一些有用的会计术语(也不知道发的地方对不对)A

A: w 7=Y_  
A share Ａ股；甲类股份 hDVD@b
 
abatement of tax 减税；减扣免税额 QD /| zi  
ABN AMRO Bank N.V. 荷兰银行 Y@#~8\_  
above-the-line expenditure 线上项目支出；经常预算支出 8(uxz84ce  
above-the-line receipt 线上项目收入；经常预算收入 n;O 3.2  
ABSA Asia Limited 南非联合亚洲有限公司 DB%=/ \U  
absolute change 绝对数值变更 m}F1sRkdQ  
absolute expenditure 实际开支 @c7 On)sy  
absolute guideline figure 绝对准则数字 CBi
V':;  
absolute interest 绝对权益 D2?~03c  
absolute order of discharge 绝对破产解除令 f+L )x  
absolute profit margin 绝对利润幅度 #4d0/28b  
absolute value 实值；绝对值 O^sgUT1O  
absolutely vested interest 绝对既得权益 }t"!I\C  
absorbed cost 已吸收成本；已分摊成本 %{o5}TqD  
absorption 吸收；分摊；合并 VWbgusxJ  
absorption rate 吸收率；摊配率；分摊率 )`;?%
N\  
ACB Finance Limited 亚洲商业财务有限公司 ^R K[-tVV  
acceptable form of reciprocity 合理的互惠条件 "$ u"Py  
acceptable rate 适当利率；适当汇率 nQ/(*d  
acceptance agreement 承兑协议 5l{_E:.1  
acceptance for honour 参加承兑 51&wH  
acceptor 承兑人；接受人；受票人 1v,4[;{  
acceptor for honour 参加承兑人 b4,yLVi<T  
accident insurance 意外保险 tEf-BV;\y  
Accident Insurance Association of Hong Kong 香港意外保险公会 2R|2yAh  
accident insurance scheme 意外保险计划 0/-[k  
accident year basis 意外年度基准 M|Z]B<_x  
accommodation 通融；贷款 HHg=:>L z  
accommodation bill 通融票据；空头票据 MZ% P(5  
accommodation party 汇票代发人 {N7,=(-2=  
account balance 帐户余额；帐户结余 ` LU&]NS3  
account book 帐簿 0=-h9W{zI  
account collected in advance 预收款项 dd98
vVj  
account current book 往来帐簿 yK[~(!c5  
account of after-acquired property 事后取得的财产报告 tJ'U<s  
account of defaulter 拖欠帐目 .@1\26<  
account payable 应付帐款 )c+ZQq  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 o7hjx hmC  
account receivable 应收帐款 ))306*X\  
account receivable report 应收帐款报表 sQTW?KA-Te  
account statement 结单；帐单；会计财务报表 NhpGa@[D  
account title 帐户名称；会计科目 B4U+q|OD#  
accountant's report 会计师报告 !aII

jWz]  
Accountant's Report Rules 会计师报告规则 5r`g6@  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ! =|{  
Accounting Arrangements 《会计安排》 gzl_ "j  
accounting basis 会计基础 5n?fZ?6(  
accounting by Official Receiver 破产管理署署长呈交的帐目 Z\LW<**b  
Accounting Circular 《会计通告》 (QqKttL:  
accounting class 会计类别 W;Fcp  
accounting date 记帐日期；会计结算日期 =]etw  
accounting for money 款项核算 'nW:2(J  
Accounting Officer 会计主任 R},mq&f5  
accounting period 会计报告期；会计期 >f}rM20Vm  
accounting policy 会计政策；会计方针 cAIS?]1  
accounting practice 会计惯例 W 4 )^8/  
accounting principle 会计准则 !U=;e?o  
accounting record 会计记录 Fvi<5v  
accounting report 会计报告 L88
oh&M  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 lD 9'^J  
Accounting Society of China 中国会计学会 )UN@|IX  
accounting statement 会计报表 KA%tVBl  
accounting system 会计制度；会计系统 5b|_?Em7  
accounting transaction 会计事项；帐务交易 //|9J(B]  
accounting treatment 会计处理 zXp{9P\c  
accounting year 会计年度 LH0\Sm
hU  
accretion 增值；添加 8 I,(\<Xv  
accrual 应计项目；应累算数目 "64pVaT4  
accrual basis 应计制；权责发生制 <R_3;5J%  
accrual basis accounting 应计制会计；权责发生制会计 e$Md?Pq  
accrue 应累算；应计 H|75,!<  
accrued benefit 应累算利益 u9k##a4.E  
accrued charges 应计费用 QeU>%qKT  
accrued cumulative preference share dividend 应累算的累积优先股股息 BA L!6  
accrued expenses 应累算费用 VYlg+MlT0  
accrued interest payable 应付利息；应计未付利息 &5C%5C~ch  
accrued interest receivable 应收利息；应计未收利息 h:j-Xd$H+  
accrued right 累算权益 nD E5A  
accruing profit 应累算的利润 H^'EY:|  
accumulated fiscal reserve 累积财政储备 "f5u2=7 }  
accumulated profit 累积利润；滚存溢利 VZw("a*TB  
accumulated reserve 累积储备 >;0z-;k6  
accumulation of surplus income 累积收益盈余 N=:yl/M  
acquired assets 既得资产 !"p,9  
acquisition 收购；购置；取得 #YhKAG@|  
acquisition cost 购置成本 saYn\o"m  
acquisition expenses 购置费用 :t9(T?2  
acquisition of 100% interest 收购全部股权 "T#c#?
 
acquisition of control 取得控制权 h`Y t4-Y  
acquisition of fixed assets 购置固定资产 ?Y
z.tg  
acquisition of shell “买壳” Fda<cS]  
acquisition price 收购价 )lH?XpfTjm  
act of God 天灾 5.5dB2w  
acting partner 执事合伙人 ilpg()  
active market 买卖活跃的市场；交投畅旺的市场；旺市 zg|yW6l)9  
active partner 积极参与的合伙人 9;JUc0%  
active trading 交投活跃 qlDL
Z.  
actual circulation 实际流通 sm\/wlbE  
actual cost 实际成本 0H;dA1
  
actual expenditure 实际开支；实际支出 ITq+Hk R  
actual income 实际入息；实际收入；实际收益 Auv/w}zrr  
actual market 现货市场 ?Cmb3pX^\  
actual price 现货价；实际价格 *)u
_m h  
actual profit 实际利润 @{XN}tWDOp  
actual quotation 实盘；实际价位；实际报价 ?CM,k0  
actual year basis 按实际年度计算 uK): d&]Ux  
actuals 实货 }1Wo#b+  
actuarial investigation 精算调查 C,jPr )6)  
actuarial principle 精算原则 R)G'ILneV  
actuarial report 精算师报告 vWzNsWPK"{  
Actuarial Society of Hong Kong 香港精算学会 PMkwY{.u  
actuarial valuation 精算师估值 zgVplp  
actuary 精算师 ?MO'WB9+JR  
ad referendum agreement 暂定协议；有待覆核的协定 `4Nc(aUr  
ad valorem duty 从价税；按值征税 Zw"6-h4  
ad valorem duty system 从价税制 M,y='*\M  
ad valorem fee 从价费 ]FQ4v.7  
ad valorem tariff 从价关税 s9O] tk  
additional allowance 额外免税额 9-pd{Z~l  
additional amount for unexpired risk 未过期风险的额外款额 :sM|~gT  
additional assessable profit 补加应评税利润 ("mW=Ln  
additional assessment 补加评税 h7(twct  
additional commitment 额外承担 r_ r+&4n  
additional commitment vote 额外承担拨款 2c9@n9Vx3a  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {`l]RIig  
additional dependent parent allowance 供养父母额外免税额 IcaIB
)  
additional provision 额外拨款 f{^n<\Jh  
additional stamp duty 附加印花税 (|O
;Ci  
additional tax 补加税罚款；补加税款 0qJ 3@d  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 69q8t*%O  
adjudged bankrupt 被裁定破产 zM[WbB+"m  
adjudicated bankrupt 裁定破产人 [o|]>(tk  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ^k u~m5v  
adjudication of bankruptcy 裁定破产；宣告破产 *GD 1[:  
adjudication of insolvency 裁定无力偿还债务 2NE/ZqREg  
adjusted actual 经调整的实数；调整后的实数 x-Xb4?{  
adjusted current assets 经调整的流动资产；调整后的流动资产 6^|bKoN/ f  
adjusted figure 经调整的数字；调整后的数额 "B)DX*-\?  
adjusted liabilities 经调整的负债；调整后的负债 QZQ@C#PR;  
adjusted loss 经调整的亏损；调整后的亏损
;|9VPv/  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 o)1wF X  
adjusted profit 经调整的利润；调整后的利润 q_HD`tW  
adjusted surplus 经调整的盈余额；调整后的盈余额 9n9/[?S  
adjusted value 经调整的价值；调整后的价值 QF-.")Z  
adjustment 调整；修订；理算〔保险〕 {jlm]<:&Z  
adjustment centre 调剂中心 ?;uzx7@F  
adjustment lag 调整过程的时间差距；调整时差 .[K{;^>  
adjustment mechanism 调整机制 @0B<b7Jv  
adjustment of loss 亏损调整 F~RUb&*/<  
adjustment process 调整过程；调整程序 ~V5k  
adjustment range 调整幅度 ho^1T3  
administered exchange rate 受管制汇率 .%~ L  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 dbnH#0i  
administration expenses 行政费用 <8-I:o]mF  
administration fee 手续费；行政费 0ZPPt(7  
administration in bankruptcy 破产管理 *4A.R&Vu  
administration order 遗产管理令 I+u=H2][2  
administrator 管理人；遗产管理人 [-Q"A 6!Zd  
administrator of the estate 遗产管理人 9n@jK%m  
admission of debt 债项承认书 D.$EvUSK<.  
admission of proof 接纳债权证明 Xb|hP  
advance 放贷款项；垫付款项；预支款项；预付款项 X,T^(p  
advance account 暂支帐目；预付款帐户 @LwhQ  
advance compensation 预付补偿金 sM~CP zMa  
advance from shareholder 股东垫款 |a^ydwb  
advance pending reimbursement 预支以待日后付还 hRc\&+#/  
advanced economy 先进经济体系 6jF~zI^  
advancement 预付；预付财产 kv`x  
advances warrant 垫款令 r!Mr\  
advancing 贷出 {n.g7S~  
adverse balance 逆差 HjnHl-  
adverse exchange 逆汇 /[{?zS{  
advertisement addressed to shareholders 在报章刊登的致股东通告 Td8'z'  
advice for collection 托收通知书 <-FZ-asem  
advice of drawing 提款通知书；汇票通知书 kC LeHH|K  
advice of payment 付款通知 j|+B|  
Advisory Committee [Securities and Futures Commission] ?&/9b)cS  
谘询委员会〔证券及期货事务监察委员会〕 aY3kww`  
Advisory Committee on Diversification 经济多元化谘询委员会 G-,PsXSwe  
affidavit 誓章；遗产申报誓章 :5@7z9 >  
affidavit of no receipt 述明无收款的誓章 w8>T ~Mv  
affiliate 联号；联营公司；附属公司 VFG)|Z  
affiliated company 附属公司；联号；联营公司 .@=d I  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 :i:Zc~%  
affordability 负担能力 uY'Ib[H  
African Development Bank [AfDB] 非洲开发银行 RZ?>>Ll6  
after-acquired property 事后取得的财产 5]'iSrp  
after-hours dealing 市后交易 n7{1m$/  
after-tax profit 税后盈利；税后利润；税后溢利 E 8,53$  
agency agreement 代理协议 lzm9ClkfH  
agency expenses 代理机构的开支 sU+~#K$b  
agency fee 代理费 ts9N$?0:V  
Agency Law 《代理法》 %>24.i"l  
agent 代理人；承销人 _#N~$  
agent of company 公司代理人 GI6 EZ}.MZ  
agent's fee 代理人费；经纪费 B_}=v$  
aggregate 总计；总数；总体数字 vLpE|QZs  
aggregate amount 总款额；总额 ~(hmiNa;  
aggregate assets and liabilities 总体资产与负债 })&0
e:6  
aggregate at constant price 按固定价格计算的总体数字 |mci-ZT  
aggregate demand 总需求 5|H?L@_9  
aggregate gross position 总持仓量 vz@QGgQ9~2  
aggregate limit 总限额 ;5 IS58L  
aggregate of salaries tax 合计薪俸税 X>*zA?:  
aggregate performance 总体表现；总体业绩 #2u-L~n  
aggregate supply 总体供应 Zvr(c|Q  
aggregate surplus 总盈余
Yz%=
 
aggregate total 整体总额 A.z~wu%(  
aggregate value 总值；合计价值 [~jhOv^  
aggregated basis 合计基准 RsrZ1dhPvV  
aggregated net chargeable income 合计应课税入息实额 ?%;uR#4  
aggregation 合并计算；合计；总和 3zh'5qQ  
aggregation of incomes of husband and wife 夫妇入息合并计算 kTFN.kQx@  
aggregation of property 财产的总和 p&ow\AO  
agio 差价；贴水 P#EqeO  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 'n>|jw)  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment $g1p!  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 JTz1M~  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment @&h<jM{D  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 0*t
EuJ7  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment fnB-?8K<  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Uhg[#TUK  
agreement for a settlement 授产协议 %e1<N8E4  
agreement for assignment 转让协议 ?w<x_Lo  
agreement for sale 售卖协议；买卖协议 S!.xmc\  
agreement for sale and purchase 买卖协议 m=y6E, _  
agreement for the payment of interest 支付利息协议 ;>Z#1~8  
agreement for the repayment of money 还款协议 >n` OLHg;  
agreement of reinsurance 再保险协议 ,QKG$F  
Agricultural Bank of China 中国农业银行 [3/P EDkw  
air passenger departure tax 飞机乘客离境税 QP\vN|r  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 X)nOY*  
airport tax 机场税 nq6]?ZJ  
alcohol duty 酒精税 %t<Y6*g  
alienation 让与；让渡；转让 <v5toyA  
alimony 生活费；赡养费 EH,uX{`e  
All Ordinaries Index [AOI] 所有普通股指数 :ye)%UU"|:  
all risks 全险；综合险 (& ~`!]  
All Sales Record for Stock Market 《股票市场成交报告》 C*c=@VAa  
Allied Capital Resources Limited 新联财务有限公司 8<_WtDg
 
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 q*'hSt@+D  
allocation letter 拨款信件 4)XN1r:  
allocation of fund 分配款项；预留款项 u2Rmp4]  
allocation of profit 利润分配；溢利分配 (:[><-h.  
allocation warrant 拨款令 zIdQ^vm8Q  
allotment 分配；配股 =U,;/f  
allotment notice 股份配售通知；配股通知 Ylo@  
allotment of shares 股份分配 0Fi
7|
  
allowable 可获宽免；免税的 qBCZ)JEN#U  
allowable business loss 可扣除的营业亏损 ?BWWb   
allowable expenses 可扣税的支出 3QXGbu}:h!  
allowance 免税额；津贴；备抵；准备金 +mF}j=k  
allowance for debts 债项的免税额 R[_7ab]A  
allowance for depreciation by wear and tear 耗损折旧免税额 c6?5?_ne  
allowance for funeral expenses 殡殓费的免税额 tX)]ZuEi$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5dL-v&W  
allowance for repairs and outgoings 修葺及支出方面的免税额 % yJs"%  
allowance to debtor 给债务人的津贴 ShSh/0   
alteration of capital 资本更改 6qHo$#iT  
alternate trustee 候补受托人 9k83wACry  
amalgamation 合并 wx57dm+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 MhJ`>.z1  
ambit of charges 征税范围；收费范围 XP(q=Mw  
amended valuation 经修订的估值 kSI,Q!e\  
American Commodities Exchange 美国商品交易所 jl7e6#zu  
American Express Bank Limited 美国运通银行 EoOrA@N  
American Stock Exchange 美国证券交易所 (tVY /(~#  
amortization 摊销 !N)oi$T%  
amount due from banks 存放银行同业的款项 Qh{=Z^r  
amount due from banks abroad 存放海外银行同业的款项 b!`:|!7r'  
amount due from holding companies 控股公司欠款 'fg`td  
amount due from local banks 存放本港银行同业的款项 ~xHr/:  
amount due to banks 银行同业的存款 w$&10  
amount due to banks abroad 海外银行同业的存款 Kvk;D ]$  
amount due to holding companies 控股公司存款 if`/LJsa  
amount due to local banks 本港银行同业的存款 (Ojg~P4;&  
amount due to outport banks 外埠银行同业的存款 }4bwLO  
amount for note issue 发行纸币的款额 Qs,LK(1  
amount of bond 担保契据的款额 s"sX#l[J  
amount of consideration 代价款额 g@1MImc'!  
amount of contribution 供款数额 #z5'5|3  
amount of indebtedness 负债款额 f'#7i@Je  
amount of principal of the loan 贷款本金额 O %)+ w  
amount of rates chargeable 应征差饷数额 F*]AjD-  
amount of share capital 股本额 $jw!DrE  
amount of sums assured 承保款额 >\>HRyt%  
amount of variation 变动幅度 *1elUI2Rg  
amount of vote 拨款数额 !\!fd(BN  
amount payable 应付款额 ?m~;*wn%  
amount receivable 应收款额 xy|;WB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 63k8j[$  
analysis 分析 IAtc^'l#  
ancillary risk 附属风险 C6/,-?%)  
annual account 周年帐目；周年帐目报表；年度决算；年结 x^C,xP[#Y;  
annual accounting date 年结日期 ^ qE4:|e  
annual allowance 每年免税额；年积金；年度津贴；年津 31bKgU{  
annual balance 年度余额 "@Te!.~A.  
annual disposable income 每年可动用收入 6aj)Fe'
2  
annual estimates 周年预算 #G]s.by('  
annual fee 年费 O:u^jcXA  
annual general meeting 周年大会 9MGA#a  
annual growth rate 年增率；每年增长率 73]%^kx=  
annual long-term supplement 长期个案每年补助金 {yfG_J  
annual pensionable emolument 可供计算退休金的年薪 yyiZV\ /  
annual report 年报 [F6=JZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @B1rtw6  
annual return 周年报表；周年申报表；每年报税表格 /,B"H@J  
Annual Return Rules 《周年报表规则》 0dnm/'L  
annual review of consumer prices 每年消费物价回顾 np)-Yzr  
annual roll-forward basis 逐年延展方式 a Y{E'K=  
annual salary 年薪 S:oZ&   
annual statement 年度报表；年度决算表 55yP.@i9J  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ^@t
n+'.  
annuitant 年金受益人 ZegsV|  
annuity 年金 D6v0n6w  
annuity contract 年金合约 57HMWlg  
annuity on human life 人寿年金 *emUQ/uvf  
antecedent debt 先前的债项 P~]BB.tog  
ante-dated cheque 倒填日期支票 JBg",2w |C  
anticipated expenditure 预期开支 %3kqBH!d  
anticipated net profit 预期纯利 fTH?t_e  
anticipated revenue 预期收入 Ozn7C?\*  
anti-inflation measure 反通货膨胀措施 #xts*{u-#  
anti-inflationary stance 反通货膨胀立场 _b#9^2o  
apparent deficit 表面赤字 FiIN\  
apparent financial solvency 表面偿债能力 (zTr/  
apparent partner 表面合伙人 u}u2{pO!  
application for personal assessment 个人入息课税申请书 3K54:  
application of fund 资金应用 ;
/EH@V|  
application to release as liquidator and to destruct the books of accounts and documents R?I(f(ib   
申请免除清盘人职务及毁灭帐簿与文件 N5~g:([k  
appointed actuary 委任精算师 Mg;;o  
appointed auditor 委任核数师；委任审计师 R;,&CQUl  
appointed trustee 委任的受托人 ^]Gt<_  
appointer 委任人 5M*ZZ+YX  
apportioned pro rata 按比例分摊 RtF_p {s  
apportionment 分配；分摊 b@5bN\"x$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /#Ew{RvW'  
apportionment formula 分摊方程式 !7}5"j ;A  
apportionment of estate duty 遗产税的分摊 Oys.8%+ P  
appraisal 估价；评估 u/k#b2BqL  
appreciable growth 可观增长 Ar>Om!]=v  
appreciable impact 显着影响 .4?M.Z4[  
appreciable increase 可观增长 we{*%8I;  
appreciation 增值；升值 +z9;BPw%  
appreciation against other currencies 相对其他货币升值 <H#D/?n5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'g ,Oi1|~  
appreciation tax 增值税 /'ybl^Km  
appropriation 拨款；拨用；拨付 (*hA0&n  
appropriation account 拨款帐目 J
k(b=j  
Appropriation Bill 拨款法案
FUHa"$Bg  
appropriation-in-aid system 补助拨款办法 jMd's|#OP  
approved assets 核准资产 v&uIxFCR  
approved basket stock 认可一篮子证券 JRl8S   
approved budget 核准预算 a
yC*n'  
approved charitable donation 认可慈善捐款 v[HxO?x^  
approved charitable institution 认可慈善机构 .8wR;^  
approved currency 核准货币；认可货币 A #ZaXu/:X  
approved estimates 核准预算 "
\> <UJ  
approved estimates of expenditure 核准开支预算 )Hw;{5p@  
approved overseas insurer 核准海外保险人 hBN!!a|l  
approved overseas trust company 核准海外信托公司 Iye  
approved pooled investment fund 核准汇集投资基金 _|~2i1Ms,  
approved provident fund scheme 认可公积金计划 LsBDfp5/  
approved provision 核准拨款 E9 q8tE}  
approved redeemable share 核准可赎回股份 2
Ie50U  
approved regional stock 认可地区性证券 <G6wpf8M  
approved retirement scheme 认可退休金计划 vwP
516EM  
approved subordinated loan 核准附属贷款 Zso.3FR,  
arbitrage 套戥；套汇；套利 deTUfbd'  
arbitrageur 套戥者；套汇者 qjTz]'^BpM  
arbitrary amount 临时款项 Pyk~V)~M  
arrangement 措施；安排；协定 ku`'w;5jT  
arrears 欠款 NUm3E4  
arrears of pay 欠付薪酬 M*0&3Y Z  
arrears of revenue 逾期未收税款；逾期未收的帐项 J }JT%SW  
articles of association 组织章程；组织细则；组织章程细则 1R,n[`}h  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %OW[rbE.  
ascertainment of profit 确定利润 MR8-xO'w  
"Asia Clear" “亚洲结算系统” x}F.<`  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 {V:?
r  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 qr6WSBc  
Asian Development Fund [ADF] 亚洲发展基金 '3|OgV  
Asian dollar bond 亚洲美元债券 @tp/0E?  
Asian dollar market 亚洲美元市场 V1j&>-]]9*  
Asian dollar rate 亚洲美元利率 ym1TGeFAq  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 v "oO  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 J!S3pS5j  
asked price 沽盘；喊价；索价；卖方报价 YS~\Gls%  
assessable income 应评税入息 !y*V;J  
assessable loss 应评税亏损 "hQV\|!\  
assessable profit 应评税利润 v*#Z{)r  
assessable value 应评税值 {J|P2a[  
assessed profit 估定利润 (-"A5(X:/  
assessed value 经评估价值 %yptML9  
assessment 评税；评定；估价；评税单 ,riwxl5*E/  
assessment number 评税编号；估价编号 B#q5Ut  
assessment of additional tax 补加税评税 zRsA[F#  
assessment of performance 业绩评估；实绩评价 orTTjV]_m  
Assessor 评税主任 ,Hp9Gkm8I/  
asset price bubbles 资产价格泡沫 VX;u54hS  
asset-backed securities 具资产保证的证券 '8%aq8  
assets accretion 资产增值 ~ocd4,d=  
assets and liabilities 资产与负债 R?X9U.AcW  
assets betterment statement 资产递增表；资产改进表 [IW@mn>  
assets lending 实物放款；有抵押贷款 m<OxO\Mpf  
assets of the company passing on the death 死者去世时转移的公司资产 a9D5qj  
assets pledged as security for liabilities 用作负债抵押的资产 ?u8+F  
assets portfolio 资产投资组合 .,EZ-&6{  
assets price 资产价格 J-u,6c  
assets quality 资产质素 t,MK#Ko  
assets realization 资产变现 i
|=}zR  
assets refinancing arrangement 资产再集资安排 Sw(%j1uL  
assets securitization 资产证券化 V <k_Q@K  
assets situated outside Hong Kong 在香港以外地方的资产 u1nv'\*  
assets stripping 削减资产；拆卖资产 E\
'_`L  
assets value 资产值 xaSkn  
assignee 承让人 $H5PB' b  
assignment 转让；转让书；转让契 `D#l(gZ  
assignment of interest 权益转让 6"%[s@C  
assignment of letters patent and trade mark 专利证书及商标转让 e {c.4'q  
assignment of property 物业转让；物业转让书 +ES.O]?>  
assignment right 转让权 9|'bPOKe  
assignor 转让人 VgoQz]z  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 E$Ge# M@dM  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Y*"%;e$tg  
associate member 附属会员 Ke,-8e#Q  
associated body corporate 相联法人团体 Oq!u `g9  
associated company 相联公司；联属公司 ` 6"\.@4  
associated corporation 相联法团 Jl5<9x  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] uj8]\MY  
公认会计师公会〔英国〕 ~2"
|4  
Association of Futures Exchange Brokers 香港期货经纪协会 w.0.||C O  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 l~f +h?cF  
association of underwriters 承保人组织 ~\iuV  
assumption of control 接管 5B98}N  
assurance 担保；保险；转易；转易书 Ha 3XH_  
assurance of interest 权益的转易 Y}|78|q*  
at 19XX price 按一九ＸＸ年价格计算 )8iDjNM<  
at a discount 按赔价计算；按贴水价格计算；打折扣 iJsw:Nc  
at a premium 按溢价计算；按升水价格计算 R>Zn$%j\  
at call 通知付款；按通知 4.VEE~sH$  
at constant market price 按固定市价计算 a(}jn|  
at constant price 按固定价格计算 _q8s 7H  
at cost 按成本计算 FtF!D
tv  
at current market price 按当时市价计算；按现时市价计算 =z@'vu$Fh  
at current price 按当时价格计算；按现时价格计算 ";>D0h^D  
at factor cost 按要素成本计算；按生产要素成本计算 t_j.@|/FZ  
at money-of-the-day price 按付款当日价格计算 ;$0za]x  
at or better 按指定或较佳价位〔买卖指令〕 Sb{S^w\m0  
at par 按面值计算；平价 )6AOP-M.9  
at sight 见票即付 W<9GwMU  
at the close 按收市盘 T!;<Fy"p  
at the opening 按开市盘 auGt>,Zj\Q  
attestation 见证；见证条款 ;=e A2  
at-the-money option 平价期权 j*6!7u.,K  
attorney 受权人；受托代表人 ,e>ugI_;*  
attornment 新拥有人承认书 ViVYyA  
attributable profit 可归属利润 gi"v${R  
attributable share value 可归属股份价值 4CN8>J'-  
Auckland Stock Exchange 奥克兰证券交易所 ~ 4&_$e!  
auction 拍卖 C
g&1  
auctioneer 拍卖商 wOa_"  
audit 审计；核数 ,*C^ixNE  
Audit Commission 审计署 q].C>R*ux8  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] V<d'psb6  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 cBm3|@7  
audit review 帐目审查 }!.7QpA$  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 JG4&eK$-  
audited account 审计帐目；经审计的帐目 )p!dqlK  
audited annual account 经审计的周年帐目 sH&8"5BT%  
audited balance sheet 经审计的资产负债表 ow`\7
qr  
auditor 核数师；核数主任；审计师 _l/6Qpf  
auditor's certificate 核数师证明书；审计师证明书 AV8TP-Ls+  
auditor's report 核数师报告；审计师报告 *:d_~B?Tn  
Aussie bond 澳元债券 :A 1,3g  
austerity budget 紧缩预算 `rs1!ZJ,  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 tPp}/a%D  
Australia All Ordinaries Index 澳洲所有普通股票指数 +osY iP5  
Australian Dollar [AUD] 澳元 '.^JN
@  
Australian Options Market 澳大利亚期权市场 1 9)78kV{  
Australian Securities Commission 澳洲证券事务监察委员会 Q!|71{5U  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 / Sp+MB9  
Australian Stock Exchange 澳大利亚证券交易所 pkM32v-  
Austrian Schilling [ATS] 奥地利先令 !BQ!]u  
authentication 认证；鉴证 95(VY)_6#A  
authority to purchase 委托购买证；委购书 S)[2\Z{**T  
authorization 认可；核准；授权；授权书 Xt~/8)&  
authorization by direction 指示授权 S[ 2`7'XV  
authorization by instruction 指令授权 :m+:%keK  
authorization by warrant 令状授权 W``e6RX-  
authorization of unit trust 单位信托的认可 ")o.x7
~N  
authorized agent 指定代理人 Z1OcGRN!  
authorized capital 法定资本 gr
-%9=Uq  
authorized clerk 出市员 &GbCJ  
authorized dealer 认可交易商 =]Ek12.  
authorized financial institution 认可财务机构 q$HBPR4h  
authorized fund 认可基金 Rd#,Tl\  
authorized fund house 获授权的基金公司；认可基金公司 i>w>UA*t  
authorized institution 认可机构 +oiPj3  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 v=W%|iZ  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 s&tr84u|  
authorized insurer 获授权保险人；获认可承保人 ?pxx,o6l  
authorized investment 特准投资项目 Rdv"Aj:  
authorized person 获授权人 c76^x   
authorized representative 获授权代表 [hiOFmMJZ-  
authorized share capital 法定股本 P089Mh9  
automated quotation system 自动报价系统 wYF)G;[wM  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ^.<IT"  
自动交易系统〔香港期货交易所有限公司〕 DdFVOs|  
automatic adjustment mechanism 自动调整机制 L~;_R*Th  
automatic adjustment system 自动调整系统 v'iQLUgI  
Automatic Clearing House 自动票据交换所 T&0tW"
r?  
automatic exchange rates accumulation system 自动化汇率累集系统 eq/s8]uM  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 nDPfr\\  
automatic teller machine [ATM] 自动柜员机 @lBH@HR=C  
autopay 自动转帐 %ZZ}TUI W  
available assets 可用资产 ho:,~ A;k  
available fiscal reserve 现存财政储备 a<HM|dcst  
available profit 可用利润 ^7_<rs  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 'i@Y #F%D  
average 平均；平均数；海损 Fm2t:,=  
average basic salary 平均基本薪金 dA_s7),  
average consumer expenditure 平均消费开支；一般消费开支 x,1&ml5  
average cost 平均成本 =Of#Ps
)  
average cost of land production 增辟土地平均成本 *J$=UG,u  
average daily turnover 平均每日成交额 m\k$
L7O  
average daily wage rate 平均每日工资率 E*'O))  
average expenditure pattern 平均开支模式 |X_yL3`Zb  
average growth rate 平均增长率 @%jzVF7  
average net fixed assets 固定资产平均净值 8.A; I<  
average of relatives 相对价格平均数 \K)q$E<!  
average price 平均价格 v/m6(z  
average propensity to consume 平均消费倾向；一般消费倾向 8>epKFEg  
average propensity to save 平均储蓄倾向；一般储蓄倾向 nH_A`m3%/  
average rate 平均率 +q2l,{|?  
average revenue 平均收入；平均收益 <Z0Tz6/j,  
average stock 平均库存；平均存货 iI_Fbw8  
average yearly rent 平均年租
nGu
F,0j  
avoidance of double taxation 避免双重课税 ]#J]f  
avoidance of tax 避税

恩 不错 不过建议这些帖子发到一张里面 或者一张里面发5个字母单词  M,6AD]  
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