一些有用的会计术语(也不知道发的地方对不对)A

A: $hL0/T-m  
A share Ａ股；甲类股份 <^=k~7m  
abatement of tax 减税；减扣免税额 z, OMR`W  
ABN AMRO Bank N.V. 荷兰银行 &HWH UWB  
above-the-line expenditure 线上项目支出；经常预算支出 zVIzrz0  
above-the-line receipt 线上项目收入；经常预算收入 !`SR$dnE  
ABSA Asia Limited 南非联合亚洲有限公司 B7#;tCf  
absolute change 绝对数值变更 |c;S'36  
absolute expenditure 实际开支 Ac|`5'/Tx  
absolute guideline figure 绝对准则数字 o` e~1  
absolute interest 绝对权益 }Eav@3h6  
absolute order of discharge 绝对破产解除令 H Q2-20  
absolute profit margin 绝对利润幅度 VAq:q8(K  
absolute value 实值；绝对值 q+K`+& @\  
absolutely vested interest 绝对既得权益 /F\7_  
absorbed cost 已吸收成本；已分摊成本 I0Vm^\8  
absorption 吸收；分摊；合并 8w{V[@QLn  
absorption rate 吸收率；摊配率；分摊率 xe5>)\18-  
ACB Finance Limited 亚洲商业财务有限公司 dWI\VS9  
acceptable form of reciprocity 合理的互惠条件 w(vf>L6(
 
acceptable rate 适当利率；适当汇率 {S|uQgs6j  
acceptance agreement 承兑协议 2uB.0  
acceptance for honour 参加承兑 cJt#8P  
acceptor 承兑人；接受人；受票人 rTi.k  
acceptor for honour 参加承兑人 lB-Njr  
accident insurance 意外保险 })J]D~!p  
Accident Insurance Association of Hong Kong 香港意外保险公会 wtZe
\h  
accident insurance scheme 意外保险计划 9U+^8,5  
accident year basis 意外年度基准 U*-%V$3+w5  
accommodation 通融；贷款 kr3ZqMfeI  
accommodation bill 通融票据；空头票据 A)qOJ(OEz  
accommodation party 汇票代发人 '8dqJ`Gj  
account balance 帐户余额；帐户结余 
e@6}?q;  
account book 帐簿 &P\T{d2"  
account collected in advance 预收款项 9Vp$A$7M  
account current book 往来帐簿 f`?|A  
account of after-acquired property 事后取得的财产报告 U8moVj8w1  
account of defaulter 拖欠帐目 5f1yszd  
account payable 应付帐款 zP5HTEz  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 UPbG_ #"wZ  
account receivable 应收帐款 2+|[e_  
account receivable report 应收帐款报表 oL<^m?-u  
account statement 结单；帐单；会计财务报表 &R 0BuFL8  
account title 帐户名称；会计科目 QII>XJ9  
accountant's report 会计师报告 5bgx;z9  
Accountant's Report Rules 会计师报告规则 Lg'z%pi
 
accounting and auditing procedure 会计与审计程序；会计与核数程序 Q 5Ln'La$  
Accounting Arrangements 《会计安排》 *{XbC\j  
accounting basis 会计基础 A>X#[qx  
accounting by Official Receiver 破产管理署署长呈交的帐目 EB)0 iQ  
Accounting Circular 《会计通告》 p}C3<
[Nk  
accounting class 会计类别 RlpW)\{j?  
accounting date 记帐日期；会计结算日期 `/0FXb 8h  
accounting for money 款项核算 -`rz[";n  
Accounting Officer 会计主任 ](%-5G1<  
accounting period 会计报告期；会计期 I+}h+[W  
accounting policy 会计政策；会计方针 V;>p@uE,P  
accounting practice 会计惯例 zg)]:  
accounting principle 会计准则 $PNR?  
accounting record 会计记录 Wt_@ vs@.O  
accounting report 会计报告 `TA
hW  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >ztv3^w  
Accounting Society of China 中国会计学会 e\\ I,  
accounting statement 会计报表 zV%U4P)Dao  
accounting system 会计制度；会计系统 _m;Y'  
accounting transaction 会计事项；帐务交易  M*%iMz  
accounting treatment 会计处理 63ht|$G  
accounting year 会计年度 RsY|V|<  
accretion 增值；添加 
y%43w4  
accrual 应计项目；应累算数目 9HWtdJ+^C=  
accrual basis 应计制；权责发生制 'DVP
x%p  
accrual basis accounting 应计制会计；权责发生制会计 x H\5T!  
accrue 应累算；应计 =T9QmEBm  
accrued benefit 应累算利益 q4Q1Ib-<2  
accrued charges 应计费用 $=t&NM  
accrued cumulative preference share dividend 应累算的累积优先股股息 xa
ejG/'iK  
accrued expenses 应累算费用 7QzUw  
accrued interest payable 应付利息；应计未付利息 SeKU?\  
accrued interest receivable 应收利息；应计未收利息 !5pnl0DK*  
accrued right 累算权益 j:rGFd  
accruing profit 应累算的利润 $ -;,O8yR  
accumulated fiscal reserve 累积财政储备 5r@x$*>e  
accumulated profit 累积利润；滚存溢利 ij/ |~-!  
accumulated reserve 累积储备 cu.f]'  
accumulation of surplus income 累积收益盈余 9FK%"s`  
acquired assets 既得资产 xoPpu  
acquisition 收购；购置；取得 %b0..Zz  
acquisition cost 购置成本 98G>I(Cw%  
acquisition expenses 购置费用 Hcuvu[)T"  
acquisition of 100% interest 收购全部股权 )V} t(>V  
acquisition of control 取得控制权 sAWUtJ  
acquisition of fixed assets 购置固定资产 UZv^3_,qz  
acquisition of shell “买壳” IrJCZsk  
acquisition price 收购价 M~=9ym  
act of God 天灾 Kh}#At^C8e  
acting partner 执事合伙人 1%t9ic  
active market 买卖活跃的市场；交投畅旺的市场；旺市 d XrLeoK  
active partner 积极参与的合伙人 "\Z.YZUa\  
active trading 交投活跃 +wr2TT~  
actual circulation 实际流通 ;i>|5tEy  
actual cost 实际成本 *JUP~/Nr  
actual expenditure 实际开支；实际支出 F:1w%#6av  
actual income 实际入息；实际收入；实际收益 Js ~_8  
actual market 现货市场 k#&d`?X  
actual price 现货价；实际价格 wm!Y5  
actual profit 实际利润 gm\P`~+o  
actual quotation 实盘；实际价位；实际报价 >`SIB; &>j  
actual year basis 按实际年度计算 c&J,O1){\  
actuals 实货 44b;]htv  
actuarial investigation 精算调查 Z-.`JkKd8  
actuarial principle 精算原则 rOEk%kJ  
actuarial report 精算师报告 .sgP3Ah  
Actuarial Society of Hong Kong 香港精算学会 .e~17}Ka}  
actuarial valuation 精算师估值 ESft:3xyw  
actuary 精算师 ]:8:|*w  
ad referendum agreement 暂定协议；有待覆核的协定 *v_+a:  
ad valorem duty 从价税；按值征税 cE$7CSR  
ad valorem duty system 从价税制 0ERA(=w5  
ad valorem fee 从价费 tY~EB.%  
ad valorem tariff 从价关税 ~s
x?
aiO  
additional allowance 额外免税额 fKb8)PDP  
additional amount for unexpired risk 未过期风险的额外款额 Z`Rrv$M!  
additional assessable profit 补加应评税利润 Nyip]VwMJ  
additional assessment 补加评税 [}}?a  
additional commitment 额外承担 y}Oc^Fc  
additional commitment vote 额外承担拨款 3{O^q/R  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 F
IDV5Y/f  
additional dependent parent allowance 供养父母额外免税额 >$j?2,Za(V  
additional provision 额外拨款 ^9UKsy/q  
additional stamp duty 附加印花税 K1Snag  
additional tax 补加税罚款；补加税款 Tq,Kel  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 >hQeu1 ~W  
adjudged bankrupt 被裁定破产 S=@.<gS  
adjudicated bankrupt 裁定破产人 ;*Ldnj;B  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 .Cwgl  
adjudication of bankruptcy 裁定破产；宣告破产 wsYvbI!  
adjudication of insolvency 裁定无力偿还债务 h(l4\)  
adjusted actual 经调整的实数；调整后的实数 ]
yiwdQ  
adjusted current assets 经调整的流动资产；调整后的流动资产
ZF!cXo7d  
adjusted figure 经调整的数字；调整后的数额 w9Bbvr6  
adjusted liabilities 经调整的负债；调整后的负债 FCgr  
adjusted loss 经调整的亏损；调整后的亏损 7j| ^ZuI+  
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 P>j^w#$n  
adjusted profit 经调整的利润；调整后的利润 %F_)!M;x  
adjusted surplus 经调整的盈余额；调整后的盈余额 F<39eDNpz  
adjusted value 经调整的价值；调整后的价值 -|YG**i/  
adjustment 调整；修订；理算〔保险〕 D
,b
'1=  
adjustment centre 调剂中心 3copJS  
adjustment lag 调整过程的时间差距；调整时差 XEl-5-M"  
adjustment mechanism 调整机制 ;89 `!V O  
adjustment of loss 亏损调整 3|x*lmit  
adjustment process 调整过程；调整程序 :[YHJaK  
adjustment range 调整幅度 LX2rg\a+%  
administered exchange rate 受管制汇率 [|.IXdJ!  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 =bgzl=A`  
administration expenses 行政费用 0A9llE  
administration fee 手续费；行政费 K[r<-6TS  
administration in bankruptcy 破产管理 %38HGjS  
administration order 遗产管理令 %/iD@2r  
administrator 管理人；遗产管理人 cBZ$$$v\#  
administrator of the estate 遗产管理人 |mvY=t %  
admission of debt 债项承认书 EIQ`?8KSR  
admission of proof 接纳债权证明 UEHJ? }  
advance 放贷款项；垫付款项；预支款项；预付款项 +?y ', Ir  
advance account 暂支帐目；预付款帐户 = Lt)15
 
advance compensation 预付补偿金 blyU53g  
advance from shareholder 股东垫款 0P i+ (X  
advance pending reimbursement 预支以待日后付还 89hV{^  
advanced economy 先进经济体系 i7D[5!  
advancement 预付；预付财产 wr>[Eo@%\  
advances warrant 垫款令 ?i'N9 /(  
advancing 贷出 F#NuZ'U  
adverse balance 逆差 4:wVT;?a  
adverse exchange 逆汇 v_^>*Vm*  
advertisement addressed to shareholders 在报章刊登的致股东通告 ^m pWQ`R  
advice for collection 托收通知书 &GYnGrw?@  
advice of drawing 提款通知书；汇票通知书 uIh68UM  
advice of payment 付款通知 b$FK}D5  
Advisory Committee [Securities and Futures Commission] 7W[+e&  
谘询委员会〔证券及期货事务监察委员会〕 )<YfLDgTs  
Advisory Committee on Diversification 经济多元化谘询委员会 6.5E d-  
affidavit 誓章；遗产申报誓章 v *icoj  
affidavit of no receipt 述明无收款的誓章 O?,Grn%'.  
affiliate 联号；联营公司；附属公司 Kcl~cIh77  
affiliated company 附属公司；联号；联营公司 o0ky]9 P  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Ql>bsr}  
affordability 负担能力 9B3+$uP  
African Development Bank [AfDB] 非洲开发银行 (-S\%,hO  
after-acquired property 事后取得的财产 ak1
?MKV.  
after-hours dealing 市后交易 b:B+x6M  
after-tax profit 税后盈利；税后利润；税后溢利 4,EX2  
agency agreement 代理协议 p.@
kv  
agency expenses 代理机构的开支 6sjd:~J:  
agency fee 代理费 R` g'WaDk  
Agency Law 《代理法》 '_ZiZ4O  
agent 代理人；承销人 (>]frlEU~  
agent of company 公司代理人 "t0l)P*C}  
agent's fee 代理人费；经纪费 Wdk]>w 'L  
aggregate 总计；总数；总体数字 UA4="/  
aggregate amount 总款额；总额 V_\9t8  
aggregate assets and liabilities 总体资产与负债 POXd,ON9  
aggregate at constant price 按固定价格计算的总体数字 pSa pF)1>  
aggregate demand 总需求 A4{14Y;?  
aggregate gross position 总持仓量 s#cb wDT  
aggregate limit 总限额 ==#mlpi`S[  
aggregate of salaries tax 合计薪俸税 O}s Mqh  
aggregate performance 总体表现；总体业绩 P*6h$T  
aggregate supply 总体供应 Hnft1   
aggregate surplus 总盈余 VEsIhjQ  
aggregate total 整体总额 6+UTEw;  
aggregate value 总值；合计价值 Fv_B(a  
aggregated basis 合计基准 !}lCwV  
aggregated net chargeable income 合计应课税入息实额 s@02?+/  
aggregation 合并计算；合计；总和 k%D|17I  
aggregation of incomes of husband and wife 夫妇入息合并计算 gUr#3#  
aggregation of property 财产的总和
h;[<4zw  
agio 差价；贴水 ,tTq25~H\  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Efp[K}Z^$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment q!;u4J  
《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》 8&Md=ZvK`  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment LA]UIM@  
《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》 6L<Y   
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment jWL%*dJrN  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ]Z IreI  
agreement for a settlement 授产协议 O,PTY^  
agreement for assignment 转让协议 w%1-_;.aU6  
agreement for sale 售卖协议；买卖协议 ;IOM3'5T@  
agreement for sale and purchase 买卖协议 B@j2^Dr~!  
agreement for the payment of interest 支付利息协议 P9 w);jp;  
agreement for the repayment of money 还款协议 d%Ls'[Y^_0  
agreement of reinsurance 再保险协议 K>2M*bGcp  
Agricultural Bank of China 中国农业银行 -bd'sv  
air passenger departure tax 飞机乘客离境税 3d`u!i?/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 b9;w3Ba  
airport tax 机场税 ni$;"RGC  
alcohol duty 酒精税 C;3  
alienation 让与；让渡；转让 mWUkkR(/  
alimony 生活费；赡养费 -{XDQ{z<%  
All Ordinaries Index [AOI] 所有普通股指数 ZS<`.L6B3  
all risks 全险；综合险 7!F -.kG  
All Sales Record for Stock Market 《股票市场成交报告》 KwHlpW*  
Allied Capital Resources Limited 新联财务有限公司 [a_'pAH  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5[y+X|Am  
allocation letter 拨款信件 (nu;o!mo9  
allocation of fund 分配款项；预留款项 u|"y&
>!R-  
allocation of profit 利润分配；溢利分配 lFtH;h,==v  
allocation warrant 拨款令 6e>P!bo  
allotment 分配；配股 j=dGNi)R  
allotment notice 股份配售通知；配股通知 6
$)FQ U  
allotment of shares 股份分配 8S` j6  
allowable 可获宽免；免税的 Skg}/Ek  
allowable business loss 可扣除的营业亏损 :al ,zxs  
allowable expenses 可扣税的支出 vRh)o1u)  
allowance 免税额；津贴；备抵；准备金 D"msD"  
allowance for debts 债项的免税额 Q h{P>}  
allowance for depreciation by wear and tear 耗损折旧免税额 !^'6&NR#K  
allowance for funeral expenses 殡殓费的免税额 f
HODS9HQ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 + )n}n5  
allowance for repairs and outgoings 修葺及支出方面的免税额 "+M0lGTB  
allowance to debtor 给债务人的津贴 |LRAb#F\  
alteration of capital 资本更改
GdYQq.  
alternate trustee 候补受托人 d@%PTSX  
amalgamation 合并 %Yt;)q3U  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 K&VMhMVb  
ambit of charges 征税范围；收费范围 <0!<T+JQ  
amended valuation 经修订的估值 bU\T  
American Commodities Exchange 美国商品交易所 I~GHx5Dk  
American Express Bank Limited 美国运通银行 Hqtv`3g  
American Stock Exchange 美国证券交易所 )(9[>_+40  
amortization 摊销 Ft^X[5G4L  
amount due from banks 存放银行同业的款项 Jcy+(7lE)  
amount due from banks abroad 存放海外银行同业的款项 p9 G{Q  
amount due from holding companies 控股公司欠款 #-i#mbZ e  
amount due from local banks 存放本港银行同业的款项 WMa`!Q  
amount due to banks 银行同业的存款 ?
AO22N|j  
amount due to banks abroad 海外银行同业的存款 9;Q|" T  
amount due to holding companies 控股公司存款 VAo`R9^D#  
amount due to local banks 本港银行同业的存款 O!il
TMr  
amount due to outport banks 外埠银行同业的存款 nDS\2  
amount for note issue 发行纸币的款额 OZ33w-X<  
amount of bond 担保契据的款额 :='I>Gn  
amount of consideration 代价款额 yl&s!I  
amount of contribution 供款数额 JEs@ky?{z  
amount of indebtedness 负债款额 o%!s/Z1  
amount of principal of the loan 贷款本金额 l"1*0jgBw  
amount of rates chargeable 应征差饷数额 ~s yWORiXm  
amount of share capital 股本额 N!fjN >cw  
amount of sums assured 承保款额 <#wVQ\0C  
amount of variation 变动幅度 R.?PD$;_M  
amount of vote 拨款数额 8aJJ??o{  
amount payable 应付款额 3Vbt(K  
amount receivable 应收款额 h=qT@)h1>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 UxxX8N  
analysis 分析 ==UYjbuU  
ancillary risk 附属风险 p~NHf\  
annual account 周年帐目；周年帐目报表；年度决算；年结
wPX^P  
annual accounting date 年结日期 O^PN{u  
annual allowance 每年免税额；年积金；年度津贴；年津 _e/Bg~  
annual balance 年度余额 CpB,L  
annual disposable income 每年可动用收入 YG /@=Z.  
annual estimates 周年预算 1?yj<^"  
annual fee 年费 {V pko  
annual general meeting 周年大会 mo+!79&  
annual growth rate 年增率；每年增长率 l3*GQ~m7  
annual long-term supplement 长期个案每年补助金 l<p<\,nV$  
annual pensionable emolument 可供计算退休金的年薪 $Dd-2p  
annual report 年报 -&Q+x,.%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 artn _  
annual return 周年报表；周年申报表；每年报税表格 ~%2yDhdQ  
Annual Return Rules 《周年报表规则》 +MD84YR  
annual review of consumer prices 每年消费物价回顾 'N^*,  
annual roll-forward basis 逐年延展方式 7n?yf_je  
annual salary 年薪 :+ mULUi  
annual statement 年度报表；年度决算表 XjdHH.) S  
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 G[*z,2Kb>  
annuitant 年金受益人 7l ,f  
annuity 年金 f[ 2PAz  
annuity contract 年金合约 )dFPfu&HL  
annuity on human life 人寿年金 %|%eGidu  
antecedent debt 先前的债项 0@[*~H
0{n  
ante-dated cheque 倒填日期支票 fC3T\@(&  
anticipated expenditure 预期开支 UCXRF  
anticipated net profit 预期纯利 xHqF_10S#  
anticipated revenue 预期收入 SME9hS$4  
anti-inflation measure 反通货膨胀措施 AusjN-IL  
anti-inflationary stance 反通货膨胀立场 4l{$dtKbI  
apparent deficit 表面赤字 93Zij<bH?e  
apparent financial solvency 表面偿债能力 Mna yiJl  
apparent partner 表面合伙人 c%WO#}r|  
application for personal assessment 个人入息课税申请书 <W>A }}q  
application of fund 资金应用 ~ g-(  
application to release as liquidator and to destruct the books of accounts and documents m"-kkH{I  
申请免除清盘人职务及毁灭帐簿与文件 LuHRB}W  
appointed actuary 委任精算师 &2U%/JqY  
appointed auditor 委任核数师；委任审计师  WzoI0E`  
appointed trustee 委任的受托人 a#
{"3Z2|  
appointer 委任人 b;{"@b,Y  
apportioned pro rata 按比例分摊 Zk/ejhy0  
apportionment 分配；分摊 s7HKgj  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 e&2,cQRFV  
apportionment formula 分摊方程式 0}"\3EdAbD  
apportionment of estate duty 遗产税的分摊 =36fS/Gb  
appraisal 估价；评估 mj&OZ+
 
appreciable growth 可观增长 tGgDS)  
appreciable impact 显着影响 SO.u0!  
appreciable increase 可观增长 {%CW!Rc
 
appreciation 增值；升值 E#_2t)20  
appreciation against other currencies 相对其他货币升值 x=IZ0@p  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 kz1#"8Zd!  
appreciation tax 增值税 /a<UKh:A[  
appropriation 拨款；拨用；拨付 U
<Tv<7`  
appropriation account 拨款帐目 7y&6q`y E  
Appropriation Bill 拨款法案 nu7 R  
appropriation-in-aid system 补助拨款办法 nGe4IY\-w  
approved assets 核准资产 vy}_aD{B  
approved basket stock 认可一篮子证券 4I$Y"|_e  
approved budget 核准预算 jpO0dtn3=  
approved charitable donation 认可慈善捐款 KS<@;Tt  
approved charitable institution 认可慈善机构 :V5 Co!/+  
approved currency 核准货币；认可货币 !tt 8-Y)i  
approved estimates 核准预算 Ws7fWK;  
approved estimates of expenditure 核准开支预算 m[^)Q9o}  
approved overseas insurer 核准海外保险人 u z7|!G!43  
approved overseas trust company 核准海外信托公司 C0KFN  
approved pooled investment fund 核准汇集投资基金 Lui6;NY  
approved provident fund scheme 认可公积金计划 1Ml<>  
approved provision 核准拨款 e@ D}/1~=  
approved redeemable share 核准可赎回股份 mI!iSVqr  
approved regional stock 认可地区性证券 deArH5&!  
approved retirement scheme 认可退休金计划 rdd-W>+  
approved subordinated loan 核准附属贷款 {hJCn*m_   
arbitrage 套戥；套汇；套利 K!Fem6R  
arbitrageur 套戥者；套汇者 s+v9H10R
 
arbitrary amount 临时款项 /&
Cq-W  
arrangement 措施；安排；协定 1U#W=Fg'  
arrears 欠款 _B#x{ii  
arrears of pay 欠付薪酬 jrFPd  
arrears of revenue 逾期未收税款；逾期未收的帐项 B1J,4  
articles of association 组织章程；组织细则；组织章程细则 yf0v,]v[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 pi~5}bF!a  
ascertainment of profit 确定利润 l"A/6r!Dp  
"Asia Clear" “亚洲结算系统” >\^oCbqF}~  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Pj]^p{>  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 (3mL!1\  
Asian Development Fund [ADF] 亚洲发展基金 M9A1 8d|  
Asian dollar bond 亚洲美元债券 Q-V
8=.  
Asian dollar market 亚洲美元市场 _AFje  
Asian dollar rate 亚洲美元利率 = g &  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 %hN>o)  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 P7b"(G%  
asked price 沽盘；喊价；索价；卖方报价 vD9\i*\2  
assessable income 应评税入息 >qB`03>  
assessable loss 应评税亏损 |n)4APX\Q  
assessable profit 应评税利润 F<4:P=  
assessable value 应评税值 yna!L@ *@,  
assessed profit 估定利润 ,hu@V\SKv  
assessed value 经评估价值 HZ%V>88  
assessment 评税；评定；估价；评税单 wkGr}  
assessment number 评税编号；估价编号 u&1M(~Ub=  
assessment of additional tax 补加税评税 i8k} B o  
assessment of performance 业绩评估；实绩评价 fMFkA(Of^  
Assessor 评税主任 &"JC
8  
asset price bubbles 资产价格泡沫 ^7/v[J<<  
asset-backed securities 具资产保证的证券 S+~;PmN9qL  
assets accretion 资产增值 Zs79,*o+0M  
assets and liabilities 资产与负债 ~dEo^vJD  
assets betterment statement 资产递增表；资产改进表 -k7b# +T  
assets lending 实物放款；有抵押贷款 $(;Ts)P  
assets of the company passing on the death 死者去世时转移的公司资产 Ycm.qud ?  
assets pledged as security for liabilities 用作负债抵押的资产 ~EY)c~H  
assets portfolio 资产投资组合
3'kKbrk [  
assets price 资产价格
K"XwSZ/  
assets quality 资产质素 T@.+bD  
assets realization 资产变现 &Pm@+ML*x  
assets refinancing arrangement 资产再集资安排 X!LiekU!D  
assets securitization 资产证券化 WN{8gL&y  
assets situated outside Hong Kong 在香港以外地方的资产 ^8~TsK~  
assets stripping 削减资产；拆卖资产 8 
<;.[l  
assets value 资产值 DvQV_D  
assignee 承让人 J.:  
assignment 转让；转让书；转让契 lqv}~MC  
assignment of interest 权益转让 Q2Ey RFT  
assignment of letters patent and trade mark 专利证书及商标转让 #K:iB*  
assignment of property 物业转让；物业转让书 jd ;)8^7K  
assignment right 转让权 Qc-W2%  
assignor 转让人 l<uI-RX"  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Uz,P^\8^$  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Jj[3rt?8  
associate member 附属会员 N*|EfI|X  
associated body corporate 相联法人团体 S+[,\>pY  
associated company 相联公司；联属公司 4qsct@K,  
associated corporation 相联法团 .w
d7^wI^S  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] %A~. NNbS  
公认会计师公会〔英国〕 hfLe<,  
Association of Futures Exchange Brokers 香港期货经纪协会 sj&(O@~R  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 r+[g.`  
association of underwriters 承保人组织 K/C}  
assumption of control 接管 iUh7eR9  
assurance 担保；保险；转易；转易书 ~s4JGV~R  
assurance of interest 权益的转易  EH2):  
at 19XX price 按一九ＸＸ年价格计算 lshSRir  
at a discount 按赔价计算；按贴水价格计算；打折扣 !gLJBp  
at a premium 按溢价计算；按升水价格计算 }0E@eL  
at call 通知付款；按通知 D[@-`F  
at constant market price 按固定市价计算 U&B(uk(2  
at constant price 按固定价格计算 )E=B;.FH  
at cost 按成本计算 ,/Gp>Yqx  
at current market price 按当时市价计算；按现时市价计算 GYIQ[#'d7  
at current price 按当时价格计算；按现时价格计算 A@lM=   
at factor cost 按要素成本计算；按生产要素成本计算 jWxa [>  
at money-of-the-day price 按付款当日价格计算 7mi*#X}  
at or better 按指定或较佳价位〔买卖指令〕 ?^!J:D?  
at par 按面值计算；平价 g~K-'Nw  
at sight 见票即付 bt=D<YZk  
at the close 按收市盘 8M!9gvcaO  
at the opening 按开市盘 $<Gt^3e  
attestation 见证；见证条款 EB+4]MsD  
at-the-money option 平价期权 bHSoQ \  
attorney 受权人；受托代表人 9<CUm"%J  
attornment 新拥有人承认书 '!Va9m*w7  
attributable profit 可归属利润 B &Z0ZWx  
attributable share value 可归属股份价值 =r]_$r%gR  
Auckland Stock Exchange 奥克兰证券交易所 oSMIWwg7G  
auction 拍卖 F'{T[MA  
auctioneer 拍卖商 #oEtLb@O  
audit 审计；核数 b4$.uLY  
Audit Commission 审计署 ;_< Yzl  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 502(CO>  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 mXJG &EA  
audit review 帐目审查 gf9,/m  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 4xs>X7  
audited account 审计帐目；经审计的帐目 6@^ ?dQ  
audited annual account 经审计的周年帐目 B\AyG4J  
audited balance sheet 经审计的资产负债表 r\b$/:y<e  
auditor 核数师；核数主任；审计师 -6F\=  
auditor's certificate 核数师证明书；审计师证明书 u{WI 4n?  
auditor's report 核数师报告；审计师报告 aF"PB h=  
Aussie bond 澳元债券 GPs4:CIgG  
austerity budget 紧缩预算 Rb b[N#p5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 <MhODC")  
Australia All Ordinaries Index 澳洲所有普通股票指数 ZyC[w7$I2  
Australian Dollar [AUD] 澳元 >/GYw"KK  
Australian Options Market 澳大利亚期权市场 O&.gc p!  
Australian Securities Commission 澳洲证券事务监察委员会 tJd/uQJ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 
ri"=)]  
Australian Stock Exchange 澳大利亚证券交易所 x51p'bNy  
Austrian Schilling [ATS] 奥地利先令 !_o1;GzK  
authentication 认证；鉴证 2V9"{F?  
authority to purchase 委托购买证；委购书 !h1|B7N  
authorization 认可；核准；授权；授权书 =hh,yi  
authorization by direction 指示授权 Jn?ZJZ  
authorization by instruction 指令授权 P6^\*xkMr  
authorization by warrant 令状授权 ='eQh\T)  
authorization of unit trust 单位信托的认可 #c<F,` gdi  
authorized agent 指定代理人 [e.`M{(TB  
authorized capital 法定资本 2+(SR.oGq  
authorized clerk 出市员 1?p:66WmR  
authorized dealer 认可交易商 W-RshZ\  
authorized financial institution 认可财务机构 %I)*5M6  
authorized fund 认可基金 +Sv2'& B  
authorized fund house 获授权的基金公司；认可基金公司 ]Ah<kq2sk  
authorized institution 认可机构 &s.-p_4w^D  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 "\afIYS I  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 J(,gLl  
authorized insurer 获授权保险人；获认可承保人 QA!'p1{#  
authorized investment 特准投资项目 M|z4Dy  
authorized person 获授权人 x*^)B~7}  
authorized representative 获授权代表 1G,'  
authorized share capital 法定股本 A sf]sU..  
automated quotation system 自动报价系统 kafj?F  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] F+Hmp\rM#  
自动交易系统〔香港期货交易所有限公司〕 %`d
VX EO  
automatic adjustment mechanism 自动调整机制 U3>ES"N  
automatic adjustment system 自动调整系统 Dm;aTe  
Automatic Clearing House 自动票据交换所 8`b_,(\N  
automatic exchange rates accumulation system 自动化汇率累集系统 _ =O;Lz$x  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 :bp8S@  
automatic teller machine [ATM] 自动柜员机 bb`DyUy ^+  
autopay 自动转帐 Kzfy0LWM  
available assets 可用资产  #|l#  
available fiscal reserve 现存财政储备 g31\7\)Ir  
available profit 可用利润 6O'B:5~
[2  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 eNt1P`2[  
average 平均；平均数；海损 LCpS}L;  
average basic salary 平均基本薪金 ? i|LO  
average consumer expenditure 平均消费开支；一般消费开支 cC`PmDGq  
average cost 平均成本 nfr..4,:  
average cost of land production 增辟土地平均成本 R?,XSJ  
average daily turnover 平均每日成交额 ;&RHc#1F  
average daily wage rate 平均每日工资率 /(ArA=#  
average expenditure pattern 平均开支模式 _H2%6t/V  
average growth rate 平均增长率 9[\$\l  
average net fixed assets 固定资产平均净值 'F8:|g  
average of relatives 相对价格平均数 2I~a{:O  
average price 平均价格 u@[JX1&3"n  
average propensity to consume 平均消费倾向；一般消费倾向 {f%x8t$  
average propensity to save 平均储蓄倾向；一般储蓄倾向 )d?L*X~y'  
average rate 平均率 /{X2:g{  
average revenue 平均收入；平均收益 ~c GH+M@  
average stock 平均库存；平均存货 f+dj6!g5/  
average yearly rent 平均年租 +@C|u'  
avoidance of double taxation 避免双重课税 !='&#@7u  
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 +D+Rf,D  
V IU4QEW`x  
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