一些有用的会计术语(也不知道发的地方对不对)A

A: $7QoMV8V  
A share Ａ股；甲类股份  6l$L~>  
abatement of tax 减税；减扣免税额 lCF`*DM#  
ABN AMRO Bank N.V. 荷兰银行 `xiCm':  
above-the-line expenditure 线上项目支出；经常预算支出 \m=?xb8 f  
above-the-line receipt 线上项目收入；经常预算收入 Z_gC&7+  
ABSA Asia Limited 南非联合亚洲有限公司 (Y+N@d  
absolute change 绝对数值变更 (~$/$%b  
absolute expenditure 实际开支 R.LL#u};  
absolute guideline figure 绝对准则数字 m%"uPv\  
absolute interest 绝对权益 341?0%=  
absolute order of discharge 绝对破产解除令 0
wFH!s/B  
absolute profit margin 绝对利润幅度 2Bk$
lx7  
absolute value 实值；绝对值 -dv%H{  
absolutely vested interest 绝对既得权益 AH4EtZC=W  
absorbed cost 已吸收成本；已分摊成本 -`f04_@>d  
absorption 吸收；分摊；合并 IScRsxFb  
absorption rate 吸收率；摊配率；分摊率 w#N?l!5  
ACB Finance Limited 亚洲商业财务有限公司 -o+74=E8[?  
acceptable form of reciprocity 合理的互惠条件 $ n,Z  
acceptable rate 适当利率；适当汇率 cst}Ibfi  
acceptance agreement 承兑协议 z4@k$ L8  
acceptance for honour 参加承兑 htm{!Z]s0  
acceptor 承兑人；接受人；受票人 q>s-Y|  
acceptor for honour 参加承兑人 4wi(?  
accident insurance 意外保险 w[_x(Ojq;  
Accident Insurance Association of Hong Kong 香港意外保险公会 =SD\Q!fA  
accident insurance scheme 意外保险计划 y fSM  
accident year basis 意外年度基准 WZ!WxX>zO  
accommodation 通融；贷款 0t#g}  
accommodation bill 通融票据；空头票据 ]O{u tm  
accommodation party 汇票代发人 "+?Cz!i   
account balance 帐户余额；帐户结余 okq[ o90  
account book 帐簿 \V2,pi8'v  
account collected in advance 预收款项 g\GdkiI
j  
account current book 往来帐簿 I _i6-<c.Q  
account of after-acquired property 事后取得的财产报告 MHL("v(@B  
account of defaulter 拖欠帐目 tn|,O.t  
account payable 应付帐款 s cdtWA  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 7([h4b
g{  
account receivable 应收帐款 0)Rw|(Fpo]  
account receivable report 应收帐款报表 =2y8CgLj  
account statement 结单；帐单；会计财务报表 \n9A^v`F/  
account title 帐户名称；会计科目 F8e<}v&7R  
accountant's report 会计师报告 xt4)Ya  
Accountant's Report Rules 会计师报告规则 fag^7rz  
accounting and auditing procedure 会计与审计程序；会计与核数程序 w62=06`@  
Accounting Arrangements 《会计安排》 Q,Z*8FH=  
accounting basis 会计基础 fqs]<qi  
accounting by Official Receiver 破产管理署署长呈交的帐目 91of~ffh  
Accounting Circular 《会计通告》 ==/n(LBD  
accounting class 会计类别 ha;l(U>  
accounting date 记帐日期；会计结算日期 "Lh  
accounting for money 款项核算 Gjz[1d  
Accounting Officer 会计主任 Sd IX-k.  
accounting period 会计报告期；会计期 BpO9As 1um  
accounting policy 会计政策；会计方针 ZyR_6n>L$  
accounting practice 会计惯例 j%<}jw[2  
accounting principle 会计准则 6AN)vs}  
accounting record 会计记录 yBLUNIr  
accounting report 会计报告 Rq~t4sA:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 xx*2?i  
Accounting Society of China 中国会计学会 &X`u9 V  
accounting statement 会计报表 `ya;:$(6  
accounting system 会计制度；会计系统 6@tvRDeaDW  
accounting transaction 会计事项；帐务交易 ]WJfgN4  
accounting treatment 会计处理 IfDx@?OB  
accounting year 会计年度  .Qt4&B  
accretion 增值；添加 PiLJZBUv  
accrual 应计项目；应累算数目 OMihXt[  
accrual basis 应计制；权责发生制 Uz%Z&K  
accrual basis accounting 应计制会计；权责发生制会计 $R8w+ Id  
accrue 应累算；应计 ZX b}91rzt  
accrued benefit 应累算利益 8_uzpeRhJc  
accrued charges 应计费用 [O-sVYB  
accrued cumulative preference share dividend 应累算的累积优先股股息 SW(q$i  
accrued expenses 应累算费用 DhI>p0* T  
accrued interest payable 应付利息；应计未付利息 *.f2VQ~H  
accrued interest receivable 应收利息；应计未收利息 &jV_"_3
n  
accrued right 累算权益 ~9D~7UR  
accruing profit 应累算的利润 1xnLB>jP#  
accumulated fiscal reserve 累积财政储备 G>T')A  
accumulated profit 累积利润；滚存溢利 l{P\No  
accumulated reserve 累积储备 A%Z)wz{  
accumulation of surplus income 累积收益盈余 7s'- +~  
acquired assets 既得资产 (#(Or  
acquisition 收购；购置；取得 lS{r=y_0.  
acquisition cost 购置成本 yy2Ie  
acquisition expenses 购置费用 # Oup^ o@  
acquisition of 100% interest 收购全部股权 ,D80/2U^  
acquisition of control 取得控制权 `PI(%N  
acquisition of fixed assets 购置固定资产 XeUC0K[D  
acquisition of shell “买壳” TUp%FJXA|  
acquisition price 收购价 3Rl,GWK  
act of God 天灾 F.q|x|9j  
acting partner 执事合伙人 t~K%.|'0  
active market 买卖活跃的市场；交投畅旺的市场；旺市 7N2\8kP  
active partner 积极参与的合伙人 Q"J-tP!  
active trading 交投活跃 :ipoD%@  
actual circulation 实际流通 a0Oe:]mo\  
actual cost 实际成本 -E&e1u,Mi  
actual expenditure 实际开支；实际支出 ul5|.C  
actual income 实际入息；实际收入；实际收益 9w;?-  
actual market 现货市场 5b#QYu  
actual price 现货价；实际价格 us)*2`?6t  
actual profit 实际利润 ,[48Mspp  
actual quotation 实盘；实际价位；实际报价 H!IDV}dn  
actual year basis 按实际年度计算 %4>x!{jwV  
actuals 实货 >tRHNB_  
actuarial investigation 精算调查 i6no;}j  
actuarial principle 精算原则 nl/UdgI  
actuarial report 精算师报告 8zQfY^/{M  
Actuarial Society of Hong Kong 香港精算学会 !ZtSbOC'  
actuarial valuation 精算师估值 >cOeiK  
actuary 精算师 5K56!*Y  
ad referendum agreement 暂定协议；有待覆核的协定 HV]Ze>}  
ad valorem duty 从价税；按值征税   &LQ%  
ad valorem duty system 从价税制 >kYp%r6  
ad valorem fee 从价费 &m{'nRU}c  
ad valorem tariff 从价关税 8KjRCm,I  
additional allowance 额外免税额 Z/ bB h  
additional amount for unexpired risk 未过期风险的额外款额 utO.WfWP  
additional assessable profit 补加应评税利润 X} JOX9pK  
additional assessment 补加评税 KI&:9j+M)  
additional commitment 额外承担 *FgJ|y6gk  
additional commitment vote 额外承担拨款 >w'$1tc?+F  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %l9$a`&  
additional dependent parent allowance 供养父母额外免税额 HD# r0)  
additional provision 额外拨款 ZykrQ\q9  
additional stamp duty 附加印花税 z[!x:# q8`  
additional tax 补加税罚款；补加税款 18!VO4u\I  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 )Id2GV~2B  
adjudged bankrupt 被裁定破产 2wh#$zGy  
adjudicated bankrupt 裁定破产人 X:q_c=X  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 o<VP'F{p  
adjudication of bankruptcy 裁定破产；宣告破产 cqL(^R.  
adjudication of insolvency 裁定无力偿还债务 E'dX)J9e$/  
adjusted actual 经调整的实数；调整后的实数 6* rcR]  
adjusted current assets 经调整的流动资产；调整后的流动资产 `ti8-  
adjusted figure 经调整的数字；调整后的数额 del
f ]  
adjusted liabilities 经调整的负债；调整后的负债 L`K;IV%;  
adjusted loss 经调整的亏损；调整后的亏损 VQ |^   
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!"(s/=  
adjusted profit 经调整的利润；调整后的利润 Q</h-skLZ  
adjusted surplus 经调整的盈余额；调整后的盈余额 E8[XG2ye  
adjusted value 经调整的价值；调整后的价值 +g
\;bLT  
adjustment 调整；修订；理算〔保险〕 OeTu?d&N  
adjustment centre 调剂中心 `bP?o  
adjustment lag 调整过程的时间差距；调整时差 D\rmaF+  
adjustment mechanism 调整机制 r+gjc?Ol  
adjustment of loss 亏损调整 VWvoQf^
+  
adjustment process 调整过程；调整程序 &IQ%\W#aY  
adjustment range 调整幅度 O*7i }\{  
administered exchange rate 受管制汇率 9D4-^M:a  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
!=zx  
administration expenses 行政费用 5:gj&jt;)7  
administration fee 手续费；行政费 QUP|FIpZ  
administration in bankruptcy 破产管理 _PB@kH#  
administration order 遗产管理令 h`?k.{})M  
administrator 管理人；遗产管理人 !$kR ;Q"/  
administrator of the estate 遗产管理人 jX
cNAl  
admission of debt 债项承认书 xdF guV8  
admission of proof 接纳债权证明 ,{<Fz%  
advance 放贷款项；垫付款项；预支款项；预付款项 ToU.mM?f^  
advance account 暂支帐目；预付款帐户 {\We72!  
advance compensation 预付补偿金 !t-K<'  
advance from shareholder 股东垫款 vl5){@   
advance pending reimbursement 预支以待日后付还 #<#%>Y^  
advanced economy 先进经济体系 xXOw:A'  
advancement 预付；预付财产 76MsrOv55  
advances warrant 垫款令 1_3?R}$Wl  
advancing 贷出 .
uDM_ 34  
adverse balance 逆差 /yK"t<p  
adverse exchange 逆汇 @36S}5Oa  
advertisement addressed to shareholders 在报章刊登的致股东通告 YX;nMyD?~  
advice for collection 托收通知书 FzhT$7Gw  
advice of drawing 提款通知书；汇票通知书 i
G-N  
advice of payment 付款通知 C_-E4I Z
)  
Advisory Committee [Securities and Futures Commission] gM, &Spn  
谘询委员会〔证券及期货事务监察委员会〕 P6HGs? *  
Advisory Committee on Diversification 经济多元化谘询委员会 "L_-}B
K  
affidavit 誓章；遗产申报誓章 "?H+ u/8$  
affidavit of no receipt 述明无收款的誓章 oyQ0V94j  
affiliate 联号；联营公司；附属公司 /.ZaE+  
affiliated company 附属公司；联号；联营公司 M:|/ijpN  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 8A/>JD3^  
affordability 负担能力 ;Q90Y&{L=$  
African Development Bank [AfDB] 非洲开发银行 6Q$BUL}2?  
after-acquired property 事后取得的财产 H-a^BZ&iU  
after-hours dealing 市后交易 -A;w$j6*  
after-tax profit 税后盈利；税后利润；税后溢利 RZ6~c{  
agency agreement 代理协议 @XBH.A^7r  
agency expenses 代理机构的开支  q)oN2-  
agency fee 代理费 cHEz{'1m  
Agency Law 《代理法》 >Z"9rF2SW  
agent 代理人；承销人 B/_6Ieb+  
agent of company 公司代理人 EI
K*49b2  
agent's fee 代理人费；经纪费 #~e9h9  
aggregate 总计；总数；总体数字 ,i![QXZ  
aggregate amount 总款额；总额 0BXs&i-TP5  
aggregate assets and liabilities 总体资产与负债 ?pKN'`  
aggregate at constant price 按固定价格计算的总体数字 Bm<^rhJ9  
aggregate demand 总需求 R-C5*$  
aggregate gross position 总持仓量 ,RN|d0dE
 
aggregate limit 总限额 ^H'kHl'F  
aggregate of salaries tax 合计薪俸税 M
iD  
aggregate performance 总体表现；总体业绩 u*k*yWdr  
aggregate supply 总体供应 =LqL@5Xr  
aggregate surplus 总盈余 `oPLl0  
aggregate total 整体总额 aH^{Vv$]M@  
aggregate value 总值；合计价值 tQf
!|]#J  
aggregated basis 合计基准 ^Fvr f`A'  
aggregated net chargeable income 合计应课税入息实额 T^NJ4L4#  
aggregation 合并计算；合计；总和 @#CF".fuN>  
aggregation of incomes of husband and wife 夫妇入息合并计算 bqNLkw#  
aggregation of property 财产的总和 kxy]vH6m  
agio 差价；贴水 id4]|jb  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 qm}\
?_  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment  2$)mC9  
《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》 1gk0l'.z  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment x Ty7lfSe  
《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》 PvuAg(?  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment *k[kV  
《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.;u0Zp8  
agreement for a settlement 授产协议 khS/'b  
agreement for assignment 转让协议 .t:DvB  
agreement for sale 售卖协议；买卖协议 bN!u}DnN  
agreement for sale and purchase 买卖协议 \ %_)_"Q  
agreement for the payment of interest 支付利息协议 4JSZ0:O  
agreement for the repayment of money 还款协议 Kt6C43]7  
agreement of reinsurance 再保险协议 )^(P@D.L  
Agricultural Bank of China 中国农业银行 6d};|
#}  
air passenger departure tax 飞机乘客离境税 8.-S$^hj~6  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 nHVPMi>  
airport tax 机场税 h,.fM}=H  
alcohol duty 酒精税 ? KF=W  
alienation 让与；让渡；转让 ;,v.(Z ic  
alimony 生活费；赡养费 ^f6 {0  
All Ordinaries Index [AOI] 所有普通股指数 <L2GUX36#
 
all risks 全险；综合险 -O /T?H  
All Sales Record for Stock Market 《股票市场成交报告》 n5>B LtY  
Allied Capital Resources Limited 新联财务有限公司 9PCa*,  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 q /:T1a7!  
allocation letter 拨款信件 >*{:l,LH  
allocation of fund 分配款项；预留款项 _r[r8MB  
allocation of profit 利润分配；溢利分配 sU0Stg8&b  
allocation warrant 拨款令 qkiJHT  
allotment 分配；配股 k_BSY=$e*D  
allotment notice 股份配售通知；配股通知 3M
xz_~  
allotment of shares 股份分配 g@}6N.]#  
allowable 可获宽免；免税的 _ Q{T';  
allowable business loss 可扣除的营业亏损 W1;=J^<&1  
allowable expenses 可扣税的支出 C|9[Al  
allowance 免税额；津贴；备抵；准备金 =!YP$hfY  
allowance for debts 债项的免税额 pOX$4$VR<  
allowance for depreciation by wear and tear 耗损折旧免税额 eL_^: -   
allowance for funeral expenses 殡殓费的免税额 J+0/ :00(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )FV6

,  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z$1.^H.Db  
allowance to debtor 给债务人的津贴 )ph30B  
alteration of capital 资本更改 C~{xL>I  
alternate trustee 候补受托人 7^&lbzVbm(  
amalgamation 合并 R~!\-6%_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ` %l&zwj>  
ambit of charges 征税范围；收费范围 7x%S](m%  
amended valuation 经修订的估值 ['?^>jfr  
American Commodities Exchange 美国商品交易所 48:liR  
American Express Bank Limited 美国运通银行 \+G.]|"Y  
American Stock Exchange 美国证券交易所 K_Z+]]$#  
amortization 摊销 Z~:/#?/  
amount due from banks 存放银行同业的款项 @|E;}:?u  
amount due from banks abroad 存放海外银行同业的款项 Lp!0H `L  
amount due from holding companies 控股公司欠款 |$Qp0vOA}  
amount due from local banks 存放本港银行同业的款项 Kyu@>
9Ok  
amount due to banks 银行同业的存款 ,cPkx~w0  
amount due to banks abroad 海外银行同业的存款 [
6G=yp
 
amount due to holding companies 控股公司存款 j6RJC  
amount due to local banks 本港银行同业的存款 Lblet  
amount due to outport banks 外埠银行同业的存款 hgltD8,  
amount for note issue 发行纸币的款额 4Fq}*QJ-  
amount of bond 担保契据的款额 'kK%sE   
amount of consideration 代价款额 oPBjsQ  
amount of contribution 供款数额 x=)$sD-3  
amount of indebtedness 负债款额 xnOlV  
amount of principal of the loan 贷款本金额 _XPc0r:?>  
amount of rates chargeable 应征差饷数额 u&bU !ZI  
amount of share capital 股本额 tsD^8~ t|h  
amount of sums assured 承保款额 55\
mQ|.Jn  
amount of variation 变动幅度 .@V>p6MV  
amount of vote 拨款数额 B:.rp.1   
amount payable 应付款额 aQFHB!  
amount receivable 应收款额  p-k
qX  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j&5Xjl
>4  
analysis 分析 :Yqa[._AF  
ancillary risk 附属风险 _Ohq'ZgXm  
annual account 周年帐目；周年帐目报表；年度决算；年结 r1]e:  
annual accounting date 年结日期 @xEQ<g  
annual allowance 每年免税额；年积金；年度津贴；年津 J>35q'nN]F  
annual balance 年度余额 T(DE^E@a  
annual disposable income 每年可动用收入 hrF4 a$  
annual estimates 周年预算 t"fD"Xpj  
annual fee 年费 1doqznO  
annual general meeting 周年大会 ,,gYU_V  
annual growth rate 年增率；每年增长率 !NjE5USi  
annual long-term supplement 长期个案每年补助金 Y}Uw7\e  
annual pensionable emolument 可供计算退休金的年薪 x ,W+:l9~s  
annual report 年报 sn%fE  
Annual Report on the Consumer Price Index 《消费物价指数年报》 kF .b)  
annual return 周年报表；周年申报表；每年报税表格 dPId= w)  
Annual Return Rules 《周年报表规则》 7(Kc9sJC%%  
annual review of consumer prices 每年消费物价回顾 %|>i2  
annual roll-forward basis 逐年延展方式 `314.a6S  
annual salary 年薪 ,~#hHhR_  
annual statement 年度报表；年度决算表 J)o%83//  
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 ,?+yu6eLb  
annuitant 年金受益人 `RRORzXoS  
annuity 年金 +l(}5(wc  
annuity contract 年金合约 3OlY Ml  
annuity on human life 人寿年金 ;U&VPIX$  
antecedent debt 先前的债项 rv:O|wZ  
ante-dated cheque 倒填日期支票 "5K:"m  
anticipated expenditure 预期开支 (n\ cs$  
anticipated net profit 预期纯利 WW=7QCi  
anticipated revenue 预期收入 1YxI q565  
anti-inflation measure 反通货膨胀措施 /_\4(vvf  
anti-inflationary stance 反通货膨胀立场 zAewE@N#_  
apparent deficit 表面赤字 p
20Nk$.  
apparent financial solvency 表面偿债能力 V5+a[`]  
apparent partner 表面合伙人 &PX'=UT  
application for personal assessment 个人入息课税申请书 0'uj*Y{L  
application of fund 资金应用 hkG<I';M?M  
application to release as liquidator and to destruct the books of accounts and documents gN%R-e0  
申请免除清盘人职务及毁灭帐簿与文件 `Ec+i  
appointed actuary 委任精算师 WyP1"e^9  
appointed auditor 委任核数师；委任审计师 ZUycJ-[  
appointed trustee 委任的受托人 [aC(Ga}  
appointer 委任人 }- Sr@
bE  
apportioned pro rata 按比例分摊 RiklwR#~r/  
apportionment 分配；分摊 \N30SG?o  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?AE%N.rnsi  
apportionment formula 分摊方程式 x& S>Mr  
apportionment of estate duty 遗产税的分摊 {$^|^n5j  
appraisal 估价；评估 v]v f(]""  
appreciable growth 可观增长 trLs4o,  
appreciable impact 显着影响 N<x5:f#+  
appreciable increase 可观增长 dq2v[?*R  
appreciation 增值；升值 c1[;a>  
appreciation against other currencies 相对其他货币升值 DVd/OU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Dp8(L ]6  
appreciation tax 增值税 S(pfd2^  
appropriation 拨款；拨用；拨付 F+GQl  
appropriation account 拨款帐目 43Q&<r$[T  
Appropriation Bill 拨款法案 s6I]H  
appropriation-in-aid system 补助拨款办法 y3#\mBiw  
approved assets 核准资产 W3b\LnUa  
approved basket stock 认可一篮子证券 ~X/T6(n$  
approved budget 核准预算 [>E0(S]  
approved charitable donation 认可慈善捐款 `*]r.u0  
approved charitable institution 认可慈善机构 _~!,x.Dbp  
approved currency 核准货币；认可货币 7Do)++t  
approved estimates 核准预算  DWI!\lK  
approved estimates of expenditure 核准开支预算 PA E)3  
approved overseas insurer 核准海外保险人 L<:ya  
approved overseas trust company 核准海外信托公司 dx^3(#B  
approved pooled investment fund 核准汇集投资基金 yAOC<d9 E  
approved provident fund scheme 认可公积金计划 [LCi,  
approved provision 核准拨款 $aG'.0HW  
approved redeemable share 核准可赎回股份 &m`  
approved regional stock 认可地区性证券 (<12&=WxE  
approved retirement scheme 认可退休金计划 w

Z^/-
 
approved subordinated loan 核准附属贷款 [kCn6\_<V  
arbitrage 套戥；套汇；套利 p: o*=  
arbitrageur 套戥者；套汇者 ;(V=disU/  
arbitrary amount 临时款项 tc[PJH&P  
arrangement 措施；安排；协定 k(MQ:9'|  
arrears 欠款 &>-Cz%IV  
arrears of pay 欠付薪酬 q~qig,$Y  
arrears of revenue 逾期未收税款；逾期未收的帐项 $jHL8r\e7  
articles of association 组织章程；组织细则；组织章程细则 SNQ+ XtoO  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Xe5J  
ascertainment of profit 确定利润 HN:{rAIfc  
"Asia Clear" “亚洲结算系统” *G9;d0  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 (/%}a`2#o  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 QwhP
N'U  
Asian Development Fund [ADF] 亚洲发展基金 z#y<QH  
Asian dollar bond 亚洲美元债券 -I -wdyDr  
Asian dollar market 亚洲美元市场 ZrTq)BZ  
Asian dollar rate 亚洲美元利率 thh, V  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ?F-,4Ox{/  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 1xw},y6T2  
asked price 沽盘；喊价；索价；卖方报价 8)i\d`  
assessable income 应评税入息 ,"D1!0  
assessable loss 应评税亏损 G 5)?!  
assessable profit 应评税利润 _?{2{^v  
assessable value 应评税值 &rn,[w_F[  
assessed profit 估定利润 _2|,j\f;L  
assessed value 经评估价值 L8V'mUyD  
assessment 评税；评定；估价；评税单 CTwP{[%Pk  
assessment number 评税编号；估价编号 KT3[{lr  
assessment of additional tax 补加税评税 `]%{0 Rx  
assessment of performance 业绩评估；实绩评价 ^3el-dZ  
Assessor 评税主任 O&}07(  
asset price bubbles 资产价格泡沫 As"'KR  
asset-backed securities 具资产保证的证券 +/ #J]v-  
assets accretion 资产增值 `p!.K9r7  
assets and liabilities 资产与负债 4o%hH  
assets betterment statement 资产递增表；资产改进表 toF@@%  
assets lending 实物放款；有抵押贷款 pRC#DHcHh  
assets of the company passing on the death 死者去世时转移的公司资产 y"2c; *7[{  
assets pledged as security for liabilities 用作负债抵押的资产 !
l'Zar  
assets portfolio 资产投资组合 *@O;IiSE  
assets price 资产价格 9qw~]W~Nm  
assets quality 资产质素 ^!A{ 4NV  
assets realization 资产变现 }Iu6]?|'  
assets refinancing arrangement 资产再集资安排 }RD,JgmV  
assets securitization 资产证券化 7|{QAv  
assets situated outside Hong Kong 在香港以外地方的资产 }\1V;T  
assets stripping 削减资产；拆卖资产 4-m}W;igu  
assets value 资产值 3,pRmdC  
assignee 承让人 I!bG7;=_  
assignment 转让；转让书；转让契 m8FKr/Z-  
assignment of interest 权益转让 o}[wu:>yk  
assignment of letters patent and trade mark 专利证书及商标转让 1f}Dza9  
assignment of property 物业转让；物业转让书 a1?Y7(alPU  
assignment right 转让权 }b1P!xb!A  
assignor 转让人 $Q?UyEi  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 n|(Y?`(  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 le*pd+>j  
associate member 附属会员 W] RxRdY6[  
associated body corporate 相联法人团体
d@C93VYp  
associated company 相联公司；联属公司 L:~ "Vw6]_  
associated corporation 相联法团 M,l Ib9  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] b+w|3bQa  
公认会计师公会〔英国〕 '06[@Cw  
Association of Futures Exchange Brokers 香港期货经纪协会 ,\Cy'TSz  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 HbCM{A9  
association of underwriters 承保人组织 r=s7be  
assumption of control 接管 yM>c**9  
assurance 担保；保险；转易；转易书 r| YuHm  
assurance of interest 权益的转易 u\6:Txqq  
at 19XX price 按一九ＸＸ年价格计算 v=|ahsYC  
at a discount 按赔价计算；按贴水价格计算；打折扣 rl!c\  
at a premium 按溢价计算；按升水价格计算 `DEz ` D  
at call 通知付款；按通知 uYV#'%  
at constant market price 按固定市价计算 ).k=[@@V  
at constant price 按固定价格计算 p`Ax)L\f  
at cost 按成本计算 `2GHB@S"k  
at current market price 按当时市价计算；按现时市价计算 SV-pS>#  
at current price 按当时价格计算；按现时价格计算 *r[PZ{D+  
at factor cost 按要素成本计算；按生产要素成本计算 ;X\,-pjv  
at money-of-the-day price 按付款当日价格计算 SC'fT!  
at or better 按指定或较佳价位〔买卖指令〕 1;SWfKU?.  
at par 按面值计算；平价 c\n\gQ:LQ  
at sight 见票即付 ZU/6#pb  
at the close 按收市盘 e5MX5 T^  
at the opening 按开市盘 g&v2=&aj  
attestation 见证；见证条款 Zpg$:Rr  
at-the-money option 平价期权 )bqO}_B  
attorney 受权人；受托代表人 y6;A4p>  
attornment 新拥有人承认书 N{f RZN  
attributable profit 可归属利润 z~Gi/L
n  
attributable share value 可归属股份价值 `NrxoU=  
Auckland Stock Exchange 奥克兰证券交易所 ]Rz]"JZ\S  
auction 拍卖 $dq R]'  
auctioneer 拍卖商 X5=Dc+  
audit 审计；核数 ]
5B5J  
Audit Commission 审计署 k|1/gd5  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 1H%LUA  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 c_+}`  
audit review 帐目审查 vWwp'q  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 e;!si>N  
audited account 审计帐目；经审计的帐目 g;vG6!;E\  
audited annual account 经审计的周年帐目 jeC3}BL}  
audited balance sheet 经审计的资产负债表 DjtUX>e  
auditor 核数师；核数主任；审计师 1Qv5m^>vj  
auditor's certificate 核数师证明书；审计师证明书 ]r{y+g|  
auditor's report 核数师报告；审计师报告 Q R;Xj3]v  
Aussie bond 澳元债券 IrJCZsk  
austerity budget 紧缩预算 M~=9ym  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 :4/RB%)"  
Australia All Ordinaries Index 澳洲所有普通股票指数 [.dF)I3  
Australian Dollar [AUD] 澳元 Ee d2`~  
Australian Options Market 澳大利亚期权市场 EC|t4u3  
Australian Securities Commission 澳洲证券事务监察委员会 Wfz&:J#  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 e%SQ~n=H 9  
Australian Stock Exchange 澳大利亚证券交易所 Fd9ypZs  
Austrian Schilling [ATS] 奥地利先令 d
_]zX;_  
authentication 认证；鉴证 le`fRq8f&  
authority to purchase 委托购买证；委购书 t*~V]wZ  
authorization 认可；核准；授权；授权书 K'Wg_ihA  
authorization by direction 指示授权 p
8frSrcU  
authorization by instruction 指令授权 *ax$R6a#X  
authorization by warrant 令状授权 V~%!-7?  
authorization of unit trust 单位信托的认可 "I}3*s9Q-  
authorized agent 指定代理人 {+!m]-s  
authorized capital 法定资本 *CMe:a  
authorized clerk 出市员 #zyEN+  
authorized dealer 认可交易商 D `c YQ-  
authorized financial institution 认可财务机构 k9xfv@v}  
authorized fund 认可基金 Wyd,7]'z)Z  
authorized fund house 获授权的基金公司；认可基金公司 cE$7CSR  
authorized institution 认可机构 0ERA(=w5  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Q!iM7C!8  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 iG^o@*}a  
authorized insurer 获授权保险人；获认可承保人 O'*KNJX  
authorized investment 特准投资项目 e3}`]  
authorized person 获授权人 p<: b
Pw  
authorized representative 获授权代表 QJ\ o"c  
authorized share capital 法定股本 mbK$_HvU  
automated quotation system 自动报价系统 k|'{$/n  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ~*@UQ9*p#  
自动交易系统〔香港期货交易所有限公司〕 >/9f>d?w^  
automatic adjustment mechanism 自动调整机制 N^jQ\|A<  
automatic adjustment system 自动调整系统 q ^Un,h64t  
Automatic Clearing House 自动票据交换所 #41~`vq3  
automatic exchange rates accumulation system 自动化汇率累集系统 IC"bg<L,*  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 [< Bk% B5  
automatic teller machine [ATM] 自动柜员机 ]nY,%XE  
autopay 自动转帐 Qo+I98LX[  
available assets 可用资产 h(l4\)  
available fiscal reserve 现存财政储备 hRHqG  
available profit 可用利润 FCgr  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Z9,-FO{#3-  
average 平均；平均数；海损 t2uX+1F  
average basic salary 平均基本薪金 50q(8F-N  
average consumer expenditure 平均消费开支；一般消费开支 :c)N"EJlI2  
average cost 平均成本 dZK/v  
average cost of land production 增辟土地平均成本 3|x*lmit  
average daily turnover 平均每日成交额 QH7"' u6  
average daily wage rate 平均每日工资率 ~-ZquJ-  
average expenditure pattern 平均开支模式 &c>%E%!"  
average growth rate 平均增长率 3}~.#`QeY  
average net fixed assets 固定资产平均净值 B|XrjI?  
average of relatives 相对价格平均数 yq]=+X>(  
average price 平均价格 @K
.{o'  
average propensity to consume 平均消费倾向；一般消费倾向 ^,O%E;g^#  
average propensity to save 平均储蓄倾向；一般储蓄倾向 = Lt)15
 
average rate 平均率 XT+V> HI  
average revenue 平均收入；平均收益 pZ
Hx  
average stock 平均库存；平均存货 L8R{W0Zr>!  
average yearly rent 平均年租 j.or:nF  
avoidance of double taxation 避免双重课税 2[} O:  
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 zH|YVg  
L;RHshTy  
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