一些有用的会计术语(也不知道发的地方对不对)A

A: dUUg}
/  
A share Ａ股；甲类股份 <'QI_mP*  
abatement of tax 减税；减扣免税额 hV+=hX<h  
ABN AMRO Bank N.V. 荷兰银行 K)  Ums-b  
above-the-line expenditure 线上项目支出；经常预算支出 !L@<?0xLW  
above-the-line receipt 线上项目收入；经常预算收入 Bg] %  
ABSA Asia Limited 南非联合亚洲有限公司 Ylyk/  
absolute change 绝对数值变更 gZiwXb  
absolute expenditure 实际开支 X:lStO#5  
absolute guideline figure 绝对准则数字 Y^nm{;G+  
absolute interest 绝对权益 GKKDO+A=!  
absolute order of discharge 绝对破产解除令 ?\kuP ?\  
absolute profit margin 绝对利润幅度  d0i|^  
absolute value 实值；绝对值 +* j8[sz  
absolutely vested interest 绝对既得权益 ,"F
0#5  
absorbed cost 已吸收成本；已分摊成本 =kf"%vFV  
absorption 吸收；分摊；合并 |MOz>1<a  
absorption rate 吸收率；摊配率；分摊率 ddN G:  
ACB Finance Limited 亚洲商业财务有限公司 :>/6:c?atG  
acceptable form of reciprocity 合理的互惠条件 CYlS8j  
acceptable rate 适当利率；适当汇率 LJom+PxF$x  
acceptance agreement 承兑协议 *<[zG7+&[  
acceptance for honour 参加承兑 t 4VeXp6  
acceptor 承兑人；接受人；受票人 1=,y+Xpw  
acceptor for honour 参加承兑人 7#c4.9b?  
accident insurance 意外保险 N}1yDN  
Accident Insurance Association of Hong Kong 香港意外保险公会 . :>e"D  
accident insurance scheme 意外保险计划 #WJ*)$A@&  
accident year basis 意外年度基准
1{wbC)  
accommodation 通融；贷款 ef)zf+o  
accommodation bill 通融票据；空头票据 LlS~J K  
accommodation party 汇票代发人 2[;~@n1P  
account balance 帐户余额；帐户结余 ,p#r; O<O  
account book 帐簿 o@7U4#E  
account collected in advance 预收款项 c%bzrYQvA;  
account current book 往来帐簿 !{{gL=_@  
account of after-acquired property 事后取得的财产报告 |fIyq}{7  
account of defaulter 拖欠帐目 f$tm<:)Y  
account payable 应付帐款 T:Ovh.$  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 7>f"4r_r6<  
account receivable 应收帐款 u:f.;?  
account receivable report 应收帐款报表 i]s%tEZ1  
account statement 结单；帐单；会计财务报表 Y%?*Lj|  
account title 帐户名称；会计科目 bdY:-8!3  
accountant's report 会计师报告 nt+OaXe5D  
Accountant's Report Rules 会计师报告规则 ~A1!!rJX  
accounting and auditing procedure 会计与审计程序；会计与核数程序 aj,o<J
  
Accounting Arrangements 《会计安排》 1;DRcVyS+  
accounting basis 会计基础 V#b=mp  
accounting by Official Receiver 破产管理署署长呈交的帐目 @OGG]0 J  
Accounting Circular 《会计通告》 fUGappb  
accounting class 会计类别 Zxhbnl6  
accounting date 记帐日期；会计结算日期 YaL:6[6  
accounting for money 款项核算 q3#+G:nh  
Accounting Officer 会计主任 s2GF*{  
accounting period 会计报告期；会计期 (KwC,0p  
accounting policy 会计政策；会计方针 =Xg/[J%  
accounting practice 会计惯例 0:>hK\F#  
accounting principle 会计准则 X:I2wJDs\  
accounting record 会计记录 3Pllxq<n  
accounting report 会计报告 hF$qH^-c*A  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <
hj2'dU  
Accounting Society of China 中国会计学会 }r!+wp   
accounting statement 会计报表 t=xEUOQAn  
accounting system 会计制度；会计系统 qTN%9!0@9  
accounting transaction 会计事项；帐务交易 n>R(e>  
accounting treatment 会计处理 ,lStT+A  
accounting year 会计年度 ,i??}Wm5G  
accretion 增值；添加 .}v" `>x  
accrual 应计项目；应累算数目 T1*.3_wtP  
accrual basis 应计制；权责发生制 k].swvIi  
accrual basis accounting 应计制会计；权责发生制会计 cJv/)hRaz  
accrue 应累算；应计 {=?(v`88  
accrued benefit 应累算利益 *coUHbP9>  
accrued charges 应计费用 AWYlhH4c?t  
accrued cumulative preference share dividend 应累算的累积优先股股息 >;'0ymG.`  
accrued expenses 应累算费用 SOOJqC  
accrued interest payable 应付利息；应计未付利息 {wsJ1v8!  
accrued interest receivable 应收利息；应计未收利息 =*jFaj  
accrued right 累算权益 ""XAUxo  
accruing profit 应累算的利润 *U]&a^N  
accumulated fiscal reserve 累积财政储备 Q$:Q6/5.  
accumulated profit 累积利润；滚存溢利 w$AR  
accumulated reserve 累积储备 Eu:/U*j  
accumulation of surplus income 累积收益盈余 C}pm>(F~  
acquired assets 既得资产 <R;wa@a>  
acquisition 收购；购置；取得 _^NaP  
acquisition cost 购置成本 6%ofS8[  
acquisition expenses 购置费用 $Seh4  
acquisition of 100% interest 收购全部股权 @+H0D"  
acquisition of control 取得控制权 l EzN  
acquisition of fixed assets 购置固定资产 zfv@<'  
acquisition of shell “买壳” H@Ot77(*  
acquisition price 收购价 fn=A_ i  
act of God 天灾 ,LN^Zx*  
acting partner 执事合伙人 VQ|{Q}  
active market 买卖活跃的市场；交投畅旺的市场；旺市 %),u0:go  
active partner 积极参与的合伙人 !C05;x8{  
active trading 交投活跃 Zfcf?&><  
actual circulation 实际流通 i9XpP(mf  
actual cost 实际成本 Q,^/Lm|]k  
actual expenditure 实际开支；实际支出 t@9-LYbL  
actual income 实际入息；实际收入；实际收益 V){Io_"  
actual market 现货市场 r6'dEa  
actual price 现货价；实际价格 _1qR1<V  
actual profit 实际利润 3MFTP5~  
actual quotation 实盘；实际价位；实际报价 @R50M (@W  
actual year basis 按实际年度计算 #` gu<xlW  
actuals 实货 Xi) ;dcNJ  
actuarial investigation 精算调查 rMi\#[oB  
actuarial principle 精算原则 HXSryjF?  
actuarial report 精算师报告 "q+Z*  
Actuarial Society of Hong Kong 香港精算学会 g.@[mf0r  
actuarial valuation 精算师估值 `dG;SM$T,  
actuary 精算师 RuIBOo\XL7  
ad referendum agreement 暂定协议；有待覆核的协定 BK+P  
ad valorem duty 从价税；按值征税 H.4ISmXU  
ad valorem duty system 从价税制 ?L7DVwVa,I  
ad valorem fee 从价费 2=n`z)R  
ad valorem tariff 从价关税 3PZ(Kn<  
additional allowance 额外免税额 1h?ve,$  
additional amount for unexpired risk 未过期风险的额外款额 1x;@BV  
additional assessable profit 补加应评税利润 Ca5#'3Eh  
additional assessment 补加评税 P.@dB.Ny  
additional commitment 额外承担 4n6AK
`E  
additional commitment vote 额外承担拨款 /go[}X5QR[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0VtjVz*C7&  
additional dependent parent allowance 供养父母额外免税额 zpT^:Ag  
additional provision 额外拨款 g"5Kth  
additional stamp duty 附加印花税 _Ffg"xoC  
additional tax 补加税罚款；补加税款  ^AaE$G&:  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 t-KicLr  
adjudged bankrupt 被裁定破产 BLt58LYGX  
adjudicated bankrupt 裁定破产人 3kC|y[.
&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 H Eq{TUTr  
adjudication of bankruptcy 裁定破产；宣告破产 ~LpkA`Hn!  
adjudication of insolvency 裁定无力偿还债务 zHZfp_I  
adjusted actual 经调整的实数；调整后的实数 LX7P?j  
adjusted current assets 经调整的流动资产；调整后的流动资产 G&^8)S@1  
adjusted figure 经调整的数字；调整后的数额 tm.60udbo  
adjusted liabilities 经调整的负债；调整后的负债 qzbW0AM[M  
adjusted loss 经调整的亏损；调整后的亏损 k+-?b(z)$  
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  5)'Y\~2  
adjusted profit 经调整的利润；调整后的利润 0a{hCx|$J  
adjusted surplus 经调整的盈余额；调整后的盈余额 wrgB =o  
adjusted value 经调整的价值；调整后的价值 ZBpcC0 z  
adjustment 调整；修订；理算〔保险〕 C{85#`z`  
adjustment centre 调剂中心 &lSNI5l  
adjustment lag 调整过程的时间差距；调整时差 c86KDEF  
adjustment mechanism 调整机制 ?# FYF\P  
adjustment of loss 亏损调整 lr~ |=}^  
adjustment process 调整过程；调整程序 l1k&@1"  
adjustment range 调整幅度 >dJuk6J&c&  
administered exchange rate 受管制汇率 ]VKQm(,0  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 S._2..%G  
administration expenses 行政费用 l$\2|D  
administration fee 手续费；行政费 GWuKDq  
administration in bankruptcy 破产管理 -`XS2  
administration order 遗产管理令 y4h
=e~  
administrator 管理人；遗产管理人 +S0aA W
al  
administrator of the estate 遗产管理人 F*@2)  
admission of debt 债项承认书 {Z8GG  
admission of proof 接纳债权证明 SXqB<j$.;  
advance 放贷款项；垫付款项；预支款项；预付款项 4E5;wH  
advance account 暂支帐目；预付款帐户 '[liZCg  
advance compensation 预付补偿金 JH]S'5X8K  
advance from shareholder 股东垫款 :VP4:J^  
advance pending reimbursement 预支以待日后付还 r_$*euh@  
advanced economy 先进经济体系 AH&RabH2  
advancement 预付；预付财产 kh.P)h'9  
advances warrant 垫款令 z8t;jw  
advancing 贷出 g&y (-  
adverse balance 逆差 LEPLoF3,  
adverse exchange 逆汇 S:j{R^$k  
advertisement addressed to shareholders 在报章刊登的致股东通告 '4i8&p`/  
advice for collection 托收通知书 o0`']-)*2  
advice of drawing 提款通知书；汇票通知书 bI:W4y>I=  
advice of payment 付款通知 rIFW1`N}i  
Advisory Committee [Securities and Futures Commission] ]?1_.Wjtt  
谘询委员会〔证券及期货事务监察委员会〕 zTB&Wlt  
Advisory Committee on Diversification 经济多元化谘询委员会 8]`#ax 5  
affidavit 誓章；遗产申报誓章 YT+b{   
affidavit of no receipt 述明无收款的誓章 <">epbV6  
affiliate 联号；联营公司；附属公司 b_nE4>  
affiliated company 附属公司；联号；联营公司 dX/7n=  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 *1["x;A  
affordability 负担能力  "LB MYZ  
African Development Bank [AfDB] 非洲开发银行 z7IJSj1gQI  
after-acquired property 事后取得的财产 J/e]
  
after-hours dealing 市后交易 kHhp;<  
after-tax profit 税后盈利；税后利润；税后溢利 :po6%}hn  
agency agreement 代理协议 hJxL|5Uo  
agency expenses 代理机构的开支 ;@qS#7SRB  
agency fee 代理费
RN-gZ{AW  
Agency Law 《代理法》 \7b, Mz!  
agent 代理人；承销人 1Mp-)-e  
agent of company 公司代理人 R&Nl!QTJj  
agent's fee 代理人费；经纪费 8&8!(\xv  
aggregate 总计；总数；总体数字 ~;CNWJtcf(  
aggregate amount 总款额；总额 uFSU|SDd.  
aggregate assets and liabilities 总体资产与负债 oB5\^V$  
aggregate at constant price 按固定价格计算的总体数字 n?cC]k;P~  
aggregate demand 总需求 3ArHaAv{y  
aggregate gross position 总持仓量 *KDTBd  
aggregate limit 总限额 ,on]Fts  
aggregate of salaries tax 合计薪俸税 >D!R)W`  
aggregate performance 总体表现；总体业绩 'u v=D  
aggregate supply 总体供应 50Gr\  
aggregate surplus 总盈余 oH6zlmqG"  
aggregate total 整体总额 EQlb:;j  
aggregate value 总值；合计价值 _[&V9Jt  
aggregated basis 合计基准 &J2UAmB  
aggregated net chargeable income 合计应课税入息实额 }p6]az3  
aggregation 合并计算；合计；总和 |#o' =whTl  
aggregation of incomes of husband and wife 夫妇入息合并计算 4Pc-A  
aggregation of property 财产的总和 W;I{4ed6  
agio 差价；贴水 6vbKKn`ST  
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》 QnOgF3t  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment BH {z
]a  
《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》 btEyvqs~X  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment c6vJ;iz  
《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》 6agG*
x  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ,e'm@d$Q*  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ~*1>)P8]#  
agreement for a settlement 授产协议 vVo'f|fW  
agreement for assignment 转让协议 kbb!2`F!%  
agreement for sale 售卖协议；买卖协议 JR]elRR  
agreement for sale and purchase 买卖协议 ho{%7\  
agreement for the payment of interest 支付利息协议 'e]>lRZ  
agreement for the repayment of money 还款协议 (.

!9  
agreement of reinsurance 再保险协议 }O~D3z4l0  
Agricultural Bank of China 中国农业银行 |MGT8C&^!  
air passenger departure tax 飞机乘客离境税 =JE<oVP8  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 #sCR}  
airport tax 机场税 z8a{M$-Q
 
alcohol duty 酒精税 m-uXQS^@G  
alienation 让与；让渡；转让 rT4Q^t"  
alimony 生活费；赡养费 </_QldL_  
All Ordinaries Index [AOI] 所有普通股指数 gBV4IQ  
all risks 全险；综合险 @uyQH c,V  
All Sales Record for Stock Market 《股票市场成交报告》 5lHt~hB\  
Allied Capital Resources Limited 新联财务有限公司 0-uj0"r`  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 P<R^eLZ<&  
allocation letter 拨款信件 OAq-(_H  
allocation of fund 分配款项；预留款项 p]S'pzh  
allocation of profit 利润分配；溢利分配 yWRIh*>nE  
allocation warrant 拨款令 ,X_3#!y  
allotment 分配；配股 %52e^,//  
allotment notice 股份配售通知；配股通知 ;/+<N  
allotment of shares 股份分配 bX38=.up  
allowable 可获宽免；免税的 Ld_uMe?Z  
allowable business loss 可扣除的营业亏损 QmSj6pB>  
allowable expenses 可扣税的支出 <$?#P#A  
allowance 免税额；津贴；备抵；准备金 ^jL)<y4`  
allowance for debts 债项的免税额 *bpN!2  
allowance for depreciation by wear and tear 耗损折旧免税额 _Ml?cT/J.O  
allowance for funeral expenses 殡殓费的免税额 Pn^:cr|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 aOg9Dqtg)f  
allowance for repairs and outgoings 修葺及支出方面的免税额 A*0X~6W  
allowance to debtor 给债务人的津贴 Cw:|(`
9  
alteration of capital 资本更改 Nk-xnTZ"  
alternate trustee 候补受托人 >)Qq^?U  
amalgamation 合并 wE1GyN  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 KF
*F  
ambit of charges 征税范围；收费范围 r|}Pg}O  
amended valuation 经修订的估值 qdk!.A{  
American Commodities Exchange 美国商品交易所 *.w6=}  
American Express Bank Limited 美国运通银行 qh>An;:u  
American Stock Exchange 美国证券交易所 {nSgiqd"28  
amortization 摊销 AUF[hzA  
amount due from banks 存放银行同业的款项 Iw[zN[oz  
amount due from banks abroad 存放海外银行同业的款项 th*
!EFA^o  
amount due from holding companies 控股公司欠款 .6[8$8c  
amount due from local banks 存放本港银行同业的款项 :I?lT2+ea  
amount due to banks 银行同业的存款 OF1^_s;  
amount due to banks abroad 海外银行同业的存款 ;FwUUKj  
amount due to holding companies 控股公司存款 tpzWi W/  
amount due to local banks 本港银行同业的存款 u=@zYA(  
amount due to outport banks 外埠银行同业的存款 x!S}Y"  
amount for note issue 发行纸币的款额 mgjcA5z  
amount of bond 担保契据的款额 =zAFsRoD_B  
amount of consideration 代价款额 'U&]KSzxv  
amount of contribution 供款数额 ^0_>  
amount of indebtedness 负债款额 NlhC7  
amount of principal of the loan 贷款本金额 h{HpI 0q4  
amount of rates chargeable 应征差饷数额 bp8sZK"z  
amount of share capital 股本额 76[qFz  
amount of sums assured 承保款额 !|VtI$I>x  
amount of variation 变动幅度 vbd ;Je"  
amount of vote 拨款数额 se3EI1
e  
amount payable 应付款额 O '#FVZ.g  
amount receivable 应收款额 L6qK3xa}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 OFv-bb*YZ  
analysis 分析 A][ ;v  
ancillary risk 附属风险 Pt-mLINvG  
annual account 周年帐目；周年帐目报表；年度决算；年结 (F;*@Z*R  
annual accounting date 年结日期 )=glN<*?  
annual allowance 每年免税额；年积金；年度津贴；年津  ]E:L  
annual balance 年度余额 \A!Iln  
annual disposable income 每年可动用收入 8=f+`e  
annual estimates 周年预算 uUBUUr  
annual fee 年费 -=:tlH n  
annual general meeting 周年大会 o^uh3,.  
annual growth rate 年增率；每年增长率 k<
fR)o  
annual long-term supplement 长期个案每年补助金 (u8OTq@  
annual pensionable emolument 可供计算退休金的年薪 !f!YMpN  
annual report 年报 OI/]Y7D[Oq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 gi:M=  
annual return 周年报表；周年申报表；每年报税表格 .,thdqOO  
Annual Return Rules 《周年报表规则》 @!x7jPr  
annual review of consumer prices 每年消费物价回顾 %PR,TWe  
annual roll-forward basis 逐年延展方式 C2iOF/4  
annual salary 年薪 fe6Op  
annual statement 年度报表；年度决算表 ept:<!4  
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 $WE_aNfja  
annuitant 年金受益人 Q[`2?j?  
annuity 年金 GXv2B%i8  
annuity contract 年金合约 Zia6m[^Q  
annuity on human life 人寿年金 ][OkydE  
antecedent debt 先前的债项 v+C D{Tc  
ante-dated cheque 倒填日期支票 sSiZG  
anticipated expenditure 预期开支 ](ztb)  
anticipated net profit 预期纯利 \"yR[.Q?   
anticipated revenue 预期收入 Vhm^<I-d  
anti-inflation measure 反通货膨胀措施 x1CMW`F  
anti-inflationary stance 反通货膨胀立场 Ex}TDmTu  
apparent deficit 表面赤字 *D7oHwDU  
apparent financial solvency 表面偿债能力 Y8mv[+Z  
apparent partner 表面合伙人 N0 t26| A  
application for personal assessment 个人入息课税申请书 (Zy=e?E,  
application of fund 资金应用 5(\[Gke  
application to release as liquidator and to destruct the books of accounts and documents s, #$o3  
申请免除清盘人职务及毁灭帐簿与文件 Eh`W J~  
appointed actuary 委任精算师 K^I$05idi  
appointed auditor 委任核数师；委任审计师 M?Ndy*]  
appointed trustee 委任的受托人 +5HnZ?E\  
appointer 委任人 Har~MO?A  
apportioned pro rata 按比例分摊 D1X4|Q*SK  
apportionment 分配；分摊 0iJ!K;A2%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _~;&)cn,0  
apportionment formula 分摊方程式 F!gNt<fZ  
apportionment of estate duty 遗产税的分摊 Dn_"B0$lk  
appraisal 估价；评估 2~!R*i  
appreciable growth 可观增长 R<;OEN  
appreciable impact 显着影响 V06CCy8n  
appreciable increase 可观增长 `ke3+%uj o  
appreciation 增值；升值 9c6czirwR^  
appreciation against other currencies 相对其他货币升值 skIiJ'db  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 bo@,4xw  
appreciation tax 增值税 6Wpxp\  
appropriation 拨款；拨用；拨付 WR/o @$/  
appropriation account 拨款帐目 T-|9o|~z  
Appropriation Bill 拨款法案 U@6jOZ  
appropriation-in-aid system 补助拨款办法 sno`=+|U]  
approved assets 核准资产 ~)q g  
approved basket stock 认可一篮子证券 \ ]   
approved budget 核准预算 4M}|/?<Br  
approved charitable donation 认可慈善捐款 {~bIA!kAFI  
approved charitable institution 认可慈善机构 38c?^  
approved currency 核准货币；认可货币 IKi{Xh]\  
approved estimates 核准预算 /gz:zThf{  
approved estimates of expenditure 核准开支预算 #?{qlgv<p  
approved overseas insurer 核准海外保险人 
MA\m[h]  
approved overseas trust company 核准海外信托公司 =)I"wR"v$  
approved pooled investment fund 核准汇集投资基金 90/vJN  
approved provident fund scheme 认可公积金计划 S!;LF4VA  
approved provision 核准拨款 B<|VeU  
approved redeemable share 核准可赎回股份 mC i[Ps  
approved regional stock 认可地区性证券 .u1X+P7  
approved retirement scheme 认可退休金计划 ]~-*hOcQ4  
approved subordinated loan 核准附属贷款 x\hWyY6J[  
arbitrage 套戥；套汇；套利 '>j<yaD'  
arbitrageur 套戥者；套汇者 v6s\Z\v)Q`  
arbitrary amount 临时款项 :qK
F58W  
arrangement 措施；安排；协定 }q%jO  
arrears 欠款 2_;]  
arrears of pay 欠付薪酬 HH)"]E5  
arrears of revenue 逾期未收税款；逾期未收的帐项 9W!8
gCs  
articles of association 组织章程；组织细则；组织章程细则 mxQR4"]jY  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c$0_R;4/  
ascertainment of profit 确定利润 P+<BOG|m  
"Asia Clear" “亚洲结算系统” VeZey)Q  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 OAv>g pw  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 `SV"ElRV  
Asian Development Fund [ADF] 亚洲发展基金 AL$W+')  
Asian dollar bond 亚洲美元债券 bGv*-;*  
Asian dollar market 亚洲美元市场 +TC1nkX  
Asian dollar rate 亚洲美元利率 s%~L4Wmcq  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 RMoJz6^>  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 qM%O  
asked price 沽盘；喊价；索价；卖方报价 F4Zn5&.)  
assessable income 应评税入息 3bC+Mco  
assessable loss 应评税亏损 kt^yj"C>  
assessable profit 应评税利润 ^q ;Cx7T_p  
assessable value 应评税值 FigR1/3o'6  
assessed profit 估定利润 EYL]TeS  
assessed value 经评估价值 mjb{~  
assessment 评税；评定；估价；评税单 NbtGlSs8  
assessment number 评税编号；估价编号 AoBoFZLl3  
assessment of additional tax 补加税评税 9
)`amhf>  
assessment of performance 业绩评估；实绩评价 }g`Gh|
C  
Assessor 评税主任 8L%M<JRg~  
asset price bubbles 资产价格泡沫 -hWC_X:9jP  
asset-backed securities 具资产保证的证券 Y\xUT>(J7  
assets accretion 资产增值 x?"#gK`3;  
assets and liabilities 资产与负债 nnNv0?>d(  
assets betterment statement 资产递增表；资产改进表 V!4a*,Pz  
assets lending 实物放款；有抵押贷款
l&Z Sm  
assets of the company passing on the death 死者去世时转移的公司资产 =SAV|  
assets pledged as security for liabilities 用作负债抵押的资产 dpwD8Q< U  
assets portfolio 资产投资组合 !@G)$g=<  
assets price 资产价格 }j4
6L1T  
assets quality 资产质素 .WvlaPK  
assets realization 资产变现 fXO_g  
assets refinancing arrangement 资产再集资安排 .NJ|p=fy  
assets securitization 资产证券化 9Bz0MUbrLl  
assets situated outside Hong Kong 在香港以外地方的资产 <l$P&jSF3  
assets stripping 削减资产；拆卖资产 Vtb1[cnna  
assets value 资产值 n`(~OO  
assignee 承让人 -4w%I
y  
assignment 转让；转让书；转让契 rK1-Mu  
assignment of interest 权益转让 Z!6UW:&~7  
assignment of letters patent and trade mark 专利证书及商标转让 ? -3\  
assignment of property 物业转让；物业转让书 )RN<GW'  
assignment right 转让权 ;QBh;jg4  
assignor 转让人 j!\dn!Xwt  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 +4et7  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 c%z'xM  
associate member 附属会员 %r%So_^
  
associated body corporate 相联法人团体 o}8I_o&]U  
associated company 相联公司；联属公司  PWH^=K
 
associated corporation 相联法团 =E(#YCx  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Z) Wnow  
公认会计师公会〔英国〕 `0bP0^w  
Association of Futures Exchange Brokers 香港期货经纪协会 mN*?%t  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
;I}'}  
association of underwriters 承保人组织 tdep|sD  
assumption of control 接管 A%u_&a}  
assurance 担保；保险；转易；转易书 3J~0O2  
assurance of interest 权益的转易 +dk fcG  
at 19XX price 按一九ＸＸ年价格计算 9sSN<7  
at a discount 按赔价计算；按贴水价格计算；打折扣 =su]w2,Iy  
at a premium 按溢价计算；按升水价格计算 .oqIZ\iik
 
at call 通知付款；按通知 hmpr%(c`  
at constant market price 按固定市价计算 5.vG^T0w  
at constant price 按固定价格计算 `&!k!FZY*  
at cost 按成本计算 T%$jWndI  
at current market price 按当时市价计算；按现时市价计算 !^w E/  
at current price 按当时价格计算；按现时价格计算 x5h~G  
at factor cost 按要素成本计算；按生产要素成本计算 $A2n{  
at money-of-the-day price 按付款当日价格计算 &<3&'*ueW  
at or better 按指定或较佳价位〔买卖指令〕 ve Tx, \6@  
at par 按面值计算；平价 !R'g59g  
at sight 见票即付 UMU2^$\iS  
at the close 按收市盘 .@#A|fgv  
at the opening 按开市盘 6cz/n8Mg  
attestation 见证；见证条款 8w_7O>9  
at-the-money option 平价期权 o(!@7Lqq  
attorney 受权人；受托代表人 "l7NWqfB  
attornment 新拥有人承认书 ;f1qLI  
attributable profit 可归属利润 xb:&(6\F  
attributable share value 可归属股份价值 }^xE|~p  
Auckland Stock Exchange 奥克兰证券交易所 x|i_P|Z  
auction 拍卖 -MBV$:_R  
auctioneer 拍卖商 D`[Khsf  
audit 审计；核数 d$t40+v  
Audit Commission 审计署 DY\J[l<<  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] (UL4+ta  
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〕 t~``md4  
audit review 帐目审查 3Fs5RC~a  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 &c>?~-!W  
audited account 审计帐目；经审计的帐目 /3!
fA=+  
audited annual account 经审计的周年帐目 t
yh@^7  
audited balance sheet 经审计的资产负债表 %eg+F  
auditor 核数师；核数主任；审计师 H,QTYXi "  
auditor's certificate 核数师证明书；审计师证明书 y7/F_{  
auditor's report 核数师报告；审计师报告 zmI]cD@G  
Aussie bond 澳元债券 j8Cho5C  
austerity budget 紧缩预算 15U(={  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ,ho3  
Australia All Ordinaries Index 澳洲所有普通股票指数 K/L;8a  
Australian Dollar [AUD] 澳元 t `kui.  
Australian Options Market 澳大利亚期权市场 g%nl!dgS  
Australian Securities Commission 澳洲证券事务监察委员会 h6~$/`&]b  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 _n;;][
]S  
Australian Stock Exchange 澳大利亚证券交易所 bQ'8SCe  
Austrian Schilling [ATS] 奥地利先令 `=UWqb(K_  
authentication 认证；鉴证 3djC;*,9,  
authority to purchase 委托购买证；委购书 xtfBfA  
authorization 认可；核准；授权；授权书 i,IB!x  
authorization by direction 指示授权 H/+B%2Zj  
authorization by instruction 指令授权 W,XTF  
authorization by warrant 令状授权 Djq!P  
authorization of unit trust 单位信托的认可 3
^?ZG^V  
authorized agent 指定代理人 Wp)*Mbq@  
authorized capital 法定资本 Q GZyL)Q  
authorized clerk 出市员 X5LBEOG  
authorized dealer 认可交易商 n_?tN\M  
authorized financial institution 认可财务机构 3"N)xO-  
authorized fund 认可基金 \xv;sl$f  
authorized fund house 获授权的基金公司；认可基金公司 Fqy\CMC  
authorized institution 认可机构 t.p~\6
Yi  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 5Xn.CBd]  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 lVOu)q@l7g  
authorized insurer 获授权保险人；获认可承保人 x'<K\qp{{  
authorized investment 特准投资项目 zcrY>t#l  
authorized person 获授权人 |`Or'%|PR  
authorized representative 获授权代表 J(DN!  
authorized share capital 法定股本 9KWuN:Sg  
automated quotation system 自动报价系统 ~6YMD  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] -m *Sq  
自动交易系统〔香港期货交易所有限公司〕 Lk\P7w{  
automatic adjustment mechanism 自动调整机制 d.UQW yLG  
automatic adjustment system 自动调整系统 _g%TSumvq<  
Automatic Clearing House 自动票据交换所 B"yFS7Rrj  
automatic exchange rates accumulation system 自动化汇率累集系统 }}v9 `F  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 6AG`&'"  
automatic teller machine [ATM] 自动柜员机 1#IlWEg  
autopay 自动转帐 I/Jb!R ~  
available assets 可用资产 |a1{ve[  
available fiscal reserve 现存财政储备 BTgG4F/)  
available profit 可用利润 jTO), v:w  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 b 5yW_Ozdh  
average 平均；平均数；海损 ;OqB5qd  
average basic salary 平均基本薪金 W-NDBP:  
average consumer expenditure 平均消费开支；一般消费开支 Ym%xx!9  
average cost 平均成本 wE+${B03  
average cost of land production 增辟土地平均成本 .*m>\>Gsgw  
average daily turnover 平均每日成交额 J'$>Gk]  
average daily wage rate 平均每日工资率 @)o^uU T  
average expenditure pattern 平均开支模式 fU=B4V4@  
average growth rate 平均增长率 Mmpfto%i  
average net fixed assets 固定资产平均净值 _XCOSomL`  
average of relatives 相对价格平均数 >
pI;%'  
average price 平均价格 hn#1%p6t  
average propensity to consume 平均消费倾向；一般消费倾向 ;rc`OZyE  
average propensity to save 平均储蓄倾向；一般储蓄倾向 F*"}aP$  
average rate 平均率 MxT-1&XL  
average revenue 平均收入；平均收益 S<'[%ihx  
average stock 平均库存；平均存货 _ODbY;M  
average yearly rent 平均年租 ,eTU/Q>{,&  
avoidance of double taxation 避免双重课税 T5a*z}L5  
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 ]]zPq<b2  
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