一些有用的会计术语(也不知道发的地方对不对)A

A: &$yxAqdab  
A share Ａ股；甲类股份 7w\L<v
Fm  
abatement of tax 减税；减扣免税额 ghGpi U$  
ABN AMRO Bank N.V. 荷兰银行 g~p43sVV  
above-the-line expenditure 线上项目支出；经常预算支出 BD,J4xH;  
above-the-line receipt 线上项目收入；经常预算收入 fj|X`,TiZ;  
ABSA Asia Limited 南非联合亚洲有限公司 tJ$gH;  
absolute change 绝对数值变更 T{:8,CiW  
absolute expenditure 实际开支 U'@#n2p:k  
absolute guideline figure 绝对准则数字 t#d{hEr  
absolute interest 绝对权益 8Wba Hw_  
absolute order of discharge 绝对破产解除令 rHiBW!  
absolute profit margin 绝对利润幅度 F/ o }5H  
absolute value 实值；绝对值 *47HN7  
absolutely vested interest 绝对既得权益 0@yw#.j  
absorbed cost 已吸收成本；已分摊成本 Q@ua G,6  
absorption 吸收；分摊；合并 G,e!!J  
absorption rate 吸收率；摊配率；分摊率 (1e,9!?  
ACB Finance Limited 亚洲商业财务有限公司 ULH<FDot  
acceptable form of reciprocity 合理的互惠条件 @)XR  
acceptable rate 适当利率；适当汇率 9CG&MvF c  
acceptance agreement 承兑协议 O@HL%ha  
acceptance for honour 参加承兑
!mH !W5&  
acceptor 承兑人；接受人；受票人 uN&UYJ'B  
acceptor for honour 参加承兑人 :'2h0 5R  
accident insurance 意外保险 9+#BU$*v  
Accident Insurance Association of Hong Kong 香港意外保险公会 :Z%-&)F  
accident insurance scheme 意外保险计划 =&Z#QD"vl  
accident year basis 意外年度基准 H S
)$|m_  
accommodation 通融；贷款 0oQJ}8t  
accommodation bill 通融票据；空头票据 @d|3c7` A  
accommodation party 汇票代发人 nc3u
sq  
account balance 帐户余额；帐户结余 (<2!^v0.M  
account book 帐簿 y!8m7a  
account collected in advance 预收款项 i
^@hn>s$  
account current book 往来帐簿 |@5G\N-  
account of after-acquired property 事后取得的财产报告 J\Db8O-/x4  
account of defaulter 拖欠帐目 ^P|Zze zwU  
account payable 应付帐款 &G!~@\tMg  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #(}'G*  
account receivable 应收帐款 Dy&{PeE!  
account receivable report 应收帐款报表 5[LDG/{Tys  
account statement 结单；帐单；会计财务报表 068DC_  
account title 帐户名称；会计科目 :.=#U  
accountant's report 会计师报告 XTJA"y  
Accountant's Report Rules 会计师报告规则 8.HJoos  
accounting and auditing procedure 会计与审计程序；会计与核数程序 J@A^k1B  
Accounting Arrangements 《会计安排》 Qe =8x7oIP  
accounting basis 会计基础 |G)P I`BH  
accounting by Official Receiver 破产管理署署长呈交的帐目 ;b}cn!U]  
Accounting Circular 《会计通告》 (3WK2IM^  
accounting class 会计类别 !i_~<6Wa7  
accounting date 记帐日期；会计结算日期 {b|V;/  
accounting for money 款项核算 Q[c:A@oW  
Accounting Officer 会计主任 B[~Q0lPih  
accounting period 会计报告期；会计期 s.^+y7$  
accounting policy 会计政策；会计方针 Th X6e  
accounting practice 会计惯例 .oM;D~(=9  
accounting principle 会计准则 5,|of{8  
accounting record 会计记录 lWDSF]ZYV  
accounting report 会计报告 }Te+Rv7{E  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 'w0?-  
Accounting Society of China 中国会计学会 ASB3|uy_  
accounting statement 会计报表 eus@;l*  
accounting system 会计制度；会计系统 K5 EJ#1ov  
accounting transaction 会计事项；帐务交易 t>P[Yld"  
accounting treatment 会计处理 G<P/COI#M5  
accounting year 会计年度 [0D.+("EW  
accretion 增值；添加 q'9;  
accrual 应计项目；应累算数目 [e>2HIS,  
accrual basis 应计制；权责发生制 Ap~6Vu  
accrual basis accounting 应计制会计；权责发生制会计 9*P-k.Bl  
accrue 应累算；应计 WDI3*  
accrued benefit 应累算利益 BoXPX2:  
accrued charges 应计费用 P{HR='2  
accrued cumulative preference share dividend 应累算的累积优先股股息 _hgGF9  
accrued expenses 应累算费用 ydMhb367|  
accrued interest payable 应付利息；应计未付利息 f\FqZ?w  
accrued interest receivable 应收利息；应计未收利息 \*M;W|8aB  
accrued right 累算权益 O>>/2V9  
accruing profit 应累算的利润 !D!"ftOm  
accumulated fiscal reserve 累积财政储备 mA#;6?6  
accumulated profit 累积利润；滚存溢利 -Un"z6*  
accumulated reserve 累积储备 uqVarRi$  
accumulation of surplus income 累积收益盈余 CDY3+!  
acquired assets 既得资产 3L-$+j~u  
acquisition 收购；购置；取得 'Z|Czd8E  
acquisition cost 购置成本 ^U);MH8  
acquisition expenses 购置费用 U] P{~
 
acquisition of 100% interest 收购全部股权 <kJ`qbOU  
acquisition of control 取得控制权 |9Y~
k,rF  
acquisition of fixed assets 购置固定资产 y7,t"XV  
acquisition of shell “买壳” Kpkpr`:)]  
acquisition price 收购价 9VMk?   
act of God 天灾 &;RBG$t  
acting partner 执事合伙人 @YVla!5O@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (G~ME>  
active partner 积极参与的合伙人 H6Ytp^~>  
active trading 交投活跃 _0y]U];ce  
actual circulation 实际流通 OKAmw>{  
actual cost 实际成本 WHqw=!G  
actual expenditure 实际开支；实际支出 ps^["3e  
actual income 实际入息；实际收入；实际收益 *uSlp_;kB  
actual market 现货市场 C)~%(< D  
actual price 现货价；实际价格 OnyAM{$g  
actual profit 实际利润 T+PERz(  
actual quotation 实盘；实际价位；实际报价 `4e| I.`^r  
actual year basis 按实际年度计算 Y5y7ONcn  
actuals 实货 ;X:Bh8tEV  
actuarial investigation 精算调查 qeC^e}h  
actuarial principle 精算原则 oN)I3wO$  
actuarial report 精算师报告 EN__C$  
Actuarial Society of Hong Kong 香港精算学会 G5lBCm   
actuarial valuation 精算师估值 ,."wxP2u  
actuary 精算师 !^EA}N.u  
ad referendum agreement 暂定协议；有待覆核的协定 N'PK4:  
ad valorem duty 从价税；按值征税 ~Lq`a@]A  
ad valorem duty system 从价税制 %.w
x]:o  
ad valorem fee 从价费 )LNKJe+  
ad valorem tariff 从价关税 MShcZtN  
additional allowance 额外免税额 !=HxL-`j  
additional amount for unexpired risk 未过期风险的额外款额 |[p]])
o  
additional assessable profit 补加应评税利润 A8k$.E  
additional assessment 补加评税 k@pEs# a  
additional commitment 额外承担 t*fH&8(  
additional commitment vote 额外承担拨款 XjmAM/H4  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Nrq/Pkmy  
additional dependent parent allowance 供养父母额外免税额 A"0Yn(awWu  
additional provision 额外拨款 UGvUU<N|N  
additional stamp duty 附加印花税 ,Xg^rV~]  
additional tax 补加税罚款；补加税款 (,|eE)+  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 -0I&dG-  
adjudged bankrupt 被裁定破产 b!`6s  
adjudicated bankrupt 裁定破产人 YDZB$?&a  
adjudication fee 裁定费；评定印花税额手续费；评估契据费
ftQ;$@  
adjudication of bankruptcy 裁定破产；宣告破产 HG)$W  
adjudication of insolvency 裁定无力偿还债务 'Hgk$Im+  
adjusted actual 经调整的实数；调整后的实数 /`t}5U>S_  
adjusted current assets 经调整的流动资产；调整后的流动资产 S_^;#=_c  
adjusted figure 经调整的数字；调整后的数额 =iB$4d2  
adjusted liabilities 经调整的负债；调整后的负债 ;Zc0
imYL  
adjusted loss 经调整的亏损；调整后的亏损 EztuVe  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 k2.\1}\  
adjusted profit 经调整的利润；调整后的利润 C>F5=&  
adjusted surplus 经调整的盈余额；调整后的盈余额 1(Z+n,Hh  
adjusted value 经调整的价值；调整后的价值 1/syzHjbY  
adjustment 调整；修订；理算〔保险〕 w
a!z:}]  
adjustment centre 调剂中心 i2-]Xl  
adjustment lag 调整过程的时间差距；调整时差 =4L%A=]`  
adjustment mechanism 调整机制 `-Tb=o}.  
adjustment of loss 亏损调整 />uE)R$  
adjustment process 调整过程；调整程序 /7ShE-.5#  
adjustment range 调整幅度 F&Rr&m  
administered exchange rate 受管制汇率 uL:NWgN  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 e;LC\*dG  
administration expenses 行政费用 gQ|?~hYYv  
administration fee 手续费；行政费 ?kRx;S+  
administration in bankruptcy 破产管理 tOZ-]>U  
administration order 遗产管理令 P)~olrf  
administrator 管理人；遗产管理人 LoSrXK~0~J  
administrator of the estate 遗产管理人 LMN`<R(q]  
admission of debt 债项承认书 YRv}w3yQ  
admission of proof 接纳债权证明 muDOY
~.  
advance 放贷款项；垫付款项；预支款项；预付款项 o)Px d  
advance account 暂支帐目；预付款帐户 R?dMM  
advance compensation 预付补偿金 fJ=(oF=  
advance from shareholder 股东垫款 R%\<al$O  
advance pending reimbursement 预支以待日后付还 ^f0-w`D  
advanced economy 先进经济体系 iG"1~/U
 
advancement 预付；预付财产 E_P,>f  
advances warrant 垫款令 Pj*]%V
 
advancing 贷出 |h&okR+
_,  
adverse balance 逆差 32pPeYxB!-  
adverse exchange 逆汇 ?;Da%VS3  
advertisement addressed to shareholders 在报章刊登的致股东通告 @RCZ![XYWg  
advice for collection 托收通知书 1\AcceJ|(w  
advice of drawing 提款通知书；汇票通知书 l*Fp}d.  
advice of payment 付款通知 rT[b ^l}  
Advisory Committee [Securities and Futures Commission] fP- =wd  
谘询委员会〔证券及期货事务监察委员会〕 .Q{VY]B^  
Advisory Committee on Diversification 经济多元化谘询委员会 uLfk>&hc  
affidavit 誓章；遗产申报誓章 F3 g$b,RMH  
affidavit of no receipt 述明无收款的誓章 i?V:+0#q\]  
affiliate 联号；联营公司；附属公司 |O'gT8  
affiliated company 附属公司；联号；联营公司 |o^mg9  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 j'Gezx^.<e  
affordability 负担能力 1_8@yO  
African Development Bank [AfDB] 非洲开发银行 {$7vd  
after-acquired property 事后取得的财产 8|u8J0^  
after-hours dealing 市后交易 jN(c`Gb  
after-tax profit 税后盈利；税后利润；税后溢利 Tt_QAIl  
agency agreement 代理协议 'b6qEU#  
agency expenses 代理机构的开支 I9nm$,i]7  
agency fee 代理费 \K lY8\c[  
Agency Law 《代理法》 +
x?8\  
agent 代理人；承销人 };'~@%U]/  
agent of company 公司代理人 .
R#<Q  
agent's fee 代理人费；经纪费 '#yIcV$  
aggregate 总计；总数；总体数字 2+K-I  
aggregate amount 总款额；总额 Cd_H<8__  
aggregate assets and liabilities 总体资产与负债 ty@D3l  
aggregate at constant price 按固定价格计算的总体数字 {@'#|]4y.  
aggregate demand 总需求 R <&U]%FD  
aggregate gross position 总持仓量 g3!<A*<  
aggregate limit 总限额 ]6MXG%  
aggregate of salaries tax 合计薪俸税 @udc
/J$  
aggregate performance 总体表现；总体业绩 =(bTS n  
aggregate supply 总体供应 \_)mWK,h  
aggregate surplus 总盈余 \ >#y*W<  
aggregate total 整体总额 Z4{N
|h?  
aggregate value 总值；合计价值 T:!H^  
aggregated basis 合计基准 sdKm@p|/|  
aggregated net chargeable income 合计应课税入息实额 [vnxp/v/<  
aggregation 合并计算；合计；总和 |-%dN}O  
aggregation of incomes of husband and wife 夫妇入息合并计算 jS
|jPk|I.  
aggregation of property 财产的总和 ,o0[^-b<  
agio 差价；贴水 s-F3(mc(  
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》 :#UA!|nV  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment M?DXCsZ,)s  
《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》 $_|jI ^  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment n8q%>.i7  
《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》 Z5*O\kJv  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment  [L  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 =A_{U(>  
agreement for a settlement 授产协议 7p{2&YhB  
agreement for assignment 转让协议 KPZqPtb;  
agreement for sale 售卖协议；买卖协议 ,8DjQz0ZPo  
agreement for sale and purchase 买卖协议 "ER=c3 t  
agreement for the payment of interest 支付利息协议 J6nH|s8  
agreement for the repayment of money 还款协议 ~!e(e2  
agreement of reinsurance 再保险协议 X1Kze  
Agricultural Bank of China 中国农业银行 d1NKVMeWr  
air passenger departure tax 飞机乘客离境税 $SzuUI  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 vJQ_
mz  
airport tax 机场税 >/.Ae8I)  
alcohol duty 酒精税 bV*q~@xh  
alienation 让与；让渡；转让 B"t4{1/  
alimony 生活费；赡养费 z:0
8;}t  
All Ordinaries Index [AOI] 所有普通股指数 1
NAtg*`  
all risks 全险；综合险 `R-VJR 2"  
All Sales Record for Stock Market 《股票市场成交报告》 c=Zurqj  
Allied Capital Resources Limited 新联财务有限公司 m'2EiYX$}\  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 )-i(%;,*e  
allocation letter 拨款信件 FX~
pjM  
allocation of fund 分配款项；预留款项 R?:(~ X\  
allocation of profit 利润分配；溢利分配 99[v/L>F  
allocation warrant 拨款令 jtwe9  
allotment 分配；配股 4EhWK;ra  
allotment notice 股份配售通知；配股通知 I=k`VId:  
allotment of shares 股份分配 |jK
Fk.M  
allowable 可获宽免；免税的 2p*L~! iM  
allowable business loss 可扣除的营业亏损 NH,4>mV$!  
allowable expenses 可扣税的支出 !!])~+4pP  
allowance 免税额；津贴；备抵；准备金 G%%5lw!y'  
allowance for debts 债项的免税额  >6'brb  
allowance for depreciation by wear and tear 耗损折旧免税额 )2F%^<gZ#  
allowance for funeral expenses 殡殓费的免税额 hM8FN  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 HZ89x|Hk_  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?u{D-by%&  
allowance to debtor 给债务人的津贴 f%%'M.is  
alteration of capital 资本更改 D)eRk0iC  
alternate trustee 候补受托人 6h&i<->  
amalgamation 合并 ~tB9kLFG  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %kk~qvW  
ambit of charges 征税范围；收费范围 TEbE-h0)]  
amended valuation 经修订的估值 hNF,sA  
American Commodities Exchange 美国商品交易所 jZ?^ |1  
American Express Bank Limited 美国运通银行 Z}>+!Z  
American Stock Exchange 美国证券交易所 $o*p#LU  
amortization 摊销 |YrvY1d!  
amount due from banks 存放银行同业的款项 wR9gx-bE 4  
amount due from banks abroad 存放海外银行同业的款项 K` <`l  
amount due from holding companies 控股公司欠款 -B:O0;f  
amount due from local banks 存放本港银行同业的款项 p8z"Jn2P  
amount due to banks 银行同业的存款 ho6,&Bp8  
amount due to banks abroad 海外银行同业的存款 "I3&a1*  
amount due to holding companies 控股公司存款 _D1)_?`a@-  
amount due to local banks 本港银行同业的存款 .j`8E^7<  
amount due to outport banks 外埠银行同业的存款 ~0L:c&V  
amount for note issue 发行纸币的款额 02po;  
amount of bond 担保契据的款额 @SAJ*hfb0  
amount of consideration 代价款额 JL?|NV-  
amount of contribution 供款数额 ]iaQD _'\  
amount of indebtedness 负债款额 (9+N_dLx~P  
amount of principal of the loan 贷款本金额 r6e!";w:U  
amount of rates chargeable 应征差饷数额 Bh6lK}9
  
amount of share capital 股本额 v3]~*\!5  
amount of sums assured 承保款额 buxyZV@1  
amount of variation 变动幅度 3\
5I4#S  
amount of vote 拨款数额 }ct*<zj[~u  
amount payable 应付款额 XKbTjR  
amount receivable 应收款额 5:l"*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dg;E,'e_ p  
analysis 分析 P~@I`r567  
ancillary risk 附属风险 X+//$J  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^ANz=`N5,  
annual accounting date 年结日期 mz^[C7(q'(  
annual allowance 每年免税额；年积金；年度津贴；年津 .Mzrj{^Y  
annual balance 年度余额 vpu
 
annual disposable income 每年可动用收入 NqN9  
annual estimates 周年预算  83:qIfF  
annual fee 年费 \3cg\Q+~  
annual general meeting 周年大会 OLDEB.@  
annual growth rate 年增率；每年增长率 UG,n
q  
annual long-term supplement 长期个案每年补助金 1i$OcN?x%  
annual pensionable emolument 可供计算退休金的年薪 TK#-;p_  
annual report 年报 Oz.Zxw  
Annual Report on the Consumer Price Index 《消费物价指数年报》 jHc/ EZB  
annual return 周年报表；周年申报表；每年报税表格 oX[I4i%G  
Annual Return Rules 《周年报表规则》 (9!kKMQW'  
annual review of consumer prices 每年消费物价回顾 SSr2K  
annual roll-forward basis 逐年延展方式 15!b]':  
annual salary 年薪 `wNJ*`  
annual statement 年度报表；年度决算表 l78:.  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 A Zv| |8p  
annuitant 年金受益人 "C9.pdP\8  
annuity 年金 [,mcvO;  
annuity contract 年金合约 Ht%O9v  
annuity on human life 人寿年金 \MtdT[*  
antecedent debt 先前的债项 E=~Ahkg  
ante-dated cheque 倒填日期支票 ZmJHLn[B  
anticipated expenditure 预期开支 |1Ko5z  
anticipated net profit 预期纯利 q^b_'We_9  
anticipated revenue 预期收入 z0 _/JwJn  
anti-inflation measure 反通货膨胀措施 b]\V~ZaXG  
anti-inflationary stance 反通货膨胀立场 ~Nl`Zmn(A|  
apparent deficit 表面赤字 aB4L$M8x  
apparent financial solvency 表面偿债能力 K?mly$  
apparent partner 表面合伙人
QK`2^  
application for personal assessment 个人入息课税申请书 "4i_}  
application of fund 资金应用 H3qL&xL  
application to release as liquidator and to destruct the books of accounts and documents :,=Z)
e  
申请免除清盘人职务及毁灭帐簿与文件 &/lmg!6  
appointed actuary 委任精算师 7:&a,nU  
appointed auditor 委任核数师；委任审计师 8R.`*  
appointed trustee 委任的受托人 D{s4Bo-  
appointer 委任人 NKw}VW'|  
apportioned pro rata 按比例分摊 OGU#%5"<  
apportionment 分配；分摊 lV2MRxI  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |b)N;t  
apportionment formula 分摊方程式 R)qK{wq(1E  
apportionment of estate duty 遗产税的分摊 &E8fd/s=k  
appraisal 估价；评估 Hxd^oE  
appreciable growth 可观增长 %b`B.A  
appreciable impact 显着影响 0qD.OF)8  
appreciable increase 可观增长 aV?r%'~Z  
appreciation 增值；升值 zGE{Z A  
appreciation against other currencies 相对其他货币升值 ?C9>bKo*2H  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 iMOf];O)  
appreciation tax 增值税 TZk.h8  
appropriation 拨款；拨用；拨付 lpeo^Y}N  
appropriation account 拨款帐目 Qmn'G4#@E  
Appropriation Bill 拨款法案 E{6X-C[)v  
appropriation-in-aid system 补助拨款办法 =u]FKY  
approved assets 核准资产 eFCXjM  
approved basket stock 认可一篮子证券 t8FgQ)tk  
approved budget 核准预算 MFLw^10(T  
approved charitable donation 认可慈善捐款 ~b{j`T  
approved charitable institution 认可慈善机构 u+uu?.bM  
approved currency 核准货币；认可货币 auQfW
O[ u  
approved estimates 核准预算 @?"t&h  
approved estimates of expenditure 核准开支预算 Y{ 2xokJ N  
approved overseas insurer 核准海外保险人 )ur&Mnmm  
approved overseas trust company 核准海外信托公司 X+XbIbUuL  
approved pooled investment fund 核准汇集投资基金 nzO
RG  
approved provident fund scheme 认可公积金计划 &b&o];a  
approved provision 核准拨款 y2Z1B2E%f  
approved redeemable share 核准可赎回股份 vR"<:r47?  
approved regional stock 认可地区性证券 hTbot^/  
approved retirement scheme 认可退休金计划 q CB9z  
approved subordinated loan 核准附属贷款 mPo].z  
arbitrage 套戥；套汇；套利 _a=f.I  
arbitrageur 套戥者；套汇者 gedk  
arbitrary amount 临时款项 %epK-q9[  
arrangement 措施；安排；协定 9CTvG zkw  
arrears 欠款 $U/_8^6B0  
arrears of pay 欠付薪酬  !#8=tO  
arrears of revenue 逾期未收税款；逾期未收的帐项 4Vi&Y')f  
articles of association 组织章程；组织细则；组织章程细则 A'X, zw^}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 n;Etn!4M  
ascertainment of profit 确定利润 Dbo.N`  
"Asia Clear" “亚洲结算系统” *d/]-JN,K  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Yhd|1,m9f  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 8RR6f98FF  
Asian Development Fund [ADF] 亚洲发展基金 ;]^JUmxU[d  
Asian dollar bond 亚洲美元债券 ^@..\X9  
Asian dollar market 亚洲美元市场 +,
$"%C  
Asian dollar rate 亚洲美元利率 lb('=]3 }H  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 i<Be)Y-'  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 T"m(V/L$W  
asked price 沽盘；喊价；索价；卖方报价 F I\V6\B/  
assessable income 应评税入息 VG`A* Vj  
assessable loss 应评税亏损 >zDnJb&"&  
assessable profit 应评税利润 o<-+y\J8K  
assessable value 应评税值 D`^9 u K  
assessed profit 估定利润 ?
V&[U  
assessed value 经评估价值 d\ Z#XzI8  
assessment 评税；评定；估价；评税单 &Wup 7  
assessment number 评税编号；估价编号 ZVek`C
c2  
assessment of additional tax 补加税评税 (_lc< Bj  
assessment of performance 业绩评估；实绩评价 'u2Qq"d+
 
Assessor 评税主任 Sm%MoFf  
asset price bubbles 资产价格泡沫 2tqO%8`_  
asset-backed securities 具资产保证的证券 4x:Odt5  
assets accretion 资产增值 BOp&s>hI  
assets and liabilities 资产与负债 LvNk:99:<  
assets betterment statement 资产递增表；资产改进表 VgNt  
assets lending 实物放款；有抵押贷款 [2,u:0"  
assets of the company passing on the death 死者去世时转移的公司资产 jP";ll|c  
assets pledged as security for liabilities 用作负债抵押的资产 XDJQO /qN  
assets portfolio 资产投资组合 qlg~W/  
assets price 资产价格 {9Op{bZ  
assets quality 资产质素 :I}_  
assets realization 资产变现 %R{clbbbn  
assets refinancing arrangement 资产再集资安排 -h8!O+7 .  
assets securitization 资产证券化 }?Y+GT"E  
assets situated outside Hong Kong 在香港以外地方的资产 VmB/X))  
assets stripping 削减资产；拆卖资产 lA<IcW  
assets value 资产值 W$B
x?}x($  
assignee 承让人 P( W8XC  
assignment 转让；转让书；转让契 o;JBe"1  
assignment of interest 权益转让 I -obfyije  
assignment of letters patent and trade mark 专利证书及商标转让 <ZNa`  
assignment of property 物业转让；物业转让书 m H'jr$ ?  
assignment right 转让权 STmCj  
assignor 转让人 +:[dviyPt  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ca_8S8lv  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 .0q %A1H  
associate member 附属会员 [J+K4o8L<A  
associated body corporate 相联法人团体 "t"=9:_t  
associated company 相联公司；联属公司 L$x/T3@  
associated corporation 相联法团 2'J.$ h3  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] gGU3e(!Uc  
公认会计师公会〔英国〕 kc8T@5+I0  
Association of Futures Exchange Brokers 香港期货经纪协会 WDiF:@^K  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 vwzTrWA=  
association of underwriters 承保人组织 !`='K +  
assumption of control 接管 +-#| M|a  
assurance 担保；保险；转易；转易书 }h>e=<  
assurance of interest 权益的转易 w|PZSOJ  
at 19XX price 按一九ＸＸ年价格计算 xZmKKKd0*  
at a discount 按赔价计算；按贴水价格计算；打折扣 ]IJ.}  
at a premium 按溢价计算；按升水价格计算 b,G+=&6u  
at call 通知付款；按通知 Bd"7F{H  
at constant market price 按固定市价计算 FO}4~_
W{  
at constant price 按固定价格计算 D@Fa~O$75  
at cost 按成本计算 b\?#O}  
at current market price 按当时市价计算；按现时市价计算 3<msiCP  
at current price 按当时价格计算；按现时价格计算 {R,rc!yF  
at factor cost 按要素成本计算；按生产要素成本计算 %2oLND}?z  
at money-of-the-day price 按付款当日价格计算 h{ce+~X  
at or better 按指定或较佳价位〔买卖指令〕 H$ xSl1>E  
at par 按面值计算；平价 {\ziy4<II  
at sight 见票即付 4!6g[[|&J  
at the close 按收市盘 wR/i+,K  
at the opening 按开市盘 )11/B
B\v  
attestation 见证；见证条款 BoIe<{X(9  
at-the-money option 平价期权 7XWgY%G  
attorney 受权人；受托代表人 qTyU1RU$9^  
attornment 新拥有人承认书 ^m8\fCA*  
attributable profit 可归属利润 ;wprHXjq  
attributable share value 可归属股份价值 fC%;|V'Nd  
Auckland Stock Exchange 奥克兰证券交易所 3g|O2>*?  
auction 拍卖 >e-XZ2>Sj  
auctioneer 拍卖商 L*h X_8J  
audit 审计；核数 1xq1te)  
Audit Commission 审计署 Yjk A^e  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 60AX2-sdJ,  
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〕 ~rY<y%K  
audit review 帐目审查 wQnr*kyza  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 K{>O.5  
audited account 审计帐目；经审计的帐目 ^"+cJ)  
audited annual account 经审计的周年帐目 AD?^.
<  
audited balance sheet 经审计的资产负债表 dGh<R|U3  
auditor 核数师；核数主任；审计师 5'V'~Q%  
auditor's certificate 核数师证明书；审计师证明书 r?/>t1Z  
auditor's report 核数师报告；审计师报告 HNjkRl)QR  
Aussie bond 澳元债券 2 >xV&  
austerity budget 紧缩预算 Gh|1%g"gm  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 +S%@/q  
Australia All Ordinaries Index 澳洲所有普通股票指数 <)n
  
Australian Dollar [AUD] 澳元 #^#)OQq]  
Australian Options Market 澳大利亚期权市场 Z@C D1+G  
Australian Securities Commission 澳洲证券事务监察委员会 s9`T%pg  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 NK#Dq&W+&  
Australian Stock Exchange 澳大利亚证券交易所 [
EGE|  
Austrian Schilling [ATS] 奥地利先令 $X*$,CCIB  
authentication 认证；鉴证 //Tr=!TQu  
authority to purchase 委托购买证；委购书 $9QVl  
authorization 认可；核准；授权；授权书 }>frK#S  
authorization by direction 指示授权 " 31C8  
authorization by instruction 指令授权 9CBB,  
authorization by warrant 令状授权 V(!b!i@  
authorization of unit trust 单位信托的认可 _9 Gy`  
authorized agent 指定代理人 R#\8jvv
 
authorized capital 法定资本 n{'
[[2U  
authorized clerk 出市员 oHi&Z$#!n  
authorized dealer 认可交易商 `(o1&  
authorized financial institution 认可财务机构 dnIBAe  
authorized fund 认可基金 g\*gHHa  
authorized fund house 获授权的基金公司；认可基金公司 P<4jY?.  
authorized institution 认可机构 R?&S]?H  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 6/#= dv  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 [Q 2t,tQx  
authorized insurer 获授权保险人；获认可承保人 Vj?.'(  
authorized investment 特准投资项目 Qn*c<:  
authorized person 获授权人 T.`%1S  
authorized representative 获授权代表 U5Ho? `<  
authorized share capital 法定股本 !^"hYp`  
automated quotation system 自动报价系统 O&w$  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] $yFur[97C  
自动交易系统〔香港期货交易所有限公司〕 MzG(+B  
automatic adjustment mechanism 自动调整机制 :Dr& {3>  
automatic adjustment system 自动调整系统 HZK0Ldf  
Automatic Clearing House 自动票据交换所 ]-PF?8  
automatic exchange rates accumulation system 自动化汇率累集系统 h0^V!.-5  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 caj)  
automatic teller machine [ATM] 自动柜员机 nW drVT$  
autopay 自动转帐 \GvVs  
available assets 可用资产 BgpJ;D+N4  
available fiscal reserve 现存财政储备 giu~"#0/F  
available profit 可用利润 U.^)|IHW  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Bnxzy n  
average 平均；平均数；海损 ReK@~#hLY  
average basic salary 平均基本薪金 )7i?8XiSZF  
average consumer expenditure 平均消费开支；一般消费开支 l5h9Eq  
average cost 平均成本 s)M2Z3>+  
average cost of land production 增辟土地平均成本 R<U?)8g,h~  
average daily turnover 平均每日成交额 2bxT%xH:g  
average daily wage rate 平均每日工资率 xwRnrWd^6  
average expenditure pattern 平均开支模式 M"9 zK[cz  
average growth rate 平均增长率 G8;S`-D1a,  
average net fixed assets 固定资产平均净值 rf`Br\g8  
average of relatives 相对价格平均数 nL:vRJr-$  
average price 平均价格 4 ^+hw;  
average propensity to consume 平均消费倾向；一般消费倾向 ASYUKh,h  
average propensity to save 平均储蓄倾向；一般储蓄倾向 vSnb>z1  
average rate 平均率 %cm5Z^B1"  
average revenue 平均收入；平均收益 a<Ns C1  
average stock 平均库存；平均存货 FQ-(#[  
average yearly rent 平均年租 ]nQ$:%HP  
avoidance of double taxation 避免双重课税 c~tSt.^WX  
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 R/Y/#X^b  
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