一些有用的会计术语(也不知道发的地方对不对)A

A: ~vpF|4Zn5  
A share Ａ股；甲类股份 h]~FYY  
abatement of tax 减税；减扣免税额 l,Y5VGiH#  
ABN AMRO Bank N.V. 荷兰银行 mX.mX70|J  
above-the-line expenditure 线上项目支出；经常预算支出 4P)#\$d:  
above-the-line receipt 线上项目收入；经常预算收入 *re?V9  
ABSA Asia Limited 南非联合亚洲有限公司 bWb/>hI8 Q  
absolute change 绝对数值变更 j+-`P5  
absolute expenditure 实际开支 Y~I>mc]  
absolute guideline figure 绝对准则数字 \hI?XnL#  
absolute interest 绝对权益 'xai5X  
absolute order of discharge 绝对破产解除令 ,0AS&xs$  
absolute profit margin 绝对利润幅度 [S]q'c)  
absolute value 实值；绝对值 44~ReN}`  
absolutely vested interest 绝对既得权益 EI?8/c  
absorbed cost 已吸收成本；已分摊成本 vvY?8/  
absorption 吸收；分摊；合并 5CcX'*P  
absorption rate 吸收率；摊配率；分摊率 _hl| 3 eW5  
ACB Finance Limited 亚洲商业财务有限公司  r90tXx  
acceptable form of reciprocity 合理的互惠条件 `EMG
rw_  
acceptable rate 适当利率；适当汇率 \fC;b"j  
acceptance agreement 承兑协议 bG"FN/vg  
acceptance for honour 参加承兑 r|ZB3L|7  
acceptor 承兑人；接受人；受票人 $$0< &  
acceptor for honour 参加承兑人 DC> R  
accident insurance 意外保险 RJ0,7E<B  
Accident Insurance Association of Hong Kong 香港意外保险公会 Yz[Rl ^  
accident insurance scheme 意外保险计划 _8K8Ai-~.>  
accident year basis 意外年度基准 JBw2#ry  
accommodation 通融；贷款 uA =%EEZ  
accommodation bill 通融票据；空头票据 Bx}"X?%S  
accommodation party 汇票代发人 l}-k>fug  
account balance 帐户余额；帐户结余 ziO(`"v  
account book 帐簿 fX,O9d$  
account collected in advance 预收款项 2P'Vp7f6 Y  
account current book 往来帐簿 dn])6Xl;i  
account of after-acquired property 事后取得的财产报告 mMZrBz7r  
account of defaulter 拖欠帐目 p(I^Y{sGI  
account payable 应付帐款 *]<=04v]R  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 S=V  
account receivable 应收帐款 (O09HY:  
account receivable report 应收帐款报表 ^9hc`.5N&?  
account statement 结单；帐单；会计财务报表 ("}Hs[  
account title 帐户名称；会计科目 0^J%&1aIc  
accountant's report 会计师报告 `g(#~0R  
Accountant's Report Rules 会计师报告规则 4mp)v*z  
accounting and auditing procedure 会计与审计程序；会计与核数程序 #WG;p(?:  
Accounting Arrangements 《会计安排》 # Dgkl  
accounting basis 会计基础 rttKj{7E  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,*l
ns.|n  
Accounting Circular 《会计通告》 F:<+}{Av  
accounting class 会计类别 :$yOic}y  
accounting date 记帐日期；会计结算日期 ZT/
f  
accounting for money 款项核算 .
@mZG<vg  
Accounting Officer 会计主任 RDQ]_wsyKG  
accounting period 会计报告期；会计期 9dszn^]T  
accounting policy 会计政策；会计方针 6OC4?#96%'  
accounting practice 会计惯例 .*YOyK3H  
accounting principle 会计准则 oui0:V
y<  
accounting record 会计记录 "tk1W>liIN  
accounting report 会计报告 ';v2ld 9  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 gV':Xe  
Accounting Society of China 中国会计学会 k8}'@w  
accounting statement 会计报表 E)I&? <g  
accounting system 会计制度；会计系统 PeEaF@#k  
accounting transaction 会计事项；帐务交易 t*BCpC}  
accounting treatment 会计处理 5$Kv%U  
accounting year 会计年度 GP^^ K  
accretion 增值；添加 4TU\SP8sM  
accrual 应计项目；应累算数目 MB>4Y]rtU  
accrual basis 应计制；权责发生制 y\iECdPU  
accrual basis accounting 应计制会计；权责发生制会计 r_'];  
accrue 应累算；应计 )Rk(gd  
accrued benefit 应累算利益 ~k 6V?z}  
accrued charges 应计费用 Ug gg!zA  
accrued cumulative preference share dividend 应累算的累积优先股股息 id`9,IJx  
accrued expenses 应累算费用 v)K|{x  
accrued interest payable 应付利息；应计未付利息 n~w[ajC/  
accrued interest receivable 应收利息；应计未收利息 D2MIV&pahP  
accrued right 累算权益 9ucoQ@  
accruing profit 应累算的利润 $V<fJpA  
accumulated fiscal reserve 累积财政储备 $'*{&/
@  
accumulated profit 累积利润；滚存溢利 _Eq,udCso  
accumulated reserve 累积储备 5
|bfrc  
accumulation of surplus income 累积收益盈余 ~U8#yo  
acquired assets 既得资产 9K&YHg:1  
acquisition 收购；购置；取得 )r*F.m{&:  
acquisition cost 购置成本 |N^8zo :  
acquisition expenses 购置费用 ;uZq_^?:9&  
acquisition of 100% interest 收购全部股权 4 l+z  
acquisition of control 取得控制权 V%M@zd?u.  
acquisition of fixed assets 购置固定资产 Iz#jR2:yn  
acquisition of shell “买壳” +]H!q W:  
acquisition price 收购价 0H'G./8
  
act of God 天灾 !14v Ovj4{  
acting partner 执事合伙人 cZ.p  
active market 买卖活跃的市场；交投畅旺的市场；旺市 @v/Ae_q!  
active partner 积极参与的合伙人 0Y~5|OXJ  
active trading 交投活跃 1Sns$t%b  
actual circulation 实际流通 q8e]{sT'!  
actual cost 实际成本 .k!2{A  
actual expenditure 实际开支；实际支出 G [yI[7=d  
actual income 实际入息；实际收入；实际收益 sC :.}6  
actual market 现货市场 Y{4nBu  
actual price 现货价；实际价格 r0'a-Mk;  
actual profit 实际利润 8k Sb92  
actual quotation 实盘；实际价位；实际报价 ldaT: er9  
actual year basis 按实际年度计算 raP9rEs  
actuals 实货 #N97  
actuarial investigation 精算调查 v)zxQuH]^  
actuarial principle 精算原则 ="g9>  
actuarial report 精算师报告 N_0B[!B]  
Actuarial Society of Hong Kong 香港精算学会 g</Mk^CE  
actuarial valuation 精算师估值 ronZa0  
actuary 精算师 WZbRR.TxO  
ad referendum agreement 暂定协议；有待覆核的协定 V-dub{K  
ad valorem duty 从价税；按值征税 qs (L2'7/  
ad valorem duty system 从价税制 0SZ:C(]  
ad valorem fee 从价费 /5f=a  
ad valorem tariff 从价关税 ZzT"u1,&  
additional allowance 额外免税额 (.$e@k=  
additional amount for unexpired risk 未过期风险的额外款额 _tnoq;X[  
additional assessable profit 补加应评税利润 p<RIvSqM  
additional assessment 补加评税 .  
additional commitment 额外承担 c8o2* C$  
additional commitment vote 额外承担拨款 Ee$F]NA  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 wr6(C:  
additional dependent parent allowance 供养父母额外免税额 k,/2]{#53d  
additional provision 额外拨款 J>0RN/38o  
additional stamp duty 附加印花税 1=jwJv.^/  
additional tax 补加税罚款；补加税款 ~#P` 7G  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 55Ye7P-d  
adjudged bankrupt 被裁定破产 V:8{MO(C\  
adjudicated bankrupt 裁定破产人 2cv=7!K4Uv  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~/Kqkhq+c  
adjudication of bankruptcy 裁定破产；宣告破产 6?l|MU"Q.  
adjudication of insolvency 裁定无力偿还债务 7}Jn`^!  
adjusted actual 经调整的实数；调整后的实数 MBFn s/  
adjusted current assets 经调整的流动资产；调整后的流动资产 ,Mu"r!MK  
adjusted figure 经调整的数字；调整后的数额 v*@R U  
adjusted liabilities 经调整的负债；调整后的负债 DV~g  
adjusted loss 经调整的亏损；调整后的亏损 idZ]d6  
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 %wmbFj}  
adjusted profit 经调整的利润；调整后的利润 o5w =  
adjusted surplus 经调整的盈余额；调整后的盈余额 \r\wqz7  
adjusted value 经调整的价值；调整后的价值 d((,R@N'  
adjustment 调整；修订；理算〔保险〕 %Q5 |RLD  
adjustment centre 调剂中心 n_t.l<
V  
adjustment lag 调整过程的时间差距；调整时差 SKSI\]Cc  
adjustment mechanism 调整机制 4AN(4"$N  
adjustment of loss 亏损调整 k=.pcDX  
adjustment process 调整过程；调整程序 6p~8(-nG  
adjustment range 调整幅度 
.!g  
administered exchange rate 受管制汇率 TI637yqCU  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 V_H0z  
administration expenses 行政费用 frbeCBP&)  
administration fee 手续费；行政费 k{+Gv}Y  
administration in bankruptcy 破产管理 m^1'aO_;q  
administration order 遗产管理令 9Qc=D
"'  
administrator 管理人；遗产管理人 ~qb-uT\(99  
administrator of the estate 遗产管理人 x/?w1  
admission of debt 债项承认书 q>dERN&  
admission of proof 接纳债权证明 I- WR6s=  
advance 放贷款项；垫付款项；预支款项；预付款项 x1 1ug  
advance account 暂支帐目；预付款帐户 !MD uj  
advance compensation 预付补偿金 
l|  QQ  
advance from shareholder 股东垫款 PA${<wyBR_  
advance pending reimbursement 预支以待日后付还 +C`zI~8  
advanced economy 先进经济体系 R"{oj]d;$F  
advancement 预付；预付财产 ,) 3Eog\-  
advances warrant 垫款令 0d #jiG  
advancing 贷出 EceD\}  
adverse balance 逆差 A@ 4Oq  
adverse exchange 逆汇 Qr*7bE(a  
advertisement addressed to shareholders 在报章刊登的致股东通告 +bc
Jm  
advice for collection 托收通知书 ^$J.l+<hy  
advice of drawing 提款通知书；汇票通知书 Ku]<$uo  
advice of payment 付款通知 95BRZ!ts  
Advisory Committee [Securities and Futures Commission] xayd_RB9  
谘询委员会〔证券及期货事务监察委员会〕 :@sjOY  
Advisory Committee on Diversification 经济多元化谘询委员会 TM`6:5ONv  
affidavit 誓章；遗产申报誓章 w?A6S-z  
affidavit of no receipt 述明无收款的誓章 p!p:LSk"/b  
affiliate 联号；联营公司；附属公司 ,Zs*07!$f  
affiliated company 附属公司；联号；联营公司 4k=LVu]Kcr  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 43o!Vr/S  
affordability 负担能力 6vebGf  
African Development Bank [AfDB] 非洲开发银行 xw~&OF&  
after-acquired property 事后取得的财产 e4Jx%v?_P  
after-hours dealing 市后交易 FDIOST !  
after-tax profit 税后盈利；税后利润；税后溢利 Gbc2\A\  
agency agreement 代理协议 0D^c4[Y'l  
agency expenses 代理机构的开支 2g_2$)2  
agency fee 代理费 `EzC'e  
Agency Law 《代理法》 {~~'

 
agent 代理人；承销人 oa8xuFu(n  
agent of company 公司代理人 `:;fc  
agent's fee 代理人费；经纪费 ]s^
Pw>/`  
aggregate 总计；总数；总体数字 t,R4q*  
aggregate amount 总款额；总额 iKe68kx  
aggregate assets and liabilities 总体资产与负债 CJ
[^Fi?CH  
aggregate at constant price 按固定价格计算的总体数字 >`Zw0S  
aggregate demand 总需求 kZHIzU  
aggregate gross position 总持仓量 $}Ky6sBnvO  
aggregate limit 总限额 vS+E
`[  
aggregate of salaries tax 合计薪俸税 tJZ3
P@ L  
aggregate performance 总体表现；总体业绩 $|!@$Aj  
aggregate supply 总体供应 C;oT0(  
aggregate surplus 总盈余 'n4 iW  
aggregate total 整体总额 GF^?#Jh  
aggregate value 总值；合计价值 >`D$Jz,  
aggregated basis 合计基准 5TVA1  
aggregated net chargeable income 合计应课税入息实额 jmh$6 N% F  
aggregation 合并计算；合计；总和 z)]Br
1  
aggregation of incomes of husband and wife 夫妇入息合并计算 Id40yER  
aggregation of property 财产的总和 {,zn#hU.R  
agio 差价；贴水 PitDk 1T  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 SOo}}a0  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment YV/JZc f  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 RI-)Qx&!f  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ?UV!^w@L:0  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Rkz[x  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment szU_,.\  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ZH8Oidj`  
agreement for a settlement 授产协议 x"n)y1y  
agreement for assignment 转让协议 &{H LYxh  
agreement for sale 售卖协议；买卖协议 <&p0:S
7  
agreement for sale and purchase 买卖协议 _q1E4z  
agreement for the payment of interest 支付利息协议 "o>gX'm*  
agreement for the repayment of money 还款协议 56^#x  
agreement of reinsurance 再保险协议 !Di*y$`}b  
Agricultural Bank of China 中国农业银行 s!F` 0=J^  
air passenger departure tax 飞机乘客离境税 2]f?c%)I  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 EiWsVic[  
airport tax 机场税 .]H1uoci|  
alcohol duty 酒精税 2vx1M6a)L  
alienation 让与；让渡；转让 ! )PV-[2  
alimony 生活费；赡养费 AWn$od`#s  
All Ordinaries Index [AOI] 所有普通股指数 4]%v%64U  
all risks 全险；综合险 },(Ln
%M  
All Sales Record for Stock Market 《股票市场成交报告》 
~xV|<;  
Allied Capital Resources Limited 新联财务有限公司 Ym/y2B(  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 (SG
U]@)g  
allocation letter 拨款信件 rk .tLk  
allocation of fund 分配款项；预留款项 Z^SF $+UN  
allocation of profit 利润分配；溢利分配 !_#2$J*s^D  
allocation warrant 拨款令 ;$$.L bb8  
allotment 分配；配股 9a lMC  
allotment notice 股份配售通知；配股通知 ;ZowC#j  
allotment of shares 股份分配 f<v:
Tg.[  
allowable 可获宽免；免税的 KJ;N
cUq  
allowable business loss 可扣除的营业亏损 !Au9C   
allowable expenses 可扣税的支出 \rY<DxtOq  
allowance 免税额；津贴；备抵；准备金 K"U[OZC`  
allowance for debts 债项的免税额 @Zov&01  
allowance for depreciation by wear and tear 耗损折旧免税额 -iJ @K  
allowance for funeral expenses 殡殓费的免税额 ,CA3Q.y>|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]\Q9j7}37+  
allowance for repairs and outgoings 修葺及支出方面的免税额 %+e% RZ3  
allowance to debtor 给债务人的津贴 Or*e$uMIY  
alteration of capital 资本更改 P{_Xg,Z  
alternate trustee 候补受托人 |>L|7>J{<d  
amalgamation 合并 QvjOOc@k~n  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 y(uE  
ambit of charges 征税范围；收费范围 ej&ZE n  
amended valuation 经修订的估值 La#otuw+?  
American Commodities Exchange 美国商品交易所 STY\c5  
American Express Bank Limited 美国运通银行 :r,o-D  
American Stock Exchange 美国证券交易所 `' "125T  
amortization 摊销 l&LrcM  
amount due from banks 存放银行同业的款项 UpIt"+d2&  
amount due from banks abroad 存放海外银行同业的款项 yCLDJ%8  
amount due from holding companies 控股公司欠款 |#_`aT"  
amount due from local banks 存放本港银行同业的款项 Eggdj+  
amount due to banks 银行同业的存款 l!^+Xeg~  
amount due to banks abroad 海外银行同业的存款 /!L#cUog  
amount due to holding companies 控股公司存款 !Al?B9KJ  
amount due to local banks 本港银行同业的存款 22gk1'~dO  
amount due to outport banks 外埠银行同业的存款 .S=^)  
amount for note issue 发行纸币的款额 qe"t0w|U?  
amount of bond 担保契据的款额 7G<v<&  
amount of consideration 代价款额 uy^vQ/  
amount of contribution 供款数额 "ZU CYYre  
amount of indebtedness 负债款额 _yJAn\  
amount of principal of the loan 贷款本金额 R#0Z  
amount of rates chargeable 应征差饷数额 ?YTngIa  
amount of share capital 股本额 H^N 5yOj/  
amount of sums assured 承保款额 DEcsFC/SK  
amount of variation 变动幅度 vsL)E:0  
amount of vote 拨款数额 E |BE(F;K  
amount payable 应付款额 NHjZ`=Js  
amount receivable 应收款额 C/L+gU&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7xr@$-U  
analysis 分析 w;Jby  
ancillary risk 附属风险 ;)nV  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~xSAR;8  
annual accounting date 年结日期 ollk {N  
annual allowance 每年免税额；年积金；年度津贴；年津 sq~9 l|F  
annual balance 年度余额 A:-r2;xB  
annual disposable income 每年可动用收入 quEP"  
annual estimates 周年预算 G^Q8B^Lg  
annual fee 年费 C
_~hX G  
annual general meeting 周年大会 V<%eWT)x7C  
annual growth rate 年增率；每年增长率 xOAA1#  
annual long-term supplement 长期个案每年补助金 ~$\9T.tre2  
annual pensionable emolument 可供计算退休金的年薪 |q:p^;x  
annual report 年报 eVy>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $x'p+&n\  
annual return 周年报表；周年申报表；每年报税表格 [hl8LP+~  
Annual Return Rules 《周年报表规则》 sKK*{+,kh;  
annual review of consumer prices 每年消费物价回顾 2GRdfX  
annual roll-forward basis 逐年延展方式 qB0F9[U  
annual salary 年薪 B<p -.tv  
annual statement 年度报表；年度决算表 WzwH;!  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 2a3RRP  
annuitant 年金受益人 WFTXSHcG  
annuity 年金 yaD_c;  
annuity contract 年金合约 X/l{E4Ex  
annuity on human life 人寿年金 3r]:k)J  
antecedent debt 先前的债项 ~Os1ir.  
ante-dated cheque 倒填日期支票 SL O~  
anticipated expenditure 预期开支 I}S~,4  
anticipated net profit 预期纯利 9AgTrP  
anticipated revenue 预期收入 X>W2aDuEZ  
anti-inflation measure 反通货膨胀措施 ?Dr K2;q  
anti-inflationary stance 反通货膨胀立场 --}5%6  
apparent deficit 表面赤字 " A}S92  
apparent financial solvency 表面偿债能力 X5hamkM*m  
apparent partner 表面合伙人 SZhW)0  
application for personal assessment 个人入息课税申请书 Z&VH7gi  
application of fund 资金应用 x]=s/+Y  
application to release as liquidator and to destruct the books of accounts and documents 7ZsBYP8%  
申请免除清盘人职务及毁灭帐簿与文件 k,mgiGrQ  
appointed actuary 委任精算师 c\\'x\J7  
appointed auditor 委任核数师；委任审计师 BS_ 3|  
appointed trustee 委任的受托人 AJ0 ;wx  
appointer 委任人 |pA  
apportioned pro rata 按比例分摊 g$N/pg2>cT  
apportionment 分配；分摊 [10y13  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6|Qg=4_FHt  
apportionment formula 分摊方程式 sG6ts,={  
apportionment of estate duty 遗产税的分摊 t(RJc  
appraisal 估价；评估 \69h>h  
appreciable growth 可观增长 {Hu@|Q\~&  
appreciable impact 显着影响 <V~B8C!)  
appreciable increase 可观增长 oY K(=j  
appreciation 增值；升值 ~Gz b^  
appreciation against other currencies 相对其他货币升值 8NJxtT~0c~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &I|\AG"X}  
appreciation tax 增值税 'wg>=|Q5  
appropriation 拨款；拨用；拨付 z{N~AaY  
appropriation account 拨款帐目 -szSA  
Appropriation Bill 拨款法案 ,L.*95,  
appropriation-in-aid system 补助拨款办法 @> ]O6P2  
approved assets 核准资产 ;;zQVD )X  
approved basket stock 认可一篮子证券 5S EyAhB  
approved budget 核准预算 l 7XeZ} S  
approved charitable donation 认可慈善捐款 $:i%\7=  
approved charitable institution 认可慈善机构 wIbxnn  
approved currency 核准货币；认可货币 \@}G'7{  
approved estimates 核准预算
1_of;=9V  
approved estimates of expenditure 核准开支预算 ;tZ;C(;
<  
approved overseas insurer 核准海外保险人 UCz\SZ{za  
approved overseas trust company 核准海外信托公司 }^@Q9<P^E  
approved pooled investment fund 核准汇集投资基金 iaAj|:  
approved provident fund scheme 认可公积金计划 IOjp'6Yr  
approved provision 核准拨款 iiw\  
approved redeemable share 核准可赎回股份 y$Rr,]L  
approved regional stock 认可地区性证券 VPh
0{(O^=  
approved retirement scheme 认可退休金计划 ;Eer  
approved subordinated loan 核准附属贷款 V8Fp1?E9S  
arbitrage 套戥；套汇；套利 {#_CzI.0f  
arbitrageur 套戥者；套汇者 E0s|eA&  
arbitrary amount 临时款项 U $2"ZyFii  
arrangement 措施；安排；协定 DT Cwf  
arrears 欠款 \{8?HjJEM  
arrears of pay 欠付薪酬 %wD
E+&M  
arrears of revenue 逾期未收税款；逾期未收的帐项 >STAPrBp+  
articles of association 组织章程；组织细则；组织章程细则 L2,.af6+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 nhu;e}[>  
ascertainment of profit 确定利润 ,dR<O.{0  
"Asia Clear" “亚洲结算系统” wigs1  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 jGSY$nt9  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 d5z=fH9  
Asian Development Fund [ADF] 亚洲发展基金 j TyR+#Wn  
Asian dollar bond 亚洲美元债券 v><c@a=[  
Asian dollar market 亚洲美元市场 [B,w\PLub  
Asian dollar rate 亚洲美元利率 nqFJNK]a  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 J\@W+/#dF  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "P
D^]m  
asked price 沽盘；喊价；索价；卖方报价 )/y7Fh  
assessable income 应评税入息
L* 0$x  
assessable loss 应评税亏损 I,lX;~xb  
assessable profit 应评税利润 \`:nmFO(9  
assessable value 应评税值 JqmxS*_P  
assessed profit 估定利润 a$
AR  
assessed value 经评估价值 CQANex4&\  
assessment 评税；评定；估价；评税单
VRs|";  
assessment number 评税编号；估价编号 /=(PMoZu  
assessment of additional tax 补加税评税 K7-z.WTUR  
assessment of performance 业绩评估；实绩评价 Ym8 V)  
Assessor 评税主任 #>ob1b|  
asset price bubbles 资产价格泡沫 cSD$I^$oq  
asset-backed securities 具资产保证的证券 tgVMgu  
assets accretion 资产增值 dHsI<:T#  
assets and liabilities 资产与负债 1VR|z  
assets betterment statement 资产递增表；资产改进表 Vm*E^ v  
assets lending 实物放款；有抵押贷款 _yRD*2 !;  
assets of the company passing on the death 死者去世时转移的公司资产 x>bGxDtu*  
assets pledged as security for liabilities 用作负债抵押的资产 c<a)Yqf"]  
assets portfolio 资产投资组合 "OO)m](w  
assets price 资产价格 Z_h-5VU-  
assets quality 资产质素 xjy(f~'  
assets realization 资产变现 KSAE!+  
assets refinancing arrangement 资产再集资安排 rQD^O4j R  
assets securitization 资产证券化 :Dj0W8V  
assets situated outside Hong Kong 在香港以外地方的资产 !kS/Ei  
assets stripping 削减资产；拆卖资产 -hY@r 7y  
assets value 资产值 zMXQfR  
assignee 承让人 %xv*#.<Vj  
assignment 转让；转让书；转让契 &"?S0S>r!  
assignment of interest 权益转让 (2ZkfN  
assignment of letters patent and trade mark 专利证书及商标转让 ='t}d>l  
assignment of property 物业转让；物业转让书 ]S
mN}Iq1  
assignment right 转让权 agk
GUK/  
assignor 转让人 .|e8v _2J  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 v{X<6^g  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 o1?S*  
associate member 附属会员 )~0TGy|  
associated body corporate 相联法人团体 ri%j*Kn  
associated company 相联公司；联属公司 EeR}34  
associated corporation 相联法团 t$e'[;w  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] GO)5R,  
公认会计师公会〔英国〕 f~10 iD  
Association of Futures Exchange Brokers 香港期货经纪协会 Yi j^hs@eV  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 v1rTl5H  
association of underwriters 承保人组织 zd6F}2*6  
assumption of control 接管 @'9m()%-]g  
assurance 担保；保险；转易；转易书 1,(WS F  
assurance of interest 权益的转易 `&9iC 4P  
at 19XX price 按一九ＸＸ年价格计算 FeZ
*c~q  
at a discount 按赔价计算；按贴水价格计算；打折扣 A5T&i]  
at a premium 按溢价计算；按升水价格计算 L54]l^ls>  
at call 通知付款；按通知 DNr*|A2<  
at constant market price 按固定市价计算 wF9L<<&B  
at constant price 按固定价格计算 .I?~R:(Ig  
at cost 按成本计算 6>]w1 H  
at current market price 按当时市价计算；按现时市价计算 /i~x.i3  
at current price 按当时价格计算；按现时价格计算 4.p:$/GTS  
at factor cost 按要素成本计算；按生产要素成本计算 /9=r.Vxh  
at money-of-the-day price 按付款当日价格计算 O7CW#F  
at or better 按指定或较佳价位〔买卖指令〕 #aQQd8  
at par 按面值计算；平价 I^nDO\m <  
at sight 见票即付 S=gby  
at the close 按收市盘 G c\^Kg^#  
at the opening 按开市盘 ]q~bi<E9W  
attestation 见证；见证条款 2M*i'K;;)P  
at-the-money option 平价期权 !S%0#d2  
attorney 受权人；受托代表人 r1TdjnP,2^  
attornment 新拥有人承认书 _, E/HAX  
attributable profit 可归属利润 K9-9 c"cz  
attributable share value 可归属股份价值 ?;y-skh  
Auckland Stock Exchange 奥克兰证券交易所 nEUUD3a  
auction 拍卖 ap8q`a{j^  
auctioneer 拍卖商 16>D?;2o(  
audit 审计；核数 wBvVY3VQ^  
Audit Commission 审计署 5rmU9L  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 19U&4Jk  
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〕 
\_  
audit review 帐目审查 C5~n^I|  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 `yP`
5a/  
audited account 审计帐目；经审计的帐目 g60k R7;\  
audited annual account 经审计的周年帐目 l2kGFgc  
audited balance sheet 经审计的资产负债表 DJ DQH\&  
auditor 核数师；核数主任；审计师 sPG500=)  
auditor's certificate 核数师证明书；审计师证明书 qvLh7]sbK:  
auditor's report 核数师报告；审计师报告 yVgC1-8i*  
Aussie bond 澳元债券 T9I$6HAi  
austerity budget 紧缩预算 *`rfD*  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 uIbAlE  
Australia All Ordinaries Index 澳洲所有普通股票指数 ZSs@9ej  
Australian Dollar [AUD] 澳元 $C sE[+k1  
Australian Options Market 澳大利亚期权市场 $4^SWT.  
Australian Securities Commission 澳洲证券事务监察委员会 %ioVNbrR7  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Lg~C:BNF  
Australian Stock Exchange 澳大利亚证券交易所 C[}UQod0  
Austrian Schilling [ATS] 奥地利先令 j!w{  
authentication 认证；鉴证 Gx8
!AmeX  
authority to purchase 委托购买证；委购书 S2e3
d  
authorization 认可；核准；授权；授权书 YVwpqOE.=  
authorization by direction 指示授权 Xl<iR]lda  
authorization by instruction 指令授权 |iI dm  
authorization by warrant 令状授权 3C<G8*4);/  
authorization of unit trust 单位信托的认可 
<zL_6Y2  
authorized agent 指定代理人 3LT~-SvL
 
authorized capital 法定资本 w|6/i/X  
authorized clerk 出市员 J8!2Tt  
authorized dealer 认可交易商 ?
].MnwYo  
authorized financial institution 认可财务机构 uDP:kM  
authorized fund 认可基金 :SS \2  
authorized fund house 获授权的基金公司；认可基金公司 OxYAM,F  
authorized institution 认可机构 M2-`p  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 SAdE9L =d  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 eb}P/  
authorized insurer 获授权保险人；获认可承保人 *!ng)3#  
authorized investment 特准投资项目 Ps>:|j+  
authorized person 获授权人 9OV@z6
  
authorized representative 获授权代表 YR*gOTD  
authorized share capital 法定股本 (jA5`4>u  
automated quotation system 自动报价系统 L2,2Sn*4i  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 4"k&9+>  
自动交易系统〔香港期货交易所有限公司〕 ~f(5l.  
automatic adjustment mechanism 自动调整机制 2 4+  
automatic adjustment system 自动调整系统 ^8;MY5Wbs  
Automatic Clearing House 自动票据交换所 #|ts1lD#ah  
automatic exchange rates accumulation system 自动化汇率累集系统 ",.f
 
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 D>[Sib/@  
automatic teller machine [ATM] 自动柜员机 "qNFDr(WM  
autopay 自动转帐 RARA_tii  
available assets 可用资产 fj;ZGbg-O  
available fiscal reserve 现存财政储备 )\#*~73  
available profit 可用利润 h@Ea5x  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 V:GypY)  
average 平均；平均数；海损 .@E5dw5  
average basic salary 平均基本薪金 DPjs?M<  
average consumer expenditure 平均消费开支；一般消费开支 fJ[ ^_,O  
average cost 平均成本 m~5 unB9  
average cost of land production 增辟土地平均成本 Cd_@<  
average daily turnover 平均每日成交额 Ai1"UYk\\Y  
average daily wage rate 平均每日工资率 J<;io!  
average expenditure pattern 平均开支模式 &J
&'J~N  
average growth rate 平均增长率 o6px1C:  
average net fixed assets 固定资产平均净值 hqvhnqQk  
average of relatives 相对价格平均数 V!+iq*Z|=  
average price 平均价格 3"7Q[9Oj  
average propensity to consume 平均消费倾向；一般消费倾向 v*?8:>:}  
average propensity to save 平均储蓄倾向；一般储蓄倾向 JFVx&  
average rate 平均率 6[3Xe_  
average revenue 平均收入；平均收益 | J3'#7  
average stock 平均库存；平均存货 7h}gIm7e"  
average yearly rent 平均年租 >)u;X  
avoidance of double taxation 避免双重课税 D{6y^@/  
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 Wp>t\S~N  
|+q_kx@?l  
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