一些有用的会计术语(也不知道发的地方对不对)A

A: }#%3y&7M7  
A share Ａ股；甲类股份 F[am2[/<A  
abatement of tax 减税；减扣免税额 &w15GO;4  
ABN AMRO Bank N.V. 荷兰银行 I)7STzlMj.  
above-the-line expenditure 线上项目支出；经常预算支出 b>g&Pf#N!  
above-the-line receipt 线上项目收入；经常预算收入 xE>H:YPm  
ABSA Asia Limited 南非联合亚洲有限公司 6L5j  
absolute change 绝对数值变更 Q8-;w{%  
absolute expenditure 实际开支 N,kPR  
absolute guideline figure 绝对准则数字 i/U
Dda"E  
absolute interest 绝对权益 J:W|2U="  
absolute order of discharge 绝对破产解除令 E%Tpby}^'  
absolute profit margin 绝对利润幅度 4-j3&
(  
absolute value 实值；绝对值 })#VO-J  
absolutely vested interest 绝对既得权益 T($d3Nn1  
absorbed cost 已吸收成本；已分摊成本 4mHR+SZy  
absorption 吸收；分摊；合并 V9KI?}q:W  
absorption rate 吸收率；摊配率；分摊率 5PF?Eq  
ACB Finance Limited 亚洲商业财务有限公司 K|^PHe  
acceptable form of reciprocity 合理的互惠条件 80J87\)  
acceptable rate 适当利率；适当汇率 _A]8l52pt  
acceptance agreement 承兑协议 }-`N^  
acceptance for honour 参加承兑 1,Ams  
acceptor 承兑人；接受人；受票人 v=m!$~  
acceptor for honour 参加承兑人 s"OP[YEke/  
accident insurance 意外保险 9mA6nmp  
Accident Insurance Association of Hong Kong 香港意外保险公会 HrOq>CSR  
accident insurance scheme 意外保险计划 ky4;7R
K  
accident year basis 意外年度基准 `G/%U~  
accommodation 通融；贷款 q|7i6jq\*R  
accommodation bill 通融票据；空头票据 zEM c)  
accommodation party 汇票代发人 {L6@d1u  
account balance 帐户余额；帐户结余 b0VEMu81k  
account book 帐簿 <'T:9  
account collected in advance 预收款项 D;?
cf+6$  
account current book 往来帐簿 0FN;^hP5|  
account of after-acquired property 事后取得的财产报告 |:7 ^  
account of defaulter 拖欠帐目 {"v~1W)  
account payable 应付帐款 FZFYwU\~.L  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 +"mS<  
account receivable 应收帐款 l<3X:)  
account receivable report 应收帐款报表 )NF5,eD  
account statement 结单；帐单；会计财务报表 b@v_db]|t.  
account title 帐户名称；会计科目 8U8%XIEJ  
accountant's report 会计师报告 E5;6ks)  
Accountant's Report Rules 会计师报告规则 mYUR(*[  
accounting and auditing procedure 会计与审计程序；会计与核数程序 1s-dqHz"s  
Accounting Arrangements 《会计安排》 ~Un+Zs%24  
accounting basis 会计基础 pVm]<jO  
accounting by Official Receiver 破产管理署署长呈交的帐目 q\DN8IJ  
Accounting Circular 《会计通告》 YL?2gBT  
accounting class 会计类别 5& 2([  
accounting date 记帐日期；会计结算日期 z:Y Z]   
accounting for money 款项核算 ,r5'nDV=d  
Accounting Officer 会计主任 ,|}}Ml
 
accounting period 会计报告期；会计期
QT8GP?F  
accounting policy 会计政策；会计方针 C4[)yJ  
accounting practice 会计惯例 Y
amu"#  
accounting principle 会计准则 X&LaAqlSG  
accounting record 会计记录 <6.aSOS  
accounting report 会计报告 cePe0\\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6 4
,('+  
Accounting Society of China 中国会计学会 ;OMR5KAz  
accounting statement 会计报表 @GVONluyU`  
accounting system 会计制度；会计系统 6y+_x'  
accounting transaction 会计事项；帐务交易 hr@kU x  
accounting treatment 会计处理 :QoW*Gs1  
accounting year 会计年度 0#G@F5; <  
accretion 增值；添加 \k4em{K  
accrual 应计项目；应累算数目 .#q]{j@Ot  
accrual basis 应计制；权责发生制 ohJo1}{  
accrual basis accounting 应计制会计；权责发生制会计 !eu\ShI  
accrue 应累算；应计 !{1;wC(b  
accrued benefit 应累算利益 Sj'Iz #  
accrued charges 应计费用 d6+$[4w  
accrued cumulative preference share dividend 应累算的累积优先股股息 @D[tljc^  
accrued expenses 应累算费用 v:F_!Q  
accrued interest payable 应付利息；应计未付利息 *SK`&V  
accrued interest receivable 应收利息；应计未收利息 $,.XPK5Qu  
accrued right 累算权益 eG_@WLxwD  
accruing profit 应累算的利润 =?3b3PZn  
accumulated fiscal reserve 累积财政储备 IRknD3LX  
accumulated profit 累积利润；滚存溢利 wPE\?en  
accumulated reserve 累积储备 \; voBU  
accumulation of surplus income 累积收益盈余 eae`#>XP  
acquired assets 既得资产 $xU)t&Df
 
acquisition 收购；购置；取得 \<aR^Sj.  
acquisition cost 购置成本 <rihi:4K  
acquisition expenses 购置费用 {Mpx33  
acquisition of 100% interest 收购全部股权 RW`j^q,c3  
acquisition of control 取得控制权 FoQy@GnM5  
acquisition of fixed assets 购置固定资产 d=nv61]  
acquisition of shell “买壳” 9oU1IT9   
acquisition price 收购价 ,+4*\yI3l  
act of God 天灾 x%'5rnm|  
acting partner 执事合伙人 Q2>o+G  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Nov)'2g7G  
active partner 积极参与的合伙人 Cut7  
active trading 交投活跃 5O%?J-Hp  
actual circulation 实际流通 #b eLo J  
actual cost 实际成本 29HyeLB@  
actual expenditure 实际开支；实际支出 F~$ay@g  
actual income 实际入息；实际收入；实际收益 [.Rdq]w6  
actual market 现货市场 gy`WBg(7x  
actual price 现货价；实际价格 |yinVfZ0C  
actual profit 实际利润 j.ZXLe~  
actual quotation 实盘；实际价位；实际报价 / q| o  
actual year basis 按实际年度计算 *B)
J(^M!q  
actuals 实货 $'x#rW>v  
actuarial investigation 精算调查 Fhrj$  
actuarial principle 精算原则 &J\<"3  
actuarial report 精算师报告 FeT| Fh:L  
Actuarial Society of Hong Kong 香港精算学会 M<nH  
actuarial valuation 精算师估值 50CjH"3PZ`  
actuary 精算师 6b1AIs8  
ad referendum agreement 暂定协议；有待覆核的协定 RsW
4 '5  
ad valorem duty 从价税；按值征税 vlqL  
ad valorem duty system 从价税制 7'!DK;=TD6  
ad valorem fee 从价费 Z8ds`KZM  
ad valorem tariff 从价关税 x~JOg57up  
additional allowance 额外免税额 F.{$HJ  
additional amount for unexpired risk 未过期风险的额外款额 +>ld  
additional assessable profit 补加应评税利润 {%oxzdPc  
additional assessment 补加评税 DJZ$M  
additional commitment 额外承担 7O-fc1OTv  
additional commitment vote 额外承担拨款 m%cwhH_B  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 FL{$9o\@  
additional dependent parent allowance 供养父母额外免税额 }60/5HNr  
additional provision 额外拨款 $jOp:R&I^3  
additional stamp duty 附加印花税 "s.hO0Z  
additional tax 补加税罚款；补加税款 [Y4Wm?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 E*x ct-m#  
adjudged bankrupt 被裁定破产 J(:y-U  
adjudicated bankrupt 裁定破产人 90 >
V he  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ]1 jhy2j  
adjudication of bankruptcy 裁定破产；宣告破产 \4KV9wm  
adjudication of insolvency 裁定无力偿还债务 aH_0EBR
c  
adjusted actual 经调整的实数；调整后的实数 CB0p2WS_  
adjusted current assets 经调整的流动资产；调整后的流动资产
8shx7"  
adjusted figure 经调整的数字；调整后的数额 B|"-Ed  
adjusted liabilities 经调整的负债；调整后的负债 {kghZur  
adjusted loss 经调整的亏损；调整后的亏损 h])oo:u'/Q  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 {TZV^gT4  
adjusted profit 经调整的利润；调整后的利润 DB+oCE<.#  
adjusted surplus 经调整的盈余额；调整后的盈余额 6HZVBZhM  
adjusted value 经调整的价值；调整后的价值 nT%ko7~-  
adjustment 调整；修订；理算〔保险〕 >qVSepK3  
adjustment centre 调剂中心 Qb5@e#  
adjustment lag 调整过程的时间差距；调整时差 "vX\Q rL  
adjustment mechanism 调整机制 ^X-6j[".  
adjustment of loss 亏损调整 OtbPrF5  
adjustment process 调整过程；调整程序 Ig<# {V  
adjustment range 调整幅度 CK#i 6!~r  
administered exchange rate 受管制汇率 iwy;9x  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 B- D&1gO  
administration expenses 行政费用 ,h9?o  
administration fee 手续费；行政费 _C)\X(;  
administration in bankruptcy 破产管理 ZfXgVTJ`  
administration order 遗产管理令 `n
RF"T_  
administrator 管理人；遗产管理人 8O_yZ ~Z4  
administrator of the estate 遗产管理人 Us.k,  
admission of debt 债项承认书 [$c"}=g
[+  
admission of proof 接纳债权证明 M0T z('~s  
advance 放贷款项；垫付款项；预支款项；预付款项 h'+F'1=  
advance account 暂支帐目；预付款帐户 6rWb2b  
advance compensation 预付补偿金 PQ{5*}$N  
advance from shareholder 股东垫款 n1x"B>3  
advance pending reimbursement 预支以待日后付还 q+} \(|  
advanced economy 先进经济体系 =!G{+&j  
advancement 预付；预付财产 B3<sSe8L0  
advances warrant 垫款令 ~e&O?X  
advancing 贷出 A&A{Thz  
adverse balance 逆差 /P
xny3
 
adverse exchange 逆汇 pqTaN=R8  
advertisement addressed to shareholders 在报章刊登的致股东通告 I_
AFHrj  
advice for collection 托收通知书 (*_lLM@Cd  
advice of drawing 提款通知书；汇票通知书 z8XWp[K  
advice of payment 付款通知 {.?pl]Zl6  
Advisory Committee [Securities and Futures Commission] yp[,WZt  
谘询委员会〔证券及期货事务监察委员会〕 .%!^L#g  
Advisory Committee on Diversification 经济多元化谘询委员会 "}Ikx tee  
affidavit 誓章；遗产申报誓章 %OsxXO?  
affidavit of no receipt 述明无收款的誓章 6a<zZO`Z6+  
affiliate 联号；联营公司；附属公司 os7xwI;T  
affiliated company 附属公司；联号；联营公司 cTq;<9Iew  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 3~{0X-  
affordability 负担能力 DJ9x?SL@KD  
African Development Bank [AfDB] 非洲开发银行 1IlOU|
4  
after-acquired property 事后取得的财产 PuhvJHT  
after-hours dealing 市后交易 Z6-ZAS(>m  
after-tax profit 税后盈利；税后利润；税后溢利 I9dX\w}  
agency agreement 代理协议
=ym<y
I<  
agency expenses 代理机构的开支 vOLa.%X]h  
agency fee 代理费 5,4m_fBoW  
Agency Law 《代理法》 ?\kuP ?\  
agent 代理人；承销人 U^eos;:s8  
agent of company 公司代理人 +* j8[sz  
agent's fee 代理人费；经纪费 ,"F
0#5  
aggregate 总计；总数；总体数字 i5=~tS  
aggregate amount 总款额；总额 @t;726  
aggregate assets and liabilities 总体资产与负债 M~n./
wyC  
aggregate at constant price 按固定价格计算的总体数字 1rS8+!9C  
aggregate demand 总需求 [k0/ZfFwV  
aggregate gross position 总持仓量 vvu $8n  
aggregate limit 总限额 M ziOpraj  
aggregate of salaries tax 合计薪俸税 Wffz&pR8  
aggregate performance 总体表现；总体业绩 &E1m{gB(  
aggregate supply 总体供应 Qm=iCZ|E^!  
aggregate surplus 总盈余
xI.0m  
aggregate total 整体总额 ~4|Trz2T  
aggregate value 总值；合计价值 MMUlA$*t  
aggregated basis 合计基准 l|{[vZpT  
aggregated net chargeable income 合计应课税入息实额 B[q"oI`  
aggregation 合并计算；合计；总和 @qYT/V*/  
aggregation of incomes of husband and wife 夫妇入息合并计算 a6Joa&`dv  
aggregation of property 财产的总和 +,]VXH<y  
agio 差价；贴水 0m=57c$O  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 0qIg:+l+  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 7A) E4f'  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 X# /c7w-  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment rLE+t(x(0  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ##}7cFX  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 7xQ:[P!G+  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 hu1ZckIw?  
agreement for a settlement 授产协议 rL&Mq}7QK  
agreement for assignment 转让协议 1/~=61msc  
agreement for sale 售卖协议；买卖协议 L
`e19I$  
agreement for sale and purchase 买卖协议 ^ g|VZN  
agreement for the payment of interest 支付利息协议 ~@)s)K  
agreement for the repayment of money 还款协议 /[D_9  
agreement of reinsurance 再保险协议 ? |#dGk g  
Agricultural Bank of China 中国农业银行 *G7cF  
air passenger departure tax 飞机乘客离境税 YRCs&tgs  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 mU~&oU  
airport tax 机场税 nI&p.i6  
alcohol duty 酒精税 ,tcUJ}l  
alienation 让与；让渡；转让 s2GF*{  
alimony 生活费；赡养费 (KwC,0p  
All Ordinaries Index [AOI] 所有普通股指数 a
L`wz !  
all risks 全险；综合险 "<{|ni}  
All Sales Record for Stock Market 《股票市场成交报告》 ,p OGT71  
Allied Capital Resources Limited 新联财务有限公司 3Pllxq<n  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 "wuO[c&%/  
allocation letter 拨款信件 jd,i=P%  
allocation of fund 分配款项；预留款项 ~%C F3?e6  
allocation of profit 利润分配；溢利分配 [0hahR  
allocation warrant 拨款令 A)
V*faD  
allotment 分配；配股 01n132k  
allotment notice 股份配售通知；配股通知 Aq*?Q/pV  
allotment of shares 股份分配 :enR8MS  
allowable 可获宽免；免税的 <9piKtb|L  
allowable business loss 可扣除的营业亏损 uo J0wG.  
allowable expenses 可扣税的支出 f$6N  
allowance 免税额；津贴；备抵；准备金 h6OQeZ.  
allowance for debts 债项的免税额 zA8@'`Id  
allowance for depreciation by wear and tear 耗损折旧免税额 wpN3-D  
allowance for funeral expenses 殡殓费的免税额 fISK3t/=C  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 vV*J;%MO  
allowance for repairs and outgoings 修葺及支出方面的免税额 fU?#^Lg  
allowance to debtor 给债务人的津贴 lgS7;  
alteration of capital 资本更改 \/?J)k3H.  
alternate trustee 候补受托人 =4co$oD}  
amalgamation 合并 u '/)l}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 eBs.RR ]O  
ambit of charges 征税范围；收费范围 7s#8-i  
amended valuation 经修订的估值 CoNaGb  
American Commodities Exchange 美国商品交易所 zSQy   
American Express Bank Limited 美国运通银行 j6Sg~nRh  
American Stock Exchange 美国证券交易所 <+-n lK4  
amortization 摊销 'j<u0'K@  
amount due from banks 存放银行同业的款项 <n06(9BF  
amount due from banks abroad 存放海外银行同业的款项 Btm_S\1  
amount due from holding companies 控股公司欠款 DKu$u]Z  
amount due from local banks 存放本港银行同业的款项 zfv@<'  
amount due to banks 银行同业的存款 H@Ot77(*  
amount due to banks abroad 海外银行同业的存款 fn=A_ i  
amount due to holding companies 控股公司存款 ,LN^Zx*  
amount due to local banks 本港银行同业的存款 w5{l-Z  
amount due to outport banks 外埠银行同业的存款 d+,!p8Q  
amount for note issue 发行纸币的款额 ;nP(S`'  
amount of bond 担保契据的款额 "mQcc}8  
amount of consideration 代价款额 :;yrYAyT3  
amount of contribution 供款数额 }O>1ta
uI  
amount of indebtedness 负债款额 j&_>_*.y  
amount of principal of the loan 贷款本金额 }`Ya;  
amount of rates chargeable 应征差饷数额 rU&Y/  
amount of share capital 股本额 P1T{5u!T  
amount of sums assured 承保款额 pR93T+X  
amount of variation 变动幅度 NWvIwt{  
amount of vote 拨款数额 _<FUS'"  
amount payable 应付款额 J sz=5`  
amount receivable 应收款额 g:a[N%[C  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 k]5tU\;Yw  
analysis 分析 $b1>,d'oz  
ancillary risk 附属风险 !ess.U&m'  
annual account 周年帐目；周年帐目报表；年度决算；年结 f"P866@oWn  
annual accounting date 年结日期 #jrlNg4(  
annual allowance 每年免税额；年积金；年度津贴；年津
$zp|()_  
annual balance 年度余额 }Le]qoW['  
annual disposable income 每年可动用收入 cI@qt>&  
annual estimates 周年预算 2m:K %Em6u  
annual fee 年费 (0b\%;}  
annual general meeting 周年大会 2#R$-*;#  
annual growth rate 年增率；每年增长率 a-Y6ghs  
annual long-term supplement 长期个案每年补助金 _!qD/[/  
annual pensionable emolument 可供计算退休金的年薪 | U"fhG=g  
annual report 年报 EI6kBRMo  
Annual Report on the Consumer Price Index 《消费物价指数年报》 su%-b\8K  
annual return 周年报表；周年申报表；每年报税表格 Ih|4ISI  
Annual Return Rules 《周年报表规则》 [)s4:V  
annual review of consumer prices 每年消费物价回顾 ~Yi4?B<  
annual roll-forward basis 逐年延展方式 xS tsw5d  
annual salary 年薪 6h)_{| L)  
annual statement 年度报表；年度决算表 ]"uG04"Vk  
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 qz]qG=wmL  
annuitant 年金受益人 X+N5iT  
annuity 年金 P>iZgv  
annuity contract 年金合约 eG!ma`v  
annuity on human life 人寿年金 'QG`^@Z  
antecedent debt 先前的债项 W1X3ArP]m8  
ante-dated cheque 倒填日期支票 Ovk=s,a)K  
anticipated expenditure 预期开支 5%WAnh  
anticipated net profit 预期纯利 &d2L9kTk  
anticipated revenue 预期收入 O}Pqbx&  
anti-inflation measure 反通货膨胀措施 )5~T%_  
anti-inflationary stance 反通货膨胀立场 b)Da6fp  
apparent deficit 表面赤字 M.t,o\xl  
apparent financial solvency 表面偿债能力 U|tacO5w`  
apparent partner 表面合伙人 Od~uYOL/B  
application for personal assessment 个人入息课税申请书 lWj*tnnn[  
application of fund 资金应用 7)jN:+4N  
application to release as liquidator and to destruct the books of accounts and documents uK$ Xqo%L  
申请免除清盘人职务及毁灭帐簿与文件 ~SBb2*ID  
appointed actuary 委任精算师 {{Ox%Zm  
appointed auditor 委任核数师；委任审计师 mu{C>w_Rz  
appointed trustee 委任的受托人 k+-?b(z)$  
appointer 委任人 {c9 fv H  
apportioned pro rata 按比例分摊 CO@G
%1#  
apportionment 分配；分摊 YZ+G7D>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 h>D;QY  
apportionment formula 分摊方程式 trwQ@7  
apportionment of estate duty 遗产税的分摊 E-.X%xfO  
appraisal 估价；评估 >9A18xC  
appreciable growth 可观增长 JS^DyBXc  
appreciable impact 显着影响 G`O*A
Q}[  
appreciable increase 可观增长 rP7 QW)NF  
appreciation 增值；升值 >P~*@>e  
appreciation against other currencies 相对其他货币升值 *{#C;"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !'^l}K>  
appreciation tax 增值税 zu{K"7Bx  
appropriation 拨款；拨用；拨付 p4f9
v:b[  
appropriation account 拨款帐目 1m"WrTen  
Appropriation Bill 拨款法案 g{6jN  
appropriation-in-aid system 补助拨款办法 (JlPe)Q5  
approved assets 核准资产 ]VKQm(,0  
approved basket stock 认可一篮子证券 Ut\:jV=f  
approved budget 核准预算 SgewAng?@o  
approved charitable donation 认可慈善捐款 .(q'7Q Z/  
approved charitable institution 认可慈善机构 [?I<$f"  
approved currency 核准货币；认可货币 HP]5"ziA  
approved estimates 核准预算 OS@uGp=  
approved estimates of expenditure 核准开支预算 iZy>V$Aq  
approved overseas insurer 核准海外保险人 dB6,pY(  
approved overseas trust company 核准海外信托公司 $rcv@-l  
approved pooled investment fund 核准汇集投资基金 ;K\2/"$QD  
approved provident fund scheme 认可公积金计划 }WIkNG4{Z  
approved provision 核准拨款 yPtE5"(o  
approved redeemable share 核准可赎回股份 K*T^w3=  
approved regional stock 认可地区性证券 tW|0_m>{  
approved retirement scheme 认可退休金计划 i,<'AL )  
approved subordinated loan 核准附属贷款 Itr4Pr  
arbitrage 套戥；套汇；套利 #%nV\ Bl  
arbitrageur 套戥者；套汇者 T,9q~*"  
arbitrary amount 临时款项 2sIt~ Gn  
arrangement 措施；安排；协定 PY7H0\S)  
arrears 欠款 \f^xlX3&`  
arrears of pay 欠付薪酬 {guOAT-w  
arrears of revenue 逾期未收税款；逾期未收的帐项 &mVClq  
articles of association 组织章程；组织细则；组织章程细则 e`g+Jf`AT  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 kh.P)h'9  
ascertainment of profit 确定利润 MZQDFuvDxZ  
"Asia Clear" “亚洲结算系统” W.[!Q`  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 W..*!UGl  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ^@*`vz^_  
Asian Development Fund [ADF] 亚洲发展基金 mTtaqo_Bh  
Asian dollar bond 亚洲美元债券 46D`h!7L  
Asian dollar market 亚洲美元市场 u~M$<|;  
Asian dollar rate 亚洲美元利率 n46!H0mJ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 H~s8M  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <L4$f(2  
asked price 沽盘；喊价；索价；卖方报价 3S+9LOrhY  
assessable income 应评税入息 rIFW1`N}i  
assessable loss 应评税亏损 o!+%|V8Y  
assessable profit 应评税利润 D(']k?  
assessable value 应评税值 bKsjbYuo  
assessed profit 估定利润 a`xAk^w+  
assessed value 经评估价值 O$6&4p*F.  
assessment 评税；评定；估价；评税单 !hq*WtIk  
assessment number 评税编号；估价编号
bVU4H$k  
assessment of additional tax 补加税评税 D#1R$4M=  
assessment of performance 业绩评估；实绩评价 Og%Y._  
Assessor 评税主任 &j1-Ouy  
asset price bubbles 资产价格泡沫 J1I,;WGf  
asset-backed securities 具资产保证的证券 njxLeDe-  
assets accretion 资产增值 aBReIK o  
assets and liabilities 资产与负债 :<zIWje  
assets betterment statement 资产递增表；资产改进表 H5Eso*v@  
assets lending 实物放款；有抵押贷款 P#V!hfM  
assets of the company passing on the death 死者去世时转移的公司资产 37kFbR@x  
assets pledged as security for liabilities 用作负债抵押的资产 li3,6{S
#  
assets portfolio 资产投资组合 46NuT]6/4  
assets price 资产价格 o+=wQ$"tP  
assets quality 资产质素 2mzn{S)nV  
assets realization 资产变现 P05`DX}r,  
assets refinancing arrangement 资产再集资安排 -V{"Lzrfug  
assets securitization 资产证券化 xkRMg2X.>9  
assets situated outside Hong Kong 在香港以外地方的资产 kqih`E9P7B  
assets stripping 削减资产；拆卖资产 Skci;4T(  
assets value 资产值 1}la)lC  
assignee 承让人 k^;n$r"i5  
assignment 转让；转让书；转让契 wO%lM  
assignment of interest 权益转让 s$pXn&:  
assignment of letters patent and trade mark 专利证书及商标转让 8&8!(\xv  
assignment of property 物业转让；物业转让书 <9X@\uvU.<  
assignment right 转让权 yR|2><A  
assignor 转让人 uFSU|SDd.  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 5GScqY,aB  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 .kFO@:  
associate member 附属会员 7s6+I_n  
associated body corporate 相联法人团体 CBf[$[e  
associated company 相联公司；联属公司 %k4Qx5`?d  
associated corporation 相联法团 sPZwA0%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] nC,QvV  
公认会计师公会〔英国〕 Hj r'C?[  
Association of Futures Exchange Brokers 香港期货经纪协会 =QVkY7  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 6:|;O  
association of underwriters 承保人组织 `$JvWN,kB  
assumption of control 接管 /5Qh*.(S  
assurance 担保；保险；转易；转易书 &P9fM-]b s  
assurance of interest 权益的转易 kll!tT-N-  
at 19XX price 按一九ＸＸ年价格计算 r craf4%  
at a discount 按赔价计算；按贴水价格计算；打折扣 "dIWHfQB  
at a premium 按溢价计算；按升水价格计算 @ywtL8"1~  
at call 通知付款；按通知 RBf#5VjOG!  
at constant market price 按固定市价计算 FCNYfjB%  
at constant price 按固定价格计算 5n2!Y\  
at cost 按成本计算 C lf;+G0  
at current market price 按当时市价计算；按现时市价计算 w*XM*yJHU  
at current price 按当时价格计算；按现时价格计算 ;=0mL,  
at factor cost 按要素成本计算；按生产要素成本计算 9*I[q[>9  
at money-of-the-day price 按付款当日价格计算 5B:"$vC{=  
at or better 按指定或较佳价位〔买卖指令〕 QEqYqAGzu|  
at par 按面值计算；平价 Mu`_^gG  
at sight 见票即付 eG(YORkR  
at the close 按收市盘 /~'C!so[v  
at the opening 按开市盘 r~T!$Tb  
attestation 见证；见证条款 LAk
 .f  
at-the-money option 平价期权 "W6cQsi  
attorney 受权人；受托代表人 ?
9{^gW4|  
attornment 新拥有人承认书 el5Pe{j'  
attributable profit 可归属利润 ^V;r  
attributable share value 可归属股份价值 %!Eh9C*  
Auckland Stock Exchange 奥克兰证券交易所 3HtM<su*h  
auction 拍卖 M**Sus87Q  
auctioneer 拍卖商 gD)M7`4  
audit 审计；核数 N~/X.D4e#  
Audit Commission 审计署 E8kD#tL  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ]_B<K5  
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〕 %%X/gvaJ  
audit review 帐目审查 }Y!V3s1bm  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 iSf%N>y'K  
audited account 审计帐目；经审计的帐目 \m)s"Sh.  
audited annual account 经审计的周年帐目 i695P}J2  
audited balance sheet 经审计的资产负债表 Pq+|*Y<|&  
auditor 核数师；核数主任；审计师 X~VI}dJ  
auditor's certificate 核数师证明书；审计师证明书 HqV55o5f'  
auditor's report 核数师报告；审计师报告 PH%t#a!j3/  
Aussie bond 澳元债券 vT{(7m!Ra  
austerity budget 紧缩预算 p9i7<X2&  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 no-";{c  
Australia All Ordinaries Index 澳洲所有普通股票指数 hb*Y-$Zp  
Australian Dollar [AUD] 澳元 Cu%BU}(  
Australian Options Market 澳大利亚期权市场 4qDO(YWf  
Australian Securities Commission 澳洲证券事务监察委员会 e}2?)B`[  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 A7YCSjB  
Australian Stock Exchange 澳大利亚证券交易所 N:3=G`Ws  
Austrian Schilling [ATS] 奥地利先令 Pn^:cr|  
authentication 认证；鉴证 I\1E=6"  
authority to purchase 委托购买证；委购书 *%jXjTA0D  
authorization 认可；核准；授权；授权书 ]p+KN>1e  
authorization by direction 指示授权 -n"f>c_{>  
authorization by instruction 指令授权 gHp4q!SJ7  
authorization by warrant 令状授权 yx?oxDJg  
authorization of unit trust 单位信托的认可 tBzE(vW  
authorized agent 指定代理人 [K
#$
W  
authorized capital 法定资本 JQbaD-  
authorized clerk 出市员 SPb`Q"  
authorized dealer 认可交易商 aO1.9!<v  
authorized financial institution 认可财务机构 8HLL3H0  
authorized fund 认可基金 y'
>9'/&  
authorized fund house 获授权的基金公司；认可基金公司 OcF_x/#  
authorized institution 认可机构 bl!
pKOY  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 l5^Q
  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Yl a
u  
authorized insurer 获授权保险人；获认可承保人 +/$&P3  
authorized investment 特准投资项目 ^-?^iWQG  
authorized person 获授权人 7n .A QII  
authorized representative 获授权代表 C\"C12n{  
authorized share capital 法定股本  Hvz;[!  
automated quotation system 自动报价系统 %fld<O  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] _gK}Gi?|  
自动交易系统〔香港期货交易所有限公司〕 t5l<Lm)  
automatic adjustment mechanism 自动调整机制 Q3+%8zZI  
automatic adjustment system 自动调整系统 zhow\l2t}  
Automatic Clearing House 自动票据交换所 ]GR
VU  
automatic exchange rates accumulation system 自动化汇率累集系统 hs+)a%A3G  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 #QlxEs#%  
automatic teller machine [ATM] 自动柜员机 B_Gcz5  
autopay 自动转帐 fGj66rMGw  
available assets 可用资产 'U&]KSzxv  
available fiscal reserve 现存财政储备 V 7~9z\lW  
available profit 可用利润 z
I9jxwXU  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ysp,:)-%G@  
average 平均；平均数；海损 =1>G* ,  
average basic salary 平均基本薪金 s3ASA.*  
average consumer expenditure 平均消费开支；一般消费开支 bp8sZK"z  
average cost 平均成本 dh{py  
average cost of land production 增辟土地平均成本 Da! fwth  
average daily turnover 平均每日成交额 /C`AA/@  
average daily wage rate 平均每日工资率 ByoI+n* U  
average expenditure pattern 平均开支模式 -[>J"l  
average growth rate 平均增长率 sDgo G  
average net fixed assets 固定资产平均净值 .y
To)t  
average of relatives 相对价格平均数 o\tw)_ >  
average price 平均价格 s!gVY!0  
average propensity to consume 平均消费倾向；一般消费倾向 &
9v8  
average propensity to save 平均储蓄倾向；一般储蓄倾向 !N\_D  
average rate 平均率 cc=_KYZ1k  
average revenue 平均收入；平均收益 Pt-mLINvG  
average stock 平均库存；平均存货 :k_)Bh?+  
average yearly rent 平均年租 #Z]Cq0=  
avoidance of double taxation 避免双重课税 )=glN<*?  
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 k<
fR)o  
-{?xl*D  
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