一些有用的会计术语(也不知道发的地方对不对)A

A: 
TIbiw  
A share Ａ股；甲类股份 s%2w&Us*  
abatement of tax 减税；减扣免税额 %(MaH  
ABN AMRO Bank N.V. 荷兰银行 9i*t3W71]  
above-the-line expenditure 线上项目支出；经常预算支出 a"EX<6"  
above-the-line receipt 线上项目收入；经常预算收入 |77.Lqqy,  
ABSA Asia Limited 南非联合亚洲有限公司 fr#Y<=Jo  
absolute change 绝对数值变更 "G].hKgbk*  
absolute expenditure 实际开支 d`5xd@p  
absolute guideline figure 绝对准则数字 KaNi'=nW  
absolute interest 绝对权益 szu!*wc9  
absolute order of discharge 绝对破产解除令 f',n'  
absolute profit margin 绝对利润幅度 T@GT=1E)  
absolute value 实值；绝对值 {Xb 6wQ"  
absolutely vested interest 绝对既得权益 p#wQW[6  
absorbed cost 已吸收成本；已分摊成本 (/Lo44wT  
absorption 吸收；分摊；合并 6oMU) DIa  
absorption rate 吸收率；摊配率；分摊率 SMY,bU'a  
ACB Finance Limited 亚洲商业财务有限公司 oDogM`T`  
acceptable form of reciprocity 合理的互惠条件 {`2! 3= "  
acceptable rate 适当利率；适当汇率 T!
0o(Pp<  
acceptance agreement 承兑协议 rkugV&BhV  
acceptance for honour 参加承兑 )y4bb^;z  
acceptor 承兑人；接受人；受票人 ON.C%-T-  
acceptor for honour 参加承兑人 5R\{&  
accident insurance 意外保险 "j;"\i0  
Accident Insurance Association of Hong Kong 香港意外保险公会 b R> G%*a  
accident insurance scheme 意外保险计划 "SJp9s3  
accident year basis 意外年度基准 [KR|m,QWp  
accommodation 通融；贷款
? C1.g'}7  
accommodation bill 通融票据；空头票据 8/F}vfKEN  
accommodation party 汇票代发人 +!h~T5Ck  
account balance 帐户余额；帐户结余 {+%|nOWV  
account book 帐簿 Ri=:=oF
(  
account collected in advance 预收款项 8yij=T*  
account current book 往来帐簿 o@*eC L=  
account of after-acquired property 事后取得的财产报告 @/FE!6 |O  
account of defaulter 拖欠帐目 y.(Yh1  
account payable 应付帐款 i
Z}Afj  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 cH%qoHgx
 
account receivable 应收帐款 rp^
=vfW  
account receivable report 应收帐款报表 ~~>`WA\G5,  
account statement 结单；帐单；会计财务报表 XVr>\T4  
account title 帐户名称；会计科目 }Q&zYC]d  
accountant's report 会计师报告 h\| ~Q.kG  
Accountant's Report Rules 会计师报告规则 ^YG'p?r.s  
accounting and auditing procedure 会计与审计程序；会计与核数程序 (k/[/`3ST  
Accounting Arrangements 《会计安排》 U l8G R  
accounting basis 会计基础 #JMww  
accounting by Official Receiver 破产管理署署长呈交的帐目 & mwQj<Z  
Accounting Circular 《会计通告》 m}ZkNWH  
accounting class 会计类别 +a1Or  
accounting date 记帐日期；会计结算日期 H3\4&q  
accounting for money 款项核算 .'foS>W=t  
Accounting Officer 会计主任 tl
jZE)  
accounting period 会计报告期；会计期 <LL+\kfTZO  
accounting policy 会计政策；会计方针 Sk7l&B  
accounting practice 会计惯例 nb-]fa  
accounting principle 会计准则 %3b;`Oa  
accounting record 会计记录 #gn{X!;-;  
accounting report 会计报告 _3@[S F  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 yvR3
|  
Accounting Society of China 中国会计学会 `#@#eZ  
accounting statement 会计报表 eajctkzj  
accounting system 会计制度；会计系统 r9MS,KG8  
accounting transaction 会计事项；帐务交易 do,ZCn  
accounting treatment 会计处理 E)w6ZwV  
accounting year 会计年度 &U*MLf83`  
accretion 增值；添加 a7$-gW"Z(,  
accrual 应计项目；应累算数目 (zbV-4C  
accrual basis 应计制；权责发生制 BN
i6I\wa  
accrual basis accounting 应计制会计；权责发生制会计 7Z%EXDm4/c  
accrue 应累算；应计 pRR1k?  
accrued benefit 应累算利益 m8M2ka  
accrued charges 应计费用 =VIU  
accrued cumulative preference share dividend 应累算的累积优先股股息 stGk*\>U'  
accrued expenses 应累算费用 %!DdjC&5*  
accrued interest payable 应付利息；应计未付利息 Ac^hZ.qPz  
accrued interest receivable 应收利息；应计未收利息 N;Hoi8W  
accrued right 累算权益 >A&D/kMO  
accruing profit 应累算的利润 (<GBhNj=c  
accumulated fiscal reserve 累积财政储备 S $j"'K  
accumulated profit 累积利润；滚存溢利 0\tV@ 6p2=  
accumulated reserve 累积储备 %!P^se  
accumulation of surplus income 累积收益盈余 rtM29~c>@  
acquired assets 既得资产 )M3}6^s]  
acquisition 收购；购置；取得 xXb7/.*qE  
acquisition cost 购置成本 B ]*v{?<W  
acquisition expenses 购置费用 M2Q*#U>6r  
acquisition of 100% interest 收购全部股权 L#huTKX}  
acquisition of control 取得控制权 JG^fu*K  
acquisition of fixed assets 购置固定资产 wFbw3>'a9  
acquisition of shell “买壳” `-_kOxe3  
acquisition price 收购价 ohEIr2  
act of God 天灾 F:$*0!  
acting partner 执事合伙人 Dh+<|6mx  
active market 买卖活跃的市场；交投畅旺的市场；旺市 z`]sWi F0  
active partner 积极参与的合伙人 vciO={M  
active trading 交投活跃 d23;c )'  
actual circulation 实际流通 .+3~ w  
actual cost 实际成本 =Jyi9VN=&  
actual expenditure 实际开支；实际支出 M=rH*w{^  
actual income 实际入息；实际收入；实际收益 <n4?wo  
actual market 现货市场 OQnb^fabY  
actual price 现货价；实际价格 uuaoBf  
actual profit 实际利润 M
ZIZ"b  
actual quotation 实盘；实际价位；实际报价 #(pY~\  
actual year basis 按实际年度计算 K92nh/}y  
actuals 实货 6(pa2  
actuarial investigation 精算调查 gh9Gc1tKt  
actuarial principle 精算原则 Pzt5'O@dA  
actuarial report 精算师报告 \9t/*%:  
Actuarial Society of Hong Kong 香港精算学会 idzc4jR6BT  
actuarial valuation 精算师估值 F)8M9%g5m  
actuary 精算师 shkyN  
ad referendum agreement 暂定协议；有待覆核的协定 g9~QNA  
ad valorem duty 从价税；按值征税 >DM^/EAG{  
ad valorem duty system 从价税制 iQd,xr  
ad valorem fee 从价费 ^7Z#g0{^w  
ad valorem tariff 从价关税 2I[(UMI$7  
additional allowance 额外免税额 e^=b#!}-5:  
additional amount for unexpired risk 未过期风险的额外款额 =|+%^)E  
additional assessable profit 补加应评税利润  K
P@bz  
additional assessment 补加评税 \d)HwO  
additional commitment 额外承担 bVxbQ$  
additional commitment vote 额外承担拨款 !kW~s_gUb*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;$.^  
additional dependent parent allowance 供养父母额外免税额 Vq&}i~  
additional provision 额外拨款 Cl>|*h+m  
additional stamp duty 附加印花税 #i;y[dQ  
additional tax 补加税罚款；补加税款 MSqW {  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 F:~k4uTW\b  
adjudged bankrupt 被裁定破产 b?U2g?lN:  
adjudicated bankrupt 裁定破产人 [iXkv\  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 <`)vp0  
adjudication of bankruptcy 裁定破产；宣告破产 2#81oz&K  
adjudication of insolvency 裁定无力偿还债务 ~J:qG9|]}  
adjusted actual 经调整的实数；调整后的实数 j^5VmG  
adjusted current assets 经调整的流动资产；调整后的流动资产 byJR6f  
adjusted figure 经调整的数字；调整后的数额 mYx6JU*`  
adjusted liabilities 经调整的负债；调整后的负债 OC6v%@xa  
adjusted loss 经调整的亏损；调整后的亏损 uqHI/4  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ;$Pjl8\  
adjusted profit 经调整的利润；调整后的利润 d~abWBgC`  
adjusted surplus 经调整的盈余额；调整后的盈余额 )+ (GE  
adjusted value 经调整的价值；调整后的价值 gmUX 2x(  
adjustment 调整；修订；理算〔保险〕 W0+m A  
adjustment centre 调剂中心 ooA%/  
adjustment lag 调整过程的时间差距；调整时差
B<{Yj}..  
adjustment mechanism 调整机制 ?B32,AS@  
adjustment of loss 亏损调整 A$jf#,  
adjustment process 调整过程；调整程序 S*l=FRFI  
adjustment range 调整幅度 %#7 ]  
administered exchange rate 受管制汇率 "}Oj N\  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 wbQs>pc  
administration expenses 行政费用 _aP2gH  
administration fee 手续费；行政费 C2;Hugm4  
administration in bankruptcy 破产管理 Y3.^a5o  
administration order 遗产管理令 Uz_OUTFM  
administrator 管理人；遗产管理人 G,X>f?  
administrator of the estate 遗产管理人 2cQG2N2*  
admission of debt 债项承认书 *{!E`),FX  
admission of proof 接纳债权证明 e3.q8r  
advance 放贷款项；垫付款项；预支款项；预付款项 5~FXy{ZIH  
advance account 暂支帐目；预付款帐户 /B!Ik:c}  
advance compensation 预付补偿金 Ba}<X;B}  
advance from shareholder 股东垫款 gP2<L5&Z,  
advance pending reimbursement 预支以待日后付还 d3;Sy`.  
advanced economy 先进经济体系 z1m-t#
v:  
advancement 预付；预付财产 WRqpQEY  
advances warrant 垫款令 06]%$-j  
advancing 贷出 m)ENj6A>yP  
adverse balance 逆差 +JejnG0  
adverse exchange 逆汇 Ake$M^Bz  
advertisement addressed to shareholders 在报章刊登的致股东通告 Yln[ZmK9g  
advice for collection 托收通知书 G'T:l("l  
advice of drawing 提款通知书；汇票通知书 aZ'(ar:  
advice of payment 付款通知 B8`!A  
Advisory Committee [Securities and Futures Commission] x/L(0z  
谘询委员会〔证券及期货事务监察委员会〕 y=&^=Zh[  
Advisory Committee on Diversification 经济多元化谘询委员会 LI9 Uc\  
affidavit 誓章；遗产申报誓章 \Lg{GN.  
affidavit of no receipt 述明无收款的誓章 c[+uwO~  
affiliate 联号；联营公司；附属公司 \C kb:  
affiliated company 附属公司；联号；联营公司 M@=VIrX,m  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 AhU  
affordability 负担能力 CHckmCgf4  
African Development Bank [AfDB] 非洲开发银行 AOM@~qyc   
after-acquired property 事后取得的财产 tjJi|  
after-hours dealing 市后交易 av"dJm  
after-tax profit 税后盈利；税后利润；税后溢利 +W+o~BE  
agency agreement 代理协议 Hto+
spW  
agency expenses 代理机构的开支 PUEEfq!%  
agency fee 代理费 4Z0Y8y8)  
Agency Law 《代理法》 B-oQj
r-  
agent 代理人；承销人 3Ct)5J  
agent of company 公司代理人 7v V~O@JP  
agent's fee 代理人费；经纪费 si1Szmx,  
aggregate 总计；总数；总体数字 avb'dx*q>  
aggregate amount 总款额；总额 =sUrSVUeU  
aggregate assets and liabilities 总体资产与负债 .cK<jF@'  
aggregate at constant price 按固定价格计算的总体数字 =`g@6S  
aggregate demand 总需求 x"~gulcz  
aggregate gross position 总持仓量 b[^|.>b  
aggregate limit 总限额 glomwny  
aggregate of salaries tax 合计薪俸税 4W<8u(  
aggregate performance 总体表现；总体业绩 JIXZI\Fk  
aggregate supply 总体供应 ~\OZEEI  
aggregate surplus 总盈余 TJ>$ ~9&Sy  
aggregate total 整体总额 ~j yl  
aggregate value 总值；合计价值 \h
DjZ  
aggregated basis 合计基准 xM_+vN*(  
aggregated net chargeable income 合计应课税入息实额 Yan,Bt{YJ  
aggregation 合并计算；合计；总和 AvcN,  
aggregation of incomes of husband and wife 夫妇入息合并计算 R6`,}<A]@  
aggregation of property 财产的总和 4tlLh`-8  
agio 差价；贴水 $bF3v=u`  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 )sLXtV)nm6  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment YSr
u5Q  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 }K|40oO5  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ' 1D1y'  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 qS[KB\RN1  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ZjveXrx  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 fjLS_Q ;h  
agreement for a settlement 授产协议 Yu:!l>  
agreement for assignment 转让协议 s:*" b'  
agreement for sale 售卖协议；买卖协议 +jyWqld.K1  
agreement for sale and purchase 买卖协议 #@:GLmD%  
agreement for the payment of interest 支付利息协议 bE1@RL  
agreement for the repayment of money 还款协议 T7Qw1k  
agreement of reinsurance 再保险协议 I(va;hG<o  
Agricultural Bank of China 中国农业银行 v5 I}a7  
air passenger departure tax 飞机乘客离境税 AEo  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 &d=ZCa
P  
airport tax 机场税 vt(cC))  
alcohol duty 酒精税 Id=g!L|  
alienation 让与；让渡；转让 -J^t#R^$`  
alimony 生活费；赡养费 (3N;
-  
All Ordinaries Index [AOI] 所有普通股指数 LfX[(FP  
all risks 全险；综合险 >#|%y>g .o  
All Sales Record for Stock Market 《股票市场成交报告》 PvW~EJ  
Allied Capital Resources Limited 新联财务有限公司 cm`x;[e6l  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 =j~Xrytn  
allocation letter 拨款信件 &6^QFqqW`-  
allocation of fund 分配款项；预留款项 <nJ8%aY,  
allocation of profit 利润分配；溢利分配 ]]50c  
allocation warrant 拨款令 '7UIzk|  
allotment 分配；配股 "p"~fN /I9  
allotment notice 股份配售通知；配股通知  lx&;?QQ  
allotment of shares 股份分配 \s_`ZEB  
allowable 可获宽免；免税的 I5#zo,9  
allowable business loss 可扣除的营业亏损 NU%<Ws=  
allowable expenses 可扣税的支出 hIFfvUl  
allowance 免税额；津贴；备抵；准备金 :\KJw  
allowance for debts 债项的免税额 $kxP{0u  
allowance for depreciation by wear and tear 耗损折旧免税额 `:kI@TPI_C  
allowance for funeral expenses 殡殓费的免税额 HB9|AQ4K  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 kB=\a(  
allowance for repairs and outgoings 修葺及支出方面的免税额 p]x
9hZ  
allowance to debtor 给债务人的津贴 nZ/pi$7  
alteration of capital 资本更改 H",q-.!  
alternate trustee 候补受托人 Mb'Tx  
amalgamation 合并 p_qJI@u8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @WICA
C=  
ambit of charges 征税范围；收费范围 {xCqz0  
amended valuation 经修订的估值 G'(8/os{  
American Commodities Exchange 美国商品交易所 n0opb [?  
American Express Bank Limited 美国运通银行 0l2@3}e  
American Stock Exchange 美国证券交易所 fu{.Ir  
amortization 摊销 Ax'o|RE)x  
amount due from banks 存放银行同业的款项 "w:?WS  
amount due from banks abroad 存放海外银行同业的款项 aS&,$sR  
amount due from holding companies 控股公司欠款 c. 06Sw*  
amount due from local banks 存放本港银行同业的款项 >tTu1#t  
amount due to banks 银行同业的存款 >.r> aH  
amount due to banks abroad 海外银行同业的存款 x"{WLZ  
amount due to holding companies 控股公司存款 O_^t
u?x  
amount due to local banks 本港银行同业的存款 _qsg2e}n  
amount due to outport banks 外埠银行同业的存款 ':DLv
{R  
amount for note issue 发行纸币的款额 b9TsuY  
amount of bond 担保契据的款额 O^sOv!!RH/  
amount of consideration 代价款额 D}]u9jS1  
amount of contribution 供款数额 iDV.C@  
amount of indebtedness 负债款额 tV
hf1TH#  
amount of principal of the loan 贷款本金额 0%"
sOth  
amount of rates chargeable 应征差饷数额 Q3 yW#eD  
amount of share capital 股本额 #9(L/)^  
amount of sums assured 承保款额 ev9ltl{  
amount of variation 变动幅度 @<C<rB8R  
amount of vote 拨款数额 p #
Y2v  
amount payable 应付款额 fm$)?E_Rp  
amount receivable 应收款额 }S6"$R  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &z?:s  
analysis 分析 _!E)a  
ancillary risk 附属风险 /Bp5^(s  
annual account 周年帐目；周年帐目报表；年度决算；年结 `R,g_{Mj  
annual accounting date 年结日期 #GOL%2X  
annual allowance 每年免税额；年积金；年度津贴；年津 A_2oQ*  
annual balance 年度余额 :bu]gj4e  
annual disposable income 每年可动用收入 >WmTM0  
annual estimates 周年预算 1XJLGMW,  
annual fee 年费 Wph@LRB]  
annual general meeting 周年大会 67A g.f6-  
annual growth rate 年增率；每年增长率 Z&Xp9"j,@;  
annual long-term supplement 长期个案每年补助金 WFG`-8_e[I  
annual pensionable emolument 可供计算退休金的年薪 (X~JTH:e/  
annual report 年报 z65Q"A  
Annual Report on the Consumer Price Index 《消费物价指数年报》 vY2^*3\<D  
annual return 周年报表；周年申报表；每年报税表格 m.w.h^f$&  
Annual Return Rules 《周年报表规则》 y8$I=  
annual review of consumer prices 每年消费物价回顾 Sq[LwJ  
annual roll-forward basis 逐年延展方式 9_xJT^10  
annual salary 年薪 J1"16Uu  
annual statement 年度报表；年度决算表 wA
F<_NG#  
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 WnL7 A:sZ  
annuitant 年金受益人 uO5y{O2W  
annuity 年金 ;-6   
annuity contract 年金合约 kn&>4/')  
annuity on human life 人寿年金 T1i}D"H %  
antecedent debt 先前的债项 oyq9XW~ D  
ante-dated cheque 倒填日期支票 -d_7 q  
anticipated expenditure 预期开支 n>W*y|UJ  
anticipated net profit 预期纯利 4x"9Wr=}  
anticipated revenue 预期收入 &sg~owz  
anti-inflation measure 反通货膨胀措施 _ls i,kg?  
anti-inflationary stance 反通货膨胀立场 x`J
hNAO>  
apparent deficit 表面赤字 PdSYFJM  
apparent financial solvency 表面偿债能力 Z\>mAtm  
apparent partner 表面合伙人 ?<STl-
]&  
application for personal assessment 个人入息课税申请书 SYwB #|  
application of fund 资金应用 GL'l "L  
application to release as liquidator and to destruct the books of accounts and documents `%Dz 8Z  
申请免除清盘人职务及毁灭帐簿与文件 8C8,Q\WV(~  
appointed actuary 委任精算师 q}cm"lO$  
appointed auditor 委任核数师；委任审计师 tO+Lf2Ni+  
appointed trustee 委任的受托人 ].HHTCD`c  
appointer 委任人 maOt/-  
apportioned pro rata 按比例分摊 T_Cj=>L  
apportionment 分配；分摊 +{L=cWA"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 SSysOeD+  
apportionment formula 分摊方程式 U o[\1)  
apportionment of estate duty 遗产税的分摊 ZK5 wZU  
appraisal 估价；评估 #D-Ttla  
appreciable growth 可观增长 "wnN 0 p  
appreciable impact 显着影响 'g:.&4x_w  
appreciable increase 可观增长 0bl8J5Ar5  
appreciation 增值；升值 D.*o^{w|  
appreciation against other currencies 相对其他货币升值 k nljc^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 u{5+hZ  
appreciation tax 增值税 xl ,(=L]  
appropriation 拨款；拨用；拨付 
L~{3W  
appropriation account 拨款帐目 W]I+Rlv)U  
Appropriation Bill 拨款法案 Wgb L9'}B  
appropriation-in-aid system 补助拨款办法 @G^m+-  
approved assets 核准资产 Hv-f :P O  
approved basket stock 认可一篮子证券 Dbw{E:pq  
approved budget 核准预算 +d=w%r)  
approved charitable donation 认可慈善捐款 sw+vyBV)r  
approved charitable institution 认可慈善机构 1.I58(0~+  
approved currency 核准货币；认可货币 f"R'Q|7D  
approved estimates 核准预算 5+[ 3@  
approved estimates of expenditure 核准开支预算 +*Zjo&pc  
approved overseas insurer 核准海外保险人 4WP@ F0@n3  
approved overseas trust company 核准海外信托公司 s@(ME1j(U!  
approved pooled investment fund 核准汇集投资基金 \S0QZQbz/  
approved provident fund scheme 认可公积金计划 {<Y\flj{@m  
approved provision 核准拨款 ).IK[5Q`  
approved redeemable share 核准可赎回股份 odKdpa Zc[  
approved regional stock 认可地区性证券 `y$@zT?j  
approved retirement scheme 认可退休金计划 szGGw  
approved subordinated loan 核准附属贷款 Y(F>;/AA  
arbitrage 套戥；套汇；套利 eS/Au[wS  
arbitrageur 套戥者；套汇者 "2Q*-  
arbitrary amount 临时款项 #+L:V&QE  
arrangement 措施；安排；协定 Z $Fm73  
arrears 欠款 R\-
]t{t`  
arrears of pay 欠付薪酬 YnlZyw!  
arrears of revenue 逾期未收税款；逾期未收的帐项 S|r,RBeZ  
articles of association 组织章程；组织细则；组织章程细则 =w ! 6un  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ou=33}uO  
ascertainment of profit 确定利润 3jjV bm  
"Asia Clear" “亚洲结算系统” y'C
  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 DLPg0>;jl  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 )6{,y{5!  
Asian Development Fund [ADF] 亚洲发展基金 x9\]C'*sO  
Asian dollar bond 亚洲美元债券 ={\9-JJhE  
Asian dollar market 亚洲美元市场 4}NCdGD  
Asian dollar rate 亚洲美元利率 Qrw:
Bva)  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 IlZ$Jd  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 YI?tmqzt  
asked price 沽盘；喊价；索价；卖方报价 "'~&D/7  
assessable income 应评税入息 ),XDY_9K  
assessable loss 应评税亏损 rmeGk&*R8  
assessable profit 应评税利润 v9"03=h  
assessable value 应评税值 +LF`ZXe8l  
assessed profit 估定利润 @T%8EiV  
assessed value 经评估价值 B-
h@\y  
assessment 评税；评定；估价；评税单 UBw*}p  
assessment number 评税编号；估价编号 ny1Dg$ui2  
assessment of additional tax 补加税评税 ]h'*L`  
assessment of performance 业绩评估；实绩评价 @3`Pq2
<  
Assessor 评税主任 %xdyGAl:  
asset price bubbles 资产价格泡沫 pkc*toW  
asset-backed securities 具资产保证的证券 g`dAj4B  
assets accretion 资产增值 W1ql[DqE{  
assets and liabilities 资产与负债 bMGXx>
x  
assets betterment statement 资产递增表；资产改进表 H18pVh
 
assets lending 实物放款；有抵押贷款 t**MthnW  
assets of the company passing on the death 死者去世时转移的公司资产 5%"sv+iO  
assets pledged as security for liabilities 用作负债抵押的资产 m8Rt>DY  
assets portfolio 资产投资组合 Ge1"+:tbJ  
assets price 资产价格 ~cSE 9ul  
assets quality 资产质素 )i<Qg.@MX  
assets realization 资产变现 >[S\NAE>  
assets refinancing arrangement 资产再集资安排 $:D\yZ,  
assets securitization 资产证券化 oB+Ek~{z]  
assets situated outside Hong Kong 在香港以外地方的资产 .V@3zzv\  
assets stripping 削减资产；拆卖资产 814cCrr,o  
assets value 资产值 Bi7&yS5V  
assignee 承让人 5=Il2  
assignment 转让；转让书；转让契 7`tJ/xtMy;  
assignment of interest 权益转让 EzU3'x  
assignment of letters patent and trade mark 专利证书及商标转让 vf-8DB  
assignment of property 物业转让；物业转让书 @PV3G KJ  
assignment right 转让权 Mp06A.j[  
assignor 转让人 Z6#(83G4  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 4A)_D{(SH  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Q+*@!s  
associate member 附属会员 KebC$g@W  
associated body corporate 相联法人团体 A'n{K#  
associated company 相联公司；联属公司 7MIrrhk  
associated corporation 相联法团 +iw4>0pi  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] o\X|\nUk  
公认会计师公会〔英国〕 MH=Ld=i  
Association of Futures Exchange Brokers 香港期货经纪协会 ,zh_-2^X  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 T:g%b @  
association of underwriters 承保人组织 *d:$vaL  
assumption of control 接管 d(C5i8d  
assurance 担保；保险；转易；转易书 e6Kyu*  
assurance of interest 权益的转易 QObHW[:F  
at 19XX price 按一九ＸＸ年价格计算 5ljEh -  
at a discount 按赔价计算；按贴水价格计算；打折扣 x5b .^75p$  
at a premium 按溢价计算；按升水价格计算 ))I[@D1b  
at call 通知付款；按通知 akzKX
}  
at constant market price 按固定市价计算 !:a^f2^=  
at constant price 按固定价格计算 m2[J5n?zLL  
at cost 按成本计算 JvYs6u  
at current market price 按当时市价计算；按现时市价计算 gnlU  
at current price 按当时价格计算；按现时价格计算 @[bFlqsE  
at factor cost 按要素成本计算；按生产要素成本计算 |}Z2YDwO/  
at money-of-the-day price 按付款当日价格计算 4jW <*jM  
at or better 按指定或较佳价位〔买卖指令〕 KgXu x-q  
at par 按面值计算；平价 k0,]2R  
at sight 见票即付 "Iacs s0;  
at the close 按收市盘 jXIVR'n(  
at the opening 按开市盘 { T?1v*.[  
attestation 见证；见证条款 8zQN[[#n  
at-the-money option 平价期权 7=a e^GKo  
attorney 受权人；受托代表人 _% i!LyG  
attornment 新拥有人承认书 E+J+fi  
attributable profit 可归属利润 (?ZS9&y}  
attributable share value 可归属股份价值 |OIU)53A-  
Auckland Stock Exchange 奥克兰证券交易所 Se>v|6  
auction 拍卖 
h]&o)%{4  
auctioneer 拍卖商 _7 ^:1i~:.  
audit 审计；核数 p MR4]G  
Audit Commission 审计署 " :V@AT  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] }brBhe8a  
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〕 dte-2?%~j  
audit review 帐目审查 f |NXibmP  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 V5p->X2#  
audited account 审计帐目；经审计的帐目 IEY\l{s  
audited annual account 经审计的周年帐目 r ?z}TtDp  
audited balance sheet 经审计的资产负债表 S7b7zJ8A  
auditor 核数师；核数主任；审计师 XV1XzG#C  
auditor's certificate 核数师证明书；审计师证明书 `Dp4Z>| K  
auditor's report 核数师报告；审计师报告
.>p.k*vU  
Aussie bond 澳元债券 R#!U
rhh  
austerity budget 紧缩预算 7,Y+FZ  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 )1f.=QZN^;  
Australia All Ordinaries Index 澳洲所有普通股票指数 Wz;@Rl|F  
Australian Dollar [AUD] 澳元 y 7z)lBy\  
Australian Options Market 澳大利亚期权市场 %`lLX/4~  
Australian Securities Commission 澳洲证券事务监察委员会 >]kZ2gVt  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ow;a7  
Australian Stock Exchange 澳大利亚证券交易所 s`=&l  
Austrian Schilling [ATS] 奥地利先令 !{vZvy"  
authentication 认证；鉴证 Pb<6-J

c[  
authority to purchase 委托购买证；委购书 v.c.5@%%o  
authorization 认可；核准；授权；授权书 *S'?u_Y7  
authorization by direction 指示授权 5m\)82s  
authorization by instruction 指令授权 5>h/LE]"  
authorization by warrant 令状授权 "8E=*2fcw  
authorization of unit trust 单位信托的认可 =.qPjp_Qd  
authorized agent 指定代理人 37*2/N2  
authorized capital 法定资本 X39%O'  
authorized clerk 出市员 ~Xc1y!"9*  
authorized dealer 认可交易商 j|@8Vx
Z  
authorized financial institution 认可财务机构 6O"y  
authorized fund 认可基金 : :928y  
authorized fund house 获授权的基金公司；认可基金公司 K4b2)8  
authorized institution 认可机构 g`4WisL1n  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 dw'P =8d  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 \_7'f  
authorized insurer 获授权保险人；获认可承保人 kArF Gb2c  
authorized investment 特准投资项目 O;.DQ  
authorized person 获授权人 " "S&zN  
authorized representative 获授权代表 B5[As8
Sa  
authorized share capital 法定股本 YD#L@:&gv  
automated quotation system 自动报价系统 ?O0,)hro  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ~J >Jd
 
自动交易系统〔香港期货交易所有限公司〕 _)6r@fZ.p  
automatic adjustment mechanism 自动调整机制 \mqrDaB  
automatic adjustment system 自动调整系统 NRI[|  
Automatic Clearing House 自动票据交换所 eh,_g.  
automatic exchange rates accumulation system 自动化汇率累集系统 ;rl61d}NH#  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ~I]aUN  
automatic teller machine [ATM] 自动柜员机 O~Svk'.)  
autopay 自动转帐 ?gCP"~  
available assets 可用资产 v)nBp\fjxp  
available fiscal reserve 现存财政储备 %&eBkN!T  
available profit 可用利润 +NoVe#  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 1*:BOoYx  
average 平均；平均数；海损 SVPksr  
average basic salary 平均基本薪金 7wHd*{^9N  
average consumer expenditure 平均消费开支；一般消费开支 P`y.3aK  
average cost 平均成本 (]-RL A>  
average cost of land production 增辟土地平均成本 ES)_X:\X?V  
average daily turnover 平均每日成交额 eWXR #g!%>  
average daily wage rate 平均每日工资率 Wr+1e1[  
average expenditure pattern 平均开支模式 RtEx WTc  
average growth rate 平均增长率 Q1!+wC   
average net fixed assets 固定资产平均净值 I p|[  
average of relatives 相对价格平均数 =FQH5iSd  
average price 平均价格 L }R-|  
average propensity to consume 平均消费倾向；一般消费倾向 10tTV3`IM  
average propensity to save 平均储蓄倾向；一般储蓄倾向 a[=ub256S  
average rate 平均率 h]}DMVV]  
average revenue 平均收入；平均收益 dwb^z+   
average stock 平均库存；平均存货 T*k}E  
average yearly rent 平均年租 VRg y  
avoidance of double taxation 避免双重课税 $<L@B|}F)  
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 PB~ r7O]  
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