一些有用的会计术语(也不知道发的地方对不对)A

A: #@xB ?u-0q  
A share Ａ股；甲类股份 V#b=mp  
abatement of tax 减税；减扣免税额 @OGG]0 J  
ABN AMRO Bank N.V. 荷兰银行 fUGappb  
above-the-line expenditure 线上项目支出；经常预算支出 Zxhbnl6  
above-the-line receipt 线上项目收入；经常预算收入 YaL:6[6  
ABSA Asia Limited 南非联合亚洲有限公司 GKjtX?~1  
absolute change 绝对数值变更 /%s:aO  
absolute expenditure 实际开支 r/HCWs|  
absolute guideline figure 绝对准则数字 7(oA(l1V  
absolute interest 绝对权益 VX82n,'=t  
absolute order of discharge 绝对破产解除令 KQvSeH>r  
absolute profit margin 绝对利润幅度 ~**x_ v  
absolute value 实值；绝对值 K[ [6A:  
absolutely vested interest 绝对既得权益 %q~q,=H$]  
absorbed cost 已吸收成本；已分摊成本 vf$IF|  
absorption 吸收；分摊；合并 +iFt)  
absorption rate 吸收率；摊配率；分摊率 | oK9o6m4  
ACB Finance Limited 亚洲商业财务有限公司 Aq*?Q/pV  
acceptable form of reciprocity 合理的互惠条件 :enR8MS  
acceptable rate 适当利率；适当汇率 @K+gh
#  
acceptance agreement 承兑协议 uo J0wG.  
acceptance for honour 参加承兑 f$6N  
acceptor 承兑人；接受人；受票人 h6OQeZ.  
acceptor for honour 参加承兑人 ]@ke_' "  
accident insurance 意外保险 wpN3-D  
Accident Insurance Association of Hong Kong 香港意外保险公会 fISK3t/=C  
accident insurance scheme 意外保险计划 _ilitwRN3  
accident year basis 意外年度基准 UAT\ .  
accommodation 通融；贷款 lgS7;  
accommodation bill 通融票据；空头票据 1YJ?Y  
accommodation party 汇票代发人 biU_ImJ>0  
account balance 帐户余额；帐户结余 |Tc4a4jS  
account book 帐簿 zL9~gJ  
account collected in advance 预收款项 fK+ 5  
account current book 往来帐簿 xOAq!,|V  
account of after-acquired property 事后取得的财产报告 mO]>]   
account of defaulter 拖欠帐目 ZJQFn  
account payable 应付帐款 ]K*R[  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 gwQMy$  
account receivable 应收帐款 iB"ji4[z  
account receivable report 应收帐款报表 )\ceanS  
account statement 结单；帐单；会计财务报表 7=9>yba)^  
account title 帐户名称；会计科目 Su"Z3gm5Kw  
accountant's report 会计师报告 9Dgs A`{$  
Accountant's Report Rules 会计师报告规则 Ul9^"o  
accounting and auditing procedure 会计与审计程序；会计与核数程序 K%+4M#jj5  
Accounting Arrangements 《会计安排》 W dD889\  
accounting basis 会计基础 op5`#{  
accounting by Official Receiver 破产管理署署长呈交的帐目 >e R^G5rn;  
Accounting Circular 《会计通告》 q(:L8nKT]  
accounting class 会计类别 ~F@n `!c  
accounting date 记帐日期；会计结算日期 LUId<We  
accounting for money 款项核算 )\EIXTZY=  
Accounting Officer 会计主任 Ec}%!p_$  
accounting period 会计报告期；会计期 _1qR1<V  
accounting policy 会计政策；会计方针 3MFTP5~  
accounting practice 会计惯例 @R50M (@W  
accounting principle 会计准则 !?0C(VL(:  
accounting record 会计记录 ;'8Wl  
accounting report 会计报告 N+B!AK0.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 'JJKnE zQ  
Accounting Society of China 中国会计学会 ~{tO8 ]  
accounting statement 会计报表 DE?k|Get2  
accounting system 会计制度；会计系统 Qd kus214  
accounting transaction 会计事项；帐务交易 QfAmGDaYQ  
accounting treatment 会计处理 v9-4yZU^WR  
accounting year 会计年度  IPK1g3Z  
accretion 增值；添加 7~XA92  
accrual 应计项目；应累算数目 vm_]X{80
;  
accrual basis 应计制；权责发生制 t_w\k_ T  
accrual basis accounting 应计制会计；权责发生制会计 -43>?m/a  
accrue 应累算；应计 6>rz=yAM_  
accrued benefit 应累算利益 U364'O8_  
accrued charges 应计费用 \ *[Ht!y  
accrued cumulative preference share dividend 应累算的累积优先股股息 T@U,<[,   
accrued expenses 应累算费用 BJWlx*U]  
accrued interest payable 应付利息；应计未付利息 9!Q ZuZY  
accrued interest receivable 应收利息；应计未收利息 /go[}X5QR[  
accrued right 累算权益  gmbRH5k  
accruing profit 应累算的利润 8IRKCuV  
accumulated fiscal reserve 累积财政储备 n|&=6hiI  
accumulated profit 累积利润；滚存溢利 X5[vQ3^  
accumulated reserve 累积储备 qi7C.w;  
accumulation of surplus income 累积收益盈余 U\H[.qY-  
acquired assets 既得资产 ^ExuIe  
acquisition 收购；购置；取得 hE5?G;  
acquisition cost 购置成本 ocW~I3  
acquisition expenses 购置费用 6,q_M(;c  
acquisition of 100% interest 收购全部股权 7;AK=;  
acquisition of control 取得控制权 <3BGW?=WP  
acquisition of fixed assets 购置固定资产 l3>e-kP  
acquisition of shell “买壳” XZARy:+bc  
acquisition price 收购价 bRy(`  
act of God 天灾 ;9mRumLG"  
acting partner 执事合伙人 UTKyPCfj  
active market 买卖活跃的市场；交投畅旺的市场；旺市 zHZfp_I  
active partner 积极参与的合伙人 vw;aL
#PP  
active trading 交投活跃 c,.@Cc2
 
actual circulation 实际流通 03v+eT  
actual cost 实际成本 j;@a~bks6z  
actual expenditure 实际开支；实际支出 MWA,3I\.  
actual income 实际入息；实际收入；实际收益 sIf]e'@AC  
actual market 现货市场 cYK:Y!|`F  
actual price 现货价；实际价格 F&R*njJcc  
actual profit 实际利润 /\-}-"dm  
actual quotation 实盘；实际价位；实际报价 y!P!Fif'  
actual year basis 按实际年度计算 0a{hCx|$J  
actuals 实货
7`J2/(  
actuarial investigation 精算调查 'hU5]}=  
actuarial principle 精算原则 )~=8Ssu  
actuarial report 精算师报告 U'ctO%  
Actuarial Society of Hong Kong 香港精算学会 2K};-}eW  
actuarial valuation 精算师估值 <hCO-r#  
actuary 精算师 V
fpT5W<  
ad referendum agreement 暂定协议；有待覆核的协定 ydYsm
Tr  
ad valorem duty 从价税；按值征税 r/'!#7dLG-  
ad valorem duty system 从价税制 |{kbc0*  
ad valorem fee 从价费 ~k"b"+2  
ad valorem tariff 从价关税 ial{A6X  
additional allowance 额外免税额 6R<+_e+v  
additional amount for unexpired risk 未过期风险的额外款额 wB0vpt5f  
additional assessable profit 补加应评税利润 iko>G  
additional assessment 补加评税 #z.n?d2Gd  
additional commitment 额外承担 EGt 50  
additional commitment vote 额外承担拨款 4vWiOcJF!O  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 PB$beQ  
additional dependent parent allowance 供养父母额外免税额 !;,\HvEZYw  
additional provision 额外拨款 -#9e
t30  
additional stamp duty 附加印花税 x;yvv3-$  
additional tax 补加税罚款；补加税款 X;W
0r5T  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0}NDi|o  
adjudged bankrupt 被裁定破产 hxMRmH[f:  
adjudicated bankrupt 裁定破产人 .cJoNl'q  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 1k4\zVgi  
adjudication of bankruptcy 裁定破产；宣告破产 %_5#2a  
adjudication of insolvency 裁定无力偿还债务 tdxzs_V,-
 
adjusted actual 经调整的实数；调整后的实数 ;hDk gp  
adjusted current assets 经调整的流动资产；调整后的流动资产 uxD3+Q  
adjusted figure 经调整的数字；调整后的数额 uPl}NEwU|  
adjusted liabilities 经调整的负债；调整后的负债 f^1J_}cL  
adjusted loss 经调整的亏损；调整后的亏损 :VP4:J^  
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 __9FQ{Ra  
adjusted profit 经调整的利润；调整后的利润 {f-O~P<Z4  
adjusted surplus 经调整的盈余额；调整后的盈余额 W%>T{}4  
adjusted value 经调整的价值；调整后的价值 GD.Ss9_h1  
adjustment 调整；修订；理算〔保险〕 }Mt
)57rU  
adjustment centre 调剂中心 0)d='3S  
adjustment lag 调整过程的时间差距；调整时差 G7"(,L` 5  
adjustment mechanism 调整机制 stajTN*J  
adjustment of loss 亏损调整 rHw#<oV  
adjustment process 调整过程；调整程序 8+|W%}  
adjustment range 调整幅度 s,#We} bv  
administered exchange rate 受管制汇率 u~M$<|;  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 n46!H0mJ  
administration expenses 行政费用 <`pNdy4  
administration fee 手续费；行政费 G$TO'C
iu:  
administration in bankruptcy 破产管理 MF<ZB_@  
administration order 遗产管理令 ]?1_.Wjtt  
administrator 管理人；遗产管理人 ^PNDxtd|v  
administrator of the estate 遗产管理人 ,3_Sf?  
admission of debt 债项承认书 ]>(pj9)  
admission of proof 接纳债权证明 fV>d_6Lf}  
advance 放贷款项；垫付款项；预支款项；预付款项 oMg-.!6  
advance account 暂支帐目；预付款帐户 Gl'G;F$Y-  
advance compensation 预付补偿金 >"!ScYn  
advance from shareholder 股东垫款 0}e?hbF%U  
advance pending reimbursement 预支以待日后付还 @!dIa1Q"  
advanced economy 先进经济体系 * rlVE  
advancement 预付；预付财产 =9ff983  
advances warrant 垫款令 N gF7$@S  
advancing 贷出  "LB MYZ  
adverse balance 逆差 pTq DPU  
adverse exchange 逆汇 xAd@.^  
advertisement addressed to shareholders 在报章刊登的致股东通告 J/e]
  
advice for collection 托收通知书 Jg=!GU/::  
advice of drawing 提款通知书；汇票通知书 "!z
JQl@  
advice of payment 付款通知 [yN+(^i  
Advisory Committee [Securities and Futures Commission] WC<[<uI*  
谘询委员会〔证券及期货事务监察委员会〕 W=^.s>7G  
Advisory Committee on Diversification 经济多元化谘询委员会 LJ <pE;`d  
affidavit 誓章；遗产申报誓章 gQ0,KYmI3_  
affidavit of no receipt 述明无收款的誓章 3,q?WH%_  
affiliate 联号；联营公司；附属公司 u@e.5_:S)  
affiliated company 附属公司；联号；联营公司 ]P wS3:x  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Y}R$RDRL  
affordability 负担能力 wO%lM  
African Development Bank [AfDB] 非洲开发银行 +U<YM94?  
after-acquired property 事后取得的财产 8&8!(\xv  
after-hours dealing 市后交易 <9X@\uvU.<  
after-tax profit 税后盈利；税后利润；税后溢利 yR|2><A  
agency agreement 代理协议 ^wBlQmW7J  
agency expenses 代理机构的开支 M]6+s`?r  
agency fee 代理费 \78^ O  
Agency Law 《代理法》 _x(hlHFk  
agent 代理人；承销人 082iEG  
agent of company 公司代理人 bC
:sd2s  
agent's fee 代理人费；经纪费 RKzty=j4  
aggregate 总计；总数；总体数字 ZS=H1  
aggregate amount 总款额；总额 k)7i^1U  
aggregate assets and liabilities 总体资产与负债 c|.te]!ds  
aggregate at constant price 按固定价格计算的总体数字 rmA?Xlh\  
aggregate demand 总需求 d*{Cv2A.  
aggregate gross position 总持仓量 l,h`YIy  
aggregate limit 总限额 W>a}g[Ad  
aggregate of salaries tax 合计薪俸税 YRVh[Bqg`  
aggregate performance 总体表现；总体业绩 )/'WboL  
aggregate supply 总体供应 td7(444]  
aggregate surplus 总盈余 %z@ Z^Jv  
aggregate total 整体总额 b3-j2`#  
aggregate value 总值；合计价值 }_KzF~  
aggregated basis 合计基准 m0;j1-t  
aggregated net chargeable income 合计应课税入息实额 `.pEI q^  
aggregation 合并计算；合计；总和 &zy%
_U2%  
aggregation of incomes of husband and wife 夫妇入息合并计算 M^oL.'  
aggregation of property 财产的总和 x
P'0a  
agio 差价；贴水 Ty
&1
R?  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 hT-^1:N  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment _Sd^/jGpU  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ben-<3r  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment |OCiq|#  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 <e BmCrJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment {7m2vv?Z  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 h#4n  
agreement for a settlement 授产协议 
b 3Q6-  
agreement for assignment 转让协议 2{=D)aC$f  
agreement for sale 售卖协议；买卖协议 B1|nT?}J(  
agreement for sale and purchase 买卖协议 ~_JfI7={Jn  
agreement for the payment of interest 支付利息协议
PI%l  
agreement for the repayment of money 还款协议 9k71h`5  
agreement of reinsurance 再保险协议 0>CG2SRn  
Agricultural Bank of China 中国农业银行 [ K/l;Zd  
air passenger departure tax 飞机乘客离境税 C <:g"F:k  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 lfM vNv  
airport tax 机场税 }:faHLYT  
alcohol duty 酒精税 N}U+K  
alienation 让与；让渡；转让 ]dGH i \  
alimony 生活费；赡养费 0'*{BAWx  
All Ordinaries Index [AOI] 所有普通股指数 ek<B=F  
all risks 全险；综合险 of*T,MUI  
All Sales Record for Stock Market 《股票市场成交报告》 uQdH():  
Allied Capital Resources Limited 新联财务有限公司 g^A^@~M  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 n+sv2Wv:  
allocation letter 拨款信件 K Ha,6X  
allocation of fund 分配款项；预留款项 6w &<j&V  
allocation of profit 利润分配；溢利分配 ":+d7xR?o  
allocation warrant 拨款令 </_QldL_  
allotment 分配；配股 wX)'
1H):T  
allotment notice 股份配售通知；配股通知 zNo,PERG  
allotment of shares 股份分配 @Ik5BT  
allowable 可获宽免；免税的 J&\Q3_vro9  
allowable business loss 可扣除的营业亏损 \wz^Z{U  
allowable expenses 可扣税的支出 ! N2uJ?t  
allowance 免税额；津贴；备抵；准备金
^}$t(t  
allowance for debts 债项的免税额 >4wigc  
allowance for depreciation by wear and tear 耗损折旧免税额 i/_rz.
c~3  
allowance for funeral expenses 殡殓费的免税额 f91]0B`C  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >mA]2gV<a  
allowance for repairs and outgoings 修葺及支出方面的免税额
TW&s c9  
allowance to debtor 给债务人的津贴 #\X)|p2  
alteration of capital 资本更改 'L O3[G{  
alternate trustee 候补受托人 -S]ercar  
amalgamation 合并 `?=3[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 A nl1+  
ambit of charges 征税范围；收费范围 I(VqtC:K.  
amended valuation 经修订的估值 axC{azo|  
American Commodities Exchange 美国商品交易所 hJ8&OCR }  
American Express Bank Limited 美国运通银行 }\<=B%{  
American Stock Exchange 美国证券交易所 *3Lo[GE>  
amortization 摊销 x/{-U05  
amount due from banks 存放银行同业的款项 -5og)ZGVUA  
amount due from banks abroad 存放海外银行同业的款项 :a&M]+!  
amount due from holding companies 控股公司欠款 2&S^\kf  
amount due from local banks 存放本港银行同业的款项 ~`e!$=  
amount due to banks 银行同业的存款 [F*yh9%\  
amount due to banks abroad 海外银行同业的存款 ^n~Kr1}nj  
amount due to holding companies 控股公司存款 ?yAb=zI1b  
amount due to local banks 本港银行同业的存款 e:-pqZT`  
amount due to outport banks 外埠银行同业的存款 K3:z5j.X  
amount for note issue 发行纸币的款额 ]~ N.  
amount of bond 担保契据的款额 Nk-xnTZ"  
amount of consideration 代价款额 8t=H  
amount of contribution 供款数额 _"Y7}A\9  
amount of indebtedness 负债款额 }*!L~B!  
amount of principal of the loan 贷款本金额 QyTNV  
amount of rates chargeable 应征差饷数额
n5~Dxk  
amount of share capital 股本额 PYi<iSr  
amount of sums assured 承保款额 8HLL3H0  
amount of variation 变动幅度 T$M
Xsq  
amount of vote 拨款数额 OcF_x/#  
amount payable 应付款额 |g{50r'=  
amount receivable 应收款额 l5^Q
  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Yl a
u  
analysis 分析 W<&/5s  
ancillary risk 附属风险 ^-?^iWQG  
annual account 周年帐目；周年帐目报表；年度决算；年结 (BH<\&yHE  
annual accounting date 年结日期 n+=7u[AZi  
annual allowance 每年免税额；年积金；年度津贴；年津 %6fnL~A  
annual balance 年度余额 Nz{q
u}dt  
annual disposable income 每年可动用收入 _gK}Gi?|  
annual estimates 周年预算 ZJbaioc\  
annual fee 年费 t5l<Lm)  
annual general meeting 周年大会 ,~$sJ2 g7  
annual growth rate 年增率；每年增长率 rJf{YUZe  
annual long-term supplement 长期个案每年补助金 a++gwl  
annual pensionable emolument 可供计算退休金的年薪 @)Vb?|3  
annual report 年报 .&]3wB~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 x!S}Y"  
annual return 周年报表；周年申报表；每年报税表格 FiReb3zR  
Annual Return Rules 《周年报表规则》 A1B[5a*o!  
annual review of consumer prices 每年消费物价回顾 _\dC<K *>  
annual roll-forward basis 逐年延展方式 L
8.A|  
annual salary 年薪 :twp95{R1  
annual statement 年度报表；年度决算表 ^0_>  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 p\~ a=  
annuitant 年金受益人 )ty>{t  
annuity 年金 s +S6'g--  
annuity contract 年金合约 W)Y-^i5  
annuity on human life 人寿年金 of7'?]w  
antecedent debt 先前的债项 &Pv$nMB$I  
ante-dated cheque 倒填日期支票 ^K[xVB(&  
anticipated expenditure 预期开支 A-vYy1,'  
anticipated net profit 预期纯利 K;THYMp/[  
anticipated revenue 预期收入 aTHf+;  
anti-inflation measure 反通货膨胀措施 W1o6Sh8v(  
anti-inflationary stance 反通货膨胀立场  3k6Dbz  
apparent deficit 表面赤字 ZiKO|U@/  
apparent financial solvency 表面偿债能力 L1lDDS#  
apparent partner 表面合伙人 E}w5.1  
application for personal assessment 个人入息课税申请书 %eHr^j~w$  
application of fund 资金应用 LmsPS.It  
application to release as liquidator and to destruct the books of accounts and documents Qj /H$  
申请免除清盘人职务及毁灭帐簿与文件 }<
2|6 {  
appointed actuary 委任精算师 v^/<2/E"?4  
appointed auditor 委任核数师；委任审计师 4Z{R36 {  
appointed trustee 委任的受托人 b't6ekkN  
appointer 委任人 :L:] 3L  
apportioned pro rata 按比例分摊 \A!Iln  
apportionment 分配；分摊 &>.QDO  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :O,,fJ<x.O  
apportionment formula 分摊方程式 +c]D2@ctG  
apportionment of estate duty 遗产税的分摊 S~z$=IiB  
appraisal 估价；评估 Y -BZV |  
appreciable growth 可观增长 KvPLA{  
appreciable impact 显着影响 H^B,b!5i  
appreciable increase 可观增长 0ZL>-  
appreciation 增值；升值 -{?xl*D  
appreciation against other currencies 相对其他货币升值 B2BG*xa  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 OPq6)(Q  
appreciation tax 增值税 F-~Xbz%  
appropriation 拨款；拨用；拨付 k=Wt57jt  
appropriation account 拨款帐目 WzdlrkD  
Appropriation Bill 拨款法案 Eos;7$u[  
appropriation-in-aid system 补助拨款办法 CucW84H`J  
approved assets 核准资产 @!x7jPr  
approved basket stock 认可一篮子证券 [=-,i#4  
approved budget 核准预算 ?<0'h{zNy  
approved charitable donation 认可慈善捐款 ZS3T1 <z  
approved charitable institution 认可慈善机构 o+^e+ptc  
approved currency 核准货币；认可货币 +N~{6*@uz,  
approved estimates 核准预算 ^LSD_R^N  
approved estimates of expenditure 核准开支预算 %0815 5M  
approved overseas insurer 核准海外保险人 <T'fJcR  
approved overseas trust company 核准海外信托公司 SzG %%CXH_  
approved pooled investment fund 核准汇集投资基金 (7~vOWs:[  
approved provident fund scheme 认可公积金计划 rP6k}  
approved provision 核准拨款 l~f9F`~'  
approved redeemable share 核准可赎回股份 rw@N=`4P  
approved regional stock 认可地区性证券 9)b{U2&  
approved retirement scheme 认可退休金计划 ,pZz`B#  
approved subordinated loan 核准附属贷款 ^^
xzaF  
arbitrage 套戥；套汇；套利 E>QEI;
  
arbitrageur 套戥者；套汇者 URh5ajoR%  
arbitrary amount 临时款项 @[/!e`]+  
arrangement 措施；安排；协定 %<q"&]e,  
arrears 欠款 )5<dmK@  
arrears of pay 欠付薪酬 Vz5<Gr  
arrears of revenue 逾期未收税款；逾期未收的帐项 DAN"&&  
articles of association 组织章程；组织细则；组织章程细则 u0uz~ s  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3WfZzb+  
ascertainment of profit 确定利润 Y8mv[+Z  
"Asia Clear" “亚洲结算系统”  >qI:  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 2<2a3'pG  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Np~qtR  
Asian Development Fund [ADF] 亚洲发展基金 h^K>(x  
Asian dollar bond 亚洲美元债券 m|Z[8Tup  
Asian dollar market 亚洲美元市场 i-k(/
Y0  
Asian dollar rate 亚洲美元利率 7` XECIh  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 uxq#q1  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ov>`MCS,v  
asked price 沽盘；喊价；索价；卖方报价 dt>!=<|k  
assessable income 应评税入息 .L]2g$W\p  
assessable loss 应评税亏损 brn>FFAwO  
assessable profit 应评税利润 @:9mTP7  
assessable value 应评税值 gr>FLf   
assessed profit 估定利润 Xn<|6u  
assessed value 经评估价值 D{t0OvQag  
assessment 评税；评定；估价；评税单 h!hv{c  
assessment number 评税编号；估价编号 +hT9V1'-D  
assessment of additional tax 补加税评税 5'0kf7  
assessment of performance 业绩评估；实绩评价 38JU-aq  
Assessor 评税主任 n;dWb$:  
asset price bubbles 资产价格泡沫 \>eFs} Y/  
asset-backed securities 具资产保证的证券 D>wo>,G  
assets accretion 资产增值 .B$3y#TOb  
assets and liabilities 资产与负债 Ujly\ix`  
assets betterment statement 资产递增表；资产改进表 =4x-x nA  
assets lending 实物放款；有抵押贷款 LGCeYXic  
assets of the company passing on the death 死者去世时转移的公司资产 %Z
lnGr  
assets pledged as security for liabilities 用作负债抵押的资产 y2C/DyuAY|  
assets portfolio 资产投资组合 \g@jc OKU  
assets price 资产价格 o{| |Ig  
assets quality 资产质素 MD+eLA7  
assets realization 资产变现
PzLV}   
assets refinancing arrangement 资产再集资安排 %bnjK
#o"Q  
assets securitization 资产证券化 ;u%4K$   
assets situated outside Hong Kong 在香港以外地方的资产 3'`X_C|d53  
assets stripping 削减资产；拆卖资产 -g vS3`lX  
assets value 资产值 eR8>5:V_  
assignee 承让人 K*MI8')  
assignment 转让；转让书；转让契 z<<aT  
assignment of interest 权益转让 fli7Ow?M~  
assignment of letters patent and trade mark 专利证书及商标转让 l}Vg;"1'J  
assignment of property 物业转让；物业转让书 gE!`9#..  
assignment right 转让权 jmnrpXaAx  
assignor 转让人 jRdW=/q+(  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 U09@pne8  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 RKz _GEH)  
associate member 附属会员 yj`xOncE}  
associated body corporate 相联法人团体 C_hIPMU=  
associated company 相联公司；联属公司 3j$,x(ua9  
associated corporation 相联法团 VzFzVeJ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] dU"C=c(w\  
公认会计师公会〔英国〕 m9m~2   
Association of Futures Exchange Brokers 香港期货经纪协会 z;i4F.p  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 x\(yjNZH  
association of underwriters 承保人组织 TGPHjSZ1  
assumption of control 接管 7o M]qLF  
assurance 担保；保险；转易；转易书 EY!
P"u;  
assurance of interest 权益的转易 =0mGfTc  
at 19XX price 按一九ＸＸ年价格计算 o Bp.|8-  
at a discount 按赔价计算；按贴水价格计算；打折扣 5s2/YG=  
at a premium 按溢价计算；按升水价格计算 >5]w\^QN9_  
at call 通知付款；按通知 !]WC~#|{B  
at constant market price 按固定市价计算 4>[tjz.?k  
at constant price 按固定价格计算 B.[5N;c  
at cost 按成本计算 ["?WVXCF8|  
at current market price 按当时市价计算；按现时市价计算 < 'qtqUL\  
at current price 按当时价格计算；按现时价格计算 fm,:8%  
at factor cost 按要素成本计算；按生产要素成本计算 V=H}Ecd  
at money-of-the-day price 按付款当日价格计算 `_+m3vHG  
at or better 按指定或较佳价位〔买卖指令〕 QmB,~x{j>  
at par 按面值计算；平价 ]G2%VKkr  
at sight 见票即付 0 :1ldU 4  
at the close 按收市盘 12%4>2}~>  
at the opening 按开市盘 d`Em)3v  
attestation 见证；见证条款 b(gcnSzM2  
at-the-money option 平价期权 m-!z(vcn  
attorney 受权人；受托代表人 |teDe6\m  
attornment 新拥有人承认书 k+&1?]
  
attributable profit 可归属利润 vR\[IV?  
attributable share value 可归属股份价值 _b 8XF&O  
Auckland Stock Exchange 奥克兰证券交易所 Hz<)a(r!J  
auction 拍卖 _N`pwxpsb  
auctioneer 拍卖商 =E%<"FB  
audit 审计；核数 ZZl4|  
Audit Commission 审计署 EC|b7  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Z})n%l8J]p  
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〕 \\~4$Ai[  
audit review 帐目审查 t]%!vXo  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 kOuQR$9s  
audited account 审计帐目；经审计的帐目 ^l/$ 13=  
audited annual account 经审计的周年帐目 }u7&SU  
audited balance sheet 经审计的资产负债表 q&wXs/$a  
auditor 核数师；核数主任；审计师 \it<]BN  
auditor's certificate 核数师证明书；审计师证明书 h?:Y\DlU'  
auditor's report 核数师报告；审计师报告 p
NzGpCk  
Aussie bond 澳元债券 gb0ZGnI  
austerity budget 紧缩预算 OECXN
x  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 X{riI^(  
Australia All Ordinaries Index 澳洲所有普通股票指数 Ycx$CUC  
Australian Dollar [AUD] 澳元 0#KB.2AP  
Australian Options Market 澳大利亚期权市场 S$I:rbc  
Australian Securities Commission 澳洲证券事务监察委员会 ETVT.R8  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 >taZ
w'  
Australian Stock Exchange 澳大利亚证券交易所 xR;-qSl7Ms  
Austrian Schilling [ATS] 奥地利先令 Swz1RT  
authentication 认证；鉴证 5Gsj;  
authority to purchase 委托购买证；委购书 KGX?\#-  
authorization 认可；核准；授权；授权书 U!x\oLP  
authorization by direction 指示授权 QcQ|,lA.HI  
authorization by instruction 指令授权 ;EfMTI}6K  
authorization by warrant 令状授权 KPA5 X]  
authorization of unit trust 单位信托的认可 b511qc"i>M  
authorized agent 指定代理人 57b;{kl  
authorized capital 法定资本 w8g36v*+(u  
authorized clerk 出市员  0-+`{j  
authorized dealer 认可交易商 Z;mDMvIu (  
authorized financial institution 认可财务机构 ZvO:!u0+"  
authorized fund 认可基金 uQ.VW/>  
authorized fund house 获授权的基金公司；认可基金公司 r4qFEFV3%  
authorized institution 认可机构 8)k.lPoo.  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 w,.Hdd6  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 T;< >""T  
authorized insurer 获授权保险人；获认可承保人 :+,qvu!M7  
authorized investment 特准投资项目 %t
zz3Y  
authorized person 获授权人 m,TqyP#  
authorized representative 获授权代表 t(MlZ>H  
authorized share capital 法定股本 X|wXTecg*|  
automated quotation system 自动报价系统 #Y*AGxk  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] F'#e]/V1  
自动交易系统〔香港期货交易所有限公司〕 ;mb 6i_  
automatic adjustment mechanism 自动调整机制 |E]YP~h  
automatic adjustment system 自动调整系统 }q ?iJ?P  
Automatic Clearing House 自动票据交换所 Z{n7z$s*  
automatic exchange rates accumulation system 自动化汇率累集系统 /bylA`IMW  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 vP'R7r2Yx  
automatic teller machine [ATM] 自动柜员机 3-8Vw$u  
autopay 自动转帐 {UYqRfgbZ  
available assets 可用资产 8`qw1dF  
available fiscal reserve 现存财政储备 e"|9%AW@<  
available profit 可用利润 J:mOg95<  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 %/MK$  
average 平均；平均数；海损 wL 5).`oq  
average basic salary 平均基本薪金 s}9aZ  
average consumer expenditure 平均消费开支；一般消费开支 Aq|LeH  
average cost 平均成本 <STjB,_s  
average cost of land production 增辟土地平均成本 T "G!H  
average daily turnover 平均每日成交额 m x,X
!}  
average daily wage rate 平均每日工资率 .[Sv|;x"E  
average expenditure pattern 平均开支模式 *<#&ne8  
average growth rate 平均增长率 a}c(#ZLs  
average net fixed assets 固定资产平均净值 C>;yW7*g"  
average of relatives 相对价格平均数 r%'2a+}D  
average price 平均价格 5#f&WL*U@  
average propensity to consume 平均消费倾向；一般消费倾向  D#m+w  
average propensity to save 平均储蓄倾向；一般储蓄倾向 oaBfq8,;  
average rate 平均率 8a)EL*LH`  
average revenue 平均收入；平均收益 +-~;?wA  
average stock 平均库存；平均存货 $@&bK2@.(  
average yearly rent 平均年租 ($W9 ?
  
avoidance of double taxation 避免双重课税 ccm <rZ7  
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  BW\R  
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