一些有用的会计术语(也不知道发的地方对不对)A

A: /1lUFL2D  
A share Ａ股；甲类股份 !P0
Oq)
q  
abatement of tax 减税；减扣免税额 +P<LoI  
ABN AMRO Bank N.V. 荷兰银行 C,D~2G  
above-the-line expenditure 线上项目支出；经常预算支出 Z5o6RTi  
above-the-line receipt 线上项目收入；经常预算收入 $Mp#tH28  
ABSA Asia Limited 南非联合亚洲有限公司 4m6E~_:F  
absolute change 绝对数值变更 zKk2>.  
absolute expenditure 实际开支 g< {jgF  
absolute guideline figure 绝对准则数字 bXiT}5mJU  
absolute interest 绝对权益 j7 D\O  
absolute order of discharge 绝对破产解除令 zW^@\kB0D  
absolute profit margin 绝对利润幅度 NUH#  
absolute value 实值；绝对值 /P0%4aWu=  
absolutely vested interest 绝对既得权益 H;$OCDRC  
absorbed cost 已吸收成本；已分摊成本 aNCIh@m~  
absorption 吸收；分摊；合并 Ol24A^  
absorption rate 吸收率；摊配率；分摊率 ,#r>#fi0  
ACB Finance Limited 亚洲商业财务有限公司 ""ICdZ_A  
acceptable form of reciprocity 合理的互惠条件 PZ"=t!  
acceptable rate 适当利率；适当汇率 9
YpD\H`  
acceptance agreement 承兑协议 .r?-O{2t  
acceptance for honour 参加承兑 ZWSYh>"  
acceptor 承兑人；接受人；受票人 OE/O:F:1j  
acceptor for honour 参加承兑人 HLU'1As65  
accident insurance 意外保险 JQ8wL _C>  
Accident Insurance Association of Hong Kong 香港意外保险公会 X}xy v  
accident insurance scheme 意外保险计划 d1#;>MiU  
accident year basis 意外年度基准 a ^b_&}y  
accommodation 通融；贷款 B
n/{J  
accommodation bill 通融票据；空头票据 GV([gs  
accommodation party 汇票代发人 igsJa1F  
account balance 帐户余额；帐户结余 X&6p_Lo  
account book 帐簿 i1?H*:]  
account collected in advance 预收款项 /E@|  
account current book 往来帐簿 $R7n1  
account of after-acquired property 事后取得的财产报告 ?8n`4yO0  
account of defaulter 拖欠帐目 n
rMm](Y45  
account payable 应付帐款 gX34
'<Z  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 n-{G19?  
account receivable 应收帐款 p/xxoU  
account receivable report 应收帐款报表 Nq)=E[$  
account statement 结单；帐单；会计财务报表 n||/3-HDj  
account title 帐户名称；会计科目 FHI`/  
accountant's report 会计师报告 RI"A'/56  
Accountant's Report Rules 会计师报告规则 -lm\~VZT3  
accounting and auditing procedure 会计与审计程序；会计与核数程序 0p_/eWww-  
Accounting Arrangements 《会计安排》 nj~1y')  
accounting basis 会计基础 C_Y^
<  
accounting by Official Receiver 破产管理署署长呈交的帐目 n8[ sl]L  
Accounting Circular 《会计通告》 ".eD&oX{  
accounting class 会计类别 Z*QsDS  
accounting date 记帐日期；会计结算日期 nJ4i[j8  
accounting for money 款项核算 ucyz>TL0  
Accounting Officer 会计主任 FMuM:%&J]  
accounting period 会计报告期；会计期 {|6(_SM|  
accounting policy 会计政策；会计方针 l=ZhHON  
accounting practice 会计惯例 Dm[4`p@IY\  
accounting principle 会计准则 ]w(i,iJ  
accounting record 会计记录 A -G?@U  
accounting report 会计报告 .Kr?vD^nG  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 v*1UNXU\  
Accounting Society of China 中国会计学会 >9(lFh0P  
accounting statement 会计报表 [C)-=.Xx)j  
accounting system 会计制度；会计系统 Be+vC=\K  
accounting transaction 会计事项；帐务交易 d:6?miMH]t  
accounting treatment 会计处理 g#;w)-Zj  
accounting year 会计年度 o64&BpCK  
accretion 增值；添加 mV} peb  
accrual 应计项目；应累算数目 Q9Wa@gi|  
accrual basis 应计制；权责发生制 1j<=TWit  
accrual basis accounting 应计制会计；权责发生制会计 w9h\J#f  
accrue 应累算；应计 t7("geN]  
accrued benefit 应累算利益 DQd~!21\|  
accrued charges 应计费用 HKCMK
HR  
accrued cumulative preference share dividend 应累算的累积优先股股息 =)(o(bfSKr  
accrued expenses 应累算费用 i3*S`/]p  
accrued interest payable 应付利息；应计未付利息 ";cWK29\f  
accrued interest receivable 应收利息；应计未收利息 nW3`Z1kq})  
accrued right 累算权益 ?C6iJnm  
accruing profit 应累算的利润 ojzO?z  
accumulated fiscal reserve 累积财政储备 vW 0m%  
accumulated profit 累积利润；滚存溢利 6yKr5tH4  
accumulated reserve 累积储备 6e$(-ai  
accumulation of surplus income 累积收益盈余 wGE:U`
 
acquired assets 既得资产 cejSGsW6q  
acquisition 收购；购置；取得 C XZm/^  
acquisition cost 购置成本 n0kBLn  
acquisition expenses 购置费用 -82Rz   
acquisition of 100% interest 收购全部股权 q3B#rje>h  
acquisition of control 取得控制权  [ottUS@  
acquisition of fixed assets 购置固定资产 &)OX*y  
acquisition of shell “买壳” H3}{]&a  
acquisition price 收购价 0x'>}5`5  
act of God 天灾 HiEXw}Hkz  
acting partner 执事合伙人 q-3%.<LL  
active market 买卖活跃的市场；交投畅旺的市场；旺市 LZV  
active partner 积极参与的合伙人 xjiMM>|n  
active trading 交投活跃 [>Kkj;*  
actual circulation 实际流通 W~ XJ']e  
actual cost 实际成本 R}a,.C  
actual expenditure 实际开支；实际支出 Sve~-aG  
actual income 实际入息；实际收入；实际收益 ;=Jj{FoG%  
actual market 现货市场 Slcf=  
actual price 现货价；实际价格 r@0HqZx`  
actual profit 实际利润 agN`) F!  
actual quotation 实盘；实际价位；实际报价 >sdj6^[+  
actual year basis 按实际年度计算 {=j!2v#8~  
actuals 实货 a0Cf.[L  
actuarial investigation 精算调查
.G#S*L  
actuarial principle 精算原则 5@bLDP  
actuarial report 精算师报告 KD*,u{v;  
Actuarial Society of Hong Kong 香港精算学会 !9DqW&8  
actuarial valuation 精算师估值 ZkkXITQkPM  
actuary 精算师 l2U"4d!o  
ad referendum agreement 暂定协议；有待覆核的协定 1g5%Gr/0$5  
ad valorem duty 从价税；按值征税 'H<?K  
ad valorem duty system 从价税制 i2A>T/?{  
ad valorem fee 从价费 900#K   
ad valorem tariff 从价关税 0~Ot  
additional allowance 额外免税额 [s"3g\L';  
additional amount for unexpired risk 未过期风险的额外款额 .{LFc|Z[  
additional assessable profit 补加应评税利润 yv^j~  
additional assessment 补加评税 `h/j3fmX?  
additional commitment 额外承担 G eN('0  
additional commitment vote 额外承担拨款 qi_[@da f?  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {BKu'A  
additional dependent parent allowance 供养父母额外免税额 33DP0OBL^  
additional provision 额外拨款 /Ou`$2H87  
additional stamp duty 附加印花税 *r$Yv&c,  
additional tax 补加税罚款；补加税款 k5]s~*,0  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 e'mm42  
adjudged bankrupt 被裁定破产 ! R?r)G5E  
adjudicated bankrupt 裁定破产人 (EGsw o  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 mnu4XE#|  
adjudication of bankruptcy 裁定破产；宣告破产 So\(]S  
adjudication of insolvency 裁定无力偿还债务 Q5b?- P  
adjusted actual 经调整的实数；调整后的实数 h.ojj$f,  
adjusted current assets 经调整的流动资产；调整后的流动资产 *fso6j#%  
adjusted figure 经调整的数字；调整后的数额 (p'yya{(  
adjusted liabilities 经调整的负债；调整后的负债 >_(Xb%w  
adjusted loss 经调整的亏损；调整后的亏损 kMAQHpDD  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 rY_)N^B|nF  
adjusted profit 经调整的利润；调整后的利润 O E0w/{  
adjusted surplus 经调整的盈余额；调整后的盈余额 T>e!DOW;  
adjusted value 经调整的价值；调整后的价值 =0TnH<`  
adjustment 调整；修订；理算〔保险〕 mS5'q q;t  
adjustment centre 调剂中心 '+N!3r{G  
adjustment lag 调整过程的时间差距；调整时差 e)LRD&Q  
adjustment mechanism 调整机制 uA7~`78  
adjustment of loss 亏损调整 %+YLe-\?  
adjustment process 调整过程；调整程序 \RyOexNZ  
adjustment range 调整幅度 FA<|V!a  
administered exchange rate 受管制汇率 R<@s]xX_  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 M5s>;q)  
administration expenses 行政费用 j|TcmZGO  
administration fee 手续费；行政费 N}b/;Y  
administration in bankruptcy 破产管理 kB{  
administration order 遗产管理令 \:-#,( .V  
administrator 管理人；遗产管理人 S(eCG2gR  
administrator of the estate 遗产管理人 P7O$*  
admission of debt 债项承认书 )1wC].RFYm  
admission of proof 接纳债权证明 4eK!1|1  
advance 放贷款项；垫付款项；预支款项；预付款项
F0W4B  
advance account 暂支帐目；预付款帐户 #\[h.4i  
advance compensation 预付补偿金 a,tzt ]>  
advance from shareholder 股东垫款 lfp[(Ph)9  
advance pending reimbursement 预支以待日后付还 &[$qA  
advanced economy 先进经济体系 eRc+.m[  
advancement 预付；预付财产 Qyvn A|&  
advances warrant 垫款令 G?CaCleG  
advancing 贷出 q,3_)ZOq  
adverse balance 逆差 |9T3" _MmJ  
adverse exchange 逆汇 nfET;:{  
advertisement addressed to shareholders 在报章刊登的致股东通告 bhDV U(%I6  
advice for collection 托收通知书 ma[%,u`  
advice of drawing 提款通知书；汇票通知书 O*xC}$OOn  
advice of payment 付款通知 u9My.u@-*%  
Advisory Committee [Securities and Futures Commission] A(G%9'T  
谘询委员会〔证券及期货事务监察委员会〕 hJ$o+sl  
Advisory Committee on Diversification 经济多元化谘询委员会 !|;^  
affidavit 誓章；遗产申报誓章 M3ihtY  
affidavit of no receipt 述明无收款的誓章 'g.9 goQ  
affiliate 联号；联营公司；附属公司 $#4Qv5}  
affiliated company 附属公司；联号；联营公司 pQAG%i^mF  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 _jg&}HM  
affordability 负担能力 u:AKp<'  
African Development Bank [AfDB] 非洲开发银行 xDU>y  
after-acquired property 事后取得的财产 ;[TC`DuNj0  
after-hours dealing 市后交易 'QW/TJ=7r  
after-tax profit 税后盈利；税后利润；税后溢利 6x|"1 G{  
agency agreement 代理协议 'RK.w^  
agency expenses 代理机构的开支 V/5.37FSb  
agency fee 代理费 CZ"~N`  
Agency Law 《代理法》 ?,
uTH 4  
agent 代理人；承销人 _
L 5<  
agent of company 公司代理人 a,g3/  
agent's fee 代理人费；经纪费 s\i:;`l:=5  
aggregate 总计；总数；总体数字 |&OW_*l  
aggregate amount 总款额；总额 |^9+c2  
aggregate assets and liabilities 总体资产与负债 Xmr|k:z  
aggregate at constant price 按固定价格计算的总体数字 uvR9BL2=  
aggregate demand 总需求 JLo'=(  
aggregate gross position 总持仓量 s+IU%y/9$a  
aggregate limit 总限额 XCr\Y`,Z@  
aggregate of salaries tax 合计薪俸税 j06?Mm_c2  
aggregate performance 总体表现；总体业绩 e59P6/z  
aggregate supply 总体供应 "zFv?ay  
aggregate surplus 总盈余 vU,AOK[l{  
aggregate total 整体总额 kHLpa/A  
aggregate value 总值；合计价值 vM )2F  
aggregated basis 合计基准 p|fSPSz  
aggregated net chargeable income 合计应课税入息实额 X,-QxV=lc)  
aggregation 合并计算；合计；总和 ev~/Hf  
aggregation of incomes of husband and wife 夫妇入息合并计算 -}avH  
aggregation of property 财产的总和  .>?h  
agio 差价；贴水 k |}&  
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》 x?s5vxAKf  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment xuBXOr4"P  
《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》 5@l[!Jl0k  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment XRoMD6qf;  
《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》 GVS-_KP\  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ZccQ{$0H  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ?^y%UIzf  
agreement for a settlement 授产协议 N6K%Wkz  
agreement for assignment 转让协议 .G-F5`2I  
agreement for sale 售卖协议；买卖协议 PL vz1}ts  
agreement for sale and purchase 买卖协议 FyD^\6/x  
agreement for the payment of interest 支付利息协议 6G2s^P1Dl@  
agreement for the repayment of money 还款协议 Ip c2Qsa  
agreement of reinsurance 再保险协议
S%+,:kq  
Agricultural Bank of China 中国农业银行 YdsY2  
air passenger departure tax 飞机乘客离境税 LF o{,%B  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 'lmZ{a6  
airport tax 机场税 DXX(qk)6  
alcohol duty 酒精税 xW|^2k  
alienation 让与；让渡；转让 7C~qAI6Eg  
alimony 生活费；赡养费 fDe4 [QQ8  
All Ordinaries Index [AOI] 所有普通股指数 55lL aus  
all risks 全险；综合险 CbPCj.MH  
All Sales Record for Stock Market 《股票市场成交报告》 0LI:R'P+P[  
Allied Capital Resources Limited 新联财务有限公司 2K >tI9);  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 F:$Dz?F0v  
allocation letter 拨款信件 'zYKG5A  
allocation of fund 分配款项；预留款项 "V/|RC  
allocation of profit 利润分配；溢利分配 w\(LG_n|  
allocation warrant 拨款令 V[E7mhqy  
allotment 分配；配股 6 0C;J!D  
allotment notice 股份配售通知；配股通知 :CH*~o  
allotment of shares 股份分配 \1`L-lz  
allowable 可获宽免；免税的 e|Ip7`  
allowable business loss 可扣除的营业亏损 "F_o%!l  
allowable expenses 可扣税的支出 6@0 wKV!D  
allowance 免税额；津贴；备抵；准备金 1X-KuGaD  
allowance for debts 债项的免税额 }mGOEG|F2  
allowance for depreciation by wear and tear 耗损折旧免税额 e<_yr>9g"  
allowance for funeral expenses 殡殓费的免税额 JtB"Dh  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 D@]gc&JN[  
allowance for repairs and outgoings 修葺及支出方面的免税额 VyRU_<xP  
allowance to debtor 给债务人的津贴 ZHPsGHA  
alteration of capital 资本更改 TTNgnP  
alternate trustee 候补受托人 -KzU''  
amalgamation 合并 RX]x3-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 G`!ff  
ambit of charges 征税范围；收费范围 _W@SCV)yH  
amended valuation 经修订的估值 7lP3\7wD@9  
American Commodities Exchange 美国商品交易所 3,`.$   
American Express Bank Limited 美国运通银行 ,.# SEv5  
American Stock Exchange 美国证券交易所 JGmW>mH  
amortization 摊销 M:m-iX  
amount due from banks 存放银行同业的款项 `b(y 5Z  
amount due from banks abroad 存放海外银行同业的款项 !83x,*O  
amount due from holding companies 控股公司欠款 q;I`&JK  
amount due from local banks 存放本港银行同业的款项 sy^k:y?  
amount due to banks 银行同业的存款 &p?Oo^  
amount due to banks abroad 海外银行同业的存款 iU)-YFO  
amount due to holding companies 控股公司存款 D+ki2UVt&  
amount due to local banks 本港银行同业的存款 NW-l_]k  
amount due to outport banks 外埠银行同业的存款 >v4k_JX  
amount for note issue 发行纸币的款额 GPqF>  
amount of bond 担保契据的款额 # SmM5%  
amount of consideration 代价款额 ~cE;k@  
amount of contribution 供款数额 zs+[Aco)  
amount of indebtedness 负债款额 apW0(&\  
amount of principal of the loan 贷款本金额 [V#"7O vl  
amount of rates chargeable 应征差饷数额 rWN#QL()*  
amount of share capital 股本额 3YY<2<
  
amount of sums assured 承保款额 WIwbf|\  
amount of variation 变动幅度 ;bt@wgY  
amount of vote 拨款数额 Y`FGD25`  
amount payable 应付款额 ,v"/3Ff{,  
amount receivable 应收款额 o]NL_SM_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +mBJvrI  
analysis 分析 JOj\#!\>k0  
ancillary risk 附属风险 X,- ' v[z  
annual account 周年帐目；周年帐目报表；年度决算；年结 Z&mV1dxR  
annual accounting date 年结日期 cz_4cMgxu  
annual allowance 每年免税额；年积金；年度津贴；年津 lYd#pNN  
annual balance 年度余额 kndP?#> p1  
annual disposable income 每年可动用收入 nG#lrYZw  
annual estimates 周年预算 ?e|
'I"  
annual fee 年费 rT`D@ I  
annual general meeting 周年大会 {Y5h*BD>  
annual growth rate 年增率；每年增长率 my#qmI  
annual long-term supplement 长期个案每年补助金 Isq3YY  
annual pensionable emolument 可供计算退休金的年薪 9Ao0$|@b  
annual report 年报 {GF>HHQb  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^qpa[6D6x  
annual return 周年报表；周年申报表；每年报税表格 vOYcS$,^X%  
Annual Return Rules 《周年报表规则》 B0c}5V  
annual review of consumer prices 每年消费物价回顾 '-#6;_ i<  
annual roll-forward basis 逐年延展方式 +n(H"I7cU  
annual salary 年薪 ,2>:h"^  
annual statement 年度报表；年度决算表 b("JgE`  
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 YY
I  
annuitant 年金受益人 $Z;HE/3  
annuity 年金 oeXNb4; 4  
annuity contract 年金合约 >J=x";,D|~  
annuity on human life 人寿年金 Y
tQKsM  
antecedent debt 先前的债项 FV/xp}nz  
ante-dated cheque 倒填日期支票 T0_9:I`&  
anticipated expenditure 预期开支 w
AHb5>!  
anticipated net profit 预期纯利 syh0E=If_  
anticipated revenue 预期收入 |-7<?aw"  
anti-inflation measure 反通货膨胀措施 GS{:7%=j  
anti-inflationary stance 反通货膨胀立场 6RZ[X[R[}  
apparent deficit 表面赤字 v)JQb-<  
apparent financial solvency 表面偿债能力 \h^bOxh  
apparent partner 表面合伙人 hMJ \a  
application for personal assessment 个人入息课税申请书 &QOob)  
application of fund 资金应用 FH8?W| G  
application to release as liquidator and to destruct the books of accounts and documents _lQ+J=J$.R  
申请免除清盘人职务及毁灭帐簿与文件 gB3&AQ  
appointed actuary 委任精算师
-<#n7b  
appointed auditor 委任核数师；委任审计师 i7~oZ)w  
appointed trustee 委任的受托人 K. G#[  
appointer 委任人 Y=G *[
G#  
apportioned pro rata 按比例分摊 }wR)
p  
apportionment 分配；分摊 ZLvw]N&R  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4x'^?0H@  
apportionment formula 分摊方程式 1elx~5v1.=  
apportionment of estate duty 遗产税的分摊 y_"GMw  
appraisal 估价；评估 )EO/P+&  
appreciable growth 可观增长 9\)NFZ3Mz  
appreciable impact 显着影响 %9mCgHQ9  
appreciable increase 可观增长 Kw'Dzz%kN  
appreciation 增值；升值 "!)8bTW  
appreciation against other currencies 相对其他货币升值 ,|I\{J #C  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 We#*.nr{3Z  
appreciation tax 增值税 v%3)wD  
appropriation 拨款；拨用；拨付 ~E^EF{h   
appropriation account 拨款帐目 gx[#@(  
Appropriation Bill 拨款法案 M;MD-|
U  
appropriation-in-aid system 补助拨款办法 _|8"&*T^  
approved assets 核准资产 *Oz
5I  
approved basket stock 认可一篮子证券 hZlajky  
approved budget 核准预算 (p} N9n$  
approved charitable donation 认可慈善捐款 r"fu{4aX  
approved charitable institution 认可慈善机构 va8:QHdU  
approved currency 核准货币；认可货币 uMsKF%m  
approved estimates 核准预算 7k6rhf7H  
approved estimates of expenditure 核准开支预算 mQ%kGqs  
approved overseas insurer 核准海外保险人 9+QLcb  
approved overseas trust company 核准海外信托公司 NtTLvO6  
approved pooled investment fund 核准汇集投资基金 =mqV&FgRo  
approved provident fund scheme 认可公积金计划 lO, 2  
approved provision 核准拨款 z,rWj][P  
approved redeemable share 核准可赎回股份 Cw{#(x
X  
approved regional stock 认可地区性证券 %o4d43uZ  
approved retirement scheme 认可退休金计划 C`mXEX5  
approved subordinated loan 核准附属贷款 ^e>v{AE%  
arbitrage 套戥；套汇；套利 Q\=u2}/z0  
arbitrageur 套戥者；套汇者 *MagicA  
arbitrary amount 临时款项 ZJ=C[s!wu  
arrangement 措施；安排；协定 EZP2Bb5g  
arrears 欠款 n+GCL+Mo  
arrears of pay 欠付薪酬 (%0X\zvu/  
arrears of revenue 逾期未收税款；逾期未收的帐项 dc&Qi_W  
articles of association 组织章程；组织细则；组织章程细则 BpP\C!:^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !+
)$;`  
ascertainment of profit 确定利润 1rPeh{SZ  
"Asia Clear" “亚洲结算系统” ^DZiz[X+|  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 g8k
w|BgnL  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 /LSiDys  
Asian Development Fund [ADF] 亚洲发展基金 66L*6O4  
Asian dollar bond 亚洲美元债券 SgXXitg9+  
Asian dollar market 亚洲美元市场 r.ajw&J2  
Asian dollar rate 亚洲美元利率 `MTOe1  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 l"*>>/U k  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ZQBo|8*  
asked price 沽盘；喊价；索价；卖方报价 uaDU+ywL  
assessable income 应评税入息 6l_8Q w*5I  
assessable loss 应评税亏损 l3g6y9;  
assessable profit 应评税利润 30H:x@='9  
assessable value 应评税值 %\b5)p  
assessed profit 估定利润 6AQ;P  
assessed value 经评估价值 #-lk=>  
assessment 评税；评定；估价；评税单 [/#n+sz.A  
assessment number 评税编号；估价编号 T[Gz  
assessment of additional tax 补加税评税 *znCe(dd  
assessment of performance 业绩评估；实绩评价 %Vt@7SwRJ  
Assessor 评税主任 n@mUQ6  
asset price bubbles 资产价格泡沫 _)Qt,$  
asset-backed securities 具资产保证的证券 bfpW^y  
assets accretion 资产增值 },Z-w_H  
assets and liabilities 资产与负债 dfJ7Dhn  
assets betterment statement 资产递增表；资产改进表 ^d=Z/d[  
assets lending 实物放款；有抵押贷款 {Zseu$c  
assets of the company passing on the death 死者去世时转移的公司资产 ,}2j Fb9z4  
assets pledged as security for liabilities 用作负债抵押的资产 ptDA))7M/  
assets portfolio 资产投资组合 uk'<9g^  
assets price 资产价格 Cza)s  
assets quality 资产质素 9hguC yr@h  
assets realization 资产变现 ~r>UjC_ B:  
assets refinancing arrangement 资产再集资安排 Mvcl9  
assets securitization 资产证券化 F 1zc4l6  
assets situated outside Hong Kong 在香港以外地方的资产 L0_=R;.<  
assets stripping 削减资产；拆卖资产 dJ&s/Z/>E  
assets value 资产值 >y8Z{ALQ5  
assignee 承让人 3o^V$N.  
assignment 转让；转让书；转让契 57MoO  
assignment of interest 权益转让 \U-5&,fP  
assignment of letters patent and trade mark 专利证书及商标转让 7I44BC*R~  
assignment of property 物业转让；物业转让书 E Fv+[  
assignment right 转让权 eqf~5/Z  
assignor 转让人 /gdo~  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 $OhL 95}7  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 fzio8mKVX  
associate member 附属会员 uBMNkN8  
associated body corporate 相联法人团体 =H?Nb:s  
associated company 相联公司；联属公司 v*^2[pf  
associated corporation 相联法团 =& lYv  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] w6yeX<!ll  
公认会计师公会〔英国〕 hWW<]qzA,  
Association of Futures Exchange Brokers 香港期货经纪协会 'Qfy+_0  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 y(zU:.  
association of underwriters 承保人组织 $?GO|.59  
assumption of control 接管 7> ]C2!  
assurance 担保；保险；转易；转易书 VN".NEL  
assurance of interest 权益的转易 ^}[ N4  
at 19XX price 按一九ＸＸ年价格计算 jXDo!a|4y  
at a discount 按赔价计算；按贴水价格计算；打折扣 {vH8X(m  
at a premium 按溢价计算；按升水价格计算 iGlZFA  
at call 通知付款；按通知 Z)&HqqT3p  
at constant market price 按固定市价计算 a|53E<5X  
at constant price 按固定价格计算 r 1a{Y8?  
at cost 按成本计算 ZT8j9zs  
at current market price 按当时市价计算；按现时市价计算 zF$wz1 %  
at current price 按当时价格计算；按现时价格计算 `&6]P:_qp  
at factor cost 按要素成本计算；按生产要素成本计算 puyL(ohem  
at money-of-the-day price 按付款当日价格计算 b>(lF%M  
at or better 按指定或较佳价位〔买卖指令〕 Dm^kuTIG  
at par 按面值计算；平价 +=8Po'E^!d  
at sight 见票即付 6qDD_:F  
at the close 按收市盘 y
LX#: nm  
at the opening 按开市盘 syfR5wc  
attestation 见证；见证条款 qs b4@jt+  
at-the-money option 平价期权 >dGYZfqD  
attorney 受权人；受托代表人 j%h Y0   
attornment 新拥有人承认书 .0ZvCv:>  
attributable profit 可归属利润 =>J#_Pprn  
attributable share value 可归属股份价值 [P,nW/H  
Auckland Stock Exchange 奥克兰证券交易所 {ULnQ6@  
auction 拍卖 Fo=6A[J  
auctioneer 拍卖商 ]r
m=F]W/n  
audit 审计；核数 f$'D2o, O  
Audit Commission 审计署 Y|~>(  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] [)u(\nfGX  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 F{+`F<r  
audit review 帐目审查 OR9){qP  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 pp`U]Q5"gX  
audited account 审计帐目；经审计的帐目 Jp#cFUa t  
audited annual account 经审计的周年帐目 `
QF|> N  
audited balance sheet 经审计的资产负债表 gD\}CxtG  
auditor 核数师；核数主任；审计师 DIAP2LR ?  
auditor's certificate 核数师证明书；审计师证明书 7q=0]Hrg(D  
auditor's report 核数师报告；审计师报告 iD`XD\.?  
Aussie bond 澳元债券 mTg
n}rXk  
austerity budget 紧缩预算 @$R a  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ;$Jvqq|T  
Australia All Ordinaries Index 澳洲所有普通股票指数 .gJKr  
Australian Dollar [AUD] 澳元 4#9-Z6kOk  
Australian Options Market 澳大利亚期权市场 jg8P4s  
Australian Securities Commission 澳洲证券事务监察委员会 n58jB:XR(  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 SAJ=)h~  
Australian Stock Exchange 澳大利亚证券交易所 FM)*>ax{  
Austrian Schilling [ATS] 奥地利先令 R2s>;V.:  
authentication 认证；鉴证 t_dg$
KB  
authority to purchase 委托购买证；委购书 9="sx 8?  
authorization 认可；核准；授权；授权书 6KG63`aQ  
authorization by direction 指示授权 WGx>{'LJ  
authorization by instruction 指令授权 #w@Pa L iS  
authorization by warrant 令状授权 aB)DX  
authorization of unit trust 单位信托的认可 OEW,[d  
authorized agent 指定代理人 H/&Q,9sU21  
authorized capital 法定资本 buXG32;  
authorized clerk 出市员 1%`:8  
authorized dealer 认可交易商 h_L '_*  
authorized financial institution 认可财务机构 cFvx*n  
authorized fund 认可基金 #VE$C3<  
authorized fund house 获授权的基金公司；认可基金公司 {  9$Q|XK  
authorized institution 认可机构 oUSG`g^P(M  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 j[cjQ]>~'  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >6 #\1/RP  
authorized insurer 获授权保险人；获认可承保人 %
5gJ6>@6Z  
authorized investment 特准投资项目 mNel3J3  
authorized person 获授权人 nW_  
authorized representative 获授权代表 eHe /w9`$R  
authorized share capital 法定股本 a6E"  
automated quotation system 自动报价系统 bicL%I2h  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] |GQ$UB  
自动交易系统〔香港期货交易所有限公司〕 Kj 8 W  
automatic adjustment mechanism 自动调整机制 OvG0UXRU  
automatic adjustment system 自动调整系统 E5{)d~q  
Automatic Clearing House 自动票据交换所 @&##c6\$  
automatic exchange rates accumulation system 自动化汇率累集系统 8-ssiiJ}gh  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 8v 1%H8  
automatic teller machine [ATM] 自动柜员机 =_J<thp  
autopay 自动转帐 G\ZRNb  
available assets 可用资产 66^t[[  
available fiscal reserve 现存财政储备 KBe {  
available profit 可用利润 zEfD{I  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 4>C=:w  
average 平均；平均数；海损 s'Gy+
h.  
average basic salary 平均基本薪金 ix@rq#  
average consumer expenditure 平均消费开支；一般消费开支 /exl9Ilt]  
average cost 平均成本 c[lob{,  
average cost of land production 增辟土地平均成本 l:yAgm`  
average daily turnover 平均每日成交额 d}cJ5!d  
average daily wage rate 平均每日工资率 >C&<dO#i  
average expenditure pattern 平均开支模式 $ _Bu,;
 
average growth rate 平均增长率 D D;+& fe  
average net fixed assets 固定资产平均净值 @zF:{=+]+  
average of relatives 相对价格平均数 +/86
w59  
average price 平均价格 %E7.$Gj%  
average propensity to consume 平均消费倾向；一般消费倾向 8z8SwWS?  
average propensity to save 平均储蓄倾向；一般储蓄倾向 GS
nHxs)  
average rate 平均率 0a6z"K}  
average revenue 平均收入；平均收益 kdPm # $-  
average stock 平均库存；平均存货 Lj-&TO}OZ  
average yearly rent 平均年租 qgsE7 ]  
avoidance of double taxation 避免双重课税 i=H>D  
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 "M0l;  
#L= eK8^e  
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