一些有用的会计术语(也不知道发的地方对不对)A

A: &+ KyPY+  
A share Ａ股；甲类股份 I@2uF-  
abatement of tax 减税；减扣免税额 pO%{'%RA  
ABN AMRO Bank N.V. 荷兰银行 Ve{n<{P  
above-the-line expenditure 线上项目支出；经常预算支出 hd+]Ok7"  
above-the-line receipt 线上项目收入；经常预算收入 l)4O .*  
ABSA Asia Limited 南非联合亚洲有限公司 M!1U@6n!=)  
absolute change 绝对数值变更 j'K38@M:MN  
absolute expenditure 实际开支 F{<5aLaYti  
absolute guideline figure 绝对准则数字 Xka<I3UD5  
absolute interest 绝对权益 U@G"`RYl  
absolute order of discharge 绝对破产解除令 1y J5l,q  
absolute profit margin 绝对利润幅度 (Uk>?XAr  
absolute value 实值；绝对值 *?/tO, R?  
absolutely vested interest 绝对既得权益 BZK2$0  
absorbed cost 已吸收成本；已分摊成本 .XXW|{  
absorption 吸收；分摊；合并 zuSq+pxL@  
absorption rate 吸收率；摊配率；分摊率 R}8XRe  
ACB Finance Limited 亚洲商业财务有限公司 
tz26=8  
acceptable form of reciprocity 合理的互惠条件 Ck\7F?S  
acceptable rate 适当利率；适当汇率 RK[D_SmS  
acceptance agreement 承兑协议 0RUi\X4HI  
acceptance for honour 参加承兑 O] Y v  
acceptor 承兑人；接受人；受票人 YEv%C|l  
acceptor for honour 参加承兑人 <$%X<sDkq  
accident insurance 意外保险 -$(Jk<  
Accident Insurance Association of Hong Kong 香港意外保险公会 C|MQ $~5:w  
accident insurance scheme 意外保险计划 ,~COZi;R.D  
accident year basis 意外年度基准 MJ`N,E[  
accommodation 通融；贷款 $9 +YNgW>  
accommodation bill 通融票据；空头票据 &-%>qB|*  
accommodation party 汇票代发人 A /(lKq  
account balance 帐户余额；帐户结余 e,>%Z@92(  
account book 帐簿  v,=v  
account collected in advance 预收款项 Lxv6!?v|  
account current book 往来帐簿 pY@Y?Jj  
account of after-acquired property 事后取得的财产报告 *z'8
j  
account of defaulter 拖欠帐目 !Uh
2}ic  
account payable 应付帐款 <a4TO8  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 mpgOs  
account receivable 应收帐款 -(i(02PX
 
account receivable report 应收帐款报表 41G5!=i  
account statement 结单；帐单；会计财务报表 5G(3vRX|1  
account title 帐户名称；会计科目 .%}?b~   
accountant's report 会计师报告 7tNc=,x}  
Accountant's Report Rules 会计师报告规则 y}FZD?"  
accounting and auditing procedure 会计与审计程序；会计与核数程序 )KE[!ofD  
Accounting Arrangements 《会计安排》 |
?d#eQ9a  
accounting basis 会计基础 j%L&jH6@  
accounting by Official Receiver 破产管理署署长呈交的帐目 fmfTSN(Q~`  
Accounting Circular 《会计通告》 VIC0}LT0R  
accounting class 会计类别 `0ZZ/] !L  
accounting date 记帐日期；会计结算日期 K*q[(,9  
accounting for money 款项核算 u7fK1
^O  
Accounting Officer 会计主任 S${Zzt"  
accounting period 会计报告期；会计期 1|{bDlmt  
accounting policy 会计政策；会计方针 "5C`,4s  
accounting practice 会计惯例 ?-MP_9!JK  
accounting principle 会计准则 ZE?f!ifp  
accounting record 会计记录 ~gE:-  
accounting report 会计报告 %dMqpY7"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 L[g0&b%%-  
Accounting Society of China 中国会计学会 =^&%9X  
accounting statement 会计报表 hA}~es=c  
accounting system 会计制度；会计系统 >5hhd38  
accounting transaction 会计事项；帐务交易 (@r `$5D.b  
accounting treatment 会计处理 F(5hmr  
accounting year 会计年度
jCioE
 
accretion 增值；添加 -`b8T0?oK  
accrual 应计项目；应累算数目 BHA9
23p?  
accrual basis 应计制；权责发生制 
]5Qy  
accrual basis accounting 应计制会计；权责发生制会计 b>\?yL/%+?  
accrue 应累算；应计 zce`\ /:  
accrued benefit 应累算利益 sa1h%<  
accrued charges 应计费用 {D`'0Z1"  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~1 ~Xfo>  
accrued expenses 应累算费用 S?ujRp  
accrued interest payable 应付利息；应计未付利息 ehNzDr\s  
accrued interest receivable 应收利息；应计未收利息 tz^/J=)"  
accrued right 累算权益 5O
<>mCF  
accruing profit 应累算的利润 uR;gVO+QC  
accumulated fiscal reserve 累积财政储备 #m<tJnEO  
accumulated profit 累积利润；滚存溢利 )yG"^Ulu  
accumulated reserve 累积储备 &<y2q/U}  
accumulation of surplus income 累积收益盈余 /PzcvN  
acquired assets 既得资产 31WC=ur5  
acquisition 收购；购置；取得 i;z{zVR  
acquisition cost 购置成本 ^T5X)Nu{=C  
acquisition expenses 购置费用 o:S0*  
acquisition of 100% interest 收购全部股权 C NsNZJ  
acquisition of control 取得控制权 dq\FBwfe  
acquisition of fixed assets 购置固定资产 6at1bQ$  
acquisition of shell “买壳” NTo!'p:s  
acquisition price 收购价 vb Y3;+M>  
act of God 天灾 y [#pC<^  
acting partner 执事合伙人 =<}<Ny  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Jzkq)]M  
active partner 积极参与的合伙人 ;5_{MCPM  
active trading 交投活跃 *
\}}Bv+9  
actual circulation 实际流通 mLh kI!4[  
actual cost 实际成本 =(v^5
 
actual expenditure 实际开支；实际支出 j;b42G~p  
actual income 实际入息；实际收入；实际收益 O.`Jl%  
actual market 现货市场 #[{3} %b  
actual price 现货价；实际价格 V7d)S&*V  
actual profit 实际利润 {-3LIO  
actual quotation 实盘；实际价位；实际报价 )s_n  
actual year basis 按实际年度计算 cD*}..-/4  
actuals 实货 lot%N(mB`  
actuarial investigation 精算调查 kIHDe
o%K}  
actuarial principle 精算原则 <%.5hCTp97  
actuarial report 精算师报告 VKp*9%9  
Actuarial Society of Hong Kong 香港精算学会  hc#!Lv  
actuarial valuation 精算师估值 vhbDb)J  
actuary 精算师 O.aG[wm8  
ad referendum agreement 暂定协议；有待覆核的协定 cH' iA.  
ad valorem duty 从价税；按值征税 Q?b14]6im  
ad valorem duty system 从价税制 Fm\"{)
V:b  
ad valorem fee 从价费 +4;uF]T  
ad valorem tariff 从价关税 5|3e&  
additional allowance 额外免税额 M_v?9L  
additional amount for unexpired risk 未过期风险的额外款额 YHNR3  
additional assessable profit 补加应评税利润 Snp|!e  
additional assessment 补加评税 @"
a6fn  
additional commitment 额外承担 Y3.$G1{#0w  
additional commitment vote 额外承担拨款 X cr  =  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <8,o50`B  
additional dependent parent allowance 供养父母额外免税额 ~h}Fi  
additional provision 额外拨款
IV%zO+  
additional stamp duty 附加印花税 \B F*m"lz  
additional tax 补加税罚款；补加税款 [B@'kwD\l  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 j/=iMq  
adjudged bankrupt 被裁定破产 CTX9zrY*T  
adjudicated bankrupt 裁定破产人 XU!2YO)t;!  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 -9N@$+T  
adjudication of bankruptcy 裁定破产；宣告破产 S/|,u`g-  
adjudication of insolvency 裁定无力偿还债务 gE#>RM5D  
adjusted actual 经调整的实数；调整后的实数 j',W 64  
adjusted current assets 经调整的流动资产；调整后的流动资产 glDcUCF3  
adjusted figure 经调整的数字；调整后的数额 v+p{|X-  
adjusted liabilities 经调整的负债；调整后的负债 7C#`6:tI  
adjusted loss 经调整的亏损；调整后的亏损 {3;AwhN0H  
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 &'cL%.  
adjusted profit 经调整的利润；调整后的利润 vEf4HZ&w  
adjusted surplus 经调整的盈余额；调整后的盈余额 \(226^|j  
adjusted value 经调整的价值；调整后的价值 8fA_p}wp  
adjustment 调整；修订；理算〔保险〕 mxor1P#|  
adjustment centre 调剂中心 x{D yTtX<  
adjustment lag 调整过程的时间差距；调整时差 QaUm1i#
 
adjustment mechanism 调整机制 ? WJ> p  
adjustment of loss 亏损调整 ^`un'5Vk  
adjustment process 调整过程；调整程序 S$
KFf=0  
adjustment range 调整幅度 kEwaT$  
administered exchange rate 受管制汇率 ~wg:!VWA)  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 X%yO5c\l2  
administration expenses 行政费用 ]7-&V-Ct*  
administration fee 手续费；行政费 F, U*
yj  
administration in bankruptcy 破产管理 SGb;!T*  
administration order 遗产管理令 J>fQNW!{  
administrator 管理人；遗产管理人 mF` B#  
administrator of the estate 遗产管理人 UOQEk22  
admission of debt 债项承认书 c/c$D;T  
admission of proof 接纳债权证明
<: &*  
advance 放贷款项；垫付款项；预支款项；预付款项 21k5I #U  
advance account 暂支帐目；预付款帐户 NM ]bgpP  
advance compensation 预付补偿金 YK|bXSA[  
advance from shareholder 股东垫款 *JggU  
advance pending reimbursement 预支以待日后付还 t78k4?  
advanced economy 先进经济体系 I*9e]m"  
advancement 预付；预付财产 8XbA'% o  
advances warrant 垫款令 @lJzr3}WZ  
advancing 贷出 {vAE:W.s  
adverse balance 逆差 $w"$r$K9K  
adverse exchange 逆汇 + QQS={  
advertisement addressed to shareholders 在报章刊登的致股东通告 06jqQ-_`h  
advice for collection 托收通知书 Aw&tP[N[  
advice of drawing 提款通知书；汇票通知书 *#TUGfwy  
advice of payment 付款通知  KWLbD#  
Advisory Committee [Securities and Futures Commission] X,9 M"E 2  
谘询委员会〔证券及期货事务监察委员会〕 A?Bif;  
Advisory Committee on Diversification 经济多元化谘询委员会 \u6^Varw  
affidavit 誓章；遗产申报誓章 /}-CvSR  
affidavit of no receipt 述明无收款的誓章 7 |DHplI  
affiliate 联号；联营公司；附属公司 gZ5[ C  
affiliated company 附属公司；联号；联营公司 =zwOq(Bh W  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ~-wPP
{!  
affordability 负担能力 jxYc2  
African Development Bank [AfDB] 非洲开发银行 %,+leKs  
after-acquired property 事后取得的财产 k,euhA/&  
after-hours dealing 市后交易 oK 6(HF'&  
after-tax profit 税后盈利；税后利润；税后溢利 f/CuE%7BR  
agency agreement 代理协议
kdGT{2u  
agency expenses 代理机构的开支 ^eW}XRI  
agency fee 代理费 OY?y^45y  
Agency Law 《代理法》 <&)v~-&O  
agent 代理人；承销人 $-[CG7VgX%  
agent of company 公司代理人 qJ0fQI\  
agent's fee 代理人费；经纪费 mKYeD%Pm*  
aggregate 总计；总数；总体数字 eh"3NRrN  
aggregate amount 总款额；总额 |_ua
S  
aggregate assets and liabilities 总体资产与负债 \U@rg4  
aggregate at constant price 按固定价格计算的总体数字 Z@hD(MS(C  
aggregate demand 总需求
m&
|`x  
aggregate gross position 总持仓量 7FRmx4(!  
aggregate limit 总限额 II
q1\khh  
aggregate of salaries tax 合计薪俸税 ;5@ t[r  
aggregate performance 总体表现；总体业绩 &+G"k~%  
aggregate supply 总体供应 qKJSj   
aggregate surplus 总盈余 =y=cW1TG  
aggregate total 整体总额 }NsUnbxT  
aggregate value 总值；合计价值 =J1rlnaaEL  
aggregated basis 合计基准 #-h\.#s  
aggregated net chargeable income 合计应课税入息实额 CKA;.sh  
aggregation 合并计算；合计；总和 Rp$}YN  
aggregation of incomes of husband and wife 夫妇入息合并计算 fxgr`nC  
aggregation of property 财产的总和 mFHH515  
agio 差价；贴水 `5H$IP1XhA  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 G7D2{J{1  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ;E'"Ks[GH  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 4lZ$;:Jg  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment q%ow/!\;  
《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》 eI@ q|"U  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
,^S@EDq  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 *b];|n{  
agreement for a settlement 授产协议 iOG
[>u0h  
agreement for assignment 转让协议 ?&Pg2]g<  
agreement for sale 售卖协议；买卖协议 +iI&c s  
agreement for sale and purchase 买卖协议 qc-mGmomL  
agreement for the payment of interest 支付利息协议 OQ9x*TmK  
agreement for the repayment of money 还款协议 n-DVT;y  
agreement of reinsurance 再保险协议 : }`-B0  
Agricultural Bank of China 中国农业银行 -,["c9'3  
air passenger departure tax 飞机乘客离境税 @^uH`mc  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 8uA,iYD  
airport tax 机场税 O@YTAT&d#  
alcohol duty 酒精税 Z{H5oUk  
alienation 让与；让渡；转让 bGorH=pb5R  
alimony 生活费；赡养费 Hk|0HL  
All Ordinaries Index [AOI] 所有普通股指数 $-On~u0g  
all risks 全险；综合险 8Xs
guC  
All Sales Record for Stock Market 《股票市场成交报告》 &d'Awvy0  
Allied Capital Resources Limited 新联财务有限公司 *3D%<kVl  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 0q&'(-{s1  
allocation letter 拨款信件 ><=gV~7lx  
allocation of fund 分配款项；预留款项 q{ O% |  
allocation of profit 利润分配；溢利分配 8Dvazg}4  
allocation warrant 拨款令 @u1zB:  
allotment 分配；配股 /<rt1&0  
allotment notice 股份配售通知；配股通知 h&kZjQ&  
allotment of shares 股份分配
GIAc?;zY  
allowable 可获宽免；免税的 BATG FS&  
allowable business loss 可扣除的营业亏损 O iFS}p  
allowable expenses 可扣税的支出 =~+DUMBT  
allowance 免税额；津贴；备抵；准备金 HOBP`lf  
allowance for debts 债项的免税额 hS9;k9w  
allowance for depreciation by wear and tear 耗损折旧免税额 z~A]9|/61v  
allowance for funeral expenses 殡殓费的免税额 @JRNb=?a  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 N~F RM& x  
allowance for repairs and outgoings 修葺及支出方面的免税额 Zk[&IBE_  
allowance to debtor 给债务人的津贴 JH8zF{?  
alteration of capital 资本更改 2}W0 F2*  
alternate trustee 候补受托人 YZ+RWu9K  
amalgamation 合并 8#Q$zLK42N  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Oez>X=Xf  
ambit of charges 征税范围；收费范围 D0BI5q  
amended valuation 经修订的估值 5y?-fT]X  
American Commodities Exchange 美国商品交易所 Q3"}Hl2  
American Express Bank Limited 美国运通银行 CA +uKM^"6  
American Stock Exchange 美国证券交易所 rm} R>4  
amortization 摊销 $U/YR&vcw  
amount due from banks 存放银行同业的款项 kHqztg  
amount due from banks abroad 存放海外银行同业的款项 %e@#uxm  
amount due from holding companies 控股公司欠款 pT$f8xJ  
amount due from local banks 存放本港银行同业的款项 !\g
+8>  
amount due to banks 银行同业的存款 Zc?ppO  
amount due to banks abroad 海外银行同业的存款 ox ;  
amount due to holding companies 控股公司存款 3 zn W=  
amount due to local banks 本港银行同业的存款 Ve 4u+0  
amount due to outport banks 外埠银行同业的存款 )Jv[xY~  
amount for note issue 发行纸币的款额 1LJUr"6]  
amount of bond 担保契据的款额 {?`al5Sz  
amount of consideration 代价款额 mJM_2Ab  
amount of contribution 供款数额 B7z -7&TE  
amount of indebtedness 负债款额 ,()0'h}n  
amount of principal of the loan 贷款本金额 BT@r!>Nl  
amount of rates chargeable 应征差饷数额 #:d =)Qj0  
amount of share capital 股本额 F0690v0mB[  
amount of sums assured 承保款额 Sua[O$  
amount of variation 变动幅度
^OErq&`u  
amount of vote 拨款数额 "HXYNS>  
amount payable 应付款额 }=!,o  
amount receivable 应收款额 xGI,
Lk+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?@n/v F  
analysis 分析 6_4D9 W  
ancillary risk 附属风险 <`0h|m'U  
annual account 周年帐目；周年帐目报表；年度决算；年结 i9=&;_z  
annual accounting date 年结日期 3 LdQ]S  
annual allowance 每年免税额；年积金；年度津贴；年津 X*L;.@xA  
annual balance 年度余额 &
=/  
annual disposable income 每年可动用收入 ti &J  
annual estimates 周年预算 8?FbtBAn  
annual fee 年费 HQ{JwW!m  
annual general meeting 周年大会 W}|'#nR  
annual growth rate 年增率；每年增长率 <?D\+khlq  
annual long-term supplement 长期个案每年补助金 [7YP
l9  
annual pensionable emolument 可供计算退休金的年薪 IMk'#)  
annual report 年报 ,[A'tUl _  
Annual Report on the Consumer Price Index 《消费物价指数年报》 CwX Z  
annual return 周年报表；周年申报表；每年报税表格 ]#.]/f >-  
Annual Return Rules 《周年报表规则》 R CkaJ3  
annual review of consumer prices 每年消费物价回顾 { m|pl  
annual roll-forward basis 逐年延展方式 b<]n%Q'n  
annual salary 年薪 *~/OOH$"  
annual statement 年度报表；年度决算表 hTbI -u7BF  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 !'Q -yoHKD  
annuitant 年金受益人 |A8/FU2{  
annuity 年金 .Udj@{  
annuity contract 年金合约 sm$(Y.N  
annuity on human life 人寿年金 b^[F""!e  
antecedent debt 先前的债项 [2|kl l  
ante-dated cheque 倒填日期支票 /W<>G7%.  
anticipated expenditure 预期开支 eu|j=mB  
anticipated net profit 预期纯利 4hw@yTUo  
anticipated revenue 预期收入 b]a@  
anti-inflation measure 反通货膨胀措施 _uJ"m8Tl  
anti-inflationary stance 反通货膨胀立场 a[2vjFf#C  
apparent deficit 表面赤字 X<R?uI?L  
apparent financial solvency 表面偿债能力 @X3{x\i'I  
apparent partner 表面合伙人 D13Rx 6b  
application for personal assessment 个人入息课税申请书 Nl')l"  
application of fund 资金应用 "}Me}S<  
application to release as liquidator and to destruct the books of accounts and documents .] `f,^v<c  
申请免除清盘人职务及毁灭帐簿与文件 @JW@-9/  
appointed actuary 委任精算师 4ikdM/  
appointed auditor 委任核数师；委任审计师 "YB**Y  
appointed trustee 委任的受托人 ?3O9eZY@  
appointer 委任人 eznypY=  
apportioned pro rata 按比例分摊 YSaJeU>@  
apportionment 分配；分摊 D/=5tOy  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 mR;qMX)0h  
apportionment formula 分摊方程式 @zgdq  
apportionment of estate duty 遗产税的分摊 SwU\ q]^|Z  
appraisal 估价；评估 uf&N[M  
appreciable growth 可观增长 {Ha8]y  
appreciable impact 显着影响 KzQ3.)/q  
appreciable increase 可观增长 3~#h|?  
appreciation 增值；升值 = P   
appreciation against other currencies 相对其他货币升值 TO-$B8*nq  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
srV.)Ur  
appreciation tax 增值税 .IJ_jt-^d  
appropriation 拨款；拨用；拨付 |+$%kJR=  
appropriation account 拨款帐目 1jX3ey~  
Appropriation Bill 拨款法案 6; Y0a4Ax  
appropriation-in-aid system 补助拨款办法 cJgBI(S5  
approved assets 核准资产 ,TRTRb;  
approved basket stock 认可一篮子证券 \u&_sBLKV  
approved budget 核准预算 .%zy`n  
approved charitable donation 认可慈善捐款 ejA%%5q  
approved charitable institution 认可慈善机构 Erk?}E  
approved currency 核准货币；认可货币 Ys!>+nL|  
approved estimates 核准预算 xm6EKp:  
approved estimates of expenditure 核准开支预算 F:#J:x'  
approved overseas insurer 核准海外保险人 oDcKtB+2  
approved overseas trust company 核准海外信托公司 L}m8AAkP[  
approved pooled investment fund 核准汇集投资基金 pZyQY+O  
approved provident fund scheme 认可公积金计划 >{ me  
approved provision 核准拨款 + S4fGT  
approved redeemable share 核准可赎回股份 X{kpSA~  
approved regional stock 认可地区性证券 KFZm`,+69  
approved retirement scheme 认可退休金计划 QKE9R-KTE  
approved subordinated loan 核准附属贷款 +-B^Z On  
arbitrage 套戥；套汇；套利 6:% L![FX  
arbitrageur 套戥者；套汇者 zS< jd~  
arbitrary amount 临时款项 2Dd|~{%  
arrangement 措施；安排；协定 r 6eb}z!i  
arrears 欠款 ?6!]Nl1gr  
arrears of pay 欠付薪酬 kcDyuM`  
arrears of revenue 逾期未收税款；逾期未收的帐项 FWC5&
tM  
articles of association 组织章程；组织细则；组织章程细则 P_u|-~|\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 f+.T^e
s  
ascertainment of profit 确定利润 d^(1TNS  
"Asia Clear" “亚洲结算系统” CB~Q%QLG  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 *MI*Rz?4  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Tg3!Rq55  
Asian Development Fund [ADF] 亚洲发展基金 c)&>$S8*  
Asian dollar bond 亚洲美元债券 iE.-FZc  
Asian dollar market 亚洲美元市场 )wVIb)`R>Y  
Asian dollar rate 亚洲美元利率 8z5# ]u;  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 $0^P0RAH  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 {7MjP+\  
asked price 沽盘；喊价；索价；卖方报价 !,Zp? g)  
assessable income 应评税入息 V3mAvmx  
assessable loss 应评税亏损 C>Is1i^9  
assessable profit 应评税利润 %c)[ kAU!  
assessable value 应评税值 B cj/y4"  
assessed profit 估定利润 pG"5!42M!  
assessed value 经评估价值 ]xd^%q*  
assessment 评税；评定；估价；评税单 vKoP|z=m  
assessment number 评税编号；估价编号 S-#q~X!yJ  
assessment of additional tax 补加税评税 t4K~cK  
assessment of performance 业绩评估；实绩评价 'lZ.j&  
Assessor 评税主任 dC}`IR  
asset price bubbles 资产价格泡沫 /=?ETth @  
asset-backed securities 具资产保证的证券 U.T|   
assets accretion 资产增值 8j1ekv  
assets and liabilities 资产与负债 UhmTr[&  
assets betterment statement 资产递增表；资产改进表 q8ImrC.'^  
assets lending 实物放款；有抵押贷款 AnZclq
tb  
assets of the company passing on the death 死者去世时转移的公司资产 2u?zO7W)-L  
assets pledged as security for liabilities 用作负债抵押的资产 bAr` E  
assets portfolio 资产投资组合 D5?phyC[Z  
assets price 资产价格 [@fz1{*  
assets quality 资产质素 wNE$6  
assets realization 资产变现 Y\2|x*KwvF  
assets refinancing arrangement 资产再集资安排 A-CUv[pM  
assets securitization 资产证券化 8[ry|J  
assets situated outside Hong Kong 在香港以外地方的资产 TCvSc\Q[:1  
assets stripping 削减资产；拆卖资产 X5 ITF)&  
assets value 资产值 ^/Sh=4=G  
assignee 承让人 CVXytS?@x  
assignment 转让；转让书；转让契
#=}$OFg  
assignment of interest 权益转让 &W }<:WH~  
assignment of letters patent and trade mark 专利证书及商标转让 ^6p'YYj"5  
assignment of property 物业转让；物业转让书 ~2u\  
assignment right 转让权 mDFlz1J,e  
assignor 转让人 Ri>?KrQF%  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 `:M^8SYrL  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 "8V{5e!%j'  
associate member 附属会员 V,%L~dI  
associated body corporate 相联法人团体 TOLl@p]lU  
associated company 相联公司；联属公司 }jSj+*  
associated corporation 相联法团 x?D/.vrOY  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] bl/,*Wx:4.  
公认会计师公会〔英国〕 e~v(eK_  
Association of Futures Exchange Brokers 香港期货经纪协会 l0tYG[  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 z(c9,3  
association of underwriters 承保人组织 b]gY~cbI8  
assumption of control 接管 8Z85D  
assurance 担保；保险；转易；转易书 =neL}Fav56  
assurance of interest 权益的转易 GJ'spgz  
at 19XX price 按一九ＸＸ年价格计算 zGc(Ef5`M6  
at a discount 按赔价计算；按贴水价格计算；打折扣 Kud'pZ{P  
at a premium 按溢价计算；按升水价格计算 p2x[
p  
at call 通知付款；按通知 VF0dE  
at constant market price 按固定市价计算 "Mmf6hu  
at constant price 按固定价格计算 =7 ,K
f}6  
at cost 按成本计算 wHsB,2H  
at current market price 按当时市价计算；按现时市价计算 [RU NuO   
at current price 按当时价格计算；按现时价格计算 oQ+61!5>  
at factor cost 按要素成本计算；按生产要素成本计算 L4f7s7rJ  
at money-of-the-day price 按付款当日价格计算 o07IcIo  
at or better 按指定或较佳价位〔买卖指令〕 e,A)U5X  
at par 按面值计算；平价 Ul Mi.;/^  
at sight 见票即付 /48 =UK  
at the close 按收市盘 b4,jN~ci  
at the opening 按开市盘 bdh(WJh%  
attestation 见证；见证条款 A~lIa$U$b  
at-the-money option 平价期权 >{Rb 3Z]  
attorney 受权人；受托代表人 &d`^E6#  
attornment 新拥有人承认书 m(sXk}e;1  
attributable profit 可归属利润 N~,_`=yRx  
attributable share value 可归属股份价值 >Cd9fJ&0gP  
Auckland Stock Exchange 奥克兰证券交易所 +C7T]&5s  
auction 拍卖 MmU%%2QG  
auctioneer 拍卖商 <8(?7QI  
audit 审计；核数 (&&87(  
Audit Commission 审计署 :
cp   
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] [~Hg}-c  
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〕 0o&}mKe  
audit review 帐目审查 <xS=#  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 lWy=)^)4  
audited account 审计帐目；经审计的帐目 s ?l%L!  
audited annual account 经审计的周年帐目 =;c_} VY  
audited balance sheet 经审计的资产负债表 B!aK  
auditor 核数师；核数主任；审计师  YRB%:D@u  
auditor's certificate 核数师证明书；审计师证明书 Fm j=  
auditor's report 核数师报告；审计师报告 g{pQ4jKF  
Aussie bond 澳元债券 6*1$8G`$8,  
austerity budget 紧缩预算 #A <1aQ  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 &A50'8B2A  
Australia All Ordinaries Index 澳洲所有普通股票指数 #GqTqHNE<  
Australian Dollar [AUD] 澳元 XKLF8~y8A  
Australian Options Market 澳大利亚期权市场 DOm-)zl{|x  
Australian Securities Commission 澳洲证券事务监察委员会 p4/$EPt)lY  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 wFlV=!>,  
Australian Stock Exchange 澳大利亚证券交易所 DOL%'k?B  
Austrian Schilling [ATS] 奥地利先令 Sw! j=`O  
authentication 认证；鉴证 & QZVq"  
authority to purchase 委托购买证；委购书 L{ ^4DznI  
authorization 认可；核准；授权；授权书 , &' Y  
authorization by direction 指示授权 =v"xmx&4  
authorization by instruction 指令授权 `"y{;PCt_  
authorization by warrant 令状授权 _GbE^  
authorization of unit trust 单位信托的认可 Z^tGu7x  
authorized agent 指定代理人 ged,>  
authorized capital 法定资本 gAE!aKy  
authorized clerk 出市员 f?0s &Xo  
authorized dealer 认可交易商 k7bl'zic  
authorized financial institution 认可财务机构 MguL$W&l  
authorized fund 认可基金 -2NwF4VL  
authorized fund house 获授权的基金公司；认可基金公司 h$h]%y  
authorized institution 认可机构 <]#o*_aFP  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -0~IY  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 r*cjOrvI  
authorized insurer 获授权保险人；获认可承保人 WL~`u  
authorized investment 特准投资项目 0
U&dq#  
authorized person 获授权人 >riq9
8Us/  
authorized representative 获授权代表 XNmQ?`.2'  
authorized share capital 法定股本 jEU'.RBN%  
automated quotation system 自动报价系统 \5[-Ml  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Kd{#r/HZ  
自动交易系统〔香港期货交易所有限公司〕 g{DFS[h  
automatic adjustment mechanism 自动调整机制 5t'Fv<g  
automatic adjustment system 自动调整系统 J@bW^>g*6u  
Automatic Clearing House 自动票据交换所 Lbq_~   
automatic exchange rates accumulation system 自动化汇率累集系统 >C2HC6O3  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 +J40wFI:y  
automatic teller machine [ATM] 自动柜员机 _.f@Y`4d  
autopay 自动转帐 -^fzsBL.  
available assets 可用资产 1~qm+nET\  
available fiscal reserve 现存财政储备 d/B*  
available profit 可用利润 BRtXf0~&p  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 *h,3}\  
average 平均；平均数；海损
Dsb(CoWw  
average basic salary 平均基本薪金 @6%gIsj<H  
average consumer expenditure 平均消费开支；一般消费开支 2YIF=YWO},  
average cost 平均成本 G)+Ff5e0L[  
average cost of land production 增辟土地平均成本 6D*chvNA;  
average daily turnover 平均每日成交额 Zps&[;R$-  
average daily wage rate 平均每日工资率 i]M"Cu*  
average expenditure pattern 平均开支模式 91;HiILgT  
average growth rate 平均增长率 ?Le
yz  
average net fixed assets 固定资产平均净值 ?Y!U*& 7  
average of relatives 相对价格平均数 2}`R"MeS  
average price 平均价格 }1rvM4{/+f  
average propensity to consume 平均消费倾向；一般消费倾向 i/:5jI|  
average propensity to save 平均储蓄倾向；一般储蓄倾向 +v1-.z  
average rate 平均率 @W [{2d  
average revenue 平均收入；平均收益 i_YW;x  
average stock 平均库存；平均存货 97x%2.\:  
average yearly rent 平均年租 ;tN4
HiN  
avoidance of double taxation 避免双重课税  [`bZ5*&  
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 WJcVQMs  
4@))OD^x  
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