一些有用的会计术语(也不知道发的地方对不对)A

A: %_|KiW  
A share Ａ股；甲类股份 Vit-)o{zr  
abatement of tax 减税；减扣免税额 EV( F!&  
ABN AMRO Bank N.V. 荷兰银行 n3p@duC4  
above-the-line expenditure 线上项目支出；经常预算支出 )%^l+w+&  
above-the-line receipt 线上项目收入；经常预算收入 h\!8*e;RAW  
ABSA Asia Limited 南非联合亚洲有限公司 KJ+6Y9b1  
absolute change 绝对数值变更 6/<Hx@r (  
absolute expenditure 实际开支 0d+n[Go+S  
absolute guideline figure 绝对准则数字 f&CQn.K"  
absolute interest 绝对权益 L-(bw3Yr>  
absolute order of discharge 绝对破产解除令 gY7sf1\wX  
absolute profit margin 绝对利润幅度 >5t! Xt  
absolute value 实值；绝对值 eWFkUjz  
absolutely vested interest 绝对既得权益 3@":&  
absorbed cost 已吸收成本；已分摊成本 AUD)=a>  
absorption 吸收；分摊；合并 ,P9F*;Dj  
absorption rate 吸收率；摊配率；分摊率 l
rJV
"H  
ACB Finance Limited 亚洲商业财务有限公司 Pm%xX~H  
acceptable form of reciprocity 合理的互惠条件 fnq 3ic"V  
acceptable rate 适当利率；适当汇率 ZiZ@3O6  
acceptance agreement 承兑协议 nT?+^Ruc  
acceptance for honour 参加承兑 2OoANiX  
acceptor 承兑人；接受人；受票人 L(|K{vHh]  
acceptor for honour 参加承兑人 _#V&rY&@  
accident insurance 意外保险 e:HORc~U  
Accident Insurance Association of Hong Kong 香港意外保险公会 brmSJ7  
accident insurance scheme 意外保险计划 \a+Q5g  
accident year basis 意外年度基准 c!E{fSP  
accommodation 通融；贷款 *+rfRH]a  
accommodation bill 通融票据；空头票据 AO5&Y.A#  
accommodation party 汇票代发人 #TNjQNg@O  
account balance 帐户余额；帐户结余 P;.roD9  
account book 帐簿 ;B@#,6t/  
account collected in advance 预收款项 \:+\H0Bz  
account current book 往来帐簿 vD8pVR+  
account of after-acquired property 事后取得的财产报告 Z5xQ -T`  
account of defaulter 拖欠帐目 DinZZ  
account payable 应付帐款 &.E/%pQ`  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 AO8 #l YP?  
account receivable 应收帐款 c>$d!IKCL  
account receivable report 应收帐款报表 ?1L<VL=b  
account statement 结单；帐单；会计财务报表 _GkLspSaU  
account title 帐户名称；会计科目 f+9eB
  
accountant's report 会计师报告 wn@~80)$  
Accountant's Report Rules 会计师报告规则 8=$XhC  
accounting and auditing procedure 会计与审计程序；会计与核数程序 QKjn/%l"@  
Accounting Arrangements 《会计安排》 GeJ}myD O  
accounting basis 会计基础 s'yR2JYv  
accounting by Official Receiver 破产管理署署长呈交的帐目 HN7tIz@Frc  
Accounting Circular 《会计通告》 /k/X[/WO  
accounting class 会计类别 m}z6Bbis0  
accounting date 记帐日期；会计结算日期 -
F?97&G$  
accounting for money 款项核算 q;[HUyY,  
Accounting Officer 会计主任 $9?:P}$v  
accounting period 会计报告期；会计期 CF>&mXg\  
accounting policy 会计政策；会计方针 *sldv  
accounting practice 会计惯例 ,Vq$>T@z  
accounting principle 会计准则 vu)EB!%[  
accounting record 会计记录 oz=V|7,  
accounting report 会计报告 {Fwvuk  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 F^/KD<cgK  
Accounting Society of China 中国会计学会 ^B1Ft5F`b  
accounting statement 会计报表 i!
%WEHPe  
accounting system 会计制度；会计系统 w)ki<Dudg  
accounting transaction 会计事项；帐务交易 ulzX$  
accounting treatment 会计处理 CJk"yW[,|  
accounting year 会计年度 Dh4Lffy  
accretion 增值；添加 __eB 7]#E  
accrual 应计项目；应累算数目 JOG-i  
accrual basis 应计制；权责发生制 [;{xiW4V]  
accrual basis accounting 应计制会计；权责发生制会计 I=dn]}b#P  
accrue 应累算；应计 .nZKy't   
accrued benefit 应累算利益 0UJ6>Rj  
accrued charges 应计费用 yf&_l^!  
accrued cumulative preference share dividend 应累算的累积优先股股息 >>$L vQ  
accrued expenses 应累算费用 &jY| :Fe  
accrued interest payable 应付利息；应计未付利息 PESvx>:  
accrued interest receivable 应收利息；应计未收利息 Je|:\Qk  
accrued right 累算权益 |Ogh-<|<  
accruing profit 应累算的利润 1qR$ Yr\  
accumulated fiscal reserve 累积财政储备 v)np.j0V7  
accumulated profit 累积利润；滚存溢利 Pm6U:RL  
accumulated reserve 累积储备 R +@|#!  
accumulation of surplus income 累积收益盈余 G>"n6v'^d  
acquired assets 既得资产 Pl=)eq YY  
acquisition 收购；购置；取得 gbYM1guiD  
acquisition cost 购置成本 `^#4okg]  
acquisition expenses 购置费用 =~JVU  
acquisition of 100% interest 收购全部股权 iDcTO}  
acquisition of control 取得控制权 Zj -#"Gm  
acquisition of fixed assets 购置固定资产 adu6`2*$  
acquisition of shell “买壳” o@N[O^Q V  
acquisition price 收购价 _`p-^I  
act of God 天灾 ll0y@@Iy  
acting partner 执事合伙人 C-A? mIC  
active market 买卖活跃的市场；交投畅旺的市场；旺市 8Tg1 >q<  
active partner 积极参与的合伙人 K!ILO  
active trading 交投活跃 3Qd/X&P  
actual circulation 实际流通 `Kg!aN  
actual cost 实际成本 v {r%/*  
actual expenditure 实际开支；实际支出 842v^ 2  
actual income 实际入息；实际收入；实际收益 q]yw",muT  
actual market 现货市场 5eL b/,R  
actual price 现货价；实际价格 Y2tVq})!  
actual profit 实际利润 #/ePpSyD  
actual quotation 实盘；实际价位；实际报价 c*B< - l<5  
actual year basis 按实际年度计算 mS[``$Z\!  
actuals 实货 `uMc.:5\  
actuarial investigation 精算调查 Q9AvNj>X  
actuarial principle 精算原则 vE,^K6q0`  
actuarial report 精算师报告 hBRi5&%  
Actuarial Society of Hong Kong 香港精算学会 LU;zpXg\  
actuarial valuation 精算师估值 @]IRB1X  
actuary 精算师 cY5;~lO  
ad referendum agreement 暂定协议；有待覆核的协定 C-S>'\|8  
ad valorem duty 从价税；按值征税 k62s|VeU  
ad valorem duty system 从价税制 [-[59H[6)  
ad valorem fee 从价费 C)R hld  
ad valorem tariff 从价关税 }F0<8L6%  
additional allowance 额外免税额 =r/8~~=  
additional amount for unexpired risk 未过期风险的额外款额 lTu&
9)  
additional assessable profit 补加应评税利润 
?\8  
additional assessment 补加评税 I5E=Ujc
_  
additional commitment 额外承担 'm`
}XGUBS  
additional commitment vote 额外承担拨款 .s>@@m-  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 K"VcPDK  
additional dependent parent allowance 供养父母额外免税额 5?HwM[`  
additional provision 额外拨款 N@tKgx  
additional stamp duty 附加印花税 &xB*Shp,B  
additional tax 补加税罚款；补加税款 w>cqsTq  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Q*I8RAfd  
adjudged bankrupt 被裁定破产 SF-E>s!XL  
adjudicated bankrupt 裁定破产人 fZ &  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 x#3*C|A  
adjudication of bankruptcy 裁定破产；宣告破产 u; KM[FmK  
adjudication of insolvency 裁定无力偿还债务 P<Bx1H-z-  
adjusted actual 经调整的实数；调整后的实数 O>+=cg  
adjusted current assets 经调整的流动资产；调整后的流动资产 qJT/48lf_  
adjusted figure 经调整的数字；调整后的数额 fQC{LcS  
adjusted liabilities 经调整的负债；调整后的负债 awo'#Y2>  
adjusted loss 经调整的亏损；调整后的亏损 ^%zhj3#  
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 sgi5dQ  
adjusted profit 经调整的利润；调整后的利润 a(6h`GHo  
adjusted surplus 经调整的盈余额；调整后的盈余额 @*<0:Q|m  
adjusted value 经调整的价值；调整后的价值 D|Q7dI
Zm  
adjustment 调整；修订；理算〔保险〕 al}J^MJ  
adjustment centre 调剂中心 L!*+:L DL  
adjustment lag 调整过程的时间差距；调整时差 ?R)dxuj  
adjustment mechanism 调整机制 #S9J9k  
adjustment of loss 亏损调整 {|>Wwa2e  
adjustment process 调整过程；调整程序 [m{sl(Q  
adjustment range 调整幅度 %m dtVQ@  
administered exchange rate 受管制汇率 xE;O =mI  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 b MD|  
administration expenses 行政费用 g(tVghHxt$  
administration fee 手续费；行政费 $m#^0%  
administration in bankruptcy 破产管理 dq.U#Rhrx  
administration order 遗产管理令 v=iiS}s  
administrator 管理人；遗产管理人 Lfi6b%/z  
administrator of the estate 遗产管理人 iii|;v]+  
admission of debt 债项承认书 Z5(9=8hB/  
admission of proof 接纳债权证明 X-nC2[tu'W  
advance 放贷款项；垫付款项；预支款项；预付款项 ws9IO ?|&G  
advance account 暂支帐目；预付款帐户 X uE: dL?  
advance compensation 预付补偿金 R 39_!  
advance from shareholder 股东垫款 XfE9QA[  
advance pending reimbursement 预支以待日后付还 q 0F6MAXj  
advanced economy 先进经济体系 fWq*Op.]c  
advancement 预付；预付财产 V:L%GWU  
advances warrant 垫款令 .e0)@}Jv8>  
advancing 贷出 bKmwXDv'  
adverse balance 逆差 b9X*2pnWJ  
adverse exchange 逆汇 S=-$:65  
advertisement addressed to shareholders 在报章刊登的致股东通告 uU3A,-{-  
advice for collection 托收通知书 siI%6Gn;  
advice of drawing 提款通知书；汇票通知书 `WXlq#:K  
advice of payment 付款通知 h-1?c\Qq:  
Advisory Committee [Securities and Futures Commission] +Mijio  
谘询委员会〔证券及期货事务监察委员会〕 ou-UR

5  
Advisory Committee on Diversification 经济多元化谘询委员会 I[k"I(  
affidavit 誓章；遗产申报誓章 B2j1GJEO  
affidavit of no receipt 述明无收款的誓章 =[]6NjKS,  
affiliate 联号；联营公司；附属公司 ciODTq?  
affiliated company 附属公司；联号；联营公司 cg3}33Z;6  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 }r@dZBp:  
affordability 负担能力 O%kUj&h^  
African Development Bank [AfDB] 非洲开发银行 Gu~*ZKyJ  
after-acquired property 事后取得的财产 sq`Xz8u  
after-hours dealing 市后交易 ~5&4
s  
after-tax profit 税后盈利；税后利润；税后溢利 AcuF0KWw/  
agency agreement 代理协议 ="YGR:  
agency expenses 代理机构的开支 G*+^b'7  
agency fee 代理费 <9ucpV  
Agency Law 《代理法》 o5a=>|?p>  
agent 代理人；承销人 _

xv3UzD  
agent of company 公司代理人 M]r?m@)  
agent's fee 代理人费；经纪费 NCkI[d]B@  
aggregate 总计；总数；总体数字 )pHlWi|h  
aggregate amount 总款额；总额 GqRXNs!  
aggregate assets and liabilities 总体资产与负债 dWQs
C|  
aggregate at constant price 按固定价格计算的总体数字 u|t l@_  
aggregate demand 总需求 :+Ukwno?/  
aggregate gross position 总持仓量 1V1I[CxlX  
aggregate limit 总限额 =
${.*,o  
aggregate of salaries tax 合计薪俸税 ;9OhK71}  
aggregate performance 总体表现；总体业绩 TC/c5:)]  
aggregate supply 总体供应 x']'ODs  
aggregate surplus 总盈余 *KvD$(ny  
aggregate total 整体总额 t([}a~1}  
aggregate value 总值；合计价值 e9[72V  
aggregated basis 合计基准 B%;MGb o  
aggregated net chargeable income 合计应课税入息实额 ?yS1|CF%&y  
aggregation 合并计算；合计；总和 ,J|,wNDU!K  
aggregation of incomes of husband and wife 夫妇入息合并计算 RX>P-vp  
aggregation of property 财产的总和 T3P9  
agio 差价；贴水 &t9V  
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》 =p'+kS+  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 'M>m$cCMZ  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 aq$ hE-{28  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment =lJ ?yuc  
《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》 "wOfs$w%s  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment @M"gEeI9  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 j-ej7  
agreement for a settlement 授产协议 V,_m>$Mo  
agreement for assignment 转让协议 DD$>3`  
agreement for sale 售卖协议；买卖协议 W\kli';jyC  
agreement for sale and purchase 买卖协议 y,nmPX?]n  
agreement for the payment of interest 支付利息协议 "9s_[e  
agreement for the repayment of money 还款协议 V_SH90@)+  
agreement of reinsurance 再保险协议 z/{X
{+Z  
Agricultural Bank of China 中国农业银行 h) Wp  
air passenger departure tax 飞机乘客离境税 =Hd yra  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 jCJcVO>OZ  
airport tax 机场税 DRQx5fgL  
alcohol duty 酒精税 Gc|)4c  
alienation 让与；让渡；转让 mtv8Bm=<  
alimony 生活费；赡养费 @[3c1B6K  
All Ordinaries Index [AOI] 所有普通股指数 tNTSy
=  
all risks 全险；综合险 YGyv)\  
All Sales Record for Stock Market 《股票市场成交报告》 d5m-f/  
Allied Capital Resources Limited 新联财务有限公司 k|)fl l  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 !e|\1v'
0  
allocation letter 拨款信件 !B3TLeh  
allocation of fund 分配款项；预留款项 (P)G|2=  
allocation of profit 利润分配；溢利分配 Q|AZv>'!  
allocation warrant 拨款令 xN-,gT'!
 
allotment 分配；配股 g5B TZZ  
allotment notice 股份配售通知；配股通知 SQ>i:D;  
allotment of shares 股份分配 ZUQ _u  
allowable 可获宽免；免税的 >Wr%usNxc  
allowable business loss 可扣除的营业亏损 d<a|dwAeh  
allowable expenses 可扣税的支出 1Nt &+o  
allowance 免税额；津贴；备抵；准备金 K29/7A/  
allowance for debts 债项的免税额 EG>?>K_D  
allowance for depreciation by wear and tear 耗损折旧免税额 !?>V^#c  
allowance for funeral expenses 殡殓费的免税额 }S/i3$F0~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 dgw.OXa  
allowance for repairs and outgoings 修葺及支出方面的免税额 QadguV6|  
allowance to debtor 给债务人的津贴 Ym6d'd<9(  
alteration of capital 资本更改 {.:$F3T  
alternate trustee 候补受托人 q?(] Y*  
amalgamation 合并 Yb+A{`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OT{"C"%5t  
ambit of charges 征税范围；收费范围 @z@%vr=vX  
amended valuation 经修订的估值 D!&(#Vl _  
American Commodities Exchange 美国商品交易所 y+(\:;y$7  
American Express Bank Limited 美国运通银行
k]@]a  
American Stock Exchange 美国证券交易所 A;TP~xq\  
amortization 摊销 y"q a
a  
amount due from banks 存放银行同业的款项 [r/zBF-.  
amount due from banks abroad 存放海外银行同业的款项 "bo0O7InOV  
amount due from holding companies 控股公司欠款 o:@Q1+p  
amount due from local banks 存放本港银行同业的款项 {6'Xz  
amount due to banks 银行同业的存款 L|'^P3#7`  
amount due to banks abroad 海外银行同业的存款 Z4] n<~o  
amount due to holding companies 控股公司存款 }g}Eh>U  
amount due to local banks 本港银行同业的存款 5}#wp4U  
amount due to outport banks 外埠银行同业的存款 ,S-h~x  
amount for note issue 发行纸币的款额 \Rny*px  
amount of bond 担保契据的款额 (&:gD4.  
amount of consideration 代价款额 D4=*yP
  
amount of contribution 供款数额 79h~w{IT@  
amount of indebtedness 负债款额 e,U:H~+]  
amount of principal of the loan 贷款本金额 ShB]U5b:k  
amount of rates chargeable 应征差饷数额 .;?!I_`  
amount of share capital 股本额 ! xCo{U=  
amount of sums assured 承保款额 UD.bb  
amount of variation 变动幅度 s*izhjjX  
amount of vote 拨款数额 0*$w(*  
amount payable 应付款额 ukWn@q*  
amount receivable 应收款额 @?3
f`l 9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \fA{sehdL  
analysis 分析 5f-b>=02  
ancillary risk 附属风险 3'4+3Xo  
annual account 周年帐目；周年帐目报表；年度决算；年结 @tH9$J*Y<  
annual accounting date 年结日期 =hPXLCeC  
annual allowance 每年免税额；年积金；年度津贴；年津 Kw -SOFE  
annual balance 年度余额 4yl{:!la  
annual disposable income 每年可动用收入 @5%&wC  
annual estimates 周年预算 "7B}hZ^)W  
annual fee 年费 ?5C'9 V  
annual general meeting 周年大会 .hl_zc#  
annual growth rate 年增率；每年增长率 bNea5u##  
annual long-term supplement 长期个案每年补助金 Aedf (L7\  
annual pensionable emolument 可供计算退休金的年薪 Ww7Ya]b.k  
annual report 年报 ,;)ZF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 JWn26,  
annual return 周年报表；周年申报表；每年报税表格 qA)OkR'm  
Annual Return Rules 《周年报表规则》 cr1x CPJj  
annual review of consumer prices 每年消费物价回顾  ?%,NOX  
annual roll-forward basis 逐年延展方式 un{ZysmtB6  
annual salary 年薪 m@4Dz|  
annual statement 年度报表；年度决算表 6\4-I^=B  
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 Y2H-D{a27  
annuitant 年金受益人 r\Nfq
(w  
annuity 年金 QU).q65p  
annuity contract 年金合约 jj5S+ >4  
annuity on human life 人寿年金 `AJ[g>py^|  
antecedent debt 先前的债项 b^1QyX^?:  
ante-dated cheque 倒填日期支票 eVXXn)>  
anticipated expenditure 预期开支 C 0w+ j  
anticipated net profit 预期纯利 TQa}Ps  
anticipated revenue 预期收入 3nxG>D7  
anti-inflation measure 反通货膨胀措施 VeoG[Jl  
anti-inflationary stance 反通货膨胀立场 zCx4DN`  
apparent deficit 表面赤字 4<efj  
apparent financial solvency 表面偿债能力 `Fy-"Uf  
apparent partner 表面合伙人 (j: ptQ2$  
application for personal assessment 个人入息课税申请书 ^jdU4  
application of fund 资金应用 t^rw@$"}  
application to release as liquidator and to destruct the books of accounts and documents t'qYM5  
申请免除清盘人职务及毁灭帐簿与文件 >yBqi^aL  
appointed actuary 委任精算师 ?8b19DMK6  
appointed auditor 委任核数师；委任审计师 !|cg=  
appointed trustee 委任的受托人 yeo&Qz2vU  
appointer 委任人 P?54"$b  
apportioned pro rata 按比例分摊 c`a(  
apportionment 分配；分摊 G.W !   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8t-GsjHb  
apportionment formula 分摊方程式 drq3=2  
apportionment of estate duty 遗产税的分摊 V`V\/sgj  
appraisal 估价；评估 )pnyVTKt  
appreciable growth 可观增长 J!I)G&:  
appreciable impact 显着影响 %Tm*^  
appreciable increase 可观增长 M+/xw8}a  
appreciation 增值；升值 'Uok<;
 
appreciation against other currencies 相对其他货币升值 mB?x_6#d9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $NXP)Lic)  
appreciation tax 增值税 wKV4-uyr  
appropriation 拨款；拨用；拨付 ud1M-lY\U  
appropriation account 拨款帐目 .Ea
o|;  
Appropriation Bill 拨款法案 \CbJU  
appropriation-in-aid system 补助拨款办法 w:~*wv  
approved assets 核准资产 C-'hXh;hQ  
approved basket stock 认可一篮子证券 x]~TGz
S  
approved budget 核准预算 w0pMH p'Y  
approved charitable donation 认可慈善捐款 WyL+HB}  
approved charitable institution 认可慈善机构 zG!nqSDG  
approved currency 核准货币；认可货币 dAo;y.3  
approved estimates 核准预算 %bW_,b  
approved estimates of expenditure 核准开支预算 xP;r3u s  
approved overseas insurer 核准海外保险人 
O7K.\  
approved overseas trust company 核准海外信托公司 {@Mr7*u  
approved pooled investment fund 核准汇集投资基金 ]MbPivM  
approved provident fund scheme 认可公积金计划 I=Y>z^4  
approved provision 核准拨款 (i1JRn-f  
approved redeemable share 核准可赎回股份 &p0e)o~Ux  
approved regional stock 认可地区性证券 &d#R'Z  
approved retirement scheme 认可退休金计划 t}EMX9SQ  
approved subordinated loan 核准附属贷款 qe~x?FO_>  
arbitrage 套戥；套汇；套利 je4l3Hl  
arbitrageur 套戥者；套汇者 bDI%}k9#  
arbitrary amount 临时款项  6@S6E(^  
arrangement 措施；安排；协定 c OYDN[k  
arrears 欠款 okNo-\Dh!  
arrears of pay 欠付薪酬 G0cG%sIl  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;JW_4;-  
articles of association 组织章程；组织细则；组织章程细则 .])prp8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 NFK
`,  
ascertainment of profit 确定利润 eI #Gx_mg  
"Asia Clear" “亚洲结算系统” APQq F/  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 6b|?@  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 8)i""OD@I  
Asian Development Fund [ADF] 亚洲发展基金 g?C;b>4  
Asian dollar bond 亚洲美元债券 s27IeF3  
Asian dollar market 亚洲美元市场 hsZ/Vnn`  
Asian dollar rate 亚洲美元利率 H}@:Br
i  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 gEASYIQ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 [}RoZB&I  
asked price 沽盘；喊价；索价；卖方报价 GK(CuwJe  
assessable income 应评税入息 U)S=JT~h  
assessable loss 应评税亏损 :!ya&o  
assessable profit 应评税利润 g
L;Kie6Z  
assessable value 应评税值 4E'9;tA3l  
assessed profit 估定利润 2iAC
_"n  
assessed value 经评估价值 W:w~ M'o  
assessment 评税；评定；估价；评税单 v9$!v^U"D  
assessment number 评税编号；估价编号 @[$_cGR7  
assessment of additional tax 补加税评税 {7o#Ve  
assessment of performance 业绩评估；实绩评价 ab0Sx  
Assessor 评税主任 +/:tap|V  
asset price bubbles 资产价格泡沫 C*9X;+S0J  
asset-backed securities 具资产保证的证券 i;[y!U  
assets accretion 资产增值 FhE{khc#  
assets and liabilities 资产与负债 1v o)]ff  
assets betterment statement 资产递增表；资产改进表 azcPeAe  
assets lending 实物放款；有抵押贷款 +2tQFV;  
assets of the company passing on the death 死者去世时转移的公司资产 ==[,;g
x  
assets pledged as security for liabilities 用作负债抵押的资产 ,S)r%[ru^  
assets portfolio 资产投资组合 L74Mz]v  
assets price 资产价格 _GOSqu!3Y  
assets quality 资产质素 {K(mfTqm  
assets realization 资产变现 IG-\&  
assets refinancing arrangement 资产再集资安排 N^^0j,  
assets securitization 资产证券化 :5d>^6eoB?  
assets situated outside Hong Kong 在香港以外地方的资产 S{YzHK  
assets stripping 削减资产；拆卖资产 BHXi g~d  
assets value 资产值 OWd'z1Yl  
assignee 承让人 GkIE;7#2kX  
assignment 转让；转让书；转让契 *bkb-nKw  
assignment of interest 权益转让 N<EVs.7  
assignment of letters patent and trade mark 专利证书及商标转让 +)]YvZ6%[,  
assignment of property 物业转让；物业转让书 7  ,Rg~L  
assignment right 转让权 :Pud%}'  
assignor 转让人 c:R?da  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 "Fz.#U  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 "gM^o  
associate member 附属会员 >rnVTK  
associated body corporate 相联法人团体 Z$oy;j99
y  
associated company 相联公司；联属公司 h}bfZL  
associated corporation 相联法团 n*4`Tduu^  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "LyD  
公认会计师公会〔英国〕 cby#  
Association of Futures Exchange Brokers 香港期货经纪协会 i`,FXF)  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕  ;C]Ufk  
association of underwriters 承保人组织 h}b:-a  
assumption of control 接管 xNz(LZ.c  
assurance 担保；保险；转易；转易书 #-hO\ QdC  
assurance of interest 权益的转易 v=`yfCX-qX  
at 19XX price 按一九ＸＸ年价格计算 x2"iZzQlD  
at a discount 按赔价计算；按贴水价格计算；打折扣 LQ0/oYmNc  
at a premium 按溢价计算；按升水价格计算 yNu_>!Cp5  
at call 通知付款；按通知 ?^|`A}q#  
at constant market price 按固定市价计算 18g_v"6o  
at constant price 按固定价格计算 :_{8amO  
at cost 按成本计算 UD I{4+z  
at current market price 按当时市价计算；按现时市价计算 .UyE|t4  
at current price 按当时价格计算；按现时价格计算 HL)!p8UHJ  
at factor cost 按要素成本计算；按生产要素成本计算 J3$>~?^1  
at money-of-the-day price 按付款当日价格计算 tDByOml8Ix  
at or better 按指定或较佳价位〔买卖指令〕 -[>de! T3$  
at par 按面值计算；平价 {C1crp>q  
at sight 见票即付 A~ya{^}  
at the close 按收市盘 sXKkZ+2q  
at the opening 按开市盘 lU WXXuO]  
attestation 见证；见证条款 5>532X(0  
at-the-money option 平价期权 9hp&HL)BOa  
attorney 受权人；受托代表人 *MF9_V)8V  
attornment 新拥有人承认书 gGqrFh\  
attributable profit 可归属利润 p|UL<M9{a]  
attributable share value 可归属股份价值 6r7>nU&d  
Auckland Stock Exchange 奥克兰证券交易所 8tvmqe_G
 
auction 拍卖 gY}In+S  
auctioneer 拍卖商 Hxu5Dx5![  
audit 审计；核数 >A#5` $i  
Audit Commission 审计署 
&$"#hGg  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Lp`.fn8Ln  
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〕 k.@![w\ea  
audit review 帐目审查 Z
9{~t  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Hq@+m!  
audited account 审计帐目；经审计的帐目 !oLn=  
audited annual account 经审计的周年帐目 sJHVnMA  
audited balance sheet 经审计的资产负债表 ;m/e|_4;y  
auditor 核数师；核数主任；审计师 nF3}wCe)  
auditor's certificate 核数师证明书；审计师证明书 &|>@K#V8-;  
auditor's report 核数师报告；审计师报告 &(F c .3m  
Aussie bond 澳元债券 g` rr3jP  
austerity budget 紧缩预算 4;`z6\u9-  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ~/OY1~c  
Australia All Ordinaries Index 澳洲所有普通股票指数 w$
2q00R>  
Australian Dollar [AUD] 澳元 'g v0;L  
Australian Options Market 澳大利亚期权市场 \ovs[&  
Australian Securities Commission 澳洲证券事务监察委员会 g?j)p y  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 *X5)9dq  
Australian Stock Exchange 澳大利亚证券交易所 /Vlc8G  
Austrian Schilling [ATS] 奥地利先令 "~KDm(D  
authentication 认证；鉴证 @!ChPl  
authority to purchase 委托购买证；委购书 c-Gp|.C  
authorization 认可；核准；授权；授权书 gF6> /  
authorization by direction 指示授权 0b&#w  
authorization by instruction 指令授权 'u
,|*o  
authorization by warrant 令状授权 0cG'37[  
authorization of unit trust 单位信托的认可 bWPsfUn#  
authorized agent 指定代理人 iOL$|Z(  
authorized capital 法定资本 :;?$5h*|`  
authorized clerk 出市员  F/Goq`  
authorized dealer 认可交易商 0Tj,TF  
authorized financial institution 认可财务机构 o
|$D|E  
authorized fund 认可基金 Q3@zUjq_Q  
authorized fund house 获授权的基金公司；认可基金公司 -FeXG#{)  
authorized institution 认可机构 <z Gh}.6v  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Z0g
tliJ@  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ;QI9OcE@/  
authorized insurer 获授权保险人；获认可承保人 lu=a e<M  
authorized investment 特准投资项目 wMa8HeBE\  
authorized person 获授权人 %ms%0%  
authorized representative 获授权代表 U-|]A\`)I  
authorized share capital 法定股本 /VR~E'Cy%  
automated quotation system 自动报价系统 g_>&
R58  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] :e<jD_.X  
自动交易系统〔香港期货交易所有限公司〕 MU<(O}  
automatic adjustment mechanism 自动调整机制 6?Ncgj &@  
automatic adjustment system 自动调整系统 Om3Ayk}  
Automatic Clearing House 自动票据交换所 ?kjQ_K  
automatic exchange rates accumulation system 自动化汇率累集系统 ^WA7X9ed  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 !Tzo&G  
automatic teller machine [ATM] 自动柜员机 &/@V$'G=  
autopay 自动转帐 :!gNOR6Lh  
available assets 可用资产 ZmK=8iN9J  
available fiscal reserve 现存财政储备 tE*BZXBlm  
available profit 可用利润 ||+~8z#+,  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 2mLZ4r>WE  
average 平均；平均数；海损 @K;b7@4y  
average basic salary 平均基本薪金 n 0!8)Sth  
average consumer expenditure 平均消费开支；一般消费开支 5es t  
average cost 平均成本 W"\~O"a  
average cost of land production 增辟土地平均成本 IjI'Hx  
average daily turnover 平均每日成交额 "*vrrY  
average daily wage rate 平均每日工资率 6w.E Sm  
average expenditure pattern 平均开支模式 vCa8`
m  
average growth rate 平均增长率 3%v)!dTa<^  
average net fixed assets 固定资产平均净值 *l5?_tF  
average of relatives 相对价格平均数 4uF.kz-cg  
average price 平均价格 8Vu@awz{L  
average propensity to consume 平均消费倾向；一般消费倾向 Okq,p=D6  
average propensity to save 平均储蓄倾向；一般储蓄倾向 DrRK Sc(u9  
average rate 平均率 ch i=]*9  
average revenue 平均收入；平均收益 OGZD$j  
average stock 平均库存；平均存货 +!lDAkW0  
average yearly rent 平均年租 qS?o22  
avoidance of double taxation 避免双重课税 p fc6;K: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 *-0s `rC  
hHJiGVJ=V  
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