一些有用的会计术语(也不知道发的地方对不对)A

A: ~oz8B^7i;  
A share Ａ股；甲类股份 e?3 S0}  
abatement of tax 减税；减扣免税额 '>_'gR0O  
ABN AMRO Bank N.V. 荷兰银行 nRN&
u4  
above-the-line expenditure 线上项目支出；经常预算支出 =:mD)oX*  
above-the-line receipt 线上项目收入；经常预算收入 zS18Kl  
ABSA Asia Limited 南非联合亚洲有限公司 j*<H18^G  
absolute change 绝对数值变更 Hn0,LH$/  
absolute expenditure 实际开支 $`x4|a8-  
absolute guideline figure 绝对准则数字 WMZ&LlB%  
absolute interest 绝对权益 BdB/`X*  
absolute order of discharge 绝对破产解除令 zn&NLsA  
absolute profit margin 绝对利润幅度 q
YZX, x  
absolute value 实值；绝对值 BftW<1,U^  
absolutely vested interest 绝对既得权益 i}N'WV`!  
absorbed cost 已吸收成本；已分摊成本 ([iMOE[D3  
absorption 吸收；分摊；合并 `Q^G k{9P  
absorption rate 吸收率；摊配率；分摊率 >%x7-->IB  
ACB Finance Limited 亚洲商业财务有限公司 ] 7_ f'M1F  
acceptable form of reciprocity 合理的互惠条件 "zJ1vIZY  
acceptable rate 适当利率；适当汇率 _/MHi-]/.  
acceptance agreement 承兑协议 8-UlbO6  
acceptance for honour 参加承兑 PYPs64kNC]  
acceptor 承兑人；接受人；受票人 nJY#d;  
acceptor for honour 参加承兑人 #GT/Q3{C  
accident insurance 意外保险 u)y6$  
Accident Insurance Association of Hong Kong 香港意外保险公会 )8p FPr  
accident insurance scheme 意外保险计划 fB|rW~!v  
accident year basis 意外年度基准 cU?A|'  
accommodation 通融；贷款 r ,D T>  
accommodation bill 通融票据；空头票据 2G<\Wz  
accommodation party 汇票代发人 ,]\L\V  
account balance 帐户余额；帐户结余 NGtSC_~d  
account book 帐簿 7'z{FSS  
account collected in advance 预收款项 w`&~m:R  
account current book 往来帐簿 "detDB   
account of after-acquired property 事后取得的财产报告 s"?Z jV)`  
account of defaulter 拖欠帐目 F\F_">5  
account payable 应付帐款 f1y3l1/  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 f/&gR5  
account receivable 应收帐款 vzM8U>M  
account receivable report 应收帐款报表 2Kovvh y#  
account statement 结单；帐单；会计财务报表 (4o_\&  
account title 帐户名称；会计科目 wP8Wx~Q=  
accountant's report 会计师报告 "VR>nyG%  
Accountant's Report Rules 会计师报告规则 .z4 fJx  
accounting and auditing procedure 会计与审计程序；会计与核数程序 =<MSM\Rb  
Accounting Arrangements 《会计安排》 n|sP0,$N1  
accounting basis 会计基础 EE(1;]d-  
accounting by Official Receiver 破产管理署署长呈交的帐目 #S)+eH  
Accounting Circular 《会计通告》 IWERn v!  
accounting class 会计类别 .(^KA{  
accounting date 记帐日期；会计结算日期 b^_#f:_j
 
accounting for money 款项核算 A^nB!veh  
Accounting Officer 会计主任 SB0Cq  
accounting period 会计报告期；会计期 =7wI/5iN  
accounting policy 会计政策；会计方针 l8 k@.<nCO  
accounting practice 会计惯例 tSran  
accounting principle 会计准则 9`]Gosz  
accounting record 会计记录 ~VYZu=p
 
accounting report 会计报告 | s%--W  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 XUc(7>k  
Accounting Society of China 中国会计学会 )0UVT[7  
accounting statement 会计报表 _[u&
}i  
accounting system 会计制度；会计系统 Vw:.'-Oi  
accounting transaction 会计事项；帐务交易 =+;l>mn?O  
accounting treatment 会计处理 8Y?zxmwn]  
accounting year 会计年度 N^z4I,GV(  
accretion 增值；添加 88x_}M^Fnl  
accrual 应计项目；应累算数目 Ndq/n21j  
accrual basis 应计制；权责发生制  I ,8   
accrual basis accounting 应计制会计；权责发生制会计 hAX@|G.  
accrue 应累算；应计 jLo(Uf  
accrued benefit 应累算利益 >?>@&A/  
accrued charges 应计费用 r0t4\d_&  
accrued cumulative preference share dividend 应累算的累积优先股股息 ^=`7]E[p  
accrued expenses 应累算费用 7.mY@  
accrued interest payable 应付利息；应计未付利息 "`HkAW4GZa  
accrued interest receivable 应收利息；应计未收利息 4Bg
"b/kF  
accrued right 累算权益 [Z9 lxZ|  
accruing profit 应累算的利润 Tq{+9+
 
accumulated fiscal reserve 累积财政储备 dZ}gf}.v  
accumulated profit 累积利润；滚存溢利 qg1s]c~0u  
accumulated reserve 累积储备 '/M9V{DD88  
accumulation of surplus income 累积收益盈余 M|8vP53=q  
acquired assets 既得资产 " E+V>V+  
acquisition 收购；购置；取得 Cge@A'2  
acquisition cost 购置成本 GPV=(}z  
acquisition expenses 购置费用 &iKy  
acquisition of 100% interest 收购全部股权 =`Ii?xo  
acquisition of control 取得控制权 z7TMg^9#  
acquisition of fixed assets 购置固定资产 Io_bS+  
acquisition of shell “买壳” 8'XAZSd(  
acquisition price 收购价 -wn,7;  
act of God 天灾 v2eLH:6  
acting partner 执事合伙人 :jL>sGvBv  
active market 买卖活跃的市场；交投畅旺的市场；旺市 "?9rJx$  
active partner 积极参与的合伙人 h [*/Tnr  
active trading 交投活跃 `%S 35x9  
actual circulation 实际流通 -wr#.8rzTT  
actual cost 实际成本 "3Y(uN  
actual expenditure 实际开支；实际支出 wr);+.T9R  
actual income 实际入息；实际收入；实际收益 oP>+2.i  
actual market 现货市场 $fifx>!  
actual price 现货价；实际价格 7p1f*N[X  
actual profit 实际利润 kIl!n  
actual quotation 实盘；实际价位；实际报价 x -;tV=E}  
actual year basis 按实际年度计算 n vzk P{  
actuals 实货 by}C;eN  
actuarial investigation 精算调查 ~]f6@n  
actuarial principle 精算原则 ($QQuM=  
actuarial report 精算师报告 RZMR2fP%  
Actuarial Society of Hong Kong 香港精算学会 X5U#^^O$E%  
actuarial valuation 精算师估值 709/'#- ^  
actuary 精算师 [}>!$::Y  
ad referendum agreement 暂定协议；有待覆核的协定 \dAs<${(  
ad valorem duty 从价税；按值征税 suOWmqLs  
ad valorem duty system 从价税制 ,bTpD!  
ad valorem fee 从价费 /3Y\s&y  
ad valorem tariff 从价关税 ^]rPda#  
additional allowance 额外免税额 |WP}y-Au
 
additional amount for unexpired risk 未过期风险的额外款额 Xz,fjKUnN  
additional assessable profit 补加应评税利润 W*2d!/;7>  
additional assessment 补加评税 #hMS?F|  
additional commitment 额外承担 6LRvl6ik  
additional commitment vote 额外承担拨款 SG$V%z"e  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {$>Pg
/  
additional dependent parent allowance 供养父母额外免税额 2WO5Af%  
additional provision 额外拨款 j!c~%hP  
additional stamp duty 附加印花税 5aZbNV}-  
additional tax 补加税罚款；补加税款 i,
V,0{$  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 =D~>$Y  
adjudged bankrupt 被裁定破产 <n1panS  
adjudicated bankrupt 裁定破产人 i}Q"'?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 W6c]a/
 
adjudication of bankruptcy 裁定破产；宣告破产 njxfBA:  
adjudication of insolvency 裁定无力偿还债务 9{*$[%d1  
adjusted actual 经调整的实数；调整后的实数 33},lNS|  
adjusted current assets 经调整的流动资产；调整后的流动资产 216=7O2F  
adjusted figure 经调整的数字；调整后的数额 Wn%b}{9Fb  
adjusted liabilities 经调整的负债；调整后的负债 Cer&VMrQK  
adjusted loss 经调整的亏损；调整后的亏损 <
%4M\n  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 mNA=<O;i)'  
adjusted profit 经调整的利润；调整后的利润 ;yu#Bs  
adjusted surplus 经调整的盈余额；调整后的盈余额 TJ_Wz
e-lQ  
adjusted value 经调整的价值；调整后的价值 gpw,bV  
adjustment 调整；修订；理算〔保险〕 OLS/3c z  
adjustment centre 调剂中心 X aE;i57$l  
adjustment lag 调整过程的时间差距；调整时差 Z".Xroq~  
adjustment mechanism 调整机制 .G
t_~x  
adjustment of loss 亏损调整 rP{J
ep!  
adjustment process 调整过程；调整程序 P,J+'.@  
adjustment range 调整幅度 Y_zMj`HE  
administered exchange rate 受管制汇率 xovsh\s  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 c/DK31K  
administration expenses 行政费用 O!G!Gq&  
administration fee 手续费；行政费 zm!M'|~@7  
administration in bankruptcy 破产管理 QYg V[\&  
administration order 遗产管理令 C4aAPkcp2$  
administrator 管理人；遗产管理人 lrjVD(R=g  
administrator of the estate 遗产管理人 :%-w/QwTR  
admission of debt 债项承认书 ~&<Ls  
admission of proof 接纳债权证明 bWgRGJqt  
advance 放贷款项；垫付款项；预支款项；预付款项 ${)oi:K@:  
advance account 暂支帐目；预付款帐户 5pT8 }?7  
advance compensation 预付补偿金 p'`?CJq8  
advance from shareholder 股东垫款 PrHoN2y5E  
advance pending reimbursement 预支以待日后付还 \Up~"q>Kb  
advanced economy 先进经济体系 Xf#+^cQ  
advancement 预付；预付财产 t"s$YB>}  
advances warrant 垫款令 B[3u,<opFU  
advancing 贷出 q|{
z9V<  
adverse balance 逆差 ,!40\"A  
adverse exchange 逆汇 Z;<:=#  
advertisement addressed to shareholders 在报章刊登的致股东通告 KKq%'y)u^  
advice for collection 托收通知书 $cWt^B'  
advice of drawing 提款通知书；汇票通知书 yJ/YK  
advice of payment 付款通知 |}?H$d  
Advisory Committee [Securities and Futures Commission]  + \]-"  
谘询委员会〔证券及期货事务监察委员会〕 sW-0G$,|  
Advisory Committee on Diversification 经济多元化谘询委员会 <Umr2Vw-  
affidavit 誓章；遗产申报誓章 K491
QXG  
affidavit of no receipt 述明无收款的誓章 XV}}A^  
affiliate 联号；联营公司；附属公司 5sANF9o!  
affiliated company 附属公司；联号；联营公司 %:s+5*SKe  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 *_Vv(
H&  
affordability 负担能力 C*}PL  
African Development Bank [AfDB] 非洲开发银行 W#+f2 RR  
after-acquired property 事后取得的财产 [Tl66Eyl  
after-hours dealing 市后交易 <+-=j  
after-tax profit 税后盈利；税后利润；税后溢利 ?b:Pl{?  
agency agreement 代理协议 +T&YYO8>5  
agency expenses 代理机构的开支 Pr:\zI  
agency fee 代理费 @eM$S5&n$  
Agency Law 《代理法》 zO2=o5nF.  
agent 代理人；承销人 %JHv2[r^P  
agent of company 公司代理人 @j!(at4B  
agent's fee 代理人费；经纪费 4fIjVx  
aggregate 总计；总数；总体数字 >8ryA$  
aggregate amount 总款额；总额 'QQq0.  
aggregate assets and liabilities 总体资产与负债 xG;;ykh.]  
aggregate at constant price 按固定价格计算的总体数字 P!"{-m'
  
aggregate demand 总需求 Q*Y-@lZ  
aggregate gross position 总持仓量 :c|Om{;  
aggregate limit 总限额 GM8Q#vc  
aggregate of salaries tax 合计薪俸税 H|_@9V  
aggregate performance 总体表现；总体业绩 ?YMBZ   
aggregate supply 总体供应 `Se2f0",  
aggregate surplus 总盈余 @ta:9wZ  
aggregate total 整体总额 :%z#s  
aggregate value 总值；合计价值 zYP6m3n  
aggregated basis 合计基准 }SC&6B?G  
aggregated net chargeable income 合计应课税入息实额 K&n-(m%  
aggregation 合并计算；合计；总和 ttdY]+Fj  
aggregation of incomes of husband and wife 夫妇入息合并计算 -K lR"
:  
aggregation of property 财产的总和 suzK)rJ9i  
agio 差价；贴水 kia[d984w  
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》 rFGPS%STS  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment k33\;9@k  
《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》 Zf1 uK(6X  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *;)O'|  
《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》 3"zPG~fY{  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment a{L&RRJ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 &XV9_{Hm  
agreement for a settlement 授产协议 =IW!ZN_  
agreement for assignment 转让协议 [-VK!9pQ  
agreement for sale 售卖协议；买卖协议 $OG){'X  
agreement for sale and purchase 买卖协议 ,oUzaEX
 
agreement for the payment of interest 支付利息协议 "P0!cY8r  
agreement for the repayment of money 还款协议 }S8aR:'  
agreement of reinsurance 再保险协议  B$6KI  
Agricultural Bank of China 中国农业银行 E}KGZSj  
air passenger departure tax 飞机乘客离境税 {:3
\Ms#  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 <5D4h!  
airport tax 机场税 ;:_AOb31N  
alcohol duty 酒精税 J;NIa[a  
alienation 让与；让渡；转让 uJC
p  
alimony 生活费；赡养费 tT!'qL.*  
All Ordinaries Index [AOI] 所有普通股指数 bZ1*
:k2  
all risks 全险；综合险 7)]boW~Q  
All Sales Record for Stock Market 《股票市场成交报告》 AmHj\NX$  
Allied Capital Resources Limited 新联财务有限公司 tewp-MKA  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 <$yA*  
allocation letter 拨款信件 `u}_O(A1pA  
allocation of fund 分配款项；预留款项 mZ2CGOR  
allocation of profit 利润分配；溢利分配 :{N*Z}]  
allocation warrant 拨款令 U#cGd\b  
allotment 分配；配股 'iF%mnJ  
allotment notice 股份配售通知；配股通知 f]#\&"  
allotment of shares 股份分配 u178vby;l  
allowable 可获宽免；免税的 Ovc9x\N  
allowable business loss 可扣除的营业亏损 Zj!,3{jX^  
allowable expenses 可扣税的支出 p@kRo#~l  
allowance 免税额；津贴；备抵；准备金 $cIaLq  
allowance for debts 债项的免税额 7JGc9K+Av  
allowance for depreciation by wear and tear 耗损折旧免税额 LWv<mtuYf  
allowance for funeral expenses 殡殓费的免税额 T8a' 6otc  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 s-#EV  
allowance for repairs and outgoings 修葺及支出方面的免税额 9^W7i]-Z  
allowance to debtor 给债务人的津贴 ,_u7@Ix  
alteration of capital 资本更改 ,)Q-o2(C  
alternate trustee 候补受托人 GMJ4v S  
amalgamation 合并 a*y9@RC}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-y-}g[`  
ambit of charges 征税范围；收费范围 u:f ]|Q
 
amended valuation 经修订的估值 YK6LJv}  
American Commodities Exchange 美国商品交易所 n7fhc*}:`  
American Express Bank Limited 美国运通银行 Ob/)f)!!  
American Stock Exchange 美国证券交易所 [*^.$s(  
amortization 摊销 3<&:av3  
amount due from banks 存放银行同业的款项 u9"yU:1keb  
amount due from banks abroad 存放海外银行同业的款项 Zu,:}+niU  
amount due from holding companies 控股公司欠款  9!jPZn  
amount due from local banks 存放本港银行同业的款项 ^$:w  
amount due to banks 银行同业的存款 /eQAGFG  
amount due to banks abroad 海外银行同业的存款 d$3rcH1  
amount due to holding companies 控股公司存款 h p|v?3(  
amount due to local banks 本港银行同业的存款 QEs$9a5TE  
amount due to outport banks 外埠银行同业的存款 rJ Jx8)M  
amount for note issue 发行纸币的款额 Cjf[]aNJe`  
amount of bond 担保契据的款额 9VxM1-8Gs  
amount of consideration 代价款额 RqTO3Kf  
amount of contribution 供款数额
8TFQ%jv  
amount of indebtedness 负债款额 wnokP  
amount of principal of the loan 贷款本金额 Ei_~K';  
amount of rates chargeable 应征差饷数额 cF8 2wg  
amount of share capital 股本额 $Aw@xC^!  
amount of sums assured 承保款额 |T6K?:U7  
amount of variation 变动幅度 [Kwj 7q`  
amount of vote 拨款数额 ie6c/5  
amount payable 应付款额 RRt(%Wm*  
amount receivable 应收款额 XLn9NBT4K  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mLuNl^)3  
analysis 分析 ?$6H',u  
ancillary risk 附属风险 J,?#O#j  
annual account 周年帐目；周年帐目报表；年度决算；年结 GM6,LzH  
annual accounting date 年结日期 -'$ob~*  
annual allowance 每年免税额；年积金；年度津贴；年津 45c?0tj  
annual balance 年度余额 XYo,5-  
annual disposable income 每年可动用收入 EbILAJ  
annual estimates 周年预算 !1)aie+p6  
annual fee 年费 5*%Gh&)  
annual general meeting 周年大会 g,+e3f  
annual growth rate 年增率；每年增长率 E
H|+S  
annual long-term supplement 长期个案每年补助金 a!$kKOK  
annual pensionable emolument 可供计算退休金的年薪 }YDi/b7  
annual report 年报 P1mg;!tq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 dQj/Sr  
annual return 周年报表；周年申报表；每年报税表格 Wzl/ @CPM  
Annual Return Rules 《周年报表规则》 U>PZ3  
annual review of consumer prices 每年消费物价回顾 e#Cv*i_<  
annual roll-forward basis 逐年延展方式 ^#:;6^Su  
annual salary 年薪 kZw"a*6  
annual statement 年度报表；年度决算表 H3rA ?F#+*  
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 e"04jd/  
annuitant 年金受益人 A"JdG%t>.h  
annuity 年金 KO

y{?  
annuity contract 年金合约 _RIU,uJs  
annuity on human life 人寿年金 /L^g. ~  
antecedent debt 先前的债项 aN0[6+KP;  
ante-dated cheque 倒填日期支票 #kC~qux^  
anticipated expenditure 预期开支 ,{0Y:/T'  
anticipated net profit 预期纯利 [inlxJD  
anticipated revenue 预期收入 =*\.zr  
anti-inflation measure 反通货膨胀措施 ftYJ 3/WH  
anti-inflationary stance 反通货膨胀立场 VExhN';  
apparent deficit 表面赤字 ZE=sw}=  
apparent financial solvency 表面偿债能力 D^[l~K  
apparent partner 表面合伙人 & &}_[{fc  
application for personal assessment 个人入息课税申请书 wp?:@XM  
application of fund 资金应用 j[r}!;O  
application to release as liquidator and to destruct the books of accounts and documents x4q}xwH  
申请免除清盘人职务及毁灭帐簿与文件 k$kE5kh,S  
appointed actuary 委任精算师 q}@L"a`  
appointed auditor 委任核数师；委任审计师 mo| D  
appointed trustee 委任的受托人 (K[{X0T  
appointer 委任人 W3.[d->X  
apportioned pro rata 按比例分摊 W2
2S/s  
apportionment 分配；分摊 %%NoXW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Orq/38:4G  
apportionment formula 分摊方程式 X?_rD'3  
apportionment of estate duty 遗产税的分摊 CPJ<A,V  
appraisal 估价；评估 R{@saa5I(>  
appreciable growth 可观增长 -N' (2'  
appreciable impact 显着影响 M}|(:o3Yo  
appreciable increase 可观增长 5sY
$  
appreciation 增值；升值 MJ:c";KCq0  
appreciation against other currencies 相对其他货币升值 gNZwD6GMe?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 TZgtu+&  
appreciation tax 增值税 TQn!MUj/^  
appropriation 拨款；拨用；拨付 \tgY2:  
appropriation account 拨款帐目 I1]YT  
Appropriation Bill 拨款法案 9 /H~hEVK  
appropriation-in-aid system 补助拨款办法 d8wGXNd7B  
approved assets 核准资产 85E$m'0O  
approved basket stock 认可一篮子证券 _A,_RM$Y  
approved budget 核准预算 XC3)#D#HGh  
approved charitable donation 认可慈善捐款 FF8jW1  
approved charitable institution 认可慈善机构 li
*S^uSF  
approved currency 核准货币；认可货币 2*g2UP  
approved estimates 核准预算 &E`Nu (e  
approved estimates of expenditure 核准开支预算 Gpu[<Z4  
approved overseas insurer 核准海外保险人 &kb~N-  
approved overseas trust company 核准海外信托公司 V[.{cY?6  
approved pooled investment fund 核准汇集投资基金 #eJfwc1JY  
approved provident fund scheme 认可公积金计划 EE'2<"M  
approved provision 核准拨款 Vg$d|m${  
approved redeemable share 核准可赎回股份 0/QDfA?  
approved regional stock 认可地区性证券 ~ikp'5  
approved retirement scheme 认可退休金计划 ranem0KQ)]  
approved subordinated loan 核准附属贷款 >M5}L<  
arbitrage 套戥；套汇；套利 ?c8~VQaQ  
arbitrageur 套戥者；套汇者 gV]4R"/  
arbitrary amount 临时款项 M{L<aYe  
arrangement 措施；安排；协定 G!F
dTvx$  
arrears 欠款 CAc]SxLh  
arrears of pay 欠付薪酬 `v?hL
~  
arrears of revenue 逾期未收税款；逾期未收的帐项 P"7` :a  
articles of association 组织章程；组织细则；组织章程细则 j"jssbu}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^$oa`B^2JM  
ascertainment of profit 确定利润 gNr4oOR{  
"Asia Clear" “亚洲结算系统” Gm- "?4(  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ,.Ofv):=  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$l,U)  
Asian Development Fund [ADF] 亚洲发展基金 oN}\bK  
Asian dollar bond 亚洲美元债券 7b1 yF,N  
Asian dollar market 亚洲美元市场 7Ydqg&  
Asian dollar rate 亚洲美元利率 3JD62wtx  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 pKLcg"{[F  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "pt[Nm76)8  
asked price 沽盘；喊价；索价；卖方报价 ,q*
|R 
O  
assessable income 应评税入息 UusAsezm:  
assessable loss 应评税亏损 VsA
_
x  
assessable profit 应评税利润 ok--Jyhv#  
assessable value 应评税值 I6WHC*  
assessed profit 估定利润 ;FlDRDZ%  
assessed value 经评估价值 @IL@|Srs8  
assessment 评税；评定；估价；评税单 og$dv 23  
assessment number 评税编号；估价编号 igOX0  
assessment of additional tax 补加税评税 _U*R_2aV  
assessment of performance 业绩评估；实绩评价 O4-#)#-)S~  
Assessor 评税主任 q!&:y7O8  
asset price bubbles 资产价格泡沫 }*XF- U  
asset-backed securities 具资产保证的证券 C=c&.-Nb9  
assets accretion 资产增值 J*g
<]P&p0  
assets and liabilities 资产与负债 O#tmB?n*  
assets betterment statement 资产递增表；资产改进表 tln}jpCw  
assets lending 实物放款；有抵押贷款 <c@dE  
assets of the company passing on the death 死者去世时转移的公司资产 em'3 8L|(  
assets pledged as security for liabilities 用作负债抵押的资产 Q-, 4  
assets portfolio 资产投资组合 k&yBB%g  
assets price 资产价格 a\-5tYo`u  
assets quality 资产质素 tQj=m_  
assets realization 资产变现 !o'a]8  
assets refinancing arrangement 资产再集资安排 V,ZRX}O  
assets securitization 资产证券化 xD7Y"%Pbx  
assets situated outside Hong Kong 在香港以外地方的资产 K{y`Sb~k  
assets stripping 削减资产；拆卖资产 Iv7BIK^0  
assets value 资产值 ;Qd'G7+  
assignee 承让人 f[zKA{R  
assignment 转让；转让书；转让契 0lt1/PEKx2  
assignment of interest 权益转让 QdZHIgh`i  
assignment of letters patent and trade mark 专利证书及商标转让 MXVCu"g%  
assignment of property 物业转让；物业转让书 #~*v*F~3  
assignment right 转让权 $LR~c)}1I  
assignor 转让人 &hpznIN  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 -b%' K}.C  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 .O5|d+S  
associate member 附属会员 }8.$)&O$^  
associated body corporate 相联法人团体 }2y"F@{T  
associated company 相联公司；联属公司 7B _Wz9y  
associated corporation 相联法团 /\jRr7 Cd  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] g[2[ zIB=  
公认会计师公会〔英国〕 7<Ut/1$MI  
Association of Futures Exchange Brokers 香港期货经纪协会 H_JT"~_2  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 eF8um$t9  
association of underwriters 承保人组织 #z}IW(u<  
assumption of control 接管 TGPdi5Eq  
assurance 担保；保险；转易；转易书 Ky7-6$  
assurance of interest 权益的转易 My9fbT  
at 19XX price 按一九ＸＸ年价格计算 xs  >Y  
at a discount 按赔价计算；按贴水价格计算；打折扣 9&c *%mm  
at a premium 按溢价计算；按升水价格计算 6l?KX  
at call 通知付款；按通知 z81`Lhg6  
at constant market price 按固定市价计算 b|Ed@C  
at constant price 按固定价格计算 {-c[w&q
 
at cost 按成本计算 cMt , 80  
at current market price 按当时市价计算；按现时市价计算 ]s_BOt  
at current price 按当时价格计算；按现时价格计算 doe u`  
at factor cost 按要素成本计算；按生产要素成本计算 8-vNXvl  
at money-of-the-day price 按付款当日价格计算 47/YDy%  
at or better 按指定或较佳价位〔买卖指令〕 EJrQ9"x&n  
at par 按面值计算；平价 bDcWPwe  
at sight 见票即付 W{'tS{  
at the close 按收市盘 CI?M2\<g  
at the opening 按开市盘 {,m W7  
attestation 见证；见证条款 ZYW=#df R  
at-the-money option 平价期权 'r`-J4icX  
attorney 受权人；受托代表人 ab5z&7Re6  
attornment 新拥有人承认书 {wfe!f  
attributable profit 可归属利润 U
@?Roenn  
attributable share value 可归属股份价值 D(S^g+rd  
Auckland Stock Exchange 奥克兰证券交易所 *$7c||J7  
auction 拍卖 B8G1 #V_jK  
auctioneer 拍卖商 93N:?B9  
audit 审计；核数 szb],)|18  
Audit Commission 审计署 4~{q=-]V  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] {Uu|NA87Cd  
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〕 3
>sA_  
audit review 帐目审查 hI1}^;  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 |4FvPR[  
audited account 审计帐目；经审计的帐目 =:=uV0jX\  
audited annual account 经审计的周年帐目 Ih0kdi  
audited balance sheet 经审计的资产负债表 bjJ212J  
auditor 核数师；核数主任；审计师 cz9T,  
auditor's certificate 核数师证明书；审计师证明书 1~q|
%"J  
auditor's report 核数师报告；审计师报告 }"'l8t0?  
Aussie bond 澳元债券 nz]+G2h  
austerity budget 紧缩预算 6ax|EMw  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 djcCm5m  
Australia All Ordinaries Index 澳洲所有普通股票指数 DbkKmv&  
Australian Dollar [AUD] 澳元 %,*{hhfu  
Australian Options Market 澳大利亚期权市场 /e}NZo{)g  
Australian Securities Commission 澳洲证券事务监察委员会 Ey;uaqt  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 7l3sd5  
Australian Stock Exchange 澳大利亚证券交易所 n P4DHb&5  
Austrian Schilling [ATS] 奥地利先令 .qBf`T;  
authentication 认证；鉴证 m;nT ?kv  
authority to purchase 委托购买证；委购书 `H6kC$^Ofx  
authorization 认可；核准；授权；授权书 Lm}:`  
authorization by direction 指示授权 Fn!kest  
authorization by instruction 指令授权 ebS>_jD  
authorization by warrant 令状授权 t/aT  
authorization of unit trust 单位信托的认可 oUBn:Ir@  
authorized agent 指定代理人 ZtfPB  
authorized capital 法定资本 mMvt#+O  
authorized clerk 出市员 l;SqjkN  
authorized dealer 认可交易商 poYO  
authorized financial institution 认可财务机构 <OEu 4,~:  
authorized fund 认可基金 w+~s}ta2^  
authorized fund house 获授权的基金公司；认可基金公司 %A dE5HI-  
authorized institution 认可机构 R"=pAO.4l  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 |^i+Srh  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 bEE'50D  
authorized insurer 获授权保险人；获认可承保人 i7w>Nvj]  
authorized investment 特准投资项目 sc^TElic  
authorized person 获授权人 n_51-^*z  
authorized representative 获授权代表 eZm,K'/!  
authorized share capital 法定股本 +mN]VO*y  
automated quotation system 自动报价系统 -P<e-V%<  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] PSQ5/l?\>  
自动交易系统〔香港期货交易所有限公司〕 k/yoRv%  
automatic adjustment mechanism 自动调整机制 /t083  
automatic adjustment system 自动调整系统 >8nRP%r[5,  
Automatic Clearing House 自动票据交换所 d-=/@N!4e  
automatic exchange rates accumulation system 自动化汇率累集系统 l(@UpV-  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 G~I@'[ur  
automatic teller machine [ATM] 自动柜员机 (P[:g  
autopay 自动转帐 h+!Ld^'c  
available assets 可用资产 RAQi&?Ko  
available fiscal reserve 现存财政储备 COa"zg  
available profit 可用利润 _kb $S  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 H1>}E5^?  
average 平均；平均数；海损 ~ b;%J:  
average basic salary 平均基本薪金 v'*#P7%Kf  
average consumer expenditure 平均消费开支；一般消费开支 g,!6,v@  
average cost 平均成本 1#9Q1@'OS  
average cost of land production 增辟土地平均成本 jLf.qf8qm  
average daily turnover 平均每日成交额 k!K}<sX2  
average daily wage rate 平均每日工资率 shO
Q/  
average expenditure pattern 平均开支模式 "Fu*F/KW  
average growth rate 平均增长率 <$LVAy"RD  
average net fixed assets 固定资产平均净值 61q:nWs  
average of relatives 相对价格平均数 gjJ?*N[  
average price 平均价格 DKu4e  
average propensity to consume 平均消费倾向；一般消费倾向 8-c1q*q)  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Bg*Oj)NM  
average rate 平均率 }^;Tt-*k  
average revenue 平均收入；平均收益 3EN?{T<yf  
average stock 平均库存；平均存货 ((TiBCF4  
average yearly rent 平均年租 MS-}IHO  
avoidance of double taxation 避免双重课税 z )2h\S  
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 ({g7{tUy^H  
][1*.7-  
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