一些有用的会计术语(也不知道发的地方对不对)A

A: .E{FD%U  
A share Ａ股；甲类股份 {?X +Yw  
abatement of tax 减税；减扣免税额 [d>2F  
ABN AMRO Bank N.V. 荷兰银行 GW%!?mJ  
above-the-line expenditure 线上项目支出；经常预算支出 kb~ 9/)~g  
above-the-line receipt 线上项目收入；经常预算收入 x_/H  
ABSA Asia Limited 南非联合亚洲有限公司 1 7iw`@  
absolute change 绝对数值变更 l SuNZYaO  
absolute expenditure 实际开支 *ODc[k'(  
absolute guideline figure 绝对准则数字 c]ga)A(  
absolute interest 绝对权益 CL t(_!q  
absolute order of discharge 绝对破产解除令 ^a!oq~ZSy  
absolute profit margin 绝对利润幅度 7&L8zl|K  
absolute value 实值；绝对值 :cP u  
absolutely vested interest 绝对既得权益 b8$%=Xp  
absorbed cost 已吸收成本；已分摊成本 E|6@h8#  
absorption 吸收；分摊；合并 2t=&h|6EW  
absorption rate 吸收率；摊配率；分摊率 l9H-N*Wx  
ACB Finance Limited 亚洲商业财务有限公司 ogya~/  
acceptable form of reciprocity 合理的互惠条件 9R&.$5[W(s  
acceptable rate 适当利率；适当汇率 NxF
CVqGb  
acceptance agreement 承兑协议 ]a:T]x6'  
acceptance for honour 参加承兑 RGY#0.Z}  
acceptor 承兑人；接受人；受票人 -}8r1jQH;  
acceptor for honour 参加承兑人 x"Ij+~i{l  
accident insurance 意外保险 s(MdjWw  
Accident Insurance Association of Hong Kong 香港意外保险公会 CwO$EL:[`  
accident insurance scheme 意外保险计划 E6-~  
accident year basis 意外年度基准 i2LN`5k  
accommodation 通融；贷款
e)F_zX  
accommodation bill 通融票据；空头票据 Y)M-?|4  
accommodation party 汇票代发人 ;\T~Hc}&;  
account balance 帐户余额；帐户结余 a3He-76  
account book 帐簿 =v{
R(IX%  
account collected in advance 预收款项 =knBwjeD  
account current book 往来帐簿 UK[+I]I p  
account of after-acquired property 事后取得的财产报告 F-Ku0z]){?  
account of defaulter 拖欠帐目 4@M
}5WJ7  
account payable 应付帐款 ~AF' 6"A  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 1}CJ&  
account receivable 应收帐款 .O{_^~w_q  
account receivable report 应收帐款报表 O@LUM{\  
account statement 结单；帐单；会计财务报表 #"o`'5  
account title 帐户名称；会计科目 X8XE_VtP  
accountant's report 会计师报告 2nSz0 .  
Accountant's Report Rules 会计师报告规则 @,pn/[  
accounting and auditing procedure 会计与审计程序；会计与核数程序 H\|H]:CE  
Accounting Arrangements 《会计安排》 Jb8%A@Z+  
accounting basis 会计基础 Q:Y`^jP   
accounting by Official Receiver 破产管理署署长呈交的帐目 "m}N hoD4  
Accounting Circular 《会计通告》 m`@~ZIa?>B  
accounting class 会计类别 ',6d0>4*  
accounting date 记帐日期；会计结算日期 xQqZi b5I  
accounting for money 款项核算 G4uO
Y?0N  
Accounting Officer 会计主任 48mTL+*  
accounting period 会计报告期；会计期 ZYz8ul$E  
accounting policy 会计政策；会计方针 ;#7:}>}rO  
accounting practice 会计惯例 id/y_ekfP  
accounting principle 会计准则 O*Z-3l  
accounting record 会计记录 *uF Iw}C/  
accounting report 会计报告 01+TVWKX  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 C3C&hq\%  
Accounting Society of China 中国会计学会 `O?j -zR  
accounting statement 会计报表 W{kTM4  
accounting system 会计制度；会计系统 [Lf8*U"  
accounting transaction 会计事项；帐务交易 4&B|rf  
accounting treatment 会计处理 *+J`Yk7}  
accounting year 会计年度 O+~@S~  
accretion 增值；添加 \Oe8h#%  
accrual 应计项目；应累算数目 o~VZ%B  
accrual basis 应计制；权责发生制 4}<[4]f?|  
accrual basis accounting 应计制会计；权责发生制会计 Ja%isIdh  
accrue 应累算；应计 X@~R<  
accrued benefit 应累算利益 $oi8<8Y  
accrued charges 应计费用 Ga;Lm?6-  
accrued cumulative preference share dividend 应累算的累积优先股股息 hOm0ND?;1  
accrued expenses 应累算费用 YUlH5rO3  
accrued interest payable 应付利息；应计未付利息 v=YI%{tx)  
accrued interest receivable 应收利息；应计未收利息 Gn%k#  
accrued right 累算权益 ,Aq |IH3j  
accruing profit 应累算的利润 KhyGz"I!@$  
accumulated fiscal reserve 累积财政储备 _2<d6@}
 
accumulated profit 累积利润；滚存溢利 kM(,8j  
accumulated reserve 累积储备 qK&h$;~*y  
accumulation of surplus income 累积收益盈余 ^O3p:X4u  
acquired assets 既得资产 |b|bL 7nx  
acquisition 收购；购置；取得
-.UUa  
acquisition cost 购置成本 *47%|bf`  
acquisition expenses 购置费用 +3-f$/po  
acquisition of 100% interest 收购全部股权 FF30VlJ  
acquisition of control 取得控制权 /I0}(;^y  
acquisition of fixed assets 购置固定资产 %nj{eT  
acquisition of shell “买壳” <\?dPRw2>  
acquisition price 收购价 z s[zB#  
act of God 天灾 I$I',x5Z  
acting partner 执事合伙人 #2qv"ntW  
active market 买卖活跃的市场；交投畅旺的市场；旺市 8fQXif\z  
active partner 积极参与的合伙人 =o4McV}  
active trading 交投活跃 hDTM\>.c;s  
actual circulation 实际流通 <A] Kg  
actual cost 实际成本 
-$(2Z[  
actual expenditure 实际开支；实际支出 p@+D$  
actual income 实际入息；实际收入；实际收益 eg>]{`WQ  
actual market 现货市场 oD%B'{Zs4  
actual price 现货价；实际价格 ;VgB!  
actual profit 实际利润 Yg]!`(db  
actual quotation 实盘；实际价位；实际报价 Kd3EZo.  
actual year basis 按实际年度计算 HhB' ^)  
actuals 实货 w?M` gl8r  
actuarial investigation 精算调查 >jm^MS=  
actuarial principle 精算原则 x
)e(g}n  
actuarial report 精算师报告 qD5)AdCGO  
Actuarial Society of Hong Kong 香港精算学会 F6 f  
actuarial valuation 精算师估值 ,<=_t{^  
actuary 精算师 t~ z;G%a  
ad referendum agreement 暂定协议；有待覆核的协定 _z&H
O  
ad valorem duty 从价税；按值征税 TiSV`V
q  
ad valorem duty system 从价税制 ??g = `yH  
ad valorem fee 从价费 ]goPjfWvU"  
ad valorem tariff 从价关税 /Au7X'}  
additional allowance 额外免税额 3xpygx9
 
additional amount for unexpired risk 未过期风险的额外款额 WI\h@qSB  
additional assessable profit 补加应评税利润 Hr=?_Un"  
additional assessment 补加评税 x7c#kU2A&Z  
additional commitment 额外承担 #h2 qrX&+  
additional commitment vote 额外承担拨款 .&n;S';"  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 lAPPng`  
additional dependent parent allowance 供养父母额外免税额 =b#,OXQ  
additional provision 额外拨款 ZG_iF#  
additional stamp duty 附加印花税 Zex`n:Wl?j  
additional tax 补加税罚款；补加税款 Uy{ZK*c8i  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 jGOE CKP  
adjudged bankrupt 被裁定破产 4Kn)5>  
adjudicated bankrupt 裁定破产人 +(##B pC  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 wRQMuFGY  
adjudication of bankruptcy 裁定破产；宣告破产 VJ|80?4h  
adjudication of insolvency 裁定无力偿还债务 M7\KiQd  
adjusted actual 经调整的实数；调整后的实数 wWB^m@:4  
adjusted current assets 经调整的流动资产；调整后的流动资产 Yq-7!  
adjusted figure 经调整的数字；调整后的数额 Hc-Ke1+  
adjusted liabilities 经调整的负债；调整后的负债 &^])iG,Ew  
adjusted loss 经调整的亏损；调整后的亏损 p`oHF 5  
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 &uG@I=}TIY  
adjusted profit 经调整的利润；调整后的利润 cmbl"Pqy1  
adjusted surplus 经调整的盈余额；调整后的盈余额 F!ra$5u  
adjusted value 经调整的价值；调整后的价值 @i@f@.t  
adjustment 调整；修订；理算〔保险〕 r_M5:Rz  
adjustment centre 调剂中心 hE}y/A[  
adjustment lag 调整过程的时间差距；调整时差 9I*`~il>{  
adjustment mechanism 调整机制 `'/1Ij+  
adjustment of loss 亏损调整 >twog}%  
adjustment process 调整过程；调整程序 6g%~~hX
 
adjustment range 调整幅度 ^ &VN=Y6z  
administered exchange rate 受管制汇率  uE3xzF  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 bODyJ7=[  
administration expenses 行政费用 zirnur1  
administration fee 手续费；行政费 _qq>-{-Ym  
administration in bankruptcy 破产管理 L ^{C4}x=  
administration order 遗产管理令 NPE7AdB8  
administrator 管理人；遗产管理人 K7]IAV  
administrator of the estate 遗产管理人 lX%e  
admission of debt 债项承认书 {#}?-X  
admission of proof 接纳债权证明 S)G*+)  
advance 放贷款项；垫付款项；预支款项；预付款项 <+e&E9;>6  
advance account 暂支帐目；预付款帐户 q|N4d9/b  
advance compensation 预付补偿金 7B#HF?,?  
advance from shareholder 股东垫款 .oxeo0@~  
advance pending reimbursement 预支以待日后付还 YC d  
advanced economy 先进经济体系 !_j6\r=  
advancement 预付；预付财产 {A8w~3F  
advances warrant 垫款令 zZ{(7Kfz  
advancing 贷出 _:?b-44  
adverse balance 逆差 jMQ7^(9-  
adverse exchange 逆汇 #%SF2P
B;  
advertisement addressed to shareholders 在报章刊登的致股东通告 $O^U"  
advice for collection 托收通知书 6ragRS/'x  
advice of drawing 提款通知书；汇票通知书 {DbWk>[DkG  
advice of payment 付款通知 -owap-Va  
Advisory Committee [Securities and Futures Commission] n_46;lD  
谘询委员会〔证券及期货事务监察委员会〕 6B`,^8Lp  
Advisory Committee on Diversification 经济多元化谘询委员会 ;&]oV`Ib  
affidavit 誓章；遗产申报誓章 z%Ivc*x5  
affidavit of no receipt 述明无收款的誓章 UViWejA/*u  
affiliate 联号；联营公司；附属公司 Ln&CB!u  
affiliated company 附属公司；联号；联营公司 #F6!x3Z  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 =fy'w3m  
affordability 负担能力 d/xGo[?$  
African Development Bank [AfDB] 非洲开发银行 !eGUiE=  
after-acquired property 事后取得的财产 ='\E+*[$I  
after-hours dealing 市后交易 .*g^ 
i`  
after-tax profit 税后盈利；税后利润；税后溢利 *|&&3&7  
agency agreement 代理协议 o9AwW  
agency expenses 代理机构的开支 ~MLBO  
agency fee 代理费 x @uowx_&m  
Agency Law 《代理法》 ?4MZT5 .  
agent 代理人；承销人 +"Mlj$O  
agent of company 公司代理人 ,ko0XQBl  
agent's fee 代理人费；经纪费 _XUDPC(*qz  
aggregate 总计；总数；总体数字 /7p1y v  
aggregate amount 总款额；总额 w.R2' WR  
aggregate assets and liabilities 总体资产与负债 BZAF;j  
aggregate at constant price 按固定价格计算的总体数字 m15> ^i^W  
aggregate demand 总需求 wGAeOD  
aggregate gross position 总持仓量 +pJ~<ug]  
aggregate limit 总限额 q OX=M  
aggregate of salaries tax 合计薪俸税 s.jcD  
aggregate performance 总体表现；总体业绩 m0+'BC{$u  
aggregate supply 总体供应 tY6QhhuS:  
aggregate surplus 总盈余 5u
&hp  
aggregate total 整体总额 "y$s`n4Mj  
aggregate value 总值；合计价值 ThJ`-Ro  
aggregated basis 合计基准 ^<QF*!  
aggregated net chargeable income 合计应课税入息实额 QDJe:\n  
aggregation 合并计算；合计；总和 .[>UkM0  
aggregation of incomes of husband and wife 夫妇入息合并计算 >'2=3L^Q  
aggregation of property 财产的总和 7DCu#Y[  
agio 差价；贴水 WS1$cAD2N  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 x$/:%"E  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment k{w  
《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》 QKtVwsz +  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment |A19IXZ\  
《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》 a qIpO  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment LQ.0"6oj  
《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?%Pa\,!  
agreement for a settlement 授产协议 /^9yncG;>  
agreement for assignment 转让协议 WTQd}f  
agreement for sale 售卖协议；买卖协议 <<[\ Rv  
agreement for sale and purchase 买卖协议 -JfO} DRI  
agreement for the payment of interest 支付利息协议 A6%~
+9  
agreement for the repayment of money 还款协议 73>Hzpv0  
agreement of reinsurance 再保险协议 1n )&%r  
Agricultural Bank of China 中国农业银行 9Ts rg  
air passenger departure tax 飞机乘客离境税 LXx`Vk>ky  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 -x2&IJ!  
airport tax 机场税 %][6TZ}  
alcohol duty 酒精税 t[Ywp!y[  
alienation 让与；让渡；转让 a&s&6Q|Y  
alimony 生活费；赡养费 Q!v]njCIB7  
All Ordinaries Index [AOI] 所有普通股指数 2RC@Fu~zaU  
all risks 全险；综合险 EK<ly"S.  
All Sales Record for Stock Market 《股票市场成交报告》 NJ$c0CNy  
Allied Capital Resources Limited 新联财务有限公司 ?D S|vCae  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2kVQ#JyuRI  
allocation letter 拨款信件 6HR^q  
allocation of fund 分配款项；预留款项 1i:Q %E F  
allocation of profit 利润分配；溢利分配 p-,(P+Np  
allocation warrant 拨款令 8$y5) ~Q  
allotment 分配；配股 i $;y  
allotment notice 股份配售通知；配股通知 S# sar}-I  
allotment of shares 股份分配 R?H[{AX  
allowable 可获宽免；免税的 &(YNz9L  
allowable business loss 可扣除的营业亏损 5Int,SX  
allowable expenses 可扣税的支出 t6a$ZN;  
allowance 免税额；津贴；备抵；准备金 &
& E
)  
allowance for debts 债项的免税额 +tvWp>T+  
allowance for depreciation by wear and tear 耗损折旧免税额 =X}s^KbI{  
allowance for funeral expenses 殡殓费的免税额 TOXZl3s5#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Xhm)K3RA*T  
allowance for repairs and outgoings 修葺及支出方面的免税额 8u4FagQ,  
allowance to debtor 给债务人的津贴 lko k2  
alteration of capital 资本更改 $7'Kc
G  
alternate trustee 候补受托人 G>w+J'7  
amalgamation 合并 1QJB4|5R#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 L#9g ~>~  
ambit of charges 征税范围；收费范围 Vf] ;hm  
amended valuation 经修订的估值 g.d~`R@v  
American Commodities Exchange 美国商品交易所 qhqqCVrsW  
American Express Bank Limited 美国运通银行 l F*x\AT  
American Stock Exchange 美国证券交易所 D!nx%%q  
amortization 摊销 JWo).  
amount due from banks 存放银行同业的款项 \2NT7^H#  
amount due from banks abroad 存放海外银行同业的款项 N(=\S:  
amount due from holding companies 控股公司欠款 56T{JTo  
amount due from local banks 存放本港银行同业的款项 2L|)uCb  
amount due to banks 银行同业的存款 LGPPyKNx  
amount due to banks abroad 海外银行同业的存款 LQ3J$N  
amount due to holding companies 控股公司存款 ^muPjM+D  
amount due to local banks 本港银行同业的存款 |tqYRWn0  
amount due to outport banks 外埠银行同业的存款 NG?-dkD  
amount for note issue 发行纸币的款额 bbxo!K m"  
amount of bond 担保契据的款额 J\c\
Ar:  
amount of consideration 代价款额 gzeTBlXg  
amount of contribution 供款数额 Lm"zW>v  
amount of indebtedness 负债款额 (YKkJ  
amount of principal of the loan 贷款本金额
'  
amount of rates chargeable 应征差饷数额 WDq~mi  
amount of share capital 股本额 QTT2P(Pz  
amount of sums assured 承保款额 GBo'=  
amount of variation 变动幅度 +w'He9n  
amount of vote 拨款数额 drK &  
amount payable 应付款额 S^*ME*DDz  
amount receivable 应收款额 3KN>t)A#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 g]Fm%iy  
analysis 分析
8KyF0r?  
ancillary risk 附属风险 5;_&C=[  
annual account 周年帐目；周年帐目报表；年度决算；年结 !R@s+5P)U  
annual accounting date 年结日期 2JX@#vQ4  
annual allowance 每年免税额；年积金；年度津贴；年津 D~LU3#n  
annual balance 年度余额 KG9FR*"  
annual disposable income 每年可动用收入 DfV'1s4y  
annual estimates 周年预算 >{@:p`*  
annual fee 年费 {u{8QKeC  
annual general meeting 周年大会 jz"-E  
annual growth rate 年增率；每年增长率 YMD&U   
annual long-term supplement 长期个案每年补助金 atmTI`i  
annual pensionable emolument 可供计算退休金的年薪 To@77.'  
annual report 年报 6BIr{SY  
Annual Report on the Consumer Price Index 《消费物价指数年报》
}hA h'*(  
annual return 周年报表；周年申报表；每年报税表格 fNaboNj[  
Annual Return Rules 《周年报表规则》 CWW|?  
annual review of consumer prices 每年消费物价回顾 b5.L== >  
annual roll-forward basis 逐年延展方式 F uJ=]T  
annual salary 年薪 SJXP}JB_  
annual statement 年度报表；年度决算表 Mv#\+|p 1x  
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 Xl\yOMfp  
annuitant 年金受益人 2"C,u V@F!  
annuity 年金 U9]&~jR  
annuity contract 年金合约 WSV[)-=:  
annuity on human life 人寿年金 v7@O ,%  
antecedent debt 先前的债项 =VOl *  
ante-dated cheque 倒填日期支票 E!zAUEVQm[  
anticipated expenditure 预期开支 T,SCK^  
anticipated net profit 预期纯利 PuoN<9 #  
anticipated revenue 预期收入 ZKco  
anti-inflation measure 反通货膨胀措施 _ pKWDMB$z  
anti-inflationary stance 反通货膨胀立场 m.DC  
apparent deficit 表面赤字 JDj^7\`  
apparent financial solvency 表面偿债能力 $3D#U^7i  
apparent partner 表面合伙人 Bn?MlG;aA  
application for personal assessment 个人入息课税申请书 AB")aX2%E  
application of fund 资金应用 (3fU2{sm  
application to release as liquidator and to destruct the books of accounts and documents V^5Z9!
  
申请免除清盘人职务及毁灭帐簿与文件 w;(B4^?  
appointed actuary 委任精算师 kV:C=MLI  
appointed auditor 委任核数师；委任审计师 f+W8Gszi  
appointed trustee 委任的受托人 ruTj#tWSo  
appointer 委任人 C8bv%9  
apportioned pro rata 按比例分摊 W9%B9~\G;+  
apportionment 分配；分摊 '1te(+;e@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n,.t~  
apportionment formula 分摊方程式 k%fy  
apportionment of estate duty 遗产税的分摊 vB;$AFh{  
appraisal 估价；评估 -e(,>9Q  
appreciable growth 可观增长 6>
Ca
O  
appreciable impact 显着影响 o; Ns-=  
appreciable increase 可观增长 &7m)K>E27  
appreciation 增值；升值 bk{.9nz2  
appreciation against other currencies 相对其他货币升值 %eDJ]\*^X  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PP_fTacX  
appreciation tax 增值税 H]d'#1G  
appropriation 拨款；拨用；拨付 M+Jcgb]  
appropriation account 拨款帐目 =as\Tp#d  
Appropriation Bill 拨款法案 Oxq} dX7S  
appropriation-in-aid system 补助拨款办法 *Qe{CE  
approved assets 核准资产 [[8.Xb  
approved basket stock 认可一篮子证券 sksop4gu5  
approved budget 核准预算 z(dX<  
approved charitable donation 认可慈善捐款 Zk#?.z}  
approved charitable institution 认可慈善机构 Th(F^W9  
approved currency 核准货币；认可货币 [tY+P7j9)  
approved estimates 核准预算 GYM6 `  
approved estimates of expenditure 核准开支预算 >h<bYk"9Q  
approved overseas insurer 核准海外保险人 Isna KcLM  
approved overseas trust company 核准海外信托公司 %zA$+eT  
approved pooled investment fund 核准汇集投资基金 &6}] v:  
approved provident fund scheme 认可公积金计划 At=l>  
approved provision 核准拨款 2W]y9)<c  
approved redeemable share 核准可赎回股份 qtLXdSc  
approved regional stock 认可地区性证券 jYi{[**  
approved retirement scheme 认可退休金计划 iJD_qhd7  
approved subordinated loan 核准附属贷款 6*r3T:u3  
arbitrage 套戥；套汇；套利 `.8#q^  
arbitrageur 套戥者；套汇者 k9iXVYQ.;r  
arbitrary amount 临时款项 baL-~`(T  
arrangement 措施；安排；协定  e+=IGYC  
arrears 欠款 "=r"c$xou  
arrears of pay 欠付薪酬 -yn;Jo2-  
arrears of revenue 逾期未收税款；逾期未收的帐项 OP}8u"\Z  
articles of association 组织章程；组织细则；组织章程细则 | *J-9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #v QyECf  
ascertainment of profit 确定利润 ?g~g GQV  
"Asia Clear" “亚洲结算系统” Z6XP..  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 oy!Dm4F  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 %/(>>*}Kw|  
Asian Development Fund [ADF] 亚洲发展基金 \r+8}8  
Asian dollar bond 亚洲美元债券 G oJ\6&"  
Asian dollar market 亚洲美元市场 bu|ecv  
Asian dollar rate 亚洲美元利率 sBfPhBT|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 K9+C3"*I  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,BCo/j  
asked price 沽盘；喊价；索价；卖方报价 +m8gS;'R4  
assessable income 应评税入息 N>J"^GX  
assessable loss 应评税亏损 ~0~f  
assessable profit 应评税利润 OK"B`*  
assessable value 应评税值 P Zc{wbjp&  
assessed profit 估定利润 \d)~.2$G*  
assessed value 经评估价值 1S26
Y|L)  
assessment 评税；评定；估价；评税单 SWGD(]}uz  
assessment number 评税编号；估价编号 %: .{?FB_  
assessment of additional tax 补加税评税 Oor&1  
assessment of performance 业绩评估；实绩评价 =z$XqT.'  
Assessor 评税主任 Qy+&N*k>  
asset price bubbles 资产价格泡沫 zz+p6`   
asset-backed securities 具资产保证的证券 ;Pi-H,1b  
assets accretion 资产增值 Sn lKPd  
assets and liabilities 资产与负债 8Qg,UX  
assets betterment statement 资产递增表；资产改进表 )|@ H#kv?  
assets lending 实物放款；有抵押贷款 [# '38  
assets of the company passing on the death 死者去世时转移的公司资产 0u'qu2mV  
assets pledged as security for liabilities 用作负债抵押的资产 +Eh^j3W  
assets portfolio 资产投资组合 [Nn ?:5"
 
assets price 资产价格 @Ja8~5:  
assets quality 资产质素 VY9|8g/  
assets realization 资产变现 u< ,c  
assets refinancing arrangement 资产再集资安排 Q/,jv5  
assets securitization 资产证券化 79svlq=  
assets situated outside Hong Kong 在香港以外地方的资产 $"/xi `  
assets stripping 削减资产；拆卖资产 4mY(*2:HC  
assets value 资产值 1L=6Z2*fB4  
assignee 承让人 G#pRBA^  
assignment 转让；转让书；转让契 u{o!#_o64  
assignment of interest 权益转让 e:~r_,K  
assignment of letters patent and trade mark 专利证书及商标转让 iJrF$Xw  
assignment of property 物业转让；物业转让书 !L#>wlX)  
assignment right 转让权 1*"t-+|  
assignor 转让人 DGwN*>X  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Hi 1@  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 E\(dyq/  
associate member 附属会员 _IOt(Zb(  
associated body corporate 相联法人团体 .kO;9z\B  
associated company 相联公司；联属公司 %dMP}k/  
associated corporation 相联法团 #iOoi9(  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] BF_R8H,<%  
公认会计师公会〔英国〕 v{}i`|~J  
Association of Futures Exchange Brokers 香港期货经纪协会 ZO2$Aan  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 cv b:FK  
association of underwriters 承保人组织 {5=Iu\
e  
assumption of control 接管 YYz,sR'%|}  
assurance 担保；保险；转易；转易书 'xUy
Gj:  
assurance of interest 权益的转易 9;^r  
at 19XX price 按一九ＸＸ年价格计算
lKd+,<  
at a discount 按赔价计算；按贴水价格计算；打折扣 \P;%f

N  
at a premium 按溢价计算；按升水价格计算 aF9p%HPDw  
at call 通知付款；按通知 ?_L)|:WL  
at constant market price 按固定市价计算 5UQz6D
K  
at constant price 按固定价格计算 [`~E)B1Y  
at cost 按成本计算 >h0iq  
at current market price 按当时市价计算；按现时市价计算 R`wL%I!?f  
at current price 按当时价格计算；按现时价格计算 )@xHL]!5m  
at factor cost 按要素成本计算；按生产要素成本计算  GIt~"X  
at money-of-the-day price 按付款当日价格计算 v:Av2y  
at or better 按指定或较佳价位〔买卖指令〕 X4:\Shb97  
at par 按面值计算；平价 1jJ>(S  
at sight 见票即付 nl)!)t=n  
at the close 按收市盘 XA~Cc<v  
at the opening 按开市盘 cu4&*{  
attestation 见证；见证条款 8X@p?43  
at-the-money option 平价期权 S0\
;FmLIc  
attorney 受权人；受托代表人 bm>,$GW(  
attornment 新拥有人承认书
QQso<.d&  
attributable profit 可归属利润 v>FsP$p4yE  
attributable share value 可归属股份价值 "eq{_4dL  
Auckland Stock Exchange 奥克兰证券交易所 :@:i*2=  
auction 拍卖 HWJ(O/N  
auctioneer 拍卖商 lw4#xH-?  
audit 审计；核数 fWx %?J  
Audit Commission 审计署 CfguL@tR.  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] :esHtkyML  
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〕 d;3/Vr$t=  
audit review 帐目审查 6q[|U_3I@  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 (cX;a/BR  
audited account 审计帐目；经审计的帐目 k !S0-/h  
audited annual account 经审计的周年帐目 <n4T*  
audited balance sheet 经审计的资产负债表 S`oADy  
auditor 核数师；核数主任；审计师 O\h*?, )  
auditor's certificate 核数师证明书；审计师证明书 /Q4TQ\:  
auditor's report 核数师报告；审计师报告 (j^Qa~{mG4  
Aussie bond 澳元债券 4aAuE0  
austerity budget 紧缩预算 `.dX@<  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 DD3.el}6a  
Australia All Ordinaries Index 澳洲所有普通股票指数 U[EM<5@I  
Australian Dollar [AUD] 澳元 TBN0uk  
Australian Options Market 澳大利亚期权市场 hjVct r  
Australian Securities Commission 澳洲证券事务监察委员会 GJ:65)KU  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ^tS{a*Yn  
Australian Stock Exchange 澳大利亚证券交易所 Z*EK56.b  
Austrian Schilling [ATS] 奥地利先令 VQ5D?^'0/  
authentication 认证；鉴证 >+iJ(jqq  
authority to purchase 委托购买证；委购书 *;QIAd  
authorization 认可；核准；授权；授权书 b^wL{q  
authorization by direction 指示授权 &_-,Nxsf  
authorization by instruction 指令授权 l^ P[nQDH  
authorization by warrant 令状授权 "<3F[[;~  
authorization of unit trust 单位信托的认可 }Ut*Y*  
authorized agent 指定代理人 Lo^0VD!O  
authorized capital 法定资本 |H`}w2U[j  
authorized clerk 出市员 OOzk@j^  
authorized dealer 认可交易商 rBd}u+:*  
authorized financial institution 认可财务机构 5OUGln5
 
authorized fund 认可基金 "~R,%sYb(  
authorized fund house 获授权的基金公司；认可基金公司 f}JiYZ  
authorized institution 认可机构 h0}=C_.^  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 D#ZzhHHP  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ;GW[Yw>Rz  
authorized insurer 获授权保险人；获认可承保人 i6L>,^Dg  
authorized investment 特准投资项目 `nAR/Ye  
authorized person 获授权人 ;JM%O8  
authorized representative 获授权代表 b&AGVW
hh  
authorized share capital 法定股本  `mar-r_m  
automated quotation system 自动报价系统 <L4.*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ^I=W<  
自动交易系统〔香港期货交易所有限公司〕 ;D}8acQ  
automatic adjustment mechanism 自动调整机制 {MP8B'r-6  
automatic adjustment system 自动调整系统 lSGtbSyDI  
Automatic Clearing House 自动票据交换所 pCXceNFo  
automatic exchange rates accumulation system 自动化汇率累集系统 +Bg$]~T  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Lnin;0~{  
automatic teller machine [ATM] 自动柜员机 ?b?6/_W~R  
autopay 自动转帐 q]%eLfC(  
available assets 可用资产 97 Oi}   
available fiscal reserve 现存财政储备 PtH>I,/  
available profit 可用利润 f{ ;L"*L  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 h^yLmRL  
average 平均；平均数；海损 ;VhilWaF-  
average basic salary 平均基本薪金 h(q,-')l_  
average consumer expenditure 平均消费开支；一般消费开支 z+ch-L^K4  
average cost 平均成本 }V20~ hi  
average cost of land production 增辟土地平均成本 qH#?, sK ^  
average daily turnover 平均每日成交额 F1m 1%
  
average daily wage rate 平均每日工资率 `w&Y[8+E  
average expenditure pattern 平均开支模式 uw!w}1Y]}2  
average growth rate 平均增长率 J7Z`wjX1  
average net fixed assets 固定资产平均净值 L5(7;  
average of relatives 相对价格平均数 RO>3U2  
average price 平均价格 uY{zZ4iw  
average propensity to consume 平均消费倾向；一般消费倾向 }BTK+Tk8  
average propensity to save 平均储蓄倾向；一般储蓄倾向 0;Lt  
average rate 平均率 mGss9eZa  
average revenue 平均收入；平均收益 B|\pzWD%  
average stock 平均库存；平均存货 1r!o,0!d-'  
average yearly rent 平均年租 M]FA y"E  
avoidance of double taxation 避免双重课税 6Z09)}tZb  
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 Uq}FrK}  
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