一些有用的会计术语(也不知道发的地方对不对)A

A: m2%OX"#e  
A share Ａ股；甲类股份 ]q#w97BxiJ  
abatement of tax 减税；减扣免税额 Mnj\t3:  
ABN AMRO Bank N.V. 荷兰银行 9|kc$+(+6  
above-the-line expenditure 线上项目支出；经常预算支出 L#t^:%  
above-the-line receipt 线上项目收入；经常预算收入 0:NCIsIm<  
ABSA Asia Limited 南非联合亚洲有限公司 U/hf?T;  
absolute change 绝对数值变更 DdUT"%  
absolute expenditure 实际开支 fN)A`>iP  
absolute guideline figure 绝对准则数字 OV@MT^  
absolute interest 绝对权益 N*J!<vY"  
absolute order of discharge 绝对破产解除令 ]]sy+$@~  
absolute profit margin 绝对利润幅度 gLm ]*  
absolute value 实值；绝对值 9%{V?r]k  
absolutely vested interest 绝对既得权益 %y7&~me  
absorbed cost 已吸收成本；已分摊成本 .A(QqL>  
absorption 吸收；分摊；合并 U*P&O+(1'  
absorption rate 吸收率；摊配率；分摊率 pr\wI?:k  
ACB Finance Limited 亚洲商业财务有限公司 $w,O[PIi  
acceptable form of reciprocity 合理的互惠条件 7D5[ L  
acceptable rate 适当利率；适当汇率 2O|jVGap5x  
acceptance agreement 承兑协议 f*Z8C9)  
acceptance for honour 参加承兑 p"%K(NL  
acceptor 承兑人；接受人；受票人 i5PZ)&  
acceptor for honour 参加承兑人 Ijg//=  
accident insurance 意外保险 $#z ` R;  
Accident Insurance Association of Hong Kong 香港意外保险公会 49('pq?D  
accident insurance scheme 意外保险计划 jN3K= MA  
accident year basis 意外年度基准 ,, 8hU7P  
accommodation 通融；贷款 3shRrCL0mf  
accommodation bill 通融票据；空头票据 }da}vR"iL  
accommodation party 汇票代发人 35q4](o9"  
account balance 帐户余额；帐户结余 )6~s;y!  
account book 帐簿 9i6z p'  
account collected in advance 预收款项 $-J0ou8

~  
account current book 往来帐簿 bcM65pt_C  
account of after-acquired property 事后取得的财产报告 ,.<[iHC}9  
account of defaulter 拖欠帐目 UF_?T.Rl^  
account payable 应付帐款 dBWi1vTF  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 D)O2=aQ;]  
account receivable 应收帐款 hSl6X3W  
account receivable report 应收帐款报表 O V"5:){  
account statement 结单；帐单；会计财务报表 `;`fA|F^  
account title 帐户名称；会计科目 VVd9VGvh  
accountant's report 会计师报告 teQ<v[W.  
Accountant's Report Rules 会计师报告规则 OON]E3yy  
accounting and auditing procedure 会计与审计程序；会计与核数程序 *KMW6dg;  
Accounting Arrangements 《会计安排》 Gy]ZYo(  
accounting basis 会计基础 QL].)Vgf  
accounting by Official Receiver 破产管理署署长呈交的帐目 jD
O"?@+  
Accounting Circular 《会计通告》 .eBo:4T!d  
accounting class 会计类别 4!vovt{  
accounting date 记帐日期；会计结算日期 4](jV}Hg  
accounting for money 款项核算 DB=^Z%%Z  
Accounting Officer 会计主任 }s@ i  
accounting period 会计报告期；会计期 \!51I./Q/  
accounting policy 会计政策；会计方针 /8cfdP Ba  
accounting practice 会计惯例 GbXa=* <-<  
accounting principle 会计准则 l:@`.'-=  
accounting record 会计记录 vtByCu5  
accounting report 会计报告 &c AFKYt  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 EDDld6O,  
Accounting Society of China 中国会计学会 @K=:f  
accounting statement 会计报表 8|cQW-L  
accounting system 会计制度；会计系统 [-5l=j r  
accounting transaction 会计事项；帐务交易 pW7#&@AR  
accounting treatment 会计处理 TPBL|^3K  
accounting year 会计年度 r_"=DLx6  
accretion 增值；添加 pu"m(9  
accrual 应计项目；应累算数目 U} K]W>Z  
accrual basis 应计制；权责发生制 G?,b51"  
accrual basis accounting 应计制会计；权责发生制会计 G7qB
  
accrue 应累算；应计 pdw;SIoC  
accrued benefit 应累算利益 |//D|-2  
accrued charges 应计费用 PHxU6UPqy  
accrued cumulative preference share dividend 应累算的累积优先股股息 FQlYCb  
accrued expenses 应累算费用 -$2B!#]3
 
accrued interest payable 应付利息；应计未付利息 e{Y8m Xu  
accrued interest receivable 应收利息；应计未收利息 Jan~Rran  
accrued right 累算权益 hZwbYvu  
accruing profit 应累算的利润 r|ID]}w  
accumulated fiscal reserve 累积财政储备 }J^+66{  
accumulated profit 累积利润；滚存溢利 LykB2]T  
accumulated reserve 累积储备 r\j*?m ]  
accumulation of surplus income 累积收益盈余 w/oXFs&FK  
acquired assets 既得资产 O0Pb"ou_h.  
acquisition 收购；购置；取得 2ophh/]  
acquisition cost 购置成本 {W' 9k  
acquisition expenses 购置费用 d71|(`&  
acquisition of 100% interest 收购全部股权 `Eg~;E:  
acquisition of control 取得控制权 } %bP9  
acquisition of fixed assets 购置固定资产 _SQQS67fu"  
acquisition of shell “买壳” g7l?/p[n  
acquisition price 收购价  Z,"f2UJ  
act of God 天灾 #dj,=^1_14  
acting partner 执事合伙人 -V F*h.'  
active market 买卖活跃的市场；交投畅旺的市场；旺市 W#bOx0  
active partner 积极参与的合伙人 k .#I
;7  
active trading 交投活跃 xTGdh  
actual circulation 实际流通 FoW|BGA~  
actual cost 实际成本 "*T4%3dA  
actual expenditure 实际开支；实际支出 2v\<MrL  
actual income 实际入息；实际收入；实际收益 lD-HQd  
actual market 现货市场 
s#p\ r  
actual price 现货价；实际价格 Qn!KL0w  
actual profit 实际利润 khb/"VYd  
actual quotation 实盘；实际价位；实际报价 \c\z 6;j  
actual year basis 按实际年度计算 (7*((  
actuals 实货 haSC[[o=  
actuarial investigation 精算调查 ]Vm:iF#5P  
actuarial principle 精算原则 >4G~01  
actuarial report 精算师报告 Q3'L\_1L  
Actuarial Society of Hong Kong 香港精算学会 BCI[jfd7  
actuarial valuation 精算师估值 <-(n48  
actuary 精算师 \sEH)$R'  
ad referendum agreement 暂定协议；有待覆核的协定 >mW*K _~  
ad valorem duty 从价税；按值征税 e6i m_ Tk  
ad valorem duty system 从价税制 CeINODcT  
ad valorem fee 从价费 o:
c
:hSV  
ad valorem tariff 从价关税 MC~<jJ,  
additional allowance 额外免税额 m85Hx1!p.  
additional amount for unexpired risk 未过期风险的额外款额 ~vscATQ  
additional assessable profit 补加应评税利润 {%BPP{OFk  
additional assessment 补加评税 3Hi[Y[O`%P  
additional commitment 额外承担 (&!x2M  
additional commitment vote 额外承担拨款 (7A-cC  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 d",VOhW7)S  
additional dependent parent allowance 供养父母额外免税额 O gtrp)x9  
additional provision 额外拨款 j2`%sBo  
additional stamp duty 附加印花税 .L8g(F(=:  
additional tax 补加税罚款；补加税款 8zrLl:{  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ?BnX<dbi&  
adjudged bankrupt 被裁定破产 uwc@~=;  
adjudicated bankrupt 裁定破产人 =5q_aK#i  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 W690
N&
Wz  
adjudication of bankruptcy 裁定破产；宣告破产 K#kMz#B+i  
adjudication of insolvency 裁定无力偿还债务 .H}#,pQ}l  
adjusted actual 经调整的实数；调整后的实数 .!)i   
adjusted current assets 经调整的流动资产；调整后的流动资产 a^7HI,  
adjusted figure 经调整的数字；调整后的数额 ZkmYpi[  
adjusted liabilities 经调整的负债；调整后的负债 *q*$%H  
adjusted loss 经调整的亏损；调整后的亏损 eE5j6`5i
 
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 1xDh[:6  
adjusted profit 经调整的利润；调整后的利润 q+U&lw|"w  
adjusted surplus 经调整的盈余额；调整后的盈余额 !%(
PN3*  
adjusted value 经调整的价值；调整后的价值 m9mkZ:r(kV  
adjustment 调整；修订；理算〔保险〕 sI5S)^'IQ  
adjustment centre 调剂中心 0gsRBy  
adjustment lag 调整过程的时间差距；调整时差 .c]@xoC  
adjustment mechanism 调整机制 I\<)9`O  
adjustment of loss 亏损调整 $6~t|[7:%Y  
adjustment process 调整过程；调整程序 6^sH3=#  
adjustment range 调整幅度 i'3)5  
administered exchange rate 受管制汇率 b6d}<b9#  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 7qLB9r  
administration expenses 行政费用 M-/2{F[  
administration fee 手续费；行政费 S#b)RpY  
administration in bankruptcy 破产管理 sf Zb$T J  
administration order 遗产管理令 >^GAfvW  
administrator 管理人；遗产管理人 X@\ 9}*9  
administrator of the estate 遗产管理人 oIG
F=x,e8  
admission of debt 债项承认书 rCd*'Qg  
admission of proof 接纳债权证明 t[p/65L>8  
advance 放贷款项；垫付款项；预支款项；预付款项 e
L1)_M;{  
advance account 暂支帐目；预付款帐户 _BI[F m  
advance compensation 预付补偿金 srryVq
gS  
advance from shareholder 股东垫款 :U,-v  
advance pending reimbursement 预支以待日后付还 30bdcDm,  
advanced economy 先进经济体系 l9z{pZ\KM  
advancement 预付；预付财产 X}Fqif4A  
advances warrant 垫款令 NL-V",gI-~  
advancing 贷出 Y'Yu1mH)  
adverse balance 逆差 ttY[\D&ZS  
adverse exchange 逆汇 &HtG&RvQf  
advertisement addressed to shareholders 在报章刊登的致股东通告 *YP:-  
advice for collection 托收通知书 w3FEX$`_  
advice of drawing 提款通知书；汇票通知书 R,`3 SW()  
advice of payment 付款通知 ltlnXjRUv  
Advisory Committee [Securities and Futures Commission] TGZr [  
谘询委员会〔证券及期货事务监察委员会〕 e3WEsD+  
Advisory Committee on Diversification 经济多元化谘询委员会 >">grDX  
affidavit 誓章；遗产申报誓章 F./P,hhN9  
affidavit of no receipt 述明无收款的誓章 "h:#'y$V  
affiliate 联号；联营公司；附属公司 hu5o{8[  
affiliated company 附属公司；联号；联营公司 &F.L*M  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 
oA+'9/UY  
affordability 负担能力 ut^6UdJ+`  
African Development Bank [AfDB] 非洲开发银行 rih@(;)1  
after-acquired property 事后取得的财产 /hYFOZ  
after-hours dealing 市后交易 5Un)d<!7&u  
after-tax profit 税后盈利；税后利润；税后溢利 6o]j@o8V  
agency agreement 代理协议 _xGC0f (  
agency expenses 代理机构的开支 +@dgHDJ  
agency fee 代理费 wg^'oy  
Agency Law 《代理法》 = ,c!V  
agent 代理人；承销人 k1fX-2H  
agent of company 公司代理人 TTJj=KPA  
agent's fee 代理人费；经纪费 3Qd%`k  
aggregate 总计；总数；总体数字 Yb?(Q%  
aggregate amount 总款额；总额 bd&Nf2  
aggregate assets and liabilities 总体资产与负债 NdB:2P  
aggregate at constant price 按固定价格计算的总体数字 %=)%$n3=-M  
aggregate demand 总需求 kudXwj  
aggregate gross position 总持仓量 hR,5U=+M7  
aggregate limit 总限额 |XJ|vQGU  
aggregate of salaries tax 合计薪俸税 2XrYm"6w  
aggregate performance 总体表现；总体业绩 m0N{%Mf-  
aggregate supply 总体供应 a"8H(HAlNn  
aggregate surplus 总盈余 n9Ktn}  
aggregate total 整体总额 u-=VrHff^*  
aggregate value 总值；合计价值 J+=?taZ  
aggregated basis 合计基准 K1t>5zm
 
aggregated net chargeable income 合计应课税入息实额 }tbZ[:T{K  
aggregation 合并计算；合计；总和 |u.3Tp|3W  
aggregation of incomes of husband and wife 夫妇入息合并计算 6|Xm8,]yRw  
aggregation of property 财产的总和 
}'4aW_ta  
agio 差价；贴水 .q'{3  
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》 ztC>*SX  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment \R,8xID_t  
《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》 )PvB^n  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment _.xicov  
《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》 toel!+  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8@]vvZ2/gj  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 XhmUtbs  
agreement for a settlement 授产协议 Y{<SD-ibZ$  
agreement for assignment 转让协议 6*s:I&  
agreement for sale 售卖协议；买卖协议 CK8!7=>}^  
agreement for sale and purchase 买卖协议 '~E=V:6  
agreement for the payment of interest 支付利息协议 c\VD8 :  
agreement for the repayment of money 还款协议 tJpK/"R'  
agreement of reinsurance 再保险协议 9:7&`JlC#  
Agricultural Bank of China 中国农业银行 d_ji ..T  
air passenger departure tax 飞机乘客离境税 oG=4&SQ  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 +0M0g_sk  
airport tax 机场税 S6{u(=H  
alcohol duty 酒精税 Dyh|F\T  
alienation 让与；让渡；转让 Na<);Pg  
alimony 生活费；赡养费 Mh=j^ [4Q  
All Ordinaries Index [AOI] 所有普通股指数 w\ddC DZ  
all risks 全险；综合险 0A F}wz>  
All Sales Record for Stock Market 《股票市场成交报告》  6Ok]E`  
Allied Capital Resources Limited 新联财务有限公司 lbC9^~T+  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 x<=R?4@rq  
allocation letter 拨款信件 g5t`YcL  
allocation of fund 分配款项；预留款项 .}n\c%&  
allocation of profit 利润分配；溢利分配 7%5EBH &  
allocation warrant 拨款令 |)%;B%  
allotment 分配；配股 bf6:J `5Z  
allotment notice 股份配售通知；配股通知 N^zFKDJG  
allotment of shares 股份分配 TH*}Ja^/  
allowable 可获宽免；免税的 RU% 4~WC  
allowable business loss 可扣除的营业亏损 lMe+.P|  
allowable expenses 可扣税的支出 u
_6x{",5I  
allowance 免税额；津贴；备抵；准备金 Jm,
tN/o*  
allowance for debts 债项的免税额 ;Mz7emt  
allowance for depreciation by wear and tear 耗损折旧免税额 \`-a'u=S  
allowance for funeral expenses 殡殓费的免税额 _z53r+A  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ITfz/d8  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?cB26Zrcb  
allowance to debtor 给债务人的津贴 {=9"WN
 
alteration of capital 资本更改 (1Klj+"p%  
alternate trustee 候补受托人 ->2m/d4a  
amalgamation 合并 r?HbApV P  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2 @t?@,c  
ambit of charges 征税范围；收费范围 $J*lD-h-  
amended valuation 经修订的估值 @gk{wh>c  
American Commodities Exchange 美国商品交易所 u
nt{RVR%  
American Express Bank Limited 美国运通银行 P9qZjBS  
American Stock Exchange 美国证券交易所 =a(]@8$!1  
amortization 摊销 PBgU/zVn  
amount due from banks 存放银行同业的款项 w/@ tH  
amount due from banks abroad 存放海外银行同业的款项 WntolYd  
amount due from holding companies 控股公司欠款 gq050Bl)  
amount due from local banks 存放本港银行同业的款项 'EG/)0t`  
amount due to banks 银行同业的存款 "6>+IF  
amount due to banks abroad 海外银行同业的存款 (PSL[P  
amount due to holding companies 控股公司存款 w9C?wT  
amount due to local banks 本港银行同业的存款 "/
d  
amount due to outport banks 外埠银行同业的存款 N 'YzCq;M  
amount for note issue 发行纸币的款额 o`{^ptu1q  
amount of bond 担保契据的款额 apWv+A  
amount of consideration 代价款额 jQdIeQD+  
amount of contribution 供款数额 =*KY)X  
amount of indebtedness 负债款额 &p5^Cjy L  
amount of principal of the loan 贷款本金额 UL`%Xx  
amount of rates chargeable 应征差饷数额 h
}=  
amount of share capital 股本额 VCa`|S?2  
amount of sums assured 承保款额 ?%Gzd(YEY  
amount of variation 变动幅度 f s2}a  
amount of vote 拨款数额 ?7TuE!!M  
amount payable 应付款额 bkiMF$K,K  
amount receivable 应收款额 E6fs&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {g
I%-  
analysis 分析 $j/#IzD1D  
ancillary risk 附属风险 ]:~z#k|2@6  
annual account 周年帐目；周年帐目报表；年度决算；年结 drS>~lSxB  
annual accounting date 年结日期 'k/:3?R  
annual allowance 每年免税额；年积金；年度津贴；年津 *&~ '  
annual balance 年度余额 ex8}./mjJ  
annual disposable income 每年可动用收入 (;(2n;i[M  
annual estimates 周年预算 WMnxN34  
annual fee 年费 (= Wu5H  
annual general meeting 周年大会 =,Z5F`d4  
annual growth rate 年增率；每年增长率 HEm XB=  
annual long-term supplement 长期个案每年补助金 Wcki=ac\v!  
annual pensionable emolument 可供计算退休金的年薪 x| r#  
annual report 年报 >9t+lr1   
Annual Report on the Consumer Price Index 《消费物价指数年报》 a"phwCc"%  
annual return 周年报表；周年申报表；每年报税表格 0](V@F"~  
Annual Return Rules 《周年报表规则》 3z -="_p  
annual review of consumer prices 每年消费物价回顾 t!o=-k  
annual roll-forward basis 逐年延展方式 K9) |b`E=  
annual salary 年薪 d)L,kzN  
annual statement 年度报表；年度决算表 rs,:pU  
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 tkW7wP;  
annuitant 年金受益人 9!s)52qt  
annuity 年金 .Zr3!N.t  
annuity contract 年金合约 $'COsiK7  
annuity on human life 人寿年金 )p[Qj58  
antecedent debt 先前的债项 n7hjYNJ  
ante-dated cheque 倒填日期支票 LrdX^_,nt  
anticipated expenditure 预期开支 `_(N(dm  
anticipated net profit 预期纯利 hHyB;(3~  
anticipated revenue 预期收入 3V3q vd  
anti-inflation measure 反通货膨胀措施 ;n.SRy6
 
anti-inflationary stance 反通货膨胀立场 VN]j*$5   
apparent deficit 表面赤字 aEdc8
i?  
apparent financial solvency 表面偿债能力 spma\,o  
apparent partner 表面合伙人 ftP]WGSS>  
application for personal assessment 个人入息课税申请书 `bW0Va N  
application of fund 资金应用 )|KZGr  
application to release as liquidator and to destruct the books of accounts and documents <"nF`'olV  
申请免除清盘人职务及毁灭帐簿与文件 @*iT%p_L  
appointed actuary 委任精算师 [#+klP$  
appointed auditor 委任核数师；委任审计师 ^_k`@SU  
appointed trustee 委任的受托人 rmPJid[8B~  
appointer 委任人 I36ClOG  
apportioned pro rata 按比例分摊 q0(-"}2l  
apportionment 分配；分摊 NGkWr  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `Db%:l^e  
apportionment formula 分摊方程式 8" (j_~;  
apportionment of estate duty 遗产税的分摊 [9\Mf4lh#  
appraisal 估价；评估 ]Ryg}DOQ  
appreciable growth 可观增长 n1rJ^q-G  
appreciable impact 显着影响 U[6 ~ad a  
appreciable increase 可观增长 Su*Pd;  
appreciation 增值；升值 G4G<Ow)`  
appreciation against other currencies 相对其他货币升值 L6J.^tpO  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 f9^MLb6)  
appreciation tax 增值税 z;\,
Dt  
appropriation 拨款；拨用；拨付 Aq_?8Cd  
appropriation account 拨款帐目 D{M&>.  
Appropriation Bill 拨款法案 (VBO1f  
appropriation-in-aid system 补助拨款办法 a#m T@l\  
approved assets 核准资产 Xvxj-\ -  
approved basket stock 认可一篮子证券 `$yi18F  
approved budget 核准预算 @[~j|YH}  
approved charitable donation 认可慈善捐款 >[4CQK`U  
approved charitable institution 认可慈善机构 nk2H^RM^  
approved currency 核准货币；认可货币 RU\MT'E>(  
approved estimates 核准预算 ]wEFm;N  
approved estimates of expenditure 核准开支预算 s(y=u>  
approved overseas insurer 核准海外保险人 Gg6<4T1  
approved overseas trust company 核准海外信托公司
CW?R7A/  
approved pooled investment fund 核准汇集投资基金 -"}nm!j /5  
approved provident fund scheme 认可公积金计划 z 9~|Su  
approved provision 核准拨款 "` kSI&2  
approved redeemable share 核准可赎回股份 9''x'E=|  
approved regional stock 认可地区性证券 Os1=V  
approved retirement scheme 认可退休金计划 %QQJSake|  
approved subordinated loan 核准附属贷款 Z%QU5.  
arbitrage 套戥；套汇；套利 T.q7~ba*  
arbitrageur 套戥者；套汇者 oFp4*<\  
arbitrary amount 临时款项 7$"n.cr :  
arrangement 措施；安排；协定 ~2O1$ou  
arrears 欠款 6d;RtCENo  
arrears of pay 欠付薪酬 '@WS7`@-y  
arrears of revenue 逾期未收税款；逾期未收的帐项 AP0z~
e  
articles of association 组织章程；组织细则；组织章程细则 B X Et]+Q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Mi7LyIu  
ascertainment of profit 确定利润 2]+f<Z[/  
"Asia Clear" “亚洲结算系统” PF0AU T  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 |yi#6!}^  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 W&e}*  
Asian Development Fund [ADF] 亚洲发展基金 dQ
_yb+<  
Asian dollar bond 亚洲美元债券 ~!"z`&
  
Asian dollar market 亚洲美元市场 Wn5xX5H C  
Asian dollar rate 亚洲美元利率 s\q m  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 aR}Il&  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 '(SqHP|8&g  
asked price 沽盘；喊价；索价；卖方报价 \{a 64  
assessable income 应评税入息 SlD7 \X&~  
assessable loss 应评税亏损 N==Y]Z$G  
assessable profit 应评税利润 W4]jx]  
assessable value 应评税值 g.COKA  
assessed profit 估定利润 b21@iW  
assessed value 经评估价值 iV.j!H7o  
assessment 评税；评定；估价；评税单 @}hdMVi  
assessment number 评税编号；估价编号 I?KGb:]|  
assessment of additional tax 补加税评税 Q,nXc  
assessment of performance 业绩评估；实绩评价 +]0/:
\(B  
Assessor 评税主任 FTcXjWBPF9  
asset price bubbles 资产价格泡沫 htOVt\+!34  
asset-backed securities 具资产保证的证券 k<k@Tlo  
assets accretion 资产增值 imZ"4HnPP  
assets and liabilities 资产与负债 0w?G&jjNtM  
assets betterment statement 资产递增表；资产改进表 kNv/L$oG  
assets lending 实物放款；有抵押贷款 zUz j F  
assets of the company passing on the death 死者去世时转移的公司资产 %dq|)r  
assets pledged as security for liabilities 用作负债抵押的资产 *q0vp^?  
assets portfolio 资产投资组合 |I s"ov  
assets price 资产价格 )CG,Udu  
assets quality 资产质素 W"\O+  
assets realization 资产变现 8GT4U5c ;  
assets refinancing arrangement 资产再集资安排 PPj%
.i)  
assets securitization 资产证券化 P@8S|#LpZ  
assets situated outside Hong Kong 在香港以外地方的资产 )KUEkslR:  
assets stripping 削减资产；拆卖资产 6kdcFcV-]  
assets value 资产值 f|&,SI?  
assignee 承让人 [*d<LAnuWP  
assignment 转让；转让书；转让契 P5o

Yv  
assignment of interest 权益转让 ?pkGejcQ  
assignment of letters patent and trade mark 专利证书及商标转让 xQ>T.nP}1  
assignment of property 物业转让；物业转让书 H*h4D+Kxv  
assignment right 转让权 AzFS6<_  
assignor 转让人 IAb-O  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 =90)=Pxd  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 M Jtn)gXb  
associate member 附属会员 2\9OT>  
associated body corporate 相联法人团体 lBNB8c0e"{  
associated company 相联公司；联属公司 .t$1B5  
associated corporation 相联法团 "T' QbK
0  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] [
Ru( H  
公认会计师公会〔英国〕 D[<~^R;*  
Association of Futures Exchange Brokers 香港期货经纪协会 BH2JH>'X  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Sj
@V
OW  
association of underwriters 承保人组织 Sv[$.^mb  
assumption of control 接管 S=g E'"LT  
assurance 担保；保险；转易；转易书 @T&w nk  
assurance of interest 权益的转易 ; nYR~~  
at 19XX price 按一九ＸＸ年价格计算 K# BZ Jcb  
at a discount 按赔价计算；按贴水价格计算；打折扣 QR h %S{  
at a premium 按溢价计算；按升水价格计算 !_+ok$"d  
at call 通知付款；按通知 &6\f;T4  
at constant market price 按固定市价计算 RBV*e9P%  
at constant price 按固定价格计算 I4MZJAYk  
at cost 按成本计算 !'8jy_<9  
at current market price 按当时市价计算；按现时市价计算 Z>J3DH  
at current price 按当时价格计算；按现时价格计算 SfUbjs@a  
at factor cost 按要素成本计算；按生产要素成本计算 @~`:sa+H  
at money-of-the-day price 按付款当日价格计算 0 1:(QJ  
at or better 按指定或较佳价位〔买卖指令〕 <&iLMb:%  
at par 按面值计算；平价 $im6v  
at sight 见票即付 </23*n]  
at the close 按收市盘 yIqRSqM  
at the opening 按开市盘 c[;=7-+  
attestation 见证；见证条款 o~ReeZ7)Zg  
at-the-money option 平价期权 o3a%u
(   
attorney 受权人；受托代表人 xOdLct  
attornment 新拥有人承认书 -\V;Gw8mD  
attributable profit 可归属利润 Zxn>
]Z_  
attributable share value 可归属股份价值 7nk3^$|  
Auckland Stock Exchange 奥克兰证券交易所 j:xm>X'  
auction 拍卖 uF<\|y rFt  
auctioneer 拍卖商 YL9Tsw  
audit 审计；核数 DUyUA'*4n|  
Audit Commission 审计署 n[  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] >o!5)\F  
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〕 *DPKV$  
audit review 帐目审查 /|,:'W%U  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 6yhRcvJ}  
audited account 审计帐目；经审计的帐目 `{'h+v`  
audited annual account 经审计的周年帐目 *2r(!fJP=^  
audited balance sheet 经审计的资产负债表 tS6r4d%~=  
auditor 核数师；核数主任；审计师 aIklAj)=  
auditor's certificate 核数师证明书；审计师证明书 XseP[  
auditor's report 核数师报告；审计师报告 [A#>G4a<  
Aussie bond 澳元债券 7WEoyd  
austerity budget 紧缩预算 t[X,m]SX  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Sbjc8V ut  
Australia All Ordinaries Index 澳洲所有普通股票指数 PAs.T4Av^  
Australian Dollar [AUD] 澳元 R6qC0@*  
Australian Options Market 澳大利亚期权市场 2GJp`2(%dA  
Australian Securities Commission 澳洲证券事务监察委员会 AqjEz+TVt  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 s Vg89I&  
Australian Stock Exchange 澳大利亚证券交易所 SaiYdJ  
Austrian Schilling [ATS] 奥地利先令 s^ K:cz  
authentication 认证；鉴证 J9XV:)Yv#  
authority to purchase 委托购买证；委购书 mZ4I}_\,  
authorization 认可；核准；授权；授权书 yvV]|B@sO  
authorization by direction 指示授权 1L<X+,]@  
authorization by instruction 指令授权 e4Xo(EY &  
authorization by warrant 令状授权 yr34&M(a  
authorization of unit trust 单位信托的认可 gbN@EJ  
authorized agent 指定代理人 \zV'YeG  
authorized capital 法定资本 yI8 /m|  
authorized clerk 出市员 yrV]I(Xe  
authorized dealer 认可交易商 hSU|rVi  
authorized financial institution 认可财务机构 f}{Oj-:"CC  
authorized fund 认可基金 A&=`?4>  
authorized fund house 获授权的基金公司；认可基金公司 onF?;>[  
authorized institution 认可机构 TPWqiA?3Cp  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 k~pbXA*u  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 4Q^
i"jT  
authorized insurer 获授权保险人；获认可承保人 1zc-$B`t
 
authorized investment 特准投资项目 m'5rzZP  
authorized person 获授权人 <R8!f
c{`  
authorized representative 获授权代表 lBfG#\rdW~  
authorized share capital 法定股本 J]qx4c  
automated quotation system 自动报价系统 $jL+15^N0+  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ~A-VgBbU>_  
自动交易系统〔香港期货交易所有限公司〕 ~+Ows  
automatic adjustment mechanism 自动调整机制 x).`nZ1  
automatic adjustment system 自动调整系统 bTc'E#  
Automatic Clearing House 自动票据交换所 L+TM3*a*  
automatic exchange rates accumulation system 自动化汇率累集系统 zq4)Uab*  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 znu[i&\=  
automatic teller machine [ATM] 自动柜员机 r+;AEN48  
autopay 自动转帐 N="H 06t  
available assets 可用资产 +y|H#(wBP  
available fiscal reserve 现存财政储备 cK6IyJx-  
available profit 可用利润 BxHfL8$1[$  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 mY/x|)MmM  
average 平均；平均数；海损 #GA6vJ4^s  
average basic salary 平均基本薪金 Ar1X mHq  
average consumer expenditure 平均消费开支；一般消费开支 XOd  
average cost 平均成本 ~{BR~\D  
average cost of land production 增辟土地平均成本 s&Ml1A:  
average daily turnover 平均每日成交额 <" F|K!Tz  
average daily wage rate 平均每日工资率 Ol1P  
average expenditure pattern 平均开支模式 >}>cJh6  
average growth rate 平均增长率 oSB0P  
average net fixed assets 固定资产平均净值 #;Z+X)  
average of relatives 相对价格平均数 _:.'\d(  
average price 平均价格 (S k+nD  
average propensity to consume 平均消费倾向；一般消费倾向 _-bEnF+/0  
average propensity to save 平均储蓄倾向；一般储蓄倾向 G~`nLC^Y  
average rate 平均率 @-5V~itW  
average revenue 平均收入；平均收益 /_CSRi&
 
average stock 平均库存；平均存货 h|Udw3N1L  
average yearly rent 平均年租 &Un^ _M  
avoidance of double taxation 避免双重课税 Pqb])-M9p  
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 fDIKR[B  
PvB-C
qc  
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