一些有用的会计术语(也不知道发的地方对不对)A

A: \;!}z3Ww  
A share Ａ股；甲类股份 TANv)&,|9  
abatement of tax 减税；减扣免税额 TpAE9S  
ABN AMRO Bank N.V. 荷兰银行 fH@P&SX  
above-the-line expenditure 线上项目支出；经常预算支出 ty"|yA  
above-the-line receipt 线上项目收入；经常预算收入 <y S|\Z|  
ABSA Asia Limited 南非联合亚洲有限公司 LD=eMk: ~  
absolute change 绝对数值变更 diz=|g=w  
absolute expenditure 实际开支 a2!U9->!  
absolute guideline figure 绝对准则数字 z4qc)- {L  
absolute interest 绝对权益 URd0|?t9^L  
absolute order of discharge 绝对破产解除令 H;h$k]T  
absolute profit margin 绝对利润幅度 oe'f?IY  
absolute value 实值；绝对值 %,1xOl4l  
absolutely vested interest 绝对既得权益 "
t.Jv%0=  
absorbed cost 已吸收成本；已分摊成本 {\WRW}iO  
absorption 吸收；分摊；合并 2;wpD2
 
absorption rate 吸收率；摊配率；分摊率 >1}@Q(n/}{  
ACB Finance Limited 亚洲商业财务有限公司 o2 ;  
acceptable form of reciprocity 合理的互惠条件 9-W3}4'e  
acceptable rate 适当利率；适当汇率 R_4eME2LB  
acceptance agreement 承兑协议 O .ESI  
acceptance for honour 参加承兑 %eE0a4^".  
acceptor 承兑人；接受人；受票人 tD~ nPbbB  
acceptor for honour 参加承兑人 ( <e q[(  
accident insurance 意外保险 6e;POW  
Accident Insurance Association of Hong Kong 香港意外保险公会 ;p(I0X  
accident insurance scheme 意外保险计划 2q NA\-0i>  
accident year basis 意外年度基准 }@y(-7t  
accommodation 通融；贷款 oH,{'S@q  
accommodation bill 通融票据；空头票据 gTS}'w{  
accommodation party 汇票代发人 @*9c2\"k  
account balance 帐户余额；帐户结余 6MD9DqD  
account book 帐簿 AoU
Pq  
account collected in advance 预收款项 2il`'X  
account current book 往来帐簿 o"V+W
 
account of after-acquired property 事后取得的财产报告 $a01">q&y  
account of defaulter 拖欠帐目 ]vflx^<?  
account payable 应付帐款 '8yCwk  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 =h@t#-Z"  
account receivable 应收帐款 IAHQT<]  
account receivable report 应收帐款报表 O**
~ Tj  
account statement 结单；帐单；会计财务报表 'ln o#  
account title 帐户名称；会计科目 7>E>`Nc6  
accountant's report 会计师报告 SDc8\ms  
Accountant's Report Rules 会计师报告规则 h"y~!NWn  
accounting and auditing procedure 会计与审计程序；会计与核数程序 l
u?:1V-  
Accounting Arrangements 《会计安排》 k%TBpG
:T  
accounting basis 会计基础 bZ>dr{%%e  
accounting by Official Receiver 破产管理署署长呈交的帐目 _P`
^B  
Accounting Circular 《会计通告》 {pc (b  
accounting class 会计类别 HU/2P`DGP  
accounting date 记帐日期；会计结算日期 '~9w<dSB!r  
accounting for money 款项核算 `Frr?.3&-  
Accounting Officer 会计主任 +lXIv  
accounting period 会计报告期；会计期 TVM19
)9  
accounting policy 会计政策；会计方针 .0rTk$B  
accounting practice 会计惯例 0j!xv(1  
accounting principle 会计准则 [}=a6Q>)  
accounting record 会计记录 Zq~Rkx  
accounting report 会计报告 ;Nw)zS  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 p'0X>>$  
Accounting Society of China 中国会计学会 KO\-|#3y>  
accounting statement 会计报表 ~: fSD
0  
accounting system 会计制度；会计系统 Ou4 `#7FR  
accounting transaction 会计事项；帐务交易 %>y`VN D  
accounting treatment 会计处理 t#VX#dJ  
accounting year 会计年度 5WA:gygB&  
accretion 增值；添加 /9A6"Z
 
accrual 应计项目；应累算数目 5\EnD,y  
accrual basis 应计制；权责发生制 R,s}<N$  
accrual basis accounting 应计制会计；权责发生制会计 r1Hh @sxn  
accrue 应累算；应计 lWn}afI  
accrued benefit 应累算利益 6V"uovN2  
accrued charges 应计费用 T/.UMw  
accrued cumulative preference share dividend 应累算的累积优先股股息 !rF
1Remw  
accrued expenses 应累算费用 (hBph+  
accrued interest payable 应付利息；应计未付利息 o`Af6C;Q  
accrued interest receivable 应收利息；应计未收利息 Qo!F?i/ n  
accrued right 累算权益 w~q ]&  
accruing profit 应累算的利润 g=KvCqJN  
accumulated fiscal reserve 累积财政储备 `fOp>S^Q4  
accumulated profit 累积利润；滚存溢利 {b'  
accumulated reserve 累积储备 sYfm]Faz  
accumulation of surplus income 累积收益盈余 )vUS).;S`  
acquired assets 既得资产 ORM3o
ucP  
acquisition 收购；购置；取得 /:^nG+  
acquisition cost 购置成本 O+|ipw*B%  
acquisition expenses 购置费用 V!(7=ku!`  
acquisition of 100% interest 收购全部股权 @^<&LG5^  
acquisition of control 取得控制权 }d>X
h8:%)  
acquisition of fixed assets 购置固定资产 D@O5Gd  
acquisition of shell “买壳” _#1EbvO*l  
acquisition price 收购价 5NC77}^.  
act of God 天灾 PJ4/E  
acting partner 执事合伙人 l=t/"M=  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,zuS)?  
active partner 积极参与的合伙人 "TP~TjXfq  
active trading 交投活跃 g!.piG|  
actual circulation 实际流通 C>'G?  
actual cost 实际成本 ;B;@MD,B  
actual expenditure 实际开支；实际支出 [W*M#00_&4  
actual income 实际入息；实际收入；实际收益 "iGQ1#6|d  
actual market 现货市场 sv&^sARN  
actual price 现货价；实际价格 y@,PTF  
actual profit 实际利润 @lX%Fix9  
actual quotation 实盘；实际价位；实际报价 #jzF6j%G  
actual year basis 按实际年度计算 -LT!LBnEkf  
actuals 实货 8#HnV%|N  
actuarial investigation 精算调查 jo0XF]  
actuarial principle 精算原则 LEOri=?RF  
actuarial report 精算师报告 <Y6zJ#BD  
Actuarial Society of Hong Kong 香港精算学会 %t
$KVV  
actuarial valuation 精算师估值 71>,tq  
actuary 精算师 7_P33l8y  
ad referendum agreement 暂定协议；有待覆核的协定 {8qcM8  
ad valorem duty 从价税；按值征税 1Jdx#K  
ad valorem duty system 从价税制 >kxRsiKV  
ad valorem fee 从价费 U?d I  
ad valorem tariff 从价关税 _VRxI4q  
additional allowance 额外免税额 *N4/M%1P  
additional amount for unexpired risk 未过期风险的额外款额 UmvnVmnv  
additional assessable profit 补加应评税利润 J<0d"'  
additional assessment 补加评税 )HC/J-  
additional commitment 额外承担 ll1N`ke  
additional commitment vote 额外承担拨款 b !y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 z5oJQPPi  
additional dependent parent allowance 供养父母额外免税额 \NMqlxp2  
additional provision 额外拨款 0%< hj  
additional stamp duty 附加印花税 9-V'U\}L  
additional tax 补加税罚款；补加税款 uY(8KW  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @87Y/_l  
adjudged bankrupt 被裁定破产 W!R0:-  
adjudicated bankrupt 裁定破产人 :
<bh
QY  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |O6/p7+.  
adjudication of bankruptcy 裁定破产；宣告破产 M)!"R [V  
adjudication of insolvency 裁定无力偿还债务 $./aKJ1B  
adjusted actual 经调整的实数；调整后的实数 9r+'DX?>  
adjusted current assets 经调整的流动资产；调整后的流动资产 Ww60-d}}Q  
adjusted figure 经调整的数字；调整后的数额 (sQXfeMz  
adjusted liabilities 经调整的负债；调整后的负债 DQ3L=  
adjusted loss 经调整的亏损；调整后的亏损 PVH Or^  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ,`RX~ H=C  
adjusted profit 经调整的利润；调整后的利润 VBix8|  
adjusted surplus 经调整的盈余额；调整后的盈余额 I|c!:4  
adjusted value 经调整的价值；调整后的价值 ]M
l  
adjustment 调整；修订；理算〔保险〕 )XavhS~Ff  
adjustment centre 调剂中心 NJE*/_S  
adjustment lag 调整过程的时间差距；调整时差 {Q37a=;,  
adjustment mechanism 调整机制 NN2mOJ:-  
adjustment of loss 亏损调整 W6}>iB  
adjustment process 调整过程；调整程序 q^<H
G]  
adjustment range 调整幅度 j'U1lEZm2  
administered exchange rate 受管制汇率 K
:jn^JN$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 i!}6FBZ  
administration expenses 行政费用 Axns

  
administration fee 手续费；行政费 S<NK!89  
administration in bankruptcy 破产管理 akt7rnt?i  
administration order 遗产管理令 hrq% {!Z  
administrator 管理人；遗产管理人 m7y[Y  
administrator of the estate 遗产管理人 EnlAgL']|  
admission of debt 债项承认书 :H3/+/x  
admission of proof 接纳债权证明 i0$*):b  
advance 放贷款项；垫付款项；预支款项；预付款项 /hu>MZ(\  
advance account 暂支帐目；预付款帐户 \QC{38}  
advance compensation 预付补偿金 g hmn3  
advance from shareholder 股东垫款 -e}(\  
advance pending reimbursement 预支以待日后付还 ` 6*]cn#(  
advanced economy 先进经济体系 lH`TF_  
advancement 预付；预付财产 h2T\%V_j  
advances warrant 垫款令 _J!&R:]$  
advancing 贷出 2aCf?l(  
adverse balance 逆差 jk&xzJH.  
adverse exchange 逆汇 gN/>y1{a  
advertisement addressed to shareholders 在报章刊登的致股东通告 YPI,u7-  
advice for collection 托收通知书 GJ
ZjQH-#P  
advice of drawing 提款通知书；汇票通知书 #+l`tj4b/  
advice of payment 付款通知 ZSK_Lux>  
Advisory Committee [Securities and Futures Commission] c'tQA  
谘询委员会〔证券及期货事务监察委员会〕 (m,H
 5  
Advisory Committee on Diversification 经济多元化谘询委员会 [ 5}Q  
affidavit 誓章；遗产申报誓章 m{=Q88k!@.  
affidavit of no receipt 述明无收款的誓章 u%e~a]  
affiliate 联号；联营公司；附属公司 -W1p=od
 
affiliated company 附属公司；联号；联营公司 j\IdB:}j  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 64mEZ_kG,  
affordability 负担能力 z9[TjTH^}T  
African Development Bank [AfDB] 非洲开发银行 WYTqQqQk  
after-acquired property 事后取得的财产 #f) TAA  
after-hours dealing 市后交易 vs=q<Uw)  
after-tax profit 税后盈利；税后利润；税后溢利 "lw|EpQk`  
agency agreement 代理协议 |&JeJ0k>~  
agency expenses 代理机构的开支 c/tB_]  
agency fee 代理费 hBpa"0F  
Agency Law 《代理法》 O#ZZ PJ"  
agent 代理人；承销人 PBb&.<  
agent of company 公司代理人 9/29>K_  
agent's fee 代理人费；经纪费 "E\mj'k  
aggregate 总计；总数；总体数字 .gDq+~r8O  
aggregate amount 总款额；总额 $Q8 &TM}E  
aggregate assets and liabilities 总体资产与负债 C
A0XcLiFt  
aggregate at constant price 按固定价格计算的总体数字 rX?ZUw?u&  
aggregate demand 总需求 hI!BX};+}  
aggregate gross position 总持仓量 eNK +)<PK(  
aggregate limit 总限额 .>F4s_6l  
aggregate of salaries tax 合计薪俸税 =?.oH|&\h  
aggregate performance 总体表现；总体业绩 uStAZ~b\  
aggregate supply 总体供应 Dho6N]86r  
aggregate surplus 总盈余 ]$Z:^"JS3  
aggregate total 整体总额 s2G9}i{  
aggregate value 总值；合计价值 Y /_CPY  
aggregated basis 合计基准 LZe)_9$  
aggregated net chargeable income 合计应课税入息实额 Na/Y1RW  
aggregation 合并计算；合计；总和 sd\p[MXX  
aggregation of incomes of husband and wife 夫妇入息合并计算 q/U-6A[0  
aggregation of property 财产的总和 Pn OWQ8=  
agio 差价；贴水 `L`+`B  
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》 K-C,n~-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment WV$CZgL  
《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》 |} b+
$J  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment \6&Ml]1  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 `9K5 ;]  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 9m$;C'}Z  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 <Pt?N2]A|  
agreement for a settlement 授产协议 Z)W8Of_  
agreement for assignment 转让协议 )ciP6WzzbI  
agreement for sale 售卖协议；买卖协议 I61S0lz/  
agreement for sale and purchase 买卖协议 vlbZ5  
agreement for the payment of interest 支付利息协议 h:362&?]  
agreement for the repayment of money 还款协议 xz"60xxY  
agreement of reinsurance 再保险协议 `2s@O>RV  
Agricultural Bank of China 中国农业银行 YkWHI(p  
air passenger departure tax 飞机乘客离境税 h7"U1'b  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 $q@d.Z>;  
airport tax 机场税 43AzNXWF8  
alcohol duty 酒精税 "g"a-{8  
alienation 让与；让渡；转让 i)z|= |?  
alimony 生活费；赡养费 Uv *Aa7M  
All Ordinaries Index [AOI] 所有普通股指数 WZNq!K H  
all risks 全险；综合险 &[-(=43@  
All Sales Record for Stock Market 《股票市场成交报告》 xeU|5-d'  
Allied Capital Resources Limited 新联财务有限公司 ,O5X80'.g  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 !|&|%x6@  
allocation letter 拨款信件 w7U]-MW6A*  
allocation of fund 分配款项；预留款项 aP  
allocation of profit 利润分配；溢利分配 ,-y9P  
allocation warrant 拨款令 XJ4f;U  
allotment 分配；配股 g;63$_
<  
allotment notice 股份配售通知；配股通知 T(7`$<TQ  
allotment of shares 股份分配 29RP$$gR  
allowable 可获宽免；免税的 DQXUh#t\(]  
allowable business loss 可扣除的营业亏损 ;3cbXc@]  
allowable expenses 可扣税的支出 #_ |B6!D!  
allowance 免税额；津贴；备抵；准备金 }R['Zoh4I  
allowance for debts 债项的免税额 {\l  
allowance for depreciation by wear and tear 耗损折旧免税额 \tI%[g1M  
allowance for funeral expenses 殡殓费的免税额 ~U]g;u  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 yv[j Pbe  
allowance for repairs and outgoings 修葺及支出方面的免税额 }UW7py!TN  
allowance to debtor 给债务人的津贴 luf5-XT  
alteration of capital 资本更改 njy2pDC@  
alternate trustee 候补受托人 C:J;'[,S  
amalgamation 合并 NZq-%bE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ccuGM WG*  
ambit of charges 征税范围；收费范围 .c"nDCFVR  
amended valuation 经修订的估值 ^}=)jLS  
American Commodities Exchange 美国商品交易所 9b+jT{Tg  
American Express Bank Limited 美国运通银行 ]^~}/@  
American Stock Exchange 美国证券交易所 2nB99L{6  
amortization 摊销 FbE/x$;~O  
amount due from banks 存放银行同业的款项 u-TT;k'  
amount due from banks abroad 存放海外银行同业的款项 JnBUW"  
amount due from holding companies 控股公司欠款 SN{+ Pk  
amount due from local banks 存放本港银行同业的款项 &$~fz":1!  
amount due to banks 银行同业的存款 C 5.3[  
amount due to banks abroad 海外银行同业的存款 lhN@,q  
amount due to holding companies 控股公司存款 6L<:>55  
amount due to local banks 本港银行同业的存款 3^o(\=-JX  
amount due to outport banks 外埠银行同业的存款 k6Kc{kY  
amount for note issue 发行纸币的款额 fc9;
ZX7  
amount of bond 担保契据的款额 8v"rM >[  
amount of consideration 代价款额 ebk>e*  
amount of contribution 供款数额 EU?qLj':  
amount of indebtedness 负债款额 Y.viOHL  
amount of principal of the loan 贷款本金额 qk(Eyp  
amount of rates chargeable 应征差饷数额 \3 SY2g8+  
amount of share capital 股本额 Nn. 9J  
amount of sums assured 承保款额 dDa
V2:4E  
amount of variation 变动幅度 ~`OX}h/Z  
amount of vote 拨款数额 D|LO!,=b  
amount payable 应付款额 y7,fFUKl  
amount receivable 应收款额 p&<Ssc  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~R!1{8HP  
analysis 分析 buGBqx[  
ancillary risk 附属风险 Ia&*JYM[  
annual account 周年帐目；周年帐目报表；年度决算；年结 OpUfK4U)  
annual accounting date 年结日期 bWswF<y-  
annual allowance 每年免税额；年积金；年度津贴；年津 )/;KxaKt  
annual balance 年度余额 p/h\QG1   
annual disposable income 每年可动用收入 7*5B  
annual estimates 周年预算
*4cuWkQ,  
annual fee 年费 $p0nq&4c  
annual general meeting 周年大会 AWR :~{  
annual growth rate 年增率；每年增长率 2}vibDq p  
annual long-term supplement 长期个案每年补助金 )0"Q h  
annual pensionable emolument 可供计算退休金的年薪 d6luksO*9  
annual report 年报 <|Td0|x _q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <XdnVe1  
annual return 周年报表；周年申报表；每年报税表格 [
RyVR  
Annual Return Rules 《周年报表规则》 ;.>*O oe&  
annual review of consumer prices 每年消费物价回顾 Cy~IB [  
annual roll-forward basis 逐年延展方式 |p|Zv H  
annual salary 年薪 s.2f'i+  
annual statement 年度报表；年度决算表 2@|`Ugjptl  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ]E
iM~n  
annuitant 年金受益人 iiPVqU%  
annuity 年金 !7N:cx'Qy  
annuity contract 年金合约 11H`WOTQF  
annuity on human life 人寿年金 L<F8+a7i  
antecedent debt 先前的债项 :R;w<Tbz"  
ante-dated cheque 倒填日期支票 s6`E.Eevm  
anticipated expenditure 预期开支 P3zUaN\c  
anticipated net profit 预期纯利 RM2Ik_IH[l  
anticipated revenue 预期收入 -c`xeuzK'  
anti-inflation measure 反通货膨胀措施 w 3t,S3!  
anti-inflationary stance 反通货膨胀立场 hY"eGaoF"  
apparent deficit 表面赤字 6V;Dcfvi  
apparent financial solvency 表面偿债能力 _Id'56N]J!  
apparent partner 表面合伙人 /UCBoQ$/]  
application for personal assessment 个人入息课税申请书 ?JrUZXY  
application of fund 资金应用 ~MG6evm &  
application to release as liquidator and to destruct the books of accounts and documents h3MdQlJ&  
申请免除清盘人职务及毁灭帐簿与文件 :@L7RZ`_  
appointed actuary 委任精算师 72<9xNcB!}  
appointed auditor 委任核数师；委任审计师 x5lVb$!G  
appointed trustee 委任的受托人 xIM,
0xM2  
appointer 委任人 3q]0gU&??  
apportioned pro rata 按比例分摊 VE\L&d2S  
apportionment 分配；分摊 ^{Y,`F  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 eD>b|U=/  
apportionment formula 分摊方程式 +b|F_  
apportionment of estate duty 遗产税的分摊 `Y&`2WZ ~  
appraisal 估价；评估 $S6(V}yh  
appreciable growth 可观增长 Rh'z;Gyr  
appreciable impact 显着影响 
km%r{  
appreciable increase 可观增长 >F$9&s&  
appreciation 增值；升值 o|xf2k  
appreciation against other currencies 相对其他货币升值 2I.FSR_G?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]iV]7g8:  
appreciation tax 增值税 #7uH>\r  
appropriation 拨款；拨用；拨付 +25}X{r$_  
appropriation account 拨款帐目 N*IroT3  
Appropriation Bill 拨款法案 ti5fsc  
appropriation-in-aid system 补助拨款办法 aBAoSn  
approved assets 核准资产 e@'x7Zzh  
approved basket stock 认可一篮子证券 8FsQLeOE  
approved budget 核准预算 t[|oSF#i  
approved charitable donation 认可慈善捐款 }z]d]  
approved charitable institution 认可慈善机构 UF9={fN1  
approved currency 核准货币；认可货币 M\1CDU+*Ns  
approved estimates 核准预算 g\aO::  
approved estimates of expenditure 核准开支预算 +ai3   
approved overseas insurer 核准海外保险人 N.|F8b]v  
approved overseas trust company 核准海外信托公司 {v"f){   
approved pooled investment fund 核准汇集投资基金 mR0`wrt  
approved provident fund scheme 认可公积金计划 (j8*F Bq  
approved provision 核准拨款 @-q,%)?0}=  
approved redeemable share 核准可赎回股份 zteu{0  
approved regional stock 认可地区性证券 ]3,'U(!+  
approved retirement scheme 认可退休金计划 d6i}xnmC  
approved subordinated loan 核准附属贷款 EjPR
+m  
arbitrage 套戥；套汇；套利 *bK=<{d1P  
arbitrageur 套戥者；套汇者 Y>$5j}K  
arbitrary amount 临时款项 e~vO
 
arrangement 措施；安排；协定 +)c<s3OCE  
arrears 欠款 q;K]NP-_p  
arrears of pay 欠付薪酬 @&*TGU  
arrears of revenue 逾期未收税款；逾期未收的帐项 R@\fqNq  
articles of association 组织章程；组织细则；组织章程细则 _S_,rTf&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F8%^Ed~@  
ascertainment of profit 确定利润 xF_u:}7`  
"Asia Clear" “亚洲结算系统” I
OHWb&N6  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 XpAJP++  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 z_c-1iXCW  
Asian Development Fund [ADF] 亚洲发展基金 $WYt`U;*lj  
Asian dollar bond 亚洲美元债券 ekx(i QA  
Asian dollar market 亚洲美元市场 [if(B\&  
Asian dollar rate 亚洲美元利率 `xM*cJTZ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 MTYV~S4/  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ^#5'` #t  
asked price 沽盘；喊价；索价；卖方报价 HNkOPz+d&8  
assessable income 应评税入息 r/h\>s+N  
assessable loss 应评税亏损 }s2CND  
assessable profit 应评税利润 :(q4y-o6  
assessable value 应评税值 W6?=9].gc  
assessed profit 估定利润 |gkNhxzB  
assessed value 经评估价值 <:-4GJH=  
assessment 评税；评定；估价；评税单 zC*FeqFL<  
assessment number 评税编号；估价编号 7FwtBO  
assessment of additional tax 补加税评税 ".jO2GO^  
assessment of performance 业绩评估；实绩评价 `0upm%A  
Assessor 评税主任 \3vQXt\dM$  
asset price bubbles 资产价格泡沫 A!Tl  
asset-backed securities 具资产保证的证券 RFw0u 0Nrz  
assets accretion 资产增值 7(/yyZQnZ  
assets and liabilities 资产与负债 g}~s"Sz  
assets betterment statement 资产递增表；资产改进表 60{G 4b)  
assets lending 实物放款；有抵押贷款 +v/y{8Fu  
assets of the company passing on the death 死者去世时转移的公司资产 DN^+"_:TB  
assets pledged as security for liabilities 用作负债抵押的资产 =p|IWn{P  
assets portfolio 资产投资组合 3[#^$_96b  
assets price 资产价格 :[a*I6/^  
assets quality 资产质素 F-kjv\  
assets realization 资产变现 j+!u=E  
assets refinancing arrangement 资产再集资安排 '@t,G,FJ  
assets securitization 资产证券化 w/NT5  
assets situated outside Hong Kong 在香港以外地方的资产 _;
}$/  
assets stripping 削减资产；拆卖资产 } W]A`-Jv  
assets value 资产值 zFOtOz`9H  
assignee 承让人 iv`G}.Bo  
assignment 转让；转让书；转让契 }w)}=WmD  
assignment of interest 权益转让 a;$V;3C{b&  
assignment of letters patent and trade mark 专利证书及商标转让 2IJniS=[>  
assignment of property 物业转让；物业转让书 Xau%v5r  
assignment right 转让权 o?]Q&,tO  
assignor 转让人 &pK0>2  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 &zYQH@  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 +1#;s!e  
associate member 附属会员 )d[n-Si  
associated body corporate 相联法人团体 h.-L_!1B7  
associated company 相联公司；联属公司 &._"rhz  
associated corporation 相联法团 G=qlE?j`j  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] FqyxvL.  
公认会计师公会〔英国〕 n\9IRuYO  
Association of Futures Exchange Brokers 香港期货经纪协会 WG,
Il/  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 W,8Uu1X =  
association of underwriters 承保人组织 a[;
L+  
assumption of control 接管 
N5 sR  
assurance 担保；保险；转易；转易书 AXcmN  
assurance of interest 权益的转易 pI f6RwH}%  
at 19XX price 按一九ＸＸ年价格计算 T Tbe{
nb  
at a discount 按赔价计算；按贴水价格计算；打折扣 @Mg&T
$  
at a premium 按溢价计算；按升水价格计算 3]S_w[Q4  
at call 通知付款；按通知 / 8O=3  
at constant market price 按固定市价计算 )h ,v(Rxa  
at constant price 按固定价格计算 OGEe8Z9Jt  
at cost 按成本计算 <uU<qO;6  
at current market price 按当时市价计算；按现时市价计算 @nqM
#  
at current price 按当时价格计算；按现时价格计算 [<r.M<3  
at factor cost 按要素成本计算；按生产要素成本计算 i&(1<S>P  
at money-of-the-day price 按付款当日价格计算 L0VZ>!*o  
at or better 按指定或较佳价位〔买卖指令〕 H8g6ZCU~  
at par 按面值计算；平价 h5P ]`r  
at sight 见票即付 vo Et\H  
at the close 按收市盘 yIiVhI?X  
at the opening 按开市盘 = 1veO0  
attestation 见证；见证条款 iB99.,o-&  
at-the-money option 平价期权 zw'%n+5m  
attorney 受权人；受托代表人 V+D<626o  
attornment 新拥有人承认书 it{Jd\/hR  
attributable profit 可归属利润 q4X(_t  
attributable share value 可归属股份价值 BN&)5M?Xt6  
Auckland Stock Exchange 奥克兰证券交易所 nh7_ jEX  
auction 拍卖 UvMkL  
auctioneer 拍卖商 _zbIS&4  
audit 审计；核数 ,J2qLH1  
Audit Commission 审计署 Q~.t8g/  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ~(*tcs]hY  
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〕 x+~!M:fAc9  
audit review 帐目审查 P,zQl;  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 /7#MJH5b6  
audited account 审计帐目；经审计的帐目 :}36;n<['  
audited annual account 经审计的周年帐目 {1=|H$wKg  
audited balance sheet 经审计的资产负债表 %4` U' j  
auditor 核数师；核数主任；审计师 O\uI
Iuy  
auditor's certificate 核数师证明书；审计师证明书 tvno3"  
auditor's report 核数师报告；审计师报告 3AENY@*  
Aussie bond 澳元债券 )cL(()N  
austerity budget 紧缩预算 C@;e
<  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 qu#xc0?  
Australia All Ordinaries Index 澳洲所有普通股票指数 m*1  
Australian Dollar [AUD] 澳元 {a\! 1~  
Australian Options Market 澳大利亚期权市场 1mHS -oI9J  
Australian Securities Commission 澳洲证券事务监察委员会 f4,|D |  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 pC,Z=+:  
Australian Stock Exchange 澳大利亚证券交易所 Dl~(NLM  
Austrian Schilling [ATS] 奥地利先令 `3?
HQ2n  
authentication 认证；鉴证 gdSqG2/&  
authority to purchase 委托购买证；委购书 >+<b_q|P  
authorization 认可；核准；授权；授权书 %yc-D]P/  
authorization by direction 指示授权 ?=)lbSu K  
authorization by instruction 指令授权 Y8%l)g  
authorization by warrant 令状授权 $XcH
.z  
authorization of unit trust 单位信托的认可 5'DY)s-K  
authorized agent 指定代理人 LV1drc  
authorized capital 法定资本 iM7^  
authorized clerk 出市员 W=g'Xu!|!2  
authorized dealer 认可交易商 :G98uX t  
authorized financial institution 认可财务机构 Fnk@)1  
authorized fund 认可基金 QSzht$8  
authorized fund house 获授权的基金公司；认可基金公司 3st?6?7|  
authorized institution 认可机构 A*:|d~  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 JXRU9`3)A  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Y6Y"fb%K  
authorized insurer 获授权保险人；获认可承保人 C(h<s e?  
authorized investment 特准投资项目 i@D4bd9lR  
authorized person 获授权人 #?\(l%  
authorized representative 获授权代表 7MZH'nO  
authorized share capital 法定股本 |_g7k2oLY  
automated quotation system 自动报价系统 T9J&^I  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] E;`^`T40  
自动交易系统〔香港期货交易所有限公司〕 ]jI<Js*F  
automatic adjustment mechanism 自动调整机制 G2y1S/  
automatic adjustment system 自动调整系统 rS!@AgPLE  
Automatic Clearing House 自动票据交换所 *MlEfmB(  
automatic exchange rates accumulation system 自动化汇率累集系统 pdFO!A_t  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 |Wa.W0A  
automatic teller machine [ATM] 自动柜员机  %nUN  
autopay 自动转帐 ]Ue aXwaU  
available assets 可用资产 IDf\!QGx  
available fiscal reserve 现存财政储备 l-nH  
available profit 可用利润 6DU(KYN  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 %=*|:v
 
average 平均；平均数；海损 ?vbAaRg50s  
average basic salary 平均基本薪金 )w<Z4_!N4s  
average consumer expenditure 平均消费开支；一般消费开支 Vp1ct06^  
average cost 平均成本 a6xo U;T  
average cost of land production 增辟土地平均成本 C6F7,v62  
average daily turnover 平均每日成交额 "doiD=b  
average daily wage rate 平均每日工资率 dPpJDY0  
average expenditure pattern 平均开支模式 [\eVX`it  
average growth rate 平均增长率 mA.,.<xE@  
average net fixed assets 固定资产平均净值 6
~jAh@-  
average of relatives 相对价格平均数 1_!?wMo:f  
average price 平均价格 :_xfi9L~W0  
average propensity to consume 平均消费倾向；一般消费倾向 7f k)a  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ~a4Y8r  
average rate 平均率 ex`T9j.=B  
average revenue 平均收入；平均收益 ~uq010lMno  
average stock 平均库存；平均存货 `YwJ.E  
average yearly rent 平均年租 yEjiMtQll]  
avoidance of double taxation 避免双重课税 \p.yR.  
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 6jBi?>
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