一些有用的会计术语(也不知道发的地方对不对)A

A: u[5*RTE
 
A share Ａ股；甲类股份 pTT7#b(t  
abatement of tax 减税；减扣免税额 9+k7x,  
ABN AMRO Bank N.V. 荷兰银行 Km7HB!=<  
above-the-line expenditure 线上项目支出；经常预算支出 1:h{( %`&  
above-the-line receipt 线上项目收入；经常预算收入 56T<s+X>  
ABSA Asia Limited 南非联合亚洲有限公司 kq&xH;9=.  
absolute change 绝对数值变更 q+<X*yC  
absolute expenditure 实际开支 ~xZFm  
absolute guideline figure 绝对准则数字 vPz$jeA  
absolute interest 绝对权益 "xe %  IS  
absolute order of discharge 绝对破产解除令 l*V]54|ON3  
absolute profit margin 绝对利润幅度 t}n:!v"|+O  
absolute value 实值；绝对值 $$ma1.t"  
absolutely vested interest 绝对既得权益 xfZ.  
absorbed cost 已吸收成本；已分摊成本 9y"R,  
absorption 吸收；分摊；合并 96x$Xl;  
absorption rate 吸收率；摊配率；分摊率 *{5p/}p  
ACB Finance Limited 亚洲商业财务有限公司 iPgewjx  
acceptable form of reciprocity 合理的互惠条件 29p
`G1n  
acceptable rate 适当利率；适当汇率 \X1?,gV_  
acceptance agreement 承兑协议 Q}zAC2@L  
acceptance for honour 参加承兑 /UtCJMQ  
acceptor 承兑人；接受人；受票人 Gw%P5 r}Y  
acceptor for honour 参加承兑人 J
G\T2/b  
accident insurance 意外保险 "|ZC2Zu<  
Accident Insurance Association of Hong Kong 香港意外保险公会 |+K3\b  
accident insurance scheme 意外保险计划 M*li;  
accident year basis 意外年度基准 /D2 cY>  
accommodation 通融；贷款 *M6' GT1%c  
accommodation bill 通融票据；空头票据 ~IrrX,mp:  
accommodation party 汇票代发人 L@xag-b i  
account balance 帐户余额；帐户结余 -]HPDN,OB  
account book 帐簿 j:ze5FA+  
account collected in advance 预收款项 s~(!m. R  
account current book 往来帐簿  ntK#7(U'  
account of after-acquired property 事后取得的财产报告 0wL-Ak#v  
account of defaulter 拖欠帐目 6^_:N1@  
account payable 应付帐款 T:k-`t0":N  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 n3Uw6gLD  
account receivable 应收帐款 %zDh07VT\  
account receivable report 应收帐款报表 ;n1<1M>!  
account statement 结单；帐单；会计财务报表 >.'rN>B+  
account title 帐户名称；会计科目 Ldqn<wNnI  
accountant's report 会计师报告 j_YpkKhen  
Accountant's Report Rules 会计师报告规则 {BB#Bh[  
accounting and auditing procedure 会计与审计程序；会计与核数程序 0*7N=  
Accounting Arrangements 《会计安排》 lAYyxG#  
accounting basis 会计基础 MtWzGE=?  
accounting by Official Receiver 破产管理署署长呈交的帐目 R <Mvwu  
Accounting Circular 《会计通告》 B q/<kEgM  
accounting class 会计类别 =SMI,p&  
accounting date 记帐日期；会计结算日期 -CePtq`  
accounting for money 款项核算 W:s`;8iM$  
Accounting Officer 会计主任 ++{,1wY\  
accounting period 会计报告期；会计期 g>].m8DZ'  
accounting policy 会计政策；会计方针 sv}k_6XgY  
accounting practice 会计惯例 ?VUW.-  
accounting principle 会计准则 2L?jp:$;X  
accounting record 会计记录 MC=pN(l  
accounting report 会计报告 Jw"fqr  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Q[sj/  
Accounting Society of China 中国会计学会 D3,9X#B=  
accounting statement 会计报表 fH{ _X  
accounting system 会计制度；会计系统 5ZpU><y  
accounting transaction 会计事项；帐务交易 abAX)R'  
accounting treatment 会计处理 H$G`e'`OZ  
accounting year 会计年度 l6kqP  
accretion 增值；添加 )g;*u,C  
accrual 应计项目；应累算数目 {DfXn1Cg0U  
accrual basis 应计制；权责发生制 Rb!V{jQ  
accrual basis accounting 应计制会计；权责发生制会计 pCOtk'n  
accrue 应累算；应计 {k:W?`  
accrued benefit 应累算利益 VSf<(udGr  
accrued charges 应计费用 Ky:y1\K1^K  
accrued cumulative preference share dividend 应累算的累积优先股股息 z#DgoA  
accrued expenses 应累算费用 =]Gw9sge@  
accrued interest payable 应付利息；应计未付利息 *SP@`)\D  
accrued interest receivable 应收利息；应计未收利息 6d%V=1^F  
accrued right 累算权益 Eu;f~ V  
accruing profit 应累算的利润 Tw`n3y?  
accumulated fiscal reserve 累积财政储备 O4Z_v%2M  
accumulated profit 累积利润；滚存溢利 FR5P;Yz%H  
accumulated reserve 累积储备 qGezmkNFm
 
accumulation of surplus income 累积收益盈余 J*I G]2'H  
acquired assets 既得资产 s1"dd7&g'  
acquisition 收购；购置；取得 `
?M?WaP  
acquisition cost 购置成本 pGO=3=O  
acquisition expenses 购置费用 qukym3F  
acquisition of 100% interest 收购全部股权 <,:p?36  
acquisition of control 取得控制权 "CH3\O\  
acquisition of fixed assets 购置固定资产 3fdx&}v/  
acquisition of shell “买壳” -(ev68'}W  
acquisition price 收购价 YoU|)6Of  
act of God 天灾 %t.L;G  
acting partner 执事合伙人 cZVVJUF  
active market 买卖活跃的市场；交投畅旺的市场；旺市 +c&oF,=}!P  
active partner 积极参与的合伙人 ]x12_+  
active trading 交投活跃 4 C7z6VWg  
actual circulation 实际流通 ]?1n-w.}r  
actual cost 实际成本 JJE3\  
actual expenditure 实际开支；实际支出 T ?HG}(2  
actual income 实际入息；实际收入；实际收益 j*7#1<T
 
actual market 现货市场 -9f+O^x  
actual price 现货价；实际价格 lPBWpHX  
actual profit 实际利润 4ju=5D];  
actual quotation 实盘；实际价位；实际报价 7~f"8\  
actual year basis 按实际年度计算 C*C;n4AT  
actuals 实货 JI5%fU%O#n  
actuarial investigation 精算调查 k/lU]~PE  
actuarial principle 精算原则 [v%j?  
actuarial report 精算师报告 p$S\l]
 ,  
Actuarial Society of Hong Kong 香港精算学会 f[wA]&
 
actuarial valuation 精算师估值 vGIe"$hNh  
actuary 精算师 C]- !uLy  
ad referendum agreement 暂定协议；有待覆核的协定 q
cWY8sYf  
ad valorem duty 从价税；按值征税 8*$HS.Db'  
ad valorem duty system 从价税制 gL/D| =  
ad valorem fee 从价费 _Qh:*j!  
ad valorem tariff 从价关税 *i`
t4N A  
additional allowance 额外免税额 iCZuE:I1K,  
additional amount for unexpired risk 未过期风险的额外款额 PKxI09B  
additional assessable profit 补加应评税利润 O5v)}4  
additional assessment 补加评税 ' 5F3,/r  
additional commitment 额外承担 KFuPgp  
additional commitment vote 额外承担拨款 O3*}L2j@  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 vAV{HBQ*  
additional dependent parent allowance 供养父母额外免税额 9$~a&lXO5  
additional provision 额外拨款 AuW-XK.  
additional stamp duty 附加印花税 *hV$\CLT.  
additional tax 补加税罚款；补加税款 _G62E$=  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !:^?GN#~x  
adjudged bankrupt 被裁定破产 lL<LJ :L  
adjudicated bankrupt 裁定破产人 kMJA#{<  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 \OlB(%E7  
adjudication of bankruptcy 裁定破产；宣告破产 9CNeMoA$p:  
adjudication of insolvency 裁定无力偿还债务 Droa1_FX  
adjusted actual 经调整的实数；调整后的实数 >@ :m#d  
adjusted current assets 经调整的流动资产；调整后的流动资产 !yQ%^g`  
adjusted figure 经调整的数字；调整后的数额 nmN3Z_  
adjusted liabilities 经调整的负债；调整后的负债 J? 4E Hl  
adjusted loss 经调整的亏损；调整后的亏损 ^T< HD  
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P  
adjusted profit 经调整的利润；调整后的利润 P/ XO5`  
adjusted surplus 经调整的盈余额；调整后的盈余额 6eB2mcV  
adjusted value 经调整的价值；调整后的价值 S}}L& _  
adjustment 调整；修订；理算〔保险〕 # 9@K  
adjustment centre 调剂中心 l'Kx#y$  
adjustment lag 调整过程的时间差距；调整时差 x)0''}E~  
adjustment mechanism 调整机制 x o{y9VS  
adjustment of loss 亏损调整 s~tZN  
adjustment process 调整过程；调整程序 s9
\N{ar#  
adjustment range 调整幅度 Hgk@I;  
administered exchange rate 受管制汇率 t`!@E#VK  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 oQ{ X2\  
administration expenses 行政费用 q L-Ni  
administration fee 手续费；行政费 tmgZNg  
administration in bankruptcy 破产管理 &`LR{7m  
administration order 遗产管理令 .
[Nr2w:>  
administrator 管理人；遗产管理人 O,_k.EH  
administrator of the estate 遗产管理人 .Z9{\tj  
admission of debt 债项承认书 0Z&ua  
admission of proof 接纳债权证明 .Y*jL&!  
advance 放贷款项；垫付款项；预支款项；预付款项 2E$K='H:,  
advance account 暂支帐目；预付款帐户 v1aE[Q  
advance compensation 预付补偿金 b+tm[@|,v  
advance from shareholder 股东垫款 4R&e5!  
advance pending reimbursement 预支以待日后付还 twr-+rm2  
advanced economy 先进经济体系 6$5?%ZLJ  
advancement 预付；预付财产 0/4"Jh$t  
advances warrant 垫款令 cGUsao  
advancing 贷出 2,^U8/  
adverse balance 逆差 i[O{M`Z%  
adverse exchange 逆汇 14S_HwX  
advertisement addressed to shareholders 在报章刊登的致股东通告 jFH wu*  
advice for collection 托收通知书 x T{s%wE  
advice of drawing 提款通知书；汇票通知书 z0-[ RGg  
advice of payment 付款通知 k"pN  
Advisory Committee [Securities and Futures Commission] *a2-
Vte  
谘询委员会〔证券及期货事务监察委员会〕 k+%c8w 9  
Advisory Committee on Diversification 经济多元化谘询委员会 gnWEsA\!  
affidavit 誓章；遗产申报誓章 G]k+0&X  
affidavit of no receipt 述明无收款的誓章 6Z>G%yK  
affiliate 联号；联营公司；附属公司 3cSP1=$*  
affiliated company 附属公司；联号；联营公司 *Me&>"N"  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 HU47S  
affordability 负担能力 Nq>"vEq)  
African Development Bank [AfDB] 非洲开发银行 zk^uS#  
after-acquired property 事后取得的财产 Uip-qWI  
after-hours dealing 市后交易 ]z#9
)i_l3  
after-tax profit 税后盈利；税后利润；税后溢利 2SRmh!hr  
agency agreement 代理协议 Y$<p_X,  
agency expenses 代理机构的开支 QnH;+k ln  
agency fee 代理费 0wpGIT!2  
Agency Law 《代理法》 o56UlN  
agent 代理人；承销人 iu.$P-s  
agent of company 公司代理人 =jD9oMs  
agent's fee 代理人费；经纪费 8k9q@FSln  
aggregate 总计；总数；总体数字 0 ~^l*  
aggregate amount 总款额；总额 ]uZaj?%J<  
aggregate assets and liabilities 总体资产与负债 Dk#4^`qp1  
aggregate at constant price 按固定价格计算的总体数字 pdq5EUdS  
aggregate demand 总需求 Sp
A-E/el  
aggregate gross position 总持仓量 |rL#HG  
aggregate limit 总限额 O3En+m~3n)  
aggregate of salaries tax 合计薪俸税 t+t
D  
aggregate performance 总体表现；总体业绩 w%uM=YmuT  
aggregate supply 总体供应 m2>$)\-;  
aggregate surplus 总盈余 )>r sX)  
aggregate total 整体总额 du>d?  
aggregate value 总值；合计价值 2"pFAQBw~i  
aggregated basis 合计基准 1`F25DhhY
 
aggregated net chargeable income 合计应课税入息实额 #VU>Z|$@N  
aggregation 合并计算；合计；总和 3,dIW*<**  
aggregation of incomes of husband and wife 夫妇入息合并计算  PE&$2(  
aggregation of property 财产的总和 _BPp=(|  
agio 差价；贴水 ,wB)hp  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 L 4Sa,ZL  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [+(fN  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 c1}i|7/XSi  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ~aL&,
0  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 \o<&s{6L  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ?O.'_YS  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 8umW>  
agreement for a settlement 授产协议 (RafidiH  
agreement for assignment 转让协议 30<3DA_P  
agreement for sale 售卖协议；买卖协议 Q4B(NYEu(  
agreement for sale and purchase 买卖协议 H|I.h{:  
agreement for the payment of interest 支付利息协议 Nf1&UgX  
agreement for the repayment of money 还款协议 ' )~G2Ys  
agreement of reinsurance 再保险协议 jm&PGZ#n=R  
Agricultural Bank of China 中国农业银行 Z,:}H6Mj9  
air passenger departure tax 飞机乘客离境税 #]}]ZE  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 B]wfDUG  
airport tax 机场税 FKU)# Eo  
alcohol duty 酒精税 &.chqP(|  
alienation 让与；让渡；转让 ueu=$.^;g  
alimony 生活费；赡养费 `(&GLv[i^2  
All Ordinaries Index [AOI] 所有普通股指数
5D<"kT  
all risks 全险；综合险 =(Pk7{  
All Sales Record for Stock Market 《股票市场成交报告》 IcUE=J  
Allied Capital Resources Limited 新联财务有限公司 ,ek0)z.  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 JXqwy^f  
allocation letter 拨款信件  XM<  
allocation of fund 分配款项；预留款项 PD`EtkUnv  
allocation of profit 利润分配；溢利分配 'da$i  
allocation warrant 拨款令 Ch7&9NW  
allotment 分配；配股 is6d:p  
allotment notice 股份配售通知；配股通知 LR%P\~  
allotment of shares 股份分配 ]~kgsI[E  
allowable 可获宽免；免税的 ?(E?oJ)(  
allowable business loss 可扣除的营业亏损 jU!ibs}R3  
allowable expenses 可扣税的支出 P%y$e0  
allowance 免税额；津贴；备抵；准备金 6T-iBJT  
allowance for debts 债项的免税额 QB6. o6  
allowance for depreciation by wear and tear 耗损折旧免税额 6(-c$d`C.0  
allowance for funeral expenses 殡殓费的免税额 %Zi}sm1t  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3&5AbIZ  
allowance for repairs and outgoings 修葺及支出方面的免税额 wd<jh,Y  
allowance to debtor 给债务人的津贴 KD73Aw  
alteration of capital 资本更改 N51WY7  
alternate trustee 候补受托人 I!Uj~jV  
amalgamation 合并 |v@ zyOq&b  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Dfw%Bu  
ambit of charges 征税范围；收费范围 }ZkGH}K_}  
amended valuation 经修订的估值 7f\/cS^  
American Commodities Exchange 美国商品交易所 Q'c[yu  
American Express Bank Limited 美国运通银行 /[=U$=uH  
American Stock Exchange 美国证券交易所 m?]= =9  
amortization 摊销 drd5oZ  
amount due from banks 存放银行同业的款项 uYMH5Om+i  
amount due from banks abroad 存放海外银行同业的款项 =aCd,4B}  
amount due from holding companies 控股公司欠款 )(W%Hmi  
amount due from local banks 存放本港银行同业的款项 an,JV0  
amount due to banks 银行同业的存款 +{[E Ow  
amount due to banks abroad 海外银行同业的存款 ~'t+X  
amount due to holding companies 控股公司存款 c'uDK>  
amount due to local banks 本港银行同业的存款 :8l#jU`y  
amount due to outport banks 外埠银行同业的存款 ]:Sb#=,!&!  
amount for note issue 发行纸币的款额 .(X!*J]G  
amount of bond 担保契据的款额 U~_G *0  
amount of consideration 代价款额 Gn>~CoFN  
amount of contribution 供款数额 9B2`FJ  
amount of indebtedness 负债款额 s,]z6L0  
amount of principal of the loan 贷款本金额 +9]CGYj  
amount of rates chargeable 应征差饷数额 r)Fd
3)e   
amount of share capital 股本额 A1
/[3Bz  
amount of sums assured 承保款额 g7
O, <  
amount of variation 变动幅度 laA3v3*  
amount of vote 拨款数额 B5
MEE  
amount payable 应付款额 ;;<[_gp,E  
amount receivable 应收款额 >IEc
4  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 zD): yEc  
analysis 分析 EBx!q8zz  
ancillary risk 附属风险 e*hCf5=-  
annual account 周年帐目；周年帐目报表；年度决算；年结 e\WG-zi/  
annual accounting date 年结日期 *@[N~:z/  
annual allowance 每年免税额；年积金；年度津贴；年津 p0@l581  
annual balance 年度余额 {^6<Ohe4j  
annual disposable income 每年可动用收入 _v +At;Y  
annual estimates 周年预算 S@6 :H"  
annual fee 年费 fp'%lbk=  
annual general meeting 周年大会 BTa#}LBZ+  
annual growth rate 年增率；每年增长率 C:{&cIFrPe  
annual long-term supplement 长期个案每年补助金 eZ;DNZK av  
annual pensionable emolument 可供计算退休金的年薪 HVaKy+RU  
annual report 年报 6d%)MEM  
Annual Report on the Consumer Price Index 《消费物价指数年报》 WkSv@Y,  
annual return 周年报表；周年申报表；每年报税表格 eN-lz_..7  
Annual Return Rules 《周年报表规则》 S\W&{+3  
annual review of consumer prices 每年消费物价回顾 t2#zQ[~X!  
annual roll-forward basis 逐年延展方式 3?-2~s3gp  
annual salary 年薪 SS"Z>talw  
annual statement 年度报表；年度决算表 h f9yK6  
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 QIu!o,B  
annuitant 年金受益人 {14sI*b16  
annuity 年金 CV7%ud]E  
annuity contract 年金合约 A\T9>z^k  
annuity on human life 人寿年金 u\P)x~-TM  
antecedent debt 先前的债项 y];@ M<<?e  
ante-dated cheque 倒填日期支票 @j+X>TD  
anticipated expenditure 预期开支 '~OKt`SfIo  
anticipated net profit 预期纯利 :?z E@Ct  
anticipated revenue 预期收入 p5 )+R/  
anti-inflation measure 反通货膨胀措施 )ioIn`g^-  
anti-inflationary stance 反通货膨胀立场 fhbILg  
apparent deficit 表面赤字 D0@d}N  
apparent financial solvency 表面偿债能力 ]R6Z(^XT,E  
apparent partner 表面合伙人 m_,j)A%  
application for personal assessment 个人入息课税申请书 9<6Hs3|.!  
application of fund 资金应用 A:YWXcg  
application to release as liquidator and to destruct the books of accounts and documents <PTi>C8;r  
申请免除清盘人职务及毁灭帐簿与文件 VIg=|Oe),  
appointed actuary 委任精算师 Mp)|5<%  
appointed auditor 委任核数师；委任审计师 uW^W/S%'  
appointed trustee 委任的受托人 } f+hB  
appointer 委任人 ,7*-%05[\  
apportioned pro rata 按比例分摊 ~R\U1XXyUY  
apportionment 分配；分摊 vp..>BMJ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Wkc^?0p  
apportionment formula 分摊方程式 5 @61=Au  
apportionment of estate duty 遗产税的分摊 hSfLNvK  
appraisal 估价；评估 C^!ej"  
appreciable growth 可观增长 hv8j$2m  
appreciable impact 显着影响 ^9xsbv B0  
appreciable increase 可观增长 8`;3`lZ  
appreciation 增值；升值 -[-Ry6G  
appreciation against other currencies 相对其他货币升值 &$hT27A>k  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C 8qVYrw  
appreciation tax 增值税 hP26Bb1  
appropriation 拨款；拨用；拨付 atWB*kqI  
appropriation account 拨款帐目 6Rc%P)6  
Appropriation Bill 拨款法案 Z'|A>4\  
appropriation-in-aid system 补助拨款办法 S[L2
vM)  
approved assets 核准资产 OCYC Dn  
approved basket stock 认可一篮子证券 B)L;ja  
approved budget 核准预算 D
d$CN&Ca  
approved charitable donation 认可慈善捐款 Oky9GC.a  
approved charitable institution 认可慈善机构 j aq/]I7  
approved currency 核准货币；认可货币 ljRR{HOl  
approved estimates 核准预算 qr[+^*Ha  
approved estimates of expenditure 核准开支预算 .47tj`L  
approved overseas insurer 核准海外保险人 4Q FX  
approved overseas trust company 核准海外信托公司 .Wq"  
approved pooled investment fund 核准汇集投资基金 ~L=Idt!9  
approved provident fund scheme 认可公积金计划 :z}  
approved provision 核准拨款 M}W};~V2ng  
approved redeemable share 核准可赎回股份 VKXZA2<?'  
approved regional stock 认可地区性证券 DsH`I%w{  
approved retirement scheme 认可退休金计划 `-[+(+["  
approved subordinated loan 核准附属贷款 8GFA}_(^R  
arbitrage 套戥；套汇；套利 >m&r,
z  
arbitrageur 套戥者；套汇者 ]6 vqgu  
arbitrary amount 临时款项 1q(o3%   
arrangement 措施；安排；协定 V;SXa|,  
arrears 欠款 x8wal[6  
arrears of pay 欠付薪酬 ,1g*0W^  
arrears of revenue 逾期未收税款；逾期未收的帐项 0A>Fl*  
articles of association 组织章程；组织细则；组织章程细则
7+^4v(s  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 b1`(f"&l  
ascertainment of profit 确定利润 4<QSot  
"Asia Clear" “亚洲结算系统” lg!{?xM  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Pw_[{LL  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 O`W&`B(*k  
Asian Development Fund [ADF] 亚洲发展基金 13:0%IO  
Asian dollar bond 亚洲美元债券 1F_ 1bAh$  
Asian dollar market 亚洲美元市场 zPT!Fa`  
Asian dollar rate 亚洲美元利率 %xWscA%^u  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 mQ]wLPP{1  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 L?(% *  
asked price 沽盘；喊价；索价；卖方报价 k1   
assessable income 应评税入息 IfGQeynj  
assessable loss 应评税亏损 .+TriPL  
assessable profit 应评税利润 9QryW\6.@z  
assessable value 应评税值 'L0{Ed+9  
assessed profit 估定利润 UCP4w@C  
assessed value 经评估价值 (
" +/ :  
assessment 评税；评定；估价；评税单 C6`<SW  
assessment number 评税编号；估价编号 $k&}{c8P  
assessment of additional tax 补加税评税 l TJqWSV=f  
assessment of performance 业绩评估；实绩评价 %<Q?|}  
Assessor 评税主任 Bz#K_S  
asset price bubbles 资产价格泡沫 63?fn~0\  
asset-backed securities 具资产保证的证券 MJ:>ZRXCE  
assets accretion 资产增值 :,^pLAt  
assets and liabilities 资产与负债 2o5v{W  
assets betterment statement 资产递增表；资产改进表 uKZe"wN;  
assets lending 实物放款；有抵押贷款 #Ua+P(1q  
assets of the company passing on the death 死者去世时转移的公司资产 ,lly=OhKb  
assets pledged as security for liabilities 用作负债抵押的资产 %wp#vO-$  
assets portfolio 资产投资组合 #815h,nP+  
assets price 资产价格 @|^2 +K/  
assets quality 资产质素 \Ow-o0  
assets realization 资产变现 bUp ,vc*  
assets refinancing arrangement 资产再集资安排 ?>p<!:E!r  
assets securitization 资产证券化 2W=( {e)$  
assets situated outside Hong Kong 在香港以外地方的资产 VIxt;yE  
assets stripping 削减资产；拆卖资产 Sh_=dzM  
assets value 资产值 ?"no~(EB  
assignee 承让人 @Pc]qu  
assignment 转让；转让书；转让契 l&d 6G0  
assignment of interest 权益转让 g(0 |p6R  
assignment of letters patent and trade mark 专利证书及商标转让 $LF  
assignment of property 物业转让；物业转让书 Bjz\L0d  
assignment right 转让权 s2@}01QPo  
assignor 转让人 _~`\TS8  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 NgnHo\)  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 *L9s7RR  
associate member 附属会员 T$'GFA  
associated body corporate 相联法人团体 ?wR;"  
associated company 相联公司；联属公司 wxg`[c$:  
associated corporation 相联法团 RJ_ratKN*g  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] <(Wa8PY2(  
公认会计师公会〔英国〕 <M1XG7_I  
Association of Futures Exchange Brokers 香港期货经纪协会 g&*pk5V>  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 xwj%
X%2  
association of underwriters 承保人组织 dsP1Zq  
assumption of control 接管 !(hP{k ^g  
assurance 担保；保险；转易；转易书 cmIAWFj-)e  
assurance of interest 权益的转易 Hize m!  
at 19XX price 按一九ＸＸ年价格计算 7FVu[Qu  
at a discount 按赔价计算；按贴水价格计算；打折扣 ^#R-_I  
at a premium 按溢价计算；按升水价格计算 "b!QE2bRO  
at call 通知付款；按通知 Lj$yGdK<  
at constant market price 按固定市价计算 @awaN  
at constant price 按固定价格计算 cf|<~7  
at cost 按成本计算 'wAOY  
at current market price 按当时市价计算；按现时市价计算 =$g8"[4   
at current price 按当时价格计算；按现时价格计算 22|f!la8n  
at factor cost 按要素成本计算；按生产要素成本计算 ~7!J/LHg  
at money-of-the-day price 按付款当日价格计算 %3i/PIN  
at or better 按指定或较佳价位〔买卖指令〕 .6[xX?i^T  
at par 按面值计算；平价 g]V}azLr  
at sight 见票即付 1@Bq-2OD4  
at the close 按收市盘 j}chU'if  
at the opening 按开市盘 ^ZFbp@#U  
attestation 见证；见证条款 ~4wbIE_rN  
at-the-money option 平价期权 ;C%D+"l1g  
attorney 受权人；受托代表人 hgE!)UE  
attornment 新拥有人承认书 1WPDMLuN  
attributable profit 可归属利润 }`$:3mb&f  
attributable share value 可归属股份价值 aho;HM$hjP  
Auckland Stock Exchange 奥克兰证券交易所 C9
/?B:  
auction 拍卖 vL13~q*F  
auctioneer 拍卖商 P sD+?  
audit 审计；核数 )@3ce'  
Audit Commission 审计署 QJo)  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Xu$xO(  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 -pj&|< h+9  
audit review 帐目审查 2F3IC  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Mz<4P3"H  
audited account 审计帐目；经审计的帐目 mj<(qZh  
audited annual account 经审计的周年帐目 {W}.z  
audited balance sheet 经审计的资产负债表 %#NaM\=8v  
auditor 核数师；核数主任；审计师 sb_
>D`>  
auditor's certificate 核数师证明书；审计师证明书 +V&b<y;?>  
auditor's report 核数师报告；审计师报告 ;0}$zy1EZ  
Aussie bond 澳元债券 WZRrqrjq  
austerity budget 紧缩预算 A~-e?.  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 K$Y!d"D  
Australia All Ordinaries Index 澳洲所有普通股票指数 H!&]Di1Eh  
Australian Dollar [AUD] 澳元 TeQWrms  
Australian Options Market 澳大利亚期权市场 BpCzmU  
Australian Securities Commission 澳洲证券事务监察委员会 PDX
^MYoN  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 O!sZMGF$p  
Australian Stock Exchange 澳大利亚证券交易所 ]?^m;~MQZ  
Austrian Schilling [ATS] 奥地利先令 (]>c8;o#b  
authentication 认证；鉴证 6Pl$DSu  
authority to purchase 委托购买证；委购书 'M+iVF6  
authorization 认可；核准；授权；授权书 !1dCk/D&)8  
authorization by direction 指示授权 zb~!> QIz{  
authorization by instruction 指令授权 lMp)T**  
authorization by warrant 令状授权 -<}_K,Ky`  
authorization of unit trust 单位信托的认可 qSMSTmnQ  
authorized agent 指定代理人 El0|
.dW  
authorized capital 法定资本 Og%qv Bj 6  
authorized clerk 出市员 Y{@ez  
authorized dealer 认可交易商 &^1DNpUZ  
authorized financial institution 认可财务机构 ~LHG  
authorized fund 认可基金 Qm,|'y:Tg  
authorized fund house 获授权的基金公司；认可基金公司 Rs8`M8(4%  
authorized institution 认可机构 D(}v`q{Y  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 npz*4\4  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 aD3'gc,l  
authorized insurer 获授权保险人；获认可承保人 S8<O$^L^  
authorized investment 特准投资项目 R{@WlkG}  
authorized person 获授权人 hti)<#f  
authorized representative 获授权代表 "VkraB.i  
authorized share capital 法定股本 $t-HJ<!  
automated quotation system 自动报价系统 .BlGV2@^#  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] T\b e(@r  
自动交易系统〔香港期货交易所有限公司〕 s9qr;}U.`  
automatic adjustment mechanism 自动调整机制 j;1X-  
automatic adjustment system 自动调整系统 kwZ8q-0  
Automatic Clearing House 自动票据交换所 |>GtClL  
automatic exchange rates accumulation system 自动化汇率累集系统 3Zdkf]Gh  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 >va#PFHA  
automatic teller machine [ATM] 自动柜员机 lW?}jzuo  
autopay 自动转帐 `>'E4z]-_  
available assets 可用资产 -GCGxC2u  
available fiscal reserve 现存财政储备 >&e|ins^N  
available profit 可用利润 W:b8m Xx  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 <;+&`R  
average 平均；平均数；海损 N4}/n  
average basic salary 平均基本薪金 Z|uUE  
average consumer expenditure 平均消费开支；一般消费开支 \8=>l?P  
average cost 平均成本 !u~( \Rb;  
average cost of land production 增辟土地平均成本 Yc/rjEn7O  
average daily turnover 平均每日成交额 #G|iEC0C  
average daily wage rate 平均每日工资率 a~7`;Ar  
average expenditure pattern 平均开支模式 (5;w^E9*n;  
average growth rate 平均增长率 1Xt%O86
 
average net fixed assets 固定资产平均净值 [$]vi`c2  
average of relatives 相对价格平均数 d;9 X1`"  
average price 平均价格 QOEcp% 6I}  
average propensity to consume 平均消费倾向；一般消费倾向 xg
/3*rL  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ?W9$=  
average rate 平均率 AlIFTNg:"  
average revenue 平均收入；平均收益 ]k]P (w  
average stock 平均库存；平均存货 5sEq`P}5  
average yearly rent 平均年租 %gJf&A  
avoidance of double taxation 避免双重课税 zm9>"(H  
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 #<S+E7uTs  
TV#pUQ3K  
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