一些有用的会计术语(也不知道发的地方对不对)A

A: \a5U8shc  
A share Ａ股；甲类股份 g-Mj.owu=  
abatement of tax 减税；减扣免税额 Qiua  
ABN AMRO Bank N.V. 荷兰银行 V@B__`y7  
above-the-line expenditure 线上项目支出；经常预算支出 -|J"s$yO4  
above-the-line receipt 线上项目收入；经常预算收入 HKU~UTRnZ  
ABSA Asia Limited 南非联合亚洲有限公司 nim*/LC[:  
absolute change 绝对数值变更 G<At_YS  
absolute expenditure 实际开支 0C =3dnp6  
absolute guideline figure 绝对准则数字 v/Py"hQ  
absolute interest 绝对权益 1{r3#MVL  
absolute order of discharge 绝对破产解除令 4E;VM{  
absolute profit margin 绝对利润幅度 I!^;8Pg  
absolute value 实值；绝对值 !9u|fnC9  
absolutely vested interest 绝对既得权益 J4QXz[dG  
absorbed cost 已吸收成本；已分摊成本 931bA&SL=/  
absorption 吸收；分摊；合并 aH 4c02s$  
absorption rate 吸收率；摊配率；分摊率 E[2m&3&  
ACB Finance Limited 亚洲商业财务有限公司 N^#ZJoR  
acceptable form of reciprocity 合理的互惠条件 M}`B{]lLz  
acceptable rate 适当利率；适当汇率 98j>1"8  
acceptance agreement 承兑协议 ~T ]m>A!
 
acceptance for honour 参加承兑 88VZR&v   
acceptor 承兑人；接受人；受票人 $}<PL}+  
acceptor for honour 参加承兑人 E.r>7`E  
accident insurance 意外保险 j.C`U(n}`  
Accident Insurance Association of Hong Kong 香港意外保险公会 :9O#ObFR  
accident insurance scheme 意外保险计划 )jU)_To  
accident year basis 意外年度基准 k&&2Tq
  
accommodation 通融；贷款 `s"'r !  
accommodation bill 通融票据；空头票据 _
4rFEYz$d  
accommodation party 汇票代发人 '[U8}z3  
account balance 帐户余额；帐户结余 {\
S+#W\  
account book 帐簿 m`v2: S}  
account collected in advance 预收款项 #Vl 0.l3  
account current book 往来帐簿 *}
]Nf  
account of after-acquired property 事后取得的财产报告 kjW+QT?T&  
account of defaulter 拖欠帐目 ZO!
I.  
account payable 应付帐款 Qt iDTr  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 <A
[E:*`*  
account receivable 应收帐款 ~"!]
3C,L  
account receivable report 应收帐款报表 AuUde$l_  
account statement 结单；帐单；会计财务报表 Y,GU%[+  
account title 帐户名称；会计科目 _p#CwExuy  
accountant's report 会计师报告 CKtB-a  
Accountant's Report Rules 会计师报告规则 &+a9+y  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,oN8HpGs  
Accounting Arrangements 《会计安排》 k'gh  
accounting basis 会计基础 m`IC6
*  
accounting by Official Receiver 破产管理署署长呈交的帐目 U1@IX4^2`  
Accounting Circular 《会计通告》 ,R'@%,/  
accounting class 会计类别 IC#>X5  
accounting date 记帐日期；会计结算日期 IM:=@a{  
accounting for money 款项核算 |M>eEE*F<  
Accounting Officer 会计主任 6BY-^"W5`  
accounting period 会计报告期；会计期 \,7f6:  
accounting policy 会计政策；会计方针  :l~ I  
accounting practice 会计惯例 <:(6EKJAq}  
accounting principle 会计准则 dA-2%uJ  
accounting record 会计记录 nIAx2dh?  
accounting report 会计报告 8yRJD[/S  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @|Fg,N<Y]  
Accounting Society of China 中国会计学会 )!Jc3%(B  
accounting statement 会计报表 3,>0a  
accounting system 会计制度；会计系统 pwO>h>ik  
accounting transaction 会计事项；帐务交易 CEXyrs<  
accounting treatment 会计处理 :@kGAI  
accounting year 会计年度 {_b%/eR1  
accretion 增值；添加 mYxuA0/k  
accrual 应计项目；应累算数目 il}%7b-  
accrual basis 应计制；权责发生制 <DMl<KZ  
accrual basis accounting 应计制会计；权责发生制会计 vh"R'o  
accrue 应累算；应计 *Nw&_<\9Q  
accrued benefit 应累算利益 /+8JCp   
accrued charges 应计费用 uG?_< mun  
accrued cumulative preference share dividend 应累算的累积优先股股息 $u7;TW6QD  
accrued expenses 应累算费用 wihH?~]  
accrued interest payable 应付利息；应计未付利息 .9,zL=)Ba  
accrued interest receivable 应收利息；应计未收利息 6$fHtJD:  
accrued right 累算权益 m*ISa(#(,  
accruing profit 应累算的利润 ]P#XVDn+;  
accumulated fiscal reserve 累积财政储备 H70LhN  
accumulated profit 累积利润；滚存溢利 8j Mk)-  
accumulated reserve 累积储备 H]Cy=Zi"  
accumulation of surplus income 累积收益盈余 P6E3-?4j  
acquired assets 既得资产 bIG
HGd  
acquisition 收购；购置；取得 4Yxo~ m(  
acquisition cost 购置成本 ML:Q5 ^`  
acquisition expenses 购置费用 ^=C{.{n  
acquisition of 100% interest 收购全部股权 ?bPRxR  
acquisition of control 取得控制权 "XB[|#&  
acquisition of fixed assets 购置固定资产 0rh]]kj  
acquisition of shell “买壳” |w_7_J2
 
acquisition price 收购价 WEFlV4/  
act of God 天灾 0="%Y^N  
acting partner 执事合伙人 &?VQ,+[<
 
active market 买卖活跃的市场；交投畅旺的市场；旺市 tDSJpW'd  
active partner 积极参与的合伙人 (]b!{kS  
active trading 交投活跃 =fu :@+  
actual circulation 实际流通 w<zIAQN  
actual cost 实际成本 Ks=>K(V6  
actual expenditure 实际开支；实际支出 g
$( V^  
actual income 实际入息；实际收入；实际收益 qi;f^9M%  
actual market 现货市场
OH;b"]  
actual price 现货价；实际价格 D0gZC  
actual profit 实际利润 ~}F{vm  
actual quotation 实盘；实际价位；实际报价 =Qh\D  
actual year basis 按实际年度计算 NXwz$}}Pp  
actuals 实货 W4hbK9y  
actuarial investigation 精算调查 zfI>qJ+Nqt  
actuarial principle 精算原则 N U|d  
actuarial report 精算师报告 , 3,gG"  
Actuarial Society of Hong Kong 香港精算学会 .^N/peUq  
actuarial valuation 精算师估值 @[5xq  
actuary 精算师 J%x
6  
ad referendum agreement 暂定协议；有待覆核的协定 b}0,\B%  
ad valorem duty 从价税；按值征税 OTMJ6)n7  
ad valorem duty system 从价税制 _8"O$w  
ad valorem fee 从价费 $P>`m$(8  
ad valorem tariff 从价关税 ${+ @gJ+S  
additional allowance 额外免税额 cU0s p  
additional amount for unexpired risk 未过期风险的额外款额 9[1`jtm  
additional assessable profit 补加应评税利润 3mYiQ2  
additional assessment 补加评税 5V5%/FUm  
additional commitment 额外承担 *&?c(JU;<  
additional commitment vote 额外承担拨款 $tz;<M7B  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8d?g]DEN)6  
additional dependent parent allowance 供养父母额外免税额 N5*u]j  
additional provision 额外拨款 ! vP[;6  
additional stamp duty 附加印花税 z;A>9vQ_J  
additional tax 补加税罚款；补加税款 Qtbbb3m;  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Ku\Y'ub  
adjudged bankrupt 被裁定破产 0A,]$Fzt  
adjudicated bankrupt 裁定破产人 F)s{PCl  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 w3=%*<  
adjudication of bankruptcy 裁定破产；宣告破产 AtF3%Zv2  
adjudication of insolvency 裁定无力偿还债务 pGf@z:^{*-  
adjusted actual 经调整的实数；调整后的实数 Gm9hYhC8  
adjusted current assets 经调整的流动资产；调整后的流动资产 ?[)}l9  
adjusted figure 经调整的数字；调整后的数额 ]UH`Pdlt  
adjusted liabilities 经调整的负债；调整后的负债 Si_%Rr&jW  
adjusted loss 经调整的亏损；调整后的亏损 ]u4Hk?j~<  
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 <Q?a=4  
adjusted profit 经调整的利润；调整后的利润 |1ST=O7.LH  
adjusted surplus 经调整的盈余额；调整后的盈余额 +)j
1
.X  
adjusted value 经调整的价值；调整后的价值 h$.:Uj8/  
adjustment 调整；修订；理算〔保险〕 9lGOWRxR)  
adjustment centre 调剂中心 jM$`(Y  
adjustment lag 调整过程的时间差距；调整时差 tID%}Zv  
adjustment mechanism 调整机制 &}?$i7x5  
adjustment of loss 亏损调整 ;5tazBy&:C  
adjustment process 调整过程；调整程序
zo[[>MA  
adjustment range 调整幅度 ~mO62(8m  
administered exchange rate 受管制汇率 ep=qf/vd<  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ~=KJzOS,S  
administration expenses 行政费用 0pJ ":Q/2)  
administration fee 手续费；行政费 ZTU&,1Y;  
administration in bankruptcy 破产管理 n>A98NQ  
administration order 遗产管理令 2Fz|fW_  
administrator 管理人；遗产管理人 VxY+h`4#  
administrator of the estate 遗产管理人 (y?ITz9  
admission of debt 债项承认书 =QK$0r]c'k  
admission of proof 接纳债权证明 wMdal:n^  
advance 放贷款项；垫付款项；预支款项；预付款项 -i4&v7"  
advance account 暂支帐目；预付款帐户 =egW  
advance compensation 预付补偿金 I!>\#K  
advance from shareholder 股东垫款 {X[ HCfJd  
advance pending reimbursement 预支以待日后付还 Ux#x#N  
advanced economy 先进经济体系 *P 3V  
advancement 预付；预付财产 `ORECg)  
advances warrant 垫款令 e"'#\tSG  
advancing 贷出 zG
c: @z  
adverse balance 逆差 ++aL4:  
adverse exchange 逆汇 w.lAQ5)I%\  
advertisement addressed to shareholders 在报章刊登的致股东通告 WdZ:K,  
advice for collection 托收通知书 4<cz--g  
advice of drawing 提款通知书；汇票通知书 0H0-U'l  
advice of payment 付款通知 ?W0)nQU  
Advisory Committee [Securities and Futures Commission] qwK2WE%T  
谘询委员会〔证券及期货事务监察委员会〕 +J{0 E  
Advisory Committee on Diversification 经济多元化谘询委员会 u{FDdR9<  
affidavit 誓章；遗产申报誓章 ' j6gG  
affidavit of no receipt 述明无收款的誓章 ZxlAk+<]  
affiliate 联号；联营公司；附属公司 ?UK|>9y}Z  
affiliated company 附属公司；联号；联营公司 z81esXl  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
?[&
2o|  
affordability 负担能力 V\})3i8  
African Development Bank [AfDB] 非洲开发银行 B%KG3]  
after-acquired property 事后取得的财产 6m VuyI  
after-hours dealing 市后交易 xGU(n_Y  
after-tax profit 税后盈利；税后利润；税后溢利 RGn!{=  
agency agreement 代理协议 =56T{N  
agency expenses 代理机构的开支 A<6%r7&B'  
agency fee 代理费 f>s?4  
Agency Law 《代理法》 R-Z~V  
agent 代理人；承销人 ,^gyH \  
agent of company 公司代理人 Wm H~m k"  
agent's fee 代理人费；经纪费 4;HJ;0-ps  
aggregate 总计；总数；总体数字 Qfky_5R\  
aggregate amount 总款额；总额 Ja SI^go  
aggregate assets and liabilities 总体资产与负债 *]h`KxuO  
aggregate at constant price 按固定价格计算的总体数字 8/t$d#xHI  
aggregate demand 总需求 ,=aJVb=C  
aggregate gross position 总持仓量 gtYAHi  
aggregate limit 总限额 557(EM  
aggregate of salaries tax 合计薪俸税 R/^u/~<  
aggregate performance 总体表现；总体业绩 -QyhwG=  
aggregate supply 总体供应 4O:W#bx  
aggregate surplus 总盈余 (;%|-{7e-  
aggregate total 整体总额 11|Rdd+}  
aggregate value 总值；合计价值 Ne$"g[uFU  
aggregated basis 合计基准 bWZbG{Y.  
aggregated net chargeable income 合计应课税入息实额 e(NLX`  
aggregation 合并计算；合计；总和 @:tj<\G]  
aggregation of incomes of husband and wife 夫妇入息合并计算 '|7Woxl9  
aggregation of property 财产的总和 d*oUf
iW  
agio 差价；贴水 k<RZKwQc  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ,*]d~Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment cpt<WK}  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Z_gC&7+  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ^1Xt]T`e  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Qu<Bu)`  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment *cTO7$\[  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 2Bk$
lx7  
agreement for a settlement 授产协议 dq IlD!  
agreement for assignment 转让协议 @\w,otT  
agreement for sale 售卖协议；买卖协议 #{9G sD  
agreement for sale and purchase 买卖协议 AF43$6KZP$  
agreement for the payment of interest 支付利息协议 DMF -Y-h  
agreement for the repayment of money 还款协议 `VQb-V  
agreement of reinsurance 再保险协议 KOg?FmD  
Agricultural Bank of China 中国农业银行 XhdSFxW}  
air passenger departure tax 飞机乘客离境税 [ BT)l]  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 mp~
{W  
airport tax 机场税 0t#g}  
alcohol duty 酒精税 "4H8A=  
alienation 让与；让渡；转让 j#0j)k2Q  
alimony 生活费；赡养费 &x-TW,#Ks  
All Ordinaries Index [AOI] 所有普通股指数 tn|,O.t  
all risks 全险；综合险 1Uf*^WW4  
All Sales Record for Stock Market 《股票市场成交报告》 M[~{Vd  
Allied Capital Resources Limited 新联财务有限公司 !3oK
mL5  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 l{ex?  
allocation letter 拨款信件 XT,#g-oi  
allocation of fund 分配款项；预留款项 nK3k]gLc{  
allocation of profit 利润分配；溢利分配 ==/n(LBD  
allocation warrant 拨款令 44\>gI<  
allotment 分配；配股 6|J'>)  
allotment notice 股份配售通知；配股通知 a;$P:C{gj?  
allotment of shares 股份分配 &V7>1kD3  
allowable 可获宽免；免税的 *QM~O'WhD  
allowable business loss 可扣除的营业亏损 69kJC/1+l  
allowable expenses 可扣税的支出 w:o-klKXY  
allowance 免税额；津贴；备抵；准备金 /w]&t\]*  
allowance for debts 债项的免税额 k:A|'NK~  
allowance for depreciation by wear and tear 耗损折旧免税额 "0jJh^vk  
allowance for funeral expenses 殡殓费的免税额 kW6%32  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +*&cz  
allowance for repairs and outgoings 修葺及支出方面的免税额 E)ugLluL  
allowance to debtor 给债务人的津贴 ]WJfgN4  
alteration of capital 资本更改 IfDx@?OB  
alternate trustee 候补受托人 4c~>ci,N?(  
amalgamation 合并 7:h!Wj-a]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 J N
C  
ambit of charges 征税范围；收费范围 '?o9VrO  
amended valuation 经修订的估值 iy\KzoB  
American Commodities Exchange 美国商品交易所 17hT
r  
American Express Bank Limited 美国运通银行 d~ng6pA  
American Stock Exchange 美国证券交易所 nY `2uN~9  
amortization 摊销 #>@z 2K7  
amount due from banks 存放银行同业的款项 5;)*T6Y  
amount due from banks abroad 存放海外银行同业的款项 %'L;FPxB  
amount due from holding companies 控股公司欠款 AF4?IH  
amount due from local banks 存放本港银行同业的款项 A1cb"N^  
amount due to banks 银行同业的存款 tPHS98
y  
amount due to banks abroad 海外银行同业的存款 1'6cGpZY  
amount due to holding companies 控股公司存款 +c206.  
amount due to local banks 本港银行同业的存款 6S?x D5(  
amount due to outport banks 外埠银行同业的存款 OySy6IN]q  
amount for note issue 发行纸币的款额 Nq8@Nyp  
amount of bond 担保契据的款额 >s*DrfX6  
amount of consideration 代价款额 < /p8r  
amount of contribution 供款数额 Mo|wME#M  
amount of indebtedness 负债款额 v4*rPGv  
amount of principal of the loan 贷款本金额 W(
*V2<$o  
amount of rates chargeable 应征差饷数额 Em13dem  
amount of share capital 股本额 N~=A  
amount of sums assured 承保款额 [A~G-  
amount of variation 变动幅度 IGj`_a  
amount of vote 拨款数额 U[_8WJ7+  
amount payable 应付款额 (UEXxUdQ_Q  
amount receivable 应收款额 ]!YtH]
}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,<ya@Fi{  
analysis 分析 h. hjz?  
ancillary risk 附属风险 H D/5!d  
annual account 周年帐目；周年帐目报表；年度决算；年结 FQeYx-7  
annual accounting date 年结日期 XOb}<y)r~  
annual allowance 每年免税额；年积金；年度津贴；年津 ^9"KTZc-*  
annual balance 年度余额 E\)eu1Hw4B  
annual disposable income 每年可动用收入 Mxz,wfaH>  
annual estimates 周年预算 Lx|',6S  
annual fee 年费 Kf7WcJ4b  
annual general meeting 周年大会 =N.!k Vkl  
annual growth rate 年增率；每年增长率 ^!:"Q3  
annual long-term supplement 长期个案每年补助金 FT\?:wpKa  
annual pensionable emolument 可供计算退休金的年薪 h:qHR] 8dZ  
annual report 年报 Edt}",s7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ruh)^g  
annual return 周年报表；周年申报表；每年报税表格 P-z`c\Rt  
Annual Return Rules 《周年报表规则》 !FG%2L4?,5  
annual review of consumer prices 每年消费物价回顾 ]j.k?P$U}  
annual roll-forward basis 逐年延展方式 K <`>O, F  
annual salary 年薪 A{,n;;  
annual statement 年度报表；年度决算表 Lue|Plm[y  
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 rjojG59U>  
annuitant 年金受益人 'u[%}S38  
annuity 年金  ;\b@)E}  
annuity contract 年金合约 (fk5'  
annuity on human life 人寿年金 "-i#BjZl/  
antecedent debt 先前的债项 yFIIX=NC  
ante-dated cheque 倒填日期支票 5vZ#b\;#V  
anticipated expenditure 预期开支 EO"C8z'al  
anticipated net profit 预期纯利 p6 xPheD  
anticipated revenue 预期收入 ?F$6;N6x  
anti-inflation measure 反通货膨胀措施 BD;H   
anti-inflationary stance 反通货膨胀立场 zQuM !.  
apparent deficit 表面赤字 2:v<qX  
apparent financial solvency 表面偿债能力 4L:>4X[T  
apparent partner 表面合伙人 z%"Ai)W/{  
application for personal assessment 个人入息课税申请书 \SYvD y]  
application of fund 资金应用 LPE)  
application to release as liquidator and to destruct the books of accounts and documents P2k7M(I_&  
申请免除清盘人职务及毁灭帐簿与文件 oh}^?p  
appointed actuary 委任精算师 -@bp4Z=  
appointed auditor 委任核数师；委任审计师 a5wDm  
appointed trustee 委任的受托人 M'jXve(=yF  
appointer 委任人 Dm{Ok#@r2  
apportioned pro rata 按比例分摊 T |"`
8mG  
apportionment 分配；分摊 r?p{LF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9Vh
_[^bR  
apportionment formula 分摊方程式 .)PqN s:  
apportionment of estate duty 遗产税的分摊 CvTwBJy1  
appraisal 估价；评估 e6P[c=m #  
appreciable growth 可观增长 Rl@$xP  
appreciable impact 显着影响 -zC]^Ho@  
appreciable increase 可观增长 +l\<?  
appreciation 增值；升值 T1~)^qQ  
appreciation against other currencies 相对其他货币升值 eK_*q-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;) pl{_  
appreciation tax 增值税 !EFBI+?&  
appropriation 拨款；拨用；拨付 y lL8+7W
 
appropriation account 拨款帐目 |>utWT]S  
Appropriation Bill 拨款法案 \|+/0USn  
appropriation-in-aid system 补助拨款办法 W);W.:F  
approved assets 核准资产 xh'^c^1  
approved basket stock 认可一篮子证券 #( uj$[o  
approved budget 核准预算 <'*4j\*  
approved charitable donation 认可慈善捐款 G(OFr2M  
approved charitable institution 认可慈善机构 z\Ui8jo:;  
approved currency 核准货币；认可货币 Ml`vx  
approved estimates 核准预算 %8D?$v"#Z  
approved estimates of expenditure 核准开支预算 1X@b?6  
approved overseas insurer 核准海外保险人 sc 
xLB;  
approved overseas trust company 核准海外信托公司 ?y_awoBd1  
approved pooled investment fund 核准汇集投资基金 6"%qv`.Fp  
approved provident fund scheme 认可公积金计划 w~-X>~
}  
approved provision 核准拨款 B7 c[4  
approved redeemable share 核准可赎回股份 .Ty,_3+{#p  
approved regional stock 认可地区性证券 Vipp /WV  
approved retirement scheme 认可退休金计划 ,ep9V,+|  
approved subordinated loan 核准附属贷款 ;X7i/DQ  
arbitrage 套戥；套汇；套利 j.& ;c'V$.  
arbitrageur 套戥者；套汇者 >h7$v~nra  
arbitrary amount 临时款项 T&/_e 
 
arrangement 措施；安排；协定 VK4/82@5  
arrears 欠款 B)a@fmp"a  
arrears of pay 欠付薪酬 NV~vuC  
arrears of revenue 逾期未收税款；逾期未收的帐项 Zz")`hUG  
articles of association 组织章程；组织细则；组织章程细则 tp+=0k2i  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <IH*\q:7  
ascertainment of profit 确定利润 22vq=RO7Z  
"Asia Clear" “亚洲结算系统” a|.20w5  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 [$:@X V(  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 qy9i9$8  
Asian Development Fund [ADF] 亚洲发展基金 x7gjG"V  
Asian dollar bond 亚洲美元债券 8r^j P.V  
Asian dollar market 亚洲美元市场 >;}]pI0T  
Asian dollar rate 亚洲美元利率 3{q[q#"  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 `oPLl0  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 _#(s2.h~J  
asked price 沽盘；喊价；索价；卖方报价 jJ-d/"(  
assessable income 应评税入息 V0T<eH<  
assessable loss 应评税亏损 oT!/J  
assessable profit 应评税利润 g-eq&#  
assessable value 应评税值 MA"#rOcP  
assessed profit 估定利润 eaxfn]gV  
assessed value 经评估价值 "uS7PplyO  
assessment 评税；评定；估价；评税单 EqQ3=XMUL@  
assessment number 评税编号；估价编号 3.~h6r5-  
assessment of additional tax 补加税评税 "cQvd(kug  
assessment of performance 业绩评估；实绩评价 v,*Q]r0m  
Assessor 评税主任 D+hB[*7Fs  
asset price bubbles 资产价格泡沫 19w_tSg  
asset-backed securities 具资产保证的证券 c.-cpFk^L&  
assets accretion 资产增值 .t:DvB  
assets and liabilities 资产与负债 bN!u}DnN  
assets betterment statement 资产递增表；资产改进表 p_gA/. v=  
assets lending 实物放款；有抵押贷款 PS/W h  
assets of the company passing on the death 死者去世时转移的公司资产 -;<>tq
'3`  
assets pledged as security for liabilities 用作负债抵押的资产 i\vpGlx  
assets portfolio 资产投资组合 Z?C4a}  
assets price 资产价格 DA=qeVBg  
assets quality 资产质素 &58 {  
assets realization 资产变现 V0S6M^\DK  
assets refinancing arrangement 资产再集资安排 ~}9Bn)@  
assets securitization 资产证券化 gE1|lY$NL  
assets situated outside Hong Kong 在香港以外地方的资产 e SK((T  
assets stripping 削减资产；拆卖资产 "Whwc   
assets value 资产值 ~R$[n.Vpk  
assignee 承让人 XK3!V|y`  
assignment 转让；转让书；转让契
bZK+9
IR  
assignment of interest 权益转让 YPG,9iZ&f  
assignment of letters patent and trade mark 专利证书及商标转让 +/(|?7i@  
assignment of property 物业转让；物业转让书 A$N+9n\  
assignment right 转让权 OMi02tSm  
assignor 转让人 S_j1=6#^  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 C|9[Al  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 j7,13,t1-  
associate member 附属会员
'#KA+?@  
associated body corporate 相联法人团体 7\f{'KL  
associated company 相联公司；联属公司 gINwvzW{  
associated corporation 相联法团 "B~WcC  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] _Ws#UL+Nq  
公认会计师公会〔英国〕 xg{VP7  
Association of Futures Exchange Brokers 香港期货经纪协会 f~U#z7  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 G~`'E&/  
association of underwriters 承保人组织 U-1VnX9m  
assumption of control 接管 %kJh6J  
assurance 担保；保险；转易；转易书 nZ541o@t9  
assurance of interest 权益的转易 xl|ghjn  
at 19XX price 按一九ＸＸ年价格计算 $\0TD7p  
at a discount 按赔价计算；按贴水价格计算；打折扣 OCwW@OC +  
at a premium 按溢价计算；按升水价格计算 qT"drgpi3  
at call 通知付款；按通知 R/Tj^lM  
at constant market price 按固定市价计算 cB_pyX9Z  
at constant price 按固定价格计算 r)c+".0d^  
at cost 按成本计算 G I&qwA  
at current market price 按当时市价计算；按现时市价计算 An/>05|  
at current price 按当时价格计算；按现时价格计算 9}.,2JE  
at factor cost 按要素成本计算；按生产要素成本计算 j6RJC  
at money-of-the-day price 按付款当日价格计算 Lblet  
at or better 按指定或较佳价位〔买卖指令〕 J-b~4  
at par 按面值计算；平价 %l%=Dkss  
at sight 见票即付 6W]OpM  
at the close 按收市盘 QN3qF|))  
at the opening 按开市盘 \)p4okpR  
attestation 见证；见证条款 ^4R
O  
at-the-money option 平价期权 ~d&'Lp[3  
attorney 受权人；受托代表人 u"*J[M~  
attornment 新拥有人承认书 ^M[#^wv,  
attributable profit 可归属利润 =A$Lgk>|  
attributable share value 可归属股份价值 GA(OK-WUd  
Auckland Stock Exchange 奥克兰证券交易所 4P`PmQ=GQh  
auction 拍卖 8I<_w4fC  
auctioneer 拍卖商 >).@Nb;e  
audit 审计；核数 $^] 9  
Audit Commission 审计署 VtD@&N  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] D7EXqo  
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〕 ~Ry $>n*/  
audit review 帐目审查 o*?[_{xW  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 V[4(~,9  
audited account 审计帐目；经审计的帐目 KSF5)CZ5  
audited annual account 经审计的周年帐目 G% o7BX  
audited balance sheet 经审计的资产负债表 H]Y#pLu|  
auditor 核数师；核数主任；审计师 i<'
{Y  
auditor's certificate 核数师证明书；审计师证明书 ~K4k'   
auditor's report 核数师报告；审计师报告 $,}Qf0(S  
Aussie bond 澳元债券 mgk64}K[n  
austerity budget 紧缩预算 +[>yO _}  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 jG =(w4+  
Australia All Ordinaries Index 澳洲所有普通股票指数 A J<iM)l|
 
Australian Dollar [AUD] 澳元 X77A; US  
Australian Options Market 澳大利亚期权市场 jM6uT'Io  
Australian Securities Commission 澳洲证券事务监察委员会 bta0?O #  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 UENYJ*tnP  
Australian Stock Exchange 澳大利亚证券交易所 jQY>9+t  
Austrian Schilling [ATS] 奥地利先令 -[G/2F'  
authentication 认证；鉴证 <ur KIu  
authority to purchase 委托购买证；委购书 T_3V/)%@  
authorization 认可；核准；授权；授权书 }P05eI  
authorization by direction 指示授权 Fsnw3/Nr  
authorization by instruction 指令授权 3s3a>  
authorization by warrant 令状授权 58M'r{8_  
authorization of unit trust 单位信托的认可 I[tAT
[ <  
authorized agent 指定代理人 qPp1:a"   
authorized capital 法定资本 ,G916J*XA  
authorized clerk 出市员 jK& Nkp  
authorized dealer 认可交易商 iSnIBs9\  
authorized financial institution 认可财务机构 Kh>?!`lL  
authorized fund 认可基金 0*37D5jH  
authorized fund house 获授权的基金公司；认可基金公司 3FGbQ_  
authorized institution 认可机构 &gY;`*<  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 THrc H  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 (k7;  
authorized insurer 获授权保险人；获认可承保人 EG'7}W  
authorized investment 特准投资项目 i)A`Vpn  
authorized person 获授权人 _Cu[s?,kS  
authorized representative 获授权代表 OI)&vQ5k  
authorized share capital 法定股本 Q3 K
;kS  
automated quotation system 自动报价系统 0SAG6k~x  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] z44  
自动交易系统〔香港期货交易所有限公司〕 oA(. vr  
automatic adjustment mechanism 自动调整机制 Se!gs>  
automatic adjustment system 自动调整系统 % <8K^|w  
Automatic Clearing House 自动票据交换所 ^hQ:A4@q  
automatic exchange rates accumulation system 自动化汇率累集系统 s4\SX,  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 X7'h@>R  
automatic teller machine [ATM] 自动柜员机 qkIA,Kgy  
autopay 自动转帐 #R~">g:w  
available assets 可用资产 g @c=Bt$  
available fiscal reserve 现存财政储备 &.|;yt%v  
available profit 可用利润 HV]~=Bw2I  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 + TPbIRA  
average 平均；平均数；海损 >WGX|"!"  
average basic salary 平均基本薪金 m]+X}|  
average consumer expenditure 平均消费开支；一般消费开支 9'L1KQ  
average cost 平均成本 ^N*pIVLC  
average cost of land production 增辟土地平均成本 |HKHN?)  
average daily turnover 平均每日成交额 8cYuzt]..  
average daily wage rate 平均每日工资率 @c.11nfn`  
average expenditure pattern 平均开支模式 $bF`PGR_  
average growth rate 平均增长率 YHwVj?6W  
average net fixed assets 固定资产平均净值 BDv|~NHs  
average of relatives 相对价格平均数 eZa3K3^  
average price 平均价格 &4ug

3  
average propensity to consume 平均消费倾向；一般消费倾向 !?tu! M<1?  
average propensity to save 平均储蓄倾向；一般储蓄倾向 $i1>?pb3
 
average rate 平均率 Hl4vLx@  
average revenue 平均收入；平均收益 &F@tmM~  
average stock 平均库存；平均存货 '=@-aVp  
average yearly rent 平均年租 _*OaiEL+:  
avoidance of double taxation 避免双重课税 *@b~f&Lx6  
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 zD#+[XI]K  
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