一些有用的会计术语(也不知道发的地方对不对)A

A: kf~ D m}bV  
A share Ａ股；甲类股份 c*9RzD#Zj  
abatement of tax 减税；减扣免税额 Pj8s;#~u  
ABN AMRO Bank N.V. 荷兰银行 uK="#1z cC  
above-the-line expenditure 线上项目支出；经常预算支出 BPIp3i  
above-the-line receipt 线上项目收入；经常预算收入 mH}/QfUlq  
ABSA Asia Limited 南非联合亚洲有限公司 j^"Z^TEBT  
absolute change 绝对数值变更 r,A750P^  
absolute expenditure 实际开支 b-@6w(j  
absolute guideline figure 绝对准则数字 `)*
  
absolute interest 绝对权益 x4pl#~Su  
absolute order of discharge 绝对破产解除令 LwZBM
#_g  
absolute profit margin 绝对利润幅度 wt? 8-_  
absolute value 实值；绝对值 gk"S`1>  
absolutely vested interest 绝对既得权益 kZBIX
W,G  
absorbed cost 已吸收成本；已分摊成本 =oV8!d%]  
absorption 吸收；分摊；合并 iL)q':xz  
absorption rate 吸收率；摊配率；分摊率 z0t6}E<VIR  
ACB Finance Limited 亚洲商业财务有限公司 nG1mx/w  
acceptable form of reciprocity 合理的互惠条件 UsNr$MO {  
acceptable rate 适当利率；适当汇率 d>M&jSCL  
acceptance agreement 承兑协议 ;m,lS_[c  
acceptance for honour 参加承兑 MP-A^QT  
acceptor 承兑人；接受人；受票人 Yi1_oe  
acceptor for honour 参加承兑人 @AvXBMq|  
accident insurance 意外保险 xYtY}?!"  
Accident Insurance Association of Hong Kong 香港意外保险公会 t IdH?x  
accident insurance scheme 意外保险计划 0e^j:~*  
accident year basis 意外年度基准 x;# OM  
accommodation 通融；贷款 3o%JJIn&  
accommodation bill 通融票据；空头票据 3x#=@i  
accommodation party 汇票代发人 
VTa?y  
account balance 帐户余额；帐户结余 qN1(mxa.?  
account book 帐簿 ZsirX~W<  
account collected in advance 预收款项 WOZf4X`[  
account current book 往来帐簿 cYFR.~p  
account of after-acquired property 事后取得的财产报告 KwlN  
account of defaulter 拖欠帐目 ]0GOSh  
account payable 应付帐款 aEW Z*y  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 U\&kT/6vh  
account receivable 应收帐款 '""qMRCm  
account receivable report 应收帐款报表 .taJCE  
account statement 结单；帐单；会计财务报表 #r `hK)  
account title 帐户名称；会计科目 5H1SC8+B,  
accountant's report 会计师报告 IpXg2QbN  
Accountant's Report Rules 会计师报告规则 $h0]  
accounting and auditing procedure 会计与审计程序；会计与核数程序 OY*BVJ^  
Accounting Arrangements 《会计安排》  L,!Z  
accounting basis 会计基础 a\$PqOB!  
accounting by Official Receiver 破产管理署署长呈交的帐目 +[V[{n  
Accounting Circular 《会计通告》 iNZ'qMH22  
accounting class 会计类别 @tdX=\[~  
accounting date 记帐日期；会计结算日期 g^26Gb.  
accounting for money 款项核算 ?D/r1%Z  
Accounting Officer 会计主任 iOm~
 
accounting period 会计报告期；会计期 .7ESPr  
accounting policy 会计政策；会计方针 2-ev7:  
accounting practice 会计惯例 mHE4Es0  
accounting principle 会计准则 Z~F% K~(  
accounting record 会计记录 T {a%:=`  
accounting report 会计报告 5YUn{qtD  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 #IDDKUE  
Accounting Society of China 中国会计学会 .^N+'
g  
accounting statement 会计报表 Jvw~b\  
accounting system 会计制度；会计系统 %L+/GtxK  
accounting transaction 会计事项；帐务交易 S3PW[R@=  
accounting treatment 会计处理 F=kD/GCB  
accounting year 会计年度 v)N8vFdd  
accretion 增值；添加 S])YU?e  
accrual 应计项目；应累算数目 .J#xlOa-  
accrual basis 应计制；权责发生制 |j&u2DM~#m  
accrual basis accounting 应计制会计；权责发生制会计 +j_Vs+0  
accrue 应累算；应计 A0#
K@  
accrued benefit 应累算利益 Zk$AAjC&  
accrued charges 应计费用 -iGt]mbJkP  
accrued cumulative preference share dividend 应累算的累积优先股股息 M6vW}APH[n  
accrued expenses 应累算费用 j)Zi4<./  
accrued interest payable 应付利息；应计未付利息 i >Hh_q;'  
accrued interest receivable 应收利息；应计未收利息 O?p.kf{b  
accrued right 累算权益 Mc oHV]x  
accruing profit 应累算的利润 p+
@Wh3  
accumulated fiscal reserve 累积财政储备 )p4o4aM  
accumulated profit 累积利润；滚存溢利 N6=cqUM wt  
accumulated reserve 累积储备 x-:vpv%6y  
accumulation of surplus income 累积收益盈余 Mii-Q`.:  
acquired assets 既得资产
S,fMGKcq  
acquisition 收购；购置；取得 g2^7PtJg  
acquisition cost 购置成本 8N4W}YBs  
acquisition expenses 购置费用 1*S It5?4  
acquisition of 100% interest 收购全部股权 qEX2K^y'4"  
acquisition of control 取得控制权 aDb@u3X@  
acquisition of fixed assets 购置固定资产 PvBx<i}A  
acquisition of shell “买壳” H[@uE*W  
acquisition price 收购价 m~1{~'  
act of God 天灾 bITOA  
acting partner 执事合伙人 I.r&;  
active market 买卖活跃的市场；交投畅旺的市场；旺市 QG?7L_I  
active partner 积极参与的合伙人 q@F"fjWBr  
active trading 交投活跃 5#g<L ~  
actual circulation 实际流通 \NhCu$'  
actual cost 实际成本 /|t vGC.#  
actual expenditure 实际开支；实际支出 Y'i0=w6G  
actual income 实际入息；实际收入；实际收益 ~"\sL;B  
actual market 现货市场 0aQtJ0e16  
actual price 现货价；实际价格 4A^hP![c#]  
actual profit 实际利润 sSd  
actual quotation 实盘；实际价位；实际报价 @g9j+DcU  
actual year basis 按实际年度计算 X
_C9Z  
actuals 实货 `~UCWK  
actuarial investigation 精算调查 g-E!*K  
actuarial principle 精算原则 }oYR.UH  
actuarial report 精算师报告 N[^%|  
Actuarial Society of Hong Kong 香港精算学会 9Re605xQ6  
actuarial valuation 精算师估值 d8<Lk9H9R  
actuary 精算师 bv;&oc:r  
ad referendum agreement 暂定协议；有待覆核的协定 6#T?g7\pyR  
ad valorem duty 从价税；按值征税 |w- tkkS  
ad valorem duty system 从价税制 [
6V'UI6  
ad valorem fee 从价费 ><"5 VwR  
ad valorem tariff 从价关税 K~<pD:s  
additional allowance 额外免税额 =x>z|1  
additional amount for unexpired risk 未过期风险的额外款额 1)?^N`xF  
additional assessable profit 补加应评税利润
{k1s@KXtd  
additional assessment 补加评税 @I\Z2-J  
additional commitment 额外承担 jz't!wj  
additional commitment vote 额外承担拨款 t!c8c^HR  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 J9)wt ?%j  
additional dependent parent allowance 供养父母额外免税额 =vT3SY  
additional provision 额外拨款 n} GIf&  
additional stamp duty 附加印花税 ?)<zrE5p  
additional tax 补加税罚款；补加税款 aw/Y#  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书  4D"IAI  
adjudged bankrupt 被裁定破产 |}^[f]  
adjudicated bankrupt 裁定破产人 6R%c+ok8i  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 YH)Unql  
adjudication of bankruptcy 裁定破产；宣告破产 |.=Ee+HZ  
adjudication of insolvency 裁定无力偿还债务 ($E(^p% O  
adjusted actual 经调整的实数；调整后的实数 ABNsi$]r0  
adjusted current assets 经调整的流动资产；调整后的流动资产 '97)c7E  
adjusted figure 经调整的数字；调整后的数额 LnZ*,>1Z  
adjusted liabilities 经调整的负债；调整后的负债 /4#.qq0\{c  
adjusted loss 经调整的亏损；调整后的亏损 F){f{-@)  
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 M$FXDyr  
adjusted profit 经调整的利润；调整后的利润 vxUJ4|Qz  
adjusted surplus 经调整的盈余额；调整后的盈余额 {-^>) iJqt  
adjusted value 经调整的价值；调整后的价值 yZHQql%J O  
adjustment 调整；修订；理算〔保险〕 m(y?3}h  
adjustment centre 调剂中心 JnhHV(H  
adjustment lag 调整过程的时间差距；调整时差 q\O'r[&V  
adjustment mechanism 调整机制 E?y0UD[8J  
adjustment of loss 亏损调整 NhCO C  
adjustment process 调整过程；调整程序 fdho`juFa  
adjustment range 调整幅度 ^%M!!wlUH  
administered exchange rate 受管制汇率 C+P}R]cT"  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 VPys  
administration expenses 行政费用 ZgtW  
administration fee 手续费；行政费 4@5rR~DQq  
administration in bankruptcy 破产管理 qzE/n  
administration order 遗产管理令 `>?\MWyu  
administrator 管理人；遗产管理人 .}ohnnJB0  
administrator of the estate 遗产管理人 fTY@{t  
admission of debt 债项承认书 KK(x)(  
admission of proof 接纳债权证明 on*?O O'  
advance 放贷款项；垫付款项；预支款项；预付款项 V?Lf&X?  
advance account 暂支帐目；预付款帐户 o80pmy7@  
advance compensation 预付补偿金 x?:WR*5w  
advance from shareholder 股东垫款 g0rdF  
advance pending reimbursement 预支以待日后付还 j!mI9*hP  
advanced economy 先进经济体系 < t>N(e  
advancement 预付；预付财产 ^>GL<1 1  
advances warrant 垫款令 <^R\N#  
advancing 贷出 ;Bcf~[ErM  
adverse balance 逆差 (z2)<_bXJ  
adverse exchange 逆汇 rMe`HM@  
advertisement addressed to shareholders 在报章刊登的致股东通告 (S5'iksx  
advice for collection 托收通知书 }w8h^(+B  
advice of drawing 提款通知书；汇票通知书 }O2hhh_  
advice of payment 付款通知 |1g2\5Re  
Advisory Committee [Securities and Futures Commission] g.DgJX&i  
谘询委员会〔证券及期货事务监察委员会〕 Xe=@I*  
Advisory Committee on Diversification 经济多元化谘询委员会 7Yk6C5C  
affidavit 誓章；遗产申报誓章 UbC)XiO  
affidavit of no receipt 述明无收款的誓章 85"DS-+e  
affiliate 联号；联营公司；附属公司 dAEz hR[=  
affiliated company 附属公司；联号；联营公司 TnM}|~V  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 *X%`MN  
affordability 负担能力 '9au
Q(2  
African Development Bank [AfDB] 非洲开发银行 eX?o4>  
after-acquired property 事后取得的财产 kt[#@M!}  
after-hours dealing 市后交易 sN-5vYfC*  
after-tax profit 税后盈利；税后利润；税后溢利 TQ=\l*R(A  
agency agreement 代理协议 lqX]'gu]\  
agency expenses 代理机构的开支 ji A$6dZU  
agency fee 代理费 }xLwv=Ia  
Agency Law 《代理法》 &9o @x]) @  
agent 代理人；承销人 En5Bsz!  
agent of company 公司代理人 e6
sL N  
agent's fee 代理人费；经纪费 "~]9}KM}3W  
aggregate 总计；总数；总体数字 +R2
 
aggregate amount 总款额；总额 CFul_qZ/e  
aggregate assets and liabilities 总体资产与负债 <+_OgF1G  
aggregate at constant price 按固定价格计算的总体数字 jXZKR(L  
aggregate demand 总需求 J4`08,  
aggregate gross position 总持仓量 (~}l?k  
aggregate limit 总限额 5U1@wfKE3>  
aggregate of salaries tax 合计薪俸税 uAVV4)  
aggregate performance 总体表现；总体业绩 N_C\L2  
aggregate supply 总体供应 2$\1
v*:  
aggregate surplus 总盈余 ocdXzk`  
aggregate total 整体总额 fD,#z&  
aggregate value 总值；合计价值 }[AIE[  
aggregated basis 合计基准 -.^Mt.)  
aggregated net chargeable income 合计应课税入息实额 ,wX/cUyZ  
aggregation 合并计算；合计；总和 AN
T^&NjJ7  
aggregation of incomes of husband and wife 夫妇入息合并计算 <LBMth  
aggregation of property 财产的总和 ]t(g7lc}U  
agio 差价；贴水 2jx""{  
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》 OEB_LI'  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment j:<E=[Kl  
《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》 ld9zOq  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment )j6S<mn  
《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》 zKT \i  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment _BR>- :Jr  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 WqYl=%x"{V  
agreement for a settlement 授产协议 {_k 6t  
agreement for assignment 转让协议 {tWfLfzU  
agreement for sale 售卖协议；买卖协议 dr9I+c7
u  
agreement for sale and purchase 买卖协议 nHZ 4):`  
agreement for the payment of interest 支付利息协议
WU=Os8gR  
agreement for the repayment of money 还款协议 h!d#=.R  
agreement of reinsurance 再保险协议 PicO3m  
Agricultural Bank of China 中国农业银行 uidE/7  
air passenger departure tax 飞机乘客离境税 6GJ?rE E/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 z#,?*v  
airport tax 机场税 yGS._;#R  
alcohol duty 酒精税 T( ;BEyc?  
alienation 让与；让渡；转让 Oh8;YE-%  
alimony 生活费；赡养费 |$1j;#h  
All Ordinaries Index [AOI] 所有普通股指数 g{<3*,  
all risks 全险；综合险 anl?4q3;9  
All Sales Record for Stock Market 《股票市场成交报告》 k U3] eh\I  
Allied Capital Resources Limited 新联财务有限公司 bz}T}nj  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 iT.hXzPzr*  
allocation letter 拨款信件 + FL
zK(  
allocation of fund 分配款项；预留款项 N4HnW0  
allocation of profit 利润分配；溢利分配 q=96Ci_a  
allocation warrant 拨款令 C}+(L3Z  
allotment 分配；配股
w7dG=a&  
allotment notice 股份配售通知；配股通知 ia?8Z"&lK  
allotment of shares 股份分配 B'~.>,fg  
allowable 可获宽免；免税的 ;| \Ojuf  
allowable business loss 可扣除的营业亏损 ;Vp&f%u+v  
allowable expenses 可扣税的支出 m4 4aKqw)  
allowance 免税额；津贴；备抵；准备金 /]+t$K\cBq  
allowance for debts 债项的免税额 .5ingB3%  
allowance for depreciation by wear and tear 耗损折旧免税额 zH|!O!3"4  
allowance for funeral expenses 殡殓费的免税额 JY>]u*=  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 CrqWlO  
allowance for repairs and outgoings 修葺及支出方面的免税额 Dj<Vn%d*  
allowance to debtor 给债务人的津贴 7&T1RB'>  
alteration of capital 资本更改 u9VJ{F  
alternate trustee 候补受托人 /D~z}\k  
amalgamation 合并 $9hOWti  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 T[<9Ty'^  
ambit of charges 征税范围；收费范围 "G4{;!0C  
amended valuation 经修订的估值 C9bf1ddCW&  
American Commodities Exchange 美国商品交易所 Gc SX5c  
American Express Bank Limited 美国运通银行 4|Z3;;%+  
American Stock Exchange 美国证券交易所 C:P,q6  
amortization 摊销 \ u5%+GA-:  
amount due from banks 存放银行同业的款项 noL<pkks~R  
amount due from banks abroad 存放海外银行同业的款项 I^lb;3uR  
amount due from holding companies 控股公司欠款 1}V_:~7  
amount due from local banks 存放本港银行同业的款项 #]:nQ(  
amount due to banks 银行同业的存款 4'X^YBm  
amount due to banks abroad 海外银行同业的存款 fmloh1{4  
amount due to holding companies 控股公司存款 }|A%2!Q}  
amount due to local banks 本港银行同业的存款 _jnH!M
w  
amount due to outport banks 外埠银行同业的存款 zeR!Y yt!  
amount for note issue 发行纸币的款额 w/Q'T&>b/  
amount of bond 担保契据的款额 gy*N)iv%  
amount of consideration 代价款额 ((t8  
amount of contribution 供款数额 t@!oc"z}@  
amount of indebtedness 负债款额 HYpB]<F  
amount of principal of the loan 贷款本金额 1[B?nk  
amount of rates chargeable 应征差饷数额 UHR)]5Lt  
amount of share capital 股本额 v)X1R/z5xw  
amount of sums assured 承保款额 ~Jq<FVK  
amount of variation 变动幅度 wAy;ZNu  
amount of vote 拨款数额 QF\NHV  
amount payable 应付款额 rGq~e|.O3  
amount receivable 应收款额 KeXQ'.x5O  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0!!pNK%(  
analysis 分析 )8e_<^M  
ancillary risk 附属风险 NFc<%#H  
annual account 周年帐目；周年帐目报表；年度决算；年结 .!=g  
annual accounting date 年结日期 1Rwk}wL  
annual allowance 每年免税额；年积金；年度津贴；年津 n]_8!NU  
annual balance 年度余额 <K 4zH<y  
annual disposable income 每年可动用收入 w"A'uFXLc  
annual estimates 周年预算 5N ' QG<jE  
annual fee 年费 <$7*yV  
annual general meeting 周年大会 c t,p?[Q  
annual growth rate 年增率；每年增长率 >Wy@J]Y#  
annual long-term supplement 长期个案每年补助金 IURi90Ir  
annual pensionable emolument 可供计算退休金的年薪 =DF7l<&km  
annual report 年报 [n66ZY#U]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +KD~/}C%-  
annual return 周年报表；周年申报表；每年报税表格 4d6F4G4U  
Annual Return Rules 《周年报表规则》 6AzH'HF  
annual review of consumer prices 每年消费物价回顾 59ro-nA9v  
annual roll-forward basis 逐年延展方式 YMJjO0  
annual salary 年薪 Oja)J-QXb  
annual statement 年度报表；年度决算表 2:2rwH }e  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ;XGG&M%3  
annuitant 年金受益人 Y_f6y9?ZE  
annuity 年金 yjN|PqtSV  
annuity contract 年金合约 >mh:OJH45  
annuity on human life 人寿年金 T
`f9jD  
antecedent debt 先前的债项 7eh}Je8  
ante-dated cheque 倒填日期支票 AA yzT*^  
anticipated expenditure 预期开支 UyIjM;X  
anticipated net profit 预期纯利 JNk ]$ xz  
anticipated revenue 预期收入 Az"3f  
anti-inflation measure 反通货膨胀措施 VJJw"4DJ  
anti-inflationary stance 反通货膨胀立场 V^.~m;ETu]  
apparent deficit 表面赤字 ~M43#E[oOF  
apparent financial solvency 表面偿债能力 G|X1c}zAL  
apparent partner 表面合伙人 %'t~+_  
application for personal assessment 个人入息课税申请书 :9K5zD  
application of fund 资金应用 *gZ4Ub|O  
application to release as liquidator and to destruct the books of accounts and documents o),i2  
申请免除清盘人职务及毁灭帐簿与文件 [O(78n$$  
appointed actuary 委任精算师 }&;0:hw%  
appointed auditor 委任核数师；委任审计师 >*Y~I0>  
appointed trustee 委任的受托人 ,?i#NN5p  
appointer 委任人 `EV[uj&1S  
apportioned pro rata 按比例分摊 7
uxy<#Ar  
apportionment 分配；分摊 l=bB,7gL  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J;'?(xO3\  
apportionment formula 分摊方程式 sx(yG9  
apportionment of estate duty 遗产税的分摊 IXX^C}\,  
appraisal 估价；评估 nQg6 j Zf  
appreciable growth 可观增长 !L-.bve!  
appreciable impact 显着影响 '{U56^b]  
appreciable increase 可观增长 'J]V"Z)  
appreciation 增值；升值
&|Z:8]'P  
appreciation against other currencies 相对其他货币升值 aI+:rk^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K3'`!Ka*  
appreciation tax 增值税 D='/-3f!F]  
appropriation 拨款；拨用；拨付 Y.jg }oV  
appropriation account 拨款帐目 ].2q.7Yur  
Appropriation Bill 拨款法案 <;SMczR  
appropriation-in-aid system 补助拨款办法 }=7tGqfw  
approved assets 核准资产 "D8xHHb  
approved basket stock 认可一篮子证券 0XL x@FYn  
approved budget 核准预算 "YHe]R>3s  
approved charitable donation 认可慈善捐款 U}7$:hO"dX  
approved charitable institution 认可慈善机构 :NS;y-{^^y  
approved currency 核准货币；认可货币 ,GZ(>|  
approved estimates 核准预算 op&,&  
approved estimates of expenditure 核准开支预算 6$@Pk<w  
approved overseas insurer 核准海外保险人 f{
WJM>$:  
approved overseas trust company 核准海外信托公司 $U"/.Mh\  
approved pooled investment fund 核准汇集投资基金 L=4?vs  
approved provident fund scheme 认可公积金计划 d*8 c,x  
approved provision 核准拨款 t3v*P6  
approved redeemable share 核准可赎回股份 )^g}'V=vIr  
approved regional stock 认可地区性证券 K'N\"Y?>  
approved retirement scheme 认可退休金计划 y.w/7iw:  
approved subordinated loan 核准附属贷款 M)Tv(7  
arbitrage 套戥；套汇；套利 a5z.c_7r  
arbitrageur 套戥者；套汇者 Mz+|~'R  
arbitrary amount 临时款项 rm(<?w%'?  
arrangement 措施；安排；协定 `H^Nc\P#  
arrears 欠款 DQH _@-q  
arrears of pay 欠付薪酬 aztP`S$h  
arrears of revenue 逾期未收税款；逾期未收的帐项 4D9lZa}  
articles of association 组织章程；组织细则；组织章程细则 S1E2E3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3 +BPqhzf  
ascertainment of profit 确定利润 qmOGsj`#  
"Asia Clear" “亚洲结算系统” H>;km$b +  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 FhAuTZk  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 =5I1[
p;  
Asian Development Fund [ADF] 亚洲发展基金 _N9yC\  
Asian dollar bond 亚洲美元债券 t*e+[  
Asian dollar market 亚洲美元市场 DV*8Mkzg  
Asian dollar rate 亚洲美元利率 RAXqRP,iw  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 NQ@ EZoJ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 T?^AllUZQR  
asked price 沽盘；喊价；索价；卖方报价 nLQ 3s3@1>  
assessable income 应评税入息 X& O o1y  
assessable loss 应评税亏损 z=BX-)  
assessable profit 应评税利润 i LK8Wnrq  
assessable value 应评税值 l yO_rZT  
assessed profit 估定利润 G\Toi98d*  
assessed value 经评估价值 B58H7NH ;G  
assessment 评税；评定；估价；评税单 /Eh\07p  
assessment number 评税编号；估价编号 )0fQ(3oOg  
assessment of additional tax 补加税评税 peR=J7  
assessment of performance 业绩评估；实绩评价 "{qhk{  
Assessor 评税主任 p^ 9QYR  
asset price bubbles 资产价格泡沫 JR'Q Th:z  
asset-backed securities 具资产保证的证券 \TC&/'7}  
assets accretion 资产增值 XV). cW|.a  
assets and liabilities 资产与负债 I2YQIY+  
assets betterment statement 资产递增表；资产改进表 4UC/pGZY  
assets lending 实物放款；有抵押贷款 pk: ruf`)  
assets of the company passing on the death 死者去世时转移的公司资产 /$&~0pk  
assets pledged as security for liabilities 用作负债抵押的资产 a%*W^R9Ls  
assets portfolio 资产投资组合 Qj[4gN?}=  
assets price 资产价格 Ai(M06P:h  
assets quality 资产质素 IP&En8W+  
assets realization 资产变现 >OZ+k(saL  
assets refinancing arrangement 资产再集资安排 &Vvy`JE  
assets securitization 资产证券化 m5{Y  
assets situated outside Hong Kong 在香港以外地方的资产 Nz*qz"T  
assets stripping 削减资产；拆卖资产 V*U"OJ%  
assets value 资产值 DtXXfp@;  
assignee 承让人 \C/`?"4w  
assignment 转让；转让书；转让契 5#$E4k:YV  
assignment of interest 权益转让 S;i^ucAF  
assignment of letters patent and trade mark 专利证书及商标转让 A<y3Tc?Q  
assignment of property 物业转让；物业转让书 J U}XSb  
assignment right 转让权 `lN1u'(:  
assignor 转让人 Ud`V"X  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 :4]&R9J>o  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 xm/v:hl=  
associate member 附属会员 }@SZ!-t%rD  
associated body corporate 相联法人团体 ~k|~Q\  
associated company 相联公司；联属公司 dH#S69>  
associated corporation 相联法团 =qCVy:RL4  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] UyD=x(li  
公认会计师公会〔英国〕 jWUN~#p!  
Association of Futures Exchange Brokers 香港期货经纪协会 f ,K1a9.  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 {
~
b]6}O  
association of underwriters 承保人组织 zRsT6u  
assumption of control 接管 ]$y"|xqR  
assurance 担保；保险；转易；转易书 HR.S.(t[_  
assurance of interest 权益的转易 f!xIMIl)+  
at 19XX price 按一九ＸＸ年价格计算 f.V0uBDN  
at a discount 按赔价计算；按贴水价格计算；打折扣 r_FW)Fu^  
at a premium 按溢价计算；按升水价格计算 (.<Gde#  
at call 通知付款；按通知 ?u'JhZ  
at constant market price 按固定市价计算 qI:}3b;T  
at constant price 按固定价格计算 1S
0GjR  
at cost 按成本计算 ZKAIG=l&!  
at current market price 按当时市价计算；按现时市价计算 F!c%&Z  
at current price 按当时价格计算；按现时价格计算 P,xayy  
at factor cost 按要素成本计算；按生产要素成本计算 s-*8=  
at money-of-the-day price 按付款当日价格计算 pFGdm3pV  
at or better 按指定或较佳价位〔买卖指令〕 42
U3>  
at par 按面值计算；平价 <4rF3 aB-  
at sight 见票即付 csH1X/3ha\  
at the close 按收市盘 |~8iNcIS  
at the opening 按开市盘 MfCu\[qOz  
attestation 见证；见证条款 O`OntYwa>  
at-the-money option 平价期权 ,5t.0XqS  
attorney 受权人；受托代表人 6LNm>O  
attornment 新拥有人承认书 TcO@q ]+S  
attributable profit 可归属利润 (+CB)nV0IA  
attributable share value 可归属股份价值 P[#V{%f*5  
Auckland Stock Exchange 奥克兰证券交易所 hh <=D.u  
auction 拍卖 Yt0 l'B%[u  
auctioneer 拍卖商 9p>3k&S  
audit 审计；核数 *2
=:(OK  
Audit Commission 审计署 vRRi"bo  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 8'Z9Z*^h#x  
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〕 c6E@+xU  
audit review 帐目审查 JgYaA*1X  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <y-KWWE  
audited account 审计帐目；经审计的帐目 G)5%f\&
 
audited annual account 经审计的周年帐目 k+JDbJ@  
audited balance sheet 经审计的资产负债表 Gob1V  
auditor 核数师；核数主任；审计师 amlE5GK;  
auditor's certificate 核数师证明书；审计师证明书 WASs'Gx  
auditor's report 核数师报告；审计师报告 M6pGf_qt  
Aussie bond 澳元债券 {hZ_f3o  
austerity budget 紧缩预算 ~iEH?J%i1r  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 SZK~<@q5  
Australia All Ordinaries Index 澳洲所有普通股票指数 .CQ IN]iD  
Australian Dollar [AUD] 澳元 0qw,R4YK  
Australian Options Market 澳大利亚期权市场 N}>`Xm5'  
Australian Securities Commission 澳洲证券事务监察委员会 /G G QO$'  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Ur?a%]  
Australian Stock Exchange 澳大利亚证券交易所 `Qaw]&O  
Austrian Schilling [ATS] 奥地利先令 'WxcA)z0cQ  
authentication 认证；鉴证 l_>^LFO
A  
authority to purchase 委托购买证；委购书 8yB  
authorization 认可；核准；授权；授权书 ;u!>( QQ  
authorization by direction 指示授权 Mm^o3vl  
authorization by instruction 指令授权 3MNo&0M9  
authorization by warrant 令状授权 ]*ZL>fuD|  
authorization of unit trust 单位信托的认可 B=u@u([.  
authorized agent 指定代理人 sJw3o7@pg  
authorized capital 法定资本 9_5Fl,u z  
authorized clerk 出市员 S=eY`,'#R  
authorized dealer 认可交易商 o-GlBXI;  
authorized financial institution 认可财务机构 ?P0$n 7,  
authorized fund 认可基金 + [|2k(U  
authorized fund house 获授权的基金公司；认可基金公司 pWwaN4  
authorized institution 认可机构 h1
FM)n[E7  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ~O 65=8  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6$9n_AS  
authorized insurer 获授权保险人；获认可承保人 oizD:|  
authorized investment 特准投资项目 )/Ee#)z*  
authorized person 获授权人 ?9OiF-:n  
authorized representative 获授权代表 0Evmq3,9  
authorized share capital 法定股本 {-7];e  
automated quotation system 自动报价系统 +>44'M^Z|(  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] T% Kj >
-  
自动交易系统〔香港期货交易所有限公司〕 @m1vB!  
automatic adjustment mechanism 自动调整机制 x AkM_<  
automatic adjustment system 自动调整系统 az?B'|VX  
Automatic Clearing House 自动票据交换所 QVb@/  
automatic exchange rates accumulation system 自动化汇率累集系统 6EGh8H f  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 zw7=:<z=  
automatic teller machine [ATM] 自动柜员机 J0C,KU(  
autopay 自动转帐 b H?dyS6Bx  
available assets 可用资产 'fy1'^VPAV  
available fiscal reserve 现存财政储备 ;oH%d;H  
available profit 可用利润 u6awcn  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 aVM@^n  
average 平均；平均数；海损 K/g\x0  
average basic salary 平均基本薪金 ,*@m<{DX)  
average consumer expenditure 平均消费开支；一般消费开支 kJZBQ<^  
average cost 平均成本 7K {/2k  
average cost of land production 增辟土地平均成本 t /EB y"N#  
average daily turnover 平均每日成交额 %kKe"$)0  
average daily wage rate 平均每日工资率 &owBmpz  
average expenditure pattern 平均开支模式 _udH(NC  
average growth rate 平均增长率 !3kyPoq+  
average net fixed assets 固定资产平均净值 fS w00F{T  
average of relatives 相对价格平均数 ?h<I:[oZ  
average price 平均价格 VkRvmKYl  
average propensity to consume 平均消费倾向；一般消费倾向 x6.an_W6  
average propensity to save 平均储蓄倾向；一般储蓄倾向 s'tmak-}|  
average rate 平均率 CLdLOu"  
average revenue 平均收入；平均收益 2%rAf8=  
average stock 平均库存；平均存货 O5{ >k  
average yearly rent 平均年租 O-U_Zx0zd  
avoidance of double taxation 避免双重课税 [3]!*Cd  
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 <fJoHS  
gX{V>T(<  
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