一些有用的会计术语(也不知道发的地方对不对)A

A: s{Ryh.IyI  
A share Ａ股；甲类股份 +f;z{)%B  
abatement of tax 减税；减扣免税额 *-ZJF6  
ABN AMRO Bank N.V. 荷兰银行 !H~G_?Mf\O  
above-the-line expenditure 线上项目支出；经常预算支出 Q~te`  
above-the-line receipt 线上项目收入；经常预算收入 [1G4he%  
ABSA Asia Limited 南非联合亚洲有限公司 DLJu%5F  
absolute change 绝对数值变更 rP^2MH"  
absolute expenditure 实际开支 
zG+oZ  
absolute guideline figure 绝对准则数字 &NB[:S=  
absolute interest 绝对权益 Ag#p)  
absolute order of discharge 绝对破产解除令 :&9#p%/  
absolute profit margin 绝对利润幅度 N=)N   
absolute value 实值；绝对值 y*2:(nI  
absolutely vested interest 绝对既得权益 KR?-<  
absorbed cost 已吸收成本；已分摊成本 (VU: &.  
absorption 吸收；分摊；合并 ;~tKNytD`B  
absorption rate 吸收率；摊配率；分摊率 dHg[0Br)r  
ACB Finance Limited 亚洲商业财务有限公司 SI4M<'fK  
acceptable form of reciprocity 合理的互惠条件 o%RyE]pw,  
acceptable rate 适当利率；适当汇率 7K%Ac  
acceptance agreement 承兑协议 {[NBTT9&  
acceptance for honour 参加承兑 pR; AqDQ  
acceptor 承兑人；接受人；受票人 ]M-j_("&  
acceptor for honour 参加承兑人 Jd7+~isu~  
accident insurance 意外保险 ,M5zhp$  
Accident Insurance Association of Hong Kong 香港意外保险公会 bTb|@  
accident insurance scheme 意外保险计划 8! pfy"  
accident year basis 意外年度基准 j@&F[r  
accommodation 通融；贷款 1vx:`2 A4  
accommodation bill 通融票据；空头票据 9p9:nx\  
accommodation party 汇票代发人 eM*@}3  
account balance 帐户余额；帐户结余 cK1r9ED|  
account book 帐簿 Bd31> %6  
account collected in advance 预收款项 #q6jE  
account current book 往来帐簿 G\=7d%T+  
account of after-acquired property 事后取得的财产报告 kOs_]  
account of defaulter 拖欠帐目 M(jSv  
account payable 应付帐款 [qI, $ +  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 bmGIxBRq  
account receivable 应收帐款 l)4KX{Rz{A  
account receivable report 应收帐款报表 "2o)1G  
account statement 结单；帐单；会计财务报表 ")i4w{_y  
account title 帐户名称；会计科目 pbl;n|  
accountant's report 会计师报告 E&7U |$  
Accountant's Report Rules 会计师报告规则 [59_n{S 1  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5)AMl)  
Accounting Arrangements 《会计安排》 &Plc  
accounting basis 会计基础 [yW0U:m  
accounting by Official Receiver 破产管理署署长呈交的帐目 X8GIRL)lJ  
Accounting Circular 《会计通告》 )8!""n~  
accounting class 会计类别 J XPE9uH  
accounting date 记帐日期；会计结算日期 &
?#V*-;^  
accounting for money 款项核算 HX7"w   
Accounting Officer 会计主任 69p>?zn  
accounting period 会计报告期；会计期 OtBVfA:[  
accounting policy 会计政策；会计方针 R]/3`X9!d>  
accounting practice 会计惯例 %8DU}}Rj  
accounting principle 会计准则 \h!%U*!7{  
accounting record 会计记录 Xt_8=Q  
accounting report 会计报告 9NBFG~)|l[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 tux/@}I  
Accounting Society of China 中国会计学会 6:fe.0H9  
accounting statement 会计报表 OT+=H)/  
accounting system 会计制度；会计系统 a{GPAzO+  
accounting transaction 会计事项；帐务交易 >DP9S@W  
accounting treatment 会计处理 LD0x 4zm$m  
accounting year 会计年度 .Wc<(pfa  
accretion 增值；添加 ~+/IzckrG  
accrual 应计项目；应累算数目 AD_")_B|i  
accrual basis 应计制；权责发生制  zN:VT&  
accrual basis accounting 应计制会计；权责发生制会计 bzF>Efza  
accrue 应累算；应计 X6)-1.T&  
accrued benefit 应累算利益 ;%0$3a  
accrued charges 应计费用 x&@. [FJhO  
accrued cumulative preference share dividend 应累算的累积优先股股息 0r*E$|
zZ  
accrued expenses 应累算费用 onI%Jl sq  
accrued interest payable 应付利息；应计未付利息 iV58 m  
accrued interest receivable 应收利息；应计未收利息 ; $i{>mDT  
accrued right 累算权益 bqWo*>l  
accruing profit 应累算的利润 LPc)-t|p"  
accumulated fiscal reserve 累积财政储备 +C' u!^)  
accumulated profit 累积利润；滚存溢利 .D!0$W mOZ  
accumulated reserve 累积储备 iqreIMWz  
accumulation of surplus income 累积收益盈余 | (JxtQqQg  
acquired assets 既得资产 =8?y$WE  
acquisition 收购；购置；取得 =\"88e;b2  
acquisition cost 购置成本 V|gW%Z,j  
acquisition expenses 购置费用 >B!E 6ah  
acquisition of 100% interest 收购全部股权 @n"7L2wY  
acquisition of control 取得控制权 m9o{y6_j*  
acquisition of fixed assets 购置固定资产 T~8==Z{[  
acquisition of shell “买壳” p.A_,iE  
acquisition price 收购价 UyTsUkY  
act of God 天灾 ,&e0~  
acting partner 执事合伙人 w9<<|ZaU  
active market 买卖活跃的市场；交投畅旺的市场；旺市 xQ+UZ
c  
active partner 积极参与的合伙人 K!Te*?b  
active trading 交投活跃 %IL] Wz<  
actual circulation 实际流通 )CJXkzOX  
actual cost 实际成本 ]V0V8fU|  
actual expenditure 实际开支；实际支出 Z$LWZg  
actual income 实际入息；实际收入；实际收益 dWqKt0uh!  
actual market 现货市场 ?<)4
_  
actual price 现货价；实际价格 ~_8
Dv<"a  
actual profit 实际利润 #I8)|p?P  
actual quotation 实盘；实际价位；实际报价 ZP~Mgz{f  
actual year basis 按实际年度计算 wI8  
actuals 实货 >'ev_eAk  
actuarial investigation 精算调查 b+Vfi9<  
actuarial principle 精算原则 }Z#KPI8\Q  
actuarial report 精算师报告 b+Sq[  
Actuarial Society of Hong Kong 香港精算学会 `?f6~$1  
actuarial valuation 精算师估值 +O"!*  
actuary 精算师 DB%}@IW"  
ad referendum agreement 暂定协议；有待覆核的协定 "jV:L  
ad valorem duty 从价税；按值征税 <+Eu.K&  
ad valorem duty system 从价税制 C@d*t?  
ad valorem fee 从价费 DcYL8u  
ad valorem tariff 从价关税 '5V}Z3zJ/  
additional allowance 额外免税额 ?1w{lz(P  
additional amount for unexpired risk 未过期风险的额外款额 \kWL:uU  
additional assessable profit 补加应评税利润 iZY4+
X  
additional assessment 补加评税 (+uM |a  
additional commitment 额外承担 G5*"P!@6  
additional commitment vote 额外承担拨款 |ecK~+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 JYbsta  
additional dependent parent allowance 供养父母额外免税额 ,Ei!\U^)  
additional provision 额外拨款 D+#OB|&Dn  
additional stamp duty 附加印花税 Cm@rXA/  
additional tax 补加税罚款；补加税款 }?G([s56  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 nVB.sab  
adjudged bankrupt 被裁定破产 #O 2g]YH  
adjudicated bankrupt 裁定破产人 "o_s=^U  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 y_mTO4\C2  
adjudication of bankruptcy 裁定破产；宣告破产 X})5XYvA*  
adjudication of insolvency 裁定无力偿还债务 ^Gi9&fS,  
adjusted actual 经调整的实数；调整后的实数 3PkVMX
 
adjusted current assets 经调整的流动资产；调整后的流动资产 E$SYXe[,  
adjusted figure 经调整的数字；调整后的数额 2_T2?weD5  
adjusted liabilities 经调整的负债；调整后的负债 Ig&H0S  
adjusted loss 经调整的亏损；调整后的亏损 t2x2_;a  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Nm$Ba.Rg  
adjusted profit 经调整的利润；调整后的利润 abMB-  
adjusted surplus 经调整的盈余额；调整后的盈余额 `A\,$(q+  
adjusted value 经调整的价值；调整后的价值 h4p<n&)F  
adjustment 调整；修订；理算〔保险〕 #zmt x0  
adjustment centre 调剂中心 $40G$w  
adjustment lag 调整过程的时间差距；调整时差 'h}(>%  
adjustment mechanism 调整机制 aa2 vk)~  
adjustment of loss 亏损调整 o8_))  
adjustment process 调整过程；调整程序 d?:KEi-<7  
adjustment range 调整幅度 M>qqe!c*  
administered exchange rate 受管制汇率 yz}ik^T  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 OSoIH`tA  
administration expenses 行政费用 .A6D&-&z  
administration fee 手续费；行政费 >0F)^W?  
administration in bankruptcy 破产管理 ncGt-l<9  
administration order 遗产管理令 R7\T.;8+  
administrator 管理人；遗产管理人 Cv[_N%3[  
administrator of the estate 遗产管理人 J.;!l   
admission of debt 债项承认书 OQ(w]G0LP  
admission of proof 接纳债权证明 +Vv+<M  
advance 放贷款项；垫付款项；预支款项；预付款项 lbs0i  
advance account 暂支帐目；预付款帐户 Xwp6]lx  
advance compensation 预付补偿金 hGU  m7  
advance from shareholder 股东垫款 *kYJwO^  
advance pending reimbursement 预支以待日后付还 1;v,rs M  
advanced economy 先进经济体系 L|hELWru  
advancement 预付；预付财产 '4
KN  
advances warrant 垫款令 8:t!m>(*  
advancing 贷出 c,CcKy;+  
adverse balance 逆差 <)$&V*\  
adverse exchange 逆汇 jOUM+QO  
advertisement addressed to shareholders 在报章刊登的致股东通告 pO?v$Rjl  
advice for collection 托收通知书 -kF8ZF  
advice of drawing 提款通知书；汇票通知书 h* 72 f/#  
advice of payment 付款通知 Y`NwE  
Advisory Committee [Securities and Futures Commission] ?e{hidg  
谘询委员会〔证券及期货事务监察委员会〕 $E/N  
Advisory Committee on Diversification 经济多元化谘询委员会 h+rW%`B  
affidavit 誓章；遗产申报誓章 C5Vlqc;  
affidavit of no receipt 述明无收款的誓章 ~3&*>
H^U  
affiliate 联号；联营公司；附属公司 V15/~  
affiliated company 附属公司；联号；联营公司 ^(kmFUV,Z  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 0Q7|
2{  
affordability 负担能力 ?K\r-J!Y  
African Development Bank [AfDB] 非洲开发银行 ZH)Jq^^RI  
after-acquired property 事后取得的财产 9dVHh?E  
after-hours dealing 市后交易 lvAKL>qX  
after-tax profit 税后盈利；税后利润；税后溢利 E3LEeXcLS  
agency agreement 代理协议 .oS[ DTn5S  
agency expenses 代理机构的开支 &w!(.uDO  
agency fee 代理费 e0<Wed  
Agency Law 《代理法》 u>ZH-nw O  
agent 代理人；承销人 BOflhoUX  
agent of company 公司代理人 y(ceEV  
agent's fee 代理人费；经纪费 BT)PD9CN(  
aggregate 总计；总数；总体数字 WA6re
Z  
aggregate amount 总款额；总额 xX?9e3(  
aggregate assets and liabilities 总体资产与负债 |.z4
VJi4  
aggregate at constant price 按固定价格计算的总体数字 `pb=y}  
aggregate demand 总需求 D\^mh{q(  
aggregate gross position 总持仓量 5BJn_<  
aggregate limit 总限额 H Y~[/H+:  
aggregate of salaries tax 合计薪俸税 /HH_Zi0?N|  
aggregate performance 总体表现；总体业绩 ;il+C!6zpf  
aggregate supply 总体供应 L\hid/NL
 
aggregate surplus 总盈余 CwM1 _3cE  
aggregate total 整体总额 e:l7 w3?O  
aggregate value 总值；合计价值 <a&w$Zc/  
aggregated basis 合计基准 C2CR#b=)i  
aggregated net chargeable income 合计应课税入息实额 {[4.<|2
6  
aggregation 合并计算；合计；总和 Up1n0
  
aggregation of incomes of husband and wife 夫妇入息合并计算 tkYPfUvTE  
aggregation of property 财产的总和 cOf.z)kf6  
agio 差价；贴水 wg+[T;0S  
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》 pocXQEg$]  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment :HM~!7e  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Q#F9&{'l  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment d]USk&8  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ;qO3m-(d  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 5yyc0UG  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 EQe$~}[  
agreement for a settlement 授产协议 SdF+b+P]  
agreement for assignment 转让协议 d\R "?Sg  
agreement for sale 售卖协议；买卖协议 1#3eY?Nb  
agreement for sale and purchase 买卖协议 K]1|#`n  
agreement for the payment of interest 支付利息协议 n&!q9CR`  
agreement for the repayment of money 还款协议 ~Ede5Vg!!2  
agreement of reinsurance 再保险协议 #@' B\!<@=  
Agricultural Bank of China 中国农业银行 JXjH}C  
air passenger departure tax 飞机乘客离境税 T/0cPn
0>  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 U;A,W$<9  
airport tax 机场税 O=eU38n:5u  
alcohol duty 酒精税 v.ow`MO=;  
alienation 让与；让渡；转让 .HN4xL  
alimony 生活费；赡养费 6i;q=N$'  
All Ordinaries Index [AOI] 所有普通股指数 Zt& 7p  
all risks 全险；综合险 7~r_nP_  
All Sales Record for Stock Market 《股票市场成交报告》 <Mndr8 H  
Allied Capital Resources Limited 新联财务有限公司 I s|_  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ~z^49Ys:  
allocation letter 拨款信件 ;?q-]J?  
allocation of fund 分配款项；预留款项 qpQiMiB#g'  
allocation of profit 利润分配；溢利分配 9K;g\? 3  
allocation warrant 拨款令 .}GOHW)}  
allotment 分配；配股 *0vRVlYf  
allotment notice 股份配售通知；配股通知 IB$i^  
allotment of shares 股份分配 7^V`B^Vu  
allowable 可获宽免；免税的 i%GiWanG  
allowable business loss 可扣除的营业亏损 !<HF764@`  
allowable expenses 可扣税的支出 1g,Of
r  
allowance 免税额；津贴；备抵；准备金 B}P!WRNmln  
allowance for debts 债项的免税额 F >H\F@Wl  
allowance for depreciation by wear and tear 耗损折旧免税额 Wv%F^(R7  
allowance for funeral expenses 殡殓费的免税额 DQ}&J  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 V["'
eJA,,  
allowance for repairs and outgoings 修葺及支出方面的免税额 n!sOKw  
allowance to debtor 给债务人的津贴 M+M ;@3  
alteration of capital 资本更改 uGn BlR$}  
alternate trustee 候补受托人 XI
:+EeM?  
amalgamation 合并 JC`;hY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2I3H?Lrx!m  
ambit of charges 征税范围；收费范围 s1R#X~d  
amended valuation 经修订的估值 39m8iI%w[  
American Commodities Exchange 美国商品交易所 xi=0kO  
American Express Bank Limited 美国运通银行 vT MCZ+^g  
American Stock Exchange 美国证券交易所 qo}yEl1  
amortization 摊销 PdEPDyFkh  
amount due from banks 存放银行同业的款项 RD0*]4>]  
amount due from banks abroad 存放海外银行同业的款项 KMG}VG   
amount due from holding companies 控股公司欠款 
AQtOTT$  
amount due from local banks 存放本港银行同业的款项 2kOaKH[(q  
amount due to banks 银行同业的存款 i03=Af3  
amount due to banks abroad 海外银行同业的存款 mq}UUk@  
amount due to holding companies 控股公司存款 uP$i2Cy  
amount due to local banks 本港银行同业的存款 h+7U'+|%A  
amount due to outport banks 外埠银行同业的存款 j >`FZKxp  
amount for note issue 发行纸币的款额 nVrV6w  
amount of bond 担保契据的款额 PbY.8d%2/k  
amount of consideration 代价款额 x?]fHin_  
amount of contribution 供款数额 ul b0B"  
amount of indebtedness 负债款额 mML B?I  
amount of principal of the loan 贷款本金额 W9{;HGWS  
amount of rates chargeable 应征差饷数额 =jA.INin4  
amount of share capital 股本额 >0u*E *Y  
amount of sums assured 承保款额 Q"Exmn3p  
amount of variation 变动幅度 ~.6% %1?  
amount of vote 拨款数额 mE=Tj%+x  
amount payable 应付款额 4=%,0.yt  
amount receivable 应收款额 ,S m?2<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _dECAk &b  
analysis 分析 C^LxJG{L5  
ancillary risk 附属风险 4]E1x l  
annual account 周年帐目；周年帐目报表；年度决算；年结 Pqj\vdzx  
annual accounting date 年结日期 R6`mmJ+'  
annual allowance 每年免税额；年积金；年度津贴；年津 Bio QV47B  
annual balance 年度余额 _v8u%  
annual disposable income 每年可动用收入 bMsThoePT
 
annual estimates 周年预算 t0Lt+E|J  
annual fee 年费 N"0>)tG  
annual general meeting 周年大会 4uh~@Lv  
annual growth rate 年增率；每年增长率 <IBUl}|\  
annual long-term supplement 长期个案每年补助金 *y(UI/c  
annual pensionable emolument 可供计算退休金的年薪 <;@E .I\N  
annual report 年报 [h_d1\ Cr  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \rT>&o .i  
annual return 周年报表；周年申报表；每年报税表格 -;;m/QM  
Annual Return Rules 《周年报表规则》 m&#D~  
annual review of consumer prices 每年消费物价回顾 Z%b1B<u$  
annual roll-forward basis 逐年延展方式 ]ncK M?'O  
annual salary 年薪 6;@:/kl t  
annual statement 年度报表；年度决算表 YE:5'@Z  
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 J0YNzC4  
annuitant 年金受益人 \ [M4[Qlq  
annuity 年金 "rc QS H  
annuity contract 年金合约 [w-# !X2y  
annuity on human life 人寿年金 ?!$Dr0r  
antecedent debt 先前的债项 0'Qvis[kt  
ante-dated cheque 倒填日期支票 !s !el;G  
anticipated expenditure 预期开支 KNN$+[_;H4  
anticipated net profit 预期纯利 +;*4.}  
anticipated revenue 预期收入 ^jcVJpyT@R  
anti-inflation measure 反通货膨胀措施 (LMT'  
anti-inflationary stance 反通货膨胀立场 4N1)+W8k*  
apparent deficit 表面赤字  ;5  
apparent financial solvency 表面偿债能力 Ef@)y&hn  
apparent partner 表面合伙人 iA`.y9'2  
application for personal assessment 个人入息课税申请书 arS@l<79  
application of fund 资金应用 5E 9
R+N  
application to release as liquidator and to destruct the books of accounts and documents X)=m4\R  
申请免除清盘人职务及毁灭帐簿与文件 pcQkJF  
appointed actuary 委任精算师 EY.m,@{  
appointed auditor 委任核数师；委任审计师 **oDQwW]*  
appointed trustee 委任的受托人 =s*4y$%
I  
appointer 委任人 Q \SSv;3_  
apportioned pro rata 按比例分摊 56u_viZ=8  
apportionment 分配；分摊 ~9,Fc6w4`+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sHV?njZd  
apportionment formula 分摊方程式 LF)wn-C}  
apportionment of estate duty 遗产税的分摊 0bD\`Jiv,  
appraisal 估价；评估 ] yWywa\  
appreciable growth 可观增长 D{qr N6g#  
appreciable impact 显着影响 uJ fXe  
appreciable increase 可观增长 ]l3Y=Cl  
appreciation 增值；升值 /n:Q>8^n'W  
appreciation against other currencies 相对其他货币升值 V}~',o<m  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 pB]*cd B?  
appreciation tax 增值税 32y 9
rz  
appropriation 拨款；拨用；拨付 yigq#h^  
appropriation account 拨款帐目 3hEbM'L  
Appropriation Bill 拨款法案 KdzV^6K<c  
appropriation-in-aid system 补助拨款办法 -G'3&L4 D  
approved assets 核准资产 ]r%fAmj  
approved basket stock 认可一篮子证券 I"QU{]|J  
approved budget 核准预算 ``@e7~F{  
approved charitable donation 认可慈善捐款 )>iPx.hVSS  
approved charitable institution 认可慈善机构 bj_/  
approved currency 核准货币；认可货币 Z.rhM[*+0C  
approved estimates 核准预算 /%F,
  
approved estimates of expenditure 核准开支预算 c+O:n:L  
approved overseas insurer 核准海外保险人 I]pz3!On4,  
approved overseas trust company 核准海外信托公司 W
&[-QM8  
approved pooled investment fund 核准汇集投资基金 5
{IbKj|  
approved provident fund scheme 认可公积金计划 w'y,$gtX/  
approved provision 核准拨款 k!x`cp  
approved redeemable share 核准可赎回股份 g706*o)h  
approved regional stock 认可地区性证券 g5x>}@ONq7  
approved retirement scheme 认可退休金计划 5zyd;y)|'  
approved subordinated loan 核准附属贷款 S!^I<#d K  
arbitrage 套戥；套汇；套利 x^cJ~e2  
arbitrageur 套戥者；套汇者 T[g(S0dz  
arbitrary amount 临时款项 B5R7geC  
arrangement 措施；安排；协定 \C2HeA\#SW  
arrears 欠款 TN08,:k  
arrears of pay 欠付薪酬 m,6[;  
arrears of revenue 逾期未收税款；逾期未收的帐项 fEtBodA
)  
articles of association 组织章程；组织细则；组织章程细则 L.S/Mv  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 o{l]


n*  
ascertainment of profit 确定利润 B1%xU?  
"Asia Clear" “亚洲结算系统” 9[ o$/x}  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 EN,}[^Z  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 'z=d&K  
Asian Development Fund [ADF] 亚洲发展基金 6(Ntt  
Asian dollar bond 亚洲美元债券 nQg_1+  
Asian dollar market 亚洲美元市场 \NKw,`/  
Asian dollar rate 亚洲美元利率 Q)8I(*  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 H:WuMwD4  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 {h.j6  
asked price 沽盘；喊价；索价；卖方报价 dYlVJ_0Zr  
assessable income 应评税入息 <^942y-=  
assessable loss 应评税亏损 9T1-{s R  
assessable profit 应评税利润 3;!!`R>e  
assessable value 应评税值 MOi1+`kwh  
assessed profit 估定利润 :2XX~|  
assessed value 经评估价值 r]aI=w<(f  
assessment 评税；评定；估价；评税单 WD*z..`  
assessment number 评税编号；估价编号 g0
IvcA  
assessment of additional tax 补加税评税 NQcg}y  
assessment of performance 业绩评估；实绩评价 vTWm_ed+^  
Assessor 评税主任 -[h|*G.J  
asset price bubbles 资产价格泡沫 Mp[2Auf  
asset-backed securities 具资产保证的证券 e)87 & 7  
assets accretion 资产增值 : &~LPmJ  
assets and liabilities 资产与负债 ?V(+Cc  
assets betterment statement 资产递增表；资产改进表 6.[3N~pq  
assets lending 实物放款；有抵押贷款 R+=wSG]  
assets of the company passing on the death 死者去世时转移的公司资产 w02C1oGfx  
assets pledged as security for liabilities 用作负债抵押的资产 CAN1~  
assets portfolio 资产投资组合 _~}2@&*G"  
assets price 资产价格 J: I@kM  
assets quality 资产质素 h}DKFrHW;-  
assets realization 资产变现
S&D8Rao5  
assets refinancing arrangement 资产再集资安排 N&|,!Cu  
assets securitization 资产证券化 gr# |ZK.`  
assets situated outside Hong Kong 在香港以外地方的资产 s3K!~v\L]  
assets stripping 削减资产；拆卖资产 'tjqfR  
assets value 资产值 k/BlkjlNE  
assignee 承让人 lvLz){  
assignment 转让；转让书；转让契 p9S>H  
assignment of interest 权益转让 [| N73m,&  
assignment of letters patent and trade mark 专利证书及商标转让 !\^W*nQ>l  
assignment of property 物业转让；物业转让书 dx$+,R~y  
assignment right 转让权 O]j<$GG!  
assignor 转让人 d b*J  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 #3A|Z=,
5  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 *D1vla8  
associate member 附属会员 +c__U Qx  
associated body corporate 相联法人团体 L@ejFXQg  
associated company 相联公司；联属公司 \Xr*1DI<  
associated corporation 相联法团 jx ?"`;a  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] IlB*JJnl  
公认会计师公会〔英国〕 vkeZ!klYB  
Association of Futures Exchange Brokers 香港期货经纪协会 o1-_BlZ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 #qK5i1<  
association of underwriters 承保人组织 \: B))y?}d  
assumption of control 接管 Q5sJ
|]Bc  
assurance 担保；保险；转易；转易书 yW"[}Lh4  
assurance of interest 权益的转易 azO7C*_  
at 19XX price 按一九ＸＸ年价格计算 %'S
[f  
at a discount 按赔价计算；按贴水价格计算；打折扣 b"B:DDw00  
at a premium 按溢价计算；按升水价格计算 -MFePpUt  
at call 通知付款；按通知 e_cK#9+  
at constant market price 按固定市价计算 BKgCuz:y  
at constant price 按固定价格计算 D6C h6i5$  
at cost 按成本计算 I8YCXh  
at current market price 按当时市价计算；按现时市价计算 .nEiYS|T  
at current price 按当时价格计算；按现时价格计算 k)W&ZY  
at factor cost 按要素成本计算；按生产要素成本计算 Q8.LlE999  
at money-of-the-day price 按付款当日价格计算 POX{;[SV  
at or better 按指定或较佳价位〔买卖指令〕 4Tb"+Y
}  
at par 按面值计算；平价 wt
i  
at sight 见票即付 >5D;uTy u  
at the close 按收市盘 ViG>gMGv  
at the opening 按开市盘 GR_caP  
attestation 见证；见证条款 n9-WZsc1  
at-the-money option 平价期权 @Y}G,i  
attorney 受权人；受托代表人 _>8Q{N\- {  
attornment 新拥有人承认书 ,lFp4C  
attributable profit 可归属利润 T8yMaC  
attributable share value 可归属股份价值 oY7jj=z#T  
Auckland Stock Exchange 奥克兰证券交易所 tk>J mcTw  
auction 拍卖 V7cr%tY5  
auctioneer 拍卖商 mU.c!|Y  
audit 审计；核数 P4+PY 8  
Audit Commission 审计署 b/ h#{'  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] rj4R/{h  
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〕 {kr14l*2  
audit review 帐目审查 ff~1>=^  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ~qK/w0=j  
audited account 审计帐目；经审计的帐目 \)ZC
B7|  
audited annual account 经审计的周年帐目 Z9Z\2t  
audited balance sheet 经审计的资产负债表 MIb[}w=  
auditor 核数师；核数主任；审计师 <d >!%  
auditor's certificate 核数师证明书；审计师证明书 QX-n l~  
auditor's report 核数师报告；审计师报告 ru
4M=D  
Aussie bond 澳元债券 b`F]oQ_*  
austerity budget 紧缩预算 pbw{Ez
M  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 {-%8RSK=<  
Australia All Ordinaries Index 澳洲所有普通股票指数 z%\&n0  
Australian Dollar [AUD] 澳元 ?/myG{E  
Australian Options Market 澳大利亚期权市场 8pZOgh  
Australian Securities Commission 澳洲证券事务监察委员会 ;|:R*(2   
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 *%E\mu,,c  
Australian Stock Exchange 澳大利亚证券交易所 c]/S<w<  
Austrian Schilling [ATS] 奥地利先令 xErb11  
authentication 认证；鉴证 ;uzLa%JQ  
authority to purchase 委托购买证；委购书 E]=>@EX  
authorization 认可；核准；授权；授权书 8(L6I%k*  
authorization by direction 指示授权 8;#yXlf  
authorization by instruction 指令授权 NFR>[L V  
authorization by warrant 令状授权 \N$)Q.M  
authorization of unit trust 单位信托的认可 +[_3h9BK  
authorized agent 指定代理人 gYe6(l7m  
authorized capital 法定资本 sV\K[4HG  
authorized clerk 出市员 0?dr(   
authorized dealer 认可交易商 @PctBS<s  
authorized financial institution 认可财务机构 (NN;1{DB8  
authorized fund 认可基金 RgZ9ZrE\  
authorized fund house 获授权的基金公司；认可基金公司 L0GQH;Y,h  
authorized institution 认可机构 "fW }6pS  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 DJAKF  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 TQ5kM  
authorized insurer 获授权保险人；获认可承保人 ),|z4~  
authorized investment 特准投资项目 3rjKwh7  
authorized person 获授权人 dC|6z/  
authorized representative 获授权代表 o?6m/Klw6  
authorized share capital 法定股本 `*U$pg  
automated quotation system 自动报价系统 TBRG D l  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] P+wpX  
自动交易系统〔香港期货交易所有限公司〕 =|8hG*D8  
automatic adjustment mechanism 自动调整机制 l5\
V4  
automatic adjustment system 自动调整系统 QHc([%oV  
Automatic Clearing House 自动票据交换所 O%N.;Ve  
automatic exchange rates accumulation system 自动化汇率累集系统 8@RtL,[d
 
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 (.VS&Kv#U  
automatic teller machine [ATM] 自动柜员机 ou-uZ"$,c  
autopay 自动转帐 }}D32TVN  
available assets 可用资产
wm_rU]  
available fiscal reserve 现存财政储备 tw&v@HUP  
available profit 可用利润 5$+ssR_?k  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 iRbe$v&N  
average 平均；平均数；海损 *>1^q9M  
average basic salary 平均基本薪金 0/9]TIc  
average consumer expenditure 平均消费开支；一般消费开支 ivyaGAF}+o  
average cost 平均成本 QodWUbi'&  
average cost of land production 增辟土地平均成本 YPf?  
average daily turnover 平均每日成交额 `b%lojT.  
average daily wage rate 平均每日工资率  1X&jlD?  
average expenditure pattern 平均开支模式 e =r b  
average growth rate 平均增长率 K[LuvS  
average net fixed assets 固定资产平均净值 $*T?}r>  
average of relatives 相对价格平均数 >P&1or)e%  
average price 平均价格 1@JusS0^K  
average propensity to consume 平均消费倾向；一般消费倾向 $EX(-!c  
average propensity to save 平均储蓄倾向；一般储蓄倾向 c&FOt  
average rate 平均率 WqF$-rBJG^  
average revenue 平均收入；平均收益 =0!j"z=  
average stock 平均库存；平均存货 RZ;s_16GQ  
average yearly rent 平均年租 V; CPn  
avoidance of double taxation 避免双重课税 S!+>{JyQ  
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 !8|}-eFY  
<aDZ{T%  
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