一些有用的会计术语(也不知道发的地方对不对)A

A: 1*XqwBV  
A share Ａ股；甲类股份 Q,>AT$|  
abatement of tax 减税；减扣免税额 i+OyBDkJM!  
ABN AMRO Bank N.V. 荷兰银行 Q?~l=}2  
above-the-line expenditure 线上项目支出；经常预算支出 ~!@a  
above-the-line receipt 线上项目收入；经常预算收入 #VLTx!5o  
ABSA Asia Limited 南非联合亚洲有限公司 'SC`->F4D  
absolute change 绝对数值变更 #]9yzyb_y  
absolute expenditure 实际开支 cng1k  
absolute guideline figure 绝对准则数字 ST{<G  
absolute interest 绝对权益 \eN}V  
absolute order of discharge 绝对破产解除令 IlH*s/  
absolute profit margin 绝对利润幅度 5z0S
jQ  
absolute value 实值；绝对值 by-B).7  
absolutely vested interest 绝对既得权益 b(wiJ&t  
absorbed cost 已吸收成本；已分摊成本 ,$*$w<  
absorption 吸收；分摊；合并 'E9\V\bi  
absorption rate 吸收率；摊配率；分摊率 8ED6C"6  
ACB Finance Limited 亚洲商业财务有限公司 wuPx6hC
l  
acceptable form of reciprocity 合理的互惠条件 \5Hfe;ny-~  
acceptable rate 适当利率；适当汇率 T3\Q<  
acceptance agreement 承兑协议 @hk~8y]rz  
acceptance for honour 参加承兑 6b@:La  
acceptor 承兑人；接受人；受票人 8kk$:8  
acceptor for honour 参加承兑人 J:t1W=lJ3  
accident insurance 意外保险 1|2X0Xm{  
Accident Insurance Association of Hong Kong 香港意外保险公会 (i
 {  
accident insurance scheme 意外保险计划 xR$xAcoSB  
accident year basis 意外年度基准 1Eh(U  
accommodation 通融；贷款 *\emRI>  
accommodation bill 通融票据；空头票据  $///N+B  
accommodation party 汇票代发人 C/)Xd^#  
account balance 帐户余额；帐户结余 5K,Y6I&$SJ  
account book 帐簿 W}Z'zU?[  
account collected in advance 预收款项 d>2>mT$U  
account current book 往来帐簿 f"z96{zo  
account of after-acquired property 事后取得的财产报告 !iMsTH<  
account of defaulter 拖欠帐目 5@?P8  
account payable 应付帐款 %|UCs8EFm  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 leiP/D6s  
account receivable 应收帐款 <}G7#xg  
account receivable report 应收帐款报表 `w2hJP  
account statement 结单；帐单；会计财务报表 Ok9XC <Xu  
account title 帐户名称；会计科目 ;asB@Q  
accountant's report 会计师报告 >=wlS\:"  
Accountant's Report Rules 会计师报告规则 NT:p6(s^  
accounting and auditing procedure 会计与审计程序；会计与核数程序 TeQpmhN  
Accounting Arrangements 《会计安排》 geua8;  
accounting basis 会计基础 ^MuO;<<,.  
accounting by Official Receiver 破产管理署署长呈交的帐目 H.*XoktC]  
Accounting Circular 《会计通告》 op;OPf,  
accounting class 会计类别 >-f`mT  
accounting date 记帐日期；会计结算日期 k\A8Z[  
accounting for money 款项核算 rlgp1>89  
Accounting Officer 会计主任 -Zkl\A$>  
accounting period 会计报告期；会计期 Mc9%s$MT  
accounting policy 会计政策；会计方针 c{zQX0  
accounting practice 会计惯例 MC^H N w  
accounting principle 会计准则 q'[5h>Pa  
accounting record 会计记录 4&}LYSZl  
accounting report 会计报告 2}K7(y!?u  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0X.pI1jCO  
Accounting Society of China 中国会计学会 Yz4Q!tL  
accounting statement 会计报表 >IsRd  
accounting system 会计制度；会计系统 tAefBFu  
accounting transaction 会计事项；帐务交易 SZNM$X|T  
accounting treatment 会计处理 $0 eyp]XC\  
accounting year 会计年度 3V2"1Ic  
accretion 增值；添加 >HXT:0  
accrual 应计项目；应累算数目 3 cu`U`  
accrual basis 应计制；权责发生制 >k5nU^|B1  
accrual basis accounting 应计制会计；权责发生制会计 Ab/gY$l  
accrue 应累算；应计
]7eQ5[5s  
accrued benefit 应累算利益 5?{a=r9  
accrued charges 应计费用 2/3,%5j_  
accrued cumulative preference share dividend 应累算的累积优先股股息 hIE$ut +  
accrued expenses 应累算费用 oIN!3  
accrued interest payable 应付利息；应计未付利息 \}Z5}~S  
accrued interest receivable 应收利息；应计未收利息 ,dP-sD;<  
accrued right 累算权益 *MglX<  
accruing profit 应累算的利润 ~J)_S' #  
accumulated fiscal reserve 累积财政储备 o[X'We;  
accumulated profit 累积利润；滚存溢利 2eK!<Gj  
accumulated reserve 累积储备 z1K@AaRx  
accumulation of surplus income 累积收益盈余 f%;8]a9  
acquired assets 既得资产 OW;]=k/(  
acquisition 收购；购置；取得 u,I_p[`E  
acquisition cost 购置成本 nDhr;/"i  
acquisition expenses 购置费用 NJRk##Z  
acquisition of 100% interest 收购全部股权 _SY4Qs`d  
acquisition of control 取得控制权 +iY.YV  
acquisition of fixed assets 购置固定资产 R.-2shOE'  
acquisition of shell “买壳” @lRT
p  
acquisition price 收购价 fYBmW')  
act of God 天灾 KEEHb2q  
acting partner 执事合伙人 >+ulLQqe  
active market 买卖活跃的市场；交投畅旺的市场；旺市 f%<kcM2  
active partner 积极参与的合伙人 Cz` !j  
active trading 交投活跃 &'Pwz  
actual circulation 实际流通 2r4owB?  
actual cost 实际成本 h\k@7wgu  
actual expenditure 实际开支；实际支出 c 2t<WRG  
actual income 实际入息；实际收入；实际收益 TCWy^8LA  
actual market 现货市场 F jsnFX;  
actual price 现货价；实际价格 tJ;<=.n  
actual profit 实际利润 WBvh<wTw;  
actual quotation 实盘；实际价位；实际报价 fMgB!y"Em  
actual year basis 按实际年度计算 -^yb[b,  
actuals 实货 CY"&@v1  
actuarial investigation 精算调查 
ssj(-\5  
actuarial principle 精算原则 2iO AUo+  
actuarial report 精算师报告 lV<2+Is  
Actuarial Society of Hong Kong 香港精算学会 LQ(z~M0B  
actuarial valuation 精算师估值 9%T~^V%T7  
actuary 精算师 o`,|{K$H  
ad referendum agreement 暂定协议；有待覆核的协定 fyaiRn9/  
ad valorem duty 从价税；按值征税 /%fBkA#n  
ad valorem duty system 从价税制 bis}zv^%v  
ad valorem fee 从价费 {xJq F4  
ad valorem tariff 从价关税 z><uYO$  
additional allowance 额外免税额 M$iDaEu-  
additional amount for unexpired risk 未过期风险的额外款额 Z\c^CN  
additional assessable profit 补加应评税利润 _$g6Mj]1z  
additional assessment 补加评税 iZm# "}VG  
additional commitment 额外承担 RvrZtg5  
additional commitment vote 额外承担拨款 HtY0=r  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )lh48Ag0t;  
additional dependent parent allowance 供养父母额外免税额 }ya@*jH  
additional provision 额外拨款 5G  @  
additional stamp duty 附加印花税 6:_@;/03%  
additional tax 补加税罚款；补加税款 A@M%}h  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 4j+FDc`  
adjudged bankrupt 被裁定破产 ])Rs.Y{Q5  
adjudicated bankrupt 裁定破产人 VAPRI\uM;  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 j=c=Pe"?u  
adjudication of bankruptcy 裁定破产；宣告破产 7m='-_w)?w  
adjudication of insolvency 裁定无力偿还债务 "pUqYMB2i  
adjusted actual 经调整的实数；调整后的实数 xgeDfpF'  
adjusted current assets 经调整的流动资产；调整后的流动资产 4u0\|e@a  
adjusted figure 经调整的数字；调整后的数额 d^b(Uo=$  
adjusted liabilities 经调整的负债；调整后的负债 z 3((L  
adjusted loss 经调整的亏损；调整后的亏损 d+DdDr  
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 CWKN0HB  
adjusted profit 经调整的利润；调整后的利润 Zfwhg4G~  
adjusted surplus 经调整的盈余额；调整后的盈余额 vfBIQfH  
adjusted value 经调整的价值；调整后的价值 v_=xN^R  
adjustment 调整；修订；理算〔保险〕 9)2kjBeb  
adjustment centre 调剂中心 1V?)T  
adjustment lag 调整过程的时间差距；调整时差 bT93R8yp  
adjustment mechanism 调整机制 ' b?' u  
adjustment of loss 亏损调整 Em6P6D>S>,  
adjustment process 调整过程；调整程序 "$P|!k45(  
adjustment range 调整幅度 gbf2ty  
administered exchange rate 受管制汇率 ,yPs4',d  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Z!#n55|  
administration expenses 行政费用 zt,Tda4Y  
administration fee 手续费；行政费 Qk`ykTS!  
administration in bankruptcy 破产管理 (p6$Vgdt  
administration order 遗产管理令 [k<"@[8)  
administrator 管理人；遗产管理人 .0ov>4,R  
administrator of the estate 遗产管理人 ={'*C7K)oK  
admission of debt 债项承认书 s0D,n1x  
admission of proof 接纳债权证明 9c pjO  
advance 放贷款项；垫付款项；预支款项；预付款项 R k
'5L  
advance account 暂支帐目；预付款帐户 F6'[8f  
advance compensation 预付补偿金 WxE^S ??|  
advance from shareholder 股东垫款 VKGH+j[  
advance pending reimbursement 预支以待日后付还 (g(.gN]  
advanced economy 先进经济体系 A8|DB@Bi  
advancement 预付；预付财产 X1wlOE  
advances warrant 垫款令 r [NI#wW  
advancing 贷出 Ku'OM6D<  
adverse balance 逆差 I|
Vyv  
adverse exchange 逆汇 mE>v (JY  
advertisement addressed to shareholders 在报章刊登的致股东通告 >{/As][  
advice for collection 托收通知书 lRO7 Ae  
advice of drawing 提款通知书；汇票通知书 %KjvV<f-a  
advice of payment 付款通知 :6h$1 +6  
Advisory Committee [Securities and Futures Commission] \}:RG^*m  
谘询委员会〔证券及期货事务监察委员会〕 O8\>?4)  
Advisory Committee on Diversification 经济多元化谘询委员会 }8lv
i vR4  
affidavit 誓章；遗产申报誓章 c>~q2_}W(  
affidavit of no receipt 述明无收款的誓章 E8gbm&x*  
affiliate 联号；联营公司；附属公司 uDe%M  
affiliated company 附属公司；联号；联营公司 0oC5W?>8s  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 H0dHW;U<1  
affordability 负担能力 U<|hIv-&  
African Development Bank [AfDB] 非洲开发银行 KzgW+6*G  
after-acquired property 事后取得的财产 bh Nqj  
after-hours dealing 市后交易 f52*s#4}  
after-tax profit 税后盈利；税后利润；税后溢利 h=a-~= 8  
agency agreement 代理协议 9>QGsf.3  
agency expenses 代理机构的开支 Gl!fT1zh0  
agency fee 代理费 l^~E+F~  
Agency Law 《代理法》 \jR('5DcB  
agent 代理人；承销人 r0Cc0TMdj  
agent of company 公司代理人 r}>q*yx:  
agent's fee 代理人费；经纪费 Tr\6AN?o  
aggregate 总计；总数；总体数字 BdMmeM2h  
aggregate amount 总款额；总额 a ](Jc)  
aggregate assets and liabilities 总体资产与负债 2bnF#-(  
aggregate at constant price 按固定价格计算的总体数字 DTx!# [  
aggregate demand 总需求 M
94zlW<  
aggregate gross position 总持仓量 3QZ~t#,7ij  
aggregate limit 总限额 O>vbAIu  
aggregate of salaries tax 合计薪俸税 B8G9V6KS-  
aggregate performance 总体表现；总体业绩 e6 &-f  
aggregate supply 总体供应 sJ3O ]  
aggregate surplus 总盈余 0`H)c) pP  
aggregate total 整体总额 eV"Za.a.  
aggregate value 总值；合计价值 03)R_A  
aggregated basis 合计基准 W]TO%x{  
aggregated net chargeable income 合计应课税入息实额 $ap6Vxjr  
aggregation 合并计算；合计；总和 ",O}{z  
aggregation of incomes of husband and wife 夫妇入息合并计算 P&g.%8b~84  
aggregation of property 财产的总和 n1E^8[~'  
agio 差价；贴水 r.~^h^c]  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 3Yb2p!o  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ZH s' #  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 th4yuDPuA  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ,ve$bSp  
《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》 Zqp<8M2  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment .a@>1XO  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 8T]x4JQ0  
agreement for a settlement 授产协议 pD@2Mt0|]=  
agreement for assignment 转让协议 n[f<]4<  
agreement for sale 售卖协议；买卖协议 IncHY?ud<  
agreement for sale and purchase 买卖协议 _+0QQ{'N  
agreement for the payment of interest 支付利息协议 kv8 /UW  
agreement for the repayment of money 还款协议 jI%g!  
agreement of reinsurance 再保险协议 ,Oj 53w=  
Agricultural Bank of China 中国农业银行 2D vKW%;  
air passenger departure tax 飞机乘客离境税 '#*5jn]CqB  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 wI{ED  
airport tax 机场税
6@X j  
alcohol duty 酒精税 O_~vl m<#  
alienation 让与；让渡；转让 .29y3}[PO  
alimony 生活费；赡养费 tR{
@NFUcu  
All Ordinaries Index [AOI] 所有普通股指数 $LXz Q>w9  
all risks 全险；综合险 {E3329t|'  
All Sales Record for Stock Market 《股票市场成交报告》 lYq/ n&@_1  
Allied Capital Resources Limited 新联财务有限公司 bdBFDg  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 %uUQBZ4  
allocation letter 拨款信件 s9\HjK*+  
allocation of fund 分配款项；预留款项 n7$2
1*,  
allocation of profit 利润分配；溢利分配 p]^?4  
allocation warrant 拨款令 YT@D*\  
allotment 分配；配股 DtRu&>o_6D  
allotment notice 股份配售通知；配股通知 s0/
[mAY  
allotment of shares 股份分配 Wf>P[6  
allowable 可获宽免；免税的 O\z]1`i*o  
allowable business loss 可扣除的营业亏损 wU $j/~L  
allowable expenses 可扣税的支出 2<X.kM?N{B  
allowance 免税额；津贴；备抵；准备金 ?z/ )Hkw  
allowance for debts 债项的免税额 %9HL
"  
allowance for depreciation by wear and tear 耗损折旧免税额 ;5.S"  
allowance for funeral expenses 殡殓费的免税额 M~SbIk<#a<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 m.':5  
allowance for repairs and outgoings 修葺及支出方面的免税额 uB*Y}"Fn  
allowance to debtor 给债务人的津贴 1 Vq)& N  
alteration of capital 资本更改 pf%B  
alternate trustee 候补受托人 o 00(\ -eb  
amalgamation 合并 R>CIEL  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 84|oqwZO  
ambit of charges 征税范围；收费范围 \[CPI`yQe  
amended valuation 经修订的估值 C\RJ){dk  
American Commodities Exchange 美国商品交易所 '0MH-M  
American Express Bank Limited 美国运通银行 Kc,=J?Ob  
American Stock Exchange 美国证券交易所 i p"LoCE  
amortization 摊销 yr"BeTrS.  
amount due from banks 存放银行同业的款项 wusj;v4C4M  
amount due from banks abroad 存放海外银行同业的款项 QGkMT+A  
amount due from holding companies 控股公司欠款 65g"$:0  
amount due from local banks 存放本港银行同业的款项 ='U>P( R-  
amount due to banks 银行同业的存款 na)-'  
amount due to banks abroad 海外银行同业的存款 EsK.g/d  
amount due to holding companies 控股公司存款 -&UP[Mq  
amount due to local banks 本港银行同业的存款 []#>r k~  
amount due to outport banks 外埠银行同业的存款 =TcT
`](o  
amount for note issue 发行纸币的款额 mR|;}u;d  
amount of bond 担保契据的款额 +/|;<K5_LI  
amount of consideration 代价款额 %fH&UFby  
amount of contribution 供款数额 BK/~2u  
amount of indebtedness 负债款额 NKX62 ZC  
amount of principal of the loan 贷款本金额 *l9Wj$vja  
amount of rates chargeable 应征差饷数额 m&&Y=2  
amount of share capital 股本额 L3s1a -K  
amount of sums assured 承保款额 o)}M$}4  
amount of variation 变动幅度 s ~Xa=_+D  
amount of vote 拨款数额 ,!i!q[YkL9  
amount payable 应付款额 R{R'byre  
amount receivable 应收款额 U1,f$McZs  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ("!P_Q#  
analysis 分析 Fr{}~fRW<  
ancillary risk 附属风险 7{f
Oo%(7  
annual account 周年帐目；周年帐目报表；年度决算；年结 POl_chq  
annual accounting date 年结日期 J}M_Ka  
annual allowance 每年免税额；年积金；年度津贴；年津 G-#]|)  
annual balance 年度余额 t_\;G~O9-M  
annual disposable income 每年可动用收入 R{3vPG  
annual estimates 周年预算 6{8
dv9tK  
annual fee 年费 Z+EN]02|  
annual general meeting 周年大会 .r4M]1Of  
annual growth rate 年增率；每年增长率 8+=-!":]  
annual long-term supplement 长期个案每年补助金 QH]G>+LI5  
annual pensionable emolument 可供计算退休金的年薪 vXUq[,8yf  
annual report 年报 K'tck
J#%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Zy+EIx  
annual return 周年报表；周年申报表；每年报税表格 ?VCM@{9  
Annual Return Rules 《周年报表规则》 E,EpzB$_dj  
annual review of consumer prices 每年消费物价回顾 873'=m&  
annual roll-forward basis 逐年延展方式 tY>_+)oi  
annual salary 年薪 g6V>_|  
annual statement 年度报表；年度决算表 o / i W%  
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 jph"94  
annuitant 年金受益人 5U[bn=n  
annuity 年金 nbf w7u  
annuity contract 年金合约 1:Dm,d;  
annuity on human life 人寿年金 48p< ~#<W\  
antecedent debt 先前的债项 8-clL\bm  
ante-dated cheque 倒填日期支票 zh60b{  
anticipated expenditure 预期开支 u ^}R]:n  
anticipated net profit 预期纯利 _W +  
anticipated revenue 预期收入 4w<4\zT_U}  
anti-inflation measure 反通货膨胀措施 J\fu6Ti  
anti-inflationary stance 反通货膨胀立场 FsTl@zN  
apparent deficit 表面赤字 J~=tR1k  
apparent financial solvency 表面偿债能力 23_\UTM}1  
apparent partner 表面合伙人 Dc;zgLLL  
application for personal assessment 个人入息课税申请书 78n`VmH~L  
application of fund 资金应用 l<"Z?z  
application to release as liquidator and to destruct the books of accounts and documents x
|0@T?  
申请免除清盘人职务及毁灭帐簿与文件 7!r)[2l  
appointed actuary 委任精算师 YI!@
,t  
appointed auditor 委任核数师；委任审计师 9@{=2 k  
appointed trustee 委任的受托人 !%,k]m'  
appointer 委任人 '3'*VcL(  
apportioned pro rata 按比例分摊 PEIf)**0N  
apportionment 分配；分摊 ,lUr[xzV  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Z?AX  
apportionment formula 分摊方程式 bzh`s<+  
apportionment of estate duty 遗产税的分摊 iF!r}fUU6  
appraisal 估价；评估 x=jS=3$8  
appreciable growth 可观增长 ^`< %P
k  
appreciable impact 显着影响 XaH%i~}3  
appreciable increase 可观增长 ?VaAVxd29  
appreciation 增值；升值 8*[Q{:'.  
appreciation against other currencies 相对其他货币升值 l2[{T^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 aH(B}wh{  
appreciation tax 增值税 ~P5;k_&  
appropriation 拨款；拨用；拨付 aNxq_pRb  
appropriation account 拨款帐目 tJgo%P1  
Appropriation Bill 拨款法案 @Q#<-/  
appropriation-in-aid system 补助拨款办法 ,'>,N/JA  
approved assets 核准资产 3<vw#]yL  
approved basket stock 认可一篮子证券 n |Is&fy  
approved budget 核准预算 )cUFb:D*"  
approved charitable donation 认可慈善捐款 >ngP\&\  
approved charitable institution 认可慈善机构 8<X,6  
approved currency 核准货币；认可货币 !hS~\+E  
approved estimates 核准预算 `fm^#Nw  
approved estimates of expenditure 核准开支预算 s J~WzQ  
approved overseas insurer 核准海外保险人 JS{trqc1d  
approved overseas trust company 核准海外信托公司 /QT"5fxKJ  
approved pooled investment fund 核准汇集投资基金 ~4{|  
approved provident fund scheme 认可公积金计划 {L9WeosQ  
approved provision 核准拨款 '(o*l  
approved redeemable share 核准可赎回股份 z:a%kZQ!0  
approved regional stock 认可地区性证券 XZ1oV?Z4  
approved retirement scheme 认可退休金计划 IP3%'2}-  
approved subordinated loan 核准附属贷款 uFH ]w]X  
arbitrage 套戥；套汇；套利 t.YY?5l  
arbitrageur 套戥者；套汇者 `:y
{  
arbitrary amount 临时款项 DuV@^qSbG.  
arrangement 措施；安排；协定 ,4`=gKn  
arrears 欠款 IJz=SV  
arrears of pay 欠付薪酬 6OOdVS3\J  
arrears of revenue 逾期未收税款；逾期未收的帐项 XA4miQn&  
articles of association 组织章程；组织细则；组织章程细则 CUG3C  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -w#*~Q{'*  
ascertainment of profit 确定利润 8n`O{8:fi  
"Asia Clear" “亚洲结算系统” ;(1Xb   
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 fO'"UI  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 PW)Gd +y  
Asian Development Fund [ADF] 亚洲发展基金 )~CnDk}^R  
Asian dollar bond 亚洲美元债券 `L#`WC@[o  
Asian dollar market 亚洲美元市场 !`$xN~_  
Asian dollar rate 亚洲美元利率 :,]*~
Nl  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 t=B>t S.hO  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 }63Qh}_Y  
asked price 沽盘；喊价；索价；卖方报价 QW[ gDc  
assessable income 应评税入息 I&lb5'6D  
assessable loss 应评税亏损 ^w1&A3=6  
assessable profit 应评税利润 `of`uB  
assessable value 应评税值 ;5TQH_g  
assessed profit 估定利润  WPnw  
assessed value 经评估价值 ?9I=XTR  
assessment 评税；评定；估价；评税单 c"H59 j
E  
assessment number 评税编号；估价编号 8a}et8df:  
assessment of additional tax 补加税评税 )CAEqP  
assessment of performance 业绩评估；实绩评价 THcK,`lX@  
Assessor 评税主任 |'?./  
asset price bubbles 资产价格泡沫 F\lnG  
asset-backed securities 具资产保证的证券 Rx,Qw> #  
assets accretion 资产增值 /yhGc}h  
assets and liabilities 资产与负债 Jq8CII  
assets betterment statement 资产递增表；资产改进表 $MPh\T  
assets lending 实物放款；有抵押贷款 KbP( ;  
assets of the company passing on the death 死者去世时转移的公司资产 Iq%f*Zm<  
assets pledged as security for liabilities 用作负债抵押的资产 FWu[{X;  
assets portfolio 资产投资组合 y53f73Cg  
assets price 资产价格 :e|[gEA  
assets quality 资产质素 :1/K$A)^{  
assets realization 资产变现 kafRuO~$  
assets refinancing arrangement 资产再集资安排 d=J$H<  
assets securitization 资产证券化 C[0*>W8o  
assets situated outside Hong Kong 在香港以外地方的资产 byrK``f  
assets stripping 削减资产；拆卖资产 dd{pF\a  
assets value 资产值 oI2YJ2?Je8  
assignee 承让人 5OS|Vp||
b  
assignment 转让；转让书；转让契 xQ{n|)i>  
assignment of interest 权益转让 "?r=n@Kv  
assignment of letters patent and trade mark 专利证书及商标转让 C % d  
assignment of property 物业转让；物业转让书 Q+ tUxa+  
assignment right 转让权 ,k=1'7d  
assignor 转让人 hynX5,p;.  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 dd=';%?  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 dYP-QUM$7  
associate member 附属会员 U0Q:sA U  
associated body corporate 相联法人团体 ]u\K}n6[q  
associated company 相联公司；联属公司 GI ~<clhf  
associated corporation 相联法团 /xseI)y.B  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] wAn}ic".b  
公认会计师公会〔英国〕 WhU-^`[*  
Association of Futures Exchange Brokers 香港期货经纪协会 ZBX,4kxK7  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 A"$UU6Z4  
association of underwriters 承保人组织 Aqp$JM >  
assumption of control 接管 FdZG%N>Z  
assurance 担保；保险；转易；转易书 djG
zJLH  
assurance of interest 权益的转易 ;WG6|QgV?-  
at 19XX price 按一九ＸＸ年价格计算 H/Wo~$  
at a discount 按赔价计算；按贴水价格计算；打折扣 I<v:xTor  
at a premium 按溢价计算；按升水价格计算 -kZOve|5  
at call 通知付款；按通知 P*M$^p
  
at constant market price 按固定市价计算 nm3/-Q},  
at constant price 按固定价格计算 xdqiogue  
at cost 按成本计算 D%k`udz<  
at current market price 按当时市价计算；按现时市价计算 ?~g X7
{>  
at current price 按当时价格计算；按现时价格计算 ]EhU8bZ  
at factor cost 按要素成本计算；按生产要素成本计算 (w+d
B8)X  
at money-of-the-day price 按付款当日价格计算 ~ R:=zGDV  
at or better 按指定或较佳价位〔买卖指令〕 qDzd_E@aR  
at par 按面值计算；平价 W\W|v?r  
at sight 见票即付 B)1.CHV%<  
at the close 按收市盘 ag~4m5n*~  
at the opening 按开市盘 bF#1'W&  
attestation 见证；见证条款 IW1+^F9NEw  
at-the-money option 平价期权 ?jDdF  
attorney 受权人；受托代表人 R,'` A.Kk  
attornment 新拥有人承认书 GNI
ZHyT(O  
attributable profit 可归属利润 vXA+4 ?ZG  
attributable share value 可归属股份价值 Q,1TD2)h  
Auckland Stock Exchange 奥克兰证券交易所 x<-n}VK\  
auction 拍卖 equTKM  
auctioneer 拍卖商 8T2iqqG/1  
audit 审计；核数 kS@6'5U  
Audit Commission 审计署 pMfP3G7V  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] S9'8rn!_  
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〕 $cUTe  
audit review 帐目审查 /N'|Vs,X  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 l_`DQ
8L`  
audited account 审计帐目；经审计的帐目 HU='Hk!  
audited annual account 经审计的周年帐目 ZV?~~_9  
audited balance sheet 经审计的资产负债表 ==i:*  
auditor 核数师；核数主任；审计师 .S{Q }S  
auditor's certificate 核数师证明书；审计师证明书 #UO#kC<2(B  
auditor's report 核数师报告；审计师报告 Ig*qn# Dd  
Aussie bond 澳元债券 @fML.AT  
austerity budget 紧缩预算 8D[,z 7n  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 n%"0%A  
Australia All Ordinaries Index 澳洲所有普通股票指数 S@N:Cj  
Australian Dollar [AUD] 澳元 R>05MhA+  
Australian Options Market 澳大利亚期权市场 qit D{;  
Australian Securities Commission 澳洲证券事务监察委员会 y&$mN  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 S<+/Ep 2  
Australian Stock Exchange 澳大利亚证券交易所 AZi|85rN  
Austrian Schilling [ATS] 奥地利先令 >We:gKxr  
authentication 认证；鉴证 mROXwzL
 
authority to purchase 委托购买证；委购书 _Coh11  
authorization 认可；核准；授权；授权书 T<\!7RnLc  
authorization by direction 指示授权 G31??L:<  
authorization by instruction 指令授权
_ zh>q4M  
authorization by warrant 令状授权 .%iJin"  
authorization of unit trust 单位信托的认可 X
w|t.0  
authorized agent 指定代理人 ~gjREl,+D#  
authorized capital 法定资本 tk"+PTGJT  
authorized clerk 出市员 Rp!R&U/  
authorized dealer 认可交易商 e!:/enQo  
authorized financial institution 认可财务机构 [^U#ic>cT  
authorized fund 认可基金 %kcyE<c  
authorized fund house 获授权的基金公司；认可基金公司 D)u 9Y  
authorized institution 认可机构 QnWM<6xK"  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 <`~zKFUQ[  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 b.<>CG'  
authorized insurer 获授权保险人；获认可承保人 ns{BU->f  
authorized investment 特准投资项目
;T6x$e  
authorized person 获授权人 j#`d%eQ~J  
authorized representative 获授权代表 @L)=epC  
authorized share capital 法定股本 e>:bV7h j~  
automated quotation system 自动报价系统 c2,1d`  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] RnA>oKc  
自动交易系统〔香港期货交易所有限公司〕 j\ dY  
automatic adjustment mechanism 自动调整机制 (($"XOU  
automatic adjustment system 自动调整系统 *i}Nb*Z3  
Automatic Clearing House 自动票据交换所 TvEN0RV2  
automatic exchange rates accumulation system 自动化汇率累集系统 (Nky?*  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 +:s]>R eDa  
automatic teller machine [ATM] 自动柜员机 '_~X(izc  
autopay 自动转帐 j70]2NgX  
available assets 可用资产
KvFGwq"X  
available fiscal reserve 现存财政储备 UP@a ?w  
available profit 可用利润 sw(dd01a 7  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 :[#~,TW  
average 平均；平均数；海损 }P5zf
$  
average basic salary 平均基本薪金 _>G=v!  
average consumer expenditure 平均消费开支；一般消费开支 4|&7j7<u  
average cost 平均成本 }WN0L?h.E  
average cost of land production 增辟土地平均成本 i&r56m<  
average daily turnover 平均每日成交额 3E!#?N|v  
average daily wage rate 平均每日工资率 .Q,IOCHk  
average expenditure pattern 平均开支模式 "]jGCo>9  
average growth rate 平均增长率 =-ky%3:`@  
average net fixed assets 固定资产平均净值 y11/:|  
average of relatives 相对价格平均数 9Yh0' <Z  
average price 平均价格 J|orvnkK  
average propensity to consume 平均消费倾向；一般消费倾向 09f:%!^u  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Al^n&Aa+\  
average rate 平均率 7VF^&6  
average revenue 平均收入；平均收益 \~(ww3e  
average stock 平均库存；平均存货 {|}tp<:2  
average yearly rent 平均年租 PgKA>50a  
avoidance of double taxation 避免双重课税 1I?D$I>CV  
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 X(-e-:B4;  
"d a%@Zy  
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