一些有用的会计术语(也不知道发的地方对不对)A

A: .
4[3r[  
A share Ａ股；甲类股份 ]q{_i  
abatement of tax 减税；减扣免税额 bI|G %  
ABN AMRO Bank N.V. 荷兰银行 o}114X4q;  
above-the-line expenditure 线上项目支出；经常预算支出 &`v?oN9$  
above-the-line receipt 线上项目收入；经常预算收入 l;@+=uVDHm  
ABSA Asia Limited 南非联合亚洲有限公司 6{]F#ig=  
absolute change 绝对数值变更 0>7Ij7\[8  
absolute expenditure 实际开支 ;J,(YNI 1  
absolute guideline figure 绝对准则数字 [UZr|F  
absolute interest 绝对权益 rf%lhBv  
absolute order of discharge 绝对破产解除令 Rh|9F yN  
absolute profit margin 绝对利润幅度 "%Y=+  
absolute value 实值；绝对值 c_*w<vJ-'  
absolutely vested interest 绝对既得权益 -'d:~:1f  
absorbed cost 已吸收成本；已分摊成本 yiC7)=  
absorption 吸收；分摊；合并 s. A}ydtt  
absorption rate 吸收率；摊配率；分摊率 EUuSN| a  
ACB Finance Limited 亚洲商业财务有限公司 <JWU@A-.
y  
acceptable form of reciprocity 合理的互惠条件 rY45.,qWs  
acceptable rate 适当利率；适当汇率 mLZ1u\7W  
acceptance agreement 承兑协议 G@`F{l  
acceptance for honour 参加承兑 X\P%C  
acceptor 承兑人；接受人；受票人 -i2rcH  
acceptor for honour 参加承兑人 b|Emu!9U  
accident insurance 意外保险 .
waw=C  
Accident Insurance Association of Hong Kong 香港意外保险公会 'Tjvq%ks
 
accident insurance scheme 意外保险计划 Ld}?daPj  
accident year basis 意外年度基准 Fb]+h)on  
accommodation 通融；贷款 !P=Cv=  
accommodation bill 通融票据；空头票据 VZWo.Br'W  
accommodation party 汇票代发人 * &:_Vgu  
account balance 帐户余额；帐户结余 4-x<^ ev=  
account book 帐簿 MVzuE}  
account collected in advance 预收款项 f1ANziC;i  
account current book 往来帐簿 196a~xNV  
account of after-acquired property 事后取得的财产报告 d'ZNp2L  
account of defaulter 拖欠帐目 }`<&l  
account payable 应付帐款 F/5G~17  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Mg`!tFe3  
account receivable 应收帐款 Dc-K08c  
account receivable report 应收帐款报表 .5G`Y  
account statement 结单；帐单；会计财务报表 jjj<B
'zt  
account title 帐户名称；会计科目 ;(/go\m tB  
accountant's report 会计师报告 N,Ma\D+^t  
Accountant's Report Rules 会计师报告规则 ErK1j  
accounting and auditing procedure 会计与审计程序；会计与核数程序 -t|/g5.w_  
Accounting Arrangements 《会计安排》 0d_)C>gcF  
accounting basis 会计基础 l5Bm.H_  
accounting by Official Receiver 破产管理署署长呈交的帐目 PO"lY'W.U  
Accounting Circular 《会计通告》 Cj8&wz}ez  
accounting class 会计类别 `w:kY9  
accounting date 记帐日期；会计结算日期 9hIKx:XCg  
accounting for money 款项核算 Ldz]FB|  
Accounting Officer 会计主任 WDIin6u-  
accounting period 会计报告期；会计期 *{w0=J[15  
accounting policy 会计政策；会计方针 M<w
.q|P  
accounting practice 会计惯例 K/ On|C  
accounting principle 会计准则 !\7`I}:  
accounting record 会计记录 '37 {$VHw  
accounting report 会计报告 J#Hh4Kc  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 H **tMq  
Accounting Society of China 中国会计学会 V)<>W_g  
accounting statement 会计报表 XY'8oU`]{  
accounting system 会计制度；会计系统 R<&Euph  
accounting transaction 会计事项；帐务交易 ``WTg4C(Y  
accounting treatment 会计处理 /fp8tL2
Y  
accounting year 会计年度 3E|||3rf  
accretion 增值；添加 fI)XV7,X  
accrual 应计项目；应累算数目 bN. G%1  
accrual basis 应计制；权责发生制 O0#[hY,  
accrual basis accounting 应计制会计；权责发生制会计 j;-Wf6h{  
accrue 应累算；应计 dw<i)P^   
accrued benefit 应累算利益 ~rBFP)  
accrued charges 应计费用 _ l`F}v  
accrued cumulative preference share dividend 应累算的累积优先股股息 OX;(Mg|  
accrued expenses 应累算费用 .pUB.l$)  
accrued interest payable 应付利息；应计未付利息 )-3~^Y#r_  
accrued interest receivable 应收利息；应计未收利息 t`K9K"|k  
accrued right 累算权益 f1_;da  
accruing profit 应累算的利润  pRobx  
accumulated fiscal reserve 累积财政储备 L K#A  
accumulated profit 累积利润；滚存溢利 o7!A(Eu  
accumulated reserve 累积储备 8IlUbj  
accumulation of surplus income 累积收益盈余 $?PI>9g!  
acquired assets 既得资产 ?l9sj]^w  
acquisition 收购；购置；取得 XZ |L D#  
acquisition cost 购置成本 ]
AY 4bm  
acquisition expenses 购置费用 Ww-x+U\l  
acquisition of 100% interest 收购全部股权 ..8t1+S6]  
acquisition of control 取得控制权 #AGO~#aK  
acquisition of fixed assets 购置固定资产 S!8<|WO^t  
acquisition of shell “买壳” uBbQJvL  
acquisition price 收购价 .Od:#(aq  
act of God 天灾 `nyz,  
acting partner 执事合伙人 m0bxVV^DK!  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,H7_eVLWR  
active partner 积极参与的合伙人 qIZ+%ZOu  
active trading 交投活跃 1$T`j2s  
actual circulation 实际流通 !.j{vvQ/  
actual cost 实际成本 Qf=^CQ=lV  
actual expenditure 实际开支；实际支出 $vXY"-k  
actual income 实际入息；实际收入；实际收益 < c^'$  
actual market 现货市场 *LB-V%{|'  
actual price 现货价；实际价格 /+92DV  
actual profit 实际利润 e#;43=/Ia  
actual quotation 实盘；实际价位；实际报价 "rn  
actual year basis 按实际年度计算 Z3TC
i7,m  
actuals 实货 ?_g
vI  
actuarial investigation 精算调查 nnPT08$  
actuarial principle 精算原则 b/UXO$_~-  
actuarial report 精算师报告 6-wpR  
Actuarial Society of Hong Kong 香港精算学会 m
=6?%' H}  
actuarial valuation 精算师估值 v"1&xe^4  
actuary 精算师 E"E(<a  
ad referendum agreement 暂定协议；有待覆核的协定 #a}w&O";  
ad valorem duty 从价税；按值征税 H>/,Re  
ad valorem duty system 从价税制 o
mpr})c  
ad valorem fee 从价费 7I[[S!((s  
ad valorem tariff 从价关税 { }/  
additional allowance 额外免税额 #-B<u-  
additional amount for unexpired risk 未过期风险的额外款额 %6cr4}Zm}  
additional assessable profit 补加应评税利润 jo"nK,r  
additional assessment 补加评税 $=plAi  
additional commitment 额外承担 5>9Q<*  
additional commitment vote 额外承担拨款 U^7hw(}me  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 B1}i0pV,,  
additional dependent parent allowance 供养父母额外免税额 QwhO/  
additional provision 额外拨款 |^8ND#x  
additional stamp duty 附加印花税 rd->@s|4mT  
additional tax 补加税罚款；补加税款 En&7e  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Hi[lN7ma8  
adjudged bankrupt 被裁定破产 q<E7qY+  
adjudicated bankrupt 裁定破产人 k5\V:P=#  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 fh =R  
adjudication of bankruptcy 裁定破产；宣告破产 .$-;`&0cZ  
adjudication of insolvency 裁定无力偿还债务 DLbP$&o  
adjusted actual 经调整的实数；调整后的实数 L8D=F7  
adjusted current assets 经调整的流动资产；调整后的流动资产 [1(eSH  
adjusted figure 经调整的数字；调整后的数额 ti+e U$  
adjusted liabilities 经调整的负债；调整后的负债 c
Y!Y?O  
adjusted loss 经调整的亏损；调整后的亏损 \5}PF+)|  
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 ;b [>{Q;  
adjusted profit 经调整的利润；调整后的利润 =r/K#hOR\J  
adjusted surplus 经调整的盈余额；调整后的盈余额 6E) T;R(@  
adjusted value 经调整的价值；调整后的价值 co\?SgE35  
adjustment 调整；修订；理算〔保险〕 TYuP EVEXZ  
adjustment centre 调剂中心 ph6/+[:  
adjustment lag 调整过程的时间差距；调整时差 qY-aR;  
adjustment mechanism 调整机制 <.Tllk@r)  
adjustment of loss 亏损调整 O;VqrO  
adjustment process 调整过程；调整程序 -btNwE6[.  
adjustment range 调整幅度 TE&E f$h  
administered exchange rate 受管制汇率 rrU(>jA!  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 (Yj6|`  
administration expenses 行政费用 Q)aoc.f!v  
administration fee 手续费；行政费 ;0WAfu}#H  
administration in bankruptcy 破产管理 <T7@,_T  
administration order 遗产管理令 S<]k0bC  
administrator 管理人；遗产管理人 Ia](CN*;6  
administrator of the estate 遗产管理人 c= 2E/x?  
admission of debt 债项承认书 C3 "EZe[R  
admission of proof 接纳债权证明 <IR@/b!,  
advance 放贷款项；垫付款项；预支款项；预付款项 qsp3G7\'=  
advance account 暂支帐目；预付款帐户 vhOh3  
advance compensation 预付补偿金 E~q3o*  
advance from shareholder 股东垫款 4mY^pQ1=L  
advance pending reimbursement 预支以待日后付还 0i[t[_sce  
advanced economy 先进经济体系 bP$e1I3`  
advancement 预付；预付财产 7x`$A  
advances warrant 垫款令 eW.qMx#:od  
advancing 贷出 z&!o1uq  
adverse balance 逆差 JL_(%._J  
adverse exchange 逆汇 3SWDPy  
advertisement addressed to shareholders 在报章刊登的致股东通告 z]g#2xD2  
advice for collection 托收通知书 Jy:@&c  
advice of drawing 提款通知书；汇票通知书 n2*Ua/J-8  
advice of payment 付款通知 ,Z|O y|+'  
Advisory Committee [Securities and Futures Commission]
'(r?($s  
谘询委员会〔证券及期货事务监察委员会〕 %tkqWK:  
Advisory Committee on Diversification 经济多元化谘询委员会 qX5]\nX&G  
affidavit 誓章；遗产申报誓章 P
q~#SxA~  
affidavit of no receipt 述明无收款的誓章 W\<OCD%X  
affiliate 联号；联营公司；附属公司 Onqapm0  
affiliated company 附属公司；联号；联营公司 n\Is}Czl  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 mu0L_u(P  
affordability 负担能力 k7:ISjJ  
African Development Bank [AfDB] 非洲开发银行 ,?U(PEO\f  
after-acquired property 事后取得的财产 +q2\3REzx  
after-hours dealing 市后交易 MV<)qa T  
after-tax profit 税后盈利；税后利润；税后溢利 VKXi*F9  
agency agreement 代理协议 2pHR$GZ2  
agency expenses 代理机构的开支 LL:N/1ysG  
agency fee 代理费 2O(k@M5E?  
Agency Law 《代理法》 UV%o&tv|<  
agent 代理人；承销人 b^[>\s'  
agent of company 公司代理人 :F5(]g 7  
agent's fee 代理人费；经纪费 6R m dt  
aggregate 总计；总数；总体数字 fC^d@4ha  
aggregate amount 总款额；总额 >.39OQ#  
aggregate assets and liabilities 总体资产与负债 \zcSfNE  
aggregate at constant price 按固定价格计算的总体数字 "j`T'%EV  
aggregate demand 总需求 iU0jv7}n  
aggregate gross position 总持仓量 dh}"uM}a  
aggregate limit 总限额 L9hL@  
aggregate of salaries tax 合计薪俸税 _j$V[=kdM/  
aggregate performance 总体表现；总体业绩 X%!?\3S  
aggregate supply 总体供应 ?>=vKU5  
aggregate surplus 总盈余 lKQjG+YF  
aggregate total 整体总额 LVP6vs  
aggregate value 总值；合计价值 BB,-HhYT0  
aggregated basis 合计基准 #\F8(lZ  
aggregated net chargeable income 合计应课税入息实额 9[{q5  
aggregation 合并计算；合计；总和 F9w2+z.  
aggregation of incomes of husband and wife 夫妇入息合并计算 o}36bi{  
aggregation of property 财产的总和 Z^F>sUMR  
agio 差价；贴水 tm34Z''.>  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 mFpj@=^_G  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment y54RD/`-  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 oMn'{+(w  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment LUx'Dm"  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 T}p|_)&y  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Rp zuSh  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 6EWCJ%_  
agreement for a settlement 授产协议 9[E/^  
agreement for assignment 转让协议 WFug-#;e  
agreement for sale 售卖协议；买卖协议 <6N3()A)%1  
agreement for sale and purchase 买卖协议 Q\~#cLJ/  
agreement for the payment of interest 支付利息协议 ieEtC,U  
agreement for the repayment of money 还款协议 ENYc.$r  
agreement of reinsurance 再保险协议 w0>5#jq#r  
Agricultural Bank of China 中国农业银行 f:t5`c.  
air passenger departure tax 飞机乘客离境税 ,+Ya'4x  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ;rh=63g  
airport tax 机场税 i+-=I+L3  
alcohol duty 酒精税 kad$Fp39  
alienation 让与；让渡；转让 "H=fWz5z  
alimony 生活费；赡养费 VF-[O  
All Ordinaries Index [AOI] 所有普通股指数 ojWf]$^y}  
all risks 全险；综合险 ^*NOG\BK@  
All Sales Record for Stock Market 《股票市场成交报告》 >Y3zO2Cr  
Allied Capital Resources Limited 新联财务有限公司 ,({%t  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 %&O'>L  
allocation letter 拨款信件 iee`Yg!EOH  
allocation of fund 分配款项；预留款项 0,LUi*10  
allocation of profit 利润分配；溢利分配 8r.MODZG/  
allocation warrant 拨款令 F j"]C.6B.  
allotment 分配；配股 $iy(+}  
allotment notice 股份配售通知；配股通知 6>d3*  
allotment of shares 股份分配 [di&N!Ao  
allowable 可获宽免；免税的 SZgan  
allowable business loss 可扣除的营业亏损 ^3&-!<*  
allowable expenses 可扣税的支出 0"@p|nAa  
allowance 免税额；津贴；备抵；准备金 .}tpEvAw}  
allowance for debts 债项的免税额 |Pse=_
i  
allowance for depreciation by wear and tear 耗损折旧免税额 ijNI6_eU  
allowance for funeral expenses 殡殓费的免税额 A.P*@}9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 YBk* CW9  
allowance for repairs and outgoings 修葺及支出方面的免税额 e $5s],,n  
allowance to debtor 给债务人的津贴 '(:R-u!pp  
alteration of capital 资本更改 j;rxr1+w  
alternate trustee 候补受托人 l~`JFWur]  
amalgamation 合并 \ ]h$8JwV  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 J:;nN-\j  
ambit of charges 征税范围；收费范围 #b=*hi`E  
amended valuation 经修订的估值 No/D"S#  
American Commodities Exchange 美国商品交易所 Zvz}Z8jW  
American Express Bank Limited 美国运通银行 JZNvuPD  
American Stock Exchange 美国证券交易所 =?B[oq  
amortization 摊销 BI6`@}%7>  
amount due from banks 存放银行同业的款项 na/,1iI<  
amount due from banks abroad 存放海外银行同业的款项 7 (i\?  
amount due from holding companies 控股公司欠款 n22OPvp  
amount due from local banks 存放本港银行同业的款项 7mS_Cz+cB  
amount due to banks 银行同业的存款 &4F iYZ  
amount due to banks abroad 海外银行同业的存款 .V^h<d{  
amount due to holding companies 控股公司存款 ukXKUYNm8  
amount due to local banks 本港银行同业的存款 |i'w"Tz4  
amount due to outport banks 外埠银行同业的存款
u z>V  
amount for note issue 发行纸币的款额 (7PVfS>;  
amount of bond 担保契据的款额 
!
:dhK  
amount of consideration 代价款额 y=WCR*N  
amount of contribution 供款数额 Z@>WUw@F  
amount of indebtedness 负债款额 O%s?64^U  
amount of principal of the loan 贷款本金额  -Ly A  
amount of rates chargeable 应征差饷数额 fPsUIlI/A  
amount of share capital 股本额 k{C|{m  
amount of sums assured 承保款额 )0@&pEObm  
amount of variation 变动幅度 w3oe.hWP3N  
amount of vote 拨款数额 9O#?r82  
amount payable 应付款额 Ru`7Xd.
  
amount receivable 应收款额 oO,"B8a  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w259':  
analysis 分析 1A
9
Gf  
ancillary risk 附属风险 $QuSmA<4lS  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;ZLfb n3\  
annual accounting date 年结日期 Js8d{\0\  
annual allowance 每年免税额；年积金；年度津贴；年津 IQ}YF]I;  
annual balance 年度余额 ,Z]4`9c  
annual disposable income 每年可动用收入 :j!N7c{  
annual estimates 周年预算 +QFY.>KH  
annual fee 年费 T_?,?  
annual general meeting 周年大会 ;!N_8{ 7r  
annual growth rate 年增率；每年增长率 RjQdlr6*  
annual long-term supplement 长期个案每年补助金 r)t-_p37  
annual pensionable emolument 可供计算退休金的年薪 {nmBIk2v  
annual report 年报 x\XOtjJr  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0Z~G:$O/i  
annual return 周年报表；周年申报表；每年报税表格 y <21~g=  
Annual Return Rules 《周年报表规则》 EY 9N{  
annual review of consumer prices 每年消费物价回顾 ,1-#Z"~c  
annual roll-forward basis 逐年延展方式 SSI('6Z/  
annual salary 年薪 #kDJ>r |&-  
annual statement 年度报表；年度决算表 ~Aq$GH4  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 %L;'C v  
annuitant 年金受益人 +LAjh)m  
annuity 年金 lilF _y  
annuity contract 年金合约 GGwHz]1L  
annuity on human life 人寿年金 be{tyV  
antecedent debt 先前的债项 < {dV=  
ante-dated cheque 倒填日期支票 naKB2y]l  
anticipated expenditure 预期开支 2(sq*!tX  
anticipated net profit 预期纯利 cn!Y7LVr  
anticipated revenue 预期收入 k7Z1Y!n7  
anti-inflation measure 反通货膨胀措施 T$;N8x[  
anti-inflationary stance 反通货膨胀立场 Lv?e[GA  
apparent deficit 表面赤字 ZYX(C
f  
apparent financial solvency 表面偿债能力 0E#3XhU  
apparent partner 表面合伙人 dy*CDRU4  
application for personal assessment 个人入息课税申请书 #EdsB  
application of fund 资金应用 ? v2JuhRe  
application to release as liquidator and to destruct the books of accounts and documents !NFP=m1  
申请免除清盘人职务及毁灭帐簿与文件 r6eApKZ>f6  
appointed actuary 委任精算师 ,t_Fo-i7vI  
appointed auditor 委任核数师；委任审计师 ,=kQJ|  
appointed trustee 委任的受托人 Kzd)Z fnD0  
appointer 委任人 Fs EPM"&?h  
apportioned pro rata 按比例分摊 A `n:q;my  
apportionment 分配；分摊 kUG3_ *1 .  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .!hB t
R  
apportionment formula 分摊方程式 /?P="j#u  
apportionment of estate duty 遗产税的分摊 YV0K&d  
appraisal 估价；评估 bfjtNF
*^  
appreciable growth 可观增长 *z A1NH5  
appreciable impact 显着影响 S7 Tem:/  
appreciable increase 可观增长 2r=A'  
appreciation 增值；升值 v'zf*]9  
appreciation against other currencies 相对其他货币升值 55T c  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c,I|O' &k  
appreciation tax 增值税 cU'^ Ja?%  
appropriation 拨款；拨用；拨付 Lcyj,R  
appropriation account 拨款帐目  $VCWc#  
Appropriation Bill 拨款法案 $w$
4RQk3n  
appropriation-in-aid system 补助拨款办法 7EAkY`Op  
approved assets 核准资产 [8QE}TFic  
approved basket stock 认可一篮子证券 pP6pn~}  
approved budget 核准预算 n7S~nk  
approved charitable donation 认可慈善捐款 _=eeZ4f  
approved charitable institution 认可慈善机构 UE9r1g`z  
approved currency 核准货币；认可货币 wN ![SM/+  
approved estimates 核准预算 bJE$>  
approved estimates of expenditure 核准开支预算 a_0G4@=T  
approved overseas insurer 核准海外保险人 Wg+fT{[f|  
approved overseas trust company 核准海外信托公司 a~F`{(Q2  
approved pooled investment fund 核准汇集投资基金 j.@TPf*  
approved provident fund scheme 认可公积金计划 woqP&8a  
approved provision 核准拨款 CdRgI^5  
approved redeemable share 核准可赎回股份 lU<n Wf  
approved regional stock 认可地区性证券 `n!<h,S'2  
approved retirement scheme 认可退休金计划 #Mz N7  
approved subordinated loan 核准附属贷款 >@BvyZ)i  
arbitrage 套戥；套汇；套利 jpCQ2XD:  
arbitrageur 套戥者；套汇者 .Lk2S "+  
arbitrary amount 临时款项 @9pk-BB^D  
arrangement 措施；安排；协定 zF[>K4  
arrears 欠款 zV }-_u.  
arrears of pay 欠付薪酬 An e.sS  
arrears of revenue 逾期未收税款；逾期未收的帐项 i+V4_`  
articles of association 组织章程；组织细则；组织章程细则 3wBc`vJ!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 sc! e$@U  
ascertainment of profit 确定利润 MyOdWD&7  
"Asia Clear" “亚洲结算系统” b)A$lP%`  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 J8"Cw<=O  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 g[P8  
Asian Development Fund [ADF] 亚洲发展基金 J8x>vC  
Asian dollar bond 亚洲美元债券 5[|MO.CB$  
Asian dollar market 亚洲美元市场 VlVd"jW  
Asian dollar rate 亚洲美元利率 WJ+<&6W8  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 K6.
*)7$#  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .TURS  
asked price 沽盘；喊价；索价；卖方报价 B%L0g.D"  
assessable income 应评税入息 *}\!&Zk"  
assessable loss 应评税亏损 [lsr[`SJ<  
assessable profit 应评税利润 ;q&>cnLDR  
assessable value 应评税值 Iky'x[p,D  
assessed profit 估定利润 ,!f*OWnZ  
assessed value 经评估价值 shlL(&Py  
assessment 评税；评定；估价；评税单 .jhuC#x{/  
assessment number 评税编号；估价编号 G!54 e  
assessment of additional tax 补加税评税 PT|W{RlNl  
assessment of performance 业绩评估；实绩评价 $zTj
h~ 9  
Assessor 评税主任 dOFxzk,g&R  
asset price bubbles 资产价格泡沫 wL2d.$?TEg  
asset-backed securities 具资产保证的证券 CW Y'
q  
assets accretion 资产增值 tF)aNtX4^  
assets and liabilities 资产与负债 }Jgz#d  
assets betterment statement 资产递增表；资产改进表 ]y,6  
assets lending 实物放款；有抵押贷款 :G|
Jcl=r  
assets of the company passing on the death 死者去世时转移的公司资产 @Zs}8YhC  
assets pledged as security for liabilities 用作负债抵押的资产 !m$OI:rr  
assets portfolio 资产投资组合 l|fOi A*K  
assets price 资产价格 (d[)U<  
assets quality 资产质素 ^z$
-NSlI  
assets realization 资产变现 MS6^= ["  
assets refinancing arrangement 资产再集资安排 {O
6f1LuH  
assets securitization 资产证券化 oUm"
qt_  
assets situated outside Hong Kong 在香港以外地方的资产 WZ'3
 
assets stripping 削减资产；拆卖资产 $+sNjwv^F  
assets value 资产值 N"b>]Ab] ;  
assignee 承让人 M[0@3"}}  
assignment 转让；转让书；转让契 w*ig[{ I  
assignment of interest 权益转让 Got5(^'c  
assignment of letters patent and trade mark 专利证书及商标转让 
V&DS+'P  
assignment of property 物业转让；物业转让书 'hL\xf{  
assignment right 转让权 p3*}!ez4  
assignor 转让人 S2"p(  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 laqW {sX^5  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 DY6wp@A  
associate member 附属会员 KX9+*YY,  
associated body corporate 相联法人团体 =F ZvtcCa  
associated company 相联公司；联属公司 N`/6 By  
associated corporation 相联法团 W:P4XwR{  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Cl]E rg  
公认会计师公会〔英国〕 ~?dPF;.6_  
Association of Futures Exchange Brokers 香港期货经纪协会 aU2O5z&  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 {vAq08  
association of underwriters 承保人组织 a Kb2:1EQ  
assumption of control 接管 "j9,3yJT  
assurance 担保；保险；转易；转易书 s} ,p>8  
assurance of interest 权益的转易 :?{ **&=  
at 19XX price 按一九ＸＸ年价格计算 VuFH >8n  
at a discount 按赔价计算；按贴水价格计算；打折扣 e.i5j^5u  
at a premium 按溢价计算；按升水价格计算 UR?[ba_h  
at call 通知付款；按通知 iwL\Ha  
at constant market price 按固定市价计算 a[)in ,3  
at constant price 按固定价格计算 ;t@zH+*}  
at cost 按成本计算 . #;ZM[v  
at current market price 按当时市价计算；按现时市价计算 0vUX^<  
at current price 按当时价格计算；按现时价格计算 g^1M]1.f  
at factor cost 按要素成本计算；按生产要素成本计算 j ij:}.d6  
at money-of-the-day price 按付款当日价格计算 =_8  
at or better 按指定或较佳价位〔买卖指令〕 KLs%{'[7:  
at par 按面值计算；平价 VZJs@qx:Z  
at sight 见票即付 j%b/1@I  
at the close 按收市盘 OGrVy=rd  
at the opening 按开市盘 [,-MC7>]  
attestation 见证；见证条款 gmWR
w{nS+  
at-the-money option 平价期权 W z3y+I/&  
attorney 受权人；受托代表人 'uBW1,  
attornment 新拥有人承认书 L!DP*XDp  
attributable profit 可归属利润 ?DkMzR)u  
attributable share value 可归属股份价值 eQno]$-\  
Auckland Stock Exchange 奥克兰证券交易所 H__9%p#  
auction 拍卖 ~d7!)c`z  
auctioneer 拍卖商 [X=-x=S,  
audit 审计；核数 ]E88zWDY`  
Audit Commission 审计署 |qJQWmJO&U  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] X#-U  
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〕 Ym-uElWo  
audit review 帐目审查 <r,l  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Xf9<kbRw/  
audited account 审计帐目；经审计的帐目 KQ xKU?b1  
audited annual account 经审计的周年帐目 Uw5z]Jck  
audited balance sheet 经审计的资产负债表 &?/h#oF@\  
auditor 核数师；核数主任；审计师 #Z}\;a{vZ  
auditor's certificate 核数师证明书；审计师证明书 d$kGYMT"  
auditor's report 核数师报告；审计师报告 s*:J=+D]G  
Aussie bond 澳元债券 VLN=9  
austerity budget 紧缩预算 3IZ^!J  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 7Rk eV  
Australia All Ordinaries Index 澳洲所有普通股票指数 |~W!Y\l-  
Australian Dollar [AUD] 澳元 Yr
jF1hJ  
Australian Options Market 澳大利亚期权市场 -d6|D?}S  
Australian Securities Commission 澳洲证券事务监察委员会 mKPyM<Q  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 L\5j"] }`  
Australian Stock Exchange 澳大利亚证券交易所 Ezm ~SY  
Austrian Schilling [ATS] 奥地利先令 .ev'd&l.  
authentication 认证；鉴证 ^$24231^  
authority to purchase 委托购买证；委购书 Io{)@H"f  
authorization 认可；核准；授权；授权书 .3A66 O~zT  
authorization by direction 指示授权 I' ej?~  
authorization by instruction 指令授权 $k V^[  
authorization by warrant 令状授权 KDuM;  
authorization of unit trust 单位信托的认可 "N"9PTX  
authorized agent 指定代理人 S-npJh 6  
authorized capital 法定资本 ?z171X0  
authorized clerk 出市员 &
p"ks8"  
authorized dealer 认可交易商 N0sf V  
authorized financial institution 认可财务机构 4_8%ZaQ\.?  
authorized fund 认可基金 a [iC!F2  
authorized fund house 获授权的基金公司；认可基金公司 %7Z_Hw  
authorized institution 认可机构 y|nMCkuX  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9PVM06   
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 M$ `b$il  
authorized insurer 获授权保险人；获认可承保人 7Nw7a;h  
authorized investment 特准投资项目 j{IAZs#@>  
authorized person 获授权人 gpe^G64c`  
authorized representative 获授权代表 IR?ICXmtx  
authorized share capital 法定股本 Y>{K2#k  
automated quotation system 自动报价系统 _LFZ0  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] !!b5vzyve  
自动交易系统〔香港期货交易所有限公司〕 Ni'vz7
j  
automatic adjustment mechanism 自动调整机制 #q%xJ[  
automatic adjustment system 自动调整系统 lKrD.iYt8  
Automatic Clearing House 自动票据交换所 OOGqtA;  
automatic exchange rates accumulation system 自动化汇率累集系统 LXG,IG  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 )
$I;)`q  
automatic teller machine [ATM] 自动柜员机 /<9VKMR_k  
autopay 自动转帐 xpKD 'O=T  
available assets 可用资产 lq}=&)%C  
available fiscal reserve 现存财政储备 <K%qaf  
available profit 可用利润 vX]\Jqy  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 SgHLs
  
average 平均；平均数；海损 =K=FzV'_~  
average basic salary 平均基本薪金 > F&Wuf  
average consumer expenditure 平均消费开支；一般消费开支 AiykIER/  
average cost 平均成本 ny|ni\6  
average cost of land production 增辟土地平均成本 5*{U!${a  
average daily turnover 平均每日成交额 Xlpu_H|  
average daily wage rate 平均每日工资率 [2gK^o&t  
average expenditure pattern 平均开支模式 @|6n.'f+  
average growth rate 平均增长率 x^qmYX$'1b  
average net fixed assets 固定资产平均净值 ><viJ$i  
average of relatives 相对价格平均数 WQ<J<$$uu  
average price 平均价格 ~(aQ!!H6  
average propensity to consume 平均消费倾向；一般消费倾向 En&ESWN  
average propensity to save 平均储蓄倾向；一般储蓄倾向 KtUI(*$`  
average rate 平均率 PCH&eTKN  
average revenue 平均收入；平均收益 qgvg MWj  
average stock 平均库存；平均存货 G,e>dp_cPu  
average yearly rent 平均年租 EkgS*q_  
avoidance of double taxation 避免双重课税 <- Q=h?D  
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 fHCLsI  
Q>] iRx>MZ  
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