一些有用的会计术语(也不知道发的地方对不对)A

A: H4'xxsx  
A share Ａ股；甲类股份 Ws[[Me,=  
abatement of tax 减税；减扣免税额 EQ&E C  
ABN AMRO Bank N.V. 荷兰银行 Y?Yix  
above-the-line expenditure 线上项目支出；经常预算支出 +>N/q(l  
above-the-line receipt 线上项目收入；经常预算收入 B9;-Blh  
ABSA Asia Limited 南非联合亚洲有限公司 DiF=<} >x  
absolute change 绝对数值变更 `vJ+sRf  
absolute expenditure 实际开支 CtwMMZXX3  
absolute guideline figure 绝对准则数字 |[x) %5F  
absolute interest 绝对权益 W! FmC$Kc  
absolute order of discharge 绝对破产解除令 }Y(yDg;"  
absolute profit margin 绝对利润幅度 3Q^@!hu  
absolute value 实值；绝对值 B$b'bw.  
absolutely vested interest 绝对既得权益 24 S,w>j  
absorbed cost 已吸收成本；已分摊成本 t@-:e^ v  
absorption 吸收；分摊；合并 v~:$]a8  
absorption rate 吸收率；摊配率；分摊率 3\6UH  
ACB Finance Limited 亚洲商业财务有限公司 J;Az0[qMR  
acceptable form of reciprocity 合理的互惠条件 #2c-@),  
acceptable rate 适当利率；适当汇率 5-|fp(Ww_W  
acceptance agreement 承兑协议 Qci<cVgP  
acceptance for honour 参加承兑 FJ3Xeos4|  
acceptor 承兑人；接受人；受票人 $l:?(&u  
acceptor for honour 参加承兑人 pmAir:  
accident insurance 意外保险 5fS89?/?  
Accident Insurance Association of Hong Kong 香港意外保险公会 x
UE9%qO  
accident insurance scheme 意外保险计划 Ue|]M36  
accident year basis 意外年度基准 ]@bo;.  
accommodation 通融；贷款 jcF/5u5e  
accommodation bill 通融票据；空头票据 Sk@~}  
accommodation party 汇票代发人 Fl GKy9k  
account balance 帐户余额；帐户结余 vkan+~H  
account book 帐簿 fSdv%$;Hc  
account collected in advance 预收款项 b'fj  
account current book 往来帐簿 Y
418k  
account of after-acquired property 事后取得的财产报告 .Ev i  
account of defaulter 拖欠帐目 W`]
,  
account payable 应付帐款 'sI=*c  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Fs7/3  
account receivable 应收帐款 /OaLkENgvf  
account receivable report 应收帐款报表 VmrW\rH@  
account statement 结单；帐单；会计财务报表 9="i'nYp  
account title 帐户名称；会计科目 a3]'%kKp  
accountant's report 会计师报告 9PEjV$0E2  
Accountant's Report Rules 会计师报告规则 M:h~;+s  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Ow=`tv$l  
Accounting Arrangements 《会计安排》 )K\w0sjR  
accounting basis 会计基础 = wNul"  
accounting by Official Receiver 破产管理署署长呈交的帐目 Y[x9c0  
Accounting Circular 《会计通告》 ['m@RJm+  
accounting class 会计类别 W&y%fd\&3  
accounting date 记帐日期；会计结算日期 VA_\Z  
accounting for money 款项核算 w5|az6wZB!  
Accounting Officer 会计主任 ( B$;'U<  
accounting period 会计报告期；会计期 XiI@Px?FL  
accounting policy 会计政策；会计方针 pLL ^R  
accounting practice 会计惯例 Dq+rEt  
accounting principle 会计准则 67 >*AL  
accounting record 会计记录 `':$PUz,g  
accounting report 会计报告 s,ZJ?[/  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 eFvw9B+  
Accounting Society of China 中国会计学会 2a2C z'G  
accounting statement 会计报表 rWF~aec  
accounting system 会计制度；会计系统 >L?)f3_a  
accounting transaction 会计事项；帐务交易 *""'v   
accounting treatment 会计处理 uY5&93R  
accounting year 会计年度 FLY#  
accretion 增值；添加 [Fe`}F}Co8  
accrual 应计项目；应累算数目 *iS<]y  
accrual basis 应计制；权责发生制 G}mJtXT#=  
accrual basis accounting 应计制会计；权责发生制会计 +r9:n(VP  
accrue 应累算；应计 p_=^E*J]  
accrued benefit 应累算利益 ptGM'  
accrued charges 应计费用 |/zE(ePc{  
accrued cumulative preference share dividend 应累算的累积优先股股息 Q~]#x![u0  
accrued expenses 应累算费用 4`)B@<  
accrued interest payable 应付利息；应计未付利息 XbYW,a@w2  
accrued interest receivable 应收利息；应计未收利息 gPY2Bnw;l  
accrued right 累算权益 D52ELr7  
accruing profit 应累算的利润 swuW6p  
accumulated fiscal reserve 累积财政储备 OUn,
URI  
accumulated profit 累积利润；滚存溢利 R@t?!`f!+  
accumulated reserve 累积储备 UO8#8  
accumulation of surplus income 累积收益盈余 Z2`(UbG}  
acquired assets 既得资产 o <8L,u(U  
acquisition 收购；购置；取得 $zq`hI!1  
acquisition cost 购置成本 9)s=%dL  
acquisition expenses 购置费用 "YHqls}c  
acquisition of 100% interest 收购全部股权 31k.{dnm  
acquisition of control 取得控制权 C/ow{
MxA  
acquisition of fixed assets 购置固定资产 9f;\fe  
acquisition of shell “买壳”
Q u2W  
acquisition price 收购价 ZeF PwW  
act of God 天灾 $d?<(n  
acting partner 执事合伙人 ?AX./LI  
active market 买卖活跃的市场；交投畅旺的市场；旺市 # 9Z];
<g  
active partner 积极参与的合伙人 ( du<0J|PT  
active trading 交投活跃 D_`MeqF}C  
actual circulation 实际流通 tlu-zUsi  
actual cost 实际成本 >f4H<V-  
actual expenditure 实际开支；实际支出 )Ve?1?s '8  
actual income 实际入息；实际收入；实际收益 py9(z`}  
actual market 现货市场 zCj]mH`es'  
actual price 现货价；实际价格 %7pT\8E5  
actual profit 实际利润 >Rs:Fw|jro  
actual quotation 实盘；实际价位；实际报价 Z ) qc-~S  
actual year basis 按实际年度计算 h djv
/  
actuals 实货 bTE%
p0  
actuarial investigation 精算调查 -?'r_
t  
actuarial principle 精算原则 Y<%$;fx$Sx  
actuarial report 精算师报告 i1ur>4Ns  
Actuarial Society of Hong Kong 香港精算学会 " GkBX  
actuarial valuation 精算师估值 phwk0J]2  
actuary 精算师 T?:Vw laE  
ad referendum agreement 暂定协议；有待覆核的协定 "zL<:TQ"  
ad valorem duty 从价税；按值征税 2#ND(  
ad valorem duty system 从价税制 B.6gJ2c  
ad valorem fee 从价费 2ksX6M3kY  
ad valorem tariff 从价关税 mu0
4TPj  
additional allowance 额外免税额 ]wWN~G)2lV  
additional amount for unexpired risk 未过期风险的额外款额 U)=?3}s(  
additional assessable profit 补加应评税利润 C4&yC81Gm  
additional assessment 补加评税 9a"[-B:  
additional commitment 额外承担 ^aN;M\  
additional commitment vote 额外承担拨款 ])egke\!  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 o X )r4H?  
additional dependent parent allowance 供养父母额外免税额 6:i{_YX(.S  
additional provision 额外拨款 QNJ )HNLp  
additional stamp duty 附加印花税 _CDUUr  
additional tax 补加税罚款；补加税款 ]6Kx0mW  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 +rfw)c'  
adjudged bankrupt 被裁定破产 a,x-akZWf  
adjudicated bankrupt 裁定破产人 F]@vmzr  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 _5EM<Ux  
adjudication of bankruptcy 裁定破产；宣告破产 ;'NB6[x  
adjudication of insolvency 裁定无力偿还债务 %f
nL  
adjusted actual 经调整的实数；调整后的实数 6%~ Z^>`N  
adjusted current assets 经调整的流动资产；调整后的流动资产 q3TAWNzI0  
adjusted figure 经调整的数字；调整后的数额 3qE2mYK  
adjusted liabilities 经调整的负债；调整后的负债 eaCv8z
dX  
adjusted loss 经调整的亏损；调整后的亏损 1|l'oTAA  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Y` Oz\W  
adjusted profit 经调整的利润；调整后的利润 9lNO
~8  
adjusted surplus 经调整的盈余额；调整后的盈余额 lX/s Q  
adjusted value 经调整的价值；调整后的价值 :^j`wd1 h  
adjustment 调整；修订；理算〔保险〕 A?<R9A  
adjustment centre 调剂中心 v^0D  
adjustment lag 调整过程的时间差距；调整时差 ;*5$xs&=_Z  
adjustment mechanism 调整机制 w,> ceu/  
adjustment of loss 亏损调整 xDG8C39qrs  
adjustment process 调整过程；调整程序 [U.3rcT"N  
adjustment range 调整幅度 zMxHJNQ\D  
administered exchange rate 受管制汇率 wZ6LiYiHl  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 |jH- bm  
administration expenses 行政费用 kL\
FY  
administration fee 手续费；行政费 S*VG;m#  
administration in bankruptcy 破产管理 ?%dsY
\  
administration order 遗产管理令 ET;YAa*  
administrator 管理人；遗产管理人 Xd@  -  
administrator of the estate 遗产管理人 <0g.<n,  
admission of debt 债项承认书 k#NIY4
%.  
admission of proof 接纳债权证明 @{3$H^  
advance 放贷款项；垫付款项；预支款项；预付款项 !f[LFQD  
advance account 暂支帐目；预付款帐户 FJomUVR.  
advance compensation 预付补偿金 rg64f'+Eug  
advance from shareholder 股东垫款 X*hY?'Rp  
advance pending reimbursement 预支以待日后付还
YAQ]2<H  
advanced economy 先进经济体系 yaza  
advancement 预付；预付财产 P~`
gWGC}  
advances warrant 垫款令 @?
lmho?  
advancing 贷出 ]Qm$S5tU  
adverse balance 逆差 d,AEV_  
adverse exchange 逆汇 `w';}sQA7  
advertisement addressed to shareholders 在报章刊登的致股东通告 bYQvh/(J  
advice for collection 托收通知书 0F> ils  
advice of drawing 提款通知书；汇票通知书 "c` $U]M%  
advice of payment 付款通知 }7&.FV"  
Advisory Committee [Securities and Futures Commission] W{:^P0l  
谘询委员会〔证券及期货事务监察委员会〕 }vzP\  
Advisory Committee on Diversification 经济多元化谘询委员会 :_V9Jw
u  
affidavit 誓章；遗产申报誓章 ~o_0RB  
affidavit of no receipt 述明无收款的誓章 >uT,Z,7O  
affiliate 联号；联营公司；附属公司 /5 yjON{  
affiliated company 附属公司；联号；联营公司 &u&+:
m  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 X)^eaw]Q0  
affordability 负担能力 E7X6Shng  
African Development Bank [AfDB] 非洲开发银行 AGu#*,K  
after-acquired property 事后取得的财产 Z>

Jm  
after-hours dealing 市后交易 >>/|Q:  
after-tax profit 税后盈利；税后利润；税后溢利 s)C5u;3!  
agency agreement 代理协议 RQxL`7H  
agency expenses 代理机构的开支 /}A"F[5  
agency fee 代理费 n]:Xmi8p  
Agency Law 《代理法》 4o?_G[  
agent 代理人；承销人 " O0p.o  
agent of company 公司代理人 .UX`@Q:Gp  
agent's fee 代理人费；经纪费 ;]c@%LX  
aggregate 总计；总数；总体数字 |2t g3m@  
aggregate amount 总款额；总额 :0
N}
K}  
aggregate assets and liabilities 总体资产与负债 VZuluV  
aggregate at constant price 按固定价格计算的总体数字 !*Ex}K99  
aggregate demand 总需求 E| eEAa  
aggregate gross position 总持仓量 BV)oF2b:  
aggregate limit 总限额 !Q[j;f   
aggregate of salaries tax 合计薪俸税 y0s=yN_  
aggregate performance 总体表现；总体业绩 HXV4E\JA  
aggregate supply 总体供应 &JMp)zaI[  
aggregate surplus 总盈余 `R[cM;c2  
aggregate total 整体总额 'kU5  
aggregate value 总值；合计价值 w]L^)_'Th  
aggregated basis 合计基准 3{c6)vR2  
aggregated net chargeable income 合计应课税入息实额 E,IeW {6s  
aggregation 合并计算；合计；总和 R 6JHR
d  
aggregation of incomes of husband and wife 夫妇入息合并计算 TLu
+5f  
aggregation of property 财产的总和 0C!f/EZ
K  
agio 差价；贴水 0PEg `Wq  
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》 |pLx,#n  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment (~S=DFsP  
《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》 lRA=IRQ]  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment s1 mKz0q  
《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》 ((0nJJjz  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 0b=1Ce+0q  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 3Ye{a<ckK  
agreement for a settlement 授产协议 xf2|9Tqt  
agreement for assignment 转让协议 FgwIOpqE*  
agreement for sale 售卖协议；买卖协议 $[f-{B{>*  
agreement for sale and purchase 买卖协议 7s
lpj8  
agreement for the payment of interest 支付利息协议 l9{}nz  
agreement for the repayment of money 还款协议 P=3mLz-  
agreement of reinsurance 再保险协议  T.d1?  
Agricultural Bank of China 中国农业银行 ,f*Q3 S/I  
air passenger departure tax 飞机乘客离境税 7b8+"5~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 2F7(Y)  
airport tax 机场税 P^'TI[\L9  
alcohol duty 酒精税 :/A7Z<u,  
alienation 让与；让渡；转让 Ymvd3>_  
alimony 生活费；赡养费 a+mrsyM  
All Ordinaries Index [AOI] 所有普通股指数 w?#s)z4}g  
all risks 全险；综合险 Cb}I-GtO  
All Sales Record for Stock Market 《股票市场成交报告》 ehTrjb3k  
Allied Capital Resources Limited 新联财务有限公司 KC+jHk  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 
' % d-  
allocation letter 拨款信件 ~fnu;'fN  
allocation of fund 分配款项；预留款项 N 2XL5<  
allocation of profit 利润分配；溢利分配 4og/y0n,l"  
allocation warrant 拨款令 JjMa
 
allotment 分配；配股 i}Q"'?  
allotment notice 股份配售通知；配股通知 W6c]a/
 
allotment of shares 股份分配 njxfBA:  
allowable 可获宽免；免税的 9{*$[%d1  
allowable business loss 可扣除的营业亏损 )k
MF~S|H  
allowable expenses 可扣税的支出 0RZ[]:(  
allowance 免税额；津贴；备抵；准备金 
Oa.84a  
allowance for debts 债项的免税额 VW`SqU
l  
allowance for depreciation by wear and tear 耗损折旧免税额 WuuF&0?8C  
allowance for funeral expenses 殡殓费的免税额 B6kc9XG  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }INj~d<:  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;F_pF+&q  
allowance to debtor 给债务人的津贴 =\`iC6xP}  
alteration of capital 资本更改
Xb<>AzEM  
alternate trustee 候补受托人 tiZH;t';<  
amalgamation 合并 KGgtEh|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \'y]mB~k  
ambit of charges 征税范围；收费范围  7UBDd1  
amended valuation 经修订的估值 )w].m  
American Commodities Exchange 美国商品交易所 IUOf/mM5  
American Express Bank Limited 美国运通银行 MD[hqshoh  
American Stock Exchange 美国证券交易所 Mq91HmC(@  
amortization 摊销 {7e(0QK  
amount due from banks 存放银行同业的款项
FS"Ja`>j~  
amount due from banks abroad 存放海外银行同业的款项 I=L["]  
amount due from holding companies 控股公司欠款 0ca0-vY  
amount due from local banks 存放本港银行同业的款项 V[.{cY?6  
amount due to banks 银行同业的存款 ROkwjw  
amount due to banks abroad 海外银行同业的存款 qJ;~ANwt  
amount due to holding companies 控股公司存款 XIIq0I  
amount due to local banks 本港银行同业的存款 ?A@y4<8R|  
amount due to outport banks 外埠银行同业的存款 :j]6vp6  
amount for note issue 发行纸币的款额 ,ojJ;w5D  
amount of bond 担保契据的款额 ]G["TX,  
amount of consideration 代价款额 5RLO}Vn]  
amount of contribution 供款数额 Szzj9K  
amount of indebtedness 负债款额 ;<i u*a  
amount of principal of the loan 贷款本金额 |Y"XxM9  
amount of rates chargeable 应征差饷数额 RC7F/|w.z  
amount of share capital 股本额 Xq1#rK(  
amount of sums assured 承保款额 |)7K(R)(=  
amount of variation 变动幅度 `he# !"  
amount of vote 拨款数额 Z.${WZW  
amount payable 应付款额 W1)SgiXnuy  
amount receivable 应收款额 0Jv6?7]LKa  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 WoXAOj%iW  
analysis 分析 9'(_*KSH  
ancillary risk 附属风险 }d5]N  
annual account 周年帐目；周年帐目报表；年度决算；年结 0eO!,/  
annual accounting date 年结日期 $PM
r)U  
annual allowance 每年免税额；年积金；年度津贴；年津 >9w^C1"  
annual balance 年度余额 0s`6d;  
annual disposable income 每年可动用收入 o*$KiD  
annual estimates 周年预算 V_ 6K?~j  
annual fee 年费 1XN%&VR>^D  
annual general meeting 周年大会 C6gSj1  
annual growth rate 年增率；每年增长率 6O/L~Z*t  
annual long-term supplement 长期个案每年补助金 ~;(\a@ _  
annual pensionable emolument 可供计算退休金的年薪 cEHpa%_5  
annual report 年报 IEm?'o:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u/W{JPlL  
annual return 周年报表；周年申报表；每年报税表格 R V#w0 r  
Annual Return Rules 《周年报表规则》 }P2*MrkcHB  
annual review of consumer prices 每年消费物价回顾 54z`KX 73  
annual roll-forward basis 逐年延展方式 @C-dCC?  
annual salary 年薪 }<G ae
5  
annual statement 年度报表；年度决算表 (l
wV(M  
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 ` ,T.  
annuitant 年金受益人 b#7nt ?`7p  
annuity 年金 (B` NnL$  
annuity contract 年金合约 $U,]c  
annuity on human life 人寿年金 jpi,BVTI-X  
antecedent debt 先前的债项 JSg=9p$  
ante-dated cheque 倒填日期支票 nIH(2j  
anticipated expenditure 预期开支 yi^X?E{WnX  
anticipated net profit 预期纯利 7NEOaX(J9  
anticipated revenue 预期收入 azmeJpC  
anti-inflation measure 反通货膨胀措施 ydD:6bBX  
anti-inflationary stance 反通货膨胀立场 ]9@4P$I  
apparent deficit 表面赤字 Rs<S}oeLn  
apparent financial solvency 表面偿债能力 qo9&e~Y<G  
apparent partner 表面合伙人 tic3a1  
application for personal assessment 个人入息课税申请书 }*XF- U  
application of fund 资金应用 mTH[*Y,  
application to release as liquidator and to destruct the books of accounts and documents (l][_6Q  
申请免除清盘人职务及毁灭帐簿与文件 .NdsKhg b  
appointed actuary 委任精算师 e`+  
appointed auditor 委任核数师；委任审计师 6 w!qZ4$  
appointed trustee 委任的受托人 ="T}mc  
appointer 委任人 -)J*(7F(6^  
apportioned pro rata 按比例分摊 ';eAaDM  
apportionment 分配；分摊 .dzw5R&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5@.8O
VPz  
apportionment formula 分摊方程式 KUW )F  
apportionment of estate duty 遗产税的分摊 <> =(BAw  
appraisal 估价；评估 9on$0  
appreciable growth 可观增长 >o"s1* {  
appreciable impact 显着影响 xD7Y"%Pbx  
appreciable increase 可观增长 hpOY&7QUTD  
appreciation 增值；升值 Y+S<?8pA  
appreciation against other currencies 相对其他货币升值 ;Qd'G7+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }0R"ZPU1Rw  
appreciation tax 增值税 F
\+9u$=  
appropriation 拨款；拨用；拨付 =[4C[s  
appropriation account 拨款帐目 5UL5C:3R9  
Appropriation Bill 拨款法案 `iuQ.I  
appropriation-in-aid system 补助拨款办法 3 } $9./+  
approved assets 核准资产 M|{KQ3q:9  
approved basket stock 认可一篮子证券 TbMlYf]It  
approved budget 核准预算 +SV!QMIg  
approved charitable donation 认可慈善捐款 :^7_E&  
approved charitable institution 认可慈善机构  K0*er  
approved currency 核准货币；认可货币 6mZpyt  
approved estimates 核准预算 2QHu8mFU  
approved estimates of expenditure 核准开支预算 a"O9;&};&  
approved overseas insurer 核准海外保险人 g7%vI8Y)@  
approved overseas trust company 核准海外信托公司 ;rJ#>7K  
approved pooled investment fund 核准汇集投资基金 OwC{ Ad{  
approved provident fund scheme 认可公积金计划 'e))i#/VF  
approved provision 核准拨款 T
Fc
/`  
approved redeemable share 核准可赎回股份 C1HNcfa7  
approved regional stock 认可地区性证券 oz'jt} ?  
approved retirement scheme 认可退休金计划 $v{sb,  
approved subordinated loan 核准附属贷款 N}bZdE9F  
arbitrage 套戥；套汇；套利 How:_ Hj  
arbitrageur 套戥者；套汇者 p<a~L~xH6  
arbitrary amount 临时款项 #6AcM"  
arrangement 措施；安排；协定 ohXbA9&(x  
arrears 欠款 :)_P7k`>e/  
arrears of pay 欠付薪酬 j~2t^Qz  
arrears of revenue 逾期未收税款；逾期未收的帐项 -J!k|GK#MX  
articles of association 组织章程；组织细则；组织章程细则 Iq;a!Lya-  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #$t93EI  
ascertainment of profit 确定利润 7Il /+l(  
"Asia Clear" “亚洲结算系统” .@(MNq{"6  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Ky7-6$  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ^oHK.x#{  
Asian Development Fund [ADF] 亚洲发展基金 U,/9fzgd  
Asian dollar bond 亚洲美元债券 ;hDIo
Sz  
Asian dollar market 亚洲美元市场 $>~4RXC  
Asian dollar rate 亚洲美元利率 mpCKF=KL.  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 mnMY)-6C  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 6l?KX  
asked price 沽盘；喊价；索价；卖方报价 >*w(YB]/$V  
assessable income 应评税入息 d cht8nX7~  
assessable loss 应评税亏损 5PHAd4=bJ  
assessable profit 应评税利润 Wm58[;%LTw  
assessable value 应评税值 9hwn,=Vh)  
assessed profit 估定利润 9NC6q-2  
assessed value 经评估价值 j|% C?N  
assessment 评税；评定；估价；评税单 D2Kh+~l  
assessment number 评税编号；估价编号 n@e|PWu  
assessment of additional tax 补加税评税 $/i;UUd  
assessment of performance 业绩评估；实绩评价 doe u`  
Assessor 评税主任 ( (mNB]sy  
asset price bubbles 资产价格泡沫 N'5!4JUI  
asset-backed securities 具资产保证的证券 M\9p-%"L  
assets accretion 资产增值 {u7_<G7  
assets and liabilities 资产与负债 [\i1I`7pE  
assets betterment statement 资产递增表；资产改进表 9%Ftln6  
assets lending 实物放款；有抵押贷款 rFv=j:8  
assets of the company passing on the death 死者去世时转移的公司资产 o2(*5*b!@e  
assets pledged as security for liabilities 用作负债抵押的资产 @6DV?VL  
assets portfolio 资产投资组合 pzBd(d^*  
assets price 资产价格 i*vf(0G  
assets quality 资产质素 r#.\5aQt  
assets realization 资产变现 my3W[3#  
assets refinancing arrangement 资产再集资安排 } SA/,4/9  
assets securitization 资产证券化 v?1xYG@1  
assets situated outside Hong Kong 在香港以外地方的资产 m>?{flO  
assets stripping 削减资产；拆卖资产 V@>s]]HMq#  
assets value 资产值 `Axn  
assignee 承让人 ab5z&7Re6  
assignment 转让；转让书；转让契 {wfe!f  
assignment of interest 权益转让 U
@?Roenn  
assignment of letters patent and trade mark 专利证书及商标转让 D(S^g+rd  
assignment of property 物业转让；物业转让书 *$7c||J7  
assignment right 转让权 B8G1 #V_jK  
assignor 转让人 mm<rdo(`  
associate 有联系的人；有关连人士；相联者；合伙人；联系人
?To r)>A'  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ~4tu*\P  
associate member 附属会员 j.rJfbE|X  
associated body corporate 相联法人团体 #$>m`r  
associated company 相联公司；联属公司 &mvC<_1n  
associated corporation 相联法团 Co>=<\yi  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] aV8]?E5G  
公认会计师公会〔英国〕 Ik|nL#JH]  
Association of Futures Exchange Brokers 香港期货经纪协会 wg,w;Gle  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 S-6%mYf  
association of underwriters 承保人组织 UYb:q  
assumption of control 接管 6j
tnH'E/  
assurance 担保；保险；转易；转易书 .),m7
"u|  
assurance of interest 权益的转易 f~? MNJ2  
at 19XX price 按一九ＸＸ年价格计算 DPZG_{3D  
at a discount 按赔价计算；按贴水价格计算；打折扣 pTJJ.#$CEF  
at a premium 按溢价计算；按升水价格计算 A|d(5{:N  
at call 通知付款；按通知 ON=6w_  
at constant market price 按固定市价计算 VS\~t  
at constant price 按固定价格计算 cA4xx^~  
at cost 按成本计算 It@.U|  
at current market price 按当时市价计算；按现时市价计算 !8O*)=RA  
at current price 按当时价格计算；按现时价格计算 T/&4lJ^2l^  
at factor cost 按要素成本计算；按生产要素成本计算 anTS8b   
at money-of-the-day price 按付款当日价格计算 ]MP6VT  
at or better 按指定或较佳价位〔买卖指令〕 x-/`c  
at par 按面值计算；平价 xV4 #_1(  
at sight 见票即付 Rx 4 ;X  
at the close 按收市盘 /K9Tn  
at the opening 按开市盘 =)3tVH&  
attestation 见证；见证条款 eZm,K'/!  
at-the-money option 平价期权 Q0_UBm^f  
attorney 受权人；受托代表人 >\ :kP>U  
attornment 新拥有人承认书 tQ:)j^\  
attributable profit 可归属利润 -Ug  
attributable share value 可归属股份价值 <OcD[5  
Auckland Stock Exchange 奥克兰证券交易所 $!x8XpR8s  
auction 拍卖 h+!Ld^'c  
auctioneer 拍卖商 I7hE(2!$  
audit 审计；核数 c?{&=,u2  
Audit Commission 审计署 Bp`?inKBOd  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] hp]T^  
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〕 IR,`-  
audit review 帐目审查 MGd 7Ont  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 h`OX()N  
audited account 审计帐目；经审计的帐目 d3# >\QCD9  
audited annual account 经审计的周年帐目 ^6 F-H(  
audited balance sheet 经审计的资产负债表 :Uf\r `a9  
auditor 核数师；核数主任；审计师 %11&8Fp1s  
auditor's certificate 核数师证明书；审计师证明书 ;5A  
auditor's report 核数师报告；审计师报告 AAE8j.  
Aussie bond 澳元债券 u|.L73<j%  
austerity budget 紧缩预算 wG4=[d  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 HgP9evz,0  
Australia All Ordinaries Index 澳洲所有普通股票指数 :;S]jNy}j)  
Australian Dollar [AUD] 澳元 O<Rm9tZ8  
Australian Options Market 澳大利亚期权市场 |"vUC/R2&  
Australian Securities Commission 澳洲证券事务监察委员会 i:wTPR  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 -aPvls   
Australian Stock Exchange 澳大利亚证券交易所 4 e1=b,  
Austrian Schilling [ATS] 奥地利先令 E4aCL#}D  
authentication 认证；鉴证 {1.t ZCMT  
authority to purchase 委托购买证；委购书 Re**)3#gn  
authorization 认可；核准；授权；授权书 B(x i  
authorization by direction 指示授权 NWuS/Ur`9  
authorization by instruction 指令授权 _4VF>#b  
authorization by warrant 令状授权 C3^QNhv  
authorization of unit trust 单位信托的认可 ;#G)([  
authorized agent 指定代理人 <GI{`@5C  
authorized capital 法定资本 =#||&1U$  
authorized clerk 出市员
r7r>1W%4  
authorized dealer 认可交易商 V8w!yc  
authorized financial institution 认可财务机构 s_A<bW566F  
authorized fund 认可基金 L,L>cmpM  
authorized fund house 获授权的基金公司；认可基金公司 RfVVAaI  
authorized institution 认可机构 p9ligs7V'  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 lL.3$Rp;  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 &o>ctf.x  
authorized insurer 获授权保险人；获认可承保人 01VEz 8[\  
authorized investment 特准投资项目 \*Roa&<!  
authorized person 获授权人 `x2Q:&.H`  
authorized representative 获授权代表 %y{#fZHc  
authorized share capital 法定股本 C~IsYdln  
automated quotation system 自动报价系统 E^aHe  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] X(nbfh?n  
自动交易系统〔香港期货交易所有限公司〕 pZ?7'+u$L  
automatic adjustment mechanism 自动调整机制 $gU6=vN1#  
automatic adjustment system 自动调整系统 OTs vox|(  
Automatic Clearing House 自动票据交换所 s*<\mwB  
automatic exchange rates accumulation system 自动化汇率累集系统 5|>FM&  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 1Uzsw  
automatic teller machine [ATM] 自动柜员机 ^sR]w]cz.  
autopay 自动转帐 `,XCD-R^  
available assets 可用资产 D7.|UG?G  
available fiscal reserve 现存财政储备 `wRQ-<Y  
available profit 可用利润 >h+[#3vD  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 B -XM(Cj  
average 平均；平均数；海损
O(U'G|  
average basic salary 平均基本薪金 42X N*br  
average consumer expenditure 平均消费开支；一般消费开支 CPssk,q~C  
average cost 平均成本 }!=}g|z#|  
average cost of land production 增辟土地平均成本 R0dIxG%  
average daily turnover 平均每日成交额 Uf#.b2]  
average daily wage rate 平均每日工资率 '|mVY; i[  
average expenditure pattern 平均开支模式 ))Ws{  
average growth rate 平均增长率 0J-]  
average net fixed assets 固定资产平均净值 {kGcZf3h  
average of relatives 相对价格平均数 69#D,ME?  
average price 平均价格 n\8
;4]n  
average propensity to consume 平均消费倾向；一般消费倾向 0'T*l2Z`2  
average propensity to save 平均储蓄倾向；一般储蓄倾向 gFR9!=,/V%  
average rate 平均率 >\=~2>FCD  
average revenue 平均收入；平均收益 VhdMKq~`  
average stock 平均库存；平均存货 "J|_1!9  
average yearly rent 平均年租 fx&b*OC  
avoidance of double taxation 避免双重课税 $^|I?5xD  
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 2n}nRv/'  
t[Dg)adc  
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