一些有用的会计术语(也不知道发的地方对不对)A

A: NOa.K)^k  
A share Ａ股；甲类股份 *X;g Y  
abatement of tax 减税；减扣免税额 G\H@lFh  
ABN AMRO Bank N.V. 荷兰银行 NwG&uc+Q  
above-the-line expenditure 线上项目支出；经常预算支出 ~5wCehSb  
above-the-line receipt 线上项目收入；经常预算收入 -7">A~c  
ABSA Asia Limited 南非联合亚洲有限公司 FJ}QKDQW=  
absolute change 绝对数值变更 6iFd[<.*j  
absolute expenditure 实际开支 <][|,9mw  
absolute guideline figure 绝对准则数字 g-%uw[pf  
absolute interest 绝对权益 fXw%2wg  
absolute order of discharge 绝对破产解除令 _pNUI{De  
absolute profit margin 绝对利润幅度 &fj&UBA  
absolute value 实值；绝对值 F ,{nG[PL  
absolutely vested interest 绝对既得权益 )M]4p6Y  
absorbed cost 已吸收成本；已分摊成本 .@APxeU  
absorption 吸收；分摊；合并 !@/?pXt|  
absorption rate 吸收率；摊配率；分摊率 ,[bcyf  
ACB Finance Limited 亚洲商业财务有限公司 &/\0_CoTR\  
acceptable form of reciprocity 合理的互惠条件 -lMC{~h\(S  
acceptable rate 适当利率；适当汇率 2.&v{gq  
acceptance agreement 承兑协议 ~|J6M  
acceptance for honour 参加承兑 F;ONo.v;  
acceptor 承兑人；接受人；受票人 <$D)uY K  
acceptor for honour 参加承兑人 /p>"|z  
accident insurance 意外保险 66'TdF]"  
Accident Insurance Association of Hong Kong 香港意外保险公会 3<+l.Wly  
accident insurance scheme 意外保险计划 r 'jVF'w  
accident year basis 意外年度基准 5Cy)#Z{  
accommodation 通融；贷款 RFK N,oB  
accommodation bill 通融票据；空头票据 $
LRFG(  
accommodation party 汇票代发人 ~82jL%-u  
account balance 帐户余额；帐户结余 J*U(f{Q(  
account book 帐簿 C#I),LE|d{  
account collected in advance 预收款项 ~+lC%R  
account current book 往来帐簿 W: ?-d{  
account of after-acquired property 事后取得的财产报告 %okEN!=  
account of defaulter 拖欠帐目 ,+X8?9v  
account payable 应付帐款 4UL-j  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 pb{P[-f  
account receivable 应收帐款 p[uwG31IL`  
account receivable report 应收帐款报表 a|7V{pp=M  
account statement 结单；帐单；会计财务报表 A:NY:#uC  
account title 帐户名称；会计科目 huTJ a2  
accountant's report 会计师报告 7>ODaj   
Accountant's Report Rules 会计师报告规则 kcYR:;y  
accounting and auditing procedure 会计与审计程序；会计与核数程序 +bO{UC[  
Accounting Arrangements 《会计安排》 T]vD ,I+  
accounting basis 会计基础 z{n=G  
accounting by Official Receiver 破产管理署署长呈交的帐目 ;:!LAe  
Accounting Circular 《会计通告》 Qp=uiXs  
accounting class 会计类别 Lw#hnLI.  
accounting date 记帐日期；会计结算日期 
,5\n%J:  
accounting for money 款项核算 r=w%"3vb^  
Accounting Officer 会计主任 Sc0ZT/Lm  
accounting period 会计报告期；会计期 isd[l-wAmf  
accounting policy 会计政策；会计方针 c"z%AzUV'  
accounting practice 会计惯例 JV/,QWar  
accounting principle 会计准则 wk/->Rz  
accounting record 会计记录 ,H%\+yn{  
accounting report 会计报告 ;dWqMnV  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 HIU@m<  
Accounting Society of China 中国会计学会 O:x=yj%^  
accounting statement 会计报表 /.?\P#9)  
accounting system 会计制度；会计系统 *@ o3{0[Z  
accounting transaction 会计事项；帐务交易 @E)XT\;3  
accounting treatment 会计处理 .U3p~M+  
accounting year 会计年度 vK{K#{  
accretion 增值；添加 xl9l>k6,  
accrual 应计项目；应累算数目 }F.1j!71L  
accrual basis 应计制；权责发生制 _YJwF1e+M  
accrual basis accounting 应计制会计；权责发生制会计 /Yh([P>  
accrue 应累算；应计 Qm-P& g-  
accrued benefit 应累算利益 #SXXYh-e  
accrued charges 应计费用 aj,ZM,Ad  
accrued cumulative preference share dividend 应累算的累积优先股股息 btYPp0o~  
accrued expenses 应累算费用 1,QRfckks  
accrued interest payable 应付利息；应计未付利息 _SaK]7}m!  
accrued interest receivable 应收利息；应计未收利息 lrE0)B5F  
accrued right 累算权益 4[ra  
accruing profit 应累算的利润 ?
4Lo"igAA  
accumulated fiscal reserve 累积财政储备 xH0/R LK3J  
accumulated profit 累积利润；滚存溢利 ;H=6u  
accumulated reserve 累积储备 bDo'hDmW  
accumulation of surplus income 累积收益盈余 e>^R 8qM?  
acquired assets 既得资产 6)$_2G%Zq  
acquisition 收购；购置；取得 kT1lOP-Bg  
acquisition cost 购置成本 la4,Z  
acquisition expenses 购置费用 UE4#j\  
acquisition of 100% interest 收购全部股权 F"=MU8  
acquisition of control 取得控制权 Wg%-m%7O  
acquisition of fixed assets 购置固定资产 Rv-o__C!  
acquisition of shell “买壳” r
Lh h  
acquisition price 收购价 wj^I1;lO  
act of God 天灾 hLvv:C@  
acting partner 执事合伙人 %awS*  
active market 买卖活跃的市场；交投畅旺的市场；旺市 z!
+<m<  
active partner 积极参与的合伙人 $-Rh
CnE  
active trading 交投活跃
6{ Nbe=  
actual circulation 实际流通 taQ[>x7b  
actual cost 实际成本 CA4-&O"  
actual expenditure 实际开支；实际支出 C\^K6,m5  
actual income 实际入息；实际收入；实际收益 t}7wRTG  
actual market 现货市场 [}2.CM  
actual price 现货价；实际价格 "{_"NjH  
actual profit 实际利润 S;'eoqN8  
actual quotation 实盘；实际价位；实际报价 $<4Ar*i  
actual year basis 按实际年度计算 {yHfE,  
actuals 实货 8ilbX)O  
actuarial investigation 精算调查 AG7}$O.  
actuarial principle 精算原则 }gW/heUE  
actuarial report 精算师报告 ".%LBs~$  
Actuarial Society of Hong Kong 香港精算学会 6bNW1]rD  
actuarial valuation 精算师估值 E/ZJ\@gzD  
actuary 精算师 @<G/H|f  
ad referendum agreement 暂定协议；有待覆核的协定 s%oAsQ_y  
ad valorem duty 从价税；按值征税 aS
vE  
ad valorem duty system 从价税制 yU"G|Ex  
ad valorem fee 从价费 Rda1X~-g  
ad valorem tariff 从价关税 +ca296^  
additional allowance 额外免税额 ogqV]36Idh  
additional amount for unexpired risk 未过期风险的额外款额 A#X.c=  
additional assessable profit 补加应评税利润 8>Z$/1Mh  
additional assessment 补加评税 1H=wl=K  
additional commitment 额外承担 Db=>7@h3C  
additional commitment vote 额外承担拨款 eC?/l*gF3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 41o!2(e$  
additional dependent parent allowance 供养父母额外免税额 ?d<:V.1U@  
additional provision 额外拨款 VaSNFl1_M  
additional stamp duty 附加印花税 t`T\d\  
additional tax 补加税罚款；补加税款 15o.j!S  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 6 ]PM!6  
adjudged bankrupt 被裁定破产 N&APq
T  
adjudicated bankrupt 裁定破产人 xH_ie  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :{:?D\%6  
adjudication of bankruptcy 裁定破产；宣告破产 s2?,'es  
adjudication of insolvency 裁定无力偿还债务 Gv,92ny!|  
adjusted actual 经调整的实数；调整后的实数 o U}t'WU  
adjusted current assets 经调整的流动资产；调整后的流动资产 K#UA M.  
adjusted figure 经调整的数字；调整后的数额 &JhIn%=-  
adjusted liabilities 经调整的负债；调整后的负债 J(0=~Z[  
adjusted loss 经调整的亏损；调整后的亏损 ~,!hE&LE~  
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 f=_?<I{  
adjusted profit 经调整的利润；调整后的利润 90iW-"l+[  
adjusted surplus 经调整的盈余额；调整后的盈余额 62)
lf2$1  
adjusted value 经调整的价值；调整后的价值 A Ok7G?Y  
adjustment 调整；修订；理算〔保险〕 RO$@>vL  
adjustment centre 调剂中心 V,XP&,no\j  
adjustment lag 调整过程的时间差距；调整时差 9`CiE  
adjustment mechanism 调整机制 +%}5{lu_e  
adjustment of loss 亏损调整 tw4am.o1]  
adjustment process 调整过程；调整程序 _`@Xy!Ye  
adjustment range 调整幅度 7 Mki?EG  
administered exchange rate 受管制汇率 9hR:y.  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 -{8Q= N  
administration expenses 行政费用 _"!{7e`Z  
administration fee 手续费；行政费 Fm$n@RbX  
administration in bankruptcy 破产管理 ccN&h  
administration order 遗产管理令 E8iadf49  
administrator 管理人；遗产管理人 p#;dLM/EA  
administrator of the estate 遗产管理人 m{lRFKx>s  
admission of debt 债项承认书 4-M6C 5#.  
admission of proof 接纳债权证明 SEQO2`]e:  
advance 放贷款项；垫付款项；预支款项；预付款项 $: 4mOl  
advance account 暂支帐目；预付款帐户 "`jZ(+  
advance compensation 预付补偿金 N}+B:l]Qy  
advance from shareholder 股东垫款 |P. =  
advance pending reimbursement 预支以待日后付还 zfjDb  
advanced economy 先进经济体系 F`;TU"pDf  
advancement 预付；预付财产 }uvKE|umj  
advances warrant 垫款令 n^JUZ8  
advancing 贷出 ^;)SFmjg%  
adverse balance 逆差 KtfkE\KP  
adverse exchange 逆汇 E2qB:  
advertisement addressed to shareholders 在报章刊登的致股东通告 [I++>4  
advice for collection 托收通知书 v E3{H  
advice of drawing 提款通知书；汇票通知书 tv@Z5  
advice of payment 付款通知 3Y1TQ;i,wQ  
Advisory Committee [Securities and Futures Commission] L_ Xn,  
谘询委员会〔证券及期货事务监察委员会〕 *C3u
Miz  
Advisory Committee on Diversification 经济多元化谘询委员会 4[5lX C  
affidavit 誓章；遗产申报誓章 %;=IMMK
 
affidavit of no receipt 述明无收款的誓章 2\nB
qCxR  
affiliate 联号；联营公司；附属公司 [.#p  
affiliated company 附属公司；联号；联营公司 Qe @A5#  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 d6t)gG*5  
affordability 负担能力 uHUvntr  
African Development Bank [AfDB] 非洲开发银行 qXP1Q3  
after-acquired property 事后取得的财产 ?b*/ddIs  
after-hours dealing 市后交易 ;Xfd1   
after-tax profit 税后盈利；税后利润；税后溢利 VeNNsg>&  
agency agreement 代理协议 `r~`N`o5A  
agency expenses 代理机构的开支 @sB}q 6>  
agency fee 代理费 Z9J =vzsHE  
Agency Law 《代理法》 &#vk4C_8m  
agent 代理人；承销人 (1kn):  
agent of company 公司代理人 ~!3t8Hx6  
agent's fee 代理人费；经纪费 .KiPNTh'  
aggregate 总计；总数；总体数字 Pg*?[^*  
aggregate amount 总款额；总额 "%.|n|  
aggregate assets and liabilities 总体资产与负债 Njy9JX  
aggregate at constant price 按固定价格计算的总体数字 bK_0NrXP  
aggregate demand 总需求 m{:"1]  
aggregate gross position 总持仓量 7X9+Qj;  
aggregate limit 总限额 vI pO/m.3  
aggregate of salaries tax 合计薪俸税 vpeq:h  
aggregate performance 总体表现；总体业绩 4cXAT9  
aggregate supply 总体供应 ]97Xu_  
aggregate surplus 总盈余 QmWC2$b  
aggregate total 整体总额 ESC  
aggregate value 总值；合计价值 $?]@_=  
aggregated basis 合计基准 4B:\  
aggregated net chargeable income 合计应课税入息实额 ALE808;|  
aggregation 合并计算；合计；总和 E<D+)A  
aggregation of incomes of husband and wife 夫妇入息合并计算 \b_-mnN"  
aggregation of property 财产的总和 zVp[YOS&c  
agio 差价；贴水 `7u\   
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 FX7Cjo
#=R  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment i>ESEmb-  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 F`YFo)W  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment gZw\*9Q9  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 5S&aI{;9<  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment U-Af7qO  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 M,b<B_$  
agreement for a settlement 授产协议  O]e6i%?  
agreement for assignment 转让协议 L/qZ ;{  
agreement for sale 售卖协议；买卖协议 Nbgp_:{  
agreement for sale and purchase 买卖协议 UlK/x"JDv  
agreement for the payment of interest 支付利息协议 
/-DKV~  
agreement for the repayment of money 还款协议 }U2[?  
agreement of reinsurance 再保险协议 ,DE(5iDS  
Agricultural Bank of China 中国农业银行 ::4"wU3t  
air passenger departure tax 飞机乘客离境税 1k!D0f3qb  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 k TFz_*6.  
airport tax 机场税 '9^E8+=|  
alcohol duty 酒精税 Hm.X}HO0L  
alienation 让与；让渡；转让 zSEr4^Dk4  
alimony 生活费；赡养费 bZxv/\
  
All Ordinaries Index [AOI] 所有普通股指数 5/Ydv RB67  
all risks 全险；综合险 FpP\-+Sl  
All Sales Record for Stock Market 《股票市场成交报告》 z VnIr<!8_  
Allied Capital Resources Limited 新联财务有限公司 E2>im>
p  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕  =Ov9Kf  
allocation letter 拨款信件 "EJ\]S]$X  
allocation of fund 分配款项；预留款项 `ffj8U  
allocation of profit 利润分配；溢利分配 x*:n4FZ7b  
allocation warrant 拨款令 q A.+U:I8  
allotment 分配；配股 5fU!'ajaN7  
allotment notice 股份配售通知；配股通知 x2Ha&  
allotment of shares 股份分配 w#W5}i&x  
allowable 可获宽免；免税的 }'u3U"9)  
allowable business loss 可扣除的营业亏损 D5=C^`$2  
allowable expenses 可扣税的支出 #X4LLS]VV  
allowance 免税额；津贴；备抵；准备金 b21}49bHN  
allowance for debts 债项的免税额 DKR<W.!*t  
allowance for depreciation by wear and tear 耗损折旧免税额 N0]z/}hd@  
allowance for funeral expenses 殡殓费的免税额 t9ER;
.e  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3QH(4N  
allowance for repairs and outgoings 修葺及支出方面的免税额 yxqTm%?y  
allowance to debtor 给债务人的津贴 ]OUD5T  
alteration of capital 资本更改 ^n t~-%  
alternate trustee 候补受托人 c qv.dC  
amalgamation 合并 2%bhW,?I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %?@x]B9Y8E  
ambit of charges 征税范围；收费范围 6!@0VI&P  
amended valuation 经修订的估值 cnbo+U  
American Commodities Exchange 美国商品交易所 &/HoSj>HS  
American Express Bank Limited 美国运通银行 D
4d]3|/T  
American Stock Exchange 美国证券交易所 %@>YNPD`E  
amortization 摊销 q5!0\o:  
amount due from banks 存放银行同业的款项
.hxin[Y  
amount due from banks abroad 存放海外银行同业的款项 X!o@f$  
amount due from holding companies 控股公司欠款 ?b
5H 2W  
amount due from local banks 存放本港银行同业的款项 vXc!Zg~  
amount due to banks 银行同业的存款 \{lE
0j7}h  
amount due to banks abroad 海外银行同业的存款 *jGPGnSo  
amount due to holding companies 控股公司存款
%t q&  
amount due to local banks 本港银行同业的存款 [ ynuj3G V  
amount due to outport banks 外埠银行同业的存款 hUBF/4s\  
amount for note issue 发行纸币的款额 $khrWiX  
amount of bond 担保契据的款额 O /vWd"  
amount of consideration 代价款额 }N@n{bu+  
amount of contribution 供款数额 9g96 d-  
amount of indebtedness 负债款额 L,6MF,vx  
amount of principal of the loan 贷款本金额 iFSJ4 W(  
amount of rates chargeable 应征差饷数额 Bf/|{@  
amount of share capital 股本额 WBa /IM   
amount of sums assured 承保款额 :fhB*SYK  
amount of variation 变动幅度 a`s/qi  
amount of vote 拨款数额 R#D#{cC(  
amount payable 应付款额 YKNb59k  
amount receivable 应收款额 _OLI%o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2g0K76=Co:  
analysis 分析 NfOp=X?Y  
ancillary risk 附属风险 (N7O+3+G  
annual account 周年帐目；周年帐目报表；年度决算；年结 uC)Zs, _5  
annual accounting date 年结日期 ?H<~ac2e  
annual allowance 每年免税额；年积金；年度津贴；年津 2!BsEvB(  
annual balance 年度余额 =88t*dH(,"  
annual disposable income 每年可动用收入 .izf#r:<  
annual estimates 周年预算 pcNSL'u+  
annual fee 年费 CGkI\E  
annual general meeting 周年大会 Jb9F=s+  
annual growth rate 年增率；每年增长率 Q4=|@|U0  
annual long-term supplement 长期个案每年补助金 &lU
Ny L  
annual pensionable emolument 可供计算退休金的年薪 8sH50jeP  
annual report 年报 zPHy2H$28  
Annual Report on the Consumer Price Index 《消费物价指数年报》 my4\mi6P  
annual return 周年报表；周年申报表；每年报税表格 QTfu:m{  
Annual Return Rules 《周年报表规则》 )Y~xIj>  
annual review of consumer prices 每年消费物价回顾 >J>>\Y(p  
annual roll-forward basis 逐年延展方式 loBtd%wY  
annual salary 年薪 e+l\\9v  
annual statement 年度报表；年度决算表 FZH-q!"^cK  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 _!%M%  
annuitant 年金受益人 gd_^  
annuity 年金 ]
{Z8  
annuity contract 年金合约 95[wM6?J  
annuity on human life 人寿年金 -w\M-wc/$  
antecedent debt 先前的债项 P,U$ %C!  
ante-dated cheque 倒填日期支票 JCNk\@0i*  
anticipated expenditure 预期开支 :pb67Al29  
anticipated net profit 预期纯利 `Klrr  
anticipated revenue 预期收入 x^X$M$o,l  
anti-inflation measure 反通货膨胀措施 jFG5)t<D  
anti-inflationary stance 反通货膨胀立场 !VFem~'d  
apparent deficit 表面赤字 Ox|TMSb^  
apparent financial solvency 表面偿债能力 +2Z#
M  
apparent partner 表面合伙人 HS7_MGU  
application for personal assessment 个人入息课税申请书 x~z_,':  
application of fund 资金应用 g}m+f]|  
application to release as liquidator and to destruct the books of accounts and documents W_%W%i|  
申请免除清盘人职务及毁灭帐簿与文件 WcU@~05b  
appointed actuary 委任精算师 gJk[Ja  
appointed auditor 委任核数师；委任审计师 HitAc8  
appointed trustee 委任的受托人 nPOO3!<{  
appointer 委任人 +aj^Cs1$  
apportioned pro rata 按比例分摊  VGB-h'  
apportionment 分配；分摊 SY|Ez!tU:N  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vtZ?X';wh  
apportionment formula 分摊方程式 /BT1oWi1y  
apportionment of estate duty 遗产税的分摊 |(RZ/d<X\a  
appraisal 估价；评估 5uttv:@=  
appreciable growth 可观增长 YmgCl!r@  
appreciable impact 显着影响 ami09JHy  
appreciable increase 可观增长 Y&g&n o_  
appreciation 增值；升值 y1#O%=g  
appreciation against other currencies 相对其他货币升值 }PZ=`w*O  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 79wLT\&  
appreciation tax 增值税 (AuPZ  
appropriation 拨款；拨用；拨付 "S(yZ6r"  
appropriation account 拨款帐目 lV)G@l[1  
Appropriation Bill 拨款法案 ?@DNsVwb  
appropriation-in-aid system 补助拨款办法 R6<4"?*r  
approved assets 核准资产 JhJLqb
@q  
approved basket stock 认可一篮子证券 3q?5OL^$  
approved budget 核准预算 \K}aQKB/j  
approved charitable donation 认可慈善捐款 o:9$UV[  
approved charitable institution 认可慈善机构 b2s~%}T  
approved currency 核准货币；认可货币 akCIa'>t  
approved estimates 核准预算 0;<OYbm3<  
approved estimates of expenditure 核准开支预算 4.'JLArw  
approved overseas insurer 核准海外保险人 qtY m!g  
approved overseas trust company 核准海外信托公司 r.<
JDdj  
approved pooled investment fund 核准汇集投资基金 UJn/s;$.e  
approved provident fund scheme 认可公积金计划 n`.#59-Hx  
approved provision 核准拨款 3e 73l  
approved redeemable share 核准可赎回股份 OpQ8\[X+  
approved regional stock 认可地区性证券 
eT-9  
approved retirement scheme 认可退休金计划 anC+r(jjg9  
approved subordinated loan 核准附属贷款 M _(2sq  
arbitrage 套戥；套汇；套利 c3W BALdh  
arbitrageur 套戥者；套汇者 gl "_:atW  
arbitrary amount 临时款项 _Ex|f5+  
arrangement 措施；安排；协定
%Rarr  
arrears 欠款 nh0&'hA  
arrears of pay 欠付薪酬 mgcN(n1  
arrears of revenue 逾期未收税款；逾期未收的帐项 9^\hmpP@D  
articles of association 组织章程；组织细则；组织章程细则 ]| WA#8_|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $20s]ywS  
ascertainment of profit 确定利润 }N]!0Ka  
"Asia Clear" “亚洲结算系统” "i%jQL'.  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 JJ-i_5\q  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Noz&noq  
Asian Development Fund [ADF] 亚洲发展基金 Nv3tt  
Asian dollar bond 亚洲美元债券 Y|RdzCM  
Asian dollar market 亚洲美元市场 q~h:<,5  
Asian dollar rate 亚洲美元利率 /buWAX1  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 fnOIv#  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 (Oq
Hfv  
asked price 沽盘；喊价；索价；卖方报价 ?0z)EPQ|  
assessable income 应评税入息 [pR)@$"k'  
assessable loss 应评税亏损 S_5?U2%D  
assessable profit 应评税利润 =UUd8,C/  
assessable value 应评税值 h.^o)T  
assessed profit 估定利润 G"> 0]LQ  
assessed value 经评估价值 MD4\QNUa)*  
assessment 评税；评定；估价；评税单 @yKZRwg  
assessment number 评税编号；估价编号 jsdBd2Gdc  
assessment of additional tax 补加税评税 JY@X2'>v/  
assessment of performance 业绩评估；实绩评价 "kr,x3 =  
Assessor 评税主任 .YC;zn^  
asset price bubbles 资产价格泡沫 Q!]IG;3Sx|  
asset-backed securities 具资产保证的证券 5~[N/Gl  
assets accretion 资产增值 ytz8=\p_b  
assets and liabilities 资产与负债  f`J|>Vk  
assets betterment statement 资产递增表；资产改进表 ~p^7X2% !  
assets lending 实物放款；有抵押贷款 _[JkJwPTx  
assets of the company passing on the death 死者去世时转移的公司资产 ppFYc\&=  
assets pledged as security for liabilities 用作负债抵押的资产 nsl*Dm"*F  
assets portfolio 资产投资组合 }{mG/(LX8  
assets price 资产价格 $',3Pv  
assets quality 资产质素 Pw xIz  
assets realization 资产变现 n1?}Xq|  
assets refinancing arrangement 资产再集资安排 W>:kq_gT  
assets securitization 资产证券化 8}z3CuM  
assets situated outside Hong Kong 在香港以外地方的资产 _>i|s|aW  
assets stripping 削减资产；拆卖资产
s|g
p  
assets value 资产值 kO+s+ 55  
assignee 承让人 *]2R.u  
assignment 转让；转让书；转让契 hHEPNR[.  
assignment of interest 权益转让 <A{y
($  
assignment of letters patent and trade mark 专利证书及商标转让 A
;T[['  
assignment of property 物业转让；物业转让书 (H1lqlVWV#  
assignment right 转让权 fkG##!  
assignor 转让人 pUhc3L  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 3SFg#  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 /n8psj  
associate member 附属会员 <tW:LU(!  
associated body corporate 相联法人团体 3I\m,Ob  
associated company 相联公司；联属公司 pw;r 25   
associated corporation 相联法团 #B}Qt5w  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] [-]A^?yBM  
公认会计师公会〔英国〕 VWD.J  
Association of Futures Exchange Brokers 香港期货经纪协会 X(b1/lzA  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 6e/7'TYwT  
association of underwriters 承保人组织 wibwyzo  
assumption of control 接管 sbA2W~:  
assurance 担保；保险；转易；转易书 ?UJSxL  
assurance of interest 权益的转易 Q]T BQ&  
at 19XX price 按一九ＸＸ年价格计算 n.I2$._(b  
at a discount 按赔价计算；按贴水价格计算；打折扣 9M]^l,
 
at a premium 按溢价计算；按升水价格计算 (JU_8j!  
at call 通知付款；按通知 c>rKgx  
at constant market price 按固定市价计算 (M8hy4Ex  
at constant price 按固定价格计算 Mlwdha0  
at cost 按成本计算 s,kU*kHn  
at current market price 按当时市价计算；按现时市价计算 (:l(_-O  
at current price 按当时价格计算；按现时价格计算 W6M jQ%f  
at factor cost 按要素成本计算；按生产要素成本计算 @ge LW!  
at money-of-the-day price 按付款当日价格计算 Uh%6LPg^  
at or better 按指定或较佳价位〔买卖指令〕 =R2l3-HA=  
at par 按面值计算；平价 !h*B (,  
at sight 见票即付 BtID;^Dz  
at the close 按收市盘 dxntGH< O  
at the opening 按开市盘 jNIUsM8e  
attestation 见证；见证条款 )gjGG8Ee  
at-the-money option 平价期权 Mn{XVXY@qm  
attorney 受权人；受托代表人 8UYJye8  
attornment 新拥有人承认书 X+%u(>>  
attributable profit 可归属利润 XR<G}x  
attributable share value 可归属股份价值 Qi"'bWX@  
Auckland Stock Exchange 奥克兰证券交易所 T1bFxim#b  
auction 拍卖 w_GLC%|7  
auctioneer 拍卖商  qJURPK  
audit 审计；核数 &<@%{h@=  
Audit Commission 审计署 =nw0# '  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] }I)z7l.  
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〕 *.xZfi_|  
audit review 帐目审查 YMK>+y[+4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[*tU}9  
audited account 审计帐目；经审计的帐目 L*v93;|s  
audited annual account 经审计的周年帐目 v/x*]c!"`  
audited balance sheet 经审计的资产负债表 P.!;Uf}32  
auditor 核数师；核数主任；审计师 h>.9RX &  
auditor's certificate 核数师证明书；审计师证明书 uZ-`fcCjD  
auditor's report 核数师报告；审计师报告 }d@LSaM  
Aussie bond 澳元债券 )#Y|ngZ_>  
austerity budget 紧缩预算 .1Vu-@  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 `P#8(GU  
Australia All Ordinaries Index 澳洲所有普通股票指数 o;%n,S8J|^  
Australian Dollar [AUD] 澳元 ti+pUlVrM  
Australian Options Market 澳大利亚期权市场 48;~bVr}  
Australian Securities Commission 澳洲证券事务监察委员会 VGfD;8]z  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 V54q"kP,@.  
Australian Stock Exchange 澳大利亚证券交易所 D)h["z|F  
Austrian Schilling [ATS] 奥地利先令 u^!&{q  
authentication 认证；鉴证 [rc'/@
L  
authority to purchase 委托购买证；委购书 `9:v*KuM#R  
authorization 认可；核准；授权；授权书 O-?z' @5cI  
authorization by direction 指示授权 *TJ<  
authorization by instruction 指令授权 O.dux5lfBd  
authorization by warrant 令状授权 cj`#Tg.  
authorization of unit trust 单位信托的认可 HK^a:BI  
authorized agent 指定代理人 py}.00it  
authorized capital 法定资本 p?_'|#tz  
authorized clerk 出市员 J6= w:c  
authorized dealer 认可交易商 Hxj'38Y  
authorized financial institution 认可财务机构 :~-)Sm+^  
authorized fund 认可基金 C:WtCAm(  
authorized fund house 获授权的基金公司；认可基金公司 \YjB+[.  
authorized institution 认可机构 3zk:59  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 buc,M@>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 5?D1][  
authorized insurer 获授权保险人；获认可承保人 {K<~ vj;  
authorized investment 特准投资项目 *;>V2!N=U  
authorized person 获授权人 u XaL  
authorized representative 获授权代表 (N&k}CO]W  
authorized share capital 法定股本 X
CKY xv&  
automated quotation system 自动报价系统 *Pa2bY3:  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] "cIGNTLFA  
自动交易系统〔香港期货交易所有限公司〕 !E4E'I=]N  
automatic adjustment mechanism 自动调整机制 8L%%eM_O  
automatic adjustment system 自动调整系统 ?
v0A/68s#  
Automatic Clearing House 自动票据交换所 50}.Xm@,BO  
automatic exchange rates accumulation system 自动化汇率累集系统 p,3go[9X:R  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 K7)j  
automatic teller machine [ATM] 自动柜员机 3s88#_eT  
autopay 自动转帐 ex0 kb  
available assets 可用资产 ~gSF@tz@  
available fiscal reserve 现存财政储备 D}=/w+  
available profit 可用利润 Lf$Q %eM0  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 yffU% )  
average 平均；平均数；海损 'vqj5YTj  
average basic salary 平均基本薪金 PPuXas?i  
average consumer expenditure 平均消费开支；一般消费开支 gOBj0P8s|}  
average cost 平均成本 P wt ?9I  
average cost of land production 增辟土地平均成本 Hsd|ka$x>  
average daily turnover 平均每日成交额 +?4*,8Tmmz  
average daily wage rate 平均每日工资率 ;EE{~  
average expenditure pattern 平均开支模式 CuV=C Ay>  
average growth rate 平均增长率 x= vE&9_u  
average net fixed assets 固定资产平均净值 F&nMI:h7  
average of relatives 相对价格平均数 N3S,33 8s  
average price 平均价格 %XDip]+rb  
average propensity to consume 平均消费倾向；一般消费倾向 1FXzAc(c!  
average propensity to save 平均储蓄倾向；一般储蓄倾向 e+d6R[`M  
average rate 平均率 (;Dn%kK  
average revenue 平均收入；平均收益 $=@9 D,R  
average stock 平均库存；平均存货 9.MGH2^L?  
average yearly rent 平均年租 )%H5iSNG$P  
avoidance of double taxation 避免双重课税 N9>'/jgZX  
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 b;~EJ  
;s!ns N  
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