一些有用的会计术语(也不知道发的地方对不对)A

A: k/Q8:qA  
A share Ａ股；甲类股份 _( QW2m?K  
abatement of tax 减税；减扣免税额 zgxMDLH  
ABN AMRO Bank N.V. 荷兰银行 MiMDEe%f%  
above-the-line expenditure 线上项目支出；经常预算支出 9SU/86|N  
above-the-line receipt 线上项目收入；经常预算收入 >5t]Zlb`  
ABSA Asia Limited 南非联合亚洲有限公司 pT:6A[&  
absolute change 绝对数值变更 _akpW  
absolute expenditure 实际开支 m9ky?A,  
absolute guideline figure 绝对准则数字 PoRP]Q*n  
absolute interest 绝对权益 4`?WdCW8  
absolute order of discharge 绝对破产解除令 @~i :8  
absolute profit margin 绝对利润幅度 +a+DiD>./  
absolute value 实值；绝对值 v#5hK<9  
absolutely vested interest 绝对既得权益 8'Q&FW3"  
absorbed cost 已吸收成本；已分摊成本 ji5Nq+S2  
absorption 吸收；分摊；合并 Q_k'7Z\g$  
absorption rate 吸收率；摊配率；分摊率 Z v 7}C  
ACB Finance Limited 亚洲商业财务有限公司 ]-OF3+l4  
acceptable form of reciprocity 合理的互惠条件 zpcO7AY~  
acceptable rate 适当利率；适当汇率 TH~"y  
acceptance agreement 承兑协议 j:2*hF!E  
acceptance for honour 参加承兑 l% {<+N  
acceptor 承兑人；接受人；受票人
d @b ]/  
acceptor for honour 参加承兑人 }e>OmfxDBt  
accident insurance 意外保险 uJ3*AO  
Accident Insurance Association of Hong Kong 香港意外保险公会 %)o;2&aD  
accident insurance scheme 意外保险计划 hdbm8C3  
accident year basis 意外年度基准 Ed#Hilk'  
accommodation 通融；贷款 VF~kjH2>  
accommodation bill 通融票据；空头票据 xr^fP~V|)0  
accommodation party 汇票代发人 Ye/Y<Ij  
account balance 帐户余额；帐户结余 %(r.`I$  
account book 帐簿
AFWWGz  
account collected in advance 预收款项 #0Z%4WQ  
account current book 往来帐簿 7K24sHw;%  
account of after-acquired property 事后取得的财产报告 :SN/fY  
account of defaulter 拖欠帐目 &(
NxkZp!  
account payable 应付帐款 >PUT(yNL  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 G~f|Sx  
account receivable 应收帐款 22EI`}"J  
account receivable report 应收帐款报表 b C"rQJg  
account statement 结单；帐单；会计财务报表 6
MQyr2c  
account title 帐户名称；会计科目 v;s^j  
accountant's report 会计师报告 C]krJse@  
Accountant's Report Rules 会计师报告规则 6'.
CW4L  
accounting and auditing procedure 会计与审计程序；会计与核数程序 e8)8QmB{o  
Accounting Arrangements 《会计安排》
u X(#+  
accounting basis 会计基础 kM
76?M  
accounting by Official Receiver 破产管理署署长呈交的帐目 @CA{uP;  
Accounting Circular 《会计通告》 ]QF*\2b-I2  
accounting class 会计类别 VB=jKMi  
accounting date 记帐日期；会计结算日期 .h
@bp1)l  
accounting for money 款项核算 U;Yw\&R,  
Accounting Officer 会计主任 <,&t}7M/:  
accounting period 会计报告期；会计期 d.y-R#F_]  
accounting policy 会计政策；会计方针 KN.WTaO  
accounting practice 会计惯例 LUA<N:  
accounting principle 会计准则 yY80E[v  
accounting record 会计记录 ]!WD">d:  
accounting report 会计报告 7fW$jiw  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,d8*7my  
Accounting Society of China 中国会计学会 Y>CZ  
accounting statement 会计报表 /)V8X#,  
accounting system 会计制度；会计系统 2))pB/  
accounting transaction 会计事项；帐务交易 1HeE$  
accounting treatment 会计处理 JiX-t\V~  
accounting year 会计年度 q=26($  
accretion 增值；添加 !Ic~_7"  
accrual 应计项目；应累算数目 3Zm;:v4y  
accrual basis 应计制；权责发生制 88zK)k{  
accrual basis accounting 应计制会计；权责发生制会计 E>YE3-]  
accrue 应累算；应计 rKr\Qy+q  
accrued benefit 应累算利益 %p^`,b}  
accrued charges 应计费用 j"vL$h  
accrued cumulative preference share dividend 应累算的累积优先股股息 }`_x%]EJ  
accrued expenses 应累算费用 _Hv@bIL'  
accrued interest payable 应付利息；应计未付利息 1sXVuto  
accrued interest receivable 应收利息；应计未收利息 >NtJ)N*  
accrued right 累算权益 G=m18Bv{  
accruing profit 应累算的利润 mzn#4;m$  
accumulated fiscal reserve 累积财政储备 W;.LN<bx
 
accumulated profit 累积利润；滚存溢利 q]gF[&QZ  
accumulated reserve 累积储备 er2#h  
accumulation of surplus income 累积收益盈余 ifadnl26 s  
acquired assets 既得资产 Gp1?drF6  
acquisition 收购；购置；取得 v<gve<]  
acquisition cost 购置成本 x#'v}(v  
acquisition expenses 购置费用 3Sn# M{wH  
acquisition of 100% interest 收购全部股权 Q'Y7PG9m~  
acquisition of control 取得控制权 Ym9~/'%]  
acquisition of fixed assets 购置固定资产  9-Xr  
acquisition of shell “买壳” (6i.>%|_  
acquisition price 收购价 =la~D]T*g  
act of God 天灾 @5cY5e*i{  
acting partner 执事合伙人 fh9w5hT={  
active market 买卖活跃的市场；交投畅旺的市场；旺市 dz)(~@tgz  
active partner 积极参与的合伙人 #$,b )Uy  
active trading 交投活跃 +<sv/gEt  
actual circulation 实际流通 Vd A!tL  
actual cost 实际成本 CD)JCv  
actual expenditure 实际开支；实际支出 {br6*  
actual income 实际入息；实际收入；实际收益 ~L9I@(/S  
actual market 现货市场 le~p2l#e   
actual price 现货价；实际价格 17!<8vIV$C  
actual profit 实际利润 ")3$. '5Dg  
actual quotation 实盘；实际价位；实际报价 "E7YCZQR  
actual year basis 按实际年度计算 ;Lk07+3G  
actuals 实货 ~lr,}K,  
actuarial investigation 精算调查 _O`s;oc  
actuarial principle 精算原则 '-rRD\"q  
actuarial report 精算师报告 ]=(PtzVa  
Actuarial Society of Hong Kong 香港精算学会 +?GsIp@>jh  
actuarial valuation 精算师估值 rpv<'$6  
actuary 精算师 byX)4&  
ad referendum agreement 暂定协议；有待覆核的协定 \mNN ) K@  
ad valorem duty 从价税；按值征税 &>vfm9  
ad valorem duty system 从价税制 Z \;{e'#o  
ad valorem fee 从价费 vFi+ExBU  
ad valorem tariff 从价关税 fD2)/5j1  
additional allowance 额外免税额 T!t9`I0Zz  
additional amount for unexpired risk 未过期风险的额外款额 dEPLkv  
additional assessable profit 补加应评税利润 0!q@b  
additional assessment 补加评税 yjIA`5^  
additional commitment 额外承担 kB_T9$0e#  
additional commitment vote 额外承担拨款 =$\9t$A  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |6b&khAM  
additional dependent parent allowance 供养父母额外免税额 Ko %e#q-  
additional provision 额外拨款 Si-Q'*Y=  
additional stamp duty 附加印花税 4.q^r]m*  
additional tax 补加税罚款；补加税款 *Jg&:(#}<J  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 (vwKC D&  
adjudged bankrupt 被裁定破产 nYy+5u]FG  
adjudicated bankrupt 裁定破产人 8l >Xbz  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 1krSX2L  
adjudication of bankruptcy 裁定破产；宣告破产 e}TDo`q  
adjudication of insolvency 裁定无力偿还债务 T}Ve:S  
adjusted actual 经调整的实数；调整后的实数 Up\ k67  
adjusted current assets 经调整的流动资产；调整后的流动资产 ria.MCe\!  
adjusted figure 经调整的数字；调整后的数额 WO[O
0!X  
adjusted liabilities 经调整的负债；调整后的负债 f^G-ba  
adjusted loss 经调整的亏损；调整后的亏损 gh.+}8="  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 `':G92}#  
adjusted profit 经调整的利润；调整后的利润 oe[f2?-  
adjusted surplus 经调整的盈余额；调整后的盈余额 b$>1_wTL  
adjusted value 经调整的价值；调整后的价值 Lm'+z97  
adjustment 调整；修订；理算〔保险〕 oh,29Gg  
adjustment centre 调剂中心 FA}y"I'W  
adjustment lag 调整过程的时间差距；调整时差 ;.3 {}.Y  
adjustment mechanism 调整机制 3shd0q<  
adjustment of loss 亏损调整 P}"uC`036  
adjustment process 调整过程；调整程序 m`Pk)c0  
adjustment range 调整幅度 ?$ M:4mX  
administered exchange rate 受管制汇率 H}gp`YW:4  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 <AU0ir  
administration expenses 行政费用 b8|<O:]Hp  
administration fee 手续费；行政费 S%df'bh$  
administration in bankruptcy 破产管理 k;jXVa  
administration order 遗产管理令 /&zlC{:G92  
administrator 管理人；遗产管理人 cueaOtD  
administrator of the estate 遗产管理人 4X5KrecNr  
admission of debt 债项承认书 nRs:^Q~o  
admission of proof 接纳债权证明 M[ ON2P;  
advance 放贷款项；垫付款项；预支款项；预付款项 ^SW0+O  
advance account 暂支帐目；预付款帐户 B{>x  
advance compensation 预付补偿金 q$'[&&_  
advance from shareholder 股东垫款 gpogv -  
advance pending reimbursement 预支以待日后付还 t)4]2z)$  
advanced economy 先进经济体系 =A(
Az  
advancement 预付；预付财产 XzPUll;ZU  
advances warrant 垫款令 <aY>fg d/1  
advancing 贷出 Em(Okr,0  
adverse balance 逆差 FA{(gib@9  
adverse exchange 逆汇 $.zd,}l@L  
advertisement addressed to shareholders 在报章刊登的致股东通告 1wBmDEhS  
advice for collection 托收通知书 ^ LVKXr  
advice of drawing 提款通知书；汇票通知书 XC4wm#R  
advice of payment 付款通知 GIhFOK  
Advisory Committee [Securities and Futures Commission] 'u6n,yRm  
谘询委员会〔证券及期货事务监察委员会〕 a&u!KAQ  
Advisory Committee on Diversification 经济多元化谘询委员会 %uvA3N>  
affidavit 誓章；遗产申报誓章 0KA@]!  
affidavit of no receipt 述明无收款的誓章 #dQFs]:F  
affiliate 联号；联营公司；附属公司 1,+swFSN  
affiliated company 附属公司；联号；联营公司 DC0ON`  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 gnw">H  
affordability 负担能力 gi$'x^]#  
African Development Bank [AfDB] 非洲开发银行 9K-,#a  
after-acquired property 事后取得的财产 uobQS!  
after-hours dealing 市后交易 vb3hDy  
after-tax profit 税后盈利；税后利润；税后溢利 8WC_CAP  
agency agreement 代理协议 0bteI*L  
agency expenses 代理机构的开支 ZtY?X- 4_  
agency fee 代理费 ~Gl5O`w(  
Agency Law 《代理法》 $.4N@=s,?c  
agent 代理人；承销人 dtig_s,)D  
agent of company 公司代理人 LQV&;O4'  
agent's fee 代理人费；经纪费 BDLJDyf B  
aggregate 总计；总数；总体数字 g!^mewtd  
aggregate amount 总款额；总额 _} K3}}  
aggregate assets and liabilities 总体资产与负债 P3v4!tR  
aggregate at constant price 按固定价格计算的总体数字 PW\me7iCz  
aggregate demand 总需求 HhwAzk/G~  
aggregate gross position 总持仓量 bmJdZD7-<k  
aggregate limit 总限额 B qLL]%F  
aggregate of salaries tax 合计薪俸税 03"FK"2S  
aggregate performance 总体表现；总体业绩 .@$A~/ YU  
aggregate supply 总体供应 6W:FT Pt44  
aggregate surplus 总盈余 j1=su~  
aggregate total 整体总额 U5p3b;  
aggregate value 总值；合计价值 ^ 4*#QtO  
aggregated basis 合计基准 uzhTNf  
aggregated net chargeable income 合计应课税入息实额 H-mQ{K^  
aggregation 合并计算；合计；总和 ]GD&EQ  
aggregation of incomes of husband and wife 夫妇入息合并计算 ~i!I6d~  
aggregation of property 财产的总和 }$LnjwM;,  
agio 差价；贴水 1fC)&4W  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 `26.+>Z7  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment }KT$J G?  
《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》 UhJ!7Ws$  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment E&f/*V
^  
《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》 PcI~,e%  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment V Ds0+RC  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Q\N
>W+d  
agreement for a settlement 授产协议 2#N?WlYw<S  
agreement for assignment 转让协议 ?Ezy0>j  
agreement for sale 售卖协议；买卖协议 wN^^_  
agreement for sale and purchase 买卖协议 Ao#bREm  
agreement for the payment of interest 支付利息协议 { SDnVV  
agreement for the repayment of money 还款协议 C_yNSD  
agreement of reinsurance 再保险协议 oDayfyy4y)  
Agricultural Bank of China 中国农业银行 .&I!2F  
air passenger departure tax 飞机乘客离境税 b_7LSp  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 xzOn[.Fi  
airport tax 机场税 t<`d*M2w  
alcohol duty 酒精税 <p-@XzyE  
alienation 让与；让渡；转让 bh#6yvpMR  
alimony 生活费；赡养费 A[F_x*S  
All Ordinaries Index [AOI] 所有普通股指数 mF UsTb]f  
all risks 全险；综合险 YMVi7D~;Q$  
All Sales Record for Stock Market 《股票市场成交报告》 D1@y
W} 4  
Allied Capital Resources Limited 新联财务有限公司 yXqC  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 H)CoByaj  
allocation letter 拨款信件 Yq4nmr4  
allocation of fund 分配款项；预留款项 cI/}rZ+  
allocation of profit 利润分配；溢利分配 b"nkF\P@Fj  
allocation warrant 拨款令 J _q  
allotment 分配；配股 $4qM\3x0,  
allotment notice 股份配售通知；配股通知 reM~q-M~o@  
allotment of shares 股份分配 (!qfd Qq#  
allowable 可获宽免；免税的 @Ae&1O;Zh  
allowable business loss 可扣除的营业亏损 oOaLD{g>  
allowable expenses 可扣税的支出 ^bfU>02Q6p  
allowance 免税额；津贴；备抵；准备金 4wGBB{X  
allowance for debts 债项的免税额 5evk
_f  
allowance for depreciation by wear and tear 耗损折旧免税额 Zj_2B_|WN#  
allowance for funeral expenses 殡殓费的免税额 Y88N*axDW.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *'tGi_2?(  
allowance for repairs and outgoings 修葺及支出方面的免税额 ZkO2*;  
allowance to debtor 给债务人的津贴 ?
M6)O?[  
alteration of capital 资本更改 f(5;Rf(  
alternate trustee 候补受托人 esq~Ehr=  
amalgamation 合并  dvz6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3\{\ al   
ambit of charges 征税范围；收费范围 Zg0nsNA   
amended valuation 经修订的估值 {47Uu%XT  
American Commodities Exchange 美国商品交易所 :$gs7<z{rm  
American Express Bank Limited 美国运通银行 atw*t1)g  
American Stock Exchange 美国证券交易所 jeJspch+#  
amortization 摊销 c;!|=  
amount due from banks 存放银行同业的款项 h9!4\{V;h  
amount due from banks abroad 存放海外银行同业的款项
[9j,5d&m  
amount due from holding companies 控股公司欠款 2|] <U[  
amount due from local banks 存放本港银行同业的款项 k\9kOZW  
amount due to banks 银行同业的存款 y>#kT  
amount due to banks abroad 海外银行同业的存款 \I^"^'CP  
amount due to holding companies 控股公司存款 3x7fa^umR  
amount due to local banks 本港银行同业的存款 :(.:bf  
amount due to outport banks 外埠银行同业的存款 ,-8Xb+!8I  
amount for note issue 发行纸币的款额 y?A*$6  
amount of bond 担保契据的款额 Y6.Bi  
amount of consideration 代价款额 ;b. m X  
amount of contribution 供款数额 g0;
;+z  
amount of indebtedness 负债款额 b?VByJl  
amount of principal of the loan 贷款本金额 7/_|/4&  
amount of rates chargeable 应征差饷数额
;!lwB  
amount of share capital 股本额 bv7xh*/  
amount of sums assured 承保款额 '.8eLN  
amount of variation 变动幅度 1?3+>  
amount of vote 拨款数额 #W l^!)#j?  
amount payable 应付款额 %_CL/H   
amount receivable 应收款额 [dUAb  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .*xO/pn  
analysis 分析 vILB$%I  
ancillary risk 附属风险 mwN"Cu4t  
annual account 周年帐目；周年帐目报表；年度决算；年结 m7RyFnR2  
annual accounting date 年结日期
.j"heYF)  
annual allowance 每年免税额；年积金；年度津贴；年津 x\yr~$}(J  
annual balance 年度余额 ;]=@;? 9  
annual disposable income 每年可动用收入 JUXBMYFus  
annual estimates 周年预算 !0|&f>y  
annual fee 年费 rj
4Mq:pJ  
annual general meeting 周年大会 ^k{/Yl  
annual growth rate 年增率；每年增长率 g>eWX*Pa|  
annual long-term supplement 长期个案每年补助金 i_+e&Bjd4j  
annual pensionable emolument 可供计算退休金的年薪 Z=;=9<vA  
annual report 年报 e%4vvP
p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {f*{dSm9b  
annual return 周年报表；周年申报表；每年报税表格 |2=w":2#  
Annual Return Rules 《周年报表规则》 + 65<|0  
annual review of consumer prices 每年消费物价回顾 <:N$ $n  
annual roll-forward basis 逐年延展方式 )8n?.keq  
annual salary 年薪 w40*vBz  
annual statement 年度报表；年度决算表 B|+%ExT7  
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 ;~WoJlEK3  
annuitant 年金受益人 /L2n ~/  
annuity 年金 mo=@Zt  
annuity contract 年金合约 !=yO72dgLY  
annuity on human life 人寿年金 2chT^3e  
antecedent debt 先前的债项 30(e6T;  
ante-dated cheque 倒填日期支票 NS+uiy  
anticipated expenditure 预期开支 -e
m3 #V  
anticipated net profit 预期纯利 b j<T`M!  
anticipated revenue 预期收入 x^Qij!mB%  
anti-inflation measure 反通货膨胀措施 gvo5^O+)HH  
anti-inflationary stance 反通货膨胀立场 2t  
apparent deficit 表面赤字 R`@7f
$;wG  
apparent financial solvency 表面偿债能力 mz;ExV16  
apparent partner 表面合伙人 ~
7Nqwwx  
application for personal assessment 个人入息课税申请书 #q9BU:  
application of fund 资金应用 E%stFyr9`/  
application to release as liquidator and to destruct the books of accounts and documents @y0kX<M  
申请免除清盘人职务及毁灭帐簿与文件 *laFG<;  
appointed actuary 委任精算师 FT}^Fi7  
appointed auditor 委任核数师；委任审计师 QV*la=j/  
appointed trustee 委任的受托人 0TICv2l!  
appointer 委任人 ^{++h?cS)  
apportioned pro rata 按比例分摊 e(`r"RrQ  
apportionment 分配；分摊 98_os2`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 R iV]SgV9  
apportionment formula 分摊方程式 /jq"r-S"  
apportionment of estate duty 遗产税的分摊  60f%J1u  
appraisal 估价；评估 A,= R`m  
appreciable growth 可观增长 BP4vOZ0$  
appreciable impact 显着影响 zx"0^r}  
appreciable increase 可观增长 |BGzdBm^x:  
appreciation 增值；升值 |Q?$n3-f"  
appreciation against other currencies 相对其他货币升值 mt e3k=17  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,c;#~y  
appreciation tax 增值税 *|0W3uy\Y  
appropriation 拨款；拨用；拨付 &qa16
bz  
appropriation account 拨款帐目 {c&9}u$e  
Appropriation Bill 拨款法案 2Y=Q%  
appropriation-in-aid system 补助拨款办法 "[Tr"nI  
approved assets 核准资产 Kj6+$l  
approved basket stock 认可一篮子证券 E!I4I'  
approved budget 核准预算 I4c%>R  
approved charitable donation 认可慈善捐款 6Hd^qouid  
approved charitable institution 认可慈善机构 4L,&a+)  
approved currency 核准货币；认可货币 b~8&P_  
approved estimates 核准预算 Xa&:Hg<  
approved estimates of expenditure 核准开支预算 _qQo}|/q  
approved overseas insurer 核准海外保险人 5pRVA  
approved overseas trust company 核准海外信托公司 7FP"]\x  
approved pooled investment fund 核准汇集投资基金 ~$Z_#,|i?  
approved provident fund scheme 认可公积金计划 (hv}K*c{  
approved provision 核准拨款 R/^;,.  
approved redeemable share 核准可赎回股份 o9v9 bL+X  
approved regional stock 认可地区性证券 ZQ[s:  
approved retirement scheme 认可退休金计划 xrJ0  
approved subordinated loan 核准附属贷款 ~<osL  
arbitrage 套戥；套汇；套利 %u]>K(tU  
arbitrageur 套戥者；套汇者 }yCgd 5+_  
arbitrary amount 临时款项 ];0:aSi#  
arrangement 措施；安排；协定 EkN>5).  
arrears 欠款 VC!g,LU|-  
arrears of pay 欠付薪酬 b1ZHfe:  
arrears of revenue 逾期未收税款；逾期未收的帐项 qEjsAL  
articles of association 组织章程；组织细则；组织章程细则 CR|>?9V  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ZPY84)A_}  
ascertainment of profit 确定利润 ,z0E2  
"Asia Clear" “亚洲结算系统” +6Vu]96=KC  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 F0Z cV>j}  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 eA/}$.R  
Asian Development Fund [ADF] 亚洲发展基金 a6
op  
Asian dollar bond 亚洲美元债券 A?c?(~9O  
Asian dollar market 亚洲美元市场 Gs}lw'pK  
Asian dollar rate 亚洲美元利率 Z?w=-  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 .>(qZEF  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Ob-k`@_|  
asked price 沽盘；喊价；索价；卖方报价 )v.\4Q4  
assessable income 应评税入息 /bqJ6$  
assessable loss 应评税亏损 @(rLn  
assessable profit 应评税利润 rX&?Xi1JeV  
assessable value 应评税值 `P9%[8`C 9  
assessed profit 估定利润 ]PXpzruy  
assessed value 经评估价值 11yS2D   
assessment 评税；评定；估价；评税单 u+8?'ZT,  
assessment number 评税编号；估价编号 2l4`h)_q  
assessment of additional tax 补加税评税 *Kw/ilI  
assessment of performance 业绩评估；实绩评价 hzX&BI  
Assessor 评税主任 B&H [z  
asset price bubbles 资产价格泡沫 m^,3jssdA  
asset-backed securities 具资产保证的证券 wijY]$  
assets accretion 资产增值 
1)
G6  
assets and liabilities 资产与负债 oRCD8b?  
assets betterment statement 资产递增表；资产改进表 cGjkx3l*  
assets lending 实物放款；有抵押贷款 eD 7Rv<  
assets of the company passing on the death 死者去世时转移的公司资产 v#+tu,)V;  
assets pledged as security for liabilities 用作负债抵押的资产 >(a/K2$*1  
assets portfolio 资产投资组合 HLM"dmI   
assets price 资产价格 = G3A}  
assets quality 资产质素 ^kp
u9H  
assets realization 资产变现 %AuS8'Uf  
assets refinancing arrangement 资产再集资安排 H=9\B}  
assets securitization 资产证券化 %bUpVyi!(  
assets situated outside Hong Kong 在香港以外地方的资产 ZsYT&P2  
assets stripping 削减资产；拆卖资产 Tk4"qGC.  
assets value 资产值 [p_C?hHO  
assignee 承让人 (*YENT}  
assignment 转让；转让书；转让契 ZpY"P6
 
assignment of interest 权益转让 Q /\Hc  
assignment of letters patent and trade mark 专利证书及商标转让 5=Y\d,SS"  
assignment of property 物业转让；物业转让书 bpeWK&  
assignment right 转让权 _Msaub!N  
assignor 转让人 /-ky'S9  
associate 有联系的人；有关连人士；相联者；合伙人；联系人  Z@`HFZJ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 E^. =^bR  
associate member 附属会员 m,]M_y\u  
associated body corporate 相联法人团体
_&m   
associated company 相联公司；联属公司 -vC?bumR%  
associated corporation 相联法团 l=J
K+uZ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Zx]"2U#  
公认会计师公会〔英国〕 =>6'{32W_  
Association of Futures Exchange Brokers 香港期货经纪协会 5ERycC y  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 C zvi'
:  
association of underwriters 承保人组织 AHR%3W  
assumption of control 接管 `p%&c%*A  
assurance 担保；保险；转易；转易书 $Mp#tH28  
assurance of interest 权益的转易 izi=`;=D^  
at 19XX price 按一九ＸＸ年价格计算 zKk2>.  
at a discount 按赔价计算；按贴水价格计算；打折扣 g< {jgF  
at a premium 按溢价计算；按升水价格计算 bXiT}5mJU  
at call 通知付款；按通知 j7 D\O  
at constant market price 按固定市价计算 zW^@\kB0D  
at constant price 按固定价格计算 b fsTeW+  
at cost 按成本计算 fm\IQqIK%  
at current market price 按当时市价计算；按现时市价计算 pJ5Sxgv{;  
at current price 按当时价格计算；按现时价格计算 jM90 gPX>,  
at factor cost 按要素成本计算；按生产要素成本计算 y(8AxsROp  
at money-of-the-day price 按付款当日价格计算 mko<J0|4  
at or better 按指定或较佳价位〔买卖指令〕 [?hc.COE  
at par 按面值计算；平价 HIi5kv]}|  
at sight 见票即付 Xu:Sh<:R  
at the close 按收市盘 MLcc  
at the opening 按开市盘 ]f q.r  
attestation 见证；见证条款 g+k0Fw]!  
at-the-money option 平价期权 D[)g-_3f6<  
attorney 受权人；受托代表人 dg4
QA_"  
attornment 新拥有人承认书 g%Ap<iT  
attributable profit 可归属利润 fgP_NYfOj  
attributable share value 可归属股份价值 tq^H)  
Auckland Stock Exchange 奥克兰证券交易所 T?c:z?j_9  
auction 拍卖 >_]j{}~\k  
auctioneer 拍卖商 
vd9><W  
audit 审计；核数 /nRi19a%xU  
Audit Commission 审计署 _}7N,Cx   
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] @%K@oDL  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 (&FSoe/!['  
audit review 帐目审查 Cv|ya$}a  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 W^q;=D6uh  
audited account 审计帐目；经审计的帐目 n8[ sl]L  
audited annual account 经审计的周年帐目 +I7n6s\  
audited balance sheet 经审计的资产负债表 &/4W1=>(  
auditor 核数师；核数主任；审计师 jyf[O -  
auditor's certificate 核数师证明书；审计师证明书 @ Sw
[+`  
auditor's report 核数师报告；审计师报告 0*q&)  
Aussie bond 澳元债券 c?CjJ}-7  
austerity budget 紧缩预算 9Ay*'   
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 
5~CHj  
Australia All Ordinaries Index 澳洲所有普通股票指数 0I4RZ.2*Y  
Australian Dollar [AUD] 澳元 a="Z]JGk  
Australian Options Market 澳大利亚期权市场 !~cTe!T  
Australian Securities Commission 澳洲证券事务监察委员会 C9U~lcIS  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 <IGQBu#ZH  
Australian Stock Exchange 澳大利亚证券交易所 /v E>*x  
Austrian Schilling [ATS] 奥地利先令 VAF+\Cea=  
authentication 认证；鉴证 t7("geN]  
authority to purchase 委托购买证；委购书 #n7uw  
authorization 认可；核准；授权；授权书 INsc!xOQ  
authorization by direction 指示授权 X6/k `J  
authorization by instruction 指令授权 E/9 U
0  
authorization by warrant 令状授权 _pM&Ya  
authorization of unit trust 单位信托的认可 C$x
U!9K[+  
authorized agent 指定代理人 !12W(4S5  
authorized capital 法定资本 AxUj CerNf  
authorized clerk 出市员 o-B9r+N  
authorized dealer 认可交易商 NWSBqL5v   
authorized financial institution 认可财务机构 16[>af0<g  
authorized fund 认可基金 Jeyy Z=  
authorized fund house 获授权的基金公司；认可基金公司 V4}9f5FR  
authorized institution 认可机构 Y!v `0z  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 G:$wdT(u  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Iu^#+n  
authorized insurer 获授权保险人；获认可承保人 k
`6T% [D]  
authorized investment 特准投资项目 Zg%U4m:  
authorized person 获授权人 iVzv/Lqm1  
authorized representative 获授权代表 ~oh=QakW  
authorized share capital 法定股本 )Fk%,H-1  
automated quotation system 自动报价系统 p mcy(<  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] J (Yfup  
自动交易系统〔香港期货交易所有限公司〕 0ejx;Mum  
automatic adjustment mechanism 自动调整机制 n|Vs27  
automatic adjustment system 自动调整系统  a= ;7  
Automatic Clearing House 自动票据交换所 &96I4su  
automatic exchange rates accumulation system 自动化汇率累集系统 &aldnJ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 gR"'|c   
automatic teller machine [ATM] 自动柜员机 a;D{P`%n  
autopay 自动转帐 ~sshhuF  
available assets 可用资产 /cUcfe#X  
available fiscal reserve 现存财政储备 &xM
R{:
 
available profit 可用利润 ={-\)j  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 0F6^[osqtl  
average 平均；平均数；海损 h #Od tc1)  
average basic salary 平均基本薪金 y.26:c(  
average consumer expenditure 平均消费开支；一般消费开支 .a1WwI  
average cost 平均成本 V|ax(tHv  
average cost of land production 增辟土地平均成本 2cr~/,YY  
average daily turnover 平均每日成交额 ^[Cpu_
]D  
average daily wage rate 平均每日工资率  ;?1H&  
average expenditure pattern 平均开支模式 UP}Ys*  
average growth rate 平均增长率 <Vm+Lt9  
average net fixed assets 固定资产平均净值 2?58=i%b  
average of relatives 相对价格平均数 tzJdUZJ  
average price 平均价格 ilEWxr;,  
average propensity to consume 平均消费倾向；一般消费倾向 bv$_t)Xh  
average propensity to save 平均储蓄倾向；一般储蓄倾向 @T  
average rate 平均率 :2{6Pa(eg  
average revenue 平均收入；平均收益 /Y:&307q  
average stock 平均库存；平均存货 ;aj
CnSmR  
average yearly rent 平均年租 W#E`h  
avoidance of double taxation 避免双重课税 *P_(hG&c  
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 {m~.'DU  
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