一些有用的会计术语(也不知道发的地方对不对)A

A: z{|LQt6q  
A share Ａ股；甲类股份 )km7tA 0a  
abatement of tax 减税；减扣免税额 8aZ$5^z  
ABN AMRO Bank N.V. 荷兰银行 Pxqiv9D<R  
above-the-line expenditure 线上项目支出；经常预算支出 'y.JcS!|  
above-the-line receipt 线上项目收入；经常预算收入 ab@=cL~^  
ABSA Asia Limited 南非联合亚洲有限公司 {OCJ(^8i  
absolute change 绝对数值变更 qU-!7=}7  
absolute expenditure 实际开支 3b@VY'P  
absolute guideline figure 绝对准则数字 };r|}v !~_  
absolute interest 绝对权益 1A^1@^{m'  
absolute order of discharge 绝对破产解除令 Ig9d#c  
absolute profit margin 绝对利润幅度 g_vm&~U/'  
absolute value 实值；绝对值 GD&htob(  
absolutely vested interest 绝对既得权益 ZE rdt:w  
absorbed cost 已吸收成本；已分摊成本 CU$)QH{  
absorption 吸收；分摊；合并 e #M iaX  
absorption rate 吸收率；摊配率；分摊率 +I@cO&CY|  
ACB Finance Limited 亚洲商业财务有限公司 4sIXO   
acceptable form of reciprocity 合理的互惠条件 NI.`mc6Xd  
acceptable rate 适当利率；适当汇率 i4<BDX5
 
acceptance agreement 承兑协议 qp&4 1  
acceptance for honour 参加承兑 `
|EH[W&y  
acceptor 承兑人；接受人；受票人 Pw{"_g  
acceptor for honour 参加承兑人 krjN7&  
accident insurance 意外保险 @1g&Z}L o  
Accident Insurance Association of Hong Kong 香港意外保险公会 SO3cY#i z"  
accident insurance scheme 意外保险计划 +xp*]a  
accident year basis 意外年度基准 _B[WY  
accommodation 通融；贷款 :6D0j  
accommodation bill 通融票据；空头票据 !y. $J<  
accommodation party 汇票代发人 \I:.<2i  
account balance 帐户余额；帐户结余 aM
J;bQD  
account book 帐簿 W#{la`#Bu  
account collected in advance 预收款项 h/K@IAd  
account current book 往来帐簿 .$0Pr%0pWI  
account of after-acquired property 事后取得的财产报告 C ) ?uE'  
account of defaulter 拖欠帐目 Kt6>L5:94  
account payable 应付帐款 mxp Y&Y  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 yFjVKp'P  
account receivable 应收帐款 PS@*qTin  
account receivable report 应收帐款报表 Ri @`a  
account statement 结单；帐单；会计财务报表 J633uH}}  
account title 帐户名称；会计科目 7W|Zq6pi  
accountant's report 会计师报告 :gf;}  
Accountant's Report Rules 会计师报告规则 k.GA8=]>  
accounting and auditing procedure 会计与审计程序；会计与核数程序 XYAmJ  
Accounting Arrangements 《会计安排》 .S7:;%qL6  
accounting basis 会计基础 "SR5wr   
accounting by Official Receiver 破产管理署署长呈交的帐目 [PWL<t::c  
Accounting Circular 《会计通告》 Pl78fs"L@  
accounting class 会计类别 v{y{sA  
accounting date 记帐日期；会计结算日期 J(s;$PG  
accounting for money 款项核算 6I>^Pf'ND  
Accounting Officer 会计主任 /g76Hw>H  
accounting period 会计报告期；会计期 QDE$E.a  
accounting policy 会计政策；会计方针 !d8A  
accounting practice 会计惯例 B+"g2Y  
accounting principle 会计准则 MhxDV d  
accounting record 会计记录 cAEokP  
accounting report 会计报告 )yj:PY]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 AVFjBybu9  
Accounting Society of China 中国会计学会 J@]k%h  
accounting statement 会计报表 w4%AJmt  
accounting system 会计制度；会计系统 {Uq:Xw   
accounting transaction 会计事项；帐务交易 ,S!w'0k|n  
accounting treatment 会计处理 CW`
!}yu%  
accounting year 会计年度 f Iy]/  
accretion 增值；添加 >emcJVYV`[  
accrual 应计项目；应累算数目 *||
d\peQ  
accrual basis 应计制；权责发生制 _u5dC   
accrual basis accounting 应计制会计；权责发生制会计 /S~m)$vu  
accrue 应累算；应计 A,#2^dR  
accrued benefit 应累算利益 SaO3zz@L  
accrued charges 应计费用 .=<$S#x^Hb  
accrued cumulative preference share dividend 应累算的累积优先股股息 E FY@Y
[  
accrued expenses 应累算费用 o8ppMM8_R[  
accrued interest payable 应付利息；应计未付利息 XUSvhr$|  
accrued interest receivable 应收利息；应计未收利息 !#}7{  
accrued right 累算权益 FS@A8Bb  
accruing profit 应累算的利润 Phs-(3  
accumulated fiscal reserve 累积财政储备 Cq\I''~8  
accumulated profit 累积利润；滚存溢利 fdv`7u+}a  
accumulated reserve 累积储备 zwr\:Hu4  
accumulation of surplus income 累积收益盈余 "b,%8  
acquired assets 既得资产 +iA=y=;blH  
acquisition 收购；购置；取得 #/ "+  
acquisition cost 购置成本 ; Lql_1  
acquisition expenses 购置费用 *e/K:k  
acquisition of 100% interest 收购全部股权 T3pdx~66  
acquisition of control 取得控制权 |B^G:7c  
acquisition of fixed assets 购置固定资产 Vmi{X b]<  
acquisition of shell “买壳” ~uj;qq  
acquisition price 收购价 ln<]-)&C  
act of God 天灾 VQxpN 1  
acting partner 执事合伙人 vAi$[p*im  
active market 买卖活跃的市场；交投畅旺的市场；旺市 *>."V5{;S  
active partner 积极参与的合伙人 !')y&7a~  
active trading 交投活跃 n]N96oD  
actual circulation 实际流通 ZjVWxQ  
actual cost 实际成本 L1#Ij#  
actual expenditure 实际开支；实际支出 bx}fj#J]En  
actual income 实际入息；实际收入；实际收益 L?RF;
jf  
actual market 现货市场 nE|@IGH  
actual price 现货价；实际价格 Em^(  
actual profit 实际利润 yL1CZ_  
actual quotation 实盘；实际价位；实际报价 2]WE({P  
actual year basis 按实际年度计算 mT.e>/pa  
actuals 实货 + WDq=S  
actuarial investigation 精算调查 [j9E pi(  
actuarial principle 精算原则 0KvVw rWJ  
actuarial report 精算师报告 ,1UZv>}S  
Actuarial Society of Hong Kong 香港精算学会 Qa`hR  
actuarial valuation 精算师估值 ^b-18 ~s  
actuary 精算师 m,_d^  
ad referendum agreement 暂定协议；有待覆核的协定 %XTA;lrz  
ad valorem duty 从价税；按值征税 <@uOCRbV  
ad valorem duty system 从价税制 la^ DjHA
$  
ad valorem fee 从价费 vkcRm`.  
ad valorem tariff 从价关税 ]}PV"|#K{c  
additional allowance 额外免税额 H0*,8i5I  
additional amount for unexpired risk 未过期风险的额外款额 @pza>^wk  
additional assessable profit 补加应评税利润 JPx7EEkZR4  
additional assessment 补加评税 ;#k-)m%  
additional commitment 额外承担 q/gB<p9  
additional commitment vote 额外承担拨款 MI#mAg<  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 5VE2@Fn}  
additional dependent parent allowance 供养父母额外免税额 rg QEUDEQ  
additional provision 额外拨款 m~`>`4  
additional stamp duty 附加印花税 - u3e5gW  
additional tax 补加税罚款；补加税款 }!d;(/)rb  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 *}!MOqP  
adjudged bankrupt 被裁定破产 '0t-]NAc  
adjudicated bankrupt 裁定破产人 [aqu}Su  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ,/,9j{|"j  
adjudication of bankruptcy 裁定破产；宣告破产 :V
uf6,  
adjudication of insolvency 裁定无力偿还债务 lU2c_4  
adjusted actual 经调整的实数；调整后的实数 r)T[(D'Tm-  
adjusted current assets 经调整的流动资产；调整后的流动资产 zO=%J)-=  
adjusted figure 经调整的数字；调整后的数额 'vIx#k4D1  
adjusted liabilities 经调整的负债；调整后的负债 `a]44es9q  
adjusted loss 经调整的亏损；调整后的亏损
Nt-<W+,  
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 lmCZ8 j(FF  
adjusted profit 经调整的利润；调整后的利润 Bl;KOR  
adjusted surplus 经调整的盈余额；调整后的盈余额 C+V* Fh3  
adjusted value 经调整的价值；调整后的价值 bGXR7u&K  
adjustment 调整；修订；理算〔保险〕 rOfK~g,X  
adjustment centre 调剂中心 adO&_NR  
adjustment lag 调整过程的时间差距；调整时差 4)1;0,tlG
 
adjustment mechanism 调整机制 /^7iZ|>:M:  
adjustment of loss 亏损调整 jE/oA<^  
adjustment process 调整过程；调整程序 f [o%hCS  
adjustment range 调整幅度 x"4%(xBu  
administered exchange rate 受管制汇率 GdmmrfXB  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 8cxai8  
administration expenses 行政费用 NAFsFngqH  
administration fee 手续费；行政费 8cWZ"v  
administration in bankruptcy 破产管理 k|E]YvnfG  
administration order 遗产管理令 0ZI(/r  
administrator 管理人；遗产管理人 !~iGu\y  
administrator of the estate 遗产管理人 vS?odqi#n  
admission of debt 债项承认书 xytr2V ]aV  
admission of proof 接纳债权证明 ;N=G=X|}  
advance 放贷款项；垫付款项；预支款项；预付款项 Ug"rJMZG  
advance account 暂支帐目；预付款帐户 !.HnGb+  
advance compensation 预付补偿金 g!J0L7i|  
advance from shareholder 股东垫款 /Z%>ArAx  
advance pending reimbursement 预支以待日后付还 I!:z,t<  
advanced economy 先进经济体系 NCS!:d:Ry  
advancement 预付；预付财产 )j&"%[2F  
advances warrant 垫款令 F # YPOH  
advancing 贷出 'cdN3i(  
adverse balance 逆差 Iw=Sq8  
adverse exchange 逆汇 }nx=e#[g%2  
advertisement addressed to shareholders 在报章刊登的致股东通告 I$q>  
advice for collection 托收通知书 *OTS'W~t  
advice of drawing 提款通知书；汇票通知书 S"2qJ!.u  
advice of payment 付款通知 +8P,s[0<R_  
Advisory Committee [Securities and Futures Commission] w YNloU  
谘询委员会〔证券及期货事务监察委员会〕 5,KWprb  
Advisory Committee on Diversification 经济多元化谘询委员会 h y-cG%f  
affidavit 誓章；遗产申报誓章 &xSa7FY  
affidavit of no receipt 述明无收款的誓章 pBJAaCGm  
affiliate 联号；联营公司；附属公司 tiaR4PB  
affiliated company 附属公司；联号；联营公司 L/r@ S'  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 {pa
dD p  
affordability 负担能力 `$RA< 3  
African Development Bank [AfDB] 非洲开发银行 rAq
xTd
F  
after-acquired property 事后取得的财产 {I1~-8  
after-hours dealing 市后交易 G*8GGWB^a  
after-tax profit 税后盈利；税后利润；税后溢利 X" R<J#4  
agency agreement 代理协议 mxG]kqi  
agency expenses 代理机构的开支 /!xF?OmVd  
agency fee 代理费 6vy7l(%  
Agency Law 《代理法》  z01>'  
agent 代理人；承销人 (!K_Fy@  
agent of company 公司代理人 Oe]&(  
agent's fee 代理人费；经纪费 I4_d[O9  
aggregate 总计；总数；总体数字 lX!`zy{3k  
aggregate amount 总款额；总额 i^"+5Eq[D  
aggregate assets and liabilities 总体资产与负债 c+' =hR[  
aggregate at constant price 按固定价格计算的总体数字 &*,:1=p  
aggregate demand 总需求 c|~6Ie  
aggregate gross position 总持仓量 e 9$C#D>D  
aggregate limit 总限额 %Z]'!X  
aggregate of salaries tax 合计薪俸税 d5j_6X  
aggregate performance 总体表现；总体业绩 h#}YKWL  
aggregate supply 总体供应 arZ@3]X%a  
aggregate surplus 总盈余 ,TC;{ $O5  
aggregate total 整体总额 x8#ODuH  
aggregate value 总值；合计价值 SAv<&  
aggregated basis 合计基准 `k{& /]  
aggregated net chargeable income 合计应课税入息实额 \c`oy=qY0  
aggregation 合并计算；合计；总和 Es5p}uh.[Y  
aggregation of incomes of husband and wife 夫妇入息合并计算 ra7uU*  
aggregation of property 财产的总和 QBJ3iQs1  
agio 差价；贴水 j6}R7$JR  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ZU&"73   
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment %:C ]7gQ  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 rXi uwz\  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ! T9
]/H?  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Yxd X#3  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment -p,x&h,p  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 b'@we0V@S  
agreement for a settlement 授产协议 v"DL'@$Ut{  
agreement for assignment 转让协议 !Jfs?Hy  
agreement for sale 售卖协议；买卖协议 \l#>dq"Y  
agreement for sale and purchase 买卖协议 J{"kw1Lu  
agreement for the payment of interest 支付利息协议 wo^Sy41bF  
agreement for the repayment of money 还款协议 (&\aA 0-}H  
agreement of reinsurance 再保险协议 ;e8V +h  
Agricultural Bank of China 中国农业银行 ik,lSTBD  
air passenger departure tax 飞机乘客离境税 U
HO_Z  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 xyHejE}  
airport tax 机场税 ;&;W
T  
alcohol duty 酒精税 Ze^jG-SL$9  
alienation 让与；让渡；转让 q }C+tn"\  
alimony 生活费；赡养费 GR4?BuY,  
All Ordinaries Index [AOI] 所有普通股指数 H^%.=kf  
all risks 全险；综合险 |FR3w0o  
All Sales Record for Stock Market 《股票市场成交报告》 Ju` [m  
Allied Capital Resources Limited 新联财务有限公司 kAzd8nJ'  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 T)CzK<LbR  
allocation letter 拨款信件 ^(x^6d  
allocation of fund 分配款项；预留款项 <I*x0BM=  
allocation of profit 利润分配；溢利分配 uZ6d35MJ  
allocation warrant 拨款令 /'DwfX  
allotment 分配；配股 V~{ _3YY  
allotment notice 股份配售通知；配股通知 2h^WYpCm  
allotment of shares 股份分配 e&It   
allowable 可获宽免；免税的 rJfqA@  
allowable business loss 可扣除的营业亏损 *gsAn<  
allowable expenses 可扣税的支出 uV6g[J  
allowance 免税额；津贴；备抵；准备金 yl]FP@N(  
allowance for debts 债项的免税额 2YwVU.*>  
allowance for depreciation by wear and tear 耗损折旧免税额 "i)Yvh[y  
allowance for funeral expenses 殡殓费的免税额 do/)~9[4\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "E!mva*NU  
allowance for repairs and outgoings 修葺及支出方面的免税额 I=DLPgzO9  
allowance to debtor 给债务人的津贴 |PVt}*0"  
alteration of capital 资本更改 +*nGp5=^GE  
alternate trustee 候补受托人 @!tVr3;N$  
amalgamation 合并 9L eNe}9v  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #TJk-1XM*q  
ambit of charges 征税范围；收费范围 m@xi0t  
amended valuation 经修订的估值 oUDVy_k  
American Commodities Exchange 美国商品交易所 |VH!)vD  
American Express Bank Limited 美国运通银行 dG'SZ&<  
American Stock Exchange 美国证券交易所 7LZ^QC  
amortization 摊销 (il0M=M  
amount due from banks 存放银行同业的款项 tOdT[&  
amount due from banks abroad 存放海外银行同业的款项 /ONV5IkPy  
amount due from holding companies 控股公司欠款 /)|X.D  
amount due from local banks 存放本港银行同业的款项 "&YYO#YO  
amount due to banks 银行同业的存款 l3i,K^YL  
amount due to banks abroad 海外银行同业的存款 ]n1dp2aH  
amount due to holding companies 控股公司存款 L-i>R:N4  
amount due to local banks 本港银行同业的存款 ]5CNk+`'  
amount due to outport banks 外埠银行同业的存款 @ CsV]97`  
amount for note issue 发行纸币的款额 ,lN5,zI=S  
amount of bond 担保契据的款额 / l>.mK()  
amount of consideration 代价款额 jB$SUO`*  
amount of contribution 供款数额 g;p)n  
amount of indebtedness 负债款额 H3/c
aN:  
amount of principal of the loan 贷款本金额 1cN')"  
amount of rates chargeable 应征差饷数额 VAQ)Hc]  
amount of share capital 股本额 [.yJV`  
amount of sums assured 承保款额 =5]n\"/  
amount of variation 变动幅度 ?^!,vh  
amount of vote 拨款数额 yOXO)u1n  
amount payable 应付款额 Q'NmSX)0  
amount receivable 应收款额 9>*c_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 C*Vd-U  
analysis 分析 l)8&Ip  
ancillary risk 附属风险 <+`(\  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,i}|5ozj4  
annual accounting date 年结日期 \|=mD}N  
annual allowance 每年免税额；年积金；年度津贴；年津 n$+M%}/f  
annual balance 年度余额 Jn}n*t3  
annual disposable income 每年可动用收入 dJ3IUe  
annual estimates 周年预算 {[G`Z9]z&-  
annual fee 年费 $K}. +`vVO  
annual general meeting 周年大会 (
'k<XOi  
annual growth rate 年增率；每年增长率 @M;(K<%h  
annual long-term supplement 长期个案每年补助金 [uuj?Rbd
 
annual pensionable emolument 可供计算退休金的年薪 $< %B#axL  
annual report 年报 V-W'RunnW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 L^Wz vv]  
annual return 周年报表；周年申报表；每年报税表格 &V=7D#L  
Annual Return Rules 《周年报表规则》 6DF  
annual review of consumer prices 每年消费物价回顾 Nud,\mXrY[  
annual roll-forward basis 逐年延展方式 m
O rWJ~=  
annual salary 年薪 G$WOzY(  
annual statement 年度报表；年度决算表 ?r_kyuU  
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 rs8\)\z  
annuitant 年金受益人 B&KL2&Z~Pq  
annuity 年金 {ShgJ;! Q  
annuity contract 年金合约 mB55PYA  
annuity on human life 人寿年金 3Kq`<B~%  
antecedent debt 先前的债项 \{|ImCH  
ante-dated cheque 倒填日期支票 x-m/SI]_N  
anticipated expenditure 预期开支 _2Py\+$  
anticipated net profit 预期纯利 OKue" p  
anticipated revenue 预期收入 sRRI3y@  
anti-inflation measure 反通货膨胀措施 db
GgD=}o  
anti-inflationary stance 反通货膨胀立场 c$M%G)P  
apparent deficit 表面赤字 /Bv#) -5  
apparent financial solvency 表面偿债能力 y.a]r7  
apparent partner 表面合伙人 5N/Lk>p1u
 
application for personal assessment 个人入息课税申请书 |Ur"za;%@  
application of fund 资金应用 D0bnN1VP  
application to release as liquidator and to destruct the books of accounts and documents n]? WCG}cd  
申请免除清盘人职务及毁灭帐簿与文件 S q@H  
appointed actuary 委任精算师 w<nv!e
?  
appointed auditor 委任核数师；委任审计师 kyUl{Zj
 
appointed trustee 委任的受托人 ISqfU]>[  
appointer 委任人 $ @1u+w  
apportioned pro rata 按比例分摊 $~u.Wq  
apportionment 分配；分摊 }uO5q42  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]KK`5Dv|,e  
apportionment formula 分摊方程式 I.
"p  
apportionment of estate duty 遗产税的分摊 U@lV  
appraisal 估价；评估 yyl#{Nl@t  
appreciable growth 可观增长 Q
JX/7RA  
appreciable impact 显着影响 @|A|  
appreciable increase 可观增长 khX|"d360  
appreciation 增值；升值 #a~"K|'G  
appreciation against other currencies 相对其他货币升值 HCnf2td  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F9o6V|v  
appreciation tax 增值税 |m>}
%{  
appropriation 拨款；拨用；拨付 ~1 ZD[@  
appropriation account 拨款帐目 b5`KB75sbo  
Appropriation Bill 拨款法案 c.K =(y*  
appropriation-in-aid system 补助拨款办法 nYw\'c  
approved assets 核准资产 f=:.BR{  
approved basket stock 认可一篮子证券 5~VosUpe7  
approved budget 核准预算 C7"HQQ  
approved charitable donation 认可慈善捐款 ?-~I<f]_  
approved charitable institution 认可慈善机构 DguB  
approved currency 核准货币；认可货币 !q/5yEJ>h  
approved estimates 核准预算  M[P^]J@  
approved estimates of expenditure 核准开支预算 POd/+e9d  
approved overseas insurer 核准海外保险人 bg7n  
approved overseas trust company 核准海外信托公司 BWK IbG  
approved pooled investment fund 核准汇集投资基金 f6ZZ}lwaV  
approved provident fund scheme 认可公积金计划 A|RR]CFJ  
approved provision 核准拨款 D(XqyN-P  
approved redeemable share 核准可赎回股份 oK+Lzb\d{M  
approved regional stock 认可地区性证券 H'Qo\L4H  
approved retirement scheme 认可退休金计划 wK5_t[[  
approved subordinated loan 核准附属贷款 }[=YU%[o:  
arbitrage 套戥；套汇；套利 ej[Su  
arbitrageur 套戥者；套汇者 W'$kZ/%[  
arbitrary amount 临时款项 Uene=Q6>  
arrangement 措施；安排；协定
9%,;XQ  
arrears 欠款 &9B_/m3  
arrears of pay 欠付薪酬 @)0 Y~A )  
arrears of revenue 逾期未收税款；逾期未收的帐项 uH{'gd,q8  
articles of association 组织章程；组织细则；组织章程细则 5w3Fqu>39?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -F`he=Ev9  
ascertainment of profit 确定利润 MOZu.NmO  
"Asia Clear" “亚洲结算系统” otriif@+Z  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 zB)%lb  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 s-D?)  
Asian Development Fund [ADF] 亚洲发展基金 ([pSVOnIz  
Asian dollar bond 亚洲美元债券 o
Xal  
Asian dollar market 亚洲美元市场 rxE&fjW  
Asian dollar rate 亚洲美元利率 0D3OE.$0  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 qu{mqkfN>  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 J_"3UZ~&  
asked price 沽盘；喊价；索价；卖方报价 {BOLPE-  
assessable income 应评税入息  rz  
assessable loss 应评税亏损 &?<AwtNN  
assessable profit 应评税利润 ~[18
q+,  
assessable value 应评税值 IC~ljy]y_  
assessed profit 估定利润 &YX6
"S_B  
assessed value 经评估价值 uLW/f=7L  
assessment 评税；评定；估价；评税单 )x\z@g  
assessment number 评税编号；估价编号 $h[Yzl  
assessment of additional tax 补加税评税 j$PI,
`  
assessment of performance 业绩评估；实绩评价 ^Q2ZqAf^a  
Assessor 评税主任 -u6#-}S
  
asset price bubbles 资产价格泡沫 /bcY6b=:  
asset-backed securities 具资产保证的证券 eE3-t/=  
assets accretion 资产增值 
.E<Dz  
assets and liabilities 资产与负债 tgN92Q.i6T  
assets betterment statement 资产递增表；资产改进表 #5{sglC"|F  
assets lending 实物放款；有抵押贷款 j%xBo:
 
assets of the company passing on the death 死者去世时转移的公司资产 j#igu#MB
*  
assets pledged as security for liabilities 用作负债抵押的资产 sR79 K1*j  
assets portfolio 资产投资组合 6VR[)T%  
assets price 资产价格 u4"r>e6_B  
assets quality 资产质素 <Jwo?[a  
assets realization 资产变现 $ I<|-]u  
assets refinancing arrangement 资产再集资安排 uPU#c\  
assets securitization 资产证券化 d]7*mzw^j  
assets situated outside Hong Kong 在香港以外地方的资产 >d%VDjk .  
assets stripping 削减资产；拆卖资产 CA^.?&CH^O  
assets value 资产值 Je~p%m#e;K  
assignee 承让人 P(_(w 9  
assignment 转让；转让书；转让契 2Ow<`[7  
assignment of interest 权益转让 0vckoE  
assignment of letters patent and trade mark 专利证书及商标转让 _S5gcPcF"  
assignment of property 物业转让；物业转让书 V/-MIH7SF  
assignment right 转让权 cjT[P"5$  
assignor 转让人 sp{j!NSL  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 :~-i&K
Nk  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Xw(3j)xQ  
associate member 附属会员 2f{kBD  
associated body corporate 相联法人团体 AU`OESSI  
associated company 相联公司；联属公司 7A0dl}:  
associated corporation 相联法团 O5MDGg   
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Czh8zB+r  
公认会计师公会〔英国〕 Mjw[:70  
Association of Futures Exchange Brokers 香港期货经纪协会 {PmzkT}LF  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 B\zoJg&7(  
association of underwriters 承保人组织 &;U|7l~vl  
assumption of control 接管 gz\j('~-D  
assurance 担保；保险；转易；转易书 8p,>y(o  
assurance of interest 权益的转易 XGk}e4;_  
at 19XX price 按一九ＸＸ年价格计算 FV8\+ep  
at a discount 按赔价计算；按贴水价格计算；打折扣 ,;3:pr  
at a premium 按溢价计算；按升水价格计算 BhkAQEsWTQ  
at call 通知付款；按通知 Iaa|qJ
4  
at constant market price 按固定市价计算 Wa, 7P2
r  
at constant price 按固定价格计算 BHcl
Uwj  
at cost 按成本计算 &#,v_B)a_E  
at current market price 按当时市价计算；按现时市价计算 E{oB2;P  
at current price 按当时价格计算；按现时价格计算 swt\Ru6,  
at factor cost 按要素成本计算；按生产要素成本计算 4k*qVOBa6R  
at money-of-the-day price 按付款当日价格计算 %mmxA6I  
at or better 按指定或较佳价位〔买卖指令〕 .
f%vDBJS  
at par 按面值计算；平价 Nuq(4Yf1W  
at sight 见票即付 zKMv7;s?  
at the close 按收市盘 l#ygb|=x  
at the opening 按开市盘 y4r2}8fi  
attestation 见证；见证条款 @Yarz1  
at-the-money option 平价期权 `skH-lk,  
attorney 受权人；受托代表人 %IU4\ZY>  
attornment 新拥有人承认书 5~yQ>h  
attributable profit 可归属利润 d'q&Lq  
attributable share value 可归属股份价值 NY
wGK|  
Auckland Stock Exchange 奥克兰证券交易所 w(#:PsMo<  
auction 拍卖 GZ,j?@  
auctioneer 拍卖商 )u Qvt-  
audit 审计；核数 ChVY Vx(  
Audit Commission 审计署 i6A$1(:h  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] o
VreP  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ZmP1C`>  
audit review 帐目审查 o{g@Nk'f  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 VLx T"]
f  
audited account 审计帐目；经审计的帐目 iz(m3k:w  
audited annual account 经审计的周年帐目  %|bN@@  
audited balance sheet 经审计的资产负债表 7_7xL(F/  
auditor 核数师；核数主任；审计师 9JXhHAxD  
auditor's certificate 核数师证明书；审计师证明书 `>y[wa>9r  
auditor's report 核数师报告；审计师报告 8(uw0~GO  
Aussie bond 澳元债券 K)N)IZ1q  
austerity budget 紧缩预算 vhX-Qkt}  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 1"d\
mE  
Australia All Ordinaries Index 澳洲所有普通股票指数
C?(y2p`d\  
Australian Dollar [AUD] 澳元 w4aiI2KFq  
Australian Options Market 澳大利亚期权市场 Uv'uqt  
Australian Securities Commission 澳洲证券事务监察委员会 9QZ}Hn`p  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 5@iy3olP  
Australian Stock Exchange 澳大利亚证券交易所 Sn0Xl3yr  
Austrian Schilling [ATS] 奥地利先令 A` =]RJ  
authentication 认证；鉴证 4a1BGNI%SW  
authority to purchase 委托购买证；委购书 v$Dh.y  
authorization 认可；核准；授权；授权书 ^X$ I=ro  
authorization by direction 指示授权 T77)Np  
authorization by instruction 指令授权 [e1\A&T  
authorization by warrant 令状授权 ~{9x6<g!  
authorization of unit trust 单位信托的认可 69-$Wn43<  
authorized agent 指定代理人 _
3I3AG0e  
authorized capital 法定资本 <G&WYk%u*  
authorized clerk 出市员 2-PI JO  
authorized dealer 认可交易商 L#[HnsLp_  
authorized financial institution 认可财务机构 G1A$PR  
authorized fund 认可基金 Dn: Yi8=  
authorized fund house 获授权的基金公司；认可基金公司 VDPxue  
authorized institution 认可机构 g8Ok ^  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 @H3|u`6V  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 s~/57S  
authorized insurer 获授权保险人；获认可承保人 ]m RF[b$  
authorized investment 特准投资项目 Fu#Y7)r  
authorized person 获授权人 +OKA_b"wB  
authorized representative 获授权代表 1RmBtx\<  
authorized share capital 法定股本 xL|?(pQ/BK  
automated quotation system 自动报价系统 Mi<*6j0  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] i4 P$wlO  
自动交易系统〔香港期货交易所有限公司〕 =SA 4\/  
automatic adjustment mechanism 自动调整机制 Bk@bN~B4  
automatic adjustment system 自动调整系统 |%n|[LP'  
Automatic Clearing House 自动票据交换所 3SmqXPOw  
automatic exchange rates accumulation system 自动化汇率累集系统 7Zhli Y1  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 EWSr@}2j .  
automatic teller machine [ATM] 自动柜员机 ws#hhW3qK  
autopay 自动转帐 l DgzM3  
available assets 可用资产 h)"'YzCt  
available fiscal reserve 现存财政储备 FyQOa)5  
available profit 可用利润 ZV0) ."^Z  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 #cR57=M}  
average 平均；平均数；海损 twAw01".  
average basic salary 平均基本薪金 p0"BO4({{  
average consumer expenditure 平均消费开支；一般消费开支 "MW55OWYU  
average cost 平均成本 1LV|t+Sex  
average cost of land production 增辟土地平均成本 "tpvENz2s  
average daily turnover 平均每日成交额 *
.oi3m  
average daily wage rate 平均每日工资率 \%Pma8&d  
average expenditure pattern 平均开支模式 R%Kl&c  
average growth rate 平均增长率 t!NrB X  
average net fixed assets 固定资产平均净值 (q055y  
average of relatives 相对价格平均数 7l[t9ON  
average price 平均价格 A[K:/tB  
average propensity to consume 平均消费倾向；一般消费倾向 G1
,Ro1  
average propensity to save 平均储蓄倾向；一般储蓄倾向 q
=T<^Tk#e  
average rate 平均率 \?aOExG I  
average revenue 平均收入；平均收益 hg(KNvl  
average stock 平均库存；平均存货 c>M_?::)0  
average yearly rent 平均年租 4mki&\lw`  
avoidance of double taxation 避免双重课税 4&#vU(-H  
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 rjq -ZrC%  
Y;~EcM  
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