一些有用的会计术语(也不知道发的地方对不对)A

A: %$b 5&>q  
A share Ａ股；甲类股份 !\p-|51  
abatement of tax 减税；减扣免税额 1cUC>_%?  
ABN AMRO Bank N.V. 荷兰银行 rGoB&% pc  
above-the-line expenditure 线上项目支出；经常预算支出 L/V3sSt  
above-the-line receipt 线上项目收入；经常预算收入 EQg 6*V  
ABSA Asia Limited 南非联合亚洲有限公司 o#;w>-  
absolute change 绝对数值变更 1W5YS +pf  
absolute expenditure 实际开支 cZ5[A
T  
absolute guideline figure 绝对准则数字 2t_E\W7w+  
absolute interest 绝对权益 MEg|AhP  
absolute order of discharge 绝对破产解除令 9~a_^m/  
absolute profit margin 绝对利润幅度 ~]N% {;F}  
absolute value 实值；绝对值 2-2'c?%  
absolutely vested interest 绝对既得权益 ? [=
P  
absorbed cost 已吸收成本；已分摊成本 Oyz=|[^,W  
absorption 吸收；分摊；合并 dNIY`u  
absorption rate 吸收率；摊配率；分摊率 MECR0S9  
ACB Finance Limited 亚洲商业财务有限公司 7 0KZXgBy_  
acceptable form of reciprocity 合理的互惠条件 O#9Q+BD  
acceptable rate 适当利率；适当汇率 K?P.1H`  
acceptance agreement 承兑协议 ZWYwVAo  
acceptance for honour 参加承兑 |i1z47jN6P  
acceptor 承兑人；接受人；受票人 Ey)ox$  
acceptor for honour 参加承兑人 DT_012z  
accident insurance 意外保险 NmK%k jCx  
Accident Insurance Association of Hong Kong 香港意外保险公会 RL($h4d9  
accident insurance scheme 意外保险计划 IDv@r\Xw  
accident year basis 意外年度基准 eQzTb91  
accommodation 通融；贷款 N+h|Ffnp  
accommodation bill 通融票据；空头票据 &u$l2hSS  
accommodation party 汇票代发人 a]75z)XR  
account balance 帐户余额；帐户结余 [4"%NY  
account book 帐簿 J\#6U|a""u  
account collected in advance 预收款项 r/8,4:rh  
account current book 往来帐簿 l~!#<=.  
account of after-acquired property 事后取得的财产报告 3"%:S_[  
account of defaulter 拖欠帐目 P%.9g  
account payable 应付帐款 AlGD .K  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 R(ay&f%E  
account receivable 应收帐款 MiN68x9  
account receivable report 应收帐款报表 }K0.*+M  
account statement 结单；帐单；会计财务报表 "x&H*"  
account title 帐户名称；会计科目 M=@U]1n*c  
accountant's report 会计师报告 MwXgaSV  
Accountant's Report Rules 会计师报告规则 yv,90+k  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,X+071.(  
Accounting Arrangements 《会计安排》 c~@I1M  
accounting basis 会计基础 L[rJ7:  
accounting by Official Receiver 破产管理署署长呈交的帐目 lkB
ab$S)  
Accounting Circular 《会计通告》 O`H[,+vm[  
accounting class 会计类别 350y6pVh  
accounting date 记帐日期；会计结算日期 DtyT8kr  
accounting for money 款项核算 h1J-AfV  
Accounting Officer 会计主任
.3oFSc`q  
accounting period 会计报告期；会计期 LTG/gif[u  
accounting policy 会计政策；会计方针 &9IMZAo  
accounting practice 会计惯例 BYP,}yzA  
accounting principle 会计准则 !dGy"-i$h  
accounting record 会计记录 ;v#~o*  
accounting report 会计报告 fH}`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 m&b!\"0  
Accounting Society of China 中国会计学会 .b5B7x}  
accounting statement 会计报表 d
7P| x  
accounting system 会计制度；会计系统 =v1s@5;~  
accounting transaction 会计事项；帐务交易 o KX!{  
accounting treatment 会计处理 wN"irXG  
accounting year 会计年度 K@%.T#  
accretion 增值；添加 6<FJ`l]U9  
accrual 应计项目；应累算数目 E9QNx62  
accrual basis 应计制；权责发生制 ,odjL6u  
accrual basis accounting 应计制会计；权责发生制会计 aZ#c_Q#gZ  
accrue 应累算；应计 =OTwP  
accrued benefit 应累算利益 }4\>q$8'  
accrued charges 应计费用 m &c8@-T  
accrued cumulative preference share dividend 应累算的累积优先股股息 Fpl<2eBg4  
accrued expenses 应累算费用 ,c}Q;eYc3  
accrued interest payable 应付利息；应计未付利息 `<q{
8  
accrued interest receivable 应收利息；应计未收利息 fytgS(?I'  
accrued right 累算权益 (~,Q-w"  
accruing profit 应累算的利润 r's4-\  
accumulated fiscal reserve 累积财政储备 7RTp+FC]  
accumulated profit 累积利润；滚存溢利 dAohj QH:  
accumulated reserve 累积储备 (8k3z`  
accumulation of surplus income 累积收益盈余 >lN{FJ  
acquired assets 既得资产 r!#NFek}  
acquisition 收购；购置；取得 ln#Lx&r;|  
acquisition cost 购置成本 A.*}<  
acquisition expenses 购置费用 TE^BfAw@  
acquisition of 100% interest 收购全部股权 Uo5l =\  
acquisition of control 取得控制权 b'uH4[zX%  
acquisition of fixed assets 购置固定资产 kQwBrb4  
acquisition of shell “买壳” EVrOu""  
acquisition price 收购价 =@&]PYv  
act of God 天灾 >=[w{Vn'Mf  
acting partner 执事合伙人 ,]1K^UeZ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 !dSt
l:B  
active partner 积极参与的合伙人 3x.|g  
active trading 交投活跃 jcv3ES^  
actual circulation 实际流通 \*1pFX#  
actual cost 实际成本 EivZI<<a  
actual expenditure 实际开支；实际支出 <wc=SMmO  
actual income 实际入息；实际收入；实际收益 mp%i(Y"vp  
actual market 现货市场 o1-Zh!*a*  
actual price 现货价；实际价格 <JDkvpckx.  
actual profit 实际利润 Z3T:R"l;  
actual quotation 实盘；实际价位；实际报价 OV Iu&6#  
actual year basis 按实际年度计算 p7Gs  
actuals 实货 5(tOQ%AQ  
actuarial investigation 精算调查 IgQW 5E#  
actuarial principle 精算原则 !$f@j6.  
actuarial report 精算师报告 m?>$!B4jFB  
Actuarial Society of Hong Kong 香港精算学会 ES<"YF  
actuarial valuation 精算师估值 bY&s$Ry3"  
actuary 精算师 #*1\h=bzmW  
ad referendum agreement 暂定协议；有待覆核的协定 i{ eDV  
ad valorem duty 从价税；按值征税 dGTAZ(1W  
ad valorem duty system 从价税制 KKl8tI\u~  
ad valorem fee 从价费 0:Ak4L6k  
ad valorem tariff 从价关税 fLxFF  
additional allowance 额外免税额 7-Fh!=\f/  
additional amount for unexpired risk 未过期风险的额外款额 iVREkZ2SC  
additional assessable profit 补加应评税利润 /DJyNf*  
additional assessment 补加评税 00n6v;X  
additional commitment 额外承担 ^1Y0JQ  
additional commitment vote 额外承担拨款 LH3PgGi,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _Z@- q  
additional dependent parent allowance 供养父母额外免税额 e:6R+8s2  
additional provision 额外拨款 C$-IDBXK  
additional stamp duty 附加印花税 1j9.Q;9  
additional tax 补加税罚款；补加税款 a&M{y  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Oy&Myjny<  
adjudged bankrupt 被裁定破产 IH'DCY:  
adjudicated bankrupt 裁定破产人 >jq~5HN  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 $@7S+'Q3  
adjudication of bankruptcy 裁定破产；宣告破产 b-;+&Rb  
adjudication of insolvency 裁定无力偿还债务 B}C"Xc  
adjusted actual 经调整的实数；调整后的实数 VD<W  
adjusted current assets 经调整的流动资产；调整后的流动资产 0".pw; .}  
adjusted figure 经调整的数字；调整后的数额 F]0O4p~fl  
adjusted liabilities 经调整的负债；调整后的负债 MX xRM~  
adjusted loss 经调整的亏损；调整后的亏损 xmT(yv,  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Ud\Jc:DG  
adjusted profit 经调整的利润；调整后的利润 WpWnwQY`#  
adjusted surplus 经调整的盈余额；调整后的盈余额 w f,7  
adjusted value 经调整的价值；调整后的价值 U;LbP-{B  
adjustment 调整；修订；理算〔保险〕 m("! M~1  
adjustment centre 调剂中心 Jx[
IHE  
adjustment lag 调整过程的时间差距；调整时差 =k2In_  
adjustment mechanism 调整机制 bWW$_Spr  
adjustment of loss 亏损调整 ]b-Z;Nce  
adjustment process 调整过程；调整程序 "
P~07  
adjustment range 调整幅度 6&`.C/"2  
administered exchange rate 受管制汇率 #7/_Usso  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 #y~^!fdp9  
administration expenses 行政费用 x$cs_
q]J  
administration fee 手续费；行政费 GBGGV#_q'}  
administration in bankruptcy 破产管理 ?Xx,[
Z&  
administration order 遗产管理令 HUfH/x3zj]  
administrator 管理人；遗产管理人 bYYyXM  
administrator of the estate 遗产管理人 3;u*_ ]N_  
admission of debt 债项承认书 k"LbB#Q  
admission of proof 接纳债权证明 w q% 4'(  
advance 放贷款项；垫付款项；预支款项；预付款项 >u4%s7v  
advance account 暂支帐目；预付款帐户 CVyqr_n65/  
advance compensation 预付补偿金 +>@<'YI<  
advance from shareholder 股东垫款 EX~ U(JB6  
advance pending reimbursement 预支以待日后付还 q1;}~}W;z4  
advanced economy 先进经济体系  I?.$  
advancement 预付；预付财产 7xb z)FI  
advances warrant 垫款令 wyMj^+ 2m  
advancing 贷出 QyuSle  
adverse balance 逆差 O\,n;oj  
adverse exchange 逆汇 [u[F6Wst  
advertisement addressed to shareholders 在报章刊登的致股东通告 hCQzD2  
advice for collection 托收通知书 KLGhsx35  
advice of drawing 提款通知书；汇票通知书 ~B'
K_#  
advice of payment 付款通知 6HW<E~G'6  
Advisory Committee [Securities and Futures Commission] `i<;5s!rX  
谘询委员会〔证券及期货事务监察委员会〕 j{C+`~O
 
Advisory Committee on Diversification 经济多元化谘询委员会 ?H#]+SpOcv  
affidavit 誓章；遗产申报誓章 4/e-E^  
affidavit of no receipt 述明无收款的誓章 HW;,XzP=  
affiliate 联号；联营公司；附属公司 ;X[mfg\  
affiliated company 附属公司；联号；联营公司 /8VM.fr$  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 6'3@/.  
affordability 负担能力 Qv,8tdx  
African Development Bank [AfDB] 非洲开发银行 #(mm6dj  
after-acquired property 事后取得的财产 s/ibj@h  
after-hours dealing 市后交易 T@;z o8:  
after-tax profit 税后盈利；税后利润；税后溢利 TyY[8J|  
agency agreement 代理协议 `7zz&f9dDX  
agency expenses 代理机构的开支 k-@CcrepF  
agency fee 代理费 TPZZln'3   
Agency Law 《代理法》 /d ?)  
agent 代理人；承销人 rDX_$,3L  
agent of company 公司代理人 Z$ {I4a  
agent's fee 代理人费；经纪费 N 3i,_  
aggregate 总计；总数；总体数字 TL ;2,@H`  
aggregate amount 总款额；总额 +/*g?Vt  
aggregate assets and liabilities 总体资产与负债 4&~ft  
aggregate at constant price 按固定价格计算的总体数字 0K <@?cI  
aggregate demand 总需求 ?"]fGp6y  
aggregate gross position 总持仓量 Jtnuo]{R  
aggregate limit 总限额 Uc/MPCqZ  
aggregate of salaries tax 合计薪俸税 <03@cs  
aggregate performance 总体表现；总体业绩 ?g+0S@{i $  
aggregate supply 总体供应 8l-+ 4~mH  
aggregate surplus 总盈余 j(HC^\Hi  
aggregate total 整体总额 (D]l/akP  
aggregate value 总值；合计价值 Q/o!&&  
aggregated basis 合计基准 Z"<aS&GH  
aggregated net chargeable income 合计应课税入息实额 kz\ D-b  
aggregation 合并计算；合计；总和 j(F
&*aH78  
aggregation of incomes of husband and wife 夫妇入息合并计算 Yv\.QrxPm  
aggregation of property 财产的总和 awQf$  
agio 差价；贴水 .?UK`O2Q  
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》 vE0Ty9OH"]  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment m=b~Wf39  
《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》 lG;RfDI-  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *G7$wW:?  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 D *RF._  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment qcEiJ}-  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Y0:y72mK  
agreement for a settlement 授产协议 8`XT`H  
agreement for assignment 转让协议 55)!cw4  
agreement for sale 售卖协议；买卖协议 <*E{zr&  
agreement for sale and purchase 买卖协议 a1R2ocC  
agreement for the payment of interest 支付利息协议 AmNmhcN  
agreement for the repayment of money 还款协议 [8l;X:  
agreement of reinsurance 再保险协议 9!zUv:;  
Agricultural Bank of China 中国农业银行 2siUpmX  
air passenger departure tax 飞机乘客离境税 Gnop  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 !:P
F |dZ  
airport tax 机场税 FVNxjMm,  
alcohol duty 酒精税 R| [mp%Q  
alienation 让与；让渡；转让 S/Pffal  
alimony 生活费；赡养费 HUiW#x%;  
All Ordinaries Index [AOI] 所有普通股指数 vi')-1Y KM  
all risks 全险；综合险 w'oP{=y[  
All Sales Record for Stock Market 《股票市场成交报告》 w-*$gk]  
Allied Capital Resources Limited 新联财务有限公司 {|= 8wB  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 -e_IDE  
allocation letter 拨款信件 h?5$-#q~  
allocation of fund 分配款项；预留款项 /Aooh~  
allocation of profit 利润分配；溢利分配 a@$U?=\e  
allocation warrant 拨款令 D[U[D  
allotment 分配；配股 'yxRz5  
allotment notice 股份配售通知；配股通知 _doX
&*9u  
allotment of shares 股份分配 zc>/1>?M  
allowable 可获宽免；免税的 L!s/0kBg  
allowable business loss 可扣除的营业亏损 6*9hAnH  
allowable expenses 可扣税的支出 RL7OFfMe  
allowance 免税额；津贴；备抵；准备金 E,&BP$B  
allowance for debts 债项的免税额 Mk9'  
allowance for depreciation by wear and tear 耗损折旧免税额 L)H'g  
allowance for funeral expenses 殡殓费的免税额 ikf!7-,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (yIl]ZN*  
allowance for repairs and outgoings 修葺及支出方面的免税额 6
<jh0=$
 
allowance to debtor 给债务人的津贴 @ de_|*c  
alteration of capital 资本更改 :c3}J<Z  
alternate trustee 候补受托人 H'|b$rP0@  
amalgamation 合并 i lk\&J~I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 G&$+8r  
ambit of charges 征税范围；收费范围 tn!z^W  
amended valuation 经修订的估值 )
u?pqFH  
American Commodities Exchange 美国商品交易所 M7!>-P  
American Express Bank Limited 美国运通银行 |fnP@k  
American Stock Exchange 美国证券交易所 +>mbBu!7  
amortization 摊销 qDZ?iTHQq  
amount due from banks 存放银行同业的款项 OZ<iP  
amount due from banks abroad 存放海外银行同业的款项 WtOpxAq  
amount due from holding companies 控股公司欠款 TD:NL4dm  
amount due from local banks 存放本港银行同业的款项 C%#=@HC  
amount due to banks 银行同业的存款 0; GnR0  
amount due to banks abroad 海外银行同业的存款 A.tONPi  
amount due to holding companies 控股公司存款 ,5^XjU3c=  
amount due to local banks 本港银行同业的存款 5q?2?j/h  
amount due to outport banks 外埠银行同业的存款 !wy 
Qk  
amount for note issue 发行纸币的款额 F0h`>{1%  
amount of bond 担保契据的款额 4TcKs}z  
amount of consideration 代价款额 .U|irDO  
amount of contribution 供款数额 dU%Q=r
8R  
amount of indebtedness 负债款额 mOji\qia  
amount of principal of the loan 贷款本金额 HnU; N S3J  
amount of rates chargeable 应征差饷数额 DZo7T!  
amount of share capital 股本额 6)63Yp(  
amount of sums assured 承保款额 1xN6V-qk  
amount of variation 变动幅度 X+zFRL%  
amount of vote 拨款数额 70bI}/u  
amount payable 应付款额 &|>CW:)&1"  
amount receivable 应收款额 0G`_dMN  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
IsjxD|u  
analysis 分析 h8@8Qw  
ancillary risk 附属风险 R~OameRR  
annual account 周年帐目；周年帐目报表；年度决算；年结 LV|ZZ.d h  
annual accounting date 年结日期 wBz?OnD/D  
annual allowance 每年免税额；年积金；年度津贴；年津 S9/oBxGN  
annual balance 年度余额 c'M#va  
annual disposable income 每年可动用收入 K=,nX7Z5  
annual estimates 周年预算 gzfs9e  
annual fee 年费 EC(,-sz\Z  
annual general meeting 周年大会 cQ(zBf  
annual growth rate 年增率；每年增长率 wh4ik`S 1  
annual long-term supplement 长期个案每年补助金 z}I=:  
annual pensionable emolument 可供计算退休金的年薪 X"_,#3Ko!  
annual report 年报 \a\-hm  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %Jy0?WN  
annual return 周年报表；周年申报表；每年报税表格 *J^l r"%c  
Annual Return Rules 《周年报表规则》 fZ8%Z   
annual review of consumer prices 每年消费物价回顾 k#mQLv  
annual roll-forward basis 逐年延展方式 >YP6/w,e  
annual salary 年薪 3ZdheenK9  
annual statement 年度报表；年度决算表 :`('lrq  
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
P$LHsg]  
annuitant 年金受益人 VB 53n'  
annuity 年金
7&oT}Z  
annuity contract 年金合约 pxm{?eBz  
annuity on human life 人寿年金 cp D=9k!*K  
antecedent debt 先前的债项 -L%J,f[&,  
ante-dated cheque 倒填日期支票 >6fc`3*!  
anticipated expenditure 预期开支 z&fXxp  
anticipated net profit 预期纯利 QwF\s13  
anticipated revenue 预期收入 <}e2\x  
anti-inflation measure 反通货膨胀措施 +; /]'  
anti-inflationary stance 反通货膨胀立场 [[uKakp  
apparent deficit 表面赤字 E=N44[`.G  
apparent financial solvency 表面偿债能力 $ = uz  
apparent partner 表面合伙人 yGGQ;!/  
application for personal assessment 个人入息课税申请书 tJ:]ne  
application of fund 资金应用 <'s_3AC  
application to release as liquidator and to destruct the books of accounts and documents >`\f,yql6  
申请免除清盘人职务及毁灭帐簿与文件 fP|rD[  
appointed actuary 委任精算师 Po+I!TL'  
appointed auditor 委任核数师；委任审计师 |Z\?nZ~  
appointed trustee 委任的受托人 bbGSh|u+P  
appointer 委任人 D,cGW,2Nv  
apportioned pro rata 按比例分摊 rHS;wT  
apportionment 分配；分摊 eN*=wOh  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +{b!,D3sa*  
apportionment formula 分摊方程式 +rT%C&ze  
apportionment of estate duty 遗产税的分摊 U5rcI6  
appraisal 估价；评估 vTrjhTa\  
appreciable growth 可观增长 :.;pRz  
appreciable impact 显着影响 PwF 1Pr`r  
appreciable increase 可观增长 &/%A 9R,  
appreciation 增值；升值 XctSw  
appreciation against other currencies 相对其他货币升值 a/})X[2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m8Wv46%  
appreciation tax 增值税 "EA6RFRD  
appropriation 拨款；拨用；拨付 YH_m
WN\Wu  
appropriation account 拨款帐目 I+qg'mo  
Appropriation Bill 拨款法案 608}-J=3#  
appropriation-in-aid system 补助拨款办法 )Dg;W6  
approved assets 核准资产 +>zjTP7\e"  
approved basket stock 认可一篮子证券 r>!$eqX_  
approved budget 核准预算 k,)xv?  
approved charitable donation 认可慈善捐款 M4%u~Z:4h+  
approved charitable institution 认可慈善机构 hxwo<wEg  
approved currency 核准货币；认可货币 X@ zw;Se  
approved estimates 核准预算 <>gX'te  
approved estimates of expenditure 核准开支预算 ,r=9$i_  
approved overseas insurer 核准海外保险人 z
%lu%  
approved overseas trust company 核准海外信托公司 iD;pXE{2s%  
approved pooled investment fund 核准汇集投资基金 2#<)-Cak  
approved provident fund scheme 认可公积金计划 Z&f@)j  
approved provision 核准拨款 {P'_s]B)  
approved redeemable share 核准可赎回股份 Yf=an`"  
approved regional stock 认可地区性证券 4trP*u,4  
approved retirement scheme 认可退休金计划 Ry$zF~[  
approved subordinated loan 核准附属贷款 we4k VAn  
arbitrage 套戥；套汇；套利 !ucHLo3:  
arbitrageur 套戥者；套汇者 `"7}'|  
arbitrary amount 临时款项 7P+qPcRaP  
arrangement 措施；安排；协定 JEw+5MO@  
arrears 欠款 4tQ~Z6Jn;  
arrears of pay 欠付薪酬 n\-nBrVSf  
arrears of revenue 逾期未收税款；逾期未收的帐项 fU6O:-  
articles of association 组织章程；组织细则；组织章程细则 ^{Vt  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
9.:]eL  
ascertainment of profit 确定利润 d8)ps,  
"Asia Clear" “亚洲结算系统” & bKl(,  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 aUy!(Y  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 &:>3tFQSH  
Asian Development Fund [ADF] 亚洲发展基金 2HNAB4E  
Asian dollar bond 亚洲美元债券 (6y[,lYH  
Asian dollar market 亚洲美元市场 uwL^Tq}Yh  
Asian dollar rate 亚洲美元利率 }?\8%hK"a7  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 S'%|40U  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 +:IwP  
asked price 沽盘；喊价；索价；卖方报价 BR*'SF\T  
assessable income 应评税入息 ;+Dq3NE  
assessable loss 应评税亏损 L:.z FW,  
assessable profit 应评税利润 +jEtu[ ;  
assessable value 应评税值 A^2n i=b  
assessed profit 估定利润 '3p7ee&  
assessed value 经评估价值 -ho%9LW%|  
assessment 评税；评定；估价；评税单 1*aO2dOq  
assessment number 评税编号；估价编号 }&*wJ]j`L  
assessment of additional tax 补加税评税 *(,zPn,  
assessment of performance 业绩评估；实绩评价 bwC~  
Assessor 评税主任 &H4Y`xV^=  
asset price bubbles 资产价格泡沫 Qm"
&=<  
asset-backed securities 具资产保证的证券 hfJeVT-/v  
assets accretion 资产增值 9a6ij*#  
assets and liabilities 资产与负债 y6hb-: #1  
assets betterment statement 资产递增表；资产改进表 qxQuXF>:#  
assets lending 实物放款；有抵押贷款 <Jf[N=  
assets of the company passing on the death 死者去世时转移的公司资产 |3bCq(ZR\P  
assets pledged as security for liabilities 用作负债抵押的资产 '^{:HR#i  
assets portfolio 资产投资组合 +55+%oGl  
assets price 资产价格 M+L8~BD@  
assets quality 资产质素 S"@/F- 81  
assets realization 资产变现 )bgaqca_{  
assets refinancing arrangement 资产再集资安排 .c5)`  
assets securitization 资产证券化 u_Wftb?9  
assets situated outside Hong Kong 在香港以外地方的资产 {vhP'!a6W  
assets stripping 削减资产；拆卖资产 anzt;V.;Y  
assets value 资产值 #Q]^9/;|4n  
assignee 承让人 NT0im%  
assignment 转让；转让书；转让契 nOCCOTf  
assignment of interest 权益转让 XkEJ_;:  
assignment of letters patent and trade mark 专利证书及商标转让 joRrsxFU  
assignment of property 物业转让；物业转让书 H{BP7!t[V  
assignment right 转让权 ]aMeMhe-  
assignor 转让人 sQXj?5!  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Gp9:#L!  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ;:]#Isq  
associate member 附属会员 3J_BuMV  
associated body corporate 相联法人团体 (-[73v-
w  
associated company 相联公司；联属公司 Z1y=L$t8  
associated corporation 相联法团 Mb^E  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] vTl7x  
公认会计师公会〔英国〕 r$cq2pkX  
Association of Futures Exchange Brokers 香港期货经纪协会 4G_At  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 3FgTM(  
association of underwriters 承保人组织 CX}==0od  
assumption of control 接管 $<s;YhM:u)  
assurance 担保；保险；转易；转易书 >Y6iLQ$X  
assurance of interest 权益的转易 pQNTN.L9NZ  
at 19XX price 按一九ＸＸ年价格计算 -<{;.~nI.  
at a discount 按赔价计算；按贴水价格计算；打折扣 u85dG7  
at a premium 按溢价计算；按升水价格计算 PC<[$~  
at call 通知付款；按通知 s
L=}d[  
at constant market price 按固定市价计算 6Bf a
B:  
at constant price 按固定价格计算 mUdj2vB$+'  
at cost 按成本计算 @OGHS}-\  
at current market price 按当时市价计算；按现时市价计算 N\t( rp  
at current price 按当时价格计算；按现时价格计算 t)l  
at factor cost 按要素成本计算；按生产要素成本计算 IZs NMY  
at money-of-the-day price 按付款当日价格计算 >X_5o^s2s  
at or better 按指定或较佳价位〔买卖指令〕 =#>F' A  
at par 按面值计算；平价 }{S+C[:_  
at sight 见票即付 h0aK}`/a  
at the close 按收市盘 'Z8=y[l  
at the opening 按开市盘 O63:t$Yx#  
attestation 见证；见证条款
UbEK2&q/8  
at-the-money option 平价期权 .Y5o&at6s  
attorney 受权人；受托代表人 ]2 
 
attornment 新拥有人承认书 l3:2f-H  
attributable profit 可归属利润 +pY--5t  
attributable share value 可归属股份价值 t
yU'[LF?  
Auckland Stock Exchange 奥克兰证券交易所 ?p'DgL{  
auction 拍卖 w(oi6kg  
auctioneer 拍卖商 })yB2Q0  
audit 审计；核数 gLK_b;:  
Audit Commission 审计署 ?J,K[.z  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] oe*CZ  
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〕 045_0+r"@  
audit review 帐目审查 `LOW)|6r`  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 sXwa`_{  
audited account 审计帐目；经审计的帐目 F#)@ c  
audited annual account 经审计的周年帐目 E<[Y KY  
audited balance sheet 经审计的资产负债表 fZavZ\qU  
auditor 核数师；核数主任；审计师 P
47x-;  
auditor's certificate 核数师证明书；审计师证明书 eXAJ%^iD  
auditor's report 核数师报告；审计师报告 Q#5~"C  
Aussie bond 澳元债券 ;J,`v5z0:  
austerity budget 紧缩预算 7V2xg h!W  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ez14f$cJ+  
Australia All Ordinaries Index 澳洲所有普通股票指数 mMw--Gc?  
Australian Dollar [AUD] 澳元 ECk* H  
Australian Options Market 澳大利亚期权市场 #D
p]S,e  
Australian Securities Commission 澳洲证券事务监察委员会 e0ULr!p
  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Z</57w#-7  
Australian Stock Exchange 澳大利亚证券交易所 wE3fKG.  
Austrian Schilling [ATS] 奥地利先令 LUzn7FZk  
authentication 认证；鉴证 2GxkOch  
authority to purchase 委托购买证；委购书 Z 5 Xis"j  
authorization 认可；核准；授权；授权书 d:#z{V_  
authorization by direction 指示授权 `t#9 yN  
authorization by instruction 指令授权 9UCA&n  
authorization by warrant 令状授权 %W^Zob  
authorization of unit trust 单位信托的认可 QTospHf`  
authorized agent 指定代理人 !LJ4 S  
authorized capital 法定资本 -sxu7I  
authorized clerk 出市员 Nj{;  
authorized dealer 认可交易商 bJcO,M:2  
authorized financial institution 认可财务机构 "i,ZG$S#E  
authorized fund 认可基金 ZkryoIQ%=  
authorized fund house 获授权的基金公司；认可基金公司 :[&QoEZW  
authorized institution 认可机构 l?B=5*0  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构  joBS{]  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 E1s~ +  
authorized insurer 获授权保险人；获认可承保人 vP%}XEF  
authorized investment 特准投资项目 >BZ,g!N,J}  
authorized person 获授权人 /s@j{*Om  
authorized representative 获授权代表 s+E: 7T9P  
authorized share capital 法定股本 bTMgEY  
automated quotation system 自动报价系统 5KTPlqm0qF  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 6[,7g&C  
自动交易系统〔香港期货交易所有限公司〕 @77+K:9I7  
automatic adjustment mechanism 自动调整机制 $ZkT G  
automatic adjustment system 自动调整系统 i`w)dS  
Automatic Clearing House 自动票据交换所 Xc$Zkfmms  
automatic exchange rates accumulation system 自动化汇率累集系统 e F)my  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 P9)L1l<3I  
automatic teller machine [ATM] 自动柜员机 ~?:>=x  
autopay 自动转帐 V8rS~'{\  
available assets 可用资产 "(mF5BE-E  
available fiscal reserve 现存财政储备 p,BoiYdi  
available profit 可用利润 tYp 185  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 u\(>a  
average 平均；平均数；海损 ]Pe8G(E!  
average basic salary 平均基本薪金 *).!  
average consumer expenditure 平均消费开支；一般消费开支 P1^O0)  
average cost 平均成本 Q<Qd*v&-  
average cost of land production 增辟土地平均成本 _p'u!.a?!  
average daily turnover 平均每日成交额 X>%li$9J.  
average daily wage rate 平均每日工资率 TZhYgV  
average expenditure pattern 平均开支模式 $Lz!04  
average growth rate 平均增长率 (9{qT>eJg=  
average net fixed assets 固定资产平均净值 +g;{c+Kw:  
average of relatives 相对价格平均数 LkWY6 ?$U  
average price 平均价格 @0V4$OoFl  
average propensity to consume 平均消费倾向；一般消费倾向 &g~NkJc0c  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ZK h4:D  
average rate 平均率 2(5/#$t  
average revenue 平均收入；平均收益 rv c%[HfW;  
average stock 平均库存；平均存货 1DlXsup&?#  
average yearly rent 平均年租 =7[}:haB{  
avoidance of double taxation 避免双重课税 A b+qLh&?  
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 i-9W8A  
qHvU4v  
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