一些有用的会计术语(也不知道发的地方对不对)A

A: |sA4:Aq  
A share Ａ股；甲类股份 v&p,Clt-2  
abatement of tax 减税；减扣免税额 kw6cFz  
ABN AMRO Bank N.V. 荷兰银行 j#7wyi5q  
above-the-line expenditure 线上项目支出；经常预算支出 }A^1q5  
above-the-line receipt 线上项目收入；经常预算收入 7fap*  
ABSA Asia Limited 南非联合亚洲有限公司 j|&{e91,?  
absolute change 绝对数值变更 Vxp$#3 ;S  
absolute expenditure 实际开支 1P(%9
 
absolute guideline figure 绝对准则数字 $7msL#E7  
absolute interest 绝对权益 f0/jwfL  
absolute order of discharge 绝对破产解除令 l.XknF  
absolute profit margin 绝对利润幅度 17WNJ  
absolute value 实值；绝对值 ;3 G~["DA  
absolutely vested interest 绝对既得权益 $?[1#%  
absorbed cost 已吸收成本；已分摊成本 p.@0=)  
absorption 吸收；分摊；合并 uo]Hi^r.l  
absorption rate 吸收率；摊配率；分摊率 nu;}S!J  
ACB Finance Limited 亚洲商业财务有限公司 30A`\+^f  
acceptable form of reciprocity 合理的互惠条件 #S@UTJa  
acceptable rate 适当利率；适当汇率  QpdujtH`  
acceptance agreement 承兑协议 <P+G7!KZ&  
acceptance for honour 参加承兑 0\?_lT2  
acceptor 承兑人；接受人；受票人 Aqa6R+c  
acceptor for honour 参加承兑人 &sI,8X2a2  
accident insurance 意外保险 H(X+.R,Thp  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]jHgo](%  
accident insurance scheme 意外保险计划 ,:v.L}+Z  
accident year basis 意外年度基准 X*TuQ\T  
accommodation 通融；贷款 L{cK^ ,  
accommodation bill 通融票据；空头票据 DkDw>Nx<rs  
accommodation party 汇票代发人 70'}f  
account balance 帐户余额；帐户结余 Bv2z4D4f+  
account book 帐簿 +L^A:}L(  
account collected in advance 预收款项 rFKo E%  
account current book 往来帐簿 AeNyZ[40T  
account of after-acquired property 事后取得的财产报告 1 ;_{US5FR  
account of defaulter 拖欠帐目 g,00'z_D  
account payable 应付帐款 B`g<Ge~  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Q mb[ e>  
account receivable 应收帐款 Rf)'H
T  
account receivable report 应收帐款报表 &Pmc"9Rl  
account statement 结单；帐单；会计财务报表 )p^m}N 6M]  
account title 帐户名称；会计科目 >E//pr)_Km  
accountant's report 会计师报告
zkjPLeX  
Accountant's Report Rules 会计师报告规则 P]!LN\[  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ~bQFk?ZN+  
Accounting Arrangements 《会计安排》 j~+[uzW98  
accounting basis 会计基础 ?R|fS*e2EB  
accounting by Official Receiver 破产管理署署长呈交的帐目 )m|X;eEo  
Accounting Circular 《会计通告》 ) 1lJ<g#  
accounting class 会计类别 /W"Bf  
accounting date 记帐日期；会计结算日期 4?9soc  
accounting for money 款项核算 (Wm/$P;  
Accounting Officer 会计主任 &,W_#l{  
accounting period 会计报告期；会计期 D}zOuB,S  
accounting policy 会计政策；会计方针 r!{w93rPX  
accounting practice 会计惯例 SRA|7g}7W  
accounting principle 会计准则 4q\.I+r^  
accounting record 会计记录 qWRNHUd  
accounting report 会计报告 :N^@a-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 NWo7wVwc/c  
Accounting Society of China 中国会计学会 l(h;e&9x  
accounting statement 会计报表 "wT~$I"  
accounting system 会计制度；会计系统 [<#<:h
&\  
accounting transaction 会计事项；帐务交易 O, bfdc[g4  
accounting treatment 会计处理 5uQv  
accounting year 会计年度 uvu**s  
accretion 增值；添加 (P E# Y(  
accrual 应计项目；应累算数目 _Vdb?  
accrual basis 应计制；权责发生制 @D.R0uM  
accrual basis accounting 应计制会计；权责发生制会计 `A4QU,0 8h  
accrue 应累算；应计 Bg+<*z-?e  
accrued benefit 应累算利益 y)?W-5zL  
accrued charges 应计费用 pRQfx^On  
accrued cumulative preference share dividend 应累算的累积优先股股息 !A'
`uf4u  
accrued expenses 应累算费用 zCKy`u.  
accrued interest payable 应付利息；应计未付利息 GNhtnB  
accrued interest receivable 应收利息；应计未收利息 6MLN>)t  
accrued right 累算权益 OYqYI!N/  
accruing profit 应累算的利润 "C$!mdr7  
accumulated fiscal reserve 累积财政储备 ) xfc-Q  
accumulated profit 累积利润；滚存溢利 TEaD-mY3  
accumulated reserve 累积储备 -4*'WzWr  
accumulation of surplus income 累积收益盈余 q|47;bK'  
acquired assets 既得资产 z;fd#N:  
acquisition 收购；购置；取得 2a._?(k_y  
acquisition cost 购置成本 4i+PiD:H  
acquisition expenses 购置费用 % +kT  
acquisition of 100% interest 收购全部股权 W2r6jm!  
acquisition of control 取得控制权 QrNL7{  
acquisition of fixed assets 购置固定资产 ]MqH13`)A  
acquisition of shell “买壳” w8m8r`h  
acquisition price 收购价 @e.OU(Bf  
act of God 天灾 YLA557~  
acting partner 执事合伙人 IyG=
7  
active market 买卖活跃的市场；交投畅旺的市场；旺市 RE`J"&  
active partner 积极参与的合伙人 9A/Kn]s(jj  
active trading 交投活跃 )Dk0V!%N  
actual circulation 实际流通 cXLV"d  
actual cost 实际成本 rZ8Y=) e  
actual expenditure 实际开支；实际支出 (n":]8}  
actual income 实际入息；实际收入；实际收益 3PvZ_!G  
actual market 现货市场 P`Hd*xh".j  
actual price 现货价；实际价格 w-0O j  
actual profit 实际利润 t6<sNzF&  
actual quotation 实盘；实际价位；实际报价 /XWPN(JC?  
actual year basis 按实际年度计算 Ie^Dn!0S  
actuals 实货 W%cj39$  
actuarial investigation 精算调查 !^>LOH>j  
actuarial principle 精算原则 AhbT/  
actuarial report 精算师报告 ADLa.{  
Actuarial Society of Hong Kong 香港精算学会 1c<CEq:?e%  
actuarial valuation 精算师估值 66^1&D"  
actuary 精算师 in=k:j,U0  
ad referendum agreement 暂定协议；有待覆核的协定 Ac5o K  
ad valorem duty 从价税；按值征税 O?j98H Sya  
ad valorem duty system 从价税制 &J6o$i  
ad valorem fee 从价费 RS||KA])J  
ad valorem tariff 从价关税 L#7)X5a__  
additional allowance 额外免税额 .q_uJ_qu-  
additional amount for unexpired risk 未过期风险的额外款额 -CU7u=*b  
additional assessable profit 补加应评税利润 A]tf>H#1  
additional assessment 补加评税 eZR8<Z%  
additional commitment 额外承担 ;G%wc!  
additional commitment vote 额外承担拨款 j$|Yd=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6yu*a_  
additional dependent parent allowance 供养父母额外免税额 )F%wwc^r  
additional provision 额外拨款 D_yY0rRM  
additional stamp duty 附加印花税 sl^s9kx;C$  
additional tax 补加税罚款；补加税款 %|D\j-~  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 &m%Pr  
adjudged bankrupt 被裁定破产 K+h9bI/Sf  
adjudicated bankrupt 裁定破产人 (2O} B.6  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 [/+dHW|  
adjudication of bankruptcy 裁定破产；宣告破产 #U!(I#^3  
adjudication of insolvency 裁定无力偿还债务 s_GK;;  
adjusted actual 经调整的实数；调整后的实数 BuEQ^[Ex  
adjusted current assets 经调整的流动资产；调整后的流动资产 v' 9(et  
adjusted figure 经调整的数字；调整后的数额 c5=v
`hv  
adjusted liabilities 经调整的负债；调整后的负债 aCUV[CPw  
adjusted loss 经调整的亏损；调整后的亏损 5|6z1{g8  
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 ."!8B9
s  
adjusted profit 经调整的利润；调整后的利润 PBAz`y2  
adjusted surplus 经调整的盈余额；调整后的盈余额 YL9t3]  
adjusted value 经调整的价值；调整后的价值 k[r./xEv+t  
adjustment 调整；修订；理算〔保险〕 !dbA (  
adjustment centre 调剂中心 +/@ZnE9s  
adjustment lag 调整过程的时间差距；调整时差 RK~FT/
  
adjustment mechanism 调整机制 B(en5|  
adjustment of loss 亏损调整 R@7GCj  
adjustment process 调整过程；调整程序 JR a*;_  
adjustment range 调整幅度 WB=<W#?w7%  
administered exchange rate 受管制汇率 ?G>5 D`V  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Wy^[
4|6  
administration expenses 行政费用 7>#L  
administration fee 手续费；行政费 ziLr }/tg  
administration in bankruptcy 破产管理 bn*{*=(|  
administration order 遗产管理令 px [1#*  
administrator 管理人；遗产管理人 5QL9w3L  
administrator of the estate 遗产管理人 5&rCNi*\  
admission of debt 债项承认书 YzhN|!;!k  
admission of proof 接纳债权证明 ^+-L;XkeY  
advance 放贷款项；垫付款项；预支款项；预付款项 ?9('o\N:  
advance account 暂支帐目；预付款帐户 WfTdD.Xx  
advance compensation 预付补偿金 uG(~m_7Hx  
advance from shareholder 股东垫款 1(:=jOfk  
advance pending reimbursement 预支以待日后付还 rd"]@~v1  
advanced economy 先进经济体系 Ltic_cjYd?  
advancement 预付；预付财产 GhgvRR$  
advances warrant 垫款令 St7D.|  
advancing 贷出 B GEJiLH  
adverse balance 逆差 c>U{,z  
adverse exchange 逆汇 OuBMVn  
advertisement addressed to shareholders 在报章刊登的致股东通告 eX l%Qs#Y  
advice for collection 托收通知书 vY0V{u?J  
advice of drawing 提款通知书；汇票通知书 S"KTL*9D  
advice of payment 付款通知 ~\)&{'  
Advisory Committee [Securities and Futures Commission] g]iy-
,e  
谘询委员会〔证券及期货事务监察委员会〕 Y%CL@G60  
Advisory Committee on Diversification 经济多元化谘询委员会 e@2Vn? 5  
affidavit 誓章；遗产申报誓章 LHHDt<+B  
affidavit of no receipt 述明无收款的誓章 vq0M[Vy  
affiliate 联号；联营公司；附属公司 E!}-qbH^  
affiliated company 附属公司；联号；联营公司 S!I <m&Cgc  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 #o"HD6e  
affordability 负担能力 TJw.e/  
African Development Bank [AfDB] 非洲开发银行 >nIcFm  
after-acquired property 事后取得的财产 L1Cn  
after-hours dealing 市后交易 ~g4rGz  
after-tax profit 税后盈利；税后利润；税后溢利 Q5Ghki  
agency agreement 代理协议 "PX3%II  
agency expenses 代理机构的开支 9Pob|UA  
agency fee 代理费 a5U2[Ko80  
Agency Law 《代理法》 bF Y)o Z  
agent 代理人；承销人 7].IT(  
agent of company 公司代理人 {ZsWZJ!  
agent's fee 代理人费；经纪费 8F\Msx  
aggregate 总计；总数；总体数字 3R=3\;  
aggregate amount 总款额；总额 |L_g/e1A3  
aggregate assets and liabilities 总体资产与负债 cdtzf:#q  
aggregate at constant price 按固定价格计算的总体数字 HyX4ob[X  
aggregate demand 总需求
1M~:]}*<  
aggregate gross position 总持仓量 .{]c&Ef+f  
aggregate limit 总限额 8{4D|o#O  
aggregate of salaries tax 合计薪俸税 $L#Z
?76v  
aggregate performance 总体表现；总体业绩 w7t"&=pF7  
aggregate supply 总体供应 E=1/  
aggregate surplus 总盈余 Q!+{MsZ  
aggregate total 整体总额 &v9PT!R~  
aggregate value 总值；合计价值 ,md7.z]U~  
aggregated basis 合计基准 q/2K=BOh  
aggregated net chargeable income 合计应课税入息实额 #L4Kwy  
aggregation 合并计算；合计；总和 %}]4Nsde  
aggregation of incomes of husband and wife 夫妇入息合并计算 i8[Y{a*  
aggregation of property 财产的总和 CTbhwY(/  
agio 差价；贴水 Tk#&Ux{ZJ  
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》 agxSb^ 8tF  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment L^al1T  
《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》 jQ\ MB  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment zS"zb  
《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》 .Mco
W7|Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Lc:SqF  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 hIO4%RQj_  
agreement for a settlement 授产协议 vzrD"  
agreement for assignment 转让协议 #&2N,M!Q  
agreement for sale 售卖协议；买卖协议 sv{0XVn+^  
agreement for sale and purchase 买卖协议 v"(
'_!  
agreement for the payment of interest 支付利息协议 q;a*gqt   
agreement for the repayment of money 还款协议 ;
pNbKf:  
agreement of reinsurance 再保险协议 *
sIG&  
Agricultural Bank of China 中国农业银行 !lN a`  
air passenger departure tax 飞机乘客离境税 -IsdU7}  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
(zYSSf!I  
airport tax 机场税 ]S2[eS  
alcohol duty 酒精税 gS<{ekN  
alienation 让与；让渡；转让 wR<QeH'V  
alimony 生活费；赡养费 :-WCW);N  
All Ordinaries Index [AOI] 所有普通股指数 dt0E0i  
all risks 全险；综合险 +i_f.Ipp  
All Sales Record for Stock Market 《股票市场成交报告》 / -qt}  
Allied Capital Resources Limited 新联财务有限公司 KjfKo;T  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 H"RF[bX(  
allocation letter 拨款信件 l0_E9qh-i  
allocation of fund 分配款项；预留款项 ~CdseSo9  
allocation of profit 利润分配；溢利分配 ?eVuz x  
allocation warrant 拨款令 19-yM`O  
allotment 分配；配股 &Cpxo9-  
allotment notice 股份配售通知；配股通知 -MW(={#  
allotment of shares 股份分配 Y./}zCT  
allowable 可获宽免；免税的 4k2c mM$  
allowable business loss 可扣除的营业亏损 yb.|7U?/x  
allowable expenses 可扣税的支出 {_X1&&>8/  
allowance 免税额；津贴；备抵；准备金 "O1*u
wm  
allowance for debts 债项的免税额 HYYx*CJ)  
allowance for depreciation by wear and tear 耗损折旧免税额 bvu<IXX=2  
allowance for funeral expenses 殡殓费的免税额 K84cE  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,bwopRcA  
allowance for repairs and outgoings 修葺及支出方面的免税额 AFB 7s z  
allowance to debtor 给债务人的津贴 NG W{Z~l  
alteration of capital 资本更改 rMg{j gD  
alternate trustee 候补受托人 |VR5Q(d  
amalgamation 合并 5<BV\'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E4aCGg  
ambit of charges 征税范围；收费范围 f{5|}PL  
amended valuation 经修订的估值 SU}oKii /  
American Commodities Exchange 美国商品交易所 AXv;r<  
American Express Bank Limited 美国运通银行 ihY^~  
American Stock Exchange 美国证券交易所 {*Wwu f.  
amortization 摊销 ~rJw$v  
amount due from banks 存放银行同业的款项 otH[?c?BT  
amount due from banks abroad 存放海外银行同业的款项 Q2pboZ86  
amount due from holding companies 控股公司欠款 EC!Cv;'  
amount due from local banks 存放本港银行同业的款项 U1!2nJ]  
amount due to banks 银行同业的存款 78inh
%  
amount due to banks abroad 海外银行同业的存款 eh7r'DmAR  
amount due to holding companies 控股公司存款 yr 9)ga%  
amount due to local banks 本港银行同业的存款 ="[](X^ l  
amount due to outport banks 外埠银行同业的存款 $JSC+o(q3#  
amount for note issue 发行纸币的款额 QZa#iL  
amount of bond 担保契据的款额 P7.8tM2}  
amount of consideration 代价款额 ~+iJp
W  
amount of contribution 供款数额 3pjYY$'  
amount of indebtedness 负债款额 Jas|P}{=fT  
amount of principal of the loan 贷款本金额 {)gd|JV*  
amount of rates chargeable 应征差饷数额 xI\s9_"Qy  
amount of share capital 股本额 Y^m=_*1g5  
amount of sums assured 承保款额 n*4X/K  
amount of variation 变动幅度 +C;#Qf  
amount of vote 拨款数额 svRaU7<UDN  
amount payable 应付款额 o@`E.4
 
amount receivable 应收款额 _@;3$eB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 '{k Nbx51  
analysis 分析 YeVc,B'  
ancillary risk 附属风险 k:@Ls  
annual account 周年帐目；周年帐目报表；年度决算；年结 m+^;\DFJ,  
annual accounting date 年结日期 f4y;K>u7p  
annual allowance 每年免税额；年积金；年度津贴；年津 ot<o&  
annual balance 年度余额 !vp!\Zj7o  
annual disposable income 每年可动用收入 \HEo8~TY  
annual estimates 周年预算 x[~OVG0M*  
annual fee 年费 ]`H.qV  
annual general meeting 周年大会 p#BvlS=D  
annual growth rate 年增率；每年增长率 SFgIY]  
annual long-term supplement 长期个案每年补助金 bYB}A:  
annual pensionable emolument 可供计算退休金的年薪 (U(x[Df)  
annual report 年报 r<"/P`r  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~teW1lMu(  
annual return 周年报表；周年申报表；每年报税表格 A.x}%v,E  
Annual Return Rules 《周年报表规则》 v]SE?xF{U  
annual review of consumer prices 每年消费物价回顾 Y"rV[oe  
annual roll-forward basis 逐年延展方式 !;!~5"0~"  
annual salary 年薪 207oEO]  
annual statement 年度报表；年度决算表 i/Lq2n3 )  
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 {,2_K6
#  
annuitant 年金受益人 f>/ 1KV  
annuity 年金
Jl4XE%0  
annuity contract 年金合约 v!hs~DnUZ  
annuity on human life 人寿年金 mqT0^TNPcl  
antecedent debt 先前的债项 LA%al @  
ante-dated cheque 倒填日期支票 T`{M
Q:s  
anticipated expenditure 预期开支 I>o; %}  
anticipated net profit 预期纯利 |(v=1#
i  
anticipated revenue 预期收入 TZyQOjUu  
anti-inflation measure 反通货膨胀措施 XJ/kB8  
anti-inflationary stance 反通货膨胀立场 FS+^r\)  
apparent deficit 表面赤字 SWd[iD  
apparent financial solvency 表面偿债能力 NKhR%H  
apparent partner 表面合伙人 u0hbM9U>  
application for personal assessment 个人入息课税申请书 yzR=:0J  
application of fund 资金应用 Kf^F#dA  
application to release as liquidator and to destruct the books of accounts and documents ZDJWd
=E  
申请免除清盘人职务及毁灭帐簿与文件 Ck%(G22-  
appointed actuary 委任精算师 D\*_ulc
]  
appointed auditor 委任核数师；委任审计师 v+bjC  
appointed trustee 委任的受托人 I/V#[KC  
appointer 委任人 q0Lt[*q3R  
apportioned pro rata 按比例分摊 VCRv(Ek  
apportionment 分配；分摊 tsVhPo]e0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :!!`!*!JH  
apportionment formula 分摊方程式 >:E-^t%  
apportionment of estate duty 遗产税的分摊 )stWr r&  
appraisal 估价；评估 B2WX#/lgd  
appreciable growth 可观增长 4EbiCSo
 
appreciable impact 显着影响 o"M^sKz47  
appreciable increase 可观增长 :I(gz~u6  
appreciation 增值；升值 2Lgvy/uN  
appreciation against other currencies 相对其他货币升值 n<&R"89  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 G6VHl:e7z  
appreciation tax 增值税 (w B[ ]O$@  
appropriation 拨款；拨用；拨付 U(LR('-h  
appropriation account 拨款帐目 |L{dQ)-'l  
Appropriation Bill 拨款法案 !Y(qpC:$  
appropriation-in-aid system 补助拨款办法 Fe< t@W  
approved assets 核准资产 JlGD.!`  
approved basket stock 认可一篮子证券 Q&
Ahr  
approved budget 核准预算 rL3Vogw'e  
approved charitable donation 认可慈善捐款 ^O*hs%eO%  
approved charitable institution 认可慈善机构 !Qa7-  
approved currency 核准货币；认可货币 >&Q. .`q  
approved estimates 核准预算 Q.$h![`6  
approved estimates of expenditure 核准开支预算 :.df(1(RL  
approved overseas insurer 核准海外保险人 (k.7q~:  
approved overseas trust company 核准海外信托公司 t3JPxg]0k'  
approved pooled investment fund 核准汇集投资基金 k T>}(G||  
approved provident fund scheme 认可公积金计划 :E`l(sI7J}  
approved provision 核准拨款 h l'k_<a*  
approved redeemable share 核准可赎回股份 "0)
G|pZI  
approved regional stock 认可地区性证券 P;pg+L.I  
approved retirement scheme 认可退休金计划 &uW.V+3  
approved subordinated loan 核准附属贷款 3h4"Rv=,  
arbitrage 套戥；套汇；套利 )!-'SH  
arbitrageur 套戥者；套汇者 e91d~  
arbitrary amount 临时款项 &B7KWvAy  
arrangement 措施；安排；协定 Utp\}0GZY  
arrears 欠款 YKd?)$J  
arrears of pay 欠付薪酬 Mg/2w  
arrears of revenue 逾期未收税款；逾期未收的帐项 bA,D]  
articles of association 组织章程；组织细则；组织章程细则 C,u.!g;lm  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 C YKGf1;If  
ascertainment of profit 确定利润 #eyx  
"Asia Clear" “亚洲结算系统” ITUl-L4xE  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 7gaC)j&  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 M'7x:Uw;  
Asian Development Fund [ADF] 亚洲发展基金 ?7a[|-  
Asian dollar bond 亚洲美元债券 ovFfTP<3V  
Asian dollar market 亚洲美元市场 s>I}-=.(Q  
Asian dollar rate 亚洲美元利率 =ab}.dWC  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 b"bj|qF~E  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 _'a4I;  
asked price 沽盘；喊价；索价；卖方报价 TY?io@  
assessable income 应评税入息 Ve) :I  
assessable loss 应评税亏损 (@
sKE  
assessable profit 应评税利润 n\9*B##  
assessable value 应评税值 n(VMGCZPV  
assessed profit 估定利润 Ooy96M~
_G  
assessed value 经评估价值 6mLE-( Z7  
assessment 评税；评定；估价；评税单 CZ}tQx5ga  
assessment number 评税编号；估价编号 K\Q 1/})  
assessment of additional tax 补加税评税 j,jUg}b  
assessment of performance 业绩评估；实绩评价 QNEaj\  
Assessor 评税主任 a9-;8`fCR  
asset price bubbles 资产价格泡沫 ,CF~UX% bU  
asset-backed securities 具资产保证的证券 ^KR(p!%  
assets accretion 资产增值 p?nVPTh  
assets and liabilities 资产与负债 u\?u}t v  
assets betterment statement 资产递增表；资产改进表 1sA-BQL  
assets lending 实物放款；有抵押贷款 bNgcZ V.  
assets of the company passing on the death 死者去世时转移的公司资产 9z}kkYk  
assets pledged as security for liabilities 用作负债抵押的资产  ond/e&1  
assets portfolio 资产投资组合 `<G+N  
assets price 资产价格 2eYkWHi  
assets quality 资产质素 ~VF,qspO  
assets realization 资产变现 Mq?21gW  
assets refinancing arrangement 资产再集资安排 ,fFJSY^  
assets securitization 资产证券化 z[OEgHI  
assets situated outside Hong Kong 在香港以外地方的资产 e(A&VIp  
assets stripping 削减资产；拆卖资产 BJ/%{ C`g  
assets value 资产值 cG6+'=]3<  
assignee 承让人 \v Go5`  
assignment 转让；转让书；转让契 4+:u2&I  
assignment of interest 权益转让 n\U6oJN  
assignment of letters patent and trade mark 专利证书及商标转让 r$zXb9a|<  
assignment of property 物业转让；物业转让书 E;0"1 P|S  
assignment right 转让权 JJXf%o0yq  
assignor 转让人 <h[^&CY{  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ,0xN#&?Ohh  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 uRg^:  
associate member 附属会员 ]dFWIvC  
associated body corporate 相联法人团体 8nM]G4H.f  
associated company 相联公司；联属公司 ?'r[P03  
associated corporation 相联法团 }e)l
tp|  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ERplDSfO-  
公认会计师公会〔英国〕 \W!<xE  
Association of Futures Exchange Brokers 香港期货经纪协会 5T`39[Fya  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 9'M({/7y  
association of underwriters 承保人组织 qm@hD>W+  
assumption of control 接管
`(<>`  
assurance 担保；保险；转易；转易书 d"a`?+(Q  
assurance of interest 权益的转易 &#.&xc2sRZ  
at 19XX price 按一九ＸＸ年价格计算 |kD?^Nx  
at a discount 按赔价计算；按贴水价格计算；打折扣 T^W8_rm*3  
at a premium 按溢价计算；按升水价格计算 &bb*
~W-  
at call 通知付款；按通知 ga1RMRu+  
at constant market price 按固定市价计算 EIAT*l:NW  
at constant price 按固定价格计算 J u7AxTf~  
at cost 按成本计算 @*dA<N.9  
at current market price 按当时市价计算；按现时市价计算 /hHD\+0({  
at current price 按当时价格计算；按现时价格计算 O.!?O(  
at factor cost 按要素成本计算；按生产要素成本计算 RIlPH~  
at money-of-the-day price 按付款当日价格计算 Zzs pE
}  
at or better 按指定或较佳价位〔买卖指令〕 '1aOdEZA*  
at par 按面值计算；平价
0vEa]ljS  
at sight 见票即付 JaEyVe  
at the close 按收市盘 8dfx _kY`/  
at the opening 按开市盘 3:RZ@~u=  
attestation 见证；见证条款 3? "GH1e  
at-the-money option 平价期权 oc.x1<Nd  
attorney 受权人；受托代表人 (RF6K6~  
attornment 新拥有人承认书 ;(A'XA4 6N  
attributable profit 可归属利润 4e4$AB"  
attributable share value 可归属股份价值 eZHi6v)i  
Auckland Stock Exchange 奥克兰证券交易所 =Ur/v'm  
auction 拍卖 ~W4<M
:R  
auctioneer 拍卖商 va)\uXW.N  
audit 审计；核数 -z@}:N-uR  
Audit Commission 审计署 <GC:aG  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] #cA}B L!3  
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〕 4Y
'qoM;  
audit review 帐目审查 @: NrC76  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 aOOY_S E  
audited account 审计帐目；经审计的帐目 aG!!z>  
audited annual account 经审计的周年帐目 ^?,/_3  
audited balance sheet 经审计的资产负债表 k58lmuU  
auditor 核数师；核数主任；审计师 MLJ8m  
auditor's certificate 核数师证明书；审计师证明书 ax$0J|}7  
auditor's report 核数师报告；审计师报告 cuHs`{u@P  
Aussie bond 澳元债券 y}|zH  
austerity budget 紧缩预算 tfsG P]9$  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 DvGtO)5._  
Australia All Ordinaries Index 澳洲所有普通股票指数 %PQC9{hUy$  
Australian Dollar [AUD] 澳元 H$ v4N8D8I  
Australian Options Market 澳大利亚期权市场 SU1,+7"  
Australian Securities Commission 澳洲证券事务监察委员会 6YN4]  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Sx}h$E:  
Australian Stock Exchange 澳大利亚证券交易所 *E>YLkg]  
Austrian Schilling [ATS] 奥地利先令 [Gu]p&  
authentication 认证；鉴证 =i.[|g"  
authority to purchase 委托购买证；委购书 GlaWBF#  
authorization 认可；核准；授权；授权书 \J6T:jeS,  
authorization by direction 指示授权 X~x]VKr/  
authorization by instruction 指令授权 tC&Xm}:  
authorization by warrant 令状授权 b`IC)xN$  
authorization of unit trust 单位信托的认可 SYyH_0N  
authorized agent 指定代理人 rv^j&
X+EH  
authorized capital 法定资本 *fx<>aK  
authorized clerk 出市员 t+pI<c^]y  
authorized dealer 认可交易商 b'G4KNW  
authorized financial institution 认可财务机构 h0!j;fn  
authorized fund 认可基金 5s0H4?S  
authorized fund house 获授权的基金公司；认可基金公司 X"R;/tZ S4  
authorized institution 认可机构 3Vhm$y%Td  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 joa$Y6  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 2'++G[z  
authorized insurer 获授权保险人；获认可承保人 -y~JNDS1]  
authorized investment 特准投资项目 }[1I_)  
authorized person 获授权人 j1g^Q$B>m  
authorized representative 获授权代表 -7lJ   
authorized share capital 法定股本 dJ$}]   
automated quotation system 自动报价系统 +Q{jV^IT9  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 7eY*Y"GX  
自动交易系统〔香港期货交易所有限公司〕 >_R5Li  
automatic adjustment mechanism 自动调整机制 (FBKP#x)^  
automatic adjustment system 自动调整系统 7Y_S%B:F  
Automatic Clearing House 自动票据交换所 _M7AQ5  
automatic exchange rates accumulation system 自动化汇率累集系统 Lz4iLLP  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 HYtkSsXLN  
automatic teller machine [ATM] 自动柜员机 9nB:=`T9  
autopay 自动转帐 J,k{Bm  
available assets 可用资产 1w35H9\g  
available fiscal reserve 现存财政储备 %H:!/'45  
available profit 可用利润 WL>"hkx  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Yx,  
average 平均；平均数；海损 P /Js!e<\  
average basic salary 平均基本薪金 RS$e^_W  
average consumer expenditure 平均消费开支；一般消费开支 [IMa0qs
'  
average cost 平均成本 idV4hMF9  
average cost of land production 增辟土地平均成本 sb;81?|  
average daily turnover 平均每日成交额 f9!wO';P6  
average daily wage rate 平均每日工资率 ~6R| a  
average expenditure pattern 平均开支模式 m]V5}-?al  
average growth rate 平均增长率 !Y5O3^I=u  
average net fixed assets 固定资产平均净值 m'Wz0b^BO  
average of relatives 相对价格平均数 8c#u"qF  
average price 平均价格 ybfNG@N*  
average propensity to consume 平均消费倾向；一般消费倾向 &B[$l`1  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ?QZ\KY  
average rate 平均率 BK,=(;d3  
average revenue 平均收入；平均收益 Y6V56pOS  
average stock 平均库存；平均存货 JGJQ5zt  
average yearly rent 平均年租 NoV2<m$  
avoidance of double taxation 避免双重课税 m"`&FA  
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 S.BM/M  
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