一些有用的会计术语(也不知道发的地方对不对)A

A: o}&TFhT  
A share Ａ股；甲类股份 byl#8=
?  
abatement of tax 减税；减扣免税额 ?\MvAG7Y  
ABN AMRO Bank N.V. 荷兰银行 8A{n9>jrb  
above-the-line expenditure 线上项目支出；经常预算支出 }5~|h%  
above-the-line receipt 线上项目收入；经常预算收入 D"^4X'6  
ABSA Asia Limited 南非联合亚洲有限公司 vtyk\e)  
absolute change 绝对数值变更  7e\g  
absolute expenditure 实际开支 C~PrIM?  
absolute guideline figure 绝对准则数字 (H/JB\~r  
absolute interest 绝对权益 1!,xB]v1Ri  
absolute order of discharge 绝对破产解除令 gs)wQgJ[  
absolute profit margin 绝对利润幅度 t#tAvwFM8  
absolute value 实值；绝对值 HS3]8nJW  
absolutely vested interest 绝对既得权益 }J27Y;Zp9  
absorbed cost 已吸收成本；已分摊成本 n?vw|'(}  
absorption 吸收；分摊；合并 ^vXMX^*  
absorption rate 吸收率；摊配率；分摊率 tsdkpt  
ACB Finance Limited 亚洲商业财务有限公司 Y!e  
acceptable form of reciprocity 合理的互惠条件 5)fEs.r0U  
acceptable rate 适当利率；适当汇率 }%_h|N  
acceptance agreement 承兑协议 MP/6AAt7=|  
acceptance for honour 参加承兑 %~uMa  
acceptor 承兑人；接受人；受票人 =h,6/cs  
acceptor for honour 参加承兑人 XQAdb"
`  
accident insurance 意外保险 }oHA@o5  
Accident Insurance Association of Hong Kong 香港意外保险公会 M)td%<_  
accident insurance scheme 意外保险计划 o7"2"( =>  
accident year basis 意外年度基准 c,a+u  
accommodation 通融；贷款 ?I{pv4G:  
accommodation bill 通融票据；空头票据 Fm(~Vt;%u  
accommodation party 汇票代发人 i$HA@S  
account balance 帐户余额；帐户结余 B{'x2I#,  
account book 帐簿 jE!<]   
account collected in advance 预收款项 _:ypPRJ  
account current book 往来帐簿 2 2K:[K  
account of after-acquired property 事后取得的财产报告 %/KN-*  
account of defaulter 拖欠帐目 ft oz0Vb  
account payable 应付帐款 pC 5J '@  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 \a]JH\T)Q  
account receivable 应收帐款 >5C|i-HX  
account receivable report 应收帐款报表 .a._WZF  
account statement 结单；帐单；会计财务报表 E-,/@4k  
account title 帐户名称；会计科目 =ML6"jr  
accountant's report 会计师报告 bp G
`,[  
Accountant's Report Rules 会计师报告规则 2Qg.b-C  
accounting and auditing procedure 会计与审计程序；会计与核数程序 |0 #J=am  
Accounting Arrangements 《会计安排》 pE{ZWW[@+  
accounting basis 会计基础 '51DdT
U  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]$[J_f*x  
Accounting Circular 《会计通告》 T1TKwU8l  
accounting class 会计类别 s'\PU1{  
accounting date 记帐日期；会计结算日期 ?c712a ?  
accounting for money 款项核算 i=$##  
Accounting Officer 会计主任 o.yuz+  
accounting period 会计报告期；会计期 KKm&~^c  
accounting policy 会计政策；会计方针 L{fKZ  
accounting practice 会计惯例 /mLOh2T  
accounting principle 会计准则 vt0XCUnK  
accounting record 会计记录 p9w<|ZQ]:  
accounting report 会计报告 (S/f!Dk&3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3vx*gfr3  
Accounting Society of China 中国会计学会 SP][xdN7  
accounting statement 会计报表 S;#S3?G  
accounting system 会计制度；会计系统 ,$irJz F  
accounting transaction 会计事项；帐务交易 II$B"-  
accounting treatment 会计处理 Zt:.+.dV  
accounting year 会计年度 
39|
W(,  
accretion 增值；添加 r7w1~z  
accrual 应计项目；应累算数目  QDCu  
accrual basis 应计制；权责发生制 "~~Js~  
accrual basis accounting 应计制会计；权责发生制会计 f0rM 4"1  
accrue 应累算；应计 5S4kn.3  
accrued benefit 应累算利益 ?Fgk$WqC  
accrued charges 应计费用 ?+-uF}  
accrued cumulative preference share dividend 应累算的累积优先股股息 tU2 8l.  
accrued expenses 应累算费用 =0,:w(Sb!  
accrued interest payable 应付利息；应计未付利息 xa+=9=<AQ  
accrued interest receivable 应收利息；应计未收利息 2pR+2p`  
accrued right 累算权益 &2-d
ZK  
accruing profit 应累算的利润 jd<`W  
accumulated fiscal reserve 累积财政储备 3F fS2we  
accumulated profit 累积利润；滚存溢利 px6[1'|g  
accumulated reserve 累积储备 9 cU]@j}2  
accumulation of surplus income 累积收益盈余 rro92(y  
acquired assets 既得资产 x6Q,$B  
acquisition 收购；购置；取得 0mcZe5RS  
acquisition cost 购置成本 Ne7HPSWiOP  
acquisition expenses 购置费用 $ M?VJ\8
 
acquisition of 100% interest 收购全部股权
ph*?y  
acquisition of control 取得控制权 UIS\t^pJD  
acquisition of fixed assets 购置固定资产 '1'#,u!  
acquisition of shell “买壳” U .?N  
acquisition price 收购价 D@9adwQb  
act of God 天灾 cXM4+pa=%  
acting partner 执事合伙人 , y%!s27  
active market 买卖活跃的市场；交投畅旺的市场；旺市 vv0A5p8H  
active partner 积极参与的合伙人 M7U:UV)  
active trading 交投活跃 1/b5i8I2v  
actual circulation 实际流通 M<h2+0(il  
actual cost 实际成本 9FB k|g"U)  
actual expenditure 实际开支；实际支出 7lQ@I}i  
actual income 实际入息；实际收入；实际收益 Zy!^HS$  
actual market 现货市场 ?` ?HqR0  
actual price 现货价；实际价格 u-v/`F2wN  
actual profit 实际利润 WI@l2`X  
actual quotation 实盘；实际价位；实际报价 '3B"@^]  
actual year basis 按实际年度计算 fpd4 v|(  
actuals 实货 .gZ1}2GF=  
actuarial investigation 精算调查 6
2L,/?`B$  
actuarial principle 精算原则 1 Hw%DJ  
actuarial report 精算师报告 !vd(WKq  
Actuarial Society of Hong Kong 香港精算学会
=$kSvCjP  
actuarial valuation 精算师估值 pBo=omQV  
actuary 精算师 v#/k`x
\  
ad referendum agreement 暂定协议；有待覆核的协定  862e  
ad valorem duty 从价税；按值征税 e`]x?t<U4/  
ad valorem duty system 从价税制 "{TVd>9_  
ad valorem fee 从价费 VsIDd}~C%  
ad valorem tariff 从价关税 Ql2zC9C  
additional allowance 额外免税额 2%!yV~Z  
additional amount for unexpired risk 未过期风险的额外款额 ks3ydHe`  
additional assessable profit 补加应评税利润 EA#{N<  
additional assessment 补加评税 '!\t!@I$  
additional commitment 额外承担 =Oyn<  
additional commitment vote 额外承担拨款 <c;U 0! m  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,)u1r3@I^  
additional dependent parent allowance 供养父母额外免税额 NW=gi qB  
additional provision 额外拨款 Qs\m"yx  
additional stamp duty 附加印花税 QOT|6)Yb  
additional tax 补加税罚款；补加税款 KE$I!$zO  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 \mp2LICQg  
adjudged bankrupt 被裁定破产 -l(G"]tRB  
adjudicated bankrupt 裁定破产人 gUa-6@  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8uh^%La8b.  
adjudication of bankruptcy 裁定破产；宣告破产 Vi9Kah+  
adjudication of insolvency 裁定无力偿还债务 a_
z1S Z2[  
adjusted actual 经调整的实数；调整后的实数 7)-uYi] dA  
adjusted current assets 经调整的流动资产；调整后的流动资产 ) dB?Ep|  
adjusted figure 经调整的数字；调整后的数额 _P}wO8  
adjusted liabilities 经调整的负债；调整后的负债 uO^,N**R#  
adjusted loss 经调整的亏损；调整后的亏损 x<Ac\Cx  
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 d?6\  
adjusted profit 经调整的利润；调整后的利润 #MyF 1E  
adjusted surplus 经调整的盈余额；调整后的盈余额 f%[0}.
wp  
adjusted value 经调整的价值；调整后的价值 c3aBPig\D  
adjustment 调整；修订；理算〔保险〕 TxA%{0  
adjustment centre 调剂中心 %(}%#-X  
adjustment lag 调整过程的时间差距；调整时差 X$A[~v  
adjustment mechanism 调整机制 |U:VkiKt  
adjustment of loss 亏损调整 2G&H[`  
adjustment process 调整过程；调整程序 #Fkn-/nL  
adjustment range 调整幅度 /ka "YU  
administered exchange rate 受管制汇率 q;Rhx"x>T  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 4R}$P1 E  
administration expenses 行政费用 tBjMm8lgb  
administration fee 手续费；行政费 P[K42mm  
administration in bankruptcy 破产管理 Q$^)z_jai  
administration order 遗产管理令 TQL_K8k@_  
administrator 管理人；遗产管理人 ?QRoSQ6  
administrator of the estate 遗产管理人  [1Q:  
admission of debt 债项承认书 J;5G]$s  
admission of proof 接纳债权证明 v"x'rx#  
advance 放贷款项；垫付款项；预支款项；预付款项 MA+{7 [  
advance account 暂支帐目；预付款帐户 EUmbNV0u  
advance compensation 预付补偿金 M<K}H8?  
advance from shareholder 股东垫款 3kW%,d*_  
advance pending reimbursement 预支以待日后付还 dF+R q|n{  
advanced economy 先进经济体系 DR<=C`<4(  
advancement 预付；预付财产 LZ4Z]!V  
advances warrant 垫款令 W@t{pXwLv  
advancing 贷出 f>[!Zi*  
adverse balance 逆差 82P#C4c+d  
adverse exchange 逆汇 }JM02R~I  
advertisement addressed to shareholders 在报章刊登的致股东通告 _edT+r>+  
advice for collection 托收通知书 jRBKy8?[C  
advice of drawing 提款通知书；汇票通知书 T]lVwj  
advice of payment 付款通知 S{S.H?{F  
Advisory Committee [Securities and Futures Commission] 7J|eL yj  
谘询委员会〔证券及期货事务监察委员会〕 5e >qBw8t  
Advisory Committee on Diversification 经济多元化谘询委员会 seS)`@n  
affidavit 誓章；遗产申报誓章 rrrn8b6  
affidavit of no receipt 述明无收款的誓章 }&Ul(HR  
affiliate 联号；联营公司；附属公司 0czEA  
affiliated company 附属公司；联号；联营公司 evE$$# 6R  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 *kq>Z 06'i  
affordability 负担能力 (i@B+c  
African Development Bank [AfDB] 非洲开发银行 vq8&IL  
after-acquired property 事后取得的财产 +"3K)9H  
after-hours dealing 市后交易 iUOGuiP  
after-tax profit 税后盈利；税后利润；税后溢利 s-e<&*D[  
agency agreement 代理协议 X+'B*K$  
agency expenses 代理机构的开支
5^e|802  
agency fee 代理费 gPY Cw?zQ  
Agency Law 《代理法》 nA.~}  
agent 代理人；承销人 9._Osbp3P  
agent of company 公司代理人 %R-KkK<S  
agent's fee 代理人费；经纪费 a3B^RbDP&8  
aggregate 总计；总数；总体数字 F(;95TB  
aggregate amount 总款额；总额 Vbp`Rm1?  
aggregate assets and liabilities 总体资产与负债 i3<ZFR  
aggregate at constant price 按固定价格计算的总体数字 Qe4"a*l-r  
aggregate demand 总需求 o0FVVSl  
aggregate gross position 总持仓量 TUO*w  
aggregate limit 总限额 ,H:{twc   
aggregate of salaries tax 合计薪俸税 a{4RG(I_  
aggregate performance 总体表现；总体业绩 l>?k>NEpP  
aggregate supply 总体供应 zf?U q  
aggregate surplus 总盈余 )kt,E}609  
aggregate total 整体总额 =Y<RG"]a&J  
aggregate value 总值；合计价值 KO&oT#S  
aggregated basis 合计基准 t(\P8J  
aggregated net chargeable income 合计应课税入息实额 vj+ S  
aggregation 合并计算；合计；总和 1ZRSeh  
aggregation of incomes of husband and wife 夫妇入息合并计算 nI<Ab_EB  
aggregation of property 财产的总和
[a\>"I\[  
agio 差价；贴水 lPOcX'3\  
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》 N-<m/RS  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment tjt#2i8/  
《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》 I;3Uzv  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment O K2|/y  
《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》 U=>4=gsG  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment _sI\
^yZd  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 @Yzc?+x  
agreement for a settlement 授产协议 [B"CNnA  
agreement for assignment 转让协议 5d5q0bb  
agreement for sale 售卖协议；买卖协议 1xt N3{c  
agreement for sale and purchase 买卖协议 [y1 x`WOk9  
agreement for the payment of interest 支付利息协议 4KT-U6zNx  
agreement for the repayment of money 还款协议 @DK;i_i  
agreement of reinsurance 再保险协议 0Lki(  
Agricultural Bank of China 中国农业银行 #`b5kqQm  
air passenger departure tax 飞机乘客离境税 E@D}Sqt  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 [;8vO=Z  
airport tax 机场税 g9oYK  
alcohol duty 酒精税 5Q.z#]Lg  
alienation 让与；让渡；转让 23JuuV.  
alimony 生活费；赡养费 BZ-)XF'4  
All Ordinaries Index [AOI] 所有普通股指数 i}}}x  
all risks 全险；综合险 /6d:l>4  
All Sales Record for Stock Market 《股票市场成交报告》 =VM4Q+'K  
Allied Capital Resources Limited 新联财务有限公司 N77EM  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 X/-u$c  
allocation letter 拨款信件 8 !+eq5S3  
allocation of fund 分配款项；预留款项 bsgrg  
allocation of profit 利润分配；溢利分配 t}2$no?  
allocation warrant 拨款令 T!pjv8y@R  
allotment 分配；配股 d vTsbs/6  
allotment notice 股份配售通知；配股通知 u@eKh3!  
allotment of shares 股份分配 Lyj0$wbH`  
allowable 可获宽免；免税的 ^VAvQ(b!:i  
allowable business loss 可扣除的营业亏损 [
Csv/  
allowable expenses 可扣税的支出 bRb+3au_x  
allowance 免税额；津贴；备抵；准备金 nlaeo"]  
allowance for debts 债项的免税额 K^fH:pV  
allowance for depreciation by wear and tear 耗损折旧免税额 rP7~R  
allowance for funeral expenses 殡殓费的免税额 F^)SQ%xx  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 r%^J3  
allowance for repairs and outgoings 修葺及支出方面的免税额 y&8kORz;?  
allowance to debtor 给债务人的津贴 |jwN8@  
alteration of capital 资本更改 x0dO^D  
alternate trustee 候补受托人 QwL'5ws{q  
amalgamation 合并 f0,,<ib.w
 
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H<bK9k)E  
ambit of charges 征税范围；收费范围 .<|.nK`6  
amended valuation 经修订的估值 KW5u.phv  
American Commodities Exchange 美国商品交易所 FELTmQUV  
American Express Bank Limited 美国运通银行 PK7 kpC  
American Stock Exchange 美国证券交易所 eFiUB  
amortization 摊销 >!7\Rx  
amount due from banks 存放银行同业的款项 ,@*Srrw  
amount due from banks abroad 存放海外银行同业的款项 Wu9))Ir  
amount due from holding companies 控股公司欠款 #Z.2g].  
amount due from local banks 存放本港银行同业的款项 _Bhm\|t  
amount due to banks 银行同业的存款 07:N)y,  
amount due to banks abroad 海外银行同业的存款 WnLMa|e  
amount due to holding companies 控股公司存款 #0wH.\79  
amount due to local banks 本港银行同业的存款 +bv-!rf  
amount due to outport banks 外埠银行同业的存款 x!@P|c1nKC  
amount for note issue 发行纸币的款额 bRzw.(k0`r  
amount of bond 担保契据的款额 6rD Oa~<B  
amount of consideration 代价款额 /y<nAGtD&  
amount of contribution 供款数额 -Bl!s^-'  
amount of indebtedness 负债款额 0~0OQ/>7  
amount of principal of the loan 贷款本金额 k_}aiHdG  
amount of rates chargeable 应征差饷数额 I/ q>c2Pw$  
amount of share capital 股本额 5/>W(,5}  
amount of sums assured 承保款额 #^FDFl  
amount of variation 变动幅度 Qso"jYl<  
amount of vote 拨款数额 &+Iv"9  
amount payable 应付款额 8w|-7$ v  
amount receivable 应收款额 
&bO5+[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #& 5}  
analysis 分析 ].C4RH  
ancillary risk 附属风险 @Ht7^rz+S  
annual account 周年帐目；周年帐目报表；年度决算；年结 68k  
annual accounting date 年结日期 W$X@DXT=o  
annual allowance 每年免税额；年积金；年度津贴；年津 6HyndB^  
annual balance 年度余额 ;F:~HrxT}  
annual disposable income 每年可动用收入 XW*,Lo5>H\  
annual estimates 周年预算 apxY2oE&  
annual fee 年费 lwU$*?yv  
annual general meeting 周年大会 Zoi\r  
annual growth rate 年增率；每年增长率 D@cv{ _M/  
annual long-term supplement 长期个案每年补助金 I|#1u7X%]  
annual pensionable emolument 可供计算退休金的年薪 And|T 6u  
annual report 年报 ]tzO)c)w;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }9qbF+b  
annual return 周年报表；周年申报表；每年报税表格 4CT _MAj  
Annual Return Rules 《周年报表规则》 ;GgW&*|  
annual review of consumer prices 每年消费物价回顾 Zss `##  
annual roll-forward basis 逐年延展方式 GWU"zWli]z  
annual salary 年薪 fuQb h  
annual statement 年度报表；年度决算表 ba-J-G@YW  
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 xp4w9.X5(  
annuitant 年金受益人 M,ObzgW  
annuity 年金 ?1G7=R  
annuity contract 年金合约 keBf^NY  
annuity on human life 人寿年金
.|pyloL.  
antecedent debt 先前的债项 7%E]E,f/#  
ante-dated cheque 倒填日期支票 G q" [5r"  
anticipated expenditure 预期开支 ![{>$Q?5  
anticipated net profit 预期纯利 NX?IM8\t  
anticipated revenue 预期收入
b"t<B2N  
anti-inflation measure 反通货膨胀措施 ZDI%?.U  
anti-inflationary stance 反通货膨胀立场 oBm^RHTZ  
apparent deficit 表面赤字 `Z}7G@ol  
apparent financial solvency 表面偿债能力 NiCH$+c\  
apparent partner 表面合伙人 kbxy^4"X  
application for personal assessment 个人入息课税申请书 L6xLD X7y  
application of fund 资金应用 WP@IV;i  
application to release as liquidator and to destruct the books of accounts and documents |9;6Cp  
申请免除清盘人职务及毁灭帐簿与文件 } +@H&}u  
appointed actuary 委任精算师 \1AtBc&  
appointed auditor 委任核数师；委任审计师  b* QRd  
appointed trustee 委任的受托人 sUfYEVjr  
appointer 委任人 4rmSo^vK  
apportioned pro rata 按比例分摊 >~g(acH%`x  
apportionment 分配；分摊 TJB)]d<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 q]-CTx$  
apportionment formula 分摊方程式 M%3\]&  
apportionment of estate duty 遗产税的分摊 4@qKML  
appraisal 估价；评估 AF=9KWqf  
appreciable growth 可观增长 y}fF<qih'>  
appreciable impact 显着影响 GAZw4dz  
appreciable increase 可观增长 nZfU:N  
appreciation 增值；升值 7# /c7
 
appreciation against other currencies 相对其他货币升值 3c"$@W:>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ],fu#pi=]  
appreciation tax 增值税 rc*iL   
appropriation 拨款；拨用；拨付 T[z]~MJL  
appropriation account 拨款帐目 PJ=N.xf}  
Appropriation Bill 拨款法案 ]kN<N0;\d  
appropriation-in-aid system 补助拨款办法 bN,>,hj  
approved assets 核准资产 T,Bu5:@#  
approved basket stock 认可一篮子证券 Lv`*+;1K  
approved budget 核准预算 !s>AVV$;0  
approved charitable donation 认可慈善捐款 0g-bApxz*&  
approved charitable institution 认可慈善机构 ~{#$`o=  
approved currency 核准货币；认可货币 },"T,t#  
approved estimates 核准预算 U5 `
h  
approved estimates of expenditure 核准开支预算 GwOn&EpY!  
approved overseas insurer 核准海外保险人 fQ\nK H~  
approved overseas trust company 核准海外信托公司 GTj=R$%09  
approved pooled investment fund 核准汇集投资基金 _h% :Tu  
approved provident fund scheme 认可公积金计划 d6$,iw@>^  
approved provision 核准拨款 \(nb >K  
approved redeemable share 核准可赎回股份 ^J?ExMu  
approved regional stock 认可地区性证券 73-*
|@6  
approved retirement scheme 认可退休金计划 p19[qy~.  
approved subordinated loan 核准附属贷款 N2?o6)  
arbitrage 套戥；套汇；套利 sHqs)@D  
arbitrageur 套戥者；套汇者 |Ef\B]Ns  
arbitrary amount 临时款项 wD|3Czc  
arrangement 措施；安排；协定 -8L22t  
arrears 欠款 A
`=;yD  
arrears of pay 欠付薪酬 Z~g I)  
arrears of revenue 逾期未收税款；逾期未收的帐项 &C~R*  
articles of association 组织章程；组织细则；组织章程细则 y:U'3G-
  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r/X4Hy0!lT  
ascertainment of profit 确定利润 xbh4j!FD$  
"Asia Clear" “亚洲结算系统” K[wOK  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*]ROUk@K=  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 )'<B\P/  
Asian Development Fund [ADF] 亚洲发展基金 }(g`l)OX  
Asian dollar bond 亚洲美元债券  T4}SF  
Asian dollar market 亚洲美元市场 IETdL{`~  
Asian dollar rate 亚洲美元利率 [m9Pt]j@  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ISQC{K']J  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 H-?wEMi)*u  
asked price 沽盘；喊价；索价；卖方报价 y8Q96zi  
assessable income 应评税入息 +3HukoR(  
assessable loss 应评税亏损 5yvaY "B  
assessable profit 应评税利润 |G2hm8 Y  
assessable value 应评税值 oYYns%r}{  
assessed profit 估定利润 N30w^W&  
assessed value 经评估价值 :ZP4(}  
assessment 评税；评定；估价；评税单  #RE  
assessment number 评税编号；估价编号 ~c e?xr|  
assessment of additional tax 补加税评税 lpW|GFG  
assessment of performance 业绩评估；实绩评价 zeqP:goy  
Assessor 评税主任 9n$0OH /q  
asset price bubbles 资产价格泡沫 @W\y#5"B  
asset-backed securities 具资产保证的证券 J`6X6YZ  
assets accretion 资产增值 DzZ)aE  
assets and liabilities 资产与负债 %ZNp  
assets betterment statement 资产递增表；资产改进表 -IBf;"8f  
assets lending 实物放款；有抵押贷款 3pxm0|  
assets of the company passing on the death 死者去世时转移的公司资产 n-h2SQl!  
assets pledged as security for liabilities 用作负债抵押的资产 LPjsR=xi  
assets portfolio 资产投资组合 P);:t~  
assets price 资产价格 !B=Oc!e=K  
assets quality 资产质素 ZE#f{qF(  
assets realization 资产变现 6E9y[ %+  
assets refinancing arrangement 资产再集资安排 8\-Q(9q(  
assets securitization 资产证券化 =AFTB<7-^  
assets situated outside Hong Kong 在香港以外地方的资产 F{1;~Yg%  
assets stripping 削减资产；拆卖资产
DRldRm/  
assets value 资产值 O[p;IG
`  
assignee 承让人 L  lP  
assignment 转让；转让书；转让契 )I80Nq  
assignment of interest 权益转让 ,&S^Ryc  
assignment of letters patent and trade mark 专利证书及商标转让 ,"U8Fgf[r  
assignment of property 物业转让；物业转让书 Mr}]P(4h  
assignment right 转让权 !6eXJ#~[E  
assignor 转让人 Nw'3gJ:
 
associate 有联系的人；有关连人士；相联者；合伙人；联系人 T-Od|T@[  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 c#qOK  
associate member 附属会员 !P7##ho0  
associated body corporate 相联法人团体 r7t
N(2;5  
associated company 相联公司；联属公司 LEM{$Fxo&  
associated corporation 相联法团 2 }QD>  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
0A%>'<  
公认会计师公会〔英国〕 8ALvP}H  
Association of Futures Exchange Brokers 香港期货经纪协会 Bp3%*va  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 W)"PYC4  
association of underwriters 承保人组织 !GkwbHr+p  
assumption of control 接管 RU!j"T 5  
assurance 担保；保险；转易；转易书 8uyUvSB  
assurance of interest 权益的转易 KlgPDV9mg  
at 19XX price 按一九ＸＸ年价格计算 X!5  
at a discount 按赔价计算；按贴水价格计算；打折扣 [/#c9RA  
at a premium 按溢价计算；按升水价格计算 gY AXUM,  
at call 通知付款；按通知 ;!4Bw"Gg  
at constant market price 按固定市价计算 } d /5_X  
at constant price 按固定价格计算 ||y5XXs  
at cost 按成本计算 i/rdPbq  
at current market price 按当时市价计算；按现时市价计算
[@ ]f@Wd  
at current price 按当时价格计算；按现时价格计算 NiU}A$U  
at factor cost 按要素成本计算；按生产要素成本计算 :sRV]!Iw  
at money-of-the-day price 按付款当日价格计算 hWK}] gF  
at or better 按指定或较佳价位〔买卖指令〕 T>(nc"(  
at par 按面值计算；平价 )^UM8 s  
at sight 见票即付 x^aqnKoJ%\  
at the close 按收市盘 *|MHQp'A  
at the opening 按开市盘 DSY:aD!  
attestation 见证；见证条款 v}hmI']yf  
at-the-money option 平价期权 qO=_i d  
attorney 受权人；受托代表人 mrDIt4$D  
attornment 新拥有人承认书 aG7
QLCL  
attributable profit 可归属利润 :>to?~Z1  
attributable share value 可归属股份价值 )SZt If  
Auckland Stock Exchange 奥克兰证券交易所 #LlHsY530N  
auction 拍卖 16MRLDhnD  
auctioneer 拍卖商 4l2i'H  
audit 审计；核数 ~YHy'.  
Audit Commission 审计署 Y:C7S~  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] gnmKh>0@6o  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 P"0S94o:5J  
audit review 帐目审查 =>Y b~r71  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 wZVY h  
audited account 审计帐目；经审计的帐目 ^yH!IRRAq  
audited annual account 经审计的周年帐目 SU OuayE  
audited balance sheet 经审计的资产负债表 U0'>(FP~2  
auditor 核数师；核数主任；审计师 i(9=` A}  
auditor's certificate 核数师证明书；审计师证明书 M:|Z3p K  
auditor's report 核数师报告；审计师报告 2"lDKjj  
Aussie bond 澳元债券 {S(d5o8  
austerity budget 紧缩预算 2g1[E_?  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 jC1mui|Y^  
Australia All Ordinaries Index 澳洲所有普通股票指数 {hB7F"S  
Australian Dollar [AUD] 澳元 edhNQWn  
Australian Options Market 澳大利亚期权市场 W R@=[G#TJ  
Australian Securities Commission 澳洲证券事务监察委员会 g\&[;v i  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 e{8z1t20:  
Australian Stock Exchange 澳大利亚证券交易所 Vh^fbv`?  
Austrian Schilling [ATS] 奥地利先令 x\r7q  
authentication 认证；鉴证  6\ /x  
authority to purchase 委托购买证；委购书 ?P[uf  
authorization 认可；核准；授权；授权书 R0y={\*B5k  
authorization by direction 指示授权 fk4s19;?  
authorization by instruction 指令授权 V|b9zHh  
authorization by warrant 令状授权 (Da/$S
.  
authorization of unit trust 单位信托的认可 Et
ty{r}  
authorized agent 指定代理人 a'f"Zdh%w  
authorized capital 法定资本 MB :knj  
authorized clerk 出市员 qEr2Y/:i"  
authorized dealer 认可交易商 6 ]W!>jDc  
authorized financial institution 认可财务机构 B7(~m8:eH7  
authorized fund 认可基金 ~n%~ Z|mMF  
authorized fund house 获授权的基金公司；认可基金公司 )ALPMmlRs  
authorized institution 认可机构 $j:$ `  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 pDb5t>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 3}=r.\]U  
authorized insurer 获授权保险人；获认可承保人 W-q2|N
K  
authorized investment 特准投资项目 TSqfl/UI  
authorized person 获授权人 Htn=h~
U`z  
authorized representative 获授权代表 F<
q'ivj:w  
authorized share capital 法定股本 ?|'+5$  
automated quotation system 自动报价系统 5=tvB,Ux4  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] F>Rz}-Fy  
自动交易系统〔香港期货交易所有限公司〕 w~a^r]lPW
 
automatic adjustment mechanism 自动调整机制 dt(~)*~R  
automatic adjustment system 自动调整系统 >_P7k5Y^  
Automatic Clearing House 自动票据交换所 0UZ>y/ C)=  
automatic exchange rates accumulation system 自动化汇率累集系统 )orVI5ti  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Gm;)Om_  
automatic teller machine [ATM] 自动柜员机 ^%|,G:r  
autopay 自动转帐 e5KsKzu a  
available assets 可用资产 w naP?|/  
available fiscal reserve 现存财政储备 W[BZ/  
available profit 可用利润 O6Bs!0,  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 1oD,E!+^d  
average 平均；平均数；海损 <+UEM~)  
average basic salary 平均基本薪金 O=UXe]D  
average consumer expenditure 平均消费开支；一般消费开支 >(mp$#+w  
average cost 平均成本 8uq^Q4SU  
average cost of land production 增辟土地平均成本 V(_OyxeC{2  
average daily turnover 平均每日成交额 0"7%*n."2  
average daily wage rate 平均每日工资率 iSu7K&X9q  
average expenditure pattern 平均开支模式 l+!!S"=8)~  
average growth rate 平均增长率 uKc x$  
average net fixed assets 固定资产平均净值 DhZuQpH
 
average of relatives 相对价格平均数 zW
KnkIit,  
average price 平均价格 4k/B=%l  
average propensity to consume 平均消费倾向；一般消费倾向 |57u;  
average propensity to save 平均储蓄倾向；一般储蓄倾向 r/zuo6"5  
average rate 平均率 d%_=r." Y  
average revenue 平均收入；平均收益 }a?PBo`  
average stock 平均库存；平均存货 |{W4JFKJ  
average yearly rent 平均年租 G2 A#&86J{  
avoidance of double taxation 避免双重课税 O O?e8OU  
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 p3>(ZWPNV  
Xi$( U8J_  
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