一些有用的会计术语(也不知道发的地方对不对)A

A: tF^g<)S;t  
A share Ａ股；甲类股份 >k;p.Pay%  
abatement of tax 减税；减扣免税额 o5SQ1;`   
ABN AMRO Bank N.V. 荷兰银行 myIe_k,F  
above-the-line expenditure 线上项目支出；经常预算支出 W&YU^&`Yr  
above-the-line receipt 线上项目收入；经常预算收入 OM)3Y6rK  
ABSA Asia Limited 南非联合亚洲有限公司 nM8[  
absolute change 绝对数值变更 *GJ:+U&m[  
absolute expenditure 实际开支 b!^@PIX  
absolute guideline figure 绝对准则数字 |NJ}F@t/5  
absolute interest 绝对权益 vQgq]mA?  
absolute order of discharge 绝对破产解除令 BZ+;n |<r  
absolute profit margin 绝对利润幅度 6WeM rWx  
absolute value 实值；绝对值 !p',Za  
absolutely vested interest 绝对既得权益 7\X$7  
absorbed cost 已吸收成本；已分摊成本 {~_Y _-  
absorption 吸收；分摊；合并 Bd&`Xfebj  
absorption rate 吸收率；摊配率；分摊率 VO_dA4C}z  
ACB Finance Limited 亚洲商业财务有限公司 FqZgdmwR  
acceptable form of reciprocity 合理的互惠条件 M?$ZJ-  
acceptable rate 适当利率；适当汇率 oxzq!U  
acceptance agreement 承兑协议 /P:EWUf'  
acceptance for honour 参加承兑 2)9r'ai?a  
acceptor 承兑人；接受人；受票人 oQ\&}@(V  
acceptor for honour 参加承兑人 G>K@AW#  
accident insurance 意外保险 0e16Ow6\!1  
Accident Insurance Association of Hong Kong 香港意外保险公会 DW>ES/B8$(  
accident insurance scheme 意外保险计划 [EOVw%R  
accident year basis 意外年度基准 @PX\{6&  
accommodation 通融；贷款 2"X~ju  
accommodation bill 通融票据；空头票据 id?E)Jy  
accommodation party 汇票代发人 OhFW*v  
account balance 帐户余额；帐户结余 "(f`U.  
account book 帐簿 oL-2qtv  
account collected in advance 预收款项 RgZOt[!.  
account current book 往来帐簿 Hhl-E:"H`  
account of after-acquired property 事后取得的财产报告 /8c&Axuv  
account of defaulter 拖欠帐目 -{{[cTI  
account payable 应付帐款 X#`dWNrN  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 C?o6(p"b  
account receivable 应收帐款 G\kpUdj}  
account receivable report 应收帐款报表 :h*a rT4{  
account statement 结单；帐单；会计财务报表 Jzex]_:1~  
account title 帐户名称；会计科目 w7 *V^B  
accountant's report 会计师报告 )/>A6A:  
Accountant's Report Rules 会计师报告规则 ~*-qX$gr  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `5l01nOxJ  
Accounting Arrangements 《会计安排》 T$mbk3P  
accounting basis 会计基础 n_23EcSy  
accounting by Official Receiver 破产管理署署长呈交的帐目 8:dQ._#v  
Accounting Circular 《会计通告》 5FOqv=6S  
accounting class 会计类别 jDX>izg;V  
accounting date 记帐日期；会计结算日期 -[heV|$;  
accounting for money 款项核算 Wekqn!h  
Accounting Officer 会计主任  #^0(  
accounting period 会计报告期；会计期 g)1X&>  
accounting policy 会计政策；会计方针 dYF=c  
accounting practice 会计惯例 1m)M;^_  
accounting principle 会计准则 [>Fm[5x
 
accounting record 会计记录 _ck[&Q  
accounting report 会计报告 xaW{I7FfG  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 i=rH7k  
Accounting Society of China 中国会计学会 [Y/:@t"2y  
accounting statement 会计报表 zk}{ dG^M:  
accounting system 会计制度；会计系统 L;/n!k.A  
accounting transaction 会计事项；帐务交易 K0Tg|9  
accounting treatment 会计处理 x?sI;kUw8  
accounting year 会计年度 \Y5W!.(%w  
accretion 增值；添加 GLUUY0  
accrual 应计项目；应累算数目 n>FY?  
accrual basis 应计制；权责发生制 e|lD:_1i  
accrual basis accounting 应计制会计；权责发生制会计 s&Yi 6:J  
accrue 应累算；应计 8ObeiVXf)  
accrued benefit 应累算利益  f^b K=#  
accrued charges 应计费用 ^sClz*%?  
accrued cumulative preference share dividend 应累算的累积优先股股息 q>s`uFRg(  
accrued expenses 应累算费用 ,:GN;sIXg  
accrued interest payable 应付利息；应计未付利息 D$q'FZH  
accrued interest receivable 应收利息；应计未收利息 RN9;kB)c  
accrued right 累算权益 RUo9eQIPD  
accruing profit 应累算的利润 -LWK*q[J;*  
accumulated fiscal reserve 累积财政储备 +B"0{>n}F  
accumulated profit 累积利润；滚存溢利 ;rR/5d1!  
accumulated reserve 累积储备 %!|O.xxRR  
accumulation of surplus income 累积收益盈余 E^CiOTN  
acquired assets 既得资产 z]@6fM[  
acquisition 收购；购置；取得 c$h9/H=
~  
acquisition cost 购置成本
h"W8N+e\  
acquisition expenses 购置费用 5zB~4u  
acquisition of 100% interest 收购全部股权 g0&\l}&%U  
acquisition of control 取得控制权 a9Y5  
acquisition of fixed assets 购置固定资产 @_yoX(.E&  
acquisition of shell “买壳” ]l;*$2w)  
acquisition price 收购价 1[PMDS_X  
act of God 天灾 bw S*]!*  
acting partner 执事合伙人 $B .Qc!m  
active market 买卖活跃的市场；交投畅旺的市场；旺市 |J>WC}g@n  
active partner 积极参与的合伙人 s V  }+eU  
active trading 交投活跃 =RKSag&  
actual circulation 实际流通 f.xA_Y>  
actual cost 实际成本 VaLs`q&3>  
actual expenditure 实际开支；实际支出 E6A/SVp  
actual income 实际入息；实际收入；实际收益 ;['a  
actual market 现货市场 MesRa(  
actual price 现货价；实际价格 ,o#kRWRG  
actual profit 实际利润 |i7a@'0)  
actual quotation 实盘；实际价位；实际报价 iiC!|`k"  
actual year basis 按实际年度计算 D4u%6R|F  
actuals 实货 A :e;k{J  
actuarial investigation 精算调查 h~}.G{"  
actuarial principle 精算原则 p]T"|!d  
actuarial report 精算师报告 ^@6q  
Actuarial Society of Hong Kong 香港精算学会 Da1aI]{I  
actuarial valuation 精算师估值 I;MD>%[W,  
actuary 精算师 cgT  
ad referendum agreement 暂定协议；有待覆核的协定 %,q.),F  
ad valorem duty 从价税；按值征税 anN#5jt  
ad valorem duty system 从价税制 '%;\YD9  
ad valorem fee 从价费 #x@eDnb_  
ad valorem tariff 从价关税 27Emm
c  
additional allowance 额外免税额 m$2<`C=  
additional amount for unexpired risk 未过期风险的额外款额 q1{H~VSn"  
additional assessable profit 补加应评税利润 K[?Xm"4  
additional assessment 补加评税 xge7r3i  
additional commitment 额外承担 #JW+~FU`  
additional commitment vote 额外承担拨款 9pSUIl9|j  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 K_&MoyJJ9f  
additional dependent parent allowance 供养父母额外免税额 9S7A!AKE  
additional provision 额外拨款 h2q/mi5{  
additional stamp duty 附加印花税 >Aq:K^D/3F  
additional tax 补加税罚款；补加税款 Gc,_v3\  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 7jG(<!,  
adjudged bankrupt 被裁定破产 ,xi({{L*  
adjudicated bankrupt 裁定破产人 )A8v];.]3  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 X$n(-65  
adjudication of bankruptcy 裁定破产；宣告破产 ,!QV>=  
adjudication of insolvency 裁定无力偿还债务 <[~,uR7  
adjusted actual 经调整的实数；调整后的实数 S?0$?w?  
adjusted current assets 经调整的流动资产；调整后的流动资产 l.=p8-/$'7  
adjusted figure 经调整的数字；调整后的数额 g=8un`]7  
adjusted liabilities 经调整的负债；调整后的负债 !q"cpL'4  
adjusted loss 经调整的亏损；调整后的亏损 42C<1@>zO  
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 !cX[-}Q  
adjusted profit 经调整的利润；调整后的利润 YT
aLjITG  
adjusted surplus 经调整的盈余额；调整后的盈余额 R^&q-M=O[  
adjusted value 经调整的价值；调整后的价值 8Cx^0  
adjustment 调整；修订；理算〔保险〕 1Y
j~fb(  
adjustment centre 调剂中心 gE7L L=x  
adjustment lag 调整过程的时间差距；调整时差 "&+3#D >  
adjustment mechanism 调整机制 b1?xeG#  
adjustment of loss 亏损调整 =d`5f@'rl  
adjustment process 调整过程；调整程序 t*S." q  
adjustment range 调整幅度 hGTV;eU  
administered exchange rate 受管制汇率 *C

|  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ^s:y/Kd  
administration expenses 行政费用 >l5$9wO  
administration fee 手续费；行政费 6<'K~1do:  
administration in bankruptcy 破产管理 &2.u%[gO[q  
administration order 遗产管理令 (R}ii}
&  
administrator 管理人；遗产管理人 5TKJWO.  
administrator of the estate 遗产管理人 OjE`1h\  
admission of debt 债项承认书 wIvo"|%  
admission of proof 接纳债权证明 Vm1-C<V9  
advance 放贷款项；垫付款项；预支款项；预付款项 A<MtKb  
advance account 暂支帐目；预付款帐户 `)$_YZq|SR  
advance compensation 预付补偿金 0#p/A^\#7M  
advance from shareholder 股东垫款 e]8,:Gd(  
advance pending reimbursement 预支以待日后付还 Am4lEvb  
advanced economy 先进经济体系 rRFAD{5)  
advancement 预付；预付财产
olux6RP[B  
advances warrant 垫款令 hVpCB,  
advancing 贷出 TD@v9  
adverse balance 逆差 :$3oFN*g  
adverse exchange 逆汇 WgQBGch,!  
advertisement addressed to shareholders 在报章刊登的致股东通告 rSXzBi{  
advice for collection 托收通知书 (8a#
\Y[b  
advice of drawing 提款通知书；汇票通知书 pbXi9|bI  
advice of payment 付款通知 aptY6lGv-|  
Advisory Committee [Securities and Futures Commission] tOl e>]  
谘询委员会〔证券及期货事务监察委员会〕 u{H?4|'(  
Advisory Committee on Diversification 经济多元化谘询委员会 ! NV#U  
affidavit 誓章；遗产申报誓章 *?p|F&J  
affidavit of no receipt 述明无收款的誓章 j Ch=@<9  
affiliate 联号；联营公司；附属公司 Q4]4@96Aj  
affiliated company 附属公司；联号；联营公司 kLSrj
\6I[  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ?)4?V\$  
affordability 负担能力 y(jg#7)  
African Development Bank [AfDB] 非洲开发银行 ^ZRYRA  
after-acquired property 事后取得的财产 W6c]-pc  
after-hours dealing 市后交易 +K",^6%1  
after-tax profit 税后盈利；税后利润；税后溢利 /B3R1kNf|  
agency agreement 代理协议 ^C)n$L>C0  
agency expenses 代理机构的开支 '-$XX%TOAc  
agency fee 代理费 Rqipkx  
Agency Law 《代理法》 tfO#vw,@  
agent 代理人；承销人 .x83Ah`  
agent of company 公司代理人 JH,/jR  
agent's fee 代理人费；经纪费 =3xE:  
aggregate 总计；总数；总体数字 F"+o@9]  
aggregate amount 总款额；总额 m` AK~O2  
aggregate assets and liabilities 总体资产与负债 D=f7NVc>Q  
aggregate at constant price 按固定价格计算的总体数字 : esg(  
aggregate demand 总需求 z,SYw &S  
aggregate gross position 总持仓量 Aj>[z8!,  
aggregate limit 总限额 qQ[b VD\*  
aggregate of salaries tax 合计薪俸税 3 fj  
aggregate performance 总体表现；总体业绩 )$GIN/i  
aggregate supply 总体供应 5N$E()m$  
aggregate surplus 总盈余 yBpk$  
aggregate total 整体总额 <!d"E@%v@  
aggregate value 总值；合计价值 f>jwN@(  
aggregated basis 合计基准 +|cI:|H>  
aggregated net chargeable income 合计应课税入息实额 >TL^>D  
aggregation 合并计算；合计；总和 b&)5:&MI  
aggregation of incomes of husband and wife 夫妇入息合并计算 d50Vtm\  
aggregation of property 财产的总和 XKOUQ
c4!R  
agio 差价；贴水 vT^Sk;E  
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》 Sb2v_o  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment +xv!$gJEj  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 z`Wt%
tL(  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment :fcM:w&  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 c,EBF\r8*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment \/`?  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 =JLh?Wx  
agreement for a settlement 授产协议 x+5k <Xi}  
agreement for assignment 转让协议 SUCUP<G  
agreement for sale 售卖协议；买卖协议 '=E9En#@  
agreement for sale and purchase 买卖协议 imB#Eo4eY  
agreement for the payment of interest 支付利息协议 5v.DX`"  
agreement for the repayment of money 还款协议 <~U4*  
agreement of reinsurance 再保险协议 gwkb!#A  
Agricultural Bank of China 中国农业银行 |H}sYp  
air passenger departure tax 飞机乘客离境税 66&EBX}  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 >zvY\{WY  
airport tax 机场税 IV16d  
alcohol duty 酒精税 RSfM]w}Hq#  
alienation 让与；让渡；转让 +ZsX*/TOn  
alimony 生活费；赡养费 Z$KLl((  
All Ordinaries Index [AOI] 所有普通股指数 -!M,75nU  
all risks 全险；综合险 g:ErZ;[  
All Sales Record for Stock Market 《股票市场成交报告》 6SM:x]`##,  
Allied Capital Resources Limited 新联财务有限公司 AbwbAm+  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 FVsj;  
allocation letter 拨款信件 83~ i:+;  
allocation of fund 分配款项；预留款项 pcS+o  
allocation of profit 利润分配；溢利分配 @ T;L$x  
allocation warrant 拨款令 fG L
G$b  
allotment 分配；配股 @~ Dh'w2q  
allotment notice 股份配售通知；配股通知 c~,23wP1  
allotment of shares 股份分配 eitu!=u  
allowable 可获宽免；免税的 b8KsR=]4I  
allowable business loss 可扣除的营业亏损 c{#yx_)V&  
allowable expenses 可扣税的支出 \0;(VLN'U  
allowance 免税额；津贴；备抵；准备金 *O$CaAr\s  
allowance for debts 债项的免税额 f|EUqu%E  
allowance for depreciation by wear and tear 耗损折旧免税额 7v}x?I  
allowance for funeral expenses 殡殓费的免税额 2RtHg_d_l  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 k8nLo.O  
allowance for repairs and outgoings 修葺及支出方面的免税额 qem(s</:  
allowance to debtor 给债务人的津贴 u^W2UE\  
alteration of capital 资本更改 _,AzJ^  
alternate trustee 候补受托人 E|EgB33S  
amalgamation 合并  NW9n  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?8@>6IXn  
ambit of charges 征税范围；收费范围 Ds8 EMtS  
amended valuation 经修订的估值 sRHA."A!8  
American Commodities Exchange 美国商品交易所 R0Ue0pF7  
American Express Bank Limited 美国运通银行 8iQ[9  
American Stock Exchange 美国证券交易所 Cr/`
keR  
amortization 摊销 EOKzzX7 S  
amount due from banks 存放银行同业的款项 Iry  
amount due from banks abroad 存放海外银行同业的款项 4NR@u
\S  
amount due from holding companies 控股公司欠款 G\gMC <3  
amount due from local banks 存放本港银行同业的款项 /?-7Fg+,  
amount due to banks 银行同业的存款 6R UrF  
amount due to banks abroad 海外银行同业的存款 34|a\b}  
amount due to holding companies 控股公司存款 T$4P_*  
amount due to local banks 本港银行同业的存款  4-Z()F  
amount due to outport banks 外埠银行同业的存款 ;$j7H&UNQj  
amount for note issue 发行纸币的款额 #C*8X+._y  
amount of bond 担保契据的款额 !LM<:kf.|  
amount of consideration 代价款额 .0HZNWRtb  
amount of contribution 供款数额 ]uL+&(cr  
amount of indebtedness 负债款额 Y$8JM  
amount of principal of the loan 贷款本金额 t%1^Li  
amount of rates chargeable 应征差饷数额 O;Y:uHf  
amount of share capital 股本额 t=euE{c  
amount of sums assured 承保款额 Kr`]_m  
amount of variation 变动幅度 4pU>x$3$  
amount of vote 拨款数额 D<{{ :7n  
amount payable 应付款额 !G5a*8]  
amount receivable 应收款额 &F$:Q:* *  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d5I f"8`@  
analysis 分析 ]<uQ.~  
ancillary risk 附属风险 R5_i15<  
annual account 周年帐目；周年帐目报表；年度决算；年结 8[%Ao/m  
annual accounting date 年结日期 qa >Ay|92e  
annual allowance 每年免税额；年积金；年度津贴；年津 W1aa:hEf  
annual balance 年度余额 Wo$%9!W  
annual disposable income 每年可动用收入 C_:k8?  
annual estimates 周年预算 xvLn'8H.  
annual fee 年费 HG>j5  
annual general meeting 周年大会 wmr-}Y!9u%  
annual growth rate 年增率；每年增长率 4b]a&_-}  
annual long-term supplement 长期个案每年补助金 N6oq90G  
annual pensionable emolument 可供计算退休金的年薪 #1-xw~_  
annual report 年报 h:\oly\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 W{cY
6@  
annual return 周年报表；周年申报表；每年报税表格
Q-TV*FD.  
Annual Return Rules 《周年报表规则》 &:*q_$]Oz  
annual review of consumer prices 每年消费物价回顾 .4.pJbOg  
annual roll-forward basis 逐年延展方式 c8 K3.&P6  
annual salary 年薪 3B0lb"e  
annual statement 年度报表；年度决算表 [t]X/O3<  
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 cFd >oDS  
annuitant 年金受益人 i=FQGWAUu  
annuity 年金 `ejUs]SR  
annuity contract 年金合约 v`q\6i[-  
annuity on human life 人寿年金 XkKC!  
antecedent debt 先前的债项 (kBP(2V  
ante-dated cheque 倒填日期支票 ?|;yVew
 
anticipated expenditure 预期开支 0Sl]!PZR1  
anticipated net profit 预期纯利 72TI  
anticipated revenue 预期收入 3+7^uR$/I4  
anti-inflation measure 反通货膨胀措施 w]j+9-._  
anti-inflationary stance 反通货膨胀立场 1{"ll
D  
apparent deficit 表面赤字 ?z-}>$I;  
apparent financial solvency 表面偿债能力 ^>4
o$}  
apparent partner 表面合伙人 OvL\u{(<F  
application for personal assessment 个人入息课税申请书 5wtTP ;P  
application of fund 资金应用 ']6VB,c`  
application to release as liquidator and to destruct the books of accounts and documents JHn*->m  
申请免除清盘人职务及毁灭帐簿与文件 }]P4-KqI  
appointed actuary 委任精算师 >"X\>M`"  
appointed auditor 委任核数师；委任审计师 s'P( ,!f  
appointed trustee 委任的受托人 :HViX:]H  
appointer 委任人 ^{@!['  
apportioned pro rata 按比例分摊 pe0x""K  
apportionment 分配；分摊 Ft{[ae?4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Si}HX!s  
apportionment formula 分摊方程式 t-%Q`V=[  
apportionment of estate duty 遗产税的分摊 [V#r7a  
appraisal 估价；评估 ^S)TO
}e  
appreciable growth 可观增长 ri~<~oB2:  
appreciable impact 显着影响 1r[@(c0  
appreciable increase 可观增长 )QKf7 [:  
appreciation 增值；升值 jLg@FDb~  
appreciation against other currencies 相对其他货币升值 -#`c5y}P  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;a"q'5+Ne  
appreciation tax 增值税 Nw J:!  
appropriation 拨款；拨用；拨付 aiCFH_H4;L  
appropriation account 拨款帐目 ]bCq=6ZKR  
Appropriation Bill 拨款法案 ] 7;f?+  
appropriation-in-aid system 补助拨款办法 kW
=z+  
approved assets 核准资产 )bOBQbj  
approved basket stock 认可一篮子证券 5R MS(  
approved budget 核准预算 $e%2t^ i.g  
approved charitable donation 认可慈善捐款 2R-A@UE2  
approved charitable institution 认可慈善机构 $.6K!x{(  
approved currency 核准货币；认可货币 ihL/n  
approved estimates 核准预算 @* 1U{`  
approved estimates of expenditure 核准开支预算 TrVWv  
approved overseas insurer 核准海外保险人 uw\1b.r'B  
approved overseas trust company 核准海外信托公司 |BMV.Zi  
approved pooled investment fund 核准汇集投资基金 @# P0M--X  
approved provident fund scheme 认可公积金计划 vP!GJX&n5  
approved provision 核准拨款 s3s4OAY  
approved redeemable share 核准可赎回股份 &6 -k#r  
approved regional stock 认可地区性证券 4tA_YIv  
approved retirement scheme 认可退休金计划 Die-@z|Y  
approved subordinated loan 核准附属贷款 $ls[|N:y0l  
arbitrage 套戥；套汇；套利 C
@y8.#l  
arbitrageur 套戥者；套汇者 M s9E@E  
arbitrary amount 临时款项 qgt[~i*  
arrangement 措施；安排；协定 3{Nbp  
arrears 欠款 :)f7A7:;  
arrears of pay 欠付薪酬 pfuW  
arrears of revenue 逾期未收税款；逾期未收的帐项 Lr;(xw\[
'  
articles of association 组织章程；组织细则；组织章程细则 z~6y+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z1OFcqm  
ascertainment of profit 确定利润 W3W'
oo  
"Asia Clear" “亚洲结算系统” %9C@ Xl  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 B=L&bx  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 v'2[[u{7*  
Asian Development Fund [ADF] 亚洲发展基金 FaT
a(3$%  
Asian dollar bond 亚洲美元债券 !{,F~i9  
Asian dollar market 亚洲美元市场 EC&@I+'8Q  
Asian dollar rate 亚洲美元利率 ;|%dY{L-  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ;E2>Ovv  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
YEu1#N  
asked price 沽盘；喊价；索价；卖方报价 S&nxok`e^  
assessable income 应评税入息 ge3sU5iZ  
assessable loss 应评税亏损 !4"sX+z9  
assessable profit 应评税利润 XK(`mEi  
assessable value 应评税值 eg+!*>GaX  
assessed profit 估定利润 FX<b:#  
assessed value 经评估价值 ;#GoGb4AM  
assessment 评税；评定；估价；评税单 jd`},X/  
assessment number 评税编号；估价编号 t
L SN`6[:  
assessment of additional tax 补加税评税 xZ5M/YSyG  
assessment of performance 业绩评估；实绩评价 wle@vCmr  
Assessor 评税主任 fBtm%f  
asset price bubbles 资产价格泡沫 8{U-m0v  
asset-backed securities 具资产保证的证券 FxG7Pk+=  
assets accretion 资产增值 6Z?j AXGSq  
assets and liabilities 资产与负债 @xsP5je]  
assets betterment statement 资产递增表；资产改进表 aMARZ)V  
assets lending 实物放款；有抵押贷款 v;#=e$%}MO  
assets of the company passing on the death 死者去世时转移的公司资产 W)j|rz.  
assets pledged as security for liabilities 用作负债抵押的资产 ?eV(1Fr@  
assets portfolio 资产投资组合 .V9e=yW!*  
assets price 资产价格 zboF 1v`  
assets quality 资产质素 fJ*:{48  
assets realization 资产变现 <|O^>s;  
assets refinancing arrangement 资产再集资安排 PALl sGlf  
assets securitization 资产证券化 C.:=lo B  
assets situated outside Hong Kong 在香港以外地方的资产 NBh%:tu7M  
assets stripping 削减资产；拆卖资产 u.p
xz8  
assets value 资产值 SxgYjIa-  
assignee 承让人 I7QCYB|  
assignment 转让；转让书；转让契 h<l1]h+x  
assignment of interest 权益转让 E{xVc;t  
assignment of letters patent and trade mark 专利证书及商标转让 XALI<ZY  
assignment of property 物业转让；物业转让书 jkAAqRR  
assignment right 转让权 d<w~jP\  
assignor 转让人 (fD ;g9  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 'J*<iA*W  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 BIaDY<j90  
associate member 附属会员 h.rD}N\L  
associated body corporate 相联法人团体 $h9='0Wi0'  
associated company 相联公司；联属公司 ?zJpD8e  
associated corporation 相联法团 /5AW?2)  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] #0I{.Wy]  
公认会计师公会〔英国〕 |4)  
Association of Futures Exchange Brokers 香港期货经纪协会 >4m'tZ8  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 -37a.  
association of underwriters 承保人组织 a^qNJ?R!  
assumption of control 接管 Hs"(@eDV&J  
assurance 担保；保险；转易；转易书 6TWWlU^e  
assurance of interest 权益的转易 5/[H+O1;  
at 19XX price 按一九ＸＸ年价格计算 u/
b7Z`yX}  
at a discount 按赔价计算；按贴水价格计算；打折扣 kID[#g'  
at a premium 按溢价计算；按升水价格计算 Q0?\]2eet9  
at call 通知付款；按通知 :vx$vZb  
at constant market price 按固定市价计算 A|#`k{+1-  
at constant price 按固定价格计算 L(;WxHL  
at cost 按成本计算 ,iNv'  
at current market price 按当时市价计算；按现时市价计算 U;_[b"SW%  
at current price 按当时价格计算；按现时价格计算 4Ph0:^i_  
at factor cost 按要素成本计算；按生产要素成本计算 vP%tk s+.  
at money-of-the-day price 按付款当日价格计算 ~jU/<~s  
at or better 按指定或较佳价位〔买卖指令〕 Hi!Jj  
at par 按面值计算；平价 80}+MWdo  
at sight 见票即付 MOn,Db$  
at the close 按收市盘 .Hhhi  
at the opening 按开市盘 foF19_2 ,  
attestation 见证；见证条款  GJi~y  
at-the-money option 平价期权 ?)Nj c&G  
attorney 受权人；受托代表人 djQv[Vc{  
attornment 新拥有人承认书 ]e:/"  
attributable profit 可归属利润 E! /[gZ  
attributable share value 可归属股份价值 %OR|^M  
Auckland Stock Exchange 奥克兰证券交易所 $
lIWd  
auction 拍卖 idc`p?XP  
auctioneer 拍卖商 MmPU7Nl%X  
audit 审计；核数 xVB;s.'!  
Audit Commission 审计署 ~8 H_u  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] M`,~ mU  
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〕 m8Vdb"0  
audit review 帐目审查 sRVIH A,  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <%}QDO8\i  
audited account 审计帐目；经审计的帐目 )"(]Lf's  
audited annual account 经审计的周年帐目 h!@|RW&}qX  
audited balance sheet 经审计的资产负债表 |LG4=j.l  
auditor 核数师；核数主任；审计师 gyHHoZc3  
auditor's certificate 核数师证明书；审计师证明书 [sV"ws  
auditor's report 核数师报告；审计师报告 c'6g*%2k  
Aussie bond 澳元债券 TQX)?^Ft  
austerity budget 紧缩预算 Ok5<TZ6t4k  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 M4LP$N  
Australia All Ordinaries Index 澳洲所有普通股票指数 ]G.%Ty  
Australian Dollar [AUD] 澳元 ulT8lw='  
Australian Options Market 澳大利亚期权市场 _CBWb  
Australian Securities Commission 澳洲证券事务监察委员会 j| Wv7  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 C,V%B  
Australian Stock Exchange 澳大利亚证券交易所 kNqS8R|  
Austrian Schilling [ATS] 奥地利先令 v`J*ixZ7t  
authentication 认证；鉴证 _
cTh#t ^  
authority to purchase 委托购买证；委购书 5wB =>  
authorization 认可；核准；授权；授权书 T#%/s?_>.  
authorization by direction 指示授权 _EnwME{@  
authorization by instruction 指令授权 HD,xY4q&N  
authorization by warrant 令状授权 y4Z&@,_{  
authorization of unit trust 单位信托的认可 mC&=X6Q]  
authorized agent 指定代理人 eg<bi@C1|  
authorized capital 法定资本 %98' @$:0  
authorized clerk 出市员 ^L1L=c;,  
authorized dealer 认可交易商 G CRz<)1  
authorized financial institution 认可财务机构 I jr\5FA[p  
authorized fund 认可基金 ?7:KphFX)  
authorized fund house 获授权的基金公司；认可基金公司 nMDxH$O  
authorized institution 认可机构 gK#mPcn^  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ELrsx{p:  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 "gd=J_Yw  
authorized insurer 获授权保险人；获认可承保人 7e7 M@8+4  
authorized investment 特准投资项目 4p;aS$Q  
authorized person 获授权人 *vgl*k?)  
authorized representative 获授权代表 }nt* [:%  
authorized share capital 法定股本 _AV1WS;^^8  
automated quotation system 自动报价系统 $VAx:Y|  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ]v[|B  
自动交易系统〔香港期货交易所有限公司〕 Nu8Sr]p  
automatic adjustment mechanism 自动调整机制 2._X|~0a  
automatic adjustment system 自动调整系统 VxP&j0M>  
Automatic Clearing House 自动票据交换所 01!s"wjf  
automatic exchange rates accumulation system 自动化汇率累集系统 gVeEdo`$<  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 y"]n:M:(  
automatic teller machine [ATM] 自动柜员机 q'pK,uNW  
autopay 自动转帐 _%'},Xd.z  
available assets 可用资产 k6`6Mjbc  
available fiscal reserve 现存财政储备 .xf<=ep  
available profit 可用利润 /iG*)6*^k  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 yH][(o=2  
average 平均；平均数；海损 <2C7<7{7  
average basic salary 平均基本薪金 at2FmBdu C  
average consumer expenditure 平均消费开支；一般消费开支 +cb6??H  
average cost 平均成本 S"9zc ,]  
average cost of land production 增辟土地平均成本 !lo/xQ<  
average daily turnover 平均每日成交额 iy""(c  
average daily wage rate 平均每日工资率 F~ Lx|)0M  
average expenditure pattern 平均开支模式 04r$>#E  
average growth rate 平均增长率 ?` SUQm  
average net fixed assets 固定资产平均净值 R^{)D3  
average of relatives 相对价格平均数 UH7jP#W%=  
average price 平均价格 oyo(1>  
average propensity to consume 平均消费倾向；一般消费倾向 Dk48@`l2  
average propensity to save 平均储蓄倾向；一般储蓄倾向 tTd\|  
average rate 平均率 p~LrPWHSTP  
average revenue 平均收入；平均收益 )O:0]=#))  
average stock 平均库存；平均存货 (sWLhUgRX  
average yearly rent 平均年租 -G6U$  
avoidance of double taxation 避免双重课税 .s$
z/Jv  
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 Uix6GT;  
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