一些有用的会计术语(也不知道发的地方对不对)A

A: .WOF:Nu4  
A share Ａ股；甲类股份 l$BKE{rg  
abatement of tax 减税；减扣免税额 z=k*D^X  
ABN AMRO Bank N.V. 荷兰银行 ZbH6$2r  
above-the-line expenditure 线上项目支出；经常预算支出 F`Vp   
above-the-line receipt 线上项目收入；经常预算收入 0wBr_b!  
ABSA Asia Limited 南非联合亚洲有限公司 zh !/24p9  
absolute change 绝对数值变更 JmF`5  
absolute expenditure 实际开支 J!rZskd  
absolute guideline figure 绝对准则数字 -'W:P'BG  
absolute interest 绝对权益 P)TeF1~T  
absolute order of discharge 绝对破产解除令 ?fs#K;w  
absolute profit margin 绝对利润幅度 #tPy0QH  
absolute value 实值；绝对值 XSZjuQ<[3  
absolutely vested interest 绝对既得权益 :\#]uDT2=  
absorbed cost 已吸收成本；已分摊成本 VyU!r* o  
absorption 吸收；分摊；合并 r'}#usB(  
absorption rate 吸收率；摊配率；分摊率 \@2sI  
ACB Finance Limited 亚洲商业财务有限公司 ,38bT#p:,r  
acceptable form of reciprocity 合理的互惠条件 /9y'UKl7[  
acceptable rate 适当利率；适当汇率 !x:w2  
acceptance agreement 承兑协议 RAyR&p  
acceptance for honour 参加承兑 Y!E|X 3  
acceptor 承兑人；接受人；受票人 lSId<v?C>  
acceptor for honour 参加承兑人 x^F2Ywp%  
accident insurance 意外保险 '.&,.E&{$  
Accident Insurance Association of Hong Kong 香港意外保险公会 y(#F&
^|  
accident insurance scheme 意外保险计划 hYCyc-W  
accident year basis 意外年度基准 GLl@ 6S>v  
accommodation 通融；贷款 -JF|770i  
accommodation bill 通融票据；空头票据 OQX ek@~2  
accommodation party 汇票代发人 ;+qP
V7Z  
account balance 帐户余额；帐户结余 N~arxe(K  
account book 帐簿 ,KibP_<%&P  
account collected in advance 预收款项 \b88=^  
account current book 往来帐簿 8&f"")

m  
account of after-acquired property 事后取得的财产报告 $0iN43WSQ  
account of defaulter 拖欠帐目 Y@%6*uTLa  
account payable 应付帐款 ZoC?9=k  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 eWx6$_|  
account receivable 应收帐款 VA'<  
account receivable report 应收帐款报表 bOmM~pD  
account statement 结单；帐单；会计财务报表 o9HDxS$~^  
account title 帐户名称；会计科目 Ll
&5#q  
accountant's report 会计师报告 +ACV,GG  
Accountant's Report Rules 会计师报告规则 ;v+CQx  
accounting and auditing procedure 会计与审计程序；会计与核数程序 s.dn~|a  
Accounting Arrangements 《会计安排》 d0Kg,HB  
accounting basis 会计基础 a( {`<F  
accounting by Official Receiver 破产管理署署长呈交的帐目 &<i>)Ss  
Accounting Circular 《会计通告》 U7fE6&g  
accounting class 会计类别 g?o$:>c  
accounting date 记帐日期；会计结算日期 /[#{#:lo2  
accounting for money 款项核算 L@R%*-a  
Accounting Officer 会计主任 <^ )0M  
accounting period 会计报告期；会计期 1}q[8q  
accounting policy 会计政策；会计方针 vrW9<{  
accounting practice 会计惯例 k0D&F;a%  
accounting principle 会计准则 !xqG-rd '  
accounting record 会计记录 _5YL !v&  
accounting report 会计报告 R QO{fC  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 N
tOR/
*  
Accounting Society of China 中国会计学会 Mw5!9@Fc7  
accounting statement 会计报表 E[Io8|QA  
accounting system 会计制度；会计系统 %J%gXk}]  
accounting transaction 会计事项；帐务交易 :~)Q]G1Nj  
accounting treatment 会计处理 $v oyXi`*  
accounting year 会计年度 RBg
kC+2  
accretion 增值；添加 izWl5}+'B  
accrual 应计项目；应累算数目 3S2'JOTY  
accrual basis 应计制；权责发生制 i+cGw  
accrual basis accounting 应计制会计；权责发生制会计 o-'i)pp  
accrue 应累算；应计 $ .Z2Rdlv(  
accrued benefit 应累算利益 6k3l/~R  
accrued charges 应计费用 fAUsJ[  
accrued cumulative preference share dividend 应累算的累积优先股股息 s*YFN#Wuc  
accrued expenses 应累算费用 ujWHO$uz!  
accrued interest payable 应付利息；应计未付利息 S@"=,Xj M  
accrued interest receivable 应收利息；应计未收利息 et ~gO!1:*  
accrued right 累算权益 ta6WZu  
accruing profit 应累算的利润 ;q
k~>  
accumulated fiscal reserve 累积财政储备 FW.dHvNX  
accumulated profit 累积利润；滚存溢利 QBn>@jq  
accumulated reserve 累积储备 O}f(h5!k  
accumulation of surplus income 累积收益盈余 @Q1jH~t  
acquired assets 既得资产 A07P$3>/W  
acquisition 收购；购置；取得 ~D=@4(f8|  
acquisition cost 购置成本 dO//  
acquisition expenses 购置费用 yEqmB4^-  
acquisition of 100% interest 收购全部股权 yaR;  
acquisition of control 取得控制权 coFg69\^  
acquisition of fixed assets 购置固定资产 O`0$pn  
acquisition of shell “买壳” d=KOV;~);  
acquisition price 收购价 *nW9)T  
act of God 天灾 8k`z
MT  
acting partner 执事合伙人 (MIw$)#^  
active market 买卖活跃的市场；交投畅旺的市场；旺市 xR&,QrjQG  
active partner 积极参与的合伙人 KE&}*Nf[  
active trading 交投活跃 qtH&]Suu,  
actual circulation 实际流通 pz IMj_  
actual cost 实际成本 yl 8v&e{  
actual expenditure 实际开支；实际支出 4F4u1r+  
actual income 实际入息；实际收入；实际收益 Y#Vy:x[  
actual market 现货市场 G\p; bUF  
actual price 现货价；实际价格 rlIEch^wZ  
actual profit 实际利润 t3>rf3v  
actual quotation 实盘；实际价位；实际报价 7h0'R k  
actual year basis 按实际年度计算 BD0-v`  
actuals 实货 fDqXM;a"  
actuarial investigation 精算调查 #Fd([Zx#.  
actuarial principle 精算原则 Xbtv}g<0c  
actuarial report 精算师报告 (}}8
DB  
Actuarial Society of Hong Kong 香港精算学会 RZtL<
2.@  
actuarial valuation 精算师估值 uY~A0I5Z  
actuary 精算师 ck~xj0  
ad referendum agreement 暂定协议；有待覆核的协定 c-=0l)&'D=  
ad valorem duty 从价税；按值征税 ^Q,/C8qeb  
ad valorem duty system 从价税制 wqOhJYc  
ad valorem fee 从价费 ,;-*q}
U  
ad valorem tariff 从价关税 L K~,  
additional allowance 额外免税额 ?mAw"Rb!  
additional amount for unexpired risk 未过期风险的额外款额 LG|,g3&  
additional assessable profit 补加应评税利润 c6m,oS^  
additional assessment 补加评税 ;MJ1Q  
additional commitment 额外承担 JAz;_wS(k  
additional commitment vote 额外承担拨款 -N(MEzAE  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ">9CN$]J  
additional dependent parent allowance 供养父母额外免税额 y4L9Cxvs  
additional provision 额外拨款 NFc8"7Mz}  
additional stamp duty 附加印花税 a!K;8#xc  
additional tax 补加税罚款；补加税款 A,e^bM  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 _MEv*Q@o  
adjudged bankrupt 被裁定破产 %S#"pKE6R  
adjudicated bankrupt 裁定破产人 L>b,}w  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 "y0A<-~  
adjudication of bankruptcy 裁定破产；宣告破产 ~QcKW<bz  
adjudication of insolvency 裁定无力偿还债务 ):@%xoF5  
adjusted actual 经调整的实数；调整后的实数 %nh'F6bNgv  
adjusted current assets 经调整的流动资产；调整后的流动资产 R4(8]oUW  
adjusted figure 经调整的数字；调整后的数额 /6c10}f  
adjusted liabilities 经调整的负债；调整后的负债 lpUtNy  
adjusted loss 经调整的亏损；调整后的亏损 P.B'Gh#^  
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 ]c2| m}I{:  
adjusted profit 经调整的利润；调整后的利润 OJ 5 !+#>  
adjusted surplus 经调整的盈余额；调整后的盈余额 y21uvp'  
adjusted value 经调整的价值；调整后的价值 2AW{qwk7  
adjustment 调整；修订；理算〔保险〕 q_&IZ,{Vk  
adjustment centre 调剂中心 *~uuCLv_  
adjustment lag 调整过程的时间差距；调整时差 { bn#:75r  
adjustment mechanism 调整机制 !?*!"S-Sl  
adjustment of loss 亏损调整 Y%l3SB,5L  
adjustment process 调整过程；调整程序 []0~9,u  
adjustment range 调整幅度 :a@z53X@M  
administered exchange rate 受管制汇率 $SVGpEw  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 )+,jal^7  
administration expenses 行政费用 9`{2h$U  
administration fee 手续费；行政费 Rk[ * p  
administration in bankruptcy 破产管理 ItPK  
administration order 遗产管理令 3=
z
Q U  
administrator 管理人；遗产管理人 `=DCX%Vw  
administrator of the estate 遗产管理人 8|NJ(D-$  
admission of debt 债项承认书 "%t`I)  
admission of proof 接纳债权证明 r_E)HL/A  
advance 放贷款项；垫付款项；预支款项；预付款项 U.'@S8  
advance account 暂支帐目；预付款帐户 n;`L5  
advance compensation 预付补偿金 3]es$Jy  
advance from shareholder 股东垫款 ]?`p_G3O  
advance pending reimbursement 预支以待日后付还 x 4</\o  
advanced economy 先进经济体系 F5MPy[  
advancement 预付；预付财产 9lJj/  
advances warrant 垫款令 \=_q{  
advancing 贷出 1<`7MN  
adverse balance 逆差 Z;\"pP:  
adverse exchange 逆汇 6ya87H'e@  
advertisement addressed to shareholders 在报章刊登的致股东通告 WUS9zK  
advice for collection 托收通知书 X$iJ|=vW  
advice of drawing 提款通知书；汇票通知书 Wb)l8[=  
advice of payment 付款通知 ;w(1Ydo  
Advisory Committee [Securities and Futures Commission] Ef!p:HBJ  
谘询委员会〔证券及期货事务监察委员会〕 gdE`UZ\  
Advisory Committee on Diversification 经济多元化谘询委员会 ;S`-9}6  
affidavit 誓章；遗产申报誓章 (x0*(*A}  
affidavit of no receipt 述明无收款的誓章 /t)c fFM  
affiliate 联号；联营公司；附属公司 ~"2@A F
  
affiliated company 附属公司；联号；联营公司 ~!9Px j*  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕  r;X0B  
affordability 负担能力 8{]Gh 0+  
African Development Bank [AfDB] 非洲开发银行 *;E+9^:V  
after-acquired property 事后取得的财产 \N , '+  
after-hours dealing 市后交易 8Vhck-wF  
after-tax profit 税后盈利；税后利润；税后溢利 X6GkJ R  
agency agreement 代理协议 $uK"@Mw  
agency expenses 代理机构的开支 */y]!<\v!k  
agency fee 代理费 fbTw6Fde$  
Agency Law 《代理法》 Wx)U<:^e  
agent 代理人；承销人 fR%1FXpK&  
agent of company 公司代理人 qK vr*xlC  
agent's fee 代理人费；经纪费 _JTxm>  
aggregate 总计；总数；总体数字 uo'31V0  
aggregate amount 总款额；总额 S5u#g`I]  
aggregate assets and liabilities 总体资产与负债 poYAiq_3T  
aggregate at constant price 按固定价格计算的总体数字 Ca@=s  
aggregate demand 总需求 QsJW"4d  
aggregate gross position 总持仓量 0&IXzEOr  
aggregate limit 总限额 6*aa[,>  
aggregate of salaries tax 合计薪俸税 L"!ZY  
aggregate performance 总体表现；总体业绩 ~!:Sp_y  
aggregate supply 总体供应 JOx,19r  
aggregate surplus 总盈余 t{8v(}  
aggregate total 整体总额 56SS >b  
aggregate value 总值；合计价值 _
<RR`  
aggregated basis 合计基准 =Z .V+4+  
aggregated net chargeable income 合计应课税入息实额 i(yAmo9h  
aggregation 合并计算；合计；总和 L\wpS1L(  
aggregation of incomes of husband and wife 夫妇入息合并计算 5YI/Ec  
aggregation of property 财产的总和 Dnm.!L8  
agio 差价；贴水 :@%-f:iDj  
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》 L@n6N|[_  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment @U3foL2\  
《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》 k;_KKvQ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment R
=9~*9  
《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@_!mjXQ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment t_>bTcsU  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 dEd]U49u  
agreement for a settlement 授产协议 ~@uY?jr  
agreement for assignment 转让协议 TF0-?vBWh  
agreement for sale 售卖协议；买卖协议 hdr}!wV  
agreement for sale and purchase 买卖协议 Hn9F gul&  
agreement for the payment of interest 支付利息协议 h>Uid &:?  
agreement for the repayment of money 还款协议 vo6[2.HS  
agreement of reinsurance 再保险协议 .d~]e2x  
Agricultural Bank of China 中国农业银行 V l~Y  
air passenger departure tax 飞机乘客离境税 C7 ]DJn  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 F\=Rm  
airport tax 机场税  Ep\  
alcohol duty 酒精税 k/_8!^:'  
alienation 让与；让渡；转让 |[owNV>  
alimony 生活费；赡养费 7XVzd]jH  
All Ordinaries Index [AOI] 所有普通股指数 e4=FU&RpNH  
all risks 全险；综合险 >PJtG]D  
All Sales Record for Stock Market 《股票市场成交报告》 {#1j"  
Allied Capital Resources Limited 新联财务有限公司 ,d>X/kd|o  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ?7
kV+{.  
allocation letter 拨款信件 @9uYmk
cV  
allocation of fund 分配款项；预留款项 g7 Md  
allocation of profit 利润分配；溢利分配 -<51CDw,  
allocation warrant 拨款令 UhS
h(E8p>  
allotment 分配；配股 9U=fJrj'u  
allotment notice 股份配售通知；配股通知 5Hwo)S]r  
allotment of shares 股份分配 VqClM  
allowable 可获宽免；免税的 ~S^X"8(U  
allowable business loss 可扣除的营业亏损 `o_fUOe8a  
allowable expenses 可扣税的支出 c/=y*2,zo  
allowance 免税额；津贴；备抵；准备金 Y0PGT5].@'  
allowance for debts 债项的免税额 E +Ujpd  
allowance for depreciation by wear and tear 耗损折旧免税额 OS"{"P  
allowance for funeral expenses 殡殓费的免税额 ^s2m\Q(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6i]
Nr@1C  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z[k#AgC)  
allowance to debtor 给债务人的津贴 X$-boe?  
alteration of capital 资本更改 %]chL.s  
alternate trustee 候补受托人 Cv>yAt.3  
amalgamation 合并 UEEBWzH  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7bonOt Y  
ambit of charges 征税范围；收费范围 X%a;i6pq  
amended valuation 经修订的估值 b$?Xn{Y  
American Commodities Exchange 美国商品交易所 .lvI8Jf~X  
American Express Bank Limited 美国运通银行 uS,p|}Q&  
American Stock Exchange 美国证券交易所 1c)\  
amortization 摊销 Z#4JA/c!  
amount due from banks 存放银行同业的款项 [arTx^  
amount due from banks abroad 存放海外银行同业的款项 -v;n"Zy1  
amount due from holding companies 控股公司欠款 9U|<q  
amount due from local banks 存放本港银行同业的款项 jcEs10y  
amount due to banks 银行同业的存款 C{UF~  
amount due to banks abroad 海外银行同业的存款 6wb^*dD92  
amount due to holding companies 控股公司存款 Jt2,LL:G  
amount due to local banks 本港银行同业的存款 QN_)3lm  
amount due to outport banks 外埠银行同业的存款 (ve+,H6w\  
amount for note issue 发行纸币的款额 9Hf*cQ  
amount of bond 担保契据的款额 YVB% kKv{  
amount of consideration 代价款额 Ky[bX  
amount of contribution 供款数额 i>Z|65  
amount of indebtedness 负债款额 ${hyNt  
amount of principal of the loan 贷款本金额 M!N` Orz  
amount of rates chargeable 应征差饷数额 F+ffl^BQ  
amount of share capital 股本额 1@A7h$1P  
amount of sums assured 承保款额 CN.6E<9'kK  
amount of variation 变动幅度 >vlQ|/C  
amount of vote 拨款数额 ?SC3Vzr  
amount payable 应付款额 O.*jR`
l  
amount receivable 应收款额 O6y @G .+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 94Xjz(  
analysis 分析 DpA\r_D  
ancillary risk 附属风险 R{*_1cyW  
annual account 周年帐目；周年帐目报表；年度决算；年结 luW <V>  
annual accounting date 年结日期 C/F@ ]_y  
annual allowance 每年免税额；年积金；年度津贴；年津 'sj9[o@]  
annual balance 年度余额 qE>i,|rP`  
annual disposable income 每年可动用收入 jEUx q%BH  
annual estimates 周年预算 eh$G.-2N  
annual fee 年费 #hIEEkCp +  
annual general meeting 周年大会 '.pgXsC:=?  
annual growth rate 年增率；每年增长率 F(deu^s%{  
annual long-term supplement 长期个案每年补助金 Ll,I-BQ9  
annual pensionable emolument 可供计算退休金的年薪 F4Rr26M  
annual report 年报 SijtTY#r  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4 GUA&qs  
annual return 周年报表；周年申报表；每年报税表格
y'^F,WTM  
Annual Return Rules 《周年报表规则》 <BSSa`N`  
annual review of consumer prices 每年消费物价回顾 {`a(Tl8V  
annual roll-forward basis 逐年延展方式 R0{Qy*YQ`  
annual salary 年薪 Tj=gRQ2v  
annual statement 年度报表；年度决算表 \H^;'agA  
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 f6Ml[!aU  
annuitant 年金受益人 fTBVvY4(
 
annuity 年金 gt'*B5F(  
annuity contract 年金合约 iecWa:('  
annuity on human life 人寿年金 JRq3>P  
antecedent debt 先前的债项 yx2z%E  
ante-dated cheque 倒填日期支票 ]a M-p@  
anticipated expenditure 预期开支 $|k%@Q>  
anticipated net profit 预期纯利 n!ZMTcK8  
anticipated revenue 预期收入 ~Po<(A}`f  
anti-inflation measure 反通货膨胀措施 ?z3]  
anti-inflationary stance 反通货膨胀立场 t ^m~  
apparent deficit 表面赤字 ^+wk  
apparent financial solvency 表面偿债能力 7#ofNH J  
apparent partner 表面合伙人 7{4w
2)  
application for personal assessment 个人入息课税申请书 mg`j[<wp  
application of fund 资金应用 n&$/Q$d&  
application to release as liquidator and to destruct the books of accounts and documents E:)Cp  
申请免除清盘人职务及毁灭帐簿与文件 zZ:xEc  
appointed actuary 委任精算师 1eHe~p ,  
appointed auditor 委任核数师；委任审计师 X &D{5~qC  
appointed trustee 委任的受托人 0'`S,  
appointer 委任人 6lsEGe  
apportioned pro rata 按比例分摊 `"c'
z;  
apportionment 分配；分摊 `;
$h'eI9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t!jYu<P  
apportionment formula 分摊方程式 h,t:]  
apportionment of estate duty 遗产税的分摊 P3!Atnv2  
appraisal 估价；评估 q6REh;$  
appreciable growth 可观增长 CcY7$D  
appreciable impact 显着影响 NO2(vE  
appreciable increase 可观增长 Vc _:*  
appreciation 增值；升值 WqE '(  
appreciation against other currencies 相对其他货币升值 !>3LGu,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 gqfDacDJL  
appreciation tax 增值税 ?`H[u7*%  
appropriation 拨款；拨用；拨付 P#MK  
appropriation account 拨款帐目 &<Zdyf?[Ou  
Appropriation Bill 拨款法案 8eN7VT eb  
appropriation-in-aid system 补助拨款办法 \x(^]/@  
approved assets 核准资产 f}iU& 3S  
approved basket stock 认可一篮子证券 dw9Tf^V  
approved budget 核准预算 VO_dA4C}z  
approved charitable donation 认可慈善捐款 FqZgdmwR  
approved charitable institution 认可慈善机构 M?$ZJ-  
approved currency 核准货币；认可货币 epkD*7  
approved estimates 核准预算 R!6=7  
approved estimates of expenditure 核准开支预算 6]n/+[ ks  
approved overseas insurer 核准海外保险人 o/^1Wm=  
approved overseas trust company 核准海外信托公司 :^#vxdIC?  
approved pooled investment fund 核准汇集投资基金 u%B&WwHG  
approved provident fund scheme 认可公积金计划 ;|HL+je;Z  
approved provision 核准拨款 Z7z]2v3}c  
approved redeemable share 核准可赎回股份 8I.VJ3Q  
approved regional stock 认可地区性证券
JYJU&u  
approved retirement scheme 认可退休金计划 wXbsS)#/  
approved subordinated loan 核准附属贷款 ugLlI2 nJ  
arbitrage 套戥；套汇；套利 Gq1)1  
arbitrageur 套戥者；套汇者 r[pF^y0   
arbitrary amount 临时款项 ;&S;%W>|  
arrangement 措施；安排；协定 9->q|E4  
arrears 欠款 y
`So&:1  
arrears of pay 欠付薪酬 m*Cu-6&qd  
arrears of revenue 逾期未收税款；逾期未收的帐项 o2naVxetE  
articles of association 组织章程；组织细则；组织章程细则 Skxd<gv  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )+EN$*H  
ascertainment of profit 确定利润 |>+uw|LtZ  
"Asia Clear" “亚洲结算系统” |##GIIv;i  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 t,H
Fz6   
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ]C!?HQ{bsf  
Asian Development Fund [ADF] 亚洲发展基金 z:}nBCmLV  
Asian dollar bond 亚洲美元债券 z_&P?+"Df  
Asian dollar market 亚洲美元市场 S-c ^eLzQ  
Asian dollar rate 亚洲美元利率 }`_(<H  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 cP rwW6  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 tJ'iX>9I  
asked price 沽盘；喊价；索价；卖方报价 snC/H G7  
assessable income 应评税入息 FnE6?~xa  
assessable loss 应评税亏损 nB] Ia?  
assessable profit 应评税利润 s`;f2B/|  
assessable value 应评税值 +~35G:&:  
assessed profit 估定利润 jatr/  
assessed value 经评估价值 5k$vlC#[H  
assessment 评税；评定；估价；评税单 WU)Ss`s \  
assessment number 评税编号；估价编号 gKi{Y1
 
assessment of additional tax 补加税评税 HID([Wk  
assessment of performance 业绩评估；实绩评价 NBOCt)C;H  
Assessor 评税主任 r4Q|5kT*i  
asset price bubbles 资产价格泡沫 zK;XFN#U^  
asset-backed securities 具资产保证的证券 g7n"  
assets accretion 资产增值 ?fK1  
assets and liabilities 资产与负债 BC77<R!E)  
assets betterment statement 资产递增表；资产改进表 \Y5W!.(%w  
assets lending 实物放款；有抵押贷款 q-_' W,  
assets of the company passing on the death 死者去世时转移的公司资产 Z a(|(M
H  
assets pledged as security for liabilities 用作负债抵押的资产 3CZS)  
assets portfolio 资产投资组合 6gU{(H   
assets price 资产价格 "#4dW7E  
assets quality 资产质素 k;KdW P  
assets realization 资产变现 r\qz5G *6  
assets refinancing arrangement 资产再集资安排 /.Q4~Hw%}  
assets securitization 资产证券化 eR;!(Oy=A  
assets situated outside Hong Kong 在香港以外地方的资产 5/@UVY9_  
assets stripping 削减资产；拆卖资产 uQ3[Jz`y  
assets value 资产值 5-vo0:hk  
assignee 承让人 "pvH0"Q*  
assignment 转让；转让书；转让契 #g9ZX16}  
assignment of interest 权益转让 |He=LQ}0  
assignment of letters patent and trade mark 专利证书及商标转让 $NG++N  
assignment of property 物业转让；物业转让书 nc?B6IV  
assignment right 转让权 lm0N5(XP  
assignor 转让人 Tv$sqVe9  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 $[ z y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 wT_h!W  
associate member 附属会员 $kPHxD!"  
associated body corporate 相联法人团体 ^3~e/PKM  
associated company 相联公司；联属公司 rx!=q8=0R  
associated corporation 相联法团 n7! H:{L  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] a`c:`v2o  
公认会计师公会〔英国〕 >: Wau  
Association of Futures Exchange Brokers 香港期货经纪协会 ^%<pJMgdF  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 0XU}B\'<  
association of underwriters 承保人组织 n}nEcXb  
assumption of control 接管 8@\7&C(g17  
assurance 担保；保险；转易；转易书 "![L#)"s  
assurance of interest 权益的转易 qoX@@xr1  
at 19XX price 按一九ＸＸ年价格计算 dh -,E  
at a discount 按赔价计算；按贴水价格计算；打折扣 lpmJLH.F  
at a premium 按溢价计算；按升水价格计算 ] d?x$>  
at call 通知付款；按通知 55DE\<r  
at constant market price 按固定市价计算 yVJ%+d:6  
at constant price 按固定价格计算 zT9JBMNE:  
at cost 按成本计算 4N>>+]MWc  
at current market price 按当时市价计算；按现时市价计算 K8[DZ)rO;Z  
at current price 按当时价格计算；按现时价格计算 1hmc,c  
at factor cost 按要素成本计算；按生产要素成本计算 )!W45"l-3M  
at money-of-the-day price 按付款当日价格计算 CIC
[1,  
at or better 按指定或较佳价位〔买卖指令〕 Lx[ ,Z,kD  
at par 按面值计算；平价 diT=x52  
at sight 见票即付 cgT  
at the close 按收市盘 s0"e'  
at the opening 按开市盘 u{e-G&]^;  
attestation 见证；见证条款 \>Zvev!s  
at-the-money option 平价期权 o l ({AYB  
attorney 受权人；受托代表人 sen=0SB/  
attornment 新拥有人承认书 UKBJ_r  
attributable profit 可归属利润 WF2-$`x  
attributable share value 可归属股份价值 ~r*P]*51x  
Auckland Stock Exchange 奥克兰证券交易所 dcfe_EuT  
auction 拍卖 z\!K<d"Xv  
auctioneer 拍卖商 TnH\O$  
audit 审计；核数 Ip *g'  
Audit Commission 审计署 wdas1  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 3H
C  
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〕 CA s>AXbs  
audit review 帐目审查 H=^K@Ti:  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <V&5P3)d9  
audited account 审计帐目；经审计的帐目 'MxSd(T =  
audited annual account 经审计的周年帐目 F"jt&9jg  
audited balance sheet 经审计的资产负债表 gAbD7SE  
auditor 核数师；核数主任；审计师 ,H kj1x  
auditor's certificate 核数师证明书；审计师证明书 kLP0{A  
auditor's report 核数师报告；审计师报告 X$n(-65  
Aussie bond 澳元债券 zu\`1W^  
austerity budget 紧缩预算 7/IlL  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 3
iNkoBCg  
Australia All Ordinaries Index 澳洲所有普通股票指数 $lwz-^1t.  
Australian Dollar [AUD] 澳元 )%Iv[TB[  
Australian Options Market 澳大利亚期权市场 YwDt.6(+,  
Australian Securities Commission 澳洲证券事务监察委员会 ^QXbJJ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Dm0a.J v  
Australian Stock Exchange 澳大利亚证券交易所 1NLg _UBOK  
Austrian Schilling [ATS] 奥地利先令 `ldz`yu6++  
authentication 认证；鉴证 Me3dpF  
authority to purchase 委托购买证；委购书 2DDsWJ;  
authorization 认可；核准；授权；授权书 e@<?zS6  
authorization by direction 指示授权 } p:%[  
authorization by instruction 指令授权
6" B%)0  
authorization by warrant 令状授权 5<YzalNf  
authorization of unit trust 单位信托的认可 zw@'vncc  
authorized agent 指定代理人 Ri7((x]H"  
authorized capital 法定资本 t67Cv/r~  
authorized clerk 出市员 YA]5~ZE\  
authorized dealer 认可交易商 KLWDo%%u  
authorized financial institution 认可财务机构 0Q9T3X  
authorized fund 认可基金 BOVPKX  
authorized fund house 获授权的基金公司；认可基金公司 Q[4: xkU  
authorized institution 认可机构 Dt}rR[yJ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 _=XX~^I,  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ?}P5p^6  
authorized insurer 获授权保险人；获认可承保人 
^"8wUsP  
authorized investment 特准投资项目 b{7E;KyY,  
authorized person 获授权人 -0uV z)  
authorized representative 获授权代表 2@j";
+  
authorized share capital 法定股本 7Ke&0eAw  
automated quotation system 自动报价系统 rRFAD{5)  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
olux6RP[B  
自动交易系统〔香港期货交易所有限公司〕 kL*0M<0 (  
automatic adjustment mechanism 自动调整机制 qdD)e$XW,  
automatic adjustment system 自动调整系统 N@T.T=r  
Automatic Clearing House 自动票据交换所 9WG{p[  
automatic exchange rates accumulation system 自动化汇率累集系统 rSXzBi{  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 (8a#
\Y[b  
automatic teller machine [ATM] 自动柜员机 B9dt=j3j2  
autopay 自动转帐 1 jb/o5n;  
available assets 可用资产 8(U{2B8>\%  
available fiscal reserve 现存财政储备 ;3'N
Mk  
available profit 可用利润 J>vMo@  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 <'U]`Lp  
average 平均；平均数；海损 Qx3eLfm  
average basic salary 平均基本薪金 |bv,2uWz  
average consumer expenditure 平均消费开支；一般消费开支 ?=Pd  
average cost 平均成本 X@2-*so<
 
average cost of land production 增辟土地平均成本 ?9+@+q  
average daily turnover 平均每日成交额 rJyCw+N0  
average daily wage rate 平均每日工资率 3(E $I5  
average expenditure pattern 平均开支模式 kma?v B  
average growth rate 平均增长率 !RvRGRSyF  
average net fixed assets 固定资产平均净值 lEjwgk {  
average of relatives 相对价格平均数 /
! ajsn  
average price 平均价格 z`@^5_  
average propensity to consume 平均消费倾向；一般消费倾向 7E$&2U^Js  
average propensity to save 平均储蓄倾向；一般储蓄倾向 `6=-WEo  
average rate 平均率 pL1i|O  
average revenue 平均收入；平均收益 hf6f.Z  
average stock 平均库存；平均存货 )$%Z:  
average yearly rent 平均年租 $D1w5o-  
avoidance of double taxation 避免双重课税 RBKOM$7  
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 C]u',9,  
dIweg=x  
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