一些有用的会计术语(也不知道发的地方对不对)A

A: ]hlYmT  
A share Ａ股；甲类股份 YveNsn  
abatement of tax 减税；减扣免税额 }7Y@u
@R  
ABN AMRO Bank N.V. 荷兰银行 x<h-F  
above-the-line expenditure 线上项目支出；经常预算支出 Nt_7Z  
above-the-line receipt 线上项目收入；经常预算收入 o3>D~9  
ABSA Asia Limited 南非联合亚洲有限公司 {y==8fCJ  
absolute change 绝对数值变更 yNN_}9  
absolute expenditure 实际开支 7A46?kfu  
absolute guideline figure 绝对准则数字 19;F+%no#  
absolute interest 绝对权益 $/;<~Pzi  
absolute order of discharge 绝对破产解除令 z)
&GF$*  
absolute profit margin 绝对利润幅度 M;1B}x@  
absolute value 实值；绝对值 :qO)^~x  
absolutely vested interest 绝对既得权益 :y(HOUB  
absorbed cost 已吸收成本；已分摊成本 _dynqF8*  
absorption 吸收；分摊；合并 5.FAuzz  
absorption rate 吸收率；摊配率；分摊率 ~OOD#/  
ACB Finance Limited 亚洲商业财务有限公司 * AjJf)o  
acceptable form of reciprocity 合理的互惠条件 ,P$Crs[  
acceptable rate 适当利率；适当汇率 R#33ACCX  
acceptance agreement 承兑协议 =@"'aCU/  
acceptance for honour 参加承兑 #;9n_)  
acceptor 承兑人；接受人；受票人 7s.vJdA]6  
acceptor for honour 参加承兑人 Q^\f,E\S  
accident insurance 意外保险 Gt5'-Hyo  
Accident Insurance Association of Hong Kong 香港意外保险公会 J-+p]xG  
accident insurance scheme 意外保险计划 "xY]&  
accident year basis 意外年度基准 ^+q4*X6VB  
accommodation 通融；贷款 _0=$ 2Y^  
accommodation bill 通融票据；空头票据 Xw{Qktn  
accommodation party 汇票代发人 TrC :CL  
account balance 帐户余额；帐户结余 PR*qyELu  
account book 帐簿 Y)OTvKrOA  
account collected in advance 预收款项 BSbi.@@tp  
account current book 往来帐簿 #\r5Q
>  
account of after-acquired property 事后取得的财产报告 |_
`wC  
account of defaulter 拖欠帐目 Hy0l"CA*|  
account payable 应付帐款 30nR2mB Kt  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 TNK~ETE4  
account receivable 应收帐款 @$%[D`Wa<  
account receivable report 应收帐款报表 ql c{k/ u  
account statement 结单；帐单；会计财务报表 r-k,4Yz  
account title 帐户名称；会计科目 $Hbd:1%i {  
accountant's report 会计师报告 <zE~N~;  
Accountant's Report Rules 会计师报告规则 &Eqa y'  
accounting and auditing procedure 会计与审计程序；会计与核数程序 WnZn$N.  
Accounting Arrangements 《会计安排》
@F,8M  
accounting basis 会计基础 YR} P;  
accounting by Official Receiver 破产管理署署长呈交的帐目 UO{3vry48  
Accounting Circular 《会计通告》 
%K|+4ZY3  
accounting class 会计类别 -McDNM
 
accounting date 记帐日期；会计结算日期 q'~F6$kv5  
accounting for money 款项核算 { WW!P,w  
Accounting Officer 会计主任 wSP'pM{#2  
accounting period 会计报告期；会计期 H`028^CH$
 
accounting policy 会计政策；会计方针 L:3  
accounting practice 会计惯例 {&Es3+{A  
accounting principle 会计准则 8mpoY.E4!  
accounting record 会计记录 ra*(.<&  
accounting report 会计报告 ?g\SF}2  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 jVhfpS[  
Accounting Society of China 中国会计学会 8F*"z^vD=  
accounting statement 会计报表 _p
S!sY~d  
accounting system 会计制度；会计系统 / %:%la%  
accounting transaction 会计事项；帐务交易 iS%md  
accounting treatment 会计处理 >s+TD4OfY  
accounting year 会计年度 (fJ.o-LQ  
accretion 增值；添加 yC<[LH  
accrual 应计项目；应累算数目 xp<p(y8e1d  
accrual basis 应计制；权责发生制 f-b#F2I  
accrual basis accounting 应计制会计；权责发生制会计 5? rR'0  
accrue 应累算；应计 :P1/kYg  
accrued benefit 应累算利益 
HD&Ag  
accrued charges 应计费用 6*92I  
accrued cumulative preference share dividend 应累算的累积优先股股息 Sd0y=!Pj=  
accrued expenses 应累算费用 oykqCN  
accrued interest payable 应付利息；应计未付利息 ID1/N)56  
accrued interest receivable 应收利息；应计未收利息 v%%;Cp73  
accrued right 累算权益 c3NUJ~>=y  
accruing profit 应累算的利润 )5(Ko<"  
accumulated fiscal reserve 累积财政储备 t/HUG#W{  
accumulated profit 累积利润；滚存溢利 j%y)%4F8  
accumulated reserve 累积储备 oA1d8*i^E  
accumulation of surplus income 累积收益盈余 RU' WHk  
acquired assets 既得资产 9uL="z$\  
acquisition 收购；购置；取得 $sX X6K),  
acquisition cost 购置成本 KASw3!.W  
acquisition expenses 购置费用 :O(<3"P/  
acquisition of 100% interest 收购全部股权 Gap\~Z@L  
acquisition of control 取得控制权 T)QT_ST.9  
acquisition of fixed assets 购置固定资产 STxreW1  
acquisition of shell “买壳” 4}\Dr %US  
acquisition price 收购价 `vijd(a?v  
act of God 天灾 edW:(19}  
acting partner 执事合伙人 GG@&jcp7  
active market 买卖活跃的市场；交投畅旺的市场；旺市 NpIx\\d  
active partner 积极参与的合伙人 1tNmiAu  
active trading 交投活跃 cI Byv I-  
actual circulation 实际流通 QE8aYPSFf  
actual cost 实际成本 u9 yXHf  
actual expenditure 实际开支；实际支出 =
h{jF7  
actual income 实际入息；实际收入；实际收益 dGrm1w  
actual market 现货市场 #el i_Cxe  
actual price 现货价；实际价格 A]FjV~PB  
actual profit 实际利润 #q5 L4uM9  
actual quotation 实盘；实际价位；实际报价 @zHTKi`  
actual year basis 按实际年度计算 ?+WSYg0  
actuals 实货 BP7&wd  
actuarial investigation 精算调查 y,`SLgBID  
actuarial principle 精算原则 re `B fN  
actuarial report 精算师报告 aNW!Y':*  
Actuarial Society of Hong Kong 香港精算学会 P}El#y#&  
actuarial valuation 精算师估值 eI 6G  
actuary 精算师 qrj:H4#VB  
ad referendum agreement 暂定协议；有待覆核的协定 Ak\w)!?s  
ad valorem duty 从价税；按值征税 fs=W(~"  
ad valorem duty system 从价税制 :]viLw\&g  
ad valorem fee 从价费 {'QA0K  
ad valorem tariff 从价关税 #z*-  
additional allowance 额外免税额 Z\`i~  
additional amount for unexpired risk 未过期风险的额外款额 ;U^7]JO;  
additional assessable profit 补加应评税利润 5ecAev^1-  
additional assessment 补加评税 "[*W=6m0  
additional commitment 额外承担 A;4O,p@  
additional commitment vote 额外承担拨款 Wn9b</tf  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 S$Cht6m  
additional dependent parent allowance 供养父母额外免税额 &D|wc4+  
additional provision 额外拨款 16p$>a<6  
additional stamp duty 附加印花税 ^h:%%\2  
additional tax 补加税罚款；补加税款 v/4Bt2J  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 /puM3ZN  
adjudged bankrupt 被裁定破产 m),3J4(q  
adjudicated bankrupt 裁定破产人 P7||d@VW,  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 vPV=K+1  
adjudication of bankruptcy 裁定破产；宣告破产 Z5vpo$l  
adjudication of insolvency 裁定无力偿还债务 jtMN)TM  
adjusted actual 经调整的实数；调整后的实数 <oE(I)r4,  
adjusted current assets 经调整的流动资产；调整后的流动资产 ZS-O,[  
adjusted figure 经调整的数字；调整后的数额 -qPYm?$  
adjusted liabilities 经调整的负债；调整后的负债 &s|&cT  
adjusted loss 经调整的亏损；调整后的亏损 o+H;ZGT5H  
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 yH<^txNF  
adjusted profit 经调整的利润；调整后的利润 Z.
Sq5\d  
adjusted surplus 经调整的盈余额；调整后的盈余额 2xchjU-  
adjusted value 经调整的价值；调整后的价值 FE)L?  
adjustment 调整；修订；理算〔保险〕 w2!5Cb2  
adjustment centre 调剂中心 @q?zh'@;  
adjustment lag 调整过程的时间差距；调整时差 Kh!h_  
adjustment mechanism 调整机制 DL^}?Ve  
adjustment of loss 亏损调整 BCE}Er&  
adjustment process 调整过程；调整程序 _VeZlk7k  
adjustment range 调整幅度 ;+dB-g[
 
administered exchange rate 受管制汇率 )$*T>.JA  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 2qb,bp1$  
administration expenses 行政费用 2Mc}>UI?eO  
administration fee 手续费；行政费 BwN
65_5p  
administration in bankruptcy 破产管理 F+Qp mVU  
administration order 遗产管理令 2BU%4IG  
administrator 管理人；遗产管理人 ?#8s=t  
administrator of the estate 遗产管理人 *Ge2P3  
admission of debt 债项承认书 k+au42:r  
admission of proof 接纳债权证明 Ip/_uDi+!Z  
advance 放贷款项；垫付款项；预支款项；预付款项 !+?,y/*5(  
advance account 暂支帐目；预付款帐户 .[v4'ww^  
advance compensation 预付补偿金 $e=pdD~  
advance from shareholder 股东垫款 Mh04O@"  
advance pending reimbursement 预支以待日后付还 ~aK@M4  
advanced economy 先进经济体系 }";\8  
advancement 预付；预付财产 t7rz]EN  
advances warrant 垫款令 Z:l.{3J$  
advancing 贷出 w6k\po=  
adverse balance 逆差 O
Y'490  
adverse exchange 逆汇 ncEOz1u  
advertisement addressed to shareholders 在报章刊登的致股东通告 sv<U$M~)X  
advice for collection 托收通知书 |22~.9S  
advice of drawing 提款通知书；汇票通知书 |OXufV?I  
advice of payment 付款通知 L:HJ:  
Advisory Committee [Securities and Futures Commission] Ou~|Q&f'  
谘询委员会〔证券及期货事务监察委员会〕 rBv  
Advisory Committee on Diversification 经济多元化谘询委员会 O]OZt,k(  
affidavit 誓章；遗产申报誓章 bgW=.s  
affidavit of no receipt 述明无收款的誓章 $V$|"KRcs  
affiliate 联号；联营公司；附属公司 c;w%R8z  
affiliated company 附属公司；联号；联营公司 u:+wu
yu  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ]XX8l:+  
affordability 负担能力 rz c}2I  
African Development Bank [AfDB] 非洲开发银行  '&/"_  
after-acquired property 事后取得的财产 <Z^t^ O  
after-hours dealing 市后交易 WN?1J4H  
after-tax profit 税后盈利；税后利润；税后溢利 {'W\~GnZ  
agency agreement 代理协议 S0V%JY;Gv  
agency expenses 代理机构的开支 $9v:(:!Bm  
agency fee 代理费 #un#~s 7Q  
Agency Law 《代理法》 VmLV:"P}^  
agent 代理人；承销人 JO:40V?op  
agent of company 公司代理人 Q ^%+r"h  
agent's fee 代理人费；经纪费 r2A(GUz  
aggregate 总计；总数；总体数字 KsM2?aqwf_  
aggregate amount 总款额；总额 }-H<wQ&x  
aggregate assets and liabilities 总体资产与负债 `A5^D  
aggregate at constant price 按固定价格计算的总体数字 sidSY8j  
aggregate demand 总需求 _5I" %E;S  
aggregate gross position 总持仓量 j%R}  
aggregate limit 总限额 " &B/v"nj  
aggregate of salaries tax 合计薪俸税 o/EA%q1  
aggregate performance 总体表现；总体业绩 kN9pl^2  
aggregate supply 总体供应 >jjuWO3T  
aggregate surplus 总盈余 ~c7}eTJd"  
aggregate total 整体总额 45l/)=@@B  
aggregate value 总值；合计价值 [xT2c.2__J  
aggregated basis 合计基准 7_ g}t!b`  
aggregated net chargeable income 合计应课税入息实额 8M m,a  
aggregation 合并计算；合计；总和 
?C   
aggregation of incomes of husband and wife 夫妇入息合并计算 ~
g$Pb[V  
aggregation of property 财产的总和 *h Ph01  
agio 差价；贴水 }PGl8F !  
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》 U@v=q9'W  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment p(UUH3%W  
《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》 p{7"a  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment n|F$qV_p\  
《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》 Eh;SH^&6  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment n0#HPI"  
《香港政府和大韩民国政府关于相互促进和保护投资协定》  c#+JG  
agreement for a settlement 授产协议 _A%} >:q  
agreement for assignment 转让协议 "FI]l<G&  
agreement for sale 售卖协议；买卖协议 $-9m8}U(Y  
agreement for sale and purchase 买卖协议  Z+ [Nco
 
agreement for the payment of interest 支付利息协议 CN0&uyu#4  
agreement for the repayment of money 还款协议 7>`QX%  
agreement of reinsurance 再保险协议 TfK$tTkM  
Agricultural Bank of China 中国农业银行 DzX5_ kA  
air passenger departure tax 飞机乘客离境税 %\-u&  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 jvn:W{'Q  
airport tax 机场税 ?}y?e}y*xZ  
alcohol duty 酒精税 {zhN>n_  
alienation 让与；让渡；转让  lTsl=  
alimony 生活费；赡养费 X<J NwjM%  
All Ordinaries Index [AOI] 所有普通股指数 nb0V~W  
all risks 全险；综合险 B@dA?w.x  
All Sales Record for Stock Market 《股票市场成交报告》 gl-O"%rMcL  
Allied Capital Resources Limited 新联财务有限公司 jLc4D'  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 T:S+Pt~  
allocation letter 拨款信件 .x7d!t:(D  
allocation of fund 分配款项；预留款项 \M1-  
allocation of profit 利润分配；溢利分配 x7 jE Ns )  
allocation warrant 拨款令 xS]=WO*  
allotment 分配；配股 Ak[}s|,)  
allotment notice 股份配售通知；配股通知 u$d T^c
 
allotment of shares 股份分配 XJTY91~R  
allowable 可获宽免；免税的 A?'Tigi  
allowable business loss 可扣除的营业亏损 ^.
y}2  
allowable expenses 可扣税的支出 lw0l86^Y  
allowance 免税额；津贴；备抵；准备金 Js[dT|>.  
allowance for debts 债项的免税额 I:[^><?E  
allowance for depreciation by wear and tear 耗损折旧免税额 Hj"`z6@7  
allowance for funeral expenses 殡殓费的免税额 fQq'_q5  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 hrPm$`  
allowance for repairs and outgoings 修葺及支出方面的免税额 0t?:  
allowance to debtor 给债务人的津贴 Au08k}h<G  
alteration of capital 资本更改 ;muxIr`?  
alternate trustee 候补受托人 0dA'f0Uy\X  
amalgamation 合并 Oe=7
z'o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 XfmPq'#Z  
ambit of charges 征税范围；收费范围 }$r/#F/Fn  
amended valuation 经修订的估值 }N!I|<"/  
American Commodities Exchange 美国商品交易所 &m_4#  
American Express Bank Limited 美国运通银行 ;QQLYT  
American Stock Exchange 美国证券交易所 ]Ec\!,54u  
amortization 摊销 vK z/-9im  
amount due from banks 存放银行同业的款项 XqMJe'%r  
amount due from banks abroad 存放海外银行同业的款项 &=y)C/u  
amount due from holding companies 控股公司欠款 {b~l[  
amount due from local banks 存放本港银行同业的款项 4JSf t t  
amount due to banks 银行同业的存款 #Q}`kFB`  
amount due to banks abroad 海外银行同业的存款 -v#0.3zm  
amount due to holding companies 控股公司存款 -R@mnG 5  
amount due to local banks 本港银行同业的存款 #x!h BS!  
amount due to outport banks 外埠银行同业的存款 2bwf(  
amount for note issue 发行纸币的款额 O`R@6KG  
amount of bond 担保契据的款额 (mIw3d8Tz  
amount of consideration 代价款额 ],9%QE  
amount of contribution 供款数额 fvgjqiT  
amount of indebtedness 负债款额 Ub!MyXd{q  
amount of principal of the loan 贷款本金额 EEmYfP[3  
amount of rates chargeable 应征差饷数额 CL oc  
amount of share capital 股本额 f]N2(eM  
amount of sums assured 承保款额 B*
#lkMr  
amount of variation 变动幅度 eSNi6RvE  
amount of vote 拨款数额 GF[onfQY7  
amount payable 应付款额 dq[X:3i  
amount receivable 应收款额 X}C}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <hazrKUn  
analysis 分析 U
{Xg#UN  
ancillary risk 附属风险 v8Gm;~  
annual account 周年帐目；周年帐目报表；年度决算；年结 <Uf?7  
annual accounting date 年结日期 <]#'6'  
annual allowance 每年免税额；年积金；年度津贴；年津 rkOLTi[$  
annual balance 年度余额 6'+;5M!  
annual disposable income 每年可动用收入 Obwj=_+upd  
annual estimates 周年预算 seO7/h_a  
annual fee 年费 t_cNH@^3<3  
annual general meeting 周年大会 iQs7Ly"  
annual growth rate 年增率；每年增长率 uh#"4-v  
annual long-term supplement 长期个案每年补助金 $A"C1)d;  
annual pensionable emolument 可供计算退休金的年薪 z.EpRJn  
annual report 年报 N
J\ID=3l  
Annual Report on the Consumer Price Index 《消费物价指数年报》 hJ[Z~PC\T0  
annual return 周年报表；周年申报表；每年报税表格 1#BMc%  
Annual Return Rules 《周年报表规则》 CsfGjqpf  
annual review of consumer prices 每年消费物价回顾 Te&F2`vo  
annual roll-forward basis 逐年延展方式 $e>(
M&9,  
annual salary 年薪 +zM
WIG  
annual statement 年度报表；年度决算表 Kxs_R#k  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 >drG,v0qh  
annuitant 年金受益人 Q7uhz5oZ  
annuity 年金 4#jW}4C{  
annuity contract 年金合约 D
bDi n  
annuity on human life 人寿年金 _`'VOY`o  
antecedent debt 先前的债项 =z_.RE  
ante-dated cheque 倒填日期支票 jx*jYil  
anticipated expenditure 预期开支 tkQ#mipAj  
anticipated net profit 预期纯利 4KH8dau.fF  
anticipated revenue 预期收入 xw[KP [(  
anti-inflation measure 反通货膨胀措施 PHZ+u@AA6@  
anti-inflationary stance 反通货膨胀立场 #m %ZW3  
apparent deficit 表面赤字 zvJQ@i"Z  
apparent financial solvency 表面偿债能力 aNd6#yU$  
apparent partner 表面合伙人 -B+Pl*  
application for personal assessment 个人入息课税申请书 \9r1JP0  
application of fund 资金应用 s @AGU/v  
application to release as liquidator and to destruct the books of accounts and documents OFcLh  
申请免除清盘人职务及毁灭帐簿与文件 e+`LtEve0  
appointed actuary 委任精算师 u`K)dH,  
appointed auditor 委任核数师；委任审计师 [WZGu6$SU  
appointed trustee 委任的受托人 H[H+s!)"  
appointer 委任人 z`)i"O]-K_  
apportioned pro rata 按比例分摊 g7Xjo )  
apportionment 分配；分摊 v@_^h}h/,=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 AcRrk  
apportionment formula 分摊方程式 G3Z>,"w;=
 
apportionment of estate duty 遗产税的分摊 BC*)@=
7fx  
appraisal 估价；评估 4gyC?#Ed
e  
appreciable growth 可观增长 c:[z({
`  
appreciable impact 显着影响 I[P43>F3  
appreciable increase 可观增长 Ii*tux!S  
appreciation 增值；升值 1W@ C]n4  
appreciation against other currencies 相对其他货币升值 k 5~#_D>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h`{agWB  
appreciation tax 增值税 [9}D
+k F  
appropriation 拨款；拨用；拨付 >d/DXv 3  
appropriation account 拨款帐目 aHhr_.>X  
Appropriation Bill 拨款法案 yf 7Sz$Eq  
appropriation-in-aid system 补助拨款办法 ">-J+ST%  
approved assets 核准资产 */8b)I}yY  
approved basket stock 认可一篮子证券 OD;-0Bj  
approved budget 核准预算 PIo8mf/  
approved charitable donation 认可慈善捐款 p=fj1*  
approved charitable institution 认可慈善机构 i\h"N K  
approved currency 核准货币；认可货币 U"SH fI:  
approved estimates 核准预算 [SJ-]P|^l  
approved estimates of expenditure 核准开支预算 =I(F(AE  
approved overseas insurer 核准海外保险人 =x_~7 Xc{  
approved overseas trust company 核准海外信托公司 9V]{q  
approved pooled investment fund 核准汇集投资基金 yX`5x^wVw  
approved provident fund scheme 认可公积金计划 !Eqp,"ts7  
approved provision 核准拨款 utH/E7^8  
approved redeemable share 核准可赎回股份 |8m2i1XG  
approved regional stock 认可地区性证券 lla?;^,  
approved retirement scheme 认可退休金计划 te<lCD6  
approved subordinated loan 核准附属贷款 JI)@h 4b  
arbitrage 套戥；套汇；套利 0`=>/Wr39  
arbitrageur 套戥者；套汇者 s|cL mL[  
arbitrary amount 临时款项 T(@J]Y-  
arrangement 措施；安排；协定 XA1gV>SJ  
arrears 欠款 tAi ~i;?  
arrears of pay 欠付薪酬 0Z11V9Jk  
arrears of revenue 逾期未收税款；逾期未收的帐项 #8{U0 7]"  
articles of association 组织章程；组织细则；组织章程细则 K[j~htC{I"  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 vq?aFX9F  
ascertainment of profit 确定利润 DI>SW%)>  
"Asia Clear" “亚洲结算系统” eH0^d5bH  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 EFk9G2@_  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 I1Jhvyd?$  
Asian Development Fund [ADF] 亚洲发展基金  << X
WL:  
Asian dollar bond 亚洲美元债券 o*r 2T48  
Asian dollar market 亚洲美元市场 GW;\3@o  
Asian dollar rate 亚洲美元利率 l`mNOQ@}'  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 }Dc7'GZ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕  mS]&  
asked price 沽盘；喊价；索价；卖方报价 rBLcj;,
 
assessable income 应评税入息 cYeC7l"  
assessable loss 应评税亏损 zP`&X:8  
assessable profit 应评税利润 g><*qd?t  
assessable value 应评税值 W }"n*  
assessed profit 估定利润 0W6jF5T  
assessed value 经评估价值 >[qoNy;  
assessment 评税；评定；估价；评税单 q+J;^u"E  
assessment number 评税编号；估价编号 |ctcY*+  
assessment of additional tax 补加税评税 cH7Gb|,M  
assessment of performance 业绩评估；实绩评价 m\DI6O"u'  
Assessor 评税主任 yh'P17N|q  
asset price bubbles 资产价格泡沫 !zR1CM  
asset-backed securities 具资产保证的证券 ,?KN;~t#vz  
assets accretion 资产增值 D\LXjEme.  
assets and liabilities 资产与负债 Fu$JI8  
assets betterment statement 资产递增表；资产改进表 |.~0Ulk,  
assets lending 实物放款；有抵押贷款 ')82a49eA  
assets of the company passing on the death 死者去世时转移的公司资产 py':UQS*q  
assets pledged as security for liabilities 用作负债抵押的资产 mNDd>4%H_  
assets portfolio 资产投资组合 z:JQ3D7/we  
assets price 资产价格 "74Rn"d5  
assets quality 资产质素 3o.9}`/  
assets realization 资产变现 sqE? U*8.-  
assets refinancing arrangement 资产再集资安排 ]N4?*S*jd)  
assets securitization 资产证券化 JIh:IR(ta  
assets situated outside Hong Kong 在香港以外地方的资产 RbN# dI'  
assets stripping 削减资产；拆卖资产 .ZVADVg\  
assets value 资产值 SMMvRF`7  
assignee 承让人 i!7|YAu  
assignment 转让；转让书；转让契 x:0nK,  
assignment of interest 权益转让 ,+U,(P5>s  
assignment of letters patent and trade mark 专利证书及商标转让 2)4oe  
assignment of property 物业转让；物业转让书 ELgq#z  
assignment right 转让权 SLi?E  
assignor 转让人 .DN)ck:e;  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Y| 2Gj(*8  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 5m\T~[`%  
associate member 附属会员 'p> *4}  
associated body corporate 相联法人团体 5LVzT1j|  
associated company 相联公司；联属公司 UgC{  
associated corporation 相联法团 <"HbX  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] }\oy%]_mY  
公认会计师公会〔英国〕 UtzM+7r@  
Association of Futures Exchange Brokers 香港期货经纪协会 Z%9_vpWc  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 %7[Z/U=  
association of underwriters 承保人组织 s+7#Tdh
A  
assumption of control 接管 3?Tk[m1b  
assurance 担保；保险；转易；转易书 Dqg~g|(Q<  
assurance of interest 权益的转易 G\ m`{jv  
at 19XX price 按一九ＸＸ年价格计算 j3_vh<U\  
at a discount 按赔价计算；按贴水价格计算；打折扣 P;DGs]PF  
at a premium 按溢价计算；按升水价格计算 *)82iD  
at call 通知付款；按通知 L>>Cx`ASi  
at constant market price 按固定市价计算 #57D10j  
at constant price 按固定价格计算 >j}.~$6dj_  
at cost 按成本计算 G Z~W#*|V  
at current market price 按当时市价计算；按现时市价计算 jFPD SR5  
at current price 按当时价格计算；按现时价格计算 3 6-Sw  
at factor cost 按要素成本计算；按生产要素成本计算 )zYm]\@  
at money-of-the-day price 按付款当日价格计算 U_l#lGA(H  
at or better 按指定或较佳价位〔买卖指令〕 Puodsd  
at par 按面值计算；平价 uYy&<_r  
at sight 见票即付 l/:23\  
at the close 按收市盘 s:f%=4-7  
at the opening 按开市盘 9%6W_0>  
attestation 见证；见证条款 U%T{~f  
at-the-money option 平价期权 KoF_G[m  
attorney 受权人；受托代表人 R0DWjN$j  
attornment 新拥有人承认书 &vHfuM`  
attributable profit 可归属利润 d%w#a3(  
attributable share value 可归属股份价值 A{,ZfX;SPO  
Auckland Stock Exchange 奥克兰证券交易所 au~}s |#  
auction 拍卖 4!)=!sL;  
auctioneer 拍卖商 k%2Rv4)hU  
audit 审计；核数 f>kW\uC  
Audit Commission 审计署 oJ`cefcWo  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ,d~6LXr<fM  
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〕 D N#OLk  
audit review 帐目审查 ,'z=cB`+o  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 f'Cx%  
audited account 审计帐目；经审计的帐目 dp~] Wx  
audited annual account 经审计的周年帐目 4b<>gpQ  
audited balance sheet 经审计的资产负债表 f zsD  
auditor 核数师；核数主任；审计师 *p=a-s5-  
auditor's certificate 核数师证明书；审计师证明书 hQPNxpe  
auditor's report 核数师报告；审计师报告 MlmdfO%Y  
Aussie bond 澳元债券 lk`,s  
austerity budget 紧缩预算 *!-J"h  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 3,[#%}1(S  
Australia All Ordinaries Index 澳洲所有普通股票指数 @b5zHXF83E  
Australian Dollar [AUD] 澳元 O;m@fS2%3  
Australian Options Market 澳大利亚期权市场 sBV})8]KM  
Australian Securities Commission 澳洲证券事务监察委员会 SdM@7%UK  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 g+  P  
Australian Stock Exchange 澳大利亚证券交易所 w/UZ6fu  
Austrian Schilling [ATS] 奥地利先令 1SO!a R#g  
authentication 认证；鉴证 TeXt'G=M  
authority to purchase 委托购买证；委购书 1p }:K`#{  
authorization 认可；核准；授权；授权书 >J,y1jzJ  
authorization by direction 指示授权 
.QVZ!  
authorization by instruction 指令授权 m2h@*  
authorization by warrant 令状授权 T**v!Ls  
authorization of unit trust 单位信托的认可 g*%z{w  
authorized agent 指定代理人 'vc>uY  
authorized capital 法定资本 U2TR>0l  
authorized clerk 出市员 M*n@djL$\~  
authorized dealer 认可交易商 rwh,RI) )g  
authorized financial institution 认可财务机构 4k4 d%  
authorized fund 认可基金
9f U,_`r  
authorized fund house 获授权的基金公司；认可基金公司  roNRbA]  
authorized institution 认可机构 =QQTHL{3  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 K#_x.:<J  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 BfOQ/k))  
authorized insurer 获授权保险人；获认可承保人 oTLA&dy@  
authorized investment 特准投资项目 &upM,Jsr*  
authorized person 获授权人 Tc.k0n%W:b  
authorized representative 获授权代表 "Di8MMGOY  
authorized share capital 法定股本 yNU.<d 5  
automated quotation system 自动报价系统 i$CN{c*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] !${7)=|=1  
自动交易系统〔香港期货交易所有限公司〕 !]*Cwbh. u  
automatic adjustment mechanism 自动调整机制 ?=#vp /  
automatic adjustment system 自动调整系统 yDe6f(D  
Automatic Clearing House 自动票据交换所 r)xkpa5  
automatic exchange rates accumulation system 自动化汇率累集系统 +$y%H  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Tt\h#E  
automatic teller machine [ATM] 自动柜员机 ~>-MVp  
autopay 自动转帐 K}e:zR;;^  
available assets 可用资产 (u:^4,Z  
available fiscal reserve 现存财政储备 vj,OX~|  
available profit 可用利润 *3Qwmom  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 'h.:-1# L  
average 平均；平均数；海损 m(DJ6CSa  
average basic salary 平均基本薪金 B3C%**~:e  
average consumer expenditure 平均消费开支；一般消费开支 ZlG|U]mM5  
average cost 平均成本 Ef~Ar@4fA  
average cost of land production 增辟土地平均成本 6>=yX6U1q^  
average daily turnover 平均每日成交额 fWk,k*Z9  
average daily wage rate 平均每日工资率 )F,IPAA#  
average expenditure pattern 平均开支模式 ~4^~w#R  
average growth rate 平均增长率 n> tru L  
average net fixed assets 固定资产平均净值 [~&yLccN  
average of relatives 相对价格平均数 OAw- -rl  
average price 平均价格 ]o+5$L,5b  
average propensity to consume 平均消费倾向；一般消费倾向 G~mLc  
average propensity to save 平均储蓄倾向；一般储蓄倾向 %<]4]h  
average rate 平均率 ~H4wsa39  
average revenue 平均收入；平均收益 $s.:H4:I  
average stock 平均库存；平均存货 j0`)mR}  
average yearly rent 平均年租 K6d2}!5  
avoidance of double taxation 避免双重课税 tPqWe2  
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 Mj<T+Ohz  
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