一些有用的会计术语(也不知道发的地方对不对)A

A: (j;
s6g0  
A share Ａ股；甲类股份 :@zz5MB5@  
abatement of tax 减税；减扣免税额 7Z0
fMk  
ABN AMRO Bank N.V. 荷兰银行 mt$0p|
B8  
above-the-line expenditure 线上项目支出；经常预算支出 5y;texsj[  
above-the-line receipt 线上项目收入；经常预算收入 -@{5 u d  
ABSA Asia Limited 南非联合亚洲有限公司 !E<y:$eH:  
absolute change 绝对数值变更 e;9Z/);#s  
absolute expenditure 实际开支 }p 0\  
absolute guideline figure 绝对准则数字 To1 .U)do  
absolute interest 绝对权益 B2QttcJ  
absolute order of discharge 绝对破产解除令 d 6 t#4!  
absolute profit margin 绝对利润幅度 r9<OB`)3+  
absolute value 实值；绝对值 rf_(pp)  
absolutely vested interest 绝对既得权益 fB+4mEG@  
absorbed cost 已吸收成本；已分摊成本 $8gj}0}eH  
absorption 吸收；分摊；合并 <&:OSd:%  
absorption rate 吸收率；摊配率；分摊率 zKB$n.H  
ACB Finance Limited 亚洲商业财务有限公司 >ENZ['F  
acceptable form of reciprocity 合理的互惠条件 ssGp:{]v/  
acceptable rate 适当利率；适当汇率 BH"f\oc  
acceptance agreement 承兑协议 lt\. )Y>4  
acceptance for honour 参加承兑 v7x%V%K  
acceptor 承兑人；接受人；受票人 ygoA/*s  
acceptor for honour 参加承兑人 Os--@5e  
accident insurance 意外保险 $'#hCs  
Accident Insurance Association of Hong Kong 香港意外保险公会 f& P'Kxj_  
accident insurance scheme 意外保险计划 0Z9>%\km_  
accident year basis 意外年度基准 ^]}+s(
 
accommodation 通融；贷款 *#p}>\Y{  
accommodation bill 通融票据；空头票据 T.\=R  
accommodation party 汇票代发人
;oW#>!HrY  
account balance 帐户余额；帐户结余 *@`Sx'5!  
account book 帐簿 : p# 5nYi  
account collected in advance 预收款项 'jAX&7G`  
account current book 往来帐簿 qKu/~0a/  
account of after-acquired property 事后取得的财产报告 JB.f7-  
account of defaulter 拖欠帐目 7.Df2_)  
account payable 应付帐款 .YYfba#{  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,@1rP55  
account receivable 应收帐款 !Au'WJfE  
account receivable report 应收帐款报表 [?z`XY_-  
account statement 结单；帐单；会计财务报表 ~JhH ,E  
account title 帐户名称；会计科目 ASA ]7qyO  
accountant's report 会计师报告 IiW*'0H:/  
Accountant's Report Rules 会计师报告规则 ~n9x ,  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Aw#@}TGT  
Accounting Arrangements 《会计安排》 y&;ytNG&<  
accounting basis 会计基础 _Q)rI%A2  
accounting by Official Receiver 破产管理署署长呈交的帐目 /dGpac  
Accounting Circular 《会计通告》 QP HibPP:  
accounting class 会计类别 LbCcOkL/@@  
accounting date 记帐日期；会计结算日期 aX CVC<l  
accounting for money 款项核算 u7  s-  
Accounting Officer 会计主任 ?wM{NVt#-  
accounting period 会计报告期；会计期 Msj(>U&}+  
accounting policy 会计政策；会计方针 Sep/N"7~t  
accounting practice 会计惯例 w)}' {]P"c  
accounting principle 会计准则 =^a Ngq  
accounting record 会计记录 (lPiv+'n  
accounting report 会计报告 klpYtQ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 j{QzD^t  
Accounting Society of China 中国会计学会 miWog8j  
accounting statement 会计报表 {vCB$@/o  
accounting system 会计制度；会计系统 NVyel*
QE  
accounting transaction 会计事项；帐务交易 v+\&8)W=  
accounting treatment 会计处理 Cn6<I{`\  
accounting year 会计年度 R^u 1(SF  
accretion 增值；添加 2z*EamF  
accrual 应计项目；应累算数目 #6okd*^  
accrual basis 应计制；权责发生制 f8ucJ.{"  
accrual basis accounting 应计制会计；权责发生制会计 +%E)]*Ym  
accrue 应累算；应计 {v3?.a$u  
accrued benefit 应累算利益 '0ks`a4q  
accrued charges 应计费用 hbfN1"z  
accrued cumulative preference share dividend 应累算的累积优先股股息 Tfsx&k\  
accrued expenses 应累算费用 K"fr4xHq  
accrued interest payable 应付利息；应计未付利息 Zw@=WW[Q`p  
accrued interest receivable 应收利息；应计未收利息 z[vHMJ
0  
accrued right 累算权益 +"P!es\q  
accruing profit 应累算的利润 EhWYFQ  
accumulated fiscal reserve 累积财政储备 MKiP3kt
8  
accumulated profit 累积利润；滚存溢利 qXF#qS-28  
accumulated reserve 累积储备 V.\12P  
accumulation of surplus income 累积收益盈余 /O`<?aP%  
acquired assets 既得资产 Go;fQ yG  
acquisition 收购；购置；取得 GN0s`'#"3%  
acquisition cost 购置成本 3.0t5F<B  
acquisition expenses 购置费用 <PMQ$s>KK  
acquisition of 100% interest 收购全部股权 QYB66g:  
acquisition of control 取得控制权 T~D2rt\  
acquisition of fixed assets 购置固定资产 uv#."_Va  
acquisition of shell “买壳” )\O;Rt(  
acquisition price 收购价 kg/<<RO  
act of God 天灾 n,Gvgf  
acting partner 执事合伙人 8%\0v?a5  
active market 买卖活跃的市场；交投畅旺的市场；旺市 p)&Yr  
active partner 积极参与的合伙人 U7_1R0h  
active trading 交投活跃 vyS8yJUY  
actual circulation 实际流通 .#Vup{.  
actual cost 实际成本 Al}D~6MD  
actual expenditure 实际开支；实际支出 S:= _o  
actual income 实际入息；实际收入；实际收益 !_i;6UVG  
actual market 现货市场 QZZt9rA;  
actual price 现货价；实际价格 V'iT>  
actual profit 实际利润 Y%zYO  
actual quotation 实盘；实际价位；实际报价 [\BLb8  
actual year basis 按实际年度计算 B!j7vXM2  
actuals 实货 #ULjK*)R  
actuarial investigation 精算调查 $R&K-;D/8  
actuarial principle 精算原则 v?O6|0#x  
actuarial report 精算师报告 k`(Cwp{Oc  
Actuarial Society of Hong Kong 香港精算学会 Kry^47"  
actuarial valuation 精算师估值 L9}%tEP  
actuary 精算师 B'}pZOa[Wb  
ad referendum agreement 暂定协议；有待覆核的协定 xq@_' 3X  
ad valorem duty 从价税；按值征税 G4<M@ET  
ad valorem duty system 从价税制 S4O'N x  
ad valorem fee 从价费 fUKi@*^ZUa  
ad valorem tariff 从价关税 H$M{thW  
additional allowance 额外免税额 DnP "7}v  
additional amount for unexpired risk 未过期风险的额外款额 HSG7jC'_  
additional assessable profit 补加应评税利润 +3d.JQoKl  
additional assessment 补加评税 OAiSE`  
additional commitment 额外承担 (8Inf_59  
additional commitment vote 额外承担拨款 &@U)  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -]~KQvIH!  
additional dependent parent allowance 供养父母额外免税额 N+nv#]{  
additional provision 额外拨款 VRQD  
additional stamp duty 附加印花税 hVGK%HCz&  
additional tax 补加税罚款；补加税款 c,L{Qv"n{  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Ljs4^vy<J  
adjudged bankrupt 被裁定破产 ^| r6>b  
adjudicated bankrupt 裁定破产人 _C4N6YdU  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 {lO>i&mx  
adjudication of bankruptcy 裁定破产；宣告破产 ZNUSHxA  
adjudication of insolvency 裁定无力偿还债务 Fi8#r)G.  
adjusted actual 经调整的实数；调整后的实数 aGs\zCAP  
adjusted current assets 经调整的流动资产；调整后的流动资产 (dnaT-M3  
adjusted figure 经调整的数字；调整后的数额 7*>(C*q=  
adjusted liabilities 经调整的负债；调整后的负债 ;!:@3c  
adjusted loss 经调整的亏损；调整后的亏损 q]\GBRp  
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 Nc_Qd4<[@G  
adjusted profit 经调整的利润；调整后的利润 v/G)E_  
adjusted surplus 经调整的盈余额；调整后的盈余额 jccSjGX@w  
adjusted value 经调整的价值；调整后的价值 "lnI@t{o  
adjustment 调整；修订；理算〔保险〕 ]w/%>  
adjustment centre 调剂中心 wQw&.)T  
adjustment lag 调整过程的时间差距；调整时差 T`W37fz0  
adjustment mechanism 调整机制 6` 4,  
adjustment of loss 亏损调整 (Kg( 6E,  
adjustment process 调整过程；调整程序 6|10OTVu`  
adjustment range 调整幅度 c[zGWF#1>  
administered exchange rate 受管制汇率 w|[{xn^R  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 /oC@:7  
administration expenses 行政费用 P ~rTuj  
administration fee 手续费；行政费 =u<jxV9  
administration in bankruptcy 破产管理 `
)n/J+g  
administration order 遗产管理令 p%#=OtkC  
administrator 管理人；遗产管理人 ZxoAf;U~  
administrator of the estate 遗产管理人 S%IhpTSe6  
admission of debt 债项承认书 VlFhfOR6
t  
admission of proof 接纳债权证明 3R?6{.  
advance 放贷款项；垫付款项；预支款项；预付款项 shuoEeoo  
advance account 暂支帐目；预付款帐户 r"$~Gg.%(  
advance compensation 预付补偿金 hOM#j  
advance from shareholder 股东垫款 YgR}y+q^6  
advance pending reimbursement 预支以待日后付还 j}aU*p~N  
advanced economy 先进经济体系 &:[hUn8jU  
advancement 预付；预付财产 Wu@v%!0  
advances warrant 垫款令 @p[ml m  
advancing 贷出 X*< !_3  
adverse balance 逆差 i-M<_62c  
adverse exchange 逆汇 .`~=1 H\R"  
advertisement addressed to shareholders 在报章刊登的致股东通告 ?656P=b)  
advice for collection 托收通知书 /D,<2>o  
advice of drawing 提款通知书；汇票通知书 EY}*}-3  
advice of payment 付款通知 Z@gEJ^"yA"  
Advisory Committee [Securities and Futures Commission] (Y~gItej  
谘询委员会〔证券及期货事务监察委员会〕 |0$7{nQ  
Advisory Committee on Diversification 经济多元化谘询委员会 `7 3I}%?  
affidavit 誓章；遗产申报誓章 JrGY`6##p  
affidavit of no receipt 述明无收款的誓章 xz*MFoE  
affiliate 联号；联营公司；附属公司 nq 9{{oe  
affiliated company 附属公司；联号；联营公司 E6+ 6  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Xu%8Q?]  
affordability 负担能力 a+ s%9l  
African Development Bank [AfDB] 非洲开发银行 kn= fW1  
after-acquired property 事后取得的财产 2'-o'z<  
after-hours dealing 市后交易 ;R*tT%Z,  
after-tax profit 税后盈利；税后利润；税后溢利 4YyVh.x  
agency agreement 代理协议 W0\ n?$ZC~  
agency expenses 代理机构的开支 tE"IE$$1  
agency fee 代理费 TFI$>Oz|  
Agency Law 《代理法》 RCY}JH>}  
agent 代理人；承销人 W/G75o~6  
agent of company 公司代理人 PNRZUZ4Z|  
agent's fee 代理人费；经纪费 TQ69O +  
aggregate 总计；总数；总体数字 i/j eb*d0  
aggregate amount 总款额；总额 Jk_}y  
aggregate assets and liabilities 总体资产与负债 rtT*2k*  
aggregate at constant price 按固定价格计算的总体数字 ueLdjASJ  
aggregate demand 总需求 >vZ^D  
aggregate gross position 总持仓量 {O5(O oDa  
aggregate limit 总限额 c;doxNd6  
aggregate of salaries tax 合计薪俸税 R=<uf:ca  
aggregate performance 总体表现；总体业绩 @WTzFjv@?4  
aggregate supply 总体供应 @ayrI]m#>,  
aggregate surplus 总盈余 Z ItS(oJ.  
aggregate total 整体总额 nEfQLkb[|  
aggregate value 总值；合计价值 i _YJq;(  
aggregated basis 合计基准 >slGicZ0  
aggregated net chargeable income 合计应课税入息实额 IP+.L]S  
aggregation 合并计算；合计；总和 *DuP~8  
aggregation of incomes of husband and wife 夫妇入息合并计算 iu'At7  
aggregation of property 财产的总和 >"<<hjKJ  
agio 差价；贴水 8?G534*r@2  
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》 dH~i  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [w?v !8l  
《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》 uU!}/mbo  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment }]+
k  
《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》 IaYaIEL-  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment gn6@x  
《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 o,"  
agreement for a settlement 授产协议 >{.|Ng4K  
agreement for assignment 转让协议 Fh~ pB>t  
agreement for sale 售卖协议；买卖协议 L%31>)8  
agreement for sale and purchase 买卖协议 6rh^?B
  
agreement for the payment of interest 支付利息协议 n7iIY4gZ  
agreement for the repayment of money 还款协议 VY j pl  
agreement of reinsurance 再保险协议 Ct9dV7SH  
Agricultural Bank of China 中国农业银行 18AlQ+')?w  
air passenger departure tax 飞机乘客离境税 ?h3t"9  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 9e0t  
airport tax 机场税 9N;y^ Y
\  
alcohol duty 酒精税 0<u
(!iL  
alienation 让与；让渡；转让 2W6t0MgZ  
alimony 生活费；赡养费 iE* Y@E5x0  
All Ordinaries Index [AOI] 所有普通股指数 m?`?T   
all risks 全险；综合险 bI+ TFOP  
All Sales Record for Stock Market 《股票市场成交报告》 [f#7~  
Allied Capital Resources Limited 新联财务有限公司 ?^!: L
w  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 WNo<0|X  
allocation letter 拨款信件 sO0j!;N  
allocation of fund 分配款项；预留款项 '=cAdja  
allocation of profit 利润分配；溢利分配 b9"HTQHl  
allocation warrant 拨款令 Y%#r&de  
allotment 分配；配股 Cd'K~Ch3  
allotment notice 股份配售通知；配股通知 >m4HCs>  
allotment of shares 股份分配 l]F)]>AE  
allowable 可获宽免；免税的 YTV|]xpR  
allowable business loss 可扣除的营业亏损 %d2\4{{S  
allowable expenses 可扣税的支出 3$h yV{  
allowance 免税额；津贴；备抵；准备金 3R`eddenF  
allowance for debts 债项的免税额 y/OPN<=*  
allowance for depreciation by wear and tear 耗损折旧免税额 B;^YHWJ6i  
allowance for funeral expenses 殡殓费的免税额 V@`A:Nc_>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 QRlrcauM  
allowance for repairs and outgoings 修葺及支出方面的免税额 QO <.l`F  
allowance to debtor 给债务人的津贴  3;f}w g  
alteration of capital 资本更改 'FwNQzzt  
alternate trustee 候补受托人 uM@ve(8\  
amalgamation 合并 CkEbSa<)hK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r"=6s/q7  
ambit of charges 征税范围；收费范围 ;Ff5oo
L{  
amended valuation 经修订的估值 fe+2U|y  
American Commodities Exchange 美国商品交易所 7R=A]@  
American Express Bank Limited 美国运通银行 ?f4jqF~Fh  
American Stock Exchange 美国证券交易所 qExmf%q:q  
amortization 摊销 dobqYd
4`  
amount due from banks 存放银行同业的款项 S*S@a4lV7  
amount due from banks abroad 存放海外银行同业的款项 k?qd -_sC  
amount due from holding companies 控股公司欠款 MznMt2-u  
amount due from local banks 存放本港银行同业的款项 ghDOz 3  
amount due to banks 银行同业的存款 ER)to<k  
amount due to banks abroad 海外银行同业的存款 ["SD'  
amount due to holding companies 控股公司存款 0)E`6s#M  
amount due to local banks 本港银行同业的存款 Y<[jUe`O;  
amount due to outport banks 外埠银行同业的存款 7(]M`bBH  
amount for note issue 发行纸币的款额 H@V+Q}  
amount of bond 担保契据的款额 T56%3i  
amount of consideration 代价款额 G*W54[  
amount of contribution 供款数额 Qcs>BOV~  
amount of indebtedness 负债款额 *S] K
@g  
amount of principal of the loan 贷款本金额 7N}==T89[  
amount of rates chargeable 应征差饷数额 faPgp  
amount of share capital 股本额 IT0 [;eqR  
amount of sums assured 承保款额 #({ 9M  
amount of variation 变动幅度 Gu5%Pou  
amount of vote 拨款数额 +w9X$<?_  
amount payable 应付款额 ,Ep41v;T%`  
amount receivable 应收款额 LRKl3"M  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 CINC1Ll_24  
analysis 分析 y4`uU1=  
ancillary risk 附属风险 )~=g}&  
annual account 周年帐目；周年帐目报表；年度决算；年结 u>h|A(<  
annual accounting date 年结日期 7f#r&~=  
annual allowance 每年免税额；年积金；年度津贴；年津 } DQ KfS  
annual balance 年度余额 Wv-nRDNG  
annual disposable income 每年可动用收入 v>E3|w%  
annual estimates 周年预算 v8NoD_  
annual fee 年费 [@`K
i  
annual general meeting 周年大会
7$|L%Sk  
annual growth rate 年增率；每年增长率 W B7gY\Y&M  
annual long-term supplement 长期个案每年补助金 [FN4_  
annual pensionable emolument 可供计算退休金的年薪 ;ep@ )Y  
annual report 年报 wH0Ks5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Nk@ag)  
annual return 周年报表；周年申报表；每年报税表格 N9X`81)t  
Annual Return Rules 《周年报表规则》 uM74X^U  
annual review of consumer prices 每年消费物价回顾
MH h;>tw  
annual roll-forward basis 逐年延展方式 rLJjK$_x  
annual salary 年薪 'o% .Qx  
annual statement 年度报表；年度决算表 b,o@m  
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 JmJNq$2#c  
annuitant 年金受益人 ,c.(&@  
annuity 年金 ^K`Vqo  
annuity contract 年金合约 %xhA2  
annuity on human life 人寿年金 V;%DS)-  
antecedent debt 先前的债项 Ub%1OQ  
ante-dated cheque 倒填日期支票 Nd;,Wz]  
anticipated expenditure 预期开支 ~2M+Me  
anticipated net profit 预期纯利 3W.5[;}  
anticipated revenue 预期收入 JF-ew"o<E  
anti-inflation measure 反通货膨胀措施 /d prs(*K  
anti-inflationary stance 反通货膨胀立场 xa$p,_W:'  
apparent deficit 表面赤字 X+;{&Efrl  
apparent financial solvency 表面偿债能力 k(%h{0'  
apparent partner 表面合伙人 w;8VD`>[|  
application for personal assessment 个人入息课税申请书 M;zJ1  
application of fund 资金应用 ~
Lf>/w  
application to release as liquidator and to destruct the books of accounts and documents X9/]<Y<!  
申请免除清盘人职务及毁灭帐簿与文件 c/ s$*"  
appointed actuary 委任精算师 HYWKx><  
appointed auditor 委任核数师；委任审计师  v+qHH8  
appointed trustee 委任的受托人 +?R!  
appointer 委任人 bZ_vb? n  
apportioned pro rata 按比例分摊 Df_*W"(v  
apportionment 分配；分摊 VFjNrngl  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ZZ@1l
 
apportionment formula 分摊方程式 |8s45g>  
apportionment of estate duty 遗产税的分摊 _{f7e^;  
appraisal 估价；评估 gRQV)8uh  
appreciable growth 可观增长 ylVBK{w9  
appreciable impact 显着影响 =VPJ m\*V  
appreciable increase 可观增长 GjGt' m*  
appreciation 增值；升值 l>iE1`iL<  
appreciation against other currencies 相对其他货币升值 #oQDt'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 XWNDpL`j5  
appreciation tax 增值税 } D0Y8  
appropriation 拨款；拨用；拨付 #5/.n.X"  
appropriation account 拨款帐目 ac< hz0  
Appropriation Bill 拨款法案 fqQ(EVpQ  
appropriation-in-aid system 补助拨款办法 ';.n#  
approved assets 核准资产 iqh"sx{5bp  
approved basket stock 认可一篮子证券 z*BGaSX %  
approved budget 核准预算 H6/C7  
approved charitable donation 认可慈善捐款 b0a
blVk  
approved charitable institution 认可慈善机构  %3A~&  
approved currency 核准货币；认可货币 mb_~ "}A  
approved estimates 核准预算 o u*`~K|R  
approved estimates of expenditure 核准开支预算 jg+q{ ^  
approved overseas insurer 核准海外保险人 }"o,j>IP  
approved overseas trust company 核准海外信托公司 1KWGQJ%%s  
approved pooled investment fund 核准汇集投资基金 R#w9%+  
approved provident fund scheme 认可公积金计划 Y~C;M6(P  
approved provision 核准拨款 q>H f2
R  
approved redeemable share 核准可赎回股份 "+GKU)  
approved regional stock 认可地区性证券 vhot-rBN  
approved retirement scheme 认可退休金计划 :3$-Qv X  
approved subordinated loan 核准附属贷款 ed6eC8@  
arbitrage 套戥；套汇；套利 \qB
:z7I2  
arbitrageur 套戥者；套汇者 \CDzVO0^  
arbitrary amount 临时款项 :HTV8;yc  
arrangement 措施；安排；协定 ^DWhIxBh  
arrears 欠款 ,a1 1&"xl  
arrears of pay 欠付薪酬 -&3mOn& (1  
arrears of revenue 逾期未收税款；逾期未收的帐项 =abBD   
articles of association 组织章程；组织细则；组织章程细则 zy!mP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;0 No@G;z  
ascertainment of profit 确定利润 _hbTxyj  
"Asia Clear" “亚洲结算系统” qsTB)RdjP%  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 bi 8Qbo4  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 }6#u}^gy  
Asian Development Fund [ADF] 亚洲发展基金 .6xIg+  
Asian dollar bond 亚洲美元债券 6Lhfb\2?  
Asian dollar market 亚洲美元市场 cc_v4d{x  
Asian dollar rate 亚洲美元利率 gHe%N?'  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 whdoG{/
  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 U9:w^t[Pp  
asked price 沽盘；喊价；索价；卖方报价 vh">Z4  
assessable income 应评税入息 :L'U>)k  
assessable loss 应评税亏损 Y,;$RV@g  
assessable profit 应评税利润 dB%q`7O  
assessable value 应评税值 "Nlw&+ c7  
assessed profit 估定利润 ZB@Bj>,bp  
assessed value 经评估价值 >ho$mvT  
assessment 评税；评定；估价；评税单 yYri.n  
assessment number 评税编号；估价编号 \yNe5  
assessment of additional tax 补加税评税 4(O;lVT}  
assessment of performance 业绩评估；实绩评价 s_`=ugue  
Assessor 评税主任 k5ZkD+0Jo  
asset price bubbles 资产价格泡沫 `SH#t3 5,  
asset-backed securities 具资产保证的证券 uxsfQ%3`#  
assets accretion 资产增值
)|SmB YV  
assets and liabilities 资产与负债 :*0l*j  
assets betterment statement 资产递增表；资产改进表 =SqI#v  
assets lending 实物放款；有抵押贷款 HJ+I;OJ  
assets of the company passing on the death 死者去世时转移的公司资产 Fy'/8Yv#L  
assets pledged as security for liabilities 用作负债抵押的资产 ?O!'ZZX  
assets portfolio 资产投资组合 '}|sRuftb  
assets price 资产价格 `PVr;&  
assets quality 资产质素 {u4=*>?G  
assets realization 资产变现 h%yw'?s  
assets refinancing arrangement 资产再集资安排 T~"T%r  
assets securitization 资产证券化 d9>k5!  
assets situated outside Hong Kong 在香港以外地方的资产 rs?"pGz;  
assets stripping 削减资产；拆卖资产 @M!WosRk  
assets value 资产值 c
6"hk_  
assignee 承让人 Fs|aH-9\  
assignment 转让；转让书；转让契 lmjoSINy  
assignment of interest 权益转让 @4%
a  
assignment of letters patent and trade mark 专利证书及商标转让 .o?"=Epo  
assignment of property 物业转让；物业转让书 \gE6KE<?p  
assignment right 转让权 Rz_fNlA  
assignor 转让人 JDA:)[;  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 p[Yja y+  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 WP b4L9<  
associate member 附属会员 ; M%n=+[O  
associated body corporate 相联法人团体 tF@hH}{;  
associated company 相联公司；联属公司 /Q8glLnM  
associated corporation 相联法团 5\6S5JyIL  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] pf'-(W+  
公认会计师公会〔英国〕 t:?8I9d  
Association of Futures Exchange Brokers 香港期货经纪协会 gfW8s+  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕  {Hp*BE   
association of underwriters 承保人组织 h;(#^+LH  
assumption of control 接管 M]JD(  
assurance 担保；保险；转易；转易书 zLB7'7oP  
assurance of interest 权益的转易 X\dPQwasM  
at 19XX price 按一九ＸＸ年价格计算 ~c*$w O\  
at a discount 按赔价计算；按贴水价格计算；打折扣 8ezdU"  
at a premium 按溢价计算；按升水价格计算 Rl2*oOVz  
at call 通知付款；按通知 W@(EEMhw  
at constant market price 按固定市价计算 O%KP,q&}Y  
at constant price 按固定价格计算 &&\HE7*  
at cost 按成本计算 O=Cz*j  
at current market price 按当时市价计算；按现时市价计算 'Lb-+X,  
at current price 按当时价格计算；按现时价格计算 ?z]hYsy  
at factor cost 按要素成本计算；按生产要素成本计算 -(Y(K!n  
at money-of-the-day price 按付款当日价格计算 %Gk?f=e  
at or better 按指定或较佳价位〔买卖指令〕 (g8<"< N?  
at par 按面值计算；平价 =ZaTD-%id  
at sight 见票即付 ee0)%hc1t  
at the close 按收市盘 vg6'^5S7  
at the opening 按开市盘 jZX2)#a!  
attestation 见证；见证条款 @TTB$  
at-the-money option 平价期权 }%;o#!<N(@  
attorney 受权人；受托代表人 V&75n.L  
attornment 新拥有人承认书 j
~)GZV  
attributable profit 可归属利润 uR:@7n  
attributable share value 可归属股份价值 @},25"x)  
Auckland Stock Exchange 奥克兰证券交易所 p[zKc2TPk  
auction 拍卖 ?k*%r;e>  
auctioneer 拍卖商 =d{B.BP(  
audit 审计；核数 9 Z5!3  
Audit Commission 审计署 !Xzne_V<  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] JQtBt2  
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〕 tf5h/:  
audit review 帐目审查 {M.OOEcIp  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 rrSsQq  
audited account 审计帐目；经审计的帐目 (<"uV%1  
audited annual account 经审计的周年帐目 S3G9/  
audited balance sheet 经审计的资产负债表 \9%SR~  
auditor 核数师；核数主任；审计师 &H`AS6  
auditor's certificate 核数师证明书；审计师证明书 %FDv6peH  
auditor's report 核数师报告；审计师报告 N`JkEd7TT  
Aussie bond 澳元债券 %%dQIlF  
austerity budget 紧缩预算 Id/-u[-yo  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 s?irT;=  
Australia All Ordinaries Index 澳洲所有普通股票指数 ky^p\dMh  
Australian Dollar [AUD] 澳元 =@%Ukrd@  
Australian Options Market 澳大利亚期权市场 #Oeb3U  
Australian Securities Commission 澳洲证券事务监察委员会 k[`9RGT  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 W8$ky[2R  
Australian Stock Exchange 澳大利亚证券交易所 k\qF> =  
Austrian Schilling [ATS] 奥地利先令 )M!6y%b67  
authentication 认证；鉴证 :U}.  
authority to purchase 委托购买证；委购书 TBGN',,  
authorization 认可；核准；授权；授权书 _=wu>h&7  
authorization by direction 指示授权 B`)gXqBt  
authorization by instruction 指令授权 VJeoO)<j  
authorization by warrant 令状授权 _shoh  
authorization of unit trust 单位信托的认可 BXCB/:0  
authorized agent 指定代理人 #'@pL0dj  
authorized capital 法定资本 8{t^< j$n  
authorized clerk 出市员 R@+%~"Z  
authorized dealer 认可交易商 X &z|im'd  
authorized financial institution 认可财务机构 @]rl2Qqe  
authorized fund 认可基金 nF Mc'm  
authorized fund house 获授权的基金公司；认可基金公司 d=q&%gqN  
authorized institution 认可机构 M_+"RKp  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 w Bi'KS  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 r?w^#V  
authorized insurer 获授权保险人；获认可承保人 N'8u}WO  
authorized investment 特准投资项目 Y M<8>d  
authorized person 获授权人 vH^6O:V  
authorized representative 获授权代表 'K L"i  
authorized share capital 法定股本 nI63Ns  
automated quotation system 自动报价系统 (&W&1KT  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] -8r';zR  
自动交易系统〔香港期货交易所有限公司〕 &7i o/d\/  
automatic adjustment mechanism 自动调整机制 s?:&#  
automatic adjustment system 自动调整系统 c,K)*HB  
Automatic Clearing House 自动票据交换所 Zt;dPY
q>  
automatic exchange rates accumulation system 自动化汇率累集系统 PLkwtDi+&  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 %a_ rYrL  
automatic teller machine [ATM] 自动柜员机 w=ib@_:f  
autopay 自动转帐 |[RoR  
available assets 可用资产 hLqRF4>L  
available fiscal reserve 现存财政储备 ,u:J"epM  
available profit 可用利润 <K(qv^C  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 t+,'  
average 平均；平均数；海损 Qcy /)4Hfg  
average basic salary 平均基本薪金 LkUYh3  
average consumer expenditure 平均消费开支；一般消费开支 "}ms|  
average cost 平均成本 Q1A_hW2x  
average cost of land production 增辟土地平均成本 Z4^O`yS9+  
average daily turnover 平均每日成交额 m ll-cp  
average daily wage rate 平均每日工资率 b.LMJ'1  
average expenditure pattern 平均开支模式 &zxqVI$4  
average growth rate 平均增长率 y&-1SP<  
average net fixed assets 固定资产平均净值 IpJMq^Z  
average of relatives 相对价格平均数 klwC.=?(j"  
average price 平均价格 PQkFzyk  
average propensity to consume 平均消费倾向；一般消费倾向 1[; 7Ay  
average propensity to save 平均储蓄倾向；一般储蓄倾向 [{i"Au]  
average rate 平均率 1&,d,<  
average revenue 平均收入；平均收益 u\jQe@j '  
average stock 平均库存；平均存货 iOFp9i=j  
average yearly rent 平均年租 k3HPY}-  
avoidance of double taxation 避免双重课税
pQ_EJX)  
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 iFJ1}0<(x  
gXNlnh%?S  
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