一些有用的会计术语(也不知道发的地方对不对)A

A: &\"fH+S  
A share Ａ股；甲类股份 gZ+I(o{  
abatement of tax 减税；减扣免税额 4X\*kF%  
ABN AMRO Bank N.V. 荷兰银行 
]Ea7b  
above-the-line expenditure 线上项目支出；经常预算支出 3?O|X+$p
 
above-the-line receipt 线上项目收入；经常预算收入 F}AbA pTv  
ABSA Asia Limited 南非联合亚洲有限公司 Cfi2N V  
absolute change 绝对数值变更 z9'0&G L  
absolute expenditure 实际开支 d|o"QYX  
absolute guideline figure 绝对准则数字 jSVO$AW~C  
absolute interest 绝对权益 ?s?uoZ /2  
absolute order of discharge 绝对破产解除令 NDg]s2T  
absolute profit margin 绝对利润幅度 J<BdIKCma  
absolute value 实值；绝对值 \ yOZ&qU  
absolutely vested interest 绝对既得权益 )_Oc=/c|f  
absorbed cost 已吸收成本；已分摊成本 z5vryhX_Z  
absorption 吸收；分摊；合并 }cPV_^{  
absorption rate 吸收率；摊配率；分摊率 {``}TsN  
ACB Finance Limited 亚洲商业财务有限公司 :_aY:`  
acceptable form of reciprocity 合理的互惠条件 U3V<ITZI8t  
acceptable rate 适当利率；适当汇率 6)3eB{$;  
acceptance agreement 承兑协议 8 6+>|  
acceptance for honour 参加承兑 DA wzXsx  
acceptor 承兑人；接受人；受票人 ]bR'J\Fwl  
acceptor for honour 参加承兑人 :5*<QJuI#A  
accident insurance 意外保险 6=g7|}  
Accident Insurance Association of Hong Kong 香港意外保险公会 u]2k%TUY  
accident insurance scheme 意外保险计划 v'>Yc#VJ  
accident year basis 意外年度基准 E, v1F!  
accommodation 通融；贷款 l3afuD:  
accommodation bill 通融票据；空头票据 xsTxc&0^  
accommodation party 汇票代发人 As\5Ze9|  
account balance 帐户余额；帐户结余 AO]lXa  
account book 帐簿 ~Afs  
account collected in advance 预收款项 J6%op{7/  
account current book 往来帐簿 ^KaMi_--  
account of after-acquired property 事后取得的财产报告 8;'n.SC{  
account of defaulter 拖欠帐目 UA9LI<Y  
account payable 应付帐款 K$]QzPXS  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 
MMAC,4  
account receivable 应收帐款 IW1\vfe  
account receivable report 应收帐款报表 |{[i M  
account statement 结单；帐单；会计财务报表 Ck:J  
account title 帐户名称；会计科目 FO5SXwx  
accountant's report 会计师报告 5`uS<[vA  
Accountant's Report Rules 会计师报告规则 i3"sArP"|  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ^0&] .m  
Accounting Arrangements 《会计安排》 C
49 G&  
accounting basis 会计基础 1CM1u+<iZ  
accounting by Official Receiver 破产管理署署长呈交的帐目 *nc4X9  
Accounting Circular 《会计通告》 [>:gwl _\  
accounting class 会计类别 -Fdi,\e  
accounting date 记帐日期；会计结算日期 3?XLHMxW  
accounting for money 款项核算 4eEs_R  
Accounting Officer 会计主任 &\H5*A.HkA  
accounting period 会计报告期；会计期 ]03ZrZ! PM  
accounting policy 会计政策；会计方针 V[mQ;:=  
accounting practice 会计惯例 etoE$2c  
accounting principle 会计准则 %PS-nF7v  
accounting record 会计记录 A;!FtD/  
accounting report 会计报告 o{he)r6)_  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 VM,ZEt3Vy  
Accounting Society of China 中国会计学会 Za6oYM_z  
accounting statement 会计报表 Hj\~sR$L-  
accounting system 会计制度；会计系统 aOHCr>po,  
accounting transaction 会计事项；帐务交易 ,$]q2aL  
accounting treatment 会计处理 N93E;B  
accounting year 会计年度 _tk5?9Ykn  
accretion 增值；添加 vck$@3*  
accrual 应计项目；应累算数目 nAg(lNOWN  
accrual basis 应计制；权责发生制 zoJ;5a.3B  
accrual basis accounting 应计制会计；权责发生制会计 gAj)3T@  
accrue 应累算；应计 wuk7mIJ  
accrued benefit 应累算利益 q KM]wu0Et  
accrued charges 应计费用 ?R(3O1,v^  
accrued cumulative preference share dividend 应累算的累积优先股股息 :#/bA&  
accrued expenses 应累算费用 vO_quQ[.  
accrued interest payable 应付利息；应计未付利息 JqUVGEg  
accrued interest receivable 应收利息；应计未收利息 )^\='(s  
accrued right 累算权益 *lK4yI*%o  
accruing profit 应累算的利润 4BT`|(7  
accumulated fiscal reserve 累积财政储备 F^YIZ,=p!  
accumulated profit 累积利润；滚存溢利 /pU6trIM  
accumulated reserve 累积储备 (M+<^3c  
accumulation of surplus income 累积收益盈余 95Qz1*TR  
acquired assets 既得资产 kpH;D=;  
acquisition 收购；购置；取得 Q 8rtZ  
acquisition cost 购置成本 R`Lm"5w  
acquisition expenses 购置费用 p*0Ve21i,  
acquisition of 100% interest 收购全部股权 #CPPdU$  
acquisition of control 取得控制权 E(tBN]W.  
acquisition of fixed assets 购置固定资产 )sf~l6  
acquisition of shell “买壳” {h"\JI!  
acquisition price 收购价 @__;RVQ  
act of God 天灾 B@]7eVo  
acting partner 执事合伙人 `
I8^QcP  
active market 买卖活跃的市场；交投畅旺的市场；旺市 swlWe}1  
active partner 积极参与的合伙人 ,}tdfkZFYl  
active trading 交投活跃 IDh`0/i]  
actual circulation 实际流通 Zir`IQ$  
actual cost 实际成本 N%f!B"NQ  
actual expenditure 实际开支；实际支出 skz]@{38  
actual income 实际入息；实际收入；实际收益 D-GU"^-9  
actual market 现货市场 `#rfp 9w  
actual price 现货价；实际价格 n@;x!c< +  
actual profit 实际利润 $3'+V_CZ3  
actual quotation 实盘；实际价位；实际报价 !C#RW=h9  
actual year basis 按实际年度计算 C._sgO  
actuals 实货 ak) -OL1  
actuarial investigation 精算调查 @MB _gt)7?  
actuarial principle 精算原则 _vdxxhJ=P3  
actuarial report 精算师报告 4Aew )   
Actuarial Society of Hong Kong 香港精算学会 n^\;*1%$c@  
actuarial valuation 精算师估值 &=Zg0Q  
actuary 精算师 />Vx*^u8Hz  
ad referendum agreement 暂定协议；有待覆核的协定 HY4E  
ad valorem duty 从价税；按值征税 F2$bUY  
ad valorem duty system 从价税制 nb_^3K]r  
ad valorem fee 从价费 5j,qAay9  
ad valorem tariff 从价关税 CS\tCw\Y  
additional allowance 额外免税额 o0G`Xn  
additional amount for unexpired risk 未过期风险的额外款额 Qc;[mxQe  
additional assessable profit 补加应评税利润 B)]{]z0+`  
additional assessment 补加评税 Z9m;@<%  
additional commitment 额外承担 *Qx|5L!_  
additional commitment vote 额外承担拨款 9ET+k(wI@  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 " ^baiN@ac  
additional dependent parent allowance 供养父母额外免税额 i=UTc1  
additional provision 额外拨款 7f%Qc %B  
additional stamp duty 附加印花税 y8vH?^:%<  
additional tax 补加税罚款；补加税款 P\4tK<P|  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 hIQ[:f  
adjudged bankrupt 被裁定破产 n u8j_grW  
adjudicated bankrupt 裁定破产人 J md ?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 `b")Bx|  
adjudication of bankruptcy 裁定破产；宣告破产 *+j{9LK  
adjudication of insolvency 裁定无力偿还债务 2A}uqaF  
adjusted actual 经调整的实数；调整后的实数 /iy*3P,`  
adjusted current assets 经调整的流动资产；调整后的流动资产 c^Jgr(Ow  
adjusted figure 经调整的数字；调整后的数额 `4.sy +2  
adjusted liabilities 经调整的负债；调整后的负债 Ig3(|{R  
adjusted loss 经调整的亏损；调整后的亏损 
loUwRz  
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 ` G=L07  
adjusted profit 经调整的利润；调整后的利润 KWJgW{{v  
adjusted surplus 经调整的盈余额；调整后的盈余额 :6$4K"^1  
adjusted value 经调整的价值；调整后的价值 +;*(a3Gp  
adjustment 调整；修订；理算〔保险〕 18"VB50b}  
adjustment centre 调剂中心 Z'NbHwW}  
adjustment lag 调整过程的时间差距；调整时差 D}/=\J/  
adjustment mechanism 调整机制 'e>sHL  
adjustment of loss 亏损调整 k!/_/^{  
adjustment process 调整过程；调整程序 \678Nx  
adjustment range 调整幅度  g1wI/  
administered exchange rate 受管制汇率 zQ5jx5B":  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 O;0<^M/0G  
administration expenses 行政费用 H='9zqYZ<W  
administration fee 手续费；行政费 6IY}SI0N  
administration in bankruptcy 破产管理 6L2*gO:r?  
administration order 遗产管理令 NhK(HTsvK  
administrator 管理人；遗产管理人 *:T>~ilF  
administrator of the estate 遗产管理人 s`iNbW="  
admission of debt 债项承认书 cL)rjty2  
admission of proof 接纳债权证明 c =N]! ,MO  
advance 放贷款项；垫付款项；预支款项；预付款项 z3Y)-  
advance account 暂支帐目；预付款帐户 j]B$(pt  
advance compensation 预付补偿金 te*Y]-&I|/  
advance from shareholder 股东垫款 <,pLW~2-"  
advance pending reimbursement 预支以待日后付还 W,/C?qFp  
advanced economy 先进经济体系 o`K^Wy~+k#  
advancement 预付；预付财产 :.S41S   
advances warrant 垫款令 \+Rwm:lI  
advancing 贷出 aY[0A_  
adverse balance 逆差 :gD0EqV  
adverse exchange 逆汇 oiv2rOFu  
advertisement addressed to shareholders 在报章刊登的致股东通告 8<-oJs_o+  
advice for collection 托收通知书 5d?!<(e6  
advice of drawing 提款通知书；汇票通知书 6l\UNG7  
advice of payment 付款通知 ?gR\A8:8  
Advisory Committee [Securities and Futures Commission] a^XTW7]r  
谘询委员会〔证券及期货事务监察委员会〕 ;Co[y=Z  
Advisory Committee on Diversification 经济多元化谘询委员会
(Cl`+ V  
affidavit 誓章；遗产申报誓章 `,-
hG  
affidavit of no receipt 述明无收款的誓章 5'kTe=  
affiliate 联号；联营公司；附属公司 &&9c&xgzE  
affiliated company 附属公司；联号；联营公司 A-7wkZ.H  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 *%N7QyO`I  
affordability 负担能力 I4<{
R  
African Development Bank [AfDB] 非洲开发银行 /s8%02S  
after-acquired property 事后取得的财产 L_~I
~  
after-hours dealing 市后交易 e}R2J`7  
after-tax profit 税后盈利；税后利润；税后溢利 @x=BJuUuX  
agency agreement 代理协议 bmO__1  
agency expenses 代理机构的开支 7c
29Ua~[  
agency fee 代理费 E7yf[/it  
Agency Law 《代理法》 f1Yv hvWL  
agent 代理人；承销人 1V**QSZ1  
agent of company 公司代理人 XW~ BEa  
agent's fee 代理人费；经纪费 tT* W5  
aggregate 总计；总数；总体数字 g2aT`=&Z  
aggregate amount 总款额；总额 n.a=K2H:V  
aggregate assets and liabilities 总体资产与负债 l<aqiZSY  
aggregate at constant price 按固定价格计算的总体数字 ,dZ H$  
aggregate demand 总需求 8XYD L]I'  
aggregate gross position 总持仓量 ?BDlB0jxzi  
aggregate limit 总限额 u_
4:#~b  
aggregate of salaries tax 合计薪俸税 ?b@q5Y  
aggregate performance 总体表现；总体业绩 _PyW=Tj  
aggregate supply 总体供应 5"}y\  
aggregate surplus 总盈余 Lf; ta  
aggregate total 整体总额  &6\r  
aggregate value 总值；合计价值  UL)"  
aggregated basis 合计基准 8)W?la8'p  
aggregated net chargeable income 合计应课税入息实额 5xMA~I0c  
aggregation 合并计算；合计；总和 V<HOSB7  
aggregation of incomes of husband and wife 夫妇入息合并计算 y#Mc4?  
aggregation of property 财产的总和 T3G/v)ufd  
agio 差价；贴水 j$|j8?  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 5y(t`Fmt  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment d(X\B{  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 F8uRT&m B0  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment [>$\s=` h  
《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》 aT?p>  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment y/X:=d6"  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 -t%{"y  
agreement for a settlement 授产协议 B_."?*|w  
agreement for assignment 转让协议 BP[CR1Gs  
agreement for sale 售卖协议；买卖协议 N;C"X4rV  
agreement for sale and purchase 买卖协议 @Z9>3'2]A  
agreement for the payment of interest 支付利息协议 W(&Go'9e"  
agreement for the repayment of money 还款协议 ^I(oy.6?=p  
agreement of reinsurance 再保险协议 agU%z:M{  
Agricultural Bank of China 中国农业银行 N"YK@)*Q  
air passenger departure tax 飞机乘客离境税 :jk)(=^  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~{7zm"jN  
airport tax 机场税 'ZGT`'ri  
alcohol duty 酒精税 hF{x')(#l  
alienation 让与；让渡；转让 d`?U!?Si  
alimony 生活费；赡养费 YW?7*go'Z  
All Ordinaries Index [AOI] 所有普通股指数 `W"a!,s2  
all risks 全险；综合险 K2x
6R  
All Sales Record for Stock Market 《股票市场成交报告》 J.bFv/R  
Allied Capital Resources Limited 新联财务有限公司 <pTQpU  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 er["NSo  
allocation letter 拨款信件 aPD?Bh>JU  
allocation of fund 分配款项；预留款项 DA+A >5/  
allocation of profit 利润分配；溢利分配 ZL4l (&"  
allocation warrant 拨款令 n0+g]|a AF  
allotment 分配；配股 V17>j0Ev$W  
allotment notice 股份配售通知；配股通知 9tzoris[~  
allotment of shares 股份分配 KjFZ  
allowable 可获宽免；免税的 ig{A[7qN  
allowable business loss 可扣除的营业亏损 6CcB-@n4  
allowable expenses 可扣税的支出 '[>\N4WD  
allowance 免税额；津贴；备抵；准备金 Y|%anTP  
allowance for debts 债项的免税额 $i,6B9  
allowance for depreciation by wear and tear 耗损折旧免税额 DO7-=74=  
allowance for funeral expenses 殡殓费的免税额 G0I~&?nDa  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 TJHN/Z/  
allowance for repairs and outgoings 修葺及支出方面的免税额 8%;}LK  
allowance to debtor 给债务人的津贴 =@
xN(](  
alteration of capital 资本更改 J 6(~>g  
alternate trustee 候补受托人 &K5C=]4  
amalgamation 合并 Y%78>-2L  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 DC?21[60  
ambit of charges 征税范围；收费范围 /^++As0pY  
amended valuation 经修订的估值 a4A`cUt  
American Commodities Exchange 美国商品交易所 $Cz1C  
American Express Bank Limited 美国运通银行 42b.7E  
American Stock Exchange 美国证券交易所 &
u+yM D  
amortization 摊销 0M$#95n  
amount due from banks 存放银行同业的款项 [NHg&R H  
amount due from banks abroad 存放海外银行同业的款项 RDUT3H6~  
amount due from holding companies 控股公司欠款 e1^fUOS  
amount due from local banks 存放本港银行同业的款项 8g<Q5(  
amount due to banks 银行同业的存款 ?!bd!:(N  
amount due to banks abroad 海外银行同业的存款 vC)"*wYB{  
amount due to holding companies 控股公司存款 |RR"'o_E  
amount due to local banks 本港银行同业的存款 ~hS3*\^~M  
amount due to outport banks 外埠银行同业的存款 ;Ay>+M2O  
amount for note issue 发行纸币的款额 :d;[DYFLxb  
amount of bond 担保契据的款额 69t7=r  
amount of consideration 代价款额 !OPSSP]-  
amount of contribution 供款数额 ,9=gVW{  
amount of indebtedness 负债款额 J+{Ou rWt  
amount of principal of the loan 贷款本金额 8K|J:[7  
amount of rates chargeable 应征差饷数额 lbQ6 a  
amount of share capital 股本额 P7's8K
OoS  
amount of sums assured 承保款额 1i4WWK7k  
amount of variation 变动幅度 <e;jWK  
amount of vote 拨款数额 dv"as4~%  
amount payable 应付款额 yOX&cZ[  
amount receivable 应收款额 %9t{Z1$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 nAIH`L"X  
analysis 分析 5JS ZLC  
ancillary risk 附属风险 seu ~'s-  
annual account 周年帐目；周年帐目报表；年度决算；年结 }sf YCz  
annual accounting date 年结日期 )HEfU31IC  
annual allowance 每年免税额；年积金；年度津贴；年津 WHp97S'd  
annual balance 年度余额 TNh=4xQ}  
annual disposable income 每年可动用收入 vTpStoUM  
annual estimates 周年预算 X.s*>'  
annual fee 年费 yt. f!"  
annual general meeting 周年大会 JDkCUN5  
annual growth rate 年增率；每年增长率 :~
vxZ*a  
annual long-term supplement 长期个案每年补助金 3Bejp+xX  
annual pensionable emolument 可供计算退休金的年薪 rVUUH!  
annual report 年报 0yn[L3x7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 n%F-cw  
annual return 周年报表；周年申报表；每年报税表格 Z
+NF(d  
Annual Return Rules 《周年报表规则》 #X#8ynt  
annual review of consumer prices 每年消费物价回顾 T |37#*c  
annual roll-forward basis 逐年延展方式 (jMtN?&0H-  
annual salary 年薪 8QT<M]N%  
annual statement 年度报表；年度决算表 St6aYK  
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 C`dkD0_  
annuitant 年金受益人 ypH8QfxLTr  
annuity 年金 B9YsA?hg  
annuity contract 年金合约 9*4 .  
annuity on human life 人寿年金 *dN N<  
antecedent debt 先前的债项 q^5yk=2fq  
ante-dated cheque 倒填日期支票 X` ATH^S  
anticipated expenditure 预期开支 uaiz*Im  
anticipated net profit 预期纯利 |
z:Q(d06  
anticipated revenue 预期收入 @!e~G'j%VD  
anti-inflation measure 反通货膨胀措施 #;`Oj  
anti-inflationary stance 反通货膨胀立场 27m@|M] R  
apparent deficit 表面赤字 C`)_i3 ^  
apparent financial solvency 表面偿债能力 @cZ\*,T  
apparent partner 表面合伙人 fb23J|"  
application for personal assessment 个人入息课税申请书 G%S6$@:  
application of fund 资金应用 /?Vdqci  
application to release as liquidator and to destruct the books of accounts and documents _l<mu?"  
申请免除清盘人职务及毁灭帐簿与文件 cg,Ua!c  
appointed actuary 委任精算师  @@Q6TB  
appointed auditor 委任核数师；委任审计师 3 -tO;GKb  
appointed trustee 委任的受托人 :V-k'hm &  
appointer 委任人 0E-pA3M6  
apportioned pro rata 按比例分摊 sm1;MF]/u  
apportionment 分配；分摊 ^00{Hd6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Jn=42Q:>  
apportionment formula 分摊方程式 mwIk^Sz]@  
apportionment of estate duty 遗产税的分摊 TtPr)F|  
appraisal 估价；评估 (_K_`5d;QI  
appreciable growth 可观增长 Tp?-*K  
appreciable impact 显着影响 X'f)7RbT  
appreciable increase 可观增长 \b$<J.3  
appreciation 增值；升值 \ZMP_UU(  
appreciation against other currencies 相对其他货币升值 Z ] 
'>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r?pZ72q  
appreciation tax 增值税 s O=4IBE  
appropriation 拨款；拨用；拨付 HMV)U
{  
appropriation account 拨款帐目 4@6<  
Appropriation Bill 拨款法案 W .U+.hR  
appropriation-in-aid system 补助拨款办法 T^]7R4Fg  
approved assets 核准资产 l xe`u}[  
approved basket stock 认可一篮子证券 3htq[Ren  
approved budget 核准预算 m2(E>raV6  
approved charitable donation 认可慈善捐款 T6uMFD4 |  
approved charitable institution 认可慈善机构 !{(ls<  
approved currency 核准货币；认可货币 pA.._8(t  
approved estimates 核准预算 qp>N^)>
 
approved estimates of expenditure 核准开支预算 -(9O6)Rs$  
approved overseas insurer 核准海外保险人 7Lg7ei2mN7  
approved overseas trust company 核准海外信托公司 D,Lp|V  
approved pooled investment fund 核准汇集投资基金 n?:2.S.8  
approved provident fund scheme 认可公积金计划 ]v\^&7pW  
approved provision 核准拨款 1[SA15h  
approved redeemable share 核准可赎回股份 &cc9}V)M  
approved regional stock 认可地区性证券 s)ky/ce  
approved retirement scheme 认可退休金计划 )t%h[0{{  
approved subordinated loan 核准附属贷款 ?ok)>P  
arbitrage 套戥；套汇；套利 eLV.qLBUs  
arbitrageur 套戥者；套汇者 > H BJk:  
arbitrary amount 临时款项 s]Gd-
j  
arrangement 措施；安排；协定 .*Vkua  
arrears 欠款 j0x5@1`6G  
arrears of pay 欠付薪酬 ZVL gK}s
 
arrears of revenue 逾期未收税款；逾期未收的帐项 >aG=T{  
articles of association 组织章程；组织细则；组织章程细则 +AoP{x$Ia  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 U;U08/y  
ascertainment of profit 确定利润 g
*y/j]  
"Asia Clear" “亚洲结算系统” O9^T3~x[V  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 "Zcu[2,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 1`JB)9P  
Asian Development Fund [ADF] 亚洲发展基金 3+(z_!Qh  
Asian dollar bond 亚洲美元债券 ^"x<)@X  
Asian dollar market 亚洲美元市场 $7NCb7%/L  
Asian dollar rate 亚洲美元利率 *~2cG;B"e  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 P
u;yEh  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 L^FcS\r;  
asked price 沽盘；喊价；索价；卖方报价 t'g^W  
assessable income 应评税入息 ;iU%Kt  
assessable loss 应评税亏损 JoJukoy}F  
assessable profit 应评税利润 g1{/ 5{XI  
assessable value 应评税值 XA{F:%  
assessed profit 估定利润 m5*[t7@%  
assessed value 经评估价值 :Fe_,[FR  
assessment 评税；评定；估价；评税单 =K(JqSw+M  
assessment number 评税编号；估价编号 Yw)Fbt^  
assessment of additional tax 补加税评税 -bS)=L  
assessment of performance 业绩评估；实绩评价 &RO7{,`  
Assessor 评税主任 '#D8*OP^  
asset price bubbles 资产价格泡沫 I]R9HGJNlJ  
asset-backed securities 具资产保证的证券 ((<`zx  
assets accretion 资产增值 ()\jCNLT  
assets and liabilities 资产与负债 ~
.oj.[}  
assets betterment statement 资产递增表；资产改进表 rF] +,4  
assets lending 实物放款；有抵押贷款 | -+zofx  
assets of the company passing on the death 死者去世时转移的公司资产 "IFgRaP=  
assets pledged as security for liabilities 用作负债抵押的资产 /t5p-  
assets portfolio 资产投资组合 W~ruN4q.  
assets price 资产价格 4h8*mMghs  
assets quality 资产质素 bL`eiol6  
assets realization 资产变现 ? ?[g}>  
assets refinancing arrangement 资产再集资安排 z%sy$^v@vD  
assets securitization 资产证券化 I[D8""U  
assets situated outside Hong Kong 在香港以外地方的资产 M0w/wt|  
assets stripping 削减资产；拆卖资产 {C")#m-0  
assets value 资产值 y=Q!-~5|fF  
assignee 承让人 ashar&'  
assignment 转让；转让书；转让契 x[i`S8D  
assignment of interest 权益转让 PeTA$Yl  
assignment of letters patent and trade mark 专利证书及商标转让 e2w&&B-  
assignment of property 物业转让；物业转让书 Ew$I\j*  
assignment right 转让权 ->gZ)?Fqy  
assignor 转让人 <)U4Xz?  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 V.=lGhi  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 0L#/lDNk  
associate member 附属会员 2K{6iw"h  
associated body corporate 相联法人团体 uMmXs%9T  
associated company 相联公司；联属公司 JOD/Raq.1k  
associated corporation 相联法团 Ig \#f
  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] E[g*O5  
公认会计师公会〔英国〕 QlEd6^&  
Association of Futures Exchange Brokers 香港期货经纪协会 38IMxd9v  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&<]<a_pw  
association of underwriters 承保人组织 ?*u*de[,  
assumption of control 接管 lzhqcL"  
assurance 担保；保险；转易；转易书 vmX"+sHz$]  
assurance of interest 权益的转易 L0NA*C   
at 19XX price 按一九ＸＸ年价格计算 ,6,]#R :J  
at a discount 按赔价计算；按贴水价格计算；打折扣 m3.sVI0I  
at a premium 按溢价计算；按升水价格计算 Q(Gl{#b  
at call 通知付款；按通知 t ls60h  
at constant market price 按固定市价计算 1m@^E:w  
at constant price 按固定价格计算 9 OT,TpA  
at cost 按成本计算 N#ioJ^}n:  
at current market price 按当时市价计算；按现时市价计算 X+82[Y,mB.  
at current price 按当时价格计算；按现时价格计算 :iUF7P1I  
at factor cost 按要素成本计算；按生产要素成本计算 u2iXJmM*  
at money-of-the-day price 按付款当日价格计算 s'\$t  
at or better 按指定或较佳价位〔买卖指令〕 (gXN%rsY  
at par 按面值计算；平价 Vba.uKNjk  
at sight 见票即付 RU#F8
O  
at the close 按收市盘 1/Zh^foG  
at the opening 按开市盘 ,wAz^cK|  
attestation 见证；见证条款 $}o b,i^W  
at-the-money option 平价期权 tTanW2C  
attorney 受权人；受托代表人 'LSz f/w  
attornment 新拥有人承认书 bt/ =Kq#  
attributable profit 可归属利润 y2|R.EU\m<  
attributable share value 可归属股份价值 p $`92Be/  
Auckland Stock Exchange 奥克兰证券交易所 *>[3I}mM  
auction 拍卖 (u1m]WYL  
auctioneer 拍卖商 ~nY]o"8
D  
audit 审计；核数 }q[Bd  
Audit Commission 审计署 >BVoHt~;  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] e'9r"<>i  
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〕 }}
 ZY  
audit review 帐目审查 L{fFC%|l2L  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Hi}RZMr1  
audited account 审计帐目；经审计的帐目 $E!J:Y=
 
audited annual account 经审计的周年帐目 j\&pej  
audited balance sheet 经审计的资产负债表 ~d >W?A  
auditor 核数师；核数主任；审计师 v& $k9)]  
auditor's certificate 核数师证明书；审计师证明书 [wnDHy6W  
auditor's report 核数师报告；审计师报告 r@G#[.*A>  
Aussie bond 澳元债券 WyhhCR=;  
austerity budget 紧缩预算 PBjmGwg7  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 s^8u&y)3  
Australia All Ordinaries Index 澳洲所有普通股票指数 s Be7"^  
Australian Dollar [AUD] 澳元 $ &UZy|9  
Australian Options Market 澳大利亚期权市场 z@ 35NZn  
Australian Securities Commission 澳洲证券事务监察委员会 [<c&|tfl  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ci9R.U)  
Australian Stock Exchange 澳大利亚证券交易所 L=; -x9  
Austrian Schilling [ATS] 奥地利先令 yd_ (?V&;_  
authentication 认证；鉴证 vX|UgK?2^  
authority to purchase 委托购买证；委购书 *m+BuGt|  
authorization 认可；核准；授权；授权书 }T_Te?<&  
authorization by direction 指示授权 p9eRZVy/  
authorization by instruction 指令授权 ca<"  
authorization by warrant 令状授权 /
e@H^Cgo  
authorization of unit trust 单位信托的认可 5@~|*g[  
authorized agent 指定代理人 u9qMqeF  
authorized capital 法定资本 Nf41ZT~  
authorized clerk 出市员 j]rz]k  
authorized dealer 认可交易商 V ~{fB~  
authorized financial institution 认可财务机构 {R6HG{"IS6  
authorized fund 认可基金 ;q>9W,jy  
authorized fund house 获授权的基金公司；认可基金公司 zCaT tb|@  
authorized institution 认可机构 XzIx:J6  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 w?Ju5 5  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 R9+jW
'[K  
authorized insurer 获授权保险人；获认可承保人 PJ4(}a  
authorized investment 特准投资项目 @~td`Z?1y  
authorized person 获授权人 *Mc7f?H  
authorized representative 获授权代表 w8Sv*K  
authorized share capital 法定股本 c]k*}W3T  
automated quotation system 自动报价系统 _QOZsEe  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] $.%rAa_H  
自动交易系统〔香港期货交易所有限公司〕 NQHz<3S[  
automatic adjustment mechanism 自动调整机制 $FTO   
automatic adjustment system 自动调整系统 ~nLN`Hd  
Automatic Clearing House 自动票据交换所 ,5 j"ruZ  
automatic exchange rates accumulation system 自动化汇率累集系统 Q,T"ZdQ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 O`1!  
automatic teller machine [ATM] 自动柜员机 w4,Ag{t>  
autopay 自动转帐 o`S?  
available assets 可用资产 OWq'[T4  
available fiscal reserve 现存财政储备 k44Q):ncY7  
available profit 可用利润 5*%#o  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 "UFs~S|e  
average 平均；平均数；海损 0pb'\lA  
average basic salary 平均基本薪金 m7c*)"^  
average consumer expenditure 平均消费开支；一般消费开支 QF2q^[>w6  
average cost 平均成本 Cizvw'XDV  
average cost of land production 增辟土地平均成本 igL<g  
average daily turnover 平均每日成交额 E>LkJ
Sy=  
average daily wage rate 平均每日工资率 5Z/7kU=I  
average expenditure pattern 平均开支模式 T4/fdORS  
average growth rate 平均增长率 SMr13%KN/  
average net fixed assets 固定资产平均净值 n{0Ld -zH  
average of relatives 相对价格平均数 qFX~[h8i+  
average price 平均价格 =<@2#E)  
average propensity to consume 平均消费倾向；一般消费倾向 !|waK~jK  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ?4H#G)F  
average rate 平均率 Z6C=T;w  
average revenue 平均收入；平均收益 @oP_
;G  
average stock 平均库存；平均存货 #65^w=Sp}  
average yearly rent 平均年租 ? 8aaD>OR$  
avoidance of double taxation 避免双重课税 /wShUR{  
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 g1E~+@  
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