一些有用的会计术语(也不知道发的地方对不对)A

A: *"V) hI5  
A share Ａ股；甲类股份 S`h yRw  
abatement of tax 减税；减扣免税额 ] $F%  
ABN AMRO Bank N.V. 荷兰银行 uOx"oR|  
above-the-line expenditure 线上项目支出；经常预算支出 V|2[>\Cv  
above-the-line receipt 线上项目收入；经常预算收入 3'55!DE  
ABSA Asia Limited 南非联合亚洲有限公司 h\6 t\_^\  
absolute change 绝对数值变更 0<Rq  
absolute expenditure 实际开支 Q^'xVS_.  
absolute guideline figure 绝对准则数字 ^ b{~]I  
absolute interest 绝对权益 m-9ChF:U  
absolute order of discharge 绝对破产解除令 Bl+PJ 0  
absolute profit margin 绝对利润幅度 m*14n_m'  
absolute value 实值；绝对值 o#-^Lg&
 
absolutely vested interest 绝对既得权益 -S%Uw  
absorbed cost 已吸收成本；已分摊成本 RV@mAw.T  
absorption 吸收；分摊；合并 NC"X{$o2  
absorption rate 吸收率；摊配率；分摊率 G#.q%Up  
ACB Finance Limited 亚洲商业财务有限公司 (Wn^~-`=+  
acceptable form of reciprocity 合理的互惠条件 Xz'o<S  
acceptable rate 适当利率；适当汇率  p-6T,')  
acceptance agreement 承兑协议 5[`f(;  
acceptance for honour 参加承兑 *n9=Q9  
acceptor 承兑人；接受人；受票人 ^= qL[S6/M  
acceptor for honour 参加承兑人 M?qvI  
accident insurance 意外保险 yh+.Yn=
+  
Accident Insurance Association of Hong Kong 香港意外保险公会 =]LALw  
accident insurance scheme 意外保险计划 eB<R"Yvi  
accident year basis 意外年度基准 EuKkIr/(  
accommodation 通融；贷款 =BO>Bi&&  
accommodation bill 通融票据；空头票据 N1JM[<PP  
accommodation party 汇票代发人 4=l$wg~;  
account balance 帐户余额；帐户结余 76cT}l&.h8  
account book 帐簿 Md*.q^:  
account collected in advance 预收款项 ]&"01M~+K  
account current book 往来帐簿 fy>~GFk(  
account of after-acquired property 事后取得的财产报告 Yo}QW;,g  
account of defaulter 拖欠帐目 *$Z?Owl7  
account payable 应付帐款 Aot9^@4])  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 nx5I  
account receivable 应收帐款 q]Af I(  
account receivable report 应收帐款报表 D1wONss  
account statement 结单；帐单；会计财务报表 
{Ok]$0L  
account title 帐户名称；会计科目 -=2V4WU~  
accountant's report 会计师报告 -T>i5'2)  
Accountant's Report Rules 会计师报告规则 V17!~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Eu[/* t+l  
Accounting Arrangements 《会计安排》 T@ zV   
accounting basis 会计基础 a6"-,Kg  
accounting by Official Receiver 破产管理署署长呈交的帐目 $v1_M1  
Accounting Circular 《会计通告》 H ;)B5C  
accounting class 会计类别 zCmx1Djz  
accounting date 记帐日期；会计结算日期 .i3_D??  
accounting for money 款项核算 xC 4L`\  
Accounting Officer 会计主任 |}o3EX  
accounting period 会计报告期；会计期 /PEL[
Os  
accounting policy 会计政策；会计方针 Am"&ApK  
accounting practice 会计惯例 5wC,:c[H7  
accounting principle 会计准则 }`+9ie7]/  
accounting record 会计记录 -7VQ{nC  
accounting report 会计报告 2CV?cm  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,#j'~-5  
Accounting Society of China 中国会计学会 ^MvBW6#1  
accounting statement 会计报表 se29IhS!e  
accounting system 会计制度；会计系统 #l!nBY~  
accounting transaction 会计事项；帐务交易 pz

eCdHF  
accounting treatment 会计处理 JD]uDuE  
accounting year 会计年度 z2 mjm  
accretion 增值；添加 `r&]Ydu:  
accrual 应计项目；应累算数目 a[E}o<{  
accrual basis 应计制；权责发生制 1/J6<FVq  
accrual basis accounting 应计制会计；权责发生制会计 j7J'd?l  
accrue 应累算；应计 nPUD6<bF  
accrued benefit 应累算利益 +77B656  
accrued charges 应计费用 b[~
-b  
accrued cumulative preference share dividend 应累算的累积优先股股息 /])P{"v$^  
accrued expenses 应累算费用 U.N?cKv  
accrued interest payable 应付利息；应计未付利息 *rA]q' jM  
accrued interest receivable 应收利息；应计未收利息 &BN#"- J  
accrued right 累算权益 /Edq[5Ah  
accruing profit 应累算的利润 0@Z}.k30  
accumulated fiscal reserve 累积财政储备 Fz
G>iC}  
accumulated profit 累积利润；滚存溢利 %RzCJxT
 
accumulated reserve 累积储备 H4<Q}([w  
accumulation of surplus income 累积收益盈余 V+t's*9o3  
acquired assets 既得资产 l\ VrD2j8  
acquisition 收购；购置；取得 gzN51B=D  
acquisition cost 购置成本 r'MA$PiS'  
acquisition expenses 购置费用 _Sl3)  
acquisition of 100% interest 收购全部股权 WF<3 7"A@  
acquisition of control 取得控制权 22 feYm|  
acquisition of fixed assets 购置固定资产 \q^:$iY~  
acquisition of shell “买壳” ;?%_jB$P  
acquisition price 收购价 WJN
)<+d  
act of God 天灾 #Sg"/Cc  
acting partner 执事合伙人 Yh;A)Np  
active market 买卖活跃的市场；交投畅旺的市场；旺市 KCnm_4  
active partner 积极参与的合伙人 6i@* L\ Dl  
active trading 交投活跃 kq@~QI?9  
actual circulation 实际流通 /dHIm`. Z  
actual cost 实际成本 `i<Z< <c>  
actual expenditure 实际开支；实际支出 zpZfsn!  
actual income 实际入息；实际收入；实际收益 U_WO<uhC  
actual market 现货市场 IRTD(7"oyp  
actual price 现货价；实际价格 wZWAx  
actual profit 实际利润 pj7v{H+  
actual quotation 实盘；实际价位；实际报价 1:J+`mzpl  
actual year basis 按实际年度计算 IL`=r6\  
actuals 实货 t8`wO+4@  
actuarial investigation 精算调查 wOsg,p;\'  
actuarial principle 精算原则 I{=Yuc  
actuarial report 精算师报告 PlCj<b1D:  
Actuarial Society of Hong Kong 香港精算学会 gyuBmY  
actuarial valuation 精算师估值 K|I<kA~!H  
actuary 精算师 3cF8DNh  
ad referendum agreement 暂定协议；有待覆核的协定 /*MioaQB}p  
ad valorem duty 从价税；按值征税 5G
GO:
  
ad valorem duty system 从价税制 1x%B`d  
ad valorem fee 从价费 UqNUX?(  
ad valorem tariff 从价关税 8{_lB#<[E  
additional allowance 额外免税额 gU1Pb]]  
additional amount for unexpired risk 未过期风险的额外款额 L@Q+HN  
additional assessable profit 补加应评税利润 ?$l|];m)-  
additional assessment 补加评税 tHK>w%|\R  
additional commitment 额外承担 KD?b|y@  
additional commitment vote 额外承担拨款 bP>Kx-%q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 tS-gaT`T  
additional dependent parent allowance 供养父母额外免税额 D}Sww5ZmP  
additional provision 额外拨款 /Q_Dd  
additional stamp duty 附加印花税 <. *bJ  
additional tax 补加税罚款；补加税款 u08QE,
 
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 h J0U-m  
adjudged bankrupt 被裁定破产 (e0(GOqf4  
adjudicated bankrupt 裁定破产人 KC)}Mzt6_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ZB`d&!W>  
adjudication of bankruptcy 裁定破产；宣告破产 6@eF|GoP  
adjudication of insolvency 裁定无力偿还债务 iu3L9UfL[  
adjusted actual 经调整的实数；调整后的实数 {8h[
Bd  
adjusted current assets 经调整的流动资产；调整后的流动资产 GP^.h kVs  
adjusted figure 经调整的数字；调整后的数额 I&31jn_o /  
adjusted liabilities 经调整的负债；调整后的负债 # 1dg%  
adjusted loss 经调整的亏损；调整后的亏损 ;#:AM;  
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 -&=dl_m  
adjusted profit 经调整的利润；调整后的利润 X0REC%  
adjusted surplus 经调整的盈余额；调整后的盈余额 e5 }amrz  
adjusted value 经调整的价值；调整后的价值 {`,)<R>}  
adjustment 调整；修订；理算〔保险〕 3R0ioi 7  
adjustment centre 调剂中心 $sS~hy*  
adjustment lag 调整过程的时间差距；调整时差 w 5?D]u  
adjustment mechanism 调整机制 W/AF  
adjustment of loss 亏损调整 eW;
3koE  
adjustment process 调整过程；调整程序 e['<.Yf+  
adjustment range 调整幅度 }1W@  
administered exchange rate 受管制汇率 8KYIHw  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 8QoxU" c&  
administration expenses 行政费用
x0WinLQ  
administration fee 手续费；行政费 i1!1'T8  
administration in bankruptcy 破产管理 A+3SLB  
administration order 遗产管理令 =E<H_cUS  
administrator 管理人；遗产管理人 }pIn3B)  
administrator of the estate 遗产管理人 D <R_eK  
admission of debt 债项承认书 G? XS-oSv  
admission of proof 接纳债权证明 _^NyLI%  
advance 放贷款项；垫付款项；预支款项；预付款项 lRb>W31"  
advance account 暂支帐目；预付款帐户 Z&U:KrFH  
advance compensation 预付补偿金 M&/%qF15  
advance from shareholder 股东垫款 ?{e}ouKYX1  
advance pending reimbursement 预支以待日后付还 @`dlhz  
advanced economy 先进经济体系 *@H\J e`  
advancement 预付；预付财产 tRZ4\Bu  
advances warrant 垫款令 K/K-u  
advancing 贷出 m uy^>2p  
adverse balance 逆差 Q$v00z]f*  
adverse exchange 逆汇 -J8Hsqf@  
advertisement addressed to shareholders 在报章刊登的致股东通告 ixSr*+  
advice for collection 托收通知书 =*"8N-FU  
advice of drawing 提款通知书；汇票通知书 ]Yw$A  
advice of payment 付款通知 %qiVbm0  
Advisory Committee [Securities and Futures Commission] +vaA P=  
谘询委员会〔证券及期货事务监察委员会〕 8'%m
!  
Advisory Committee on Diversification 经济多元化谘询委员会 G!;PV^6x  
affidavit 誓章；遗产申报誓章 S_/S2(V"  
affidavit of no receipt 述明无收款的誓章 _DH^ K9,9  
affiliate 联号；联营公司；附属公司 gWzslgO6  
affiliated company 附属公司；联号；联营公司 RB4 +"QUh  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 h<TZJCt  
affordability 负担能力 QS5t~rb  
African Development Bank [AfDB] 非洲开发银行 (:HT|gKoE  
after-acquired property 事后取得的财产 +{RTz)e?*  
after-hours dealing 市后交易 23WrJM!2N  
after-tax profit 税后盈利；税后利润；税后溢利 v"W*@7<`S  
agency agreement 代理协议 gXJBb+P   
agency expenses 代理机构的开支 e6Y>Bk  
agency fee 代理费 t>/x-{bH\  
Agency Law 《代理法》 r PK.Q)g  
agent 代理人；承销人 !*Eu(abD  
agent of company 公司代理人 xcU!bDV  
agent's fee 代理人费；经纪费 
k$JOHru  
aggregate 总计；总数；总体数字 Uq
$/Q7  
aggregate amount 总款额；总额 q]I aRho  
aggregate assets and liabilities 总体资产与负债 Dzf\m>H[  
aggregate at constant price 按固定价格计算的总体数字 >%om[]0E  
aggregate demand 总需求 b%%r`j,'JE  
aggregate gross position 总持仓量 !Yv_V]u=  
aggregate limit 总限额 UaF~[toX  
aggregate of salaries tax 合计薪俸税 }`g-eF>p  
aggregate performance 总体表现；总体业绩 mXOI"B9Sq  
aggregate supply 总体供应 ]i$0s  
aggregate surplus 总盈余 !@F {FR  
aggregate total 整体总额 f|FS%]fCxk  
aggregate value 总值；合计价值 "`V@?+3  
aggregated basis 合计基准 BB\GrD  
aggregated net chargeable income 合计应课税入息实额 ]JYE#F  
aggregation 合并计算；合计；总和 Z17b=xJw  
aggregation of incomes of husband and wife 夫妇入息合并计算 BZ1wE1t  
aggregation of property 财产的总和 Y~85Z0l  
agio 差价；贴水 nOvR, 6  
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》 
_ERtL5^  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment G<n75!  
《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》 $3G^}A"  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment O573AA  
《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》 3Iv^  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment KF_fz   
《香港政府和大韩民国政府关于相互促进和保护投资协定》 n@RmH>"  
agreement for a settlement 授产协议 9hfg/3t('  
agreement for assignment 转让协议 suwR`2  
agreement for sale 售卖协议；买卖协议 "!V`_ S;  
agreement for sale and purchase 买卖协议 kpIn_Ea  
agreement for the payment of interest 支付利息协议 Z%]K,9K
 
agreement for the repayment of money 还款协议 (.cA'f?h  
agreement of reinsurance 再保险协议 r|u[36NmA  
Agricultural Bank of China 中国农业银行 zR?R,k)m  
air passenger departure tax 飞机乘客离境税 _ZK^JS  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 N*}soMPV^.  
airport tax 机场税 N68$b#9Ry  
alcohol duty 酒精税 jJ$B^Y"4  
alienation 让与；让渡；转让 !SW0iq[7j  
alimony 生活费；赡养费 <@KIDZYC  
All Ordinaries Index [AOI] 所有普通股指数 \+%~7Bi]z  
all risks 全险；综合险 ~p?A
rZb  
All Sales Record for Stock Market 《股票市场成交报告》 XNWtX-[^@  
Allied Capital Resources Limited 新联财务有限公司 E6TeZ%g  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5 ix*wu`,  
allocation letter 拨款信件 !q\=e@j-i  
allocation of fund 分配款项；预留款项 .EL3}6"A  
allocation of profit 利润分配；溢利分配 .iRKuBM/  
allocation warrant 拨款令 +ig%_QED[\  
allotment 分配；配股 $qQYxx@  
allotment notice 股份配售通知；配股通知 ]O"f%  
allotment of shares 股份分配 r6Yd"~
n  
allowable 可获宽免；免税的 E(4c&  
allowable business loss 可扣除的营业亏损 P\7*ql`  
allowable expenses 可扣税的支出 FT-.gi0  
allowance 免税额；津贴；备抵；准备金 `xLsD}32  
allowance for debts 债项的免税额 GHcx@||C?  
allowance for depreciation by wear and tear 耗损折旧免税额 5lG\Z?  
allowance for funeral expenses 殡殓费的免税额 7sxX?u  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 'Z4}O_5_  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]u|v7}I4  
allowance to debtor 给债务人的津贴 :@[\(:  
alteration of capital 资本更改 E{u6<B*  
alternate trustee 候补受托人 z}!g2
d  
amalgamation 合并 ju{Y6XJ)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 B-rE8\  
ambit of charges 征税范围；收费范围 ?[Lk]A&"L2  
amended valuation 经修订的估值 GpeW<% \P  
American Commodities Exchange 美国商品交易所 hTX[W%K  
American Express Bank Limited 美国运通银行 pY"WW0p"C  
American Stock Exchange 美国证券交易所 ls^Z"9P  
amortization 摊销 = UH3.  
amount due from banks 存放银行同业的款项 [ ulub|  
amount due from banks abroad 存放海外银行同业的款项 pXSShU#  
amount due from holding companies 控股公司欠款 4=([v;fc  
amount due from local banks 存放本港银行同业的款项 Q%JI-&K  
amount due to banks 银行同业的存款 [P`e@$  
amount due to banks abroad 海外银行同业的存款 mZR3Hl$  
amount due to holding companies 控股公司存款 DO*U7V02  
amount due to local banks 本港银行同业的存款 sE% $]Jp  
amount due to outport banks 外埠银行同业的存款 5)!g.8-!  
amount for note issue 发行纸币的款额 :snO*Zg  
amount of bond 担保契据的款额 $9,&BW_*  
amount of consideration 代价款额 LgNIb  
amount of contribution 供款数额 GEWjQ;g  
amount of indebtedness 负债款额 o6[.$C  
amount of principal of the loan 贷款本金额 )@N d3Z  
amount of rates chargeable 应征差饷数额 ]$@a.#}  
amount of share capital 股本额 xak)YOLRV  
amount of sums assured 承保款额 }L_YpG7  
amount of variation 变动幅度 xQu|D>kv87  
amount of vote 拨款数额 JI5o~;}m  
amount payable 应付款额 y!#-[K:  
amount receivable 应收款额 @(,1}3s  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 uAn}qrqE9  
analysis 分析 5daq}hsQs  
ancillary risk 附属风险 ]c/E7|0Q  
annual account 周年帐目；周年帐目报表；年度决算；年结 2FIL@f|\7z  
annual accounting date 年结日期 q Q\j  
annual allowance 每年免税额；年积金；年度津贴；年津 S\A/*!%~y  
annual balance 年度余额 X2|~(*  
annual disposable income 每年可动用收入 WA`A/`taT  
annual estimates 周年预算 _? gCOr  
annual fee 年费 j,k3]
bP  
annual general meeting 周年大会 bE_8NA"2  
annual growth rate 年增率；每年增长率 j]BRfA  
annual long-term supplement 长期个案每年补助金 8>v_th  
annual pensionable emolument 可供计算退休金的年薪 L.HeBeO  
annual report 年报 Al-`}g+^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :>1nkm&Eg  
annual return 周年报表；周年申报表；每年报税表格 FJ;I1~??  
Annual Return Rules 《周年报表规则》 MET9rT  
annual review of consumer prices 每年消费物价回顾 4@PA+(kvS  
annual roll-forward basis 逐年延展方式 Xqf,_I=V  
annual salary 年薪 N[e,){v  
annual statement 年度报表；年度决算表 yajdRU  
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 >pv.,cj  
annuitant 年金受益人 M13HD/~O  
annuity 年金 VzP az\e  
annuity contract 年金合约 3kn-tM  
annuity on human life 人寿年金 [;u#79aE
 
antecedent debt 先前的债项 ;+9OzF ;  
ante-dated cheque 倒填日期支票 nuce(R  
anticipated expenditure 预期开支 X94a
  
anticipated net profit 预期纯利 mJSfn"b}K  
anticipated revenue 预期收入 :$WO"HfMSn  
anti-inflation measure 反通货膨胀措施 'FErk~}/4s  
anti-inflationary stance 反通货膨胀立场 %fj5;}E.  
apparent deficit 表面赤字 b[74$W{  
apparent financial solvency 表面偿债能力 T`&zQQ6F'  
apparent partner 表面合伙人 rW{!8FhI  
application for personal assessment 个人入息课税申请书 C~ 1]  
application of fund 资金应用 1R2IlUlzFr  
application to release as liquidator and to destruct the books of accounts and documents Ir9GgB  
申请免除清盘人职务及毁灭帐簿与文件 Met]|&  
appointed actuary 委任精算师 F$7!j$ Z  
appointed auditor 委任核数师；委任审计师 _'=,c"  
appointed trustee 委任的受托人 3^sbbm.8  
appointer 委任人 5;a*Xf%V  
apportioned pro rata 按比例分摊 IO%
kXF.[  
apportionment 分配；分摊 4{P+p!4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "_{
NdV|a  
apportionment formula 分摊方程式 /I%z7f91O  
apportionment of estate duty 遗产税的分摊 n|i:4D  
appraisal 估价；评估 Rf:.'/<
^  
appreciable growth 可观增长 l(t&<O(m9  
appreciable impact 显着影响 b#VtPn]  
appreciable increase 可观增长 3!CUJs/W  
appreciation 增值；升值 I1
Q!3P  
appreciation against other currencies 相对其他货币升值 XiW1X6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <tr]bCu}  
appreciation tax 增值税  ;l$$!PJ  
appropriation 拨款；拨用；拨付 ~YYnn7)  
appropriation account 拨款帐目 Su#0F0  
Appropriation Bill 拨款法案 !}&|a~U@`k  
appropriation-in-aid system 补助拨款办法 %* "+kwZ  
approved assets 核准资产 >i/jqT/  
approved basket stock 认可一篮子证券 Tq1\  
approved budget 核准预算 b($hp%+yJ  
approved charitable donation 认可慈善捐款 |+#Zuq  
approved charitable institution 认可慈善机构 Vb0T)C  
approved currency 核准货币；认可货币 y9:4n1fg  
approved estimates 核准预算 Tgdy;?  
approved estimates of expenditure 核准开支预算 gmGK3am  
approved overseas insurer 核准海外保险人 $Z]&3VxxY  
approved overseas trust company 核准海外信托公司 "=h1gql'  
approved pooled investment fund 核准汇集投资基金 xcB\Y:   
approved provident fund scheme 认可公积金计划 DR#" 3  
approved provision 核准拨款 5UEZpxnv  
approved redeemable share 核准可赎回股份 /v{+V/'+  
approved regional stock 认可地区性证券 qN!oN*  
approved retirement scheme 认可退休金计划 9zp!lw~
;+  
approved subordinated loan 核准附属贷款 &,nv+>D  
arbitrage 套戥；套汇；套利 1QoW/X'>.  
arbitrageur 套戥者；套汇者 \[MAa:/  
arbitrary amount 临时款项 I ]m  
arrangement 措施；安排；协定 y'R}  
arrears 欠款 fUT[tkb/!  
arrears of pay 欠付薪酬 ?UXFz'  
arrears of revenue 逾期未收税款；逾期未收的帐项 ":!$Jnj,  
articles of association 组织章程；组织细则；组织章程细则 :#rP$LSYC  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -&Rv=q>  
ascertainment of profit 确定利润 {;yO3];Hqw  
"Asia Clear" “亚洲结算系统” pj>R9zpn_  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 qmrT dG  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 (5yM%H8:  
Asian Development Fund [ADF] 亚洲发展基金 :/5m D  
Asian dollar bond 亚洲美元债券 }`tSRB7  
Asian dollar market 亚洲美元市场 ;+Jx,{)  
Asian dollar rate 亚洲美元利率 ) c@gRb~  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 tLE8+[ SU  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ? x)^f+:9|  
asked price 沽盘；喊价；索价；卖方报价 R/hf"E1  
assessable income 应评税入息 3jx%]S^z|  
assessable loss 应评税亏损 KOcB#UHJ  
assessable profit 应评税利润 \
""^
'pP@  
assessable value 应评税值 Bx?3E^!T  
assessed profit 估定利润 @v-
^j  
assessed value 经评估价值 }[p{%:tP  
assessment 评税；评定；估价；评税单 PgBEe @.  
assessment number 评税编号；估价编号 '.A!IGsj  
assessment of additional tax 补加税评税 =ZgueUz,  
assessment of performance 业绩评估；实绩评价 iE%"Q? Q/  
Assessor 评税主任 x 
YS81  
asset price bubbles 资产价格泡沫 ~A0]vcP  
asset-backed securities 具资产保证的证券 o E+'@  
assets accretion 资产增值 q<YM,%mgj  
assets and liabilities 资产与负债 B%F]K<  
assets betterment statement 资产递增表；资产改进表 L}Z.FqJ  
assets lending 实物放款；有抵押贷款 WtM%(8Y[]  
assets of the company passing on the death 死者去世时转移的公司资产 -cgO]q+Oq  
assets pledged as security for liabilities 用作负债抵押的资产 h<.5:a  
assets portfolio 资产投资组合 (J:+'u  
assets price 资产价格 ]
!hjKu"  
assets quality 资产质素 jPh<VVQ$@  
assets realization 资产变现 i ;FKnK  
assets refinancing arrangement 资产再集资安排 THrLX;I  
assets securitization 资产证券化 ,KY;NbL-Jp  
assets situated outside Hong Kong 在香港以外地方的资产 k8gH#ENNK  
assets stripping 削减资产；拆卖资产 &#p1ogf:  
assets value 资产值 s^kG]7  
assignee 承让人 QoD_`d  
assignment 转让；转让书；转让契 J/1kJ@5  
assignment of interest 权益转让 ]H1mj#EWU  
assignment of letters patent and trade mark 专利证书及商标转让  s*uA3}j  
assignment of property 物业转让；物业转让书 i<uU_g'M  
assignment right 转让权 3",gjXmBu  
assignor 转让人 >* -IIo  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 9b. kso9.  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 c`O
~I<(Pm  
associate member 附属会员 {oQs*`=l>  
associated body corporate 相联法人团体 g)hEzL0k  
associated company 相联公司；联属公司 v\xl?F  
associated corporation 相联法团 $>rt0LOF  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] mGT('iTM4  
公认会计师公会〔英国〕 U:7h>Z0W  
Association of Futures Exchange Brokers 香港期货经纪协会 9{Hs1MD[  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 zJDHDr  
association of underwriters 承保人组织 PGTEIptX7  
assumption of control 接管 L8 P0bNi  
assurance 担保；保险；转易；转易书 LuS@Kf8N+  
assurance of interest 权益的转易 bZowc {!\  
at 19XX price 按一九ＸＸ年价格计算 *xnZTj:  
at a discount 按赔价计算；按贴水价格计算；打折扣 +gl\l?>sr  
at a premium 按溢价计算；按升水价格计算 N/a4Gl(  
at call 通知付款；按通知 J8'"vc}=  
at constant market price 按固定市价计算
.f~9IAXP`  
at constant price 按固定价格计算 =*UK!y?n  
at cost 按成本计算 I9?\Jbqg  
at current market price 按当时市价计算；按现时市价计算 +Mj6.X  
at current price 按当时价格计算；按现时价格计算 ;lMvxt:  
at factor cost 按要素成本计算；按生产要素成本计算 ;,{_=n>  
at money-of-the-day price 按付款当日价格计算 {vu\qXmMv  
at or better 按指定或较佳价位〔买卖指令〕 oO2DPcK  
at par 按面值计算；平价 -H?c4? 5  
at sight 见票即付 ;&d#)&O"e  
at the close 按收市盘 \/Y(m4<P
 
at the opening 按开市盘 `YOYC  
attestation 见证；见证条款  5%-{r&  
at-the-money option 平价期权 }7.A~h  
attorney 受权人；受托代表人 [$dVs16K  
attornment 新拥有人承认书 a;o0#I#Si  
attributable profit 可归属利润 E,i^rAm  
attributable share value 可归属股份价值 J*@pM  
Auckland Stock Exchange 奥克兰证券交易所 J""Cgf  
auction 拍卖 ( 5LCy?-6  
auctioneer 拍卖商 Y9.3`VX  
audit 审计；核数 -}7$;QK&a  
Audit Commission 审计署 dL42)HP5  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] {"o9pIh{~  
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〕 *@rA7zPFf  
audit review 帐目审查 ]d
*9@+Iu  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 oW~W(h!  
audited account 审计帐目；经审计的帐目 Zkp~qx  
audited annual account 经审计的周年帐目 F^l1WX6  
audited balance sheet 经审计的资产负债表 gT}H B.  
auditor 核数师；核数主任；审计师 &xGdKH  
auditor's certificate 核数师证明书；审计师证明书
{B$CqsvJ  
auditor's report 核数师报告；审计师报告 80nEQT y  
Aussie bond 澳元债券 7L~*%j  
austerity budget 紧缩预算 :WB uU  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 '#Wx@  
Australia All Ordinaries Index 澳洲所有普通股票指数 V]zZb-m=  
Australian Dollar [AUD] 澳元 'sEnh<  
Australian Options Market 澳大利亚期权市场 OZ`cE5"i  
Australian Securities Commission 澳洲证券事务监察委员会 E%w^q9C  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 C'#KTp4!1  
Australian Stock Exchange 澳大利亚证券交易所 y##h(y  
Austrian Schilling [ATS] 奥地利先令 7Ae`>5B#  
authentication 认证；鉴证 CW1l;uwtU  
authority to purchase 委托购买证；委购书 9p_?t'&>q  
authorization 认可；核准；授权；授权书 @a8lF$<  
authorization by direction 指示授权 Tm"H9  
authorization by instruction 指令授权 oidZWy  
authorization by warrant 令状授权 Jm_)}dj3o  
authorization of unit trust 单位信托的认可 '_v~+  
authorized agent 指定代理人 IO)Y0J>x  
authorized capital 法定资本 qda 2  
authorized clerk 出市员 >a8iY|QY  
authorized dealer 认可交易商 [8QK @5[  
authorized financial institution 认可财务机构 ;Gr {  
authorized fund 认可基金 1I%u)[;>  
authorized fund house 获授权的基金公司；认可基金公司 .fWy\r0  
authorized institution 认可机构 f:-)S8OJ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 m]qw8BoU`F  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 A-Ba%Fv  
authorized insurer 获授权保险人；获认可承保人 :jTSOd[r  
authorized investment 特准投资项目 O84]J:b  
authorized person 获授权人 h
Q#e;1uD  
authorized representative 获授权代表 l>6tEOXt  
authorized share capital 法定股本 #*h\U]=VS  
automated quotation system 自动报价系统 7. F'1oEf  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] [CQR  
自动交易系统〔香港期货交易所有限公司〕 SaPE 1^}  
automatic adjustment mechanism 自动调整机制 SVU>q:ab  
automatic adjustment system 自动调整系统 joY7Vk!<o  
Automatic Clearing House 自动票据交换所 k9k39`t  
automatic exchange rates accumulation system 自动化汇率累集系统 7uR;S:WX  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 7I3_$uF  
automatic teller machine [ATM] 自动柜员机 CX]1I|T5  
autopay 自动转帐 rXB;#ypO  
available assets 可用资产 qvn.uujYS  
available fiscal reserve 现存财政储备 mCO1,?  
available profit 可用利润 ox-m)z `7  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 JxIJxhA>  
average 平均；平均数；海损 Nbl&al@"  
average basic salary 平均基本薪金 O3sV)  
average consumer expenditure 平均消费开支；一般消费开支 4*EMd!E=<  
average cost 平均成本 ,YD7p= PY  
average cost of land production 增辟土地平均成本 kjYM&q  
average daily turnover 平均每日成交额 Dg&6@c|  
average daily wage rate 平均每日工资率 x^1udK^re  
average expenditure pattern 平均开支模式 MblRdj6  
average growth rate 平均增长率 bZxN]6_  
average net fixed assets 固定资产平均净值 o[>d"Kp  
average of relatives 相对价格平均数 >oW]3)$4S  
average price 平均价格 U9oUY> 9  
average propensity to consume 平均消费倾向；一般消费倾向 R"W}\0k  
average propensity to save 平均储蓄倾向；一般储蓄倾向 r!R-3LO0s  
average rate 平均率 4aO/^Hl  
average revenue 平均收入；平均收益 7d;|?R-8D  
average stock 平均库存；平均存货 =x<N+vjXY  
average yearly rent 平均年租 w/|&N>ZOx  
avoidance of double taxation 避免双重课税 K6DN>0sY  
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 NY7yk3  
(d_z\U7l  
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