一些有用的会计术语(也不知道发的地方对不对)A

A: C0^r]^$Z  
A share Ａ股；甲类股份 &-
My[t  
abatement of tax 减税；减扣免税额 7pyaHe  
ABN AMRO Bank N.V. 荷兰银行 +sq_fd ;'D  
above-the-line expenditure 线上项目支出；经常预算支出 eT2Tg5Etc  
above-the-line receipt 线上项目收入；经常预算收入 f"4w@X2F  
ABSA Asia Limited 南非联合亚洲有限公司 n-GoG(s..b  
absolute change 绝对数值变更 IO2@^jup  
absolute expenditure 实际开支 n0V^/j}  
absolute guideline figure 绝对准则数字 u{sb^cmy  
absolute interest 绝对权益 r0pwKRE~t  
absolute order of discharge 绝对破产解除令 h>Z`&  
absolute profit margin 绝对利润幅度 p%#'`*<a_  
absolute value 实值；绝对值 Nn?$}
g  
absolutely vested interest 绝对既得权益 d\c)cgh%  
absorbed cost 已吸收成本；已分摊成本 <1QXZfQ"  
absorption 吸收；分摊；合并 /z}b1m+  
absorption rate 吸收率；摊配率；分摊率 * ]D{[hV  
ACB Finance Limited 亚洲商业财务有限公司 4l>d^L  
acceptable form of reciprocity 合理的互惠条件 niyxZ<Z  
acceptable rate 适当利率；适当汇率 }YM[aq?6  
acceptance agreement 承兑协议 \W\*'C8q\  
acceptance for honour 参加承兑 [e{W:7uFV  
acceptor 承兑人；接受人；受票人 6y^GMlsI  
acceptor for honour 参加承兑人 rz%^l1@-  
accident insurance 意外保险 >4+KEK  
Accident Insurance Association of Hong Kong 香港意外保险公会 Czy}~;_Ay  
accident insurance scheme 意外保险计划 Y%}N@ ,lT  
accident year basis 意外年度基准 5e?<x>e  
accommodation 通融；贷款 P%!=Rj^2m  
accommodation bill 通融票据；空头票据 'C>sYSL  
accommodation party 汇票代发人 V:+z3)q
F  
account balance 帐户余额；帐户结余 _~F 0i?  
account book 帐簿  5IF$M2j  
account collected in advance 预收款项 g^\!> i  
account current book 往来帐簿 .t&G^i'n  
account of after-acquired property 事后取得的财产报告 eYu0")  
account of defaulter 拖欠帐目 zW)Wt.svP  
account payable 应付帐款 Ua=r24fy  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 sN#ju5  
account receivable 应收帐款 qmvQd8|XR  
account receivable report 应收帐款报表 <jM { <8-  
account statement 结单；帐单；会计财务报表 (<e<Q~(  
account title 帐户名称；会计科目 k;qWiYMV  
accountant's report 会计师报告 [Q/kNK  
Accountant's Report Rules 会计师报告规则 {.y_{yWo  
accounting and auditing procedure 会计与审计程序；会计与核数程序 {l
giH+:  
Accounting Arrangements 《会计安排》 Io&HzQW^a  
accounting basis 会计基础 TgHUH>k  
accounting by Official Receiver 破产管理署署长呈交的帐目 ^r mQMjF  
Accounting Circular 《会计通告》 j"VDqDDz  
accounting class 会计类别 1083p9Uh  
accounting date 记帐日期；会计结算日期 wTG(U3{3K
 
accounting for money 款项核算 - leYR`P  
Accounting Officer 会计主任 h@y>QhYU0  
accounting period 会计报告期；会计期 a(ml#-M  
accounting policy 会计政策；会计方针 %}XyzGq{
  
accounting practice 会计惯例 w8 `1'*HG  
accounting principle 会计准则 :3b02}b7  
accounting record 会计记录 (vvD<S*  
accounting report 会计报告 rUAt`ykTmN  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 k1s5cg=n(  
Accounting Society of China 中国会计学会 qV/>d',  
accounting statement 会计报表 [9#zEURS  
accounting system 会计制度；会计系统 A5%$<  
accounting transaction 会计事项；帐务交易 vbZ!NO!H  
accounting treatment 会计处理 $J&c1  
accounting year 会计年度 5}Xi`'g,  
accretion 增值；添加 ]0j_yX  
accrual 应计项目；应累算数目 zgH*B*)bj  
accrual basis 应计制；权责发生制 j2.7b1s  
accrual basis accounting 应计制会计；权责发生制会计 =2ED w_5E  
accrue 应累算；应计 TY'61xWi  
accrued benefit 应累算利益 $em'H,*b3  
accrued charges 应计费用 KC9e{  
accrued cumulative preference share dividend 应累算的累积优先股股息 8F@Sy,D  
accrued expenses 应累算费用 .aVtd [  
accrued interest payable 应付利息；应计未付利息 ItZYOt|Hn  
accrued interest receivable 应收利息；应计未收利息 jIVDi~Ld  
accrued right 累算权益 a(D=ZKbVU  
accruing profit 应累算的利润 ?(z"Ub]  
accumulated fiscal reserve 累积财政储备 =9,^Tu|  
accumulated profit 累积利润；滚存溢利 P8ZmrtQm  
accumulated reserve 累积储备 bS954d/  
accumulation of surplus income 累积收益盈余 V*@Y9G  
acquired assets 既得资产 AQT_s9"0  
acquisition 收购；购置；取得 Pz\K3-  
acquisition cost 购置成本 CjP<'0gT  
acquisition expenses 购置费用 !\9^|Ef?  
acquisition of 100% interest 收购全部股权 zNdkwj p+  
acquisition of control 取得控制权 j0V/\Ep)T<  
acquisition of fixed assets 购置固定资产 2CneR
KQy  
acquisition of shell “买壳” {*[(j^OE
 
acquisition price 收购价 X{OWDy  
act of God 天灾 0y?;o*&U\  
acting partner 执事合伙人 SgehOu  
active market 买卖活跃的市场；交投畅旺的市场；旺市 UxzF5V5  
active partner 积极参与的合伙人 di0@E<@1:  
active trading 交投活跃 w`V6vYd@  
actual circulation 实际流通 js@L%1r#L  
actual cost 实际成本 uLWu. Vx  
actual expenditure 实际开支；实际支出 a#;;0R $  
actual income 实际入息；实际收入；实际收益 9OW8/H&!  
actual market 现货市场 ^2+Vt=*  
actual price 现货价；实际价格 *kg->J  
actual profit 实际利润 v$Hz)J.01  
actual quotation 实盘；实际价位；实际报价 {\P%J:s#9  
actual year basis 按实际年度计算 6=;(~k&x9:  
actuals 实货 ,w H~.LHi  
actuarial investigation 精算调查 ]a4+]vLK  
actuarial principle 精算原则 VJ&<6  
actuarial report 精算师报告 zqXF`MAB=  
Actuarial Society of Hong Kong 香港精算学会 UU MB"3e  
actuarial valuation 精算师估值 j-W$)c3X  
actuary 精算师 %xOxMK@  
ad referendum agreement 暂定协议；有待覆核的协定 .hR <{P  
ad valorem duty 从价税；按值征税 t^FE]$,  
ad valorem duty system 从价税制 L-C^7[48=  
ad valorem fee 从价费 Ui`{U  
ad valorem tariff 从价关税 H@?} !@  
additional allowance 额外免税额 QOS
MV#Nw%  
additional amount for unexpired risk 未过期风险的额外款额 h-?yed*?  
additional assessable profit 补加应评税利润 -bzlp7q*  
additional assessment 补加评税 6&ut r!\7  
additional commitment 额外承担 cK u[4D
{  
additional commitment vote 额外承担拨款 ng!cK<p  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 MyllL@kP  
additional dependent parent allowance 供养父母额外免税额 ;M4[Liw~O  
additional provision 额外拨款 A#T"4'#?<  
additional stamp duty 附加印花税 nH6SA1$kW  
additional tax 补加税罚款；补加税款 :VZS7$5  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 a(]&H "  
adjudged bankrupt 被裁定破产 Z
ja3HGL  
adjudicated bankrupt 裁定破产人 tjb$MW$('  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 dR1IndZl  
adjudication of bankruptcy 裁定破产；宣告破产 Pg(Y}Tu  
adjudication of insolvency 裁定无力偿还债务 \2 N;VE  
adjusted actual 经调整的实数；调整后的实数 RBn/7  
adjusted current assets 经调整的流动资产；调整后的流动资产 eTvjo(Lvx  
adjusted figure 经调整的数字；调整后的数额 (4/"uj5  
adjusted liabilities 经调整的负债；调整后的负债 r+E!V'{C  
adjusted loss 经调整的亏损；调整后的亏损 XNJZ~Mowb  
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 ZF[W<Q  
adjusted profit 经调整的利润；调整后的利润 !~~KM?g  
adjusted surplus 经调整的盈余额；调整后的盈余额  &kmaKc  
adjusted value 经调整的价值；调整后的价值 s0f+AS|}  
adjustment 调整；修订；理算〔保险〕 p7;K] AW  
adjustment centre 调剂中心 PKrG6% W+  
adjustment lag 调整过程的时间差距；调整时差 y1%OH#:duD  
adjustment mechanism 调整机制 BNCM{}e  
adjustment of loss 亏损调整 oOpEpQ}}q  
adjustment process 调整过程；调整程序 K?'m#}]  
adjustment range 调整幅度 Za|iU`e\  
administered exchange rate 受管制汇率 18rV Acj  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 V=8db%^  
administration expenses 行政费用 7CH&n4v  
administration fee 手续费；行政费 %"Um8`]FVg  
administration in bankruptcy 破产管理 L{%L*z9J  
administration order 遗产管理令 Q^2dZXk~  
administrator 管理人；遗产管理人 >:6iFPP  
administrator of the estate 遗产管理人 q&-mbWBj  
admission of debt 债项承认书 xn2nh@;
 
admission of proof 接纳债权证明 it\$Pih]  
advance 放贷款项；垫付款项；预支款项；预付款项 |JIlp"[  
advance account 暂支帐目；预付款帐户 KMIe%2:b5  
advance compensation 预付补偿金 SED52$zA  
advance from shareholder 股东垫款 {. 9BG&  
advance pending reimbursement 预支以待日后付还 zU&Iy_Ke.  
advanced economy 先进经济体系 gPk,nB  
advancement 预付；预付财产 6I"KomJ9  
advances warrant 垫款令 TF:
'6#p  
advancing 贷出 D=z~]a31!  
adverse balance 逆差 1*hEbO  
adverse exchange 逆汇 :VlA2Ih&q  
advertisement addressed to shareholders 在报章刊登的致股东通告 8)9-*Bzj
 
advice for collection 托收通知书 Pq [_(Nt  
advice of drawing 提款通知书；汇票通知书 v3Vve:}+  
advice of payment 付款通知 Ct)58f2  
Advisory Committee [Securities and Futures Commission] MQwxQ{  
谘询委员会〔证券及期货事务监察委员会〕 ]Wkgpfd56  
Advisory Committee on Diversification 经济多元化谘询委员会 M@{?#MkS%  
affidavit 誓章；遗产申报誓章 j_sos%-  
affidavit of no receipt 述明无收款的誓章 Wf3BmkZzz  
affiliate 联号；联营公司；附属公司 C;m"
W5+  
affiliated company 附属公司；联号；联营公司 d9S/_iCI  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 68u?}8}  
affordability 负担能力 5/'Q0]4h  
African Development Bank [AfDB] 非洲开发银行 2(DhKHrF  
after-acquired property 事后取得的财产 ,EEAxmf  
after-hours dealing 市后交易 .ifz9jM'  
after-tax profit 税后盈利；税后利润；税后溢利 eWAD;x?.  
agency agreement 代理协议 r=n{3o+  
agency expenses 代理机构的开支 -8qCCV&1i  
agency fee 代理费 h<%$?h+}  
Agency Law 《代理法》 k^%=\c  
agent 代理人；承销人 2QaE&8vW  
agent of company 公司代理人 I9qZE=i  
agent's fee 代理人费；经纪费 o:QL%J{[  
aggregate 总计；总数；总体数字 >IaGa!4  
aggregate amount 总款额；总额 L&kCI`Tb  
aggregate assets and liabilities 总体资产与负债 gaz7u8$A=  
aggregate at constant price 按固定价格计算的总体数字 gEk;Tj  
aggregate demand 总需求 N0w?c 5>  
aggregate gross position 总持仓量 G7&TMg7i  
aggregate limit 总限额 )&O2l  
aggregate of salaries tax 合计薪俸税 BZW03e8|  
aggregate performance 总体表现；总体业绩 N[W#wYbH  
aggregate supply 总体供应 e& `"}^X;I  
aggregate surplus 总盈余 %htI!b+"@  
aggregate total 整体总额 v>`Fo[c  
aggregate value 总值；合计价值 _" 9 q(1  
aggregated basis 合计基准 j<kW+Iio  
aggregated net chargeable income 合计应课税入息实额 $}su'EIo  
aggregation 合并计算；合计；总和 o.!o4&WH  
aggregation of incomes of husband and wife 夫妇入息合并计算 [+D]!&P  
aggregation of property 财产的总和 pSlc (M>  
agio 差价；贴水 9o>D Uc  
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》 aH."| *.  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .@)vJtH)  
《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》 \|S%zX  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment :L@;.s  
《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》
'l5
  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 4ekwmw(ox  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ![B|Nxq}@  
agreement for a settlement 授产协议 ^(:~8 h  
agreement for assignment 转让协议 *90dkJZ.  
agreement for sale 售卖协议；买卖协议 8  *f9  
agreement for sale and purchase 买卖协议 ljK?2z>  
agreement for the payment of interest 支付利息协议 ]#G s6CsT|  
agreement for the repayment of money 还款协议 H14Q-2U1xa  
agreement of reinsurance 再保险协议 3zh:~w_  
Agricultural Bank of China 中国农业银行 Dazm8_x  
air passenger departure tax 飞机乘客离境税 nlB'@r  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 "yQBHYP  
airport tax 机场税 bX2BEa8<"  
alcohol duty 酒精税 ~!Sd|e:4  
alienation 让与；让渡；转让 .Qrpz^wdt  
alimony 生活费；赡养费 nV8'QDQ:Al  
All Ordinaries Index [AOI] 所有普通股指数 fd *XK/h  
all risks 全险；综合险 s\mA3t  
All Sales Record for Stock Market 《股票市场成交报告》 ;l!<A  
Allied Capital Resources Limited 新联财务有限公司 LA;f,CQ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 CsZm8oL$  
allocation letter 拨款信件 KMi$0+  
allocation of fund 分配款项；预留款项 eQuw uT  
allocation of profit 利润分配；溢利分配 q<3La(^/  
allocation warrant 拨款令 vNjc  
allotment 分配；配股 f@;pN=PS  
allotment notice 股份配售通知；配股通知 yQ/O[(  
allotment of shares 股份分配 8gNTW7W
/  
allowable 可获宽免；免税的 y%vAEQ2j=  
allowable business loss 可扣除的营业亏损 _fk}d[q0  
allowable expenses 可扣税的支出 X(/fE?%;  
allowance 免税额；津贴；备抵；准备金 PsUO8g
'\  
allowance for debts 债项的免税额 H4`>B>\  
allowance for depreciation by wear and tear 耗损折旧免税额 9 RDs`>v  
allowance for funeral expenses 殡殓费的免税额 !k% PP  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 T`@brL  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?n{m2.H  
allowance to debtor 给债务人的津贴 Kkq-x'gt^  
alteration of capital 资本更改 wA$?e}  
alternate trustee 候补受托人 :"# "{P  
amalgamation 合并 TXM/+
sd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0B8Wf/j?M  
ambit of charges 征税范围；收费范围 hkl0
N%[  
amended valuation 经修订的估值 ahgP"Qz  
American Commodities Exchange 美国商品交易所 ?J2A.x5`a  
American Express Bank Limited 美国运通银行 F1BvDplQ>G  
American Stock Exchange 美国证券交易所 %'WC7s  
amortization 摊销 VfzyBjQ  
amount due from banks 存放银行同业的款项 pmBN?<  
amount due from banks abroad 存放海外银行同业的款项 {wM<i  
amount due from holding companies 控股公司欠款 Q0"?TSY  
amount due from local banks 存放本港银行同业的款项 axmq/8X  
amount due to banks 银行同业的存款 \2+ngq)  
amount due to banks abroad 海外银行同业的存款 `=p
A;R9  
amount due to holding companies 控股公司存款 +mBS&FK  
amount due to local banks 本港银行同业的存款 |e!Y C iU  
amount due to outport banks 外埠银行同业的存款 8Y8bFWuc  
amount for note issue 发行纸币的款额 EG^ rh;  
amount of bond 担保契据的款额 !D1#3?L  
amount of consideration 代价款额 6, j60`f)  
amount of contribution 供款数额 tt-ci,X+  
amount of indebtedness 负债款额 DXD+,y\=  
amount of principal of the loan 贷款本金额 \YJQN3^46>  
amount of rates chargeable 应征差饷数额 ]0<K^OIY  
amount of share capital 股本额 xKBi".wA  
amount of sums assured 承保款额 *VXx\&  
amount of variation 变动幅度 !otseI!!/  
amount of vote 拨款数额 1E!.E=Y?M  
amount payable 应付款额 I-8I/RRkmP  
amount receivable 应收款额 lFf>z}eLy  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -ewR:Y@j  
analysis 分析 0x5\{f  
ancillary risk 附属风险 /zh:7N  
annual account 周年帐目；周年帐目报表；年度决算；年结 :55a9d1bL  
annual accounting date 年结日期 &Oz  
annual allowance 每年免税额；年积金；年度津贴；年津 2V;{@k  
annual balance 年度余额 %VB
4/~ "  
annual disposable income 每年可动用收入 A#']e8  
annual estimates 周年预算 19[oXyFI  
annual fee 年费 SN")u  
annual general meeting 周年大会 *ze/$vz-  
annual growth rate 年增率；每年增长率 "D>/#cY1/  
annual long-term supplement 长期个案每年补助金 5{+>3J  
annual pensionable emolument 可供计算退休金的年薪 Pbbi*&i  
annual report 年报 6qmV/DL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (qR;6l  
annual return 周年报表；周年申报表；每年报税表格 N!<l~[rc  
Annual Return Rules 《周年报表规则》 S['%>  
annual review of consumer prices 每年消费物价回顾 %j@/Tx/  
annual roll-forward basis 逐年延展方式 4gEw}WiP  
annual salary 年薪 -#;ZZ\fdj  
annual statement 年度报表；年度决算表 yYe>a^r4R  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 JXww_e[  
annuitant 年金受益人 1NZp
d'$c  
annuity 年金 h5@7@w%
 
annuity contract 年金合约 vMX\q  
annuity on human life 人寿年金 <2kv/  
antecedent debt 先前的债项 sqF.,A,  
ante-dated cheque 倒填日期支票 }jce5E  
anticipated expenditure 预期开支 DfGq m-c  
anticipated net profit 预期纯利 {C?$osrr  
anticipated revenue 预期收入 t{s>B]i^_w  
anti-inflation measure 反通货膨胀措施 z*b|N45O  
anti-inflationary stance 反通货膨胀立场 ]X7_ji(l,  
apparent deficit 表面赤字 Jb9@U/<\  
apparent financial solvency 表面偿债能力 *'-C/  
apparent partner 表面合伙人 $z)egh(z  
application for personal assessment 个人入息课税申请书 * #z@b  
application of fund 资金应用 FncP,F$8   
application to release as liquidator and to destruct the books of accounts and documents =d~pr:.F  
申请免除清盘人职务及毁灭帐簿与文件 3 %r*~#nz  
appointed actuary 委任精算师 s/>0gu]A8  
appointed auditor 委任核数师；委任审计师 ['>r tV  
appointed trustee 委任的受托人 \%}]wf}  
appointer 委任人 w .M  
apportioned pro rata 按比例分摊 1S+T:n  
apportionment 分配；分摊 Z3Ww@&bU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 dF! B5(  
apportionment formula 分摊方程式 )FA:
wsy~E  
apportionment of estate duty 遗产税的分摊 6r%i=z  
appraisal 估价；评估 i8cmT+}>  
appreciable growth 可观增长 Kn?h  
appreciable impact 显着影响 Xa"I  
appreciable increase 可观增长 MR@Qn[RdM  
appreciation 增值；升值 ~EQ# %db  
appreciation against other currencies 相对其他货币升值 ^*y1Fn0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r>KmrU4Q  
appreciation tax 增值税 RMs8aZCa  
appropriation 拨款；拨用；拨付 KG(l=? N  
appropriation account 拨款帐目 ]H`pM9rC  
Appropriation Bill 拨款法案 - ?  i  
appropriation-in-aid system 补助拨款办法 SuV3$-);z  
approved assets 核准资产 0;w 4WJJ  
approved basket stock 认可一篮子证券 3:sx%Ci/2  
approved budget 核准预算 ,k@iNid  
approved charitable donation 认可慈善捐款 eAQ-r\h'2  
approved charitable institution 认可慈善机构 |hDN$By  
approved currency 核准货币；认可货币 
X$%W&:  
approved estimates 核准预算 ZRr.kN+F  
approved estimates of expenditure 核准开支预算 %l%2 hvGZ  
approved overseas insurer 核准海外保险人 o~xGE6A*"  
approved overseas trust company 核准海外信托公司 @o<B>$tbu4  
approved pooled investment fund 核准汇集投资基金 AS4oz:B  
approved provident fund scheme 认可公积金计划 zqXDD; w3  
approved provision 核准拨款 5VVU%STP  
approved redeemable share 核准可赎回股份 u<Ch]m+  
approved regional stock 认可地区性证券 MQ'=qR  
approved retirement scheme 认可退休金计划 XVKRT7U  
approved subordinated loan 核准附属贷款 j(pe6  
arbitrage 套戥；套汇；套利 9A`^(  
arbitrageur 套戥者；套汇者 0uGTc[^^M  
arbitrary amount 临时款项 %bG\  
arrangement 措施；安排；协定 TOvsW<cM
 
arrears 欠款 1:|o7`  
arrears of pay 欠付薪酬 ! bwy/A  
arrears of revenue 逾期未收税款；逾期未收的帐项 i8*(J-M  
articles of association 组织章程；组织细则；组织章程细则  Oo~   
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /p}pdXS  
ascertainment of profit 确定利润 :pvVm>  
"Asia Clear" “亚洲结算系统” :$XlYJrjK  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 <)L[V  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 *^Z -4  
Asian Development Fund [ADF] 亚洲发展基金 =""5 c  
Asian dollar bond 亚洲美元债券 kH[thRk}  
Asian dollar market 亚洲美元市场 J0t_wMJa  
Asian dollar rate 亚洲美元利率 oy=ej+:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 #~r+Z[(,p  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 6>'>BamX  
asked price 沽盘；喊价；索价；卖方报价 }Os7[4RW  
assessable income 应评税入息 L5wFbc"u  
assessable loss 应评税亏损 zP$"6~.  
assessable profit 应评税利润 cA90FqUH  
assessable value 应评税值 2UBAk')O}  
assessed profit 估定利润 ' 1dhdm8  
assessed value 经评估价值 \MAv's4b@  
assessment 评税；评定；估价；评税单 6>b#nFVJ  
assessment number 评税编号；估价编号 '^'PdB  
assessment of additional tax 补加税评税 P;IM -]  
assessment of performance 业绩评估；实绩评价 @,]$FBT"5  
Assessor 评税主任 1_@vxi~aW_  
asset price bubbles 资产价格泡沫 MiMDEe%f%  
asset-backed securities 具资产保证的证券 8K\S]SZ  
assets accretion 资产增值 %^u e  
assets and liabilities 资产与负债 :p$Q3  
assets betterment statement 资产递增表；资产改进表 Yg;7TKy  
assets lending 实物放款；有抵押贷款 HoZsDs.XZ  
assets of the company passing on the death 死者去世时转移的公司资产 dZCjg0cx  
assets pledged as security for liabilities 用作负债抵押的资产 z;&J9r$`  
assets portfolio 资产投资组合 rFW,x_*_vP  
assets price 资产价格 l% {<+N  
assets quality 资产质素 i06|P I  
assets realization 资产变现 `mS0]/AV/  
assets refinancing arrangement 资产再集资安排 -_>E8PhM  
assets securitization 资产证券化 b,#?LdQ%  
assets situated outside Hong Kong 在香港以外地方的资产 xr^fP~V|)0  
assets stripping 削减资产；拆卖资产 Rvj[Csgi  
assets value 资产值 T^2o'_:  
assignee 承让人 :SN/fY  
assignment 转让；转让书；转让契 _u#r;h[  
assignment of interest 权益转让 5RKs2eV  
assignment of letters patent and trade mark 专利证书及商标转让 'pT8S  
assignment of property 物业转让；物业转让书 fQ
f5%  
assignment right 转让权 L,sXJ23.  
assignor 转让人 8?hj}}H  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 kM
76?M  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ZP
<OyX?  
associate member 附属会员 y# IUDnRJ  
associated body corporate 相联法人团体 l0%7u  
associated company 相联公司；联属公司 8@KGc )k  
associated corporation 相联法团 D\z`+TyJ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] A/~^4DR  
公认会计师公会〔英国〕 q)RTy|NJ^  
Association of Futures Exchange Brokers 香港期货经纪协会 z+j3j2  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 6KX/Yj~B  
association of underwriters 承保人组织 I5W#8g!{  
assumption of control 接管 "]yfx@)_  
assurance 担保；保险；转易；转易书 odTIz{9qG  
assurance of interest 权益的转易 LP}'upv  
at 19XX price 按一九ＸＸ年价格计算 ,'@t.XP  
at a discount 按赔价计算；按贴水价格计算；打折扣 GOX2'N\h^  
at a premium 按溢价计算；按升水价格计算 B1J2m^  
at call 通知付款；按通知 5Qxm\?0J
  
at constant market price 按固定市价计算 b2hXFwPe  
at constant price 按固定价格计算 W"5VqN6v  
at cost 按成本计算 +VO(6Jn  
at current market price 按当时市价计算；按现时市价计算 O/fm/  
at current price 按当时价格计算；按现时价格计算 g`41d  
at factor cost 按要素成本计算；按生产要素成本计算 v@qVT'qlU  
at money-of-the-day price 按付款当日价格计算 .QDeS|l  
at or better 按指定或较佳价位〔买卖指令〕 awOH50R  
at par 按面值计算；平价 ^dKtUH/78G  
at sight 见票即付 hJ~=eYK?J  
at the close 按收市盘 2Gn26L5
 
at the opening 按开市盘 DxG8`}+  
attestation 见证；见证条款 8/W2;>?wKc  
at-the-money option 平价期权 Jy-V\.N>s  
attorney 受权人；受托代表人 et@<MU@`  
attornment 新拥有人承认书 6FEIQ#`{  
attributable profit 可归属利润
TL: 6Pe  
attributable share value 可归属股份价值 Gg{M  
Auckland Stock Exchange 奥克兰证券交易所 )/BbASO$)Z  
auction 拍卖 )8V=!
73  
auctioneer 拍卖商 o=C'u  
audit 审计；核数 yzyK$WN\[3  
Audit Commission 审计署 'A'[N :i  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Url8&.pw  
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〕 \mNN ) K@  
audit review 帐目审查 ;~n^/D2.  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 B5!|L)7>{p  
audited account 审计帐目；经审计的帐目 v=E(U4v9e  
audited annual account 经审计的周年帐目 T0%l$#6v  
audited balance sheet 经审计的资产负债表 x+W,P  
auditor 核数师；核数主任；审计师 `~2I  
auditor's certificate 核数师证明书；审计师证明书 B[;aNyd<  
auditor's report 核数师报告；审计师报告 v}Kj+9h  
Aussie bond 澳元债券 H~lvUHN  
austerity budget 紧缩预算 4.q^r]m*  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ]eo%eaA   
Australia All Ordinaries Index 澳洲所有普通股票指数 '_FxxLAO  
Australian Dollar [AUD] 澳元 1( rN  
Australian Options Market 澳大利亚期权市场 Z^#u n  
Australian Securities Commission 澳洲证券事务监察委员会 Qv1cf  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Gw+pjSJL`  
Australian Stock Exchange 澳大利亚证券交易所 Uh3N#O  
Austrian Schilling [ATS] 奥地利先令 .:B;%*  
authentication 认证；鉴证 E[c6*I  
authority to purchase 委托购买证；委购书 FR6PY  
authorization 认可；核准；授权；授权书 h<bCm`qj  
authorization by direction 指示授权 4z,/0  
authorization by instruction 指令授权 q)OCY}QA  
authorization by warrant 令状授权 "$A5:1;  
authorization of unit trust 单位信托的认可 & DhdB0Hjf  
authorized agent 指定代理人 nt*K@  
authorized capital 法定资本 Y {|is2M9'  
authorized clerk 出市员 ?{wD%58^oG  
authorized dealer 认可交易商 v>0} v)<v  
authorized financial institution 认可财务机构 S#S&_#$`,X  
authorized fund 认可基金 o~26<Lk  
authorized fund house 获授权的基金公司；认可基金公司 hY|-l%2f  
authorized institution 认可机构 W:O
p\  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
8+8L'Yv;  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 zEi\#Zg$  
authorized insurer 获授权保险人；获认可承保人 W>&!~9H  
authorized investment 特准投资项目 q$'[&&_  
authorized person 获授权人 ,91n  
authorized representative 获授权代表 ku
GaOO  
authorized share capital 法定股本 Dw<bLSaW&  
automated quotation system 自动报价系统 XzPUll;ZU  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Em(Okr,0  
自动交易系统〔香港期货交易所有限公司〕 C0CJ;   
automatic adjustment mechanism 自动调整机制 .HPa\b\L>  
automatic adjustment system 自动调整系统 -x-EU#.G  
Automatic Clearing House 自动票据交换所 1wBmDEhS  
automatic exchange rates accumulation system 自动化汇率累集系统 NYc;Zwv9  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕  huvn_  
automatic teller machine [ATM] 自动柜员机 m|Sf'5fK  
autopay 自动转帐 %uvA3N>  
available assets 可用资产  vPAL,  
available fiscal reserve 现存财政储备 |BXp`  
available profit 可用利润 \s7/`  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 .z^O y_S{  
average 平均；平均数；海损 ?nZe.z-%6  
average basic salary 平均基本薪金 W#\{[o  
average consumer expenditure 平均消费开支；一般消费开支 co-1r/ -O  
average cost 平均成本 <7`U1DR=  
average cost of land production 增辟土地平均成本 Ezr q2/~Q  
average daily turnover 平均每日成交额 ?%$~Bb _  
average daily wage rate 平均每日工资率 Q;GcV&f;f  
average expenditure pattern 平均开支模式 :"cKxd  
average growth rate 平均增长率 <MoyL1=  
average net fixed assets 固定资产平均净值 k}!'@  
average of relatives 相对价格平均数 M"6J"s
 
average price 平均价格 I8k+Rk*  
average propensity to consume 平均消费倾向；一般消费倾向 2?:'p[z"]  
average propensity to save 平均储蓄倾向；一般储蓄倾向 m@2=vq1f  
average rate 平均率 -B#K}xL|x  
average revenue 平均收入；平均收益 &a)d,4e<M  
average stock 平均库存；平均存货 MeV*
]*   
average yearly rent 平均年租 O
+]'*~a  
avoidance of double taxation 避免双重课税 H3( @Q^9  
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 1 hD(l6tG@  
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