一些有用的会计术语(也不知道发的地方对不对)A

A: :kgh~mx5LF  
A share Ａ股；甲类股份 -xtT,^<B  
abatement of tax 减税；减扣免税额 9X*Nk~}Y  
ABN AMRO Bank N.V. 荷兰银行 hr vTFJ  
above-the-line expenditure 线上项目支出；经常预算支出 &=@{`2&  
above-the-line receipt 线上项目收入；经常预算收入 zD{]3pg  
ABSA Asia Limited 南非联合亚洲有限公司 4(Lmjue]?  
absolute change 绝对数值变更 :>&q?xvA  
absolute expenditure 实际开支 &da=hc,>%  
absolute guideline figure 绝对准则数字 C$w%! jE  
absolute interest 绝对权益 u^2`$W  
absolute order of discharge 绝对破产解除令 alb3oipOB  
absolute profit margin 绝对利润幅度 Y
% iqSY  
absolute value 实值；绝对值 @O#!W]6NT6  
absolutely vested interest 绝对既得权益 Cut~k"lv  
absorbed cost 已吸收成本；已分摊成本 >_}isCd,  
absorption 吸收；分摊；合并 @|Pm%K`1  
absorption rate 吸收率；摊配率；分摊率 _(m72o0g>>  
ACB Finance Limited 亚洲商业财务有限公司 Pe%[d[k  
acceptable form of reciprocity 合理的互惠条件 [:X@|,1V!L  
acceptable rate 适当利率；适当汇率 qTuR[(  
acceptance agreement 承兑协议 Mq> 4!  
acceptance for honour 参加承兑 b31$i 5{  
acceptor 承兑人；接受人；受票人 w.m8SvS&b  
acceptor for honour 参加承兑人 BE?]P?r?  
accident insurance 意外保险 pCKP{c=6Q  
Accident Insurance Association of Hong Kong 香港意外保险公会 /2K"Mpf8  
accident insurance scheme 意外保险计划 K6v~!iiK$  
accident year basis 意外年度基准 I5"wa:Z  
accommodation 通融；贷款 ^+(5[z  
accommodation bill 通融票据；空头票据 Q>1BOH1by  
accommodation party 汇票代发人 Z=Y29V8  
account balance 帐户余额；帐户结余 <nk|Z'G E  
account book 帐簿 Nc+0_|,  
account collected in advance 预收款项 >G`p T#  
account current book 往来帐簿 hU
MG}<  
account of after-acquired property 事后取得的财产报告 c9/w{
}F  
account of defaulter 拖欠帐目 JH?ohA  
account payable 应付帐款 Cv#aBH'N  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 T~UDD3  
account receivable 应收帐款 s$fM,l:!  
account receivable report 应收帐款报表 1Yb&E7j  
account statement 结单；帐单；会计财务报表 NpVL;6?7T  
account title 帐户名称；会计科目 ZKi&f,:  
accountant's report 会计师报告 'w:ugb9]  
Accountant's Report Rules 会计师报告规则 lelmX  
accounting and auditing procedure 会计与审计程序；会计与核数程序 T}Tv}~!f  
Accounting Arrangements 《会计安排》 ucl001EK  
accounting basis 会计基础 x;vfmgty  
accounting by Official Receiver 破产管理署署长呈交的帐目 $0Y`>3  
Accounting Circular 《会计通告》 Z %pc"  
accounting class 会计类别 vobC/m  
accounting date 记帐日期；会计结算日期 %FjUtB  
accounting for money 款项核算 *BKD5EwS  
Accounting Officer 会计主任 {K|?i9K  
accounting period 会计报告期；会计期 +`>7cy%cZ  
accounting policy 会计政策；会计方针 m>uG{4<-  
accounting practice 会计惯例 MHwfJ{"zo  
accounting principle 会计准则 &4%pPL\f  
accounting record 会计记录 dS1HA>c)O  
accounting report 会计报告 *R6lK&  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 I_1?J* b4k  
Accounting Society of China 中国会计学会 Y}[<KK}_  
accounting statement 会计报表 e'mF1al  
accounting system 会计制度；会计系统 \Z5Wp5az},  
accounting transaction 会计事项；帐务交易 wUvE  
accounting treatment 会计处理 jIKg*
@  
accounting year 会计年度 n@pwOHQn<|  
accretion 增值；添加 ed'[_T}T3t  
accrual 应计项目；应累算数目 <)d%c%f'`  
accrual basis 应计制；权责发生制 "~Fg-{jM%  
accrual basis accounting 应计制会计；权责发生制会计 INndTF  
accrue 应累算；应计 #Y= A#Yz,{  
accrued benefit 应累算利益  S.MRL,  
accrued charges 应计费用 j~'.XD={  
accrued cumulative preference share dividend 应累算的累积优先股股息 Hzz{wY   
accrued expenses 应累算费用 "ku[b\W  
accrued interest payable 应付利息；应计未付利息 H&s`Xr  
accrued interest receivable 应收利息；应计未收利息 9~V'Wev  
accrued right 累算权益 !*l/Pr^8  
accruing profit 应累算的利润 }Y-V!z5z!  
accumulated fiscal reserve 累积财政储备 s#7"ZN  
accumulated profit 累积利润；滚存溢利 #IH9S5B [  
accumulated reserve 累积储备 NDRDPD  
accumulation of surplus income 累积收益盈余 |lhnCShw  
acquired assets 既得资产 (MXy\b<  
acquisition 收购；购置；取得 Oti;wf G7o  
acquisition cost 购置成本 WB:0}b0Gu  
acquisition expenses 购置费用 xh;gAh5n  
acquisition of 100% interest 收购全部股权 W'6DwV|  
acquisition of control 取得控制权 !oyo_h  
acquisition of fixed assets 购置固定资产 0YoKSo  
acquisition of shell “买壳” v7(7WfqP  
acquisition price 收购价 ;Tbo \Wp9  
act of God 天灾 ZvyZ5UA  
acting partner 执事合伙人 B~:yM1f@u4  
active market 买卖活跃的市场；交投畅旺的市场；旺市 4j3q69TZR  
active partner 积极参与的合伙人 'bbw0aB4  
active trading 交投活跃 bg~CV&]M  
actual circulation 实际流通 hP:>!KJ  
actual cost 实际成本 u-~ec{oBu  
actual expenditure 实际开支；实际支出 DVd8Ix<  
actual income 实际入息；实际收入；实际收益 ";.j[p:gi  
actual market 现货市场 Hec8pL  
actual price 现货价；实际价格 WSpF/Wwc  
actual profit 实际利润 }hy4EJ  
actual quotation 实盘；实际价位；实际报价 AYf}=t|  
actual year basis 按实际年度计算 |6So$;`  
actuals 实货 |>}CoR7  
actuarial investigation 精算调查 ztU"CRa8  
actuarial principle 精算原则 qX}3}TL  
actuarial report 精算师报告 o?ug`m"  
Actuarial Society of Hong Kong 香港精算学会 @.sn  
actuarial valuation 精算师估值 6zM:p/  
actuary 精算师 :[@rA;L  
ad referendum agreement 暂定协议；有待覆核的协定 /J^dzvH  
ad valorem duty 从价税；按值征税 23CvfP  
ad valorem duty system 从价税制 !WXV1S  
ad valorem fee 从价费 Nd(3q]{  
ad valorem tariff 从价关税 +VVn@=&?  
additional allowance 额外免税额 ">T\
]V$R  
additional amount for unexpired risk 未过期风险的额外款额 -+F,L8  
additional assessable profit 补加应评税利润 &/m^}x/_W  
additional assessment 补加评税 !=S?*E +j)  
additional commitment 额外承担 o"Xv)#g&  
additional commitment vote 额外承担拨款 ^m7y=CJM  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4lPO*:/  
additional dependent parent allowance 供养父母额外免税额 0$Tb5+H5  
additional provision 额外拨款 i>S@C@~  
additional stamp duty 附加印花税 *Y85evq  
additional tax 补加税罚款；补加税款 09McUR@  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 1*A^v  
adjudged bankrupt 被裁定破产 bF9.k  
adjudicated bankrupt 裁定破产人 &Sb)a  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 zgFL/a<  
adjudication of bankruptcy 裁定破产；宣告破产 oY~q^Y  
adjudication of insolvency 裁定无力偿还债务 ]6(%tU  
adjusted actual 经调整的实数；调整后的实数 yoGG[l2k>s  
adjusted current assets 经调整的流动资产；调整后的流动资产 & *tL)qKDc  
adjusted figure 经调整的数字；调整后的数额 =9TwBr.CJ  
adjusted liabilities 经调整的负债；调整后的负债 DD/
B\  
adjusted loss 经调整的亏损；调整后的亏损 `Fcr`[  
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
"(jD*\8x  
adjusted profit 经调整的利润；调整后的利润 T=/c0#Q|q  
adjusted surplus 经调整的盈余额；调整后的盈余额 7a>+ma\  
adjusted value 经调整的价值；调整后的价值 :PV3J0pB~  
adjustment 调整；修订；理算〔保险〕 ~>)>hy)  
adjustment centre 调剂中心 _#M4zO7  
adjustment lag 调整过程的时间差距；调整时差 RQ0^ 1 R  
adjustment mechanism 调整机制 `(j~b=PP  
adjustment of loss 亏损调整 =m<b+@?T  
adjustment process 调整过程；调整程序 b7hICO-w  
adjustment range 调整幅度 EkV#i  
administered exchange rate 受管制汇率 .hckZx /  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 n-K/dI  
administration expenses 行政费用 !>'A2V~F  
administration fee 手续费；行政费 8nZ_.  
administration in bankruptcy 破产管理 nt"\FZ*;3  
administration order 遗产管理令 Fr50hrtkU  
administrator 管理人；遗产管理人 mfj%-)l9  
administrator of the estate 遗产管理人 m>Z3p7!N}  
admission of debt 债项承认书 O-.G("  
admission of proof 接纳债权证明 )09ltr0@"  
advance 放贷款项；垫付款项；预支款项；预付款项 ?h1g$SBxk  
advance account 暂支帐目；预付款帐户 w3i74C&0  
advance compensation 预付补偿金 h>>~Bi  
advance from shareholder 股东垫款 -5v{p  
advance pending reimbursement 预支以待日后付还 kJ%a;p`O  
advanced economy 先进经济体系 4,@jSr|I3i  
advancement 预付；预付财产 pj7al;  
advances warrant 垫款令 +PBl3  
advancing 贷出 p+ReQ.5|  
adverse balance 逆差 HJb^l 4Q  
adverse exchange 逆汇 !d 4DTo  
advertisement addressed to shareholders 在报章刊登的致股东通告 ^KD1dy3(  
advice for collection 托收通知书 x [vbi  
advice of drawing 提款通知书；汇票通知书 n?c[ E+i;  
advice of payment 付款通知 #"oLz"{  
Advisory Committee [Securities and Futures Commission] i<$?rB!i<1  
谘询委员会〔证券及期货事务监察委员会〕 3w>1R>7  
Advisory Committee on Diversification 经济多元化谘询委员会 C/ VHzV%q  
affidavit 誓章；遗产申报誓章 gcI<bY  
affidavit of no receipt 述明无收款的誓章 {oAD;m`  
affiliate 联号；联营公司；附属公司 % dtn*NU  
affiliated company 附属公司；联号；联营公司 qOmL\'8  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 h:7\S\|8  
affordability 负担能力 ;>/Mal  
African Development Bank [AfDB] 非洲开发银行 mS}.?[d"  
after-acquired property 事后取得的财产 <k3KCt  
after-hours dealing 市后交易 >;"%Db  
after-tax profit 税后盈利；税后利润；税后溢利 ;TC]<N.YJT  
agency agreement 代理协议 [ Y{  
agency expenses 代理机构的开支 SnX)&>B  
agency fee 代理费 P_H2[d&/>D  
Agency Law 《代理法》 ltrti.&  
agent 代理人；承销人 w_"-rGV  
agent of company 公司代理人 uzb|yV'B  
agent's fee 代理人费；经纪费 } PL{i  
aggregate 总计；总数；总体数字 [xb'73  
aggregate amount 总款额；总额 t%,:L.?J#  
aggregate assets and liabilities 总体资产与负债 OW6dK#CFt  
aggregate at constant price 按固定价格计算的总体数字 ~233{vh$=>  
aggregate demand 总需求 Bx)!I]gi_  
aggregate gross position 总持仓量 ;y7+Q  
aggregate limit 总限额 (I6Q"&h]  
aggregate of salaries tax 合计薪俸税 %p7onwKq0  
aggregate performance 总体表现；总体业绩 Ik,N/[  
aggregate supply 总体供应 C \5yo  
aggregate surplus 总盈余 nxEC6Vh'  
aggregate total 整体总额 b%x=7SMXO  
aggregate value 总值；合计价值 XL44pE m  
aggregated basis 合计基准 `c^">L  
aggregated net chargeable income 合计应课税入息实额 J
!|
R1  
aggregation 合并计算；合计；总和 InRRcn(  
aggregation of incomes of husband and wife 夫妇入息合并计算 =/xx:D/  
aggregation of property 财产的总和 mm*nXJ  
agio 差价；贴水 `tuGy}S2  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 U)iBeYW:  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .i )n1  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 E:uTjXt  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment yW*,Llb5  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 vV=rBO0a?  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [
5!{>L`  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 pKLNBR|  
agreement for a settlement 授产协议 N_FjEZpX  
agreement for assignment 转让协议 =b"{*Heuw  
agreement for sale 售卖协议；买卖协议 J0f!+]~G3  
agreement for sale and purchase 买卖协议 =
eS?`|  
agreement for the payment of interest 支付利息协议 0dsL%G~/N  
agreement for the repayment of money 还款协议 RH7!3ye  
agreement of reinsurance 再保险协议 s`G}MU  
Agricultural Bank of China 中国农业银行 lSoAw-@At8  
air passenger departure tax 飞机乘客离境税 B@z ng2[  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 a*&&6Fo  
airport tax 机场税 tC
RsaDK>  
alcohol duty 酒精税 A"qDc  
alienation 让与；让渡；转让 Z<=L  
alimony 生活费；赡养费 ugj I$u  
All Ordinaries Index [AOI] 所有普通股指数 2[1t )EW  
all risks 全险；综合险 g-u4E^,*|  
All Sales Record for Stock Market 《股票市场成交报告》 BW3Q03SW6  
Allied Capital Resources Limited 新联财务有限公司 b&Laxki  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2dB]Lw@s  
allocation letter 拨款信件 K:VZ#U(_  
allocation of fund 分配款项；预留款项 B>S>t5$  
allocation of profit 利润分配；溢利分配 CQmozh-  
allocation warrant 拨款令 ^U*1_|Jh  
allotment 分配；配股 (7&b)"y  
allotment notice 股份配售通知；配股通知 xh#pw2v7V  
allotment of shares 股份分配 p/l">d]+  
allowable 可获宽免；免税的 p)z#%BY56  
allowable business loss 可扣除的营业亏损 WlW%z(RC  
allowable expenses 可扣税的支出 7 _"G@h  
allowance 免税额；津贴；备抵；准备金 )_>'D4l?  
allowance for debts 债项的免税额 b>#=7;  
allowance for depreciation by wear and tear 耗损折旧免税额 ZP@NV|B  
allowance for funeral expenses 殡殓费的免税额 De{ZQg)  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .!+7|us8l\  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,h/l-#KS  
allowance to debtor 给债务人的津贴 f)Y~F/[$P  
alteration of capital 资本更改 :AQ9-&i/a-  
alternate trustee 候补受托人 3 _!MVT  
amalgamation 合并 #Jp|Cb<qx  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 X(.[rC>  
ambit of charges 征税范围；收费范围 .r-Zz3  
amended valuation 经修订的估值 JrX. f  
American Commodities Exchange 美国商品交易所 ZzQLbCV  
American Express Bank Limited 美国运通银行 ZCBF&.!  
American Stock Exchange 美国证券交易所 KLuOg$i  
amortization 摊销 z6,E}
Y  
amount due from banks 存放银行同业的款项 H?ug-7k/  
amount due from banks abroad 存放海外银行同业的款项 YRv96|c,  
amount due from holding companies 控股公司欠款 W|E %  
amount due from local banks 存放本港银行同业的款项 'mm>
E  
amount due to banks 银行同业的存款 a2]ZYY`R7  
amount due to banks abroad 海外银行同业的存款 %] :ZAmN  
amount due to holding companies 控股公司存款 _7qa~7?f  
amount due to local banks 本港银行同业的存款 RED@|[Qh  
amount due to outport banks 外埠银行同业的存款 H4T~Kv  
amount for note issue 发行纸币的款额 #,1)@[  
amount of bond 担保契据的款额 <u],R.S)  
amount of consideration 代价款额 Bva2f:)K|  
amount of contribution 供款数额 sO(4F8cpU  
amount of indebtedness 负债款额 VfDa>zV3  
amount of principal of the loan 贷款本金额 zMO#CZ t  
amount of rates chargeable 应征差饷数额 ;|$oz{Ll  
amount of share capital 股本额 qUn+1.[%  
amount of sums assured 承保款额 .LnknjC  
amount of variation 变动幅度 5:5d=7WX  
amount of vote 拨款数额 =}I=s@  
amount payable 应付款额 Aeo=m}C;  
amount receivable 应收款额 9x8Vsd  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %BT]h3dcSS  
analysis 分析 u~JR]T  
ancillary risk 附属风险 a({N}ZDo  
annual account 周年帐目；周年帐目报表；年度决算；年结 Ro `Xs.X  
annual accounting date 年结日期 =1VZcLNt  
annual allowance 每年免税额；年积金；年度津贴；年津 rQ2TPX<?a  
annual balance 年度余额 !mB `FC  
annual disposable income 每年可动用收入 C?W}/r[  
annual estimates 周年预算 1{a4zGE?[  
annual fee 年费 p8?"}  
annual general meeting 周年大会 nqTOAL9FF  
annual growth rate 年增率；每年增长率 ;i/? fw[h  
annual long-term supplement 长期个案每年补助金 ZSD7%gE<D  
annual pensionable emolument 可供计算退休金的年薪 oQ*LP{M  
annual report 年报 tGbx/$Y   
Annual Report on the Consumer Price Index 《消费物价指数年报》 voTP,R[}85  
annual return 周年报表；周年申报表；每年报税表格 VeY&pPQ  
Annual Return Rules 《周年报表规则》 !"-.D4*r  
annual review of consumer prices 每年消费物价回顾 iTT%_-X-  
annual roll-forward basis 逐年延展方式 %""h:1/S  
annual salary 年薪 OjG`s-91&  
annual statement 年度报表；年度决算表 }*C  
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`&}B  
annuitant 年金受益人 ^|hVFM2  
annuity 年金 SkCux  
annuity contract 年金合约 pp7 $Q>6  
annuity on human life 人寿年金 
[gZR}E  
antecedent debt 先前的债项 /;[x3}[  
ante-dated cheque 倒填日期支票 c^puz2  
anticipated expenditure 预期开支 
&"27U  
anticipated net profit 预期纯利 _V0%JE'  
anticipated revenue 预期收入 D:z_F
NN  
anti-inflation measure 反通货膨胀措施 R?tjobk!  
anti-inflationary stance 反通货膨胀立场 + 660/ e8N  
apparent deficit 表面赤字 (ov&iNx  
apparent financial solvency 表面偿债能力 "!eq~/nk  
apparent partner 表面合伙人 0_Elxc  
application for personal assessment 个人入息课税申请书 Qgv g*KX  
application of fund 资金应用 D/;[x{;E  
application to release as liquidator and to destruct the books of accounts and documents YTTij|(  
申请免除清盘人职务及毁灭帐簿与文件 G-R83Orl  
appointed actuary 委任精算师 bu $u@:q 6  
appointed auditor 委任核数师；委任审计师 Zg>]!^X8  
appointed trustee 委任的受托人 ,w9|?%S  
appointer 委任人 2dHsM'ze  
apportioned pro rata 按比例分摊 x'OP0],#  
apportionment 分配；分摊 * {~`Lw)y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +9pock  
apportionment formula 分摊方程式 DnG9bVm>  
apportionment of estate duty 遗产税的分摊 z}Us+>z+jc  
appraisal 估价；评估 #T{)y  
appreciable growth 可观增长 F+ RE  
appreciable impact 显着影响 b353+7"|  
appreciable increase 可观增长 '=\>n(%Q  
appreciation 增值；升值 utl-#Wwt/  
appreciation against other currencies 相对其他货币升值 #sg dMrVQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "68X+!  
appreciation tax 增值税 cu'(Hj  
appropriation 拨款；拨用；拨付 G)M! , Q  
appropriation account 拨款帐目 o`7 Z<HF  
Appropriation Bill 拨款法案 ZH>i2|W<  
appropriation-in-aid system 补助拨款办法 T\=#y  
approved assets 核准资产 Zs-lN*u7.  
approved basket stock 认可一篮子证券 (\r^0>H  
approved budget 核准预算 /0fHkj/J=B  
approved charitable donation 认可慈善捐款 L%<]gJtrO  
approved charitable institution 认可慈善机构 ZJF+./vN  
approved currency 核准货币；认可货币 `g)  
approved estimates 核准预算 B*Om\I  
approved estimates of expenditure 核准开支预算 vW!O("\7K<  
approved overseas insurer 核准海外保险人 W,H=K##6<  
approved overseas trust company 核准海外信托公司 'Nuy/\[{\  
approved pooled investment fund 核准汇集投资基金 P{:Zxli0  
approved provident fund scheme 认可公积金计划 w:iMrQeJg  
approved provision 核准拨款 ,=c(P9}^  
approved redeemable share 核准可赎回股份 Gr)G-zE  
approved regional stock 认可地区性证券 %X}vuE[[UC  
approved retirement scheme 认可退休金计划 j8PeO&n>  
approved subordinated loan 核准附属贷款 !
>=lah$&  
arbitrage 套戥；套汇；套利 U /~uu  
arbitrageur 套戥者；套汇者 q8;MPXSG3  
arbitrary amount 临时款项 4`fV_H.8  
arrangement 措施；安排；协定 k'PvQl"I  
arrears 欠款 a^E>LJL  
arrears of pay 欠付薪酬 Sl'$w4s   
arrears of revenue 逾期未收税款；逾期未收的帐项 VlSM/y5  
articles of association 组织章程；组织细则；组织章程细则 j
vD_{r  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 R#8cOmZ  
ascertainment of profit 确定利润 7 b(  
"Asia Clear" “亚洲结算系统” :F#^Q%-IS  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 7#oq|5  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 V[]Pya|s+  
Asian Development Fund [ADF] 亚洲发展基金 s,!vBSn8  
Asian dollar bond 亚洲美元债券 U
UZm]G+  
Asian dollar market 亚洲美元市场 p5w9X+G%  
Asian dollar rate 亚洲美元利率 #Ufb  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 }bdoJ5  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 9V&+xbR&  
asked price 沽盘；喊价；索价；卖方报价 [wiB1{/Ls.  
assessable income 应评税入息 UL#:!J/34  
assessable loss 应评税亏损 2Oyw#1tdn  
assessable profit 应评税利润 ["Tro;K#  
assessable value 应评税值 XP:fL NpQ  
assessed profit 估定利润 55UPd#
E'  
assessed value 经评估价值 K :+q9;g  
assessment 评税；评定；估价；评税单 Bt5 P][<  
assessment number 评税编号；估价编号 T<b*=i  
assessment of additional tax 补加税评税 yJO Jw o^  
assessment of performance 业绩评估；实绩评价 $cwmfF2C  
Assessor 评税主任 !$ii*}  
asset price bubbles 资产价格泡沫 Y6hV ;[\F  
asset-backed securities 具资产保证的证券 PApr8Xe  
assets accretion 资产增值 D^P0X:T]  
assets and liabilities 资产与负债 %zRuIDmv  
assets betterment statement 资产递增表；资产改进表 "U
hE'\()  
assets lending 实物放款；有抵押贷款 A #m_w*  
assets of the company passing on the death 死者去世时转移的公司资产 N;BuBm5K  
assets pledged as security for liabilities 用作负债抵押的资产 1>Vq<z  
assets portfolio 资产投资组合 A-_M=\  
assets price 资产价格 T /IX(b'<  
assets quality 资产质素 9HiyN>(  
assets realization 资产变现 ;lrO?sm
 
assets refinancing arrangement 资产再集资安排 CR2.kuM0~  
assets securitization 资产证券化 G %\/[ B  
assets situated outside Hong Kong 在香港以外地方的资产 ycki0&n3  
assets stripping 削减资产；拆卖资产 ,`!lZ| U  
assets value 资产值 U 0~BcFpD  
assignee 承让人 YGs'[On8  
assignment 转让；转让书；转让契 eY^zs0  
assignment of interest 权益转让 2Q@Jp`#,4  
assignment of letters patent and trade mark 专利证书及商标转让 Vm8dX?  
assignment of property 物业转让；物业转让书 "oFi+']*  
assignment right 转让权 . .S3-(xW  
assignor 转让人 ?p 4iXHE  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 V>E7!LIn.  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 c&wiTvRV  
associate member 附属会员 w9RBT(u  
associated body corporate 相联法人团体 &+ PVY>q  
associated company 相联公司；联属公司 %H&WihQ  
associated corporation 相联法团 =_g#I  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ip
s)-1  
公认会计师公会〔英国〕 p[At0Gc L  
Association of Futures Exchange Brokers 香港期货经纪协会 
V EsM  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 qdKqc,R1{  
association of underwriters 承保人组织 ;#IrHR*Bk  
assumption of control 接管 ?MmQ'1N  
assurance 担保；保险；转易；转易书 )p>p3b g  
assurance of interest 权益的转易 u>agVB4\F  
at 19XX price 按一九ＸＸ年价格计算 8\:>;XG6f  
at a discount 按赔价计算；按贴水价格计算；打折扣 7t}s5}Z 4  
at a premium 按溢价计算；按升水价格计算 k{b|w')  
at call 通知付款；按通知 uy
sTyzx  
at constant market price 按固定市价计算 F$1{w"&  
at constant price 按固定价格计算 a_{'I6a*,  
at cost 按成本计算 C!+PBk[9  
at current market price 按当时市价计算；按现时市价计算 tX1`/}``  
at current price 按当时价格计算；按现时价格计算 )\2KDXc  
at factor cost 按要素成本计算；按生产要素成本计算 AFvv+ ss  
at money-of-the-day price 按付款当日价格计算 5rCJIl.  
at or better 按指定或较佳价位〔买卖指令〕 f?GoBh<  
at par 按面值计算；平价 $v
e$Sq  
at sight 见票即付 i[FY
R;C  
at the close 按收市盘 mvt-+K?U  
at the opening 按开市盘 _LfbEv<,T  
attestation 见证；见证条款 3$:F/H  
at-the-money option 平价期权 }aXSMxCd  
attorney 受权人；受托代表人 ,WnZ^R/n  
attornment 新拥有人承认书 '/

9MN;_  
attributable profit 可归属利润 wxj}k7_(`A  
attributable share value 可归属股份价值 0c!^=(  
Auckland Stock Exchange 奥克兰证券交易所 KD+&5=Y  
auction 拍卖 Bj><0 cNF  
auctioneer 拍卖商 0raFb,6l  
audit 审计；核数 BI*0JKQu  
Audit Commission 审计署 T \- x3i  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] \dE{[^.5  
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〕 n<> ^cD  
audit review 帐目审查 -O=xgvh"  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Y$c7uA:4  
audited account 审计帐目；经审计的帐目 @]}/vsI m  
audited annual account 经审计的周年帐目 ya^8mp-  
audited balance sheet 经审计的资产负债表 C\Yf]J  
auditor 核数师；核数主任；审计师 -wl&~}%M  
auditor's certificate 核数师证明书；审计师证明书 dV'^K%#  
auditor's report 核数师报告；审计师报告 eX}aa0  
Aussie bond 澳元债券 '/0e!x/8  
austerity budget 紧缩预算  n6Uf>5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 < ]+Mdy  
Australia All Ordinaries Index 澳洲所有普通股票指数 wmXI8'~F&  
Australian Dollar [AUD] 澳元 z-g6d(  
Australian Options Market 澳大利亚期权市场 ;1nXJ{jKw  
Australian Securities Commission 澳洲证券事务监察委员会 Y9vi&G?Jl  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 gN[t  
Australian Stock Exchange 澳大利亚证券交易所 J]S30&?  
Austrian Schilling [ATS] 奥地利先令 S*J\YcqSC  
authentication 认证；鉴证 S>*i\OnI'  
authority to purchase 委托购买证；委购书 ycOnPTh  
authorization 认可；核准；授权；授权书 ~dLbhjden  
authorization by direction 指示授权 '|5o(6u'  
authorization by instruction 指令授权 y x#ub-A8  
authorization by warrant 令状授权
ev+H{5W8  
authorization of unit trust 单位信托的认可 h?B1Emlq  
authorized agent 指定代理人 l.
 l)w  
authorized capital 法定资本 EowzEGq!a5  
authorized clerk 出市员 5P\A++22Y  
authorized dealer 认可交易商 FU .%td=:  
authorized financial institution 认可财务机构
S'ms>ZENC  
authorized fund 认可基金 ?vI2mra+  
authorized fund house 获授权的基金公司；认可基金公司 o~"Y_dLsW  
authorized institution 认可机构 5_L,7\5#  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 vZ$E [EG}  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 VGxab;#,:3  
authorized insurer 获授权保险人；获认可承保人 .j|uf[?h  
authorized investment 特准投资项目 /Qef[$!(  
authorized person 获授权人 aE3eYl9u  
authorized representative 获授权代表 ]$^HGmP  
authorized share capital 法定股本 ME]89 T&  
automated quotation system 自动报价系统 98?O[=  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] -J#RGB{7  
自动交易系统〔香港期货交易所有限公司〕 L,nb<  
automatic adjustment mechanism 自动调整机制 =Bm|9A1  
automatic adjustment system 自动调整系统 jA^Dk$  
Automatic Clearing House 自动票据交换所 IqsUtWSp  
automatic exchange rates accumulation system 自动化汇率累集系统 ;C:|m7|  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 59W~bWHCP  
automatic teller machine [ATM] 自动柜员机 t#y,9>6  
autopay 自动转帐 HyKA+7}  
available assets 可用资产 1n7'\esC*  
available fiscal reserve 现存财政储备 afD {w*[8  
available profit 可用利润 p>3QW3<  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 a;-%C{S9r  
average 平均；平均数；海损 I\c7V~^hnG  
average basic salary 平均基本薪金 QUvSeNSp  
average consumer expenditure 平均消费开支；一般消费开支 %N(>B_t\  
average cost 平均成本 #9.%>1{6Y  
average cost of land production 增辟土地平均成本 t?Qbi)T=z  
average daily turnover 平均每日成交额 uWFyI"  
average daily wage rate 平均每日工资率 ;PU'"MeB "  
average expenditure pattern 平均开支模式 _FcTY5."S  
average growth rate 平均增长率 UHU ,zgM  
average net fixed assets 固定资产平均净值 aot2F60J,  
average of relatives 相对价格平均数 xaoR\H  
average price 平均价格 (&r` l&0  
average propensity to consume 平均消费倾向；一般消费倾向 [UC_  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Iu`S0#+  
average rate 平均率 En\q. 3 5  
average revenue 平均收入；平均收益 ^q&|7Ou-  
average stock 平均库存；平均存货 v#<
{Y'K  
average yearly rent 平均年租 xVX:kDX  
avoidance of double taxation 避免双重课税 7I&o  
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 =mPe wx'  
<-n^h~,4  
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