一些有用的会计术语(也不知道发的地方对不对)A

A: 7bk%mQk  
A share Ａ股；甲类股份 Cg&e(  
abatement of tax 减税；减扣免税额 %K\?E98M  
ABN AMRO Bank N.V. 荷兰银行 \<y`!"c  
above-the-line expenditure 线上项目支出；经常预算支出 &$]vh  
above-the-line receipt 线上项目收入；经常预算收入 pV20oSJNt  
ABSA Asia Limited 南非联合亚洲有限公司 }*lUah,@  
absolute change 绝对数值变更 >Y #t`6,!  
absolute expenditure 实际开支 !X"K=zt"  
absolute guideline figure 绝对准则数字 &m|wH4\  
absolute interest 绝对权益 kB'Fkqwm  
absolute order of discharge 绝对破产解除令 %7"X(Ts7B  
absolute profit margin 绝对利润幅度 P5 K' p5}#  
absolute value 实值；绝对值 um4yF*3b9  
absolutely vested interest 绝对既得权益 !R1.7}O  
absorbed cost 已吸收成本；已分摊成本 |`lzfe  
absorption 吸收；分摊；合并 J]&y$?C  
absorption rate 吸收率；摊配率；分摊率 LM7$}#$R  
ACB Finance Limited 亚洲商业财务有限公司 j:E<p_T  
acceptable form of reciprocity 合理的互惠条件 4W3\P9p=  
acceptable rate 适当利率；适当汇率 ZCB_  
acceptance agreement 承兑协议 mf}O-Igte  
acceptance for honour 参加承兑 dHK`eS$sb  
acceptor 承兑人；接受人；受票人 Md0sK  
acceptor for honour 参加承兑人 7b<je=G6PA  
accident insurance 意外保险 \ C+(~9@|  
Accident Insurance Association of Hong Kong 香港意外保险公会 5m9*85Ib  
accident insurance scheme 意外保险计划 ~ECD`N<YF  
accident year basis 意外年度基准 =0G!f$7^i  
accommodation 通融；贷款 =$nB/K,8AX  
accommodation bill 通融票据；空头票据 R}lsnX<  
accommodation party 汇票代发人 h\nI!{A0  
account balance 帐户余额；帐户结余 `FsH}UPu b  
account book 帐簿 pek%08VSEU  
account collected in advance 预收款项 9'{}!-(xR  
account current book 往来帐簿 ?r?jl;A&  
account of after-acquired property 事后取得的财产报告 M-[$L XR  
account of defaulter 拖欠帐目 iVd.f A  
account payable 应付帐款 iK12pw  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 emdoA:w+   
account receivable 应收帐款 gFHTG  
account receivable report 应收帐款报表 Ti'}MC+0  
account statement 结单；帐单；会计财务报表 J41G&$j(  
account title 帐户名称；会计科目 3:8{"md@2  
accountant's report 会计师报告 (rkU)Q  
Accountant's Report Rules 会计师报告规则 e_/b2"{  
accounting and auditing procedure 会计与审计程序；会计与核数程序 2n `S5(
V  
Accounting Arrangements 《会计安排》 'A:x/iv}^  
accounting basis 会计基础 q*2N{  
accounting by Official Receiver 破产管理署署长呈交的帐目 F0:A]`|  
Accounting Circular 《会计通告》 %-<'QYYP  
accounting class 会计类别 "dI;  
accounting date 记帐日期；会计结算日期 55;g1o}}f  
accounting for money 款项核算 ]ut5S>,"  
Accounting Officer 会计主任 dw TMq*e  
accounting period 会计报告期；会计期 Q",0F{'  
accounting policy 会计政策；会计方针 9:e YU =  
accounting practice 会计惯例 (ZY@$''  
accounting principle 会计准则 L~IhsiB  
accounting record 会计记录 Op>%?W8/UF  
accounting report 会计报告 TEMw8@b  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <0S,Q+&  
Accounting Society of China 中国会计学会 ({NAMc*  
accounting statement 会计报表 A0fFv+RN3  
accounting system 会计制度；会计系统 b*FC\:\  
accounting transaction 会计事项；帐务交易 8 O67  
accounting treatment 会计处理 >-O/U5<!  
accounting year 会计年度 1*dRK6  
accretion 增值；添加 zcva-ze:;  
accrual 应计项目；应累算数目 H_0/f8GwnG  
accrual basis 应计制；权责发生制 ^qC;Nh4F  
accrual basis accounting 应计制会计；权责发生制会计 5*0y7K/D  
accrue 应累算；应计 "3<da*D1  
accrued benefit 应累算利益 Rcawc Y  
accrued charges 应计费用 qY>{cjo  
accrued cumulative preference share dividend 应累算的累积优先股股息 uaOKv.%  
accrued expenses 应累算费用 Vur bW=~g  
accrued interest payable 应付利息；应计未付利息 8@PX7!9  
accrued interest receivable 应收利息；应计未收利息 !wWJ^Oz=  
accrued right 累算权益 ?X5]i#j[  
accruing profit 应累算的利润 J!5v~<v?-  
accumulated fiscal reserve 累积财政储备 /[9t`  
accumulated profit 累积利润；滚存溢利 [2dn\z28  
accumulated reserve 累积储备 4<x'ocKlD  
accumulation of surplus income 累积收益盈余 fd#jY}  
acquired assets 既得资产 _ib"
b#  
acquisition 收购；购置；取得 j+^
oz'q  
acquisition cost 购置成本 7Su#Je]  
acquisition expenses 购置费用 [y0O{,lI  
acquisition of 100% interest 收购全部股权 4pln5v=  
acquisition of control 取得控制权 [j"9rO" +  
acquisition of fixed assets 购置固定资产 &|aqP \Q5  
acquisition of shell “买壳” 1&/FG(*/  
acquisition price 收购价 RI
D]pek  
act of God 天灾
XUF\r]B,9  
acting partner 执事合伙人
`juLQH  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ex<O]kPFE  
active partner 积极参与的合伙人 l?iSxqdT  
active trading 交投活跃 a"av#Y  
actual circulation 实际流通 *FfMI  
actual cost 实际成本 #eN{!Niy&U  
actual expenditure 实际开支；实际支出 UYA_jpIP  
actual income 实际入息；实际收入；实际收益 WO6/X/#8b  
actual market 现货市场 N-g8}03  
actual price 现货价；实际价格 uHIiH@S  
actual profit 实际利润 v?c 0[+?  
actual quotation 实盘；实际价位；实际报价 2qi'g:qe  
actual year basis 按实际年度计算 63!rUB!  
actuals 实货 yIb,,!y9{  
actuarial investigation 精算调查
KvQ,;A  
actuarial principle 精算原则 t |W)  
actuarial report 精算师报告 1shBY@mlq  
Actuarial Society of Hong Kong 香港精算学会 x"4} isp<  
actuarial valuation 精算师估值 <}jPXEB"  
actuary 精算师 4Iq'/r  
ad referendum agreement 暂定协议；有待覆核的协定 pr,p=4m{\  
ad valorem duty 从价税；按值征税 0Y
]0!}  
ad valorem duty system 从价税制 $ \*` }Y  
ad valorem fee 从价费 93IFcmO.H@  
ad valorem tariff 从价关税 7B3w\
 
additional allowance 额外免税额 O9(r{Vu7u  
additional amount for unexpired risk 未过期风险的额外款额 8wH.et25k  
additional assessable profit 补加应评税利润 L5IbExjV  
additional assessment 补加评税 ^O^:$nXhYy  
additional commitment 额外承担 t!1$$e?`r  
additional commitment vote 额外承担拨款 }]UB;id'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Z.i{i^/#(  
additional dependent parent allowance 供养父母额外免税额 o$.e^XL  
additional provision 额外拨款 d
{2  
additional stamp duty 附加印花税 QO{y/{
 
additional tax 补加税罚款；补加税款 dz#5
q-r  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 JM.XH7k  
adjudged bankrupt 被裁定破产 ExHAY|UA  
adjudicated bankrupt 裁定破产人 iP3Z  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 K3GSOD>  
adjudication of bankruptcy 裁定破产；宣告破产 5wC* ?>/  
adjudication of insolvency 裁定无力偿还债务 lo&#(L+2  
adjusted actual 经调整的实数；调整后的实数 _ia!mT<  
adjusted current assets 经调整的流动资产；调整后的流动资产 !.5),2  
adjusted figure 经调整的数字；调整后的数额 T_<BVM  
adjusted liabilities 经调整的负债；调整后的负债 ^]p  
adjusted loss 经调整的亏损；调整后的亏损 -m 5}#P89  
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 C.!_]Pxs  
adjusted profit 经调整的利润；调整后的利润 >n.z)ZJ  
adjusted surplus 经调整的盈余额；调整后的盈余额 h7_)%U<J2  
adjusted value 经调整的价值；调整后的价值 R@T6U:1  
adjustment 调整；修订；理算〔保险〕 PHM:W%g:  
adjustment centre 调剂中心 t@bt6J .{  
adjustment lag 调整过程的时间差距；调整时差 x;BbTBc>  
adjustment mechanism 调整机制 }ublR&zlp
 
adjustment of loss 亏损调整 K%KZO`gO  
adjustment process 调整过程；调整程序 K=u0nrG*  
adjustment range 调整幅度 M"^K0 .  
administered exchange rate 受管制汇率 +zOOdSFk.  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 GtI6[ :1t  
administration expenses 行政费用 Sj 3oV  
administration fee 手续费；行政费 K3$` Kv>I  
administration in bankruptcy 破产管理 `
QP ~  
administration order 遗产管理令 *ftC_v@p5  
administrator 管理人；遗产管理人 =F%RLpNU4  
administrator of the estate 遗产管理人 R 4EEelSZu  
admission of debt 债项承认书 {0jI
Y  
admission of proof 接纳债权证明 ZKbDp~  
advance 放贷款项；垫付款项；预支款项；预付款项 T.?k>Ak  
advance account 暂支帐目；预付款帐户 udqge?Tz  
advance compensation 预付补偿金 )GB`*M[   
advance from shareholder 股东垫款 0~E 6QhV:  
advance pending reimbursement 预支以待日后付还 ij)Cm]4(2  
advanced economy 先进经济体系 U1m\\<,  
advancement 预付；预付财产 }B!cv{{  
advances warrant 垫款令 5h_5Z
~  
advancing 贷出 L=1~ f-  
adverse balance 逆差 M23&<}Q8  
adverse exchange 逆汇 (pp
oW  
advertisement addressed to shareholders 在报章刊登的致股东通告 *=nO  
advice for collection 托收通知书 wa3F  
advice of drawing 提款通知书；汇票通知书 nmE5]Pcg  
advice of payment 付款通知 E3\ZJjG  
Advisory Committee [Securities and Futures Commission] LF=c^9t  
谘询委员会〔证券及期货事务监察委员会〕 O2#S: ~h  
Advisory Committee on Diversification 经济多元化谘询委员会 ckwF|:e7*  
affidavit 誓章；遗产申报誓章 U )Zt-og  
affidavit of no receipt 述明无收款的誓章 !UNNjBBP7  
affiliate 联号；联营公司；附属公司 <?|6*2_=  
affiliated company 附属公司；联号；联营公司 9/;{>RL=  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 $N\+,?  
affordability 负担能力 |zMqJ.qu  
African Development Bank [AfDB] 非洲开发银行 %Dyh:h  
after-acquired property 事后取得的财产 r@$B'CsLj  
after-hours dealing 市后交易 UH40~LxIma  
after-tax profit 税后盈利；税后利润；税后溢利 i[=C_+2  
agency agreement 代理协议 9v?V  
agency expenses 代理机构的开支 2v^lD('  
agency fee 代理费 nVTM3Cz  
Agency Law 《代理法》 ,8`O7V{W  
agent 代理人；承销人 A}4t9|/K6  
agent of company 公司代理人 h]}`@M"  
agent's fee 代理人费；经纪费 `@\^m_!}  
aggregate 总计；总数；总体数字 W?PWJkIw  
aggregate amount 总款额；总额 BGpk&.J  
aggregate assets and liabilities 总体资产与负债 *R!]47Y d  
aggregate at constant price 按固定价格计算的总体数字 W"O-L  
aggregate demand 总需求 0Q3YN(  
aggregate gross position 总持仓量
rIPl6,w~  
aggregate limit 总限额 [D9
:A  
aggregate of salaries tax 合计薪俸税 65"uD7;  
aggregate performance 总体表现；总体业绩 GiqBzV3"  
aggregate supply 总体供应 ^6&_|f  
aggregate surplus 总盈余 g 2#F_  
aggregate total 整体总额 8q*";>*  
aggregate value 总值；合计价值 s<#N]mp'   
aggregated basis 合计基准 s?+fPOF  
aggregated net chargeable income 合计应课税入息实额 %xh?!s|G(  
aggregation 合并计算；合计；总和 f~v"zT  
aggregation of incomes of husband and wife 夫妇入息合并计算 w%I8CU_}.  
aggregation of property 财产的总和 u!u5g.Q  
agio 差价；贴水 +yIL[D  
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》 "_oLe;?$c  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment JQH7ZaN  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 tKX}Ok:V%  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment BUV/twU)  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 cyHhy_~R  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment A{t"M-<  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 5d(qtFH1  
agreement for a settlement 授产协议 PgTDjEo  
agreement for assignment 转让协议 p*!q}%U  
agreement for sale 售卖协议；买卖协议 ~Q_F~0y  
agreement for sale and purchase 买卖协议 e %&  
agreement for the payment of interest 支付利息协议 *H?t;,\  
agreement for the repayment of money 还款协议 /xF 9:r  
agreement of reinsurance 再保险协议 #9INX`s-  
Agricultural Bank of China 中国农业银行
Qv\bLR  
air passenger departure tax 飞机乘客离境税 ?|)rv  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 dUZ$wbV%h  
airport tax 机场税 @N]5&4NL  
alcohol duty 酒精税 {DSyV:  
alienation 让与；让渡；转让 YI/{TL8*KK  
alimony 生活费；赡养费 wJ/~q)  
All Ordinaries Index [AOI] 所有普通股指数 i{P%{hVb  
all risks 全险；综合险 *J.c $1#
h  
All Sales Record for Stock Market 《股票市场成交报告》 7 s7}?l9  
Allied Capital Resources Limited 新联财务有限公司 |iAEDZn  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 j_(?=7Y3g  
allocation letter 拨款信件 3V"dG1?  
allocation of fund 分配款项；预留款项 zv`zsqDJ  
allocation of profit 利润分配；溢利分配 xP
42xv9U  
allocation warrant 拨款令 "Jf4N  
allotment 分配；配股 " S ?Km  
allotment notice 股份配售通知；配股通知 w<btv]X1  
allotment of shares 股份分配 Ia=&.,xub  
allowable 可获宽免；免税的 >'ie!VW@  
allowable business loss 可扣除的营业亏损 8TUF w@H%  
allowable expenses 可扣税的支出 t`) 'LT  
allowance 免税额；津贴；备抵；准备金 >
\Z lZ  
allowance for debts 债项的免税额 N'I?fWN!;R  
allowance for depreciation by wear and tear 耗损折旧免税额 md.*  
allowance for funeral expenses 殡殓费的免税额 zwKg  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @wg&6uQ  
allowance for repairs and outgoings 修葺及支出方面的免税额 FpwlV}:  
allowance to debtor 给债务人的津贴 H
f;RIl2F  
alteration of capital 资本更改 [^h/(a`  
alternate trustee 候补受托人 n+v!H O"2u  
amalgamation 合并 6'S5sRA  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jn0t-":  
ambit of charges 征税范围；收费范围 ]}
jgB2x7  
amended valuation 经修订的估值 Bk\*0B  
American Commodities Exchange 美国商品交易所 mv%:[+!  
American Express Bank Limited 美国运通银行 gUszMhHX  
American Stock Exchange 美国证券交易所 On.x~t  
amortization 摊销 `w=H'"Zv  
amount due from banks 存放银行同业的款项 LI|H
ET_  
amount due from banks abroad 存放海外银行同业的款项 U1
HD~  
amount due from holding companies 控股公司欠款 ?6YUb
;  
amount due from local banks 存放本港银行同业的款项 ^.1VhTB  
amount due to banks 银行同业的存款 >'TD?@sr  
amount due to banks abroad 海外银行同业的存款 6u, 0y$3  
amount due to holding companies 控股公司存款 eW*ae;-  
amount due to local banks 本港银行同业的存款 ^RyTK|SQ  
amount due to outport banks 外埠银行同业的存款 7CL@iL Tq  
amount for note issue 发行纸币的款额 AUjTcu>i  
amount of bond 担保契据的款额 '-]BSU  
amount of consideration 代价款额 cYwC,\uF  
amount of contribution 供款数额 n25tr'=  
amount of indebtedness 负债款额 OUk5c$M(  
amount of principal of the loan 贷款本金额 W]}V<S$  
amount of rates chargeable 应征差饷数额 fQ.>G+0I>  
amount of share capital 股本额 No&[ \;  
amount of sums assured 承保款额 6N+)LF}P b  
amount of variation 变动幅度 f<sPh>n  
amount of vote 拨款数额 6`";)T[G9  
amount payable 应付款额 |21hY  
amount receivable 应收款额 2T%f~yQ^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 bl>b/u7/6  
analysis 分析 kBT}Siw  
ancillary risk 附属风险 1HWJxV"  
annual account 周年帐目；周年帐目报表；年度决算；年结 EM w(%}8w  
annual accounting date 年结日期 5"~^;O  
annual allowance 每年免税额；年积金；年度津贴；年津 @d^h/w  
annual balance 年度余额 }<h. chz,  
annual disposable income 每年可动用收入 jh&vq=PH  
annual estimates 周年预算 dsZ( D:)  
annual fee 年费 `DllW{l  
annual general meeting 周年大会 j"u)
/A8*  
annual growth rate 年增率；每年增长率 9x{prCr  
annual long-term supplement 长期个案每年补助金 ;L%~c4`l~m  
annual pensionable emolument 可供计算退休金的年薪 <slq1  
annual report 年报 A":b_!sW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }Y ];ccT  
annual return 周年报表；周年申报表；每年报税表格 >b?)WNk  
Annual Return Rules 《周年报表规则》 ,4W((OQ^  
annual review of consumer prices 每年消费物价回顾 5@%-=87S  
annual roll-forward basis 逐年延展方式 /(pChY>  
annual salary 年薪 M #&L@fg!  
annual statement 年度报表；年度决算表 ~'.yhPog  
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 T5_Cu9>ax  
annuitant 年金受益人 $QBUnLOek&  
annuity 年金 yP4.Z9  
annuity contract 年金合约 aBi:S3 qk  
annuity on human life 人寿年金 m9cT}x&j  
antecedent debt 先前的债项 vnC&1  
ante-dated cheque 倒填日期支票 {~I_rlo n  
anticipated expenditure 预期开支 NP*0WT_gB  
anticipated net profit 预期纯利 ^(vd8&71  
anticipated revenue 预期收入 @\}36y  
anti-inflation measure 反通货膨胀措施 iRHQRdij  
anti-inflationary stance 反通货膨胀立场 }
l!_m.#e  
apparent deficit 表面赤字 !r0P\  
apparent financial solvency 表面偿债能力 @0'|Uygn  
apparent partner 表面合伙人 ~GYtU9s5  
application for personal assessment 个人入息课税申请书 ZhaOH5{9  
application of fund 资金应用 y<d#sv(s  
application to release as liquidator and to destruct the books of accounts and documents J3+8s[oJ>  
申请免除清盘人职务及毁灭帐簿与文件 {o%R~{6  
appointed actuary 委任精算师 ]_8 \g`"u  
appointed auditor 委任核数师；委任审计师 ZS_f',kE  
appointed trustee 委任的受托人 |h/2'zd^-  
appointer 委任人 $7d"9s\$"  
apportioned pro rata 按比例分摊 cpnwx1q@  
apportionment 分配；分摊 uK5x[m
 
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'Sh5W%NM  
apportionment formula 分摊方程式 \9QOrjiw  
apportionment of estate duty 遗产税的分摊 >K%x44|  
appraisal 估价；评估 J[wXG6M  
appreciable growth 可观增长 l:f sZO4  
appreciable impact 显着影响 q/?_djv  
appreciable increase 可观增长 Q#KjX;No  
appreciation 增值；升值 {hz:[  
appreciation against other currencies 相对其他货币升值 _AYF'o-Cm  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 M7 !" t  
appreciation tax 增值税 BUyA]  
appropriation 拨款；拨用；拨付 90}B*3x  
appropriation account 拨款帐目 I r~X#$Upc  
Appropriation Bill 拨款法案 `f]O  
appropriation-in-aid system 补助拨款办法 I&Y(]S,cU  
approved assets 核准资产 q3`t0eLZ  
approved basket stock 认可一篮子证券 +)SX  
approved budget 核准预算 |e&Kg~~C  
approved charitable donation 认可慈善捐款 :^a$ve3(Jq  
approved charitable institution 认可慈善机构 q=6Y2Q  
approved currency 核准货币；认可货币 zn|}YovY+  
approved estimates 核准预算 J~.kb k  
approved estimates of expenditure 核准开支预算 mN02T@R-  
approved overseas insurer 核准海外保险人 6! 'Xo:p  
approved overseas trust company 核准海外信托公司 E"=$p$k  
approved pooled investment fund 核准汇集投资基金 y e'5A   
approved provident fund scheme 认可公积金计划 cqudF=q  
approved provision 核准拨款 BL67sva;  
approved redeemable share 核准可赎回股份 9lv2  
approved regional stock 认可地区性证券 o1\8>Ew  
approved retirement scheme 认可退休金计划 &&O=v]6,V  
approved subordinated loan 核准附属贷款 ) |vFrR  
arbitrage 套戥；套汇；套利 pG&.Ye]j  
arbitrageur 套戥者；套汇者 1 <+^$QL  
arbitrary amount 临时款项 4<|u~n*JF  
arrangement 措施；安排；协定 14RL++  
arrears 欠款 {Hu0  
arrears of pay 欠付薪酬 qb&*,zN  
arrears of revenue 逾期未收税款；逾期未收的帐项 zeX?]@]Y  
articles of association 组织章程；组织细则；组织章程细则 z61 o6mb  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 o;fQ,rP%  
ascertainment of profit 确定利润 q9Q4F  
"Asia Clear" “亚洲结算系统” #Z :r  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 dkjL;1  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 1a<~Rmcil  
Asian Development Fund [ADF] 亚洲发展基金 N5^:2ag  
Asian dollar bond 亚洲美元债券 -t]0DsPg  
Asian dollar market 亚洲美元市场 OR3TRa XD  
Asian dollar rate 亚洲美元利率 Oaui@q  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ;\h'A(  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 E%T
vGe;#  
asked price 沽盘；喊价；索价；卖方报价
d=[.  
assessable income 应评税入息 ]l`DR4 =  
assessable loss 应评税亏损 Y3?kj@T`i  
assessable profit 应评税利润 /=%4gWtr  
assessable value 应评税值 lG2){){j  
assessed profit 估定利润 V;$lgTs|'  
assessed value 经评估价值 ,Fb#%r%  
assessment 评税；评定；估价；评税单 Mvux=Ws  
assessment number 评税编号；估价编号 ]BA8[2=m  
assessment of additional tax 补加税评税 |$Td-M^)  
assessment of performance 业绩评估；实绩评价 ~/t#J  
Assessor 评税主任 DGcd|>q  
asset price bubbles 资产价格泡沫 Z=#!FZ{  
asset-backed securities 具资产保证的证券 pcE.  
assets accretion 资产增值 d97wiE/i<  
assets and liabilities 资产与负债 YPN|qn(  
assets betterment statement 资产递增表；资产改进表 l! GPOmf9`  
assets lending 实物放款；有抵押贷款 Mf?4 `LM  
assets of the company passing on the death 死者去世时转移的公司资产 1UOFTI2S|  
assets pledged as security for liabilities 用作负债抵押的资产 k vb"n}  
assets portfolio 资产投资组合 [.2>=3T  
assets price 资产价格 
$lvpBs  
assets quality 资产质素 W_?S^>?l/  
assets realization 资产变现 1_A< nt?'R  
assets refinancing arrangement 资产再集资安排 Q~jUZ-qN  
assets securitization 资产证券化 d35,[  
assets situated outside Hong Kong 在香港以外地方的资产 J5429Soo  
assets stripping 削减资产；拆卖资产
)H)HR`  
assets value 资产值 o
ndF  
assignee 承让人 w9vqFtj  
assignment 转让；转让书；转让契 $cc]pJy"}  
assignment of interest 权益转让 hS<+=3 <M  
assignment of letters patent and trade mark 专利证书及商标转让 -e30!A  
assignment of property 物业转让；物业转让书 0C7x1:  
assignment right 转让权 M5wj79'l"  
assignor 转让人 SwLul4V  
associate 有联系的人；有关连人士；相联者；合伙人；联系人
/aP`|&G,)  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 66v6do7  
associate member 附属会员 gE|_hfm(  
associated body corporate 相联法人团体 sk9*3d5I  
associated company 相联公司；联属公司 Ve<l7U;  
associated corporation 相联法团 >a[)F  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] NeQ/#[~g  
公认会计师公会〔英国〕 IF<pT)  
Association of Futures Exchange Brokers 香港期货经纪协会 F8f@^LVM/  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 2]hQ56Yv3  
association of underwriters 承保人组织 ml\A)8O]j/  
assumption of control 接管 (z#qkKL{^  
assurance 担保；保险；转易；转易书 {U>B\D  
assurance of interest 权益的转易 $o0o5 ^Z-  
at 19XX price 按一九ＸＸ年价格计算 ,..&j
+m  
at a discount 按赔价计算；按贴水价格计算；打折扣 YP/BX52v  
at a premium 按溢价计算；按升水价格计算 5?{a=r9  
at call 通知付款；按通知 o/ ozX4C  
at constant market price 按固定市价计算 O)n"a\LD  
at constant price 按固定价格计算 K}LmU{/t/  
at cost 按成本计算 QOB>
TvE  
at current market price 按当时市价计算；按现时市价计算 1Jjay#  
at current price 按当时价格计算；按现时价格计算 ,E<(K8  
at factor cost 按要素成本计算；按生产要素成本计算 l~.ae,|7  
at money-of-the-day price 按付款当日价格计算 W{<_gD9  
at or better 按指定或较佳价位〔买卖指令〕 B/6wp^#VX  
at par 按面值计算；平价 q,(U8
  
at sight 见票即付 A!\g!*  
at the close 按收市盘 Dyyf%'\M  
at the opening 按开市盘 nep0<&"  
attestation 见证；见证条款 2r4owB?  
at-the-money option 平价期权 kaqH.e(  
attorney 受权人；受托代表人 G(" S6u  
attornment 新拥有人承认书 qj/ pd 7\  
attributable profit 可归属利润 ge %ytrst  
attributable share value 可归属股份价值 ya.!zGH  
Auckland Stock Exchange 奥克兰证券交易所 78T9"CS  
auction 拍卖 VC$,Y  
auctioneer 拍卖商 ]?tC+UKb  
audit 审计；核数 OeLM*Zi  
Audit Commission 审计署 TrD2:N}dI  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] B >2"O  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 Z\c^CN  
audit review 帐目审查 uyZ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 O|wu;1pQ  
audited account 审计帐目；经审计的帐目 WZ,}]D  
audited annual account 经审计的周年帐目 sF-{(  
audited balance sheet 经审计的资产负债表 A@M%}h  
auditor 核数师；核数主任；审计师 vMG>Xb  
auditor's certificate 核数师证明书；审计师证明书 [&y="6No  
auditor's report 核数师报告；审计师报告 PW7{,1te,  
Aussie bond 澳元债券 [Ume^  
austerity budget 紧缩预算 g2)jd[GM  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 0oR'"Vo  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^K[WFiN}  
Australian Dollar [AUD] 澳元 T .#cd1b  
Australian Options Market 澳大利亚期权市场 [=/Yo1:v  
Australian Securities Commission 澳洲证券事务监察委员会 _%M+!Ltz  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ^<u9I5?  
Australian Stock Exchange 澳大利亚证券交易所 
xwvg@  
Austrian Schilling [ATS] 奥地利先令 B:5NIa  
authentication 认证；鉴证 f[r?J/;P9  
authority to purchase 委托购买证；委购书 tFj[>_d7  
authorization 认可；核准；授权；授权书 }enS'Fpf`  
authorization by direction 指示授权 MC\rx=cR\  
authorization by instruction 指令授权 xbUL./uj  
authorization by warrant 令状授权 s0D,n1x  
authorization of unit trust 单位信托的认可 +`jI z'+  
authorized agent 指定代理人 F6'[8f  
authorized capital 法定资本 ^lw0} i  
authorized clerk 出市员 XHN*'@ 77;  
authorized dealer 认可交易商 I|
Vyv  
authorized financial institution 认可财务机构 FR57F(31  
authorized fund 认可基金 ^jph"a C  
authorized fund house 获授权的基金公司；认可基金公司 0XgJCvMcB  
authorized institution 认可机构 @'5*u~M  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 322)r$!"  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 [nYm-\M  
authorized insurer 获授权保险人；获认可承保人 O4c[,Uq8~  
authorized investment 特准投资项目 !\'NBq,  
authorized person 获授权人 lhk=yVG3  
authorized representative 获授权代表 WSi`KNX  
authorized share capital 法定股本 ?v5OUmFM  
automated quotation system 自动报价系统 EdH;P\c  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] <]w(1{q(  
自动交易系统〔香港期货交易所有限公司〕 Q85Y6',  
automatic adjustment mechanism 自动调整机制 Tr\6AN?o  
automatic adjustment system 自动调整系统 Q|$?d4La8  
Automatic Clearing House 自动票据交换所 B)L=)N  
automatic exchange rates accumulation system 自动化汇率累集系统 - WEEnwZ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 b'5]o  
automatic teller machine [ATM] 自动柜员机 g %ZKn  
autopay 自动转帐 _x'?igy  
available assets 可用资产  0m&  
available fiscal reserve 现存财政储备 Y-ZTv(<  
available profit 可用利润 :c?}~a~JO(  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 U %,K8u|WH  
average 平均；平均数；海损 s7 K](T4  
average basic salary 平均基本薪金 I k[{,p  
average consumer expenditure 平均消费开支；一般消费开支 N!=$6`d  
average cost 平均成本 USDqh437  
average cost of land production 增辟土地平均成本 XX9u%BZ~  
average daily turnover 平均每日成交额 l)P~#G+C  
average daily wage rate 平均每日工资率 Q>QES-.l  
average expenditure pattern 平均开支模式 Qzh`x-S  
average growth rate 平均增长率 wOg?.6<Kxa  
average net fixed assets 固定资产平均净值 gX'nFGqud  
average of relatives 相对价格平均数 K}KgCJ3  
average price 平均价格 USrBi[_ci\  
average propensity to consume 平均消费倾向；一般消费倾向 VNggDKS~K  
average propensity to save 平均储蓄倾向；一般储蓄倾向 iC`mj  
average rate 平均率 wJ}
9(>id*  
average revenue 平均收入；平均收益 ohW qp2~  
average stock 平均库存；平均存货 YT@D*\  
average yearly rent 平均年租 qiyX{J7Z  
avoidance of double taxation 避免双重课税 wMx#dP4W8  
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 ,+mH1#-3  
R32A2Ml  
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