一些有用的会计术语(也不知道发的地方对不对)A

A: e/Y+S;a  
A share Ａ股；甲类股份 xb>+~59:  
abatement of tax 减税；减扣免税额 Yw `VL)v(y  
ABN AMRO Bank N.V. 荷兰银行 $sJfxh r  
above-the-line expenditure 线上项目支出；经常预算支出 ?K#$81;[  
above-the-line receipt 线上项目收入；经常预算收入 w5\)di  
ABSA Asia Limited 南非联合亚洲有限公司 >fQN"(tf  
absolute change 绝对数值变更
fXj  
absolute expenditure 实际开支 {}e IpK,+  
absolute guideline figure 绝对准则数字 WKML#U]5T  
absolute interest 绝对权益 -]%@,L^@  
absolute order of discharge 绝对破产解除令 LOzKpvGl  
absolute profit margin 绝对利润幅度 #YdU,y=B  
absolute value 实值；绝对值 .m51/X&*n  
absolutely vested interest 绝对既得权益 gV BV@
v!W  
absorbed cost 已吸收成本；已分摊成本 $!w%=  
absorption 吸收；分摊；合并 ;wZ.p"T9^  
absorption rate 吸收率；摊配率；分摊率 AR^Di`n!  
ACB Finance Limited 亚洲商业财务有限公司 v2R:=d ')>  
acceptable form of reciprocity 合理的互惠条件 6 [E"  
acceptable rate 适当利率；适当汇率 rK
wkj)  
acceptance agreement 承兑协议 PN=yf@<V3F  
acceptance for honour 参加承兑 :8 :>CHa  
acceptor 承兑人；接受人；受票人 qMOD TM~+  
acceptor for honour 参加承兑人 ;GSj}Nq  
accident insurance 意外保险 n9DFa3  
Accident Insurance Association of Hong Kong 香港意外保险公会 -`&;3 7  
accident insurance scheme 意外保险计划 iYkNtqn/  
accident year basis 意外年度基准 ^`THV  
accommodation 通融；贷款 g-36Q~`9v  
accommodation bill 通融票据；空头票据 )-gyDA
 
accommodation party 汇票代发人 DK;-2K  
account balance 帐户余额；帐户结余 g=8e.Y*Fr  
account book 帐簿 ?Fu.,srt  
account collected in advance 预收款项 >{Q2S  
account current book 往来帐簿 3&f{lsLAC  
account of after-acquired property 事后取得的财产报告 'z/hj>B<  
account of defaulter 拖欠帐目 XlPy(>  
account payable 应付帐款 \&0NH=*^  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >{Djx  
account receivable 应收帐款 ^gImb`<6-  
account receivable report 应收帐款报表 Sb.;$Be5g  
account statement 结单；帐单；会计财务报表 VXp X#O  
account title 帐户名称；会计科目 *d 4D9(  
accountant's report 会计师报告 mDUS9>  
Accountant's Report Rules 会计师报告规则 bql6Z1l  
accounting and auditing procedure 会计与审计程序；会计与核数程序 {;r5]wimb  
Accounting Arrangements 《会计安排》 d
|3[MnU[a  
accounting basis 会计基础 =9-c*bL  
accounting by Official Receiver 破产管理署署长呈交的帐目 vr$[  
Accounting Circular 《会计通告》 aoN[mV'  
accounting class 会计类别 l]gfT&  
accounting date 记帐日期；会计结算日期 sXA=KD8  
accounting for money 款项核算 vSh)r 9  
Accounting Officer 会计主任 ::6@mFLR  
accounting period 会计报告期；会计期 lKcnM3n  
accounting policy 会计政策；会计方针 FU zY&@Y  
accounting practice 会计惯例 = 4L.  
accounting principle 会计准则 h.NA$E?7  
accounting record 会计记录 Sj\8$QIXC  
accounting report 会计报告 rE 8-MB  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Rd/!CJ@g  
Accounting Society of China 中国会计学会 lCXo+|$?s  
accounting statement 会计报表  OxRzKT  
accounting system 会计制度；会计系统 2\n6XAQ*  
accounting transaction 会计事项；帐务交易 FsjblB3?E  
accounting treatment 会计处理 &>SE9w/?o  
accounting year 会计年度 ja2LXM  
accretion 增值；添加 .vg
;K@{  
accrual 应计项目；应累算数目 ,b{4GU$3  
accrual basis 应计制；权责发生制 udMq>s;  
accrual basis accounting 应计制会计；权责发生制会计 ~p&sd)  
accrue 应累算；应计 ~9=g"v  
accrued benefit 应累算利益 V.qB3V$  
accrued charges 应计费用 %y'#@%kO:S  
accrued cumulative preference share dividend 应累算的累积优先股股息 %0 S0"t  
accrued expenses 应累算费用 v2NzPzzyb  
accrued interest payable 应付利息；应计未付利息 8I%1 `V  
accrued interest receivable 应收利息；应计未收利息 ynhH5P|6,  
accrued right 累算权益 ? T9-FGW  
accruing profit 应累算的利润 p)`JVq,H/B  
accumulated fiscal reserve 累积财政储备 tP3Upw"U  
accumulated profit 累积利润；滚存溢利 <?+\\Z!7  
accumulated reserve 累积储备 Ktoxl+I?  
accumulation of surplus income 累积收益盈余 L fhd02  
acquired assets 既得资产 *:iFhKFU  
acquisition 收购；购置；取得 JdE=!~\8  
acquisition cost 购置成本 {.v+ iSM  
acquisition expenses 购置费用 t5S S]  
acquisition of 100% interest 收购全部股权 h1xYQF_`Z  
acquisition of control 取得控制权 N]3XDd|q  
acquisition of fixed assets 购置固定资产 ==&=3  
acquisition of shell “买壳” ]'Bz%[C)  
acquisition price 收购价 L]Uy+[gg  
act of God 天灾 8WMC ~  
acting partner 执事合伙人 +u7mw<A 8  
active market 买卖活跃的市场；交投畅旺的市场；旺市 iVE+c"c!2&  
active partner 积极参与的合伙人 k
AMt8  
active trading 交投活跃 %j yLRT]H  
actual circulation 实际流通 R b'"09)$  
actual cost 实际成本 ,xGkE7=5  
actual expenditure 实际开支；实际支出 FKPI{l  
actual income 实际入息；实际收入；实际收益 !"Kg b;A
 
actual market 现货市场  i -+B{H  
actual price 现货价；实际价格 >5\rU[H>  
actual profit 实际利润 j:g/[_0s  
actual quotation 实盘；实际价位；实际报价 tq{ aa  
actual year basis 按实际年度计算 rc"yEI-``"  
actuals 实货 qSON3Iid  
actuarial investigation 精算调查 z' @F@k6  
actuarial principle 精算原则 ~e|~c<!z8@  
actuarial report 精算师报告 D9h\=[%e  
Actuarial Society of Hong Kong 香港精算学会 Hly$ Wm  
actuarial valuation 精算师估值 Y%2<}3P  
actuary 精算师 _|3n h;-m  
ad referendum agreement 暂定协议；有待覆核的协定 :2La,  
ad valorem duty 从价税；按值征税 I_Q'+d  
ad valorem duty system 从价税制 >Py=H+d!j  
ad valorem fee 从价费 UPH:$Fk&  
ad valorem tariff 从价关税 F[LBQI`zq  
additional allowance 额外免税额 RX'( l  
additional amount for unexpired risk 未过期风险的额外款额 *+5AN306  
additional assessable profit 补加应评税利润 bx1'  
additional assessment 补加评税 o}<}zTU  
additional commitment 额外承担 S>nM&758  
additional commitment vote 额外承担拨款 -YD6  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {$b]K-B  
additional dependent parent allowance 供养父母额外免税额 e(sQgtM6  
additional provision 额外拨款 oE}1D?3Sp  
additional stamp duty 附加印花税 E}UlQq  
additional tax 补加税罚款；补加税款 H13|bM<  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 2%QY~Ku~  
adjudged bankrupt 被裁定破产 J?HYN%  
adjudicated bankrupt 裁定破产人 }{s<!b  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 jlItPdCv  
adjudication of bankruptcy 裁定破产；宣告破产 bEbnZ<kz*  
adjudication of insolvency 裁定无力偿还债务 !9B)/Xi  
adjusted actual 经调整的实数；调整后的实数 `zF=h#i  
adjusted current assets 经调整的流动资产；调整后的流动资产 k \|Hd"T  
adjusted figure 经调整的数字；调整后的数额 qm2  
adjusted liabilities 经调整的负债；调整后的负债 dF"Sz4DY#  
adjusted loss 经调整的亏损；调整后的亏损 5TqX;=B  
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 ~nw]q<7r  
adjusted profit 经调整的利润；调整后的利润
/_v@YB!
0  
adjusted surplus 经调整的盈余额；调整后的盈余额 D3$}S{Yw1  
adjusted value 经调整的价值；调整后的价值 El,p}Bi.  
adjustment 调整；修订；理算〔保险〕 M(xd:Fa?  
adjustment centre 调剂中心 ;a2TONW   
adjustment lag 调整过程的时间差距；调整时差 XDU&Z2A  
adjustment mechanism 调整机制 Iq MXd K|  
adjustment of loss 亏损调整 to2dkU  
adjustment process 调整过程；调整程序 y8VLFe;  
adjustment range 调整幅度 \f.ceh;!  
administered exchange rate 受管制汇率 49cQA$Ad  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 1-4W4"#  
administration expenses 行政费用 3DbS\jja  
administration fee 手续费；行政费 O.Z<dy
+  
administration in bankruptcy 破产管理 .>_p7=a  
administration order 遗产管理令 ?Jio9Zr  
administrator 管理人；遗产管理人 __OD^?qa  
administrator of the estate 遗产管理人 WOiw 0  
admission of debt 债项承认书 1jpcoJ@s  
admission of proof 接纳债权证明 5#~u U  
advance 放贷款项；垫付款项；预支款项；预付款项 vzG(u_,9[  
advance account 暂支帐目；预付款帐户 ^<Q+=\h  
advance compensation 预付补偿金 _Uc le  
advance from shareholder 股东垫款 Srg
`
Tt]  
advance pending reimbursement 预支以待日后付还 v[\' M  
advanced economy 先进经济体系 a2/!~X9F  
advancement 预付；预付财产 g^/  
advances warrant 垫款令 3+rud9T  
advancing 贷出 s0WI93+z  
adverse balance 逆差 %Sf%XNtu  
adverse exchange 逆汇 6x7pqHM  
advertisement addressed to shareholders 在报章刊登的致股东通告  1)U%p  
advice for collection 托收通知书 n]jZ2{g+   
advice of drawing 提款通知书；汇票通知书 ?*){%eE  
advice of payment 付款通知 dX?8@uzu  
Advisory Committee [Securities and Futures Commission] N;Wm{~Zhb  
谘询委员会〔证券及期货事务监察委员会〕 8wMu^3r  
Advisory Committee on Diversification 经济多元化谘询委员会 &N.D!7X  
affidavit 誓章；遗产申报誓章 D<78Tm x  
affidavit of no receipt 述明无收款的誓章 sE{A~{a`  
affiliate 联号；联营公司；附属公司 { <f]6  
affiliated company 附属公司；联号；联营公司 9q(*'rAm  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 >fNRwmi  
affordability 负担能力 MIGcV9hf  
African Development Bank [AfDB] 非洲开发银行 Ey4%N`H-^  
after-acquired property 事后取得的财产 bVaydJ*  
after-hours dealing 市后交易 gP:
mZ7  
after-tax profit 税后盈利；税后利润；税后溢利 kdcr*7w  
agency agreement 代理协议 ]lV\D8#  
agency expenses 代理机构的开支 p'tB4V qT  
agency fee 代理费 5ELKL#(  
Agency Law 《代理法》 S3l$\X;6X  
agent 代理人；承销人 }&M$  
agent of company 公司代理人 eD2u!OKW!  
agent's fee 代理人费；经纪费 D-JG0.@  
aggregate 总计；总数；总体数字 =^#^Mq)  
aggregate amount 总款额；总额 b;A(6^V  
aggregate assets and liabilities 总体资产与负债 <?znk8|  
aggregate at constant price 按固定价格计算的总体数字 wa7)  
aggregate demand 总需求 ] ;"blB  
aggregate gross position 总持仓量 V~([{
 
aggregate limit 总限额 N{w)}me[YY  
aggregate of salaries tax 合计薪俸税 wC{?@h  
aggregate performance 总体表现；总体业绩 I:?1(.kd2-  
aggregate supply 总体供应 lB3@jF  
aggregate surplus 总盈余 X] cI ?  
aggregate total 整体总额 b+7!$  
aggregate value 总值；合计价值 Y=94<e[f"  
aggregated basis 合计基准 no).70K  
aggregated net chargeable income 合计应课税入息实额 V 3?x_p
p  
aggregation 合并计算；合计；总和 LVt{`   
aggregation of incomes of husband and wife 夫妇入息合并计算 v 9\2/B  
aggregation of property 财产的总和 T$
)N2]FE  
agio 差价；贴水 i^`]TOP  
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》 ^FJ.C|l(  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment F-0|&0  
《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》 /a@gE^TM  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment W{'RR.
  
《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》 !0p_s;uu,W  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment t|XQFb@}  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 %+0 7>/  
agreement for a settlement 授产协议 98O0M#|d  
agreement for assignment 转让协议 vG;)(.:  
agreement for sale 售卖协议；买卖协议 x"7`,W  
agreement for sale and purchase 买卖协议 JWzN 'a R  
agreement for the payment of interest 支付利息协议 D}YAu,<K  
agreement for the repayment of money 还款协议 d'y\~M9(  
agreement of reinsurance 再保险协议 KicPW}_  
Agricultural Bank of China 中国农业银行 vK@t=d  
air passenger departure tax 飞机乘客离境税 L!2BE[~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 +OM`c7M:  
airport tax 机场税 -SO`wL NV  
alcohol duty 酒精税 ]m&cVy&  
alienation 让与；让渡；转让 k?[|8H~2C  
alimony 生活费；赡养费 bUJ5jkZ)  
All Ordinaries Index [AOI] 所有普通股指数 5^:N]Mp"  
all risks 全险；综合险 fZ8at  
All Sales Record for Stock Market 《股票市场成交报告》 _\mMgZu  
Allied Capital Resources Limited 新联财务有限公司 %
uA\Le  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 [(Jj@HlP6T  
allocation letter 拨款信件 rsSE*(T t  
allocation of fund 分配款项；预留款项 )}`3haG  
allocation of profit 利润分配；溢利分配 >d1g
VBhk  
allocation warrant 拨款令 VEUdw(-?s  
allotment 分配；配股 [3&Y* W  
allotment notice 股份配售通知；配股通知 DSb/+8KT  
allotment of shares 股份分配
'Ll,HgU;  
allowable 可获宽免；免税的 #*r u*  
allowable business loss 可扣除的营业亏损 [,_4#Zz  
allowable expenses 可扣税的支出 3JnBKh\n  
allowance 免税额；津贴；备抵；准备金 Dj0`#~  
allowance for debts 债项的免税额 %#g9d  
allowance for depreciation by wear and tear 耗损折旧免税额 9#C hn~ \  
allowance for funeral expenses 殡殓费的免税额 e(t,~(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8~q%H1[I\N  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;ndsq[k>  
allowance to debtor 给债务人的津贴 KNH.4A ,  
alteration of capital 资本更改 z^xrB$8 u  
alternate trustee 候补受托人 <]9%Pm#X  
amalgamation 合并 =~7%R.U([e  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [ vWcQ6m  
ambit of charges 征税范围；收费范围 srX" vF  
amended valuation 经修订的估值 q>JW$8  
American Commodities Exchange 美国商品交易所 U2~7qC,!Do  
American Express Bank Limited 美国运通银行 '8O(J7J  
American Stock Exchange 美国证券交易所 Nhq&Sn2  
amortization 摊销 gA`x-`  
amount due from banks 存放银行同业的款项 7-*QF>w<a  
amount due from banks abroad 存放海外银行同业的款项 IYb%f T  
amount due from holding companies 控股公司欠款 <|,0%bq)|  
amount due from local banks 存放本港银行同业的款项 ]6#7TT  
amount due to banks 银行同业的存款 +vR$%  
amount due to banks abroad 海外银行同业的存款 aVI%FycYo  
amount due to holding companies 控股公司存款 `/+%mKlC|[  
amount due to local banks 本港银行同业的存款 2`|1 !x  
amount due to outport banks 外埠银行同业的存款 ,sU#{.(  
amount for note issue 发行纸币的款额 ">?ocJ\9  
amount of bond 担保契据的款额 ?z "fp$  
amount of consideration 代价款额 +1`Zu$|  
amount of contribution 供款数额 qJ\tc\
  
amount of indebtedness 负债款额 ~KtA0BtC  
amount of principal of the loan 贷款本金额 Y6
J7N^  
amount of rates chargeable 应征差饷数额 HkH!B.H]  
amount of share capital 股本额 ^Md
]e<WAp  
amount of sums assured 承保款额 k{fTqKS%h  
amount of variation 变动幅度 mn5
"kYy?
 
amount of vote 拨款数额 M@
LI(;  
amount payable 应付款额 !kzC1U  
amount receivable 应收款额 }M9R5!=q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 F.nJXZnJ  
analysis 分析 G'*_7HD  
ancillary risk 附属风险 }4 p3m]  
annual account 周年帐目；周年帐目报表；年度决算；年结 Ib$*w)4:  
annual accounting date 年结日期 Y;JPr  
annual allowance 每年免税额；年积金；年度津贴；年津 }YPW@g  
annual balance 年度余额 fWr6f`de  
annual disposable income 每年可动用收入 }=d]ke9_  
annual estimates 周年预算 J?Y1G<&  
annual fee 年费 t")+L{  
annual general meeting 周年大会 %&D,|Yl6  
annual growth rate 年增率；每年增长率 ?2#!63[Kg  
annual long-term supplement 长期个案每年补助金 h}vzZZ2,  
annual pensionable emolument 可供计算退休金的年薪 OI=LuWGQE1  
annual report 年报 7.-g=R
cz  
Annual Report on the Consumer Price Index 《消费物价指数年报》 UIpW#t  
annual return 周年报表；周年申报表；每年报税表格 je9eJUKE  
Annual Return Rules 《周年报表规则》 q?Jd.r5*  
annual review of consumer prices 每年消费物价回顾 }8+rrzMUB  
annual roll-forward basis 逐年延展方式 kPh;SCr{  
annual salary 年薪 &3jq'@6  
annual statement 年度报表；年度决算表 [gZz'q&[)  
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 $?38o6  
annuitant 年金受益人 .kv/db  
annuity 年金 $}{u6*u.,  
annuity contract 年金合约 KK}?x6wV0,  
annuity on human life 人寿年金 7N@4c   
antecedent debt 先前的债项 P|r
sq|',  
ante-dated cheque 倒填日期支票 A
fpj*o  
anticipated expenditure 预期开支 h"mG\xi  
anticipated net profit 预期纯利 Y Me
s314"  
anticipated revenue 预期收入 l~f>ve|  
anti-inflation measure 反通货膨胀措施 BE&P/~(C  
anti-inflationary stance 反通货膨胀立场 u!&w"t61Nd  
apparent deficit 表面赤字 [# X:!xcl  
apparent financial solvency 表面偿债能力 /zB;1%m-  
apparent partner 表面合伙人 H(eGqVAq,  
application for personal assessment 个人入息课税申请书 tb%u<jY  
application of fund 资金应用 uxbDRlOS  
application to release as liquidator and to destruct the books of accounts and documents aD2+9?m  
申请免除清盘人职务及毁灭帐簿与文件 Jd].e=]pN  
appointed actuary 委任精算师 {I/|7b>@r  
appointed auditor 委任核数师；委任审计师 rZ.,\ X_  
appointed trustee 委任的受托人 pt"yJtM'P  
appointer 委任人 
qbrf;`  
apportioned pro rata 按比例分摊 mp^;8??;  
apportionment 分配；分摊
}~8/
a3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 A578g  
apportionment formula 分摊方程式 1l@gZI12#/  
apportionment of estate duty 遗产税的分摊 --ED]S 8  
appraisal 估价；评估 5&
&6e`  
appreciable growth 可观增长 0SoU\/kUi  
appreciable impact 显着影响 5<%]6cx}  
appreciable increase 可观增长 =y5~7&9'  
appreciation 增值；升值 V}leEf2'  
appreciation against other currencies 相对其他货币升值 KNR_upO8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 XM0;cF  
appreciation tax 增值税 n?@3+wG  
appropriation 拨款；拨用；拨付 c"vF i~Db  
appropriation account 拨款帐目 f zu#!  
Appropriation Bill 拨款法案 q&eUw<(F  
appropriation-in-aid system 补助拨款办法 9u3~s<  
approved assets 核准资产 EYe)d+E*  
approved basket stock 认可一篮子证券 1QfOD-lv  
approved budget 核准预算 >JNK06T  
approved charitable donation 认可慈善捐款 qr5ME/)z  
approved charitable institution 认可慈善机构 b!>w4MPe  
approved currency 核准货币；认可货币 Ihe/P {t]J  
approved estimates 核准预算 Ol;}+?[Q  
approved estimates of expenditure 核准开支预算 ZI<p%IQ  
approved overseas insurer 核准海外保险人 1|4'3^3  
approved overseas trust company 核准海外信托公司 |2yTt*!-r  
approved pooled investment fund 核准汇集投资基金 &9Vm3X  
approved provident fund scheme 认可公积金计划 $VX<UK$|s  
approved provision 核准拨款 TEgmE9^`)7  
approved redeemable share 核准可赎回股份 B
3p[A k  
approved regional stock 认可地区性证券 j Hd<*  
approved retirement scheme 认可退休金计划 'IaI7on  
approved subordinated loan 核准附属贷款 In-W,   
arbitrage 套戥；套汇；套利 V;b^b5yZ>  
arbitrageur 套戥者；套汇者 _g%Wx?K9  
arbitrary amount 临时款项 T>"GH M  
arrangement 措施；安排；协定 Ek!$Ary  
arrears 欠款 4r@dV%:%<  
arrears of pay 欠付薪酬 \O]1QM94Y  
arrears of revenue 逾期未收税款；逾期未收的帐项 <K8$00l
m  
articles of association 组织章程；组织细则；组织章程细则 Y,v8eOo45S  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 J6*Zy[)%&S  
ascertainment of profit 确定利润 HvITw%`  
"Asia Clear" “亚洲结算系统” yIS.'mK  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ;l]OmcL  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 |+?ABPk"  
Asian Development Fund [ADF] 亚洲发展基金 s+"[S%  
Asian dollar bond 亚洲美元债券 ^k&T?uU  
Asian dollar market 亚洲美元市场 d|,,,+fS  
Asian dollar rate 亚洲美元利率 jg ~;s  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3I)!.N[m  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 G\ twx ;  
asked price 沽盘；喊价；索价；卖方报价 V24i8Qx  
assessable income 应评税入息 |"[[.Adw9"  
assessable loss 应评税亏损 |51z&dG  
assessable profit 应评税利润 )^&,[Q=i  
assessable value 应评税值 M2[ywab  
assessed profit 估定利润 b";w\H  
assessed value 经评估价值 B_u+$Odo  
assessment 评税；评定；估价；评税单
&Wj %`T{  
assessment number 评税编号；估价编号 .x__X3P>\  
assessment of additional tax 补加税评税 l}>gG[q!  
assessment of performance 业绩评估；实绩评价 NN<kO#c+2  
Assessor 评税主任 sje}E+{[  
asset price bubbles 资产价格泡沫 N=) E$h  
asset-backed securities 具资产保证的证券 LK8K=AA3P  
assets accretion 资产增值 3r=IO#  
assets and liabilities 资产与负债 cmQLkT"#K  
assets betterment statement 资产递增表；资产改进表 9R
 XT  
assets lending 实物放款；有抵押贷款 /rd6p{F  
assets of the company passing on the death 死者去世时转移的公司资产 ~rB
eJZ  
assets pledged as security for liabilities 用作负债抵押的资产 %eoO3"//  
assets portfolio 资产投资组合 &A=q_  
assets price 资产价格 _ ?f~UvK  
assets quality 资产质素 U!@3['  
assets realization 资产变现 ]Y|Y?  
assets refinancing arrangement 资产再集资安排 q#v&&]N=  
assets securitization 资产证券化 ~o:lh],~  
assets situated outside Hong Kong 在香港以外地方的资产 ojO<sT:by  
assets stripping 削减资产；拆卖资产 P |c6V  
assets value 资产值 A[lkGQtS4  
assignee 承让人 .tB[8Y=J  
assignment 转让；转让书；转让契
 D7%`hU  
assignment of interest 权益转让 w.qpV]9>  
assignment of letters patent and trade mark 专利证书及商标转让 aHKv*-z-  
assignment of property 物业转让；物业转让书 KZn\ iwj  
assignment right 转让权 L+@RK6
dq  
assignor 转让人 M9MfO*  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 u</21fz'  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ~ifo7,  
associate member 附属会员
UzVnC:  
associated body corporate 相联法人团体 P,Fs7  
associated company 相联公司；联属公司 Aa*UV6(v  
associated corporation 相联法团 3@e#E4+ff  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] zJ42%0g  
公认会计师公会〔英国〕 JLT^0wBB  
Association of Futures Exchange Brokers 香港期货经纪协会 rj"oz"  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 _20nOg`o  
association of underwriters 承保人组织 zJWh  
assumption of control 接管 I:s#,!>  
assurance 担保；保险；转易；转易书 4#mRLs'  
assurance of interest 权益的转易 Lwgk}!KR  
at 19XX price 按一九ＸＸ年价格计算 sygAEL;.  
at a discount 按赔价计算；按贴水价格计算；打折扣 `B;^:u  
at a premium 按溢价计算；按升水价格计算 ugg08am!  
at call 通知付款；按通知 tP2hU[7Z  
at constant market price 按固定市价计算 >Pv#)qtm  
at constant price 按固定价格计算 ]|[,N>  
at cost 按成本计算 rlYAy5&  
at current market price 按当时市价计算；按现时市价计算 Q4

Mp[  
at current price 按当时价格计算；按现时价格计算 C=}YKsi|R|  
at factor cost 按要素成本计算；按生产要素成本计算 u"-q"0
 
at money-of-the-day price 按付款当日价格计算 *]
%{ttR~  
at or better 按指定或较佳价位〔买卖指令〕 X)d7y  
at par 按面值计算；平价 x$9UHEb kM  
at sight 见票即付 *axOen  
at the close 按收市盘 H kDT14 `&  
at the opening 按开市盘 r8XY"<
  
attestation 见证；见证条款 50Z$3T  
at-the-money option 平价期权 n~\"W  
attorney 受权人；受托代表人 BnH<-n_  
attornment 新拥有人承认书 ?DEj| i8  
attributable profit 可归属利润 d?_Bll"  
attributable share value 可归属股份价值 5nIm7vlQm  
Auckland Stock Exchange 奥克兰证券交易所 $L>tV='  
auction 拍卖 e!*d(lHKos  
auctioneer 拍卖商 0|8c2{9X,  
audit 审计；核数 [QA@XBy6  
Audit Commission 审计署 0qSd#jO  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
AE1!u{  
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〕 y5>859"h  
audit review 帐目审查 U3MfEM!x  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
^G{3x  
audited account 审计帐目；经审计的帐目 ny17(Y =  
audited annual account 经审计的周年帐目 xd\k;nq  
audited balance sheet 经审计的资产负债表 +\G/j]3f  
auditor 核数师；核数主任；审计师 zN JK+_O=  
auditor's certificate 核数师证明书；审计师证明书 xqv4gN6  
auditor's report 核数师报告；审计师报告 siw } }}  
Aussie bond 澳元债券 k}y1IW+3  
austerity budget 紧缩预算 [*w^|b?  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 V%?oI]" l  
Australia All Ordinaries Index 澳洲所有普通股票指数 zDY!0QZLF\  
Australian Dollar [AUD] 澳元 cYyv iR59#  
Australian Options Market 澳大利亚期权市场 aS?A3h4WM_  
Australian Securities Commission 澳洲证券事务监察委员会 U<
fe 'd  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 s"`uE$6N  
Australian Stock Exchange 澳大利亚证券交易所 # )-Kf  
Austrian Schilling [ATS] 奥地利先令 6sBS;+C  
authentication 认证；鉴证 LhC%`w  
authority to purchase 委托购买证；委购书 C5#3c yf*B  
authorization 认可；核准；授权；授权书 MGeHccqh2  
authorization by direction 指示授权 a6"Pe07t  
authorization by instruction 指令授权 bb[.Kvq5  
authorization by warrant 令状授权 E$m3Gg)s>N  
authorization of unit trust 单位信托的认可 DLe?@R5  
authorized agent 指定代理人 j
x a?  
authorized capital 法定资本 'E+Ty(ED5  
authorized clerk 出市员 0V ,R|Ln  
authorized dealer 认可交易商 /\_`Pkd3m  
authorized financial institution 认可财务机构 -:
t<%]RfY  
authorized fund 认可基金 0 } uEM_a  
authorized fund house 获授权的基金公司；认可基金公司 lN*O</L,"  
authorized institution 认可机构 FR_R"p  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ?B@(W(
I  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 B<(v\=xZ  
authorized insurer 获授权保险人；获认可承保人 `s(T(l  
authorized investment 特准投资项目 ZWaHG_ U)  
authorized person 获授权人 .)|r!X  
authorized representative 获授权代表 =Y>_b 2  
authorized share capital 法定股本 ['j_W$8n  
automated quotation system 自动报价系统 61>@-55k9  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] oe,L&2Jz@  
自动交易系统〔香港期货交易所有限公司〕 Ej>5PXp'2  
automatic adjustment mechanism 自动调整机制 +[Nc";Oy  
automatic adjustment system 自动调整系统 qT^R>p  
Automatic Clearing House 自动票据交换所 ta_!  
automatic exchange rates accumulation system 自动化汇率累集系统 5mdn77F_  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 2/O/h  
automatic teller machine [ATM] 自动柜员机 o:jLM7$=  
autopay 自动转帐 B P%>J^  
available assets 可用资产 azKbGS/X  
available fiscal reserve 现存财政储备 k!Nl#.j  
available profit 可用利润 bIt%KG{PY6  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ~|kre:j9  
average 平均；平均数；海损 '0D2e  
average basic salary 平均基本薪金 }Wjb0V  
average consumer expenditure 平均消费开支；一般消费开支 % \Nfj)9  
average cost 平均成本 2,?4'0Z@R  
average cost of land production 增辟土地平均成本 L}lOA,EF  
average daily turnover 平均每日成交额 E#X1P #$pW  
average daily wage rate 平均每日工资率 !mH2IjcL  
average expenditure pattern 平均开支模式 >Du5B&41  
average growth rate 平均增长率 /PF X1hSu  
average net fixed assets 固定资产平均净值 $EHAHNL?Lx  
average of relatives 相对价格平均数 d-nqV5  
average price 平均价格 JaP2Q} &B  
average propensity to consume 平均消费倾向；一般消费倾向 X(kyu,w  
average propensity to save 平均储蓄倾向；一般储蓄倾向 O0Y/y2d  
average rate 平均率 @SeE,<  
average revenue 平均收入；平均收益 j4Ppn  
average stock 平均库存；平均存货 We%-?l:"  
average yearly rent 平均年租 )B.NV<m  
avoidance of double taxation 避免双重课税 lR_ 4iyqb  
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 OnFx8r:q@%  
cLR02  
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