一些有用的会计术语(也不知道发的地方对不对)A

A: >V"{]v  
A share Ａ股；甲类股份 }>{R<[I!G  
abatement of tax 减税；减扣免税额 &W\e 5X<A  
ABN AMRO Bank N.V. 荷兰银行 ?MH=8Cl1w  
above-the-line expenditure 线上项目支出；经常预算支出 `i`P}W!F  
above-the-line receipt 线上项目收入；经常预算收入 w|f+OlPXq  
ABSA Asia Limited 南非联合亚洲有限公司 y!b"
Cj  
absolute change 绝对数值变更 f)Qln[/  
absolute expenditure 实际开支 B ~v6_x  
absolute guideline figure 绝对准则数字 nt2b}u>*  
absolute interest 绝对权益 WsHDIp  
absolute order of discharge 绝对破产解除令 #:?:gY<  
absolute profit margin 绝对利润幅度 BZ?w}%-MO  
absolute value 实值；绝对值 JN8Rh  
absolutely vested interest 绝对既得权益 G#%Sokkb'  
absorbed cost 已吸收成本；已分摊成本 & DP"RWT/  
absorption 吸收；分摊；合并 OeQ[-e  
absorption rate 吸收率；摊配率；分摊率 <Y`(J#  
ACB Finance Limited 亚洲商业财务有限公司 A|"T8KSMB  
acceptable form of reciprocity 合理的互惠条件 v?He]e'  
acceptable rate 适当利率；适当汇率 jkk%zu  
acceptance agreement 承兑协议 _ s 3aaOL  
acceptance for honour 参加承兑 O~5t[  
acceptor 承兑人；接受人；受票人 1K/HVj+'.  
acceptor for honour 参加承兑人
?8O5%IrJ  
accident insurance 意外保险 #w;"s*  
Accident Insurance Association of Hong Kong 香港意外保险公会 n*[ZS[I  
accident insurance scheme 意外保险计划 !j$cBf4  
accident year basis 意外年度基准 02,t  
accommodation 通融；贷款 >#h,q|B  
accommodation bill 通融票据；空头票据 -8)Hulo/{U  
accommodation party 汇票代发人 ef
'kG"1  
account balance 帐户余额；帐户结余 [[[C`H@  
account book 帐簿 e#oK% {A  
account collected in advance 预收款项 ]WMzWt:L  
account current book 往来帐簿 "mn?*  
account of after-acquired property 事后取得的财产报告 ,1I-%6L  
account of defaulter 拖欠帐目 {iyJHY  
account payable 应付帐款 LVUA"'6V  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 LuZlGm  
account receivable 应收帐款 :}NheRi  
account receivable report 应收帐款报表 X!|e
RA~o  
account statement 结单；帐单；会计财务报表 
]Gi&:k  
account title 帐户名称；会计科目 &J/EBmY[  
accountant's report 会计师报告 dQ*^WNUB  
Accountant's Report Rules 会计师报告规则 N8nt2r<h  
accounting and auditing procedure 会计与审计程序；会计与核数程序 UlWmf{1%]?  
Accounting Arrangements 《会计安排》 OG{*:1EP  
accounting basis 会计基础 ]aIHd]B  
accounting by Official Receiver 破产管理署署长呈交的帐目 nReIi;pi  
Accounting Circular 《会计通告》 ! VT$U6  
accounting class 会计类别 {+lU4u  
accounting date 记帐日期；会计结算日期 s17)zi,?4  
accounting for money 款项核算 "`;-5dg  
Accounting Officer 会计主任 T'6`A<`3  
accounting period 会计报告期；会计期 l$5nv5
r  
accounting policy 会计政策；会计方针 (&.T  
accounting practice 会计惯例 *C55DO^w  
accounting principle 会计准则 ,hf W2}  
accounting record 会计记录 6D| F1UFU  
accounting report 会计报告 ]U#of O  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )"?'~5A  
Accounting Society of China 中国会计学会 @KM?agtlbl  
accounting statement 会计报表 f I%8@ :  
accounting system 会计制度；会计系统 GJWGT`"  
accounting transaction 会计事项；帐务交易 0:Bpvl5  
accounting treatment 会计处理 %<^^ Mw  
accounting year 会计年度 R?1Z[N  
accretion 增值；添加 v{$?Ow T/u  
accrual 应计项目；应累算数目 TFOx=_.%i  
accrual basis 应计制；权责发生制 a=W%x{  
accrual basis accounting 应计制会计；权责发生制会计 '`;=d<'  
accrue 应累算；应计  3*Q=)}  
accrued benefit 应累算利益 yMdu Zmkc  
accrued charges 应计费用 dA~_[x:Z  
accrued cumulative preference share dividend 应累算的累积优先股股息 r\QV%09R  
accrued expenses 应累算费用 aEzf*a|fSV  
accrued interest payable 应付利息；应计未付利息 or#] ![7N  
accrued interest receivable 应收利息；应计未收利息 l[~$9C'ji  
accrued right 累算权益 @|cH
DltH  
accruing profit 应累算的利润 ZklO9Ox(  
accumulated fiscal reserve 累积财政储备 |*48J1:1y  
accumulated profit 累积利润；滚存溢利 *04}84?:  
accumulated reserve 累积储备 ;o'>`=Y  
accumulation of surplus income 累积收益盈余 K bQXH!J  
acquired assets 既得资产 .(/HUQn  
acquisition 收购；购置；取得 aA$\iFYA  
acquisition cost 购置成本 ,|z@Dy  
acquisition expenses 购置费用 7(D)U)9h  
acquisition of 100% interest 收购全部股权 @_t=0Rc  
acquisition of control 取得控制权 FI:
H/e5[  
acquisition of fixed assets 购置固定资产 4"|3pMr  
acquisition of shell “买壳” oAifM1*0  
acquisition price 收购价 onmpMU7w  
act of God 天灾 =?W7OV^BE  
acting partner 执事合伙人 xyo~p,(~t  
active market 买卖活跃的市场；交投畅旺的市场；旺市 +@uA  
active partner 积极参与的合伙人 &~;M16XM,e  
active trading 交投活跃 +-b'+mF  
actual circulation 实际流通 Wtaz@+  
actual cost 实际成本 8g:VfzaHu  
actual expenditure 实际开支；实际支出 8a)4>B  
actual income 实际入息；实际收入；实际收益 9_
==C"F  
actual market 现货市场 1?w=v|b:P)  
actual price 现货价；实际价格 XzI
C~}  
actual profit 实际利润 i`52tH y_  
actual quotation 实盘；实际价位；实际报价 ie[X7$@  
actual year basis 按实际年度计算 dLGHbeZ[(  
actuals 实货 WL(Y1>|j  
actuarial investigation 精算调查 3f$n8>mq  
actuarial principle 精算原则 D5xQ  
actuarial report 精算师报告 t{B@k[|  
Actuarial Society of Hong Kong 香港精算学会 dSKvs"  
actuarial valuation 精算师估值 Z796;qk  
actuary 精算师 u[KxI9Q  
ad referendum agreement 暂定协议；有待覆核的协定 >VZxDJ$R  
ad valorem duty 从价税；按值征税 G0m$bi=z  
ad valorem duty system 从价税制 4S*ifl  
ad valorem fee 从价费 v6DjNyg<x  
ad valorem tariff 从价关税 >l
8?B L  
additional allowance 额外免税额  RSj8T<  
additional amount for unexpired risk 未过期风险的额外款额 /tG as  
additional assessable profit 补加应评税利润 S@!_{da  
additional assessment 补加评税 s]e`q4ip  
additional commitment 额外承担 8pf]M&  
additional commitment vote 额外承担拨款 gFuK/]gzI  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &x B^  
additional dependent parent allowance 供养父母额外免税额 g?|Z/eVJ  
additional provision 额外拨款 f99"~)B|  
additional stamp duty 附加印花税 ez9F!1  
additional tax 补加税罚款；补加税款 Py#EjF12  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 #-Mr3  
adjudged bankrupt 被裁定破产 ~$>JYJj  
adjudicated bankrupt 裁定破产人 ae-tAA[1Y  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Ohj^Z&j  
adjudication of bankruptcy 裁定破产；宣告破产 b00$3,L   
adjudication of insolvency 裁定无力偿还债务 EdqB4-#7  
adjusted actual 经调整的实数；调整后的实数 \:F$7 *Ne  
adjusted current assets 经调整的流动资产；调整后的流动资产 fe<7D\Sp@  
adjusted figure 经调整的数字；调整后的数额 Y=|20Y\K  
adjusted liabilities 经调整的负债；调整后的负债 c
2Z!Vtd  
adjusted loss 经调整的亏损；调整后的亏损 Z3MhHvvgp{  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 F5+FO^3E  
adjusted profit 经调整的利润；调整后的利润 M  hW9^?  
adjusted surplus 经调整的盈余额；调整后的盈余额 FZ%h7Oe  
adjusted value 经调整的价值；调整后的价值 gnzg(Y]5w  
adjustment 调整；修订；理算〔保险〕 WJ-.?   
adjustment centre 调剂中心 AvZ5?rN$  
adjustment lag 调整过程的时间差距；调整时差 j;48Yya'  
adjustment mechanism 调整机制 &?Erkc~
#  
adjustment of loss 亏损调整 \z6UWZ  
adjustment process 调整过程；调整程序 d 4tL  
adjustment range 调整幅度 !0? B
=yA  
administered exchange rate 受管制汇率 x6JV@wA&  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 2gklGDJD  
administration expenses 行政费用 ~9APc{"A  
administration fee 手续费；行政费 z &P1C,n)  
administration in bankruptcy 破产管理 5m'AT]5Tn_  
administration order 遗产管理令 *w.":\P]  
administrator 管理人；遗产管理人 ,]ySBAO  
administrator of the estate 遗产管理人 \"RCJadK  
admission of debt 债项承认书 1yz%ud-l  
admission of proof 接纳债权证明 #>KiX84  
advance 放贷款项；垫付款项；预支款项；预付款项 NwOV2E6@OW  
advance account 暂支帐目；预付款帐户 6q'Q?Uw^  
advance compensation 预付补偿金 3rFku"zT$  
advance from shareholder 股东垫款 |xZu?)M4  
advance pending reimbursement 预支以待日后付还 `peR,E  
advanced economy 先进经济体系 0+qC_ISns  
advancement 预付；预付财产 o:cTc:l)  
advances warrant 垫款令 @,=pG  
advancing 贷出 ,J+L_S+B~  
adverse balance 逆差 9XQE5^  
adverse exchange 逆汇 W+u,[_  
advertisement addressed to shareholders 在报章刊登的致股东通告 -0q|AB<  
advice for collection 托收通知书 N2 3:+u<)E  
advice of drawing 提款通知书；汇票通知书 A{-S )Z3}  
advice of payment 付款通知 fnr8{sr.2Z  
Advisory Committee [Securities and Futures Commission] OESKLjFt  
谘询委员会〔证券及期货事务监察委员会〕 WY>$.e  
Advisory Committee on Diversification 经济多元化谘询委员会 h#}w18l  
affidavit 誓章；遗产申报誓章 x ~)~v?>T  
affidavit of no receipt 述明无收款的誓章 |uz<)  
affiliate 联号；联营公司；附属公司 $ S3b<]B  
affiliated company 附属公司；联号；联营公司 zOMxg00  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 q,#s m'S  
affordability 负担能力 f{L;,  
African Development Bank [AfDB] 非洲开发银行 ipMSMk7gx  
after-acquired property 事后取得的财产 M0C)SU5"  
after-hours dealing 市后交易 Op9 ^Eu%n  
after-tax profit 税后盈利；税后利润；税后溢利 vOCaru?~h  
agency agreement 代理协议 .H M3s  
agency expenses 代理机构的开支 CeOA_M  
agency fee 代理费 ]D5Maid+  
Agency Law 《代理法》 q$yg^:]2  
agent 代理人；承销人 kq(
><T  
agent of company 公司代理人 ^J-Xy\X  
agent's fee 代理人费；经纪费 E <j=5|0t  
aggregate 总计；总数；总体数字 03|nP$g  
aggregate amount 总款额；总额 44~ReN}`  
aggregate assets and liabilities 总体资产与负债 UMNNAX  
aggregate at constant price 按固定价格计算的总体数字 5CcX'*P  
aggregate demand 总需求 MIkp4A  
aggregate gross position 总持仓量 z]%@r 7  
aggregate limit 总限额 =,ax"C?pR  
aggregate of salaries tax 合计薪俸税 OSUiS`k  
aggregate performance 总体表现；总体业绩 bp?TO]LH  
aggregate supply 总体供应 G8w@C
 
aggregate surplus 总盈余 &I)tI^P}  
aggregate total 整体总额 LzLJ6A>;R  
aggregate value 总值；合计价值 Jpp-3i.F#  
aggregated basis 合计基准 E]&N'+T
 
aggregated net chargeable income 合计应课税入息实额 #
SCLU9-  
aggregation 合并计算；合计；总和 8/)q$zs  
aggregation of incomes of husband and wife 夫妇入息合并计算 Z>3~n  
aggregation of property 财产的总和 [ywF!#'){  
agio 差价；贴水 Hr}"g@ <  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 WhH60/`  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment p(I^Y{sGI  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Glw|*{$  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment MW+DqT.h  
《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》 BHgs,  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment N#-.[9!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 =bJ$>Djp  
agreement for a settlement 授产协议 }D)eS |B  
agreement for assignment 转让协议 v+sF0 j\P  
agreement for sale 售卖协议；买卖协议 n{<@-6  
agreement for sale and purchase 买卖协议 AIQ {^:  
agreement for the payment of interest 支付利息协议 qA!4\v={  
agreement for the repayment of money 还款协议 {df;R|8l  
agreement of reinsurance 再保险协议 E>*b,^J7g  
Agricultural Bank of China 中国农业银行 n2AoEbd  
air passenger departure tax 飞机乘客离境税 KgD$P(J:[  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 af6<w.i  
airport tax 机场税 CiHx.5TiC  
alcohol duty 酒精税 S3U]AH)C  
alienation 让与；让渡；转让 -b+)Dp~$p  
alimony 生活费；赡养费 D1>*ml  
All Ordinaries Index [AOI] 所有普通股指数 yRyRH%p)  
all risks 全险；综合险 7u^wO<  
All Sales Record for Stock Market 《股票市场成交报告》 AriV4 +  
Allied Capital Resources Limited 新联财务有限公司 Citumc)E  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 $X.F=Kv
 
allocation letter 拨款信件 #2Q%sE?  
allocation of fund 分配款项；预留款项 %j17QD8  
allocation of profit 利润分配；溢利分配 g]44|9x(W  
allocation warrant 拨款令 !U(S?:hvW  
allotment 分配；配股 p
cscNUp  
allotment notice 股份配售通知；配股通知 r/N
aoIrJV  
allotment of shares 股份分配 d72 yu3  
allowable 可获宽免；免税的 O3slYd&V  
allowable business loss 可扣除的营业亏损 hr'?#K  
allowable expenses 可扣税的支出 ^qC.bv]&  
allowance 免税额；津贴；备抵；准备金 Dvz 6 E  
allowance for debts 债项的免税额 !(Y|Vm'  
allowance for depreciation by wear and tear 耗损折旧免税额 "tk1W>liIN  
allowance for funeral expenses 殡殓费的免税额 q |Pebe=  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 RmKbnS$*q  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~PF,[$?4n  
allowance to debtor 给债务人的津贴 dE[X6$H[  
alteration of capital 资本更改 &l{ctP%q  
alternate trustee 候补受托人 ^56D)A=  
amalgamation 合并 3#udzC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V5h_uGOD  
ambit of charges 征税范围；收费范围 ^"/TWl>jB  
amended valuation 经修订的估值 *CF80
DJ  
American Commodities Exchange 美国商品交易所 H|?r_Ns  
American Express Bank Limited 美国运通银行 F [-D +Nka  
American Stock Exchange 美国证券交易所 ?_uan  
amortization 摊销 @c8RlW/A  
amount due from banks 存放银行同业的款项 ^Vh^Z)gGi  
amount due from banks abroad 存放海外银行同业的款项 %O(W;O  
amount due from holding companies 控股公司欠款 "AMwo(Yi  
amount due from local banks 存放本港银行同业的款项 E:\#Ur2  
amount due to banks 银行同业的存款 SU7,uxF  
amount due to banks abroad 海外银行同业的存款 qB
$QC  
amount due to holding companies 控股公司存款 |4aU&OX  
amount due to local banks 本港银行同业的存款 BgCEv"G5  
amount due to outport banks 外埠银行同业的存款 ,T 3M  
amount for note issue 发行纸币的款额 V+0pvgS[  
amount of bond 担保契据的款额 {~EsO1p  
amount of consideration 代价款额 sKiy
1Ww  
amount of contribution 供款数额 {}" <  
amount of indebtedness 负债款额 d--6<_q  
amount of principal of the loan 贷款本金额 u,72Mm>  
amount of rates chargeable 应征差饷数额 4T)`%Oo<}  
amount of share capital 股本额 +['1~5  
amount of sums assured 承保款额 n^G[N-\3  
amount of variation 变动幅度 OaN"6Ge#  
amount of vote 拨款数额 ^eRbp?H*T  
amount payable 应付款额 t?weD{O  
amount receivable 应收款额 ]4*E:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 e*D,2>o  
analysis 分析 Vn/FW?d7  
ancillary risk 附属风险 4uE/!dT  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;uZq_^?:9&  
annual accounting date 年结日期 %_5?/H@%3z  
annual allowance 每年免税额；年积金；年度津贴；年津 iY sQ:3s  
annual balance 年度余额 a)+*Gf
7?  
annual disposable income 每年可动用收入 ), VF]  
annual estimates 周年预算 5X]f}6kT  
annual fee 年费 XL1
x8IB  
annual general meeting 周年大会 |w_l~xYV)  
annual growth rate 年增率；每年增长率 ct(euPU  
annual long-term supplement 长期个案每年补助金 }.=wQ_  
annual pensionable emolument 可供计算退休金的年薪 R>[G6LOG  
annual report 年报 OCqknA  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5HAAaI  
annual return 周年报表；周年申报表；每年报税表格 NZ^hp\q  
Annual Return Rules 《周年报表规则》 X1u\si%.4S  
annual review of consumer prices 每年消费物价回顾 &,/-<y-S  
annual roll-forward basis 逐年延展方式 1F2(MKOo!  
annual salary 年薪 gIGi7x  
annual statement 年度报表；年度决算表 ,MLAW  
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 6TQ[2%X'  
annuitant 年金受益人 vsq |m5  
annuity 年金 [NGq$5  
annuity contract 年金合约 4*q6#=G  
annuity on human life 人寿年金 VjiwW%UOM  
antecedent debt 先前的债项 \)g}  
ante-dated cheque 倒填日期支票 RM25]hx  
anticipated expenditure 预期开支 =G 'c%  
anticipated net profit 预期纯利 ;Q5o38(  
anticipated revenue 预期收入 6k|f]
BCL  
anti-inflation measure 反通货膨胀措施 _*t75e$-  
anti-inflationary stance 反通货膨胀立场 H5gcP11r  
apparent deficit 表面赤字 `[_p,,}Ir  
apparent financial solvency 表面偿债能力 `Z2-<:]6&a  
apparent partner 表面合伙人 ,;h}<("q  
application for personal assessment 个人入息课税申请书 X4bZ4U*  
application of fund 资金应用 WZbRR.TxO  
application to release as liquidator and to destruct the books of accounts and documents U'}[:h~)  
申请免除清盘人职务及毁灭帐簿与文件 lb}:!Y  
appointed actuary 委任精算师 [F27i#'I]  
appointed auditor 委任核数师；委任审计师 4 `}6W>*R  
appointed trustee 委任的受托人 RS{E|  
appointer 委任人 3XUie;*`  
apportioned pro rata 按比例分摊 }?U #@ h  
apportionment 分配；分摊 ^w jMu5f  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .z,`{-7U  
apportionment formula 分摊方程式 4%jQHOZ  
apportionment of estate duty 遗产税的分摊 d&DQ8Gm ^  
appraisal 估价；评估 Hv =7+O$  
appreciable growth 可观增长 /XuOv(j  
appreciable impact 显着影响 j  W-K  
appreciable increase 可观增长 ~\O,#j`_  
appreciation 增值；升值 HN
X/#?3  
appreciation against other currencies 相对其他货币升值 [hiV#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3HndE~_C&  
appreciation tax 增值税 l
p1GK/!s  
appropriation 拨款；拨用；拨付 t0ZaIE   
appropriation account 拨款帐目 WsmP]i^Q  
Appropriation Bill 拨款法案 8/|1FI  
appropriation-in-aid system 补助拨款办法 R8j\CiV17  
approved assets 核准资产 +DSZ(Zb4qY  
approved basket stock 认可一篮子证券 @`SlOKz!=  
approved budget 核准预算 xwijCFI*  
approved charitable donation 认可慈善捐款 '^:q|h  
approved charitable institution 认可慈善机构 uHt@;$9A  
approved currency 核准货币；认可货币 &:=[\Ws R  
approved estimates 核准预算 //
}KWz  
approved estimates of expenditure 核准开支预算 9@ ^*\s  
approved overseas insurer 核准海外保险人 OL@' 1$/A  
approved overseas trust company 核准海外信托公司 2 3A)^j  
approved pooled investment fund 核准汇集投资基金 cN:ek|r  
approved provident fund scheme 认可公积金计划 !!v9\R4um  
approved provision 核准拨款 zgSv -h+f  
approved redeemable share 核准可赎回股份 `S]DHxS  
approved regional stock 认可地区性证券 B!1L W4^  
approved retirement scheme 认可退休金计划 "
,"to  
approved subordinated loan 核准附属贷款 DPlmrN9@=  
arbitrage 套戥；套汇；套利 XiyL563gh  
arbitrageur 套戥者；套汇者 ,LDdL  
arbitrary amount 临时款项 &WVRh=R  
arrangement 措施；安排；协定 >% E=l  
arrears 欠款 ;E\e.R  
arrears of pay 欠付薪酬 1KI5tf>>p  
arrears of revenue 逾期未收税款；逾期未收的帐项 @p9YHLxLjQ  
articles of association 组织章程；组织细则；组织章程细则 pxQh;w  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >6z7.d  
ascertainment of profit 确定利润 ]Mgxv>zRbs  
"Asia Clear" “亚洲结算系统” `n%8y I%  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 v-}D>)M^W  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 t,yMO  
Asian Development Fund [ADF] 亚洲发展基金 D{]9s
  
Asian dollar bond 亚洲美元债券 $4>x4*  
Asian dollar market 亚洲美元市场 EvDg{M}  
Asian dollar rate 亚洲美元利率 dYp} R>+  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 BbNl:`  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 1lHBg  
asked price 沽盘；喊价；索价；卖方报价 t[bZg9;  
assessable income 应评税入息 NKu*kL}W=  
assessable loss 应评税亏损 T:w%RF[v9  
assessable profit 应评税利润 5GWC  
assessable value 应评税值 9Qc=D
"'  
assessed profit 估定利润 ~qb-uT\(99  
assessed value 经评估价值 x/?w1  
assessment 评税；评定；估价；评税单 q>dERN&  
assessment number 评税编号；估价编号 I- WR6s=  
assessment of additional tax 补加税评税 x1 1ug  
assessment of performance 业绩评估；实绩评价 !MD uj  
Assessor 评税主任 MZ<BCRB  
asset price bubbles 资产价格泡沫 (L7%V !  
asset-backed securities 具资产保证的证券 M}!E :bv'  
assets accretion 资产增值 *>7Zc  
assets and liabilities 资产与负债 #}nDX4jI  
assets betterment statement 资产递增表；资产改进表 8FT@
TUFb  
assets lending 实物放款；有抵押贷款 ZTi KU)  
assets of the company passing on the death 死者去世时转移的公司资产 '<hgc  
assets pledged as security for liabilities 用作负债抵押的资产 fzjZiBK@  
assets portfolio 资产投资组合 [hKt4]R  
assets price 资产价格 Znh)m  
assets quality 资产质素 W0N*c*k  
assets realization 资产变现 kBJx`tjtp  
assets refinancing arrangement 资产再集资安排 )E=~ _`XO  
assets securitization 资产证券化 oJor ]QYK  
assets situated outside Hong Kong 在香港以外地方的资产 JA6#qlylL  
assets stripping 削减资产；拆卖资产 t;)`+K#1:  
assets value 资产值 ,gn**E  
assignee 承让人 ~5wT
|d  
assignment 转让；转让书；转让契 @DCw(.k*
 
assignment of interest 权益转让 d?1[xv;  
assignment of letters patent and trade mark 专利证书及商标转让 4*_.m9{  
assignment of property 物业转让；物业转让书 Z oQPvs7_  
assignment right 转让权 G:!'hadw  
assignor 转让人 :LX (9f   
associate 有联系的人；有关连人士；相联者；合伙人；联系人 [|oOP$u  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 JCZ5q9b  
associate member 附属会员 `:;fc  
associated body corporate 相联法人团体 =
sh]H$  
associated company 相联公司；联属公司 ?89_2W  
associated corporation 相联法团 sGFC?1r?\  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] &s_)|K  
公认会计师公会〔英国〕 eR:!1z_h  
Association of Futures Exchange Brokers 香港期货经纪协会 "|KD$CY  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 @hIHvLpRB  
association of underwriters 承保人组织 _If:~mIs  
assumption of control 接管 _D~FwF&A  
assurance 担保；保险；转易；转易书 3v:c'R0  
assurance of interest 权益的转易 oh^QW`#(  
at 19XX price 按一九ＸＸ年价格计算 5SwQ9#  
at a discount 按赔价计算；按贴水价格计算；打折扣 DeRC_ [  
at a premium 按溢价计算；按升水价格计算 -!pg1w06  
at call 通知付款；按通知 _
6{XqvWqb  
at constant market price 按固定市价计算 {x/)S*:Z  
at constant price 按固定价格计算 =9cN{&qf  
at cost 按成本计算 . I#d
R*  
at current market price 按当时市价计算；按现时市价计算 dpI! {'"M  
at current price 按当时价格计算；按现时价格计算 l*>,:y  
at factor cost 按要素成本计算；按生产要素成本计算 SOo}}a0  
at money-of-the-day price 按付款当日价格计算 YV/JZc f  
at or better 按指定或较佳价位〔买卖指令〕 RI-)Qx&!f  
at par 按面值计算；平价 ?UV!^w@L:0  
at sight 见票即付 g)Dg=3+>  
at the close 按收市盘 szU_,.\  
at the opening 按开市盘 ZH8Oidj`  
attestation 见证；见证条款 x"n)y1y  
at-the-money option 平价期权 &{H LYxh  
attorney 受权人；受托代表人 <&p0:S
7  
attornment 新拥有人承认书 _q1E4z  
attributable profit 可归属利润 "o>gX'm*  
attributable share value 可归属股份价值 56^#x  
Auckland Stock Exchange 奥克兰证券交易所 !Di*y$`}b  
auction 拍卖 {{ /-v3n  
auctioneer 拍卖商 1JSKK.LuJV  
audit 审计；核数 8+OcM ;0  
Audit Commission 审计署 
''~#tK f  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] O2C&XeB:4  
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〕 $jgEB+  
audit review 帐目审查 )0p7d:%mV  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 dSw%Qv*y  
audited account 审计帐目；经审计的帐目 QPT%CW61M  
audited annual account 经审计的周年帐目 yOXL19d@p_  
audited balance sheet 经审计的资产负债表 D0a3%LBS/2  
auditor 核数师；核数主任；审计师 k&SI-jxj  
auditor's certificate 核数师证明书；审计师证明书 ^h\Y.  
auditor's report 核数师报告；审计师报告 6=i@ttAK  
Aussie bond 澳元债券 23~Kz
C  
austerity budget 紧缩预算 \S`|7JYW  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 /$?7
L(  
Australia All Ordinaries Index 澳洲所有普通股票指数 -/ h'uG  
Australian Dollar [AUD] 澳元 !Xf7RT  
Australian Options Market 澳大利亚期权市场 ?PST
.+l  
Australian Securities Commission 澳洲证券事务监察委员会 eIY![..J/N  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 h!h<!xaclW  
Australian Stock Exchange 澳大利亚证券交易所 :~{x'`czJ  
Austrian Schilling [ATS] 奥地利先令 fPu,@ L  
authentication 认证；鉴证 8^|lsB}x?  
authority to purchase 委托购买证；委购书 OXCf  
authorization 认可；核准；授权；授权书 _vgFcE~E@  
authorization by direction 指示授权 W2G@-`,  
authorization by instruction 指令授权 B gB]M3Il  
authorization by warrant 令状授权 z;d]=PT  
authorization of unit trust 单位信托的认可 h,%b>JFo  
authorized agent 指定代理人 [Uw/;Kyh  
authorized capital 法定资本 hj|P*yKV  
authorized clerk 出市员 NM:\T1  
authorized dealer 认可交易商 +1Ua`3dWN_  
authorized financial institution 认可财务机构 pXv@QD#!  
authorized fund 认可基金 t (>}  
authorized fund house 获授权的基金公司；认可基金公司 &S|%>C{P.w  
authorized institution 认可机构 hAv.rjhw_  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 _k2*2db   
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 nFY6K%[  
authorized insurer 获授权保险人；获认可承保人 T.kQ] h2ZG  
authorized investment 特准投资项目 6e.?L  
authorized person 获授权人 BmGY#D,  
authorized representative 获授权代表 P]b *hC  
authorized share capital 法定股本 8*t8F\U#  
automated quotation system 自动报价系统 FqpUw<]6s  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ^
wm>\o;  
自动交易系统〔香港期货交易所有限公司〕 ^ H )nQ  
automatic adjustment mechanism 自动调整机制 p!]$!qHO(  
automatic adjustment system 自动调整系统 u#uT|a.  
Automatic Clearing House 自动票据交换所 R#0Z  
automatic exchange rates accumulation system 自动化汇率累集系统 2N$yn  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Zn]njf1x  
automatic teller machine [ATM] 自动柜员机 fF*{\  
autopay 自动转帐 6I`Lszs  
available assets 可用资产 EA+}Rf6}  
available fiscal reserve 现存财政储备 slWO\AYiO  
available profit 可用利润 rfVHPMD0  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 P&0o~@`cL  
average 平均；平均数；海损 mzkv/  
average basic salary 平均基本薪金 rp^Gk  
average consumer expenditure 平均消费开支；一般消费开支 <>tQa5;  
average cost 平均成本 \uTy\KA  
average cost of land production 增辟土地平均成本 4C
l41a  
average daily turnover 平均每日成交额 O)E8'Oe"Q  
average daily wage rate 平均每日工资率  [ijK~  
average expenditure pattern 平均开支模式 /degBL+  
average growth rate 平均增长率 UZ` <D/  
average net fixed assets 固定资产平均净值 vOl<  
average of relatives 相对价格平均数 ~p0M|  
average price 平均价格 bm:"&U*tu'  
average propensity to consume 平均消费倾向；一般消费倾向 jx7b$x]  
average propensity to save 平均储蓄倾向；一般储蓄倾向 1>"[b8a/  
average rate 平均率 .3QX*]{  
average revenue 平均收入；平均收益 QFS5P
Z  
average stock 平均库存；平均存货 d|RqS`h ]  
average yearly rent 平均年租 wQV[ZfU^h  
avoidance of double taxation 避免双重课税 eumpNF%$  
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 [_pw|BGp  
-~'{WSJ  
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