一些有用的会计术语(也不知道发的地方对不对)A

A: YoGnk^$  
A share Ａ股；甲类股份 gsI"G
  
abatement of tax 减税；减扣免税额 L{bcmo\U  
ABN AMRO Bank N.V. 荷兰银行 1d7oR`qr  
above-the-line expenditure 线上项目支出；经常预算支出 + htTrHjt  
above-the-line receipt 线上项目收入；经常预算收入 c 6}d{B[  
ABSA Asia Limited 南非联合亚洲有限公司 gQ.yNe
 
absolute change 绝对数值变更 CY)/1 # J  
absolute expenditure 实际开支 If\u^c  
absolute guideline figure 绝对准则数字 _zI95  
absolute interest 绝对权益 QO
lm#S  
absolute order of discharge 绝对破产解除令 Y4){{bEp  
absolute profit margin 绝对利润幅度 A|CW4f,  
absolute value 实值；绝对值 dc5w_98o  
absolutely vested interest 绝对既得权益 $6XSW  
absorbed cost 已吸收成本；已分摊成本 'Z+w\0}@  
absorption 吸收；分摊；合并 %lbSV}V)  
absorption rate 吸收率；摊配率；分摊率 Ul^/Dh  
ACB Finance Limited 亚洲商业财务有限公司 Z*.fSmT8)  
acceptable form of reciprocity 合理的互惠条件 vvv~n
]S6  
acceptable rate 适当利率；适当汇率 T2Z;)e$m_  
acceptance agreement 承兑协议 %'"#X?jk1  
acceptance for honour 参加承兑 +Q If7=  
acceptor 承兑人；接受人；受票人 LH"MJWOJ  
acceptor for honour 参加承兑人 l?NRQTG  
accident insurance 意外保险 *I`Sc|A  
Accident Insurance Association of Hong Kong 香港意外保险公会 /S$p_7N  
accident insurance scheme 意外保险计划 <(6@l@J|6  
accident year basis 意外年度基准 bWt>tEnf  
accommodation 通融；贷款 vI{JBWE,S  
accommodation bill 通融票据；空头票据 W tnZF]1:u  
accommodation party 汇票代发人 *;Dd:D9  
account balance 帐户余额；帐户结余 1s-k=3)  
account book 帐簿 x6* {@J&5*  
account collected in advance 预收款项 iUi{)xa2  
account current book 往来帐簿 Um)0jT  
account of after-acquired property 事后取得的财产报告 '$ ~.x|  
account of defaulter 拖欠帐目 w}G2m)(  
account payable 应付帐款 6%JKY
+n^  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 (Z=ziopDE  
account receivable 应收帐款 M]!R}<]{  
account receivable report 应收帐款报表 as)2ny!u  
account statement 结单；帐单；会计财务报表 {0q;:
7Bt  
account title 帐户名称；会计科目 49bzHEqZ  
accountant's report 会计师报告 p H5IBIf'  
Accountant's Report Rules 会计师报告规则 gq*- v:P>  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Rs_@L}U..  
Accounting Arrangements 《会计安排》 -\6tVF11z  
accounting basis 会计基础 %'kaNpBz  
accounting by Official Receiver 破产管理署署长呈交的帐目 v$K`C;  
Accounting Circular 《会计通告》 (;$J5  
accounting class 会计类别 ve.iyr  
accounting date 记帐日期；会计结算日期 ]3 YJEP  
accounting for money 款项核算 SGZOfTcY  
Accounting Officer 会计主任 A,
W-=TC  
accounting period 会计报告期；会计期 _K)B  
accounting policy 会计政策；会计方针 zawU  
accounting practice 会计惯例 RU,f|hB4  
accounting principle 会计准则 mk~i (Ee  
accounting record 会计记录 K%Mm'$fTw  
accounting report 会计报告 >^Klq`"?g=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 a^<  
Accounting Society of China 中国会计学会 ({yuwH?tH
 
accounting statement 会计报表 n <6}  
accounting system 会计制度；会计系统 LU_@8i:  
accounting transaction 会计事项；帐务交易 ilw<Q-o4(  
accounting treatment 会计处理 `
~WxMY0M  
accounting year 会计年度 8Z4d<DIJ  
accretion 增值；添加 [y\ZnoB  
accrual 应计项目；应累算数目 X1]&j2WR  
accrual basis 应计制；权责发生制 d;|e7$F'  
accrual basis accounting 应计制会计；权责发生制会计 8X!UtHml  
accrue 应累算；应计 [z
]@<99/  
accrued benefit 应累算利益 [`_&d7{-4b  
accrued charges 应计费用 6`]R)i]  
accrued cumulative preference share dividend 应累算的累积优先股股息 v'a]SpE5  
accrued expenses 应累算费用 KwN o/x| v  
accrued interest payable 应付利息；应计未付利息 ?cG+rC%  
accrued interest receivable 应收利息；应计未收利息 Cfyas'  
accrued right 累算权益 Dw%>y93V  
accruing profit 应累算的利润 -OB72!sKU  
accumulated fiscal reserve 累积财政储备 tV9W4`Z2q  
accumulated profit 累积利润；滚存溢利 7ks09Cy  
accumulated reserve 累积储备 Gnj;=f  
accumulation of surplus income 累积收益盈余 ge`)sB,  
acquired assets 既得资产 9bPQD{Qb  
acquisition 收购；购置；取得 Fm3-Sn|Po  
acquisition cost 购置成本 3I^KJ/)A  
acquisition expenses 购置费用 brb8C%j}9  
acquisition of 100% interest 收购全部股权 zid?yuP  
acquisition of control 取得控制权 #E2`KGCzW  
acquisition of fixed assets 购置固定资产 bS3qX{5  
acquisition of shell “买壳” c,Zs. kC  
acquisition price 收购价 "6~pTHT  
act of God 天灾
e!l!T@ pf  
acting partner 执事合伙人 aa_&WHXkt  
active market 买卖活跃的市场；交投畅旺的市场；旺市 hQ i[7r($8  
active partner 积极参与的合伙人 2xZg, \  
active trading 交投活跃 I}puN!  
actual circulation 实际流通 yv9~  
actual cost 实际成本 d0>V^cB'?  
actual expenditure 实际开支；实际支出 ~=Z&l  
actual income 实际入息；实际收入；实际收益 n4 KiC!*i0  
actual market 现货市场 -WB?hmx  
actual price 现货价；实际价格 ~2 T_)l?  
actual profit 实际利润 G-G!c2o  
actual quotation 实盘；实际价位；实际报价 k)'hNk"x  
actual year basis 按实际年度计算 $G"PZ7  
actuals 实货 .bB_f7TH.  
actuarial investigation 精算调查 {DI_i +2  
actuarial principle 精算原则 f?dNTfQ3mi  
actuarial report 精算师报告 D2[wv+#)  
Actuarial Society of Hong Kong 香港精算学会 'AF2:T\  
actuarial valuation 精算师估值 vPR1 TMi>  
actuary 精算师 MfJk`-%~  
ad referendum agreement 暂定协议；有待覆核的协定 Y6`9:97  
ad valorem duty 从价税；按值征税 r9uY?M  
ad valorem duty system 从价税制 .i"v([eQ  
ad valorem fee 从价费 % rdW:  
ad valorem tariff 从价关税 WnLgpt2G  
additional allowance 额外免税额 \u2K?wC  
additional amount for unexpired risk 未过期风险的额外款额 {dg3 qg~  
additional assessable profit 补加应评税利润 z<+".sD'  
additional assessment 补加评税 oZ& ns!#  
additional commitment 额外承担 UY5ia4_D  
additional commitment vote 额外承担拨款 @@*->  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4adCMfP7.  
additional dependent parent allowance 供养父母额外免税额 *wwLhweQ5W  
additional provision 额外拨款 9HLn_|yU  
additional stamp duty 附加印花税 V8NJ0fF  
additional tax 补加税罚款；补加税款 76c4~IG#  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 +AZ=nMgW  
adjudged bankrupt 被裁定破产 ,M>W)TSH  
adjudicated bankrupt 裁定破产人 $9y]>R  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 }kT;UdIu;  
adjudication of bankruptcy 裁定破产；宣告破产 %{yr#F=t#]  
adjudication of insolvency 裁定无力偿还债务 EQyRP. dq  
adjusted actual 经调整的实数；调整后的实数 u%V=Ze  
adjusted current assets 经调整的流动资产；调整后的流动资产 -]Z!_[MlDF  
adjusted figure 经调整的数字；调整后的数额 KA`1IW
;  
adjusted liabilities 经调整的负债；调整后的负债 90k|W>  
adjusted loss 经调整的亏损；调整后的亏损 "l
tvD\  
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?}C{  
adjusted profit 经调整的利润；调整后的利润 3! dD!'  
adjusted surplus 经调整的盈余额；调整后的盈余额 j5R= K*y  
adjusted value 经调整的价值；调整后的价值 7FqmT  
adjustment 调整；修订；理算〔保险〕 9u1_L`+b  
adjustment centre 调剂中心 CHdw>/5  
adjustment lag 调整过程的时间差距；调整时差 NRcg~Nu  
adjustment mechanism 调整机制 )3.udx  
adjustment of loss 亏损调整 6O"Vy  
adjustment process 调整过程；调整程序 'M_8U0k  
adjustment range 调整幅度 `tVBV:4\  
administered exchange rate 受管制汇率 7V4iPx  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 a,d\<mx  
administration expenses 行政费用 Ki^m&P   
administration fee 手续费；行政费 BNyDEFd  
administration in bankruptcy 破产管理 nv{ou[vQ  
administration order 遗产管理令 L -b~#  
administrator 管理人；遗产管理人 $B~a*zZ7  
administrator of the estate 遗产管理人 CUnZ}@?d  
admission of debt 债项承认书 'hO+b  
admission of proof 接纳债权证明 z Rz#0  
advance 放贷款项；垫付款项；预支款项；预付款项 C0 .Xp  
advance account 暂支帐目；预付款帐户 c500:OSB  
advance compensation 预付补偿金 To]WCFp6@  
advance from shareholder 股东垫款 B6 x5E  
advance pending reimbursement 预支以待日后付还 {AO3o<-h  
advanced economy 先进经济体系 izY,t!  
advancement 预付；预付财产 f4/!iiS}r  
advances warrant 垫款令 }.NR+:0  
advancing 贷出 ^M,t`r{  
adverse balance 逆差 ;1NZY.pyc  
adverse exchange 逆汇 ppR_y  
advertisement addressed to shareholders 在报章刊登的致股东通告 U>e@m?  
advice for collection 托收通知书 3 V8SKBS  
advice of drawing 提款通知书；汇票通知书 Uk S86`.  
advice of payment 付款通知 oMLpl3pl  
Advisory Committee [Securities and Futures Commission] 01H3@0Q6  
谘询委员会〔证券及期货事务监察委员会〕 >/6v` 8F  
Advisory Committee on Diversification 经济多元化谘询委员会 PaMi5Pq  
affidavit 誓章；遗产申报誓章 YxS*im[%]  
affidavit of no receipt 述明无收款的誓章 S^I38gJd  
affiliate 联号；联营公司；附属公司 0w< iz;30  
affiliated company 附属公司；联号；联营公司 tOnaD]J  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 :lgIu .  
affordability 负担能力 k/H<UW?Z]  
African Development Bank [AfDB] 非洲开发银行 1ikkm7  
after-acquired property 事后取得的财产 ;r49H<z  
after-hours dealing 市后交易 r;O{et't7y  
after-tax profit 税后盈利；税后利润；税后溢利 qf2{Te1  
agency agreement 代理协议 [mw#a9  
agency expenses 代理机构的开支 Y91TF'  
agency fee 代理费 xtpD/,2  
Agency Law 《代理法》 ClaYy58v  
agent 代理人；承销人 p&Nw:S  
agent of company 公司代理人 Kl(}s{YFn.  
agent's fee 代理人费；经纪费 8Ral%
I:gr  
aggregate 总计；总数；总体数字 ;f?OT7>kN  
aggregate amount 总款额；总额 d^ipf*aLC  
aggregate assets and liabilities 总体资产与负债 t^8#~o!%  
aggregate at constant price 按固定价格计算的总体数字 RZOk.~[v  
aggregate demand 总需求 J-Sf9^G  
aggregate gross position 总持仓量 tI.(+-q  
aggregate limit 总限额 g|)e3q{M  
aggregate of salaries tax 合计薪俸税 bCd! ap+#  
aggregate performance 总体表现；总体业绩 Qyt6+xL  
aggregate supply 总体供应 8uyVx9C0  
aggregate surplus 总盈余 Sl:\5]'yJ  
aggregate total 整体总额 -/#3U{O  
aggregate value 总值；合计价值 b'3#FI=:  
aggregated basis 合计基准 qbqJ1^!6R  
aggregated net chargeable income 合计应课税入息实额 8 Sl[&  
aggregation 合并计算；合计；总和 0<nKB}9  
aggregation of incomes of husband and wife 夫妇入息合并计算 YX^{lD1Jj  
aggregation of property 财产的总和 (C6Y*Zm\  
agio 差价；贴水 xS,):R  
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》 d@C ;rzR  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment D@DK9?#  
《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》 dH?pQ 
 
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment uBl&|yvxB  
《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》 :".!6~:2  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment tHJ1MDw'  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 h2=zvD;  
agreement for a settlement 授产协议 Qksw+ZjY#{  
agreement for assignment 转让协议 ;1(OC-2>d  
agreement for sale 售卖协议；买卖协议 8y|(]5 'r  
agreement for sale and purchase 买卖协议 fQOaTsyA  
agreement for the payment of interest 支付利息协议 %6Hn1'7+v  
agreement for the repayment of money 还款协议 JC>}(yQA  
agreement of reinsurance 再保险协议 1;? L:A  
Agricultural Bank of China 中国农业银行 'v6Rd)E\z  
air passenger departure tax 飞机乘客离境税 `+"QhQ4w  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 KO{}+~,.6  
airport tax 机场税 Kz$Ijj  
alcohol duty 酒精税 +Tq _n@  
alienation 让与；让渡；转让 %}'sFum`  
alimony 生活费；赡养费 QfcW  
All Ordinaries Index [AOI] 所有普通股指数 gMHH3^\VH)  
all risks 全险；综合险 
9FWn  
All Sales Record for Stock Market 《股票市场成交报告》 tG%R_$*  
Allied Capital Resources Limited 新联财务有限公司 S1$\D!|1  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 vaTXu*   
allocation letter 拨款信件 M$! 0ikh  
allocation of fund 分配款项；预留款项 1$".7}M4$  
allocation of profit 利润分配；溢利分配 qn+mlduU  
allocation warrant 拨款令 I]I5!\\&[  
allotment 分配；配股 2GZUMXK  
allotment notice 股份配售通知；配股通知 HL88  
allotment of shares 股份分配 ?W.Y x7c  
allowable 可获宽免；免税的 "T~Ps$  
allowable business loss 可扣除的营业亏损 <U1uuOt  
allowable expenses 可扣税的支出 K''b)v X4  
allowance 免税额；津贴；备抵；准备金 SG43}  
allowance for debts 债项的免税额 &<tji8Dj  
allowance for depreciation by wear and tear 耗损折旧免税额 zQ)[re)  
allowance for funeral expenses 殡殓费的免税额 K =7(=Y{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :Bn\1\  
allowance for repairs and outgoings 修葺及支出方面的免税额 D+ jk0*bJ  
allowance to debtor 给债务人的津贴 ?hfosBn&[  
alteration of capital 资本更改 ceZt%3=5  
alternate trustee 候补受托人 3`, m=1[)  
amalgamation 合并 k{@z87+&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c-M&cU+=L  
ambit of charges 征税范围；收费范围 U(J?Q  
amended valuation 经修订的估值 y{v*iH<  
American Commodities Exchange 美国商品交易所 =#y&xWxL  
American Express Bank Limited 美国运通银行 4SG[_:+!  
American Stock Exchange 美国证券交易所 72v 9S T  
amortization 摊销 !knYD}Rxd  
amount due from banks 存放银行同业的款项 (TnYUyFP`  
amount due from banks abroad 存放海外银行同业的款项 v- {kPc=:#  
amount due from holding companies 控股公司欠款 q07rWPM "e  
amount due from local banks 存放本港银行同业的款项 L`Qiu@  
amount due to banks 银行同业的存款 L G=Q  
amount due to banks abroad 海外银行同业的存款 @]2cL  
amount due to holding companies 控股公司存款
=?FA
9wm  
amount due to local banks 本港银行同业的存款 JBU qZ  
amount due to outport banks 外埠银行同业的存款 %mI`mpf  
amount for note issue 发行纸币的款额 -Tz9J4xU&  
amount of bond 担保契据的款额 ja9y  
amount of consideration 代价款额 E"w7/k#3}C  
amount of contribution 供款数额 &JF^a  
amount of indebtedness 负债款额 aZBaIl6I  
amount of principal of the loan 贷款本金额 cDAO5^  
amount of rates chargeable 应征差饷数额 $
"_D"/*  
amount of share capital 股本额 Z ,T TI>P  
amount of sums assured 承保款额 pl7!O9bo  
amount of variation 变动幅度 x&;{4F Nw  
amount of vote 拨款数额 ?np`RA  
amount payable 应付款额 cFH,fj  
amount receivable 应收款额 R0m}I5Frs  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =(hEr=f>7  
analysis 分析 X7n~Ws&s@  
ancillary risk 附属风险 yq&]>ox  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?!A{n3\<  
annual accounting date 年结日期 JFZZ-t;*  
annual allowance 每年免税额；年积金；年度津贴；年津 h|jsi*4NnL  
annual balance 年度余额 7J')o^MG  
annual disposable income 每年可动用收入 IHB{US1G  
annual estimates 周年预算 >O?EFd>E  
annual fee 年费 koAc-o  
annual general meeting 周年大会 S B'.   
annual growth rate 年增率；每年增长率 2QBq  
annual long-term supplement 长期个案每年补助金 X1" `0r3  
annual pensionable emolument 可供计算退休金的年薪 x$A5Ved  
annual report 年报 YSZz4?9\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ymn0?$,D1=  
annual return 周年报表；周年申报表；每年报税表格 8ALYih7"W  
Annual Return Rules 《周年报表规则》 UQhfR}(  
annual review of consumer prices 每年消费物价回顾
z{tyB  
annual roll-forward basis 逐年延展方式 .c BJA&/  
annual salary 年薪 4Ly!:GH3T  
annual statement 年度报表；年度决算表 -bE{yT)7  
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 &JP-M=\n  
annuitant 年金受益人 f+F /`P%  
annuity 年金 wddF5EcK0  
annuity contract 年金合约 ? 8'4~1g`}  
annuity on human life 人寿年金 ~rKo5#D  
antecedent debt 先前的债项 <k^h&1J#g  
ante-dated cheque 倒填日期支票 ob0clJX  
anticipated expenditure 预期开支 f PDn
kr  
anticipated net profit 预期纯利 5[;p<GqGN  
anticipated revenue 预期收入 FC)aR[  
anti-inflation measure 反通货膨胀措施 &&t4G}*  
anti-inflationary stance 反通货膨胀立场 KDCq::P<  
apparent deficit 表面赤字 ybB/sShGM  
apparent financial solvency 表面偿债能力 8"p>_K=  
apparent partner 表面合伙人 r$0"Y-a  
application for personal assessment 个人入息课税申请书 %,)[%
>#{  
application of fund 资金应用 T>L6 X:d  
application to release as liquidator and to destruct the books of accounts and documents !O$EVl  
申请免除清盘人职务及毁灭帐簿与文件 `cf&4Hn  
appointed actuary 委任精算师
|\,e9U>  
appointed auditor 委任核数师；委任审计师 h05 ~ g  
appointed trustee 委任的受托人 [kn`~
hI  
appointer 委任人 oOSw>23x  
apportioned pro rata 按比例分摊 l tQ:c  
apportionment 分配；分摊 %n{E/06f  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Z*kg= hs^  
apportionment formula 分摊方程式 .YLg^JfZ  
apportionment of estate duty 遗产税的分摊 Jzfzy0$  
appraisal 估价；评估 ,V|>nkQ  
appreciable growth 可观增长 M22^.,Z  
appreciable impact 显着影响 ?hmj0i;XC  
appreciable increase 可观增长 KuFDkT!  
appreciation 增值；升值 Grkj@Q*  
appreciation against other currencies 相对其他货币升值 b-~Gt]%>m  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +[D=2&tmk  
appreciation tax 增值税 Z7Mc.[C  
appropriation 拨款；拨用；拨付 w~1K93/p!  
appropriation account 拨款帐目 LN_6>u  
Appropriation Bill 拨款法案 dD!} P$
 
appropriation-in-aid system 补助拨款办法 |\elM[G"g  
approved assets 核准资产 C2!POf;GdN  
approved basket stock 认可一篮子证券 qzmY]N+w|  
approved budget 核准预算 f}#pKsX.  
approved charitable donation 认可慈善捐款 +EkZyM~z2  
approved charitable institution 认可慈善机构 $s?q>Z)  
approved currency 核准货币；认可货币 bJGT^N@  
approved estimates 核准预算 x'n J_0  
approved estimates of expenditure 核准开支预算 Mi:$<fEX  
approved overseas insurer 核准海外保险人 [NH[n#  
approved overseas trust company 核准海外信托公司 ZW*"Kok  
approved pooled investment fund 核准汇集投资基金 Tb
~(?nY5  
approved provident fund scheme 认可公积金计划 *I>1O*  
approved provision 核准拨款 syV
&Ds)  
approved redeemable share 核准可赎回股份 V,&s$eQC  
approved regional stock 认可地区性证券 C>t1~^Q},9  
approved retirement scheme 认可退休金计划 nh,N(t9  
approved subordinated loan 核准附属贷款 QT?fp >'  
arbitrage 套戥；套汇；套利 du`],/ 6  
arbitrageur 套戥者；套汇者 d}IVYI  
arbitrary amount 临时款项 lq+FH&  
arrangement 措施；安排；协定 '7wWdq  
arrears 欠款 ,AACE7%l  
arrears of pay 欠付薪酬 JCS$Tm6y<_  
arrears of revenue 逾期未收税款；逾期未收的帐项 Vb0hlJb  
articles of association 组织章程；组织细则；组织章程细则 OTalR;:]r  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^Cpvh}1#  
ascertainment of profit 确定利润 8n1Sy7K!;  
"Asia Clear" “亚洲结算系统” 2NI3&;{4  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 idGM%Faur  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 K4A=lD+  
Asian Development Fund [ADF] 亚洲发展基金 !QP~#a%  
Asian dollar bond 亚洲美元债券 o;-)8
4Aa  
Asian dollar market 亚洲美元市场 TRX; m|   
Asian dollar rate 亚洲美元利率 @cSz!E}  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 -1Tws|4gc  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 P ,5P6Y9  
asked price 沽盘；喊价；索价；卖方报价 S'2
B  
assessable income 应评税入息 D4;V8(w=#  
assessable loss 应评税亏损 ]\*g/QV  
assessable profit 应评税利润 ~@TNVkw  
assessable value 应评税值 k>U&Us0  
assessed profit 估定利润 8?P@<Do%  
assessed value 经评估价值 .hBE&Y>\  
assessment 评税；评定；估价；评税单 i]xyD'0  
assessment number 评税编号；估价编号 bL{wCo-Y  
assessment of additional tax 补加税评税 d-39G*;1  
assessment of performance 业绩评估；实绩评价 \jZvP`.2  
Assessor 评税主任 ^!N_Nx/M  
asset price bubbles 资产价格泡沫 1JJQ(b  
asset-backed securities 具资产保证的证券 H4Pj 3'  
assets accretion 资产增值 vM|?;QM  
assets and liabilities 资产与负债 n%W~+  
assets betterment statement 资产递增表；资产改进表 EKq9m=Ua@o  
assets lending 实物放款；有抵押贷款 VO[s:e9L  
assets of the company passing on the death 死者去世时转移的公司资产 3*XX@>|o  
assets pledged as security for liabilities 用作负债抵押的资产 I
.1zD aP  
assets portfolio 资产投资组合 vlOMB  
assets price 资产价格 FZb\VUmnV  
assets quality 资产质素 l9?]t;  
assets realization 资产变现 !,INrl[  
assets refinancing arrangement 资产再集资安排 ~h tV*R  
assets securitization 资产证券化 |"vqM)V$  
assets situated outside Hong Kong 在香港以外地方的资产 Y0aO/6  
assets stripping 削减资产；拆卖资产 -=5z&) X  
assets value 资产值 D_(xhM
  
assignee 承让人 j`ggg]"&$  
assignment 转让；转让书；转让契 S1*n4w.H  
assignment of interest 权益转让 :!'aP\uE  
assignment of letters patent and trade mark 专利证书及商标转让 vR-rCve$P  
assignment of property 物业转让；物业转让书 l 0jjLqm:  
assignment right 转让权 Y(W>([59  
assignor 转让人 RY&Wvkjh  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ;' YM@n  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ZGe+w](  
associate member 附属会员 4E&URl0Bh  
associated body corporate 相联法人团体 >jRz4%  
associated company 相联公司；联属公司 mEr*n  
associated corporation 相联法团 ub0]nov  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] buG0#:  
公认会计师公会〔英国〕 "JKrbgN@;L  
Association of Futures Exchange Brokers 香港期货经纪协会 T&X*[kP  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 4Z1-RS  
association of underwriters 承保人组织 j+w*Absh  
assumption of control 接管 uXNJ
{]o  
assurance 担保；保险；转易；转易书 0;}
 9XZ  
assurance of interest 权益的转易 Vv0dBFe  
at 19XX price 按一九ＸＸ年价格计算 _(TavL>l =  
at a discount 按赔价计算；按贴水价格计算；打折扣 2< w/GX.  
at a premium 按溢价计算；按升水价格计算 T/dchWG  
at call 通知付款；按通知 TY5<hPU=  
at constant market price 按固定市价计算 2?nK71c"  
at constant price 按固定价格计算 U}_l]gNn  
at cost 按成本计算 +#A>[,U  
at current market price 按当时市价计算；按现时市价计算 j'#W)dp(  
at current price 按当时价格计算；按现时价格计算 9)3ok#pQ/  
at factor cost 按要素成本计算；按生产要素成本计算 ;WO/xA-#  
at money-of-the-day price 按付款当日价格计算 )CYSU(YTD  
at or better 按指定或较佳价位〔买卖指令〕 W9t%:wF  
at par 按面值计算；平价 2.Th
29]  
at sight 见票即付 tB8XnO_c  
at the close 按收市盘 K q: +{'  
at the opening 按开市盘 t8E'd:pE  
attestation 见证；见证条款 6 80i?=z  
at-the-money option 平价期权 `6?r.;wj  
attorney 受权人；受托代表人 >-c;  
attornment 新拥有人承认书 v|<Dc8i+  
attributable profit 可归属利润 71mdU6Kq  
attributable share value 可归属股份价值 blk~r0.2  
Auckland Stock Exchange 奥克兰证券交易所 :L&-
  
auction 拍卖 =YR/X@&  
auctioneer 拍卖商 $ThkK3  
audit 审计；核数 LK)0g4{  
Audit Commission 审计署 /E@LnKe  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] #3f\,4K5  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 \\Fl,'  
audit review 帐目审查 r8pTtf#Q  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ?9i 7w1`  
audited account 审计帐目；经审计的帐目 sX^m1v~N|  
audited annual account 经审计的周年帐目 RYZh"1S;k  
audited balance sheet 经审计的资产负债表 pMHY2t  
auditor 核数师；核数主任；审计师 F'|D  
auditor's certificate 核数师证明书；审计师证明书 Xd!=1::  
auditor's report 核数师报告；审计师报告 Azxy!gDT"  
Aussie bond 澳元债券 ^ RU"v>  
austerity budget 紧缩预算 "|gNNmr  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 bT@3fuL4  
Australia All Ordinaries Index 澳洲所有普通股票指数 P"cc$lB~I  
Australian Dollar [AUD] 澳元 hS OAjS  
Australian Options Market 澳大利亚期权市场 #O7|&DqF{  
Australian Securities Commission 澳洲证券事务监察委员会 &|LZ%W0Fb  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 cP`o?:  
Australian Stock Exchange 澳大利亚证券交易所  U(dT t  
Austrian Schilling [ATS] 奥地利先令 vHCz_ FV  
authentication 认证；鉴证 Ps4spy0Fp  
authority to purchase 委托购买证；委购书 J'sVT{@GS  
authorization 认可；核准；授权；授权书 ^!3Sz1  
authorization by direction 指示授权 k$9oUE,  
authorization by instruction 指令授权 N0,.cd]y`  
authorization by warrant 令状授权 d/k&f5  
authorization of unit trust 单位信托的认可 7N+No.vR.  
authorized agent 指定代理人 uZ&,tH/  
authorized capital 法定资本 Ia*eb%HG  
authorized clerk 出市员 C%85Aq*4  
authorized dealer 认可交易商 r77?s?  
authorized financial institution 认可财务机构 sF:3|Yy0  
authorized fund 认可基金 ff**)Xdh  
authorized fund house 获授权的基金公司；认可基金公司 l}&egq DC  
authorized institution 认可机构 H5j~<@STC  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 \SkCsE#H  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6=3}gd5  
authorized insurer 获授权保险人；获认可承保人 osB[KRT>("  
authorized investment 特准投资项目 ~vy_~|6s  
authorized person 获授权人 CL5u{i5  
authorized representative 获授权代表 cfyN)#9  
authorized share capital 法定股本 M;ac U~J  
automated quotation system 自动报价系统 =5a~xlBjD  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Q+*o-  
自动交易系统〔香港期货交易所有限公司〕 {0WLY@7 2?  
automatic adjustment mechanism 自动调整机制 L5Rj;qhi  
automatic adjustment system 自动调整系统 ExqI=k`Zs  
Automatic Clearing House 自动票据交换所 hs}nI/#  
automatic exchange rates accumulation system 自动化汇率累集系统 SWvy<f4<  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Cp7EJr~  
automatic teller machine [ATM] 自动柜员机 eNY$N_P  
autopay 自动转帐 0
.4c|-n  
available assets 可用资产 &Y;z[+(P  
available fiscal reserve 现存财政储备 6Daz1Pxd+  
available profit 可用利润 -z)I;R  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 !n~p?joJ*  
average 平均；平均数；海损 'KMyaEh.u  
average basic salary 平均基本薪金 -
)(HG)3  
average consumer expenditure 平均消费开支；一般消费开支 uli,@5%\  
average cost 平均成本 |XzqP +t  
average cost of land production 增辟土地平均成本 nqg=I  
average daily turnover 平均每日成交额 ,~`R{,N`  
average daily wage rate 平均每日工资率 g!(j.xe  
average expenditure pattern 平均开支模式 ZMQSy7  
average growth rate 平均增长率 DJr{;t$7~  
average net fixed assets 固定资产平均净值 LGGC=;{}  
average of relatives 相对价格平均数 !U>711$  
average price 平均价格 @5K/z<p%  
average propensity to consume 平均消费倾向；一般消费倾向 /PN[g~3  
average propensity to save 平均储蓄倾向；一般储蓄倾向 UbE*x2N  
average rate 平均率 <ppM
\$  
average revenue 平均收入；平均收益 =ltT6of@o  
average stock 平均库存；平均存货 ]e@'9`G-'  
average yearly rent 平均年租 P(8zJk6h),  
avoidance of double taxation 避免双重课税 %,Xs[[?i  
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 Q9=X|  
}A;J-7g6  
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