一些有用的会计术语(也不知道发的地方对不对)A

A: 0G7K8`a  
A share Ａ股；甲类股份  1WY/6[  
abatement of tax 减税；减扣免税额 k$H%.l;E  
ABN AMRO Bank N.V. 荷兰银行 y]J89  
above-the-line expenditure 线上项目支出；经常预算支出 K?s+3  
above-the-line receipt 线上项目收入；经常预算收入 Lb;zBmwB  
ABSA Asia Limited 南非联合亚洲有限公司 w=^`w:5X  
absolute change 绝对数值变更 3l3+A+n  
absolute expenditure 实际开支 ,hq)1u  
absolute guideline figure 绝对准则数字 PQK(0iCo4  
absolute interest 绝对权益 Kw8u`$Ad7  
absolute order of discharge 绝对破产解除令 kGd<5vCs  
absolute profit margin 绝对利润幅度 :4MB]v[K  
absolute value 实值；绝对值 usEwm,b)  
absolutely vested interest 绝对既得权益 Ga#:P F0  
absorbed cost 已吸收成本；已分摊成本 S,<EEtXQ  
absorption 吸收；分摊；合并 wY~&Q}U  
absorption rate 吸收率；摊配率；分摊率 ;]gP@h/  
ACB Finance Limited 亚洲商业财务有限公司 qduWzxB  
acceptable form of reciprocity 合理的互惠条件 JJ{9U(`_y6  
acceptable rate 适当利率；适当汇率 P(XaTU&-  
acceptance agreement 承兑协议 DXa=|T  
acceptance for honour 参加承兑 _~q?
_'kx  
acceptor 承兑人；接受人；受票人 ow0!%|fO  
acceptor for honour 参加承兑人 6B@CurgB  
accident insurance 意外保险 dbOdq  
Accident Insurance Association of Hong Kong 香港意外保险公会 '@jXbN  
accident insurance scheme 意外保险计划 DyQM>xw)t  
accident year basis 意外年度基准 =JKv:</.G  
accommodation 通融；贷款
zo[[>MA  
accommodation bill 通融票据；空头票据 +T=(6dr  
accommodation party 汇票代发人 1j:Wh  
account balance 帐户余额；帐户结余 >nw++[K_  
account book 帐簿 ynw5-aS3  
account collected in advance 预收款项 _R.B[\r@  
account current book 往来帐簿 #]#sGmW/L  
account of after-acquired property 事后取得的财产报告 RjWqGr;bO  
account of defaulter 拖欠帐目 6I!7c^]t  
account payable 应付帐款 >m#e:[N  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 # eCj
n  
account receivable 应收帐款 LwhyE:1  
account receivable report 应收帐款报表 `2`\]X_A{  
account statement 结单；帐单；会计财务报表 nK$X[KrV'  
account title 帐户名称；会计科目 T"&)&"W*U  
accountant's report 会计师报告 WdZ:K,  
Accountant's Report Rules 会计师报告规则 t=u Qb=  
accounting and auditing procedure 会计与审计程序；会计与核数程序 0H0-U'l  
Accounting Arrangements 《会计安排》 ?W0)nQU  
accounting basis 会计基础 M/q E2L[y  
accounting by Official Receiver 破产管理署署长呈交的帐目 vjQb%/LWl  
Accounting Circular 《会计通告》 V^hE}`>z&  
accounting class 会计类别 (`6T&>(4  
accounting date 记帐日期；会计结算日期 PH*\AZJCl  
accounting for money 款项核算 cwm_nQKk  
Accounting Officer 会计主任 ]D@0|  
accounting period 会计报告期；会计期 {q<03d~9|G  
accounting policy 会计政策；会计方针 @&]#uRl|[  
accounting practice 会计惯例 0vVV%,v  
accounting principle 会计准则 6<N
5_1  
accounting record 会计记录 =7m}yDs6$  
accounting report 会计报告 4n %?Y
Q[t  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =56T{N  
Accounting Society of China 中国会计学会 A<6%r7&B'  
accounting statement 会计报表 f>s?4  
accounting system 会计制度；会计系统 R-Z~V  
accounting transaction 会计事项；帐务交易 fM #7y [  
accounting treatment 会计处理 CH fVQ|!\  
accounting year 会计年度 _{Sm k[  
accretion 增值；添加 6Z`R#d #I  
accrual 应计项目；应累算数目 T]j.=|,d  
accrual basis 应计制；权责发生制 dJv!Dts')C  
accrual basis accounting 应计制会计；权责发生制会计 d/}SAvtt  
accrue 应累算；应计 McoK@q;  
accrued benefit 应累算利益 })w*m  
accrued charges 应计费用 sP-^~ pp  
accrued cumulative preference share dividend 应累算的累积优先股股息 w=|GJ0  
accrued expenses 应累算费用 V97,1`  
accrued interest payable 应付利息；应计未付利息 4O:W#bx  
accrued interest receivable 应收利息；应计未收利息 /B5-Fx7j3  
accrued right 累算权益 `)qVF,Z}  
accruing profit 应累算的利润 \}~s2Y5j  
accumulated fiscal reserve 累积财政储备 yQ3OL#  
accumulated profit 累积利润；滚存溢利 >|6iR%"f#  
accumulated reserve 累积储备 5@hNnh16  
accumulation of surplus income 累积收益盈余 l<Q>N|1#k%  
acquired assets 既得资产 XyMG.r-,  
acquisition 收购；购置；取得 goJ|oi  
acquisition cost 购置成本 Fb/XC:AD  
acquisition expenses 购置费用 N$xtHtz8"  
acquisition of 100% interest 收购全部股权 GabYfUkO  
acquisition of control 取得控制权 (Y+N@d  
acquisition of fixed assets 购置固定资产 }n7th  
acquisition of shell “买壳” w_ 
{,<[#  
acquisition price 收购价 <xJ/y|{  
act of God 天灾 5/gDK+%4D(  
acting partner 执事合伙人 J(#mtj>v_  
active market 买卖活跃的市场；交投畅旺的市场；旺市 _U{([M>;  
active partner 积极参与的合伙人 l%Gw_0.?e  
active trading 交投活跃 kAM1TWbaVQ  
actual circulation 实际流通 &TG5rUUg  
actual cost 实际成本 `VQb-V  
actual expenditure 实际开支；实际支出 SEl#FWR  
actual income 实际入息；实际收入；实际收益 CC;! <km  
actual market 现货市场 Qp2I[Ioz3  
actual price 现货价；实际价格 $T<}y_nHl  
actual profit 实际利润 aS|wpm)K>8  
actual quotation 实盘；实际价位；实际报价 ;WT{|z  
actual year basis 按实际年度计算 ~|wos-nM  
actuals 实货 pPVRsXy  
actuarial investigation 精算调查  q{die[J  
actuarial principle 精算原则 dbS +  
actuarial report 精算师报告 d7cg&9+  
Actuarial Society of Hong Kong 香港精算学会 P6Bl *@G  
actuarial valuation 精算师估值 ZyR_6n>L$  
actuary 精算师 w:o-klKXY  
ad referendum agreement 暂定协议；有待覆核的协定 ,jy*1Hjd  
ad valorem duty 从价税；按值征税 I\\QS.2  
ad valorem duty system 从价税制 BO.dz06(Rw  
ad valorem fee 从价费 6@tvRDeaDW  
ad valorem tariff 从价关税 g8ES8SM  
additional allowance 额外免税额 8_d-81Dd  
additional amount for unexpired risk 未过期风险的额外款额 5/m$)wE  
additional assessable profit 补加应评税利润 |m,VTViv;i  
additional assessment 补加评税 :f'&z47  
additional commitment 额外承担 :9l51oE7  
additional commitment vote 额外承担拨款 ovf/;Q/}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Aox3s?  
additional dependent parent allowance 供养父母额外免税额 2aw&F Z?  
additional provision 额外拨款 (I{ $kB"p  
additional stamp duty 附加印花税 =QV::/  
additional tax 补加税罚款；补加税款 Jf:,y~mV  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Snf"z8sw  
adjudged bankrupt 被裁定破产 Nq8@Nyp  
adjudicated bankrupt 裁定破产人 cJn HW  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 i}TwOy<4s  
adjudication of bankruptcy 裁定破产；宣告破产 W(
*V2<$o  
adjudication of insolvency 裁定无力偿还债务 q]4pEip  
adjusted actual 经调整的实数；调整后的实数 #~?kYCtC)  
adjusted current assets 经调整的流动资产；调整后的流动资产 ;n#%G^!H  
adjusted figure 经调整的数字；调整后的数额 Q^eJ4{Ya:  
adjusted liabilities 经调整的负债；调整后的负债 ul5|.C  
adjusted loss 经调整的亏损；调整后的亏损 U;xF#e  
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 lx,`hl%  
adjusted profit 经调整的利润；调整后的利润 H!IDV}dn  
adjusted surplus 经调整的盈余额；调整后的盈余额 (N~$x  
adjusted value 经调整的价值；调整后的价值 `T!#@&+  
adjustment 调整；修订；理算〔保险〕 8zQfY^/{M  
adjustment centre 调剂中心 {^q)^<#JT  
adjustment lag 调整过程的时间差距；调整时差 >cOeiK  
adjustment mechanism 调整机制 Ruh)^g  
adjustment of loss 亏损调整 )JgC$ <  
adjustment process 调整过程；调整程序 t Y1Et0  
adjustment range 调整幅度 A{,n;;  
administered exchange rate 受管制汇率 eS!C3xC;J]  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 X} JOX9pK  
administration expenses 行政费用 L&w.j0fq  
administration fee 手续费；行政费 XYbyOM VI  
administration in bankruptcy 破产管理  7 Yv!N  
administration order 遗产管理令 A|x:UQlu  
administrator 管理人；遗产管理人 ahIE;Y\j'  
administrator of the estate 遗产管理人 J=WB6zi  
admission of debt 债项承认书 SX+RBVZU  
admission of proof 接纳债权证明 [ x>  
advance 放贷款项；垫付款项；预支款项；预付款项 "G?9b  
advance account 暂支帐目；预付款帐户 oNRG25  
advance compensation 预付补偿金 RtF8A5ys  
advance from shareholder 股东垫款 Dm{Ok#@r2  
advance pending reimbursement 预支以待日后付还 K84
&sSi  
advanced economy 先进经济体系 ,ECAan/@  
advancement 预付；预付财产 Z[IM<S9lz  
advances warrant 垫款令 xks?y.wA  
advancing 贷出 [e4![G&y`  
adverse balance 逆差 T1~)^qQ  
adverse exchange 逆汇 emWGIo  
advertisement addressed to shareholders 在报章刊登的致股东通告 :1<~}*B@{  
advice for collection 托收通知书 <f%/px%1  
advice of drawing 提款通知书；汇票通知书 L$JI43HZ  
advice of payment 付款通知 E$S`6+x`:a  
Advisory Committee [Securities and Futures Commission] #( uj$[o  
谘询委员会〔证券及期货事务监察委员会〕 %Y',|+Arx  
Advisory Committee on Diversification 经济多元化谘询委员会 yq*JdTF  
affidavit 誓章；遗产申报誓章 i>GdRG&q  
affidavit of no receipt 述明无收款的誓章 k,_i#9X  
affiliate 联号；联营公司；附属公司 L+R>%d s  
affiliated company 附属公司；联号；联营公司 s-6:N9-  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 nPf'ee  
affordability 负担能力 8eX8IR!K9  
African Development Bank [AfDB] 非洲开发银行 !J#.!}3  
after-acquired property 事后取得的财产 VD;j[~/Z  
after-hours dealing 市后交易 T&/_e 
 
after-tax profit 税后盈利；税后利润；税后溢利 xwLy|&  
agency agreement 代理协议 W78o*z[O  
agency expenses 代理机构的开支 tp+=0k2i  
agency fee 代理费 M:|/ijpN  
Agency Law 《代理法》 /co%:}ln  
agent 代理人；承销人 6Q$BUL}2?  
agent of company 公司代理人 >EBC 2WJ  
agent's fee 代理人费；经纪费 tR O IBq|  
aggregate 总计；总数；总体数字 csvOg[  
aggregate amount 总款额；总额 u+DX$#-n!]  
aggregate assets and liabilities 总体资产与负债 Z3`2-r_=  
aggregate at constant price 按固定价格计算的总体数字 Sh$U-ch@  
aggregate demand 总需求 4WG=m}X  
aggregate gross position 总持仓量 1*c>I@I;  
aggregate limit 总限额 'z](xG<  
aggregate of salaries tax 合计薪俸税 =h[yAf  
aggregate performance 总体表现；总体业绩 |8'B/ p=  
aggregate supply 总体供应 V/&o]b  
aggregate surplus 总盈余 %yhI;M^  
aggregate total 整体总额 ^2JPyyZa  
aggregate value 总值；合计价值 J";=d4Sd  
aggregated basis 合计基准 #NMJZ  
aggregated net chargeable income 合计应课税入息实额 a 8-;   
aggregation 合并计算；合计；总和 o'^phlX  
aggregation of incomes of husband and wife 夫妇入息合并计算 7;$L&X  
aggregation of property 财产的总和 m0K2p~  
agio 差价；贴水 b9!J}hto,  
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》 k@X As  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 8CHf.SXh  
《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》 \}_7^)S;  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ), x3tTR  
《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》 1 bx^Pt)  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment v,
O&UrZ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 MZ#2WP)F  
agreement for a settlement 授产协议 1F%*k &R  
agreement for assignment 转让协议 jZgnt{  
agreement for sale 售卖协议；买卖协议 ny;)+v?mN\  
agreement for sale and purchase 买卖协议 XcW3IO  
agreement for the payment of interest 支付利息协议 REe%>|   
agreement for the repayment of money 还款协议 *xX0]{49q  
agreement of reinsurance 再保险协议 KLM^O$=  
Agricultural Bank of China 中国农业银行 w2_I/s6B  
air passenger departure tax 飞机乘客离境税 XT;IEZQZ  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 \y+F!;IxL  
airport tax 机场税 Vam8NnZ|r  
alcohol duty 酒精税 E~U|v'GCd  
alienation 让与；让渡；转让 CMB$RLf  
alimony 生活费；赡养费 VHkrPJ[  
All Ordinaries Index [AOI] 所有普通股指数 4zvU"np  
all risks 全险；综合险 ;bu;t#  
All Sales Record for Stock Market 《股票市场成交报告》 ,}$x'8v  
Allied Capital Resources Limited 新联财务有限公司 xH.q  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 {.[,ee-)9  
allocation letter 拨款信件 yru}f;1  
allocation of fund 分配款项；预留款项 FKTP0e7=9  
allocation of profit 利润分配；溢利分配 9!<3qx/  
allocation warrant 拨款令 oEf^o*5(  
allotment 分配；配股 |U
iykQ  
allotment notice 股份配售通知；配股通知 ;-wPXXR  
allotment of shares 股份分配 ]uXsl0'`V  
allowable 可获宽免；免税的 Yl3PZ*#@ Q  
allowable business loss 可扣除的营业亏损 R-0Ohj  
allowable expenses 可扣税的支出 `RLrT34  
allowance 免税额；津贴；备抵；准备金 k:yu2dQh  
allowance for debts 债项的免税额 PW\FcT  
allowance for depreciation by wear and tear 耗损折旧免税额 :l[Q  
allowance for funeral expenses 殡殓费的免税额 P_Ja?)GT  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4E94W,1%,Y  
allowance for repairs and outgoings 修葺及支出方面的免税额 "+C\f)  
allowance to debtor 给债务人的津贴 M/I d\~  
alteration of capital 资本更改 E^ti!4{<  
alternate trustee 候补受托人 LU=)\U@Q  
amalgamation 合并 {:j!@w3  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 t|,Ex7  
ambit of charges 征税范围；收费范围 tXuxTVhoT  
amended valuation 经修订的估值 9`VF [* 9  
American Commodities Exchange 美国商品交易所 qf
{B  
American Express Bank Limited 美国运通银行 =5#Jsn?U  
American Stock Exchange 美国证券交易所 X+BSneu  
amortization 摊销 Tj~#Xc  
amount due from banks 存放银行同业的款项 nWsz0v3'9  
amount due from banks abroad 存放海外银行同业的款项 j ZafwBi  
amount due from holding companies 控股公司欠款 RlL,eU$CS  
amount due from local banks 存放本港银行同业的款项 73<yrBxp  
amount due to banks 银行同业的存款 f@g  
amount due to banks abroad 海外银行同业的存款 ${2fr&Tp  
amount due to holding companies 控股公司存款 |ZzBCL8q  
amount due to local banks 本港银行同业的存款 =l9#/G#R  
amount due to outport banks 外埠银行同业的存款 &g {_.n,  
amount for note issue 发行纸币的款额 d8I:F9  
amount of bond 担保契据的款额 J4X35H=Z  
amount of consideration 代价款额 
6S&YL  
amount of contribution 供款数额 9D21e(7X  
amount of indebtedness 负债款额 vGDo?X~#o  
amount of principal of the loan 贷款本金额 <us{4%  
amount of rates chargeable 应征差饷数额 Mb!^_cS(  
amount of share capital 股本额 B\yq%m  
amount of sums assured 承保款额 V0(ABi:d  
amount of variation 变动幅度 }A^,y  
amount of vote 拨款数额 C_)>VPD  
amount payable 应付款额 R:p,Hav<q  
amount receivable 应收款额 #+\G- =-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?8/h3xV;  
analysis 分析 '_Oprx  
ancillary risk 附属风险 B/}>UHM  
annual account 周年帐目；周年帐目报表；年度决算；年结 8m0sEV>  
annual accounting date 年结日期 kMXl {  
annual allowance 每年免税额；年积金；年度津贴；年津  p-k
qX  
annual balance 年度余额 >AJ|F
)  
annual disposable income 每年可动用收入 7L"/4w  
annual estimates 周年预算 2T9Z{v  
annual fee 年费 `Mg "!n`  
annual general meeting 周年大会 z(qz(`eGC&  
annual growth rate 年增率；每年增长率 _{%H*PxTn=  
annual long-term supplement 长期个案每年补助金 VCO/s9AL  
annual pensionable emolument 可供计算退休金的年薪 f'S"F  
annual report 年报 lla96\R  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <Z;BB)I&C`  
annual return 周年报表；周年申报表；每年报税表格 TH &B9  
Annual Return Rules 《周年报表规则》 tHeLq*))  
annual review of consumer prices 每年消费物价回顾 'iK0Wr  
annual roll-forward basis 逐年延展方式 7j8_O@_  
annual salary 年薪 *Q?HaG|S  
annual statement 年度报表；年度决算表 yM@cml6Ox  
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 rv:O|wZ  
annuitant 年金受益人 KMZ`Wn=  
annuity 年金 AP%h!b5v  
annuity contract 年金合约 ;Lu|fQ#u*  
annuity on human life 人寿年金 ^(R gSMuT`  
antecedent debt 先前的债项 =_Rd0,  
ante-dated cheque 倒填日期支票 Tx_LH"8  
anticipated expenditure 预期开支 z?xd\x  
anticipated net profit 预期纯利 &PX'=UT  
anticipated revenue 预期收入 Hw? J1#1IE  
anti-inflation measure 反通货膨胀措施 6%-2G@6d  
anti-inflationary stance 反通货膨胀立场 26A#X  
apparent deficit 表面赤字 , utFCZW  
apparent financial solvency 表面偿债能力 cf9y0  
apparent partner 表面合伙人 566EMy|  
application for personal assessment 个人入息课税申请书 ?AE%N.rnsi  
application of fund 资金应用 (!s[~O6  
application to release as liquidator and to destruct the books of accounts and documents bu- RU(%  
申请免除清盘人职务及毁灭帐簿与文件 3-'|hb  
appointed actuary 委任精算师 J']W7!p  
appointed auditor 委任核数师；委任审计师 novZ<?7 5;  
appointed trustee 委任的受托人 V|= 1<v  
appointer 委任人 0U'r ia:$  
apportioned pro rata 按比例分摊 y06
2/$*$  
apportionment 分配；分摊 .JE7
vPv%!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <V
im
\  
apportionment formula 分摊方程式 Vq\6c  
apportionment of estate duty 遗产税的分摊 /.r($Sg^  
appraisal 估价；评估 IWkBq]Y  
appreciable growth 可观增长 dU,/!|.K  
appreciable impact 显着影响 0:*$i(2  
appreciable increase 可观增长 (
_* a4xGF  
appreciation 增值；升值 dn Xc- <  
appreciation against other currencies 相对其他货币升值 DQSv'!KFO  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <FP-]R)  
appreciation tax 增值税 0pQ>V)  
appropriation 拨款；拨用；拨付 99 ["I:  
appropriation account 拨款帐目 B?jF1F!9  
Appropriation Bill 拨款法案 wgrYZ^]  
appropriation-in-aid system 补助拨款办法 m5S/T\,X  
approved assets 核准资产 3]'3{@{}H  
approved basket stock 认可一篮子证券 XP'KgTF  
approved budget 核准预算 -&c@c@dC  
approved charitable donation 认可慈善捐款 R~`Y6>o~9:  
approved charitable institution 认可慈善机构 t5&$ y`  
approved currency 核准货币；认可货币 wdg[pt />  
approved estimates 核准预算 &HWH UWB  
approved estimates of expenditure 核准开支预算 "783F:mPh  
approved overseas insurer 核准海外保险人 1xw},y6T2  
approved overseas trust company 核准海外信托公司 &R 0BuFL8  
approved pooled investment fund 核准汇集投资基金 *QrTZ$\C  
approved provident fund scheme 认可公积金计划 2hquE_1S[w  
approved provision 核准拨款 9{+B lNZ  
approved redeemable share 核准可赎回股份 o<x2,uT  
approved regional stock 认可地区性证券 M,l Ib9  
approved retirement scheme 认可退休金计划 %cBJ haR{(  
approved subordinated loan 核准附属贷款 ](%-5G1<  
arbitrage 套戥；套汇；套利 ]Fa VKC~3  
arbitrageur 套戥者；套汇者 Z{%h6""  
arbitrary amount 临时款项 ll6~8PN  
arrangement 措施；安排；协定 UA{A G;  
arrears 欠款 T;I a;<mfE  
arrears of pay 欠付薪酬 0T
q6\:  
arrears of revenue 逾期未收税款；逾期未收的帐项 _m;Y'  
articles of association 组织章程；组织细则；组织章程细则 X.g1 312~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 KpSHf9!&[  
ascertainment of profit 确定利润 1;SWfKU?.  
"Asia Clear" “亚洲结算系统” >YD? pDPb/  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 PE3l2kr  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ^G=s<pp  
Asian Development Fund [ADF] 亚洲发展基金 =EFF2M`F  
Asian dollar bond 亚洲美元债券 %|4Nmf$:Og  
Asian dollar market 亚洲美元市场
o4tQ9X=}  
Asian dollar rate 亚洲美元利率 gR%fv  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ]
5B5J  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 l\a 0 k4  
asked price 沽盘；喊价；索价；卖方报价 Fj|C+;Q.  
assessable income 应评税入息 e;!si>N  
assessable loss 应评税亏损 1)H+iN|im/  
assessable profit 应评税利润 Hcuvu[)T"  
assessable value 应评税值 &Zd!|u  
assessed profit 估定利润 sFMSH:5z  
assessed value 经评估价值 =fEn h'KE  
assessment 评税；评定；估价；评税单 v-EcJj%  
assessment number 评税编号；估价编号 9>%ti&_-jt  
assessment of additional tax 补加税评税 Wfz&:J#  
assessment of performance 业绩评估；实绩评价 ;i>|5tEy  
Assessor 评税主任 Y0 Ta&TYZ0  
asset price bubbles 资产价格泡沫 N =)9O  
asset-backed securities 具资产保证的证券 dk# LAm0<  
assets accretion 资产增值 BH0].-)[y!  
assets and liabilities 资产与负债 _|`S9Nms  
assets betterment statement 资产递增表；资产改进表 LDx1@a|83  
assets lending 实物放款；有抵押贷款 K#kU6/  
assets of the company passing on the death 死者去世时转移的公司资产 wHvX|GwMv  
assets pledged as security for liabilities 用作负债抵押的资产 k9xfv@v}  
assets portfolio 资产投资组合 ?V3e;n  
assets price 资产价格 UW_fn  
assets quality 资产质素 ~s
x?
aiO  
assets realization 资产变现 a"4j9cO  
assets refinancing arrangement 资产再集资安排 ?vp' /l"  
assets securitization 资产证券化 y}Oc^Fc  
assets situated outside Hong Kong 在香港以外地方的资产 ?I6!m~  
assets stripping 削减资产；拆卖资产 +:+q,0~*]  
assets value 资产值 3o5aB1  
assignee 承让人 Z.ky=vCt  
assignment 转让；转让书；转让契 b
k44qL;8  
assignment of interest 权益转让 &A)AV<=>T  
assignment of letters patent and trade mark 专利证书及商标转让 wAF#N1-k  
assignment of property 物业转让；物业转让书 ;&RHc#1F  
assignment right 转让权 Mg^3Y'{o  
assignor 转让人 CM%
;r5  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 1,G f;mcQ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 %LdFS~  
associate member 附属会员 a*@4W3;7  
associated body corporate 相联法人团体 ,?!4P+ob  
associated company 相联公司；联属公司 f+dj6!g5/  
associated corporation 相联法团 .sPa${  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] klC48l  
公认会计师公会〔英国〕 V)r6bb{^  
Association of Futures Exchange Brokers 香港期货经纪协会 G?{uR6s>#  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 bcprhb  
association of underwriters 承保人组织 :,dO7dJi  
assumption of control 接管 a s?)6  
assurance 担保；保险；转易；转易书 IY9##&c3>  
assurance of interest 权益的转易 #]o#~:S=  
at 19XX price 按一九ＸＸ年价格计算 Rlf#)4  
at a discount 按赔价计算；按贴水价格计算；打折扣 'St\$X  
at a premium 按溢价计算；按升水价格计算 .3T#:Hl  
at call 通知付款；按通知 {f)"F;]V  
at constant market price 按固定市价计算 pSJc.j  
at constant price 按固定价格计算 !"x&tF  
at cost 按成本计算 -r"h[UV)  
at current market price 按当时市价计算；按现时市价计算 q]o^Y  
at current price 按当时价格计算；按现时价格计算 !@-g9z  
at factor cost 按要素成本计算；按生产要素成本计算 lAPvphO  
at money-of-the-day price 按付款当日价格计算 $T80vEi+u  
at or better 按指定或较佳价位〔买卖指令〕 Bl)DuCV  
at par 按面值计算；平价 zc#aQ.  
at sight 见票即付 1 9C=' TMS  
at the close 按收市盘 R k).D6  
at the opening 按开市盘 ({AqL#x`u  
attestation 见证；见证条款 4#y  
at-the-money option 平价期权 Od:,r  
attorney 受权人；受托代表人 5}t}Wc8  
attornment 新拥有人承认书 m2"~
.iM8  
attributable profit 可归属利润 nZ2mY!*  
attributable share value 可归属股份价值 >A;9Ee"&  
Auckland Stock Exchange 奥克兰证券交易所 H#;-(`F  
auction 拍卖 5 J9,/M0  
auctioneer 拍卖商 KoNJ;YiKtN  
audit 审计；核数 ]2P*Z6Az  
Audit Commission 审计署 zLiFk<G@Xi  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] KDX34Fr1  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 0 ))W [  
audit review 帐目审查 <X_I`  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 do1aH$Iw  
audited account 审计帐目；经审计的帐目 4>&%N\$*  
audited annual account 经审计的周年帐目 hs"=>(P)  
audited balance sheet 经审计的资产负债表 @dzO{)  
auditor 核数师；核数主任；审计师 yJ&`@gB  
auditor's certificate 核数师证明书；审计师证明书 !5P\5WF~Y  
auditor's report 核数师报告；审计师报告 VY5/C;0^h  
Aussie bond 澳元债券 ?x(]U+  
austerity budget 紧缩预算 / b_C9'S  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 9_z u*  
Australia All Ordinaries Index 澳洲所有普通股票指数 +JMB98+l  
Australian Dollar [AUD] 澳元 !V6O~#  
Australian Options Market 澳大利亚期权市场 bI,gNVN=  
Australian Securities Commission 澳洲证券事务监察委员会 RTW4r9~'  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 F`$V H^%V  
Australian Stock Exchange 澳大利亚证券交易所 8)D5loS  
Austrian Schilling [ATS] 奥地利先令 W~J>Srt  
authentication 认证；鉴证 lIg;>|'Z5&  
authority to purchase 委托购买证；委购书 2?9SM@nAY  
authorization 认可；核准；授权；授权书 w{t2Oo6Q0+  
authorization by direction 指示授权 w34&m  
authorization by instruction 指令授权 Q}N.DM@d3  
authorization by warrant 令状授权 |[tlR`A$  
authorization of unit trust 单位信托的认可 8()L}
@y  
authorized agent 指定代理人 tf?u ;n  
authorized capital 法定资本 ?]'Rz\70  
authorized clerk 出市员 3:f<cy   
authorized dealer 认可交易商 rTiW&#  
authorized financial institution 认可财务机构 Q3M;'m  
authorized fund 认可基金 )pS1yYLj  
authorized fund house 获授权的基金公司；认可基金公司 J?WT  
authorized institution 认可机构 @tY)s  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Lzzf`jN]  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 MOuI;EF  
authorized insurer 获授权保险人；获认可承保人 8,BNs5  
authorized investment 特准投资项目 bY4~\cP.  
authorized person 获授权人 sglYT!O  
authorized representative 获授权代表 HG2i^y  
authorized share capital 法定股本 (%huWW j  
automated quotation system 自动报价系统 em  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ]>NP?S )R  
自动交易系统〔香港期货交易所有限公司〕 P#/k5]g  
automatic adjustment mechanism 自动调整机制 uUUj?%  
automatic adjustment system 自动调整系统 HL;y5o?  
Automatic Clearing House 自动票据交换所 ANNfL9:Jy  
automatic exchange rates accumulation system 自动化汇率累集系统 }|rnyYA  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 fLj#+h-!  
automatic teller machine [ATM] 自动柜员机 A7*<,]qT  
autopay 自动转帐 `B+P$K<X  
available assets 可用资产 f?wn;;z`  
available fiscal reserve 现存财政储备 gdupG  
available profit 可用利润 /mLOh2T  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 [<m1xr4"k  
average 平均；平均数；海损 >r+Dl\R  
average basic salary 平均基本薪金 j'Ry.8}  
average consumer expenditure 平均消费开支；一般消费开支 QixEMX4<  
average cost 平均成本 @, v'V!  
average cost of land production 增辟土地平均成本 }RX[J0Prq~  
average daily turnover 平均每日成交额 yRt]i>  
average daily wage rate 平均每日工资率 hKP7p  
average expenditure pattern 平均开支模式 X`kTbIZ|  
average growth rate 平均增长率 5o;M  
average net fixed assets 固定资产平均净值 p!5oz2RK  
average of relatives 相对价格平均数 ` #Qlr+X  
average price 平均价格 x(J|6Ey7!n  
average propensity to consume 平均消费倾向；一般消费倾向 7J@iJW],,  
average propensity to save 平均储蓄倾向；一般储蓄倾向 |sd0fTK  
average rate 平均率 tU2 8l.  
average revenue 平均收入；平均收益 uan%j
]|q%  
average stock 平均库存；平均存货 e>`+Vk^Jc  
average yearly rent 平均年租 E,5XX;|  
avoidance of double taxation 避免双重课税 dg[&5D1Q  
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 vv0A5p8H  
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