一些有用的会计术语(也不知道发的地方对不对)A

A: ],$6&Cm  
A share Ａ股；甲类股份  TVj1C  
abatement of tax 减税；减扣免税额 }P16Xb)p  
ABN AMRO Bank N.V. 荷兰银行 lWIv(%/@  
above-the-line expenditure 线上项目支出；经常预算支出 <xC:Ant  
above-the-line receipt 线上项目收入；经常预算收入 O<Jwaap  
ABSA Asia Limited 南非联合亚洲有限公司 frk7^5  
absolute change 绝对数值变更 6O%=G3I
 
absolute expenditure 实际开支 4'_L W?DS  
absolute guideline figure 绝对准则数字 G@;Nz i89  
absolute interest 绝对权益 8R BDJ  
absolute order of discharge 绝对破产解除令 O&F<oM  
absolute profit margin 绝对利润幅度 .!!79 6hS  
absolute value 实值；绝对值 dzpj9[  
absolutely vested interest 绝对既得权益 b,zR5R^D;  
absorbed cost 已吸收成本；已分摊成本 '/n\Tg+  
absorption 吸收；分摊；合并 f*UBigk  
absorption rate 吸收率；摊配率；分摊率 K@y-)I2]  
ACB Finance Limited 亚洲商业财务有限公司 osI- o~#>  
acceptable form of reciprocity 合理的互惠条件 VvzPQk  
acceptable rate 适当利率；适当汇率 NEZH<#  
acceptance agreement 承兑协议 =H L9Z  
acceptance for honour 参加承兑 nm<L&11  
acceptor 承兑人；接受人；受票人 YL;SxLY  
acceptor for honour 参加承兑人 $0ym_6n  
accident insurance 意外保险 ;|2Uf
 
Accident Insurance Association of Hong Kong 香港意外保险公会 C+}CU}  
accident insurance scheme 意外保险计划 M|$H+e }:  
accident year basis 意外年度基准 _a?wf!4>P  
accommodation 通融；贷款 6(!,H<bON  
accommodation bill 通融票据；空头票据 {\ A_%  
accommodation party 汇票代发人
wOD/Z8  
account balance 帐户余额；帐户结余 ?+5" %4o  
account book 帐簿 bk
JwPs  
account collected in advance 预收款项 O8!!UA8V  
account current book 往来帐簿 H57jBD  
account of after-acquired property 事后取得的财产报告 F Bd+=bx,Z  
account of defaulter 拖欠帐目 =>E44v  
account payable 应付帐款 _Y}^%eFw  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 {jq^hM!TEy  
account receivable 应收帐款 sE(X:[Am  
account receivable report 应收帐款报表 !E(J ]a  
account statement 结单；帐单；会计财务报表 v@<lEG#$"|  
account title 帐户名称；会计科目 :;#c:RKi:  
accountant's report 会计师报告 Jq=>H@il  
Accountant's Report Rules 会计师报告规则 )gm\e?^
 
accounting and auditing procedure 会计与审计程序；会计与核数程序 _cnrGi}T  
Accounting Arrangements 《会计安排》 YpbdScz  
accounting basis 会计基础 YC+ZVp"v  
accounting by Official Receiver 破产管理署署长呈交的帐目 Qr xO erp  
Accounting Circular 《会计通告》 9EY_R&Yq%  
accounting class 会计类别 NJz*N%VWD  
accounting date 记帐日期；会计结算日期 CH|g   
accounting for money 款项核算  &~f*q?xR  
Accounting Officer 会计主任 SJY"
]7  
accounting period 会计报告期；会计期 Zzzi\5&gU  
accounting policy 会计政策；会计方针 A&@jA5Jb  
accounting practice 会计惯例 I "+|cFq.  
accounting principle 会计准则 ^9m^#"ZW`  
accounting record 会计记录 FPM}:c4  
accounting report 会计报告 !&:.Uh  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~(L<uFU V  
Accounting Society of China 中国会计学会 :/?R9JVI  
accounting statement 会计报表 GCmVmOdKr  
accounting system 会计制度；会计系统 P+h<{%:*  
accounting transaction 会计事项；帐务交易 `5aypJf1  
accounting treatment 会计处理 5;uX"zG  
accounting year 会计年度 H'(o}cn7~  
accretion 增值；添加 41_sSqq;^  
accrual 应计项目；应累算数目 - G2M;]Cn  
accrual basis 应计制；权责发生制 (/UMi,Ho  
accrual basis accounting 应计制会计；权责发生制会计 k>@^M]%  
accrue 应累算；应计 ri_6wbPp  
accrued benefit 应累算利益 AhFI, x  
accrued charges 应计费用 rzY@H
}u  
accrued cumulative preference share dividend 应累算的累积优先股股息 jjlCi<9CQ^  
accrued expenses 应累算费用 ?p\II7  
accrued interest payable 应付利息；应计未付利息 ~$`YzK^*X  
accrued interest receivable 应收利息；应计未收利息 \<
+47+  
accrued right 累算权益 '/)_{Ly  
accruing profit 应累算的利润 p[+me o  
accumulated fiscal reserve 累积财政储备 `x^,k% :4  
accumulated profit 累积利润；滚存溢利 +c2=*IA/  
accumulated reserve 累积储备 ~\(>m=|C:H  
accumulation of surplus income 累积收益盈余 MnsWB[  
acquired assets 既得资产 [A/+tv  
acquisition 收购；购置；取得 m&vYZ3vK[  
acquisition cost 购置成本 WX$^[^=
HC  
acquisition expenses 购置费用 wOl-iN=  
acquisition of 100% interest 收购全部股权 [~%;E[ky$  
acquisition of control 取得控制权 OX`GN#yl  
acquisition of fixed assets 购置固定资产 FbT&w4Um=  
acquisition of shell “买壳” bI0+J)  
acquisition price 收购价 !6`nN1A  
act of God 天灾 zU=[Kc=$  
acting partner 执事合伙人 m<HjL  
active market 买卖活跃的市场；交投畅旺的市场；旺市 @g5]w&o_  
active partner 积极参与的合伙人 bWzc=03  
active trading 交投活跃
h |  
actual circulation 实际流通 tm#y`1-  
actual cost 实际成本 s+t eYL#Zi  
actual expenditure 实际开支；实际支出 ZuV  
actual income 实际入息；实际收入；实际收益 nff]Y$FB  
actual market 现货市场 8+b3u05  
actual price 现货价；实际价格 aQuy*\$$  
actual profit 实际利润 eWs^[^c.<  
actual quotation 实盘；实际价位；实际报价 \0& (q%c  
actual year basis 按实际年度计算 :Fk&2WsW:  
actuals 实货 p;01a  
actuarial investigation 精算调查 -$p-o Z)  
actuarial principle 精算原则 U9OF0=g  
actuarial report 精算师报告 LKG|S<s  
Actuarial Society of Hong Kong 香港精算学会 HC}C_Q5c91  
actuarial valuation 精算师估值 bhT]zsBK  
actuary 精算师 OH~qJ<  
ad referendum agreement 暂定协议；有待覆核的协定 Nd)o1{I  
ad valorem duty 从价税；按值征税 CK#PxT?"  
ad valorem duty system 从价税制 2}#PDhn  
ad valorem fee 从价费 >U.u
Rq  
ad valorem tariff 从价关税 c9k,Dc  
additional allowance 额外免税额 6g&nnA  
additional amount for unexpired risk 未过期风险的额外款额 ,~w)@.  
additional assessable profit 补加应评税利润 _
P+|tW1  
additional assessment 补加评税 zYJxoC{  
additional commitment 额外承担 $*ZHk0 7x  
additional commitment vote 额外承担拨款 9_$Odc%]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 r}bKVne  
additional dependent parent allowance 供养父母额外免税额 HN)QS5  
additional provision 额外拨款 3 g&mND  
additional stamp duty 附加印花税 1j(,VW  
additional tax 补加税罚款；补加税款 B&D z(Bs  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 wtyu"=  
adjudged bankrupt 被裁定破产 85]UrwlA4  
adjudicated bankrupt 裁定破产人 p:))ne:7  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 g#*N@83C  
adjudication of bankruptcy 裁定破产；宣告破产 %m`QnRX?D  
adjudication of insolvency 裁定无力偿还债务 R~([  
adjusted actual 经调整的实数；调整后的实数 tDVdl^#  
adjusted current assets 经调整的流动资产；调整后的流动资产 QJ?!_2Ax  
adjusted figure 经调整的数字；调整后的数额 eU0-_3gN_  
adjusted liabilities 经调整的负债；调整后的负债 <hdCO< 0(  
adjusted loss 经调整的亏损；调整后的亏损 Ckp=d  
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 ^DOcw@Z6HC  
adjusted profit 经调整的利润；调整后的利润 \h4y,sl  
adjusted surplus 经调整的盈余额；调整后的盈余额 e^TF.D?RS  
adjusted value 经调整的价值；调整后的价值 .S;/v--F  
adjustment 调整；修订；理算〔保险〕 !NtY4O/  
adjustment centre 调剂中心 g<Xwk2_=g  
adjustment lag 调整过程的时间差距；调整时差 hpu(MX\  
adjustment mechanism 调整机制 DQ$/0bq   
adjustment of loss 亏损调整 \;<Y/sg  
adjustment process 调整过程；调整程序 NGu]|p  
adjustment range 调整幅度 We2=|AB  
administered exchange rate 受管制汇率 w93,N+es6  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 WP9=@X Z  
administration expenses 行政费用 V Euv  
administration fee 手续费；行政费 @U5o;X!qU  
administration in bankruptcy 破产管理 DQd&:J@?  
administration order 遗产管理令 YQOGxSi  
administrator 管理人；遗产管理人 VTU-'q  
administrator of the estate 遗产管理人 ;Xns9  
admission of debt 债项承认书 %k_JLddlW  
admission of proof 接纳债权证明 n>'}tT)U  
advance 放贷款项；垫付款项；预支款项；预付款项 yI)2:Ca*  
advance account 暂支帐目；预付款帐户 <G={Vfr  
advance compensation 预付补偿金  hT[O5  
advance from shareholder 股东垫款 0ro+FJ r  
advance pending reimbursement 预支以待日后付还 B4C`3@a  
advanced economy 先进经济体系 cl:YN]BK  
advancement 预付；预付财产 p|%)uA3'/  
advances warrant 垫款令 .?qS8:yA  
advancing 贷出 _kSus  
adverse balance 逆差 'JydaF~>  
adverse exchange 逆汇 827N?pU$)  
advertisement addressed to shareholders 在报章刊登的致股东通告 UZ$p wjC  
advice for collection 托收通知书 6 S8#[b  
advice of drawing 提款通知书；汇票通知书 \;]~K6=  
advice of payment 付款通知
(`&g  
Advisory Committee [Securities and Futures Commission] _z;N|Xe  
谘询委员会〔证券及期货事务监察委员会〕 /D12N'VaE  
Advisory Committee on Diversification 经济多元化谘询委员会 0(n/hJ  
affidavit 誓章；遗产申报誓章 s$Mj4_p3l  
affidavit of no receipt 述明无收款的誓章 eL.S="  
affiliate 联号；联营公司；附属公司 ]Q+Tm2{  
affiliated company 附属公司；联号；联营公司 Lqt]  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ^t"\PpmK<d  
affordability 负担能力 a)]N#gx  
African Development Bank [AfDB] 非洲开发银行 +.=a R<Q  
after-acquired property 事后取得的财产 TUT>*  
after-hours dealing 市后交易 2neiUNT  
after-tax profit 税后盈利；税后利润；税后溢利 ?Gb 18m  
agency agreement 代理协议 +Fk.B@KT,  
agency expenses 代理机构的开支 +#O?sI#  
agency fee 代理费 nxG vh4'i8  
Agency Law 《代理法》 B}vI<?c  
agent 代理人；承销人 xk,E A U  
agent of company 公司代理人 /2c?+04+  
agent's fee 代理人费；经纪费 JSM{|HJxh  
aggregate 总计；总数；总体数字 v
^vEaB  
aggregate amount 总款额；总额 &{>~|^  
aggregate assets and liabilities 总体资产与负债 SpkD  
aggregate at constant price 按固定价格计算的总体数字 }Vt5].TA  
aggregate demand 总需求 !!9V0[  
aggregate gross position 总持仓量 1\1o65en  
aggregate limit 总限额 +f+\uObi:  
aggregate of salaries tax 合计薪俸税 {w2<;YXj!  
aggregate performance 总体表现；总体业绩 h5~tsd}OU  
aggregate supply 总体供应 PffRV7qU0  
aggregate surplus 总盈余 VB Ce=<  
aggregate total 整体总额 R{.ku!w  
aggregate value 总值；合计价值 ]LD@I;(_  
aggregated basis 合计基准 9%4rO\q  
aggregated net chargeable income 合计应课税入息实额 )%*uMuF  
aggregation 合并计算；合计；总和 qh=lF_%uj  
aggregation of incomes of husband and wife 夫妇入息合并计算 @+\OoOK<L  
aggregation of property 财产的总和 EPyFM_k  
agio 差价；贴水 K%S k
{'  
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》 zD?<m J`  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .*8.{n5  
《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》 mWtwp-  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment \OOj]gAe  
《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》 *8Gx_$t&  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment VaH#~!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 1h|JKu0  
agreement for a settlement 授产协议 aVd{XVE  
agreement for assignment 转让协议 8He^j5  
agreement for sale 售卖协议；买卖协议 O0wD"V^W  
agreement for sale and purchase 买卖协议 g!4"3Dtdg  
agreement for the payment of interest 支付利息协议 8eL[,uw  
agreement for the repayment of money 还款协议 d!!5'/tmS  
agreement of reinsurance 再保险协议 X=-pNwO   
Agricultural Bank of China 中国农业银行 WnA]gyc  
air passenger departure tax 飞机乘客离境税 Yk[yG;W  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 aM~M@wS  
airport tax 机场税 -]HO8}-Rjs  
alcohol duty 酒精税 EY':m_7W  
alienation 让与；让渡；转让 $KKrl  
alimony 生活费；赡养费 X#IVjc:&L  
All Ordinaries Index [AOI] 所有普通股指数 A\gj\&B0"  
all risks 全险；综合险 JQ!D8Ut  
All Sales Record for Stock Market 《股票市场成交报告》 ]e 81O#t3  
Allied Capital Resources Limited 新联财务有限公司 gZ:)l@ Wu  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 \3Ys8umKq  
allocation letter 拨款信件 v$lP?\P;}X  
allocation of fund 分配款项；预留款项 (',G Ako  
allocation of profit 利润分配；溢利分配 $}N'm  
allocation warrant 拨款令 Jt@7y"<  
allotment 分配；配股 b>?X8)f2e  
allotment notice 股份配售通知；配股通知 !ZHPR:k|  
allotment of shares 股份分配 $GPenQ~},  
allowable 可获宽免；免税的 (yn!~El3  
allowable business loss 可扣除的营业亏损 ybcQ,e  
allowable expenses 可扣税的支出 ^!!@O91T  
allowance 免税额；津贴；备抵；准备金 j?#S M!f  
allowance for debts 债项的免税额 DO(FG-R  
allowance for depreciation by wear and tear 耗损折旧免税额 WADNr8.  
allowance for funeral expenses 殡殓费的免税额 lhKd<Y"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 BB>3Kj:|  
allowance for repairs and outgoings 修葺及支出方面的免税额 hBOI:4u[  
allowance to debtor 给债务人的津贴 >?'cZTNk]  
alteration of capital 资本更改 aa8WRf  
alternate trustee 候补受托人 % =br-c  
amalgamation 合并  jI[:`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W_ngB[  
ambit of charges 征税范围；收费范围 l0 rZril  
amended valuation 经修订的估值 xLPyV&j-  
American Commodities Exchange 美国商品交易所 !zVuO*+  
American Express Bank Limited 美国运通银行 :;#Kg_bz  
American Stock Exchange 美国证券交易所 UXnd~DA  
amortization 摊销 P] ouLjyq  
amount due from banks 存放银行同业的款项 1Hp0,R}  
amount due from banks abroad 存放海外银行同业的款项 \2*<Pq  
amount due from holding companies 控股公司欠款 ym{?vY h  
amount due from local banks 存放本港银行同业的款项 A!x_R {,yH  
amount due to banks 银行同业的存款 It!PP1$   
amount due to banks abroad 海外银行同业的存款 HFB2ep7N  
amount due to holding companies 控股公司存款 4hr;k0sD  
amount due to local banks 本港银行同业的存款 FU E/uh  
amount due to outport banks 外埠银行同业的存款 i\XOk!  
amount for note issue 发行纸币的款额 +MIDq
{B  
amount of bond 担保契据的款额 =(3Qbb1i  
amount of consideration 代价款额 Y, )'0O  
amount of contribution 供款数额 j|A *rzL8  
amount of indebtedness 负债款额 %e+hM $Q  
amount of principal of the loan 贷款本金额 &>ii2% 4  
amount of rates chargeable 应征差饷数额 g>CF|Wj  
amount of share capital 股本额  e%afK@c  
amount of sums assured 承保款额 ]3BTL7r  
amount of variation 变动幅度 "@;q! B.qo  
amount of vote 拨款数额 `_N8AA  
amount payable 应付款额 O$V 6QJ  
amount receivable 应收款额 DvKM[z3j  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'p80X^g  
analysis 分析 6@t4pML  
ancillary risk 附属风险 &HNJ'  
annual account 周年帐目；周年帐目报表；年度决算；年结 \SHYwD}*Pr  
annual accounting date 年结日期 FVPhk2  
annual allowance 每年免税额；年积金；年度津贴；年津 5hUYxF20h8  
annual balance 年度余额 Zz'(!h Uy  
annual disposable income 每年可动用收入 47ppyh6@  
annual estimates 周年预算 :_~UO^*h  
annual fee 年费 . p^='Kz?  
annual general meeting 周年大会 >k,bHGj?  
annual growth rate 年增率；每年增长率 s/Fc7V!;  
annual long-term supplement 长期个案每年补助金 O[+S/6uy  
annual pensionable emolument 可供计算退休金的年薪 W/<]mm~95  
annual report 年报 "CapP`:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 M`*B/Fh2  
annual return 周年报表；周年申报表；每年报税表格 KJo[!|.  
Annual Return Rules 《周年报表规则》 'ejuzE9  
annual review of consumer prices 每年消费物价回顾 5)+(McJC  
annual roll-forward basis 逐年延展方式 S$HzuK\f  
annual salary 年薪 8p,q9Ey  
annual statement 年度报表；年度决算表 >9'G>~P~I=  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 T;XEU%:LK  
annuitant 年金受益人 G"T)+!6t  
annuity 年金 UO47XAO  
annuity contract 年金合约 !@{_Qt1  
annuity on human life 人寿年金 IHZ WNT2  
antecedent debt 先前的债项 [u;]J*  
ante-dated cheque 倒填日期支票 FbO-K-  
anticipated expenditure 预期开支 @vh3S+=M  
anticipated net profit 预期纯利 _A|1_^[G(  
anticipated revenue 预期收入 V@&zn8?  
anti-inflation measure 反通货膨胀措施 iJv4%|9  
anti-inflationary stance 反通货膨胀立场 ]:(>r&'  
apparent deficit 表面赤字 UK*+EEv  
apparent financial solvency 表面偿债能力 .^>[@w3  
apparent partner 表面合伙人 A)Wp W M  
application for personal assessment 个人入息课税申请书 L MC-1  
application of fund 资金应用 R/R[r> 1)6  
application to release as liquidator and to destruct the books of accounts and documents Z#BwJHh  
申请免除清盘人职务及毁灭帐簿与文件 gV1&b (h  
appointed actuary 委任精算师 0N$tSTo.-<  
appointed auditor 委任核数师；委任审计师 <?kr"[cQeP  
appointed trustee 委任的受托人 zhY VMQ  
appointer 委任人 v|t_kNX;v*  
apportioned pro rata 按比例分摊 58,_  
apportionment 分配；分摊 =B4U~|k  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 U>7"BpC  
apportionment formula 分摊方程式 2hdi)C,7Y  
apportionment of estate duty 遗产税的分摊 M;OY+|uA  
appraisal 估价；评估 (C*G)Aj7  
appreciable growth 可观增长 +8Yt91   
appreciable impact 显着影响 1fM=>Z  
appreciable increase 可观增长 3Wxl7"!x m  
appreciation 增值；升值 e;~[PYeu  
appreciation against other currencies 相对其他货币升值 %Ez%pT0TQ#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1,=U^W.G  
appreciation tax 增值税 zB/$*Hd  
appropriation 拨款；拨用；拨付 ]IMBRZQqb  
appropriation account 拨款帐目 >DVjO9Kf  
Appropriation Bill 拨款法案 ,uqSq  
appropriation-in-aid system 补助拨款办法 /1:`?% ,2  
approved assets 核准资产 o)
F^0t  
approved basket stock 认可一篮子证券 !yU!ta Q  
approved budget 核准预算 H>AQlO+J  
approved charitable donation 认可慈善捐款 i`Fg kABw  
approved charitable institution 认可慈善机构 v/=O:SM}  
approved currency 核准货币；认可货币 6f,#O8]#5  
approved estimates 核准预算 /f~V(DK  
approved estimates of expenditure 核准开支预算 9Xo'U;J  
approved overseas insurer 核准海外保险人 pm$,B7Q`oO  
approved overseas trust company 核准海外信托公司 34_:.QK-  
approved pooled investment fund 核准汇集投资基金
\gaGTc2&  
approved provident fund scheme 认可公积金计划 zm4Okg)w@  
approved provision 核准拨款 P9; =O$s  
approved redeemable share 核准可赎回股份 -1d2Qed  
approved regional stock 认可地区性证券 jjL(=n<J<"  
approved retirement scheme 认可退休金计划 g+;m?VJ  
approved subordinated loan 核准附属贷款 9Slx.
9f  
arbitrage 套戥；套汇；套利 XSC._)ztEE  
arbitrageur 套戥者；套汇者 [U@#whEO  
arbitrary amount 临时款项 tNg}:a|J  
arrangement 措施；安排；协定 y3@R>@$  
arrears 欠款 }eb}oK  
arrears of pay 欠付薪酬 hE0 p>R8  
arrears of revenue 逾期未收税款；逾期未收的帐项 [}q6bXM*  
articles of association 组织章程；组织细则；组织章程细则
Tm~a&p  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~K]5`(KV  
ascertainment of profit 确定利润 e}Cp;c]=  
"Asia Clear" “亚洲结算系统” {;1Mud  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 GhpVi<FL  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 +#7e?B  
Asian Development Fund [ADF] 亚洲发展基金 .)~IoIW=  
Asian dollar bond 亚洲美元债券 }wRHNBaEB  
Asian dollar market 亚洲美元市场 ~6L\9B)  
Asian dollar rate 亚洲美元利率 V`qHNM/t  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Mu$9
#[/  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 mu`h6?v  
asked price 沽盘；喊价；索价；卖方报价 xU+
c?OLi  
assessable income 应评税入息 !PJD+SrG  
assessable loss 应评税亏损 SE/GT:}  
assessable profit 应评税利润 H"lq!C`  
assessable value 应评税值 xR `4<  
assessed profit 估定利润 T {Q]  
assessed value 经评估价值 :@#'&(#~  
assessment 评税；评定；估价；评税单 G6wBZ?)k  
assessment number 评税编号；估价编号 D]n9+!Ec1f  
assessment of additional tax 补加税评税 sT:$:=  
assessment of performance 业绩评估；实绩评价 6qg_&woJ3  
Assessor 评税主任 7qj<|US  
asset price bubbles 资产价格泡沫 7\I,;swo  
asset-backed securities 具资产保证的证券 V("@z<b|  
assets accretion 资产增值 veX#K#  
assets and liabilities 资产与负债 '&?cW#J?  
assets betterment statement 资产递增表；资产改进表 <nDuN*|  
assets lending 实物放款；有抵押贷款 %_Gc9SI  
assets of the company passing on the death 死者去世时转移的公司资产 :k9n 9  
assets pledged as security for liabilities 用作负债抵押的资产 AX=$r]
_  
assets portfolio 资产投资组合 ~k>H4hV3  
assets price 资产价格 46`(u"RP  
assets quality 资产质素 W2cgxT  
assets realization 资产变现 B>sSl1opI  
assets refinancing arrangement 资产再集资安排 9XtR8MH  
assets securitization 资产证券化 S%J$.ge  
assets situated outside Hong Kong 在香港以外地方的资产 b.HfxYt(  
assets stripping 削减资产；拆卖资产 b#\i]2b:  
assets value 资产值 O6JH)Ka"S  
assignee 承让人 =(\ /+ 0-[  
assignment 转让；转让书；转让契 $OEhdz&Fi  
assignment of interest 权益转让 $M%<i~VXe&  
assignment of letters patent and trade mark 专利证书及商标转让 _Q&O#
f  
assignment of property 物业转让；物业转让书 z+IHt(  
assignment right 转让权 \$;Q3t3  
assignor 转让人 nO-1^HUl  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 EG=~0j~  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 5-rG8  
associate member 附属会员 es]S]}JV  
associated body corporate 相联法人团体 hH Kd+QpI  
associated company 相联公司；联属公司 ?+6w8j%\  
associated corporation 相联法团 }EFMJ,NQ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] xF|P6GXg  
公认会计师公会〔英国〕 ['1JNUX  
Association of Futures Exchange Brokers 香港期货经纪协会 7O)j]eeoL  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 x@^Kd*fo  
association of underwriters 承保人组织 $'m&RzZ  
assumption of control 接管 w.v yEU^  
assurance 担保；保险；转易；转易书 
QN!.~>  
assurance of interest 权益的转易 \~j6}4XS1.  
at 19XX price 按一九ＸＸ年价格计算 yxv]G6  
at a discount 按赔价计算；按贴水价格计算；打折扣 A\Ax5eeL  
at a premium 按溢价计算；按升水价格计算 h$\+r<  
at call 通知付款；按通知 @log=^  
at constant market price 按固定市价计算 `{1`>5  
at constant price 按固定价格计算 KBVW<;C$  
at cost 按成本计算 <hG] f%  
at current market price 按当时市价计算；按现时市价计算 "Yh[-[,  
at current price 按当时价格计算；按现时价格计算 8M9LY9C  
at factor cost 按要素成本计算；按生产要素成本计算 SU.9;I !  
at money-of-the-day price 按付款当日价格计算 UD.&p'^ /{  
at or better 按指定或较佳价位〔买卖指令〕 fK-tvP0}*  
at par 按面值计算；平价 t?bc$,S"\(  
at sight 见票即付 XLG6f(B=F  
at the close 按收市盘 %~z/,[wk  
at the opening 按开市盘 $inpiO|s  
attestation 见证；见证条款 mv%Zh1khn/  
at-the-money option 平价期权 8|9JJ<G7  
attorney 受权人；受托代表人 oXKH,r  
attornment 新拥有人承认书 SM3qPlsF  
attributable profit 可归属利润 .Ioj]r  
attributable share value 可归属股份价值 Z{'.fq2A  
Auckland Stock Exchange 奥克兰证券交易所 %+>t @F,GM  
auction 拍卖 t,CC~  
auctioneer 拍卖商 {'(1c)q>  
audit 审计；核数 FrPpRe%!  
Audit Commission 审计署 Kr;7
~`$[  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] kaKV{;UM  
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/r\#"+XT  
audit review 帐目审查 ^;KL`  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 y2XeD=_'  
audited account 审计帐目；经审计的帐目 1m$< %t.>  
audited annual account 经审计的周年帐目 !21#NCw  
audited balance sheet 经审计的资产负债表 ^N{Lau  
auditor 核数师；核数主任；审计师 T(n<@Ac]V  
auditor's certificate 核数师证明书；审计师证明书 ]yR0"<W^xO  
auditor's report 核数师报告；审计师报告 lDBn3U&z>  
Aussie bond 澳元债券 vocXk_  
austerity budget 紧缩预算 h[Hn*g  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ow,4'f!d  
Australia All Ordinaries Index 澳洲所有普通股票指数 zAr@vBfC%  
Australian Dollar [AUD] 澳元 hqPpRSv'  
Australian Options Market 澳大利亚期权市场 dcK7Dd->  
Australian Securities Commission 澳洲证券事务监察委员会 vZ<@m2  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 8ec6J*b  
Australian Stock Exchange 澳大利亚证券交易所 SI/@Bbd=  
Austrian Schilling [ATS] 奥地利先令 \5k^zGF4o  
authentication 认证；鉴证 /MHml0u  
authority to purchase 委托购买证；委购书 |fQl0hL  
authorization 认可；核准；授权；授权书 2f;fdzjk8K  
authorization by direction 指示授权 f]P&>j|  
authorization by instruction 指令授权 ?O]iX;2vM  
authorization by warrant 令状授权 ?2;gmZd7  
authorization of unit trust 单位信托的认可 ]w)*8 w.)  
authorized agent 指定代理人 a0s6G3J+9  
authorized capital 法定资本 01UEd8  
authorized clerk 出市员 "F,d}3}  
authorized dealer 认可交易商 3L;GfYr0  
authorized financial institution 认可财务机构 2g)W-M  
authorized fund 认可基金 )\iOwA  
authorized fund house 获授权的基金公司；认可基金公司 >o#5tNm  
authorized institution 认可机构 %*>ee[^L ,  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 FG?69b>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 yNwYP%"y  
authorized insurer 获授权保险人；获认可承保人 ~y#jq,i/  
authorized investment 特准投资项目 U\_-GS;1  
authorized person 获授权人 h{dR)#)GF<  
authorized representative 获授权代表 c<'Pt4LY  
authorized share capital 法定股本 FwdRM)1)  
automated quotation system 自动报价系统 ql|ksios  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] U[!x 0M  
自动交易系统〔香港期货交易所有限公司〕 rUb`_W@  
automatic adjustment mechanism 自动调整机制 #$<7
 
automatic adjustment system 自动调整系统 |{KZ<  
Automatic Clearing House 自动票据交换所 %T.4Aj  
automatic exchange rates accumulation system 自动化汇率累集系统 LD'eq\vO  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 MZpG1  
automatic teller machine [ATM] 自动柜员机 |j[=uS  
autopay 自动转帐 oGK 1D  
available assets 可用资产  X,zqI  
available fiscal reserve 现存财政储备 2>E.Q@c  
available profit 可用利润 _x.!, g{  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 l9U^[;D  
average 平均；平均数；海损 8P wobln  
average basic salary 平均基本薪金 ^Fy{Q*p`(  
average consumer expenditure 平均消费开支；一般消费开支 g$qNK`y  
average cost 平均成本 t@a2@dX|  
average cost of land production 增辟土地平均成本 OygR5s +  
average daily turnover 平均每日成交额 R:= %gl!  
average daily wage rate 平均每日工资率 ?m)3n0Uh  
average expenditure pattern 平均开支模式 N2!HkUy2  
average growth rate 平均增长率 Kr$ w"]  
average net fixed assets 固定资产平均净值 rt\i@}  
average of relatives 相对价格平均数 vgfLI}|5  
average price 平均价格 <X7x  
average propensity to consume 平均消费倾向；一般消费倾向 (GLd"
Zq  
average propensity to save 平均储蓄倾向；一般储蓄倾向 bt=%DMTn  
average rate 平均率 V!eq)L  
average revenue 平均收入；平均收益 67Z.aaXD1  
average stock 平均库存；平均存货 }Q7~tu  
average yearly rent 平均年租 8vhg{L..  
avoidance of double taxation 避免双重课税 F_m[EB  
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 ?a~59!u  
z1LN|+\}  
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