一些有用的会计术语(也不知道发的地方对不对)A

A: 8Q#t\$RY  
A share Ａ股；甲类股份 4Q&Xb <  
abatement of tax 减税；减扣免税额 g%Th_=qy  
ABN AMRO Bank N.V. 荷兰银行 qT&S  
above-the-line expenditure 线上项目支出；经常预算支出 kJVM3F%  
above-the-line receipt 线上项目收入；经常预算收入 zlC^  
ABSA Asia Limited 南非联合亚洲有限公司 la!1[VeL  
absolute change 绝对数值变更 0W!VV=j<}  
absolute expenditure 实际开支 VGkW3Nt0  
absolute guideline figure 绝对准则数字 Xd90n>4S  
absolute interest 绝对权益 l;"ub^AH  
absolute order of discharge 绝对破产解除令 pIM*c6  
absolute profit margin 绝对利润幅度 Oc
t\He\.  
absolute value 实值；绝对值 4Xa.r6T_N=  
absolutely vested interest 绝对既得权益 @#G6z`,  
absorbed cost 已吸收成本；已分摊成本 '33Yl+h  
absorption 吸收；分摊；合并 KE }o  
absorption rate 吸收率；摊配率；分摊率 ]QjXh>  
ACB Finance Limited 亚洲商业财务有限公司 "E4i >g  
acceptable form of reciprocity 合理的互惠条件 7"h=MB_  
acceptable rate 适当利率；适当汇率 ^F;
Z%5P=  
acceptance agreement 承兑协议 \H"/2o%l")  
acceptance for honour 参加承兑 Oi+Qy[y2  
acceptor 承兑人；接受人；受票人 Y)@oo=oG  
acceptor for honour 参加承兑人 =[v2
 
accident insurance 意外保险 znGZULa#  
Accident Insurance Association of Hong Kong 香港意外保险公会 CfazD??x  
accident insurance scheme 意外保险计划 h7Shl<f  
accident year basis 意外年度基准 N9fUlXhR  
accommodation 通融；贷款 QySca(1tN  
accommodation bill 通融票据；空头票据 )x9nED{  
accommodation party 汇票代发人 n0 fF,?gm  
account balance 帐户余额；帐户结余 =6L:I
x  
account book 帐簿 ^D>/wX\u  
account collected in advance 预收款项 {H~8'K-  
account current book 往来帐簿 FRs|!\S=  
account of after-acquired property 事后取得的财产报告 61t-  
account of defaulter 拖欠帐目 PW~cqo B71  
account payable 应付帐款 n?7h
p%}  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 & y 2GQJE  
account receivable 应收帐款 [57V8%  
account receivable report 应收帐款报表 [hvig$L  
account statement 结单；帐单；会计财务报表 AVdd?Ew  
account title 帐户名称；会计科目 Wr}a\}R  
accountant's report 会计师报告 &~D.")Dz  
Accountant's Report Rules 会计师报告规则 yE!7`c.[u  
accounting and auditing procedure 会计与审计程序；会计与核数程序 :&\E\9  
Accounting Arrangements 《会计安排》 V2<k0@y  
accounting basis 会计基础 B7x"ef  
accounting by Official Receiver 破产管理署署长呈交的帐目 H/
B^N,oi  
Accounting Circular 《会计通告》 Bm2}\KOI  
accounting class 会计类别 "'
i [~  
accounting date 记帐日期；会计结算日期 4G68WBT  
accounting for money 款项核算 [1[[$ Dr  
Accounting Officer 会计主任 NjCLL`?f  
accounting period 会计报告期；会计期 5p(t")
  
accounting policy 会计政策；会计方针 o@Cn
_p^X  
accounting practice 会计惯例 r4z}yt+  
accounting principle 会计准则 ~O7cUsAi'  
accounting record 会计记录 {0m[:af&  
accounting report 会计报告 B'[3kJ'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 JUUF^/J  
Accounting Society of China 中国会计学会 u3ri6Y`  
accounting statement 会计报表 wft:eQ  
accounting system 会计制度；会计系统 /Va&k4  
accounting transaction 会计事项；帐务交易 SgQmYaa&  
accounting treatment 会计处理 LI5cUCl  
accounting year 会计年度 ^ZViQ$a"h;  
accretion 增值；添加 Z<m'he  
accrual 应计项目；应累算数目 "}y3@ M^  
accrual basis 应计制；权责发生制 ybuSqFy`$  
accrual basis accounting 应计制会计；权责发生制会计 l1.Aw|'D  
accrue 应累算；应计 30T:* I|  
accrued benefit 应累算利益 E]e[Ty1
 
accrued charges 应计费用 'yAoZ P\|  
accrued cumulative preference share dividend 应累算的累积优先股股息 $SD@D6`lL  
accrued expenses 应累算费用 ~{]m8a/ `6  
accrued interest payable 应付利息；应计未付利息 L-oPb)  
accrued interest receivable 应收利息；应计未收利息 |2c!t$O@v  
accrued right 累算权益 CI3_lWax%  
accruing profit 应累算的利润 4OESsN$O  
accumulated fiscal reserve 累积财政储备 8^ZM U{  
accumulated profit 累积利润；滚存溢利 ct4)faM  
accumulated reserve 累积储备 /%@
RO^P  
accumulation of surplus income 累积收益盈余 @
#O|  
acquired assets 既得资产 8Jly!=Qm5  
acquisition 收购；购置；取得 +cp
lM5X  
acquisition cost 购置成本 9zGKQ|X)  
acquisition expenses 购置费用 myo~Qqt?  
acquisition of 100% interest 收购全部股权 QIxJFr;>  
acquisition of control 取得控制权 2ShlYW@~  
acquisition of fixed assets 购置固定资产 ~bm2_/RL  
acquisition of shell “买壳” $>*/']>  
acquisition price 收购价 `^4>^  
act of God 天灾 uq1(yyWp(  
acting partner 执事合伙人 }A&Xxh!Fwo  
active market 买卖活跃的市场；交投畅旺的市场；旺市 J&0wl]w|O%  
active partner 积极参与的合伙人 #I@[^^Vw  
active trading 交投活跃 g he=mQ-  
actual circulation 实际流通 K=^_Ndz  
actual cost 实际成本 AK\g-]8  
actual expenditure 实际开支；实际支出 07WIa@Q  
actual income 实际入息；实际收入；实际收益 sNan"  
actual market 现货市场 9!/1F !  
actual price 现货价；实际价格 l`w|o  
actual profit 实际利润 `[HoxCV3o  
actual quotation 实盘；实际价位；实际报价 otnY{r
*  
actual year basis 按实际年度计算 n;
T  
actuals 实货 V%KW[v<G<  
actuarial investigation 精算调查 Kd|l\k!  
actuarial principle 精算原则 ;>x1)|n5  
actuarial report 精算师报告 wQ/@+
$>  
Actuarial Society of Hong Kong 香港精算学会 /)OO)B-r  
actuarial valuation 精算师估值 '~x_
 
actuary 精算师 /iJhCB[QZ  
ad referendum agreement 暂定协议；有待覆核的协定 w
P *a>a  
ad valorem duty 从价税；按值征税 =.2cZwxX$  
ad valorem duty system 从价税制 {m*J95[   
ad valorem fee 从价费 Jj _+YfIM  
ad valorem tariff 从价关税 LRlk9:QD>  
additional allowance 额外免税额 ^V;lZtZ  
additional amount for unexpired risk 未过期风险的额外款额 Ognq*[om  
additional assessable profit 补加应评税利润 W&q5cz  
additional assessment 补加评税 ,%DAh  
additional commitment 额外承担 x6cl(J}  
additional commitment vote 额外承担拨款 \(7#N<-  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 g&(~MD2{  
additional dependent parent allowance 供养父母额外免税额 ]KPg=@Q/  
additional provision 额外拨款 dZ81\jdYv  
additional stamp duty 附加印花税 hI#M {cz  
additional tax 补加税罚款；补加税款 5^qp&  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 xg%]\#  
adjudged bankrupt 被裁定破产 <:}AC{I  
adjudicated bankrupt 裁定破产人 5T@'2)BI=  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 f#-T%jqnK  
adjudication of bankruptcy 裁定破产；宣告破产 we).8%)'  
adjudication of insolvency 裁定无力偿还债务 (HD>vNha1  
adjusted actual 经调整的实数；调整后的实数 K{|dt W&  
adjusted current assets 经调整的流动资产；调整后的流动资产 Q X5#$-H@  
adjusted figure 经调整的数字；调整后的数额 f$*9J  
adjusted liabilities 经调整的负债；调整后的负债 nf@u7*#6  
adjusted loss 经调整的亏损；调整后的亏损 M/`z;a=EP  
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 gJfL$S'w  
adjusted profit 经调整的利润；调整后的利润 ,OFr]74\  
adjusted surplus 经调整的盈余额；调整后的盈余额 Vy*Z"k  
adjusted value 经调整的价值；调整后的价值 K OHH74}_  
adjustment 调整；修订；理算〔保险〕 ^RDXX+  
adjustment centre 调剂中心 42[:s:  
adjustment lag 调整过程的时间差距；调整时差 -Ce4px?3  
adjustment mechanism 调整机制 @z?.P;f9#  
adjustment of loss 亏损调整 @x>2|`65Y  
adjustment process 调整过程；调整程序 ;,hoX6D$
 
adjustment range 调整幅度 T#;*I#A:  
administered exchange rate 受管制汇率 2Mi;}J1C{  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 z:,!yU c  
administration expenses 行政费用 *bC^X'  
administration fee 手续费；行政费 }^bL'
 
administration in bankruptcy 破产管理 3 AF]en  
administration order 遗产管理令 /XK`v=~(l{  
administrator 管理人；遗产管理人 w!k4&Rb3  
administrator of the estate 遗产管理人 ~(E8~)f)  
admission of debt 债项承认书 f9bz:_;W_  
admission of proof 接纳债权证明 kEDZqUD  
advance 放贷款项；垫付款项；预支款项；预付款项 L|'ME| '  
advance account 暂支帐目；预付款帐户 2Ab#uPBn  
advance compensation 预付补偿金 E|#R0n*  
advance from shareholder 股东垫款 QX3![;0F  
advance pending reimbursement 预支以待日后付还 ?{Z0g+B1  
advanced economy 先进经济体系 I%WK*AORM  
advancement 预付；预付财产 H/I`c>Zn  
advances warrant 垫款令 xR%a
yT.  
advancing 贷出 ="eum7  
adverse balance 逆差 ]ZATER)j
q  
adverse exchange 逆汇 L2A#OZZu  
advertisement addressed to shareholders 在报章刊登的致股东通告 &H>dE]Hq,  
advice for collection 托收通知书 _NW OSt  
advice of drawing 提款通知书；汇票通知书 cCCplL  
advice of payment 付款通知 UR=s{nFd  
Advisory Committee [Securities and Futures Commission] 'GoeVq  
谘询委员会〔证券及期货事务监察委员会〕 lR3^&d72?  
Advisory Committee on Diversification 经济多元化谘询委员会 ~7H.<kJt  
affidavit 誓章；遗产申报誓章 ;;H:$lx  
affidavit of no receipt 述明无收款的誓章 RN3D:b+  
affiliate 联号；联营公司；附属公司 V2* |j8|  
affiliated company 附属公司；联号；联营公司 a<36`#N  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 z=pV{'  
affordability 负担能力 .T
X& X  
African Development Bank [AfDB] 非洲开发银行 "x^bl+_"  
after-acquired property 事后取得的财产 zUu>kJZ  
after-hours dealing 市后交易 \gXx{rLW  
after-tax profit 税后盈利；税后利润；税后溢利 zQ_[wM-  
agency agreement 代理协议 $q+`GXc-  
agency expenses 代理机构的开支 N!~NQ-Re'  
agency fee 代理费 <LZvh8  
Agency Law 《代理法》 mR@X
t#  
agent 代理人；承销人 n?tAa|_  
agent of company 公司代理人 Y%9F  
agent's fee 代理人费；经纪费 rq?x]`u   
aggregate 总计；总数；总体数字  n(1"6  
aggregate amount 总款额；总额 &4
FdA|9T  
aggregate assets and liabilities 总体资产与负债 B)`X7uG  
aggregate at constant price 按固定价格计算的总体数字 rl7Y
=*Dv  
aggregate demand 总需求 ]vFmY  
aggregate gross position 总持仓量 }w8AnaC  
aggregate limit 总限额 B K;w!]
 
aggregate of salaries tax 合计薪俸税 dG$0d_Pq  
aggregate performance 总体表现；总体业绩 .NC}TFN|  
aggregate supply 总体供应 %l
mRe(M  
aggregate surplus 总盈余 wpI4P:  
aggregate total 整体总额 7rg[5hP T  
aggregate value 总值；合计价值 g3rFJc  
aggregated basis 合计基准 PyF4uCn"H  
aggregated net chargeable income 合计应课税入息实额 v[ '5X  
aggregation 合并计算；合计；总和 JwczE9~o  
aggregation of incomes of husband and wife 夫妇入息合并计算 ?@(H. D6'v  
aggregation of property 财产的总和 DyZ90]N  
agio 差价；贴水 %Q~Lk]B?t  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 `:4cb$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ijYLf.R<  
《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》 va;w
Q~&  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment qZ}XjL  
《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》 Y'
h'8 \  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 0/]vmDr  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ".ZiR7Z:$Y  
agreement for a settlement 授产协议 bm.H0rHR4  
agreement for assignment 转让协议 QD~`UJe>  
agreement for sale 售卖协议；买卖协议 'b,D;'v  
agreement for sale and purchase 买卖协议 c y$$}  
agreement for the payment of interest 支付利息协议 r&DK> H  
agreement for the repayment of money 还款协议 |i8dI)b  
agreement of reinsurance 再保险协议 \&90$>h  
Agricultural Bank of China 中国农业银行 %"2B1^o>
 
air passenger departure tax 飞机乘客离境税 lhTbgM  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 _F EF+
I  
airport tax 机场税 /B7 GH5  
alcohol duty 酒精税 dp+Y?ufr  
alienation 让与；让渡；转让 x6tY _lzJ  
alimony 生活费；赡养费 !W7ekPnK  
All Ordinaries Index [AOI] 所有普通股指数 ?J?!%Mw  
all risks 全险；综合险 e>)5j1  
All Sales Record for Stock Market 《股票市场成交报告》 eX@q'Zi  
Allied Capital Resources Limited 新联财务有限公司 q4N$.hpb  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 7
'/&mX>  
allocation letter 拨款信件 kv b-=  
allocation of fund 分配款项；预留款项 0k 8SDRWU  
allocation of profit 利润分配；溢利分配 7d5x4^EYE  
allocation warrant 拨款令 /K<Nlxcm  
allotment 分配；配股 B=Os?'2[  
allotment notice 股份配售通知；配股通知 0]~n8mB>  
allotment of shares 股份分配 0%/(p?]M  
allowable 可获宽免；免税的 ^D
|c  
allowable business loss 可扣除的营业亏损 Yw<:I&  
allowable expenses 可扣税的支出 zL'n J  
allowance 免税额；津贴；备抵；准备金 k5YDqGn'q  
allowance for debts 债项的免税额 opC11c/  
allowance for depreciation by wear and tear 耗损折旧免税额 |M_Bbo@ud  
allowance for funeral expenses 殡殓费的免税额 iz(+(M  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 '3VrHL@@g  
allowance for repairs and outgoings 修葺及支出方面的免税额 9Ba<'wk/>"  
allowance to debtor 给债务人的津贴 !%@{S8IP.v  
alteration of capital 资本更改 (" %yV_R  
alternate trustee 候补受托人 ~/%){t/uLY  
amalgamation 合并 mUbaR  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jp]JFh;3  
ambit of charges 征税范围；收费范围 AtOB'=ph*  
amended valuation 经修订的估值 ez>@'yhK  
American Commodities Exchange 美国商品交易所 RT>3\qhZ  
American Express Bank Limited 美国运通银行 !@X#{  
American Stock Exchange 美国证券交易所 _HQa3wj  
amortization 摊销 KWo)}m*6  
amount due from banks 存放银行同业的款项 HApP*1J^c  
amount due from banks abroad 存放海外银行同业的款项 OA0\b_  
amount due from holding companies 控股公司欠款 `L>'9rbZO  
amount due from local banks 存放本港银行同业的款项 Zn//u<D  
amount due to banks 银行同业的存款 t}nRWo  
amount due to banks abroad 海外银行同业的存款 ;Z*RCuwg  
amount due to holding companies 控股公司存款 3a0C<hW
 
amount due to local banks 本港银行同业的存款 ;
xc  
amount due to outport banks 外埠银行同业的存款 6eD[)_?]y  
amount for note issue 发行纸币的款额 TxWjgW~  
amount of bond 担保契据的款额 ;`+,gVrp  
amount of consideration 代价款额 'Bx7b(xqk  
amount of contribution 供款数额 7d*<'k]{,  
amount of indebtedness 负债款额 s7?kU3y=s  
amount of principal of the loan 贷款本金额 |D~MS`~qd5  
amount of rates chargeable 应征差饷数额 Ft}tIP7  
amount of share capital 股本额 OjI*HC  
amount of sums assured 承保款额 C&T3vM  
amount of variation 变动幅度 #C`!yU6(  
amount of vote 拨款数额 n_<]9  
amount payable 应付款额 ORoraEK  
amount receivable 应收款额 i=4bY[y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 QQ9Q[c  
analysis 分析 QI-3mqL  
ancillary risk 附属风险 V4H+m,R  
annual account 周年帐目；周年帐目报表；年度决算；年结 @b zrJ7$  
annual accounting date 年结日期 (2(hl--'n  
annual allowance 每年免税额；年积金；年度津贴；年津 h:;~)={"X  
annual balance 年度余额 .H&;pOf  
annual disposable income 每年可动用收入 u@HP@>V  
annual estimates 周年预算 vIJdl2(^E  
annual fee 年费 ^cNP?7g7  
annual general meeting 周年大会 `@&qf}`  
annual growth rate 年增率；每年增长率 k#.co~kS  
annual long-term supplement 长期个案每年补助金 @&+ 1b=  
annual pensionable emolument 可供计算退休金的年薪 QEPmuG  
annual report 年报 C*9m `xh  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3,
?y !  
annual return 周年报表；周年申报表；每年报税表格 saV`-#  
Annual Return Rules 《周年报表规则》 /dqKFxB1  
annual review of consumer prices 每年消费物价回顾 vBp5&*  
annual roll-forward basis 逐年延展方式 ?>_.~b~  
annual salary 年薪 580t@?  
annual statement 年度报表；年度决算表 =h)H`  
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 +CkK4<dF  
annuitant 年金受益人 q)[gVL  
annuity 年金 9&tV
#=s  
annuity contract 年金合约  4Zq5  
annuity on human life 人寿年金
Xw%z#6l  
antecedent debt 先前的债项 :PLsA3[}  
ante-dated cheque 倒填日期支票 oOlI*/OMb  
anticipated expenditure 预期开支 7~',q"4P/_  
anticipated net profit 预期纯利 r0sd_@Oj  
anticipated revenue 预期收入 Q pX@;j  
anti-inflation measure 反通货膨胀措施 YpL}R#  
anti-inflationary stance 反通货膨胀立场 }Z6/b _kV  
apparent deficit 表面赤字 ?|33N
p)  
apparent financial solvency 表面偿债能力 ZUh<2F  
apparent partner 表面合伙人 {1Qwwhov  
application for personal assessment 个人入息课税申请书 4aRYz\yT=  
application of fund 资金应用 BhKxI  
application to release as liquidator and to destruct the books of accounts and documents TuU.yvkU  
申请免除清盘人职务及毁灭帐簿与文件 c(jA"K[|b  
appointed actuary 委任精算师 D fb&/ }  
appointed auditor 委任核数师；委任审计师 "_`~9qDy  
appointed trustee 委任的受托人 %(E6ADB  
appointer 委任人 +[F8>9o&  
apportioned pro rata 按比例分摊 .28*vkH%C=  
apportionment 分配；分摊 Q
WoEo  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 k"Is.[I?^  
apportionment formula 分摊方程式 i<bs{Cu_S  
apportionment of estate duty 遗产税的分摊 h^s}8y  
appraisal 估价；评估 ?tcbiXRG+  
appreciable growth 可观增长 1/n3qJyx2}  
appreciable impact 显着影响 s0:1G -I  
appreciable increase 可观增长 ,d7@*>T&  
appreciation 增值；升值 =Yfs=+O  
appreciation against other currencies 相对其他货币升值 v=4TU\b%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }S&{ &gh  
appreciation tax 增值税 )fa  
appropriation 拨款；拨用；拨付 Ort\J~O  
appropriation account 拨款帐目 J4gIkZD  
Appropriation Bill 拨款法案 >3bpa<M_  
appropriation-in-aid system 补助拨款办法 yE7pCgXt  
approved assets 核准资产 Np<Aak  
approved basket stock 认可一篮子证券 ^Z!W3q Q  
approved budget 核准预算 |J\/U,n
h  
approved charitable donation 认可慈善捐款 B}(YD;7vJ  
approved charitable institution 认可慈善机构 FD*y[A ?  
approved currency 核准货币；认可货币 >Cf`F{X'U  
approved estimates 核准预算 Jx}5`{\  
approved estimates of expenditure 核准开支预算 GA|q[<U  
approved overseas insurer 核准海外保险人 SbZk{lWcq  
approved overseas trust company 核准海外信托公司 SXT/9FteZ  
approved pooled investment fund 核准汇集投资基金 SlZu-4J.-  
approved provident fund scheme 认可公积金计划 UY+~xzm  
approved provision 核准拨款 /b*@dy  
approved redeemable share 核准可赎回股份 *w _j;  
approved regional stock 认可地区性证券 _)|!.r&)63  
approved retirement scheme 认可退休金计划
1/i|  
approved subordinated loan 核准附属贷款 K.%E=^~q  
arbitrage 套戥；套汇；套利 yZ 9 *oDs  
arbitrageur 套戥者；套汇者 OLi;/(g  
arbitrary amount 临时款项 f|`{PP`\  
arrangement 措施；安排；协定 YGHWO#!Gp  
arrears 欠款 2PC4EjkC  
arrears of pay 欠付薪酬 gk&?h7P"<  
arrears of revenue 逾期未收税款；逾期未收的帐项 B8PF}Mf  
articles of association 组织章程；组织细则；组织章程细则 #Kl;iY:n  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8P*n|]B.'  
ascertainment of profit 确定利润 n0m9|T&  
"Asia Clear" “亚洲结算系统” cO8;2u,Gvi  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 i{8=;  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 eQc!@*:8U  
Asian Development Fund [ADF] 亚洲发展基金 BoXCc"q[  
Asian dollar bond 亚洲美元债券 
}bHpFe  
Asian dollar market 亚洲美元市场 KDhHp^IXQ  
Asian dollar rate 亚洲美元利率 =19]a  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 "P|G^*"~2  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 d0xV<{
,-  
asked price 沽盘；喊价；索价；卖方报价 @
@5u{K  
assessable income 应评税入息
`A'*x]l  
assessable loss 应评税亏损 X#o:-FKf  
assessable profit 应评税利润 &K4o8Qz  
assessable value 应评税值 vhg4E80Kr  
assessed profit 估定利润 8RK\B%UW  
assessed value 经评估价值 QdRMp n}q  
assessment 评税；评定；估价；评税单 JDP#tA3  
assessment number 评税编号；估价编号 0I k@d'7  
assessment of additional tax 补加税评税 s?2;u p*D  
assessment of performance 业绩评估；实绩评价 KyDBCCOv  
Assessor 评税主任 xs:{%ki  
asset price bubbles 资产价格泡沫 R0|X;3  
asset-backed securities 具资产保证的证券 u Qj#U m8  
assets accretion 资产增值
we@bq,\
w  
assets and liabilities 资产与负债 |amEuKJ  
assets betterment statement 资产递增表；资产改进表 2c~^|@  
assets lending 实物放款；有抵押贷款 ux }DWrR  
assets of the company passing on the death 死者去世时转移的公司资产 Vs"Z9p$U  
assets pledged as security for liabilities 用作负债抵押的资产 T>z@;5C  
assets portfolio 资产投资组合 936t6K&  
assets price 资产价格 6y0C  
assets quality 资产质素 ~}5(J,1!  
assets realization 资产变现 wHCsEp(  
assets refinancing arrangement 资产再集资安排 8 jT"HZB6  
assets securitization 资产证券化 LgaJp_d>9*  
assets situated outside Hong Kong 在香港以外地方的资产 Q-0[l/A}
a  
assets stripping 削减资产；拆卖资产 c:iMbJOn#  
assets value 资产值 v6rw.  
assignee 承让人 <s:Xj  
assignment 转让；转让书；转让契 HP8pEo0Y  
assignment of interest 权益转让 O+yR+aXr'8  
assignment of letters patent and trade mark 专利证书及商标转让 C{Zv.
+F  
assignment of property 物业转让；物业转让书  2O  
assignment right 转让权 uZ^i8;i  
assignor 转让人 L`!sV-.  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 I@\{6
hw  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 |&'*Z\*ya  
associate member 附属会员 M]2 c
-  
associated body corporate 相联法人团体 7%<jZ=  
associated company 相联公司；联属公司 Ns $PS\  
associated corporation 相联法团 spI{d!c  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] m&\Gz*)3  
公认会计师公会〔英国〕 E,X,RM~ +D  
Association of Futures Exchange Brokers 香港期货经纪协会 WX[ycm8  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 qkEy$[D9  
association of underwriters 承保人组织 iaC$K@a{  
assumption of control 接管 }a`LOBne  
assurance 担保；保险；转易；转易书 '-x%?Ll  
assurance of interest 权益的转易 @!S$gTz  
at 19XX price 按一九ＸＸ年价格计算 EAI[J&c  
at a discount 按赔价计算；按贴水价格计算；打折扣 +2g3%c0}  
at a premium 按溢价计算；按升水价格计算 zPXd]jIwV  
at call 通知付款；按通知 iO@wqbg$6  
at constant market price 按固定市价计算 ^Nu} HcC+  
at constant price 按固定价格计算 (UM+?]Qwy  
at cost 按成本计算 #i,O "`4  
at current market price 按当时市价计算；按现时市价计算 v:>P;\]r9M  
at current price 按当时价格计算；按现时价格计算 8 2qe|XD4p  
at factor cost 按要素成本计算；按生产要素成本计算 HlO+^(eX  
at money-of-the-day price 按付款当日价格计算 Ju\"l8[f  
at or better 按指定或较佳价位〔买卖指令〕 NX;&V7  
at par 按面值计算；平价 '71btd1  
at sight 见票即付 w7C=R8^  
at the close 按收市盘 o#Y1Uamkf  
at the opening 按开市盘 1
Y`MJ\9  
attestation 见证；见证条款 pxF!<nN1,  
at-the-money option 平价期权 -K!-a'J  
attorney 受权人；受托代表人 vuAjAeKm  
attornment 新拥有人承认书 /?GBp[(0  
attributable profit 可归属利润 G pd:k  
attributable share value 可归属股份价值 ;CW$/^QNr5  
Auckland Stock Exchange 奥克兰证券交易所 )Ga6O2:  
auction 拍卖 |j+~Td3})&  
auctioneer 拍卖商 ieI-_]|[  
audit 审计；核数 H~@h #6  
Audit Commission 审计署 YszhoHYh  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] :Ls36E8f=  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 BpCSf.zZ  
audit review 帐目审查 EAfSbK3z  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 u|ZO"t  
audited account 审计帐目；经审计的帐目 3LmHH =  
audited annual account 经审计的周年帐目 oMPQkj;  
audited balance sheet 经审计的资产负债表 phdN9<Z  
auditor 核数师；核数主任；审计师
\5Jv;gc\\  
auditor's certificate 核数师证明书；审计师证明书 '3Ri/V,  
auditor's report 核数师报告；审计师报告 twn@~$  
Aussie bond 澳元债券 Nm~#$orI|  
austerity budget 紧缩预算 9Dl \SF[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 e=_hfOUC  
Australia All Ordinaries Index 澳洲所有普通股票指数 %9lxE[/  
Australian Dollar [AUD] 澳元 l0_V-|x  
Australian Options Market 澳大利亚期权市场 SS`
C0&I@p  
Australian Securities Commission 澳洲证券事务监察委员会 H,}?YW  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 wB^a1=C  
Australian Stock Exchange 澳大利亚证券交易所 PjHm#a3zg%  
Austrian Schilling [ATS] 奥地利先令 e#('`vGB  
authentication 认证；鉴证 { \ePJG#  
authority to purchase 委托购买证；委购书 4Bn+L,}.  
authorization 认可；核准；授权；授权书 *.RVH<W=8  
authorization by direction 指示授权 UXP;
'  
authorization by instruction 指令授权 %c0;Bb-  
authorization by warrant 令状授权 5f5ZfK3<i  
authorization of unit trust 单位信托的认可 &<V~s/n=6?  
authorized agent 指定代理人 4!jHZ<2Z  
authorized capital 法定资本 ($s{em4L  
authorized clerk 出市员 $W]bw#NH  
authorized dealer 认可交易商 Oc.>$  
authorized financial institution 认可财务机构 !xI![N^  
authorized fund 认可基金 DkIFvsLK  
authorized fund house 获授权的基金公司；认可基金公司 9E^piLA  
authorized institution 认可机构 Ba6xkEd  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 UU/|s>F  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 4pqZ!@45|  
authorized insurer 获授权保险人；获认可承保人 <G>PPf}  
authorized investment 特准投资项目 N[-)c,O  
authorized person 获授权人 m%&B4E#3T  
authorized representative 获授权代表 bhmjH(.t  
authorized share capital 法定股本 .kIf1-(<U  
automated quotation system 自动报价系统 S\A[Z&k0  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] hd~rC*I  
自动交易系统〔香港期货交易所有限公司〕 rx/6x(3  
automatic adjustment mechanism 自动调整机制 ;qMlGXW*q  
automatic adjustment system 自动调整系统 V'.|IuN  
Automatic Clearing House 自动票据交换所 pB./L&h  
automatic exchange rates accumulation system 自动化汇率累集系统 i`qh|w/b_  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 `2PT 8UM  
automatic teller machine [ATM] 自动柜员机 
>=H8>X  
autopay 自动转帐 X\%3uPQ  
available assets 可用资产 i'<1xd(`  
available fiscal reserve 现存财政储备 n&]w* (,  
available profit 可用利润 m!_ghD{5h  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 W=?87PkJu  
average 平均；平均数；海损 keOW{:^i  
average basic salary 平均基本薪金 ;Y\,2b, xh  
average consumer expenditure 平均消费开支；一般消费开支 UZra'+Wb  
average cost 平均成本 $w\, ."y  
average cost of land production 增辟土地平均成本 i"xDQ$0G6  
average daily turnover 平均每日成交额 %a `dOEO  
average daily wage rate 平均每日工资率 k:Q<Uanc[  
average expenditure pattern 平均开支模式 3:Wr)>l}#  
average growth rate 平均增长率 gwJu&HA/  
average net fixed assets 固定资产平均净值 I>aa'em  
average of relatives 相对价格平均数 Y>~JI;Cu`  
average price 平均价格
Q_.Fw\l$`  
average propensity to consume 平均消费倾向；一般消费倾向 1tdCzbEn+  
average propensity to save 平均储蓄倾向；一般储蓄倾向 27:x5g?  
average rate 平均率 CvJEY  
average revenue 平均收入；平均收益 $ *A3p  
average stock 平均库存；平均存货 >gJWp@6V  
average yearly rent 平均年租 qgNK!(kWpr  
avoidance of double taxation 避免双重课税 =6&D4~R  
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 [[Z>(d$8  
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