一些有用的会计术语(也不知道发的地方对不对)A

A: kF^4kCJ@  
A share Ａ股；甲类股份 qZF&^pCF}  
abatement of tax 减税；减扣免税额 9l~D}5e7  
ABN AMRO Bank N.V. 荷兰银行 r}qDvC D  
above-the-line expenditure 线上项目支出；经常预算支出 py\:u5QS  
above-the-line receipt 线上项目收入；经常预算收入 Qqg.z-G%.  
ABSA Asia Limited 南非联合亚洲有限公司 }kQ{T:q4  
absolute change 绝对数值变更 zB0*KgAn{  
absolute expenditure 实际开支 'A5T$JV.r4  
absolute guideline figure 绝对准则数字 d`rZgY  
absolute interest 绝对权益 MuMq%uDA"  
absolute order of discharge 绝对破产解除令 &G_#=t&  
absolute profit margin 绝对利润幅度 LQk^l`  
absolute value 实值；绝对值 LTS{[(%  
absolutely vested interest 绝对既得权益 &Cb,C+q  
absorbed cost 已吸收成本；已分摊成本 &1<[@:;  
absorption 吸收；分摊；合并 >x*[izr/K  
absorption rate 吸收率；摊配率；分摊率 9soEHG=P  
ACB Finance Limited 亚洲商业财务有限公司 *7H *ep
Ua  
acceptable form of reciprocity 合理的互惠条件 roc DO8f  
acceptable rate 适当利率；适当汇率 >m lQ@Z_O  
acceptance agreement 承兑协议 'dBe,@  
acceptance for honour 参加承兑 {Ni]S$7  
acceptor 承兑人；接受人；受票人 Ojz'p5d`>  
acceptor for honour 参加承兑人 3m75mny  
accident insurance 意外保险 Nzgi)xX0HX  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?xv."I%  
accident insurance scheme 意外保险计划 uz+WVmb  
accident year basis 意外年度基准 nxV!mh_  
accommodation 通融；贷款 OEaL2T  
accommodation bill 通融票据；空头票据 6oLOA}q   
accommodation party 汇票代发人 eb`3'&zV&)  
account balance 帐户余额；帐户结余 &c!6e<o[p  
account book 帐簿 vC>2%Zgf-  
account collected in advance 预收款项 W7A!QS  
account current book 往来帐簿 Ox#vW6;)  
account of after-acquired property 事后取得的财产报告 G7CkP  
account of defaulter 拖欠帐目 U&6A)SW,k  
account payable 应付帐款 (${
:5W  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,Tar?&C:  
account receivable 应收帐款 l4i51S"  
account receivable report 应收帐款报表 !;8Y?c-D  
account statement 结单；帐单；会计财务报表 '8zd]U  
account title 帐户名称；会计科目 7+f6?  
accountant's report 会计师报告 [e
rr$  
Accountant's Report Rules 会计师报告规则 x&DqTX?b,  
accounting and auditing procedure 会计与审计程序；会计与核数程序 6
bUP]^d  
Accounting Arrangements 《会计安排》 0,~s0
]h0V  
accounting basis 会计基础 sAU%:W{  
accounting by Official Receiver 破产管理署署长呈交的帐目 &'i_A%V  
Accounting Circular 《会计通告》 bL* b>R[x  
accounting class 会计类别 Gr\jjf`  
accounting date 记帐日期；会计结算日期 w;}5B~).  
accounting for money 款项核算 L&s~j/pR  
Accounting Officer 会计主任 `XE>Td>Bs  
accounting period 会计报告期；会计期 Drtg7v{@\  
accounting policy 会计政策；会计方针 'lE{Nj*7  
accounting practice 会计惯例 TYD( 6N  
accounting principle 会计准则 _4) t  
accounting record 会计记录 Sak^J.~G[  
accounting report 会计报告 j;uUM6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %[KnpJ{\  
Accounting Society of China 中国会计学会 Y>aVnixx<  
accounting statement 会计报表 e@VJ-s  
accounting system 会计制度；会计系统 sx azl]
 
accounting transaction 会计事项；帐务交易 &Qda|  
accounting treatment 会计处理 ,=CipL9]  
accounting year 会计年度 pD[&,gV$  
accretion 增值；添加 0vLx={i  
accrual 应计项目；应累算数目 Eh;Ia6}  
accrual basis 应计制；权责发生制 [V_
mF  
accrual basis accounting 应计制会计；权责发生制会计 L|APXy]>  
accrue 应累算；应计 p&Nav,9x  
accrued benefit 应累算利益  dEXhn  
accrued charges 应计费用 A4l"^dZc  
accrued cumulative preference share dividend 应累算的累积优先股股息 _:Q^mV=;j  
accrued expenses 应累算费用 }P%gwgPK  
accrued interest payable 应付利息；应计未付利息 $I-iq @  
accrued interest receivable 应收利息；应计未收利息 3F;0a ;[  
accrued right 累算权益 V9<E`C  
accruing profit 应累算的利润 chD7^&5]  
accumulated fiscal reserve 累积财政储备 bny@AP(CY+  
accumulated profit 累积利润；滚存溢利 _Q^jk0K8ga  
accumulated reserve 累积储备 =aj|auu  
accumulation of surplus income 累积收益盈余 &/uakkS  
acquired assets 既得资产 U[;ECw@  
acquisition 收购；购置；取得 exSwx-zxI  
acquisition cost 购置成本 TuCHD~rb  
acquisition expenses 购置费用 jS3@Z?x?*  
acquisition of 100% interest 收购全部股权 o/ \o-kC}  
acquisition of control 取得控制权 6flO;d/v  
acquisition of fixed assets 购置固定资产 Us "G X_  
acquisition of shell “买壳” Ap\]v2G  
acquisition price 收购价 6
T~+vT  
act of God 天灾 1*9Yy~w  
acting partner 执事合伙人 (AA@sN  
active market 买卖活跃的市场；交投畅旺的市场；旺市 xF)
 .S@  
active partner 积极参与的合伙人 </<z7V,{  
active trading 交投活跃 PNLlJlYlP  
actual circulation 实际流通 YVRE9  
actual cost 实际成本 myXGMN$i  
actual expenditure 实际开支；实际支出 O+XQP!T  
actual income 实际入息；实际收入；实际收益 oKSW:A  
actual market 现货市场 $(J)F-DB i  
actual price 现货价；实际价格 i)@vHh82  
actual profit 实际利润 )rA\+XT7  
actual quotation 实盘；实际价位；实际报价 <5]_u:  
actual year basis 按实际年度计算 4mBM5Tv  
actuals 实货 UlN}SddI9  
actuarial investigation 精算调查 /Y\q&}  
actuarial principle 精算原则 #9"lL1  
actuarial report 精算师报告 b N>Ar  
Actuarial Society of Hong Kong 香港精算学会 rf$[8d  
actuarial valuation 精算师估值 \2@9k`  
actuary 精算师 )tV]h#4  
ad referendum agreement 暂定协议；有待覆核的协定 !Y^$rF-+  
ad valorem duty 从价税；按值征税 &e[Lb:Uk)  
ad valorem duty system 从价税制 .*EP$pc  
ad valorem fee 从价费 (#je0ES  
ad valorem tariff 从价关税 Q4ii25]*  
additional allowance 额外免税额 IP !zg|c,  
additional amount for unexpired risk 未过期风险的额外款额 /Jk.b/t.*S  
additional assessable profit 补加应评税利润 %iV\nFal>  
additional assessment 补加评税 $\4Or  
additional commitment 额外承担 qy\SOAh  
additional commitment vote 额外承担拨款 E.VEW;=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,,9vk\  
additional dependent parent allowance 供养父母额外免税额 %u|Qh/?7  
additional provision 额外拨款 QIN# \  
additional stamp duty 附加印花税 Grd9yLF  
additional tax 补加税罚款；补加税款 `n|k+
tsC  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 IfRrl/!nw  
adjudged bankrupt 被裁定破产 $[=`*m  
adjudicated bankrupt 裁定破产人 ?K}KSJ6_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 R<h0RKiM@  
adjudication of bankruptcy 裁定破产；宣告破产 OK}8BY  
adjudication of insolvency 裁定无力偿还债务 gJOswN;([  
adjusted actual 经调整的实数；调整后的实数 )[sSCt]  
adjusted current assets 经调整的流动资产；调整后的流动资产 #@5 jOi  
adjusted figure 经调整的数字；调整后的数额 CA"`7<,  
adjusted liabilities 经调整的负债；调整后的负债 &E k\  
adjusted loss 经调整的亏损；调整后的亏损 wAb_fU&*  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 y7*^H  
adjusted profit 经调整的利润；调整后的利润 |("5 :m  
adjusted surplus 经调整的盈余额；调整后的盈余额 hW cM.  
adjusted value 经调整的价值；调整后的价值 XnvaT(k7Y  
adjustment 调整；修订；理算〔保险〕 8{Svax(  
adjustment centre 调剂中心 xi\uLu?i  
adjustment lag 调整过程的时间差距；调整时差 hi]\M)l&x  
adjustment mechanism 调整机制 v#sx9$K T  
adjustment of loss 亏损调整 ^T@-yys  
adjustment process 调整过程；调整程序 .fW`/BXE  
adjustment range 调整幅度 V|0UwS\n  
administered exchange rate 受管制汇率 -H_7GVSnl  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Z3T26Uk  
administration expenses 行政费用 7xT<|3 I  
administration fee 手续费；行政费 R91u6r#  
administration in bankruptcy 破产管理 D3 E!jQ1  
administration order 遗产管理令 t;ga>^NA"  
administrator 管理人；遗产管理人 s{j3F  
administrator of the estate 遗产管理人 p7O4CP>9[  
admission of debt 债项承认书 p/s5[>N  
admission of proof 接纳债权证明 :(x 90;DW  
advance 放贷款项；垫付款项；预支款项；预付款项 /%N~$ &wW  
advance account 暂支帐目；预付款帐户 b}
q,cm  
advance compensation 预付补偿金 ]zK} X!  
advance from shareholder 股东垫款 aR;Q^YJ+a  
advance pending reimbursement 预支以待日后付还 L'h'm{i  
advanced economy 先进经济体系 {la^useg[  
advancement 预付；预付财产 2I
39fZa  
advances warrant 垫款令 ?Z7C0u#wd  
advancing 贷出 V'?nS&,i  
adverse balance 逆差 54LCoG/  
adverse exchange 逆汇 5O%}.}n  
advertisement addressed to shareholders 在报章刊登的致股东通告 2Z..~1r  
advice for collection 托收通知书 Z=sAR(n}~  
advice of drawing 提款通知书；汇票通知书 EA>$t\z  
advice of payment 付款通知 17qrBG-/MD  
Advisory Committee [Securities and Futures Commission] ck<4_?1]  
谘询委员会〔证券及期货事务监察委员会〕 K<_H`k*x
 
Advisory Committee on Diversification 经济多元化谘询委员会 PwNLJj+%  
affidavit 誓章；遗产申报誓章 q+G1
#5  
affidavit of no receipt 述明无收款的誓章 E3KPJ`=!*"  
affiliate 联号；联营公司；附属公司 ,9M \`6  
affiliated company 附属公司；联号；联营公司 N4mQN90t  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 aH$*Ue@Q  
affordability 负担能力 A><%"9pZ  
African Development Bank [AfDB] 非洲开发银行 +Q_Gm3^  
after-acquired property 事后取得的财产 qx? lCz a"  
after-hours dealing 市后交易 en~(XE1  
after-tax profit 税后盈利；税后利润；税后溢利 i|d41u;@  
agency agreement 代理协议 Pr/&p0@aV  
agency expenses 代理机构的开支 CC87<>V  
agency fee 代理费 C,z]q$4  
Agency Law 《代理法》 1Q;`<=  
agent 代理人；承销人 >zhbipA  
agent of company 公司代理人  3i$AR  
agent's fee 代理人费；经纪费 ZmHl~MR@  
aggregate 总计；总数；总体数字 {S&&X&A`v  
aggregate amount 总款额；总额 mg;AcAS.o,  
aggregate assets and liabilities 总体资产与负债 i\eykYc,  
aggregate at constant price 按固定价格计算的总体数字 _bz,G"w+:  
aggregate demand 总需求 b
o"I:)n;  
aggregate gross position 总持仓量 Tp6ysjao  
aggregate limit 总限额 dX3>j{_  
aggregate of salaries tax 合计薪俸税 6qA{l_V  
aggregate performance 总体表现；总体业绩 6$5M^3$-  
aggregate supply 总体供应 G0&w#j  
aggregate surplus 总盈余 5Q'R5
]?h  
aggregate total 整体总额 +1623E  
aggregate value 总值；合计价值 Gsh2  
aggregated basis 合计基准 &boBu^,94  
aggregated net chargeable income 合计应课税入息实额 q.X-2jjpx:  
aggregation 合并计算；合计；总和 Zj^H3h  
aggregation of incomes of husband and wife 夫妇入息合并计算 Ek.j@79  
aggregation of property 财产的总和 RGKJO_*J2  
agio 差价；贴水 5LK>n-  
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》 ]-`{kX  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment =f p(hX"  
《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》 g?+P&FL#I  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ?{dno=  
《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》 +]_} \  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [(K^x?\Y0'  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 dk ?0r  
agreement for a settlement 授产协议 C|JWom\J  
agreement for assignment 转让协议 >) ^!gz8  
agreement for sale 售卖协议；买卖协议 7I
 
agreement for sale and purchase 买卖协议 /][U$Q;Ke  
agreement for the payment of interest 支付利息协议 ljCgIfZ_4  
agreement for the repayment of money 还款协议 ?0<3"2Db~  
agreement of reinsurance 再保险协议  t|DYz#]  
Agricultural Bank of China 中国农业银行 >y@w-,1he  
air passenger departure tax 飞机乘客离境税 rY
qvG  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 33C#iR1(WJ  
airport tax 机场税 hv)($;  
alcohol duty 酒精税 ;Os3 !  
alienation 让与；让渡；转让 +Snjb0  
alimony 生活费；赡养费 :4Vt  
All Ordinaries Index [AOI] 所有普通股指数 !14z4]b  
all risks 全险；综合险 0.5_,an3  
All Sales Record for Stock Market 《股票市场成交报告》 m4 (Fuu  
Allied Capital Resources Limited 新联财务有限公司 (TQXG^n$gY  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 'mM5l*{  
allocation letter 拨款信件 f<'C<xnf  
allocation of fund 分配款项；预留款项 G7
<X l}  
allocation of profit 利润分配；溢利分配 Tk:y>P!%a  
allocation warrant 拨款令 KP(Bu0S  
allotment 分配；配股 %"6IAt  
allotment notice 股份配售通知；配股通知 EIfrZg7R  
allotment of shares 股份分配 o_5@R
+&  
allowable 可获宽免；免税的 s'^#[%EgB  
allowable business loss 可扣除的营业亏损 s5dh]vNN  
allowable expenses 可扣税的支出 Lsz`nD5  
allowance 免税额；津贴；备抵；准备金 WveFB%@`;  
allowance for debts 债项的免税额 1,J.  
allowance for depreciation by wear and tear 耗损折旧免税额 b,W'0gl  
allowance for funeral expenses 殡殓费的免税额 wtKh8^:YD  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (qrT0D6  
allowance for repairs and outgoings 修葺及支出方面的免税额 YGO@X(ej,  
allowance to debtor 给债务人的津贴 5W48z%MN  
alteration of capital 资本更改 o5R\7}]GE  
alternate trustee 候补受托人 6M9rC[h\  
amalgamation 合并 zl[JnVF\6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 CAA~VEUL  
ambit of charges 征税范围；收费范围 L5W>in5(  
amended valuation 经修订的估值 gr=`_k4~1  
American Commodities Exchange 美国商品交易所 XTJ>y@  
American Express Bank Limited 美国运通银行 BSY#xe V  
American Stock Exchange 美国证券交易所 m @%|Q;  
amortization 摊销 >vU Hf`4T  
amount due from banks 存放银行同业的款项 bW]+Og  
amount due from banks abroad 存放海外银行同业的款项 +*q@=P,  
amount due from holding companies 控股公司欠款 GdU W$.  
amount due from local banks 存放本港银行同业的款项 %ab79RS]C  
amount due to banks 银行同业的存款 ;<A/e  
amount due to banks abroad 海外银行同业的存款 5dk,!Cjg  
amount due to holding companies 控股公司存款 ZJ(!jc$"*%  
amount due to local banks 本港银行同业的存款 mI%/k7:sf  
amount due to outport banks 外埠银行同业的存款 NsHveOK1.  
amount for note issue 发行纸币的款额 C(t/:?(y  
amount of bond 担保契据的款额 lUEyo.xVt  
amount of consideration 代价款额 &?nF';&  
amount of contribution 供款数额 h(-&.Sm")H  
amount of indebtedness 负债款额 Q/9b'^UJ  
amount of principal of the loan 贷款本金额 i.]zq  
amount of rates chargeable 应征差饷数额 'Ot[q^,KRG  
amount of share capital 股本额 l?o- p  
amount of sums assured 承保款额 4o3GS8  
amount of variation 变动幅度 `N|CL  
amount of vote 拨款数额 U:9vjY  
amount payable 应付款额 M\f0 =`g  
amount receivable 应收款额 s|T7)PgR  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =.a ]?&Yyh  
analysis 分析 A2d2V**Z  
ancillary risk 附属风险 ]Yex#K   
annual account 周年帐目；周年帐目报表；年度决算；年结 ihrrmlN?  
annual accounting date 年结日期 B(LV22#  
annual allowance 每年免税额；年积金；年度津贴；年津 0 y%R  
annual balance 年度余额 }[`?#`sW  
annual disposable income 每年可动用收入 vNbA/sM  
annual estimates 周年预算 (&,R1dLo  
annual fee 年费 U^&Cvxc[[  
annual general meeting 周年大会 #8jd,I%L  
annual growth rate 年增率；每年增长率 3)a29uc:U  
annual long-term supplement 长期个案每年补助金 ltR^IiA}  
annual pensionable emolument 可供计算退休金的年薪 <4,
?lZ  
annual report 年报 }o-P   
Annual Report on the Consumer Price Index 《消费物价指数年报》 8B/9{8  
annual return 周年报表；周年申报表；每年报税表格  /GUuu  
Annual Return Rules 《周年报表规则》 w)n]}k  
annual review of consumer prices 每年消费物价回顾 z%tu6_4j  
annual roll-forward basis 逐年延展方式 S+Yg!RrNqj  
annual salary 年薪 >ULp!  
annual statement 年度报表；年度决算表 KT71%?P  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 bobkT|s^s  
annuitant 年金受益人 I:<R@V<~#  
annuity 年金 bf/loMtD  
annuity contract 年金合约 ?y)X$D^  
annuity on human life 人寿年金 9K<a}QJP  
antecedent debt 先前的债项 eB*8)gYh  
ante-dated cheque 倒填日期支票 ;r"B?]JO  
anticipated expenditure 预期开支 |$2N$6\SP  
anticipated net profit 预期纯利 J *?_SnZ  
anticipated revenue 预期收入 S45>f(!  
anti-inflation measure 反通货膨胀措施 5i#w:O\cz  
anti-inflationary stance 反通货膨胀立场 ^^l"brPa  
apparent deficit 表面赤字 h+D=/:B  
apparent financial solvency 表面偿债能力 YWrY{6M  
apparent partner 表面合伙人 Cl!jK^AbG  
application for personal assessment 个人入息课税申请书 {1|7N GQ  
application of fund 资金应用 ZF(=^.gc  
application to release as liquidator and to destruct the books of accounts and documents V JL;+  
申请免除清盘人职务及毁灭帐簿与文件 W2h[NimU  
appointed actuary 委任精算师 (t$/G3E  
appointed auditor 委任核数师；委任审计师 cV,Dl`1r  
appointed trustee 委任的受托人 1C=P#MU`  
appointer 委任人 FSs$ ] d;  
apportioned pro rata 按比例分摊 P'9io!
Z-s  
apportionment 分配；分摊
WI_mJ/2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y26l,XIV  
apportionment formula 分摊方程式 `0|&T;7  
apportionment of estate duty 遗产税的分摊 8T )ELhTj  
appraisal 估价；评估 JSK5x(GlH  
appreciable growth 可观增长 ,D,f9  
appreciable impact 显着影响 y|{?>3  
appreciable increase 可观增长 `+c9m^  
appreciation 增值；升值 #`0z=w/)  
appreciation against other currencies 相对其他货币升值 Z8 %\v(L  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 TR_oI<xB2  
appreciation tax 增值税 >[4|6k|\x  
appropriation 拨款；拨用；拨付 .WyX/E$I^!  
appropriation account 拨款帐目 fcXk]W  
Appropriation Bill 拨款法案 .oN Sg.jG  
appropriation-in-aid system 补助拨款办法 eh4"_t  
approved assets 核准资产 S@NhEc  
approved basket stock 认可一篮子证券 [(EH  
approved budget 核准预算 %MZDm&f>Kk  
approved charitable donation 认可慈善捐款 *[:CbFE0y  
approved charitable institution 认可慈善机构 Yka&Kkw
 
approved currency 核准货币；认可货币 kTc5KHJ7  
approved estimates 核准预算 F{~r7y;0  
approved estimates of expenditure 核准开支预算 BV?N_/DXp  
approved overseas insurer 核准海外保险人 e7qMt[.  
approved overseas trust company 核准海外信托公司 f?zK"  
approved pooled investment fund 核准汇集投资基金 ]Wt6V^M'@  
approved provident fund scheme 认可公积金计划 ./y[<e  
approved provision 核准拨款 bu]Se6%}  
approved redeemable share 核准可赎回股份 )Q/`o,Vm  
approved regional stock 认可地区性证券 (A fbS=[  
approved retirement scheme 认可退休金计划 '4lT*KN7\  
approved subordinated loan 核准附属贷款 wf<`J/7u  
arbitrage 套戥；套汇；套利 b(-t)5^}  
arbitrageur 套戥者；套汇者 }.V0SM6  
arbitrary amount 临时款项 >@

"3Q`  
arrangement 措施；安排；协定 [3sxzU!t~  
arrears 欠款 TxxB0  
arrears of pay 欠付薪酬 nk$V{(FJ  
arrears of revenue 逾期未收税款；逾期未收的帐项 0*/ r'  
articles of association 组织章程；组织细则；组织章程细则 !_H8Q}a  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |SukiXJZF  
ascertainment of profit 确定利润 f<4q]HCa  
"Asia Clear" “亚洲结算系统” )X!DCL:16  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 | 4oM+n;Y  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 J~'Q^O3@  
Asian Development Fund [ADF] 亚洲发展基金 (g2r\hI  
Asian dollar bond 亚洲美元债券 NF(IF.8G  
Asian dollar market 亚洲美元市场 XAxI?y[c
 
Asian dollar rate 亚洲美元利率 `m;"I  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Q[Sd  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 s5aOAyb*w  
asked price 沽盘；喊价；索价；卖方报价 $0S#d@v}  
assessable income 应评税入息 4\SBf\ c  
assessable loss 应评税亏损 ) wo2GF  
assessable profit 应评税利润  [Ro0eH  
assessable value 应评税值 /Q>{YsRRB  
assessed profit 估定利润 K-k.=6mS  
assessed value 经评估价值 ],}afa!A  
assessment 评税；评定；估价；评税单 wt=>{JM  
assessment number 评税编号；估价编号 h*%0@  
assessment of additional tax 补加税评税 D)ne *},  
assessment of performance 业绩评估；实绩评价 6O@ ^`T  
Assessor 评税主任 m#'rI=}!  
asset price bubbles 资产价格泡沫 |U$de2LF  
asset-backed securities 具资产保证的证券 uC*:#[  
assets accretion 资产增值
~muIi#4  
assets and liabilities 资产与负债 g6/N\[b%  
assets betterment statement 资产递增表；资产改进表 R ms
01m>Y  
assets lending 实物放款；有抵押贷款 s.I1L?s1w?  
assets of the company passing on the death 死者去世时转移的公司资产 lPcVhj6No%  
assets pledged as security for liabilities 用作负债抵押的资产 5
az 4NT  
assets portfolio 资产投资组合 qwNKRqT  
assets price 资产价格 G9y12HV  
assets quality 资产质素 dM
s39j  
assets realization 资产变现 {F6dSF`  
assets refinancing arrangement 资产再集资安排 :n>ccZeMv  
assets securitization 资产证券化 *[1u[H9Cv  
assets situated outside Hong Kong 在香港以外地方的资产 +=*m! 7Mr  
assets stripping 削减资产；拆卖资产 "kBqY+:Cn  
assets value 资产值 P2Qyz}!wo  
assignee 承让人 r{B,uj"  
assignment 转让；转让书；转让契 0.BUfuuh  
assignment of interest 权益转让 &kjwIg{  
assignment of letters patent and trade mark 专利证书及商标转让 &c<}++'h  
assignment of property 物业转让；物业转让书 @FdCbPl$  
assignment right 转让权 JfP\
7  
assignor 转让人 @+\S!o3m  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 8}?Y;>
s\  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 )lDIzLp  
associate member 附属会员 p-'6_\F.Ke  
associated body corporate 相联法人团体 NzeI/f3K5  
associated company 相联公司；联属公司 Y:"v=EhB  
associated corporation 相联法团 ]D) 'I`  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] _z(5e  
公认会计师公会〔英国〕 Ad`[Rt']kI  
Association of Futures Exchange Brokers 香港期货经纪协会 B`?N0t%X  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 rv%ye H  
association of underwriters 承保人组织 C=dx4U~   
assumption of control 接管 *n*N|6+  
assurance 担保；保险；转易；转易书 PZ!dn%4jy  
assurance of interest 权益的转易 #?$'nya*u  
at 19XX price 按一九ＸＸ年价格计算 X#kjt)W  
at a discount 按赔价计算；按贴水价格计算；打折扣 I~]Q55  
at a premium 按溢价计算；按升水价格计算 (XG[_  
at call 通知付款；按通知 Q+!
0)pG5#  
at constant market price 按固定市价计算 R<lNk<  
at constant price 按固定价格计算 ]zvVY:v  
at cost 按成本计算 +>!B(j\gx  
at current market price 按当时市价计算；按现时市价计算 5e/qgI)M5  
at current price 按当时价格计算；按现时价格计算 C>:/(O  
at factor cost 按要素成本计算；按生产要素成本计算 T$8@2[  
at money-of-the-day price 按付款当日价格计算 ZH;y>Z  
at or better 按指定或较佳价位〔买卖指令〕 u$%D9Z^  
at par 按面值计算；平价 g",wkO|  
at sight 见票即付 d(DX(xg  
at the close 按收市盘 Bd[L6J)  
at the opening 按开市盘 /\-2l+y>J  
attestation 见证；见证条款 3u?`q%Y-e  
at-the-money option 平价期权 y3KcM#[  
attorney 受权人；受托代表人 ra9cD"/J &  
attornment 新拥有人承认书 =##s;zj(%  
attributable profit 可归属利润 i (%tHa37  
attributable share value 可归属股份价值 gaw4NZd)0  
Auckland Stock Exchange 奥克兰证券交易所 {KU.  
auction 拍卖 r{q}f)  
auctioneer 拍卖商 Q9yGQu  
audit 审计；核数 =~\]3g  
Audit Commission 审计署 'Wf?elB+  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 1A?\BJ"  
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〕 5U)ab3:  
audit review 帐目审查 }#ep}h  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 V{T{0b"\U  
audited account 审计帐目；经审计的帐目 h"PS-]:CD  
audited annual account 经审计的周年帐目 S7UZGGjTk  
audited balance sheet 经审计的资产负债表 ib(>vp$V  
auditor 核数师；核数主任；审计师 SvX=isu!.  
auditor's certificate 核数师证明书；审计师证明书 UBhciZ  
auditor's report 核数师报告；审计师报告 B|Fl,55  
Aussie bond 澳元债券 uO ?Od  
austerity budget 紧缩预算 %R.xS} Q  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 'nlRY5@2  
Australia All Ordinaries Index 澳洲所有普通股票指数 7>'uj7r]=  
Australian Dollar [AUD] 澳元 e' U"`)S  
Australian Options Market 澳大利亚期权市场 "xDx/d8B  
Australian Securities Commission 澳洲证券事务监察委员会 $>'")7z  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ':!3jZP"m  
Australian Stock Exchange 澳大利亚证券交易所 yV J dZI  
Austrian Schilling [ATS] 奥地利先令 G%7 4v|cd  
authentication 认证；鉴证 S(>@:`=  
authority to purchase 委托购买证；委购书 n%0]V Xx#  
authorization 认可；核准；授权；授权书 2/v35
| ?  
authorization by direction 指示授权 6Iv(  
authorization by instruction 指令授权 2ec$xms  
authorization by warrant 令状授权 tLD~  
authorization of unit trust 单位信托的认可 *t#s$Ga  
authorized agent 指定代理人 poXLy/K  
authorized capital 法定资本 @%EE0)IA  
authorized clerk 出市员 gf68iR.Gs  
authorized dealer 认可交易商 Gh]_L+  
authorized financial institution 认可财务机构 hncS_ZA  
authorized fund 认可基金 Pv
/Pww\  
authorized fund house 获授权的基金公司；认可基金公司 p~Hvl3SxR  
authorized institution 认可机构 4AY _#f5u  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 *<*0".#  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 & Fg|%,fv]  
authorized insurer 获授权保险人；获认可承保人 -,~;qSs  
authorized investment 特准投资项目 eeW' [  
authorized person 获授权人 LbJtpwz>z  
authorized representative 获授权代表 )\T@W  
authorized share capital 法定股本 $^W-Wmsz  
automated quotation system 自动报价系统 F . K2  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 5l41Q  
自动交易系统〔香港期货交易所有限公司〕 ~lzdbX  
automatic adjustment mechanism 自动调整机制 gohAp
 
automatic adjustment system 自动调整系统 ]ZzoJ7lr  
Automatic Clearing House 自动票据交换所 uQGz;F x  
automatic exchange rates accumulation system 自动化汇率累集系统 AIZW@Nq.5  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 "wA0 LH_  
automatic teller machine [ATM] 自动柜员机  20I4r  
autopay 自动转帐 CY*ngi&  
available assets 可用资产 EKZ$Q4YE  
available fiscal reserve 现存财政储备 s<A*[  
available profit 可用利润 Q~fwWp-J  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 hq/J6 M  
average 平均；平均数；海损 )t|^Nuj
8  
average basic salary 平均基本薪金 )n\*
ht7  
average consumer expenditure 平均消费开支；一般消费开支 SU?wFCGT%  
average cost 平均成本 i(Ip(n  
average cost of land production 增辟土地平均成本 JN9^fR09G  
average daily turnover 平均每日成交额 XzlKP;r0  
average daily wage rate 平均每日工资率 r1i$D  
average expenditure pattern 平均开支模式 `IEq@Wr#$!  
average growth rate 平均增长率 79)A%@YHQQ  
average net fixed assets 固定资产平均净值 B0f_kH
~p~  
average of relatives 相对价格平均数 "'['(e+7  
average price 平均价格 =2^Vgc  
average propensity to consume 平均消费倾向；一般消费倾向 }qc#lz  
average propensity to save 平均储蓄倾向；一般储蓄倾向 `S"W8_m  
average rate 平均率 M[ x_#m|  
average revenue 平均收入；平均收益 F\>oxttS1
 
average stock 平均库存；平均存货 c]A Y  
average yearly rent 平均年租 <"*"1(wN  
avoidance of double taxation 避免双重课税 ?22d},.  
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 I0!j<G  
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