一些有用的会计术语(也不知道发的地方对不对)A

A: |$aTJ9 Iq:  
A share Ａ股；甲类股份 AEr8^6  
abatement of tax 减税；减扣免税额 t (>}  
ABN AMRO Bank N.V. 荷兰银行 UpIt"+d2&  
above-the-line expenditure 线上项目支出；经常预算支出 `U[s d*C"  
above-the-line receipt 线上项目收入；经常预算收入 ^J{tOxO=l  
ABSA Asia Limited 南非联合亚洲有限公司 VLO!hA#  
absolute change 绝对数值变更 60r4%>d  
absolute expenditure 实际开支 @ATJ|5.gr  
absolute guideline figure 绝对准则数字 +X&b  
absolute interest 绝对权益 u#uT|a.  
absolute order of discharge 绝对破产解除令 R#0Z  
absolute profit margin 绝对利润幅度 H^N 5yOj/  
absolute value 实值；绝对值 vsL)E:0  
absolutely vested interest 绝对既得权益 slWO\AYiO  
absorbed cost 已吸收成本；已分摊成本 "UDV4<|^k  
absorption 吸收；分摊；合并 GIGC,zP@k  
absorption rate 吸收率；摊配率；分摊率 q" aUA_}\  
ACB Finance Limited 亚洲商业财务有限公司 sq~9 l|F  
acceptable form of reciprocity 合理的互惠条件 /:],bNb  
acceptable rate 适当利率；适当汇率 E=9xiS  
acceptance agreement 承兑协议 X|iWnz+^  
acceptance for honour 参加承兑 ExDv7St1(k  
acceptor 承兑人；接受人；受票人 jx7b$x]  
acceptor for honour 参加承兑人 6*]g~)7`Q~  
accident insurance 意外保险 $xl>YYEBMH  
Accident Insurance Association of Hong Kong 香港意外保险公会 eAPNF?0yh  
accident insurance scheme 意外保险计划 2GRdfX  
accident year basis 意外年度基准 {+V]saYP  
accommodation 通融；贷款 2l#c?]TA  
accommodation bill 通融票据；空头票据 zj9)vr`7  
accommodation party 汇票代发人 '!wI8f  
account balance 帐户余额；帐户结余 [G/ti&Od^  
account book 帐簿 g*& |Eq/  
account collected in advance 预收款项 I}S~,4  
account current book 往来帐簿 d@?++z  
account of after-acquired property 事后取得的财产报告 wG\ +C'&~  
account of defaulter 拖欠帐目 L~PBD?l  
account payable 应付帐款 %Ct^{k~1  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >ARZ=x[  
account receivable 应收帐款 x #Um`  
account receivable report 应收帐款报表 4%s6 d,6"  
account statement 结单；帐单；会计财务报表 &eqeQD6  
account title 帐户名称；会计科目 AJ0 ;wx  
accountant's report 会计师报告 $k|:V&6SV  
Accountant's Report Rules 会计师报告规则 N#Y|MfLc  
accounting and auditing procedure 会计与审计程序；会计与核数程序 /#C}1emK  
Accounting Arrangements 《会计安排》 m@Vz42g~+  
accounting basis 会计基础 {Hu@|Q\~&  
accounting by Official Receiver 破产管理署署长呈交的帐目 +6$|No  
Accounting Circular 《会计通告》 ?b8 :  
accounting class 会计类别 7l~d_<h  
accounting date 记帐日期；会计结算日期 qZS]eQW.  
accounting for money 款项核算 DNGXp5
I  
Accounting Officer 会计主任 fUg<+|v*  
accounting period 会计报告期；会计期 lI<Q=gd  
accounting policy 会计政策；会计方针 Sl!#!FGI  
accounting practice 会计惯例 nN]G
O}  
accounting principle 会计准则 ~mR@L`"l  
accounting record 会计记录 26&$vgO~:  
accounting report 会计报告 -*<4 hFb  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |g@n'^]  
Accounting Society of China 中国会计学会 WE*L=_zDS  
accounting statement 会计报表  `u't  
accounting system 会计制度；会计系统 0,z3A>C  
accounting transaction 会计事项；帐务交易 XjRk1~  
accounting treatment 会计处理 OABMIgX  
accounting year 会计年度 j+9;Cp]NV  
accretion 增值；添加 <*/IV<  
accrual 应计项目；应累算数目 $\w<.)"#  
accrual basis 应计制；权责发生制 5OR2\h!XZt  
accrual basis accounting 应计制会计；权责发生制会计 <0w"$.K#3  
accrue 应累算；应计 &qjc+-r{l  
accrued benefit 应累算利益 s<XAH7?0  
accrued charges 应计费用 S <Rb
C  
accrued cumulative preference share dividend 应累算的累积优先股股息 O?=YY@j  
accrued expenses 应累算费用 (\8~W*ej"  
accrued interest payable 应付利息；应计未付利息 @|2L>N  
accrued interest receivable 应收利息；应计未收利息 [XKudw%  
accrued right 累算权益 ^c-8~r|y,  
accruing profit 应累算的利润 W0 n?S "  
accumulated fiscal reserve 累积财政储备 ,l47;@kr  
accumulated profit 累积利润；滚存溢利 IW{}l=D/  
accumulated reserve 累积储备 .DX-biX,  
accumulation of surplus income 累积收益盈余 IrMUw$  
acquired assets 既得资产 ..K@'*u  
acquisition 收购；购置；取得 F4*ssx  
acquisition cost 购置成本 ]<xzCPB  
acquisition expenses 购置费用 Ov-Y.+L:  
acquisition of 100% interest 收购全部股权 3T= ?!|e  
acquisition of control 取得控制权 mp:xR^5c  
acquisition of fixed assets 购置固定资产 lZr}F.7  
acquisition of shell “买壳” Ym8 V)  
acquisition price 收购价 #>ob1b|  
act of God 天灾 )yt_i'D}  
acting partner 执事合伙人 M/mm2?4  
active market 买卖活跃的市场；交投畅旺的市场；旺市 =`KA@~XH4  
active partner 积极参与的合伙人 i<b-$9  
active trading 交投活跃 hjgB[ &U>  
actual circulation 实际流通 ,6 IKkyD  
actual cost 实际成本 Tfz_h~D  
actual expenditure 实际开支；实际支出 6KRC_-  
actual income 实际入息；实际收入；实际收益 PNs*+/-S  
actual market 现货市场 jl"su:y  
actual price 现货价；实际价格 (UB?UJ
c  
actual profit 实际利润 rk-GQ#SKU  
actual quotation 实盘；实际价位；实际报价 UasU/Q <  
actual year basis 按实际年度计算 dJjkH6%}  
actuals 实货 Rz#q68  
actuarial investigation 精算调查 /os,s[w  
actuarial principle 精算原则 G`Df'Yy  
actuarial report 精算师报告 ~+)>D7  
Actuarial Society of Hong Kong 香港精算学会 2oo/KndU  
actuarial valuation 精算师估值 oMNSQMlI  
actuary 精算师 l86gs6>  
ad referendum agreement 暂定协议；有待覆核的协定 AGGT] 58|  
ad valorem duty 从价税；按值征税 bn%4s[CVb4  
ad valorem duty system 从价税制 Ii&\LJ  
ad valorem fee 从价费 kW7$Gw]-  
ad valorem tariff 从价关税 = inp>L  
additional allowance 额外免税额 b+CJRB1  
additional amount for unexpired risk 未过期风险的额外款额 U38~m}c  
additional assessable profit 补加应评税利润 4nrn Npf`b  
additional assessment 补加评税 +ag_w}  
additional commitment 额外承担 7Fx0#cS"\  
additional commitment vote 额外承担拨款 q5G`q&O5  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 zP&D
  
additional dependent parent allowance 供养父母额外免税额 {2)).g  
additional provision 额外拨款 yv|`A2@9  
additional stamp duty 附加印花税 PX*}.L *x  
additional tax 补加税罚款；补加税款 63i&<  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 :8`~dj.  
adjudged bankrupt 被裁定破产 '3b'moy  
adjudicated bankrupt 裁定破产人 2){O&8
A  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 -wT!g;v;%  
adjudication of bankruptcy 裁定破产；宣告破产 k<|}&<h  
adjudication of insolvency 裁定无力偿还债务 ^IKT!"J&?  
adjusted actual 经调整的实数；调整后的实数 KM+[1Ze$  
adjusted current assets 经调整的流动资产；调整后的流动资产 zI0d  
adjusted figure 经调整的数字；调整后的数额 +e,c'.  
adjusted liabilities 经调整的负债；调整后的负债 ,{;*b v  
adjusted loss 经调整的亏损；调整后的亏损 JOz4O  
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 2EOx],(|  
adjusted profit 经调整的利润；调整后的利润 .DI?-=p|_#  
adjusted surplus 经调整的盈余额；调整后的盈余额 a^8PB|G  
adjusted value 经调整的价值；调整后的价值 K3Bw3j 9  
adjustment 调整；修订；理算〔保险〕  wX5q=I  
adjustment centre 调剂中心 Qvty;2$o@  
adjustment lag 调整过程的时间差距；调整时差 6?Kl L [~  
adjustment mechanism 调整机制 !6l*Jc3  
adjustment of loss 亏损调整  l5 ]  
adjustment process 调整过程；调整程序 ;80^ GDk~S  
adjustment range 调整幅度 L6ap|u  
administered exchange rate 受管制汇率 *7E#=xb  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 v[2&0&!K#  
administration expenses 行政费用 d@p#{ -  
administration fee 手续费；行政费 5rmU9L  
administration in bankruptcy 破产管理 Mg2e0}{  
administration order 遗产管理令 Vm[F~2+HX  
administrator 管理人；遗产管理人 ;?k<L\zaw  
administrator of the estate 遗产管理人 hbg$u$1`,  
admission of debt 债项承认书 v$D U q+  
admission of proof 接纳债权证明 BN `2UVH  
advance 放贷款项；垫付款项；预支款项；预付款项 yVgC1-8i*  
advance account 暂支帐目；预付款帐户 Y!8FW|  
advance compensation 预付补偿金 *:Rs\QH   
advance from shareholder 股东垫款 aU~?&]  
advance pending reimbursement 预支以待日后付还 Rpv[rvK'  
advanced economy 先进经济体系 $btu=_|f  
advancement 预付；预付财产 -pIz-*  
advances warrant 垫款令 Gx8
!AmeX  
advancing 贷出 + c+i u6+"  
adverse balance 逆差 |g.CS$'#Nt  
adverse exchange 逆汇 f9 \$,7F  
advertisement addressed to shareholders 在报章刊登的致股东通告 l=b!O  
advice for collection 托收通知书 XPU>} 4{  
advice of drawing 提款通知书；汇票通知书 ,0a_ou"P=_  
advice of payment 付款通知 {x?qz~W  
Advisory Committee [Securities and Futures Commission] n|{#5#  
谘询委员会〔证券及期货事务监察委员会〕 +]nIr'V  
Advisory Committee on Diversification 经济多元化谘询委员会 D;NL*4zt  
affidavit 誓章；遗产申报誓章 ROmmak(y8  
affidavit of no receipt 述明无收款的誓章
Q"ZpT  
affiliate 联号；联营公司；附属公司 yKoZj   
affiliated company 附属公司；联号；联营公司 y^,QM[&  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Z3weFbCH  
affordability 负担能力 '9Z`y_~)G  
African Development Bank [AfDB] 非洲开发银行 4U\}"Mk  
after-acquired property 事后取得的财产 M2|!,2  
after-hours dealing 市后交易 Sz@z 0'  
after-tax profit 税后盈利；税后利润；税后溢利 5XUm}D$  
agency agreement 代理协议 ,puoq{  
agency expenses 代理机构的开支 hAAh  
agency fee 代理费 NX,m6u  
Agency Law 《代理法》 t\hnnu`Pq  
agent 代理人；承销人 HoABo:  
agent of company 公司代理人 3fhY+$tq  
agent's fee 代理人费；经纪费 h/t;ZLUAZP  
aggregate 总计；总数；总体数字 Yr/$92(  
aggregate amount 总款额；总额 o6px1C:  
aggregate assets and liabilities 总体资产与负债 O{_t*sO9q*  
aggregate at constant price 按固定价格计算的总体数字 2+rT .GFc  
aggregate demand 总需求 oj - `G  
aggregate gross position 总持仓量 v?O
VhV  
aggregate limit 总限额 |E7J5ha  
aggregate of salaries tax 合计薪俸税 >)u;X  
aggregate performance 总体表现；总体业绩 <rj'xv  
aggregate supply 总体供应 J)>DsQ+Cj  
aggregate surplus 总盈余 (s,&,I=@  
aggregate total 整体总额 hK3-j;eg  
aggregate value 总值；合计价值 iHGVR  
aggregated basis 合计基准 T0tX%_6`  
aggregated net chargeable income 合计应课税入息实额 GIM/T4!)  
aggregation 合并计算；合计；总和 22ON=NN  
aggregation of incomes of husband and wife 夫妇入息合并计算 xrPZy*Y,  
aggregation of property 财产的总和 =G:Krc8w@  
agio 差价；贴水 q*UHzE:LI  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 &T,|?0>~=J  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment K9#kdo1 2  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 dn#I,xa`  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment (p[#[CI9  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 yMz#e0k  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 1 %P-X!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;DuVb2~+  
agreement for a settlement 授产协议 o~~;I  
agreement for assignment 转让协议 o1ZVEvp  
agreement for sale 售卖协议；买卖协议 <R]m(  
agreement for sale and purchase 买卖协议 >K9Ia4I,  
agreement for the payment of interest 支付利息协议 _u[tv,  
agreement for the repayment of money 还款协议 lV$JCNe  
agreement of reinsurance 再保险协议 _ p\L,No  
Agricultural Bank of China 中国农业银行 &s+l/;3  
air passenger departure tax 飞机乘客离境税 l;iU9<~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 idYB.]Y(  
airport tax 机场税 r@4A%ql<  
alcohol duty 酒精税 ]%E
h"   
alienation 让与；让渡；转让 V'&;r'#O  
alimony 生活费；赡养费 .yj@hpJM  
All Ordinaries Index [AOI] 所有普通股指数 0F|t@?S  
all risks 全险；综合险 \jiE:Qt  
All Sales Record for Stock Market 《股票市场成交报告》 e'K~WNT  
Allied Capital Resources Limited 新联财务有限公司 ~bZ$ d{o^  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 N(7XILC  
allocation letter 拨款信件 ..}P$
 
allocation of fund 分配款项；预留款项 ^X96yj'?  
allocation of profit 利润分配；溢利分配 /}m)FaAi  
allocation warrant 拨款令 ;bE/(nz M  
allotment 分配；配股 PR@6=[|d  
allotment notice 股份配售通知；配股通知 ai_ve[A  
allotment of shares 股份分配 2<@2_wSJ  
allowable 可获宽免；免税的 3(WijtH  
allowable business loss 可扣除的营业亏损 c
qG6di7#  
allowable expenses 可扣税的支出 J~2SGXH)^?  
allowance 免税额；津贴；备抵；准备金 '#+&?6p  
allowance for debts 债项的免税额 R(wUu#n$  
allowance for depreciation by wear and tear 耗损折旧免税额 nQiZ6[L  
allowance for funeral expenses 殡殓费的免税额 B7 s{yb  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 UGO#o`.G}  
allowance for repairs and outgoings 修葺及支出方面的免税额 uV5uZ  
allowance to debtor 给债务人的津贴 T?7u [D[[  
alteration of capital 资本更改 [~9UsHfH  
alternate trustee 候补受托人 &*v\t\]  
amalgamation 合并 4qid+ [B  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 TDH^x1P  
ambit of charges 征税范围；收费范围 17s~mqy  
amended valuation 经修订的估值 36=aahXd\  
American Commodities Exchange 美国商品交易所 (GC
]=  
American Express Bank Limited 美国运通银行 ok\-IU?  
American Stock Exchange 美国证券交易所 bT,_=7F  
amortization 摊销 m Q9
dF,  
amount due from banks 存放银行同业的款项 Cy;UyZ  
amount due from banks abroad 存放海外银行同业的款项 y\skke]  
amount due from holding companies 控股公司欠款 oXm !  
amount due from local banks 存放本港银行同业的款项 E.K^v/dNdq  
amount due to banks 银行同业的存款 n\"6ol}>E  
amount due to banks abroad 海外银行同业的存款 ?h}NL5a  
amount due to holding companies 控股公司存款 3x[Cpg,  
amount due to local banks 本港银行同业的存款 al2lC#Sy  
amount due to outport banks 外埠银行同业的存款 (tg.]q_=u  
amount for note issue 发行纸币的款额 ^FLs_=E  
amount of bond 担保契据的款额 D4L&6[W  
amount of consideration 代价款额 =%W:N|k  
amount of contribution 供款数额 aw*]b.f  
amount of indebtedness 负债款额 V%
8(zt  
amount of principal of the loan 贷款本金额 -EiTP:A  
amount of rates chargeable 应征差饷数额 G[k3`  
amount of share capital 股本额 Vm%G q  
amount of sums assured 承保款额 ^-"I
wy  
amount of variation 变动幅度 Q!+AiSTU  
amount of vote 拨款数额 JWb +  
amount payable 应付款额 =|?`5!A  
amount receivable 应收款额 od)TQSo  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 QY;(Ny/(y  
analysis 分析 Tx.N#,T|  
ancillary risk 附属风险 5 bI:xL}  
annual account 周年帐目；周年帐目报表；年度决算；年结 B7f<XBU6
>  
annual accounting date 年结日期 Jpapl%7v  
annual allowance 每年免税额；年积金；年度津贴；年津 V?Jy
 
annual balance 年度余额 R #wZW&N  
annual disposable income 每年可动用收入 h*fN]k6  
annual estimates 周年预算 On*I.~  
annual fee 年费 nCq'=L,m  
annual general meeting 周年大会 7p1Y g  
annual growth rate 年增率；每年增长率 Vgj#-7bdyi  
annual long-term supplement 长期个案每年补助金 6m_mma_,&  
annual pensionable emolument 可供计算退休金的年薪 "u6pl);G  
annual report 年报 kPX+n+$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 e}uK"dl(  
annual return 周年报表；周年申报表；每年报税表格 :Qge1/  
Annual Return Rules 《周年报表规则》 RhowhQ)G  
annual review of consumer prices 每年消费物价回顾 )V1xL_hx/  
annual roll-forward basis 逐年延展方式 g7zl5^o3j  
annual salary 年薪 pbx*Y`v  
annual statement 年度报表；年度决算表 !/p|~K  
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 ZO%^r%~s  
annuitant 年金受益人 _mqU:?Q5  
annuity 年金 '7'/+G'~&  
annuity contract 年金合约 IS]A<}j/-  
annuity on human life 人寿年金 XY'=_5t  
antecedent debt 先前的债项 2_wpj;E  
ante-dated cheque 倒填日期支票 Wr[
LC&  
anticipated expenditure 预期开支 zx$YNjeV  
anticipated net profit 预期纯利 ZD&F ,2v  
anticipated revenue 预期收入 6y^ zC?  
anti-inflation measure 反通货膨胀措施 ^Gd1T  
anti-inflationary stance 反通货膨胀立场 B!+c74  
apparent deficit 表面赤字 V48_aL  
apparent financial solvency 表面偿债能力 U,U=udsi  
apparent partner 表面合伙人 %NkiYiA  
application for personal assessment 个人入息课税申请书 p6j-8ggL  
application of fund 资金应用 &4OJJ9S  
application to release as liquidator and to destruct the books of accounts and documents i431mpMa  
申请免除清盘人职务及毁灭帐簿与文件 hrKeOwKHU  
appointed actuary 委任精算师 Osqk#Oh  
appointed auditor 委任核数师；委任审计师 ya2sS9^T[  
appointed trustee 委任的受托人 Tt~4'{Bc  
appointer 委任人 VrW]|jIu*  
apportioned pro rata 按比例分摊 51ViJdZ  
apportionment 分配；分摊 iM8Cw/DS  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [k 7HLn)  
apportionment formula 分摊方程式 [x)T2sA  
apportionment of estate duty 遗产税的分摊 #K^hKx9  
appraisal 估价；评估 ~m fG Yk"  
appreciable growth 可观增长 h!wq&Vi4  
appreciable impact 显着影响 GSRf/::I}4  
appreciable increase 可观增长 3rRIrrYO  
appreciation 增值；升值 @]Vcl"t  
appreciation against other currencies 相对其他货币升值 Py*WHHO  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,9y6:W%5  
appreciation tax 增值税 9po=[{Bp  
appropriation 拨款；拨用；拨付 w yxPvI`  
appropriation account 拨款帐目 `RY}g;  
Appropriation Bill 拨款法案 q#j[0,^ $  
appropriation-in-aid system 补助拨款办法 ll5;09  
approved assets 核准资产 rTR$\ [C  
approved basket stock 认可一篮子证券 N@PuC>  
approved budget 核准预算 UovN"8W+  
approved charitable donation 认可慈善捐款 Ho(MO!(  
approved charitable institution 认可慈善机构 !Mw/j`*  
approved currency 核准货币；认可货币 'Qt[cW  
approved estimates 核准预算 >C,0}lj  
approved estimates of expenditure 核准开支预算 /'8%=$2Kw  
approved overseas insurer 核准海外保险人 ^X_ ;ZLg.  
approved overseas trust company 核准海外信托公司 ;8#6da,  
approved pooled investment fund 核准汇集投资基金 t5 >ma:^j  
approved provident fund scheme 认可公积金计划 #c:@oe4v  
approved provision 核准拨款 @~gPZm  
approved redeemable share 核准可赎回股份 pOK=o$1V8  
approved regional stock 认可地区性证券 5!ngM  
approved retirement scheme 认可退休金计划 0VvY(j:hp  
approved subordinated loan 核准附属贷款 C+\z$/q  
arbitrage 套戥；套汇；套利 +m JG:n  
arbitrageur 套戥者；套汇者 SkV pZh
  
arbitrary amount 临时款项 #N3*SE  
arrangement 措施；安排；协定 Q:)4  
arrears 欠款 Eet/l]e#a  
arrears of pay 欠付薪酬 ~98q1HgS]D  
arrears of revenue 逾期未收税款；逾期未收的帐项 >W+,(kAS  
articles of association 组织章程；组织细则；组织章程细则 hcU^!mp  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]pNM~,  
ascertainment of profit 确定利润 MZVbOcSAd  
"Asia Clear" “亚洲结算系统” eAO@B
  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 1f3g5y'z5  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 .+2:~%v6  
Asian Development Fund [ADF] 亚洲发展基金 w*'DlP<7  
Asian dollar bond 亚洲美元债券 &T-:`(  
Asian dollar market 亚洲美元市场 E_&;.hw  
Asian dollar rate 亚洲美元利率 )j]f ]8  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 B_#M)d O  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Lm$KR!z  
asked price 沽盘；喊价；索价；卖方报价 y=8KNse
W|  
assessable income 应评税入息 /p;OZf]  
assessable loss 应评税亏损 rG-x 3>b  
assessable profit 应评税利润 s4 ,`  
assessable value 应评税值  Dt5AG  
assessed profit 估定利润 q8_E_s-U,  
assessed value 经评估价值 v7j/_;JE;  
assessment 评税；评定；估价；评税单 Oc~<
`C~  
assessment number 评税编号；估价编号 0(5qVJ12  
assessment of additional tax 补加税评税 PtPx(R3  
assessment of performance 业绩评估；实绩评价 @0:Eg1-  
Assessor 评税主任 {'P?wv  
asset price bubbles 资产价格泡沫 j~rW 2(  
asset-backed securities 具资产保证的证券 FBi&MZ`  
assets accretion 资产增值 H(?+-72KX  
assets and liabilities 资产与负债 O?#<kmd/)  
assets betterment statement 资产递增表；资产改进表 JWM4S4yZHR  
assets lending 实物放款；有抵押贷款 abVEi[nP  
assets of the company passing on the death 死者去世时转移的公司资产 " u]X/ {L  
assets pledged as security for liabilities 用作负债抵押的资产 K_j*9@  
assets portfolio 资产投资组合 1A]  
assets price 资产价格 *Ta
{  
assets quality 资产质素 YqKQm+G  
assets realization 资产变现 GOCe&?  
assets refinancing arrangement 资产再集资安排 OS~Z@'Eg  
assets securitization 资产证券化 [*vR&4mk  
assets situated outside Hong Kong 在香港以外地方的资产 lE bV)&'  
assets stripping 削减资产；拆卖资产 gf;B&MM6  
assets value 资产值 1b7Q-elG  
assignee 承让人 {- &wV  
assignment 转让；转让书；转让契 F{&0(6^p!  
assignment of interest 权益转让 /z1-4:^`A[  
assignment of letters patent and trade mark 专利证书及商标转让 ){J,Z*&  
assignment of property 物业转让；物业转让书 -<\hcV`&  
assignment right 转让权 FYa
BP;@J%  
assignor 转让人 #FGj)pu  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 :Mu]*N  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 CrGDo9JdvT  
associate member 附属会员 UN6nh T  
associated body corporate 相联法人团体 UnTvot6~  
associated company 相联公司；联属公司 x50ZwV&j
 
associated corporation 相联法团 F @!9rl'  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?Ql<s8  
公认会计师公会〔英国〕 Gd2t^tc  
Association of Futures Exchange Brokers 香港期货经纪协会 @vi;P ^1!
 
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 NW*$+u%/R  
association of underwriters 承保人组织 x]"N:t  
assumption of control 接管 0@jhNtL  
assurance 担保；保险；转易；转易书 U7xQ 5lph  
assurance of interest 权益的转易 %vWh1-  
at 19XX price 按一九ＸＸ年价格计算 om0g'Qa  
at a discount 按赔价计算；按贴水价格计算；打折扣 UDgUbi^v|D  
at a premium 按溢价计算；按升水价格计算 4^w`]m  
at call 通知付款；按通知 8{%[|Ye  
at constant market price 按固定市价计算 hRktvO)K  
at constant price 按固定价格计算 fXx !_Z  
at cost 按成本计算 g/z7_Aq/  
at current market price 按当时市价计算；按现时市价计算 D7,{p2<2T  
at current price 按当时价格计算；按现时价格计算 :W}M$5|  
at factor cost 按要素成本计算；按生产要素成本计算 Cbr>\;sc2Z  
at money-of-the-day price 按付款当日价格计算 >f~y2YAr  
at or better 按指定或较佳价位〔买卖指令〕 U=KFbL1Q  
at par 按面值计算；平价 fJOA5(  
at sight 见票即付 ^14a[ta/'  
at the close 按收市盘 ,a@jg&Mb]  
at the opening 按开市盘 5l /EZ\q  
attestation 见证；见证条款 |D[4G6&  
at-the-money option 平价期权 a.G;s2>  
attorney 受权人；受托代表人 Ov~>* [  
attornment 新拥有人承认书 mT#ebeBaf  
attributable profit 可归属利润 6+_qGV  
attributable share value 可归属股份价值 i{nFk',xX  
Auckland Stock Exchange 奥克兰证券交易所 s% (|z  
auction 拍卖 L=-v>YL+  
auctioneer 拍卖商 aiwKkf`\  
audit 审计；核数  <sC.  
Audit Commission 审计署 &-M}:'
  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ~BD 80s:f  
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%GQXiy  
audit review 帐目审查 3Ay<2v
  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 EPGp8VGXp~  
audited account 审计帐目；经审计的帐目 85]3y%f9  
audited annual account 经审计的周年帐目 `l`)Cs;a  
audited balance sheet 经审计的资产负债表 dG*2-v^G  
auditor 核数师；核数主任；审计师 dhmZ3~cW>  
auditor's certificate 核数师证明书；审计师证明书 "1%YtV5R{  
auditor's report 核数师报告；审计师报告 3YOYlb %j  
Aussie bond 澳元债券 B@v"giJgr  
austerity budget 紧缩预算 6,UW5389  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ubQZTAx  
Australia All Ordinaries Index 澳洲所有普通股票指数 E [b6k&A  
Australian Dollar [AUD] 澳元 zY&/^^y  
Australian Options Market 澳大利亚期权市场 tg'2v/  
Australian Securities Commission 澳洲证券事务监察委员会 Y>2kOE  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 SdQ"S-H  
Australian Stock Exchange 澳大利亚证券交易所 [,As;a*o  
Austrian Schilling [ATS] 奥地利先令 `hE@S |4  
authentication 认证；鉴证 55#s/`gd)^  
authority to purchase 委托购买证；委购书 1/%g VB8  
authorization 认可；核准；授权；授权书 ),]XN#jp(u  
authorization by direction 指示授权 EHqcQx`K_  
authorization by instruction 指令授权 KBkS>0;X  
authorization by warrant 令状授权 -TU^*  
authorization of unit trust 单位信托的认可 f?|cQ[#t!\  
authorized agent 指定代理人 Hklgf  
authorized capital 法定资本 lD\v
q2  
authorized clerk 出市员 ~Ddlr9Ej  
authorized dealer 认可交易商 pGdo:L?  
authorized financial institution 认可财务机构 6A,-?W'\  
authorized fund 认可基金 ~gJJ@j 0n  
authorized fund house 获授权的基金公司；认可基金公司 aokV'6  
authorized institution 认可机构 oZSPdk  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 :#&Y  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ;j^C35  
authorized insurer 获授权保险人；获认可承保人 z)&ZoSXWc  
authorized investment 特准投资项目 r}Ec_0_lt  
authorized person 获授权人 1<TB{}b Z  
authorized representative 获授权代表 L>.*^]  
authorized share capital 法定股本 9qXKHro
 
automated quotation system 自动报价系统 1sN >U<  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] VYC$Q;Z  
自动交易系统〔香港期货交易所有限公司〕 0` \!O(jJ  
automatic adjustment mechanism 自动调整机制 h#Q Sx@U6  
automatic adjustment system 自动调整系统 a15kFun  
Automatic Clearing House 自动票据交换所 IP=."w  
automatic exchange rates accumulation system 自动化汇率累集系统 g\q*,1  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 jNu`umS  
automatic teller machine [ATM] 自动柜员机 g6p:1;Evf  
autopay 自动转帐 W_%@nm\y  
available assets 可用资产 ?f'iS#XL  
available fiscal reserve 现存财政储备  "yA=Tw  
available profit 可用利润 Cr#Z.  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 (>a8h~Na  
average 平均；平均数；海损 Zm+QhnY|  
average basic salary 平均基本薪金 W34_@,GD  
average consumer expenditure 平均消费开支；一般消费开支 9w:9XziT  
average cost 平均成本 kK&M>)&o#  
average cost of land production 增辟土地平均成本 MQvk& AX  
average daily turnover 平均每日成交额 2=V~n)'a  
average daily wage rate 平均每日工资率 (`me}8  
average expenditure pattern 平均开支模式 Tw0GG8(c  
average growth rate 平均增长率 Oi-= Fp  
average net fixed assets 固定资产平均净值 cypb6Q_  
average of relatives 相对价格平均数 yHNx,ra
 
average price 平均价格 Iq["(!7E5  
average propensity to consume 平均消费倾向；一般消费倾向 _(1Shm  
average propensity to save 平均储蓄倾向；一般储蓄倾向 nC2e^=^  
average rate 平均率 2?)8s"Y  
average revenue 平均收入；平均收益 vn(ji=  
average stock 平均库存；平均存货 7+;$_,Xo<  
average yearly rent 平均年租 0LD$"0v/C3  
avoidance of double taxation 避免双重课税 Wv7hY"  
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 )kk10AZV-E  
qac8zt#2 C  
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