一些有用的会计术语(也不知道发的地方对不对)A

A: m,,FNYW  
A share Ａ股；甲类股份 lBbUA)z6  
abatement of tax 减税；减扣免税额 ]%RX\~Q.4  
ABN AMRO Bank N.V. 荷兰银行 K|n$-WDG}  
above-the-line expenditure 线上项目支出；经常预算支出 ^WZcM#~TL  
above-the-line receipt 线上项目收入；经常预算收入 `pHlGbrW  
ABSA Asia Limited 南非联合亚洲有限公司 Od?M4Ed(  
absolute change 绝对数值变更 w;RG*rv  
absolute expenditure 实际开支 o IUjd  
absolute guideline figure 绝对准则数字 OJkiTs{  
absolute interest 绝对权益 y2>XLELy  
absolute order of discharge 绝对破产解除令 %(
c5T
)B9  
absolute profit margin 绝对利润幅度 <0Mc\wy  
absolute value 实值；绝对值 \5]${vs&s  
absolutely vested interest 绝对既得权益 qM."W=XVN  
absorbed cost 已吸收成本；已分摊成本 {iyO96YI[^  
absorption 吸收；分摊；合并 'pJ46"D@m  
absorption rate 吸收率；摊配率；分摊率 Eagl
7'x  
ACB Finance Limited 亚洲商业财务有限公司 x"n!nT%Z  
acceptable form of reciprocity 合理的互惠条件 $6(,/}==0  
acceptable rate 适当利率；适当汇率 PWwz<AI+  
acceptance agreement 承兑协议 `*A!vO8  
acceptance for honour 参加承兑 Qj?qWVapA  
acceptor 承兑人；接受人；受票人 `30og]F0YJ  
acceptor for honour 参加承兑人 [r,ZM  
accident insurance 意外保险 1YGj^7V)|Z  
Accident Insurance Association of Hong Kong 香港意外保险公会 n^svRM]eQ  
accident insurance scheme 意外保险计划 y5td o'Ex  
accident year basis 意外年度基准 qhKW6v  
accommodation 通融；贷款 +w(sDH~kd  
accommodation bill 通融票据；空头票据 peA}/Jc  
accommodation party 汇票代发人 J?yNZK$WqN  
account balance 帐户余额；帐户结余 D[m+=-  
account book 帐簿 ^!={=No]  
account collected in advance 预收款项 DNP%]{J  
account current book 往来帐簿 Rmq8lU  
account of after-acquired property 事后取得的财产报告 $R\D[`y|  
account of defaulter 拖欠帐目 :'L^zGf  
account payable 应付帐款 yFIB/ln:  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 6D[m}/?Uy  
account receivable 应收帐款 WBo|0(#  
account receivable report 应收帐款报表 gUfLw  
account statement 结单；帐单；会计财务报表 H`js1b1n  
account title 帐户名称；会计科目 Mr5E\~K>s  
accountant's report 会计师报告 uxGY/Zf  
Accountant's Report Rules 会计师报告规则 X1A~#w>  
accounting and auditing procedure 会计与审计程序；会计与核数程序 9@nDXZPY&  
Accounting Arrangements 《会计安排》 %gF; A*  
accounting basis 会计基础 !>~W5c^  
accounting by Official Receiver 破产管理署署长呈交的帐目 Orb('Z,-3  
Accounting Circular 《会计通告》 b(hnouS  
accounting class 会计类别 WUVRwJ 5  
accounting date 记帐日期；会计结算日期 5h"moh9tG  
accounting for money 款项核算 : ryE`EhB  
Accounting Officer 会计主任 Im
NTk  
accounting period 会计报告期；会计期 -~nU&$ccL  
accounting policy 会计政策；会计方针 Hs%;uyI@$  
accounting practice 会计惯例 ])d_B\)Kck  
accounting principle 会计准则 E]^wsS>=  
accounting record 会计记录 cULASS`,  
accounting report 会计报告 6`KAl rH  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 k`LoRqF  
Accounting Society of China 中国会计学会 W?a{3B   
accounting statement 会计报表 3DNw=Ic0k  
accounting system 会计制度；会计系统 eYQq@lrWv  
accounting transaction 会计事项；帐务交易 t0
[H_  
accounting treatment 会计处理
mA ^[S.!  
accounting year 会计年度 \#(3r1(  
accretion 增值；添加 th@a./h"  
accrual 应计项目；应累算数目 6x1!!X+)+  
accrual basis 应计制；权责发生制 .qjVw?E  
accrual basis accounting 应计制会计；权责发生制会计 s0}OsHAj  
accrue 应累算；应计 @yBg)1AL  
accrued benefit 应累算利益 &3 QdQn,  
accrued charges 应计费用 QJBzv|  
accrued cumulative preference share dividend 应累算的累积优先股股息 F9hh- "(Z  
accrued expenses 应累算费用 E0;KTcZi  
accrued interest payable 应付利息；应计未付利息 kC=e>v  
accrued interest receivable 应收利息；应计未收利息 orGNza"A  
accrued right 累算权益 6$1d
d#  
accruing profit 应累算的利润 ohK_~  
accumulated fiscal reserve 累积财政储备 >^cP]gGY  
accumulated profit 累积利润；滚存溢利 %SV5PO@  
accumulated reserve 累积储备 ubC(%Y_k  
accumulation of surplus income 累积收益盈余 hXsd12  
acquired assets 既得资产 %/l9$>{  
acquisition 收购；购置；取得 8>Y  
acquisition cost 购置成本 -ZTe#
@J  
acquisition expenses 购置费用 I~LN)hqdo  
acquisition of 100% interest 收购全部股权 P@gVzx)M  
acquisition of control 取得控制权 a[<'%S#3x  
acquisition of fixed assets 购置固定资产 XIM!]  
acquisition of shell “买壳” 5XSr K  
acquisition price 收购价 U@W3x@  
act of God 天灾 ~9&#7fU  
acting partner 执事合伙人 `>M-J-J  
active market 买卖活跃的市场；交投畅旺的市场；旺市 m).S0  
active partner 积极参与的合伙人 QvM+]pdR6  
active trading 交投活跃 (=v :@\r  
actual circulation 实际流通 ` u#'  
actual cost 实际成本 p0 @,-  
actual expenditure 实际开支；实际支出 `
[hc{ynO|  
actual income 实际入息；实际收入；实际收益 X^!n'$^u  
actual market 现货市场 {1RI!#[\  
actual price 现货价；实际价格 ff.(X!  
actual profit 实际利润 T#;W5<"  
actual quotation 实盘；实际价位；实际报价 #) e
I]  
actual year basis 按实际年度计算 8]@)0q {r  
actuals 实货 [>5<&[A  
actuarial investigation 精算调查 #;9I3,@/Y  
actuarial principle 精算原则 ?2hS<qXX  
actuarial report 精算师报告 Ekb9=/  
Actuarial Society of Hong Kong 香港精算学会 ~H[  
actuarial valuation 精算师估值 _ZM$&6EC  
actuary 精算师 .Dn.|A  
ad referendum agreement 暂定协议；有待覆核的协定 GZxM44fP  
ad valorem duty 从价税；按值征税 a;=)`  
ad valorem duty system 从价税制 2nSX90@:  
ad valorem fee 从价费 ;x 9_  
ad valorem tariff 从价关税 en"]u,!  
additional allowance 额外免税额 6#Ag^A  
additional amount for unexpired risk 未过期风险的额外款额 pGQ
P9r%  
additional assessable profit 补加应评税利润 MAhJ>qe8 p  
additional assessment 补加评税 k[TVu5R  
additional commitment 额外承担 mAyc
fa  
additional commitment vote 额外承担拨款 =oN(1k^  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2K^D%U  
additional dependent parent allowance 供养父母额外免税额 sVk+E'q  
additional provision 额外拨款 ^/nj2"  
additional stamp duty 附加印花税 }ll&qb
 
additional tax 补加税罚款；补加税款 W'aZw9  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 UKYQ @m  
adjudged bankrupt 被裁定破产 F32N e6Y6"  
adjudicated bankrupt 裁定破产人 8v$2*$  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 XJx$HM&0M  
adjudication of bankruptcy 裁定破产；宣告破产 $uw[X  
adjudication of insolvency 裁定无力偿还债务 DtXQLL*fl(  
adjusted actual 经调整的实数；调整后的实数  =fJDFg  
adjusted current assets 经调整的流动资产；调整后的流动资产 !Zowe*`
 
adjusted figure 经调整的数字；调整后的数额 (mO{W   
adjusted liabilities 经调整的负债；调整后的负债 j_` [Z  
adjusted loss 经调整的亏损；调整后的亏损 s}2TJa  
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 D{-h2=V  
adjusted profit 经调整的利润；调整后的利润 "4Joou"U  
adjusted surplus 经调整的盈余额；调整后的盈余额 ;yfKYN[  
adjusted value 经调整的价值；调整后的价值 bYPkqitqz  
adjustment 调整；修订；理算〔保险〕 U3Fa.bC6}  
adjustment centre 调剂中心 vrRbUwL!  
adjustment lag 调整过程的时间差距；调整时差 ZXCq>  
adjustment mechanism 调整机制 }tq  
adjustment of loss 亏损调整 C5}c?=#bdf  
adjustment process 调整过程；调整程序 6`KR  
adjustment range 调整幅度 ,2t|(V*"&  
administered exchange rate 受管制汇率 $8/=@E{51  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 yyp0G
V.x  
administration expenses 行政费用 ?vmu,y  
administration fee 手续费；行政费 L<t>o":o  
administration in bankruptcy 破产管理 n$2IaE;v  
administration order 遗产管理令 u/wWP4'$J@  
administrator 管理人；遗产管理人 Hrjry$t/J  
administrator of the estate 遗产管理人 `SFA`B)[5@  
admission of debt 债项承认书 ,;3bPjey  
admission of proof 接纳债权证明 QO1pwrX<  
advance 放贷款项；垫付款项；预支款项；预付款项 dTV4 Q`Z  
advance account 暂支帐目；预付款帐户 F$L2bgQR?'  
advance compensation 预付补偿金 1NHiW v  
advance from shareholder 股东垫款 I5nxY)v  
advance pending reimbursement 预支以待日后付还 OyI?P_0u  
advanced economy 先进经济体系 jL9g.q4^  
advancement 预付；预付财产 -cgLEl1J  
advances warrant 垫款令 #7 )&`  
advancing 贷出 6MCLm.L  
adverse balance 逆差 /{)}y  
adverse exchange 逆汇 C bWz;
$r  
advertisement addressed to shareholders 在报章刊登的致股东通告 UB5CvM28  
advice for collection 托收通知书 NCrNlHIF  
advice of drawing 提款通知书；汇票通知书 Cz1Q@<)  
advice of payment 付款通知 / @v V^!#1  
Advisory Committee [Securities and Futures Commission] 4>x$I9^Y!  
谘询委员会〔证券及期货事务监察委员会〕 /"(`oe<  
Advisory Committee on Diversification 经济多元化谘询委员会 z3n273W>6  
affidavit 誓章；遗产申报誓章 hgYi ,e  
affidavit of no receipt 述明无收款的誓章 0V
RV.Ml  
affiliate 联号；联营公司；附属公司 a&^HvXO(>(  
affiliated company 附属公司；联号；联营公司 ro&/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 a+HGlj 2>  
affordability 负担能力 [
Rj_p&'  
African Development Bank [AfDB] 非洲开发银行 ^sF/-/ {?U  
after-acquired property 事后取得的财产 {l E\y9  
after-hours dealing 市后交易 yH=Hrz:<eM  
after-tax profit 税后盈利；税后利润；税后溢利 q8m{zSr  
agency agreement 代理协议 X!aC6gujOH  
agency expenses 代理机构的开支 @AB}r1E2  
agency fee 代理费 CpE LLA<  
Agency Law 《代理法》 (DLk+N4UHA  
agent 代理人；承销人 tPp9=e2[s  
agent of company 公司代理人 I cJy$+  
agent's fee 代理人费；经纪费 f|v5itO2  
aggregate 总计；总数；总体数字 COc,  
aggregate amount 总款额；总额 $_cO7d  
aggregate assets and liabilities 总体资产与负债 *VUD!`F  
aggregate at constant price 按固定价格计算的总体数字 H=/;  
aggregate demand 总需求 Sg&0a$  
aggregate gross position 总持仓量 mNII-XG  
aggregate limit 总限额 lU\v8!Ji  
aggregate of salaries tax 合计薪俸税 pZ`^0#Fo  
aggregate performance 总体表现；总体业绩 w@![rH6~F  
aggregate supply 总体供应 `4Swd
W n  
aggregate surplus 总盈余 D'8xP %P  
aggregate total 整体总额 MyZ5~jnr\  
aggregate value 总值；合计价值 Exb?eHO  
aggregated basis 合计基准 vVbBg; {  
aggregated net chargeable income 合计应课税入息实额 A!^ d8#~.  
aggregation 合并计算；合计；总和 +#RgHo?f  
aggregation of incomes of husband and wife 夫妇入息合并计算 =x xN3Ay  
aggregation of property 财产的总和 MdC}!&W  
agio 差价；贴水 `i `F$;  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 +=Y[RCXT  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment lcX'n8/3  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Qi=pP/Y  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment !g.?+~@  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 K^5f  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }R9>1u}6  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 e0"80"D  
agreement for a settlement 授产协议 ]lqe,>  
agreement for assignment 转让协议 (v,g=BS,  
agreement for sale 售卖协议；买卖协议 ;hgRMkmz4<  
agreement for sale and purchase 买卖协议 c]/X >8;  
agreement for the payment of interest 支付利息协议 B*@0
l:  
agreement for the repayment of money 还款协议 S4Q fx6:~h  
agreement of reinsurance 再保险协议 kgb:<{pJ  
Agricultural Bank of China 中国农业银行 ^KF%Z2:$  
air passenger departure tax 飞机乘客离境税 @$7'{*  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 tqFE>ojlI  
airport tax 机场税 r}\m%(i  
alcohol duty 酒精税 >2s31 {  
alienation 让与；让渡；转让 ]as+gZ8  
alimony 生活费；赡养费 Ja7yq{j  
All Ordinaries Index [AOI] 所有普通股指数 Q,LDn%+;B*  
all risks 全险；综合险 :|HCUZ*H(T  
All Sales Record for Stock Market 《股票市场成交报告》 oazY?E]}3  
Allied Capital Resources Limited 新联财务有限公司 'QdDXw5o  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ii5dTimRJ  
allocation letter 拨款信件 B9: i.rQ  
allocation of fund 分配款项；预留款项 0woLB#v9  
allocation of profit 利润分配；溢利分配 uj~(r=%  
allocation warrant 拨款令 ~]Weyb[N  
allotment 分配；配股 ["H2H rI2  
allotment notice 股份配售通知；配股通知 cK1 Fv6V#  
allotment of shares 股份分配 5F78)qu6N  
allowable 可获宽免；免税的 Krd0Gc~\|  
allowable business loss 可扣除的营业亏损 wBlo2WY  
allowable expenses 可扣税的支出 rqWD#FB=z  
allowance 免税额；津贴；备抵；准备金 e
9;5.m  
allowance for debts 债项的免税额 ~f6Q  
allowance for depreciation by wear and tear 耗损折旧免税额 O +u?Y  
allowance for funeral expenses 殡殓费的免税额 O~OM.:al&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 AsfmH-4)  
allowance for repairs and outgoings 修葺及支出方面的免税额 ._[uSBR'  
allowance to debtor 给债务人的津贴 Zs|m_O
G  
alteration of capital 资本更改 STL+tLJ  
alternate trustee 候补受托人 Tg@:mw5  
amalgamation 合并 SUb:0GUa  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3kavzB[  
ambit of charges 征税范围；收费范围 v05$"Ig  
amended valuation 经修订的估值 ++!'6!l  
American Commodities Exchange 美国商品交易所 0i>>CvAl}  
American Express Bank Limited 美国运通银行 <xlyk/  
American Stock Exchange 美国证券交易所 Tl L,dPM  
amortization 摊销 FL[,?RU?2  
amount due from banks 存放银行同业的款项 >aAsUL5W  
amount due from banks abroad 存放海外银行同业的款项 \'6%Ld5km  
amount due from holding companies 控股公司欠款 9>6?tb"f*H  
amount due from local banks 存放本港银行同业的款项 ?$6(@>`f&t  
amount due to banks 银行同业的存款 ]1s6=  
amount due to banks abroad 海外银行同业的存款 Xd@ d$  
amount due to holding companies 控股公司存款 v[4-?7-  
amount due to local banks 本港银行同业的存款 G.~Ffk  
amount due to outport banks 外埠银行同业的存款 SQ057V>'=  
amount for note issue 发行纸币的款额 5 )z'=  
amount of bond 担保契据的款额 Aj*|
r  
amount of consideration 代价款额 *o=[p2d"X  
amount of contribution 供款数额 &9EcgazV
 
amount of indebtedness 负债款额 2-%9k)KH  
amount of principal of the loan 贷款本金额 wW, n~W  
amount of rates chargeable 应征差饷数额 W.c>("gC  
amount of share capital 股本额 48)D%867.;  
amount of sums assured 承保款额 gLwrYG7@  
amount of variation 变动幅度 .1:B\R((  
amount of vote 拨款数额 e3k58  
amount payable 应付款额 r8Z.}<j  
amount receivable 应收款额 UmLBoy&*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 eWr2UXv$  
analysis 分析 :j`4nXm  
ancillary risk 附属风险 mq+x=  
annual account 周年帐目；周年帐目报表；年度决算；年结 TR9dpt+T  
annual accounting date 年结日期 Eih6?Lpu  
annual allowance 每年免税额；年积金；年度津贴；年津 skF}_  
annual balance 年度余额 fuT Bh6w&  
annual disposable income 每年可动用收入 - WQ)rz  
annual estimates 周年预算 zym6b@+jN  
annual fee 年费 g'NR\<6A  
annual general meeting 周年大会 l\
37/Z  
annual growth rate 年增率；每年增长率 MxqIB(5k  
annual long-term supplement 长期个案每年补助金 y9~:[jB  
annual pensionable emolument 可供计算退休金的年薪 oml^f~pm  
annual report 年报 Z3f}'vr  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1cS*T>`  
annual return 周年报表；周年申报表；每年报税表格 {$I1(DYN  
Annual Return Rules 《周年报表规则》 Ry40:;MYN  
annual review of consumer prices 每年消费物价回顾 jt0f*eYE8  
annual roll-forward basis 逐年延展方式 Pp.]/;  
annual salary 年薪 "}2I0tM  
annual statement 年度报表；年度决算表 Q>I7.c-M|  
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 SM4'3d&mf  
annuitant 年金受益人 fW$1f5g"  
annuity 年金 K.Y.K$NjP{  
annuity contract 年金合约 ]4B&8n!  
annuity on human life 人寿年金 ),lE8A{ H  
antecedent debt 先前的债项 A&{eC C  
ante-dated cheque 倒填日期支票 i.gagb   
anticipated expenditure 预期开支 'u9y\vUy  
anticipated net profit 预期纯利 9?uU%9r5P  
anticipated revenue 预期收入 6$t+Q~2G!  
anti-inflation measure 反通货膨胀措施 GHQm$|3I  
anti-inflationary stance 反通货膨胀立场 |<JBoE]3B  
apparent deficit 表面赤字 H#3Ma1z  
apparent financial solvency 表面偿债能力 [&)*jc16  
apparent partner 表面合伙人 l6N"{iXU  
application for personal assessment 个人入息课税申请书 SP;1XXlL  
application of fund 资金应用 s8;*Wt  
application to release as liquidator and to destruct the books of accounts and documents k{ulu  
申请免除清盘人职务及毁灭帐簿与文件 ]f6,4[  
appointed actuary 委任精算师 a&Me#H{  
appointed auditor 委任核数师；委任审计师 }[y_Fr0  
appointed trustee 委任的受托人 l)f 2T@bHl  
appointer 委任人 bZ}T;!U?I  
apportioned pro rata 按比例分摊 w3M F62:  
apportionment 分配；分摊 w& )ApfL  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4veXg/l  
apportionment formula 分摊方程式 L0*f(H  
apportionment of estate duty 遗产税的分摊 ++BQ==@  
appraisal 估价；评估 ,"5xKF+cS  
appreciable growth 可观增长 !?z"d  
appreciable impact 显着影响 cRWYS[O?-  
appreciable increase 可观增长 Pu(kCH{  
appreciation 增值；升值 ;Q<2Y#  
appreciation against other currencies 相对其他货币升值 v!#koqd1y.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _$yS4=.  
appreciation tax 增值税 @v/ 8}n  
appropriation 拨款；拨用；拨付 |`d-;pk!%  
appropriation account 拨款帐目 'M fVZho{  
Appropriation Bill 拨款法案
8peK[sz  
appropriation-in-aid system 补助拨款办法 9O\yIL  
approved assets 核准资产 /d>Jkv  
approved basket stock 认可一篮子证券 x??H%'rP  
approved budget 核准预算 ~BgNMO;|  
approved charitable donation 认可慈善捐款 \^d
YmU  
approved charitable institution 认可慈善机构 0U!_o2]  
approved currency 核准货币；认可货币 TVK*l*  
approved estimates 核准预算 >0cg  
approved estimates of expenditure 核准开支预算 ]Aj5 K  
approved overseas insurer 核准海外保险人 ITZ}$=   
approved overseas trust company 核准海外信托公司 {5(M  
approved pooled investment fund 核准汇集投资基金 vofBS   
approved provident fund scheme 认可公积金计划 :H/Rhx=  
approved provision 核准拨款 #<vzQ\~Y  
approved redeemable share 核准可赎回股份 db.~^][k  
approved regional stock 认可地区性证券 I.p"8I;  
approved retirement scheme 认可退休金计划 10tt':  
approved subordinated loan 核准附属贷款 =c
I> {  
arbitrage 套戥；套汇；套利 [x0*x~1B  
arbitrageur 套戥者；套汇者 ;".]W;I*O  
arbitrary amount 临时款项 cRSgP{hy  
arrangement 措施；安排；协定 %F(lq*8X  
arrears 欠款 ?>mpUH  
arrears of pay 欠付薪酬 cK75Chsu  
arrears of revenue 逾期未收税款；逾期未收的帐项 V=E5pB`Pr  
articles of association 组织章程；组织细则；组织章程细则 j3fq}>=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 B %  
ascertainment of profit 确定利润 H<   
"Asia Clear" “亚洲结算系统” -ug-rdXV  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 [6%y RQ_  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 UW&K\P  
Asian Development Fund [ADF] 亚洲发展基金 )Mh5q&ow  
Asian dollar bond 亚洲美元债券 {"_V,HmEF+  
Asian dollar market 亚洲美元市场 ]:Pkh./  
Asian dollar rate 亚洲美元利率 1n#{c5T  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 )H{OqZZYD  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 rfOrh^  
asked price 沽盘；喊价；索价；卖方报价 yJ!,>OQ%'  
assessable income 应评税入息 <o@__l.  
assessable loss 应评税亏损 Wv30;7~  
assessable profit 应评税利润 nbBox,zW  
assessable value 应评税值 y27MG  
assessed profit 估定利润 70Ei<  
assessed value 经评估价值 k>#-NPU$  
assessment 评税；评定；估价；评税单 9Yji34eDZ  
assessment number 评税编号；估价编号 k"+/DK,:  
assessment of additional tax 补加税评税 *
enT2Q  
assessment of performance 业绩评估；实绩评价 CL5t6D9Qi  
Assessor 评税主任 5o
R)  
asset price bubbles 资产价格泡沫 C <H$}f  
asset-backed securities 具资产保证的证券 zS `>65}e  
assets accretion 资产增值 >(W\Eh{J  
assets and liabilities 资产与负债 E :UJ"6  
assets betterment statement 资产递增表；资产改进表 j:0< tjE  
assets lending 实物放款；有抵押贷款 ~(eD 4"  
assets of the company passing on the death 死者去世时转移的公司资产 vH@b  
assets pledged as security for liabilities 用作负债抵押的资产 v&xhS yZ  
assets portfolio 资产投资组合 zI_pP?4;.q  
assets price 资产价格 SA~oGgk=P  
assets quality 资产质素 L/,M@1@R  
assets realization 资产变现 Kk>va->R  
assets refinancing arrangement 资产再集资安排 oSH]TL2@Cd  
assets securitization 资产证券化 ;eMb$px  
assets situated outside Hong Kong 在香港以外地方的资产 Kp
[
5"N8  
assets stripping 削减资产；拆卖资产 BUXlHh%<R  
assets value 资产值 -_

f-j  
assignee 承让人 2`
V(w[zTr  
assignment 转让；转让书；转让契 1Ch0O__2L  
assignment of interest 权益转让 6t4{aa!L|9  
assignment of letters patent and trade mark 专利证书及商标转让 jNAboSf2Y  
assignment of property 物业转让；物业转让书 /Mw0<#  
assignment right 转让权 oMKGM@V  
assignor 转让人 WISeP\:^  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 *-s':('R  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 +`TwBN,kp-  
associate member 附属会员 8zpTCae^=7  
associated body corporate 相联法人团体 `'ak/%Krh  
associated company 相联公司；联属公司 $ 3R5p  
associated corporation 相联法团 xS_
tB)C  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ;eP.B/N  
公认会计师公会〔英国〕 nDXy$f8  
Association of Futures Exchange Brokers 香港期货经纪协会 Suk;##I  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |q 0iX2W  
association of underwriters 承保人组织 qO>A
6  
assumption of control 接管 vcSb:('  
assurance 担保；保险；转易；转易书 MwWN;_#EO)  
assurance of interest 权益的转易 NZuylQ)0  
at 19XX price 按一九ＸＸ年价格计算 <^adt *m  
at a discount 按赔价计算；按贴水价格计算；打折扣 f4^\iZ{`G  
at a premium 按溢价计算；按升水价格计算 {QT:1U\.  
at call 通知付款；按通知 sl*&.F,v=  
at constant market price 按固定市价计算 OmaG|2u  
at constant price 按固定价格计算 e_llW(*l8^  
at cost 按成本计算 p:Zhg{sF  
at current market price 按当时市价计算；按现时市价计算 u7 {R; QKw  
at current price 按当时价格计算；按现时价格计算 KvlLcE~
`o  
at factor cost 按要素成本计算；按生产要素成本计算 kQ.3J.Q5  
at money-of-the-day price 按付款当日价格计算 !D9V9p  
at or better 按指定或较佳价位〔买卖指令〕 =]-D_$S~  
at par 按面值计算；平价 uD:tT~  
at sight 见票即付 )"s(
;kU!  
at the close 按收市盘 0;" >.  
at the opening 按开市盘 O_Z   
attestation 见证；见证条款 n ZzGak  
at-the-money option 平价期权 =]0AZ  
attorney 受权人；受托代表人 u
@kr;^m  
attornment 新拥有人承认书 l8d }g  
attributable profit 可归属利润 dhi9=Co;  
attributable share value 可归属股份价值 CjU?3Ag  
Auckland Stock Exchange 奥克兰证券交易所 oTf^-29d  
auction 拍卖 +  $/mh  
auctioneer 拍卖商 zl$z>z)  
audit 审计；核数 7@ mP;K0  
Audit Commission 审计署 34qfP{9!N  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] !p3vnOX6  
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〕 fUB+9G(Bx  
audit review 帐目审查 Kk/cI6`W  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 't3nh  
audited account 审计帐目；经审计的帐目 <s5s<q2  
audited annual account 经审计的周年帐目 j8ag}%  
audited balance sheet 经审计的资产负债表 zG~nRt{4  
auditor 核数师；核数主任；审计师 $!
:xjb  
auditor's certificate 核数师证明书；审计师证明书 k#<Y2FJa  
auditor's report 核数师报告；审计师报告 L_fiE3G|>  
Aussie bond 澳元债券 8z*/J=n  
austerity budget 紧缩预算 d'b q#r  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 %~qY\>  
Australia All Ordinaries Index 澳洲所有普通股票指数 JPkI+0  
Australian Dollar [AUD] 澳元 kSO:xS0 _N  
Australian Options Market 澳大利亚期权市场 ?^ `EI}g  
Australian Securities Commission 澳洲证券事务监察委员会 Med0O~T%  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 a`zw5  
Australian Stock Exchange 澳大利亚证券交易所 4"Pf0PD:  
Austrian Schilling [ATS] 奥地利先令 # |,c3$  
authentication 认证；鉴证 NV9H"fI  
authority to purchase 委托购买证；委购书 ),f d,  
authorization 认可；核准；授权；授权书 <O]B'Wc [  
authorization by direction 指示授权 =kn-F T  
authorization by instruction 指令授权 8[H)tKf8  
authorization by warrant 令状授权 jR{Rd}QtQ  
authorization of unit trust 单位信托的认可 ]D|Hq4ug  
authorized agent 指定代理人 $(;0;!t.  
authorized capital 法定资本 usI$  
authorized clerk 出市员 8\CmM\R  
authorized dealer 认可交易商 #l_hiD`;r  
authorized financial institution 认可财务机构 /` 4B-Y4M4  
authorized fund 认可基金 k_7agW  
authorized fund house 获授权的基金公司；认可基金公司 q@Sj$  
authorized institution 认可机构 yx/.4DW1Ua  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 2R`}}4<Z  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 s%t =*+L\  
authorized insurer 获授权保险人；获认可承保人 *gN
)a%9  
authorized investment 特准投资项目 t`vIcCXqyl  
authorized person 获授权人 S{c;n*xf  
authorized representative 获授权代表 0vcM+}rw  
authorized share capital 法定股本 3H@29TrJ+  
automated quotation system 自动报价系统 e"voXe  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 6#1:2ZHKG  
自动交易系统〔香港期货交易所有限公司〕 jW_FaPW(p  
automatic adjustment mechanism 自动调整机制 `rI[   
automatic adjustment system 自动调整系统 =s1Pf__<k  
Automatic Clearing House 自动票据交换所 #[NNb?`F  
automatic exchange rates accumulation system 自动化汇率累集系统 $Z4IPs  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 W&Kjh|[1QZ  
automatic teller machine [ATM] 自动柜员机 1TL~I-G&n  
autopay 自动转帐 N1u2=puJY  
available assets 可用资产 ah0  
available fiscal reserve 现存财政储备 "QCViR  
available profit 可用利润 -gb'DN1BG  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 T>pz?e^5&  
average 平均；平均数；海损 !<j
)D_  
average basic salary 平均基本薪金 '1Q [&  
average consumer expenditure 平均消费开支；一般消费开支 =bB7$#al  
average cost 平均成本 73kL>u  
average cost of land production 增辟土地平均成本 GYNLyd)  
average daily turnover 平均每日成交额 ?$AWY\  
average daily wage rate 平均每日工资率 ~[4zm$R^  
average expenditure pattern 平均开支模式 g=x1}nm  
average growth rate 平均增长率 [;hCwj#  
average net fixed assets 固定资产平均净值 SDICN0X*  
average of relatives 相对价格平均数 Y!lc/[8  
average price 平均价格 5 _ a-nWQ  
average propensity to consume 平均消费倾向；一般消费倾向 j-wz7B  
average propensity to save 平均储蓄倾向；一般储蓄倾向 g'1ASMuR  
average rate 平均率 \9s x_T  
average revenue 平均收入；平均收益 =CjN=FM  
average stock 平均库存；平均存货 nwPU{4#l<  
average yearly rent 平均年租 ^ ]CQd   
avoidance of double taxation 避免双重课税 U Zc%XZ`"V  
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 UIi`bbJ  
6$6Qk !%  
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