一些有用的会计术语(也不知道发的地方对不对)A

A: 7<NX;Fx  
A share Ａ股；甲类股份 8V4Qyi|@F  
abatement of tax 减税；减扣免税额 c&R.  
ABN AMRO Bank N.V. 荷兰银行 .+B!mmp  
above-the-line expenditure 线上项目支出；经常预算支出 Fs&m'g  
above-the-line receipt 线上项目收入；经常预算收入 TF3Tha]  
ABSA Asia Limited 南非联合亚洲有限公司 OFUN hbg  
absolute change 绝对数值变更 dQizM^j  
absolute expenditure 实际开支 fM2[wh@  
absolute guideline figure 绝对准则数字 bfa5X<8  
absolute interest 绝对权益 S - 7JDE>  
absolute order of discharge 绝对破产解除令 DJ<e=F!  
absolute profit margin 绝对利润幅度 kXG+zsT  
absolute value 实值；绝对值 `SIJszqc  
absolutely vested interest 绝对既得权益 AM Rj N;  
absorbed cost 已吸收成本；已分摊成本 6^ KDc  
absorption 吸收；分摊；合并 I>P</TE7  
absorption rate 吸收率；摊配率；分摊率 &[3!Lk`.0  
ACB Finance Limited 亚洲商业财务有限公司 EA8(_}  
acceptable form of reciprocity 合理的互惠条件 Jl^oDW  
acceptable rate 适当利率；适当汇率 8
zpK;+  
acceptance agreement 承兑协议 'TbA^U[  
acceptance for honour 参加承兑 )6AOP-M.9  
acceptor 承兑人；接受人；受票人 W<9GwMU  
acceptor for honour 参加承兑人 k$+&  
accident insurance 意外保险 G\P*zzSq  
Accident Insurance Association of Hong Kong 香港意外保险公会 SQt$-<>4\  
accident insurance scheme 意外保险计划 {= z%('^  
accident year basis 意外年度基准 s)To#  
accommodation 通融；贷款 1pz6e8p:m  
accommodation bill 通融票据；空头票据 ,U<Ku*}B  
accommodation party 汇票代发人 ?X:RrZ:/  
account balance 帐户余额；帐户结余 WxXVL"  
account book 帐簿 DO%YOv  
account collected in advance 预收款项 1,pg:=N9  
account current book 往来帐簿 +_`F@^R_  
account of after-acquired property 事后取得的财产报告 `Cb$
8;)z  
account of defaulter 拖欠帐目 -(1e!5_-@  
account payable 应付帐款 ltD:w{PO]  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,2?C^gxt  
account receivable 应收帐款 [hFyu|I!  
account receivable report 应收帐款报表 Z:n33xh=<  
account statement 结单；帐单；会计财务报表 :F<
a~_k  
account title 帐户名称；会计科目 =,?@p{g}  
accountant's report 会计师报告 ZW\h,8%  
Accountant's Report Rules 会计师报告规则 bxyU[`  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ME|"pJ  
Accounting Arrangements 《会计安排》 _wX'u,HrC  
accounting basis 会计基础 +osY iP5  
accounting by Official Receiver 破产管理署署长呈交的帐目 '.^JN
@  
Accounting Circular 《会计通告》 Fx.uPY.a  
accounting class 会计类别 Q!|71{5U  
accounting date 记帐日期；会计结算日期 / Sp+MB9  
accounting for money 款项核算 S"_vD<q  
Accounting Officer 会计主任 r+Z+x{  
accounting period 会计报告期；会计期 95(VY)_6#A  
accounting policy 会计政策；会计方针 QeQbO  
accounting practice 会计惯例 X5<L  
accounting principle 会计准则 bqLv81V  
accounting record 会计记录 _ !P
h1  
accounting report 会计报告 ]_-$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &V2G<gm0  
Accounting Society of China 中国会计学会 J7E/2Sl  
accounting statement 会计报表 s%/0WW0y^  
accounting system 会计制度；会计系统 (/N`Wu  
accounting transaction 会计事项；帐务交易 {@3=vBl%O+  
accounting treatment 会计处理 _c #P  
accounting year 会计年度 ~#j`+  
accretion 增值；添加 Y#N'bvE|%  
accrual 应计项目；应累算数目 =
0v{+#}  
accrual basis 应计制；权责发生制 lX7#3ti:  
accrual basis accounting 应计制会计；权责发生制会计 j
EI!t^#  
accrue 应累算；应计 .^v7LF]Q  
accrued benefit 应累算利益 LBM:>d5  
accrued charges 应计费用 dYO87
n  
accrued cumulative preference share dividend 应累算的累积优先股股息 yBr{nFOgdY  
accrued expenses 应累算费用 4H " *.l  
accrued interest payable 应付利息；应计未付利息 XM_S"  
accrued interest receivable 应收利息；应计未收利息 h2tzv~  
accrued right 累算权益 \zoJr)  
accruing profit 应累算的利润 DdFVOs|  
accumulated fiscal reserve 累积财政储备 )lW<:?k  
accumulated profit 累积利润；滚存溢利 v'iQLUgI  
accumulated reserve 累积储备 T&0tW"
r?  
accumulation of surplus income 累积收益盈余 nF//y}  
acquired assets 既得资产 =RV$8.Xp  
acquisition 收购；购置；取得 4 A  
acquisition cost 购置成本 F'h[g.\}  
acquisition expenses 购置费用 )c!f J7o:  
acquisition of 100% interest 收购全部股权 K+GjJ8  
acquisition of control 取得控制权 O0Z'vbFG  
acquisition of fixed assets 购置固定资产 + 6}FUi!"e  
acquisition of shell “买壳” *
/S,CV  
acquisition price 收购价 Yhx~
5p  
act of God 天灾 * dNMnZ@Y  
acting partner 执事合伙人 ,Y&kW'
2  
active market 买卖活跃的市场；交投畅旺的市场；旺市 oF3#]6`;/  
active partner 积极参与的合伙人 >&$V"*]  
active trading 交投活跃 lca.(3u  
actual circulation 实际流通 BS{">lPmx  
actual cost 实际成本
R.RCa$  
actual expenditure 实际开支；实际支出 &0o&!P8CB  
actual income 实际入息；实际收入；实际收益 -BjB>Vt  
actual market 现货市场 @cXY"hP`  
actual price 现货价；实际价格 0Ifd!  
actual profit 实际利润 lOE
bh  
actual quotation 实盘；实际价位；实际报价 *vj5J"Y(;t  
actual year basis 按实际年度计算 (d~'H{q  
actuals 实货 ; aMMIp  
actuarial investigation 精算调查 WFh!re%Z  
actuarial principle 精算原则 |epe;/  
actuarial report 精算师报告 8p!PR^OM@  
Actuarial Society of Hong Kong 香港精算学会 :`uo]B"  
actuarial valuation 精算师估值 c[;I\g  
actuary 精算师 Nd( $s[  
ad referendum agreement 暂定协议；有待覆核的协定 BE m%x0y  
ad valorem duty 从价税；按值征税 <vj&e(D^  
ad valorem duty system 从价税制 I 4EocM=  
ad valorem fee 从价费 z3$PrK%  
ad valorem tariff 从价关税 EoY570PN  
additional allowance 额外免税额 8
,H  
additional amount for unexpired risk 未过期风险的额外款额 fNlUc  
additional assessable profit 补加应评税利润  k/t4  
additional assessment 补加评税 ]V9\4#I4  
additional commitment 额外承担 8T2$0  
additional commitment vote 额外承担拨款 F4:ssy^  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 dFS+O;zE\  
additional dependent parent allowance 供养父母额外免税额 \C>I6{  
additional provision 额外拨款 !X,=RR`zT  
additional stamp duty 附加印花税 q= tDMK'h  
additional tax 补加税罚款；补加税款 ?^6RFbke+  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 9EH%[wfv  
adjudged bankrupt 被裁定破产 V1Fdt+#  
adjudicated bankrupt 裁定破产人 LOOv8'%O8  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 )>?K:y8I~  
adjudication of bankruptcy 裁定破产；宣告破产 j0OxR.S  
adjudication of insolvency 裁定无力偿还债务 {X<tUco  
adjusted actual 经调整的实数；调整后的实数 Karyipn}  
adjusted current assets 经调整的流动资产；调整后的流动资产 .+8w\>w6g  
adjusted figure 经调整的数字；调整后的数额 E.BMm/W
H  
adjusted liabilities 经调整的负债；调整后的负债 'DKP-R"  
adjusted loss 经调整的亏损；调整后的亏损 {j(,Q qB;f  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 6ZF5f^M^  
adjusted profit 经调整的利润；调整后的利润 <CH7jbK  
adjusted surplus 经调整的盈余额；调整后的盈余额 L1J"_.=P  
adjusted value 经调整的价值；调整后的价值 LUCpZ3F1  
adjustment 调整；修订；理算〔保险〕 / AW]12_  
adjustment centre 调剂中心 19lx;^b  
adjustment lag 调整过程的时间差距；调整时差 Dui<$jl0b  
adjustment mechanism 调整机制 }t-{,0  
adjustment of loss 亏损调整 uL1-@D,  
adjustment process 调整过程；调整程序 D!y Cnq=8  
adjustment range 调整幅度 ]~|zY5i!  
administered exchange rate 受管制汇率 `zTVup&  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 [g%oo3`A  
administration expenses 行政费用 w1.KRe{M  
administration fee 手续费；行政费
Q#vur o  
administration in bankruptcy 破产管理 oinF<-(  
administration order 遗产管理令 6T)D6;@L  
administrator 管理人；遗产管理人 KBOxr5w  
administrator of the estate 遗产管理人 2'/ ip@  
admission of debt 债项承认书 qUVV374N  
admission of proof 接纳债权证明 {=&pnu\  
advance 放贷款项；垫付款项；预支款项；预付款项 _jr%s  
advance account 暂支帐目；预付款帐户 BG=h1ybz  
advance compensation 预付补偿金 ni3^J5XW  
advance from shareholder 股东垫款 V-)q&cbW]q  
advance pending reimbursement 预支以待日后付还 iHR?]]RF  
advanced economy 先进经济体系 WSh+5](:  
advancement 预付；预付财产 \=nY&Ml  
advances warrant 垫款令 ]xFd_OHdb  
advancing 贷出 @(ev``L5g  
adverse balance 逆差 l3.HL> o  
adverse exchange 逆汇 A}W&=m8!  
advertisement addressed to shareholders 在报章刊登的致股东通告 xKIm2% U9  
advice for collection 托收通知书 7gvkd+-*  
advice of drawing 提款通知书；汇票通知书 (h2bxfV~+  
advice of payment 付款通知 UW40Y3W0  
Advisory Committee [Securities and Futures Commission] "&>$/b$  
谘询委员会〔证券及期货事务监察委员会〕 whD%Oz*f  
Advisory Committee on Diversification 经济多元化谘询委员会 fD V:ueO  
affidavit 誓章；遗产申报誓章 7kj
#3(e  
affidavit of no receipt 述明无收款的誓章 sl`\g1<{`  
affiliate 联号；联营公司；附属公司 )<!y_;$A  
affiliated company 附属公司；联号；联营公司 qQ^]z8g6P  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 <b{ApsRJf  
affordability 负担能力 }yXa1#3  
African Development Bank [AfDB] 非洲开发银行 k(V#{ YP  
after-acquired property 事后取得的财产 8Kv=Zp,?`  
after-hours dealing 市后交易 |2^cPnv?G&  
after-tax profit 税后盈利；税后利润；税后溢利 U@i+XZc"S  
agency agreement 代理协议 w+[r$+z!k  
agency expenses 代理机构的开支 I>fEwMk~  
agency fee 代理费 M$|^?U>cm  
Agency Law 《代理法》 02bv0  
agent 代理人；承销人 o-49o5:1  
agent of company 公司代理人 ?7(`2=J  
agent's fee 代理人费；经纪费 St'3e<  
aggregate 总计；总数；总体数字 |wWBV{^  
aggregate amount 总款额；总额 J
6=*F;x6E  
aggregate assets and liabilities 总体资产与负债 F~&bg
l[YZ  
aggregate at constant price 按固定价格计算的总体数字 -3F|)qwK  
aggregate demand 总需求 \z0"  
aggregate gross position 总持仓量 ~-|K5  
aggregate limit 总限额 BgUf:PT  
aggregate of salaries tax 合计薪俸税 L`3 g5)V  
aggregate performance 总体表现；总体业绩 Fvl_5l  
aggregate supply 总体供应 h=?#D0  
aggregate surplus 总盈余 eSJ5YeY)  
aggregate total 整体总额 {&G0jsA  
aggregate value 总值；合计价值 l2._Z Py  
aggregated basis 合计基准 mD=x3d  
aggregated net chargeable income 合计应课税入息实额 "1WwSh}Z  
aggregation 合并计算；合计；总和 qVE6ROSh  
aggregation of incomes of husband and wife 夫妇入息合并计算 P**h\+M>{  
aggregation of property 财产的总和 e=Kf<ZQt  
agio 差价；贴水 sBB>O@4  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 FG'F]fc%  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment r+d%*Dx  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 {rf.sN~M  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment vm 1vX;  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 "0pu_  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 6|~N5E~SX  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 SfEgmp-m  
agreement for a settlement 授产协议 w%KU@$  
agreement for assignment 转让协议 wtIXZUx  
agreement for sale 售卖协议；买卖协议 &O7]e3Ej  
agreement for sale and purchase 买卖协议 p^<*v8,~7  
agreement for the payment of interest 支付利息协议 2E;UHR  
agreement for the repayment of money 还款协议 =c[9:&5Q  
agreement of reinsurance 再保险协议 Gdb6 U{  
Agricultural Bank of China 中国农业银行 7CW
z)LT  
air passenger departure tax 飞机乘客离境税 T}M!A|   
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 =0 mf  
airport tax 机场税 Am{Vtl)i  
alcohol duty 酒精税 nj]l'~Y0  
alienation 让与；让渡；转让 LJ\uRfs  
alimony 生活费；赡养费 p gWBW9\  
All Ordinaries Index [AOI] 所有普通股指数 &,JrhMr\  
all risks 全险；综合险 W0R<^5_  
All Sales Record for Stock Market 《股票市场成交报告》 ..)O/g.  
Allied Capital Resources Limited 新联财务有限公司 aHuZzYQ*"j  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 bXmX@A$#Io  
allocation letter 拨款信件 a=]tqV_  
allocation of fund 分配款项；预留款项 g\ilK:r}  
allocation of profit 利润分配；溢利分配 k><k|P[|  
allocation warrant 拨款令 MZZEqsD5[  
allotment 分配；配股 l`>|XUf6  
allotment notice 股份配售通知；配股通知 Nb(c;|nV  
allotment of shares 股份分配 j0_)DG  
allowable 可获宽免；免税的 nc4KeEl  
allowable business loss 可扣除的营业亏损 U9[QdC  
allowable expenses 可扣税的支出 Na=.LW-ma=  
allowance 免税额；津贴；备抵；准备金 vz[oy|{F  
allowance for debts 债项的免税额 mu@He&w"  
allowance for depreciation by wear and tear 耗损折旧免税额 suiO%H^t  
allowance for funeral expenses 殡殓费的免税额 ] -iMo4H  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 avxr|uk  
allowance for repairs and outgoings 修葺及支出方面的免税额 9kZ[Z ,=>  
allowance to debtor 给债务人的津贴 EhB0w;c  
alteration of capital 资本更改 Kg4\:A7Sa.  
alternate trustee 候补受托人 bys5IOP{]o  
amalgamation 合并 KW`^uoY$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o"wvP~H  
ambit of charges 征税范围；收费范围 "tdF#>x  
amended valuation 经修订的估值 {wA(%e3_  
American Commodities Exchange 美国商品交易所 EX@wenR  
American Express Bank Limited 美国运通银行 @ LPs.e  
American Stock Exchange 美国证券交易所 R2,Z`I
 
amortization 摊销 wIeF(}VM  
amount due from banks 存放银行同业的款项 /u?ZwoTzY  
amount due from banks abroad 存放海外银行同业的款项 v,, .2UR4  
amount due from holding companies 控股公司欠款 ||yx?q6\h  
amount due from local banks 存放本港银行同业的款项 57@6O-t-  
amount due to banks 银行同业的存款 %wil'  
amount due to banks abroad 海外银行同业的存款 .6C9N{?Tqf  
amount due to holding companies 控股公司存款 %'+}-w  
amount due to local banks 本港银行同业的存款 vJI]ZnL{  
amount due to outport banks 外埠银行同业的存款
2zE gAc  
amount for note issue 发行纸币的款额 %JoHc?  
amount of bond 担保契据的款额 O2N7qV3U,  
amount of consideration 代价款额 (`'(`x#  
amount of contribution 供款数额 FWC\(f  
amount of indebtedness 负债款额 n4Xh}KtH  
amount of principal of the loan 贷款本金额 %'o'Kh''=  
amount of rates chargeable 应征差饷数额 Y2$wL9">  
amount of share capital 股本额 Q8| C>$n  
amount of sums assured 承保款额 9696EQ,I  
amount of variation 变动幅度 fj"1TtPq#  
amount of vote 拨款数额 V) xwlvX  
amount payable 应付款额 }IJE%  
amount receivable 应收款额 'wyS9^F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l;7T.2J'Z  
analysis 分析 qL2!\zt>g  
ancillary risk 附属风险 <Fo~|Nh|  
annual account 周年帐目；周年帐目报表；年度决算；年结 7up~8e$_  
annual accounting date 年结日期
n Nu~)X  
annual allowance 每年免税额；年积金；年度津贴；年津 {gT4Oq__  
annual balance 年度余额 BcXPgM!Xqz  
annual disposable income 每年可动用收入 pgUp1goAU  
annual estimates 周年预算 8f`r!/j  
annual fee 年费 wHuz~y6  
annual general meeting 周年大会 S/
,)X  
annual growth rate 年增率；每年增长率 W79Sz}):  
annual long-term supplement 长期个案每年补助金 FHbyL\Q  
annual pensionable emolument 可供计算退休金的年薪 >p*7)  
annual report 年报 5FMe&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V |cPAT%  
annual return 周年报表；周年申报表；每年报税表格 :;Xh`br  
Annual Return Rules 《周年报表规则》 zu_bno!  
annual review of consumer prices 每年消费物价回顾 _9f7@@b  
annual roll-forward basis 逐年延展方式 yOTC>?p%  
annual salary 年薪 TGDrTyI?y  
annual statement 年度报表；年度决算表 Yj"{aFK#u@  
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 nixIKOnjC  
annuitant 年金受益人 S\M
+*:7  
annuity 年金 KOhK#t>H@0  
annuity contract 年金合约 #W9{3JGUY  
annuity on human life 人寿年金 L_`D  
antecedent debt 先前的债项 .+) AeGh  
ante-dated cheque 倒填日期支票 3D}Pa  
anticipated expenditure 预期开支 MX7Y1  
anticipated net profit 预期纯利 w<LV5w+  
anticipated revenue 预期收入 X<sM4dwxE  
anti-inflation measure 反通货膨胀措施 :8t;_f  
anti-inflationary stance 反通货膨胀立场 LK|1[y^h  
apparent deficit 表面赤字 W:VX^8</  
apparent financial solvency 表面偿债能力 ;:  xE'-  
apparent partner 表面合伙人 B4/\=MXb  
application for personal assessment 个人入息课税申请书 ()^tw5e'^  
application of fund 资金应用 Og-v][  
application to release as liquidator and to destruct the books of accounts and documents oL U!x
 
申请免除清盘人职务及毁灭帐簿与文件 {%Rntb  
appointed actuary 委任精算师 sa?s[  
appointed auditor 委任核数师；委任审计师 .^xQtnq  
appointed trustee 委任的受托人 Z~AgZM R  
appointer 委任人 laRn![[  
apportioned pro rata 按比例分摊 @6kkt~>:  
apportionment 分配；分摊 +[Izz~_p  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ntxaFVD  
apportionment formula 分摊方程式 X=@bzL;eq  
apportionment of estate duty 遗产税的分摊 IOd
du2.(  
appraisal 估价；评估 0" F\V  
appreciable growth 可观增长 a! 3eZ,  
appreciable impact 显着影响 LGh#  
appreciable increase 可观增长 HDi_|{2^  
appreciation 增值；升值 SFjRSMi  
appreciation against other currencies 相对其他货币升值 f"-3'k
qo  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K BlJJH`z{  
appreciation tax 增值税 /$d#9Uv  
appropriation 拨款；拨用；拨付 PDpuHHB  
appropriation account 拨款帐目 GYrUB59  
Appropriation Bill 拨款法案 4(? Z1S  
appropriation-in-aid system 补助拨款办法 cTja<*W^xv  
approved assets 核准资产 LFAefl\  
approved basket stock 认可一篮子证券 g;~$xXn  
approved budget 核准预算 .U#oN_D  
approved charitable donation 认可慈善捐款 LfvNO/:,  
approved charitable institution 认可慈善机构 ,(B/R8ZF~  
approved currency 核准货币；认可货币 emHaZhh  
approved estimates 核准预算  p ~pl|  
approved estimates of expenditure 核准开支预算 e7yn"kd  
approved overseas insurer 核准海外保险人 /Yj; '\3  
approved overseas trust company 核准海外信托公司 CG ,H  
approved pooled investment fund 核准汇集投资基金 BPSie0  
approved provident fund scheme 认可公积金计划 +3J5j+  
approved provision 核准拨款 uHuL9Q^  
approved redeemable share 核准可赎回股份 JMfv|>=  
approved regional stock 认可地区性证券 oXQI"?^+  
approved retirement scheme 认可退休金计划 Et'&}NjI  
approved subordinated loan 核准附属贷款 x<5;#  
arbitrage 套戥；套汇；套利 4D[(X=FSU  
arbitrageur 套戥者；套汇者 !jR 1!i  
arbitrary amount 临时款项 J ql$ g  
arrangement 措施；安排；协定 4}t$Lf_  
arrears 欠款 q}]z8 L  
arrears of pay 欠付薪酬 ]P2Wa   
arrears of revenue 逾期未收税款；逾期未收的帐项 Wb5n> *  
articles of association 组织章程；组织细则；组织章程细则 N97WI+`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mUfANlQ:  
ascertainment of profit 确定利润 zG7y$\A  
"Asia Clear" “亚洲结算系统” 8CUl |I ~  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 MSb0J`  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 je74As[  
Asian Development Fund [ADF] 亚洲发展基金 n){u!z)Al  
Asian dollar bond 亚洲美元债券  GG(}#Z5h  
Asian dollar market 亚洲美元市场 b?-KC\}v  
Asian dollar rate 亚洲美元利率 m0*_  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3 jghV?I{T  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 -+0!Fkt@,  
asked price 沽盘；喊价；索价；卖方报价 &23{(]eO  
assessable income 应评税入息 :n OCs  
assessable loss 应评税亏损 c3)6{  
assessable profit 应评税利润 M1eM^m8U  
assessable value 应评税值 :m0pm@  
assessed profit 估定利润 { 3Qlx/6<  
assessed value 经评估价值 g6H`uO  
assessment 评税；评定；估价；评税单 brdY97s4  
assessment number 评税编号；估价编号 n],"!>=+  
assessment of additional tax 补加税评税 7Q|v5@;pU  
assessment of performance 业绩评估；实绩评价 .X"\ Mg  
Assessor 评税主任 ^@$T>SB1  
asset price bubbles 资产价格泡沫 |H%,>r`9S  
asset-backed securities 具资产保证的证券
VO<P9g$UD  
assets accretion 资产增值 '/fueku  
assets and liabilities 资产与负债 fS4 Ru  
assets betterment statement 资产递增表；资产改进表 EdCcnl?R6  
assets lending 实物放款；有抵押贷款 SpMHq_MLM  
assets of the company passing on the death 死者去世时转移的公司资产 36d6KS 7  
assets pledged as security for liabilities 用作负债抵押的资产 yW;]J87*  
assets portfolio 资产投资组合 ~"cqFdnO  
assets price 资产价格 ,[
u.5vC  
assets quality 资产质素 lGEfI&1%!  
assets realization 资产变现 17lc5#^L  
assets refinancing arrangement 资产再集资安排 Aj+0R?9tG  
assets securitization 资产证券化 %.s"l6 W  
assets situated outside Hong Kong 在香港以外地方的资产 5ZjM:wrF|  
assets stripping 削减资产；拆卖资产 RCMO?CBe  
assets value 资产值 ,ysn7Y{Y  
assignee 承让人 oYX#VX  
assignment 转让；转让书；转让契 7Pr5`#x#  
assignment of interest 权益转让 :+ AqY(Gz  
assignment of letters patent and trade mark 专利证书及商标转让 ~Dj_N$_+9  
assignment of property 物业转让；物业转让书 Lmc"qFzK  
assignment right 转让权 tj:>o#D  
assignor 转让人 O*1la/~m  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 u:>*~$f   
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?ehUGvV2  
associate member 附属会员 (y?`|=G-xT  
associated body corporate 相联法人团体 wTn"  
associated company 相联公司；联属公司 )C>M74Bt  
associated corporation 相联法团 b\+9#)Up@  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 41o~5:&  
公认会计师公会〔英国〕  KRh?{  
Association of Futures Exchange Brokers 香港期货经纪协会 ?r R, h{~  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 H?j}!JzAC  
association of underwriters 承保人组织 -l$-\(,M`#  
assumption of control 接管 ;CA7
\&L>  
assurance 担保；保险；转易；转易书 nn/_>%Y  
assurance of interest 权益的转易 <a=k"'0  
at 19XX price 按一九ＸＸ年价格计算 ig?Tj4kD  
at a discount 按赔价计算；按贴水价格计算；打折扣 W4=<hB  
at a premium 按溢价计算；按升水价格计算 h|.*V$3  
at call 通知付款；按通知 +w+qTZyky  
at constant market price 按固定市价计算 xcN >L  
at constant price 按固定价格计算 ]dHV^!  
at cost 按成本计算 WC 5v#*Jd  
at current market price 按当时市价计算；按现时市价计算 y_Nn%(j  
at current price 按当时价格计算；按现时价格计算 +WSM<S2 U  
at factor cost 按要素成本计算；按生产要素成本计算 -;t]e6[  
at money-of-the-day price 按付款当日价格计算 fYgX|#Me  
at or better 按指定或较佳价位〔买卖指令〕 K[i|OZWu  
at par 按面值计算；平价 ysQ8==`38i  
at sight 见票即付 G `JXi/#`  
at the close 按收市盘 >=ng?  
at the opening 按开市盘 g/x\#W  
attestation 见证；见证条款 G 4C 7  
at-the-money option 平价期权 EXT_x q  
attorney 受权人；受托代表人 +#g?rCz  
attornment 新拥有人承认书 &;oWmmvz{  
attributable profit 可归属利润 [X=Ot#?u ~  
attributable share value 可归属股份价值 {1]Of'x'  
Auckland Stock Exchange 奥克兰证券交易所 ZTP&*+d  
auction 拍卖 ch]Q%M  
auctioneer 拍卖商 A[X~:p.^G  
audit 审计；核数 2bt2h.a  
Audit Commission 审计署 c>e~$b8  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] qEB]Tj e[  
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〕 .\b# 0w  
audit review 帐目审查 xZ(VvINL'  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
9h 0^_|"  
audited account 审计帐目；经审计的帐目 /(skIvE|  
audited annual account 经审计的周年帐目 !_=3Dz  
audited balance sheet 经审计的资产负债表 ]
0)=0pc]E  
auditor 核数师；核数主任；审计师 (Y?"L_pC  
auditor's certificate 核数师证明书；审计师证明书 [<7Vv_\Q  
auditor's report 核数师报告；审计师报告 dtUt2r)6L;  
Aussie bond 澳元债券 r!J?Lc])8  
austerity budget 紧缩预算 *dm?,~f%<  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 GHo=)NTjy  
Australia All Ordinaries Index 澳洲所有普通股票指数 2j7e@p
r  
Australian Dollar [AUD] 澳元 _J`q\N K  
Australian Options Market 澳大利亚期权市场 pZe:U;bb  
Australian Securities Commission 澳洲证券事务监察委员会 zq&,KZ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 0YVkq?1x9  
Australian Stock Exchange 澳大利亚证券交易所 xt"GO b  
Austrian Schilling [ATS] 奥地利先令 3re|=_ Hy  
authentication 认证；鉴证 ZCS{D  
authority to purchase 委托购买证；委购书 '1yy&QUZq  
authorization 认可；核准；授权；授权书 (@1*-4
l  
authorization by direction 指示授权 hh>mX6A  
authorization by instruction 指令授权 ckPI^0A!  
authorization by warrant 令状授权 Rw\S-z/  
authorization of unit trust 单位信托的认可 M/mUY  
authorized agent 指定代理人 P(&9S`I  
authorized capital 法定资本 y #Xq@  
authorized clerk 出市员 v(2|n}qY  
authorized dealer 认可交易商 |,Xrt8O/[  
authorized financial institution 认可财务机构 _o-D},f*e  
authorized fund 认可基金 _oJq32  
authorized fund house 获授权的基金公司；认可基金公司 L(i*v5?  
authorized institution 认可机构 TGe{NUO  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -(fvb  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 *k#M;e  
authorized insurer 获授权保险人；获认可承保人 =+j>?Yi  
authorized investment 特准投资项目 s`:-6{E  
authorized person 获授权人 |4s`;4c&  
authorized representative 获授权代表 +]%d'h  
authorized share capital 法定股本 30v 3C7o=  
automated quotation system 自动报价系统 "' hc)58y  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] |_J[n!~f7  
自动交易系统〔香港期货交易所有限公司〕 idr,s\$>  
automatic adjustment mechanism 自动调整机制 `Vqpo/  
automatic adjustment system 自动调整系统 Q}MS $[y  
Automatic Clearing House 自动票据交换所 51k^?5cO  
automatic exchange rates accumulation system 自动化汇率累集系统 F!;0eS"xp  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 A+lP]Oy0S  
automatic teller machine [ATM] 自动柜员机 Qpc+1{BQ  
autopay 自动转帐 &S"o
jbb  
available assets 可用资产 /U#{6zeM[,  
available fiscal reserve 现存财政储备 JS<4%@  
available profit 可用利润 d= -/'_'  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 $6XCHVx  
average 平均；平均数；海损 N3Jfp3_b@  
average basic salary 平均基本薪金 zp2IpYQ,3  
average consumer expenditure 平均消费开支；一般消费开支 {IW pI *  
average cost 平均成本 nsJN)Pt  
average cost of land production 增辟土地平均成本 '_~=C-g  
average daily turnover 平均每日成交额 Ex ?)FL$4  
average daily wage rate 平均每日工资率 `_6!nkq8  
average expenditure pattern 平均开支模式 jtk2>Ol  
average growth rate 平均增长率 /M-%]sayj  
average net fixed assets 固定资产平均净值 Q-!a;/  
average of relatives 相对价格平均数 4u zyU_  
average price 平均价格 uwl;(zwh_  
average propensity to consume 平均消费倾向；一般消费倾向 G2%%$7Jj  
average propensity to save 平均储蓄倾向；一般储蓄倾向 dw60m,m  
average rate 平均率 U
'st\Dt  
average revenue 平均收入；平均收益 F-k3F80=  
average stock 平均库存；平均存货 1YA_`_@w  
average yearly rent 平均年租 O0{M3-  
avoidance of double taxation 避免双重课税 $:%?-xy(  
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 s fxQ  
9tVA.:FOZ  
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