一些有用的会计术语(也不知道发的地方对不对)A

A: awo'#Y2>  
A share Ａ股；甲类股份 , @UO
j=  
abatement of tax 减税；减扣免税额 BFw_T3}zn  
ABN AMRO Bank N.V. 荷兰银行 {e|.AD  
above-the-line expenditure 线上项目支出；经常预算支出 *]HnFP  
above-the-line receipt 线上项目收入；经常预算收入 q=->) &D%  
ABSA Asia Limited 南非联合亚洲有限公司 _p4]\LA  
absolute change 绝对数值变更 9s_^?
q  
absolute expenditure 实际开支 
tqpO3  
absolute guideline figure 绝对准则数字 @Q,Q"c2  
absolute interest 绝对权益 O!nS3%De  
absolute order of discharge 绝对破产解除令 `XH0S`B  
absolute profit margin 绝对利润幅度 hsrf2Xw[  
absolute value 实值；绝对值 ^?H|RAp  
absolutely vested interest 绝对既得权益 $m#^0%  
absorbed cost 已吸收成本；已分摊成本 dq.U#Rhrx  
absorption 吸收；分摊；合并 .B<Bqr@?8  
absorption rate 吸收率；摊配率；分摊率 +@^);b6  
ACB Finance Limited 亚洲商业财务有限公司 l3p :}A  
acceptable form of reciprocity 合理的互惠条件 3s?u05_  
acceptable rate 适当利率；适当汇率 tnnGM,"ol  
acceptance agreement 承兑协议 vTx>z\7q,  
acceptance for honour 参加承兑 SWx: -<  
acceptor 承兑人；接受人；受票人 nl 'MWP  
acceptor for honour 参加承兑人 v.<mrI#?  
accident insurance 意外保险 hT1JEu  
Accident Insurance Association of Hong Kong 香港意外保险公会 'I/_vqp@  
accident insurance scheme 意外保险计划 [5~mP`He  
accident year basis 意外年度基准 ";=!PL  
accommodation 通融；贷款 DqQp47kp  
accommodation bill 通融票据；空头票据 _rB,N#{2R=  
accommodation party 汇票代发人 -->0e{y  
account balance 帐户余额；帐户结余 CnL=s6XD'  
account book 帐簿 H}kSXKO8!8  
account collected in advance 预收款项 MuOKauYa  
account current book 往来帐簿 3%?t
Ut  
account of after-acquired property 事后取得的财产报告 }~+,x#  
account of defaulter 拖欠帐目 #at`7#K@  
account payable 应付帐款 g|]HS4y  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 YyxU/UnhG  
account receivable 应收帐款 K [DpH&  
account receivable report 应收帐款报表 t?G6|3
  
account statement 结单；帐单；会计财务报表 2lsUCQI;  
account title 帐户名称；会计科目 Sp X;nH-D  
accountant's report 会计师报告 aA#79LS  
Accountant's Report Rules 会计师报告规则 ~5&4
s  
accounting and auditing procedure 会计与审计程序；会计与核数程序 1b1Ab zN
 
Accounting Arrangements 《会计安排》 Q >/,QX  
accounting basis 会计基础 seEo)m`d  
accounting by Official Receiver 破产管理署署长呈交的帐目 T%)E!:}v  
Accounting Circular 《会计通告》 {>1FZsR49t  
accounting class 会计类别
?v M9 !  
accounting date 记帐日期；会计结算日期 ecs 0iW-,  
accounting for money 款项核算 +`GtZnt#  
Accounting Officer 会计主任 3:nBl?G<  
accounting period 会计报告期；会计期 <EUR:  
accounting policy 会计政策；会计方针 ^C'0Y.H S  
accounting practice 会计惯例 :+Ukwno?/  
accounting principle 会计准则 SdYf^@%}F  
accounting record 会计记录 =
${.*,o  
accounting report 会计报告 Qh&Qsyo%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _|GbU1Hz  
Accounting Society of China 中国会计学会 [-$ Do  
accounting statement 会计报表 ]S&ki
}i&  
accounting system 会计制度；会计系统 S
u,:f_If,  
accounting transaction 会计事项；帐务交易 !-7n69:G  
accounting treatment 会计处理 iWD|F-  
accounting year 会计年度 Z,#H\1v3lB  
accretion 增值；添加 0i_:J  
accrual 应计项目；应累算数目 klJ21j0Bb2  
accrual basis 应计制；权责发生制 rT[qh+KWe  
accrual basis accounting 应计制会计；权责发生制会计 2.z-&lFBZ  
accrue 应累算；应计 qMJJBl  
accrued benefit 应累算利益 #_35bg4h{  
accrued charges 应计费用 L_!ShE
  
accrued cumulative preference share dividend 应累算的累积优先股股息 6`CRT TJ7  
accrued expenses 应累算费用 EWD^=VITL  
accrued interest payable 应付利息；应计未付利息 '3672wF/  
accrued interest receivable 应收利息；应计未收利息 Ldjz-  
accrued right 累算权益 S/5QK(XLC)  
accruing profit 应累算的利润 0h@FHw2d  
accumulated fiscal reserve 累积财政储备 *[]E5U  
accumulated profit 累积利润；滚存溢利 X-HE9PT.  
accumulated reserve 累积储备 k B>F(^  
accumulation of surplus income 累积收益盈余 AChz}N$C  
acquired assets 既得资产 ^MvuFA,C  
acquisition 收购；购置；取得 AVpg  
acquisition cost 购置成本 ]Orx%8QS!  
acquisition expenses 购置费用 d>hv-nD  
acquisition of 100% interest 收购全部股权 (*$b
TI/~  
acquisition of control 取得控制权 jCJcVO>OZ  
acquisition of fixed assets 购置固定资产 DRQx5fgL  
acquisition of shell “买壳” Gc|)4c  
acquisition price 收购价 mtv8Bm=<  
act of God 天灾 @[3c1B6K  
acting partner 执事合伙人 S\TXx79PhC  
active market 买卖活跃的市场；交投畅旺的市场；旺市 *vaYI3{qN  
active partner 积极参与的合伙人 Kn~Rck| ]  
active trading 交投活跃 Zl5'%b$&  
actual circulation 实际流通 @zg}x0]  
actual cost 实际成本 )JS6W  
actual expenditure 实际开支；实际支出 Tsg9,/vXM  
actual income 实际入息；实际收入；实际收益 )SmnLvL  
actual market 现货市场 ^OY]Y+S`Ox  
actual price 现货价；实际价格 +%W8Juu  
actual profit 实际利润 ~(d {j}M
>  
actual quotation 实盘；实际价位；实际报价 1/Ts .\K3  
actual year basis 按实际年度计算 rz"$zc.)  
actuals 实货 5YD~l(,S1]  
actuarial investigation 精算调查 P'Rw/co  
actuarial principle 精算原则 NGc~%
0n  
actuarial report 精算师报告 Z[. M>|  
Actuarial Society of Hong Kong 香港精算学会 o&q>[c  
actuarial valuation 精算师估值 E]`7_dG+T  
actuary 精算师 dgw.OXa  
ad referendum agreement 暂定协议；有待覆核的协定 R_PF*q2 '  
ad valorem duty 从价税；按值征税 X.t4;  
ad valorem duty system 从价税制 q?(] Y*  
ad valorem fee 从价费 Yb+A{`  
ad valorem tariff 从价关税 OT{"C"%5t  
additional allowance 额外免税额 *1dDs^D#|  
additional amount for unexpired risk 未过期风险的额外款额 aas.-NT  
additional assessable profit 补加应评税利润 hN-@_XSw<I  
additional assessment 补加评税 Py)ZHML  
additional commitment 额外承担 Uq .6h  
additional commitment vote 额外承担拨款 $,4h\>1WP  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "313eeIt%i  
additional dependent parent allowance 供养父母额外免税额 GI%&.Vd  
additional provision 额外拨款 F_ F"3'[  
additional stamp duty 附加印花税 cszvt2BIg  
additional tax 补加税罚款；补加税款 sAkr-x?+M  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 J$3g3%t  
adjudged bankrupt 被裁定破产 @ma(py  
adjudicated bankrupt 裁定破产人 \Rny*px  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 (&:gD4.  
adjudication of bankruptcy 裁定破产；宣告破产 dVQ[@u1,  
adjudication of insolvency 裁定无力偿还债务 X06Lr!-%  
adjusted actual 经调整的实数；调整后的实数 I_J&>}V'  
adjusted current assets 经调整的流动资产；调整后的流动资产 [*',pG  
adjusted figure 经调整的数字；调整后的数额 s6bsV
AO>  
adjusted liabilities 经调整的负债；调整后的负债 bHwEd%f  
adjusted loss 经调整的亏损；调整后的亏损 I^?tF'E  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
kU<t~+  
adjusted profit 经调整的利润；调整后的利润 l[}4 X/  
adjusted surplus 经调整的盈余额；调整后的盈余额 c2npma]DZ  
adjusted value 经调整的价值；调整后的价值 tq3_az ~1  
adjustment 调整；修订；理算〔保险〕 ;m(iKwDt  
adjustment centre 调剂中心 C ^Y\?2h1  
adjustment lag 调整过程的时间差距；调整时差 8-2`S*  
adjustment mechanism 调整机制 4_R|3L  
adjustment of loss 亏损调整 w_(3{P[Iz  
adjustment process 调整过程；调整程序  THYw_]K  
adjustment range 调整幅度 -R`{]7V  
administered exchange rate 受管制汇率 YFO{i-*q  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 YT\@fgBt  
administration expenses 行政费用 g$nS6w|5H  
administration fee 手续费；行政费 5'lPXKn+L  
administration in bankruptcy 破产管理 #4^d#Gj  
administration order 遗产管理令 B 71/nt9  
administrator 管理人；遗产管理人 @]@|H?  
administrator of the estate 遗产管理人 A lU^,X  
admission of debt 债项承认书 i
od%YjZu  
admission of proof 接纳债权证明 ||$&o!;/L  
advance 放贷款项；垫付款项；预支款项；预付款项 %**f`L%jN  
advance account 暂支帐目；预付款帐户 P-@MLIC{  
advance compensation 预付补偿金 7zM:z,  
advance from shareholder 股东垫款 "j^i6RS  
advance pending reimbursement 预支以待日后付还 L|=5jn9 :  
advanced economy 先进经济体系 ";K w?  
advancement 预付；预付财产 A6&*VD  
advances warrant 垫款令 EApKN@<"  
advancing 贷出 ++0)KSvw  
adverse balance 逆差 Ed9Uw7  
adverse exchange 逆汇 v,KKn\X  
advertisement addressed to shareholders 在报章刊登的致股东通告 AJPvwu}D  
advice for collection 托收通知书 ;P@]7vkff  
advice of drawing 提款通知书；汇票通知书 b9.M'P\  
advice of payment 付款通知 )kD
/ 8  
Advisory Committee [Securities and Futures Commission] CKsV
s.:u  
谘询委员会〔证券及期货事务监察委员会〕 -pC8
L<  
Advisory Committee on Diversification 经济多元化谘询委员会 h@:K=ggK  
affidavit 誓章；遗产申报誓章 Zj`WRH4  
affidavit of no receipt 述明无收款的誓章 :KLXrr  
affiliate 联号；联营公司；附属公司 uw)7N(os\`  
affiliated company 附属公司；联号；联营公司 ym%UuC3^w  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Ni,nQ;9  
affordability 负担能力 uDF;_bli)H  
African Development Bank [AfDB] 非洲开发银行 '%NglC[J  
after-acquired property 事后取得的财产 AU{"G  
after-hours dealing 市后交易 fr@F7s5}  
after-tax profit 税后盈利；税后利润；税后溢利 9njwAKF?  
agency agreement 代理协议 !gsvF\XDM  
agency expenses 代理机构的开支 H];B?G';C  
agency fee 代理费 rd%%NnT"  
Agency Law 《代理法》 *IG$"nu  
agent 代理人；承销人 5(1:^:LGK  
agent of company 公司代理人 -3I3 X  
agent's fee 代理人费；经纪费 $NXP)Lic)  
aggregate 总计；总数；总体数字 aB9!}3@  
aggregate amount 总款额；总额 ud1M-lY\U  
aggregate assets and liabilities 总体资产与负债 .Ea
o|;  
aggregate at constant price 按固定价格计算的总体数字 \CbJU  
aggregate demand 总需求 UtZ,q!sg  
aggregate gross position 总持仓量 j)A#}4jd  
aggregate limit 总限额 {1W:@6tl  
aggregate of salaries tax 合计薪俸税 ccD+AGM.  
aggregate performance 总体表现；总体业绩 g)D_!iz  
aggregate supply 总体供应 KpLmpK1  
aggregate surplus 总盈余 U.%Kt,qB  
aggregate total 整体总额 {z#2gc'Q  
aggregate value 总值；合计价值 WjV15\,  
aggregated basis 合计基准 :=*deZ<  
aggregated net chargeable income 合计应课税入息实额 9"[;ld<  
aggregation 合并计算；合计；总和 uV/5f#)  
aggregation of incomes of husband and wife 夫妇入息合并计算 x(_[D08/TT  
aggregation of property 财产的总和 K=g</@L6R  
agio 差价；贴水 t}EMX9SQ  
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》 qe~x?FO_>  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment wp[Ug2;G  
《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》 $pGT1oF
[E  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment f:T?oR>2  
《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》 % RSZ.  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <n"BPXF~  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 D
#ddx  
agreement for a settlement 授产协议 QLA.;`HIE  
agreement for assignment 转让协议 bz>X~   
agreement for sale 售卖协议；买卖协议 {_rfhz  
agreement for sale and purchase 买卖协议 $6hPTc<C  
agreement for the payment of interest 支付利息协议 =YO ]m<  
agreement for the repayment of money 还款协议 5j%G7.S\  
agreement of reinsurance 再保险协议 6SSDc/  
Agricultural Bank of China 中国农业银行 \l%xuT  
air passenger departure tax 飞机乘客离境税 n
y={OhP-  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~E<2gMKjO  
airport tax 机场税 d:H'[l.F%  
alcohol duty 酒精税 ,Kit@`P%  
alienation 让与；让渡；转让 NW3c_]`=  
alimony 生活费；赡养费 4zug9kFK  
All Ordinaries Index [AOI] 所有普通股指数 my=f}%k=  
all risks 全险；综合险 RaZ>.5 D  
All Sales Record for Stock Market 《股票市场成交报告》 92+8z
X  
Allied Capital Resources Limited 新联财务有限公司 c\bL_  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 {pzj@b 1S  
allocation letter 拨款信件 0c_xPBbB+  
allocation of fund 分配款项；预留款项 I`>U#x*  
allocation of profit 利润分配；溢利分配 v9$!v^U"D  
allocation warrant 拨款令 rr<E#w  
allotment 分配；配股 3r\8v`^>  
allotment notice 股份配售通知；配股通知 d|`Ll  
allotment of shares 股份分配 v*;d  
allowable 可获宽免；免税的 lWbu`y  
allowable business loss 可扣除的营业亏损 Dn- gP  
allowable expenses 可扣税的支出 ITu19WG  
allowance 免税额；津贴；备抵；准备金 YFKE>+  
allowance for debts 债项的免税额 G)3I+uxn  
allowance for depreciation by wear and tear 耗损折旧免税额 _;<!8e$C  
allowance for funeral expenses 殡殓费的免税额 *Ak.KBg  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6|TSH$w_  
allowance for repairs and outgoings 修葺及支出方面的免税额 E+td~&x  
allowance to debtor 给债务人的津贴 IG-\&  
alteration of capital 资本更改 98m|&7  
alternate trustee 候补受托人 Fsx?(?tCMo  
amalgamation 合并 4 1_gak;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *O?c~UJhhV  
ambit of charges 征税范围；收费范围 _n&Nw7d2 M  
amended valuation 经修订的估值 rS8a/d~;0  
American Commodities Exchange 美国商品交易所 &)eg3P)7  
American Express Bank Limited 美国运通银行 @KG0QHyiU  
American Stock Exchange 美国证券交易所 ~%{2Z_t$  
amortization 摊销 \-<BUG]=  
amount due from banks 存放银行同业的款项 Onmmcem  
amount due from banks abroad 存放海外银行同业的款项 Z$oy;j99
y  
amount due from holding companies 控股公司欠款 Xtp8^4Va  
amount due from local banks 存放本港银行同业的款项 pYO =pL^Q  
amount due to banks 银行同业的存款 >1y6DC  
amount due to banks abroad 海外银行同业的存款 ?ukw6T  
amount due to holding companies 控股公司存款 ?Ua,ba*  
amount due to local banks 本港银行同业的存款 Tc2.ciU  
amount due to outport banks 外埠银行同业的存款 VYyija:  
amount for note issue 发行纸币的款额 W,q @ww u  
amount of bond 担保契据的款额 nHK(3Z4G  
amount of consideration 代价款额 V\~.  
amount of contribution 供款数额 5dBftTv?  
amount of indebtedness 负债款额 %36x'Dn?  
amount of principal of the loan 贷款本金额 yMs!6c*  
amount of rates chargeable 应征差饷数额 rk=D5E7  
amount of share capital 股本额 ^xo<$zn
 
amount of sums assured 承保款额 .nV2n@SR  
amount of variation 变动幅度 Ebg8qDE  
amount of vote 拨款数额 5/H,UL  
amount payable 应付款额 tDByOml8Ix  
amount receivable 应收款额 E-LkP;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^E&PZA\,;  
analysis 分析 8$00\><r  
ancillary risk 附属风险 -(VJ,)8t2  
annual account 周年帐目；周年帐目报表；年度决算；年结 ul{x|R  
annual accounting date 年结日期 mh }M|h5Im  
annual allowance 每年免税额；年积金；年度津贴；年津 Ts iJK  
annual balance 年度余额 |diI(2w  
annual disposable income 每年可动用收入 qY_qS=H^  
annual estimates 周年预算 yzK;  
annual fee 年费 
vSzpx  
annual general meeting 周年大会 t0)1;aBZ  
annual growth rate 年增率；每年增长率 8`=?_zF  
annual long-term supplement 长期个案每年补助金 {@Wv@H+4  
annual pensionable emolument 可供计算退休金的年薪 rTD+7 )E  
annual report 年报 ?vXgHDs^T  
Annual Report on the Consumer Price Index 《消费物价指数年报》 gLiJ&H  
annual return 周年报表；周年申报表；每年报税表格 6W1GvM\e  
Annual Return Rules 《周年报表规则》 \0$+*ejz  
annual review of consumer prices 每年消费物价回顾 s.3"2waZ=T  
annual roll-forward basis 逐年延展方式 "CJVt
O  
annual salary 年薪 j50vPV8m  
annual statement 年度报表；年度决算表 MJn-] E  
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 _k84#E0  
annuitant 年金受益人 K`*GZ+b|`  
annuity 年金 r924!zdbR  
annuity contract 年金合约 %L|fTndKH  
annuity on human life 人寿年金 HR>Y?B{  
antecedent debt 先前的债项 p8Vqy-:  
ante-dated cheque 倒填日期支票 OvfluFu7  
anticipated expenditure 预期开支 F!z0N&#  
anticipated net profit 预期纯利 .ZXoRT  
anticipated revenue 预期收入 >KKWhJ  
anti-inflation measure 反通货膨胀措施 q?,PFvs"  
anti-inflationary stance 反通货膨胀立场 mvn- QP~"  
apparent deficit 表面赤字 (f/(q-7VWt  
apparent financial solvency 表面偿债能力 -YoL.`s1  
apparent partner 表面合伙人 1ni+)p>]  
application for personal assessment 个人入息课税申请书 6jE.X  
application of fund 资金应用 ^'UM@dd?!  
application to release as liquidator and to destruct the books of accounts and documents N['DqS =  
申请免除清盘人职务及毁灭帐簿与文件 43=v2P0=Tj  
appointed actuary 委任精算师 xJq|,":gj  
appointed auditor 委任核数师；委任审计师 *_V+K  
appointed trustee 委任的受托人 hC
xg6e<[  
appointer 委任人 T
ykT(=  
apportioned pro rata 按比例分摊 &AiAd6  
apportionment 分配；分摊 ]uXJjS f  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0B6!$) *-i  
apportionment formula 分摊方程式 ~(kEGEF  
apportionment of estate duty 遗产税的分摊 osV6=  
appraisal 估价；评估 GT{4L]C  
appreciable growth 可观增长 72HA.!ry  
appreciable impact 显着影响 D%SOX N  
appreciable increase 可观增长 XM'tIE+
|  
appreciation 增值；升值 w[~G^x&  
appreciation against other currencies 相对其他货币升值 m^X51,+<  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )g5?5f;  
appreciation tax 增值税 ;0DoZ  
appropriation 拨款；拨用；拨付 9>RkFV  
appropriation account 拨款帐目 tBo\R?YRs  
Appropriation Bill 拨款法案 An2>]\L  
appropriation-in-aid system 补助拨款办法 Kda'N$|`  
approved assets 核准资产 mc{z  
approved basket stock 认可一篮子证券 !Ko2yn}6l  
approved budget 核准预算 l4C{LZ  
approved charitable donation 认可慈善捐款 hBgE%#`s  
approved charitable institution 认可慈善机构 g 9,"u_  
approved currency 核准货币；认可货币 +p u[JHF  
approved estimates 核准预算 {3Inj8a=?A  
approved estimates of expenditure 核准开支预算 1U\ap{z@  
approved overseas insurer 核准海外保险人 =m.Nm-g  
approved overseas trust company 核准海外信托公司 |Xt G9A>  
approved pooled investment fund 核准汇集投资基金 xAmtm"  
approved provident fund scheme 认可公积金计划 X[Y0r  
approved provision 核准拨款 |}zWH=6  
approved redeemable share 核准可赎回股份 %m&6'Rpfk  
approved regional stock 认可地区性证券 f*k7 @[rSv  
approved retirement scheme 认可退休金计划 qx
ZIH
 
approved subordinated loan 核准附属贷款 y)kxR  
arbitrage 套戥；套汇；套利 y-<
.l=6A  
arbitrageur 套戥者；套汇者 q,v<:sS9T  
arbitrary amount 临时款项 QM,#:m1o  
arrangement 措施；安排；协定 {}$9 70y  
arrears 欠款 -CPtYG[s  
arrears of pay 欠付薪酬 7x)Pt@c  
arrears of revenue 逾期未收税款；逾期未收的帐项 wAh]C;+{  
articles of association 组织章程；组织细则；组织章程细则 }[+uHR6L  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -()WTdIy  
ascertainment of profit 确定利润 VL%. maj  
"Asia Clear" “亚洲结算系统” :a wt7lqv  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 J4bP(=w!  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 vh,(]t  
Asian Development Fund [ADF] 亚洲发展基金 @SX%q&-  
Asian dollar bond 亚洲美元债券 ki1(b]rf  
Asian dollar market 亚洲美元市场 x0j5D  
Asian dollar rate 亚洲美元利率 P&`%VW3E  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ^'3c%&Zf3  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 xHgC':l(0  
asked price 沽盘；喊价；索价；卖方报价 (p]FI#y  
assessable income 应评税入息 ?Y"%BS+pt  
assessable loss 应评税亏损 pBtO1x6x/  
assessable profit 应评税利润 `[H^`  
assessable value 应评税值 :7e*- '  
assessed profit 估定利润 gt{kjrTv&  
assessed value 经评估价值 _CD~5EA:  
assessment 评税；评定；估价；评税单 WD5J2EePT  
assessment number 评税编号；估价编号 2A_1E\  
assessment of additional tax 补加税评税 MQ,K%_m8  
assessment of performance 业绩评估；实绩评价 ~ l}f@@u  
Assessor 评税主任 !y_FbJ8KC  
asset price bubbles 资产价格泡沫 9xA4;)36  
asset-backed securities 具资产保证的证券 Hf4_zd  
assets accretion 资产增值 ^\}MG!l  
assets and liabilities 资产与负债 |E+.y&0;  
assets betterment statement 资产递增表；资产改进表 ZRMim6a4X  
assets lending 实物放款；有抵押贷款 vQrxx  
assets of the company passing on the death 死者去世时转移的公司资产 FJ_JaIby  
assets pledged as security for liabilities 用作负债抵押的资产 B=A!hXNa  
assets portfolio 资产投资组合 7FH(C`uKi  
assets price 资产价格 _k:8ib2TQ  
assets quality 资产质素 !}Xoqamm  
assets realization 资产变现 Sn
r(<u  
assets refinancing arrangement 资产再集资安排 l";Yw]:^  
assets securitization 资产证券化 f' A$':Y  
assets situated outside Hong Kong 在香港以外地方的资产 T Q41i/{  
assets stripping 削减资产；拆卖资产 .7Mf(1:  
assets value 资产值 ~ QRjl  
assignee 承让人 9'MGv*Ho  
assignment 转让；转让书；转让契 z;JV3)E  
assignment of interest 权益转让 Sk{skvd;  
assignment of letters patent and trade mark 专利证书及商标转让 HK)m^!=  
assignment of property 物业转让；物业转让书 I\*6 >  
assignment right 转让权 %ap(=^|5  
assignor 转让人 Y0(4]X \ey  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 _[rFnyC+0V  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 jNj;#C)  
associate member 附属会员  IuY9Q8  
associated body corporate 相联法人团体 |WB-Ng  
associated company 相联公司；联属公司 )N 3^r>(e<  
associated corporation 相联法团 'TeH(?3G  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] XG|N$~N+2  
公认会计师公会〔英国〕 } =OE.cf@  
Association of Futures Exchange Brokers 香港期货经纪协会 Kx9u|fp5  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 c64^
u9  
association of underwriters 承保人组织 @)>Z+g  
assumption of control 接管 h,c*:  
assurance 担保；保险；转易；转易书 @c^ Dl  
assurance of interest 权益的转易 (dlp5:lQz  
at 19XX price 按一九ＸＸ年价格计算 C1^%!)  
at a discount 按赔价计算；按贴水价格计算；打折扣 a0NiVF-m%  
at a premium 按溢价计算；按升水价格计算 jG>W+lq  
at call 通知付款；按通知 9#9 UzKX#  
at constant market price 按固定市价计算 @gN"Q\;F  
at constant price 按固定价格计算 O2
fq9%lk  
at cost 按成本计算 Avw=*ZW  
at current market price 按当时市价计算；按现时市价计算 ///Lg{ie  
at current price 按当时价格计算；按现时价格计算 96w2qgc2  
at factor cost 按要素成本计算；按生产要素成本计算 bK:U:vpYm  
at money-of-the-day price 按付款当日价格计算 ((ebSu2-?$  
at or better 按指定或较佳价位〔买卖指令〕 A}ZZQ  
at par 按面值计算；平价 :k\#=u(
  
at sight 见票即付 ULiRuN0 6  
at the close 按收市盘 v
,i|:;G  
at the opening 按开市盘 N3"JouP  
attestation 见证；见证条款 1$b@C-B@g  
at-the-money option 平价期权 +2`BZ}5y  
attorney 受权人；受托代表人 TuQGF$n@  
attornment 新拥有人承认书 xM%4/QE+  
attributable profit 可归属利润 tp`1S+'~j  
attributable share value 可归属股份价值 SIp)&  
Auckland Stock Exchange 奥克兰证券交易所 #*bmwb*i  
auction 拍卖 y#'hOSR2  
auctioneer 拍卖商 )$]lf }  
audit 审计；核数 #gbB
// <  
Audit Commission 审计署 [6a-d>e{  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] =TD`Pet  
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〕 6+$2rS$1V  
audit review 帐目审查 g-qXS]y7  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 7}&:07U  
audited account 审计帐目；经审计的帐目 _:Qh1&h  
audited annual account 经审计的周年帐目 krfXvQJwJ  
audited balance sheet 经审计的资产负债表 <UGaIb  
auditor 核数师；核数主任；审计师 v@zi?D K  
auditor's certificate 核数师证明书；审计师证明书 BpIyw  
auditor's report 核数师报告；审计师报告 c`<2&ke  
Aussie bond 澳元债券 3y)\dln  
austerity budget 紧缩预算 \:;MFG'  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 z>N[veX%  
Australia All Ordinaries Index 澳洲所有普通股票指数 2|;|C8C  
Australian Dollar [AUD] 澳元 
/x49!8  
Australian Options Market 澳大利亚期权市场 _V$'nz#>e  
Australian Securities Commission 澳洲证券事务监察委员会 6nTM~]5.  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 (~DW_+?]'  
Australian Stock Exchange 澳大利亚证券交易所 E !!,JnU  
Austrian Schilling [ATS] 奥地利先令 x^K4&'</  
authentication 认证；鉴证 j !*,(  
authority to purchase 委托购买证；委购书 [oh06_rB  
authorization 认可；核准；授权；授权书 1gHe$dzXk  
authorization by direction 指示授权 ko@ej^  
authorization by instruction 指令授权 LSta]81B4L  
authorization by warrant 令状授权 $!O@Z8B  
authorization of unit trust 单位信托的认可 P}4&J ^  
authorized agent 指定代理人 .HZd.*  
authorized capital 法定资本 Xc-["y64  
authorized clerk 出市员 LhO\a  
authorized dealer 认可交易商 W'4/cO  
authorized financial institution 认可财务机构 5Od%Jh
tt  
authorized fund 认可基金 PIH\*2\/  
authorized fund house 获授权的基金公司；认可基金公司 ]r;rAOWVV  
authorized institution 认可机构 u[)X="-e#  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 :$D*ab^^P  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 SrKitSG  
authorized insurer 获授权保险人；获认可承保人 v*.R<-X:  
authorized investment 特准投资项目 O&?i#@5#  
authorized person 获授权人 kx&JY9(&#  
authorized representative 获授权代表 }<WJR Y6j  
authorized share capital 法定股本 [~N;d9H+*1  
automated quotation system 自动报价系统 =RWTjTZ   
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] btg= # u  
自动交易系统〔香港期货交易所有限公司〕 O=A R`r#u  
automatic adjustment mechanism 自动调整机制 ^t'mW;C$4  
automatic adjustment system 自动调整系统 eC5*Q=ai,  
Automatic Clearing House 自动票据交换所 ZSu.0|0#  
automatic exchange rates accumulation system 自动化汇率累集系统 vYRY?~8 C  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 CmB_g?K  
automatic teller machine [ATM] 自动柜员机 "=a3"/u  
autopay 自动转帐 P8m0]T.&x  
available assets 可用资产 i\CA6I  
available fiscal reserve 现存财政储备 !*v% s  
available profit 可用利润 B?%u<F  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 lfAy$qP"}  
average 平均；平均数；海损 $$ND]qM$M  
average basic salary 平均基本薪金 #ksDU  
average consumer expenditure 平均消费开支；一般消费开支 $^Xxn.B9  
average cost 平均成本 qlcd[Y*B  
average cost of land production 增辟土地平均成本 ~DD _n  
average daily turnover 平均每日成交额 "]"0d[d  
average daily wage rate 平均每日工资率 kZF]BPh.  
average expenditure pattern 平均开支模式 \oPe"k=  
average growth rate 平均增长率 _4>DuklH,  
average net fixed assets 固定资产平均净值 ;"&?Okz  
average of relatives 相对价格平均数 %<kfW&_>w  
average price 平均价格 {
jD?obs  
average propensity to consume 平均消费倾向；一般消费倾向 jnqp" Ult>  
average propensity to save 平均储蓄倾向；一般储蓄倾向 LGL;3EI  
average rate 平均率 +c_AAMe  
average revenue 平均收入；平均收益 s{dm,|?Jl,  
average stock 平均库存；平均存货 <pk*z9   
average yearly rent 平均年租 [j@ek  
avoidance of double taxation 避免双重课税 A}Iyl   
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 MNs<yQ9I'  
W,~*pyLdO  
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