一些有用的会计术语(也不知道发的地方对不对)A

A: 94{)"w]  
A share Ａ股；甲类股份 HH8;J66I&  
abatement of tax 减税；减扣免税额 etyCrQ ?U  
ABN AMRO Bank N.V. 荷兰银行 c@(1:,R  
above-the-line expenditure 线上项目支出；经常预算支出 hH`Jb77L  
above-the-line receipt 线上项目收入；经常预算收入 2+'|kt2  
ABSA Asia Limited 南非联合亚洲有限公司 /\J|Uj  
absolute change 绝对数值变更 *vnXlV4L  
absolute expenditure 实际开支 xmr|'}Pt[  
absolute guideline figure 绝对准则数字 p)3nyN=|_  
absolute interest 绝对权益 #mLuU  
absolute order of discharge 绝对破产解除令 ?2ItB`<(  
absolute profit margin 绝对利润幅度 ntGq" o  
absolute value 实值；绝对值 })[($$f/  
absolutely vested interest 绝对既得权益 P^[/Qi}j  
absorbed cost 已吸收成本；已分摊成本  AmcC:5  
absorption 吸收；分摊；合并 Q\9K2=4  
absorption rate 吸收率；摊配率；分摊率 wqy^8N[K]  
ACB Finance Limited 亚洲商业财务有限公司 %{C)1*M7  
acceptable form of reciprocity 合理的互惠条件 m<:IFx#  
acceptable rate 适当利率；适当汇率 _ 08];M|  
acceptance agreement 承兑协议 2a`J%A  
acceptance for honour 参加承兑 *eUc.MX6x  
acceptor 承兑人；接受人；受票人 ~Ltr.ci  
acceptor for honour 参加承兑人 _]|Qec)  
accident insurance 意外保险 <9ifPSvJ  
Accident Insurance Association of Hong Kong 香港意外保险公会 B4yh3cf  
accident insurance scheme 意外保险计划 )X5(#E  
accident year basis 意外年度基准 EGS%C%>l/o  
accommodation 通融；贷款 XP?*=Z]  
accommodation bill 通融票据；空头票据 </s,pe79B  
accommodation party 汇票代发人 maC>LBa2/  
account balance 帐户余额；帐户结余 >"("*3AO  
account book 帐簿 Zw$ OKU  
account collected in advance 预收款项 
\[#t<dD  
account current book 往来帐簿 G{RTH_p
 
account of after-acquired property 事后取得的财产报告 v
PmnN^  
account of defaulter 拖欠帐目 Yc`<S
 
account payable 应付帐款 _k2w(ew?  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 f=aIXhiYU  
account receivable 应收帐款 8_xLl2  
account receivable report 应收帐款报表 S~3\3qt$  
account statement 结单；帐单；会计财务报表 ZHkw6@|  
account title 帐户名称；会计科目 ;&f1vi4  
accountant's report 会计师报告 ^od<JD4  
Accountant's Report Rules 会计师报告规则 6D/'`  
accounting and auditing procedure 会计与审计程序；会计与核数程序 3nFt1E   
Accounting Arrangements 《会计安排》 EJm4xkYLj1  
accounting basis 会计基础 fz}?*vPW  
accounting by Official Receiver 破产管理署署长呈交的帐目 :a3xvN-l  
Accounting Circular 《会计通告》 G
7-!`-Nk  
accounting class 会计类别 - k`.j  
accounting date 记帐日期；会计结算日期 "C
74  
accounting for money 款项核算 nQ=aLV+'  
Accounting Officer 会计主任 qLjT.7 .x  
accounting period 会计报告期；会计期 z%:&#1)  
accounting policy 会计政策；会计方针 uLVBM]Qj  
accounting practice 会计惯例 AyVrk
8G  
accounting principle 会计准则 !wh&>3~  
accounting record 会计记录 'fY9a(Xt.  
accounting report 会计报告 #a,9B-X  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ({[,$dEa;  
Accounting Society of China 中国会计学会 V'StvU  
accounting statement 会计报表 -MfQ&U  
accounting system 会计制度；会计系统 z"379b7cN  
accounting transaction 会计事项；帐务交易 $<w)j!  
accounting treatment 会计处理 =u|~ <zQw  
accounting year 会计年度 9DE)S)e8  
accretion 增值；添加 ::"E?CQLV  
accrual 应计项目；应累算数目 i@zY9,b  
accrual basis 应计制；权责发生制 V3.t;.@  
accrual basis accounting 应计制会计；权责发生制会计 zxKCVRJ  
accrue 应累算；应计 kso*}u
h0  
accrued benefit 应累算利益 gx;O6S{  
accrued charges 应计费用 )^/0cQcJ  
accrued cumulative preference share dividend 应累算的累积优先股股息 PW)aLycPK  
accrued expenses 应累算费用 =~|:t&v=c  
accrued interest payable 应付利息；应计未付利息 x-_vl 9P)  
accrued interest receivable 应收利息；应计未收利息 cm@;*  
accrued right 累算权益 Vb)zZ^va+  
accruing profit 应累算的利润 91d },Mq:  
accumulated fiscal reserve 累积财政储备 6 bO;&  
accumulated profit 累积利润；滚存溢利 :
6Pad  
accumulated reserve 累积储备  CL3xg)x6  
accumulation of surplus income 累积收益盈余 kGHC]Fb)  
acquired assets 既得资产 |_zO_Frtp  
acquisition 收购；购置；取得 5 9-!6;T  
acquisition cost 购置成本 O#_x)13  
acquisition expenses 购置费用 :&yDqoQKJ  
acquisition of 100% interest 收购全部股权 ^:cRp9l"7  
acquisition of control 取得控制权 P))^vUt~  
acquisition of fixed assets 购置固定资产 FFzH!=7T?  
acquisition of shell “买壳” qnIew?-*  
acquisition price 收购价 12(wj6Q  
act of God 天灾 i_l+:/+G+  
acting partner 执事合伙人 ]~jN^"o_B  
active market 买卖活跃的市场；交投畅旺的市场；旺市 )bDnbO$s_  
active partner 积极参与的合伙人 >i~
^TY-&  
active trading 交投活跃 ~F[L4y!sL  
actual circulation 实际流通 ?L|yaC~  
actual cost 实际成本 .j?kEN?
w  
actual expenditure 实际开支；实际支出 O@&+} D>  
actual income 实际入息；实际收入；实际收益 z<n-Gzwk  
actual market 现货市场 tXq)nfGe{  
actual price 现货价；实际价格 !OE*z $\  
actual profit 实际利润 FPv"N'/  
actual quotation 实盘；实际价位；实际报价 l(:kfR~AC  
actual year basis 按实际年度计算 )=_ycf^MC  
actuals 实货 Y&f\VNlT  
actuarial investigation 精算调查 #`ejU&!6  
actuarial principle 精算原则 :zp`6l  
actuarial report 精算师报告 JN[0L:  
Actuarial Society of Hong Kong 香港精算学会 .v])S}K  
actuarial valuation 精算师估值 _\zQ"y|G  
actuary 精算师 {fz$Z!8-  
ad referendum agreement 暂定协议；有待覆核的协定 k-jahm4  
ad valorem duty 从价税；按值征税 oXgdLtsu  
ad valorem duty system 从价税制 IeTdN_8  
ad valorem fee 从价费 0k[2jh  
ad valorem tariff 从价关税 @d&H]5  
additional allowance 额外免税额 yrr) y  
additional amount for unexpired risk 未过期风险的额外款额 <z0WLw0'z  
additional assessable profit 补加应评税利润 _vl}*/=Hc  
additional assessment 补加评税 4JMiyiW&  
additional commitment 额外承担 /q1s;I  
additional commitment vote 额外承担拨款 .-]R9KjR1J  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !I8f#'p  
additional dependent parent allowance 供养父母额外免税额 };katqzEg  
additional provision 额外拨款
x;#zs64f  
additional stamp duty 附加印花税 z2 hFn&  
additional tax 补加税罚款；补加税款 %SA!p;  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @*O?6>  
adjudged bankrupt 被裁定破产 j1U 5~%^  
adjudicated bankrupt 裁定破产人 u, kU$  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 erFv(eaDK  
adjudication of bankruptcy 裁定破产；宣告破产 0(\+-<  
adjudication of insolvency 裁定无力偿还债务 97`WMs
  
adjusted actual 经调整的实数；调整后的实数 JUt7En;XE  
adjusted current assets 经调整的流动资产；调整后的流动资产 }iww:H-1  
adjusted figure 经调整的数字；调整后的数额 Mi0sC24b|  
adjusted liabilities 经调整的负债；调整后的负债 AEg(m<t  
adjusted loss 经调整的亏损；调整后的亏损 S
vuTc!$?  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 63&^BW  
adjusted profit 经调整的利润；调整后的利润 ,YLF+^w-  
adjusted surplus 经调整的盈余额；调整后的盈余额 P+(i^=S  
adjusted value 经调整的价值；调整后的价值 ^[q /Mw  
adjustment 调整；修订；理算〔保险〕 Xs$Ufi  
adjustment centre 调剂中心 ^mPPyT,(  
adjustment lag 调整过程的时间差距；调整时差 (03pJV&K  
adjustment mechanism 调整机制 8]"(!i_;)  
adjustment of loss 亏损调整 ^&[+H8$  
adjustment process 调整过程；调整程序 ")UwkF  
adjustment range 调整幅度 #h'@5 l  
administered exchange rate 受管制汇率 :td ~g;w  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ";NRzY  
administration expenses 行政费用 -$-8W  
administration fee 手续费；行政费 1wn&js C  
administration in bankruptcy 破产管理 WeJ@xL  
administration order 遗产管理令 Xu}U{x>  
administrator 管理人；遗产管理人 \caH pof  
administrator of the estate 遗产管理人 FN87^.^2S  
admission of debt 债项承认书 MDO$m g  
admission of proof 接纳债权证明 ^vni&sJ  
advance 放贷款项；垫付款项；预支款项；预付款项 wEEn?  
advance account 暂支帐目；预付款帐户 0^l%j8/  
advance compensation 预付补偿金 L^0v\  
advance from shareholder 股东垫款 pGGmA;TC1  
advance pending reimbursement 预支以待日后付还 ?S[Y:<R{:  
advanced economy 先进经济体系 *3+-W  
advancement 预付；预付财产 ,/2LY4` 5  
advances warrant 垫款令 3S
~(:#|  
advancing 贷出 dE(tFZx  
adverse balance 逆差 q{' ~+Nq  
adverse exchange 逆汇 z@U}~TvP  
advertisement addressed to shareholders 在报章刊登的致股东通告 IOl+t,0x&  
advice for collection 托收通知书 l
*}FXL  
advice of drawing 提款通知书；汇票通知书 EbK0j?  
advice of payment 付款通知 &t}?2>:  
Advisory Committee [Securities and Futures Commission] c$H+g,7xQ-  
谘询委员会〔证券及期货事务监察委员会〕 p]gT&[iJ  
Advisory Committee on Diversification 经济多元化谘询委员会 `!4,jd  
affidavit 誓章；遗产申报誓章 F4C!CUI  
affidavit of no receipt 述明无收款的誓章 +l0g`:  
affiliate 联号；联营公司；附属公司 93Yn`Av;  
affiliated company 附属公司；联号；联营公司 M"Y0jQ(  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 "lVqU  
affordability 负担能力 ]\c,BWC@e  
African Development Bank [AfDB] 非洲开发银行 \vbk#G hH  
after-acquired property 事后取得的财产 e@]
-D FG  
after-hours dealing 市后交易 ff2d@P,!  
after-tax profit 税后盈利；税后利润；税后溢利 %,V YiW0  
agency agreement 代理协议 wSXVyg{  
agency expenses 代理机构的开支 nb,2,H  
agency fee 代理费 h#.N3o  
Agency Law 《代理法》 [c&B|h=>  
agent 代理人；承销人 OI/@3"L{  
agent of company 公司代理人 W<,F28jI3v  
agent's fee 代理人费；经纪费 '\7G@g?UZ  
aggregate 总计；总数；总体数字 tY/vL^mi  
aggregate amount 总款额；总额 rpV1y$n<F  
aggregate assets and liabilities 总体资产与负债 ?u$u?j|N  
aggregate at constant price 按固定价格计算的总体数字 L^J-("e_  
aggregate demand 总需求 4,P bg|  
aggregate gross position 总持仓量 URTzX 2'[  
aggregate limit 总限额 R= 5**  
aggregate of salaries tax 合计薪俸税 J7$_VP  
aggregate performance 总体表现；总体业绩 n! h7
 
aggregate supply 总体供应 n=sXSxl  
aggregate surplus 总盈余 1TN}GsAj  
aggregate total 整体总额 b{Zpux+  
aggregate value 总值；合计价值 b$JBL_U5Ch  
aggregated basis 合计基准 3=.Y,ENM;  
aggregated net chargeable income 合计应课税入息实额 On_@HQ/FI  
aggregation 合并计算；合计；总和 6ghx3_%w  
aggregation of incomes of husband and wife 夫妇入息合并计算 D]03eu  
aggregation of property 财产的总和 1=VJ&D;  
agio 差价；贴水 VD7i52xS  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
kdrod[S  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 1%
~ZRmd e  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Im72Vt:p-  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment iLX_T]1  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 v! hY  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment zqySm)o]  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 F2I 5qC/  
agreement for a settlement 授产协议 Fd$!wBL  
agreement for assignment 转让协议 9";sMB}W*  
agreement for sale 售卖协议；买卖协议 =?Fkn4t  
agreement for sale and purchase 买卖协议 nHOr AD|&  
agreement for the payment of interest 支付利息协议 kBWrqZ6  
agreement for the repayment of money 还款协议 ](0mjE04<d  
agreement of reinsurance 再保险协议 Ud%s^A
-qS  
Agricultural Bank of China 中国农业银行 =\kMXB  
air passenger departure tax 飞机乘客离境税 d j5hv
~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 d5m`Bm-{  
airport tax 机场税 %j,iAUE<  
alcohol duty 酒精税 '0aG N<c  
alienation 让与；让渡；转让 }d Ad$^  
alimony 生活费；赡养费 k3Cz9Vt%  
All Ordinaries Index [AOI] 所有普通股指数 hvV_xD8|  
all risks 全险；综合险 @R6 ttx  
All Sales Record for Stock Market 《股票市场成交报告》 ;iQEkn2T|}  
Allied Capital Resources Limited 新联财务有限公司 hwnJE958L  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 YlK7;yrq(  
allocation letter 拨款信件 p3951-D  
allocation of fund 分配款项；预留款项 FiAY\4  
allocation of profit 利润分配；溢利分配 .K8w8X/3  
allocation warrant 拨款令 Sb&lhgW]c  
allotment 分配；配股 )]6hy9<  
allotment notice 股份配售通知；配股通知 8/%6@Y"Y*  
allotment of shares 股份分配 :py\|  
allowable 可获宽免；免税的 PRu&3BP  
allowable business loss 可扣除的营业亏损 2b@tj 5  
allowable expenses 可扣税的支出 z}4L=KR\v  
allowance 免税额；津贴；备抵；准备金 ,_v|#g@{  
allowance for debts 债项的免税额 n.6
T OF  
allowance for depreciation by wear and tear 耗损折旧免税额 `FF8ie8L  
allowance for funeral expenses 殡殓费的免税额 D)b}f`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,^s0</ve  
allowance for repairs and outgoings 修葺及支出方面的免税额 _r Y,}\  
allowance to debtor 给债务人的津贴 ;@mRo`D`  
alteration of capital 资本更改 Gs0H@  
alternate trustee 候补受托人 k#>hg#G  
amalgamation 合并 R`'1t3p0i  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \}*k)$
r  
ambit of charges 征税范围；收费范围 - xm{&0e)  
amended valuation 经修订的估值 dbdM"z4  
American Commodities Exchange 美国商品交易所 $hrIO+  
American Express Bank Limited 美国运通银行 w`HI]{hE~N  
American Stock Exchange 美国证券交易所 P87# CAN  
amortization 摊销 ~W0(1# i  
amount due from banks 存放银行同业的款项 ~eh0[mF^]  
amount due from banks abroad 存放海外银行同业的款项 #&.
]" d  
amount due from holding companies 控股公司欠款 &p(0K4:  
amount due from local banks 存放本港银行同业的款项 wVl+]zB  
amount due to banks 银行同业的存款 K|S:{9Q  
amount due to banks abroad 海外银行同业的存款 i?@M  
amount due to holding companies 控股公司存款 s<QkDERMX  
amount due to local banks 本港银行同业的存款 F3U`ueP  
amount due to outport banks 外埠银行同业的存款 0?Q_@Y  
amount for note issue 发行纸币的款额 -b;|q.!  
amount of bond 担保契据的款额 _ Y2 U7W  
amount of consideration 代价款额 `u'bRp  
amount of contribution 供款数额 AC%JC+  
amount of indebtedness 负债款额 MHj,<|8Q  
amount of principal of the loan 贷款本金额 |pZUlQ
bb  
amount of rates chargeable 应征差饷数额 Td\o9
 
amount of share capital 股本额 O'*@ Ytn  
amount of sums assured 承保款额 4\ot
q%Y  
amount of variation 变动幅度 A#h/B+  
amount of vote 拨款数额 n| !@1sd  
amount payable 应付款额 Z?NW1m()F  
amount receivable 应收款额 AasZuO_I  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `RRE(SiKU  
analysis 分析 N!&:rK  
ancillary risk 附属风险 _RkuBOv@e  
annual account 周年帐目；周年帐目报表；年度决算；年结 f2I6!_C!+  
annual accounting date 年结日期 {r85l\u)Q\  
annual allowance 每年免税额；年积金；年度津贴；年津 TX8<J>x  
annual balance 年度余额 cQj-+Tmu  
annual disposable income 每年可动用收入 njPPztv/@  
annual estimates 周年预算 hcCp,b  
annual fee 年费 6i@\5}m=  
annual general meeting 周年大会
"B7`'jz  
annual growth rate 年增率；每年增长率 -Sv"gLB  
annual long-term supplement 长期个案每年补助金 q%YV$$c  
annual pensionable emolument 可供计算退休金的年薪 R,2P3lv1v@  
annual report 年报 nR;D#"
p%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ddju~510  
annual return 周年报表；周年申报表；每年报税表格 "`Ge~N[$A  
Annual Return Rules 《周年报表规则》 )~)*=u/  
annual review of consumer prices 每年消费物价回顾 .4y>QN#VL  
annual roll-forward basis 逐年延展方式 4-GXmC  
annual salary 年薪 "Dcs])7Q  
annual statement 年度报表；年度决算表 e$)300 o  
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 6X2PYJJZ  
annuitant 年金受益人 2.e vx  
annuity 年金 Y5q3T`xE  
annuity contract 年金合约 SGc8^%-`  
annuity on human life 人寿年金 Y.#:HRtg
W  
antecedent debt 先前的债项 p,g1eb|E  
ante-dated cheque 倒填日期支票 ef!
XV7P  
anticipated expenditure 预期开支 ~X(UcZ2  
anticipated net profit 预期纯利 ,"0)6=AE  
anticipated revenue 预期收入 y@V_g'  
anti-inflation measure 反通货膨胀措施 siD
h="{s  
anti-inflationary stance 反通货膨胀立场 UaG1c%7?X  
apparent deficit 表面赤字 3riw1
r;Q  
apparent financial solvency 表面偿债能力 UYP9c}_,4  
apparent partner 表面合伙人 @F*wg  
application for personal assessment 个人入息课税申请书 fl\aqtF  
application of fund 资金应用 "6ECgyD+E!  
application to release as liquidator and to destruct the books of accounts and documents Sw&!y$ed  
申请免除清盘人职务及毁灭帐簿与文件 #V02
hs1  
appointed actuary 委任精算师 d%@~mcH>  
appointed auditor 委任核数师；委任审计师 `?(Bt|<>  
appointed trustee 委任的受托人 U5HKRO  
appointer 委任人 HmmS(fU  
apportioned pro rata 按比例分摊
s) O[t  
apportionment 分配；分摊 #EGA#SKo
q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,B}I?vN.  
apportionment formula 分摊方程式 MTGiAFE  
apportionment of estate duty 遗产税的分摊 "L&'Fd@ZU  
appraisal 估价；评估 4674SzL  
appreciable growth 可观增长 )jrT6x^IB  
appreciable impact 显着影响 #L}+H!Myh  
appreciable increase 可观增长 V D?*h  
appreciation 增值；升值 Uh1NO&i.W  
appreciation against other currencies 相对其他货币升值 HL3XyP7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /e}#' H   
appreciation tax 增值税 .9[45][FK  
appropriation 拨款；拨用；拨付 [k$*4u>  
appropriation account 拨款帐目 W/ay.I  
Appropriation Bill 拨款法案 Z=5qX2fy1*  
appropriation-in-aid system 补助拨款办法 3-Dt[0%{  
approved assets 核准资产 w2O!M!1  
approved basket stock 认可一篮子证券 ?jQ](i&  
approved budget 核准预算 :p&!RI(l  
approved charitable donation 认可慈善捐款 >kZ57,  
approved charitable institution 认可慈善机构 qB]i6*  
approved currency 核准货币；认可货币 ^E`(*J/o  
approved estimates 核准预算 fQK"h  
approved estimates of expenditure 核准开支预算 -~" :f8  
approved overseas insurer 核准海外保险人 nR>r2wMk@  
approved overseas trust company 核准海外信托公司 jVgFZ,  
approved pooled investment fund 核准汇集投资基金 X6+qpp  
approved provident fund scheme 认可公积金计划 1'v5/  
approved provision 核准拨款 =VLS/\A  
approved redeemable share 核准可赎回股份 ^vs=f95  
approved regional stock 认可地区性证券 ^-CINt{O  
approved retirement scheme 认可退休金计划 ixm&aW6<  
approved subordinated loan 核准附属贷款 iTh:N2/-vc  
arbitrage 套戥；套汇；套利 PYRd]%X  
arbitrageur 套戥者；套汇者 ^I6^g  
arbitrary amount 临时款项 2 !" XzdD  
arrangement 措施；安排；协定 V==z"  
arrears 欠款 SHb(O<6  
arrears of pay 欠付薪酬 I:V0Xxz5t  
arrears of revenue 逾期未收税款；逾期未收的帐项 60=m  
articles of association 组织章程；组织细则；组织章程细则 >evS}O6  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 l%R50aL  
ascertainment of profit 确定利润 x_
!0.SU  
"Asia Clear" “亚洲结算系统” Il@Y|hK  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 z\ss4  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 q}BzyC=:n  
Asian Development Fund [ADF] 亚洲发展基金 }{9&:!uA  
Asian dollar bond 亚洲美元债券 ^0
4Q%,  
Asian dollar market 亚洲美元市场 tcr//  
Asian dollar rate 亚洲美元利率 NCqo@vE  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 2O"P
2(1}v  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 l%z<(L5  
asked price 沽盘；喊价；索价；卖方报价 *Oc.9 F88"  
assessable income 应评税入息 Awv`)"RAR  
assessable loss 应评税亏损 XMB[h   
assessable profit 应评税利润 ;;$#)b  
assessable value 应评税值 Z|9
u]xL  
assessed profit 估定利润 '\fY<Q:!  
assessed value 经评估价值 %n%xR%|  
assessment 评税；评定；估价；评税单 PfS:AIy  
assessment number 评税编号；估价编号 )?M9|u  
assessment of additional tax 补加税评税 $N']TN  
assessment of performance 业绩评估；实绩评价 ,h\sF#|  
Assessor 评税主任 WnwhSr2  
asset price bubbles 资产价格泡沫 kc'pN&]r:  
asset-backed securities 具资产保证的证券 "jecsqCgK0  
assets accretion 资产增值 B<8N96fx  
assets and liabilities 资产与负债 Mr--4D0Hk  
assets betterment statement 资产递增表；资产改进表 ^ 5VK>  
assets lending 实物放款；有抵押贷款 'evj,zFhW  
assets of the company passing on the death 死者去世时转移的公司资产 , $Qo =  
assets pledged as security for liabilities 用作负债抵押的资产 wfL-oi'5  
assets portfolio 资产投资组合 Ogt]_  
assets price 资产价格 U`Jy!x2m  
assets quality 资产质素 X1[CX&Am  
assets realization 资产变现 !}\4utHY  
assets refinancing arrangement 资产再集资安排 ki0V8]HP  
assets securitization 资产证券化 =@u 5|:  
assets situated outside Hong Kong 在香港以外地方的资产 0U/K7sZ  
assets stripping 削减资产；拆卖资产 bk<\ujH  
assets value 资产值 <D&)OxEn\  
assignee 承让人 &~UJf4b|A  
assignment 转让；转让书；转让契 1CPjil*eb  
assignment of interest 权益转让 &|%6|
u9  
assignment of letters patent and trade mark 专利证书及商标转让 dt[k\ !-v  
assignment of property 物业转让；物业转让书 YJs|c\eq?  
assignment right 转让权 wi8Yl1p]!z  
assignor 转让人 jEc|]E  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 IvpcSam'  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ;Zj]~|  
associate member 附属会员 +9O5KI?P  
associated body corporate 相联法人团体 { 74mf'IW  
associated company 相联公司；联属公司 7:]Pl=:X  
associated corporation 相联法团 J`IDlGFYp  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] G a;.a  
公认会计师公会〔英国〕 M L7\BT  
Association of Futures Exchange Brokers 香港期货经纪协会 Ov-b:lH  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 '6$*YN&5  
association of underwriters 承保人组织 ODc9r }
 
assumption of control 接管 ;o/>JHGj  
assurance 担保；保险；转易；转易书  Pi%%z  
assurance of interest 权益的转易 E@a3~a  
at 19XX price 按一九ＸＸ年价格计算 _8}QlT  
at a discount 按赔价计算；按贴水价格计算；打折扣 zJ+8FWy:S  
at a premium 按溢价计算；按升水价格计算 ,U)"WLmY  
at call 通知付款；按通知 ]fnnZ  
at constant market price 按固定市价计算 T9 <2A1  
at constant price 按固定价格计算 &2-L.Xb  
at cost 按成本计算 nFX_+4V2  
at current market price 按当时市价计算；按现时市价计算 4RKW  
at current price 按当时价格计算；按现时价格计算 PUQES(&  
at factor cost 按要素成本计算；按生产要素成本计算 4GG>!@|  
at money-of-the-day price 按付款当日价格计算 C^t(^9  
at or better 按指定或较佳价位〔买卖指令〕 &Gm$:T'~  
at par 按面值计算；平价 0Iud$Lu  
at sight 见票即付 ?::NO Dg  
at the close 按收市盘 w(L>#?  
at the opening 按开市盘 ^1:U'jIXO  
attestation 见证；见证条款 =H0vE7{*  
at-the-money option 平价期权 TGuiNobD  
attorney 受权人；受托代表人 e@@?AB$n(  
attornment 新拥有人承认书 ,=(Z00#(  
attributable profit 可归属利润
xE}VTHFo'  
attributable share value 可归属股份价值 hA 3HVP_  
Auckland Stock Exchange 奥克兰证券交易所 Sj'ht=  
auction 拍卖 O_$dI*RK  
auctioneer 拍卖商 VZ>On$hp  
audit 审计；核数 pqvOJ#?Q}=  
Audit Commission 审计署 gIR^)m  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] r _,_5 @0e  
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〕 MyJ4><oG  
audit review 帐目审查 z|G9,:9  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 $d+DDm1o  
audited account 审计帐目；经审计的帐目 It_M@  
audited annual account 经审计的周年帐目 C\_zdADUb%  
audited balance sheet 经审计的资产负债表 >}~#>Ru  
auditor 核数师；核数主任；审计师 *KK+X07  
auditor's certificate 核数师证明书；审计师证明书 rI5Foh6  
auditor's report 核数师报告；审计师报告 _!xD8Di#  
Aussie bond 澳元债券  gB\T[RV  
austerity budget 紧缩预算 2)?(R;$,  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 71#I5*8  
Australia All Ordinaries Index 澳洲所有普通股票指数 -]C

c  
Australian Dollar [AUD] 澳元 gw+9x<e  
Australian Options Market 澳大利亚期权市场 e73^#O&Xt  
Australian Securities Commission 澳洲证券事务监察委员会 d{et8N  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 nmlPX7!{$  
Australian Stock Exchange 澳大利亚证券交易所 E{=2\Wkcp  
Austrian Schilling [ATS] 奥地利先令 _2fkb=2@  
authentication 认证；鉴证 _ 7oV<  
authority to purchase 委托购买证；委购书 k<w(i k1bi  
authorization 认可；核准；授权；授权书 89{HJ9}  
authorization by direction 指示授权 =U OLT>!  
authorization by instruction 指令授权 <VjJAu  
authorization by warrant 令状授权 uBg 8h{>  
authorization of unit trust 单位信托的认可 /)N@M  
authorized agent 指定代理人 ?!w^`D0}o  
authorized capital 法定资本 6nDV1O5  
authorized clerk 出市员 "`}~~.q  
authorized dealer 认可交易商 DPe]daF  
authorized financial institution 认可财务机构 +c:3o*  
authorized fund 认可基金 4A{|[}!  
authorized fund house 获授权的基金公司；认可基金公司 nU+tM~C%a  
authorized institution 认可机构 g}&hl"j  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 k.h`Cji@  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 W-RqN!snJ8  
authorized insurer 获授权保险人；获认可承保人 C7T(+Wd!,  
authorized investment 特准投资项目 @J[6,$UVu  
authorized person 获授权人 I3u{zHVwI  
authorized representative 获授权代表 ]u-SL md  
authorized share capital 法定股本 :&}odx!-!C  
automated quotation system 自动报价系统 dGZntT2D  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 0uVv<Q~  
自动交易系统〔香港期货交易所有限公司〕 W#_/ak$uF*  
automatic adjustment mechanism 自动调整机制 nGZX7Fx5  
automatic adjustment system 自动调整系统 J2GcBzRH  
Automatic Clearing House 自动票据交换所 tc_f;S`k  
automatic exchange rates accumulation system 自动化汇率累集系统 wYeB)1.  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 h*0S$p<[1  
automatic teller machine [ATM] 自动柜员机 {s,+^7  
autopay 自动转帐 <j}lp-  
available assets 可用资产 0?7XtC P<  
available fiscal reserve 现存财政储备 F9c`({6k  
available profit 可用利润 RnVtZ#SCh  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 O|kKwadC  
average 平均；平均数；海损 JL}\*  
average basic salary 平均基本薪金 u#
W5`
sl  
average consumer expenditure 平均消费开支；一般消费开支 BUUf;Vv  
average cost 平均成本 0m[dP  
average cost of land production 增辟土地平均成本 \a"Ct
'  
average daily turnover 平均每日成交额 ydl jw  
average daily wage rate 平均每日工资率 4kp im  
average expenditure pattern 平均开支模式 ?{o/I
\\  
average growth rate 平均增长率 Qz<d~N  
average net fixed assets 固定资产平均净值 iWXc  
average of relatives 相对价格平均数 -y) ,Y |  
average price 平均价格 /rB{[zk  
average propensity to consume 平均消费倾向；一般消费倾向 )!9Ifk0KH  
average propensity to save 平均储蓄倾向；一般储蓄倾向 
Tm+;0  
average rate 平均率 dtM[E`PL  
average revenue 平均收入；平均收益 NQTnhiM7$  
average stock 平均库存；平均存货 !.-tW7  
average yearly rent 平均年租 ]>##`X  
avoidance of double taxation 避免双重课税 [y)FcIK}  
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 R5Yl1   
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