一些有用的会计术语(也不知道发的地方对不对)A

A: <Ok7-:OxA  
A share Ａ股；甲类股份 o1thGttVDg  
abatement of tax 减税；减扣免税额 5xQ5)B4k  
ABN AMRO Bank N.V. 荷兰银行 WO$8j2!~#  
above-the-line expenditure 线上项目支出；经常预算支出 Z%JAX>v&B  
above-the-line receipt 线上项目收入；经常预算收入 x>+sqFd\  
ABSA Asia Limited 南非联合亚洲有限公司 2M)E1q|a  
absolute change 绝对数值变更 `yh][gqVE~  
absolute expenditure 实际开支 q8MyEoc:n  
absolute guideline figure 绝对准则数字 \+Y5b}  
absolute interest 绝对权益 ^UBzX;|p  
absolute order of discharge 绝对破产解除令 ~:*V'/2k  
absolute profit margin 绝对利润幅度 J^!wk
9q  
absolute value 实值；绝对值 k ~4o`eA  
absolutely vested interest 绝对既得权益 E {UhM q7  
absorbed cost 已吸收成本；已分摊成本 .  LeS-  
absorption 吸收；分摊；合并 yji>vJHu  
absorption rate 吸收率；摊配率；分摊率 lo-VfKvy  
ACB Finance Limited 亚洲商业财务有限公司 c3WF!~1r  
acceptable form of reciprocity 合理的互惠条件 ,YRBYK:  
acceptable rate 适当利率；适当汇率 )5fly%-r)  
acceptance agreement 承兑协议 3xgU=@!;  
acceptance for honour 参加承兑 =&PO_t5)z  
acceptor 承兑人；接受人；受票人 hqV_MeHv'  
acceptor for honour 参加承兑人 @u`m6``T  
accident insurance 意外保险 yq!peFu  
Accident Insurance Association of Hong Kong 香港意外保险公会 Y=,9M  
accident insurance scheme 意外保险计划 Gn4XVzB`O  
accident year basis 意外年度基准 b>]UNf"-  
accommodation 通融；贷款 tMXNi
\Bj  
accommodation bill 通融票据；空头票据 (a"/cH  
accommodation party 汇票代发人 0}M'>  
account balance 帐户余额；帐户结余 E
yHL&  
account book 帐簿 jI~$iDdOfs  
account collected in advance 预收款项 ]2{]TJ@B  
account current book 往来帐簿 ,+X:#$  
account of after-acquired property 事后取得的财产报告 >1HXC2 Y  
account of defaulter 拖欠帐目 }"[/BT5t  
account payable 应付帐款 I8|"h8\  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 > w SI0N  
account receivable 应收帐款 MRT<hB  
account receivable report 应收帐款报表 ]Bs{9=2  
account statement 结单；帐单；会计财务报表 FGeKhA 8jT  
account title 帐户名称；会计科目 "whs
?^/  
accountant's report 会计师报告 fcy4?SQ.<i  
Accountant's Report Rules 会计师报告规则 /N,\st  
accounting and auditing procedure 会计与审计程序；会计与核数程序 [fY7|  
Accounting Arrangements 《会计安排》 k1SD{BL  
accounting basis 会计基础 ?)Je%H  
accounting by Official Receiver 破产管理署署长呈交的帐目 7>F[7_  
Accounting Circular 《会计通告》 .3#Xjhebvu  
accounting class 会计类别 `aA)n;{/2u  
accounting date 记帐日期；会计结算日期 "~KTLf  
accounting for money 款项核算 >_$_fB  
Accounting Officer 会计主任 [zSt+K;  
accounting period 会计报告期；会计期 PEaZ3{-  
accounting policy 会计政策；会计方针 :ciD!Ly  
accounting practice 会计惯例 -Ir>pY\!  
accounting principle 会计准则  bDD29  
accounting record 会计记录 E33WT{H&_'  
accounting report 会计报告 uo(LZUjPbN  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6$l?D^{  
Accounting Society of China 中国会计学会 24wr=5p]Q  
accounting statement 会计报表 K[x=knFO   
accounting system 会计制度；会计系统 ;wTc_i  
accounting transaction 会计事项；帐务交易 &he:_p$x  
accounting treatment 会计处理 xNa66A-8  
accounting year 会计年度 qnqS^K,':  
accretion 增值；添加 Z$%!H7w  
accrual 应计项目；应累算数目 nzF2Waa-  
accrual basis 应计制；权责发生制 /SyAjZ  
accrual basis accounting 应计制会计；权责发生制会计 G<]@nP{P  
accrue 应累算；应计 f8G<5_!K_  
accrued benefit 应累算利益 -9Ygn_M  
accrued charges 应计费用 aj=-^iGG  
accrued cumulative preference share dividend 应累算的累积优先股股息 BkY#wJ'  
accrued expenses 应累算费用 ab#z&jg!  
accrued interest payable 应付利息；应计未付利息 BB_(!omq[  
accrued interest receivable 应收利息；应计未收利息 OX?E3 <8`  
accrued right 累算权益 L[<CEk  
accruing profit 应累算的利润 ^ > ?C  
accumulated fiscal reserve 累积财政储备 ^/#8 "  
accumulated profit 累积利润；滚存溢利 h"'}Z^  
accumulated reserve 累积储备 )1$H7|  
accumulation of surplus income 累积收益盈余 JIqg[Mao  
acquired assets 既得资产 K3h"oVn  
acquisition 收购；购置；取得 y\[q2M<  
acquisition cost 购置成本 ?b93! Q1  
acquisition expenses 购置费用 nB]mj_)R^  
acquisition of 100% interest 收购全部股权 87m`K Str7  
acquisition of control 取得控制权 Wtp=1  
acquisition of fixed assets 购置固定资产 #%L_wJB-  
acquisition of shell “买壳” o/[Ks;l  
acquisition price 收购价 T_#8i^;D  
act of God 天灾 *SpE XO  
acting partner 执事合伙人 7xR:\FBa^  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ` k(Q:  
active partner 积极参与的合伙人 sbFIKq]  
active trading 交投活跃  t~BWN  
actual circulation 实际流通 vsQvJDna~  
actual cost 实际成本 _>r(T4}]  
actual expenditure 实际开支；实际支出 jhBfy|Ftu  
actual income 实际入息；实际收入；实际收益 P*OT&q  
actual market 现货市场 %!A-K1Z\D  
actual price 现货价；实际价格 4vND ~9d  
actual profit 实际利润 ^(@]5
$^Z  
actual quotation 实盘；实际价位；实际报价 MBnxF^c&P  
actual year basis 按实际年度计算 c#>:U,j
 
actuals 实货 C5jt(!pi  
actuarial investigation 精算调查 4W<[& )7  
actuarial principle 精算原则 7#X`D  
actuarial report 精算师报告 [Z&<# -  
Actuarial Society of Hong Kong 香港精算学会 Zq H-]?)  
actuarial valuation 精算师估值 y,@yaM}-/K  
actuary 精算师 . ~a~(|  
ad referendum agreement 暂定协议；有待覆核的协定 h cu\c+
A  
ad valorem duty 从价税；按值征税 <q Q@OUI   
ad valorem duty system 从价税制 E>O@Bv  
ad valorem fee 从价费 de[NIDA;`  
ad valorem tariff 从价关税 0-57_"
;%Q  
additional allowance 额外免税额 ;%cW[*Dw  
additional amount for unexpired risk 未过期风险的额外款额 ZwiXeD+4  
additional assessable profit 补加应评税利润 <*P)"G  
additional assessment 补加评税 .ud&$-[a  
additional commitment 额外承担 xsNOjHk  
additional commitment vote 额外承担拨款 jj]|}G  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 HiD%BL>%  
additional dependent parent allowance 供养父母额外免税额 $BG]is,&5  
additional provision 额外拨款 f zL5C2d  
additional stamp duty 附加印花税 = C/F26=|  
additional tax 补加税罚款；补加税款 jl>wvY||  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 /b/  6*&  
adjudged bankrupt 被裁定破产 m Ph=bG  
adjudicated bankrupt 裁定破产人 "?FBbJ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Vu
N#j<H  
adjudication of bankruptcy 裁定破产；宣告破产 !f}D*8\f  
adjudication of insolvency 裁定无力偿还债务 KTAQ6k  
adjusted actual 经调整的实数；调整后的实数 2 zG;91^  
adjusted current assets 经调整的流动资产；调整后的流动资产 =WEDQ\ c  
adjusted figure 经调整的数字；调整后的数额 `.]oH1\  
adjusted liabilities 经调整的负债；调整后的负债 nT(AO-Ue^  
adjusted loss 经调整的亏损；调整后的亏损 @X9T"  
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 +Fh,!`  
adjusted profit 经调整的利润；调整后的利润 3II*NANeg  
adjusted surplus 经调整的盈余额；调整后的盈余额 I :b
T"N  
adjusted value 经调整的价值；调整后的价值 u yE#EnsH  
adjustment 调整；修订；理算〔保险〕 q-,`\ TS  
adjustment centre 调剂中心 Nus]]Iy-g  
adjustment lag 调整过程的时间差距；调整时差 "v0SvV<7  
adjustment mechanism 调整机制 hW6Ksn,*  
adjustment of loss 亏损调整 c `.BN(  
adjustment process 调整过程；调整程序 77wod}h!:  
adjustment range 调整幅度 ,DEcCHr,  
administered exchange rate 受管制汇率 563ExibH  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 N^k& 8  
administration expenses 行政费用 7{9M ^.}  
administration fee 手续费；行政费 ic l]H  
administration in bankruptcy 破产管理 =EU;%f  
administration order 遗产管理令 zZey
 
administrator 管理人；遗产管理人 d#W^S
[[  
administrator of the estate 遗产管理人 Lf%}\0:  
admission of debt 债项承认书 NgF"1E  
admission of proof 接纳债权证明 bQ&%6'ck  
advance 放贷款项；垫付款项；预支款项；预付款项 pd.unEWwF  
advance account 暂支帐目；预付款帐户
)h{+pK  
advance compensation 预付补偿金 x|()f3{.  
advance from shareholder 股东垫款 NJ;m&Tm,DF  
advance pending reimbursement 预支以待日后付还 #.C2_MN>  
advanced economy 先进经济体系 )5y"T0]  
advancement 预付；预付财产 WLta{A?  
advances warrant 垫款令 0O-"tP8o  
advancing 贷出 ( )f)  
adverse balance 逆差 m'k>U4  
adverse exchange 逆汇 uyWw3>  
advertisement addressed to shareholders 在报章刊登的致股东通告 oMOh4NH,x  
advice for collection 托收通知书 /}iBrMD{[  
advice of drawing 提款通知书；汇票通知书 fr$6&HDZ9  
advice of payment 付款通知 ;vbMC74J#  
Advisory Committee [Securities and Futures Commission] ""_B3'  
谘询委员会〔证券及期货事务监察委员会〕 [/l&:)5W>  
Advisory Committee on Diversification 经济多元化谘询委员会 ] ;CJ6gM~  
affidavit 誓章；遗产申报誓章 <
Z\{ijfvD  
affidavit of no receipt 述明无收款的誓章 2vb qz  
affiliate 联号；联营公司；附属公司 MD3iWgM  
affiliated company 附属公司；联号；联营公司 ^&$86-PB/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Tks"GlE*D  
affordability 负担能力 '$J M2 u  
African Development Bank [AfDB] 非洲开发银行 -lAY*2Jg  
after-acquired property 事后取得的财产 hTcU %Nc  
after-hours dealing 市后交易 7r.~L  
after-tax profit 税后盈利；税后利润；税后溢利 t~44ub6GN`  
agency agreement 代理协议 L]&y[/\E1  
agency expenses 代理机构的开支 ;d_<6|*M  
agency fee 代理费 <=w!:   
Agency Law 《代理法》 !4 lN[  
agent 代理人；承销人 4gWlSm)  
agent of company 公司代理人 Lw1[)Vk}E  
agent's fee 代理人费；经纪费 "CREls,  
aggregate 总计；总数；总体数字 "<%J^Z9G  
aggregate amount 总款额；总额 U6y`:G;.  
aggregate assets and liabilities 总体资产与负债 w
fcR[  
aggregate at constant price 按固定价格计算的总体数字 1?.NJ<)F  
aggregate demand 总需求 {vZAOz7#  
aggregate gross position 总持仓量 u`Y~r<?P(  
aggregate limit 总限额 d\tY-X3  
aggregate of salaries tax 合计薪俸税 FV,aQ#  
aggregate performance 总体表现；总体业绩 Dca,IaT'  
aggregate supply 总体供应 H0.A;`  
aggregate surplus 总盈余 %Z,n3iND  
aggregate total 整体总额 bD|VT  
aggregate value 总值；合计价值 Pf?15POg&B  
aggregated basis 合计基准 4?[1JN>  
aggregated net chargeable income 合计应课税入息实额 E\cX  
aggregation 合并计算；合计；总和 6o5,d]  
aggregation of incomes of husband and wife 夫妇入息合并计算 dO,;k+  
aggregation of property 财产的总和 gr{*wYL  
agio 差价；贴水 <HIM k  
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》 ]<r.{EJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Q0,eE:  
《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》 #JXXq%4 @  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment UN:qE oS  
《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》 '* /$66|  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment y7GgTC/H  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 B?y[ %i  
agreement for a settlement 授产协议 'T3xZ?*q=  
agreement for assignment 转让协议 eV}H  
agreement for sale 售卖协议；买卖协议 6\-u:dvGI?  
agreement for sale and purchase 买卖协议 Dk8@x8  
agreement for the payment of interest 支付利息协议 Kxz|0l  
agreement for the repayment of money 还款协议 ~ tN/  
agreement of reinsurance 再保险协议 BglbQ'6p  
Agricultural Bank of China 中国农业银行 {y%@1q%"  
air passenger departure tax 飞机乘客离境税 5@I/+D  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 "}H2dn2n  
airport tax 机场税 a0Fq$  
alcohol duty 酒精税 \ Z5160  
alienation 让与；让渡；转让 9U=6l]Np  
alimony 生活费；赡养费 5P 5Tgk  
All Ordinaries Index [AOI] 所有普通股指数 cR*~JwC:  
all risks 全险；综合险 AEElaq.B  
All Sales Record for Stock Market 《股票市场成交报告》 ,068IEs  
Allied Capital Resources Limited 新联财务有限公司 +ef>ek  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 nNnfcA&W  
allocation letter 拨款信件 =En1?3?  
allocation of fund 分配款项；预留款项 _9Rj,  
allocation of profit 利润分配；溢利分配 R\/tKZJjb  
allocation warrant 拨款令 _5$L`&  
allotment 分配；配股 crSqbL  
allotment notice 股份配售通知；配股通知 Y4
X`(\A  
allotment of shares 股份分配 {SRD\&J[  
allowable 可获宽免；免税的 fE3%$M[V7  
allowable business loss 可扣除的营业亏损 }1lZW"{e[  
allowable expenses 可扣税的支出 o#BI_#b  
allowance 免税额；津贴；备抵；准备金 uss!E!_%,  
allowance for debts 债项的免税额 kf9]nIo  
allowance for depreciation by wear and tear 耗损折旧免税额 imhE=6{  
allowance for funeral expenses 殡殓费的免税额 l0g+OMt  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 bT|-G2g7Z  
allowance for repairs and outgoings 修葺及支出方面的免税额 vGI)c&C>  
allowance to debtor 给债务人的津贴 }nO%q6|\V  
alteration of capital 资本更改 2+g'ul`  
alternate trustee 候补受托人 }jdmeD:  
amalgamation 合并 Cn5;h(r  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r)Ml-r=  
ambit of charges 征税范围；收费范围 _u6MSRX[6$  
amended valuation 经修订的估值 `gJ$fTi&  
American Commodities Exchange 美国商品交易所 T,PN6d  
American Express Bank Limited 美国运通银行 e#F3KLSL`  
American Stock Exchange 美国证券交易所 6BEDk!  
amortization 摊销 MIWc @.i2  
amount due from banks 存放银行同业的款项 pZt>rv  
amount due from banks abroad 存放海外银行同业的款项 Hc8!cATQk  
amount due from holding companies 控股公司欠款 J6rWe  
amount due from local banks 存放本港银行同业的款项 %,aSD#l`f  
amount due to banks 银行同业的存款 x{Dw?6TP  
amount due to banks abroad 海外银行同业的存款 'SrDc'?  
amount due to holding companies 控股公司存款 T\:*+W37  
amount due to local banks 本港银行同业的存款 &Mt
0Qa[  
amount due to outport banks 外埠银行同业的存款 dNov= w  
amount for note issue 发行纸币的款额 [6/8O
 
amount of bond 担保契据的款额 NZFUCD)  
amount of consideration 代价款额 :()K2<E  
amount of contribution 供款数额 OIjG`~Rx  
amount of indebtedness 负债款额 DNyt_5j&:  
amount of principal of the loan 贷款本金额 :2:%  
amount of rates chargeable 应征差饷数额 C#3&,G W  
amount of share capital 股本额 0V`~z-#  
amount of sums assured 承保款额 F|o1r  
amount of variation 变动幅度 NdXC8  
amount of vote 拨款数额 IH5^M74b  
amount payable 应付款额 0~W6IGE~  
amount receivable 应收款额 UDnCHGq  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 H6`zzH0"  
analysis 分析 F"3'~6  
ancillary risk 附属风险 c+8 Y|GB  
annual account 周年帐目；周年帐目报表；年度决算；年结 _x,(576~  
annual accounting date 年结日期 /ZH*
t\  
annual allowance 每年免税额；年积金；年度津贴；年津 NJOV!\k  
annual balance 年度余额 6KPjZC<  
annual disposable income 每年可动用收入 TB84}
  
annual estimates 周年预算 QA)W(1  
annual fee 年费 |8GLS4.]t  
annual general meeting 周年大会 .1ep8O<  
annual growth rate 年增率；每年增长率 Ub4)x  
annual long-term supplement 长期个案每年补助金 8H8Q
  
annual pensionable emolument 可供计算退休金的年薪 \]\h,Y8  
annual report 年报 ?`6Mfpvj96  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &>K|F >7q  
annual return 周年报表；周年申报表；每年报税表格 IMpL+W.  
Annual Return Rules 《周年报表规则》 Ke~!1S8=  
annual review of consumer prices 每年消费物价回顾 ZZfi,0R  
annual roll-forward basis 逐年延展方式 N.SV*G @  
annual salary 年薪 #c'}_s2F[  
annual statement 年度报表；年度决算表 n0%S: (  
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 3x z z* <  
annuitant 年金受益人 `1y@c"t  
annuity 年金 |It{L0=U  
annuity contract 年金合约 !d[]Qt%mA  
annuity on human life 人寿年金 rhGB l`(B  
antecedent debt 先前的债项 t^%)d7$  
ante-dated cheque 倒填日期支票 54RexB o  
anticipated expenditure 预期开支 u^x<xw6f  
anticipated net profit 预期纯利 Qp2~ `hD  
anticipated revenue 预期收入 m"AyO"}I5  
anti-inflation measure 反通货膨胀措施 uv{*f)j/d  
anti-inflationary stance 反通货膨胀立场 wWq-zGH|&  
apparent deficit 表面赤字 L},o;p:  
apparent financial solvency 表面偿债能力 l-Dgm  
apparent partner 表面合伙人 ??++0<75  
application for personal assessment 个人入息课税申请书 Gvr>n@n  
application of fund 资金应用 <7/7+_y  
application to release as liquidator and to destruct the books of accounts and documents .t{uzDM  
申请免除清盘人职务及毁灭帐簿与文件 N%u4uLP5k  
appointed actuary 委任精算师 _eH@G(W(  
appointed auditor 委任核数师；委任审计师 w[)HQ1K  
appointed trustee 委任的受托人 DQ0 UY  
appointer 委任人 GpR,n2  
apportioned pro rata 按比例分摊 %%h.`p1  
apportionment 分配；分摊 m93{K7O2e  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )5o6*(Y  
apportionment formula 分摊方程式 uOZS
X.o^  
apportionment of estate duty 遗产税的分摊 XSx'@ qH  
appraisal 估价；评估 0$U\H>r  
appreciable growth 可观增长 l^$U~OB8k  
appreciable impact 显着影响 M.C`nI4  
appreciable increase 可观增长 zW.Ltz  
appreciation 增值；升值
y\dx \  
appreciation against other currencies 相对其他货币升值 &hZ6CV{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "39mhX2  
appreciation tax 增值税 ~uB@oKMru  
appropriation 拨款；拨用；拨付 \rS-}DG  
appropriation account 拨款帐目 m+ #G*  
Appropriation Bill 拨款法案 aFh'KPhe  
appropriation-in-aid system 补助拨款办法 G,(Xz"`,  
approved assets 核准资产 i"E_nN"V  
approved basket stock 认可一篮子证券 V_|
HzYJJ5  
approved budget 核准预算 (+u&b< <6N  
approved charitable donation 认可慈善捐款 `;m0GU68  
approved charitable institution 认可慈善机构 Z1(!syg  
approved currency 核准货币；认可货币 Cwji,*  
approved estimates 核准预算 E|6@h8#  
approved estimates of expenditure 核准开支预算 @9k/od@mW  
approved overseas insurer 核准海外保险人 \Z~ <jv  
approved overseas trust company 核准海外信托公司 l9H-N*Wx  
approved pooled investment fund 核准汇集投资基金 X6?Gxf,  
approved provident fund scheme 认可公积金计划 yDpv+6(a  
approved provision 核准拨款 H3Zt3l1u+  
approved redeemable share 核准可赎回股份 1Eryw~,,9i  
approved regional stock 认可地区性证券 a<((\c_8G  
approved retirement scheme 认可退休金计划 *;lb<uLv  
approved subordinated loan 核准附属贷款 xz7CnW1  
arbitrage 套戥；套汇；套利 F^=y+}]=  
arbitrageur 套戥者；套汇者 jo0
XOs  
arbitrary amount 临时款项 i/C0 (!  
arrangement 措施；安排；协定 -}8r1jQH;  
arrears 欠款 E!,jTaZz  
arrears of pay 欠付薪酬 G2:.8ok  
arrears of revenue 逾期未收税款；逾期未收的帐项 vQDR;T"]  
articles of association 组织章程；组织细则；组织章程细则 @Qqf4h  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 CwO$EL:[`  
ascertainment of profit 确定利润 )>;387'Y  
"Asia Clear" “亚洲结算系统” CKU)wJ5t  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 i2LN`5k  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5iGz*_ m  
Asian Development Fund [ADF] 亚洲发展基金 D{4]c)>  
Asian dollar bond 亚洲美元债券 s:tWEgZk?  
Asian dollar market 亚洲美元市场 T%YN(f  
Asian dollar rate 亚洲美元利率 wMM1Q/-#  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 /5\{(=0  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Prv=f@  
asked price 沽盘；喊价；索价；卖方报价 +bWo{   
assessable income 应评税入息 b}hQU~,E  
assessable loss 应评税亏损 2D3mTpw  
assessable profit 应评税利润 Ka"1gbJ|  
assessable value 应评税值 F-Ku0z]){?  
assessed profit 估定利润 eNm Wul  
assessed value 经评估价值 KXu1%`x=%Z  
assessment 评税；评定；估价；评税单 XhOg>  
assessment number 评税编号；估价编号 mt-t8~A  
assessment of additional tax 补加税评税 BbzIQg:  
assessment of performance 业绩评估；实绩评价 x\G<R; Q  
Assessor 评税主任 X: Be'  
asset price bubbles 资产价格泡沫 
Maiyd  
asset-backed securities 具资产保证的证券 a]I~.$G   
assets accretion 资产增值 QCfR2Nn}  
assets and liabilities 资产与负债 i \.&8  
assets betterment statement 资产递增表；资产改进表 ^4{{ +G)j  
assets lending 实物放款；有抵押贷款 5ai$W`6  
assets of the company passing on the death 死者去世时转移的公司资产 tZr_{F@  
assets pledged as security for liabilities 用作负债抵押的资产 ^j?"0|  
assets portfolio 资产投资组合 ~
y ?v  
assets price 资产价格 \@6V{y'Zo  
assets quality 资产质素 8BnsYy)j  
assets realization 资产变现 YsRq.9Mr  
assets refinancing arrangement 资产再集资安排 1_G+sDw$  
assets securitization 资产证券化 |j$$0N  
assets situated outside Hong Kong 在香港以外地方的资产 8: VRq  
assets stripping 削减资产；拆卖资产 ~jC$C2A0  
assets value 资产值 &Hl w2^  
assignee 承让人 ZP.~Y;Ch;-  
assignment 转让；转让书；转让契 +n|@'= ]  
assignment of interest 权益转让 tYUo;V  
assignment of letters patent and trade mark 专利证书及商标转让 .B6mvb\  
assignment of property 物业转让；物业转让书 2y9$ k\<xV  
assignment right 转让权 qp/nWGj  
assignor 转让人 P_ b8_ydU  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 #5^S@}e  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 >V&GL{  
associate member 附属会员 <?!%dV{z  
associated body corporate 相联法人团体 z,SNJIsx  
associated company 相联公司；联属公司 ' KNg;  
associated corporation 相联法团 4}<[4]f?|  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] p.vxrk`c  
公认会计师公会〔英国〕 Q+E)_5_sA  
Association of Futures Exchange Brokers 香港期货经纪协会 ~A*$+c(  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Z&GjG6t  
association of underwriters 承保人组织 hOm0ND?;1  
assumption of control 接管 YUlH5rO3  
assurance 担保；保险；转易；转易书 v=YI%{tx)  
assurance of interest 权益的转易 Gn%k#  
at 19XX price 按一九ＸＸ年价格计算 ,Aq |IH3j  
at a discount 按赔价计算；按贴水价格计算；打折扣 rX|{
nb  
at a premium 按溢价计算；按升水价格计算 Ys@\~?ym+  
at call 通知付款；按通知 e~$aJO@B.R  
at constant market price 按固定市价计算 ban;HGGNG{  
at constant price 按固定价格计算 R!:F
}*  
at cost 按成本计算 vVbS 4_  
at current market price 按当时市价计算；按现时市价计算 u4:6zU/{  
at current price 按当时价格计算；按现时价格计算  '5P
:;zw  
at factor cost 按要素成本计算；按生产要素成本计算 +Ui%}^ZZ  
at money-of-the-day price 按付款当日价格计算 Kr%O}<"  
at or better 按指定或较佳价位〔买卖指令〕 VQ4rEO=t  
at par 按面值计算；平价 ^=w){]G  
at sight 见票即付 5^36nEoA(  
at the close 按收市盘 F\+!\b*lP  
at the opening 按开市盘 4?aNJyV%&  
attestation 见证；见证条款 +`.,6TNVlY  
at-the-money option 平价期权 pA@BW:#  
attorney 受权人；受托代表人 va;fT+k=  
attornment 新拥有人承认书 s&-dLkis{u  
attributable profit 可归属利润 VCUsvhI  
attributable share value 可归属股份价值 AH#Dk5#G  
Auckland Stock Exchange 奥克兰证券交易所 (KphAA8  
auction 拍卖 *Di ;Gf@  
auctioneer 拍卖商 B|-W  
audit 审计；核数 8?t}S2n2  
Audit Commission 审计署 l'"Ici#7Ls  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ztV%W6  
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〕 ^FK-e;J  
audit review 帐目审查 EA<x$O  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 NO.5Vy
 
audited account 审计帐目；经审计的帐目 o@r~KFIe  
audited annual account 经审计的周年帐目 sq}uq![?
M  
audited balance sheet 经审计的资产负债表 ]hY4 MS  
auditor 核数师；核数主任；审计师 WNiM&iU  
auditor's certificate 核数师证明书；审计师证明书 W%K=N-kE_  
auditor's report 核数师报告；审计师报告 ?qczMck_  
Aussie bond 澳元债券 |Q#CQz  
austerity budget 紧缩预算 6b h.5|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 e|.a%,Dcy  
Australia All Ordinaries Index 澳洲所有普通股票指数  *l-F  
Australian Dollar [AUD] 澳元 ++d[YhO  
Australian Options Market 澳大利亚期权市场 qk!,:T  
Australian Securities Commission 澳洲证券事务监察委员会 /m+.5Qz9)@  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Vpf7~2[q%  
Australian Stock Exchange 澳大利亚证券交易所 E <h9o>h  
Austrian Schilling [ATS] 奥地利先令 IlMst16q5  
authentication 认证；鉴证 Ny 7vId  
authority to purchase 委托购买证；委购书 ^xF-IA#ZeB  
authorization 认可；核准；授权；授权书 *Q,9 [
k  
authorization by direction 指示授权 s^-o_K\*c  
authorization by instruction 指令授权 r%` |kN  
authorization by warrant 令状授权 4tFnZ2x  
authorization of unit trust 单位信托的认可 >W=
^>8u  
authorized agent 指定代理人 0|`iop%(n  
authorized capital 法定资本 +(##B pC  
authorized clerk 出市员 F ss@/-  
authorized dealer 认可交易商 5`1p ?  
authorized financial institution 认可财务机构 QZ_8r#2x  
authorized fund 认可基金 Cq<k(TKAX  
authorized fund house 获授权的基金公司；认可基金公司 S(hT3MAW  
authorized institution 认可机构 O|0}m  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 *!yY7 ~#  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ^a;412  
authorized insurer 获授权保险人；获认可承保人 :X#'ELo|  
authorized investment 特准投资项目 vN`JP`IBx  
authorized person 获授权人 $Q*^c"&  
authorized representative 获授权代表 Ve\P,.  
authorized share capital 法定股本 _t\)W(E&  
automated quotation system 自动报价系统 8fQaMn4V  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] p(S {k]ZL@  
自动交易系统〔香港期货交易所有限公司〕 ci{WyIh  
automatic adjustment mechanism 自动调整机制 xU$15|ny  
automatic adjustment system 自动调整系统 '=>l& ;  
Automatic Clearing House 自动票据交换所 ^%m~VLH  
automatic exchange rates accumulation system 自动化汇率累集系统 jo[U6t+pj7  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 D P+W*87J  
automatic teller machine [ATM] 自动柜员机 '8UhYwyr  
autopay 自动转帐 @z7$1pl}  
available assets 可用资产 .jbT+hhM  
available fiscal reserve 现存财政储备 qJ<Ghd`8v  
available profit 可用利润 ZTK)N  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ,M$J yda  
average 平均；平均数；海损 5*r5?ne  
average basic salary 平均基本薪金 {@T<eb$d  
average consumer expenditure 平均消费开支；一般消费开支 >D*%1LH~V  
average cost 平均成本 ,HfdiGs}j  
average cost of land production 增辟土地平均成本 R ;3!?`  
average daily turnover 平均每日成交额 q|N4d9/b  
average daily wage rate 平均每日工资率 ,PZ[CX;H@  
average expenditure pattern 平均开支模式 ]gB:ht  
average growth rate 平均增长率 q%8Ck)xz  
average net fixed assets 固定资产平均净值 \Gz 79VW  
average of relatives 相对价格平均数 rZG6}<Hx  
average price 平均价格 yI_MYL[  
average propensity to consume 平均消费倾向；一般消费倾向 [35>T3Ku  
average propensity to save 平均储蓄倾向；一般储蓄倾向 'V(9ein^Q  
average rate 平均率 xs$-^FnD  
average revenue 平均收入；平均收益 5q{ -RJ  
average stock 平均库存；平均存货 ~`o%Y"p%rv  
average yearly rent 平均年租 uZ(,7>0  
avoidance of double taxation 避免双重课税 t-$Hti7Lk  
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 lyQNE3   
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