一些有用的会计术语(也不知道发的地方对不对)A

A: -h ^MX  
A share Ａ股；甲类股份 !5[SNr3^  
abatement of tax 减税；减扣免税额 /$\8?<Pc".  
ABN AMRO Bank N.V. 荷兰银行 #bG6+"g{=L  
above-the-line expenditure 线上项目支出；经常预算支出 &IRM<A!8  
above-the-line receipt 线上项目收入；经常预算收入 b&_Ifx_YF  
ABSA Asia Limited 南非联合亚洲有限公司 ~5Mj:{B  
absolute change 绝对数值变更 N.
nGez  
absolute expenditure 实际开支 'YbE%i}  
absolute guideline figure 绝对准则数字 {+{p.  
absolute interest 绝对权益 }F9#3W&`c  
absolute order of discharge 绝对破产解除令 Q9f5}  
absolute profit margin 绝对利润幅度 "8U=0a  
absolute value 实值；绝对值 uz$p'Q  
absolutely vested interest 绝对既得权益 ^k^?>h  
absorbed cost 已吸收成本；已分摊成本 ~h=iZ/g_^_  
absorption 吸收；分摊；合并 f
F#Fc&B  
absorption rate 吸收率；摊配率；分摊率 ;GOu'34j  
ACB Finance Limited 亚洲商业财务有限公司 [C;Neslo  
acceptable form of reciprocity 合理的互惠条件 IBu\Sh-  
acceptable rate 适当利率；适当汇率 Pn@DHYP  
acceptance agreement 承兑协议 fshG ~L7S9  
acceptance for honour 参加承兑 uD{ xs  
acceptor 承兑人；接受人；受票人
X$P(8'[9A  
acceptor for honour 参加承兑人 G7-k ,P^  
accident insurance 意外保险 Gp)J[8j  
Accident Insurance Association of Hong Kong 香港意外保险公会 lt2MB#  
accident insurance scheme 意外保险计划 xA-?pLt"G  
accident year basis 意外年度基准 i!RYrae  
accommodation 通融；贷款 }ksp(.}G  
accommodation bill 通融票据；空头票据 MujEjD "|  
accommodation party 汇票代发人 rb'mFqg*u  
account balance 帐户余额；帐户结余 0fUsERr1*  
account book 帐簿 &U}8
@;  
account collected in advance 预收款项 *|CvK&7  
account current book 往来帐簿 -rgdKA@)(  
account of after-acquired property 事后取得的财产报告 yUxz,36wZ  
account of defaulter 拖欠帐目 II~91IEk  
account payable 应付帐款 : vgn0IQ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 sD{Wc%5  
account receivable 应收帐款 kw2d<I$]  
account receivable report 应收帐款报表 1_c%p#?K  
account statement 结单；帐单；会计财务报表 ^rjUye%EK  
account title 帐户名称；会计科目 7ju38@+  
accountant's report 会计师报告 r[GH#vF;7  
Accountant's Report Rules 会计师报告规则 XsFzSm  
accounting and auditing procedure 会计与审计程序；会计与核数程序 WT1y7+_g(d  
Accounting Arrangements 《会计安排》 IQ-l%x[fue  
accounting basis 会计基础 asmu<  
accounting by Official Receiver 破产管理署署长呈交的帐目 anfnqa8  
Accounting Circular 《会计通告》 {7%HK2='  
accounting class 会计类别 \\Q){\S  
accounting date 记帐日期；会计结算日期 3kF+wifsz  
accounting for money 款项核算 R1%J6wZq  
Accounting Officer 会计主任 CW/L(RQ  
accounting period 会计报告期；会计期 A9"!=/~  
accounting policy 会计政策；会计方针 =iDd{$  
accounting practice 会计惯例 cc}#-HKR[  
accounting principle 会计准则 U
M]3MS:[  
accounting record 会计记录 TGPZUyi3!=  
accounting report 会计报告 ocUBSK|K)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 D~M R)z_p~  
Accounting Society of China 中国会计学会 o>Dd1 j  
accounting statement 会计报表 KQw>6)  
accounting system 会计制度；会计系统 \l 8_aj  
accounting transaction 会计事项；帐务交易 `Gl[e4U  
accounting treatment 会计处理 ?gvu E1  
accounting year 会计年度 zx.SRs$  
accretion 增值；添加 v
?Cakwu  
accrual 应计项目；应累算数目 b+hN\/*]  
accrual basis 应计制；权责发生制 w&J_c8S  
accrual basis accounting 应计制会计；权责发生制会计 8ZCA vEy  
accrue 应累算；应计 ]gaeN2  
accrued benefit 应累算利益 [*0M$4  
accrued charges 应计费用 )vVf- zU  
accrued cumulative preference share dividend 应累算的累积优先股股息 WQD:~*C:  
accrued expenses 应累算费用 6uUn  
accrued interest payable 应付利息；应计未付利息 HNj;_S  
accrued interest receivable 应收利息；应计未收利息 fM*?i"j;Y  
accrued right 累算权益 5tZ0zr  
accruing profit 应累算的利润 ,\#s_N7  
accumulated fiscal reserve 累积财政储备 qcQq.cS_'N  
accumulated profit 累积利润；滚存溢利 CY[3%7fv  
accumulated reserve 累积储备 $4)L~g|  
accumulation of surplus income 累积收益盈余 r=AA /n<  
acquired assets 既得资产 hk S:_e=  
acquisition 收购；购置；取得 UTN[!0[  
acquisition cost 购置成本 .P?n<n#  
acquisition expenses 购置费用 g)|vS>^~  
acquisition of 100% interest 收购全部股权 k"/Rjd(;  
acquisition of control 取得控制权 9e vQQN6D|  
acquisition of fixed assets 购置固定资产 )N1iGJO)  
acquisition of shell “买壳” v'^}zO  
acquisition price 收购价 Sl<1Rme=w  
act of God 天灾 AP1ZIc6  
acting partner 执事合伙人 }#g+~9UK  
active market 买卖活跃的市场；交投畅旺的市场；旺市 X-TGrdoX  
active partner 积极参与的合伙人 +o"CMI  
active trading 交投活跃 R(cg`8  
actual circulation 实际流通 .c__T{<)[  
actual cost 实际成本 d\JBjT1g  
actual expenditure 实际开支；实际支出 unbIfl=  
actual income 实际入息；实际收入；实际收益 EYCZuJxv  
actual market 现货市场 EVw{G<  
actual price 现货价；实际价格 C+5X8  
actual profit 实际利润 Fr; 's(^   
actual quotation 实盘；实际价位；实际报价 VEn3b  
actual year basis 按实际年度计算 vX}w_Jj>  
actuals 实货 nLv~)IQ}:  
actuarial investigation 精算调查 Fpeokr"i  
actuarial principle 精算原则 de.f
?y  
actuarial report 精算师报告
;'08-Et  
Actuarial Society of Hong Kong 香港精算学会 s@y;b0
$gk  
actuarial valuation 精算师估值 oGl<i  
actuary 精算师 .c0u##/0  
ad referendum agreement 暂定协议；有待覆核的协定 6iF&!Fd>J  
ad valorem duty 从价税；按值征税 ki/Cpfq40*  
ad valorem duty system 从价税制 (uhE'IQ{(  
ad valorem fee 从价费 X7`-dSVE  
ad valorem tariff 从价关税 vH1,As  
additional allowance 额外免税额 ^Qn:#O9  
additional amount for unexpired risk 未过期风险的额外款额 Y%- !%|  
additional assessable profit 补加应评税利润 )& Oxp&x  
additional assessment 补加评税 Fav++z  
additional commitment 额外承担 IA[:-2_  
additional commitment vote 额外承担拨款 S $o1Q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 B'`25u_e<  
additional dependent parent allowance 供养父母额外免税额 EN":}!E:  
additional provision 额外拨款 g
;nLR<]  
additional stamp duty 附加印花税 v2p0EOS  
additional tax 补加税罚款；补加税款 n"D` =  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 [
m6+I9  
adjudged bankrupt 被裁定破产 fqq4Qc)#U&  
adjudicated bankrupt 裁定破产人 hiA\~}sl n  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 UL>2gl4s/  
adjudication of bankruptcy 裁定破产；宣告破产 ~
/z%yg  
adjudication of insolvency 裁定无力偿还债务 ~w|h;*Bj  
adjusted actual 经调整的实数；调整后的实数 'gg<)Bd  
adjusted current assets 经调整的流动资产；调整后的流动资产 g`fMHU7  
adjusted figure 经调整的数字；调整后的数额 i^ |G  
adjusted liabilities 经调整的负债；调整后的负债 3/yt  
adjusted loss 经调整的亏损；调整后的亏损 g0}jE%)  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 {x_cgsn  
adjusted profit 经调整的利润；调整后的利润 ',t*:GBZCf  
adjusted surplus 经调整的盈余额；调整后的盈余额
ZZTf/s*  
adjusted value 经调整的价值；调整后的价值 ]FIIs58IM  
adjustment 调整；修订；理算〔保险〕 ~K<h~TNP  
adjustment centre 调剂中心 ,r]H+vWS  
adjustment lag 调整过程的时间差距；调整时差 -38"S;M8  
adjustment mechanism 调整机制 o^*:  
adjustment of loss 亏损调整 pL`Q+}c}  
adjustment process 调整过程；调整程序 -;&I
S  
adjustment range 调整幅度  G +41D  
administered exchange rate 受管制汇率 bj6Yz,g F  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 }Bsh!3D<.  
administration expenses 行政费用 #)twk`!^  
administration fee 手续费；行政费 X"r.*fb;N  
administration in bankruptcy 破产管理 YZSQOLN{  
administration order 遗产管理令 Ldv,(ZV,<  
administrator 管理人；遗产管理人 o$+R
  
administrator of the estate 遗产管理人 -1v9  
admission of debt 债项承认书 r Dlu&  
admission of proof 接纳债权证明 Nq8 3 6HL  
advance 放贷款项；垫付款项；预支款项；预付款项 Unt
FkoO  
advance account 暂支帐目；预付款帐户 {Q
_GJ  
advance compensation 预付补偿金 a7F_{Mm  
advance from shareholder 股东垫款 $;Iz7:#jN  
advance pending reimbursement 预支以待日后付还 Jvsy 6R  
advanced economy 先进经济体系 xU0iz{9  
advancement 预付；预付财产 ^"54Q^SH  
advances warrant 垫款令 h$6'9rL&i  
advancing 贷出 r^<,f[yH  
adverse balance 逆差 V&vG.HAT  
adverse exchange 逆汇 V\{@c%xW  
advertisement addressed to shareholders 在报章刊登的致股东通告 M<*Tp^Y'  
advice for collection 托收通知书 ~OPBZ#  
advice of drawing 提款通知书；汇票通知书 ytjZ7J['{  
advice of payment 付款通知 [MwL=9;!H  
Advisory Committee [Securities and Futures Commission] RLF6Bc  
谘询委员会〔证券及期货事务监察委员会〕 KB :JVK^<  
Advisory Committee on Diversification 经济多元化谘询委员会 :(m, 06K  
affidavit 誓章；遗产申报誓章 .KC V|x;QW  
affidavit of no receipt 述明无收款的誓章 ^L)3O|6c  
affiliate 联号；联营公司；附属公司 9lR6:}L7  
affiliated company 附属公司；联号；联营公司 V;"2=)X  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 KW[y+c u.#  
affordability 负担能力 
q0Q[]|L  
African Development Bank [AfDB] 非洲开发银行 "RK"Pn+  
after-acquired property 事后取得的财产 .ve_If-Hg  
after-hours dealing 市后交易 7vFm
B  
after-tax profit 税后盈利；税后利润；税后溢利 U]vUa^nG  
agency agreement 代理协议 .PVYYhrt
 
agency expenses 代理机构的开支 Y9<[n)>+  
agency fee 代理费 +ZW>JjP*  
Agency Law 《代理法》 rg k1.0U0  
agent 代理人；承销人 d v[.u{#tP  
agent of company 公司代理人 f:&JKB)N  
agent's fee 代理人费；经纪费 h@=@ fa  
aggregate 总计；总数；总体数字 9"+MZ$  
aggregate amount 总款额；总额 :f39)g5>  
aggregate assets and liabilities 总体资产与负债 )V[j~uOU)]  
aggregate at constant price 按固定价格计算的总体数字 )$9wKk\F  
aggregate demand 总需求 ('C)S)98C  
aggregate gross position 总持仓量 ecz-jZ! `  
aggregate limit 总限额 Y,Z$U| U  
aggregate of salaries tax 合计薪俸税 stUv!   
aggregate performance 总体表现；总体业绩 hLgX0QV  
aggregate supply 总体供应 m?B=?;B9#  
aggregate surplus 总盈余 Fs $FR-x  
aggregate total 整体总额 |gP)lR  
aggregate value 总值；合计价值  ~,&8)1  
aggregated basis 合计基准 o4EY2  
aggregated net chargeable income 合计应课税入息实额 S|k@D2k=  
aggregation 合并计算；合计；总和 9ck"JMla  
aggregation of incomes of husband and wife 夫妇入息合并计算 Dbj?l;'1  
aggregation of property 财产的总和 (Z?f eUxp  
agio 差价；贴水 nA(" cD[,  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 qp6'n&^&  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Is3Y>o
X  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 cyB+(jLHDs  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment JkT!X  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 85Yi2+8f4  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment '[F`!X  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 .*njgAq7  
agreement for a settlement 授产协议 \-6y#R-B  
agreement for assignment 转让协议 ^" g?m  
agreement for sale 售卖协议；买卖协议 mIYKzu_k=  
agreement for sale and purchase 买卖协议 z8}QXXa  
agreement for the payment of interest 支付利息协议 \9#f:8Q  
agreement for the repayment of money 还款协议 <5pNFj}0;X  
agreement of reinsurance 再保险协议 Tr:@Dv.O  
Agricultural Bank of China 中国农业银行 oYf+I  
air passenger departure tax 飞机乘客离境税 x/M$_E<G  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 e4Y+u8gT  
airport tax 机场税 =UK:83R(  
alcohol duty 酒精税 R--s u:  
alienation 让与；让渡；转让 '*rS,y  
alimony 生活费；赡养费 &R4?]I  
All Ordinaries Index [AOI] 所有普通股指数 Tb?XKO,  
all risks 全险；综合险 _zM?"16I}  
All Sales Record for Stock Market 《股票市场成交报告》 KNQj U-A  
Allied Capital Resources Limited 新联财务有限公司 R0*P,~L;|  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 U9b[t  
allocation letter 拨款信件 @^YXE,  
allocation of fund 分配款项；预留款项 cRr3!<EZ  
allocation of profit 利润分配；溢利分配 ;r"r1'a+@  
allocation warrant 拨款令 DGCvH)Q  
allotment 分配；配股 b' M"To@  
allotment notice 股份配售通知；配股通知 lrKT?siB  
allotment of shares 股份分配 ,pTZ/#vP#  
allowable 可获宽免；免税的 9ETdO,L)f  
allowable business loss 可扣除的营业亏损 YB7A5  
allowable expenses 可扣税的支出 urx?p^c  
allowance 免税额；津贴；备抵；准备金 Khi6z&B  
allowance for debts 债项的免税额 P
}gtJ;  
allowance for depreciation by wear and tear 耗损折旧免税额 vjm? X  
allowance for funeral expenses 殡殓费的免税额 ,JK0N_=  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 R+uZi~  
allowance for repairs and outgoings 修葺及支出方面的免税额 3T]cDVQ_  
allowance to debtor 给债务人的津贴 We}9'X}  
alteration of capital 资本更改 44P [P{y  
alternate trustee 候补受托人 n5A|Zjk;  
amalgamation 合并 M=;csazN  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 G5t7KI  
ambit of charges 征税范围；收费范围 %_Lz0L64k  
amended valuation 经修订的估值 z$%8'  
American Commodities Exchange 美国商品交易所 FN!?o:|(  
American Express Bank Limited 美国运通银行 *lL
CH,  
American Stock Exchange 美国证券交易所 URm<Ji  
amortization 摊销 ?_AX;z  
amount due from banks 存放银行同业的款项 8i73iTg(  
amount due from banks abroad 存放海外银行同业的款项 Z9 ws{8@_  
amount due from holding companies 控股公司欠款 w)vpo/?  
amount due from local banks 存放本港银行同业的款项 YiuV\al  
amount due to banks 银行同业的存款 b~>@x{  
amount due to banks abroad 海外银行同业的存款 1=IOio4
U  
amount due to holding companies 控股公司存款 HiK+}?I  
amount due to local banks 本港银行同业的存款 2oahQ: }B  
amount due to outport banks 外埠银行同业的存款 Gd\/n*j  
amount for note issue 发行纸币的款额 fuA] y4A  
amount of bond 担保契据的款额 9x4z m  
amount of consideration 代价款额 ivl %%nY'  
amount of contribution 供款数额 $04lL/;  
amount of indebtedness 负债款额 A#I&&qZ  
amount of principal of the loan 贷款本金额 ^C^I  
amount of rates chargeable 应征差饷数额 |/l] ]+  
amount of share capital 股本额 <$A/ ('  
amount of sums assured 承保款额 {N{eOa<HA  
amount of variation 变动幅度 (oy@j{G)c6  
amount of vote 拨款数额 ojBdUG\  
amount payable 应付款额 i.On{nB"k  
amount receivable 应收款额 `fEzE\\!*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [
|*7"Q(  
analysis 分析 u?SwGXi~8  
ancillary risk 附属风险 cOpe6H6,bz  
annual account 周年帐目；周年帐目报表；年度决算；年结 tk'&-v'h  
annual accounting date 年结日期 wVf 7<@/y  
annual allowance 每年免税额；年积金；年度津贴；年津 mk~CE  
annual balance 年度余额 MhE".ZRd  
annual disposable income 每年可动用收入 7oIHp_Zq  
annual estimates 周年预算 "u~` ZV(  
annual fee 年费 k^K76mB  
annual general meeting 周年大会 {*hFG:u  
annual growth rate 年增率；每年增长率 7)#JrpTj%  
annual long-term supplement 长期个案每年补助金 #|
gh  
annual pensionable emolument 可供计算退休金的年薪 _8 K|2$X  
annual report 年报 }eZ\~2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Jg'#IM  
annual return 周年报表；周年申报表；每年报税表格 6 .?0 {2s  
Annual Return Rules 《周年报表规则》 9$X" D  
annual review of consumer prices 每年消费物价回顾 0$Mxu7 /  
annual roll-forward basis 逐年延展方式 Sb2_&5  
annual salary 年薪 ,Q Ge=Exn  
annual statement 年度报表；年度决算表 /[>_Ry,  
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 NkGtZ.!pk  
annuitant 年金受益人 R1Rk
00Ow:  
annuity 年金 FPK=Tr:b  
annuity contract 年金合约 VK*H1EH1  
annuity on human life 人寿年金 .tfal9  
antecedent debt 先前的债项 Ex_dqko  
ante-dated cheque 倒填日期支票 &_;=]ts  
anticipated expenditure 预期开支 FG71<}C[K  
anticipated net profit 预期纯利 =>'j
_|  
anticipated revenue 预期收入 PEjd  
anti-inflation measure 反通货膨胀措施 =<9Mv+Ry8  
anti-inflationary stance 反通货膨胀立场 'Tqusr>lPY  
apparent deficit 表面赤字 p
%bMfi*T  
apparent financial solvency 表面偿债能力 `]GL3cIh:  
apparent partner 表面合伙人 Y~^R^J  
application for personal assessment 个人入息课税申请书 $;ny`^8  
application of fund 资金应用 |p
*cI @  
application to release as liquidator and to destruct the books of accounts and documents X_Lt{mf  
申请免除清盘人职务及毁灭帐簿与文件 d<OdQvW.  
appointed actuary 委任精算师 qu$FpOJ  
appointed auditor 委任核数师；委任审计师 kl1Q:  
appointed trustee 委任的受托人 {GT5   
appointer 委任人 h|'|n/F  
apportioned pro rata 按比例分摊 _M7|:*  
apportionment 分配；分摊 'cS| BT  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
X5+^b({  
apportionment formula 分摊方程式 mhU=^/X  
apportionment of estate duty 遗产税的分摊 xp3^,x;\X  
appraisal 估价；评估 yNwSiZE X  
appreciable growth 可观增长 @0H0!9'  
appreciable impact 显着影响 @m`H~]AU  
appreciable increase 可观增长 V{>;Z vj1R  
appreciation 增值；升值 wS7Vo{#@\  
appreciation against other currencies 相对其他货币升值 -3d`e2^&}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 FR'Nzi$  
appreciation tax 增值税 L5d YTLY  
appropriation 拨款；拨用；拨付 P$h) Y  
appropriation account 拨款帐目 DTi^* Wj  
Appropriation Bill 拨款法案 vYLspZ;S  
appropriation-in-aid system 补助拨款办法 w0sy@OF  
approved assets 核准资产  C.uv
0  
approved basket stock 认可一篮子证券 oGeV!hD  
approved budget 核准预算 rB(Q)N  
approved charitable donation 认可慈善捐款 A -8]4p::  
approved charitable institution 认可慈善机构 r_bG+iw7p  
approved currency 核准货币；认可货币 7bGt'gvv  
approved estimates 核准预算 0%\fm W j  
approved estimates of expenditure 核准开支预算 }4c$_  
approved overseas insurer 核准海外保险人 0?I  
approved overseas trust company 核准海外信托公司 Xooh00  
approved pooled investment fund 核准汇集投资基金 # E8?2]  
approved provident fund scheme 认可公积金计划 +W-b3R:1>  
approved provision 核准拨款 jL3 *m  
approved redeemable share 核准可赎回股份 '_K`1&#U  
approved regional stock 认可地区性证券 =:R${F  
approved retirement scheme 认可退休金计划 dYwEVu6q  
approved subordinated loan 核准附属贷款 9~K>c  
arbitrage 套戥；套汇；套利 U/v)6:j)4R  
arbitrageur 套戥者；套汇者 %M^Q{` :5  
arbitrary amount 临时款项 fD_3lbiL(  
arrangement 措施；安排；协定 rniL+/-uU  
arrears 欠款 TOqx
l  
arrears of pay 欠付薪酬 p!T
ac%D+k  
arrears of revenue 逾期未收税款；逾期未收的帐项 Ft:_6T%  
articles of association 组织章程；组织细则；组织章程细则 :m'(8s8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Bv*VNfUm  
ascertainment of profit 确定利润 }VH2G94Ll  
"Asia Clear" “亚洲结算系统” l.}gWN9-  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 v=uQ8_0~N  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 X^m@*,[s  
Asian Development Fund [ADF] 亚洲发展基金 V0#E7u`4  
Asian dollar bond 亚洲美元债券 'rfs
rZ?  
Asian dollar market 亚洲美元市场 FO]f 4@  
Asian dollar rate 亚洲美元利率 .OW5R*  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 %.uN|o&n  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Mj19;nc0I  
asked price 沽盘；喊价；索价；卖方报价 #:MoZw`rlw  
assessable income 应评税入息 !HXsxNe  
assessable loss 应评税亏损 %A&g-4(  
assessable profit 应评税利润 <x$fD37  
assessable value 应评税值 m<MN.R7  
assessed profit 估定利润 _\,4h2(  
assessed value 经评估价值 6is+\  
assessment 评税；评定；估价；评税单 9Y2(.~w6X  
assessment number 评税编号；估价编号 3],(oQq^  
assessment of additional tax 补加税评税 F
Y+@fy  
assessment of performance 业绩评估；实绩评价 ^:O*Sx.CA  
Assessor 评税主任 7 X~JLvN  
asset price bubbles 资产价格泡沫 DuQ:82 3b  
asset-backed securities 具资产保证的证券 X0$?$ta  
assets accretion 资产增值 @ <'a0)n>  
assets and liabilities 资产与负债 zRau/1Y0  
assets betterment statement 资产递增表；资产改进表 %uP/v\l  
assets lending 实物放款；有抵押贷款 h{)`W ]~  
assets of the company passing on the death 死者去世时转移的公司资产
n2F*a  
assets pledged as security for liabilities 用作负债抵押的资产 &(x>J:b  
assets portfolio 资产投资组合 to\$'2F"q  
assets price 资产价格 QX(t@VP  
assets quality 资产质素 pG/g  
assets realization 资产变现 aJ]t1  
assets refinancing arrangement 资产再集资安排 N71^I"@HH  
assets securitization 资产证券化 ^M1O)   
assets situated outside Hong Kong 在香港以外地方的资产 xkaed  
assets stripping 削减资产；拆卖资产 f+
c{<fX  
assets value 资产值 L#_QrR6Sny  
assignee 承让人 <%`z:G3  
assignment 转让；转让书；转让契 P[Vf$ q<  
assignment of interest 权益转让 7 :u+-U  
assignment of letters patent and trade mark 专利证书及商标转让 Tl^)O^/  
assignment of property 物业转让；物业转让书 4)N~*+~\h  
assignment right 转让权 g-+/zEOUS  
assignor 转让人 kw1Lm1C  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 j8t_-sU9 i  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 D6FG$SV  
associate member 附属会员 kN vNV(4  
associated body corporate 相联法人团体 v[m1R'  
associated company 相联公司；联属公司 *b1NVN$  
associated corporation 相联法团 xz/G$7q7  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] mj2sbRiSR=  
公认会计师公会〔英国〕  ck`$ `  
Association of Futures Exchange Brokers 香港期货经纪协会 Oo%%f+  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 u,@x7a,z  
association of underwriters 承保人组织 X=JAyxY  
assumption of control 接管 KH[Oqd  
assurance 担保；保险；转易；转易书 J8`vk#5  
assurance of interest 权益的转易 V}G;oz&>)  
at 19XX price 按一九ＸＸ年价格计算 .ityudT<  
at a discount 按赔价计算；按贴水价格计算；打折扣 &gvX<X4e  
at a premium 按溢价计算；按升水价格计算 mgEZiAV?  
at call 通知付款；按通知 =Ajw(I[56  
at constant market price 按固定市价计算 n]wZ7z  
at constant price 按固定价格计算 .-p?skm=a  
at cost 按成本计算 79M`?xm  
at current market price 按当时市价计算；按现时市价计算 y;LZX-Z-  
at current price 按当时价格计算；按现时价格计算 ?kc,}/4  
at factor cost 按要素成本计算；按生产要素成本计算 A^
ry|4`3(  
at money-of-the-day price 按付款当日价格计算 pkA(\0E8  
at or better 按指定或较佳价位〔买卖指令〕 tpKQ$)ed  
at par 按面值计算；平价 <UJ5n) }"\  
at sight 见票即付 &)Iue<&2  
at the close 按收市盘 5kj=Y]9\I  
at the opening 按开市盘 C5#$NV99p  
attestation 见证；见证条款 :UsNiR=l  
at-the-money option 平价期权 8DlRD$_:&  
attorney 受权人；受托代表人 of.=n  
attornment 新拥有人承认书 \OF"hPq  
attributable profit 可归属利润 2wZyUB;  
attributable share value 可归属股份价值 !2]G.|5/A  
Auckland Stock Exchange 奥克兰证券交易所 s.@DI|Gnf  
auction 拍卖 Cx`?}A\%  
auctioneer 拍卖商 uacVF[9|W  
audit 审计；核数 , @6_sl  
Audit Commission 审计署 zeHs5P8}r  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
XE*#5u8t  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 7ZpU -':  
audit review 帐目审查 2ISnWzq;  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 as@I0e((  
audited account 审计帐目；经审计的帐目 q%}54E80  
audited annual account 经审计的周年帐目 -B#>Jn#F  
audited balance sheet 经审计的资产负债表 ,O"zz7  
auditor 核数师；核数主任；审计师 v!?>90a  
auditor's certificate 核数师证明书；审计师证明书 nSV OS6  
auditor's report 核数师报告；审计师报告 Y-:{a1/RKo  
Aussie bond 澳元债券 (K->5rSU  
austerity budget 紧缩预算 t{ScK
%S6  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 HA(
G q  
Australia All Ordinaries Index 澳洲所有普通股票指数 rM(2RI4O`0  
Australian Dollar [AUD] 澳元 UPJ3YpK  
Australian Options Market 澳大利亚期权市场 /=ro$@  
Australian Securities Commission 澳洲证券事务监察委员会 . [\S=K|/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 "EC,#$e%ev  
Australian Stock Exchange 澳大利亚证券交易所 aUX.4#|%  
Austrian Schilling [ATS] 奥地利先令 TW?A/GoXI  
authentication 认证；鉴证 *H,vqs\}y  
authority to purchase 委托购买证；委购书 '0>w_
ge4  
authorization 认可；核准；授权；授权书 ;3WVrYe  
authorization by direction 指示授权 ;?0k>  
authorization by instruction 指令授权 3)+
}2  
authorization by warrant 令状授权 D>Dch0{H,:  
authorization of unit trust 单位信托的认可 r%~/y  
authorized agent 指定代理人 zHvG3Ed@  
authorized capital 法定资本 $@cg+Xrg1  
authorized clerk 出市员 bjEm=4FI;  
authorized dealer 认可交易商 9.qjEe  
authorized financial institution 认可财务机构 q}mQm'  
authorized fund 认可基金 H$i4OQ2  
authorized fund house 获授权的基金公司；认可基金公司 @e_<OU  
authorized institution 认可机构 !4B($]t  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 oO8V0VE\  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 {\+!@?  
authorized insurer 获授权保险人；获认可承保人 [vs5e3B)  
authorized investment 特准投资项目 'X
HKhpm<  
authorized person 获授权人 "eiZZSz  
authorized representative 获授权代表 ]ozZW:  
authorized share capital 法定股本 h{&}p-X&[  
automated quotation system 自动报价系统 3-5X^!C  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Eh&et0&=g  
自动交易系统〔香港期货交易所有限公司〕 nT.2HQ((Xg  
automatic adjustment mechanism 自动调整机制 5g3D}F>OJ  
automatic adjustment system 自动调整系统 |i7j}i  
Automatic Clearing House 自动票据交换所 s*k[Fbi  
automatic exchange rates accumulation system 自动化汇率累集系统 b+.P4+  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ^%V^\DK  
automatic teller machine [ATM] 自动柜员机 tGcp48R-:+  
autopay 自动转帐 l|c#  
available assets 可用资产 OTNcNY  
available fiscal reserve 现存财政储备 I8C(z1(N  
available profit 可用利润 nmn 8Y V1  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 R
7)2@;i  
average 平均；平均数；海损 h`0'27\C  
average basic salary 平均基本薪金 hqA6%Y^k  
average consumer expenditure 平均消费开支；一般消费开支 VgHVj)ir  
average cost 平均成本 !vB8Pk"  
average cost of land production 增辟土地平均成本 yrnIQu*Uu  
average daily turnover 平均每日成交额 B1GBQH$Ms  
average daily wage rate 平均每日工资率 %4/>7 aB]Y  
average expenditure pattern 平均开支模式 E{m\LUd^ :  
average growth rate 平均增长率 [nO\Q3c|@$  
average net fixed assets 固定资产平均净值 *-gd k9  
average of relatives 相对价格平均数 4PwjG;!K  
average price 平均价格 c5& _'&  
average propensity to consume 平均消费倾向；一般消费倾向 QN!$41A?{  
average propensity to save 平均储蓄倾向；一般储蓄倾向 y Q_lJIX  
average rate 平均率 u/5^N^@^  
average revenue 平均收入；平均收益 1Z5:DE<  
average stock 平均库存；平均存货 a&3p
PfC  
average yearly rent 平均年租 &> Myf@  
avoidance of double taxation 避免双重课税 ^a6c/2K  
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  F'!pM(+  
j:)"s_  
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