一些有用的会计术语(也不知道发的地方对不对)A

A:  +aP%H  
A share Ａ股；甲类股份 :BMUc-[  
abatement of tax 减税；减扣免税额 }E8 Y,;fTD  
ABN AMRO Bank N.V. 荷兰银行 PhKJ#DRbr  
above-the-line expenditure 线上项目支出；经常预算支出 tDEpR  
above-the-line receipt 线上项目收入；经常预算收入 %~Nf,  
ABSA Asia Limited 南非联合亚洲有限公司 IIop"6Ko  
absolute change 绝对数值变更 o,bV.O.W  
absolute expenditure 实际开支 7_#v_ A^  
absolute guideline figure 绝对准则数字 J;m[1Mae&  
absolute interest 绝对权益 6xnJyEQUM  
absolute order of discharge 绝对破产解除令 M P0ww$(  
absolute profit margin 绝对利润幅度 K+T`'J4  
absolute value 实值；绝对值 
LdWeI  
absolutely vested interest 绝对既得权益 /;HytFP  
absorbed cost 已吸收成本；已分摊成本 w'M0Rd]  
absorption 吸收；分摊；合并 aH"tSgi  
absorption rate 吸收率；摊配率；分摊率 0%FC;v0  
ACB Finance Limited 亚洲商业财务有限公司 ,dBtj8=  
acceptable form of reciprocity 合理的互惠条件 s.zH.q,  
acceptable rate 适当利率；适当汇率 F\-qXSA  
acceptance agreement 承兑协议 ?3KI}'}EM  
acceptance for honour 参加承兑 ]o,)#/' $  
acceptor 承兑人；接受人；受票人 aM?7'8/  
acceptor for honour 参加承兑人 '-w G  
accident insurance 意外保险 J5J3%6I  
Accident Insurance Association of Hong Kong 香港意外保险公会 EF)kYz!@  
accident insurance scheme 意外保险计划 c~RElL  
accident year basis 意外年度基准 \FVR'A1  
accommodation 通融；贷款 =\X<UA}  
accommodation bill 通融票据；空头票据 oH6(Lq'q  
accommodation party 汇票代发人 n6Q 3X  
account balance 帐户余额；帐户结余 lt,x(2  
account book 帐簿 ?/dz!{JC  
account collected in advance 预收款项 `mCcD  
account current book 往来帐簿 >Cd%tIie*  
account of after-acquired property 事后取得的财产报告 q;kMeE*  
account of defaulter 拖欠帐目 u#J5M&#  
account payable 应付帐款 .^JID~<?#  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?0'bf y]  
account receivable 应收帐款 pk;bx2CP8  
account receivable report 应收帐款报表 0" R|lTYq  
account statement 结单；帐单；会计财务报表 ynP^|Ou  
account title 帐户名称；会计科目 rK=[&
k  
accountant's report 会计师报告 rX;
(48Y  
Accountant's Report Rules 会计师报告规则 X$JKEW;0BP  
accounting and auditing procedure 会计与审计程序；会计与核数程序 2vj)3%:7#E  
Accounting Arrangements 《会计安排》 Q.\+ XR_|  
accounting basis 会计基础 xu+wi>Y^  
accounting by Official Receiver 破产管理署署长呈交的帐目 / d6mlQS  
Accounting Circular 《会计通告》 i7 p#%2  
accounting class 会计类别 }b\d CGVr  
accounting date 记帐日期；会计结算日期 ;'gzRC  
accounting for money 款项核算 db#y]>^l  
Accounting Officer 会计主任 9QY)<K~a  
accounting period 会计报告期；会计期 4,$x~m`N  
accounting policy 会计政策；会计方针 C?hw$^w7T  
accounting practice 会计惯例 Q~-gtEv+&  
accounting principle 会计准则 7;|6g8=  
accounting record 会计记录 ;PS[VdV  
accounting report 会计报告 dC,F?^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 uu#ALB Jm  
Accounting Society of China 中国会计学会 zKiKda%)  
accounting statement 会计报表 {Qw,L;R  
accounting system 会计制度；会计系统 83T
N6gW  
accounting transaction 会计事项；帐务交易 qQpR gzw  
accounting treatment 会计处理 $)7-wCl</  
accounting year 会计年度 p(0!TCBs  
accretion 增值；添加 (''`Ce  
accrual 应计项目；应累算数目 yRieGf1'SD  
accrual basis 应计制；权责发生制 B*D`KA  
accrual basis accounting 应计制会计；权责发生制会计 ,C=Fgxw(  
accrue 应累算；应计 -QZped;?*  
accrued benefit 应累算利益 Z71"d"  
accrued charges 应计费用 3j.f3~"  
accrued cumulative preference share dividend 应累算的累积优先股股息 h
?p^DPo  
accrued expenses 应累算费用 l'3NiIX  
accrued interest payable 应付利息；应计未付利息 R_@yj]%H=  
accrued interest receivable 应收利息；应计未收利息 (5G^"Srw  
accrued right 累算权益 %f{
kT<XHu  
accruing profit 应累算的利润 +;cw<9%0  
accumulated fiscal reserve 累积财政储备 1Ete;r%5=  
accumulated profit 累积利润；滚存溢利
Pi+,y  
accumulated reserve 累积储备 U4LOe}Ny  
accumulation of surplus income 累积收益盈余 aNXu"US+Sp  
acquired assets 既得资产 e?Cbl'
 
acquisition 收购；购置；取得 (V e[FhA  
acquisition cost 购置成本 =BX<;vU  
acquisition expenses 购置费用 xhqIE3gd  
acquisition of 100% interest 收购全部股权 M}%0=VCY7  
acquisition of control 取得控制权 kTC6fNj[  
acquisition of fixed assets 购置固定资产 9.%{M#j  
acquisition of shell “买壳” /ebYk-c  
acquisition price 收购价 PJ #uYM  
act of God 天灾 UTs0=:+,t  
acting partner 执事合伙人 
Mw+]*  
active market 买卖活跃的市场；交投畅旺的市场；旺市 WgxlQXi-B  
active partner 积极参与的合伙人 ~^VcTSY@<L  
active trading 交投活跃 s*]1d*B!  
actual circulation 实际流通 H%])>   
actual cost 实际成本 O'idS`  
actual expenditure 实际开支；实际支出 {W0]0_mI(  
actual income 实际入息；实际收入；实际收益 % ;6e@U}  
actual market 现货市场 urog.Q  
actual price 现货价；实际价格 }"xC1<]  
actual profit 实际利润 *;o=hM)Tp  
actual quotation 实盘；实际价位；实际报价 p=7kFv  
actual year basis 按实际年度计算 >#0yd7BST  
actuals 实货 \:"s*-  
actuarial investigation 精算调查 Sf*VkH  
actuarial principle 精算原则 ,VHvQU  
actuarial report 精算师报告 im1]:kr7  
Actuarial Society of Hong Kong 香港精算学会 I{1w8m4O6  
actuarial valuation 精算师估值 g~Q#U;]  
actuary 精算师 pu`|HaQaE  
ad referendum agreement 暂定协议；有待覆核的协定 2V F|T'h  
ad valorem duty 从价税；按值征税 y f+/Kj< a  
ad valorem duty system 从价税制 ]Fjz+CGg  
ad valorem fee 从价费 9"<)DS  
ad valorem tariff 从价关税 <'B`b  
additional allowance 额外免税额 U'lrdc"Q  
additional amount for unexpired risk 未过期风险的额外款额 wetkmd  
additional assessable profit 补加应评税利润 j4brDlo?@  
additional assessment 补加评税 l"ih+%
S  
additional commitment 额外承担 tnKzg21%  
additional commitment vote 额外承担拨款 0BVMLRB  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 5IMh$!/uc  
additional dependent parent allowance 供养父母额外免税额 YHeB<v  
additional provision 额外拨款 Jnv91*>h8  
additional stamp duty 附加印花税 S!g&&RDx  
additional tax 补加税罚款；补加税款 <y`yKXzBUV  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 T8qG9)~3  
adjudged bankrupt 被裁定破产 Q7#Q6-Q  
adjudicated bankrupt 裁定破产人 Vr5a:u'  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 -{P)\5.L  
adjudication of bankruptcy 裁定破产；宣告破产 TWxMexiW  
adjudication of insolvency 裁定无力偿还债务 ,P9B8oIq  
adjusted actual 经调整的实数；调整后的实数 !})+WSs'"s  
adjusted current assets 经调整的流动资产；调整后的流动资产 \ &_ -  
adjusted figure 经调整的数字；调整后的数额 >#>YoA@S  
adjusted liabilities 经调整的负债；调整后的负债 [ ra[~  
adjusted loss 经调整的亏损；调整后的亏损 :l*wf/&z  
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 9 -TFyZYU  
adjusted profit 经调整的利润；调整后的利润 J.O;c5wL  
adjusted surplus 经调整的盈余额；调整后的盈余额 7dU X(D,?  
adjusted value 经调整的价值；调整后的价值 B`KpaE]  
adjustment 调整；修订；理算〔保险〕 8qBw;
A
)  
adjustment centre 调剂中心 "pHQ  
adjustment lag 调整过程的时间差距；调整时差 rtUdL,Hx  
adjustment mechanism 调整机制 G-} zkax  
adjustment of loss 亏损调整 !
)&-\!M>  
adjustment process 调整过程；调整程序 6NZf!7,B  
adjustment range 调整幅度 &G'R{s&"  
administered exchange rate 受管制汇率
=@ON>SmPs  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 *4.f*3*  
administration expenses 行政费用 eH1Y!&`  
administration fee 手续费；行政费 2gFQHV  
administration in bankruptcy 破产管理 0e/~H^,SQ  
administration order 遗产管理令 uHwuw_eK`  
administrator 管理人；遗产管理人 My5X%)T>P  
administrator of the estate 遗产管理人 
LFh(. }  
admission of debt 债项承认书 g\6(ezUF*  
admission of proof 接纳债权证明 *!nS4
[d  
advance 放贷款项；垫付款项；预支款项；预付款项 [vIO  
advance account 暂支帐目；预付款帐户 4NbC V)Dm  
advance compensation 预付补偿金 oXz:zoN
Q  
advance from shareholder 股东垫款 =zbrXtp,  
advance pending reimbursement 预支以待日后付还 X|.X4fs  
advanced economy 先进经济体系 /+66y=`UJ  
advancement 预付；预付财产 BKJW\gS2  
advances warrant 垫款令 2U#OBvNU  
advancing 贷出 @c.QrKSaD  
adverse balance 逆差 ,sJ{2,]~  
adverse exchange 逆汇 5F0sfX  
advertisement addressed to shareholders 在报章刊登的致股东通告  (+Er  
advice for collection 托收通知书 @o>2:D1G  
advice of drawing 提款通知书；汇票通知书 $Y ]*v)}X  
advice of payment 付款通知 qnT:x{o  
Advisory Committee [Securities and Futures Commission] NP|U |zn  
谘询委员会〔证券及期货事务监察委员会〕 .0s/O  
Advisory Committee on Diversification 经济多元化谘询委员会 9^jO^[>  
affidavit 誓章；遗产申报誓章 9N-mIGJ
 
affidavit of no receipt 述明无收款的誓章 oR3$A :!P=  
affiliate 联号；联营公司；附属公司 `#9ZP  
affiliated company 附属公司；联号；联营公司 UkeW
2l`:  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 )_f "[m%  
affordability 负担能力 wdp4-*  
African Development Bank [AfDB] 非洲开发银行 c.d*DM}W  
after-acquired property 事后取得的财产 \WZ00Y,*  
after-hours dealing 市后交易 p%,JWZ[  
after-tax profit 税后盈利；税后利润；税后溢利 x#pTB.  
agency agreement 代理协议 m4kmJaM  
agency expenses 代理机构的开支 _u.l|yR  
agency fee 代理费 cL`l1:j\}  
Agency Law 《代理法》 ..n-&(c32  
agent 代理人；承销人 N-vr_4{g  
agent of company 公司代理人 #>!!#e!*  
agent's fee 代理人费；经纪费 EV~_-YC   
aggregate 总计；总数；总体数字 WlG/7$  
aggregate amount 总款额；总额 Le_?x  
aggregate assets and liabilities 总体资产与负债 n1!u aUC  
aggregate at constant price 按固定价格计算的总体数字 Yz{UP)TC  
aggregate demand 总需求 R=PjLH&)  
aggregate gross position 总持仓量 i%-c/ lop  
aggregate limit 总限额 AMtFOXx%I  
aggregate of salaries tax 合计薪俸税 33 N5>}  
aggregate performance 总体表现；总体业绩 TNiFl hq  
aggregate supply 总体供应 F1MPo;e  
aggregate surplus 总盈余 ,!Ah+x  
aggregate total 整体总额 !f"@pR6  
aggregate value 总值；合计价值 o<%Sr*  
aggregated basis 合计基准
R#Ss_y  
aggregated net chargeable income 合计应课税入息实额 F5EKWP  
aggregation 合并计算；合计；总和 b/2t@VlL  
aggregation of incomes of husband and wife 夫妇入息合并计算 _D z4}:9  
aggregation of property 财产的总和 q?\3m3GM  
agio 差价；贴水 [j:%O|h  
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》
=SLJkw&w6  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment *y.KD4@{  
《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》 q \0>SG  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Hh;7 hY\  
《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》 CQ13fu+|6  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ucB<  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ]k>S0  
agreement for a settlement 授产协议 [?]s((A~B  
agreement for assignment 转让协议 wn|Sdp  
agreement for sale 售卖协议；买卖协议 , gz:2UY#  
agreement for sale and purchase 买卖协议 =Ermh7,  
agreement for the payment of interest 支付利息协议 x+^iEj`gk  
agreement for the repayment of money 还款协议 /SP^fB*y  
agreement of reinsurance 再保险协议 B;_M52-B  
Agricultural Bank of China 中国农业银行 .K:>`~<)  
air passenger departure tax 飞机乘客离境税 G$`/86A)  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 4.R >mN[  
airport tax 机场税 &~uzu{  
alcohol duty 酒精税 N<O^%!buR  
alienation 让与；让渡；转让 *Q5/d9B8TN  
alimony 生活费；赡养费 l"O=xt`m{  
All Ordinaries Index [AOI] 所有普通股指数 ~hz]x^:  
all risks 全险；综合险 .}]5y4UQ.  
All Sales Record for Stock Market 《股票市场成交报告》 iv3NmkP1  
Allied Capital Resources Limited 新联财务有限公司 p6I@o7f  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 [ tmJ6^s  
allocation letter 拨款信件 Jfo#IRC  
allocation of fund 分配款项；预留款项 *`mwm:4  
allocation of profit 利润分配；溢利分配 R%54!f0 %  
allocation warrant 拨款令 qDL9  
allotment 分配；配股 H@MUzV  
allotment notice 股份配售通知；配股通知 oGXT,38*  
allotment of shares 股份分配 s6!aGZ  
allowable 可获宽免；免税的 3X%>xUI  
allowable business loss 可扣除的营业亏损 9<,\+}^{  
allowable expenses 可扣税的支出 CCQ<.iCU  
allowance 免税额；津贴；备抵；准备金 I?5#Q0,b  
allowance for debts 债项的免税额 X[|-F3o  
allowance for depreciation by wear and tear 耗损折旧免税额 eX$u  
allowance for funeral expenses 殡殓费的免税额 M0n@?S  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 265df Y9Pu  
allowance for repairs and outgoings 修葺及支出方面的免税额 (w)Qt/P^4  
allowance to debtor 给债务人的津贴 L?<V KT  
alteration of capital 资本更改 E}4R[6YD  
alternate trustee 候补受托人 E+F!u5u  
amalgamation 合并 1^Ci$ra  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E3sl"d;~  
ambit of charges 征税范围；收费范围 X_O(j!h  
amended valuation 经修订的估值 1j3mTP  
American Commodities Exchange 美国商品交易所 v(]\o;/O  
American Express Bank Limited 美国运通银行 '}]w=2Lf  
American Stock Exchange 美国证券交易所 "J7=3$CA  
amortization 摊销
ZShRE"`  
amount due from banks 存放银行同业的款项 t"JfqD E  
amount due from banks abroad 存放海外银行同业的款项 _ jF, k>F  
amount due from holding companies 控股公司欠款 YDdmT7Ow  
amount due from local banks 存放本港银行同业的款项 ,Cde5A{K  
amount due to banks 银行同业的存款 _q+H>1.&9  
amount due to banks abroad 海外银行同业的存款 ~B|K]&/]  
amount due to holding companies 控股公司存款 -hyY5!rD  
amount due to local banks 本港银行同业的存款 M~p=OM<  
amount due to outport banks 外埠银行同业的存款 +-K-CXt  
amount for note issue 发行纸币的款额 YG!~v~sV  
amount of bond 担保契据的款额 oTT/;~I  
amount of consideration 代价款额 S'vr
O}yU  
amount of contribution 供款数额 ->$Do$  
amount of indebtedness 负债款额 gz Qc  
amount of principal of the loan 贷款本金额 7s1FJm=Y/  
amount of rates chargeable 应征差饷数额 )t&j0`Yq  
amount of share capital 股本额 $oe:km1-D  
amount of sums assured 承保款额 R\ <HR9r  
amount of variation 变动幅度 ~ex1,J*}t  
amount of vote 拨款数额 E0Ig/ j  
amount payable 应付款额 {3@/@jO?  
amount receivable 应收款额 Gpo(Zf?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $hn#T#J3  
analysis 分析 4*G#fW-  
ancillary risk 附属风险 Mp}aJzmkB;  
annual account 周年帐目；周年帐目报表；年度决算；年结 j^mAJ5  
annual accounting date 年结日期 g]N!_Ib/!  
annual allowance 每年免税额；年积金；年度津贴；年津 L
+(5`Y  
annual balance 年度余额 Vw<=& w#K  
annual disposable income 每年可动用收入 9<G-uF  
annual estimates 周年预算 &0+;E-_  
annual fee 年费 pa4z
Sl  
annual general meeting 周年大会 Rs8^
27  
annual growth rate 年增率；每年增长率 gW$X8ECX  
annual long-term supplement 长期个案每年补助金 `o)rAD^e  
annual pensionable emolument 可供计算退休金的年薪 %N=-i]+Id  
annual report 年报 oj;Rh!O  
Annual Report on the Consumer Price Index 《消费物价指数年报》 josc  
annual return 周年报表；周年申报表；每年报税表格 MXq+aS{  
Annual Return Rules 《周年报表规则》 \l"1Io=  
annual review of consumer prices 每年消费物价回顾 e4j:IK>  
annual roll-forward basis 逐年延展方式 7GB>m}7  
annual salary 年薪 &r;-=ASYzV  
annual statement 年度报表；年度决算表 TW7jp  
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 _>S."cm}!k  
annuitant 年金受益人 ,n-M!y  
annuity 年金 Z9E[RD  
annuity contract 年金合约 ~bf-uHx  
annuity on human life 人寿年金 =hjff/ X  
antecedent debt 先前的债项 )C|[j@MD  
ante-dated cheque 倒填日期支票 3#!}W#xv  
anticipated expenditure 预期开支 Akb#1Ww4  
anticipated net profit 预期纯利 ,W'`rCxJ  
anticipated revenue 预期收入 !c4pFQB  
anti-inflation measure 反通货膨胀措施 "6
[fqW65  
anti-inflationary stance 反通货膨胀立场 5k)/SAU0  
apparent deficit 表面赤字 a;r,*zZ="  
apparent financial solvency 表面偿债能力 B>AmH%f/  
apparent partner 表面合伙人 [D=ba=r0X  
application for personal assessment 个人入息课税申请书 j(AN]g:  
application of fund 资金应用 " ;8H;U`  
application to release as liquidator and to destruct the books of accounts and documents ]p:s5Q  
申请免除清盘人职务及毁灭帐簿与文件 mG*[5?=r  
appointed actuary 委任精算师 F\^9=}b_i  
appointed auditor 委任核数师；委任审计师 :D\M.A  
appointed trustee 委任的受托人 xKi: 2  
appointer 委任人 q@1b{q#C5  
apportioned pro rata 按比例分摊 rF'_YYpr>  
apportionment 分配；分摊 AvfSR p  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K-cRNt  
apportionment formula 分摊方程式 Y`eU
WCD  
apportionment of estate duty 遗产税的分摊 (J I4ibP  
appraisal 估价；评估 2f2Vy:&O_  
appreciable growth 可观增长 k?zw4S  
appreciable impact 显着影响 Oe:+%p  
appreciable increase 可观增长 3MPmLV#f  
appreciation 增值；升值 k)U9%Pr  
appreciation against other currencies 相对其他货币升值 wJ,l"bnq  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 df
AnOF"-  
appreciation tax 增值税 P-[6'mw`  
appropriation 拨款；拨用；拨付 Ha>Hb`  
appropriation account 拨款帐目 Ka%u#};  
Appropriation Bill 拨款法案 KzZ|{!C  
appropriation-in-aid system 补助拨款办法 &FHzd/  
approved assets 核准资产 8b\XC%k  
approved basket stock 认可一篮子证券 dT?/9JIv  
approved budget 核准预算 efW<  
approved charitable donation 认可慈善捐款 O10,h(O  
approved charitable institution 认可慈善机构 #fk#RNt  
approved currency 核准货币；认可货币 j?<>y/IR  
approved estimates 核准预算 OE[|1?3  
approved estimates of expenditure 核准开支预算 1U[Q)(P  
approved overseas insurer 核准海外保险人 ' 5`w5swbc  
approved overseas trust company 核准海外信托公司 M
KMWHGN  
approved pooled investment fund 核准汇集投资基金 YflM*F`  
approved provident fund scheme 认可公积金计划 #29m <f_n  
approved provision 核准拨款 L?:.8k`d  
approved redeemable share 核准可赎回股份 >|Yr14?7  
approved regional stock 认可地区性证券 wl2P^Pj  
approved retirement scheme 认可退休金计划 82d~>i%T  
approved subordinated loan 核准附属贷款 h\dq]yOl  
arbitrage 套戥；套汇；套利 +||y/}1  
arbitrageur 套戥者；套汇者 jNV)=s^ed[  
arbitrary amount 临时款项 Vcjmj  
arrangement 措施；安排；协定 CNP!v\D  
arrears 欠款 t*J*?Ma  
arrears of pay 欠付薪酬 O\0]o!  
arrears of revenue 逾期未收税款；逾期未收的帐项 $o}Ao@WkO  
articles of association 组织章程；组织细则；组织章程细则 LkvR]^u0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 g}\G@7Q  
ascertainment of profit 确定利润 0G?*i_u\  
"Asia Clear" “亚洲结算系统” 1j4tR#L  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @s7ZfV??  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 rx[l7F q  
Asian Development Fund [ADF] 亚洲发展基金 <KB V  
Asian dollar bond 亚洲美元债券 GS_+KR\  
Asian dollar market 亚洲美元市场 tE=;V) %we  
Asian dollar rate 亚洲美元利率 <yt|!p-tS  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 #7(?B{i  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "wqN,}bj\  
asked price 沽盘；喊价；索价；卖方报价 Uphme8SX  
assessable income 应评税入息 $>if@}u  
assessable loss 应评税亏损 KNvvYwFH]  
assessable profit 应评税利润 0i|z$QRL~  
assessable value 应评税值 TjDDvXY  
assessed profit 估定利润 ZH<:g6  
assessed value 经评估价值 oyfY>^bs  
assessment 评税；评定；估价；评税单 9Kl:3C  
assessment number 评税编号；估价编号 9$<1<  
assessment of additional tax 补加税评税 dC,a~`%O  
assessment of performance 业绩评估；实绩评价 4zo^ b0v  
Assessor 评税主任 GQ-fEIi{  
asset price bubbles 资产价格泡沫 ]]"O)tWHj  
asset-backed securities 具资产保证的证券 ^qR2!fwm<  
assets accretion 资产增值 ;-]' OiS;  
assets and liabilities 资产与负债 )SjhOvm  
assets betterment statement 资产递增表；资产改进表 SHcFnxEAIH  
assets lending 实物放款；有抵押贷款 FUTD/y]Lu  
assets of the company passing on the death 死者去世时转移的公司资产 NQ&\t[R[  
assets pledged as security for liabilities 用作负债抵押的资产 r3OR7
f[  
assets portfolio 资产投资组合 esh7*,7-z*  
assets price 资产价格 Q{K'#  
assets quality 资产质素 !{S& "  
assets realization 资产变现 r3
;@  
assets refinancing arrangement 资产再集资安排 nXRT%[o&  
assets securitization 资产证券化 ]wxjd l  
assets situated outside Hong Kong 在香港以外地方的资产 #S4lRVt5  
assets stripping 削减资产；拆卖资产 bfV&z+Rv-5  
assets value 资产值 C srxi'Pe  
assignee 承让人 F9}jiCom  
assignment 转让；转让书；转让契 NoAgZ{))  
assignment of interest 权益转让 XK+" x!   
assignment of letters patent and trade mark 专利证书及商标转让 %$Smei
 
assignment of property 物业转让；物业转让书 j:>_1P/  
assignment right 转让权 NNgpDL*  
assignor 转让人 '((pW  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 -xVp}RLT  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 q}xYme4  
associate member 附属会员 d Y
liC  
associated body corporate 相联法人团体 {VmJVO]S  
associated company 相联公司；联属公司 -s6k't  
associated corporation 相联法团 iVSN>APe  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] '
qy LQ:6  
公认会计师公会〔英国〕 /$=<"Y7&g  
Association of Futures Exchange Brokers 香港期货经纪协会 `uh+d  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 iwVsq_[]L  
association of underwriters 承保人组织 G2y
`yg  
assumption of control 接管 CM`B0[B  
assurance 担保；保险；转易；转易书 AY x*Ngn  
assurance of interest 权益的转易 rgw@  
at 19XX price 按一九ＸＸ年价格计算 zg>)Lq|VsT  
at a discount 按赔价计算；按贴水价格计算；打折扣 H_nIlku  
at a premium 按溢价计算；按升水价格计算 |L<p90  
at call 通知付款；按通知 wl.a|~-  
at constant market price 按固定市价计算 "xduh3/~=  
at constant price 按固定价格计算 EA``G8Vn>  
at cost 按成本计算 J`[v u4  
at current market price 按当时市价计算；按现时市价计算 T0e- X  
at current price 按当时价格计算；按现时价格计算 H.)Y*zK0.  
at factor cost 按要素成本计算；按生产要素成本计算 [,0[\NC  
at money-of-the-day price 按付款当日价格计算 ;.U<Lr^9#  
at or better 按指定或较佳价位〔买卖指令〕 Q)[DSM  
at par 按面值计算；平价 /UG]hJ-wn  
at sight 见票即付 `UD
,ne  
at the close 按收市盘 Y/<`C  
at the opening 按开市盘 P y!$r  
attestation 见证；见证条款 ^JMO POm  
at-the-money option 平价期权 f2iA5 rCV]  
attorney 受权人；受托代表人 K41Gn  
attornment 新拥有人承认书 -T=sY/O  
attributable profit 可归属利润 ^61;0   
attributable share value 可归属股份价值 u
a!43Bp  
Auckland Stock Exchange 奥克兰证券交易所 j"r7M|Z+V  
auction 拍卖 JKTn  
auctioneer 拍卖商 V\nj7Gr:sF  
audit 审计；核数 )#l&BV5  
Audit Commission 审计署 [x{Ai( /T^  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Ws/\lD  
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〕 {\vcwMUzZ  
audit review 帐目审查 VOSq%hB  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 rrP_7D  
audited account 审计帐目；经审计的帐目 'm^]X3y*  
audited annual account 经审计的周年帐目 _$KEE|9  
audited balance sheet 经审计的资产负债表 0.kC|  
auditor 核数师；核数主任；审计师 xnOd$]  
auditor's certificate 核数师证明书；审计师证明书 H7 "r^s]D  
auditor's report 核数师报告；审计师报告 :MihVLF  
Aussie bond 澳元债券 : "^/?Sd  
austerity budget 紧缩预算 2jF}n*[OW  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 L/?jtF:o  
Australia All Ordinaries Index 澳洲所有普通股票指数 2. q\!V}yQ  
Australian Dollar [AUD] 澳元 wx8Qz,Z  
Australian Options Market 澳大利亚期权市场 ?kULR0uL+  
Australian Securities Commission 澳洲证券事务监察委员会 &Jd_@F#J  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ^c]c`w  
Australian Stock Exchange 澳大利亚证券交易所 ^'p!#\T;H  
Austrian Schilling [ATS] 奥地利先令 \h/)un5  
authentication 认证；鉴证 }g& KT!r  
authority to purchase 委托购买证；委购书 8ZCR9%  
authorization 认可；核准；授权；授权书 Rn*@)5  
authorization by direction 指示授权 ~t1?oJ  
authorization by instruction 指令授权 TVF:z_M9  
authorization by warrant 令状授权 w7c0jIf{  
authorization of unit trust 单位信托的认可 &2nICAN[  
authorized agent 指定代理人 >8|V[-H  
authorized capital 法定资本 /r8sL)D+  
authorized clerk 出市员 \]0#jI/:  
authorized dealer 认可交易商 t?H sfN  
authorized financial institution 认可财务机构 ^CK D[s  
authorized fund 认可基金 *v$j n  
authorized fund house 获授权的基金公司；认可基金公司 ^Y%<$I
FG  
authorized institution 认可机构 6_&S ?yA  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 "E@A~<RKP  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 V4&a+MJ@  
authorized insurer 获授权保险人；获认可承保人 =zTpDL  
authorized investment 特准投资项目 6rM{r>  
authorized person 获授权人 vVZ+u4y  
authorized representative 获授权代表 LrT? ]o  
authorized share capital 法定股本 ZH<qidpR  
automated quotation system 自动报价系统 Qxfds`4V9i  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 55ft,a  
自动交易系统〔香港期货交易所有限公司〕 A2!pbeG  
automatic adjustment mechanism 自动调整机制 {55f{5y3 c  
automatic adjustment system 自动调整系统 H<tU[U=G  
Automatic Clearing House 自动票据交换所
"xNP"S  
automatic exchange rates accumulation system 自动化汇率累集系统 i91k0q*di  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 TR%8O;  
automatic teller machine [ATM] 自动柜员机 7m%[$X`  
autopay 自动转帐 wq|7sk{  
available assets 可用资产 &dPI<HlM  
available fiscal reserve 现存财政储备 N85ZbmU~  
available profit 可用利润 FNs$k=*8  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司  @{Dfro  
average 平均；平均数；海损 FOhq&\nkU  
average basic salary 平均基本薪金 qDcoccEf  
average consumer expenditure 平均消费开支；一般消费开支 $b[Ha{9(v  
average cost 平均成本 R8 LHwRQ  
average cost of land production 增辟土地平均成本 x`Wb9[u8  
average daily turnover 平均每日成交额 &Ez+4.srkh  
average daily wage rate 平均每日工资率 Q!r&vQ/g  
average expenditure pattern 平均开支模式 ^Rtxef  
average growth rate 平均增长率 IBUFXzl  
average net fixed assets 固定资产平均净值 h;@>E:4Tg  
average of relatives 相对价格平均数 @yj~5Gf(j  
average price 平均价格 P$]
K  
average propensity to consume 平均消费倾向；一般消费倾向 \;iOQqv0&  
average propensity to save 平均储蓄倾向；一般储蓄倾向 p(cnSvg  
average rate 平均率 E.*gKfL  
average revenue 平均收入；平均收益 S|T_<FCY  
average stock 平均库存；平均存货 w}s5=>QG%  
average yearly rent 平均年租 x|gYxZ  
avoidance of double taxation 避免双重课税 %{Obhj;c  
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 4`ZoAr-5|  
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