一些有用的会计术语(也不知道发的地方对不对)A

A: eM>
f#M  
A share Ａ股；甲类股份 hYj!*P)uV  
abatement of tax 减税；减扣免税额 )|d]0/<  
ABN AMRO Bank N.V. 荷兰银行 c~bTK" u  
above-the-line expenditure 线上项目支出；经常预算支出 =}8:zO 2'{  
above-the-line receipt 线上项目收入；经常预算收入 ;X9nYH  
ABSA Asia Limited 南非联合亚洲有限公司 ]jk
aOj  
absolute change 绝对数值变更 ,j'>}'wG)  
absolute expenditure 实际开支 dHAI4Yf4U  
absolute guideline figure 绝对准则数字 <<ze84E  
absolute interest 绝对权益 K~U5jpc  
absolute order of discharge 绝对破产解除令 I_h8)W  
absolute profit margin 绝对利润幅度 GD]yP
..  
absolute value 实值；绝对值 @~Uu]1  
absolutely vested interest 绝对既得权益 XSw!_d  
absorbed cost 已吸收成本；已分摊成本 
XAnN<  
absorption 吸收；分摊；合并 bPe|/wp  
absorption rate 吸收率；摊配率；分摊率 5LIbHSK  
ACB Finance Limited 亚洲商业财务有限公司 gM5`UH|  
acceptable form of reciprocity 合理的互惠条件 O|Z5SSlk  
acceptable rate 适当利率；适当汇率 m$w'`[H  
acceptance agreement 承兑协议 R cz;|h8  
acceptance for honour 参加承兑 K]<49`MX  
acceptor 承兑人；接受人；受票人 9:]w|lE:D  
acceptor for honour 参加承兑人 NI1jJfH|l  
accident insurance 意外保险 9"jhS0M  
Accident Insurance Association of Hong Kong 香港意外保险公会 Kt 0 3F$  
accident insurance scheme 意外保险计划 ipIexv1/S  
accident year basis 意外年度基准 8}Qmhm`_j=  
accommodation 通融；贷款 nWyn}+C-  
accommodation bill 通融票据；空头票据 ]P5|V4FXo  
accommodation party 汇票代发人 ]csfK${  
account balance 帐户余额；帐户结余 t/3t69\x  
account book 帐簿 YpGG^;M$  
account collected in advance 预收款项 SDW_Y^Tb  
account current book 往来帐簿 3~r>G  
account of after-acquired property 事后取得的财产报告 {cYS0%Go  
account of defaulter 拖欠帐目 G(;C~kHX  
account payable 应付帐款 6oQSXB@  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 -=+@/@nV  
account receivable 应收帐款 E\X:VQ9  
account receivable report 应收帐款报表 1&wI*4  
account statement 结单；帐单；会计财务报表 >7fNxQ  
account title 帐户名称；会计科目 ~0^d-,ZD5  
accountant's report 会计师报告 h"/y$  
Accountant's Report Rules 会计师报告规则 ly8IrgtKy  
accounting and auditing procedure 会计与审计程序；会计与核数程序 }kCaTI?
@#  
Accounting Arrangements 《会计安排》 Oh|KbM*vS  
accounting basis 会计基础 =:5o"g  
accounting by Official Receiver 破产管理署署长呈交的帐目 Q`ALyp,9b  
Accounting Circular 《会计通告》 &2,0?ra2&  
accounting class 会计类别 xv+47.?N  
accounting date 记帐日期；会计结算日期 -q8R'?z[  
accounting for money 款项核算 y|e@zf  
Accounting Officer 会计主任 Pf4b/w/  
accounting period 会计报告期；会计期 wB~5&:]jr  
accounting policy 会计政策；会计方针 {]F};_  
accounting practice 会计惯例 ?JinX'z  
accounting principle 会计准则 qi&
;2Yv  
accounting record 会计记录  3g#  
accounting report 会计报告 BbV@ziL  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \QZ~w_  
Accounting Society of China 中国会计学会 qrK\f  
accounting statement 会计报表 pI>[^7  
accounting system 会计制度；会计系统 ?Tr]zxtd  
accounting transaction 会计事项；帐务交易 v'vYNh  
accounting treatment 会计处理 \d,wcL  
accounting year 会计年度 _@gd9Fi7J  
accretion 增值；添加 |_Tp:][mf  
accrual 应计项目；应累算数目 sgc
pH  
accrual basis 应计制；权责发生制 X}W4dpU,  
accrual basis accounting 应计制会计；权责发生制会计 *Bse3%-v  
accrue 应累算；应计 _!} L\E~  
accrued benefit 应累算利益 !97k  
accrued charges 应计费用 T
rEo5H;  
accrued cumulative preference share dividend 应累算的累积优先股股息 Hk
v4^|  
accrued expenses 应累算费用 .wb[cCUQ  
accrued interest payable 应付利息；应计未付利息 k v>rv37u  
accrued interest receivable 应收利息；应计未收利息 lDV}vuM<4  
accrued right 累算权益 {?zBc E:  
accruing profit 应累算的利润 5xsGSoa+  
accumulated fiscal reserve 累积财政储备 W{1"  
accumulated profit 累积利润；滚存溢利 $$tFP"pZ  
accumulated reserve 累积储备 d<@SRHP(  
accumulation of surplus income 累积收益盈余
VsrYU@V  
acquired assets 既得资产 l, [cR?v  
acquisition 收购；购置；取得 }+F&=-P)  
acquisition cost 购置成本 [ 1$p}
x  
acquisition expenses 购置费用 BKfkB[*F  
acquisition of 100% interest 收购全部股权 w|AHE  
acquisition of control 取得控制权 YIc|0[ ]*|  
acquisition of fixed assets 购置固定资产 WkF60'Hf  
acquisition of shell “买壳” [`]h23vRW  
acquisition price 收购价 `> :^c  
act of God 天灾 Vp.&X 8  
acting partner 执事合伙人 a St  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]c=nkS  
active partner 积极参与的合伙人 T[<deQ  
active trading 交投活跃 PE\.JU  
actual circulation 实际流通 ,ezC}V0M  
actual cost 实际成本 d`g)(*  
actual expenditure 实际开支；实际支出 \a}_=O  
actual income 实际入息；实际收入；实际收益 v"K #  
actual market 现货市场 q5UD!&W  
actual price 现货价；实际价格 L (#DVF  
actual profit 实际利润 A'
=,q  
actual quotation 实盘；实际价位；实际报价 h,(f3Ik0O  
actual year basis 按实际年度计算 (z:DT
e  
actuals 实货 YWXY4*G  
actuarial investigation 精算调查 EW:tb-%`  
actuarial principle 精算原则 Wj}PtQ%lp/  
actuarial report 精算师报告 V(5=-8k  
Actuarial Society of Hong Kong 香港精算学会 |RA|nu   
actuarial valuation 精算师估值 &-hz&/A,  
actuary 精算师 ayR;|S  
ad referendum agreement 暂定协议；有待覆核的协定 !=f$ [1  
ad valorem duty 从价税；按值征税 =rB=! ;  
ad valorem duty system 从价税制 R'Uw
17I  
ad valorem fee 从价费 eM1=r:jgE  
ad valorem tariff 从价关税 \{RMj"w:  
additional allowance 额外免税额 R=ipK63  
additional amount for unexpired risk 未过期风险的额外款额 4L`<xX;:{  
additional assessable profit 补加应评税利润 v[*&@aW0n  
additional assessment 补加评税 bFv,.(h'  
additional commitment 额外承担 ^hN.FIzM  
additional commitment vote 额外承担拨款 M`=bJO:  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [JzOsi~R  
additional dependent parent allowance 供养父母额外免税额 5{esL4k  
additional provision 额外拨款 i"HENJyCb  
additional stamp duty 附加印花税 0)^$9Z  
additional tax 补加税罚款；补加税款 -<jd/ 5  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Tx|}ke
~  
adjudged bankrupt 被裁定破产 jlA?JB  
adjudicated bankrupt 裁定破产人
@}r2xY1  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8e:\T.)M  
adjudication of bankruptcy 裁定破产；宣告破产 _Dv<  
adjudication of insolvency 裁定无力偿还债务 M#U#I:z%  
adjusted actual 经调整的实数；调整后的实数 e]qbh_A  
adjusted current assets 经调整的流动资产；调整后的流动资产 5'mpd  
adjusted figure 经调整的数字；调整后的数额 bY>JLRQJ-  
adjusted liabilities 经调整的负债；调整后的负债 c@ea ;Cv  
adjusted loss 经调整的亏损；调整后的亏损 O*:8gu'Y2  
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 |LwW/
>I  
adjusted profit 经调整的利润；调整后的利润 %dN',  
adjusted surplus 经调整的盈余额；调整后的盈余额 ZnVx'Y  
adjusted value 经调整的价值；调整后的价值 Q 6)5*o8n  
adjustment 调整；修订；理算〔保险〕 3ZhB 8 P  
adjustment centre 调剂中心 33*NgQ;&~'  
adjustment lag 调整过程的时间差距；调整时差 >,#73
u#  
adjustment mechanism 调整机制 ,];4+&|8kW  
adjustment of loss 亏损调整 F-g7*  
adjustment process 调整过程；调整程序 -2`D(xC  
adjustment range 调整幅度 '(4#He?Gd  
administered exchange rate 受管制汇率 D{J+}*y  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 -j<g}IG  
administration expenses 行政费用 H)Kt!v8  
administration fee 手续费；行政费 ':[:12y[  
administration in bankruptcy 破产管理 $d +n},[C{  
administration order 遗产管理令 ENEnHu^  
administrator 管理人；遗产管理人 pEn3:.l<  
administrator of the estate 遗产管理人 / >As9
|%  
admission of debt 债项承认书 WL6p+sN'  
admission of proof 接纳债权证明 +1]xmnts  
advance 放贷款项；垫付款项；预支款项；预付款项
<"8<<   
advance account 暂支帐目；预付款帐户 eT4+O5t  
advance compensation 预付补偿金 I {o\d'/  
advance from shareholder 股东垫款 , id`=L=  
advance pending reimbursement 预支以待日后付还 7H=^~J  
advanced economy 先进经济体系 7ql&UIeQ  
advancement 预付；预付财产 Q~L"Mr8>V  
advances warrant 垫款令 vA(')"DDT  
advancing 贷出 kV mJG#
 
adverse balance 逆差 Z\)emps  
adverse exchange 逆汇 jxt^d  
advertisement addressed to shareholders 在报章刊登的致股东通告 VHUOI64*  
advice for collection 托收通知书 'h:[[D%H`  
advice of drawing 提款通知书；汇票通知书 U_/<tWl\[3  
advice of payment 付款通知 _1? PN8  
Advisory Committee [Securities and Futures Commission] "?yu
^  
谘询委员会〔证券及期货事务监察委员会〕 2Y2J)5,  
Advisory Committee on Diversification 经济多元化谘询委员会 @uWPo2  
affidavit 誓章；遗产申报誓章 JuD$CHg;#  
affidavit of no receipt 述明无收款的誓章 [)ybPIv]  
affiliate 联号；联营公司；附属公司 &7gE=E(M  
affiliated company 附属公司；联号；联营公司 -A\J:2a|  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 u\]aUP e  
affordability 负担能力 )t/[z3rn  
African Development Bank [AfDB] 非洲开发银行 BUozpqN}  
after-acquired property 事后取得的财产
YnCWmlC  
after-hours dealing 市后交易 7T)J{:+0!|  
after-tax profit 税后盈利；税后利润；税后溢利 pKM5<1J  
agency agreement 代理协议 w,CZ*/^  
agency expenses 代理机构的开支 g3i !>  
agency fee 代理费 luEP5l2&  
Agency Law 《代理法》 1 ^k#g,  
agent 代理人；承销人 *"%MT:  
agent of company 公司代理人 -XSu;'4q  
agent's fee 代理人费；经纪费 aKly1G  
aggregate 总计；总数；总体数字 #CM^f^*  
aggregate amount 总款额；总额 ?D^l&`S  
aggregate assets and liabilities 总体资产与负债 }g?9/)z  
aggregate at constant price 按固定价格计算的总体数字 wJ|wAS  
aggregate demand 总需求 B_B~Y8=3`  
aggregate gross position 总持仓量 n<x NE%  
aggregate limit 总限额 &>!WhC16  
aggregate of salaries tax 合计薪俸税 tVf1]3(_>  
aggregate performance 总体表现；总体业绩 in^Rf` "  
aggregate supply 总体供应 x4HVB  
aggregate surplus 总盈余 dB^')-wA  
aggregate total 整体总额 -ty_<m]  
aggregate value 总值；合计价值 Dyx3N5?C  
aggregated basis 合计基准 ON$^_l/c  
aggregated net chargeable income 合计应课税入息实额 &f\ng{  
aggregation 合并计算；合计；总和 Q\>Kd N{  
aggregation of incomes of husband and wife 夫妇入息合并计算 p:,(r{*?  
aggregation of property 财产的总和 b~Qd9Nf  
agio 差价；贴水 Tn# >"Ag  
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》  igV4nL  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment FDHa|<oz  
《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》 ,a I0Aw  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment IX /r  
《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》 \\qw"w9  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment NINaOs  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Cu%|}xq  
agreement for a settlement 授产协议 } r#by%P  
agreement for assignment 转让协议 F?LTWm
  
agreement for sale 售卖协议；买卖协议 0 w"&9+kV  
agreement for sale and purchase 买卖协议 4YVxRZ1[3  
agreement for the payment of interest 支付利息协议 XG5mfKMt+  
agreement for the repayment of money 还款协议 |!\(eLR9>  
agreement of reinsurance 再保险协议 <*Kj7o{Qn  
Agricultural Bank of China 中国农业银行 wec|~Rc-  
air passenger departure tax 飞机乘客离境税 8bB'[gJ]{  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 J% B(4`  
airport tax 机场税 7[l "=  
alcohol duty 酒精税 ~D4%7U"dv  
alienation 让与；让渡；转让 0!n6tz lT  
alimony 生活费；赡养费 T/V 5pYl  
All Ordinaries Index [AOI] 所有普通股指数 >Ic)RPO9  
all risks 全险；综合险 az(u=}  
All Sales Record for Stock Market 《股票市场成交报告》 <%(nF+rQA"  
Allied Capital Resources Limited 新联财务有限公司 F:8cd^d~u  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 +yq Z\$ii  
allocation letter 拨款信件 PZQb.QAn  
allocation of fund 分配款项；预留款项 ZQHANr= 6  
allocation of profit 利润分配；溢利分配 ]JeA29  
allocation warrant 拨款令 1or4s{bmo  
allotment 分配；配股 B_k[N}|zD  
allotment notice 股份配售通知；配股通知 !9l c6W  
allotment of shares 股份分配 =$B:i>z<  
allowable 可获宽免；免税的 -P09
u82  
allowable business loss 可扣除的营业亏损 =NH p%|  
allowable expenses 可扣税的支出 0ih=<@1K  
allowance 免税额；津贴；备抵；准备金 o)P'H"Ki  
allowance for debts 债项的免税额 Y9TaU]7]  
allowance for depreciation by wear and tear 耗损折旧免税额 [T;0vv8  
allowance for funeral expenses 殡殓费的免税额 O)'Bx=S4Ke  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 G<C[A   
allowance for repairs and outgoings 修葺及支出方面的免税额 4Lx#5}P  
allowance to debtor 给债务人的津贴 `N~;X~XFk  
alteration of capital 资本更改 npH2&6Yhi^  
alternate trustee 候补受托人 uvK1gJrA)  
amalgamation 合并 R}Ih~zw  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |wKC9O@%  
ambit of charges 征税范围；收费范围 ;a/Gs^W  
amended valuation 经修订的估值 Tn+6:<OFdO  
American Commodities Exchange 美国商品交易所 9L}=xX`>?  
American Express Bank Limited 美国运通银行 i#t)tM
"  
American Stock Exchange 美国证券交易所 -E4e8'P;5  
amortization 摊销 /?%zNkcxu  
amount due from banks 存放银行同业的款项 ;}b.gpG  
amount due from banks abroad 存放海外银行同业的款项 4VjP:>*p  
amount due from holding companies 控股公司欠款 HR55|`]  
amount due from local banks 存放本港银行同业的款项 ;zD1#dD
 
amount due to banks 银行同业的存款 A0SEzX({[  
amount due to banks abroad 海外银行同业的存款 -.|V S|y  
amount due to holding companies 控股公司存款 C?e1 a9r  
amount due to local banks 本港银行同业的存款 .0:twj  
amount due to outport banks 外埠银行同业的存款 [s-Km/  
amount for note issue 发行纸币的款额 Uhc2`r#q  
amount of bond 担保契据的款额 yWa-iHWC
 
amount of consideration 代价款额 y!SElKj  
amount of contribution 供款数额 igp[cFN  
amount of indebtedness 负债款额 n|vIo)  
amount of principal of the loan 贷款本金额 -X~VXeg  
amount of rates chargeable 应征差饷数额 I3QK~ V*j)  
amount of share capital 股本额 T`f6`1x  
amount of sums assured 承保款额 nV-A0"z_&  
amount of variation 变动幅度 W6t"n_%?"  
amount of vote 拨款数额 LYPjdp2>"o  
amount payable 应付款额 W'2|hP  
amount receivable 应收款额 {I|iUfy  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 hL#5:~(  
analysis 分析 $UMxO`F  
ancillary risk 附属风险
u@\]r 1  
annual account 周年帐目；周年帐目报表；年度决算；年结
H gMLh*  
annual accounting date 年结日期 +53 Tf  
annual allowance 每年免税额；年积金；年度津贴；年津 0^4uZeW?  
annual balance 年度余额 ZPWY0&9  
annual disposable income 每年可动用收入 ~^QL"p:5|  
annual estimates 周年预算 >|L,9lR_b  
annual fee 年费 oHkF>B [  
annual general meeting 周年大会 agqB#,i  
annual growth rate 年增率；每年增长率 XSkN
9LqZ  
annual long-term supplement 长期个案每年补助金  h&\%~LO.  
annual pensionable emolument 可供计算退休金的年薪 j?ihUNY!+  
annual report 年报 -b"7WBl  
Annual Report on the Consumer Price Index 《消费物价指数年报》 yjODa90!G  
annual return 周年报表；周年申报表；每年报税表格 7@u0;5p|  
Annual Return Rules 《周年报表规则》 =(ts~^  
annual review of consumer prices 每年消费物价回顾 OPR+K ?  
annual roll-forward basis 逐年延展方式 C`c;I7  
annual salary 年薪 r>1M&Y=<  
annual statement 年度报表；年度决算表 GwHMXtj4  
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 $\l7aA5~  
annuitant 年金受益人 UXVjRY`M.\  
annuity 年金 f}g)3+i  
annuity contract 年金合约 tuuc9H4B  
annuity on human life 人寿年金 ;aKdRhDo  
antecedent debt 先前的债项 PR=:3-#R  
ante-dated cheque 倒填日期支票 p#W[he  
anticipated expenditure 预期开支 iha{(-  
anticipated net profit 预期纯利 [pOQpfo\  
anticipated revenue 预期收入 m5lMh14E  
anti-inflation measure 反通货膨胀措施 RwMK%^b  
anti-inflationary stance 反通货膨胀立场 t>QAM6[  
apparent deficit 表面赤字 Jw'%[(q Q  
apparent financial solvency 表面偿债能力 +!IIt {u  
apparent partner 表面合伙人 LC/9)Sh_n  
application for personal assessment 个人入息课税申请书 60P^aj$V  
application of fund 资金应用 +U9Gj#  
application to release as liquidator and to destruct the books of accounts and documents DTrS9j?z  
申请免除清盘人职务及毁灭帐簿与文件 n*G[ZW*Uc  
appointed actuary 委任精算师 S?Q4u!FC  
appointed auditor 委任核数师；委任审计师 S+>1yvr),  
appointed trustee 委任的受托人 R{.5Z/Vp6E  
appointer 委任人 Fx2z lM&  
apportioned pro rata 按比例分摊 >VnkgY  
apportionment 分配；分摊 "h'0&ZP~_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $F-qqkR$  
apportionment formula 分摊方程式 _IJPZ'Hr  
apportionment of estate duty 遗产税的分摊 Q6Z%T.1  
appraisal 估价；评估 Q#8}p
Bw  
appreciable growth 可观增长 w}VS mt$F  
appreciable impact 显着影响 R4G$!6Ld  
appreciable increase 可观增长 'NF_!D  
appreciation 增值；升值 Z,/BPK
<e  
appreciation against other currencies 相对其他货币升值 u1a5Vtel  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rMIr&T  
appreciation tax 增值税 ,@ A1eX}  
appropriation 拨款；拨用；拨付 2'_xg~  
appropriation account 拨款帐目 }:C4T*|  
Appropriation Bill 拨款法案 ri&B%AAc  
appropriation-in-aid system 补助拨款办法 2bBTd@m4  
approved assets 核准资产 L@Fw;G|%'  
approved basket stock 认可一篮子证券 Cdl#LVqs  
approved budget 核准预算 %1fH-:c=C0  
approved charitable donation 认可慈善捐款 (KR$PLxDK  
approved charitable institution 认可慈善机构 YXxaD@  
approved currency 核准货币；认可货币 _7
>$'V{  
approved estimates 核准预算 f^il|Obzl  
approved estimates of expenditure 核准开支预算 hko0 ?z  
approved overseas insurer 核准海外保险人 az@{O4
  
approved overseas trust company 核准海外信托公司 0qXd?z$  
approved pooled investment fund 核准汇集投资基金 !_rAAY  
approved provident fund scheme 认可公积金计划 [=079UN-X  
approved provision 核准拨款 a9PSg/p  
approved redeemable share 核准可赎回股份 _?&$@c  
approved regional stock 认可地区性证券 4jefU}e9#  
approved retirement scheme 认可退休金计划 Reca5r1O  
approved subordinated loan 核准附属贷款 UA$ XjP  
arbitrage 套戥；套汇；套利 So?SBh1C  
arbitrageur 套戥者；套汇者 |>a sGP  
arbitrary amount 临时款项 $wUFHEl  
arrangement 措施；安排；协定 N%!8I  
arrears 欠款 mh;<lW\K/Z  
arrears of pay 欠付薪酬 b[,J-/;JNL  
arrears of revenue 逾期未收税款；逾期未收的帐项 y&Sl#IQ L  
articles of association 组织章程；组织细则；组织章程细则 mDz{8N9<FG  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mw%do&e  
ascertainment of profit 确定利润 ,<n >g;  
"Asia Clear" “亚洲结算系统” xlG/$`Ab  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 YIo$  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 z><=F,W  
Asian Development Fund [ADF] 亚洲发展基金 ,-^Grmr4M  
Asian dollar bond 亚洲美元债券 O_aZ\28};C  
Asian dollar market 亚洲美元市场 kx8\]'  
Asian dollar rate 亚洲美元利率 }yZ9pTB.?E  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 YG ,  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 6KPM4#61o  
asked price 沽盘；喊价；索价；卖方报价 ;$Q`JN=  
assessable income 应评税入息 bI.LE/yk  
assessable loss 应评税亏损 K5gh7  
assessable profit 应评税利润 ^T`)ltI]V  
assessable value 应评税值 :&ir5xHS  
assessed profit 估定利润 <4SY'-w  
assessed value 经评估价值 IMLk{y%6  
assessment 评税；评定；估价；评税单 O\;Z4qn2=  
assessment number 评税编号；估价编号 d;O16xcM/  
assessment of additional tax 补加税评税 GlYNC&,VL  
assessment of performance 业绩评估；实绩评价 -
C]RFlV  
Assessor 评税主任 y?j#;n0  
asset price bubbles 资产价格泡沫
a5jc8S>  
asset-backed securities 具资产保证的证券 NXsDn&&O  
assets accretion 资产增值 3jQy"9f  
assets and liabilities 资产与负债 Sc'z vlq  
assets betterment statement 资产递增表；资产改进表 :xISS  
assets lending 实物放款；有抵押贷款 (#GOXz  
assets of the company passing on the death 死者去世时转移的公司资产 |k$^RU<OF  
assets pledged as security for liabilities 用作负债抵押的资产 FWI<_KZO  
assets portfolio 资产投资组合 ]s-;*o\H  
assets price 资产价格 x? 3U3\W  
assets quality 资产质素 W1S7%6y_1  
assets realization 资产变现 8P5yaS_  
assets refinancing arrangement 资产再集资安排 Rhh5r0 \5  
assets securitization 资产证券化 ||3%REliC  
assets situated outside Hong Kong 在香港以外地方的资产 !'uL  
assets stripping 削减资产；拆卖资产 V(Ll]g/T_;  
assets value 资产值 PjZsMHW%  
assignee 承让人 Ag=>F5  
assignment 转让；转让书；转让契 ZaJg$  
assignment of interest 权益转让 mne4uW
 
assignment of letters patent and trade mark 专利证书及商标转让 - y[nMEE  
assignment of property 物业转让；物业转让书 (c;F%m|  
assignment right 转让权 -Yx'qz@  
assignor 转让人 }&A!h  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 i[1K~yXq:  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 |}s)Wo  
associate member 附属会员 eMyh&@7(F  
associated body corporate 相联法人团体 .lnyn|MVb  
associated company 相联公司；联属公司 S]&f+g}&w  
associated corporation 相联法团 sy`@q<h(  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
$sK8l=#  
公认会计师公会〔英国〕 5
v6 x  
Association of Futures Exchange Brokers 香港期货经纪协会 HwTb753  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ^`>,~$Q  
association of underwriters 承保人组织 /f_w@TR\{  
assumption of control 接管 3lzjY.]Pgv  
assurance 担保；保险；转易；转易书 CY~]lQ  
assurance of interest 权益的转易 xl [3*K   
at 19XX price 按一九ＸＸ年价格计算 C3q}Dh+]  
at a discount 按赔价计算；按贴水价格计算；打折扣 Qgx9JJ>  
at a premium 按溢价计算；按升水价格计算 9IJBK  
at call 通知付款；按通知 R6l`IlG`  
at constant market price 按固定市价计算 A;ip V :)  
at constant price 按固定价格计算 ZDEz&{3U;  
at cost 按成本计算 2F9Gx;}t5=  
at current market price 按当时市价计算；按现时市价计算 ~+w'b7T,=  
at current price 按当时价格计算；按现时价格计算 kt?G\H!}  
at factor cost 按要素成本计算；按生产要素成本计算 y%%D="  
at money-of-the-day price 按付款当日价格计算 aphfzo  
at or better 按指定或较佳价位〔买卖指令〕 )D'SfNx#{  
at par 按面值计算；平价 ^o&3+s}M  
at sight 见票即付 GJ"S*30  
at the close 按收市盘 q6DuLFatc*  
at the opening 按开市盘 dsck:e5agZ  
attestation 见证；见证条款 V4I5PPz~  
at-the-money option 平价期权 02B *cz_K  
attorney 受权人；受托代表人 D2N| A  
attornment 新拥有人承认书 vN#?>aL  
attributable profit 可归属利润 0#1h
kJ"  
attributable share value 可归属股份价值 M)4-eo  
Auckland Stock Exchange 奥克兰证券交易所 ~q]@Jp  
auction 拍卖 |a9d]^  
auctioneer 拍卖商 QOXG:?v\  
audit 审计；核数 q?} /q  
Audit Commission 审计署 NG3!09eY  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] }e$^v*16  
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〕 XY %er  
audit review 帐目审查 :[![9JS/  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @qj4rt"  
audited account 审计帐目；经审计的帐目 nE.w  
audited annual account 经审计的周年帐目 32h}+fd  
audited balance sheet 经审计的资产负债表 1;_tu  
auditor 核数师；核数主任；审计师 7<FI[  
auditor's certificate 核数师证明书；审计师证明书 [7x,&  
auditor's report 核数师报告；审计师报告 *_feD+rq  
Aussie bond 澳元债券 o/0cd  
austerity budget 紧缩预算 "#zSk=52z
 
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 We%HdTKT  
Australia All Ordinaries Index 澳洲所有普通股票指数 qTc-Z5  
Australian Dollar [AUD] 澳元 9C&Xs nk  
Australian Options Market 澳大利亚期权市场 <Y%km[Mh  
Australian Securities Commission 澳洲证券事务监察委员会 38ac~1HjE  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Gy}WZ9{  
Australian Stock Exchange 澳大利亚证券交易所 }!_x\eq^  
Austrian Schilling [ATS] 奥地利先令 Jr|"QRC  
authentication 认证；鉴证 ~,#zdm1r@  
authority to purchase 委托购买证；委购书 sBUK v(U)  
authorization 认可；核准；授权；授权书 \"=4)Huv  
authorization by direction 指示授权 dCq-&3?t  
authorization by instruction 指令授权 oDz%K?29%  
authorization by warrant 令状授权 K"Vo'9R[_  
authorization of unit trust 单位信托的认可 &Xh8j^p'  
authorized agent 指定代理人 b
loe|o!  
authorized capital 法定资本 2gP^+.
 
authorized clerk 出市员 &CP0T:h  
authorized dealer 认可交易商 9$ GAs  
authorized financial institution 认可财务机构 as#_Fer`U  
authorized fund 认可基金 O7<--  
authorized fund house 获授权的基金公司；认可基金公司
vG E;PwR  
authorized institution 认可机构 r 0mA  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 m~7[fgN2  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 MU_8bK9m  
authorized insurer 获授权保险人；获认可承保人 )?_x$GKY  
authorized investment 特准投资项目 `D *U@iJ  
authorized person 获授权人 _8zZ.~)  
authorized representative 获授权代表 2;8I0BH*'  
authorized share capital 法定股本 [l~Gwaul>  
automated quotation system 自动报价系统 ;MSdTHN"  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 72Zp%a=  
自动交易系统〔香港期货交易所有限公司〕 VtM:~|v  
automatic adjustment mechanism 自动调整机制 `)i'1E[9  
automatic adjustment system 自动调整系统 YdgDMd-1  
Automatic Clearing House 自动票据交换所 Ltk'`  
automatic exchange rates accumulation system 自动化汇率累集系统 :A
2{  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 96a2G,c>V  
automatic teller machine [ATM] 自动柜员机 {?X#E12vf  
autopay 自动转帐 d}d1]@Y\  
available assets 可用资产 jVW .=FK  
available fiscal reserve 现存财政储备 1=U(ZX+u  
available profit 可用利润 (i3V  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ]IF QD  
average 平均；平均数；海损 R
\i8O^[  
average basic salary 平均基本薪金 s,z$Vt"h*K  
average consumer expenditure 平均消费开支；一般消费开支 sGBm[lplz  
average cost 平均成本 A=N &(k  
average cost of land production 增辟土地平均成本 He&7(mQ0^  
average daily turnover 平均每日成交额 4c})LAwd&  
average daily wage rate 平均每日工资率 UQX.  
average expenditure pattern 平均开支模式 *yx5G-#?  
average growth rate 平均增长率 YJ6y]r K2,  
average net fixed assets 固定资产平均净值 v3zd>fDnRp  
average of relatives 相对价格平均数 Z
~X\Z.  
average price 平均价格 vw.rkAGY  
average propensity to consume 平均消费倾向；一般消费倾向 f&=WgITa  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ZnrsJ1f:  
average rate 平均率 p?@R0]  
average revenue 平均收入；平均收益  5yA1<&z  
average stock 平均库存；平均存货 3EY>XS  
average yearly rent 平均年租 30BFwNE  
avoidance of double taxation 避免双重课税 QaVxP1V#U  
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 s%cfJe_k  
(u_?#PjX  
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