一些有用的会计术语(也不知道发的地方对不对)A

A: T0
i_X(_  
A share Ａ股；甲类股份 0Db#W6*^  
abatement of tax 减税；减扣免税额 L9(fa+$+#  
ABN AMRO Bank N.V. 荷兰银行 Ga"t4[=I  
above-the-line expenditure 线上项目支出；经常预算支出 IWX%6*Zz  
above-the-line receipt 线上项目收入；经常预算收入 !ce5pA  
ABSA Asia Limited 南非联合亚洲有限公司 ZdfIe~Oni  
absolute change 绝对数值变更 lIz"mk  
absolute expenditure 实际开支 pno]Bld'z  
absolute guideline figure 绝对准则数字 jU/0a=h9  
absolute interest 绝对权益 p\1-.  
absolute order of discharge 绝对破产解除令 <rNCb;  
absolute profit margin 绝对利润幅度 4 QD.'+L  
absolute value 实值；绝对值 w`q):yXX
 
absolutely vested interest 绝对既得权益 s+l)Q  
absorbed cost 已吸收成本；已分摊成本 d H]'&&M  
absorption 吸收；分摊；合并 m z) O  
absorption rate 吸收率；摊配率；分摊率 vzG(u_,9[  
ACB Finance Limited 亚洲商业财务有限公司 4 @ )|N'  
acceptable form of reciprocity 合理的互惠条件 4g
zrxV  
acceptable rate 适当利率；适当汇率 j'
g':U  
acceptance agreement 承兑协议 > -OQk"o  
acceptance for honour 参加承兑 ?"\X46Gz;  
acceptor 承兑人；接受人；受票人 B[}#m'Lv  
acceptor for honour 参加承兑人 1jO}{U  
accident insurance 意外保险 pbt
/i+!  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^h1EE=E"  
accident insurance scheme 意外保险计划 $5Jo%K%  
accident year basis 意外年度基准 L> > %  
accommodation 通融；贷款 >8\EdN59{  
accommodation bill 通融票据；空头票据 uDbz`VpK  
accommodation party 汇票代发人 9v=5x[fE  
account balance 帐户余额；帐户结余 8SR~{  
account book 帐簿
r&U5w^p  
account collected in advance 预收款项 F6`$5%$M;?  
account current book 往来帐簿 8K=sx@l  
account of after-acquired property 事后取得的财产报告 1--_E,Su>  
account of defaulter 拖欠帐目 x8+W9i0[1  
account payable 应付帐款 v@(Y:\>  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,
onOwPz  
account receivable 应收帐款 fL>>hBCqC  
account receivable report 应收帐款报表 bdEc?  
account statement 结单；帐单；会计财务报表 8bd&XieE  
account title 帐户名称；会计科目 $9)|cO  
accountant's report 会计师报告 'tm%3` F  
Accountant's Report Rules 会计师报告规则 T*e>_\Tx  
accounting and auditing procedure 会计与审计程序；会计与核数程序 k` cz$>  
Accounting Arrangements 《会计安排》 :+: vBrJm  
accounting basis 会计基础 eD2u!OKW!  
accounting by Official Receiver 破产管理署署长呈交的帐目 D-JG0.@  
Accounting Circular 《会计通告》 Fg;V6s/>ts  
accounting class 会计类别 =8#$'1K,v  
accounting date 记帐日期；会计结算日期 w,f1F;!q1  
accounting for money 款项核算 '7Q5"M'  
Accounting Officer 会计主任 z]:{ruvH  
accounting period 会计报告期；会计期 PZ06 _  
accounting policy 会计政策；会计方针 KsZd.Rf=@  
accounting practice 会计惯例 2
j*;1  
accounting principle 会计准则 d[eN#<  
accounting record 会计记录 @ W[LA<  
accounting report 会计报告 8&+m5xS  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 sTv;Ogs.  
Accounting Society of China 中国会计学会 HY|=Z\l"  
accounting statement 会计报表 9O1#%  
accounting system 会计制度；会计系统 ='"DUQH|*  
accounting transaction 会计事项；帐务交易 b}s)3=X@q  
accounting treatment 会计处理 g?-HAk6  
accounting year 会计年度 V}_M\Y^^;  
accretion 增值；添加 ;iEr+  
accrual 应计项目；应累算数目 "-bsWC  
accrual basis 应计制；权责发生制 4AA3D!$  
accrual basis accounting 应计制会计；权责发生制会计 KVQ|l,E, /  
accrue 应累算；应计 XpS].P9  
accrued benefit 应累算利益 2GkJ7cL  
accrued charges 应计费用 C^2J<  
accrued cumulative preference share dividend 应累算的累积优先股股息 w%Vw*i6o  
accrued expenses 应累算费用 A"ApWJ3  
accrued interest payable 应付利息；应计未付利息 &b~if}vcb  
accrued interest receivable 应收利息；应计未收利息 x"7`,W  
accrued right 累算权益 JWzN 'a R  
accruing profit 应累算的利润 R{N9'2l:  
accumulated fiscal reserve 累积财政储备 _ljdo`j#N  
accumulated profit 累积利润；滚存溢利 nZ7FG  
accumulated reserve 累积储备 ]A.:8;  
accumulation of surplus income 累积收益盈余 wd86 y  
acquired assets 既得资产 /-J12O  
acquisition 收购；购置；取得 $=) i{kGS@  
acquisition cost 购置成本 :s(vn Ie^  
acquisition expenses 购置费用 1FC' iGI  
acquisition of 100% interest 收购全部股权 1j4(/
A  
acquisition of control 取得控制权 1T96W :   
acquisition of fixed assets 购置固定资产 ~m@v ~=  
acquisition of shell “买壳” dB`3"aSN7  
acquisition price 收购价 =\uQGH  
act of God 天灾 wX7|a/|@  
acting partner 执事合伙人 c:>&iB-Yu  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `*Ar6  
active partner 积极参与的合伙人 5ctH=t0  
active trading 交投活跃 N i\*<:_  
actual circulation 实际流通 Rd#V,[d  
actual cost 实际成本 B}Lz#'5_  
actual expenditure 实际开支；实际支出 p:g`K#[F  
actual income 实际入息；实际收入；实际收益 $;@LPE  
actual market 现货市场 s{q)P1x  
actual price 现货价；实际价格 X%1j-;Wr@  
actual profit 实际利润 Y5rR  
actual quotation 实盘；实际价位；实际报价 H#zsk*=QD  
actual year basis 按实际年度计算 Dl/Jlsd@  
actuals 实货 7=Vs1TVc  
actuarial investigation 精算调查 ;}/@ar7s3  
actuarial principle 精算原则 KNH.4A ,  
actuarial report 精算师报告 z^xrB$8 u  
Actuarial Society of Hong Kong 香港精算学会 cU`sA_f  
actuarial valuation 精算师估值 =~7%R.U([e  
actuary 精算师 [ vWcQ6m  
ad referendum agreement 暂定协议；有待覆核的协定 gt~hUwL  
ad valorem duty 从价税；按值征税 _DlkTi5(w  
ad valorem duty system 从价税制 4|PNsHXt
 
ad valorem fee 从价费 \*24NB  
ad valorem tariff 从价关税 1lA
x"VL  
additional allowance 额外免税额 "'M>%m u  
additional amount for unexpired risk 未过期风险的额外款额 dM|&Y6
  
additional assessable profit 补加应评税利润 1#o>< ?  
additional assessment 补加评税 7soiy A  
additional commitment 额外承担 9t`   
additional commitment vote 额外承担拨款 *C>B-j$  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 b ] W^_
 
additional dependent parent allowance 供养父母额外免税额 SiBhf3   
additional provision 额外拨款 =Tdh]0  
additional stamp duty 附加印花税 5|I2  
additional tax 补加税罚款；补加税款 e7fA-,DV  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Sw<V/t  
adjudged bankrupt 被裁定破产 4d\"gk  
adjudicated bankrupt 裁定破产人 Ai99:J2k  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Q2 tM~  
adjudication of bankruptcy 裁定破产；宣告破产 c_oI?D9  
adjudication of insolvency 裁定无力偿还债务 [;IW'cXNq  
adjusted actual 经调整的实数；调整后的实数 <M//zXa  
adjusted current assets 经调整的流动资产；调整后的流动资产 EqY e.dF,  
adjusted figure 经调整的数字；调整后的数额 +}MV$X
  
adjusted liabilities 经调整的负债；调整后的负债 auzrM4<tz  
adjusted loss 经调整的亏损；调整后的亏损 }PdHR00^  
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 A>SXc%K  
adjusted profit 经调整的利润；调整后的利润 ,<,ige  
adjusted surplus 经调整的盈余额；调整后的盈余额 fevLu[,  
adjusted value 经调整的价值；调整后的价值 oN0p$/La  
adjustment 调整；修订；理算〔保险〕 z% ln
}  
adjustment centre 调剂中心 ML6V,-KU  
adjustment lag 调整过程的时间差距；调整时差 E="FE.%A  
adjustment mechanism 调整机制 >O7ITy  
adjustment of loss 亏损调整 IYJS>G%*  
adjustment process 调整过程；调整程序 8A|{jH74  
adjustment range 调整幅度 0)c9X[sG  
administered exchange rate 受管制汇率 A..,.   
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ?2#!63[Kg  
administration expenses 行政费用 h}vzZZ2,  
administration fee 手续费；行政费 pWU3
?U  
administration in bankruptcy 破产管理 7.-g=R
cz  
administration order 遗产管理令 ZjlFr(  
administrator 管理人；遗产管理人 cy0 %tsB|  
administrator of the estate 遗产管理人 \ow3_^Bk  
admission of debt 债项承认书 u9d4zR  
admission of proof 接纳债权证明 bo;;\>k  
advance 放贷款项；垫付款项；预支款项；预付款项 IV"OzQONx  
advance account 暂支帐目；预付款帐户 ^>?E1J3u  
advance compensation 预付补偿金 s|/m}n  
advance from shareholder 股东垫款 sk0N=5SB-  
advance pending reimbursement 预支以待日后付还 D/T&0  
advanced economy 先进经济体系 HkGA$  
advancement 预付；预付财产 +Xb )bfN  
advances warrant 垫款令 dMcCSwYh  
advancing 贷出 bzI!;P1&  
adverse balance 逆差 zvvF9  
adverse exchange 逆汇 tcovMn'  
advertisement addressed to shareholders 在报章刊登的致股东通告 Cfizh@<  
advice for collection 托收通知书
xjm|ewo  
advice of drawing 提款通知书；汇票通知书
|7ga9  
advice of payment 付款通知 aY/msplC  
Advisory Committee [Securities and Futures Commission] {i:5XL   
谘询委员会〔证券及期货事务监察委员会〕 &}TfJ=gj  
Advisory Committee on Diversification 经济多元化谘询委员会 k>W5ts2+  
affidavit 誓章；遗产申报誓章 KJ7[DN'(  
affidavit of no receipt 述明无收款的誓章 me-:A:si  
affiliate 联号；联营公司；附属公司 /3MTutM|<X  
affiliated company 附属公司；联号；联营公司 t}Z*2=DO  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 HwE1cOT  
affordability 负担能力 r*-e~  
African Development Bank [AfDB] 非洲开发银行 mp^;8??;  
after-acquired property 事后取得的财产 @uIY+_E40g  
after-hours dealing 市后交易 lq4vX^S  
after-tax profit 税后盈利；税后利润；税后溢利 1l@gZI12#/  
agency agreement 代理协议 U#o5(mK  
agency expenses 代理机构的开支 ?dWfupO{  
agency fee 代理费 2r3]DrpJ  
Agency Law 《代理法》 /}_OCuJJ,  
agent 代理人；承销人 %?o@YwBo^E  
agent of company 公司代理人 $_
2S,3 }  
agent's fee 代理人费；经纪费 R@h@@lSf  
aggregate 总计；总数；总体数字 IW48Sg  
aggregate amount 总款额；总额 "E? 8.`T  
aggregate assets and liabilities 总体资产与负债 Z0f0tL&A<  
aggregate at constant price 按固定价格计算的总体数字 >a5M:s)  
aggregate demand 总需求 >e]46K  
aggregate gross position 总持仓量 iQrT
Ep  
aggregate limit 总限额 r_sZw@lqJ  
aggregate of salaries tax 合计薪俸税 *O`76+iZ|_  
aggregate performance 总体表现；总体业绩 ?;\xeFy!  
aggregate supply 总体供应 (-lu#hJ`&r  
aggregate surplus 总盈余 N8$MAW  
aggregate total 整体总额 c0lVt)pr/  
aggregate value 总值；合计价值 c|f)k:Q  
aggregated basis 合计基准 D$sG1*@s-  
aggregated net chargeable income 合计应课税入息实额 8J&K_JC^  
aggregation 合并计算；合计；总和 U}c[oA  
aggregation of incomes of husband and wife 夫妇入息合并计算 un+U_|>c  
aggregation of property 财产的总和 lX)RG*FlTC  
agio 差价；贴水 c
)N&}hFYC  
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》 p1dqDgF*  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 9Y9pKTU  
《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}z-U  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Vrz6<c-'B  
《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》 Q77iMb]  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment NW}kvZ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 W#pA W  
agreement for a settlement 授产协议 Sa V]6/|  
agreement for assignment 转让协议 u>~G)lx%  
agreement for sale 售卖协议；买卖协议 $EHnlaG8r  
agreement for sale and purchase 买卖协议 ` ]*KrY  
agreement for the payment of interest 支付利息协议 NXAP=y3  
agreement for the repayment of money 还款协议 .3(=UQ  
agreement of reinsurance 再保险协议 |+?ABPk"  
Agricultural Bank of China 中国农业银行 =y3gnb6  
air passenger departure tax 飞机乘客离境税 ObDcNq/b!  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 C*e)UPK`  
airport tax 机场税 +6vm4(3?  
alcohol duty 酒精税 9]Q\Pr\Ub$  
alienation 让与；让渡；转让 ~=t,g S  
alimony 生活费；赡养费 7\'ow|)}v  
All Ordinaries Index [AOI] 所有普通股指数 F8q&v"  
all risks 全险；综合险 O*af`J{  
All Sales Record for Stock Market 《股票市场成交报告》 -j%!p^2j9  
Allied Capital Resources Limited 新联财务有限公司 X#s:C=q1  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 !}sYPz]7!  
allocation letter 拨款信件 OL{U^uOh
Y  
allocation of fund 分配款项；预留款项 <{C oM  
allocation of profit 利润分配；溢利分配 48.2_H<  
allocation warrant 拨款令 X X>Y]P a  
allotment 分配；配股 E6);\SJG}  
allotment notice 股份配售通知；配股通知 >$gWeFu  
allotment of shares 股份分配 dAOmqu,6  
allowable 可获宽免；免税的 
bSW!2#~  
allowable business loss 可扣除的营业亏损 I,{9vew  
allowable expenses 可扣税的支出 TQx''$j\  
allowance 免税额；津贴；备抵；准备金 {u BpM9KT  
allowance for debts 债项的免税额 %@<
}z|.4  
allowance for depreciation by wear and tear 耗损折旧免税额 :#!m(s`  
allowance for funeral expenses 殡殓费的免税额 Ga\E`J$c  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~rB
eJZ  
allowance for repairs and outgoings 修葺及支出方面的免税额 %eoO3"//  
allowance to debtor 给债务人的津贴 4m%RD&ZN
 
alteration of capital 资本更改 'bP-pgc  
alternate trustee 候补受托人 )t G`a ;  
amalgamation 合并 "FC;k >m  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jWb;Xk4  
ambit of charges 征税范围；收费范围 q9-=>  
amended valuation 经修订的估值 <De29'},y  
American Commodities Exchange 美国商品交易所 xACAtJ'gc  
American Express Bank Limited 美国运通银行 ~+VIELU<%  
American Stock Exchange 美国证券交易所 *Z7W'-  
amortization 摊销 &~ g||rq  
amount due from banks 存放银行同业的款项 CtbmX)vE  
amount due from banks abroad 存放海外银行同业的款项 ;9,<&fe
 
amount due from holding companies 控股公司欠款 LC5NB{b\%>  
amount due from local banks 存放本港银行同业的款项 f\oB/  
amount due to banks 银行同业的存款 A"S{W^iL  
amount due to banks abroad 海外银行同业的存款 %YhZ#>WT  
amount due to holding companies 控股公司存款 ;4nz'9+  
amount due to local banks 本港银行同业的存款 EthnI7Y  
amount due to outport banks 外埠银行同业的存款 zosJ=$L  
amount for note issue 发行纸币的款额 M*)}F  
amount of bond 担保契据的款额 !+T9NqDv[  
amount of consideration 代价款额 WU-.lg'c'  
amount of contribution 供款数额 kV7c\|N9  
amount of indebtedness 负债款额 i(q%E
Mf  
amount of principal of the loan 贷款本金额 <C\snB  
amount of rates chargeable 应征差饷数额 |F36^  
amount of share capital 股本额 q#Y%Y  
amount of sums assured 承保款额 4#mRLs'  
amount of variation 变动幅度 Lwgk}!KR  
amount of vote 拨款数额 sygAEL;.  
amount payable 应付款额 YPAMf&jEF  
amount receivable 应收款额 >
^%]F[Wo  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 n!mtMPH$  
analysis 分析 be`\O  
ancillary risk 附属风险 uX@RdkC  
annual account 周年帐目；周年帐目报表；年度决算；年结 #$(F&>pj  
annual accounting date 年结日期 ^{8r(1,  
annual allowance 每年免税额；年积金；年度津贴；年津 _yTGv-  
annual balance 年度余额 @dAc2<4  
annual disposable income 每年可动用收入 C7&4,],  
annual estimates 周年预算 x$9UHEb kM  
annual fee 年费 yG?,8!/]  
annual general meeting 周年大会 /jih;J|  
annual growth rate 年增率；每年增长率 #SQao;>  
annual long-term supplement 长期个案每年补助金 4os7tx  
annual pensionable emolument 可供计算退休金的年薪 rmc0dm&l]  
annual report 年报 ^B2>lx\n  
Annual Report on the Consumer Price Index 《消费物价指数年报》 z.{T`Pn  
annual return 周年报表；周年申报表；每年报税表格 > TG:}H(J  
Annual Return Rules 《周年报表规则》 W
?8 |h  
annual review of consumer prices 每年消费物价回顾 0_Tr>hz  
annual roll-forward basis 逐年延展方式 w">XI)*z  
annual salary 年薪 c@)k#/[[b  
annual statement 年度报表；年度决算表 ^w4FqdGM  
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 IbQ3*  
annuitant 年金受益人 ~4o2!!^tI  
annuity 年金 Q9)/INh  
annuity contract 年金合约 U3MfEM!x  
annuity on human life 人寿年金 :
(,uaX>{  
antecedent debt 先前的债项 4w0 &f  
ante-dated cheque 倒填日期支票 vBCQ-l<Ub  
anticipated expenditure 预期开支 g"|QI=&_J  
anticipated net profit 预期纯利 o Y_(UIa  
anticipated revenue 预期收入 Kx?3]  
anti-inflation measure 反通货膨胀措施 WE\912j  
anti-inflationary stance 反通货膨胀立场 Px&*&^Gf[b  
apparent deficit 表面赤字 [Y.3miE  
apparent financial solvency 表面偿债能力 [gFpFz|b<  
apparent partner 表面合伙人 W0eb9g`s  
application for personal assessment 个人入息课税申请书 -Cv:lJj  
application of fund 资金应用 $6 \v1
 
application to release as liquidator and to destruct the books of accounts and documents zDY!0QZLF\  
申请免除清盘人职务及毁灭帐簿与文件 )BudV zg  
appointed actuary 委任精算师 7{j9vl6  
appointed auditor 委任核数师；委任审计师 /02|b}{  
appointed trustee 委任的受托人 xuQ$67F`;z  
appointer 委任人 A7DEAT))4L  
apportioned pro rata 按比例分摊 jdV E/5  
apportionment 分配；分摊 WlU^+ctS  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 C5#3c yf*B  
apportionment formula 分摊方程式 p=jD "lq  
apportionment of estate duty 遗产税的分摊 wI\v5&X-B  
appraisal 估价；评估 bb[.Kvq5  
appreciable growth 可观增长 E$m3Gg)s>N  
appreciable impact 显着影响 DLe?@R5  
appreciable increase 可观增长 j
x a?  
appreciation 增值；升值 cP63q|[[  
appreciation against other currencies 相对其他货币升值 j?4k{?x  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 aH'Sz'|E  
appreciation tax 增值税 4AB7uw  
appropriation 拨款；拨用；拨付 }|MGYS)  
appropriation account 拨款帐目 W}V L3s  
Appropriation Bill 拨款法案 FR_R"p  
appropriation-in-aid system 补助拨款办法 m/3b7c@r  
approved assets 核准资产 s QfP8}U  
approved basket stock 认可一篮子证券 .T?9-`I9  
approved budget 核准预算 *A.E?9pL\  
approved charitable donation 认可慈善捐款 %CJgJ,p
k>  
approved charitable institution 认可慈善机构 TO.?h!  
approved currency 核准货币；认可货币 W4
Nbl  
approved estimates 核准预算 #+V-65v  
approved estimates of expenditure 核准开支预算 F`-|@k  
approved overseas insurer 核准海外保险人 w;}pebL:  
approved overseas trust company 核准海外信托公司 ;1^_.3  
approved pooled investment fund 核准汇集投资基金 {tMpI\>S  
approved provident fund scheme 认可公积金计划 w+gA3Dg  
approved provision 核准拨款 Am&/K\O  
approved redeemable share 核准可赎回股份 Zp]{e6J  
approved regional stock 认可地区性证券 K5No6dsD  
approved retirement scheme 认可退休金计划 /10 I}3D  
approved subordinated loan 核准附属贷款 B P%>J^  
arbitrage 套戥；套汇；套利 Ss+e*e5Ht  
arbitrageur 套戥者；套汇者 k!Nl#.j  
arbitrary amount 临时款项 :VC#\/f  
arrangement 措施；安排；协定 poj@G{  
arrears 欠款 p< Emy%  
arrears of pay 欠付薪酬 v??}d   
arrears of revenue 逾期未收税款；逾期未收的帐项 7k}[x|u  
articles of association 组织章程；组织细则；组织章程细则 -S\7
4hA  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Z?|\0GR+`5  
ascertainment of profit 确定利润 rr>*_67-:  
"Asia Clear" “亚洲结算系统” Q9=vgOW+  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ),y{.n:wm  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 #`)zD"CO  
Asian Development Fund [ADF] 亚洲发展基金 W-zD1q~0?  
Asian dollar bond 亚洲美元债券 :a#Mq9ph!  
Asian dollar market 亚洲美元市场 H Yt&MK  
Asian dollar rate 亚洲美元利率 >u#c\s  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Tq[=&J  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 8xzEbRNJ)  
asked price 沽盘；喊价；索价；卖方报价 %4
?  
assessable income 应评税入息 `!Ei H<H}  
assessable loss 应评税亏损 A$.woE@  
assessable profit 应评税利润 [xq"[*Evv  
assessable value 应评税值 &(3kwdI  
assessed profit 估定利润 }6b=2Z}  
assessed value 经评估价值 1wSJw  
assessment 评税；评定；估价；评税单 /M(Fu
V  
assessment number 评税编号；估价编号 
ORk8^0\  
assessment of additional tax 补加税评税 \xJTsdd  
assessment of performance 业绩评估；实绩评价 /Ps}IW  
Assessor 评税主任 pfsRV]  
asset price bubbles 资产价格泡沫 fl>*>)6pm  
asset-backed securities 具资产保证的证券 \TqKm  
assets accretion 资产增值 T(%U$ea-S  
assets and liabilities 资产与负债 289teU  
assets betterment statement 资产递增表；资产改进表 n.P$7%G`2  
assets lending 实物放款；有抵押贷款 RGh`=D/yE  
assets of the company passing on the death 死者去世时转移的公司资产 jrT5Rw_}q  
assets pledged as security for liabilities 用作负债抵押的资产 ~E&drl\  
assets portfolio 资产投资组合 1"ko wp  
assets price 资产价格 &niROM,;K  
assets quality 资产质素 7c$;-O  
assets realization 资产变现 v[WbQ5AND  
assets refinancing arrangement 资产再集资安排 )$V}tr!  
assets securitization 资产证券化 5#/"0:2  
assets situated outside Hong Kong 在香港以外地方的资产 9Y&,dBj+  
assets stripping 削减资产；拆卖资产 a.QF`J4"'  
assets value 资产值 zbn0)JO  
assignee 承让人 !^BXai/  
assignment 转让；转让书；转让契 [Dd?c,5AD  
assignment of interest 权益转让 <kI
g>+  
assignment of letters patent and trade mark 专利证书及商标转让 v]+,kbT  
assignment of property 物业转让；物业转让书 Qa~dd{?  
assignment right 转让权 8 St`,Tq)  
assignor 转让人 +Z[(s!  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 /~*U'.V  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 aY7kl  
associate member 附属会员 P[-2^1P
"  
associated body corporate 相联法人团体 k @'
85A`  
associated company 相联公司；联属公司 Ym6zNb8 bQ  
associated corporation 相联法团 B]oIFLED  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] gn"_()8cT  
公认会计师公会〔英国〕 S?*pCJ0  
Association of Futures Exchange Brokers 香港期货经纪协会 i)=!U>B_0  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 | W:JI  
association of underwriters 承保人组织 fdP[{.$?(  
assumption of control 接管 i9fK`:)  
assurance 担保；保险；转易；转易书 %toxZ}OP  
assurance of interest 权益的转易 "Wd?U[[  
at 19XX price 按一九ＸＸ年价格计算 9NvV{WI-1  
at a discount 按赔价计算；按贴水价格计算；打折扣 4jE
Ph{q  
at a premium 按溢价计算；按升水价格计算 XmN3[j  
at call 通知付款；按通知
J/Ki]T9  
at constant market price 按固定市价计算 8_WFSF^  
at constant price 按固定价格计算 >Z ZX]#=I  
at cost 按成本计算 CI$pPY<u1  
at current market price 按当时市价计算；按现时市价计算 _q`$W9M+k  
at current price 按当时价格计算；按现时价格计算 Av[L,4A  
at factor cost 按要素成本计算；按生产要素成本计算 4{H>V_9zs  
at money-of-the-day price 按付款当日价格计算 &A>Hq/Y  
at or better 按指定或较佳价位〔买卖指令〕 vhiP8DQ  
at par 按面值计算；平价 bJ8G5QU  
at sight 见票即付 (@Q@B%!!K  
at the close 按收市盘 3#vhQ*xU  
at the opening 按开市盘 E ?(+v  
attestation 见证；见证条款 2)(P;[m^o  
at-the-money option 平价期权 =\H.C@r  
attorney 受权人；受托代表人 :FOMRrf7.  
attornment 新拥有人承认书 ~3
 4Ly  
attributable profit 可归属利润 ]5b%r;_  
attributable share value 可归属股份价值 !Tuc#yFw  
Auckland Stock Exchange 奥克兰证券交易所 O@St^o*A}  
auction 拍卖 4RYK9=NH  
auctioneer 拍卖商 ~9#[\/;"  
audit 审计；核数 9Cbf[\J!bq  
Audit Commission 审计署 o(5Xj$Z  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] JJlwzH  
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〕 ;7CE{/Bq.p  
audit review 帐目审查 $'!r/jV  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Z'iXuI49  
audited account 审计帐目；经审计的帐目 WF#eqU*&  
audited annual account 经审计的周年帐目 ka3Jqy4[  
audited balance sheet 经审计的资产负债表 HVG9 C$  
auditor 核数师；核数主任；审计师 AK%2#}k.  
auditor's certificate 核数师证明书；审计师证明书 FaO1?.  
auditor's report 核数师报告；审计师报告 VaQqi>;\  
Aussie bond 澳元债券 to@ O  
austerity budget 紧缩预算 H/m -$;cF3  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 gd3~R+Kd  
Australia All Ordinaries Index 澳洲所有普通股票指数 `ro~l_U;A  
Australian Dollar [AUD] 澳元 M;*f(JY$  
Australian Options Market 澳大利亚期权市场 {2?o:  
Australian Securities Commission 澳洲证券事务监察委员会 w]Z*"B&h  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 E?san;Ku  
Australian Stock Exchange 澳大利亚证券交易所 g2p/#\D\J  
Austrian Schilling [ATS] 奥地利先令 </0@7  
authentication 认证；鉴证 O}\$E{-  
authority to purchase 委托购买证；委购书 n]G!@-z  
authorization 认可；核准；授权；授权书 =w='qjh  
authorization by direction 指示授权 h;105$E1  
authorization by instruction 指令授权 bp Q/#\Z  
authorization by warrant 令状授权 >]uV  
authorization of unit trust 单位信托的认可 |~vo  
authorized agent 指定代理人  9')  
authorized capital 法定资本 :X7"fX  
authorized clerk 出市员 @MMk=/WDw  
authorized dealer 认可交易商 DEEQ/B{  
authorized financial institution 认可财务机构 3>%oGbo  
authorized fund 认可基金 4kZX$ct}  
authorized fund house 获授权的基金公司；认可基金公司 Z^w11}  
authorized institution 认可机构 U6V+jD}L]  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 g2;!AI5f  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 #`R`!4  
authorized insurer 获授权保险人；获认可承保人 )=6|G^  
authorized investment 特准投资项目 $OMTk
 
authorized person 获授权人 P+00wbx0  
authorized representative 获授权代表 0 =#)-n  
authorized share capital 法定股本 h6c0BmS{1  
automated quotation system 自动报价系统 t3%[C;@wB  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] FTvFtdY  
自动交易系统〔香港期货交易所有限公司〕 j?sq i9#  
automatic adjustment mechanism 自动调整机制 g/Q
hI  
automatic adjustment system 自动调整系统 ]#>;C:L  
Automatic Clearing House 自动票据交换所 8$</HNu,  
automatic exchange rates accumulation system 自动化汇率累集系统 Z
%_"-ENT  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 [>l
2E  
automatic teller machine [ATM] 自动柜员机 n<47#-  
autopay 自动转帐 Bu4J8eLx  
available assets 可用资产 PScq-*^  
available fiscal reserve 现存财政储备 t.'|[pOV  
available profit 可用利润 |E:q!4?0  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 #;ezMRKM"  
average 平均；平均数；海损 LlAMtw"  
average basic salary 平均基本薪金 'lwLe3.c  
average consumer expenditure 平均消费开支；一般消费开支 h">L>*Wfx  
average cost 平均成本 hkOhY3K5  
average cost of land production 增辟土地平均成本 W8hf  Qpw  
average daily turnover 平均每日成交额 y;W|)  
average daily wage rate 平均每日工资率 Z9rmlVU6!  
average expenditure pattern 平均开支模式 $*EK v'g[n  
average growth rate 平均增长率 d
$~q  
average net fixed assets 固定资产平均净值 \ci'Cbn\o  
average of relatives 相对价格平均数 C" vj#Tx  
average price 平均价格 ox9$aBjJ  
average propensity to consume 平均消费倾向；一般消费倾向 KG:CVIW Y  
average propensity to save 平均储蓄倾向；一般储蓄倾向 rXR=fj= 2  
average rate 平均率 WN8XiV  
average revenue 平均收入；平均收益 ,m<t/@^]  
average stock 平均库存；平均存货 yhF{ cK=  
average yearly rent 平均年租 yu8xTh$:  
avoidance of double taxation 避免双重课税 $RA8U:Q!1e  
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 OhUEp g[  
Fy(-.S1  
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