一些有用的会计术语(也不知道发的地方对不对)A

A: 3a?o3=  
A share Ａ股；甲类股份 DB-l$rj  
abatement of tax 减税；减扣免税额 w8kOVN2b  
ABN AMRO Bank N.V. 荷兰银行 O\E
/. B  
above-the-line expenditure 线上项目支出；经常预算支出 n#q<`}u,
 
above-the-line receipt 线上项目收入；经常预算收入 N['qgO/  
ABSA Asia Limited 南非联合亚洲有限公司 ^aH\7J@Y  
absolute change 绝对数值变更 |$Xl/)Oq  
absolute expenditure 实际开支 r<K(jG[:{f  
absolute guideline figure 绝对准则数字 7B!xT2{T  
absolute interest 绝对权益 LXbP 2  
absolute order of discharge 绝对破产解除令 r30 <(nF  
absolute profit margin 绝对利润幅度 99:C"`E{  
absolute value 实值；绝对值 AWP"b?^G|  
absolutely vested interest 绝对既得权益 2.%.Z_k)  
absorbed cost 已吸收成本；已分摊成本 (iL|Sq&}b  
absorption 吸收；分摊；合并 
p3 w  
absorption rate 吸收率；摊配率；分摊率 q:dHC,
fO  
ACB Finance Limited 亚洲商业财务有限公司 2^^`n1?'  
acceptable form of reciprocity 合理的互惠条件 &;D8]7d
 
acceptable rate 适当利率；适当汇率 *MJX?  
acceptance agreement 承兑协议 ft$RS
b#  
acceptance for honour 参加承兑 VY~yg*  
acceptor 承兑人；接受人；受票人 @xbQYe%J  
acceptor for honour 参加承兑人 (vb SM}P  
accident insurance 意外保险 MC<PM6w  
Accident Insurance Association of Hong Kong 香港意外保险公会 xYmxc9)2  
accident insurance scheme 意外保险计划 A<1hOSCz\  
accident year basis 意外年度基准 } \XfH  
accommodation 通融；贷款 yp$_/p O=2  
accommodation bill 通融票据；空头票据 Pb?$t  
accommodation party 汇票代发人 %kdEun  
account balance 帐户余额；帐户结余 5\e9@1Rc  
account book 帐簿 c&AygqN  
account collected in advance 预收款项 5<UVD:~z  
account current book 往来帐簿 yls ^cyX  
account of after-acquired property 事后取得的财产报告 kg'o&^/=  
account of defaulter 拖欠帐目 -?mfE+kt  
account payable 应付帐款 "J4WzA%i  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 (+B5|_xQu  
account receivable 应收帐款 CbwJd5tk  
account receivable report 应收帐款报表 j!]YNH@  
account statement 结单；帐单；会计财务报表 @}@Z8$G^  
account title 帐户名称；会计科目 cUY`97bn  
accountant's report 会计师报告 6"~P/\jP  
Accountant's Report Rules 会计师报告规则 4|CtRF<L  
accounting and auditing procedure 会计与审计程序；会计与核数程序 k~jP'aD  
Accounting Arrangements 《会计安排》 dHv68*^\'  
accounting basis 会计基础 i[?Vin  
accounting by Official Receiver 破产管理署署长呈交的帐目 \3pc"^W  
Accounting Circular 《会计通告》 y#q?A,C@n
 
accounting class 会计类别 &o,<ijJ:^m  
accounting date 记帐日期；会计结算日期 %O!v"Xh  
accounting for money 款项核算 T3k#VNH  
Accounting Officer 会计主任 SV2M+5#;  
accounting period 会计报告期；会计期 w-Da~[J  
accounting policy 会计政策；会计方针 ><gG8MH0'  
accounting practice 会计惯例 v 8$>rwB  
accounting principle 会计准则 QWzB6H]
 
accounting record 会计记录 {\c(ls{  
accounting report 会计报告 .=X}cJ]`[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Z yE `/J'  
Accounting Society of China 中国会计学会 x "^Xj]-  
accounting statement 会计报表 a{ ?`t|  
accounting system 会计制度；会计系统 wid;8%m  
accounting transaction 会计事项；帐务交易 &N
H$nY.r  
accounting treatment 会计处理 ">y%iE  
accounting year 会计年度 ^yyC [Mz  
accretion 增值；添加 K':K{ee>  
accrual 应计项目；应累算数目 f;1K5Y  
accrual basis 应计制；权责发生制 *#tJM.Z  
accrual basis accounting 应计制会计；权责发生制会计 9983aFam  
accrue 应累算；应计 :=wTvz  
accrued benefit 应累算利益 )u/yF*:n  
accrued charges 应计费用 (^u1~1E 5  
accrued cumulative preference share dividend 应累算的累积优先股股息 2JJ"O|Ibz  
accrued expenses 应累算费用 CS==A57I  
accrued interest payable 应付利息；应计未付利息 Z;:u'=  
accrued interest receivable 应收利息；应计未收利息 eC[$B99\  
accrued right 累算权益 *:L?#Bw  
accruing profit 应累算的利润 +eFFSt  
accumulated fiscal reserve 累积财政储备 PDrZY.-
 
accumulated profit 累积利润；滚存溢利 -3;*K4
z$/  
accumulated reserve 累积储备 rzh#CnL3  
accumulation of surplus income 累积收益盈余 #m{UrTC  
acquired assets 既得资产 MD|5 ol9  
acquisition 收购；购置；取得 XVvK2(  
acquisition cost 购置成本 ^!9~Nwn  
acquisition expenses 购置费用 Bh=u|8yxc  
acquisition of 100% interest 收购全部股权 HA2k[F@3^  
acquisition of control 取得控制权 ~ ; -! n;  
acquisition of fixed assets 购置固定资产 Bc6|n :;u  
acquisition of shell “买壳” 0IfKJ*]M  
acquisition price 收购价 a^=-Mp  
act of God 天灾 ],RdySN&  
acting partner 执事合伙人 Vzwc}k*Y  
active market 买卖活跃的市场；交投畅旺的市场；旺市 !!`!|w  
active partner 积极参与的合伙人 O }(
VlR2  
active trading 交投活跃 +TQ47Zc  
actual circulation 实际流通 GQ9\'z#+  
actual cost 实际成本 /Rg*~Ers *  
actual expenditure 实际开支；实际支出 op6CA"w  
actual income 实际入息；实际收入；实际收益 }(1JaG  
actual market 现货市场 n(L\||#+  
actual price 现货价；实际价格 qU#BJON]BR  
actual profit 实际利润 ,B0_MDA +  
actual quotation 实盘；实际价位；实际报价 iv>SsW'p_  
actual year basis 按实际年度计算 Um: Hrjw  
actuals 实货 OnK~
3j  
actuarial investigation 精算调查 jSwf*u  
actuarial principle 精算原则 aEWWFN  
actuarial report 精算师报告 DBT&
DS  
Actuarial Society of Hong Kong 香港精算学会 [&nh5|f  
actuarial valuation 精算师估值 tPGJ<30  
actuary 精算师 t$A%*JBKm  
ad referendum agreement 暂定协议；有待覆核的协定 U)o$WH.b  
ad valorem duty 从价税；按值征税 RW}"2  
ad valorem duty system 从价税制 bIEhgiH  
ad valorem fee 从价费 ngat0'oa  
ad valorem tariff 从价关税 T9u<p=p  
additional allowance 额外免税额 $pFo Rv  
additional amount for unexpired risk 未过期风险的额外款额 2c:#O%d(  
additional assessable profit 补加应评税利润 ]- 4QNc=  
additional assessment 补加评税 yZ7,QsEsN  
additional commitment 额外承担 .?!N^_ Ez3  
additional commitment vote 额外承担拨款 @$2))g`  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +{L<? "  
additional dependent parent allowance 供养父母额外免税额 |7}CQU  
additional provision 额外拨款 y;AL'vm9  
additional stamp duty 附加印花税 8WXJ.  
additional tax 补加税罚款；补加税款 ^>N]H>0'S  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 EB_NK  
adjudged bankrupt 被裁定破产 y(=#WlK}  
adjudicated bankrupt 裁定破产人 SJ};TEA  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ;x8k[p~2  
adjudication of bankruptcy 裁定破产；宣告破产 ^+m+zd_  
adjudication of insolvency 裁定无力偿还债务 *r$+&8V\n  
adjusted actual 经调整的实数；调整后的实数 ]/B$br'O{?  
adjusted current assets 经调整的流动资产；调整后的流动资产 Iz{R}#8CZ  
adjusted figure 经调整的数字；调整后的数额 P b]3&!a  
adjusted liabilities 经调整的负债；调整后的负债 *s>BG1$<  
adjusted loss 经调整的亏损；调整后的亏损 *mMEl]+  
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 ~2zMkVH  
adjusted profit 经调整的利润；调整后的利润 \a=D  
adjusted surplus 经调整的盈余额；调整后的盈余额 Xj5~%DZp  
adjusted value 经调整的价值；调整后的价值 {|yob4N  
adjustment 调整；修订；理算〔保险〕 -pE(_  
adjustment centre 调剂中心 Y"6w,_'m  
adjustment lag 调整过程的时间差距；调整时差 6"D/xV3Z  
adjustment mechanism 调整机制 W":PG68  
adjustment of loss 亏损调整 PGARXw+  
adjustment process 调整过程；调整程序 &%_& 8DkG  
adjustment range 调整幅度 ,E$@=1)  
administered exchange rate 受管制汇率 b77>$[xB  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 vYU;_R  
administration expenses 行政费用 bQZ*r{g  
administration fee 手续费；行政费 xGG,2W+z  
administration in bankruptcy 破产管理 _%x4ty  
administration order 遗产管理令 a!mf;m  
administrator 管理人；遗产管理人 Y2[A2Uy$ef  
administrator of the estate 遗产管理人 \^V`ds*.  
admission of debt 债项承认书 >R2SQA o  
admission of proof 接纳债权证明 ad_`x  
advance 放贷款项；垫付款项；预支款项；预付款项 "sKa`WN}  
advance account 暂支帐目；预付款帐户 2EK
%N'H  
advance compensation 预付补偿金 n?:=  
advance from shareholder 股东垫款 PDLpNTBf  
advance pending reimbursement 预支以待日后付还 7 uarh!  
advanced economy 先进经济体系 xwH?0/  
advancement 预付；预付财产 6y5A"-  
advances warrant 垫款令 N7s'6(`=X  
advancing 贷出 7HHysNB"w  
adverse balance 逆差 z 8*8OWM  
adverse exchange 逆汇 Zv_jy@k  
advertisement addressed to shareholders 在报章刊登的致股东通告 a@pz*e  
advice for collection 托收通知书 "z*:'8;E  
advice of drawing 提款通知书；汇票通知书 QQpP#F|w  
advice of payment 付款通知 *E~V
Kx1  
Advisory Committee [Securities and Futures Commission] >z`,ch6~  
谘询委员会〔证券及期货事务监察委员会〕 JNFIT;L  
Advisory Committee on Diversification 经济多元化谘询委员会 G8IY#  
affidavit 誓章；遗产申报誓章 Zh/Uu6  
affidavit of no receipt 述明无收款的誓章 2F8|I7R  
affiliate 联号；联营公司；附属公司 \Yoa:|%*y  
affiliated company 附属公司；联号；联营公司 =9LC<2  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 (.Lrmf@hI7  
affordability 负担能力  YOAn4]j  
African Development Bank [AfDB] 非洲开发银行 ?K@t0a
 
after-acquired property 事后取得的财产 9%IlW  
after-hours dealing 市后交易 1KYN>s:  
after-tax profit 税后盈利；税后利润；税后溢利 !%Y~~'5 h  
agency agreement 代理协议 m4[g6pNx~  
agency expenses 代理机构的开支 L}j0a>=x4  
agency fee 代理费 FhIqy %X  
Agency Law 《代理法》 |7^^*UzSK:  
agent 代理人；承销人 F.)!3YE  
agent of company 公司代理人 &l}?v@@+_  
agent's fee 代理人费；经纪费 C#w]4$/  
aggregate 总计；总数；总体数字 rQP"Y[  
aggregate amount 总款额；总额 gNx+>h`AF  
aggregate assets and liabilities 总体资产与负债 =raA?Bp3;(  
aggregate at constant price 按固定价格计算的总体数字 oY`qInM_  
aggregate demand 总需求 Bfd-:`Jk  
aggregate gross position 总持仓量 hFvi5I-b  
aggregate limit 总限额 r?
l;I3~  
aggregate of salaries tax 合计薪俸税 dZGbC9  
aggregate performance 总体表现；总体业绩 L<(VG{)Z  
aggregate supply 总体供应 5% nt0dc  
aggregate surplus 总盈余 4B?!THjk  
aggregate total 整体总额 #3kXmeyrD  
aggregate value 总值；合计价值 '9J|=z9.  
aggregated basis 合计基准 e@F|NCQ.9  
aggregated net chargeable income 合计应课税入息实额 Oe1 t\  
aggregation 合并计算；合计；总和 !ax;5@J  
aggregation of incomes of husband and wife 夫妇入息合并计算 Poa?Ej  
aggregation of property 财产的总和 w5]l1}rl  
agio 差价；贴水 s>z2  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》 KIL18$3J  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment zzvlI66e  
《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》 J?P]EQU  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment #/j={*-  
《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》 ^ua12f  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment r9ke,7?  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 G+)?^QTn  
agreement for a settlement 授产协议 OR+A_:c.D  
agreement for assignment 转让协议 ~hURs;Sb  
agreement for sale 售卖协议；买卖协议 ] mj v;C  
agreement for sale and purchase 买卖协议 >uHS[ _`nM  
agreement for the payment of interest 支付利息协议 Kla
:e[{  
agreement for the repayment of money 还款协议 Q:S\0cI0  
agreement of reinsurance 再保险协议 015Owi  
Agricultural Bank of China 中国农业银行 ^i<}]c_|f  
air passenger departure tax 飞机乘客离境税 Z|^MGyn  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Jm![W8L  
airport tax 机场税 <<3+g"enno  
alcohol duty 酒精税 W._G0b4}  
alienation 让与；让渡；转让 K="I<bK  
alimony 生活费；赡养费 w)S;J,Hv  
All Ordinaries Index [AOI] 所有普通股指数 I
^fPk  
all risks 全险；综合险 oA3d^%(c  
All Sales Record for Stock Market 《股票市场成交报告》 L? ;/cO^  
Allied Capital Resources Limited 新联财务有限公司 r#xk`a
 
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 o`%I{?UCDJ  
allocation letter 拨款信件 Riql,g/  
allocation of fund 分配款项；预留款项 GqjO>v fy  
allocation of profit 利润分配；溢利分配 ;]h.m)~|  
allocation warrant 拨款令 0|2%# E  
allotment 分配；配股 |t\KsW  
allotment notice 股份配售通知；配股通知 Pi%tsKk%  
allotment of shares 股份分配 ,o&<WMD  
allowable 可获宽免；免税的 T|f_~#?eV  
allowable business loss 可扣除的营业亏损 (G5T%[/U  
allowable expenses 可扣税的支出 1hNEkpL^a  
allowance 免税额；津贴；备抵；准备金 ZA.fa0n
  
allowance for debts 债项的免税额 h}6b&m  
allowance for depreciation by wear and tear 耗损折旧免税额 , ;'SVe%  
allowance for funeral expenses 殡殓费的免税额 Ck(.N  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mcMb*?]  
allowance for repairs and outgoings 修葺及支出方面的免税额 ry,}F@P&  
allowance to debtor 给债务人的津贴 UQdyv(jXq  
alteration of capital 资本更改 *'^:S#=  
alternate trustee 候补受托人 <W|1<=z(  
amalgamation 合并 gCwt0)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7h1"^}M&  
ambit of charges 征税范围；收费范围 ZX]
A )5G  
amended valuation 经修订的估值 _&mc8ftT  
American Commodities Exchange 美国商品交易所 VLd=" ~  
American Express Bank Limited 美国运通银行 (v|`LmV  
American Stock Exchange 美国证券交易所 `g8tq  
amortization 摊销 SW-0h4  
amount due from banks 存放银行同业的款项 .ftUhg  
amount due from banks abroad 存放海外银行同业的款项 a?\ `  
amount due from holding companies 控股公司欠款 F$C+R&V_  
amount due from local banks 存放本港银行同业的款项 ,|QU] E @  
amount due to banks 银行同业的存款 j~$)c)h"  
amount due to banks abroad 海外银行同业的存款 `NoCH[$!+  
amount due to holding companies 控股公司存款 Q5T(nEA  
amount due to local banks 本港银行同业的存款 =KW|#]RB^  
amount due to outport banks 外埠银行同业的存款 Q}ZBr^*]1e  
amount for note issue 发行纸币的款额 -sD:+Te  
amount of bond 担保契据的款额 X?_v+'G  
amount of consideration 代价款额 %SFw~%@3&~  
amount of contribution 供款数额 (T;1q^j  
amount of indebtedness 负债款额 zlN+edgY#,  
amount of principal of the loan 贷款本金额 vy:
6_  
amount of rates chargeable 应征差饷数额 t3M0La&  
amount of share capital 股本额 @hBx,`H^  
amount of sums assured 承保款额 OT"lP(,  
amount of variation 变动幅度 (F_7%!g1d  
amount of vote 拨款数额 }K+\8em  
amount payable 应付款额 6vZt43"m?\  
amount receivable 应收款额 q2D`1nT  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }cyq'mi  
analysis 分析 {bxhH)a'  
ancillary risk 附属风险
00R%  
annual account 周年帐目；周年帐目报表；年度决算；年结 rufRaar  
annual accounting date 年结日期 @D2`*C9  
annual allowance 每年免税额；年积金；年度津贴；年津 MQhYJ01i  
annual balance 年度余额 X^9t  
annual disposable income 每年可动用收入 MEDskvBG  
annual estimates 周年预算 !fif8kf  
annual fee 年费 l'P[5'.  
annual general meeting 周年大会 g9! dpP  
annual growth rate 年增率；每年增长率 pq@$&G  
annual long-term supplement 长期个案每年补助金 HL|0d }  
annual pensionable emolument 可供计算退休金的年薪 &<m WA]cAL  
annual report 年报 WodF -bE  
Annual Report on the Consumer Price Index 《消费物价指数年报》 L'zdsa}Et  
annual return 周年报表；周年申报表；每年报税表格 vBV"i9n   
Annual Return Rules 《周年报表规则》 '
[0 3L9  
annual review of consumer prices 每年消费物价回顾 Es_SCWJ  
annual roll-forward basis 逐年延展方式 %_cg|yy  
annual salary 年薪 I]s:Ev[~  
annual statement 年度报表；年度决算表 InTKdr^ P  
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 sz)
{uOI  
annuitant 年金受益人 <$Xn:B<H  
annuity 年金 u_$6LEp-  
annuity contract 年金合约 :6qUSE  
annuity on human life 人寿年金
'Sm/t/g"|  
antecedent debt 先前的债项 Yf%[6Y{  
ante-dated cheque 倒填日期支票 c'>8pd  
anticipated expenditure 预期开支 =rE`ib  
anticipated net profit 预期纯利 uBV^nUjS"m  
anticipated revenue 预期收入 :z}~U3,JE  
anti-inflation measure 反通货膨胀措施 fte!Ll'  
anti-inflationary stance 反通货膨胀立场 %DHP
 
apparent deficit 表面赤字 WcQZFtW  
apparent financial solvency 表面偿债能力 J:k@U42  
apparent partner 表面合伙人 Q|zE@nLS  
application for personal assessment 个人入息课税申请书 ZnxOa  
application of fund 资金应用 cJ1{2R  
application to release as liquidator and to destruct the books of accounts and documents y^vfgP<@  
申请免除清盘人职务及毁灭帐簿与文件 yS(=eB_  
appointed actuary 委任精算师 ~%::r_hQ  
appointed auditor 委任核数师；委任审计师 JRcuw'8+q  
appointed trustee 委任的受托人 f^>lObvd  
appointer 委任人 :$u{  
apportioned pro rata 按比例分摊 =[43y%   
apportionment 分配；分摊 yBD.Cs@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :ok!,
QN  
apportionment formula 分摊方程式 *+zy\AhkP  
apportionment of estate duty 遗产税的分摊 P,LXZ  
appraisal 估价；评估 3L\s8O  
appreciable growth 可观增长 gs<qi'B  
appreciable impact 显着影响 !S$oaCxM  
appreciable increase 可观增长 h1D~AgZOVj  
appreciation 增值；升值 P"[l86:  
appreciation against other currencies 相对其他货币升值 <yb=!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .LhbhUEfn  
appreciation tax 增值税 Vtc)/OH  
appropriation 拨款；拨用；拨付 EIVQu~,H  
appropriation account 拨款帐目 vX!dMJa0  
Appropriation Bill 拨款法案 8Y;zs7Y  
appropriation-in-aid system 补助拨款办法 faKrSmE!  
approved assets 核准资产 ~,3v<A[5Vi  
approved basket stock 认可一篮子证券 Rqd%#
v  
approved budget 核准预算 <aQ; "O~   
approved charitable donation 认可慈善捐款 c Gaz$=/  
approved charitable institution 认可慈善机构 Z-;uzx  
approved currency 核准货币；认可货币 3:CQMZ|;@  
approved estimates 核准预算 C.TCDl  
approved estimates of expenditure 核准开支预算 |SXMu_w  
approved overseas insurer 核准海外保险人 >t6'8g"T  
approved overseas trust company 核准海外信托公司 ~QQ23k&  
approved pooled investment fund 核准汇集投资基金 <LA`PbQa  
approved provident fund scheme 认可公积金计划 /VjbyRwV  
approved provision 核准拨款 H:nu>pzt  
approved redeemable share 核准可赎回股份 wx?{|  
approved regional stock 认可地区性证券 /x"pj3  
approved retirement scheme 认可退休金计划 yP=isi#dDY  
approved subordinated loan 核准附属贷款 ch2e#Jf8  
arbitrage 套戥；套汇；套利 F|3FvxA  
arbitrageur 套戥者；套汇者 8T1DcA*  
arbitrary amount 临时款项 /;(%Xd&:  
arrangement 措施；安排；协定 {II7%\ya  
arrears 欠款 g)G7 kB/<p  
arrears of pay 欠付薪酬 0?*I_[Y  
arrears of revenue 逾期未收税款；逾期未收的帐项 R`3>0LrC8  
articles of association 组织章程；组织细则；组织章程细则 Zp(P)Obs#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 jKi*3-&  
ascertainment of profit 确定利润 :DF4g=  
"Asia Clear" “亚洲结算系统” oG_'<5Bv>  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 "=RoI  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ;[\2/$-  
Asian Development Fund [ADF] 亚洲发展基金 m$UT4,Ol  
Asian dollar bond 亚洲美元债券 .j'IYlv/P  
Asian dollar market 亚洲美元市场 %a6]gsiv2<  
Asian dollar rate 亚洲美元利率 Vv"wf;#  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 )p_LkX(  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 z# ?w/NE  
asked price 沽盘；喊价；索价；卖方报价  DlkKQ  
assessable income 应评税入息 WBIB'2:m  
assessable loss 应评税亏损 *UxB`iA  
assessable profit 应评税利润 g~sNY|%  
assessable value 应评税值 $5AtI$TV_!  
assessed profit 估定利润 :XY3TI  
assessed value 经评估价值 \6 0W
P-s  
assessment 评税；评定；估价；评税单 &,kB7r"  
assessment number 评税编号；估价编号 e.YchGTQ  
assessment of additional tax 补加税评税 {3uSg)  
assessment of performance 业绩评估；实绩评价 _89G2)U=C  
Assessor 评税主任 Zdg{{|mm  
asset price bubbles 资产价格泡沫 s!!t  
asset-backed securities 具资产保证的证券 iiDkk  
assets accretion 资产增值 K?m:.ZM  
assets and liabilities 资产与负债 5GxM?%\  
assets betterment statement 资产递增表；资产改进表 |]3);^0  
assets lending 实物放款；有抵押贷款 s(9rBDoY(8  
assets of the company passing on the death 死者去世时转移的公司资产 P87Fg  
assets pledged as security for liabilities 用作负债抵押的资产 m95$V&  
assets portfolio 资产投资组合 Sqt"G6<  
assets price 资产价格 "J:NW_U  
assets quality 资产质素 &rWJg6/  
assets realization 资产变现 nhhJUN?8  
assets refinancing arrangement 资产再集资安排 SF=|++b1f  
assets securitization 资产证券化 ~{!!=@6  
assets situated outside Hong Kong 在香港以外地方的资产 DL!s)5!M  
assets stripping 削减资产；拆卖资产 jCv+m7Z  
assets value 资产值 b!P;xLcb  
assignee 承让人 rAdcMFW  
assignment 转让；转让书；转让契 ;mxT>|z  
assignment of interest 权益转让 6oBt<r?CJ  
assignment of letters patent and trade mark 专利证书及商标转让 5DUPsV  
assignment of property 物业转让；物业转让书 gbZX'D  
assignment right 转让权 1T?%i  
assignor 转让人 3A1kH` X^q  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 O5%F-}(:  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 [B<{3*R_  
associate member 附属会员 RIc<  
associated body corporate 相联法人团体 ZSb+92g{L$  
associated company 相联公司；联属公司 Di=6.gm[<  
associated corporation 相联法团 NVPYv#uK  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ]g!<5w  
公认会计师公会〔英国〕 <7Lz<{jaJ  
Association of Futures Exchange Brokers 香港期货经纪协会 4f-C]N=  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 9K(b Z{  
association of underwriters 承保人组织 `Yve  
assumption of control 接管 y +vcBuX  
assurance 担保；保险；转易；转易书 |@|D''u>6  
assurance of interest 权益的转易 w]XBq~KO  
at 19XX price 按一九ＸＸ年价格计算 q=(wK&  
at a discount 按赔价计算；按贴水价格计算；打折扣 h {btT  
at a premium 按溢价计算；按升水价格计算 ^jA^~h3(W  
at call 通知付款；按通知 vM8]fSc  
at constant market price 按固定市价计算 @@&;gWr;  
at constant price 按固定价格计算 2O>iAzc  
at cost 按成本计算 Iqv 5lo .  
at current market price 按当时市价计算；按现时市价计算 8t; nU;E*  
at current price 按当时价格计算；按现时价格计算 Y?x3JU0_  
at factor cost 按要素成本计算；按生产要素成本计算 ibL;99#  
at money-of-the-day price 按付款当日价格计算 #2iA-5  
at or better 按指定或较佳价位〔买卖指令〕 ;kA2"c]m  
at par 按面值计算；平价 o*VQH`G*|g  
at sight 见票即付 }wKU=Vm  
at the close 按收市盘 cl5:|)  
at the opening 按开市盘 #,
C{?0!  
attestation 见证；见证条款 )VrHP9fu  
at-the-money option 平价期权 rv>6k:(  
attorney 受权人；受托代表人 ps[rYy  
attornment 新拥有人承认书 g}7%3D  
attributable profit 可归属利润 6zSN?0c  
attributable share value 可归属股份价值 xNU}uW>>T  
Auckland Stock Exchange 奥克兰证券交易所 |H49FL  
auction 拍卖 DoA f,9|_  
auctioneer 拍卖商 0'",4=c#V  
audit 审计；核数 6iOAYA=  
Audit Commission 审计署 NO)*UZ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] IAQ=d4V&  
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〕 p+Xz9A"  
audit review 帐目审查 DzMkeX  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 NaIVKo  
audited account 审计帐目；经审计的帐目 es{ 9[RHK  
audited annual account 经审计的周年帐目 F{S.f1Bsp  
audited balance sheet 经审计的资产负债表 Fej$`2mRH  
auditor 核数师；核数主任；审计师 y!].l0e2a  
auditor's certificate 核数师证明书；审计师证明书 z;)% i f6  
auditor's report 核数师报告；审计师报告 :.^{!  
Aussie bond 澳元债券 /on p<u  
austerity budget 紧缩预算 0td;Ag  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 $vd._j&  
Australia All Ordinaries Index 澳洲所有普通股票指数 !G37K8&&*  
Australian Dollar [AUD] 澳元 %"tf`,d~3  
Australian Options Market 澳大利亚期权市场 (s~hh  
Australian Securities Commission 澳洲证券事务监察委员会 lB3X1e9  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 SJfsFi?n  
Australian Stock Exchange 澳大利亚证券交易所 #&^+hx|  
Austrian Schilling [ATS] 奥地利先令 x<"e  
authentication 认证；鉴证 3)sqAs(  
authority to purchase 委托购买证；委购书 i*3_ivc)  
authorization 认可；核准；授权；授权书 *Z(qk`e.b  
authorization by direction 指示授权 NGxuwHIQ8  
authorization by instruction 指令授权 "D+Q
T+sD  
authorization by warrant 令状授权 +oc}kv,h]  
authorization of unit trust 单位信托的认可 -kkXyO8js  
authorized agent 指定代理人 [Z1EjeX  
authorized capital 法定资本 @<P[z[  
authorized clerk 出市员 /*[a>B4-q  
authorized dealer 认可交易商 HO' HkVA  
authorized financial institution 认可财务机构  /YHeO
 
authorized fund 认可基金 D:f#  
authorized fund house 获授权的基金公司；认可基金公司 0kDT:3  
authorized institution 认可机构 d 1z   
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构  mJ-@:5  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 X6PfOep  
authorized insurer 获授权保险人；获认可承保人 &]5<^?3  
authorized investment 特准投资项目 2- )Ml*  
authorized person 获授权人 Y?> S
.B7  
authorized representative 获授权代表 ]uP{Sj  
authorized share capital 法定股本 E-RbFTVBA  
automated quotation system 自动报价系统 3B,nHU  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] pz(clTOD:  
自动交易系统〔香港期货交易所有限公司〕 Z"P{/~HG  
automatic adjustment mechanism 自动调整机制 KxvT}"k  
automatic adjustment system 自动调整系统 Z-WWp#b  
Automatic Clearing House 自动票据交换所 t ;[Me0  
automatic exchange rates accumulation system 自动化汇率累集系统 PRs[:we~~  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 !-: a`Vs+  
automatic teller machine [ATM] 自动柜员机 "?]5"lNC|  
autopay 自动转帐 lcih [M6z  
available assets 可用资产 r+>9O  
available fiscal reserve 现存财政储备 s4w<X}O_  
available profit 可用利润 n^'{{@&(v  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 0DN:{dJz  
average 平均；平均数；海损 eudPp"Km  
average basic salary 平均基本薪金 aPWFb.JO4  
average consumer expenditure 平均消费开支；一般消费开支 m0:8thZN  
average cost 平均成本 iud%X51  
average cost of land production 增辟土地平均成本 `W"-jz5#=  
average daily turnover 平均每日成交额 ImgKqp0Z  
average daily wage rate 平均每日工资率 F M`pPx  
average expenditure pattern 平均开支模式 DRw%~  
average growth rate 平均增长率 Yd]f}5F  
average net fixed assets 固定资产平均净值 Y~Zg^x2  
average of relatives 相对价格平均数 |GIT{_JE  
average price 平均价格 E]Kd`&^}  
average propensity to consume 平均消费倾向；一般消费倾向 3n X7$$X  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ^c+6?  
average rate 平均率 csYICLj  
average revenue 平均收入；平均收益 b%AYYk)d?  
average stock 平均库存；平均存货 >5 Ce/P'R  
average yearly rent 平均年租 jk)U~KGcg  
avoidance of double taxation 避免双重课税 (RGl, x:  
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 gn7pIoN
 
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