一些有用的会计术语(也不知道发的地方对不对)A

A: X){F^1CT{  
A share Ａ股；甲类股份 OR?8F5o?p  
abatement of tax 减税；减扣免税额 {E6W]Mno  
ABN AMRO Bank N.V. 荷兰银行 /jj@ =H  
above-the-line expenditure 线上项目支出；经常预算支出 Q96g7[  
above-the-line receipt 线上项目收入；经常预算收入 p-*BB_J"  
ABSA Asia Limited 南非联合亚洲有限公司 B2845~\.  
absolute change 绝对数值变更 f{3FoN=z  
absolute expenditure 实际开支 
}Ecm  
absolute guideline figure 绝对准则数字 'O{hr0q}  
absolute interest 绝对权益 1d\K{ 7i#  
absolute order of discharge 绝对破产解除令 5.GBd_;  
absolute profit margin 绝对利润幅度 K9w24Oka  
absolute value 实值；绝对值 3>L1}zyM]  
absolutely vested interest 绝对既得权益 "K\Rq+si  
absorbed cost 已吸收成本；已分摊成本 wV5<sH__  
absorption 吸收；分摊；合并 TS UN(_XGW  
absorption rate 吸收率；摊配率；分摊率 kQ'G+Kw~F  
ACB Finance Limited 亚洲商业财务有限公司 :-6_X<  
acceptable form of reciprocity 合理的互惠条件 .S?,%4v%%  
acceptable rate 适当利率；适当汇率 @kqy!5)K  
acceptance agreement 承兑协议 N#[/h96F  
acceptance for honour 参加承兑 <n6/np!  
acceptor 承兑人；接受人；受票人 xUSIck  
acceptor for honour 参加承兑人 q5HHMHB  
accident insurance 意外保险 uk\GAm@O  
Accident Insurance Association of Hong Kong 香港意外保险公会 -C8awtbC  
accident insurance scheme 意外保险计划 c!841~p(Q  
accident year basis 意外年度基准 rcyH2)Y/e  
accommodation 通融；贷款 JT_#>',
 
accommodation bill 通融票据；空头票据 SR43#!99Q  
accommodation party 汇票代发人 \lY26'  
account balance 帐户余额；帐户结余 ~?L. n:wu  
account book 帐簿 @NyCMe;]  
account collected in advance 预收款项 #vDe/o+=  
account current book 往来帐簿 lT(MywNsg  
account of after-acquired property 事后取得的财产报告 qY0Ic5wCY  
account of defaulter 拖欠帐目 0&mz'xra  
account payable 应付帐款 [e*8hbS  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 dvXu?F55  
account receivable 应收帐款 ](a<b@p  
account receivable report 应收帐款报表 u;Z~Px4]v  
account statement 结单；帐单；会计财务报表 =j}00,WH  
account title 帐户名称；会计科目 a{-}8f6  
accountant's report 会计师报告 IzL yn  
Accountant's Report Rules 会计师报告规则 leyX: +  
accounting and auditing procedure 会计与审计程序；会计与核数程序 |H |ewVUY  
Accounting Arrangements 《会计安排》 ~Aq UT]l  
accounting basis 会计基础 Z+vLEEX*uQ  
accounting by Official Receiver 破产管理署署长呈交的帐目 YHAy+S  
Accounting Circular 《会计通告》 -bs~{  
accounting class 会计类别 n\P{Mc  
accounting date 记帐日期；会计结算日期 7%?A0%>6G  
accounting for money 款项核算 Q}m)Q('Rk  
Accounting Officer 会计主任 $:<KG&Br  
accounting period 会计报告期；会计期 IPY@9+]  
accounting policy 会计政策；会计方针 7d9%L}+q  
accounting practice 会计惯例 NDI|;  
accounting principle 会计准则 YxsWY
7J  
accounting record 会计记录 g.,IQ4o  
accounting report 会计报告 hZyz5aZ)K  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 U`:$1*(`  
Accounting Society of China 中国会计学会 p~M^' k=d  
accounting statement 会计报表 C$?dkmIt  
accounting system 会计制度；会计系统 scA&:y  
accounting transaction 会计事项；帐务交易 Z$+0gm\Cnw  
accounting treatment 会计处理 J.*dA j  
accounting year 会计年度 g8B@M*JA  
accretion 增值；添加 j[c|np4k\  
accrual 应计项目；应累算数目 cl{;%4$9  
accrual basis 应计制；权责发生制 q5QYp  
accrual basis accounting 应计制会计；权责发生制会计 >-]Y%O;}  
accrue 应累算；应计 Blf;_e~=[j  
accrued benefit 应累算利益 0A|.ch  
accrued charges 应计费用 ~xzRx$vU  
accrued cumulative preference share dividend 应累算的累积优先股股息 zs7K :OlkA  
accrued expenses 应累算费用 :}j{NM#  
accrued interest payable 应付利息；应计未付利息 ~KCOCtiD  
accrued interest receivable 应收利息；应计未收利息 4egq Y0A  
accrued right 累算权益 D[9eu>"'9M  
accruing profit 应累算的利润 mNs&*h}  
accumulated fiscal reserve 累积财政储备 Nno*X9>~  
accumulated profit 累积利润；滚存溢利 qf+I2kyS  
accumulated reserve 累积储备 1'Kn:I  
accumulation of surplus income 累积收益盈余 ^TnBtIU-B  
acquired assets 既得资产 Joe k4t&0<  
acquisition 收购；购置；取得 tE- s/  
acquisition cost 购置成本 Qnph?t>  
acquisition expenses 购置费用 ?r#e  
acquisition of 100% interest 收购全部股权 AEhh 6v  
acquisition of control 取得控制权 h_Q9c  
acquisition of fixed assets 购置固定资产 |%we@ E  
acquisition of shell “买壳” =K}5 fe  
acquisition price 收购价 ti3T?_  
act of God 天灾
}M * Oo  
acting partner 执事合伙人 LEWeybT  
active market 买卖活跃的市场；交投畅旺的市场；旺市 j8L!miv6  
active partner 积极参与的合伙人 vG69z&  
active trading 交投活跃 Tf<1Z{9  
actual circulation 实际流通 U,~\}$<I  
actual cost 实际成本 [C9->`(`  
actual expenditure 实际开支；实际支出 zT*EpIa+LS  
actual income 实际入息；实际收入；实际收益 E9YR *P4$  
actual market 现货市场 M)#aX|%Mh  
actual price 现货价；实际价格 G!uoKiL  
actual profit 实际利润 uL\ B[<:  
actual quotation 实盘；实际价位；实际报价 8dNwi
&4  
actual year basis 按实际年度计算 VW}xY  
actuals 实货 \f5$L`  
actuarial investigation 精算调查 8lg$]  
actuarial principle 精算原则 Ao69Qn  
actuarial report 精算师报告 pMe'fC~*  
Actuarial Society of Hong Kong 香港精算学会 %l(qyH)*  
actuarial valuation 精算师估值 |^[]Oy=  
actuary 精算师 cLEBcTx  
ad referendum agreement 暂定协议；有待覆核的协定 hjtkq.@  
ad valorem duty 从价税；按值征税 /Q8E12  
ad valorem duty system 从价税制 ?<
STt 9  
ad valorem fee 从价费 K?8{y
 
ad valorem tariff 从价关税 uckag/tv  
additional allowance 额外免税额 vT#zc)j  
additional amount for unexpired risk 未过期风险的额外款额 P4-`<i]!S  
additional assessable profit 补加应评税利润 # y%Q{  
additional assessment 补加评税 */;[ -9  
additional commitment 额外承担 UR>zL3  
additional commitment vote 额外承担拨款 %QCh#v=ks  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 KuL2X@)}  
additional dependent parent allowance 供养父母额外免税额 n,q+EZd  
additional provision 额外拨款 e C?adCb  
additional stamp duty 附加印花税 $6kVhE!;  
additional tax 补加税罚款；补加税款 7O^ySy"l  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书  \09eH[  
adjudged bankrupt 被裁定破产 L0H;y6&  
adjudicated bankrupt 裁定破产人 OXd617  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 [*GIR0  
adjudication of bankruptcy 裁定破产；宣告破产 "l&=a1l  
adjudication of insolvency 裁定无力偿还债务 |2z?8lx  
adjusted actual 经调整的实数；调整后的实数 #  -e  
adjusted current assets 经调整的流动资产；调整后的流动资产 (n_lu=E70  
adjusted figure 经调整的数字；调整后的数额 fl#gWAM  
adjusted liabilities 经调整的负债；调整后的负债 YBqu7
&  
adjusted loss 经调整的亏损；调整后的亏损 T[]2]K[&B  
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 \ 'G%%%;4  
adjusted profit 经调整的利润；调整后的利润 #Mkwd5S|L  
adjusted surplus 经调整的盈余额；调整后的盈余额 i`U:uwW`  
adjusted value 经调整的价值；调整后的价值 r2M Iw  
adjustment 调整；修订；理算〔保险〕 EhL 8rR  
adjustment centre 调剂中心 rH Et]Xa  
adjustment lag 调整过程的时间差距；调整时差 $<cio X  
adjustment mechanism 调整机制 =@q 9,H  
adjustment of loss 亏损调整  AV{3f`  
adjustment process 调整过程；调整程序 G- wQ weJ9  
adjustment range 调整幅度 $N4%I4  
administered exchange rate 受管制汇率 ywW
F+kR_  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 &D0suK#  
administration expenses 行政费用 _ZX"gHx  
administration fee 手续费；行政费 g S xK9P  
administration in bankruptcy 破产管理 ^L#\z7  
administration order 遗产管理令 E^B*:w3  
administrator 管理人；遗产管理人 /J!C2  
administrator of the estate 遗产管理人 Fb#.Gg9b>  
admission of debt 债项承认书 tl9=u-D13@  
admission of proof 接纳债权证明 {uH 4j4)2  
advance 放贷款项；垫付款项；预支款项；预付款项 XN65bq  
advance account 暂支帐目；预付款帐户 swNJ\m  
advance compensation 预付补偿金 &S[tI$  
advance from shareholder 股东垫款 v0hr~1  
advance pending reimbursement 预支以待日后付还 Hbwjs?Vq?]  
advanced economy 先进经济体系 e[
_W( v  
advancement 预付；预付财产 :&:IZkO  
advances warrant 垫款令 !_0kn6S5  
advancing 贷出 'D#iT}Vu  
adverse balance 逆差 Q-;ltJ  
adverse exchange 逆汇 BMPLL2I  
advertisement addressed to shareholders 在报章刊登的致股东通告 oEPO0O  
advice for collection 托收通知书 . +_IpygQ  
advice of drawing 提款通知书；汇票通知书 )P4#P2  
advice of payment 付款通知 ~um+r],@@  
Advisory Committee [Securities and Futures Commission] 3l5rUjRwj  
谘询委员会〔证券及期货事务监察委员会〕 Bfhw0v]Z  
Advisory Committee on Diversification 经济多元化谘询委员会 Ch-56   
affidavit 誓章；遗产申报誓章 SjgF
&LD  
affidavit of no receipt 述明无收款的誓章 R7aS{8nn  
affiliate 联号；联营公司；附属公司 K8E:8`_cx  
affiliated company 附属公司；联号；联营公司 Cr0 \7  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 LX A1rgUWT  
affordability 负担能力 hCRW0 I  
African Development Bank [AfDB] 非洲开发银行 Kp,}7%hDw!  
after-acquired property 事后取得的财产 `< 8Fc`;[  
after-hours dealing 市后交易 OdX-.FFl  
after-tax profit 税后盈利；税后利润；税后溢利 N{Og; roGD  
agency agreement 代理协议 }gi>Z  
agency expenses 代理机构的开支 'G z>X :  
agency fee 代理费 ]:TX> X!  
Agency Law 《代理法》 tV2SX7N  
agent 代理人；承销人 "aNl2T  
agent of company 公司代理人 7Cf%v`B4D  
agent's fee 代理人费；经纪费 JtYc'%OF  
aggregate 总计；总数；总体数字 TSu^.K  
aggregate amount 总款额；总额 :&$4&\_F  
aggregate assets and liabilities 总体资产与负债 TnET1$@qr*  
aggregate at constant price 按固定价格计算的总体数字 B.f
LgQK0  
aggregate demand 总需求 2,|*KN*e`W  
aggregate gross position 总持仓量 <LM<,  
aggregate limit 总限额 5xW)nEV  
aggregate of salaries tax 合计薪俸税 Re?sopg0r  
aggregate performance 总体表现；总体业绩 bu"Jb4_a>  
aggregate supply 总体供应 ]7kq@o/7  
aggregate surplus 总盈余 p-V#nPb  
aggregate total 整体总额 E&0A W{  
aggregate value 总值；合计价值 |7WzTz  
aggregated basis 合计基准 n`f},.NM|  
aggregated net chargeable income 合计应课税入息实额 nut;ohIh  
aggregation 合并计算；合计；总和 @%J?[PG  
aggregation of incomes of husband and wife 夫妇入息合并计算 (_]{[dFr%  
aggregation of property 财产的总和 'T[=Uuj"  
agio 差价；贴水 %_+9y??  
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》 Z91gAy^z<  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ri~dWx  
《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》 {npKdX  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment sBp|Lo  
《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》 `h5HA
-ud  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment q,d]i/T  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 eG# (9  
agreement for a settlement 授产协议 d T/*O8  
agreement for assignment 转让协议 s9'g'O5  
agreement for sale 售卖协议；买卖协议 Ed#%F-1sX  
agreement for sale and purchase 买卖协议 !_<.6ja  
agreement for the payment of interest 支付利息协议 do*`-SDy  
agreement for the repayment of money 还款协议 +YT/od1t7  
agreement of reinsurance 再保险协议 8s8q`_.)(  
Agricultural Bank of China 中国农业银行 FVG|5'V^  
air passenger departure tax 飞机乘客离境税 aVuan&]*=  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 `(;d+fof  
airport tax 机场税 &0f7>.y  
alcohol duty 酒精税 w;H  
alienation 让与；让渡；转让 wO} 3i6  
alimony 生活费；赡养费 c%pW'UE&  
All Ordinaries Index [AOI] 所有普通股指数 CCq<y  
all risks 全险；综合险 K1O/>dN_\O  
All Sales Record for Stock Market 《股票市场成交报告》 9YHSL[  
Allied Capital Resources Limited 新联财务有限公司 SfJ/(q  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 k;zbq  
allocation letter 拨款信件 0x# 6L  
allocation of fund 分配款项；预留款项 b9|F>3?r>  
allocation of profit 利润分配；溢利分配 Djf2ir'  
allocation warrant 拨款令 dG7sY O@U  
allotment 分配；配股 ~\<ZWU<BE  
allotment notice 股份配售通知；配股通知 ^.kas7<  
allotment of shares 股份分配 6z%3l7#7Yi  
allowable 可获宽免；免税的 %n}fkj'  
allowable business loss 可扣除的营业亏损 d;lp^K M  
allowable expenses 可扣税的支出 9][Mw[k>  
allowance 免税额；津贴；备抵；准备金 e/;Ui  
allowance for debts 债项的免税额 yF0,}  
allowance for depreciation by wear and tear 耗损折旧免税额 n4."}DO  
allowance for funeral expenses 殡殓费的免税额 Bo%M-Gmu  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =q xcM+OX1  
allowance for repairs and outgoings 修葺及支出方面的免税额 
7M;Y#=sR  
allowance to debtor 给债务人的津贴 V<4)'UI?k9  
alteration of capital 资本更改 fbuop&FN+q  
alternate trustee 候补受托人 .v1rrH?  
amalgamation 合并 Qg6m  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 A9l^S|r  
ambit of charges 征税范围；收费范围 4vqu(w8 L  
amended valuation 经修订的估值 w5n>hz_5  
American Commodities Exchange 美国商品交易所 iT^lk'?{O  
American Express Bank Limited 美国运通银行 DvOg|XUU0  
American Stock Exchange 美国证券交易所 ?U-p jjM  
amortization 摊销 Kyl(  
amount due from banks 存放银行同业的款项 _IlL'c5  
amount due from banks abroad 存放海外银行同业的款项 0l 3RwWj  
amount due from holding companies 控股公司欠款 4QIvxH  
amount due from local banks 存放本港银行同业的款项 3&' STPpW  
amount due to banks 银行同业的存款 1~7y]d?%  
amount due to banks abroad 海外银行同业的存款 G$@X>)2N8  
amount due to holding companies 控股公司存款 H50nR$$<*Y  
amount due to local banks 本港银行同业的存款 +Z;0"'K'e  
amount due to outport banks 外埠银行同业的存款 +'#d*r91@  
amount for note issue 发行纸币的款额 3
^ Z tIZ  
amount of bond 担保契据的款额 tQ&#FFt,)  
amount of consideration 代价款额 uDoSe^0  
amount of contribution 供款数额 H~V=TEj  
amount of indebtedness 负债款额 R*yB);p  
amount of principal of the loan 贷款本金额 cuKgO{.GH  
amount of rates chargeable 应征差饷数额 $^ >n@Q@&L  
amount of share capital 股本额 V;:A&  
amount of sums assured 承保款额 b/5~
VY*T  
amount of variation 变动幅度 LoCxoAg  
amount of vote 拨款数额 n,HWVo>([  
amount payable 应付款额 H`io|~Q  
amount receivable 应收款额 fZ %ZV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 HPCA,*YR`  
analysis 分析 A(s/
Nz>  
ancillary risk 附属风险 *n[Fl  
annual account 周年帐目；周年帐目报表；年度决算；年结 [6|8Gx:  
annual accounting date 年结日期 P2s0H+<  
annual allowance 每年免税额；年积金；年度津贴；年津 6kDU}]c:H]  
annual balance 年度余额 *M`[YG19!e  
annual disposable income 每年可动用收入 q?0
goL  
annual estimates 周年预算 aPb!-o{  
annual fee 年费 iTK1I0  
annual general meeting 周年大会 "R30oA#m  
annual growth rate 年增率；每年增长率 O-'T*M>  
annual long-term supplement 长期个案每年补助金 A|a\pL`@  
annual pensionable emolument 可供计算退休金的年薪 3=K-+dhk|t  
annual report 年报 A6U6SvM;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 S7SPc   
annual return 周年报表；周年申报表；每年报税表格 92tb`'  
Annual Return Rules 《周年报表规则》 [R:O'AP}@}  
annual review of consumer prices 每年消费物价回顾 ix/uV)]k`  
annual roll-forward basis 逐年延展方式 ftH 0aI  
annual salary 年薪 CNN?8/u!@  
annual statement 年度报表；年度决算表 kU^@R<Fo  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 :iWV:0)P  
annuitant 年金受益人 hOC,Eo  
annuity 年金 vcSS+  
annuity contract 年金合约 H{$yy)@F  
annuity on human life 人寿年金 #tfJ?w`  
antecedent debt 先前的债项 {U<htl4  
ante-dated cheque 倒填日期支票 0yZw`|Zh[  
anticipated expenditure 预期开支 3
4l=U?  
anticipated net profit 预期纯利 D@ lJ^+  
anticipated revenue 预期收入 z"H%Y8  
anti-inflation measure 反通货膨胀措施 SMy&K[hJ[  
anti-inflationary stance 反通货膨胀立场 LpiLk| 2i  
apparent deficit 表面赤字 0ib 6}L%  
apparent financial solvency 表面偿债能力 Pb`sn5;  
apparent partner 表面合伙人 #,9|Hr%  
application for personal assessment 个人入息课税申请书 bQ4 }no0  
application of fund 资金应用 hg&AQk  
application to release as liquidator and to destruct the books of accounts and documents D"WkD j"M  
申请免除清盘人职务及毁灭帐簿与文件 U!`'Qw;  
appointed actuary 委任精算师 *K7L5.  
appointed auditor 委任核数师；委任审计师 (l^lS=x  
appointed trustee 委任的受托人 !3&}r  
appointer 委任人 h}d7M55#|  
apportioned pro rata 按比例分摊 G?g7G,|d  
apportionment 分配；分摊 Z:OO|x  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 KWYG\#S0]  
apportionment formula 分摊方程式 N1-LM9S  
apportionment of estate duty 遗产税的分摊 "LWp/  
appraisal 估价；评估 ?=G H{ %E  
appreciable growth 可观增长 $k?L?R1  
appreciable impact 显着影响 >*(>%E~H  
appreciable increase 可观增长 M]{!Nx  
appreciation 增值；升值 sd6Wmmo  
appreciation against other currencies 相对其他货币升值 LH8?0N[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i0!F
  
appreciation tax 增值税 f_\-y&)+*  
appropriation 拨款；拨用；拨付 \X`P W  
appropriation account 拨款帐目 ^ Q}1&w%  
Appropriation Bill 拨款法案 W | }Hl{}  
appropriation-in-aid system 补助拨款办法 @88 efF  
approved assets 核准资产 2n=;"33%a  
approved basket stock 认可一篮子证券 }:irjeI,  
approved budget 核准预算 !<)_ F  
approved charitable donation 认可慈善捐款 vP2QAGk<  
approved charitable institution 认可慈善机构 +u2Co_FJ&  
approved currency 核准货币；认可货币 w\ :b(I  
approved estimates 核准预算 mc=*wr$  
approved estimates of expenditure 核准开支预算 E6gEP0b  
approved overseas insurer 核准海外保险人 n\YxRs7 hF  
approved overseas trust company 核准海外信托公司 bi[l,  
approved pooled investment fund 核准汇集投资基金 CvJm7c  
approved provident fund scheme 认可公积金计划 mI0r,Z*+M  
approved provision 核准拨款 `lhLIQ'j  
approved redeemable share 核准可赎回股份 Z^l!y5s/H  
approved regional stock 认可地区性证券 &1{k^>oz  
approved retirement scheme 认可退休金计划 85 hYYB0v  
approved subordinated loan 核准附属贷款 H-W)Tq_?-  
arbitrage 套戥；套汇；套利 ~}AP@t*  
arbitrageur 套戥者；套汇者 o~K2K5I  
arbitrary amount 临时款项 s*f.` A*)  
arrangement 措施；安排；协定 12a #]E  
arrears 欠款 d/&|%Z r  
arrears of pay 欠付薪酬 ni> ;8O]=  
arrears of revenue 逾期未收税款；逾期未收的帐项 NjxW A&[ng  
articles of association 组织章程；组织细则；组织章程细则 m+UdT854  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Q(6(Scp{  
ascertainment of profit 确定利润 D2p6&HNT  
"Asia Clear" “亚洲结算系统” u2<h<}Y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 yh:,[<q  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 
Z]f2&  
Asian Development Fund [ADF] 亚洲发展基金 A&F4;>dms  
Asian dollar bond 亚洲美元债券 Y zS*p~|  
Asian dollar market 亚洲美元市场 D3{lyi|8  
Asian dollar rate 亚洲美元利率 Yn>zR I  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 8tMt
e!E  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 M<unQ1+wh  
asked price 沽盘；喊价；索价；卖方报价 +a-@ !J~:  
assessable income 应评税入息 xW =$j|  
assessable loss 应评税亏损 Ol[gck|~  
assessable profit 应评税利润 o}A #-  
assessable value 应评税值 ea0tx3'  
assessed profit 估定利润 zIFL?8!H9{  
assessed value 经评估价值 ^mpB\D)q  
assessment 评税；评定；估价；评税单 ]Qr8wa>Z  
assessment number 评税编号；估价编号 ;l()3;  
assessment of additional tax 补加税评税 LDeVNVM  
assessment of performance 业绩评估；实绩评价 GJs[m~`8#  
Assessor 评税主任 c!Vc_@V,  
asset price bubbles 资产价格泡沫 29^bMau)v  
asset-backed securities 具资产保证的证券 3L?a4,Q"k}  
assets accretion 资产增值 GuWBl$|+b  
assets and liabilities 资产与负债 fm>K4\2  
assets betterment statement 资产递增表；资产改进表 ,d>~='  
assets lending 实物放款；有抵押贷款 U_'q-*W  
assets of the company passing on the death 死者去世时转移的公司资产 7V (7JV<>  
assets pledged as security for liabilities 用作负债抵押的资产 ]ECZU  
assets portfolio 资产投资组合 e0HP~&BRs  
assets price 资产价格 %}XMhWn{  
assets quality 资产质素 }dJ ~Iy  
assets realization 资产变现 8 -;ZPhN&  
assets refinancing arrangement 资产再集资安排 ~iZF~PQ1_  
assets securitization 资产证券化 HDyZzjgG  
assets situated outside Hong Kong 在香港以外地方的资产 \STvBI?  
assets stripping 削减资产；拆卖资产 Qu FCc1Q  
assets value 资产值 SsX05>  
assignee 承让人 TSSt@xQ+  
assignment 转让；转让书；转让契 R"gm]SQ/  
assignment of interest 权益转让 P&0cF{  
assignment of letters patent and trade mark 专利证书及商标转让 lhl0  
assignment of property 物业转让；物业转让书 Ko)T>8:  
assignment right 转让权 T zYgH  
assignor 转让人 NB5B$q_'#  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 -_DiD^UcXn  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ;}~Bv
<#  
associate member 附属会员 $L8s/1up  
associated body corporate 相联法人团体 ,7jiHF  
associated company 相联公司；联属公司 *.%)rm  
associated corporation 相联法团 I%>]!X  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ptyDv  
公认会计师公会〔英国〕 H)T# R?  
Association of Futures Exchange Brokers 香港期货经纪协会 S\g7wXH  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 */dh_P<Yj  
association of underwriters 承保人组织 X]MM7hMuR  
assumption of control 接管 [e@OHQM  
assurance 担保；保险；转易；转易书 P8,jA<W  
assurance of interest 权益的转易 , )pt_"-XA  
at 19XX price 按一九ＸＸ年价格计算 :YXQ9/iRr  
at a discount 按赔价计算；按贴水价格计算；打折扣 Qfu*F}  
at a premium 按溢价计算；按升水价格计算 2G5!u
)  
at call 通知付款；按通知 .N5R?fmD  
at constant market price 按固定市价计算 rbun5&RCyW  
at constant price 按固定价格计算 gc7:Rb^E5t  
at cost 按成本计算 Rn(F#tI  
at current market price 按当时市价计算；按现时市价计算 I+?$4SC  
at current price 按当时价格计算；按现时价格计算 u$,Wyi )L  
at factor cost 按要素成本计算；按生产要素成本计算 rI66frbj  
at money-of-the-day price 按付款当日价格计算 JvJ!\6Q@  
at or better 按指定或较佳价位〔买卖指令〕 8tRhV2  
at par 按面值计算；平价 | ,l=v`/  
at sight 见票即付 FJ,\?ooGf  
at the close 按收市盘 *5'6E'  
at the opening 按开市盘 >\x_"oR  
attestation 见证；见证条款 G%8)6m'3
 
at-the-money option 平价期权 `pAp[]SfQd  
attorney 受权人；受托代表人 )7"DR+;:  
attornment 新拥有人承认书 2]RH)W86;  
attributable profit 可归属利润 IcA\3j  
attributable share value 可归属股份价值 r]//Q6|S  
Auckland Stock Exchange 奥克兰证券交易所 nBIv{  
auction 拍卖 $CwTNm?  
auctioneer 拍卖商 pkV\D  
audit 审计；核数 P}WhE  
Audit Commission 审计署 X`v79`g_  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] B0XBI0w^Y  
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〕 WlRZ|.
 
audit review 帐目审查 JS7}K)A2B6  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ($ B]9*  
audited account 审计帐目；经审计的帐目 ;7^j-6  
audited annual account 经审计的周年帐目 }Oh'YX#[  
audited balance sheet 经审计的资产负债表 (:bCOEZ  
auditor 核数师；核数主任；审计师 *ez~~ Y  
auditor's certificate 核数师证明书；审计师证明书 '"fU2M<.  
auditor's report 核数师报告；审计师报告 aU]O$Pg{  
Aussie bond 澳元债券 p9 ,\{Is  
austerity budget 紧缩预算 bb0McEQy  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 A"<)(M+kG  
Australia All Ordinaries Index 澳洲所有普通股票指数 Iam-'S5  
Australian Dollar [AUD] 澳元 ny_ kr`$42  
Australian Options Market 澳大利亚期权市场 Y=Ar3O*F  
Australian Securities Commission 澳洲证券事务监察委员会 nh&J3b}B!  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 -k[tFBlw  
Australian Stock Exchange 澳大利亚证券交易所 e5>5/l]jsg  
Austrian Schilling [ATS] 奥地利先令 v6DxxE2n  
authentication 认证；鉴证 )"c]FI[}  
authority to purchase 委托购买证；委购书 L1!hF3G  
authorization 认可；核准；授权；授权书 a.`JS  
authorization by direction 指示授权 ~iR!3+yg4  
authorization by instruction 指令授权 [cLU
*:  
authorization by warrant 令状授权 IU'!?XVo  
authorization of unit trust 单位信托的认可 (zw=qbS&  
authorized agent 指定代理人 wI]R+.  
authorized capital 法定资本 k E#_Pc  
authorized clerk 出市员 )3`  
authorized dealer 认可交易商 .";tnC!e  
authorized financial institution 认可财务机构 E ^SM`  
authorized fund 认可基金 xX&>5 "  
authorized fund house 获授权的基金公司；认可基金公司 zEPx  
authorized institution 认可机构 z1SMQLk  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 oB{}-[G  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 "J[i=~(  
authorized insurer 获授权保险人；获认可承保人 : `6$/DK  
authorized investment 特准投资项目 id#k!*$7  
authorized person 获授权人 pJ$N@ID  
authorized representative 获授权代表 Ibv_D$cT  
authorized share capital 法定股本 @F(3*5c_Y  
automated quotation system 自动报价系统 =y-!k)t  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 9>[.=  
自动交易系统〔香港期货交易所有限公司〕 j#nO6\&o  
automatic adjustment mechanism 自动调整机制 8T.5Mhx0jS  
automatic adjustment system 自动调整系统 @a.6?.<L  
Automatic Clearing House 自动票据交换所 {?>bblw/d  
automatic exchange rates accumulation system 自动化汇率累集系统 JPTI6"/  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 jQ_|z@OV  
automatic teller machine [ATM] 自动柜员机 $G-N0LV  
autopay 自动转帐 WP%{{zR$  
available assets 可用资产 d0}%%T  
available fiscal reserve 现存财政储备 DvRA2(M  
available profit 可用利润 RqN_vk\  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 )*TW\v`B  
average 平均；平均数；海损 kTiPZZI  
average basic salary 平均基本薪金 ]dGr1ncu  
average consumer expenditure 平均消费开支；一般消费开支 kO,VayjT  
average cost 平均成本 wUIsi<Oj  
average cost of land production 增辟土地平均成本 /VmCN]2AZ  
average daily turnover 平均每日成交额 }KaCf,O  
average daily wage rate 平均每日工资率 {Z?$Co^R  
average expenditure pattern 平均开支模式 +.gf]|  
average growth rate 平均增长率 sQ>B_
Y!  
average net fixed assets 固定资产平均净值 `3sy>GU?  
average of relatives 相对价格平均数 [nN\{"~O  
average price 平均价格 \Sq"3_m4T  
average propensity to consume 平均消费倾向；一般消费倾向 r_V
2 J{B  
average propensity to save 平均储蓄倾向；一般储蓄倾向 EYJi6#  
average rate 平均率 Ot2zhR )  
average revenue 平均收入；平均收益 ><#2O  
average stock 平均库存；平均存货 5}d/8tS  
average yearly rent 平均年租 SN[L4}{  
avoidance of double taxation 避免双重课税
\\2k}TsB  
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 c+Q.?vJ  
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