一些有用的会计术语(也不知道发的地方对不对)A

A: k&Z3v.  
A share Ａ股；甲类股份 s"1:#.u  
abatement of tax 减税；减扣免税额 > Y7nq\  
ABN AMRO Bank N.V. 荷兰银行 QiDf,$t|,  
above-the-line expenditure 线上项目支出；经常预算支出 WSA;p=_  
above-the-line receipt 线上项目收入；经常预算收入 ~`J/618  
ABSA Asia Limited 南非联合亚洲有限公司 dOm`p W^  
absolute change 绝对数值变更 Z.9?u;  
absolute expenditure 实际开支 aDJ\%  
absolute guideline figure 绝对准则数字 lgR;V]^YX  
absolute interest 绝对权益 }` &an$Mu  
absolute order of discharge 绝对破产解除令 wPhN_XV  
absolute profit margin 绝对利润幅度 ,SEC~)L  
absolute value 实值；绝对值 G/Ll4 :  
absolutely vested interest 绝对既得权益 B+e$S%HV  
absorbed cost 已吸收成本；已分摊成本 u$T`Bn  
absorption 吸收；分摊；合并 3&*_5<t\X  
absorption rate 吸收率；摊配率；分摊率 "YIrqk
 
ACB Finance Limited 亚洲商业财务有限公司 \;"$Z9W  
acceptable form of reciprocity 合理的互惠条件 Bvbv~7g(  
acceptable rate 适当利率；适当汇率 'EsN{.l?  
acceptance agreement 承兑协议 &V.ps1  
acceptance for honour 参加承兑 F_8< tA6  
acceptor 承兑人；接受人；受票人 .}KY*y  
acceptor for honour 参加承兑人 8J60+2Wa  
accident insurance 意外保险 #ma#oWqF}  
Accident Insurance Association of Hong Kong 香港意外保险公会 +h!OdWD9
 
accident insurance scheme 意外保险计划 jVh I`F{n  
accident year basis 意外年度基准 {/f\lS.5g  
accommodation 通融；贷款 V0'T)  
accommodation bill 通融票据；空头票据 *Q=3v  
accommodation party 汇票代发人 iTb k]$  
account balance 帐户余额；帐户结余 wSrq?U5q  
account book 帐簿 VlGg?  
account collected in advance 预收款项 JzhbuWwF-  
account current book 往来帐簿 :Ja]Vt  
account of after-acquired property 事后取得的财产报告 \U^0E> d  
account of defaulter 拖欠帐目 fC!]MhA"i  
account payable 应付帐款 1Ql\aO)  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >3R%GNw  
account receivable 应收帐款 XhF7%KR  
account receivable report 应收帐款报表 j\V9o9D  
account statement 结单；帐单；会计财务报表 gQpF(P  
account title 帐户名称；会计科目 dWC[p  
accountant's report 会计师报告 7|~j=,HU+Z  
Accountant's Report Rules 会计师报告规则 3:q\]]]S  
accounting and auditing procedure 会计与审计程序；会计与核数程序 %m8;Lh-X  
Accounting Arrangements 《会计安排》 >s\j/yM  
accounting basis 会计基础 KEfn$\
 
accounting by Official Receiver 破产管理署署长呈交的帐目 ujF*'*@\  
Accounting Circular 《会计通告》 g[P.lpi{U  
accounting class 会计类别 h/9{E:ML  
accounting date 记帐日期；会计结算日期 4JlB\8rc  
accounting for money 款项核算 l.tNq$3pS  
Accounting Officer 会计主任 6mH0|:CsY  
accounting period 会计报告期；会计期 7nh,j <~;2  
accounting policy 会计政策；会计方针 !E\xn^  
accounting practice 会计惯例 ;d"F'd  
accounting principle 会计准则  ZzDE  
accounting record 会计记录 7C7eXJ9q  
accounting report 会计报告 {~=Edf  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )"j)9RQ}  
Accounting Society of China 中国会计学会
!ueyVE$1  
accounting statement 会计报表 cO$ PK  
accounting system 会计制度；会计系统 wKe$(>d"L  
accounting transaction 会计事项；帐务交易 M[wd.\ %  
accounting treatment 会计处理 Q}G'=Q]Juz  
accounting year 会计年度 e}qG_*  
accretion 增值；添加 [UJC/GtjS  
accrual 应计项目；应累算数目 fV[(s7vW  
accrual basis 应计制；权责发生制 .]_Ye.}  
accrual basis accounting 应计制会计；权责发生制会计 z6B(}(D  
accrue 应累算；应计 J\iyc,M<M  
accrued benefit 应累算利益 mp2J|!Lx  
accrued charges 应计费用 -7_`6U2"  
accrued cumulative preference share dividend 应累算的累积优先股股息 2l43/aCq  
accrued expenses 应累算费用 'qRK6}"T  
accrued interest payable 应付利息；应计未付利息 >UTAk  
accrued interest receivable 应收利息；应计未收利息 @^Tof5?F?  
accrued right 累算权益 Vc!` BiH  
accruing profit 应累算的利润 0Xmp)_vba  
accumulated fiscal reserve 累积财政储备 !2dA8b  
accumulated profit 累积利润；滚存溢利 n[zP}YRr  
accumulated reserve 累积储备 k(Z+(Y'{q~  
accumulation of surplus income 累积收益盈余 /|{Yot e  
acquired assets 既得资产 g(d9=xq@k  
acquisition 收购；购置；取得 /rsr|`#  
acquisition cost 购置成本 =*Z=My}3~  
acquisition expenses 购置费用 WBS~e  
acquisition of 100% interest 收购全部股权 >YPC&@9   
acquisition of control 取得控制权 PZn[Yb:  
acquisition of fixed assets 购置固定资产 r81YL  
acquisition of shell “买壳” d/>owCwQ  
acquisition price 收购价 QN=a{  
act of God 天灾 (;1FhIi&  
acting partner 执事合伙人 :[#g_*G@p  
active market 买卖活跃的市场；交投畅旺的市场；旺市 imcq H  
active partner 积极参与的合伙人 cU\Er{ k  
active trading 交投活跃 ,o(7z^1Pe;  
actual circulation 实际流通 kz]vXJ  
actual cost 实际成本 K9v@L6pY=  
actual expenditure 实际开支；实际支出 hX#s3)87  
actual income 实际入息；实际收入；实际收益 g?V>+oMx  
actual market 现货市场 }]w/`TF  
actual price 现货价；实际价格 r3X|*/  
actual profit 实际利润 as\6XW$;Q  
actual quotation 实盘；实际价位；实际报价 b2;+a(  
actual year basis 按实际年度计算  SJY<#_b  
actuals 实货 i~\fpay  
actuarial investigation 精算调查 -uZ bVd  
actuarial principle 精算原则 J[9yQ  
actuarial report 精算师报告 $~UQKv>  
Actuarial Society of Hong Kong 香港精算学会 AJ-p|[wPz  
actuarial valuation 精算师估值 "kC uCc  
actuary 精算师 [jl'5ld  
ad referendum agreement 暂定协议；有待覆核的协定 [t55Kz*cD  
ad valorem duty 从价税；按值征税 5ru&In&  
ad valorem duty system 从价税制 C2GF N1i  
ad valorem fee 从价费 h>v;1QO9D  
ad valorem tariff 从价关税 s^KUe%am0  
additional allowance 额外免税额 HC,YmO:df"  
additional amount for unexpired risk 未过期风险的额外款额 1 h(oty2p  
additional assessable profit 补加应评税利润 uWw4l"RK`  
additional assessment 补加评税 uPk`9c52%  
additional commitment 额外承担 +5pK[%k  
additional commitment vote 额外承担拨款 tqLn
A  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 j?Ki<MD1  
additional dependent parent allowance 供养父母额外免税额 p"4i(CWGS  
additional provision 额外拨款 k$</7IuH  
additional stamp duty 附加印花税 ra\Moy  
additional tax 补加税罚款；补加税款 sY__ak!>  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 uSSnr#i^j  
adjudged bankrupt 被裁定破产 Pf s_s6  
adjudicated bankrupt 裁定破产人 *0ZL@Kw  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 [9f TN2'z  
adjudication of bankruptcy 裁定破产；宣告破产 k8^!5n  
adjudication of insolvency 裁定无力偿还债务 nOxCni~T  
adjusted actual 经调整的实数；调整后的实数 aaq{9Y#  
adjusted current assets 经调整的流动资产；调整后的流动资产 H!U\;ny  
adjusted figure 经调整的数字；调整后的数额 `_Bvaej?,  
adjusted liabilities 经调整的负债；调整后的负债 t59"[kQ  
adjusted loss 经调整的亏损；调整后的亏损 KE\p|Xi  
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 eCB(!Y|  
adjusted profit 经调整的利润；调整后的利润 B<c7&!B  
adjusted surplus 经调整的盈余额；调整后的盈余额 2 g"_
*[  
adjusted value 经调整的价值；调整后的价值 910Ym!\{:  
adjustment 调整；修订；理算〔保险〕 O[Xl*9P  
adjustment centre 调剂中心 b#0y-bR  
adjustment lag 调整过程的时间差距；调整时差 j`I[M6Qxh  
adjustment mechanism 调整机制 7sECbbJT  
adjustment of loss 亏损调整 5Cxh>,k  
adjustment process 调整过程；调整程序 y3T-^  
adjustment range 调整幅度 /sY(/ JE  
administered exchange rate 受管制汇率 v)@EK6Nty  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 frS1<+  
administration expenses 行政费用 Xv3u}nPMq  
administration fee 手续费；行政费 IuDg-M[  
administration in bankruptcy 破产管理 0T2h3,  
administration order 遗产管理令 Q g=k@  
administrator 管理人；遗产管理人 z'a#lA.$}  
administrator of the estate 遗产管理人 G)\s{qk  
admission of debt 债项承认书 (j8tdEt  
admission of proof 接纳债权证明 ?(GMe>  
advance 放贷款项；垫付款项；预支款项；预付款项 v(^{P  
advance account 暂支帐目；预付款帐户 UJG)-x  
advance compensation 预付补偿金 )c=R)=N  
advance from shareholder 股东垫款 xZjl_bJ  
advance pending reimbursement 预支以待日后付还 03?TT,y$  
advanced economy 先进经济体系 jR7 , b5  
advancement 预付；预付财产 <N"t[N70;  
advances warrant 垫款令 p D!IB`cA4  
advancing 贷出 {<~0nLyJS  
adverse balance 逆差 }J .f 5WaG  
adverse exchange 逆汇 a,o)i8G9R<  
advertisement addressed to shareholders 在报章刊登的致股东通告 nd 'K4q  
advice for collection 托收通知书 U#G[#sd> K  
advice of drawing 提款通知书；汇票通知书 A0.)=q  
advice of payment 付款通知 2UY0:ye  
Advisory Committee [Securities and Futures Commission] J 2%^%5&0  
谘询委员会〔证券及期货事务监察委员会〕 |M|'S~z  
Advisory Committee on Diversification 经济多元化谘询委员会 +7?p&-r)x  
affidavit 誓章；遗产申报誓章 mfOr+   
affidavit of no receipt 述明无收款的誓章 q[{q3-W  
affiliate 联号；联营公司；附属公司 /km^IH  
affiliated company 附属公司；联号；联营公司 Be+'&+  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 {\22C `9t  
affordability 负担能力 B]dHMLzl  
African Development Bank [AfDB] 非洲开发银行 a9z|ef  
after-acquired property 事后取得的财产 "UVqkw,vt  
after-hours dealing 市后交易 DQW^;Ls  
after-tax profit 税后盈利；税后利润；税后溢利 6Uq@v8mh  
agency agreement 代理协议 VKy:e.  
agency expenses 代理机构的开支 B`OggdE  
agency fee 代理费 6N(Wv0b $  
Agency Law 《代理法》 {snLiCl  
agent 代理人；承销人 #M*h)/d[A  
agent of company 公司代理人 f XxdOn.  
agent's fee 代理人费；经纪费 |33pf7o  
aggregate 总计；总数；总体数字 j
>~^jz:  
aggregate amount 总款额；总额 uy\<t  
aggregate assets and liabilities 总体资产与负债 Z!=/[,b  
aggregate at constant price 按固定价格计算的总体数字 M= !Fb  
aggregate demand 总需求 Mt)~:V+
:  
aggregate gross position 总持仓量 8'J>@ uW  
aggregate limit 总限额 #(3w6l2  
aggregate of salaries tax 合计薪俸税 FT73P0!8.  
aggregate performance 总体表现；总体业绩 i_ws*7B<  
aggregate supply 总体供应 z<c^<hE:l  
aggregate surplus 总盈余 %Rv&VFg  
aggregate total 整体总额 (:E_m|00;  
aggregate value 总值；合计价值 y %Get  
aggregated basis 合计基准 x P{L%.  
aggregated net chargeable income 合计应课税入息实额 XG ]yfux`  
aggregation 合并计算；合计；总和 Py\xN  
aggregation of incomes of husband and wife 夫妇入息合并计算 $K^"a  
aggregation of property 财产的总和 Z@&_ T3M  
agio 差价；贴水 +B^/ =3
P  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 aB<~T[H%h  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment B, nCx=\S  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 gT-'#K2qT  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment CF9a~^+%  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 b!SGQv(^M  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 6NJ"ty9Bp  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 JC`|GaUy  
agreement for a settlement 授产协议 :FwXoJc_+5  
agreement for assignment 转让协议 ;k^wn)JE$  
agreement for sale 售卖协议；买卖协议 7a0ZI  
agreement for sale and purchase 买卖协议 A/RHb^N  
agreement for the payment of interest 支付利息协议 <aa#OX  
agreement for the repayment of money 还款协议 Nkn0G_  
agreement of reinsurance 再保险协议 4q[C' J  
Agricultural Bank of China 中国农业银行 5%(J+d  
air passenger departure tax 飞机乘客离境税 NuI
9"I/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 uSbOGhP  
airport tax 机场税 H,tx
bJ  
alcohol duty 酒精税 w/KHS#~  
alienation 让与；让渡；转让 1g9Qvz3  
alimony 生活费；赡养费 GdEkA  
All Ordinaries Index [AOI] 所有普通股指数 <ro0}%-z>M  
all risks 全险；综合险 qc~6F'?R  
All Sales Record for Stock Market 《股票市场成交报告》 8#'<SB  
Allied Capital Resources Limited 新联财务有限公司 ??12 J#  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ~\4l*$3(^  
allocation letter 拨款信件 )v;>6(  
allocation of fund 分配款项；预留款项 ('Wo#3b$  
allocation of profit 利润分配；溢利分配 w_pEup\`  
allocation warrant 拨款令 4>>{}c!nf  
allotment 分配；配股 '|&}rLr:+  
allotment notice 股份配售通知；配股通知 K+Q81<X~  
allotment of shares 股份分配 UBqA[9  
allowable 可获宽免；免税的 hLGUkG?6G  
allowable business loss 可扣除的营业亏损 ]B=B@UO@.  
allowable expenses 可扣税的支出 <(`dU&&%"}  
allowance 免税额；津贴；备抵；准备金 )5gcLD/zI  
allowance for debts 债项的免税额 |\@e  
allowance for depreciation by wear and tear 耗损折旧免税额 6kGIO$xJ)  
allowance for funeral expenses 殡殓费的免税额 5+rYk|*D+k  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5tHv'@  
allowance for repairs and outgoings 修葺及支出方面的免税额 'IBs/9=ZC  
allowance to debtor 给债务人的津贴 Dk|
S`3  
alteration of capital 资本更改 K`* 8*k{  
alternate trustee 候补受托人 cy7GiB2'  
amalgamation 合并 Tk$rwTCl  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W+BM|'%}|  
ambit of charges 征税范围；收费范围 N}nU\e6 Y  
amended valuation 经修订的估值 f'F:U^  
American Commodities Exchange 美国商品交易所 lG>rf*ei~  
American Express Bank Limited 美国运通银行 #9O *@  
American Stock Exchange 美国证券交易所 u$[ '}z0:  
amortization 摊销 hJ.XG<?]$  
amount due from banks 存放银行同业的款项 0vmMNF  
amount due from banks abroad 存放海外银行同业的款项 cy*Td7)/  
amount due from holding companies 控股公司欠款 ?|TVz!3  
amount due from local banks 存放本港银行同业的款项 ur={+0 y  
amount due to banks 银行同业的存款 1c&/&6#5  
amount due to banks abroad 海外银行同业的存款 y;Q_8|,F  
amount due to holding companies 控股公司存款 /:>qhRFJA:  
amount due to local banks 本港银行同业的存款 U`K5 DZ~  
amount due to outport banks 外埠银行同业的存款 uzG<(Q pu  
amount for note issue 发行纸币的款额 1c~c_Cc4  
amount of bond 担保契据的款额 R"e~0WO  
amount of consideration 代价款额 SEXeK
2v  
amount of contribution 供款数额 a1M-F3  
amount of indebtedness 负债款额 [Av87!kJ!X  
amount of principal of the loan 贷款本金额 !vfjo[v  
amount of rates chargeable 应征差饷数额 ySP1W
K  
amount of share capital 股本额 HKv:)h{?  
amount of sums assured 承保款额 QW6F24  
amount of variation 变动幅度 dr^pzM!N  
amount of vote 拨款数额 dm,7OQ  
amount payable 应付款额 | ctGxS9  
amount receivable 应收款额 "p.MJxH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .x$+R%5U  
analysis 分析 ]kbmbO?M  
ancillary risk 附属风险  rmUTl  
annual account 周年帐目；周年帐目报表；年度决算；年结 &|iFhf[o  
annual accounting date 年结日期 pA='(G  
annual allowance 每年免税额；年积金；年度津贴；年津 vmAMlgZ8{<  
annual balance 年度余额 |@]J*Kh  
annual disposable income 每年可动用收入 =+~e44!~D  
annual estimates 周年预算 Un^QNd>  
annual fee 年费 !jMa%;/  
annual general meeting 周年大会 H:#b(&qw2  
annual growth rate 年增率；每年增长率 )+wBS3BC  
annual long-term supplement 长期个案每年补助金 4LtFv)i  
annual pensionable emolument 可供计算退休金的年薪 K6@QZc5.!  
annual report 年报 "@W0Lk[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 D^=_408\  
annual return 周年报表；周年申报表；每年报税表格 L{bcmo\U  
Annual Return Rules 《周年报表规则》 1d7oR`qr  
annual review of consumer prices 每年消费物价回顾 + htTrHjt  
annual roll-forward basis 逐年延展方式 c 6}d{B[  
annual salary 年薪 gQ.yNe
 
annual statement 年度报表；年度决算表 CY)/1 # J  
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 If\u^c  
annuitant 年金受益人 _zI95  
annuity 年金 QO
lm#S  
annuity contract 年金合约 d,iW#,  
annuity on human life 人寿年金 $6XSW  
antecedent debt 先前的债项 %lbSV}V)  
ante-dated cheque 倒填日期支票  IKKd  
anticipated expenditure 预期开支 Z*.fSmT8)  
anticipated net profit 预期纯利 R3d>|`) +  
anticipated revenue 预期收入 yX$I<L<Suz  
anti-inflation measure 反通货膨胀措施 %CfJ.;BDNE  
anti-inflationary stance 反通货膨胀立场 apF!@O^}y  
apparent deficit 表面赤字 AW&HWc~A  
apparent financial solvency 表面偿债能力 I7 pxi$8f  
apparent partner 表面合伙人 cE/
7B'cR  
application for personal assessment 个人入息课税申请书 m'KY;C  
application of fund 资金应用 y1,L0v$=}  
application to release as liquidator and to destruct the books of accounts and documents 7_.z3Km:  
申请免除清盘人职务及毁灭帐簿与文件 /'QNlP[L;  
appointed actuary 委任精算师 enj Ti5X  
appointed auditor 委任核数师；委任审计师 "BK'<j^q  
appointed trustee 委任的受托人 Q
mOG2  
appointer 委任人 t]P[>{y  
apportioned pro rata 按比例分摊 ct3QtX0B  
apportionment 分配；分摊 Um)0jT  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 '$ ~.x|  
apportionment formula 分摊方程式 l2+qP{_4  
apportionment of estate duty 遗产税的分摊 9b@L^]Kg  
appraisal 估价；评估 @L {x;  
appreciable growth 可观增长 +G"=1sxJ  
appreciable impact 显着影响 as)2ny!u  
appreciable increase 可观增长 {0q;:
7Bt  
appreciation 增值；升值  8;4vr@EV  
appreciation against other currencies 相对其他货币升值 p H5IBIf'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 S+R<wv,6  
appreciation tax 增值税 vpFN{UfD  
appropriation 拨款；拨用；拨付 j,80EhZ  
appropriation account 拨款帐目 OwwH 45  
Appropriation Bill 拨款法案 \bCm]wR  
appropriation-in-aid system 补助拨款办法 }5RfY| ;  
approved assets 核准资产 }$hxD9z  
approved basket stock 认可一篮子证券 W*QD'  
approved budget 核准预算 A)2vjM9}K  
approved charitable donation 认可慈善捐款 -?!|W-}@G=  
approved charitable institution 认可慈善机构 "L1cHP~d  
approved currency 核准货币；认可货币 sD1L 
P  
approved estimates 核准预算 ;y%lOYm  
approved estimates of expenditure 核准开支预算 bEV 9l  
approved overseas insurer 核准海外保险人 Z 7t0=U  
approved overseas trust company 核准海外信托公司 mAhtC*  
approved pooled investment fund 核准汇集投资基金 pL]C]HGv  
approved provident fund scheme 认可公积金计划 C.C)&&|X  
approved provision 核准拨款 R,C)|*ef  
approved redeemable share 核准可赎回股份 0J_ AX  
approved regional stock 认可地区性证券 5znLpBX<N  
approved retirement scheme 认可退休金计划 S59!+V  
approved subordinated loan 核准附属贷款 {W3%n*q  
arbitrage 套戥；套汇；套利 $7a| 9s0  
arbitrageur 套戥者；套汇者 o\@1\#a  
arbitrary amount 临时款项 9<k<Hmk
D  
arrangement 措施；安排；协定 _J6|ju\  
arrears 欠款 HelC_%#^  
arrears of pay 欠付薪酬 c ^G\w+_  
arrears of revenue 逾期未收税款；逾期未收的帐项 .6!IO^`[  
articles of association 组织章程；组织细则；组织章程细则 &0K;Vr~D  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <&n
3"  
ascertainment of profit 确定利润 <^UB@'lCm  
"Asia Clear" “亚洲结算系统” K$\az%NE  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 jj0@ez{3  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 :4}?%3&;  
Asian Development Fund [ADF] 亚洲发展基金 YPDc /  
Asian dollar bond 亚洲美元债券 ?1xBhKq  
Asian dollar market 亚洲美元市场 3P6pQm'.f  
Asian dollar rate 亚洲美元利率 F
 71  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 +uM1#-+h  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ge`)sB,  
asked price 沽盘；喊价；索价；卖方报价 9bPQD{Qb  
assessable income 应评税入息 Fm3-Sn|Po  
assessable loss 应评税亏损 CM>/b3nOW  
assessable profit 应评税利润 Dj
;h!8t.  
assessable value 应评税值 >MUwT$szs  
assessed profit 估定利润 V`TXn[7  
assessed value 经评估价值 /R8>f  
assessment 评税；评定；估价；评税单 RV.zxPw>>  
assessment number 评税编号；估价编号 $|C%G6!s?@  
assessment of additional tax 补加税评税 yUq,9.6Ig  
assessment of performance 业绩评估；实绩评价 5{zXh  
Assessor 评税主任 q#pBlJ.LK  
asset price bubbles 资产价格泡沫 ?Mp~^sgp'  
asset-backed securities 具资产保证的证券 !3DWz6u  
assets accretion 资产增值 2}'qu)  
assets and liabilities 资产与负债 qDqIy+WR  
assets betterment statement 资产递增表；资产改进表 RecA?-0  
assets lending 实物放款；有抵押贷款 HPCzh  
assets of the company passing on the death 死者去世时转移的公司资产 NS#qein~i  
assets pledged as security for liabilities 用作负债抵押的资产 pco~Z{n  
assets portfolio 资产投资组合 Xl#vVyO  
assets price 资产价格 [zm&}$nnN  
assets quality 资产质素 %/oOM\}++  
assets realization 资产变现 ,cWO Ak  
assets refinancing arrangement 资产再集资安排 Fla[YWS  
assets securitization 资产证券化 [@";\C_I  
assets situated outside Hong Kong 在香港以外地方的资产 >f^&^28  
assets stripping 削减资产；拆卖资产 nUQcoSY#  
assets value 资产值 &"._%S58V  
assignee 承让人 yH|ucN~k5S  
assignment 转让；转让书；转让契 Sr)/ Mf  
assignment of interest 权益转让 ZF51|b  
assignment of letters patent and trade mark 专利证书及商标转让 .lb2`!'r&  
assignment of property 物业转让；物业转让书 f/Grem  
assignment right 转让权 NO +j   
assignor 转让人 Uey.@2Q  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 UY5ia4_D  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 b5_A*-s$M  
associate member 附属会员 4adCMfP7.  
associated body corporate 相联法人团体 *wwLhweQ5W  
associated company 相联公司；联属公司 9HLn_|yU  
associated corporation 相联法团 ci+Pg9sS  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Q0gO1T  
公认会计师公会〔英国〕 _R1
UEE3M  
Association of Futures Exchange Brokers 香港期货经纪协会 ,vrdtL  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 `Vw9j,G  
association of underwriters 承保人组织 "@gJ[BL#  
assumption of control 接管 dg4"4\c*P  
assurance 担保；保险；转易；转易书 V(L~t=k$  
assurance of interest 权益的转易 NSO
Wn]E  
at 19XX price 按一九ＸＸ年价格计算 fm;1Iu#  
at a discount 按赔价计算；按贴水价格计算；打折扣 ba%[!  
at a premium 按溢价计算；按升水价格计算 el
WN-~  
at call 通知付款；按通知 6[69|&  
at constant market price 按固定市价计算 394u']M  
at constant price 按固定价格计算 A~ '2ki5$g  
at cost 按成本计算 `kwyF27v]  
at current market price 按当时市价计算；按现时市价计算 *na7/ysT<  
at current price 按当时价格计算；按现时价格计算 mppBc-#EYr  
at factor cost 按要素成本计算；按生产要素成本计算 Ufv{6"sH  
at money-of-the-day price 按付款当日价格计算 ";`ddN3  
at or better 按指定或较佳价位〔买卖指令〕 Q~,E K  
at par 按面值计算；平价 ^Xt9AM]e  
at sight 见票即付 !.+iA=K{  
at the close 按收市盘 !#rZeDmw  
at the opening 按开市盘 ~`#.ZMO  
attestation 见证；见证条款 )FMpfC>An  
at-the-money option 平价期权 H$Q$3Q!`  
attorney 受权人；受托代表人 Y5-X)f  
attornment 新拥有人承认书 'an{<82i  
attributable profit 可归属利润 b/"gkFe#  
attributable share value 可归属股份价值 kmy?`P10(z  
Auckland Stock Exchange 奥克兰证券交易所 GL@s~_;T6  
auction 拍卖 0+/L?J3  
auctioneer 拍卖商 3_fLafA  
audit 审计；核数 cK(}B_D$  
Audit Commission 审计署 IQGIU3O  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] [dk|lkj@u\  
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〕 B6 x5E  
audit review 帐目审查 {AO3o<-h  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 3cT  
audited account 审计帐目；经审计的帐目 }.NR+:0  
audited annual account 经审计的周年帐目 ;1NZY.pyc  
audited balance sheet 经审计的资产负债表 ppR_y  
auditor 核数师；核数主任；审计师 r4J4|&ym  
auditor's certificate 核数师证明书；审计师证明书 _L_SNjA_  
auditor's report 核数师报告；审计师报告 pA4/'7nCl  
Aussie bond 澳元债券 xE9^4-Px*  
austerity budget 紧缩预算 FDbx"%A  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 $ ohwBv3S  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^dZ,Itho  
Australian Dollar [AUD] 澳元 O_-.@uo./(  
Australian Options Market 澳大利亚期权市场 OA%.>^yb@  
Australian Securities Commission 澳洲证券事务监察委员会 k,X)PQc  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 j+_g37$:  
Australian Stock Exchange 澳大利亚证券交易所 i2N*3X~  
Austrian Schilling [ATS] 奥地利先令 Lg9]kpOpa  
authentication 认证；鉴证 K.o?g?&<  
authority to purchase 委托购买证；委购书 _]j=[|q 9  
authorization 认可；核准；授权；授权书 cn<9!2a  
authorization by direction 指示授权 `WWf
?g  
authorization by instruction 指令授权 4yQ4lU,r  
authorization by warrant 令状授权 ~ZG>n{Q   
authorization of unit trust 单位信托的认可 &|9mM=^  
authorized agent 指定代理人 6C r$R]5  
authorized capital 法定资本 SK;f#quUQ  
authorized clerk 出市员 RZOk.~[v  
authorized dealer 认可交易商 U=Z@Ipu5T  
authorized financial institution 认可财务机构 Z'S>i*Ts  
authorized fund 认可基金 XiKv2vwA  
authorized fund house 获授权的基金公司；认可基金公司 {EW}Wd  
authorized institution 认可机构 }mu8fm'  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 dam.D.o"  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 F:hJ^:BP  
authorized insurer 获授权保险人；获认可承保人 DMfC(w.d  
authorized investment 特准投资项目 r\_rnM)_xN  
authorized person 获授权人 p"q-
sMYl  
authorized representative 获授权代表 lDMYDy{<  
authorized share capital 法定股本 i;6\tK"!  
automated quotation system 自动报价系统 pRMM1&H  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] =\CbX  
自动交易系统〔香港期货交易所有限公司〕 t,k9:p  
automatic adjustment mechanism 自动调整机制 D@DK9?#  
automatic adjustment system 自动调整系统 dH?pQ 
 
Automatic Clearing House 自动票据交换所 uBl&|yvxB  
automatic exchange rates accumulation system 自动化汇率累集系统 b.YQN'  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Y]Su<tgX?  
automatic teller machine [ATM] 自动柜员机 p7.@ez ;  
autopay 自动转帐 Q>TaaGc  
available assets 可用资产 G?3S_3J2  
available fiscal reserve 现存财政储备 u:g(x+u4:  
available profit 可用利润 "Hgn2o.;5  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 "q#(}1Zd  
average 平均；平均数；海损 Bfi9%:eG  
average basic salary 平均基本薪金 [USXNe/  
average consumer expenditure 平均消费开支；一般消费开支 7:bqh$3!s  
average cost 平均成本 (9Hc`gd)p  
average cost of land production 增辟土地平均成本 @3VL _g:  
average daily turnover 平均每日成交额 eHqf3f   
average daily wage rate 平均每日工资率 yQou8
P=%  
average expenditure pattern 平均开支模式 t9 &O0tpe  
average growth rate 平均增长率 }pTw$B  
average net fixed assets 固定资产平均净值 dN\pe@#lKP  
average of relatives 相对价格平均数 !ae@g q'  
average price 平均价格 `e`4
[I  
average propensity to consume 平均消费倾向；一般消费倾向 -z'@Mh|i6l  
average propensity to save 平均储蓄倾向；一般储蓄倾向 <9@VY  
average rate 平均率 1/HPcCsHb  
average revenue 平均收入；平均收益 uA}asm  
average stock 平均库存；平均存货 ZJR{c5TE  
average yearly rent 平均年租 "_H&p  
avoidance of double taxation 避免双重课税 6|_ S|N  
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 ^.-P]I]  
$1Xg[>1g5  
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