一些有用的会计术语(也不知道发的地方对不对)A

A: ]3nka$wA*  
A share Ａ股；甲类股份 ;EDc1:  
abatement of tax 减税；减扣免税额 -{n2^vvF  
ABN AMRO Bank N.V. 荷兰银行 ~PAF2  
above-the-line expenditure 线上项目支出；经常预算支出 
ssj(-\5  
above-the-line receipt 线上项目收入；经常预算收入 %5Q5xw]w3  
ABSA Asia Limited 南非联合亚洲有限公司 4>x]v!d  
absolute change 绝对数值变更 ]?tC+UKb  
absolute expenditure 实际开支 :sDE'o  
absolute guideline figure 绝对准则数字 g<(3wL,"  
absolute interest 绝对权益 845a%A$  
absolute order of discharge 绝对破产解除令 dY[ XNP  
absolute profit margin 绝对利润幅度 Oh)s"f\N  
absolute value 实值；绝对值 [;~:',vHQf  
absolutely vested interest 绝对既得权益 dnRbt{`jP  
absorbed cost 已吸收成本；已分摊成本 )IQ5Qu  
absorption 吸收；分摊；合并 ;r'y/Y'?  
absorption rate 吸收率；摊配率；分摊率 ^C$Oht,cU  
ACB Finance Limited 亚洲商业财务有限公司 A@M%}h  
acceptable form of reciprocity 合理的互惠条件 >v--R8I*  
acceptable rate 适当利率；适当汇率 VAPRI\uM;  
acceptance agreement 承兑协议 4 JC*c  
acceptance for honour 参加承兑 ,t?c=u\5  
acceptor 承兑人；接受人；受票人 {<$ D|<S  
acceptor for honour 参加承兑人 g2)jd[GM  
accident insurance 意外保险 K=lm9K  
Accident Insurance Association of Hong Kong 香港意外保险公会 B6qM0QW  
accident insurance scheme 意外保险计划 _:"PBN9  
accident year basis 意外年度基准 *WTmS2?'h  
accommodation 通融；贷款 S\wh *'Y  
accommodation bill 通融票据；空头票据 LelCjC{`1  
accommodation party 汇票代发人 F3uR:)4<M  
account balance 帐户余额；帐户结余 -QPM$  
account book 帐簿 /1D]\k()  
account collected in advance 预收款项 d6RO2^  
account current book 往来帐簿 ct o+W}k  
account of after-acquired property 事后取得的财产报告 10.u  
account of defaulter 拖欠帐目 i*ibx;s-  
account payable 应付帐款 -!_\4
 
account payee only [A/C payee only] 只可转帐；存入收款人帐户 xbUL./uj  
account receivable 应收帐款 -O&u;kh4g  
account receivable report 应收帐款报表 U-h'a: K  
account statement 结单；帐单；会计财务报表 &ZyZmB  
account title 帐户名称；会计科目 skSs|slp  
accountant's report 会计师报告 Xgb ~ED]  
Accountant's Report Rules 会计师报告规则 X1wlOE  
accounting and auditing procedure 会计与审计程序；会计与核数程序 [-X

z:  
Accounting Arrangements 《会计安排》 ko7*9`  
accounting basis 会计基础 '>"
ri
Ek  
accounting by Official Receiver 破产管理署署长呈交的帐目 lRO7 Ae  
Accounting Circular 《会计通告》 %1JN%  
accounting class 会计类别 J~jxmh  
accounting date 记帐日期；会计结算日期 l(Y U9dp  
accounting for money 款项核算 k 'CM^,F&  
Accounting Officer 会计主任 PJ$C$G  
accounting period 会计报告期；会计期 Nd;)V  
accounting policy 会计政策；会计方针 LA +BH_t&  
accounting practice 会计惯例 WSi`KNX  
accounting principle 会计准则 f52*s#4}  
accounting record 会计记录 *- S/{ .&  
accounting report 会计报告 xY_<D+OV  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \jR('5DcB  
Accounting Society of China 中国会计学会 BI|BfO%F$j  
accounting statement 会计报表 4Y'Kjx  
accounting system 会计制度；会计系统 Q|$?d4La8  
accounting transaction 会计事项；帐务交易 ^Fop/\E  
accounting treatment 会计处理 o)B`K."  
accounting year 会计年度 Q`0k=<  
accretion 增值；添加 M= ]]kJ:I  
accrual 应计项目；应累算数目 g %ZKn  
accrual basis 应计制；权责发生制 :6T8\W  
accrual basis accounting 应计制会计；权责发生制会计 03)R_A  
accrue 应累算；应计 RX"~m!26  
accrued benefit 应累算利益 !dcGBj  
accrued charges 应计费用 pBR9)T\n  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~#]$YoQ&O  
accrued expenses 应累算费用 ?7eD<|  
accrued interest payable 应付利息；应计未付利息 s{Wj&.)M  
accrued interest receivable 应收利息；应计未收利息 P}2waJe  
accrued right 累算权益 Fv!KLw@  
accruing profit 应累算的利润 @lO(QpdG  
accumulated fiscal reserve 累积财政储备 ^Gt9.  
accumulated profit 累积利润；滚存溢利 {y
\5 9  
accumulated reserve 累积储备  MYk%p'  
accumulation of surplus income 累积收益盈余 ,Oj 53w=  
acquired assets 既得资产 cD5^mxd%  
acquisition 收购；购置；取得 w(6(Fze  
acquisition cost 购置成本 aP`[O]8j  
acquisition expenses 购置费用 Jx-dWfe  
acquisition of 100% interest 收购全部股权 =7l'3z8  
acquisition of control 取得控制权 _oU}>5  
acquisition of fixed assets 购置固定资产 lk[BS*  
acquisition of shell “买壳” S!JwF&EW  
acquisition price 收购价 7j//x Tr}a  
act of God 天灾 dH[TnqJn  
acting partner 执事合伙人 PKK18E}{%^  
active market 买卖活跃的市场；交投畅旺的市场；旺市 cy%S5Rz  
active partner 积极参与的合伙人 I5$]{:L|9  
active trading 交投活跃 P_y8[Y]?  
actual circulation 实际流通 rL9u7)x  
actual cost 实际成本 %9HL
"  
actual expenditure 实际开支；实际支出 H6Dw5vG"l  
actual income 实际入息；实际收入；实际收益 QVq+';cG  
actual market 现货市场 caC-JcDXy  
actual price 现货价；实际价格 S+mM S  
actual profit 实际利润 !J/fJW>m6  
actual quotation 实盘；实际价位；实际报价 xkPH_+4i8  
actual year basis 按实际年度计算 8~6H\.0Q  
actuals 实货 q2U8]V U)  
actuarial investigation 精算调查 Kc,=J?Ob  
actuarial principle 精算原则 P)9$}9i  
actuarial report 精算师报告 )^q7s&p/  
Actuarial Society of Hong Kong 香港精算学会 rd\:.  
actuarial valuation 精算师估值 R4x!b`:i  
actuary 精算师 G Ch]5\  
ad referendum agreement 暂定协议；有待覆核的协定 VAL]\@Q}  
ad valorem duty 从价税；按值征税 R32A2Ml  
ad valorem duty system 从价税制 DX\|*:,  
ad valorem fee 从价费 )B1gX>J\8  
ad valorem tariff 从价关税 ob(S/t  
additional allowance 额外免税额 8gK  <xp  
additional amount for unexpired risk 未过期风险的额外款额 $eQf5)5  
additional assessable profit 补加应评税利润 Z H1UAf  
additional assessment 补加评税 :@=;WB*0
 
additional commitment 额外承担 piPx8jT`F  
additional commitment vote 额外承担拨款 u}~jNV  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 L';b908r2  
additional dependent parent allowance 供养父母额外免税额 K>_~zWnc  
additional provision 额外拨款 uNoP8U%*  
additional stamp duty 附加印花税 SAUfA5|e  
additional tax 补加税罚款；补加税款 L?:fyN
A3[  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 =o? Q0  
adjudged bankrupt 被裁定破产 gK Uci  
adjudicated bankrupt 裁定破产人 +.Cx.Nf(  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 S9@2-Oc  
adjudication of bankruptcy 裁定破产；宣告破产 ?VCM@{9  
adjudication of insolvency 裁定无力偿还债务 = 3("gScUj  
adjusted actual 经调整的实数；调整后的实数 M%S.Z4D (0  
adjusted current assets 经调整的流动资产；调整后的流动资产 `=FDNOwp  
adjusted figure 经调整的数字；调整后的数额 Q}(D^
rGP3  
adjusted liabilities 经调整的负债；调整后的负债 -s5>GwZt  
adjusted loss 经调整的亏损；调整后的亏损 t,4'\nv*  
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 8-clL\bm  
adjusted profit 经调整的利润；调整后的利润 0[
QVU,]<  
adjusted surplus 经调整的盈余额；调整后的盈余额 "eOFp\vPr  
adjusted value 经调整的价值；调整后的价值 S)L(~N1  
adjustment 调整；修订；理算〔保险〕 IJzPWs5W:  
adjustment centre 调剂中心 XxeyGs^%9  
adjustment lag 调整过程的时间差距；调整时差 [/'=M h  
adjustment mechanism 调整机制 '|~L9t  
adjustment of loss 亏损调整  ~d\>f  
adjustment process 调整过程；调整程序 4Y!_tZ>  
adjustment range 调整幅度 _4lhwKYU  
administered exchange rate 受管制汇率 uu`G<n  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 V 'e_gH  
administration expenses 行政费用 fJ8Q\lb<_  
administration fee 手续费；行政费 lQ!)0F  
administration in bankruptcy 破产管理 [:xpz,  
administration order 遗产管理令 -!JnyD  
administrator 管理人；遗产管理人 9 U!-Zn!  
administrator of the estate 遗产管理人 o%1dbbh  
admission of debt 债项承认书 8*[Q{:'.  
admission of proof 接纳债权证明 x}(p\Efx  
advance 放贷款项；垫付款项；预支款项；预付款项 }_GI%+t  
advance account 暂支帐目；预付款帐户 p^/6Rb"e  
advance compensation 预付补偿金 L,PD4H"8  
advance from shareholder 股东垫款 3<vw#]yL  
advance pending reimbursement 预支以待日后付还 d|Q_Z@;JF  
advanced economy 先进经济体系 qQ=\R1l  
advancement 预付；预付财产 =bDy :yY}  
advances warrant 垫款令 R3\oLT4  
advancing 贷出 2C@s-`b   
adverse balance 逆差 10`]&v]T  
adverse exchange 逆汇 {L9WeosQ  
advertisement addressed to shareholders 在报章刊登的致股东通告 J3P)oM[  
advice for collection 托收通知书 v$_YZm{!<  
advice of drawing 提款通知书；汇票通知书 B+Ox#[<75  
advice of payment 付款通知 i*9Bu;  
Advisory Committee [Securities and Futures Commission] )e6)~3[^  
谘询委员会〔证券及期货事务监察委员会〕 8IrA{UU  
Advisory Committee on Diversification 经济多元化谘询委员会 s4uYp  
affidavit 誓章；遗产申报誓章 6OOdVS3\J  
affidavit of no receipt 述明无收款的誓章 "PhP1;A9,  
affiliate 联号；联营公司；附属公司 1GA$nFBVC  
affiliated company 附属公司；联号；联营公司 i<ug("/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ,'0Zd(s  
affordability 负担能力 Q q7+_,w  
African Development Bank [AfDB] 非洲开发银行 `L#`WC@[o  
after-acquired property 事后取得的财产 "S ~(|G  
after-hours dealing 市后交易 XI"8d.VR  
after-tax profit 税后盈利；税后利润；税后溢利 $lYy`OuC  
agency agreement 代理协议 \n}@}E L  
agency expenses 代理机构的开支 {!G  
agency fee 代理费 -YD+xPD  
Agency Law 《代理法》 jXu)%<  
agent 代理人；承销人 {P[>B}'rW  
agent of company 公司代理人 !da[#zK  
agent's fee 代理人费；经纪费 -Nn@c|fz  
aggregate 总计；总数；总体数字 F\lnG  
aggregate amount 总款额；总额 08 $y1;  
aggregate assets and liabilities 总体资产与负债 :<w2j6V  
aggregate at constant price 按固定价格计算的总体数字 M}cgVMW  
aggregate demand 总需求 5UU1HC;C  
aggregate gross position 总持仓量 Mb0l*'ZF  
aggregate limit 总限额 Rx\.x? &  
aggregate of salaries tax 合计薪俸税 =mWr8p-H  
aggregate performance 总体表现；总体业绩 F )|0U~  
aggregate supply 总体供应 byrK``f  
aggregate surplus 总盈余 X_tc\}I]  
aggregate total 整体总额 %hnv go:^g  
aggregate value 总值；合计价值 S>y(3E]I  
aggregated basis 合计基准 zVL"$ )  
aggregated net chargeable income 合计应课税入息实额 vy&< O  
aggregation 合并计算；合计；总和 J/ !Mt  
aggregation of incomes of husband and wife 夫妇入息合并计算 yCt,-mz!z  
aggregation of property 财产的总和 [@RJ2q$  
agio 差价；贴水 `5$B"p&i  
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》 93+p~?  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ^P| K2at  
《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》 l{u2W$8  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment A"$UU6Z4  
《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》 D;RZE  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment @2HNYW)  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 /-_<RQ  
agreement for a settlement 授产协议 KTzkJx  
agreement for assignment 转让协议 s2'] "wM  
agreement for sale 售卖协议；买卖协议 |}YeQl  
agreement for sale and purchase 买卖协议 xdqiogue  
agreement for the payment of interest 支付利息协议 [LcHO] _^M  
agreement for the repayment of money 还款协议 COC6H'F  
agreement of reinsurance 再保险协议 p=-:Z?EW1  
Agricultural Bank of China 中国农业银行 H|]~(.w 1}  
air passenger departure tax 飞机乘客离境税 "h>B`S  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,cg%t9  
airport tax 机场税 IW1+^F9NEw  
alcohol duty 酒精税 WOgPhJ  
alienation 让与；让渡；转让 GNI
ZHyT(O  
alimony 生活费；赡养费 E@%X  
All Ordinaries Index [AOI] 所有普通股指数 Cc7YjsRW
 
all risks 全险；综合险 FSp57W$  
All Sales Record for Stock Market 《股票市场成交报告》 4Em$L]7  
Allied Capital Resources Limited 新联财务有限公司 2G4OK7x  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 /!//i^  
allocation letter 拨款信件 l_`DQ
8L`  
allocation of fund 分配款项；预留款项 Gx.iZOOH/  
allocation of profit 利润分配；溢利分配 yhBf%m  
allocation warrant 拨款令 acXB vs  
allotment 分配；配股 ~SWR|[  
allotment notice 股份配售通知；配股通知 'aFjyY?%  
allotment of shares 股份分配 .@(+.G  
allowable 可获宽免；免税的 y_mD9bgW  
allowable business loss 可扣除的营业亏损 "AAzBWd/  
allowable expenses 可扣税的支出 S<+/Ep 2  
allowance 免税额；津贴；备抵；准备金 in/ITy-  
allowance for debts 债项的免税额 ;is*[r\|1  
allowance for depreciation by wear and tear 耗损折旧免税额 %^r}$mfy:0  
allowance for funeral expenses 殡殓费的免税额 ?[|T"bE5[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 jZ;dY~fE  
allowance for repairs and outgoings 修葺及支出方面的免税额 X9d~r_2&m<  
allowance to debtor 给债务人的津贴 H /kSFf{  
alteration of capital 资本更改 ]I|3v]6qR  
alternate trustee 候补受托人 :YAxL J  
amalgamation 合并 ~PoBvH
i  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 bkZ~O=uv$-  
ambit of charges 征税范围；收费范围 RH+'"f  
amended valuation 经修订的估值 ylEQeN  
American Commodities Exchange 美国商品交易所 2L'vB1`  
American Express Bank Limited 美国运通银行 %dyEF8)  
American Stock Exchange 美国证券交易所 [ NSsT>C  
amortization 摊销 D~< 3  
amount due from banks 存放银行同业的款项 NvZ )zE  
amount due from banks abroad 存放海外银行同业的款项 x@@U&.1_A  
amount due from holding companies 控股公司欠款 -]uN16\ F  
amount due from local banks 存放本港银行同业的款项 c]y"5;V8  
amount due to banks 银行同业的存款 6__#n`  
amount due to banks abroad 海外银行同业的存款 %/86}DCfE?  
amount due to holding companies 控股公司存款 J5J$qCJq  
amount due to local banks 本港银行同业的存款 ;U +;NsCH  
amount due to outport banks 外埠银行同业的存款 T%%+v#+  
amount for note issue 发行纸币的款额 E%f;Z7G  
amount of bond 担保契据的款额 D~;hIt*  
amount of consideration 代价款额 R"au8f.  
amount of contribution 供款数额 I1H} 5bf3  
amount of indebtedness 负债款额 t5%\`Yo?  
amount of principal of the loan 贷款本金额 Ew4>+o!  
amount of rates chargeable 应征差饷数额 ]aqHk  
amount of share capital 股本额 J|orvnkK  
amount of sums assured 承保款额 n.[0#Ur&}  
amount of variation 变动幅度 ?:Y0#Btj  
amount of vote 拨款数额 q+MV@8w  
amount payable 应付款额 JY\8^}'9  
amount receivable 应收款额 H$:Z`CQt<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 GP%8
3T  
analysis 分析 MI|51&m  
ancillary risk 附属风险 e7{n=M  
annual account 周年帐目；周年帐目报表；年度决算；年结 Q]';1#J\  
annual accounting date 年结日期 ZWC-<QO"<  
annual allowance 每年免税额；年积金；年度津贴；年津 X(-e-:B4;  
annual balance 年度余额 <p48?+K9  
annual disposable income 每年可动用收入 0hKF)b  
annual estimates 周年预算 \iQD\=o  
annual fee 年费 >H@ zP8  
annual general meeting 周年大会 q;T3bxp+  
annual growth rate 年增率；每年增长率 &&0,;r,-)  
annual long-term supplement 长期个案每年补助金 00') Ol&  
annual pensionable emolument 可供计算退休金的年薪  [69[
Ct  
annual report 年报 Dt~Jx\\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *t;'I -1w^  
annual return 周年报表；周年申报表；每年报税表格 iOB]72dh  
Annual Return Rules 《周年报表规则》 Md \yXp  
annual review of consumer prices 每年消费物价回顾 i$)`U]  
annual roll-forward basis 逐年延展方式 $XFiH~GI  
annual salary 年薪 FhgO5@BO  
annual statement 年度报表；年度决算表 {x $H#<Y  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 "_qH+=_R  
annuitant 年金受益人 >EFjyhVE  
annuity 年金 Do7&OBI~  
annuity contract 年金合约 &zsaVm8  
annuity on human life 人寿年金 })OgsBk  
antecedent debt 先前的债项 N[%^0T$  
ante-dated cheque 倒填日期支票 DLYk#d: q?  
anticipated expenditure 预期开支 G9s: Wp  
anticipated net profit 预期纯利 .+<Ul]e/  
anticipated revenue 预期收入 k+>-?S,  
anti-inflation measure 反通货膨胀措施 n'D1s:W^B  
anti-inflationary stance 反通货膨胀立场 5Sd+Cc  
apparent deficit 表面赤字 }2Y:#{m  
apparent financial solvency 表面偿债能力 y]5O45E0
  
apparent partner 表面合伙人 nB?$W4  
application for personal assessment 个人入息课税申请书 ^Bw2y&nN  
application of fund 资金应用 \
|Pp%U [  
application to release as liquidator and to destruct the books of accounts and documents jX^uNmb  
申请免除清盘人职务及毁灭帐簿与文件 'AN3
{  
appointed actuary 委任精算师 Z 6^AO=3  
appointed auditor 委任核数师；委任审计师 "nXL7N0  
appointed trustee 委任的受托人 oD]tHuDa  
appointer 委任人 3]BK*OqJ  
apportioned pro rata 按比例分摊 w-?_U7'  
apportionment 分配；分摊 T]d9tX-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <rc?EV  
apportionment formula 分摊方程式 * 8n0  
apportionment of estate duty 遗产税的分摊 NF <|3|  
appraisal 估价；评估 y^:!]-+  
appreciable growth 可观增长 12;"=9e!  
appreciable impact 显着影响 ec/1Z8}p  
appreciable increase 可观增长 /t`s.!k  
appreciation 增值；升值 8^C
dE*a  
appreciation against other currencies 相对其他货币升值 Uk=jQfA*J  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 V|3}~(5=  
appreciation tax 增值税 XTpYf  
appropriation 拨款；拨用；拨付 VSa\X~  
appropriation account 拨款帐目 :@zz5MB5@  
Appropriation Bill 拨款法案 W'w;cy:H  
appropriation-in-aid system 补助拨款办法 uh'{+E;=  
approved assets 核准资产 a#t:+iw  
approved basket stock 认可一篮子证券 wP.b2X_V  
approved budget 核准预算 2Z 4Ekq0@  
approved charitable donation 认可慈善捐款 BwwOaO@L  
approved charitable institution 认可慈善机构 6qQdTp{i  
approved currency 核准货币；认可货币 <U(wLG'XS  
approved estimates 核准预算 (LzVWz m  
approved estimates of expenditure 核准开支预算 T9.3  
approved overseas insurer 核准海外保险人 Jhdo#}Ub  
approved overseas trust company 核准海外信托公司 {/SUfXq  
approved pooled investment fund 核准汇集投资基金 33dHTV  
approved provident fund scheme 认可公积金计划 H1iewsfzH  
approved provision 核准拨款 ._j9^Ll  
approved redeemable share 核准可赎回股份 Os--@5e  
approved regional stock 认可地区性证券 +~b@W{  
approved retirement scheme 认可退休金计划 `6a  
approved subordinated loan 核准附属贷款 P%MYr"<$E  
arbitrage 套戥；套汇；套利 xi|T7,\X  
arbitrageur 套戥者；套汇者 aMdWT4  
arbitrary amount 临时款项 ?7>G\0G  
arrangement 措施；安排；协定 -\C;2&(  
arrears 欠款 Q!7il<S  
arrears of pay 欠付薪酬 / i[F  
arrears of revenue 逾期未收税款；逾期未收的帐项 !Au'WJfE  
articles of association 组织章程；组织细则；组织章程细则 JmL{&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }pqnF53  
ascertainment of profit 确定利润 jroR2*  
"Asia Clear" “亚洲结算系统” SVKjhZK  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 }ZaZPB/_}P  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 yOHVL~F  
Asian Development Fund [ADF] 亚洲发展基金 8$)xxV_zp  
Asian dollar bond 亚洲美元债券 u7  s-  
Asian dollar market 亚洲美元市场 GHeucG}?  
Asian dollar rate 亚洲美元利率 wD+4#=/j  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 >1luLp/,$  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 
B?A]0S  
asked price 沽盘；喊价；索价；卖方报价 aY:u-1  
assessable income 应评税入息 WBc,/lgZ  
assessable loss 应评税亏损 q|N,?f9  
assessable profit 应评税利润 D@.+B`bA  
assessable value 应评税值 d2'1 6.lV  
assessed profit 估定利润 8NP|>uaj  
assessed value 经评估价值 #Y|t,x;  
assessment 评税；评定；估价；评税单 _#;UXAi  
assessment number 评税编号；估价编号 =(]yl_  
assessment of additional tax 补加税评税 p;nRxi7'  
assessment of performance 业绩评估；实绩评价 y}aKL(AaU  
Assessor 评税主任 b{ M'aV  
asset price bubbles 资产价格泡沫 V.\12P  
asset-backed securities 具资产保证的证券 2Q bCH}  
assets accretion 资产增值 xlKg0&D  
assets and liabilities 资产与负债 eHX;*~e6)  
assets betterment statement 资产递增表；资产改进表 #E`wqI\'  
assets lending 实物放款；有抵押贷款 kH4xP3. i  
assets of the company passing on the death 死者去世时转移的公司资产 5`>%{ o  
assets pledged as security for liabilities 用作负债抵押的资产 {wK|C<K  
assets portfolio 资产投资组合 X0FTD':f  
assets price 资产价格 A!GQ4.~%  
assets quality 资产质素 1@}s:  
assets realization 资产变现 a8w/#!^34  
assets refinancing arrangement 资产再集资安排 8u|F %Sg  
assets securitization 资产证券化 !_i;6UVG  
assets situated outside Hong Kong 在香港以外地方的资产 Gf<f#.5y ,  
assets stripping 削减资产；拆卖资产 Q0j4c  
assets value 资产值 B!j7vXM2  
assignee 承让人 z79c30y]"  
assignment 转让；转让书；转让契 7gnrLc$]O  
assignment of interest 权益转让 q+ZN$4m  
assignment of letters patent and trade mark 专利证书及商标转让 *xV  
assignment of property 物业转让；物业转让书 Fo.p}j+>  
assignment right 转让权 8~!9bg6C  
assignor 转让人 :P/0"  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 DnP "7}v  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 d_] sV4[  
associate member 附属会员 E7`Q=4@e  
associated body corporate 相联法人团体 `
z1E]{A  
associated company 相联公司；联属公司 \c(Z?`p]R1  
associated corporation 相联法团 %=*nJvYS  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] c,L{Qv"n{  
公认会计师公会〔英国〕 x\K9|_!  
Association of Futures Exchange Brokers 香港期货经纪协会 :k/Z|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 XF Cwa  
association of underwriters 承保人组织 bAwFC2jO[  
assumption of control 接管 (k$KUP  
assurance 担保；保险；转易；转易书 +@m
gb4_  
assurance of interest 权益的转易 @AfC$T  
at 19XX price 按一九ＸＸ年价格计算 Lk`,mjhk  
at a discount 按赔价计算；按贴水价格计算；打折扣 D:=Q)Uh0I  
at a premium 按溢价计算；按升水价格计算 wQw&.)T  
at call 通知付款；按通知 A$1Gc>C  
at constant market price 按固定市价计算 d>gN3}tT  
at constant price 按固定价格计算 S2PPwCU
 
at cost 按成本计算 I7]qTS[vg  
at current market price 按当时市价计算；按现时市价计算 S4C4_*~Vd  
at current price 按当时价格计算；按现时价格计算 j21>\K!p  
at factor cost 按要素成本计算；按生产要素成本计算 79d<,q;uR  
at money-of-the-day price 按付款当日价格计算 S%IhpTSe6  
at or better 按指定或较佳价位〔买卖指令〕 &s~b1Va  
at par 按面值计算；平价 #q9cjEd_7  
at sight 见票即付 B!AJ*
 
at the close 按收市盘 Lg2z `uv  
at the opening 按开市盘 G_v^IM#B=  
attestation 见证；见证条款 _%@ri]u{ov  
at-the-money option 平价期权 :Oh*Q(>  
attorney 受权人；受托代表人 z;lWr(-x  
attornment 新拥有人承认书 i-M<_62c  
attributable profit 可归属利润 5c 69M5  
attributable share value 可归属股份价值 bZCNW$C3l  
Auckland Stock Exchange 奥克兰证券交易所 Z@gEJ^"yA"  
auction 拍卖 ?F^O7\rw  
auctioneer 拍卖商 w\%AR1,rs  
audit 审计；核数 zOn%\  
Audit Commission 审计署 /|WBk}  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ftRzgW);  
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〕 V
7)<
MY  
audit review 帐目审查 il~A(`+YO  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 4YyVh.x  
audited account 审计帐目；经审计的帐目
Rc#c^F<  
audited annual account 经审计的周年帐目 4O'%$6KR(  
audited balance sheet 经审计的资产负债表 NxrfRhaU3  
auditor 核数师；核数主任；审计师 0I7 r{T  
auditor's certificate 核数师证明书；审计师证明书 KvNw'3Ua  
auditor's report 核数师报告；审计师报告 fDrjR6xV  
Aussie bond 澳元债券 &H:2TL!  
austerity budget 紧缩预算 r%FfJM@!  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 R=<uf:ca  
Australia All Ordinaries Index 澳洲所有普通股票指数 ~mk>9Gp  
Australian Dollar [AUD] 澳元 ^-g-]?q  
Australian Options Market 澳大利亚期权市场 5K {{o''  
Australian Securities Commission 澳洲证券事务监察委员会 d6zfP1lQ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 `s~[q  
Australian Stock Exchange 澳大利亚证券交易所 8Uoqj=5F  
Austrian Schilling [ATS] 奥地利先令 ?vg|;Q  
authentication 认证；鉴证 <>R\lPI2  
authority to purchase 委托购买证；委购书 g&fq)d  
authorization 认可；核准；授权；授权书 ;3 /*Z5p  
authorization by direction 指示授权 *ulkqpO  
authorization by instruction 指令授权 ~vw$Rnotz  
authorization by warrant 令状授权 pg/SYEvsV  
authorization of unit trust 单位信托的认可 2<TpNGXM_  
authorized agent 指定代理人 Xr]<v%,C  
authorized capital 法定资本 {Lq
ahO*  
authorized clerk 出市员 4rH:`494  
authorized dealer 认可交易商 0jM
S!"k   
authorized financial institution 认可财务机构 hZUnNQ  
authorized fund 认可基金 w~Jy,[@n  
authorized fund house 获授权的基金公司；认可基金公司 1aS66TS3  
authorized institution 认可机构 FGu#Pa  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构  ^9 Pae
)  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 k'PNfx\K  
authorized insurer 获授权保险人；获认可承保人 VZCCMh-  
authorized investment 特准投资项目 lzK,VZ=mM  
authorized person 获授权人 _7N^<'B  
authorized representative 获授权代表 llRQxk  
authorized share capital 法定股本 \ 3FOI  
automated quotation system 自动报价系统 /<)kI(gf  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] D:fLQ8a  
自动交易系统〔香港期货交易所有限公司〕 ?~WDlj3  
automatic adjustment mechanism 自动调整机制 Tu7sA.73k  
automatic adjustment system 自动调整系统 VD+y4t'^  
Automatic Clearing House 自动票据交换所 ~s-"u *>  
automatic exchange rates accumulation system 自动化汇率累集系统 xF7q9'/F  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ;Ff5oo
L{  
automatic teller machine [ATM] 自动柜员机 0` UrB:  
autopay 自动转帐 Tm
UN@h  
available assets 可用资产 q#*b4q {  
available fiscal reserve 现存财政储备 <XH,kI(%  
available profit 可用利润 eWU@@$9  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ZGC*BP/  
average 平均；平均数；海损 @{o3NR_  
average basic salary 平均基本薪金 <S(`e/#[  
average consumer expenditure 平均消费开支；一般消费开支 2PG= T/  
average cost 平均成本 nYts[f9e  
average cost of land production 增辟土地平均成本 9s`j@B0N57  
average daily turnover 平均每日成交额 F92et<y.  
average daily wage rate 平均每日工资率 sX|bp)Nw  
average expenditure pattern 平均开支模式 \4"01:u'  
average growth rate 平均增长率 r>;6>ZMe  
average net fixed assets 固定资产平均净值 !y-,r4\@`  
average of relatives 相对价格平均数 dc%0~Nz  
average price 平均价格 o 12w
p  
average propensity to consume 平均消费倾向；一般消费倾向 %G/j+Pf  
average propensity to save 平均储蓄倾向；一般储蓄倾向 2; ~jKR[~  
average rate 平均率 3FE=?Q  
average revenue 平均收入；平均收益 jZP~!q  
average stock 平均库存；平均存货 0qhSV B5  
average yearly rent 平均年租 ]97`=,OUg  
avoidance of double taxation 避免双重课税 vz
}_^8O  
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 /I
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