一些有用的会计术语(也不知道发的地方对不对)A

A: nj"m^PmWo3  
A share Ａ股；甲类股份 _[%n ~6  
abatement of tax 减税；减扣免税额 nUqL\(UuY  
ABN AMRO Bank N.V. 荷兰银行 ]Y=S  
above-the-line expenditure 线上项目支出；经常预算支出 (QKsB3X  
above-the-line receipt 线上项目收入；经常预算收入 {RJ52Gx(  
ABSA Asia Limited 南非联合亚洲有限公司
}v&K~!*  
absolute change 绝对数值变更 ( mt*y]p?  
absolute expenditure 实际开支 )WclV~  
absolute guideline figure 绝对准则数字 ?#i|>MRR>  
absolute interest 绝对权益 jf8w7T  
absolute order of discharge 绝对破产解除令 kAt RY4p  
absolute profit margin 绝对利润幅度 GqMB^Ad  
absolute value 实值；绝对值 L^x5&CCwk  
absolutely vested interest 绝对既得权益 \eT/%$  
absorbed cost 已吸收成本；已分摊成本 3wo'jOb  
absorption 吸收；分摊；合并 ovSH}h!  
absorption rate 吸收率；摊配率；分摊率 "G@E6{/  
ACB Finance Limited 亚洲商业财务有限公司 'rvE  
acceptable form of reciprocity 合理的互惠条件 /wlFD,+8  
acceptable rate 适当利率；适当汇率 I[%M!_+  
acceptance agreement 承兑协议 hu&n=6  
acceptance for honour 参加承兑 IG&B2*  
acceptor 承兑人；接受人；受票人 )Z&HuEg{ZR  
acceptor for honour 参加承兑人 w?i)/q  
accident insurance 意外保险 :S#i9# aB  
Accident Insurance Association of Hong Kong 香港意外保险公会 }q]jjs  
accident insurance scheme 意外保险计划 oHk27U G  
accident year basis 意外年度基准 [)0 R'xL6  
accommodation 通融；贷款 y%FYXwR{  
accommodation bill 通融票据；空头票据 gz#+  
accommodation party 汇票代发人 =~ '^;D  
account balance 帐户余额；帐户结余 zNwc((  
account book 帐簿 ,k\/]9  
account collected in advance 预收款项 t)KPp|&  
account current book 往来帐簿 ~Z7)x7 z  
account of after-acquired property 事后取得的财产报告 1S
&0  
account of defaulter 拖欠帐目 \UhGGg%  
account payable 应付帐款 X4Lsvvz%@  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 UL[uh@4  
account receivable 应收帐款 z41D^}b  
account receivable report 应收帐款报表 AT-0}9z{  
account statement 结单；帐单；会计财务报表 lqauk)(A0  
account title 帐户名称；会计科目 =8@RKG`>;  
accountant's report 会计师报告 qA04Vc[2  
Accountant's Report Rules 会计师报告规则 ss*5.(y  
accounting and auditing procedure 会计与审计程序；会计与核数程序 d0TgqO{  
Accounting Arrangements 《会计安排》 *0lt$F$~b  
accounting basis 会计基础 X&
/(x  
accounting by Official Receiver 破产管理署署长呈交的帐目 !%X>rGkc  
Accounting Circular 《会计通告》 g4i #1V=  
accounting class 会计类别 b13nE.  
accounting date 记帐日期；会计结算日期 YN
$`y1V  
accounting for money 款项核算 G$|G w  
Accounting Officer 会计主任 3eJ\aVI>pE  
accounting period 会计报告期；会计期 oH=4m~'V  
accounting policy 会计政策；会计方针 $@68=  
accounting practice 会计惯例 ";o~&8?)  
accounting principle 会计准则 }tu4z+T2  
accounting record 会计记录 t Z+0}d  
accounting report 会计报告 @}ZGY^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 + 2O
ZJVJ  
Accounting Society of China 中国会计学会 {({ R:!c  
accounting statement 会计报表 =1eV   
accounting system 会计制度；会计系统 G}Gb|sD Zq  
accounting transaction 会计事项；帐务交易 }!Xf&c{7{  
accounting treatment 会计处理 DhHtz.6   
accounting year 会计年度 N-Qu/,~+  
accretion 增值；添加 x4@MO|C  
accrual 应计项目；应累算数目 GsI[N%  
accrual basis 应计制；权责发生制 . c#90RP  
accrual basis accounting 应计制会计；权责发生制会计 LMt0'Ml9  
accrue 应累算；应计 rYD']%2  
accrued benefit 应累算利益 4a#B!xW  
accrued charges 应计费用 )eVzSj>MT  
accrued cumulative preference share dividend 应累算的累积优先股股息 ybC-f'0  
accrued expenses 应累算费用 5[1@`6j  
accrued interest payable 应付利息；应计未付利息 ixg\[5.Q+  
accrued interest receivable 应收利息；应计未收利息 n<=y"*  
accrued right 累算权益 x,}ez  
accruing profit 应累算的利润 u4@, *tT  
accumulated fiscal reserve 累积财政储备 2m|Eoc&M_  
accumulated profit 累积利润；滚存溢利 hjw4Xzju  
accumulated reserve 累积储备 t2~"B&7My  
accumulation of surplus income 累积收益盈余 \m@]G3=]  
acquired assets 既得资产 /FoUo   
acquisition 收购；购置；取得 $ V3n~.=  
acquisition cost 购置成本 )gL&   
acquisition expenses 购置费用 xAeZ7.Q&  
acquisition of 100% interest 收购全部股权 xP XoJN  
acquisition of control 取得控制权 H^ESAs6  
acquisition of fixed assets 购置固定资产 ',:3>{9  
acquisition of shell “买壳” Y!bpOa&  
acquisition price 收购价 3/SfUfWo  
act of God 天灾  b$PT_!d  
acting partner 执事合伙人 C3]
\$  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }klE0<W|5\  
active partner 积极参与的合伙人 lp?i_p/z  
active trading 交投活跃 8.:B=A  
actual circulation 实际流通 Q S5dP  
actual cost 实际成本 MiRibHXI,  
actual expenditure 实际开支；实际支出 fLLnf].O  
actual income 实际入息；实际收入；实际收益 E {I)LdAqK  
actual market 现货市场 ~GAlNIv]  
actual price 现货价；实际价格 h<+PP]l=  
actual profit 实际利润 tq2-.]Y@U  
actual quotation 实盘；实际价位；实际报价 `\Uc4lRS  
actual year basis 按实际年度计算 Iq^~  
actuals 实货 c(QG4.)m  
actuarial investigation 精算调查 ?ykVfO'  
actuarial principle 精算原则 2,rY\Nu_  
actuarial report 精算师报告 f+Pg1Q0zI  
Actuarial Society of Hong Kong 香港精算学会 ZD$-V3e`  
actuarial valuation 精算师估值 j0ci~6&b3_  
actuary 精算师 XYz,NpK  
ad referendum agreement 暂定协议；有待覆核的协定 :;|)/  
ad valorem duty 从价税；按值征税 xC= y^- 1  
ad valorem duty system 从价税制 Y{+zg9L*  
ad valorem fee 从价费 7qCJ]%)b6  
ad valorem tariff 从价关税 n$XMsl.>  
additional allowance 额外免税额 1EKcD^U,  
additional amount for unexpired risk 未过期风险的额外款额 aeN}hG  
additional assessable profit 补加应评税利润 53g8T+`\(  
additional assessment 补加评税 >xhd[  
additional commitment 额外承担 dt`9RB$  
additional commitment vote 额外承担拨款 oG|?F4l*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ykErt%k<n  
additional dependent parent allowance 供养父母额外免税额 E geG,/-`  
additional provision 额外拨款 23(B43zy  
additional stamp duty 附加印花税 0IoXDx  
additional tax 补加税罚款；补加税款 `I]1l MJ)o  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 hY\Eh.  
adjudged bankrupt 被裁定破产 Q `J,dzY  
adjudicated bankrupt 裁定破产人 L,s|gtv  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 QO
1A976o  
adjudication of bankruptcy 裁定破产；宣告破产 6i*ArGA   
adjudication of insolvency 裁定无力偿还债务 dSA [3V  
adjusted actual 经调整的实数；调整后的实数 .WN;TjEg!  
adjusted current assets 经调整的流动资产；调整后的流动资产 I!C(K^  
adjusted figure 经调整的数字；调整后的数额 qat45O4A1  
adjusted liabilities 经调整的负债；调整后的负债 {hW +^  
adjusted loss 经调整的亏损；调整后的亏损 wgSR*d>y*9  
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=8|z#S  
adjusted profit 经调整的利润；调整后的利润 ):|G kSm  
adjusted surplus 经调整的盈余额；调整后的盈余额 f;@b a[  
adjusted value 经调整的价值；调整后的价值
u|_ITwk  
adjustment 调整；修订；理算〔保险〕 SX1Fyy6 w  
adjustment centre 调剂中心 d/ 'A\"o+  
adjustment lag 调整过程的时间差距；调整时差 D=5
t=4^H(  
adjustment mechanism 调整机制 3&drof\{  
adjustment of loss 亏损调整 g]EQ2g_N1  
adjustment process 调整过程；调整程序 6xDl=*&%  
adjustment range 调整幅度 CSd9\V  
administered exchange rate 受管制汇率 ~:P8g<w  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Pj1K  
administration expenses 行政费用 =]5DYRhX]  
administration fee 手续费；行政费 lx A<iQi
a  
administration in bankruptcy 破产管理 S0Rf
>Eo4  
administration order 遗产管理令 7?n*t  
administrator 管理人；遗产管理人 }J'5EAp  
administrator of the estate 遗产管理人 >#"jfjDuR
 
admission of debt 债项承认书 E.7AbHph0  
admission of proof 接纳债权证明 r{Qs9  
advance 放贷款项；垫付款项；预支款项；预付款项 Mipm&5R  
advance account 暂支帐目；预付款帐户 }`+^|1  
advance compensation 预付补偿金 Ee$"O6*!  
advance from shareholder 股东垫款 $ ufSNx(F  
advance pending reimbursement 预支以待日后付还 S<2CG)K[  
advanced economy 先进经济体系 Q KcF1?  
advancement 预付；预付财产 d[P>jl%7  
advances warrant 垫款令 e4>L@7  
advancing 贷出 IGF37';;  
adverse balance 逆差 vV:MS O'r  
adverse exchange 逆汇 WwCK  K  
advertisement addressed to shareholders 在报章刊登的致股东通告 LX(iuf+l  
advice for collection 托收通知书 Nj3^"}V  
advice of drawing 提款通知书；汇票通知书 s)o,Fi  
advice of payment 付款通知 k#IS,NKE  
Advisory Committee [Securities and Futures Commission] ZF/J/
;uI  
谘询委员会〔证券及期货事务监察委员会〕 7YQK@lS  
Advisory Committee on Diversification 经济多元化谘询委员会 T}b( M*E  
affidavit 誓章；遗产申报誓章 :?&WKW  
affidavit of no receipt 述明无收款的誓章 PJSDY1T  
affiliate 联号；联营公司；附属公司 QYf/tQg$  
affiliated company 附属公司；联号；联营公司 &4[#_(pk  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 $Z(
g=nS>  
affordability 负担能力 )\I? EU8  
African Development Bank [AfDB] 非洲开发银行 r0hta)xa  
after-acquired property 事后取得的财产 Je4.9?Ch  
after-hours dealing 市后交易 |)!k@?_  
after-tax profit 税后盈利；税后利润；税后溢利 @kCD.  
agency agreement 代理协议 f!uA$uLc  
agency expenses 代理机构的开支 mER8> <  
agency fee 代理费 VFO&)E/-  
Agency Law 《代理法》 xi1N? pP  
agent 代理人；承销人 cc2oFn  
agent of company 公司代理人 H>X\C;X[  
agent's fee 代理人费；经纪费 Jegx[*O>b  
aggregate 总计；总数；总体数字 yG4LQE  
aggregate amount 总款额；总额 +qSr=Y:+  
aggregate assets and liabilities 总体资产与负债 #0YzPMV  
aggregate at constant price 按固定价格计算的总体数字 Ck/_UY|  
aggregate demand 总需求 D<D k1  
aggregate gross position 总持仓量 nM(=bEX  
aggregate limit 总限额 cV=_GE  
aggregate of salaries tax 合计薪俸税 '7O{*=`oj  
aggregate performance 总体表现；总体业绩 v,!Y=8~9  
aggregate supply 总体供应 s:m<(8WRw  
aggregate surplus 总盈余 tsSS31cv  
aggregate total 整体总额 eN2k8=  
aggregate value 总值；合计价值 UVoLHd  
aggregated basis 合计基准 kb}]sj  
aggregated net chargeable income 合计应课税入息实额 Fl'xmz^  
aggregation 合并计算；合计；总和 #by9D&QP]  
aggregation of incomes of husband and wife 夫妇入息合并计算 jt10gVC  
aggregation of property 财产的总和 ^b `>/>  
agio 差价；贴水 ZimMjZ%4  
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》 13>3R+o  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment e2Kpx8kWj  
《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》 tE9_dR^K  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment N`|Ab(.  
《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》 13_+$DhU-L  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment x4HMT/@AG2  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 .'NO~  
agreement for a settlement 授产协议 G &
rYz  
agreement for assignment 转让协议 4f*Ua`E_  
agreement for sale 售卖协议；买卖协议 ,T21z}r  
agreement for sale and purchase 买卖协议 !ovZ>,1  
agreement for the payment of interest 支付利息协议 cJ(zidf_$  
agreement for the repayment of money 还款协议 1R+)T'in  
agreement of reinsurance 再保险协议 pD}VB6=  
Agricultural Bank of China 中国农业银行 .5[LQR  
air passenger departure tax 飞机乘客离境税 5(MZ%-~l  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 M\.T 0M_  
airport tax 机场税 [nPzhXs  
alcohol duty 酒精税 FOU
s= E[  
alienation 让与；让渡；转让 <*(UvOQuX  
alimony 生活费；赡养费 oN6*WNtJ  
All Ordinaries Index [AOI] 所有普通股指数 Uc4L|:  
all risks 全险；综合险 GZhfA ;O,  
All Sales Record for Stock Market 《股票市场成交报告》 @IyH(J],h  
Allied Capital Resources Limited 新联财务有限公司 }^Ua  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 <{z3p:\  
allocation letter 拨款信件 !Bd* L~D  
allocation of fund 分配款项；预留款项 CXP $bt}  
allocation of profit 利润分配；溢利分配 Q3'B$,3O^  
allocation warrant 拨款令 IIt^e#s&  
allotment 分配；配股 (.XDf3  
allotment notice 股份配售通知；配股通知 tm36Lw  
allotment of shares 股份分配 b\|p  
allowable 可获宽免；免税的 "/K&qj  
allowable business loss 可扣除的营业亏损 cT=wJ  
allowable expenses 可扣税的支出
#NQz&4W  
allowance 免税额；津贴；备抵；准备金 ,w/mk$v  
allowance for debts 债项的免税额 nXeK,
C  
allowance for depreciation by wear and tear 耗损折旧免税额 gq:TUvX  
allowance for funeral expenses 殡殓费的免税额 <11Tqb  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 J&U
0y  
allowance for repairs and outgoings 修葺及支出方面的免税额 8,H5G`  
allowance to debtor 给债务人的津贴 |`t!aG8  
alteration of capital 资本更改 W!4V:(T  
alternate trustee 候补受托人 W.6JnYLQ&  
amalgamation 合并 2p;}wYt  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 n.qxxzEN  
ambit of charges 征税范围；收费范围 Z"%O&O  
amended valuation 经修订的估值 /%q9hI  
American Commodities Exchange 美国商品交易所 Nj@?}`C 4  
American Express Bank Limited 美国运通银行 $8T|r+<  
American Stock Exchange 美国证券交易所 >LaL!PnZ  
amortization 摊销 1q233QSW)  
amount due from banks 存放银行同业的款项 =&*QT&e  
amount due from banks abroad 存放海外银行同业的款项 ~G^}2#5  
amount due from holding companies 控股公司欠款 QB|fFj58u  
amount due from local banks 存放本港银行同业的款项 d_7Xlp@  
amount due to banks 银行同业的存款 gjN!_^_  
amount due to banks abroad 海外银行同业的存款 46?F+,Rzl  
amount due to holding companies 控股公司存款 acju!,G  
amount due to local banks 本港银行同业的存款 Py25k 0j!  
amount due to outport banks 外埠银行同业的存款 
c'Tu,-  
amount for note issue 发行纸币的款额 AoOG[to7  
amount of bond 担保契据的款额 SnF[mN'  
amount of consideration 代价款额 dV=5_wXZ$  
amount of contribution 供款数额 6r-n6#=  
amount of indebtedness 负债款额 L9YwOSb.  
amount of principal of the loan 贷款本金额 *=0r>]  
amount of rates chargeable 应征差饷数额 "%f5ltut3  
amount of share capital 股本额 v0MOX>`
s  
amount of sums assured 承保款额 [11-`v0  
amount of variation 变动幅度 6p6Tse]  
amount of vote 拨款数额 P$qkb|D,  
amount payable 应付款额 V?J,ab$X#  
amount receivable 应收款额 1o8"==
n%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >/`cmNmb  
analysis 分析 bq&S?! =s  
ancillary risk 附属风险 N[bf.5T  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?*mbce[  
annual accounting date 年结日期 +G[HZ,FL  
annual allowance 每年免税额；年积金；年度津贴；年津 |{LaZXU&  
annual balance 年度余额 XM@i|AK M0  
annual disposable income 每年可动用收入 P$ dgO  
annual estimates 周年预算 Z *
<x  
annual fee 年费 aC }1]7  
annual general meeting 周年大会 &b6@_C9  
annual growth rate 年增率；每年增长率 I\%Lb z  
annual long-term supplement 长期个案每年补助金 j.N
\U#3KK  
annual pensionable emolument 可供计算退休金的年薪 8*PAgPj a  
annual report 年报 hSKH#NS  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Nu2]~W&  
annual return 周年报表；周年申报表；每年报税表格 #!&R7/ KdD  
Annual Return Rules 《周年报表规则》 e
c[[OIO  
annual review of consumer prices 每年消费物价回顾 /\$|D&e  
annual roll-forward basis 逐年延展方式 KeHE\Fq^V  
annual salary 年薪 SF7b1jr  
annual statement 年度报表；年度决算表 g2>u]3
&W  
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 wJR i;fvi  
annuitant 年金受益人 _ *s  
annuity 年金 qe"6#@b *|  
annuity contract 年金合约 <07W&`Dw  
annuity on human life 人寿年金 rJQ|Oi&1i  
antecedent debt 先前的债项 K/d&c]  
ante-dated cheque 倒填日期支票 ^W[`##,{Od  
anticipated expenditure 预期开支 NE%yv,B  
anticipated net profit 预期纯利 C(*@-Npf[  
anticipated revenue 预期收入 j=QR*8*  
anti-inflation measure 反通货膨胀措施 2/4x]i H*  
anti-inflationary stance 反通货膨胀立场 .'mC3E+$  
apparent deficit 表面赤字 F20-!b  
apparent financial solvency 表面偿债能力 `&[:!U2]F  
apparent partner 表面合伙人 YJvT p~  
application for personal assessment 个人入息课税申请书 -&D6w9w  
application of fund 资金应用 f#Cdx"  
application to release as liquidator and to destruct the books of accounts and documents j~f 7WJ  
申请免除清盘人职务及毁灭帐簿与文件 `"mK\M  
appointed actuary 委任精算师 %c/"A8{eb  
appointed auditor 委任核数师；委任审计师 Afhx`J1KO  
appointed trustee 委任的受托人 :XZom+>2n  
appointer 委任人 ]JPPL4wAT  
apportioned pro rata 按比例分摊 \lIHC{V\  
apportionment 分配；分摊 UXB8sS*wQ?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _"bvT?|  
apportionment formula 分摊方程式 $<% nt  
apportionment of estate duty 遗产税的分摊 /D]r

"-  
appraisal 估价；评估 :9q^  
appreciable growth 可观增长 UMW^0>Z!v  
appreciable impact 显着影响 $hp?5KM  
appreciable increase 可观增长 OSi9J.]O  
appreciation 增值；升值 ]%8;c  
appreciation against other currencies 相对其他货币升值 \bA'Furp  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 d]~1.i  
appreciation tax 增值税 $<e .]`R  
appropriation 拨款；拨用；拨付 pz}hh^]t  
appropriation account 拨款帐目 tUF]f6  
Appropriation Bill 拨款法案 Zw 8b -_  
appropriation-in-aid system 补助拨款办法 bK%tQeT  
approved assets 核准资产 xQ 3u  
approved basket stock 认可一篮子证券 t\d;}@bl  
approved budget 核准预算 M]TVaN$v#  
approved charitable donation 认可慈善捐款 c O>:n  
approved charitable institution 认可慈善机构 uOqDJM'RM  
approved currency 核准货币；认可货币 vS__*}^  
approved estimates 核准预算 |F{E4mg(o  
approved estimates of expenditure 核准开支预算 a(T4WDl^  
approved overseas insurer 核准海外保险人 }M@Jrq+7  
approved overseas trust company 核准海外信托公司 HwMsP$`q  
approved pooled investment fund 核准汇集投资基金 }4]x"DfIg  
approved provident fund scheme 认可公积金计划 < ^!eaBR4  
approved provision 核准拨款 !r
GI),  
approved redeemable share 核准可赎回股份 GJfNO-  
approved regional stock 认可地区性证券 A?KKZ{P
l  
approved retirement scheme 认可退休金计划 ,k' 6<Hw  
approved subordinated loan 核准附属贷款 Z@O e}\.$  
arbitrage 套戥；套汇；套利 ;OqLNfU3y  
arbitrageur 套戥者；套汇者 v+o3r]Y6  
arbitrary amount 临时款项 <f{`}drp/  
arrangement 措施；安排；协定 Cy'W!qH  
arrears 欠款 [7w_.(f#  
arrears of pay 欠付薪酬 &YP>"<  
arrears of revenue 逾期未收税款；逾期未收的帐项 \1D,Kx;Cb  
articles of association 组织章程；组织细则；组织章程细则 S%#Mu|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 sc>)X{eb  
ascertainment of profit 确定利润 u`,R0=<
4  
"Asia Clear" “亚洲结算系统” A_U0HVx_  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 K
:ptfD  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Bin&:%|9?  
Asian Development Fund [ADF] 亚洲发展基金 >.~k?_Of  
Asian dollar bond 亚洲美元债券 5{aQ4H>~tx  
Asian dollar market 亚洲美元市场 4GA-dtyV&  
Asian dollar rate 亚洲美元利率 c}s3c >`d  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 |sM#g1D@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 [N+ruc?)  
asked price 沽盘；喊价；索价；卖方报价
* xXc$T  
assessable income 应评税入息 2;r^~:  
assessable loss 应评税亏损 urjp&L&  
assessable profit 应评税利润 &Sp:?I-  
assessable value 应评税值 LOkDx2@g  
assessed profit 估定利润 LgKEg90w(  
assessed value 经评估价值 R!xc$`N  
assessment 评税；评定；估价；评税单 4>`w9  
assessment number 评税编号；估价编号 bGO_y]Pc  
assessment of additional tax 补加税评税 yN%Pe:R  
assessment of performance 业绩评估；实绩评价 Q 5TyS8  
Assessor 评税主任 :u93yH6~8  
asset price bubbles 资产价格泡沫 0LuY"(LR  
asset-backed securities 具资产保证的证券 &`W,'qD$  
assets accretion 资产增值 IQY#EyTb  
assets and liabilities 资产与负债 vu >@_hv  
assets betterment statement 资产递增表；资产改进表 a :AcCd)  
assets lending 实物放款；有抵押贷款 -ouL4  
assets of the company passing on the death 死者去世时转移的公司资产 o%Q2.  
assets pledged as security for liabilities 用作负债抵押的资产 Ll48)P{+}V  
assets portfolio 资产投资组合 o7B+f  
assets price 资产价格 OZ9j3Q;a$  
assets quality 资产质素 k5CIU}
H"  
assets realization 资产变现 tvCTC ey  
assets refinancing arrangement 资产再集资安排 WTN!2b  
assets securitization 资产证券化 ,W;8!n0  
assets situated outside Hong Kong 在香港以外地方的资产 WLFzLW=PD  
assets stripping 削减资产；拆卖资产 XaSl6CH  
assets value 资产值 >pHvBFa3G  
assignee 承让人 3e1"5~?'<  
assignment 转让；转让书；转让契 h0}-1kVT^  
assignment of interest 权益转让 KJZY.7  
assignment of letters patent and trade mark 专利证书及商标转让 _fw'c*j  
assignment of property 物业转让；物业转让书 lR^Qm|  
assignment right 转让权 6 VDF@V$E  
assignor 转让人 'o9V0#$!  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Y:BrAa[  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 24l9/v'  
associate member 附属会员 K*RRbtb  
associated body corporate 相联法人团体 FQ^uX]<3j  
associated company 相联公司；联属公司 ^S$w,  
associated corporation 相联法团 5OE?;PJ(  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?q`mr_x%?  
公认会计师公会〔英国〕 wO NQlt  
Association of Futures Exchange Brokers 香港期货经纪协会 l]cQ7
g5  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 y+h=
x4t  
association of underwriters 承保人组织 ga%77t|jm3  
assumption of control 接管 Q"uu&JC  
assurance 担保；保险；转易；转易书 aW5
~z^I  
assurance of interest 权益的转易 i?9Lf  
at 19XX price 按一九ＸＸ年价格计算 {+}Lc$O#C  
at a discount 按赔价计算；按贴水价格计算；打折扣 IA^DfdZY  
at a premium 按溢价计算；按升水价格计算 =2'^:4Z  
at call 通知付款；按通知 0Z(b/fdS  
at constant market price 按固定市价计算 VlvDodV  
at constant price 按固定价格计算 ypVr"fWB  
at cost 按成本计算 e@YR/I8my  
at current market price 按当时市价计算；按现时市价计算 ?Kf@/jv  
at current price 按当时价格计算；按现时价格计算 aS2 Y6  
at factor cost 按要素成本计算；按生产要素成本计算 _: x$"i  
at money-of-the-day price 按付款当日价格计算 e&nw&9vo  
at or better 按指定或较佳价位〔买卖指令〕 ),|bP`V  
at par 按面值计算；平价 _95tgJy  
at sight 见票即付 ${3
OQG  
at the close 按收市盘 L.[2lQ  
at the opening 按开市盘 VtFh1FDI\  
attestation 见证；见证条款 cMAfW3j: ;  
at-the-money option 平价期权 p%'((!a2  
attorney 受权人；受托代表人 >dY"B$A>  
attornment 新拥有人承认书 y0^FTSQ|  
attributable profit 可归属利润 ~46ed3eGzi  
attributable share value 可归属股份价值 HN%ZN}  
Auckland Stock Exchange 奥克兰证券交易所 k5M(Ve  
auction 拍卖 "m5ZZG#R`
 
auctioneer 拍卖商 v-qS 'N4  
audit 审计；核数 dRmTE
  
Audit Commission 审计署 yKJp37R  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] p6*D^-  
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〕 l7
1\II  
audit review 帐目审查 C:cu1Y9  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 =?hlgQ  
audited account 审计帐目；经审计的帐目 #'oK
krl  
audited annual account 经审计的周年帐目 [g_@<?zg  
audited balance sheet 经审计的资产负债表 ]2'~e,"O  
auditor 核数师；核数主任；审计师
TB\CSXb  
auditor's certificate 核数师证明书；审计师证明书 .X9^A,9  
auditor's report 核数师报告；审计师报告 F9" K  
Aussie bond 澳元债券 ^,gKA\Wli  
austerity budget 紧缩预算 5`Z#m:+u  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 0fNBy^(K  
Australia All Ordinaries Index 澳洲所有普通股票指数 IA'AA|v  
Australian Dollar [AUD] 澳元 up?8Pq*  
Australian Options Market 澳大利亚期权市场 *V}}3Degh  
Australian Securities Commission 澳洲证券事务监察委员会 wVTo7o%U  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 va.wdk g  
Australian Stock Exchange 澳大利亚证券交易所 ),eiJblH  
Austrian Schilling [ATS] 奥地利先令 $?YkgK  
authentication 认证；鉴证 oR }  
authority to purchase 委托购买证；委购书 + h&V;  
authorization 认可；核准；授权；授权书 XDF",N)  
authorization by direction 指示授权 M?o`tWLhF  
authorization by instruction 指令授权 =O<BMq{d  
authorization by warrant 令状授权 vPi+8)  
authorization of unit trust 单位信托的认可 EUgs2Fsb3  
authorized agent 指定代理人 VTdZ&%@  
authorized capital 法定资本 60Z)AQs;+J  
authorized clerk 出市员 ~+Y;jAdU  
authorized dealer 认可交易商 E {MSi"  
authorized financial institution 认可财务机构 \<%a`IA!*  
authorized fund 认可基金 [+GG Wo  
authorized fund house 获授权的基金公司；认可基金公司 &!=3Fbn  
authorized institution 认可机构 g;pymz  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 wpvaTHo  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 |bh:x{h  
authorized insurer 获授权保险人；获认可承保人 -eya$C  
authorized investment 特准投资项目 4^5s\f B  
authorized person 获授权人 {+MMqJCa  
authorized representative 获授权代表 \BDNF<_  
authorized share capital 法定股本 ]_h"2|  
automated quotation system 自动报价系统 Q=[&~^Y)  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] FP$]D~DMo  
自动交易系统〔香港期货交易所有限公司〕 ]!QeJ'BLM  
automatic adjustment mechanism 自动调整机制 O-k(5Zb  
automatic adjustment system 自动调整系统 Q1rwTg\  
Automatic Clearing House 自动票据交换所 .B@;ch,  
automatic exchange rates accumulation system 自动化汇率累集系统 0M"E6z)9  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 IlVi1`]w  
automatic teller machine [ATM] 自动柜员机 nC w1H kW  
autopay 自动转帐 %K%z<R8  
available assets 可用资产 c-,/qn/  
available fiscal reserve 现存财政储备 UkUdpZ.[il  
available profit 可用利润 C`ok{SNtUy  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 %<klz)!t  
average 平均；平均数；海损
9Y(<W_{/  
average basic salary 平均基本薪金 lk}x;4]Z  
average consumer expenditure 平均消费开支；一般消费开支 CH2o[&  
average cost 平均成本 Msf yIB  
average cost of land production 增辟土地平均成本 zy.Ok 49  
average daily turnover 平均每日成交额 :V [vE h  
average daily wage rate 平均每日工资率 X qh+  
average expenditure pattern 平均开支模式 _LK(j;6K}  
average growth rate 平均增长率 C5m*pGImG  
average net fixed assets 固定资产平均净值 G100L}d"N  
average of relatives 相对价格平均数 ;Wr$hDt^  
average price 平均价格 SWu=n1J.?H  
average propensity to consume 平均消费倾向；一般消费倾向 84k;d;  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Y9C]-zEv  
average rate 平均率 zr
,jaR;  
average revenue 平均收入；平均收益 Cpr}*A   
average stock 平均库存；平均存货 p|Ln;aYc  
average yearly rent 平均年租 Wrlmo'31  
avoidance of double taxation 避免双重课税 3wK)vW  
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 ]fR 3f  
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