一些有用的会计术语(也不知道发的地方对不对)A

A: 9l?#ZuGXp  
A share Ａ股；甲类股份 7WG"_A~V  
abatement of tax 减税；减扣免税额 />(e.)f  
ABN AMRO Bank N.V. 荷兰银行 1}mIzrY  
above-the-line expenditure 线上项目支出；经常预算支出 oc
,a  
above-the-line receipt 线上项目收入；经常预算收入 IZczHHEL`b  
ABSA Asia Limited 南非联合亚洲有限公司 Z 4u
ft  
absolute change 绝对数值变更 _dY6Ip%  
absolute expenditure 实际开支 ~Rx[~a  
absolute guideline figure 绝对准则数字 y&NO[  
absolute interest 绝对权益 95;q] =U  
absolute order of discharge 绝对破产解除令 =$UDa`}D  
absolute profit margin 绝对利润幅度 Kw}-<y  
absolute value 实值；绝对值 4,kT4_&,  
absolutely vested interest 绝对既得权益 08&DP^NS  
absorbed cost 已吸收成本；已分摊成本 'G3B02*  
absorption 吸收；分摊；合并 )/h~csy:~  
absorption rate 吸收率；摊配率；分摊率 $D8eCjUm  
ACB Finance Limited 亚洲商业财务有限公司 %ci/(wL  
acceptable form of reciprocity 合理的互惠条件 @cNX\$J  
acceptable rate 适当利率；适当汇率 s5>=!yX  
acceptance agreement 承兑协议 `d,hP"jBc  
acceptance for honour 参加承兑 ;"=a-$vm  
acceptor 承兑人；接受人；受票人 ,Y EB?HA  
acceptor for honour 参加承兑人 +2=N#LM  
accident insurance 意外保险 ?<\K!dA  
Accident Insurance Association of Hong Kong 香港意外保险公会 ~p{.4n2:  
accident insurance scheme 意外保险计划 Q_'3}:4  
accident year basis 意外年度基准 <;:M:{RZY  
accommodation 通融；贷款  :\1:n  
accommodation bill 通融票据；空头票据 dI<s)!  
accommodation party 汇票代发人 f{[U->#^  
account balance 帐户余额；帐户结余 m98j`t  
account book 帐簿 c6cGl]FL  
account collected in advance 预收款项 MV5'&" ,oB  
account current book 往来帐簿 ++-\^'&1  
account of after-acquired property 事后取得的财产报告 w+bQpIPM  
account of defaulter 拖欠帐目 8 M3Q8&  
account payable 应付帐款 pS vDH-  
account payee only [A/C payee only] 只可转帐；存入收款人帐户  rxQn[  
account receivable 应收帐款 OwrzD~  
account receivable report 应收帐款报表 KFBo1^9N  
account statement 结单；帐单；会计财务报表 (Vglcj  
account title 帐户名称；会计科目 =jjUwcl  
accountant's report 会计师报告 nmp(%;<exN  
Accountant's Report Rules 会计师报告规则 6|3$43J,F  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ~M%r.WFpA  
Accounting Arrangements 《会计安排》 ,2vPmff  
accounting basis 会计基础 stz1e dP  
accounting by Official Receiver 破产管理署署长呈交的帐目 ymSGB`CP  
Accounting Circular 《会计通告》 A.m#wY8  
accounting class 会计类别 .4A4\-Cqe  
accounting date 记帐日期；会计结算日期 Ub%+8M  
accounting for money 款项核算 C)/uX5  
Accounting Officer 会计主任 K:fK!/  
accounting period 会计报告期；会计期
RG|]Kt8  
accounting policy 会计政策；会计方针 ?V%x94B  
accounting practice 会计惯例 EO$_]0yI;_  
accounting principle 会计准则 $;Lb|~  
accounting record 会计记录 Lz2 AWqR  
accounting report 会计报告 (UPkb$Qc  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  3}}~(  
Accounting Society of China 中国会计学会 d paZ6g  
accounting statement 会计报表 2`/
JT  
accounting system 会计制度；会计系统 wy"^a45h  
accounting transaction 会计事项；帐务交易 0PD]#.
+  
accounting treatment 会计处理 R| t"(6  
accounting year 会计年度 Ce}wgKzr  
accretion 增值；添加 oqHI`Tu  
accrual 应计项目；应累算数目 .|$6Pi%!  
accrual basis 应计制；权责发生制 oX@nWQBc_  
accrual basis accounting 应计制会计；权责发生制会计 utKtxLX"  
accrue 应累算；应计 'x BBQP  
accrued benefit 应累算利益 {`BC$V  
accrued charges 应计费用 9'C k
V[  
accrued cumulative preference share dividend 应累算的累积优先股股息 iPX6r4-  
accrued expenses 应累算费用 JzMPLmgG/  
accrued interest payable 应付利息；应计未付利息 Udv5Y  
accrued interest receivable 应收利息；应计未收利息 f sAgXv  
accrued right 累算权益 nk9Kq\2f:  
accruing profit 应累算的利润 gUzCDB^.:  
accumulated fiscal reserve 累积财政储备 q
lmz@kTb  
accumulated profit 累积利润；滚存溢利 iD#HBo  
accumulated reserve 累积储备 C"_f3[Z  
accumulation of surplus income 累积收益盈余 8P.UB{QNe  
acquired assets 既得资产 X6%w6%su5  
acquisition 收购；购置；取得 v;AMx-_
WH  
acquisition cost 购置成本 ]W3D4Swq  
acquisition expenses 购置费用 Xjc{={@p3  
acquisition of 100% interest 收购全部股权 7F.t>$'  
acquisition of control 取得控制权 U8kH'OD  
acquisition of fixed assets 购置固定资产 !tBNA  
acquisition of shell “买壳” 7 N+;K0  
acquisition price 收购价 5fPYtVm  
act of God 天灾 12v5*G[X  
acting partner 执事合伙人 2KMLpO&De  
active market 买卖活跃的市场；交投畅旺的市场；旺市 |5S/h{gq  
active partner 积极参与的合伙人 a@Tn_yX  
active trading 交投活跃 m{Jo'*%8f  
actual circulation 实际流通 y^_'g2H  
actual cost 实际成本 RX:wt  
actual expenditure 实际开支；实际支出 od!"?F  
actual income 实际入息；实际收入；实际收益 |\"vHt?@G  
actual market 现货市场 qN}kDT  
actual price 现货价；实际价格 ~>zml1aJ6  
actual profit 实际利润 \]=qGMwFs  
actual quotation 实盘；实际价位；实际报价 ork/:y9*y  
actual year basis 按实际年度计算 |2(z<b&y=  
actuals 实货 AYHB?xOpR  
actuarial investigation 精算调查 4Waot
 
actuarial principle 精算原则 ^:W
.R7|  
actuarial report 精算师报告 %Uybp  
Actuarial Society of Hong Kong 香港精算学会 +c#:;&Gs  
actuarial valuation 精算师估值 ik02Q,J  
actuary 精算师 [RG&1~  
ad referendum agreement 暂定协议；有待覆核的协定 a(&!{Y1bt  
ad valorem duty 从价税；按值征税 De,4r(5  
ad valorem duty system 从价税制 @=q,,t$r  
ad valorem fee 从价费 e|u|
b  
ad valorem tariff 从价关税 5f2ah4 g  
additional allowance 额外免税额 t_5b  
additional amount for unexpired risk 未过期风险的额外款额 cy8+
@77  
additional assessable profit 补加应评税利润 .f 4a+w  
additional assessment 补加评税 }q9;..oL  
additional commitment 额外承担 5"xZ'M~=  
additional commitment vote 额外承担拨款 j%Mz;m4y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4mSL*1j  
additional dependent parent allowance 供养父母额外免税额 @sv==|h  
additional provision 额外拨款 J8I_tF6  
additional stamp duty 附加印花税 |4//%Ll/  
additional tax 补加税罚款；补加税款 g9(zJ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 JViglO1\  
adjudged bankrupt 被裁定破产 q/-8sO}q  
adjudicated bankrupt 裁定破产人 }7YDe'5V  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 z:<mgp&/<  
adjudication of bankruptcy 裁定破产；宣告破产 50% |9D0?Y  
adjudication of insolvency 裁定无力偿还债务 !U.Xb6  
adjusted actual 经调整的实数；调整后的实数 6T{Zee  
adjusted current assets 经调整的流动资产；调整后的流动资产 ?n)r1m  
adjusted figure 经调整的数字；调整后的数额 rBLkowDP*  
adjusted liabilities 经调整的负债；调整后的负债 `"QUA G  
adjusted loss 经调整的亏损；调整后的亏损 g{wIdV  
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 ;V]EF  
adjusted profit 经调整的利润；调整后的利润 bUbM}  
adjusted surplus 经调整的盈余额；调整后的盈余额 DODo !  
adjusted value 经调整的价值；调整后的价值 ;K38I}  
adjustment 调整；修订；理算〔保险〕 IQ[?ej3W  
adjustment centre 调剂中心 =t1.j=oC  
adjustment lag 调整过程的时间差距；调整时差 d (]t}  
adjustment mechanism 调整机制 3)v6N_  
adjustment of loss 亏损调整 X||Z>w}v  
adjustment process 调整过程；调整程序 OJ$169@;  
adjustment range 调整幅度 X_|W
#IM*+  
administered exchange rate 受管制汇率 <SI&
e/  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 2/S~l;x  
administration expenses 行政费用 0HK03&  
administration fee 手续费；行政费 (UmoG  
administration in bankruptcy 破产管理 iOz<n z  
administration order 遗产管理令
yo*c& >  
administrator 管理人；遗产管理人 F_;oZ   
administrator of the estate 遗产管理人 "8|y  
admission of debt 债项承认书 oZ95)'L,  
admission of proof 接纳债权证明 opTDW)  
advance 放贷款项；垫付款项；预支款项；预付款项 OQ"%(w>Hb  
advance account 暂支帐目；预付款帐户 Z0T{1YEJ  
advance compensation 预付补偿金 b3}928!D-@  
advance from shareholder 股东垫款 Et~b^8$>  
advance pending reimbursement 预支以待日后付还 mN3}wJ}J  
advanced economy 先进经济体系 h+F@apUS  
advancement 预付；预付财产 M$g%kqa  
advances warrant 垫款令 (;YO]U4  
advancing 贷出 5zG6V2  
adverse balance 逆差 Vt{C80n&N  
adverse exchange 逆汇 bsVms,&  
advertisement addressed to shareholders 在报章刊登的致股东通告 = aSHb[hO  
advice for collection 托收通知书 epa)ctS9  
advice of drawing 提款通知书；汇票通知书 qQN&uBQ[  
advice of payment 付款通知 eIc~J!?<&V  
Advisory Committee [Securities and Futures Commission] {H s""/sb  
谘询委员会〔证券及期货事务监察委员会〕 7
?j$Lwt  
Advisory Committee on Diversification 经济多元化谘询委员会 ;hR!j!3}  
affidavit 誓章；遗产申报誓章 Y W_E,A>h  
affidavit of no receipt 述明无收款的誓章 <$Q\vCR  
affiliate 联号；联营公司；附属公司 M>J8J*  
affiliated company 附属公司；联号；联营公司 Ge$cV}  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ;AKtbS;H  
affordability 负担能力 |8}f  
African Development Bank [AfDB] 非洲开发银行 ,}F2l|x_  
after-acquired property 事后取得的财产 *FDz20S  
after-hours dealing 市后交易 ):?ype>  
after-tax profit 税后盈利；税后利润；税后溢利 p.i$[6M  
agency agreement 代理协议 T.="a2iS2  
agency expenses 代理机构的开支 hkSpG{;7  
agency fee 代理费 ?^P#P0  
Agency Law 《代理法》 YfUdpa0  
agent 代理人；承销人 m! &bK5+*  
agent of company 公司代理人 WmLl.Vv=  
agent's fee 代理人费；经纪费 awuUaE  
aggregate 总计；总数；总体数字 Yu=4j9e_mG  
aggregate amount 总款额；总额 vfzGRr  
aggregate assets and liabilities 总体资产与负债 >R3~P~@30  
aggregate at constant price 按固定价格计算的总体数字 _H^Ij  
aggregate demand 总需求 6~GaFmW=  
aggregate gross position 总持仓量 vFY/o,b \  
aggregate limit 总限额 pW O-YZ#+  
aggregate of salaries tax 合计薪俸税 D4'"GaCv  
aggregate performance 总体表现；总体业绩 mtuq  
aggregate supply 总体供应 g(<02t!OT=  
aggregate surplus 总盈余 m3XL;1y:a  
aggregate total 整体总额 B#o(21s  
aggregate value 总值；合计价值 kH*l83  
aggregated basis 合计基准 V[,/Hw~d%  
aggregated net chargeable income 合计应课税入息实额 \@nmM&7C!4  
aggregation 合并计算；合计；总和 yAtM|:qq  
aggregation of incomes of husband and wife 夫妇入息合并计算 T_Q/KhLU  
aggregation of property 财产的总和 pcNVtp'V  
agio 差价；贴水 _=B(jJZ  
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》 ?@Z~i]gE[V  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment mH*42XC*  
《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》 b,5H|$nLu  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment #{7=  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 vIG8m@-!&;  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Pgf$GXE  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 f2[z)j7  
agreement for a settlement 授产协议 OTd=(dwh  
agreement for assignment 转让协议 |s|
>46E  
agreement for sale 售卖协议；买卖协议 !Jb?rSJ.h  
agreement for sale and purchase 买卖协议 4
?M=?K0  
agreement for the payment of interest 支付利息协议 O;
 EI&  
agreement for the repayment of money 还款协议 YD2M<.U  
agreement of reinsurance 再保险协议 //KTEAYyy#  
Agricultural Bank of China 中国农业银行
!.iu_xJ  
air passenger departure tax 飞机乘客离境税 H7G*Vg  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 mn\e(WoX  
airport tax 机场税 KrVF>bq+  
alcohol duty 酒精税 ',8]vWsl  
alienation 让与；让渡；转让 isHa4 D0  
alimony 生活费；赡养费 oju/%ieh  
All Ordinaries Index [AOI] 所有普通股指数 VY<v?Of i-  
all risks 全险；综合险 : QSlctW  
All Sales Record for Stock Market 《股票市场成交报告》 AQ. Y-'\t  
Allied Capital Resources Limited 新联财务有限公司 `d6 {Tli  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ~$#DB@b  
allocation letter 拨款信件 f[ GH  
allocation of fund 分配款项；预留款项 MUz.-YRt  
allocation of profit 利润分配；溢利分配 oLk>|J  
allocation warrant 拨款令 a}`4BMi3  
allotment 分配；配股 UY j  
allotment notice 股份配售通知；配股通知 JI )
+  
allotment of shares 股份分配 1Y@6oT  
allowable 可获宽免；免税的 gj\r>~S  
allowable business loss 可扣除的营业亏损 ;3Fgy8T  
allowable expenses 可扣税的支出 eB/3MUz1  
allowance 免税额；津贴；备抵；准备金 VJD$nh #M5  
allowance for debts 债项的免税额 !6|Kpy8  
allowance for depreciation by wear and tear 耗损折旧免税额 >!E:$;i@  
allowance for funeral expenses 殡殓费的免税额 /7|u2!#Ui  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7~cN  
allowance for repairs and outgoings 修葺及支出方面的免税额 9cFFQM|o  
allowance to debtor 给债务人的津贴 |U1X~\""  
alteration of capital 资本更改 *kgbcUf8  
alternate trustee 候补受托人 NWwfNb>  
amalgamation 合并 N<Rb<p
%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /4RKA!W  
ambit of charges 征税范围；收费范围 n5 @H  
amended valuation 经修订的估值 s\#kqw\x  
American Commodities Exchange 美国商品交易所 Zi$a6  
American Express Bank Limited 美国运通银行 *Au4q<  
American Stock Exchange 美国证券交易所 ;M8N%  
amortization 摊销 vuuID24:  
amount due from banks 存放银行同业的款项 Ts:dnGR5  
amount due from banks abroad 存放海外银行同业的款项 \%&QIe;:k  
amount due from holding companies 控股公司欠款 B
9iH+ ]W  
amount due from local banks 存放本港银行同业的款项 4u X<sJ*  
amount due to banks 银行同业的存款 W2tIt&{  
amount due to banks abroad 海外银行同业的存款 `>rdn*B  
amount due to holding companies 控股公司存款 RoM'+1nP:#  
amount due to local banks 本港银行同业的存款 u%5B_<90V  
amount due to outport banks 外埠银行同业的存款 T#J]%IDd  
amount for note issue 发行纸币的款额
"KOLRJ@  
amount of bond 担保契据的款额 R[wy{4<y  
amount of consideration 代价款额 EU ThH.  
amount of contribution 供款数额 =w".B[r  
amount of indebtedness 负债款额 ~Ht[kO  
amount of principal of the loan 贷款本金额 8l>/ZZ.NXi  
amount of rates chargeable 应征差饷数额 LGK0V!W  
amount of share capital 股本额 [[JwHM8H&  
amount of sums assured 承保款额 ^qiTO`lg  
amount of variation 变动幅度 LB? evewu  
amount of vote 拨款数额 T'\lntN  
amount payable 应付款额 {4CkF\  
amount receivable 应收款额 eN>=x40  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~yt+xWV  
analysis 分析 _zJY1cr  
ancillary risk 附属风险 "6 dC  
annual account 周年帐目；周年帐目报表；年度决算；年结 rv;w`f  
annual accounting date 年结日期 0
Z2![n  
annual allowance 每年免税额；年积金；年度津贴；年津 Gi]Pwo${  
annual balance 年度余额 dQ`ch~HVUW  
annual disposable income 每年可动用收入 Il'+^u_ <  
annual estimates 周年预算 /,2Em>  
annual fee 年费 iK(n'X5i  
annual general meeting 周年大会 Mh>^~;  
annual growth rate 年增率；每年增长率 r&0v,WSp&S  
annual long-term supplement 长期个案每年补助金 Da_g3z  
annual pensionable emolument 可供计算退休金的年薪 2aW&d=!ZV  
annual report 年报 D?qA aq&4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~8`r.1aUO  
annual return 周年报表；周年申报表；每年报税表格 e_g7E+6  
Annual Return Rules 《周年报表规则》 *M/3
1qI  
annual review of consumer prices 每年消费物价回顾 FlD !?  
annual roll-forward basis 逐年延展方式 Wh(V?!^@5  
annual salary 年薪 2<fG= I8  
annual statement 年度报表；年度决算表 ?b2"~A  
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 -nN}8&l  
annuitant 年金受益人  s4;
SA  
annuity 年金 #`);UAf  
annuity contract 年金合约 H~J#!3  
annuity on human life 人寿年金 u_e}m>[S  
antecedent debt 先前的债项 *<xEM-  
ante-dated cheque 倒填日期支票 /JtKn*?}:>  
anticipated expenditure 预期开支 j9) Z'L  
anticipated net profit 预期纯利 ^=pn!lK;^  
anticipated revenue 预期收入 F_zs"ex/  
anti-inflation measure 反通货膨胀措施 `t{aN|3V[  
anti-inflationary stance 反通货膨胀立场 |6"zIHvtc  
apparent deficit 表面赤字 D"bLJj/!  
apparent financial solvency 表面偿债能力 DWHl,w;[z`  
apparent partner 表面合伙人 A 99 .
b  
application for personal assessment 个人入息课税申请书 e {N8|l  
application of fund 资金应用 ,;O+2TX  
application to release as liquidator and to destruct the books of accounts and documents 4punJg~1  
申请免除清盘人职务及毁灭帐簿与文件 ;wp)E nF  
appointed actuary 委任精算师 i~n>dc YW  
appointed auditor 委任核数师；委任审计师 u <%,Ql  
appointed trustee 委任的受托人 d.% Vm&3  
appointer 委任人 fJd!;ur)0  
apportioned pro rata 按比例分摊 !R[o6V5T  
apportionment 分配；分摊 6@ET3v  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
PZf^r  
apportionment formula 分摊方程式 KF
LIO>hE  
apportionment of estate duty 遗产税的分摊 mj%Iow.  
appraisal 估价；评估 .^l;3*X@  
appreciable growth 可观增长 5bH@R@3m  
appreciable impact 显着影响 B<H5WI  
appreciable increase 可观增长 }a'8lwF%I  
appreciation 增值；升值 W _yVVr  
appreciation against other currencies 相对其他货币升值 (VWTYG7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 + 3aAL&  
appreciation tax 增值税 4rw<C07Z  
appropriation 拨款；拨用；拨付 ^WVH z;  
appropriation account 拨款帐目 i0L)hkV  
Appropriation Bill 拨款法案 zK}$W73W^  
appropriation-in-aid system 补助拨款办法 v /G,  
approved assets 核准资产 9H" u\t|?  
approved basket stock 认可一篮子证券 G3OqRH  
approved budget 核准预算 7 H.2]X  
approved charitable donation 认可慈善捐款 0{@E=}}h  
approved charitable institution 认可慈善机构 0KHA5dt  
approved currency 核准货币；认可货币 [9Q2/V;Uk%  
approved estimates 核准预算 ]gQgNn?  
approved estimates of expenditure 核准开支预算 yg5Ik{  
approved overseas insurer 核准海外保险人 T,!?+#  
approved overseas trust company 核准海外信托公司 JyjS#BWi  
approved pooled investment fund 核准汇集投资基金 G;yf]xFd  
approved provident fund scheme 认可公积金计划 -SlLX\>p  
approved provision 核准拨款 P,j)m\|  
approved redeemable share 核准可赎回股份 [L{q  
approved regional stock 认可地区性证券 @2L+"=u#  
approved retirement scheme 认可退休金计划 Z<0M_q9?MO  
approved subordinated loan 核准附属贷款 'eLO#1Ipf  
arbitrage 套戥；套汇；套利 hof:36 <  
arbitrageur 套戥者；套汇者 <FRYt-+  
arbitrary amount 临时款项 bfQ+}|;  
arrangement 措施；安排；协定 b=wc-nA  
arrears 欠款 rMH\;\ I|U  
arrears of pay 欠付薪酬 GW]Ygf1t  
arrears of revenue 逾期未收税款；逾期未收的帐项 K`M8[ %S  
articles of association 组织章程；组织细则；组织章程细则 @@# ^G8+l  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 va:5pvt2&  
ascertainment of profit 确定利润 Kaa
uX m  
"Asia Clear" “亚洲结算系统” >TeTa l  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 V[(zRGa{  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 (caxl^=  
Asian Development Fund [ADF] 亚洲发展基金 6*lTur9ni  
Asian dollar bond 亚洲美元债券 lN<v
u#  
Asian dollar market 亚洲美元市场 TXv3@/>ZlG  
Asian dollar rate 亚洲美元利率 E"b+Q  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 0%<Fc9#  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ^}a..@|%W  
asked price 沽盘；喊价；索价；卖方报价 \@N8[  
assessable income 应评税入息 :Z- =1b~  
assessable loss 应评税亏损 ,?3r-bM  
assessable profit 应评税利润 &j<B22t!  
assessable value 应评税值 mcP]k8?C  
assessed profit 估定利润 ==RYf*d  
assessed value 经评估价值 yrSmI)&%  
assessment 评税；评定；估价；评税单 k^w!|%a[  
assessment number 评税编号；估价编号 @dvlSqm)  
assessment of additional tax 补加税评税 $>hPB[[  
assessment of performance 业绩评估；实绩评价 "iMuA  
Assessor 评税主任 %d c=QSL  
asset price bubbles 资产价格泡沫 +g(>]!swb  
asset-backed securities 具资产保证的证券 [d`J2^z}  
assets accretion 资产增值 @>}!g9c  
assets and liabilities 资产与负债 l:-$ulAx  
assets betterment statement 资产递增表；资产改进表 3,8<5)ds*  
assets lending 实物放款；有抵押贷款 Sp]"Xr)  
assets of the company passing on the death 死者去世时转移的公司资产 ,,sKPj[  
assets pledged as security for liabilities 用作负债抵押的资产 6U Q~Fv`]  
assets portfolio 资产投资组合
4QARrG%  
assets price 资产价格 p9 <XaJ}  
assets quality 资产质素 1Mn=m w  
assets realization 资产变现 DI{VJ&n66  
assets refinancing arrangement 资产再集资安排 E z?O gE{  
assets securitization 资产证券化 Iq]+O Q  
assets situated outside Hong Kong 在香港以外地方的资产 -y|>#`T/  
assets stripping 削减资产；拆卖资产 [
_Fj2nb*  
assets value 资产值 <U%4$83$  
assignee 承让人 uZL,+Ce|  
assignment 转让；转让书；转让契 f~%|Iu1ob  
assignment of interest 权益转让 }F!tM"X\  
assignment of letters patent and trade mark 专利证书及商标转让 ]$oo1ssZ1  
assignment of property 物业转让；物业转让书 }`ox;Q  
assignment right 转让权 Z@2^> eC  
assignor 转让人 
O{R)0&  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 B5{ wSr  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 >r1cW7  
associate member 附属会员 /'' |bIPa  
associated body corporate 相联法人团体 "4NcszEN  
associated company 相联公司；联属公司 & Xm!i(i  
associated corporation 相联法团 <'N"GLJ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] }$iKz*nx|  
公认会计师公会〔英国〕 ?l/VCEZP  
Association of Futures Exchange Brokers 香港期货经纪协会 lHerEv<ja  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 O?L6Ues  
association of underwriters 承保人组织 1Bp?HyCR  
assumption of control 接管 td JA?  
assurance 担保；保险；转易；转易书 `k2YH?  
assurance of interest 权益的转易 f8E,.$>  
at 19XX price 按一九ＸＸ年价格计算 iY?J3nxD-:  
at a discount 按赔价计算；按贴水价格计算；打折扣 f@yInIzRJ  
at a premium 按溢价计算；按升水价格计算 WVyk?SBw  
at call 通知付款；按通知 VUnO&zV{  
at constant market price 按固定市价计算 _^w&k{T  
at constant price 按固定价格计算 {P')$f)  
at cost 按成本计算 G%
ytp=N  
at current market price 按当时市价计算；按现时市价计算 ~8:q-m_h  
at current price 按当时价格计算；按现时价格计算 dDYD6  
at factor cost 按要素成本计算；按生产要素成本计算 Y\75cfD  
at money-of-the-day price 按付款当日价格计算 TS4Yzq,f  
at or better 按指定或较佳价位〔买卖指令〕 lt08 E2p9  
at par 按面值计算；平价 ^%ZbjJ7|j  
at sight 见票即付 IJ\4S  
at the close 按收市盘 ^x2zMB\t  
at the opening 按开市盘 NH9"89]E  
attestation 见证；见证条款 c||EXFS}O  
at-the-money option 平价期权 n x4:n@J  
attorney 受权人；受托代表人 {6Y|Z>  
attornment 新拥有人承认书 |?A:[C#X  
attributable profit 可归属利润 X!,huB^i  
attributable share value 可归属股份价值 OD[q u  
Auckland Stock Exchange 奥克兰证券交易所 3Gi^TXE]  
auction 拍卖 =sZ58xA  
auctioneer 拍卖商 )hG4,0hv&  
audit 审计；核数 .ni<'  
Audit Commission 审计署 =EFCd=i  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] v}\4/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〕 3qf?n5"8  
audit review 帐目审查
41uiW,  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 K}|zKTh:?  
audited account 审计帐目；经审计的帐目 w3Lr~_
j  
audited annual account 经审计的周年帐目 Ui?iMtDr  
audited balance sheet 经审计的资产负债表 ]QC9y:3  
auditor 核数师；核数主任；审计师 &fofFVQnW  
auditor's certificate 核数师证明书；审计师证明书 W{Uz#o  
auditor's report 核数师报告；审计师报告 qofD@\-  
Aussie bond 澳元债券 QNbV=*F?  
austerity budget 紧缩预算 Ls<^z@I  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 6mV-+CnYC  
Australia All Ordinaries Index 澳洲所有普通股票指数 w1Txz4JqB  
Australian Dollar [AUD] 澳元 qXqGhHoe;  
Australian Options Market 澳大利亚期权市场 2ieyU5q7#  
Australian Securities Commission 澳洲证券事务监察委员会 @cB7tY*Ski  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 w.VjGPp  
Australian Stock Exchange 澳大利亚证券交易所 "hid3"G  
Austrian Schilling [ATS] 奥地利先令 AjVX  
authentication 认证；鉴证 e dTFk$0  
authority to purchase 委托购买证；委购书 a\-AGG{2/X  
authorization 认可；核准；授权；授权书 :A7\eN5  
authorization by direction 指示授权 dJv2tVm&'  
authorization by instruction 指令授权 ?}RPnf  
authorization by warrant 令状授权 +>3jMs~&  
authorization of unit trust 单位信托的认可 [s4|+  
authorized agent 指定代理人 tn{YIp  
authorized capital 法定资本 :a/l9 m(  
authorized clerk 出市员 ^'\JI  
authorized dealer 认可交易商 'uC=xG.*}  
authorized financial institution 认可财务机构 W{m_yEOf  
authorized fund 认可基金 &NKb},~  
authorized fund house 获授权的基金公司；认可基金公司 5o6X.sC8e  
authorized institution 认可机构 mqtX7rej  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ]f{3_M[  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 R1$s1@3I|  
authorized insurer 获授权保险人；获认可承保人 E$.fAIt  
authorized investment 特准投资项目 UpaF>,kM  
authorized person 获授权人 QUeuN?3X\  
authorized representative 获授权代表 .af+h<RG4$  
authorized share capital 法定股本 ZyM7)!+kPa  
automated quotation system 自动报价系统 %rlMjF'tG  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] (/7b8)g  
自动交易系统〔香港期货交易所有限公司〕 hCBre5  
automatic adjustment mechanism 自动调整机制 av&~A+b.r  
automatic adjustment system 自动调整系统 v-Tk
p Yn  
Automatic Clearing House 自动票据交换所 j(A>M_f;  
automatic exchange rates accumulation system 自动化汇率累集系统 3{)!T;Wd  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?;VsA>PV  
automatic teller machine [ATM] 自动柜员机 +=:_a$98  
autopay 自动转帐 f$76p!pDa  
available assets 可用资产 Vy=P*  
available fiscal reserve 现存财政储备 3n,jrX75u  
available profit 可用利润 FI,K 0sO/|  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 P!Brw72  
average 平均；平均数；海损 Q5c3C&$6  
average basic salary 平均基本薪金 i50E#+E8  
average consumer expenditure 平均消费开支；一般消费开支 en>n\;U  
average cost 平均成本 > ^=n|%  
average cost of land production 增辟土地平均成本 ~R&rQJJeJ  
average daily turnover 平均每日成交额 qj9[mBkP"  
average daily wage rate 平均每日工资率 U&i#cF  
average expenditure pattern 平均开支模式 Z`_x|cU?J  
average growth rate 平均增长率 Lk)I;;  
average net fixed assets 固定资产平均净值 C$p012D1  
average of relatives 相对价格平均数 
$DXO7;#  
average price 平均价格 5tyA{&Ao  
average propensity to consume 平均消费倾向；一般消费倾向 $K.DLqDt  
average propensity to save 平均储蓄倾向；一般储蓄倾向  ZC]|s[  
average rate 平均率 NH;e|8  
average revenue 平均收入；平均收益 f&j\gYWq  
average stock 平均库存；平均存货 A9lw^.  
average yearly rent 平均年租 eC"k-a8j+  
avoidance of double taxation 避免双重课税 up{0ehr  
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 ,4S[<(T"  

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