一些有用的会计术语(也不知道发的地方对不对)A

A: {6'5K U*RH  
A share Ａ股；甲类股份 X4*{CM  
abatement of tax 减税；减扣免税额 6d"dJV.\  
ABN AMRO Bank N.V. 荷兰银行 KZeRbq2jJ  
above-the-line expenditure 线上项目支出；经常预算支出 \p1H" A  
above-the-line receipt 线上项目收入；经常预算收入 20;M
-Wx  
ABSA Asia Limited 南非联合亚洲有限公司 qJB9z0a<Ov  
absolute change 绝对数值变更 x-) D@dw<  
absolute expenditure 实际开支 \^SL Zhe  
absolute guideline figure 绝对准则数字 a^i`DrX  
absolute interest 绝对权益 yyxGVfr  
absolute order of discharge 绝对破产解除令 vV.'&."g  
absolute profit margin 绝对利润幅度 punc'~  
absolute value 实值；绝对值 F7UY>z3jL  
absolutely vested interest 绝对既得权益 'R8VCj  
absorbed cost 已吸收成本；已分摊成本 2qKo|'gL`  
absorption 吸收；分摊；合并 /lDW5;d  
absorption rate 吸收率；摊配率；分摊率 i>r4Rz!  
ACB Finance Limited 亚洲商业财务有限公司 ^sd+s ~xx  
acceptable form of reciprocity 合理的互惠条件 NS6Bi3~  
acceptable rate 适当利率；适当汇率 zAt!jP0E  
acceptance agreement 承兑协议 CF>k_\/Bj  
acceptance for honour 参加承兑 S(mJ;C  
acceptor 承兑人；接受人；受票人 5+:b#B  
acceptor for honour 参加承兑人 1 9a"@WB@  
accident insurance 意外保险
ovzIJbf  
Accident Insurance Association of Hong Kong 香港意外保险公会 +pc_KR  
accident insurance scheme 意外保险计划 wA) NB  
accident year basis 意外年度基准 qrO]t\  
accommodation 通融；贷款 b,/fz6 {N  
accommodation bill 通融票据；空头票据 ^"K
 
accommodation party 汇票代发人 yAR''>  
account balance 帐户余额；帐户结余 "Q
'#V!  
account book 帐簿 jfZ(5Qu3.H  
account collected in advance 预收款项 ?/)Mt(p  
account current book 往来帐簿 =PAvPj&}e  
account of after-acquired property 事后取得的财产报告 6%C:k,Cx{d  
account of defaulter 拖欠帐目 PTIC2  
account payable 应付帐款 /L'm@8  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ;r>?V2,tm  
account receivable 应收帐款 "R+ x  
account receivable report 应收帐款报表 1K^blOLXe  
account statement 结单；帐单；会计财务报表 
A
,e/y  
account title 帐户名称；会计科目 DSYtj}>  
accountant's report 会计师报告 =A9>Ej/  
Accountant's Report Rules 会计师报告规则 *aS|4M-  
accounting and auditing procedure 会计与审计程序；会计与核数程序 6 +^V  
Accounting Arrangements 《会计安排》
m,aJ(8G  
accounting basis 会计基础 iyU@|^B"Wa  
accounting by Official Receiver 破产管理署署长呈交的帐目 =#n05*^  
Accounting Circular 《会计通告》 e"hm|'  
accounting class 会计类别 Yi&;4vC  
accounting date 记帐日期；会计结算日期 Fp4eGuWH#  
accounting for money 款项核算 IV;juFw}G  
Accounting Officer 会计主任 wKe^5|Rr  
accounting period 会计报告期；会计期 j[m\;3Sp  
accounting policy 会计政策；会计方针 !tv3.:eT  
accounting practice 会计惯例 D}px=?  
accounting principle 会计准则 }\=9l
<|  
accounting record 会计记录 !V$nU8p|  
accounting report 会计报告 's@v'u3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 [nn/a?Z4S  
Accounting Society of China 中国会计学会 ,W5pe#n  
accounting statement 会计报表 G{}E~jDi?  
accounting system 会计制度；会计系统 NwD*EuPF:  
accounting transaction 会计事项；帐务交易 9fMg?  
accounting treatment 会计处理 jpZX5_o  
accounting year 会计年度 ;#78`x2  
accretion 增值；添加 < Upn~tH  
accrual 应计项目；应累算数目 511^f`P<  
accrual basis 应计制；权责发生制 6Bmv1n[X^h  
accrual basis accounting 应计制会计；权责发生制会计 }lML..(
(1  
accrue 应累算；应计 7'7bIaJk  
accrued benefit 应累算利益 %>Z=#1h/a  
accrued charges 应计费用 03J,NXs  
accrued cumulative preference share dividend 应累算的累积优先股股息 pK1P-!c  
accrued expenses 应累算费用 {z|0Y&>[=  
accrued interest payable 应付利息；应计未付利息 2W|4
 
accrued interest receivable 应收利息；应计未收利息 }fZT$'*;  
accrued right 累算权益 $@Zb]gavt?  
accruing profit 应累算的利润 s2_j@k?%  
accumulated fiscal reserve 累积财政储备 /#20`;~F)  
accumulated profit 累积利润；滚存溢利 !;pmql  
accumulated reserve 累积储备 V%dMaX>^i  
accumulation of surplus income 累积收益盈余 4otB1{  
acquired assets 既得资产 p]*$m=
t0r  
acquisition 收购；购置；取得 r.xGvo{iY  
acquisition cost 购置成本 d"Y9go"
Z  
acquisition expenses 购置费用 c~ l$_A  
acquisition of 100% interest 收购全部股权 fW!~*
Q  
acquisition of control 取得控制权 . Uv7{(  
acquisition of fixed assets 购置固定资产 (k6=o';y  
acquisition of shell “买壳” /],:sS7  
acquisition price 收购价 - 4'yp  
act of God 天灾 G~a;q+7v'$  
acting partner 执事合伙人 *y5d&4G2  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Otj=vGr0  
active partner 积极参与的合伙人 %bZ3^ ub}t  
active trading 交投活跃 ;H_yNrwA  
actual circulation 实际流通 # Fw<R'c  
actual cost 实际成本 t<$9!"  
actual expenditure 实际开支；实际支出 Xp1xhb*^  
actual income 实际入息；实际收入；实际收益 Zg5@l3w  
actual market 现货市场 )M#~/~^f+  
actual price 现货价；实际价格 LT!.M m  
actual profit 实际利润 60[f- 0X  
actual quotation 实盘；实际价位；实际报价 8xDSeXh;  
actual year basis 按实际年度计算 jkQv cU  
actuals 实货 &.an-  
actuarial investigation 精算调查 )AXTi4MNp  
actuarial principle 精算原则 ;T/W7=4CZ  
actuarial report 精算师报告 .=3Sm%  
Actuarial Society of Hong Kong 香港精算学会 K7M7T5<  
actuarial valuation 精算师估值 vUS$DUF  
actuary 精算师 7XT2d=)"  
ad referendum agreement 暂定协议；有待覆核的协定 `O.*qs5  
ad valorem duty 从价税；按值征税 D*Siy;  
ad valorem duty system 从价税制 \! Os!s  
ad valorem fee 从价费 3lMmSKN  
ad valorem tariff 从价关税 g v&xC 6>  
additional allowance 额外免税额 +z+25qWi  
additional amount for unexpired risk 未过期风险的额外款额 <\8dh(>  
additional assessable profit 补加应评税利润 Yt++?  
additional assessment 补加评税 ;EW]R9HCH  
additional commitment 额外承担 ~PHAC@pU  
additional commitment vote 额外承担拨款  h#^I
T  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @NlnZfMu  
additional dependent parent allowance 供养父母额外免税额 @bmu4!"d  
additional provision 额外拨款 {[hV['Awv  
additional stamp duty 附加印花税 !vr">@}K  
additional tax 补加税罚款；补加税款 hx+a.N
 
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 kMo;<Z  
adjudged bankrupt 被裁定破产 U;i:k%Bzy  
adjudicated bankrupt 裁定破产人 mJc'oG-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 P%xk   
adjudication of bankruptcy 裁定破产；宣告破产 @Q!f^  
adjudication of insolvency 裁定无力偿还债务 9j49#wG0"B  
adjusted actual 经调整的实数；调整后的实数 $f_;>f2N  
adjusted current assets 经调整的流动资产；调整后的流动资产 igOjlg_Q  
adjusted figure 经调整的数字；调整后的数额 6NZ3(   
adjusted liabilities 经调整的负债；调整后的负债 W|G(x8  
adjusted loss 经调整的亏损；调整后的亏损 $bF.6  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Y{1IRP?S  
adjusted profit 经调整的利润；调整后的利润 JiDX|Q<c  
adjusted surplus 经调整的盈余额；调整后的盈余额 pJ6bX4QnDX  
adjusted value 经调整的价值；调整后的价值 !a[ voUS  
adjustment 调整；修订；理算〔保险〕 'dQ2"x?4  
adjustment centre 调剂中心 ~YlbS-  
adjustment lag 调整过程的时间差距；调整时差 AVOqW0Z+y  
adjustment mechanism 调整机制 9TO  
adjustment of loss 亏损调整 8n?P'iM  
adjustment process 调整过程；调整程序 6>%)qc$i  
adjustment range 调整幅度 !Lb9KD
k  
administered exchange rate 受管制汇率 zY(w`Hm2  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 +VdYT6{p  
administration expenses 行政费用 )Y\},O  
administration fee 手续费；行政费 #h/-  
administration in bankruptcy 破产管理 16keCG\  
administration order 遗产管理令 J}i$ny_3OB  
administrator 管理人；遗产管理人 $T^O38$  
administrator of the estate 遗产管理人 8|dlt$  
admission of debt 债项承认书 j08G-_Gjn  
admission of proof 接纳债权证明 :V HJD  
advance 放贷款项；垫付款项；预支款项；预付款项 uB 6`e!Q  
advance account 暂支帐目；预付款帐户 <&8cq@<  
advance compensation 预付补偿金 2"'0OQN0\  
advance from shareholder 股东垫款 TA`*]*O(  
advance pending reimbursement 预支以待日后付还 GTYGm  
advanced economy 先进经济体系 Fw!5hR`,  
advancement 预付；预付财产 *=MC+4E  
advances warrant 垫款令 @=K> uyB  
advancing 贷出 xRv1zHZ  
adverse balance 逆差 O2:m)@  
adverse exchange 逆汇 #8R\J[9  
advertisement addressed to shareholders 在报章刊登的致股东通告 d}>Nl$  
advice for collection 托收通知书 W`eYd|+C  
advice of drawing 提款通知书；汇票通知书 5ii`!y  
advice of payment 付款通知 k^C;"awh  
Advisory Committee [Securities and Futures Commission] .',ikez  
谘询委员会〔证券及期货事务监察委员会〕 |}QDC/  
Advisory Committee on Diversification 经济多元化谘询委员会 4L^KR_h/  
affidavit 誓章；遗产申报誓章 "h_n/}r=  
affidavit of no receipt 述明无收款的誓章 s+yBxgQ/  
affiliate 联号；联营公司；附属公司 '@AK0No\W  
affiliated company 附属公司；联号；联营公司  3iV/7~ O  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 _&XT =SW}  
affordability 负担能力 {tu* =
"d=  
African Development Bank [AfDB] 非洲开发银行 %ia/i :  
after-acquired property 事后取得的财产 Mn7 y@/1  
after-hours dealing 市后交易 wI #_r_  
after-tax profit 税后盈利；税后利润；税后溢利 z/F(z*'v  
agency agreement 代理协议 QD+dP nZu  
agency expenses 代理机构的开支 (+@3Dr5o0}  
agency fee 代理费 Vhz?9i6|g^  
Agency Law 《代理法》 *B)>5r  
agent 代理人；承销人 &%fy  
agent of company 公司代理人 g5V9fnb!d  
agent's fee 代理人费；经纪费 WyA>OB<Zeq  
aggregate 总计；总数；总体数字
kkyn>Wxv  
aggregate amount 总款额；总额 T d4/3k  
aggregate assets and liabilities 总体资产与负债 |; $fy-  
aggregate at constant price 按固定价格计算的总体数字 R|$=Pfg~4  
aggregate demand 总需求
}&y>g0$@  
aggregate gross position 总持仓量 Z:,HB]&;9  
aggregate limit 总限额 >P>.j+o/  
aggregate of salaries tax 合计薪俸税 (
4$lB{%  
aggregate performance 总体表现；总体业绩 4D$$KSa  
aggregate supply 总体供应 9V.)=*0hp  
aggregate surplus 总盈余 k#JFDw\  
aggregate total 整体总额 I?4J69'  
aggregate value 总值；合计价值 V F6OC4 K  
aggregated basis 合计基准 7T_g?!sdMh  
aggregated net chargeable income 合计应课税入息实额 $Fc*^8$ryC  
aggregation 合并计算；合计；总和 42Gr0+Mb  
aggregation of incomes of husband and wife 夫妇入息合并计算 qoB  
aggregation of property 财产的总和 ]B3 0d  
agio 差价；贴水 MO9}I
tg  
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》 xPQO}wKa  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ]o6yU#zn~e  
《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》 #
bsRL8@  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment +@Fy) {C7  
《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》 OZ![9l  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment mrqC
W]#u  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 .3{S
6#  
agreement for a settlement 授产协议 d+fmVM?p  
agreement for assignment 转让协议 70lb6A  
agreement for sale 售卖协议；买卖协议  O7s0M?4  
agreement for sale and purchase 买卖协议 #T#&qo#  
agreement for the payment of interest 支付利息协议 '3[Ecy#  
agreement for the repayment of money 还款协议 dI>)4()  
agreement of reinsurance 再保险协议 ]AERi] B  
Agricultural Bank of China 中国农业银行 $w[@L7'(  
air passenger departure tax 飞机乘客离境税 NvJu)gI%  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 _f|Au`7m  
airport tax 机场税 DcSL f4A  
alcohol duty 酒精税 ]'~'V2Ey  
alienation 让与；让渡；转让 ;)0vxcMB  
alimony 生活费；赡养费 kQ.atr`?e  
All Ordinaries Index [AOI] 所有普通股指数 /:ma}qGy  
all risks 全险；综合险 NZ{kjAd3c  
All Sales Record for Stock Market 《股票市场成交报告》 L@CN0ezQs  
Allied Capital Resources Limited 新联财务有限公司 mgG0uV  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 =bN[TD  
allocation letter 拨款信件 O
4\GL  
allocation of fund 分配款项；预留款项 |rW}s+Kcr  
allocation of profit 利润分配；溢利分配 *S~. KW[  
allocation warrant 拨款令 )\`TZLR  
allotment 分配；配股 |A'8'z&q  
allotment notice 股份配售通知；配股通知 R!*UU'se  
allotment of shares 股份分配  t
Z\  
allowable 可获宽免；免税的 f:Nfw+/q  
allowable business loss 可扣除的营业亏损 Ip.5I!h[Xb  
allowable expenses 可扣税的支出 Q`5jEtu#,  
allowance 免税额；津贴；备抵；准备金 *: e^yi  
allowance for debts 债项的免税额 |oSyyDYWP  
allowance for depreciation by wear and tear 耗损折旧免税额 eK/[jxNO  
allowance for funeral expenses 殡殓费的免税额 U QXT&w  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .X_k[l9  
allowance for repairs and outgoings 修葺及支出方面的免税额 7<IrN\@U  
allowance to debtor 给债务人的津贴 bxkp9o  
alteration of capital 资本更改 FxM`$n~K  
alternate trustee 候补受托人 {(D
$Xb  
amalgamation 合并 [GhT.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 kul&m|  
ambit of charges 征税范围；收费范围 ~;UK/OZ  
amended valuation 经修订的估值 lCWk)m8  
American Commodities Exchange 美国商品交易所 w gATfygr  
American Express Bank Limited 美国运通银行 dMeDQ`
c`W  
American Stock Exchange 美国证券交易所 */nb%QV  
amortization 摊销 hrU.QF8  
amount due from banks 存放银行同业的款项 ;fee<7Ty  
amount due from banks abroad 存放海外银行同业的款项 b'Mg  
amount due from holding companies 控股公司欠款 &1]}^/u2  
amount due from local banks 存放本港银行同业的款项 cFGP3Q4{  
amount due to banks 银行同业的存款 !uO|1b  
amount due to banks abroad 海外银行同业的存款 Ywr^uy1V,/  
amount due to holding companies 控股公司存款 +Y)rv6}m  
amount due to local banks 本港银行同业的存款 J24UUZ9&$  
amount due to outport banks 外埠银行同业的存款 H&mw!=FV0  
amount for note issue 发行纸币的款额 %pL ,A5M  
amount of bond 担保契据的款额 J^n(WnM*F  
amount of consideration 代价款额 J%j#gyTU  
amount of contribution 供款数额 ,_u8y&<|I  
amount of indebtedness 负债款额 ThJLaNS  
amount of principal of the loan 贷款本金额 4xtbP\=
 
amount of rates chargeable 应征差饷数额 OPwp
(b  
amount of share capital 股本额 z}8rD}BH  
amount of sums assured 承保款额 tz1iabZ{  
amount of variation 变动幅度 .Ks&r  
amount of vote 拨款数额 /LuwPM  
amount payable 应付款额 jTSw0\}  
amount receivable 应收款额 f*W<N06EZ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D'Byl,W$
 
analysis 分析 Uk|Xs~@#E  
ancillary risk 附属风险 d?b2jZ$r]  
annual account 周年帐目；周年帐目报表；年度决算；年结 !x;T2l  
annual accounting date 年结日期 [FF%HRce,.  
annual allowance 每年免税额；年积金；年度津贴；年津 hkHMBsNi  
annual balance 年度余额 `hM]5;0  
annual disposable income 每年可动用收入 z)43+8;  
annual estimates 周年预算 .s7o$u~l  
annual fee 年费 (yc$W9  
annual general meeting 周年大会 =ZzhH};aX  
annual growth rate 年增率；每年增长率 r A0[y  
annual long-term supplement 长期个案每年补助金 a(d'iAU8^  
annual pensionable emolument 可供计算退休金的年薪 2x$\vL0  
annual report 年报 (tyo4Tz1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 y'2K7\>E  
annual return 周年报表；周年申报表；每年报税表格 fJc,KZy  
Annual Return Rules 《周年报表规则》 Gp;[WY\  
annual review of consumer prices 每年消费物价回顾 ;`X-.45  
annual roll-forward basis 逐年延展方式 kl3#&>e  
annual salary 年薪 dE/Vl/:  
annual statement 年度报表；年度决算表 kj@#oLd%  
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 Z0b1E  
annuitant 年金受益人 WAqR70{KM  
annuity 年金 isWB)$q  
annuity contract 年金合约 'e;*V$+  
annuity on human life 人寿年金 [A*vl9=  
antecedent debt 先前的债项 Gxm+5q  
ante-dated cheque 倒填日期支票 |],{kUIXO
 
anticipated expenditure 预期开支 ""CJlqU  
anticipated net profit 预期纯利 I*6L`#j[  
anticipated revenue 预期收入 fm&l0  
anti-inflation measure 反通货膨胀措施 [#3:CDT  
anti-inflationary stance 反通货膨胀立场 HmbTV(lC  
apparent deficit 表面赤字 GdL\  
apparent financial solvency 表面偿债能力 8Nci1o  
apparent partner 表面合伙人 ` mALx! `  
application for personal assessment 个人入息课税申请书 w V27  
application of fund 资金应用 6tzZ j:yq  
application to release as liquidator and to destruct the books of accounts and documents )ckx&e  
申请免除清盘人职务及毁灭帐簿与文件 &[R&@l Y  
appointed actuary 委任精算师 (5_oH  
appointed auditor 委任核数师；委任审计师 AWD &K!  
appointed trustee 委任的受托人 {\C$Bz  
appointer 委任人 /YUf('b  
apportioned pro rata 按比例分摊 d@,q6R}!MP  
apportionment 分配；分摊 JXUO?9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9dqD(S#C;"  
apportionment formula 分摊方程式 2=F_<Jh|+  
apportionment of estate duty 遗产税的分摊 I?bL4u$\  
appraisal 估价；评估 %b@>riR(y  
appreciable growth 可观增长 e!eWwC9u  
appreciable impact 显着影响 rLh490
@  
appreciable increase 可观增长 cX*  
appreciation 增值；升值 "pMXTRb  
appreciation against other currencies 相对其他货币升值 la|#SS95  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =E4nNL
?  
appreciation tax 增值税 3,N7Nfe  
appropriation 拨款；拨用；拨付 OK3B6T5w=  
appropriation account 拨款帐目 wT*`Od8w  
Appropriation Bill 拨款法案 IK~ur\3  
appropriation-in-aid system 补助拨款办法 C[gSiL  
approved assets 核准资产 YJrK oK}  
approved basket stock 认可一篮子证券 % fA0XRM  
approved budget 核准预算 HAGWA2wQ  
approved charitable donation 认可慈善捐款 5'+g'9  
approved charitable institution 认可慈善机构 Og30&a!~F  
approved currency 核准货币；认可货币 =jg
!@H=_i  
approved estimates 核准预算 Y*wbFL6`  
approved estimates of expenditure 核准开支预算 i,;Q  
approved overseas insurer 核准海外保险人 }Z0)FU+  
approved overseas trust company 核准海外信托公司 -cY/M~  
approved pooled investment fund 核准汇集投资基金 {D`F$=Dlw  
approved provident fund scheme 认可公积金计划 'DntZ
K  
approved provision 核准拨款 0vQkm<  
approved redeemable share 核准可赎回股份 "]zq<LmX  
approved regional stock 认可地区性证券 @OwU[\6fc}  
approved retirement scheme 认可退休金计划 ,!sAr;Rk`  
approved subordinated loan 核准附属贷款 
2HQHC]  
arbitrage 套戥；套汇；套利 [>C^ 0\Z~  
arbitrageur 套戥者；套汇者 ag|d_;  
arbitrary amount 临时款项 V!]e#QH;  
arrangement 措施；安排；协定 ks(PH6:]<  
arrears 欠款  pSV 8!  
arrears of pay 欠付薪酬 z81I2?v[Jr  
arrears of revenue 逾期未收税款；逾期未收的帐项 BtU,1`El5  
articles of association 组织章程；组织细则；组织章程细则 El"XF?OgpP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Fo~C,@/Qt  
ascertainment of profit 确定利润 2<u vz<B  
"Asia Clear" “亚洲结算系统” Z(xn-  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 V :d/;~  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 hDmVv;M:  
Asian Development Fund [ADF] 亚洲发展基金 ='soSnT
 
Asian dollar bond 亚洲美元债券 AbcLH
V.  
Asian dollar market 亚洲美元市场 bs_I{bCu?  
Asian dollar rate 亚洲美元利率 _ogT(uYyr  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 60X B  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ;&JMBn]J  
asked price 沽盘；喊价；索价；卖方报价 J8/>b{Y  
assessable income 应评税入息 (_<ruwV]`  
assessable loss 应评税亏损 '-W p|A  
assessable profit 应评税利润 ]Ms~;MXlx5  
assessable value 应评税值 ;=B&t@  
assessed profit 估定利润 v6oZD;;~  
assessed value 经评估价值 Dk]Y\:  
assessment 评税；评定；估价；评税单 r"5]U`+  
assessment number 评税编号；估价编号 $2;YJjz(  
assessment of additional tax 补加税评税 n-H0cm  
assessment of performance 业绩评估；实绩评价 H3`%#wQ0j  
Assessor 评税主任 L6l~!bEc  
asset price bubbles 资产价格泡沫 !H?#~{ W}  
asset-backed securities 具资产保证的证券 jZm1.{[>  
assets accretion 资产增值 cC4*4bMm  
assets and liabilities 资产与负债 DPy"FQYZb  
assets betterment statement 资产递增表；资产改进表 nNBxT+3*i  
assets lending 实物放款；有抵押贷款 KwpNS(]I  
assets of the company passing on the death 死者去世时转移的公司资产 atl0#FBd  
assets pledged as security for liabilities 用作负债抵押的资产 &yVii^  
assets portfolio 资产投资组合 ;'=!Fv  
assets price 资产价格 K}
)j5CJ/  
assets quality 资产质素 QKCk. 0Xe  
assets realization 资产变现 Vfc9+
T+  
assets refinancing arrangement 资产再集资安排 {d^&$~  
assets securitization 资产证券化 %v}:#_va]  
assets situated outside Hong Kong 在香港以外地方的资产 .HGEddcC  
assets stripping 削减资产；拆卖资产 8V~w3ssz  
assets value 资产值 w9.r`_-  
assignee 承让人 mYa0_P%^  
assignment 转让；转让书；转让契 We9C9)0  
assignment of interest 权益转让 mE^6Zu  
assignment of letters patent and trade mark 专利证书及商标转让
''f  
assignment of property 物业转让；物业转让书 ^f3F~XhY3  
assignment right 转让权 F Fg0}  
assignor 转让人 =(Gv_  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 kFuaLEJi  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 gI\J sN  
associate member 附属会员 3+n&Ya1  
associated body corporate 相联法人团体 \B2=E  
associated company 相联公司；联属公司 `"-)ObO
j}  
associated corporation 相联法团 OmKT}D~ 4  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ShGR!r<  
公认会计师公会〔英国〕 HESwz{eSS  
Association of Futures Exchange Brokers 香港期货经纪协会 }>)"!p;t_  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 wPqIy}-  
association of underwriters 承保人组织
Qj0@^LA  
assumption of control 接管 Z
H&%D*a&  
assurance 担保；保险；转易；转易书 EZBk;*=B  
assurance of interest 权益的转易 <M+ZlF-`  
at 19XX price 按一九ＸＸ年价格计算 f}XUxIQ-<  
at a discount 按赔价计算；按贴水价格计算；打折扣 B8w0DJ  
at a premium 按溢价计算；按升水价格计算 $:mCyP<y  
at call 通知付款；按通知 }.`ycLW'  
at constant market price 按固定市价计算 W0gaOew(^  
at constant price 按固定价格计算 lza'l  
at cost 按成本计算 j##IJm  
at current market price 按当时市价计算；按现时市价计算 ]9A9q<lZ  
at current price 按当时价格计算；按现时价格计算 ]^aece t  
at factor cost 按要素成本计算；按生产要素成本计算 -V4@BKI8  
at money-of-the-day price 按付款当日价格计算 O\lt!p3F  
at or better 按指定或较佳价位〔买卖指令〕 q[dls_  
at par 按面值计算；平价 chfj|Ce]x  
at sight 见票即付 $ n 7dIE  
at the close 按收市盘 i]F,Y;&|  
at the opening 按开市盘 /=Q7RJ@P  
attestation 见证；见证条款 DZLSn Ax  
at-the-money option 平价期权 s "*Cb*  
attorney 受权人；受托代表人 <VgnrqF6:  
attornment 新拥有人承认书 ze,HNFg@>  
attributable profit 可归属利润 8$3Tu"+;  
attributable share value 可归属股份价值 ^pZ(^  
Auckland Stock Exchange 奥克兰证券交易所 C/ ;f)k<  
auction 拍卖 wl5!f|  
auctioneer 拍卖商 t^uX9
yvx  
audit 审计；核数 4-cnkv\~  
Audit Commission 审计署 =I7#Vtd^K<  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] atW;S99#  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 X$%RJ3t e  
audit review 帐目审查 r 97 VX>  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 O]lWaiR`  
audited account 审计帐目；经审计的帐目 Q[8L='E  
audited annual account 经审计的周年帐目 n*b
bmG1  
audited balance sheet 经审计的资产负债表 KvktC|~?  
auditor 核数师；核数主任；审计师 GH^i,88  
auditor's certificate 核数师证明书；审计师证明书 PTL52+
}/  
auditor's report 核数师报告；审计师报告 PtmdUHvD  
Aussie bond 澳元债券 }bix+/]  
austerity budget 紧缩预算 FV:{lC{h~  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 HOu<,9?>Q  
Australia All Ordinaries Index 澳洲所有普通股票指数 j:]/AReOL  
Australian Dollar [AUD] 澳元 yrkd#m  
Australian Options Market 澳大利亚期权市场 +2C:]  
Australian Securities Commission 澳洲证券事务监察委员会 e2/&X;2  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Isoqs(Oi  
Australian Stock Exchange 澳大利亚证券交易所 <qHwY.  
Austrian Schilling [ATS] 奥地利先令 s u![ST(  
authentication 认证；鉴证 wIi(p5*  
authority to purchase 委托购买证；委购书 m<"1*d~  
authorization 认可；核准；授权；授权书 )t@OHSl  
authorization by direction 指示授权 k)y0V:ZY]O  
authorization by instruction 指令授权 ("H:T?4Qs  
authorization by warrant 令状授权 !;fkc0&!  
authorization of unit trust 单位信托的认可 P1z6sGG  
authorized agent 指定代理人 !|Vjv}UO  
authorized capital 法定资本 u%h]k ,(E  
authorized clerk 出市员 =X-$kk  
authorized dealer 认可交易商 0~n=|3*P  
authorized financial institution 认可财务机构 CBi
V':;  
authorized fund 认可基金 Ig5J_Z
^]b  
authorized fund house 获授权的基金公司；认可基金公司 D2?~03c  
authorized institution 认可机构 f+L )x  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 #4d0/28b  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ab3" ?.3m  
authorized insurer 获授权保险人；获认可承保人 }t"!I\C  
authorized investment 特准投资项目 %{o5}TqD  
authorized person 获授权人 I uhyBo  
authorized representative 获授权代表 iM}cd$r{  
authorized share capital 法定股本 M# S:'WN  
automated quotation system 自动报价系统 LH<--#K  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] c#Ux{^ZE  
自动交易系统〔香港期货交易所有限公司〕 <lv:mqV  
automatic adjustment mechanism 自动调整机制 ilzR/DJMa  
automatic adjustment system 自动调整系统 B;?a. 81~  
Automatic Clearing House 自动票据交换所 C5;"mo-  
automatic exchange rates accumulation system 自动化汇率累集系统 I#$u(2.H  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 CIYD'zR[2  
automatic teller machine [ATM] 自动柜员机 ]iPTB  
autopay 自动转帐 _0Wdm*  
available assets 可用资产 -,zNFC:6g  
available fiscal reserve 现存财政储备 q]'VVlP)  
available profit 可用利润 :Wb+&|dU  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 EY> %#0  
average 平均；平均数；海损 kiqq_`66  
average basic salary 平均基本薪金 .F%RW8=Q  
average consumer expenditure 平均消费开支；一般消费开支 Z>Sv[Ec  
average cost 平均成本 2+y4Gd 7  
average cost of land production 增辟土地平均成本 RZDZ3W(;h  
average daily turnover 平均每日成交额 8FbBv"LI,g  
average daily wage rate 平均每日工资率 J*$ !^\s  
average expenditure pattern 平均开支模式 Z$6W)~;,
 
average growth rate 平均增长率 |%b'L.$
4  
average net fixed assets 固定资产平均净值 &z%7Nu  
average of relatives 相对价格平均数 /R F#B#9  
average price 平均价格 -+O8v;aC'  
average propensity to consume 平均消费倾向；一般消费倾向 k('2K2P  
average propensity to save 平均储蓄倾向；一般储蓄倾向 &b{L|I'KYT  
average rate 平均率 7!L"ef62o  
average revenue 平均收入；平均收益 +F+jC9j(<  
average stock 平均库存；平均存货 ]sbu9O ^"f  
average yearly rent 平均年租 #[Ns\%Ri0  
avoidance of double taxation 避免双重课税 ZTHrjW1  
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 syBYH5  
5b|_?Em7  
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