一些有用的会计术语(也不知道发的地方对不对)A

A: 8(`e\)%l0  
A share Ａ股；甲类股份 B-g-T>8  
abatement of tax 减税；减扣免税额 zWo  
ABN AMRO Bank N.V. 荷兰银行  +C\79,r  
above-the-line expenditure 线上项目支出；经常预算支出 Rir0^XqG  
above-the-line receipt 线上项目收入；经常预算收入 "]jN'N(.  
ABSA Asia Limited 南非联合亚洲有限公司 d>u^7:  
absolute change 绝对数值变更 }Bv1fbD4U  
absolute expenditure 实际开支 }V]*FCpQ  
absolute guideline figure 绝对准则数字 E 14DZ  
absolute interest 绝对权益 ~6=6YP  
absolute order of discharge 绝对破产解除令 TeuZVy8a  
absolute profit margin 绝对利润幅度 cEf"m?w  
absolute value 实值；绝对值 Kz b-a$  
absolutely vested interest 绝对既得权益 <e#v9=}DI  
absorbed cost 已吸收成本；已分摊成本 MP}-7UA#K  
absorption 吸收；分摊；合并 %UdE2D'bC  
absorption rate 吸收率；摊配率；分摊率 >3&  
ACB Finance Limited 亚洲商业财务有限公司 Xc+Yo
A0Ez  
acceptable form of reciprocity 合理的互惠条件 GTOA>RB2  
acceptable rate 适当利率；适当汇率 hpQ #`rhn  
acceptance agreement 承兑协议 gGE{r}$  
acceptance for honour 参加承兑 '{0O!y[H6  
acceptor 承兑人；接受人；受票人 #}fvjJ{  
acceptor for honour 参加承兑人 vE`;1UA}  
accident insurance 意外保险 {8mJ<b>VA  
Accident Insurance Association of Hong Kong 香港意外保险公会 m\*ca3$  
accident insurance scheme 意外保险计划 N@_y<7#C  
accident year basis 意外年度基准 o#"yFP1  
accommodation 通融；贷款 )0I-N)  
accommodation bill 通融票据；空头票据 *0oa2fz%  
accommodation party 汇票代发人 q2|x$5  
account balance 帐户余额；帐户结余 Q~"Lyy8  
account book 帐簿 Vel(+HS  
account collected in advance 预收款项 \_u{ EB'b  
account current book 往来帐簿 l9/}fMi  
account of after-acquired property 事后取得的财产报告 O<wH+k[  
account of defaulter 拖欠帐目 #k<l5x`  
account payable 应付帐款 RPMz&/k  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 fN{wP,jI  
account receivable 应收帐款 p]X+#I<  
account receivable report 应收帐款报表 /(||9\;  
account statement 结单；帐单；会计财务报表 %;]/Z%!  
account title 帐户名称；会计科目 Y,mo}X<>  
accountant's report 会计师报告 9'Z{uHi%  
Accountant's Report Rules 会计师报告规则 U(+QrC:  
accounting and auditing procedure 会计与审计程序；会计与核数程序 +?t& 7={~  
Accounting Arrangements 《会计安排》 Y#):1C1  
accounting basis 会计基础 ?r]0%W^  
accounting by Official Receiver 破产管理署署长呈交的帐目 !<h9XccN  
Accounting Circular 《会计通告》 ZH=Bm^  
accounting class 会计类别 ej7N5~!,s  
accounting date 记帐日期；会计结算日期 J7wwM'\  
accounting for money 款项核算 B4*,]lS?  
Accounting Officer 会计主任
ku57<kb  
accounting period 会计报告期；会计期 ?l[#d7IB  
accounting policy 会计政策；会计方针 #mioT",bm=  
accounting practice 会计惯例 N1E9w:T`  
accounting principle 会计准则 X`Lv}6}xT  
accounting record 会计记录 _Q\rZ l  
accounting report 会计报告 3>5gh8!-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9]chv>dO)=  
Accounting Society of China 中国会计学会 = ?/6hB=7<  
accounting statement 会计报表 \Rt>U|%  
accounting system 会计制度；会计系统 U1yspHiZ  
accounting transaction 会计事项；帐务交易 cWQ &zc  
accounting treatment 会计处理 oN83`Z  
accounting year 会计年度 U/HF6=Wot  
accretion 增值；添加 Ss{5'SF)$c  
accrual 应计项目；应累算数目 MjBI1|*  
accrual basis 应计制；权责发生制 \'w.<)(GI  
accrual basis accounting 应计制会计；权责发生制会计 b!QRD'31'j  
accrue 应累算；应计 $^e_4]k  
accrued benefit 应累算利益 DjZTr}%q  
accrued charges 应计费用 f/kYm\Zc  
accrued cumulative preference share dividend 应累算的累积优先股股息 4 q % Gc  
accrued expenses 应累算费用 :1UOT'_  
accrued interest payable 应付利息；应计未付利息 _M>S=3w  
accrued interest receivable 应收利息；应计未收利息 0ly6  |:  
accrued right 累算权益 IAmMO[9H  
accruing profit 应累算的利润 INCanE`+  
accumulated fiscal reserve 累积财政储备 q?w%%.9]X  
accumulated profit 累积利润；滚存溢利 g p9;I*!  
accumulated reserve 累积储备 VK%ExMSqEh  
accumulation of surplus income 累积收益盈余 :E|+[}|  
acquired assets 既得资产 m,4'@jg0  
acquisition 收购；购置；取得 ,F'y:px  
acquisition cost 购置成本 ][\ uH|  
acquisition expenses 购置费用 .(Z^}  
acquisition of 100% interest 收购全部股权 L'a s^Od  
acquisition of control 取得控制权 B(wi+;  
acquisition of fixed assets 购置固定资产 +,ld;NM{  
acquisition of shell “买壳” #)
T'a  
acquisition price 收购价 MqWM!v-M  
act of God 天灾 1JGww]JZo  
acting partner 执事合伙人 grd fR`3  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ;$r!eFY;  
active partner 积极参与的合伙人 Pl|*+g  
active trading 交投活跃 hz2f7g  
actual circulation 实际流通 Hc0V4NHCaL  
actual cost 实际成本 :'!_PN  
actual expenditure 实际开支；实际支出 @a]`C $6  
actual income 实际入息；实际收入；实际收益 Kna@K$6{w=  
actual market 现货市场 m}m|(;T  
actual price 现货价；实际价格 ^'vWv C  
actual profit 实际利润 61b<6r0o  
actual quotation 实盘；实际价位；实际报价 H[/^&1P  
actual year basis 按实际年度计算 @<1T&X{Z!  
actuals 实货 bOlb  
actuarial investigation 精算调查 5e'**tbKH  
actuarial principle 精算原则 )d5mZE!3  
actuarial report 精算师报告 yAJrdY"  
Actuarial Society of Hong Kong 香港精算学会 !NhVPb,  
actuarial valuation 精算师估值 J B  !Q  
actuary 精算师 (bogAi3<F  
ad referendum agreement 暂定协议；有待覆核的协定 K+U0YMRmz  
ad valorem duty 从价税；按值征税 %C
>Win)g  
ad valorem duty system 从价税制 _lOyT$DN  
ad valorem fee 从价费 AIwp2Fz  
ad valorem tariff 从价关税 N1]P3  
additional allowance 额外免税额 U&gl$/4U@  
additional amount for unexpired risk 未过期风险的额外款额 C:}"?tri  
additional assessable profit 补加应评税利润 pmDFmES  
additional assessment 补加评税 Or()AzwE@  
additional commitment 额外承担 VC NQ}h[D  
additional commitment vote 额外承担拨款 |=Pw-uk  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 L3
C'q  
additional dependent parent allowance 供养父母额外免税额 Oyjhc<6  
additional provision 额外拨款 g^2H(}frc  
additional stamp duty 附加印花税 YR~)07  
additional tax 补加税罚款；补加税款 mLeK7?GL  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 z`y^o*qc]  
adjudged bankrupt 被裁定破产 14Jkr)N  
adjudicated bankrupt 裁定破产人 s !HOrhV  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Z uO 7N  
adjudication of bankruptcy 裁定破产；宣告破产 Czd)AVK  
adjudication of insolvency 裁定无力偿还债务 Jpo(O>\P  
adjusted actual 经调整的实数；调整后的实数 ,-Yl%R.W=  
adjusted current assets 经调整的流动资产；调整后的流动资产 , *Z!Bd8  
adjusted figure 经调整的数字；调整后的数额 6.QzT(  
adjusted liabilities 经调整的负债；调整后的负债 A!`Q[%$  
adjusted loss 经调整的亏损；调整后的亏损 G+Zm  
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 3gba~}c)  
adjusted profit 经调整的利润；调整后的利润 140_WV?7  
adjusted surplus 经调整的盈余额；调整后的盈余额 <SNu`,/I
 
adjusted value 经调整的价值；调整后的价值 @avG*Mr^  
adjustment 调整；修订；理算〔保险〕 `CEHl &w  
adjustment centre 调剂中心 <825?W|  
adjustment lag 调整过程的时间差距；调整时差 [`|gj  
adjustment mechanism 调整机制 Fpy-?U  
adjustment of loss 亏损调整 |`ZW(}~  
adjustment process 调整过程；调整程序
*#CUZJN\  
adjustment range 调整幅度  i(n BXV{  
administered exchange rate 受管制汇率 i~EFRI@  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _{YUWV50}  
administration expenses 行政费用 kTs.ps8ei  
administration fee 手续费；行政费 :^992]EBEj  
administration in bankruptcy 破产管理 05o 1  
administration order 遗产管理令 xU;;@9X  
administrator 管理人；遗产管理人 45tQ$jr`1  
administrator of the estate 遗产管理人 Ya-kMUW  
admission of debt 债项承认书 4oRDvn7f&  
admission of proof 接纳债权证明 jB%aHUF;  
advance 放贷款项；垫付款项；预支款项；预付款项 o",J{  
advance account 暂支帐目；预付款帐户 TK
Z[H$Z  
advance compensation 预付补偿金 E4N{;'  
advance from shareholder 股东垫款 '/QS sZR  
advance pending reimbursement 预支以待日后付还 c^EU&q{4  
advanced economy 先进经济体系 |#`qP^E  
advancement 预付；预付财产 #hF(`oX}4K  
advances warrant 垫款令 tsN,yI]-VA  
advancing 贷出 &O.lIj#FR  
adverse balance 逆差 ~~X-$rtU  
adverse exchange 逆汇 (od9adSehV  
advertisement addressed to shareholders 在报章刊登的致股东通告 0hM!#BU5K  
advice for collection 托收通知书 n]fMl:77  
advice of drawing 提款通知书；汇票通知书 $irF  
advice of payment 付款通知 Ni-@El99  
Advisory Committee [Securities and Futures Commission] \d}>@@U&  
谘询委员会〔证券及期货事务监察委员会〕 #8qhl  
Advisory Committee on Diversification 经济多元化谘询委员会 bOS; 1~~  
affidavit 誓章；遗产申报誓章 x /E<@?*:  
affidavit of no receipt 述明无收款的誓章 ![j?/376  
affiliate 联号；联营公司；附属公司 HGlQZwf  
affiliated company 附属公司；联号；联营公司 6#(==}Sm+  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 k}FmdaPI'  
affordability 负担能力 ~"nF$DB  
African Development Bank [AfDB] 非洲开发银行 JBt2R=  
after-acquired property 事后取得的财产 'Uu!K!  
after-hours dealing 市后交易 I> BGp4AQ  
after-tax profit 税后盈利；税后利润；税后溢利 aGq1YOD[$  
agency agreement 代理协议 0<#>LWaM_  
agency expenses 代理机构的开支 Gqs)E"h  
agency fee 代理费 FDCc?>,o  
Agency Law 《代理法》 z^^)n  
agent 代理人；承销人 Yh2[ nF_  
agent of company 公司代理人 X)b@ia'"Wp  
agent's fee 代理人费；经纪费 |Q?^Ba  
aggregate 总计；总数；总体数字 8(ej]9RObU  
aggregate amount 总款额；总额 ce:p*  
aggregate assets and liabilities 总体资产与负债 '|^x[8^  
aggregate at constant price 按固定价格计算的总体数字 zy(NJ  
aggregate demand 总需求 _=-B%m  
aggregate gross position 总持仓量 Ra/Pk G
-7  
aggregate limit 总限额 U
'k 0;  
aggregate of salaries tax 合计薪俸税 cB=ExD.Q  
aggregate performance 总体表现；总体业绩 c8Je&y8  
aggregate supply 总体供应 <NXJ&xs-+  
aggregate surplus 总盈余 G4](!f!Kv  
aggregate total 整体总额 3t9Weo)  
aggregate value 总值；合计价值 ! G3Gr  
aggregated basis 合计基准 N>xdX5  
aggregated net chargeable income 合计应课税入息实额 03H0(ku=  
aggregation 合并计算；合计；总和 zd|n!3;  
aggregation of incomes of husband and wife 夫妇入息合并计算 Hg5:>?Lw@  
aggregation of property 财产的总和   D9h  
agio 差价；贴水 E

.N  
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》 je85G`{DC  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 76cLf~|d~  
《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》 i
936+[  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment w)C5XX30;  
《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》 LyH1tF  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment c{ ([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》 KX J7
\}  
agreement for a settlement 授产协议 ,pIh.sk7s*  
agreement for assignment 转让协议 T>68 ,; p  
agreement for sale 售卖协议；买卖协议
#/Bg5:  
agreement for sale and purchase 买卖协议 C),i#v  
agreement for the payment of interest 支付利息协议 `I.pwst8i-  
agreement for the repayment of money 还款协议 R*/s#*gmL  
agreement of reinsurance 再保险协议 R,ZG?/#uM9  
Agricultural Bank of China 中国农业银行 Ad&VOh+0  
air passenger departure tax 飞机乘客离境税 dTjDVq&Hz  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 LXqPNVp#  
airport tax 机场税 s'|t2`K("  
alcohol duty 酒精税 H*e+ 2  
alienation 让与；让渡；转让 UmR4zGM}  
alimony 生活费；赡养费 h4#'@%   
All Ordinaries Index [AOI] 所有普通股指数 >x>/
}`  
all risks 全险；综合险 5th?m>  
All Sales Record for Stock Market 《股票市场成交报告》 $,P:B%]  
Allied Capital Resources Limited 新联财务有限公司 kH8/
8  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2VzYP~Jg  
allocation letter 拨款信件 NSM7n= *nh  
allocation of fund 分配款项；预留款项 ^t:dcY7  
allocation of profit 利润分配；溢利分配 uP+VS>b  
allocation warrant 拨款令 >n^780S|  
allotment 分配；配股 |nE4tN#J<  
allotment notice 股份配售通知；配股通知 :bm%f%gg  
allotment of shares 股份分配 L0oVXmlr  
allowable 可获宽免；免税的 SL-;h#-y 4  
allowable business loss 可扣除的营业亏损 G[1\5dK*uR  
allowable expenses 可扣税的支出 -n8d#Qm)  
allowance 免税额；津贴；备抵；准备金 NBHpM}1xtU  
allowance for debts 债项的免税额 <{GVA0nr  
allowance for depreciation by wear and tear 耗损折旧免税额 <z\
`Ma  
allowance for funeral expenses 殡殓费的免税额 a>x6n3{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @$~IPg[J  
allowance for repairs and outgoings 修葺及支出方面的免税额 vd)zvI  
allowance to debtor 给债务人的津贴 &O^-,n  
alteration of capital 资本更改 {`Gd  
alternate trustee 候补受托人 X'-Yz7J?o  
amalgamation 合并 Ulx]4;uzf  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :eSsqt9]9  
ambit of charges 征税范围；收费范围 [}]yJ+)  
amended valuation 经修订的估值 - Z`RKR8C  
American Commodities Exchange 美国商品交易所 9! /kyyU  
American Express Bank Limited 美国运通银行 mf)+ 5On  
American Stock Exchange 美国证券交易所 xEk8oc  
amortization 摊销 -58q6yA  
amount due from banks 存放银行同业的款项 !nCq8~#  
amount due from banks abroad 存放海外银行同业的款项 kw@^4n+M  
amount due from holding companies 控股公司欠款 5|nc^ 12  
amount due from local banks 存放本港银行同业的款项 HA*L*:0  
amount due to banks 银行同业的存款 T4HJy|  
amount due to banks abroad 海外银行同业的存款 ]jFl?LA%7  
amount due to holding companies 控股公司存款 z V\+za,  
amount due to local banks 本港银行同业的存款 tKeTHj;jO  
amount due to outport banks 外埠银行同业的存款 "J`&"_CyZ  
amount for note issue 发行纸币的款额 hd u2?v@  
amount of bond 担保契据的款额 Rh?bBAn8  
amount of consideration 代价款额 RGE(#   
amount of contribution 供款数额
]Ob|!L(  
amount of indebtedness 负债款额 ?UZt30|1  
amount of principal of the loan 贷款本金额 G %6P`:  
amount of rates chargeable 应征差饷数额 z8'1R6nq  
amount of share capital 股本额 m^G(qoZ]  
amount of sums assured 承保款额 %KXiB6<4  
amount of variation 变动幅度 p.SipQ.P  
amount of vote 拨款数额 QCF'/G
 
amount payable 应付款额 CMaph  
amount receivable 应收款额 C=/B\G/.9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v
$W[(  
analysis 分析 *L$2M?xkY  
ancillary risk 附属风险 [YfoQ
1  
annual account 周年帐目；周年帐目报表；年度决算；年结 Z0jgUq`r  
annual accounting date 年结日期 :Iv;%a0 -  
annual allowance 每年免税额；年积金；年度津贴；年津 ~vFa\7sf  
annual balance 年度余额 >w@+cUto  
annual disposable income 每年可动用收入 RhH1nf2UR  
annual estimates 周年预算 ? T6K]~g  
annual fee 年费 hlaN'j <C  
annual general meeting 周年大会 &(rWl`eTY`  
annual growth rate 年增率；每年增长率  :^.wjUI  
annual long-term supplement 长期个案每年补助金 W(`QbNJ  
annual pensionable emolument 可供计算退休金的年薪 [d6!  
annual report 年报 xi=ApwNj  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qk1jmr  
annual return 周年报表；周年申报表；每年报税表格 8w&-O~M  
Annual Return Rules 《周年报表规则》 $'498%K2  
annual review of consumer prices 每年消费物价回顾 '6#G$  
annual roll-forward basis 逐年延展方式 sQvRupYRO  
annual salary 年薪 xzm]v9k&  
annual statement 年度报表；年度决算表 2}r=DAe0  
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 ff\~`n~WZ  
annuitant 年金受益人 hj [77EEz  
annuity 年金 RZm%4_p4s  
annuity contract 年金合约 //q(v,D%Q  
annuity on human life 人寿年金 GiV%Hcx  
antecedent debt 先前的债项 B7C3r9wj  
ante-dated cheque 倒填日期支票 =|S%Rzsk  
anticipated expenditure 预期开支 !Rn6x $_  
anticipated net profit 预期纯利 8Xotly  
anticipated revenue 预期收入 ~&i4FuK  
anti-inflation measure 反通货膨胀措施 BB
B@M  
anti-inflationary stance 反通货膨胀立场 ;sZG=y@  
apparent deficit 表面赤字 /
\I6j;$z  
apparent financial solvency 表面偿债能力 &AQqI  
apparent partner 表面合伙人 QJGGce  
application for personal assessment 个人入息课税申请书 / (&E  
application of fund 资金应用 ,c p2Fac  
application to release as liquidator and to destruct the books of accounts and documents ,,'jyqD  
申请免除清盘人职务及毁灭帐簿与文件 jFj11w1FrA  
appointed actuary 委任精算师 :v&[!  
appointed auditor 委任核数师；委任审计师 b(H{i}{]  
appointed trustee 委任的受托人 KP&+fDa  
appointer 委任人 B0fOAP1  
apportioned pro rata 按比例分摊 ]pax,|+$C  
apportionment 分配；分摊 Zd*$^P,|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kQ`tY`3F  
apportionment formula 分摊方程式 /`*{57/3  
apportionment of estate duty 遗产税的分摊 "O&93#8  
appraisal 估价；评估 Jl Do_}  
appreciable growth 可观增长 ?+yr7_f3*  
appreciable impact 显着影响 %tCv-aX4  
appreciable increase 可观增长 lvs XL  
appreciation 增值；升值 U v2.Jo/Q  
appreciation against other currencies 相对其他货币升值 `fu_){  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 aF{_"X2  
appreciation tax 增值税 )dXa:h0RZ  
appropriation 拨款；拨用；拨付 8+zW:0"[  
appropriation account 拨款帐目 p4' .1.@  
Appropriation Bill 拨款法案 V]=22Cxi'~  
appropriation-in-aid system 补助拨款办法 ')X(P>  
approved assets 核准资产  +\/Q  
approved basket stock 认可一篮子证券 RJrz ~,}  
approved budget 核准预算 sVLvnX,  
approved charitable donation 认可慈善捐款 qpjY &3SI  
approved charitable institution 认可慈善机构 >rSjP1-F  
approved currency 核准货币；认可货币 g9_zkGc7  
approved estimates 核准预算 _Cmmx`ln  
approved estimates of expenditure 核准开支预算 .Ro
/ioq  
approved overseas insurer 核准海外保险人 yk+ 50/L  
approved overseas trust company 核准海外信托公司 ,T/Gv;wa2  
approved pooled investment fund 核准汇集投资基金 (!~cOx   
approved provident fund scheme 认可公积金计划 `c`VIq?  
approved provision 核准拨款 jh5QIZf=  
approved redeemable share 核准可赎回股份 7
+O)AU{  
approved regional stock 认可地区性证券 C"hN2Z!CD|  
approved retirement scheme 认可退休金计划 j{@O%fv=  
approved subordinated loan 核准附属贷款 P*|N)S)X%  
arbitrage 套戥；套汇；套利 %go2tv:|W  
arbitrageur 套戥者；套汇者 cG|fau<G  
arbitrary amount 临时款项 P}bIp+  
arrangement 措施；安排；协定 #NS|9jW  
arrears 欠款 -;""l{  
arrears of pay 欠付薪酬 vgfC{]v<W]  
arrears of revenue 逾期未收税款；逾期未收的帐项 qt"D!S
_  
articles of association 组织章程；组织细则；组织章程细则 ({
f}Z-%  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 E)"19l|}B  
ascertainment of profit 确定利润 Ox3=1M0  
"Asia Clear" “亚洲结算系统” nzq
 
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 })g<I+]Hf9  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 uYJS=NGNA  
Asian Development Fund [ADF] 亚洲发展基金 &?<uR)tl  
Asian dollar bond 亚洲美元债券 -<W?it?D  
Asian dollar market 亚洲美元市场 (jc@8@Wo.  
Asian dollar rate 亚洲美元利率 ]vrZGX a+  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 &Mh.PzO=b  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ?=u?u k<-  
asked price 沽盘；喊价；索价；卖方报价 wQ_4_W  
assessable income 应评税入息 agIqca;  
assessable loss 应评税亏损 Y },E3<  
assessable profit 应评税利润 HJL
! ;i  
assessable value 应评税值 L2}\Ah"[  
assessed profit 估定利润 /cjz=r1U>  
assessed value 经评估价值 ]\,?u /  
assessment 评税；评定；估价；评税单 FO!
Td  
assessment number 评税编号；估价编号 @rl5k(  
assessment of additional tax 补加税评税 3I)~;>meo  
assessment of performance 业绩评估；实绩评价 Z,&O8Jelf  
Assessor 评税主任 u]^s2v  
asset price bubbles 资产价格泡沫 u3T-U_:jSV  
asset-backed securities 具资产保证的证券 Xs03..S  
assets accretion 资产增值 ]so/AdT9hA  
assets and liabilities 资产与负债 K'A+V  
assets betterment statement 资产递增表；资产改进表 y>o:5':;'  
assets lending 实物放款；有抵押贷款 !)s(Lv%]  
assets of the company passing on the death 死者去世时转移的公司资产 M/3;-g  
assets pledged as security for liabilities 用作负债抵押的资产 m#"_x{oa  
assets portfolio 资产投资组合 o9kJ90{D=  
assets price 资产价格 Cbbdq%ySI  
assets quality 资产质素 m=l>8  
assets realization 资产变现 7)?C+=,0  
assets refinancing arrangement 资产再集资安排 ^<;W+dWdU  
assets securitization 资产证券化 kmQ:wf:  
assets situated outside Hong Kong 在香港以外地方的资产 u[a-9^&g  
assets stripping 削减资产；拆卖资产 U[]yN.J  
assets value 资产值
RdCGK?s  
assignee 承让人 7@ym:6Y+]  
assignment 转让；转让书；转让契 l@`k:?  
assignment of interest 权益转让 "4b{YWv  
assignment of letters patent and trade mark 专利证书及商标转让 ;,y_^-
h;  
assignment of property 物业转让；物业转让书 <ZC.9  
assignment right 转让权 Q2CGC+   
assignor 转让人 X5WA-s(?0  
associate 有联系的人；有关连人士；相联者；合伙人；联系人
R iZ)FW  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 B`SX3,3  
associate member 附属会员 >+O0W)g{o  
associated body corporate 相联法人团体 +y| B"}x  
associated company 相联公司；联属公司
[R]V4Hb  
associated corporation 相联法团 :zW? O#aL-  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 5Tn<  
公认会计师公会〔英国〕 0\mf1{$"!7  
Association of Futures Exchange Brokers 香港期货经纪协会 k>i88^kPV  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 [Rj4=qq=  
association of underwriters 承保人组织 ^B"LT>.[  
assumption of control 接管 I:dUHN+@L5  
assurance 担保；保险；转易；转易书 ; _%zf5;'  
assurance of interest 权益的转易
a1,)1y~  
at 19XX price 按一九ＸＸ年价格计算 8)>>EN8 R  
at a discount 按赔价计算；按贴水价格计算；打折扣 *`a$6F7m
4  
at a premium 按溢价计算；按升水价格计算 !(*&P  
at call 通知付款；按通知 f2.=1)u.  
at constant market price 按固定市价计算 ("`"?G  
at constant price 按固定价格计算 :
6n4i$  
at cost 按成本计算 QL0q/S1*  
at current market price 按当时市价计算；按现时市价计算 D#nHg  
at current price 按当时价格计算；按现时价格计算 :k9T`Aa]  
at factor cost 按要素成本计算；按生产要素成本计算 gs<~)&x  
at money-of-the-day price 按付款当日价格计算 m%9Yo%l~  
at or better 按指定或较佳价位〔买卖指令〕 p39$V[*g(  
at par 按面值计算；平价 BOpZ8p'eH1  
at sight 见票即付 x(?Rm
,  
at the close 按收市盘 
65Z}Hf  
at the opening 按开市盘 w,hm_aDq  
attestation 见证；见证条款  c@A.jc  
at-the-money option 平价期权 `yR/M"u6T  
attorney 受权人；受托代表人 'c~SE>  
attornment 新拥有人承认书 2K4Xu9-i:b  
attributable profit 可归属利润 5,xPB5pK  
attributable share value 可归属股份价值 [C!*7h  
Auckland Stock Exchange 奥克兰证券交易所 +*OAClt+]  
auction 拍卖 [l=@b4Og  
auctioneer 拍卖商 xst-zfkH`  
audit 审计；核数 .QY>@b\  
Audit Commission 审计署 I(UK9H{0$  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] -.Wwo(4  
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〕 ;$tdn?|  
audit review 帐目审查 F]RPM(!5O)  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ts=D

  
audited account 审计帐目；经审计的帐目 Ztk%uc8_lM  
audited annual account 经审计的周年帐目 X$<pt,}%  
audited balance sheet 经审计的资产负债表 aj|3(2;Kp  
auditor 核数师；核数主任；审计师 ,`U>BBBLv  
auditor's certificate 核数师证明书；审计师证明书 'oz$uvX  
auditor's report 核数师报告；审计师报告 a<*+rG
I  
Aussie bond 澳元债券 ZXLAX9|  
austerity budget 紧缩预算 e'
~Qe_  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 v1u~[c=|^  
Australia All Ordinaries Index 澳洲所有普通股票指数 xlcCL?qQj  
Australian Dollar [AUD] 澳元 h0-.9ym  
Australian Options Market 澳大利亚期权市场 Y"ta`+VJ  
Australian Securities Commission 澳洲证券事务监察委员会 j7d^ga-`  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 $Ptl&0MN%  
Australian Stock Exchange 澳大利亚证券交易所 ?taC !{  
Austrian Schilling [ATS] 奥地利先令 UV|{za$&/  
authentication 认证；鉴证 ^G qO>1U  
authority to purchase 委托购买证；委购书 <IU   
authorization 认可；核准；授权；授权书 `?T::&`  
authorization by direction 指示授权 ZYB5s~;eB"  
authorization by instruction 指令授权 %#fjtbeB  
authorization by warrant 令状授权 =H: N!!:  
authorization of unit trust 单位信托的认可 &R/-~w5  
authorized agent 指定代理人 ;=0-B&+v  
authorized capital 法定资本 gWro])3  
authorized clerk 出市员 r}Vr_  
authorized dealer 认可交易商 Mmgm6{  
authorized financial institution 认可财务机构 uD{^1c3x  
authorized fund 认可基金 Bd*Ok]  
authorized fund house 获授权的基金公司；认可基金公司 )a!f")@uz  
authorized institution 认可机构 1A93ol=  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 %X}D(_  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ']Czn._  
authorized insurer 获授权保险人；获认可承保人 H [M:iV  
authorized investment 特准投资项目 '?90e4x3/  
authorized person 获授权人 .: wg@Z  
authorized representative 获授权代表 /=V!lRs  
authorized share capital 法定股本 <`q-#-V@  
automated quotation system 自动报价系统 }<z[t5  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Z3<lJk\Y  
自动交易系统〔香港期货交易所有限公司〕 +pUYFDwFx  
automatic adjustment mechanism 自动调整机制 ld%#.~Q  
automatic adjustment system 自动调整系统 ! qtj1.w  
Automatic Clearing House 自动票据交换所 U_9|ED:  
automatic exchange rates accumulation system 自动化汇率累集系统 79Aa~+i'_  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 TJcHqzcUc  
automatic teller machine [ATM] 自动柜员机 Q=<&ew  
autopay 自动转帐 "T8b.ng  
available assets 可用资产 0/fwAp
 
available fiscal reserve 现存财政储备 ?t;,Nk`jx  
available profit 可用利润 W;X:U.  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 x wfdJ(&  
average 平均；平均数；海损 G=Xas"|  
average basic salary 平均基本薪金 Nog{w  
average consumer expenditure 平均消费开支；一般消费开支 ,S}wOjb@  
average cost 平均成本 .i7"qq.M  
average cost of land production 增辟土地平均成本 _0&U'/cs  
average daily turnover 平均每日成交额 (-o}'l'mo  
average daily wage rate 平均每日工资率 QVb{+`.7  
average expenditure pattern 平均开支模式 3ug>,1:6-  
average growth rate 平均增长率 %~dn5t;  
average net fixed assets 固定资产平均净值 ZSwhI@|  
average of relatives 相对价格平均数 %@I= $8j  
average price 平均价格 ^MWp{E  
average propensity to consume 平均消费倾向；一般消费倾向 ;F2"gTQS  
average propensity to save 平均储蓄倾向；一般储蓄倾向 I'J-)D`  
average rate 平均率 x` 4|^u  
average revenue 平均收入；平均收益 KrTlzbw&p\  
average stock 平均库存；平均存货 1LmbXH]%  
average yearly rent 平均年租 5 yL"=3&+  
avoidance of double taxation 避免双重课税 H'@@%nO(  
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 ;0dl  
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