一些有用的会计术语(也不知道发的地方对不对)A

A: |BBo  
A share Ａ股；甲类股份 HSR,moI  
abatement of tax 减税；减扣免税额 (
T!#7  
ABN AMRO Bank N.V. 荷兰银行 nT :n>ja  
above-the-line expenditure 线上项目支出；经常预算支出 W#&BU-|2  
above-the-line receipt 线上项目收入；经常预算收入 XM f>B|
  
ABSA Asia Limited 南非联合亚洲有限公司 LEuDDJ-  
absolute change 绝对数值变更 x3:d/>b  
absolute expenditure 实际开支 ZiW&*nN?M  
absolute guideline figure 绝对准则数字 i
^@hn>s$  
absolute interest 绝对权益 `*WzHDv5p  
absolute order of discharge 绝对破产解除令 #+&"m7 s  
absolute profit margin 绝对利润幅度 Dy&{PeE!  
absolute value 实值；绝对值 V3Ep&<=/  
absolutely vested interest 绝对既得权益 /Z~5bb(  
absorbed cost 已吸收成本；已分摊成本 LNcoTdv}k  
absorption 吸收；分摊；合并 =%SH2kb  
absorption rate 吸收率；摊配率；分摊率 +,]_TxL|C  
ACB Finance Limited 亚洲商业财务有限公司 vM?,#:
5  
acceptable form of reciprocity 合理的互惠条件 <ivq}(%72  
acceptable rate 适当利率；适当汇率 v]\T&w%9  
acceptance agreement 承兑协议 ioBYxbY`  
acceptance for honour 参加承兑 ^+w1:C5  
acceptor 承兑人；接受人；受票人 3tW}a`z9  
acceptor for honour 参加承兑人 ivg W[]  
accident insurance 意外保险 3aw-fuuIb  
Accident Insurance Association of Hong Kong 香港意外保险公会 9^7z"*@#  
accident insurance scheme 意外保险计划 yMEI^,0"  
accident year basis 意外年度基准 WCY5F  
accommodation 通融；贷款 T9FGuit9  
accommodation bill 通融票据；空头票据 ,]tEh:QC  
accommodation party 汇票代发人 ;o158H$gz;  
account balance 帐户余额；帐户结余 [>LO'}%  
account book 帐簿 &r+!rL Kp  
account collected in advance 预收款项 iD.p KG  
account current book 往来帐簿 cx[[K.  
account of after-acquired property 事后取得的财产报告 i0u`J  
account of defaulter 拖欠帐目 RdB,;Um9f  
account payable 应付帐款 5?A<('2  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 `(r0+Qx  
account receivable 应收帐款 yU>ucuF  
account receivable report 应收帐款报表 +~EnrrT+W  
account statement 结单；帐单；会计财务报表 ;6$W-W _  
account title 帐户名称；会计科目 Bk] `n'W  
accountant's report 会计师报告 ^HU>fkSk  
Accountant's Report Rules 会计师报告规则 CF6qEG6  
accounting and auditing procedure 会计与审计程序；会计与核数程序 :Wihb#TO)  
Accounting Arrangements 《会计安排》 7^;-[?l  
accounting basis 会计基础 $9h^tP'CV  
accounting by Official Receiver 破产管理署署长呈交的帐目 Pv|sPIIB7  
Accounting Circular 《会计通告》 ymn@1BA8J  
accounting class 会计类别 P6
")OWd  
accounting date 记帐日期；会计结算日期 liBFx6\"S  
accounting for money 款项核算 Wr@q+Whq  
Accounting Officer 会计主任 zSjZTA/Z  
accounting period 会计报告期；会计期 Z+=WICI/2  
accounting policy 会计政策；会计方针 >,.\`.0  
accounting practice 会计惯例 '|}H,I{  
accounting principle 会计准则 5&.I9}[)j  
accounting record 会计记录 dt0(04  
accounting report 会计报告 l,5isq ;m  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 E5?$=cL?  
Accounting Society of China 中国会计学会 r`$P60,@C  
accounting statement 会计报表 e5D\m g)  
accounting system 会计制度；会计系统 Wngc(+6O&  
accounting transaction 会计事项；帐务交易 _q4Yq'dI  
accounting treatment 会计处理 Fr-Vq=j&  
accounting year 会计年度 k(xB%>ns  
accretion 增值；添加 %XQJ!sC`  
accrual 应计项目；应累算数目 ZFtJoGaR  
accrual basis 应计制；权责发生制 vXZ )  
accrual basis accounting 应计制会计；权责发生制会计 \O]kf>nC  
accrue 应累算；应计 Qb7&S5m  
accrued benefit 应累算利益 Q9c*I,Oj  
accrued charges 应计费用 N/[!$B0H@  
accrued cumulative preference share dividend 应累算的累积优先股股息 nbW.x7  
accrued expenses 应累算费用 "MD6<H  
accrued interest payable 应付利息；应计未付利息 A@;{#.O  
accrued interest receivable 应收利息；应计未收利息 e:K'e2  
accrued right 累算权益 0$i\/W+  
accruing profit 应累算的利润 If
8Lt}-  
accumulated fiscal reserve 累积财政储备 ]z]=?;ty%  
accumulated profit 累积利润；滚存溢利 \TLfLqA  
accumulated reserve 累积储备 t>Yl=79,  
accumulation of surplus income 累积收益盈余 pq%inSY  
acquired assets 既得资产 ol~ tfS  
acquisition 收购；购置；取得 ~i.rk#{?D  
acquisition cost 购置成本 EN__C$  
acquisition expenses 购置费用 G5lBCm   
acquisition of 100% interest 收购全部股权 ,."wxP2u  
acquisition of control 取得控制权 RU~Pa+H  
acquisition of fixed assets 购置固定资产 N'PK4:  
acquisition of shell “买壳” ~Lq`a@]A  
acquisition price 收购价 YV'B*arIA  
act of God 天灾 )LNKJe+  
acting partner 执事合伙人 P`S'F_I
N  
active market 买卖活跃的市场；交投畅旺的市场；旺市 l3y}nh+ 8  
active partner 积极参与的合伙人 P~V ^Efz{  
active trading 交投活跃 7%&e4'SZO  
actual circulation 实际流通 }rnu:7  
actual cost 实际成本 og_ylCh:  
actual expenditure 实际开支；实际支出 BjHp3-A'  
actual income 实际入息；实际收入；实际收益 8bf@<VTO_  
actual market 现货市场 E&Zt<pRf;2  
actual price 现货价；实际价格
fl40jo]  
actual profit 实际利润 8@){\.M  
actual quotation 实盘；实际价位；实际报价 [!Djs![O  
actual year basis 按实际年度计算 -0I&dG-  
actuals 实货 b!`6s  
actuarial investigation 精算调查 YDZB$?&a  
actuarial principle 精算原则 c[;A$P= 8.  
actuarial report 精算师报告 xiL+s-  
Actuarial Society of Hong Kong 香港精算学会 sGh TP/  
actuarial valuation 精算师估值 JxKd  
actuary 精算师 /8u}VYE  
ad referendum agreement 暂定协议；有待覆核的协定 :H#D4O8UiH  
ad valorem duty 从价税；按值征税 >[~`rOU*|Y  
ad valorem duty system 从价税制 ztAC3,r]  
ad valorem fee 从价费 BqpJvRJd  
ad valorem tariff 从价关税 lanU)+U.  
additional allowance 额外免税额 I}|E_U1Qj  
additional amount for unexpired risk 未过期风险的额外款额 .yHK  
additional assessable profit 补加应评税利润 FbH@qHSH  
additional assessment 补加评税 [q/eRIS_  
additional commitment 额外承担
f(\S+4  
additional commitment vote 额外承担拨款 C+_UIx]A  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?0-3J )kW  
additional dependent parent allowance 供养父母额外免税额 `=Rxnl,<U  
additional provision 额外拨款 r9<#R=r)}J  
additional stamp duty 附加印花税 !| q19$  
additional tax 补加税罚款；补加税款 roBbo  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 } Fli  
adjudged bankrupt 被裁定破产 s#aane  
adjudicated bankrupt 裁定破产人 xg
tx5tg  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3JD"* <zs  
adjudication of bankruptcy 裁定破产；宣告破产 :f7:@8  
adjudication of insolvency 裁定无力偿还债务 /g8nT1k  
adjusted actual 经调整的实数；调整后的实数 muDOY
~.  
adjusted current assets 经调整的流动资产；调整后的流动资产 eT?vZH[N  
adjusted figure 经调整的数字；调整后的数额 `uqe[u;`6  
adjusted liabilities 经调整的负债；调整后的负债 k^#*x2b  
adjusted loss 经调整的亏损；调整后的亏损 '}OAl  
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 e&K7n
@  
adjusted profit 经调整的利润；调整后的利润 r1z+yx  
adjusted surplus 经调整的盈余额；调整后的盈余额 m:k;?p:x  
adjusted value 经调整的价值；调整后的价值 [.$/o}  
adjustment 调整；修订；理算〔保险〕 p9!jM\(  
adjustment centre 调剂中心 ')iyD5/4  
adjustment lag 调整过程的时间差距；调整时差 ?;Da%VS3  
adjustment mechanism 调整机制 I]cZcx,<q  
adjustment of loss 亏损调整 l[<o t9P[  
adjustment process 调整过程；调整程序 l*Fp}d.  
adjustment range 调整幅度 rT[b ^l}  
administered exchange rate 受管制汇率 =B`=f,,#3  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 .Q{VY]B^  
administration expenses 行政费用 uLfk>&hc  
administration fee 手续费；行政费 FuAs$;  
administration in bankruptcy 破产管理 K;`W4:,  
administration order 遗产管理令 |O'gT8  
administrator 管理人；遗产管理人 yNG|YB;  
administrator of the estate 遗产管理人 5 o[E8c8  
admission of debt 债项承认书 Zeq^dV5y77  
admission of proof 接纳债权证明 tVNFulcz$  
advance 放贷款项；垫付款项；预支款项；预付款项 ^* CKx  
advance account 暂支帐目；预付款帐户 p S|  
advance compensation 预付补偿金
Xi~I<&  
advance from shareholder 股东垫款 w}M)]kY  
advance pending reimbursement 预支以待日后付还 k9&W0$I#  
advanced economy 先进经济体系 Gs4t6+Al  
advancement 预付；预付财产 i&<@}:,  
advances warrant 垫款令 ] pv!Ll  
advancing 贷出 ]4'V59\  
adverse balance 逆差 IU"n`HS  
adverse exchange 逆汇 f1B t6|W%  
advertisement addressed to shareholders 在报章刊登的致股东通告 dIA1\;@  
advice for collection 托收通知书 [(vV45(E  
advice of drawing 提款通知书；汇票通知书 IK8"3+(  
advice of payment 付款通知 q9\(<<f|  
Advisory Committee [Securities and Futures Commission] :3b\pEO9\  
谘询委员会〔证券及期货事务监察委员会〕 ]w]:9w  
Advisory Committee on Diversification 经济多元化谘询委员会 YllW2g:  
affidavit 誓章；遗产申报誓章 !G<gp4Js+N  
affidavit of no receipt 述明无收款的誓章 q AsTiT6r  
affiliate 联号；联营公司；附属公司 1l^`  
affiliated company 附属公司；联号；联营公司 SPvKq=,
 
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 O7J V{'?  
affordability 负担能力 a4]=4[(iu>  
African Development Bank [AfDB] 非洲开发银行 "y ;0}9]n1  
after-acquired property 事后取得的财产 RF~c/en  
after-hours dealing 市后交易 #8%~u+"N  
after-tax profit 税后盈利；税后利润；税后溢利 821 6_Qm  
agency agreement 代理协议 P` Gb}]rW  
agency expenses 代理机构的开支 0OnqKgf  
agency fee 代理费 }_Y\6fcd  
Agency Law 《代理法》 a,:Nlr3  
agent 代理人；承销人  Sg(\+j=  
agent of company 公司代理人 _+Uf5,.5yU  
agent's fee 代理人费；经纪费 {>Qs+]  
aggregate 总计；总数；总体数字 Bi0&F1ZC!  
aggregate amount 总款额；总额 vCtnjWGX}/  
aggregate assets and liabilities 总体资产与负债 \.F|c  
aggregate at constant price 按固定价格计算的总体数字 1R]h>'  
aggregate demand 总需求 q1A0-W#4  
aggregate gross position 总持仓量 "rrE_  
aggregate limit 总限额 iE]^6i  
aggregate of salaries tax 合计薪俸税 I@1VX5  
aggregate performance 总体表现；总体业绩 :Yi 4Ia  
aggregate supply 总体供应 "msPH<D  
aggregate surplus 总盈余 ir_X65l/2  
aggregate total 整体总额 N`vPt?@  
aggregate value 总值；合计价值 mE9ytFH\k  
aggregated basis 合计基准 ~`0=-Qkd  
aggregated net chargeable income 合计应课税入息实额 dAaxbP|  
aggregation 合并计算；合计；总和 uK[gI6M  
aggregation of incomes of husband and wife 夫妇入息合并计算 JaN53,&<  
aggregation of property 财产的总和 7+$P6[*  
agio 差价；贴水 r90R~'5x9  
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》 +1eb@bX  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment wFJ*2W:  
《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》 y)7;"3Q<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment = d!YM6G  
《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》 BbgKaCq  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
.]; `  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 R1/mzPG  
agreement for a settlement 授产协议 2p*L~! iM  
agreement for assignment 转让协议 B^j(Fq  
agreement for sale 售卖协议；买卖协议 WmblY2  
agreement for sale and purchase 买卖协议 vs*@)'n0}  
agreement for the payment of interest 支付利息协议 xz}=C:s
 
agreement for the repayment of money 还款协议 kP&Ekjt@  
agreement of reinsurance 再保险协议 Ft@ZK!'@  
Agricultural Bank of China 中国农业银行 yq` ,)  
air passenger departure tax 飞机乘客离境税 wy""02j  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 O5JG!bGE_F  
airport tax 机场税 q=k[]vD  
alcohol duty 酒精税 :eSwXDy&  
alienation 让与；让渡；转让 TezwcFqH  
alimony 生活费；赡养费 Xs)?PE[   
All Ordinaries Index [AOI] 所有普通股指数 )!sjXiC!h  
all risks 全险；综合险 py\/
m]  
All Sales Record for Stock Market 《股票市场成交报告》 wNl "y  
Allied Capital Resources Limited 新联财务有限公司 8]JlYe  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 "g1Fg.o  
allocation letter 拨款信件 W"s)s  
allocation of fund 分配款项；预留款项 D Z=OZ.v  
allocation of profit 利润分配；溢利分配 Gx(%AB~9$  
allocation warrant 拨款令 WAVEwA`r  
allotment 分配；配股 iv6bXV'N  
allotment notice 股份配售通知；配股通知 tk+t3+  
allotment of shares 股份分配 .b<wNUzP  
allowable 可获宽免；免税的 lR^W*w4y  
allowable business loss 可扣除的营业亏损 ^E3 HY@j  
allowable expenses 可扣税的支出 QhPpo#^  
allowance 免税额；津贴；备抵；准备金 :Lq=)'d;6  
allowance for debts 债项的免税额 ^!K 8nW{*  
allowance for depreciation by wear and tear 耗损折旧免税额 E{'\(6z_  
allowance for funeral expenses 殡殓费的免税额 (=tu
~ ^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8qs8QK  
allowance for repairs and outgoings 修葺及支出方面的免税额 rU7t~DKS  
allowance to debtor 给债务人的津贴 Hnbd<?y   
alteration of capital 资本更改 B(pHo&ox  
alternate trustee 候补受托人 U> {CG+X  
amalgamation 合并 I!~3xZ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 QaAMiCZFR  
ambit of charges 征税范围；收费范围 ^K!R4Y4t  
amended valuation 经修订的估值 ;Y$d!an0  
American Commodities Exchange 美国商品交易所 :;o?d&C  
American Express Bank Limited 美国运通银行 tsf!Q  
American Stock Exchange 美国证券交易所 a&gf0g;@I  
amortization 摊销 >soSOJ[   
amount due from banks 存放银行同业的款项 2/l4,x  
amount due from banks abroad 存放海外银行同业的款项 {G _|gs
 
amount due from holding companies 控股公司欠款 vtTXs]>  
amount due from local banks 存放本港银行同业的款项 D 6F/9|  
amount due to banks 银行同业的存款 ,>I_2mc  
amount due to banks abroad 海外银行同业的存款
_;k))K^  
amount due to holding companies 控股公司存款 Le,+jm  
amount due to local banks 本港银行同业的存款 KI5099_/  
amount due to outport banks 外埠银行同业的存款 QtfLJ5vi  
amount for note issue 发行纸币的款额 = 8\'AU  
amount of bond 担保契据的款额 N<|-b0#Z6  
amount of consideration 代价款额 &fifOF#[e  
amount of contribution 供款数额 [&{NgUgu"  
amount of indebtedness 负债款额 21\?FQrz  
amount of principal of the loan 贷款本金额 )H1chNI)  
amount of rates chargeable 应征差饷数额 9q"G g?  
amount of share capital 股本额 h>"Z=y  
amount of sums assured 承保款额 cP8@'l@!  
amount of variation 变动幅度 [,mcvO;  
amount of vote 拨款数额 v0|"[qGb  
amount payable 应付款额 Xd9<`gu  
amount receivable 应收款额 f8L3+u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -o sxKT:  
analysis 分析 `O}bPwa{>  
ancillary risk 附属风险 Tq5F'@e  
annual account 周年帐目；周年帐目报表；年度决算；年结 hFt~7R  
annual accounting date 年结日期 IV$2`)[A&X  
annual allowance 每年免税额；年积金；年度津贴；年津 .y~~[QF}8  
annual balance 年度余额 >Y&o2zJy  
annual disposable income 每年可动用收入 7:&a,nU  
annual estimates 周年预算 n/GJ&qLi:g  
annual fee 年费 2)>Ty4*  
annual general meeting 周年大会 lV2MRxI  
annual growth rate 年增率；每年增长率 ij1g2^],4  
annual long-term supplement 长期个案每年补助金 eR5+1b  
annual pensionable emolument 可供计算退休金的年薪 58_aI?~>>  
annual report 年报 69/qH_Y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @EcY&mP)  
annual return 周年报表；周年申报表；每年报税表格 =DXvt5G  
Annual Return Rules 《周年报表规则》 |)u|@\{  
annual review of consumer prices 每年消费物价回顾 @GE:<'_:{  
annual roll-forward basis 逐年延展方式 j~rarR@NB)  
annual salary 年薪 T 9?!.o  
annual statement 年度报表；年度决算表 MFLw^10(T  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 bLyG3~P;0  
annuitant 年金受益人 +)K yG  
annuity 年金 f*~z|  
annuity contract 年金合约 zs@[!?A,  
annuity on human life 人寿年金 ;^:$O6J7T~  
antecedent debt 先前的债项 ]j?Kn$nv*S  
ante-dated cheque 倒填日期支票 t9 m],aH  
anticipated expenditure 预期开支 EM.rO/qcW  
anticipated net profit 预期纯利 MOW {g\{\  
anticipated revenue 预期收入 {:9P4<%H  
anti-inflation measure 反通货膨胀措施 },
LW@Z}  
anti-inflationary stance 反通货膨胀立场 ?YbZVoD)J  
apparent deficit 表面赤字 kXbdR  
apparent financial solvency 表面偿债能力 7%4@*  
apparent partner 表面合伙人 1 +'HKT}  
application for personal assessment 个人入息课税申请书 bwAL:  
application of fund 资金应用 & A<Pf.Us  
application to release as liquidator and to destruct the books of accounts and documents yLlAK,5P0o  
申请免除清盘人职务及毁灭帐簿与文件 7'xds  
appointed actuary 委任精算师 }~28UXb23  
appointed auditor 委任核数师；委任审计师 >xE{& ):  
appointed trustee 委任的受托人 /1q] D8  
appointer 委任人 mDp|EXN  
apportioned pro rata 按比例分摊 Z;JZ<vEt92  
apportionment 分配；分摊 tY=n("=2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 SbW6O_   
apportionment formula 分摊方程式 ba  
apportionment of estate duty 遗产税的分摊 O(E-ox~q  
appraisal 估价；评估 sIJ37;ZA  
appreciable growth 可观增长 g#ONtY@*U  
appreciable impact 显着影响 'u2Qq"d+
 
appreciable increase 可观增长 Sm%MoFf  
appreciation 增值；升值 2tqO%8`_  
appreciation against other currencies 相对其他货币升值 4x:Odt5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =`]yq;(C7j  
appreciation tax 增值税 cAc i2e  
appropriation 拨款；拨用；拨付 ~L'}!' &.  
appropriation account 拨款帐目 v+*l|!v  
Appropriation Bill 拨款法案 }`9}Q O  
appropriation-in-aid system 补助拨款办法 r8~U@$BBK  
approved assets 核准资产 2O5yS  
approved basket stock 认可一篮子证券 Aq{m42EAj  
approved budget 核准预算 P!";$]+  
approved charitable donation 认可慈善捐款 _9Ig`?<>I  
approved charitable institution 认可慈善机构 t%AW0#TZ  
approved currency 核准货币；认可货币 *7I=vro  
approved estimates 核准预算 s"|N-A=cS  
approved estimates of expenditure 核准开支预算 +6{KrREX)  
approved overseas insurer 核准海外保险人 ngJES`0d  
approved overseas trust company 核准海外信托公司 oB$D&  
approved pooled investment fund 核准汇集投资基金 ;G3{ e  
approved provident fund scheme 认可公积金计划 3:Sv8csT  
approved provision 核准拨款 r(yb%p+  
approved redeemable share 核准可赎回股份 2aN  
approved regional stock 认可地区性证券 S-h1p`  
approved retirement scheme 认可退休金计划 ud-.R~f{e  
approved subordinated loan 核准附属贷款 1q!6Sny@  
arbitrage 套戥；套汇；套利 jL)aU> kN  
arbitrageur 套戥者；套汇者 :LFwJ  
arbitrary amount 临时款项 |C S[>0mV!  
arrangement 措施；安排；协定 <u"#Jw/VP  
arrears 欠款 yREO
;m|o  
arrears of pay 欠付薪酬 n6nwda  
arrears of revenue 逾期未收税款；逾期未收的帐项 c"J(? 1O  
articles of association 组织章程；组织细则；组织章程细则 %;PPu$8K9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 W3K"5E0ck  
ascertainment of profit 确定利润 YAZ=-@]`\  
"Asia Clear" “亚洲结算系统” ~4*9w3t   
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 q6{%vd  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ? F fw'O  
Asian Development Fund [ADF] 亚洲发展基金 $/45*  
Asian dollar bond 亚洲美元债券 !{SU G+.2  
Asian dollar market 亚洲美元市场 9ffRY,1@  
Asian dollar rate 亚洲美元利率 nx,67u/Pb  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 N_r*Ig  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ap9eQsC  
asked price 沽盘；喊价；索价；卖方报价 ,Ql3RO,  
assessable income 应评税入息 {R,rc!yF  
assessable loss 应评税亏损 %2oLND}?z  
assessable profit 应评税利润 h{ce+~X  
assessable value 应评税值 H$ xSl1>E  
assessed profit 估定利润 mI in'M  
assessed value 经评估价值 s$:]$&5  
assessment 评税；评定；估价；评税单 W9V%Xc`LQ  
assessment number 评税编号；估价编号 AJ:@c7:eS  
assessment of additional tax 补加税评税 2#1FI0,Pa*  
assessment of performance 业绩评估；实绩评价 $X~=M_W  
Assessor 评税主任 =W !m`  
asset price bubbles 资产价格泡沫 ,lA J{5\#  
asset-backed securities 具资产保证的证券 N &p=4  
assets accretion 资产增值 Ze Shn  
assets and liabilities 资产与负债 VV]{R'  
assets betterment statement 资产递增表；资产改进表 M7,|+W/RK  
assets lending 实物放款；有抵押贷款 +U%lWE%  
assets of the company passing on the death 死者去世时转移的公司资产 _zm<[0(  
assets pledged as security for liabilities 用作负债抵押的资产 }+#ag:M  
assets portfolio 资产投资组合 qm]ljut  
assets price 资产价格 #>ci!4Gz=Z  
assets quality 资产质素 7qXgHrr0|U  
assets realization 资产变现 &"C1XM  
assets refinancing arrangement 资产再集资安排 AD?^.
<  
assets securitization 资产证券化 dGh<R|U3  
assets situated outside Hong Kong 在香港以外地方的资产 x_Ais&Gc  
assets stripping 削减资产；拆卖资产 Punbw\9!d,  
assets value 资产值 PD/JXExK  
assignee 承让人 fBd +gT\S  
assignment 转让；转让书；转让契 TJsT .DWW~  
assignment of interest 权益转让 6nGDoW#  
assignment of letters patent and trade mark 专利证书及商标转让 rzaEVXbz1  
assignment of property 物业转让；物业转让书 web&M!-  
assignment right 转让权 bJB:]vs$  
assignor 转让人 KS(T%mk\  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 YBS]JCO  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 S8,+6+_7  
associate member 附属会员 Bdbw!zRR$  
associated body corporate 相联法人团体 JBUJc  
associated company 相联公司；联属公司 " 31C8  
associated corporation 相联法团 nI_Zk.R  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] p-KuCobz]  
公认会计师公会〔英国〕 1NOz $fW  
Association of Futures Exchange Brokers 香港期货经纪协会 'OX6eY5
 
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 J?%D4AeS]v  
association of underwriters 承保人组织 ^<|If:|  
assumption of control 接管 `(o1&  
assurance 担保；保险；转易；转易书 dnIBAe  
assurance of interest 权益的转易 g\*gHHa  
at 19XX price 按一九ＸＸ年价格计算 P<4jY?.  
at a discount 按赔价计算；按贴水价格计算；打折扣 BTd'bD~EA  
at a premium 按溢价计算；按升水价格计算 LK:|~UV?  
at call 通知付款；按通知 6gR=e+  
at constant market price 按固定市价计算 QdW%5lM+  
at constant price 按固定价格计算 bNaJ{Dm$R  
at cost 按成本计算 w@%W{aUC  
at current market price 按当时市价计算；按现时市价计算 ;:$Na=  
at current price 按当时价格计算；按现时价格计算 ":-)mfgGU  
at factor cost 按要素成本计算；按生产要素成本计算 A<.Q&4jb  
at money-of-the-day price 按付款当日价格计算 #sqD
Z]\B  
at or better 按指定或较佳价位〔买卖指令〕 H8-,gV  
at par 按面值计算；平价 %] #; ~I%  
at sight 见票即付 Yaa M-o  
at the close 按收市盘 q75F^AvH  
at the opening 按开市盘 8v]{ 5  
attestation 见证；见证条款 TyBNRnkt  
at-the-money option 平价期权 2Vu|uZd  
attorney 受权人；受托代表人 ]7u8m[@  
attornment 新拥有人承认书 WVNQ}KY  
attributable profit 可归属利润 }=GyBnXu  
attributable share value 可归属股份价值 iPFYG  
Auckland Stock Exchange 奥克兰证券交易所 BEI/OGp  
auction 拍卖 #JLDj(a?  
auctioneer 拍卖商 v"F0$c
 
audit 审计；核数 {YGz=5^  
Audit Commission 审计署 ?Y hua9  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 3mm`8!R  
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〕 5W{>5.Arx)  
audit review 帐目审查 ~y|%D;  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 A|>C3S  
audited account 审计帐目；经审计的帐目 G8;S`-D1a,  
audited annual account 经审计的周年帐目 rf`Br\g8  
audited balance sheet 经审计的资产负债表 nL:vRJr-$  
auditor 核数师；核数主任；审计师 4 ^+hw;  
auditor's certificate 核数师证明书；审计师证明书 BO9Z"|"  
auditor's report 核数师报告；审计师报告 Zi[)(agAT  
Aussie bond 澳元债券 5r+0^UAO:J  
austerity budget 紧缩预算 %DV@2rC<  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 S|>Up%{n[  
Australia All Ordinaries Index 澳洲所有普通股票指数 I Mv^ 9T:  
Australian Dollar [AUD] 澳元 ?D\%ZXo  
Australian Options Market 澳大利亚期权市场 _
$bx4a  
Australian Securities Commission 澳洲证券事务监察委员会 Z?X$8o^Z  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 )>Lsj1qk  
Australian Stock Exchange 澳大利亚证券交易所 zEhy0LLm  
Austrian Schilling [ATS] 奥地利先令 #VO2O0GR  
authentication 认证；鉴证 :,ym)|YV  
authority to purchase 委托购买证；委购书 Wig0OZj  
authorization 认可；核准；授权；授权书 ~F(+uJbO  
authorization by direction 指示授权 RV$+g.4  
authorization by instruction 指令授权 "FXS;Jf  
authorization by warrant 令状授权 Cir =(  
authorization of unit trust 单位信托的认可 Ov<3?)ok  
authorized agent 指定代理人 xLD6A5n,[  
authorized capital 法定资本 "yz\p,  
authorized clerk 出市员 G/8xS=  
authorized dealer 认可交易商 vXnpx}B  
authorized financial institution 认可财务机构 {tT`It  
authorized fund 认可基金 ~NcJLU!au  
authorized fund house 获授权的基金公司；认可基金公司 ,m"ztu-  
authorized institution 认可机构 I+CQ,Zuf  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 XeB>V.<y  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 A5`7o9  
authorized insurer 获授权保险人；获认可承保人 <eh(~  
authorized investment 特准投资项目 JyqFFZ&  
authorized person 获授权人 jo|q,t  
authorized representative 获授权代表 aW6+Up+G*  
authorized share capital 法定股本 :U:7iP:  
automated quotation system 自动报价系统 z\E"={P&  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] \G=E%aK  
自动交易系统〔香港期货交易所有限公司〕 =Hx
~]1  
automatic adjustment mechanism 自动调整机制 N*SgP@Bt  
automatic adjustment system 自动调整系统 /SUV'J)  
Automatic Clearing House 自动票据交换所 $HXB !$d  
automatic exchange rates accumulation system 自动化汇率累集系统 0%qUTGj  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 (En\odbvt  
automatic teller machine [ATM] 自动柜员机 ~r!5d@f.6  
autopay 自动转帐 wr$}AX  
available assets 可用资产 g_>ZE  
available fiscal reserve 现存财政储备 -oZac  
available profit 可用利润 `
;_tt_  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 f~q&.,I(  
average 平均；平均数；海损 KJ)nGoP>  
average basic salary 平均基本薪金 J
@GfO\ o  
average consumer expenditure 平均消费开支；一般消费开支 )]%9T
gn  
average cost 平均成本  `JE>GZY  
average cost of land production 增辟土地平均成本 `Of wl%G  
average daily turnover 平均每日成交额 >#:/ GN?  
average daily wage rate 平均每日工资率 NDOZ!`LqH  
average expenditure pattern 平均开支模式 Uo@NK  
average growth rate 平均增长率 &V?q d{39  
average net fixed assets 固定资产平均净值 Ij#a  
average of relatives 相对价格平均数 1:Yt2]  
average price 平均价格 !1RV[b.8  
average propensity to consume 平均消费倾向；一般消费倾向 "pZ3  
average propensity to save 平均储蓄倾向；一般储蓄倾向 g&"(- :  
average rate 平均率 |x6mkSf]ke  
average revenue 平均收入；平均收益 ZmULy;{<)  
average stock 平均库存；平均存货 `Q&]dE=  
average yearly rent 平均年租 &1p8#i  
avoidance of double taxation 避免双重课税 bNROXiX  
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 <c ovApx  
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