一些有用的会计术语(也不知道发的地方对不对)A

A: ,v7Q*3  
A share Ａ股；甲类股份 ,hvc``j S8  
abatement of tax 减税；减扣免税额 |r !G,  
ABN AMRO Bank N.V. 荷兰银行 f3#X0.':  
above-the-line expenditure 线上项目支出；经常预算支出 hZU1O  
above-the-line receipt 线上项目收入；经常预算收入 bo>E"<  
ABSA Asia Limited 南非联合亚洲有限公司 8R?I`M_b  
absolute change 绝对数值变更 8UM0vNk  
absolute expenditure 实际开支 nNQ-
"t  
absolute guideline figure 绝对准则数字 6|#g+&[  
absolute interest 绝对权益 ) EXJ   
absolute order of discharge 绝对破产解除令 ]0-<>  
absolute profit margin 绝对利润幅度 vQHpf>o  
absolute value 实值；绝对值 QNg\4%  
absolutely vested interest 绝对既得权益 FmD +8=  
absorbed cost 已吸收成本；已分摊成本 VB"(9O]  
absorption 吸收；分摊；合并 iRve)  
absorption rate 吸收率；摊配率；分摊率 ix*muVBj.  
ACB Finance Limited 亚洲商业财务有限公司 tvpN/p  
acceptable form of reciprocity 合理的互惠条件 0T9.M(  
acceptable rate 适当利率；适当汇率 " "%#cDR  
acceptance agreement 承兑协议 LGVlc@0'  
acceptance for honour 参加承兑 1-o V-K  
acceptor 承兑人；接受人；受票人 `D2Mss$!  
acceptor for honour 参加承兑人 ArXl=s';s4  
accident insurance 意外保险 ti2  
Accident Insurance Association of Hong Kong 香港意外保险公会 V.VJcx  
accident insurance scheme 意外保险计划 Nog(VN4I&  
accident year basis 意外年度基准 zP
E$  
accommodation 通融；贷款 x{hn2]6+eB  
accommodation bill 通融票据；空头票据 YgimJsm  
accommodation party 汇票代发人 ~ffwLgu!  
account balance 帐户余额；帐户结余 P }Te"Y  
account book 帐簿 p6[ (81  
account collected in advance 预收款项 -;Uj|^  
account current book 往来帐簿 1`l;xw1W  
account of after-acquired property 事后取得的财产报告 D#0O[F@l##  
account of defaulter 拖欠帐目
h<NRE0-  
account payable 应付帐款 <\aU"_D   
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~Z/7pP+  
account receivable 应收帐款 "% Y u wMY  
account receivable report 应收帐款报表 >| m.?{^  
account statement 结单；帐单；会计财务报表 fp;a5||5  
account title 帐户名称；会计科目 bEI!Ja  
accountant's report 会计师报告 WeVi]n  
Accountant's Report Rules 会计师报告规则 39D }  
accounting and auditing procedure 会计与审计程序；会计与核数程序 4ZI_
pf  
Accounting Arrangements 《会计安排》 Oy$<QXj/  
accounting basis 会计基础 S(t{&+Wc  
accounting by Official Receiver 破产管理署署长呈交的帐目 +
tUQ  
Accounting Circular 《会计通告》 w}`3 d@  
accounting class 会计类别 9XOyj5  
accounting date 记帐日期；会计结算日期 {Hk/1KG>  
accounting for money 款项核算 %VJW@S>j/  
Accounting Officer 会计主任 sfI N)jh  
accounting period 会计报告期；会计期 . \F7tc8?  
accounting policy 会计政策；会计方针 '9q6aM/&  
accounting practice 会计惯例 [cpNiw4e  
accounting principle 会计准则 L|\Diap  
accounting record 会计记录 +)gB9DoK  
accounting report 会计报告 O-!,Jm   
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 I7G,`h+H  
Accounting Society of China 中国会计学会 xZ+]QDKC  
accounting statement 会计报表 @O/,a7Tt  
accounting system 会计制度；会计系统 T|bZ9_?+2  
accounting transaction 会计事项；帐务交易 \_U*t!  
accounting treatment 会计处理 &t_h'JX&  
accounting year 会计年度 JXm?2/  
accretion 增值；添加 ny1 \4C  
accrual 应计项目；应累算数目 fA^SD"xf  
accrual basis 应计制；权责发生制 >FF1)~  
accrual basis accounting 应计制会计；权责发生制会计 L_?$ayZ;  
accrue 应累算；应计 a
5V=!OoMk  
accrued benefit 应累算利益 o5 WW{)Q  
accrued charges 应计费用 _9kIRmT{  
accrued cumulative preference share dividend 应累算的累积优先股股息 Tl3"PIb  
accrued expenses 应累算费用 6K 4+0xXv  
accrued interest payable 应付利息；应计未付利息 YoAg  
accrued interest receivable 应收利息；应计未收利息 f:vD`Fz1  
accrued right 累算权益 5\S&)ZA@  
accruing profit 应累算的利润 
98UlNP  
accumulated fiscal reserve 累积财政储备 [`n
Y2[A$  
accumulated profit 累积利润；滚存溢利 9L"?wv  
accumulated reserve 累积储备 ;BVDt  
accumulation of surplus income 累积收益盈余 * nCx[  
acquired assets 既得资产 I
?M@5u  
acquisition 收购；购置；取得 Tz` ,{k  
acquisition cost 购置成本 g+|Bf&_  
acquisition expenses 购置费用 v}P!HczmMP  
acquisition of 100% interest 收购全部股权 &t6Tcy  
acquisition of control 取得控制权 6LM9e0oxy  
acquisition of fixed assets 购置固定资产 9v~5qv;  
acquisition of shell “买壳” 8 u:2,l  
acquisition price 收购价 oMc1:=EG  
act of God 天灾 40.AM1Z0f  
acting partner 执事合伙人 %nQmFIt  
active market 买卖活跃的市场；交投畅旺的市场；旺市 %3G;r\|r]  
active partner 积极参与的合伙人 38wq (  
active trading 交投活跃 sX'nn  
actual circulation 实际流通 *#h;c1aP  
actual cost 实际成本 ]^'ZiyJX  
actual expenditure 实际开支；实际支出 Q52bh'cuU  
actual income 实际入息；实际收入；实际收益 kzi|$Gs<  
actual market 现货市场 SRWg[H  
actual price 现货价；实际价格 or.\)(m#(  
actual profit 实际利润 B_&^ER5j  
actual quotation 实盘；实际价位；实际报价 5^2TfG9  
actual year basis 按实际年度计算 bQ.nFa']  
actuals 实货 qZbHMTnT6  
actuarial investigation 精算调查 e5OVq ,  
actuarial principle 精算原则 X6kaL3L}  
actuarial report 精算师报告 |Puj7Ru  
Actuarial Society of Hong Kong 香港精算学会 0jTMZ<&zZ  
actuarial valuation 精算师估值 j_c+.iET  
actuary 精算师 `M]BhW)  
ad referendum agreement 暂定协议；有待覆核的协定 PL@7KDQ  
ad valorem duty 从价税；按值征税 UABbcNW  
ad valorem duty system 从价税制 #(dhBEXPW;  
ad valorem fee 从价费 Tf[dZ(+\  
ad valorem tariff 从价关税 f{_)rsqf  
additional allowance 额外免税额 WZK :.y  
additional amount for unexpired risk 未过期风险的额外款额 }`]]b+_b>@  
additional assessable profit 补加应评税利润 #Fzb8Yo  
additional assessment 补加评税 1eiw3WU;  
additional commitment 额外承担 -0DZ::  
additional commitment vote 额外承担拨款 FG#nap{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 hS_.l}0yf  
additional dependent parent allowance 供养父母额外免税额 iT$d;5_pU  
additional provision 额外拨款 8&?p  
additional stamp duty 附加印花税 BS.=  
additional tax 补加税罚款；补加税款 C P&o%Uc*  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 )_Iz>)  
adjudged bankrupt 被裁定破产 mATH*[Y  
adjudicated bankrupt 裁定破产人 5rN7':(H!%  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Gh+f1)\FA"  
adjudication of bankruptcy 裁定破产；宣告破产 r?$&Z^  
adjudication of insolvency 裁定无力偿还债务 acae=c|X  
adjusted actual 经调整的实数；调整后的实数 }.t^D|  
adjusted current assets 经调整的流动资产；调整后的流动资产 ^O \q3HA_4  
adjusted figure 经调整的数字；调整后的数额 :D4];d>1  
adjusted liabilities 经调整的负债；调整后的负债 8]]@S"ZM,\  
adjusted loss 经调整的亏损；调整后的亏损 5Pqt_ZWy  
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 O! (85rp/  
adjusted profit 经调整的利润；调整后的利润 H &fTh  
adjusted surplus 经调整的盈余额；调整后的盈余额 DaCblX  
adjusted value 经调整的价值；调整后的价值 [yF^IlSs  
adjustment 调整；修订；理算〔保险〕 +.K*n&  
adjustment centre 调剂中心 ,!H\^Vfl  
adjustment lag 调整过程的时间差距；调整时差 #[(gIOrNn8  
adjustment mechanism 调整机制 D-D#`  
adjustment of loss 亏损调整 )Y8qWJU  
adjustment process 调整过程；调整程序 ?FDJqJM  
adjustment range 调整幅度 8})|^%@n  
administered exchange rate 受管制汇率 tWX7dspx/  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 wPQ&Di*X}  
administration expenses 行政费用 -;ER`Jqs,  
administration fee 手续费；行政费 X2{`l8%Ek  
administration in bankruptcy 破产管理 QA,*:qx  
administration order 遗产管理令 q;No"_aAd  
administrator 管理人；遗产管理人 Hh\ 4MNl  
administrator of the estate 遗产管理人 QH:>jmC{1h  
admission of debt 债项承认书 cqjl5UB  
admission of proof 接纳债权证明 ``6{T1fQS  
advance 放贷款项；垫付款项；预支款项；预付款项 Rv,Mu3\~#c  
advance account 暂支帐目；预付款帐户 1q`k}KMy  
advance compensation 预付补偿金 )*W=GY*  
advance from shareholder 股东垫款 RUqO!s~#rY  
advance pending reimbursement 预支以待日后付还 KG-y)qXu  
advanced economy 先进经济体系 *?p ^6vO  
advancement 预付；预付财产 Cy6%S).c
 
advances warrant 垫款令 wBE7Bv45  
advancing 贷出 bw020@O*  
adverse balance 逆差 7?,7TR2Ny  
adverse exchange 逆汇 (H2ylMpQt  
advertisement addressed to shareholders 在报章刊登的致股东通告 GI?PGAT  
advice for collection 托收通知书

EoKo   
advice of drawing 提款通知书；汇票通知书 YQx?* gZS  
advice of payment 付款通知 1]Lhk?4t  
Advisory Committee [Securities and Futures Commission] %rw}u"3T  
谘询委员会〔证券及期货事务监察委员会〕 HM 90Sb  
Advisory Committee on Diversification 经济多元化谘询委员会 ~;!BDLMC6  
affidavit 誓章；遗产申报誓章 V07VwVD  
affidavit of no receipt 述明无收款的誓章 @"0uM?_)-  
affiliate 联号；联营公司；附属公司 #)FDl70S8  
affiliated company 附属公司；联号；联营公司 .Nk}Z9L]k  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Ej{+U  
affordability 负担能力 J ZA*{n2  
African Development Bank [AfDB] 非洲开发银行 R qnWtE  
after-acquired property 事后取得的财产 @]E]W#xAn  
after-hours dealing 市后交易 pbPz$Y  
after-tax profit 税后盈利；税后利润；税后溢利 G~S))p  
agency agreement 代理协议 dDo6fP2  
agency expenses 代理机构的开支 i`R(7Z  
agency fee 代理费 ^K"ZJ6?+1  
Agency Law 《代理法》 :q(D(mK  
agent 代理人；承销人 B_!wutV@  
agent of company 公司代理人 ]I8]mUiUH  
agent's fee 代理人费；经纪费 NtqFnxm
/  
aggregate 总计；总数；总体数字 9@Q&B+!  
aggregate amount 总款额；总额 1*L^^%w  
aggregate assets and liabilities 总体资产与负债 27Cz1[oX  
aggregate at constant price 按固定价格计算的总体数字 D$QGLI9(  
aggregate demand 总需求 3Fgz)*Gu]  
aggregate gross position 总持仓量 )U]:
9)  
aggregate limit 总限额 qg|Ox*_od"  
aggregate of salaries tax 合计薪俸税 [A|(A$jl  
aggregate performance 总体表现；总体业绩 vUqe.?5  
aggregate supply 总体供应 4Q@\h=r  
aggregate surplus 总盈余 ed=n``P~}  
aggregate total 整体总额 IeH^Wm&^  
aggregate value 总值；合计价值 dV)Y,Yx0${  
aggregated basis 合计基准 X=JFWzC  
aggregated net chargeable income 合计应课税入息实额 WFRsSp2  
aggregation 合并计算；合计；总和 ~m!#FTc*  
aggregation of incomes of husband and wife 夫妇入息合并计算 n%n'1AUP:  
aggregation of property 财产的总和 R9
Ldl97'  
agio 差价；贴水 xm^N8  
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》 k]t,q$Vd  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment xna7kA  
《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< t/qo  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment bBy'v/  
《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》 Ywmyr[Uh'  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment JaA&eT|  
《香港政府和大韩民国政府关于相互促进和保护投资协定》  ccRlql(  
agreement for a settlement 授产协议 x!O
WJ/O  
agreement for assignment 转让协议 J`4Z<b53  
agreement for sale 售卖协议；买卖协议 Y
$>+U  
agreement for sale and purchase 买卖协议 PL9<*.U"=  
agreement for the payment of interest 支付利息协议 j,\tejl1  
agreement for the repayment of money 还款协议 '^8g9E.4K  
agreement of reinsurance 再保险协议 K!9y+%01  
Agricultural Bank of China 中国农业银行 NWw<B3aL  
air passenger departure tax 飞机乘客离境税 [?A&xqO3  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 HJ
c<Gwm  
airport tax 机场税 fn3*2  
alcohol duty 酒精税 K*TnUQ  
alienation 让与；让渡；转让 L^6"'#  
alimony 生活费；赡养费 p@vpd  
All Ordinaries Index [AOI] 所有普通股指数 " 98/HzR  
all risks 全险；综合险 u$apH{  
All Sales Record for Stock Market 《股票市场成交报告》 %B[YtWqm`/  
Allied Capital Resources Limited 新联财务有限公司 :wFb5"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ,?Ok[G!cm  
allocation letter 拨款信件 TFNUv<>X  
allocation of fund 分配款项；预留款项 d:A\<F  
allocation of profit 利润分配；溢利分配 +d.u##$  
allocation warrant 拨款令 t#a.}Jl  
allotment 分配；配股 8b-
7]%  
allotment notice 股份配售通知；配股通知 f+{c1fb>s  
allotment of shares 股份分配 ur?d6a  
allowable 可获宽免；免税的 $[)6H7!U)  
allowable business loss 可扣除的营业亏损 ThjUiuWe  
allowable expenses 可扣税的支出 X";TZk  
allowance 免税额；津贴；备抵；准备金 _2wAaJvA  
allowance for debts 债项的免税额 joxS+P5#  
allowance for depreciation by wear and tear 耗损折旧免税额 ]^Sd9ba  
allowance for funeral expenses 殡殓费的免税额 th5 X?so  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 C_6GOpl  
allowance for repairs and outgoings 修葺及支出方面的免税额 5P-K *C&  
allowance to debtor 给债务人的津贴 $Vo/CZW7  
alteration of capital 资本更改 =s
`XZkh  
alternate trustee 候补受托人 P;^y|0Nm  
amalgamation 合并 J>&[J!>r  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 CR%D\I$o  
ambit of charges 征税范围；收费范围 SL6mNn9c  
amended valuation 经修订的估值 Xq+!eOT  
American Commodities Exchange 美国商品交易所 VEL:JsY  
American Express Bank Limited 美国运通银行 2O?Vr" A  
American Stock Exchange 美国证券交易所 g7.7E6%H  
amortization 摊销 ll^Th >  
amount due from banks 存放银行同业的款项 =AWX +znP  
amount due from banks abroad 存放海外银行同业的款项 H0: iYHu  
amount due from holding companies 控股公司欠款 f1)HHUB  
amount due from local banks 存放本港银行同业的款项 W/#KX}4  
amount due to banks 银行同业的存款 @~JB\j9  
amount due to banks abroad 海外银行同业的存款 P]|J?$1K  
amount due to holding companies 控股公司存款 y2oB]^z&n  
amount due to local banks 本港银行同业的存款 !y.ei1diw  
amount due to outport banks 外埠银行同业的存款 KK@ &q  
amount for note issue 发行纸币的款额 ,Y`'myL8W  
amount of bond 担保契据的款额 xeJ9H~^  
amount of consideration 代价款额 !x`;>0  
amount of contribution 供款数额 ?R dmKA  
amount of indebtedness 负债款额 Mi;}.K0J  
amount of principal of the loan 贷款本金额 K#_~ !C4L  
amount of rates chargeable 应征差饷数额 :&xz5c`"04  
amount of share capital 股本额 83mlZ1jQz  
amount of sums assured 承保款额 ev~dsk6k  
amount of variation 变动幅度 m"96:v  
amount of vote 拨款数额 ;M%oQ>].[  
amount payable 应付款额 u)<Ysx8G  
amount receivable 应收款额 l0qdk#v  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pYYqGv^oa  
analysis 分析 kqj;l\N  
ancillary risk 附属风险 ck(CA(_  
annual account 周年帐目；周年帐目报表；年度决算；年结 <f7?PAd  
annual accounting date 年结日期 <9Lv4`]GU5  
annual allowance 每年免税额；年积金；年度津贴；年津 5W*7qD
[m  
annual balance 年度余额 O<}ep)mr  
annual disposable income 每年可动用收入 }wvwZ`5t  
annual estimates 周年预算 &{X{36  
annual fee 年费 b=6MFPbg  
annual general meeting 周年大会 Yh}zt H  
annual growth rate 年增率；每年增长率 LEYWH%y  
annual long-term supplement 长期个案每年补助金 %1Vu=zCAW  
annual pensionable emolument 可供计算退休金的年薪  f$:7A0  
annual report 年报 _<Hb(z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ( rA\_FOJ  
annual return 周年报表；周年申报表；每年报税表格 ^L>MZA ?  
Annual Return Rules 《周年报表规则》 #Tr;JAzVjG  
annual review of consumer prices 每年消费物价回顾 J xA^DH  
annual roll-forward basis 逐年延展方式 #pS]k<o%1  
annual salary 年薪 xI=}z
 
annual statement 年度报表；年度决算表 $sU5=,
  
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 _fczE~O/  
annuitant 年金受益人 P5'iYahCq_  
annuity 年金 XkMs
  
annuity contract 年金合约 t/l!KdY$  
annuity on human life 人寿年金 FY1},sq  
antecedent debt 先前的债项 sN}s61  
ante-dated cheque 倒填日期支票 <'PR;g^#  
anticipated expenditure 预期开支 v
7s]  
anticipated net profit 预期纯利 h Jfa_  
anticipated revenue 预期收入 .8u$z`j  
anti-inflation measure 反通货膨胀措施 "Y
"t2l_n  
anti-inflationary stance 反通货膨胀立场 F
K4nz2&4  
apparent deficit 表面赤字 '5|Q<5!o  
apparent financial solvency 表面偿债能力 CL)1Q  
apparent partner 表面合伙人 vjexx_fq  
application for personal assessment 个人入息课税申请书 8>C; >v  
application of fund 资金应用 .b=M5JsyV  
application to release as liquidator and to destruct the books of accounts and documents 2ApDpH`fiJ  
申请免除清盘人职务及毁灭帐簿与文件 YQN]x}:E+4  
appointed actuary 委任精算师 Jngll  
appointed auditor 委任核数师；委任审计师 @-)<|orU4  
appointed trustee 委任的受托人 \iFMU#  
appointer 委任人 &{-oA_@  
apportioned pro rata 按比例分摊 =]_d pEEQ  
apportionment 分配；分摊 mQwk!* U  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t9Enk!@  
apportionment formula 分摊方程式 Wrf^O2  
apportionment of estate duty 遗产税的分摊 !ol hZ  
appraisal 估价；评估 4A\BGD*5  
appreciable growth 可观增长 9f\aoVX  
appreciable impact 显着影响 bE7(L $UF  
appreciable increase 可观增长 `c qH}2s#  
appreciation 增值；升值 nx!qCgo  
appreciation against other currencies 相对其他货币升值 e67c
:Z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 AijPN  
appreciation tax 增值税 =yk Rki  
appropriation 拨款；拨用；拨付 R-r+=x&  
appropriation account 拨款帐目 4*p_s8> >  
Appropriation Bill 拨款法案 R9b/?*%=9  
appropriation-in-aid system 补助拨款办法 !$:0E y(S  
approved assets 核准资产 fZka%[B  
approved basket stock 认可一篮子证券 Wo:zU  
approved budget 核准预算 u
+2xrzf  
approved charitable donation 认可慈善捐款 Yv#J`b@y  
approved charitable institution 认可慈善机构 |'V<>v.v  
approved currency 核准货币；认可货币 }aHB$}"!  
approved estimates 核准预算 _~X8/p/Qh  
approved estimates of expenditure 核准开支预算 B-y0;0  
approved overseas insurer 核准海外保险人 x
'E'jh%  
approved overseas trust company 核准海外信托公司 [?|l X$<  
approved pooled investment fund 核准汇集投资基金 lKh2LY=j  
approved provident fund scheme 认可公积金计划 N>&{Wl'y\  
approved provision 核准拨款 P.
[6s$J  
approved redeemable share 核准可赎回股份 ZI2K-z'e  
approved regional stock 认可地区性证券 gmF_~"^34  
approved retirement scheme 认可退休金计划 ZYwBw:y}y  
approved subordinated loan 核准附属贷款 p`E|SNt/W  
arbitrage 套戥；套汇；套利 f"5lOzj`C  
arbitrageur 套戥者；套汇者 <r_P? lZW  
arbitrary amount 临时款项 >5Q^9 9V  
arrangement 措施；安排；协定 (uuEjM$3%  
arrears 欠款 Pi&fwGL  
arrears of pay 欠付薪酬 OCbQB5k3  
arrears of revenue 逾期未收税款；逾期未收的帐项 Vze!/ED  
articles of association 组织章程；组织细则；组织章程细则 %fn'iKCB  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "k\Ff50  
ascertainment of profit 确定利润 pz*/4  
"Asia Clear" “亚洲结算系统” M-
&^   
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ?J^IAFy  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 'NQMZfz  
Asian Development Fund [ADF] 亚洲发展基金 p?Z+z  
Asian dollar bond 亚洲美元债券 xWenKY,  
Asian dollar market 亚洲美元市场 }AMYU>YE=  
Asian dollar rate 亚洲美元利率 t7C!}'g&'  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 |:7EJkKZ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 FT*yso:X/  
asked price 沽盘；喊价；索价；卖方报价 6SW|H"!!  
assessable income 应评税入息 ND9n1WZ&x  
assessable loss 应评税亏损 u):%5F/  
assessable profit 应评税利润 CI~hmL0  
assessable value 应评税值 wS F!Xx0  
assessed profit 估定利润 #K<=xP  
assessed value 经评估价值 uZqu xu.  
assessment 评税；评定；估价；评税单 qHC*$v#.V?  
assessment number 评税编号；估价编号 ?{@!!te@3v  
assessment of additional tax 补加税评税 i#@v_^q  
assessment of performance 业绩评估；实绩评价 gqO%^b)6  
Assessor 评税主任 b.mjQ  
asset price bubbles 资产价格泡沫 TRr4`y%  
asset-backed securities 具资产保证的证券 BRo R"#'  
assets accretion 资产增值 eLDL  "L  
assets and liabilities 资产与负债 a>)_ `m  
assets betterment statement 资产递增表；资产改进表 OUBgBr  
assets lending 实物放款；有抵押贷款 dN$D6*  
assets of the company passing on the death 死者去世时转移的公司资产 3&a*]
  
assets pledged as security for liabilities 用作负债抵押的资产 X*0eN3o.  
assets portfolio 资产投资组合 C)&gL=O*$  
assets price 资产价格 _-|yCo  
assets quality 资产质素 tKs4}vW  
assets realization 资产变现 D*d 3w  
assets refinancing arrangement 资产再集资安排 GM9]>"#o\  
assets securitization 资产证券化 +s+PnZ%0V  
assets situated outside Hong Kong 在香港以外地方的资产 wa(Wit"-  
assets stripping 削减资产；拆卖资产 T9<H%iF  
assets value 资产值 ;i-D~Np|  
assignee 承让人 ^huBqEs  
assignment 转让；转让书；转让契 VuO)  
assignment of interest 权益转让 n7`.<*:  
assignment of letters patent and trade mark 专利证书及商标转让 Sq?6R}q%  
assignment of property 物业转让；物业转让书 eSvc/CU
 
assignment right 转让权 ;4S [ba1/  
assignor 转让人 ?v
)"%.  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 A_6/umF[ZA  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 >"sKfiM)b  
associate member 附属会员 6bRQL}[  
associated body corporate 相联法人团体 6,g5To#vw  
associated company 相联公司；联属公司 r$3~bS$]  
associated corporation 相联法团 N) V7yo?  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 1v[#::Bs  
公认会计师公会〔英国〕 _Sk<S  
Association of Futures Exchange Brokers 香港期货经纪协会 ;8%@
Lan  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Ivt)Eg  
association of underwriters 承保人组织 ?VOs:sln  
assumption of control 接管 nI|Lx`*v  
assurance 担保；保险；转易；转易书 =AnZ>6  
assurance of interest 权益的转易 c~0VNuN  
at 19XX price 按一九ＸＸ年价格计算 eHnei F  
at a discount 按赔价计算；按贴水价格计算；打折扣 YVZSKU  
at a premium 按溢价计算；按升水价格计算 Ow($\,  
at call 通知付款；按通知 g1hg`qBBW  
at constant market price 按固定市价计算 &23ss/  
at constant price 按固定价格计算 COkLn)+0  
at cost 按成本计算 (7Ca\H3$  
at current market price 按当时市价计算；按现时市价计算 /k3n{?$/  
at current price 按当时价格计算；按现时价格计算 )qe$rD;N  
at factor cost 按要素成本计算；按生产要素成本计算 G5XnGl}Q  
at money-of-the-day price 按付款当日价格计算 gKm~cjCB`~  
at or better 按指定或较佳价位〔买卖指令〕 e u=f-HW]  
at par 按面值计算；平价 K&Wv.}=V  
at sight 见票即付 ]Gd]KP@S  
at the close 按收市盘 VtPoc(o4]  
at the opening 按开市盘 kGBl)0pr`x  
attestation 见证；见证条款 PU@U@  
at-the-money option 平价期权 i*cE  
attorney 受权人；受托代表人 AVevYbucB  
attornment 新拥有人承认书 2fL88/'  
attributable profit 可归属利润 I8-&.RE  
attributable share value 可归属股份价值 QLpTz"H  
Auckland Stock Exchange 奥克兰证券交易所 d=+Lv<  
auction 拍卖 /bNVgK`L5  
auctioneer 拍卖商 L/ICFa.G  
audit 审计；核数 {L2Gb(YLW  
Audit Commission 审计署 2Z IpzH/8  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 8w@W8(3B  
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〕 u7y7  
audit review 帐目审查 nE"b`  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 .}hZ7>4-  
audited account 审计帐目；经审计的帐目 NM.f0{:cj  
audited annual account 经审计的周年帐目 ^kR^ QL$  
audited balance sheet 经审计的资产负债表 n'ca*E(  
auditor 核数师；核数主任；审计师 ->"h5h  
auditor's certificate 核数师证明书；审计师证明书 gU 2c--`  
auditor's report 核数师报告；审计师报告 d8BK
/b  
Aussie bond 澳元债券 KJvJUq  
austerity budget 紧缩预算 6'sFmC  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 x_H7=\pX
]  
Australia All Ordinaries Index 澳洲所有普通股票指数 PEQvEruZ}  
Australian Dollar [AUD] 澳元 rbJ)RN^.  
Australian Options Market 澳大利亚期权市场 n5,Pq+[  
Australian Securities Commission 澳洲证券事务监察委员会 &<#BsFz  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Kn9=a-b?,  
Australian Stock Exchange 澳大利亚证券交易所 [>]VN)_J5  
Austrian Schilling [ATS] 奥地利先令 u2.r,<rC*Q  
authentication 认证；鉴证 @Qsg.9N3K  
authority to purchase 委托购买证；委购书 OAnn`*5Up  
authorization 认可；核准；授权；授权书 OrH1fhh   
authorization by direction 指示授权 zH\;pmWiN9  
authorization by instruction 指令授权 j n&9<"W  
authorization by warrant 令状授权 m+gG &`&u  
authorization of unit trust 单位信托的认可 %Pvb>U(Xs  
authorized agent 指定代理人 !\k#{ 1[!  
authorized capital 法定资本 y88}f&z#5  
authorized clerk 出市员 ,
"MUfZ  
authorized dealer 认可交易商 buM>^A"  
authorized financial institution 认可财务机构 Xi`U`7?D(=  
authorized fund 认可基金 [@FeRIu8  
authorized fund house 获授权的基金公司；认可基金公司 WO*WAP)n  
authorized institution 认可机构 fvBC9^3  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 zl8\jP  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 I(kIHjV|  
authorized insurer 获授权保险人；获认可承保人 ) ImIPSL  
authorized investment 特准投资项目 q2U"k  
authorized person 获授权人 <!HDtN  
authorized representative 获授权代表 +&zuI  
authorized share capital 法定股本 7Caap/L:  
automated quotation system 自动报价系统 o >4>7  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] U+A(.+d.  
自动交易系统〔香港期货交易所有限公司〕 Ky~~Cd$  
automatic adjustment mechanism 自动调整机制 7u3b aM  
automatic adjustment system 自动调整系统 @/2wmza%2  
Automatic Clearing House 自动票据交换所 fF]&{b~wk  
automatic exchange rates accumulation system 自动化汇率累集系统 _TcQ12H 5<  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 i.dAL)V  
automatic teller machine [ATM] 自动柜员机 P;91C'T-x  
autopay 自动转帐 ]}Hv,a   
available assets 可用资产 ^d$e^cU  
available fiscal reserve 现存财政储备 U &k3  
available profit 可用利润 ?}Ptb&Vk(  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 F1[[fH  
average 平均；平均数；海损 VKfHN_m*  
average basic salary 平均基本薪金 /ykxVCvAt  
average consumer expenditure 平均消费开支；一般消费开支
{kO:HhUg  
average cost 平均成本 J2k'Ke97o  
average cost of land production 增辟土地平均成本 <W|{)U?p  
average daily turnover 平均每日成交额 kX .1#%Ex  
average daily wage rate 平均每日工资率 b6$A@b  
average expenditure pattern 平均开支模式 9oN'.H^  
average growth rate 平均增长率 m3!MHe~t  
average net fixed assets 固定资产平均净值 TV>R(D3T/  
average of relatives 相对价格平均数 8;BwzRtgT  
average price 平均价格 `TR9GWU+B  
average propensity to consume 平均消费倾向；一般消费倾向 "uERa(i  
average propensity to save 平均储蓄倾向；一般储蓄倾向 w]YyU5rhS  
average rate 平均率 ej53O/hP  
average revenue 平均收入；平均收益 .0;k|&eBD  
average stock 平均库存；平均存货 0YRYCO$  
average yearly rent 平均年租 _q4dgi z  
avoidance of double taxation 避免双重课税 CbaAnm1  
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 @%85k/(  
X?xm1|\  
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