一些有用的会计术语(也不知道发的地方对不对)A

A: =;L*<I  
A share Ａ股；甲类股份 qUJ aeQ  
abatement of tax 减税；减扣免税额 zJN7<sv  
ABN AMRO Bank N.V. 荷兰银行 BlC<`2S  
above-the-line expenditure 线上项目支出；经常预算支出 xL "!~dN  
above-the-line receipt 线上项目收入；经常预算收入 =:I+6PlF@  
ABSA Asia Limited 南非联合亚洲有限公司 ,H kj1x  
absolute change 绝对数值变更 zj{s}*  
absolute expenditure 实际开支 Yl^mAS[w&  
absolute guideline figure 绝对准则数字 Z;DCI-Wg  
absolute interest 绝对权益 dJk9@u  
absolute order of discharge 绝对破产解除令 ,!QV>=  
absolute profit margin 绝对利润幅度 ;0%OB*lcgE  
absolute value 实值；绝对值  iThSt72  
absolutely vested interest 绝对既得权益 83Ou9E!W  
absorbed cost 已吸收成本；已分摊成本 gzn^#3b  
absorption 吸收；分摊；合并 a2@c%i  
absorption rate 吸收率；摊配率；分摊率 K7)kS  
ACB Finance Limited 亚洲商业财务有限公司 !36]ud&  
acceptable form of reciprocity 合理的互惠条件 \Y|*Nee}XP  
acceptable rate 适当利率；适当汇率 YT
aLjITG  
acceptance agreement 承兑协议 R^&q-M=O[  
acceptance for honour 参加承兑 8Cx^0  
acceptor 承兑人；接受人；受票人 KOSM]c\H  
acceptor for honour 参加承兑人 YK#fa2ng  
accident insurance 意外保险 0y#Ih {L  
Accident Insurance Association of Hong Kong 香港意外保险公会 +0$/y]k  
accident insurance scheme 意外保险计划 *C

|  
accident year basis 意外年度基准 ^s:y/Kd  
accommodation 通融；贷款 :l u5Uu~  
accommodation bill 通融票据；空头票据 O6s.<`\  
accommodation party 汇票代发人 iJh!KEy~A5  
account balance 帐户余额；帐户结余 Sm{>rR  
account book 帐簿 -G|a*^  
account collected in advance 预收款项 9J-b6,  
account current book 往来帐簿 %VNlXHO.  
account of after-acquired property 事后取得的财产报告 r7mD{0s*  
account of defaulter 拖欠帐目 QO;4}rq  
account payable 应付帐款 KW3+luI6  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Li{~=S@N*  
account receivable 应收帐款 2[yBD-":  
account receivable report 应收帐款报表 N:5[,O<m_  
account statement 结单；帐单；会计财务报表 |UUdz_i!:  
account title 帐户名称；会计科目 r?$?;%|C  
accountant's report 会计师报告 w}cY6O,1  
Accountant's Report Rules 会计师报告规则 dl]#
 
accounting and auditing procedure 会计与审计程序；会计与核数程序 }:Z9Vc ZP`  
Accounting Arrangements 《会计安排》 k ]a*&me  
accounting basis 会计基础 'fd1Pj9~$  
accounting by Official Receiver 破产管理署署长呈交的帐目 ib6^x:HGU  
Accounting Circular 《会计通告》 ()T[$.(  
accounting class 会计类别 G=9d&
N  
accounting date 记帐日期；会计结算日期 a:STQk V  
accounting for money 款项核算 ^%T7.1'x  
Accounting Officer 会计主任 io2)1cE&f  
accounting period 会计报告期；会计期 R!\EKH  
accounting policy 会计政策；会计方针 3,X/,'  
accounting practice 会计惯例 :Ixx<9c.  
accounting principle 会计准则 9"{W,'r&d  
accounting record 会计记录 j7QX,_Q  
accounting report 会计报告 ?uLeFD  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {tP%epQ  
Accounting Society of China 中国会计学会 B2=\2<  
accounting statement 会计报表 o2H1N~e#c  
accounting system 会计制度；会计系统 WN]<q`.  
accounting transaction 会计事项；帐务交易 'I}:!Z  
accounting treatment 会计处理 J4$! 68  
accounting year 会计年度 .^(/n9|o-  
accretion 增值；添加 YPDf Y<?v  
accrual 应计项目；应累算数目 v6(E3)J7  
accrual basis 应计制；权责发生制 256LHY|6  
accrual basis accounting 应计制会计；权责发生制会计 y2L#:[8  
accrue 应累算；应计 uq3{hB#  
accrued benefit 应累算利益 F"+o@9]  
accrued charges 应计费用 m` AK~O2  
accrued cumulative preference share dividend 应累算的累积优先股股息 D=f7NVc>Q  
accrued expenses 应累算费用 {}~:&.D  
accrued interest payable 应付利息；应计未付利息 YvL?j  
accrued interest receivable 应收利息；应计未收利息 Y$>-%KcKeI  
accrued right 累算权益 $rB3m~c|  
accruing profit 应累算的利润 )eeN1G`rDE  
accumulated fiscal reserve 累积财政储备 3 fj  
accumulated profit 累积利润；滚存溢利 T.e.{yO  
accumulated reserve 累积储备 7j<e)"  
accumulation of surplus income 累积收益盈余 Dr3n+Q  
acquired assets 既得资产 m|tC24  
acquisition 收购；购置；取得 Y,S\2or$  
acquisition cost 购置成本 ZfAzc6J?\  
acquisition expenses 购置费用 6]cryf&b  
acquisition of 100% interest 收购全部股权 }=](p-]5  
acquisition of control 取得控制权 5f'DoT  
acquisition of fixed assets 购置固定资产 alMYk  
acquisition of shell “买壳” 1Nn@L2b 2  
acquisition price 收购价 Yf_6PGNzX  
act of God 天灾 ;r\(p|e  
acting partner 执事合伙人 q6#<[ 4?  
active market 买卖活跃的市场；交投畅旺的市场；旺市 R6;Phdh<>  
active partner 积极参与的合伙人 b,H[I!. %  
active trading 交投活跃 I5ss0JSl/  
actual circulation 实际流通 ={2!c0s  
actual cost 实际成本 nwI3|&  
actual expenditure 实际开支；实际支出 gO?44^hMe  
actual income 实际入息；实际收入；实际收益 e0,'+;*=g  
actual market 现货市场 h+~P"i}&\  
actual price 现货价；实际价格 K-vWa2  
actual profit 实际利润 d
;[u8t  
actual quotation 实盘；实际价位；实际报价 M5L{*>4|6  
actual year basis 按实际年度计算 R{Z-m2La  
actuals 实货 66&EBX}  
actuarial investigation 精算调查 >zvY\{WY  
actuarial principle 精算原则 IV16d  
actuarial report 精算师报告 Oft arD  
Actuarial Society of Hong Kong 香港精算学会 `1` f*d v  
actuarial valuation 精算师估值 ~!iQ6N?PY  
actuary 精算师 B/f0P(7  
ad referendum agreement 暂定协议；有待覆核的协定  }alj[)  
ad valorem duty 从价税；按值征税 B1 0+*p(  
ad valorem duty system 从价税制 #^#Kcg  
ad valorem fee 从价费 hi2sec|;<  
ad valorem tariff 从价关税 k
lOp ^w  
additional allowance 额外免税额 rnFM/GAy  
additional amount for unexpired risk 未过期风险的额外款额 c~,23wP1  
additional assessable profit 补加应评税利润 U'( sn  
additional assessment 补加评税 }ucIH@U{  
additional commitment 额外承担 c{#yx_)V&  
additional commitment vote 额外承担拨款 \0;(VLN'U  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *O$CaAr\s  
additional dependent parent allowance 供养父母额外免税额 8;P2A\X  
additional provision 额外拨款 i%Z2wP.o  
additional stamp duty 附加印花税 1MsWnSvzf  
additional tax 补加税罚款；补加税款 '!h/B;*(  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 qem(s</:  
adjudged bankrupt 被裁定破产 ,<,:8B  
adjudicated bankrupt 裁定破产人 &a)eJF]:!  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 q0mOG^  
adjudication of bankruptcy 裁定破产；宣告破产  NW9n  
adjudication of insolvency 裁定无力偿还债务 ?8@>6IXn  
adjusted actual 经调整的实数；调整后的实数 u0)7i.!M  
adjusted current assets 经调整的流动资产；调整后的流动资产 p0p4Xh1e  
adjusted figure 经调整的数字；调整后的数额 'X
OX@UH d  
adjusted liabilities 经调整的负债；调整后的负债 e;YW6}'}  
adjusted loss 经调整的亏损；调整后的亏损 mABe'"8  
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 b;mSQ4+  
adjusted profit 经调整的利润；调整后的利润 \uOdALZ  
adjusted surplus 经调整的盈余额；调整后的盈余额 iTo k[uJ}  
adjusted value 经调整的价值；调整后的价值 `s#Hq\C  
adjustment 调整；修订；理算〔保险〕 *ZSdl0e  
adjustment centre 调剂中心 A~(l{g  
adjustment lag 调整过程的时间差距；调整时差 2(!fg4#+  
adjustment mechanism 调整机制 zdun,`6  
adjustment of loss 亏损调整 )vB2!H/  
adjustment process 调整过程；调整程序 y %8op:'  
adjustment range 调整幅度 V}w;Y?]J  
administered exchange rate 受管制汇率 aT  l c  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 M[

5[N{  
administration expenses 行政费用 ks;%*d  
administration fee 手续费；行政费 +#J,BKul  
administration in bankruptcy 破产管理 \$*$='6"  
administration order 遗产管理令 t=euE{c  
administrator 管理人；遗产管理人 Kr`]_m  
administrator of the estate 遗产管理人 #_ C  
admission of debt 债项承认书 !G5a*8]  
admission of proof 接纳债权证明 Z(0@1l`Z-`  
advance 放贷款项；垫付款项；预支款项；预付款项 :VmHfOO  
advance account 暂支帐目；预付款帐户 kdx y\ jA  
advance compensation 预付补偿金 2 +5e0/_V  
advance from shareholder 股东垫款 ZUXr!v/R:1  
advance pending reimbursement 预支以待日后付还 lG<hlYckv  
advanced economy 先进经济体系 E .6HpIx  
advancement 预付；预付财产 4A`NJ  
advances warrant 垫款令 -|yb[~3  
advancing 贷出 AF,BwLN  
adverse balance 逆差 HG>j5  
adverse exchange 逆汇 wmr-}Y!9u%  
advertisement addressed to shareholders 在报章刊登的致股东通告 4b]a&_-}  
advice for collection 托收通知书 %~|HFYd  
advice of drawing 提款通知书；汇票通知书 "%2xR[NF  
advice of payment 付款通知 ~vdkFc(8B  
Advisory Committee [Securities and Futures Commission] W{cY
6@  
谘询委员会〔证券及期货事务监察委员会〕
Q-TV*FD.  
Advisory Committee on Diversification 经济多元化谘询委员会 &:*q_$]Oz  
affidavit 誓章；遗产申报誓章 9~IQw#<  
affidavit of no receipt 述明无收款的誓章 0"k|H&  
affiliate 联号；联营公司；附属公司 [p r"ZQ]  
affiliated company 附属公司；联号；联营公司 Y]`.InG@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 6qvp*35Cx  
affordability 负担能力 he3SR@\T  
African Development Bank [AfDB] 非洲开发银行 rd|uz4d  
after-acquired property 事后取得的财产 Z^
KA  
after-hours dealing 市后交易 bBxw#_3A?E  
after-tax profit 税后盈利；税后利润；税后溢利 G`=r^$.3WB  
agency agreement 代理协议 9<CG s3\  
agency expenses 代理机构的开支 "v*8_El  
agency fee 代理费 1[nG}  
Agency Law 《代理法》 ]Al;l*
yw  
agent 代理人；承销人 J<n+\F-s  
agent of company 公司代理人 IputF<p  
agent's fee 代理人费；经纪费 v]:=K-1n  
aggregate 总计；总数；总体数字 }_.
:+H!@  
aggregate amount 总款额；总额 mZk0@C&:6  
aggregate assets and liabilities 总体资产与负债 1m<RwI3s  
aggregate at constant price 按固定价格计算的总体数字 qUF'{K   
aggregate demand 总需求 eKZ%2|+j!7  
aggregate gross position 总持仓量 |w}w.%  
aggregate limit 总限额 6`01EIk  
aggregate of salaries tax 合计薪俸税 em@EDMvI  
aggregate performance 总体表现；总体业绩 jZfx Jm  
aggregate supply 总体供应 U$&hZ_A  
aggregate surplus 总盈余 iGXI6`F"  
aggregate total 整体总额 `xS{0P{uj  
aggregate value 总值；合计价值 G)=HB7u[a  
aggregated basis 合计基准 [V#r7a  
aggregated net chargeable income 合计应课税入息实额 ^S)TO
}e  
aggregation 合并计算；合计；总和 [(LV
  
aggregation of incomes of husband and wife 夫妇入息合并计算 p 5u_1U0  
aggregation of property 财产的总和 )QKf7 [:  
agio 差价；贴水 {C*\O)Gep  
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》 u9-nt}hGYM  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 6&v?)o  
《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》 }`_@'4:t  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0O!cN_l|  
《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》 iyx>q!P  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment o(A|)c4k  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;bu#8,  
agreement for a settlement 授产协议 T0HuqJty  
agreement for assignment 转让协议 W\*-xf|"d  
agreement for sale 售卖协议；买卖协议 }b3/b  
agreement for sale and purchase 买卖协议 8Ad606  
agreement for the payment of interest 支付利息协议 %6j)=IOts  
agreement for the repayment of money 还款协议 Q<tu)Qo  
agreement of reinsurance 再保险协议 4NEq$t$Jn  
Agricultural Bank of China 中国农业银行 zQ
y"m-Q  
air passenger departure tax 飞机乘客离境税 3ucP(Ex@tg  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 CCijf]+  
airport tax 机场税 6w3R'\9  
alcohol duty 酒精税 pz^<\  
alienation 让与；让渡；转让 XP[uF ;w  
alimony 生活费；赡养费 K5Wg"^AHY/  
All Ordinaries Index [AOI] 所有普通股指数 I lR\  #  
all risks 全险；综合险 ?gGt2O1J  
All Sales Record for Stock Market 《股票市场成交报告》 yQS+P8x&|]  
Allied Capital Resources Limited 新联财务有限公司 <M
?:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 EER`?Sa(  
allocation letter 拨款信件 6bc337b  
allocation of fund 分配款项；预留款项 1a0kfM$  
allocation of profit 利润分配；溢利分配 UsVMoX^  
allocation warrant 拨款令 #eP LOR&q  
allotment 分配；配股 2B~wHv  
allotment notice 股份配售通知；配股通知 lkIn%=Z  
allotment of shares 股份分配 z5\;OLJS,  
allowable 可获宽免；免税的 `XTh1Z\  
allowable business loss 可扣除的营业亏损 Upl6:xYrG  
allowable expenses 可扣税的支出 |rRO@18dA  
allowance 免税额；津贴；备抵；准备金 OY-w?'p?W  
allowance for debts 债项的免税额 6+rlXmd  
allowance for depreciation by wear and tear 耗损折旧免税额 F^aR+m  
allowance for funeral expenses 殡殓费的免税额 N8cAqr  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5}ie]/[|  
allowance for repairs and outgoings 修葺及支出方面的免税额 =iB,["s  
allowance to debtor 给债务人的津贴 9D\4n  
alteration of capital 资本更改 Uh}seB#mJj  
alternate trustee 候补受托人 d87vl13  
amalgamation 合并 PrQ?PvA<L  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vEM(bT=H  
ambit of charges 征税范围；收费范围 Zx }&c |Q  
amended valuation 经修订的估值 Z]w#vL
R  
American Commodities Exchange 美国商品交易所 vQVK$n`  
American Express Bank Limited 美国运通银行 $>M<j  
American Stock Exchange 美国证券交易所 f}c\
_}(  
amortization 摊销 z"4]5&3A  
amount due from banks 存放银行同业的款项 =`n]/L"Q  
amount due from banks abroad 存放海外银行同业的款项 mwv(
j_  
amount due from holding companies 控股公司欠款 }S-DB#6  
amount due from local banks 存放本港银行同业的款项 wbyE
;W  
amount due to banks 银行同业的存款 '&O/g<Z}q  
amount due to banks abroad 海外银行同业的存款 ^(}585b  
amount due to holding companies 控股公司存款 @*N)i?>  
amount due to local banks 本港银行同业的存款 ]Hj<IvG  
amount due to outport banks 外埠银行同业的存款 9ch#}/7B  
amount for note issue 发行纸币的款额 Z[!d*O%R_  
amount of bond 担保契据的款额 Ey{%XR+*;  
amount of consideration 代价款额 1iT\df  
amount of contribution 供款数额 k#TYKft  
amount of indebtedness 负债款额 %WG9 dYdS  
amount of principal of the loan 贷款本金额 31+;]W=  
amount of rates chargeable 应征差饷数额 {Ee>n^1  
amount of share capital 股本额 W)j|rz.  
amount of sums assured 承保款额 .Jb$l$5'w  
amount of variation 变动幅度 b<I9 MR  
amount of vote 拨款数额 UnDgu4#R`A  
amount payable 应付款额 fJ*:{48  
amount receivable 应收款额 hw_JDv+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 r5&I? 0   
analysis 分析 \b'xt  
ancillary risk 附属风险 inPJ2uBD\^  
annual account 周年帐目；周年帐目报表；年度决算；年结 C) QKPT  
annual accounting date 年结日期 SxgYjIa-  
annual allowance 每年免税额；年积金；年度津贴；年津 I7QCYB|  
annual balance 年度余额 h<l1]h+x  
annual disposable income 每年可动用收入 E{xVc;t  
annual estimates 周年预算 XALI<ZY  
annual fee 年费 *MNHT`Y^o  
annual general meeting 周年大会 a>4uiFiv  
annual growth rate 年增率；每年增长率 2g*
J  
annual long-term supplement 长期个案每年补助金 I:(m aMc  
annual pensionable emolument 可供计算退休金的年薪 NW|f7 ItX  
annual report 年报  c9''  
Annual Report on the Consumer Price Index 《消费物价指数年报》 I0AJY )R  
annual return 周年报表；周年申报表；每年报税表格 Uv_N x10  
Annual Return Rules 《周年报表规则》 PMsz`  
annual review of consumer prices 每年消费物价回顾 XB hb`AG  
annual roll-forward basis 逐年延展方式 @Fv=u  
annual salary 年薪 ){s*n=KIO  
annual statement 年度报表；年度决算表
vqslirC  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 P=L$;xgp  
annuitant 年金受益人 |6:=}dE#[  
annuity 年金 $$i.O}  
annuity contract 年金合约 .o%^'m"=D[  
annuity on human life 人寿年金 7x]4`#u  
antecedent debt 先前的债项 Sydh2d  
ante-dated cheque 倒填日期支票 ,7Y-k'7Kop  
anticipated expenditure 预期开支 a~h:qpgc  
anticipated net profit 预期纯利 bo"%0?3n  
anticipated revenue 预期收入 5\mTr)\R  
anti-inflation measure 反通货膨胀措施 1:C:?ZC#c  
anti-inflationary stance 反通货膨胀立场 n6WY&1ZE~  
apparent deficit 表面赤字 3OyS8`  
apparent financial solvency 表面偿债能力 LL^q1)o  
apparent partner 表面合伙人 P=N$qz
$U  
application for personal assessment 个人入息课税申请书 $FH18  
application of fund 资金应用 r90+,aLM#?  
application to release as liquidator and to destruct the books of accounts and documents n>,L=wV  
申请免除清盘人职务及毁灭帐簿与文件 A% Q!^d  
appointed actuary 委任精算师 (9\;A*CZ  
appointed auditor 委任核数师；委任审计师 6q<YJ.,  
appointed trustee 委任的受托人 yAT^VRbv  
appointer 委任人 {s?M*_{|  
apportioned pro rata 按比例分摊 ivO/;)=t  
apportionment 分配；分摊 hjZ}C+=O  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 CDj~;$[B  
apportionment formula 分摊方程式 C#rc@r,F  
apportionment of estate duty 遗产税的分摊 JE5  
appraisal 估价；评估 ;^ wd_  
appreciable growth 可观增长 {n3EGSP#  
appreciable impact 显着影响 uy_wp^  
appreciable increase 可观增长 cxeghy:;U  
appreciation 增值；升值 3:/'t{ ^B  
appreciation against other currencies 相对其他货币升值 xVB;s.'!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 gC%G;-gm  
appreciation tax 增值税 Agh`]XQ2  
appropriation 拨款；拨用；拨付 4nfu6Dq  
appropriation account 拨款帐目 )O+}T5c=  
Appropriation Bill 拨款法案 lv0nEj8F  
appropriation-in-aid system 补助拨款办法 -F&U  
approved assets 核准资产 cHA7Kg !  
approved basket stock 认可一篮子证券 .%BT,$1K  
approved budget 核准预算 Mk 0+D#  
approved charitable donation 认可慈善捐款 8eIUsI.o  
approved charitable institution 认可慈善机构 6dH }]~a  
approved currency 核准货币；认可货币 tbo>%kn  
approved estimates 核准预算 <^.=>Q0S\  
approved estimates of expenditure 核准开支预算 }_tln  
approved overseas insurer 核准海外保险人 `cz2DR-"  
approved overseas trust company 核准海外信托公司 KAA-G2%M  
approved pooled investment fund 核准汇集投资基金 n>3U_yt6b  
approved provident fund scheme 认可公积金计划 V!%jf:k  
approved provision 核准拨款 IH48|sa  
approved redeemable share 核准可赎回股份 ~\p]~qQ\K  
approved regional stock 认可地区性证券 ] H~4  
approved retirement scheme 认可退休金计划 b2(RpY
2Y  
approved subordinated loan 核准附属贷款 a?} .Fs  
arbitrage 套戥；套汇；套利 zIC;7 5#  
arbitrageur 套戥者；套汇者 E9\vA*a  
arbitrary amount 临时款项 '#NcZy  
arrangement 措施；安排；协定 k-V,~c  
arrears 欠款 ~9^)wCM+  
arrears of pay 欠付薪酬 UrlM%Jnq1  
arrears of revenue 逾期未收税款；逾期未收的帐项 5S Xn?  
articles of association 组织章程；组织细则；组织章程细则 @5
3k8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 'X).y1'  
ascertainment of profit 确定利润 0<"k8 k@J  
"Asia Clear" “亚洲结算系统” <tpmUA[]  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 'crlA~&#/  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 c5q9LQ/  
Asian Development Fund [ADF] 亚洲发展基金 ?SQE5Z  
Asian dollar bond 亚洲美元债券 T#%/s?_>.  
Asian dollar market 亚洲美元市场 Sgim3):Z  
Asian dollar rate 亚洲美元利率 5*PYT=p}  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 `0H g y=  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 c$S{^IQ  
asked price 沽盘；喊价；索价；卖方报价 cEW0;\
$  
assessable income 应评税入息 2M<R(W!&  
assessable loss 应评税亏损 8,D 2^Gg  
assessable profit 应评税利润 (@X~VACT  
assessable value 应评税值 Wc3kO'J  
assessed profit 估定利润 fy@avo9  
assessed value 经评估价值 Dih6mTP{  
assessment 评税；评定；估价；评税单 r?m+.fJB  
assessment number 评税编号；估价编号 ^L1L=c;,  
assessment of additional tax 补加税评税 7g=2Z[o  
assessment of performance 业绩评估；实绩评价 k$5 s{q  
Assessor 评税主任 f:*vr['d  
asset price bubbles 资产价格泡沫 G)#$]diNuX  
asset-backed securities 具资产保证的证券 1"8yLvtn  
assets accretion 资产增值 
:(dHY  
assets and liabilities 资产与负债 a8u9aEB  
assets betterment statement 资产递增表；资产改进表 J]W5[)L  
assets lending 实物放款；有抵押贷款 <9ig?{'  
assets of the company passing on the death 死者去世时转移的公司资产 o)6pA^+  
assets pledged as security for liabilities 用作负债抵押的资产 h1 WT
  
assets portfolio 资产投资组合 sAo& uZ  
assets price 资产价格 W)'*m-I  
assets quality 资产质素 MUOa@O,  
assets realization 资产变现 bQe^Px5 !.  
assets refinancing arrangement 资产再集资安排 4p;aS$Q  
assets securitization 资产证券化 4v p  
assets situated outside Hong Kong 在香港以外地方的资产 ~/NKw:  
assets stripping 削减资产；拆卖资产 ZZQG?("S'  
assets value 资产值 IcP)FB4  
assignee 承让人 4=uhh  
assignment 转让；转让书；转让契 64Lx-avf  
assignment of interest 权益转让 R [H+qr  
assignment of letters patent and trade mark 专利证书及商标转让 Yw _+`,W   
assignment of property 物业转让；物业转让书 0!
[ +Q4"  
assignment right 转让权 a{!QOX%K  
assignor 转让人 8u[-'pV!  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 w6`9fX6{h  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 5tQ1fJze  
associate member 附属会员 aKU*j9A?;Z  
associated body corporate 相联法人团体 Q 4CjA3  
associated company 相联公司；联属公司 #T`t79*N  
associated corporation 相联法团 8x`.26p  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] )
9,  
公认会计师公会〔英国〕 ys_`e  
Association of Futures Exchange Brokers 香港期货经纪协会 B1]bRxwn?  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕  zYXV;  
association of underwriters 承保人组织 f}guv~K  
assumption of control 接管 =U|N=/y#hJ  
assurance 担保；保险；转易；转易书 1+b{}d  
assurance of interest 权益的转易 '|;X0fD  
at 19XX price 按一九ＸＸ年价格计算 'mI'dG  
at a discount 按赔价计算；按贴水价格计算；打折扣 |AZg*T3:W  
at a premium 按溢价计算；按升水价格计算 yA{W  
at call 通知付款；按通知 E{6~oZ#L  
at constant market price 按固定市价计算 (}.@b|s  
at constant price 按固定价格计算 Y
*_)h\f  
at cost 按成本计算 <2C7<7{7  
at current market price 按当时市价计算；按现时市价计算 A!1
;}x  
at current price 按当时价格计算；按现时价格计算 |t$Ma'P  
at factor cost 按要素成本计算；按生产要素成本计算 H>r!i4l  
at money-of-the-day price 按付款当日价格计算 3_JCU05H}  
at or better 按指定或较佳价位〔买卖指令〕 TW !&p"Us+  
at par 按面值计算；平价 (&$VxuJ+6y  
at sight 见票即付 !lo/xQ<  
at the close 按收市盘 6c0>gUQx-  
at the opening 按开市盘 /0\ mx4u  
attestation 见证；见证条款 G0E121`h  
at-the-money option 平价期权 ,C3,TkA]  
attorney 受权人；受托代表人 }kg ye2[  
attornment 新拥有人承认书 u!1{Vt87  
attributable profit 可归属利润 M
$f7sx  
attributable share value 可归属股份价值 XMG]Wf^%\<  
Auckland Stock Exchange 奥克兰证券交易所 \uss Uv  
auction 拍卖 )M2F4[vcb  
auctioneer 拍卖商 ;Eu3[[V  
audit 审计；核数 s3Cc;#  
Audit Commission 审计署 J>d.dq>r  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] m%?V7-9!k  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 @F(mi1QO  
audit review 帐目审查 X.`
~>`8  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 n~VD uKn9  
audited account 审计帐目；经审计的帐目 <nEi<iAY>U  
audited annual account 经审计的周年帐目 G "P4-  
audited balance sheet 经审计的资产负债表 f6$b s+oP  
auditor 核数师；核数主任；审计师 q -8t'7  
auditor's certificate 核数师证明书；审计师证明书 3Hf0MAt  
auditor's report 核数师报告；审计师报告 .s$
z/Jv  
Aussie bond 澳元债券 ;c$J=h]  
austerity budget 紧缩预算 .k,YlFvj  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 CdL< *AH  
Australia All Ordinaries Index 澳洲所有普通股票指数 0527Wj  
Australian Dollar [AUD] 澳元 |Ph3#^rM?  
Australian Options Market 澳大利亚期权市场 "`N-*;*W  
Australian Securities Commission 澳洲证券事务监察委员会 \W,I?Kx$  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 36US5ef  
Australian Stock Exchange 澳大利亚证券交易所 B=|cS;bM$3  
Austrian Schilling [ATS] 奥地利先令 X$/2[o#g  
authentication 认证；鉴证 dH
( ('u[  
authority to purchase 委托购买证；委购书 a22XDes=  
authorization 认可；核准；授权；授权书 q+,Q<2J  
authorization by direction 指示授权 Jmx Ko+-  
authorization by instruction 指令授权 4@xE8`+bG  
authorization by warrant 令状授权 1?Z4K/  
authorization of unit trust 单位信托的认可 ;;&}5jc
V  
authorized agent 指定代理人 hlt[\LP=$  
authorized capital 法定资本 n_'{^6*O  
authorized clerk 出市员 +>JjvYx}\  
authorized dealer 认可交易商 [z7bixN  
authorized financial institution 认可财务机构 J4Dry<  
authorized fund 认可基金 Mw9 \EhA  
authorized fund house 获授权的基金公司；认可基金公司 V')0 Mr  
authorized institution 认可机构 $ImrOf^qt  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Y`?-VaY  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Agrk|wPK  
authorized insurer 获授权保险人；获认可承保人 s.8{5jVG  
authorized investment 特准投资项目 :6%Z]tt  
authorized person 获授权人 B7imV@<  
authorized representative 获授权代表 s&j-\bOic9  
authorized share capital 法定股本 =hl}.p  
automated quotation system 自动报价系统 DK}"b}Fvq  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] gCyW Vp  
自动交易系统〔香港期货交易所有限公司〕 {T].]7Z  
automatic adjustment mechanism 自动调整机制 D= 7c(  
automatic adjustment system 自动调整系统 >t7x>_~   
Automatic Clearing House 自动票据交换所 $tl\UH7%2  
automatic exchange rates accumulation system 自动化汇率累集系统 F:aILx  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕  W%\C_  
automatic teller machine [ATM] 自动柜员机 {s;U~!3aY  
autopay 自动转帐 ElUEteZ  
available assets 可用资产 6uR^%W8]  
available fiscal reserve 现存财政储备 }NB}"%2  
available profit 可用利润 B$Kn1 k  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 "yW:\   
average 平均；平均数；海损 7%sdtunf`  
average basic salary 平均基本薪金 m)oJFF  
average consumer expenditure 平均消费开支；一般消费开支 0V?F'<qy  
average cost 平均成本 8g7<KKw  
average cost of land production 增辟土地平均成本 -44&#l^}_u  
average daily turnover 平均每日成交额 j)q\9#sI/(  
average daily wage rate 平均每日工资率 &4_qF^9J  
average expenditure pattern 平均开支模式 i&n'N8D@  
average growth rate 平均增长率 /t(C>$ }p  
average net fixed assets 固定资产平均净值 &iV{:)L  
average of relatives 相对价格平均数 vhhC> 7  
average price 平均价格 h yv2SxP*  
average propensity to consume 平均消费倾向；一般消费倾向 2PG [7u^  
average propensity to save 平均储蓄倾向；一般储蓄倾向 "Iix )Ue  
average rate 平均率

g&{9VK6.  
average revenue 平均收入；平均收益 =z8f]/k*>  
average stock 平均库存；平均存货 i7ly[6{^pr  
average yearly rent 平均年租 VH:]@x//{  
avoidance of double taxation 避免双重课税 yDGVrc'  
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 7hcNf,  
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