一些有用的会计术语(也不知道发的地方对不对)A

A: g+bc4eU  
A share Ａ股；甲类股份 & w&JE]$ 5  
abatement of tax 减税；减扣免税额 F\^9=}b_i  
ABN AMRO Bank N.V. 荷兰银行 ifHQ2Ug9  
above-the-line expenditure 线上项目支出；经常预算支出 #/=s74.b  
above-the-line receipt 线上项目收入；经常预算收入 S|CN)8Jsi  
ABSA Asia Limited 南非联合亚洲有限公司 @A GM=v  
absolute change 绝对数值变更 *I:^g  
absolute expenditure 实际开支 \Z{
6j&;  
absolute guideline figure 绝对准则数字 \7n ;c  
absolute interest 绝对权益 [AstD9  
absolute order of discharge 绝对破产解除令 =aX;-
 
absolute profit margin 绝对利润幅度 ]+@@{?0  
absolute value 实值；绝对值 VJ8cls<  
absolutely vested interest 绝对既得权益 7O',X Y  
absorbed cost 已吸收成本；已分摊成本
JPJ&k(P  
absorption 吸收；分摊；合并 b=amd*  
absorption rate 吸收率；摊配率；分摊率 x|g>Zd/n  
ACB Finance Limited 亚洲商业财务有限公司 V+G.TI P  
acceptable form of reciprocity 合理的互惠条件 nd_+g2x'  
acceptable rate 适当利率；适当汇率 \
qj4v^\  
acceptance agreement 承兑协议 H
RS^91aK  
acceptance for honour 参加承兑 TmZsC5  
acceptor 承兑人；接受人；受票人 |=&[sC  
acceptor for honour 参加承兑人 j>Ce06G  
accident insurance 意外保险 )zzZYs&|  
Accident Insurance Association of Hong Kong 香港意外保险公会 Q"itV&d
,  
accident insurance scheme 意外保险计划 &Azfpv  
accident year basis 意外年度基准 + :4 F@R  
accommodation 通融；贷款 U.g7'`Z<  
accommodation bill 通融票据；空头票据 _V
ul9=  
accommodation party 汇票代发人 C^oj/}^  
account balance 帐户余额；帐户结余 v50w}w'  
account book 帐簿 <Ih)h$8`  
account collected in advance 预收款项 E]Dcb*t  
account current book 往来帐簿 n]{sBI3  
account of after-acquired property 事后取得的财产报告 *m)
+|v}  
account of defaulter 拖欠帐目 b9`vYnLk  
account payable 应付帐款 eLPWoQXt  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 &m<:&h& b  
account receivable 应收帐款 di$\\ Ah  
account receivable report 应收帐款报表 HG kL6o=  
account statement 结单；帐单；会计财务报表 S<fSoU+RJ  
account title 帐户名称；会计科目 lrrNyaFn  
accountant's report 会计师报告 3msb"|DG  
Accountant's Report Rules 会计师报告规则 hq+j8w}<-  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Esx"nex  
Accounting Arrangements 《会计安排》 <vS3[(  
accounting basis 会计基础 c"F3[mrff  
accounting by Official Receiver 破产管理署署长呈交的帐目 '&v.h#<  
Accounting Circular 《会计通告》 OynQlQD/Eu  
accounting class 会计类别 e x"E50  
accounting date 记帐日期；会计结算日期 L{PH8Xl_  
accounting for money 款项核算 IP<]a5  
Accounting Officer 会计主任 dA4DW  
accounting period 会计报告期；会计期 p6P .I8g  
accounting policy 会计政策；会计方针 Dfz3\|LJ  
accounting practice 会计惯例 /<zBjvr%%  
accounting principle 会计准则 eI99itDQ  
accounting record 会计记录 EH1GdlhA  
accounting report 会计报告 iR(=<>  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 rx[l7F q  
Accounting Society of China 中国会计学会 <KB V  
accounting statement 会计报表 wN}@%D-[v  
accounting system 会计制度；会计系统 !g|)?XWc  
accounting transaction 会计事项；帐务交易 }[2  
accounting treatment 会计处理 X0\O3l*j  
accounting year 会计年度 LKC^Y)6o  
accretion 增值；添加 $?`-} wY  
accrual 应计项目；应累算数目 q%&JAX=  
accrual basis 应计制；权责发生制 'tyblj C  
accrual basis accounting 应计制会计；权责发生制会计 d-k`DJ!  
accrue 应累算；应计 9feVy\u  
accrued benefit 应累算利益 QT
`|"RI%  
accrued charges 应计费用 KAkD" (!  
accrued cumulative preference share dividend 应累算的累积优先股股息 =Pj+^+UM  
accrued expenses 应累算费用 |-+IF,j  
accrued interest payable 应付利息；应计未付利息 %)o'9  
accrued interest receivable 应收利息；应计未收利息 IZ2(F,{o  
accrued right 累算权益 YL[n85l>1  
accruing profit 应累算的利润 %m
F:nU4  
accumulated fiscal reserve 累积财政储备 *.F^`]yz  
accumulated profit 累积利润；滚存溢利 41^=z[k  
accumulated reserve 累积储备 XWd;-%`<  
accumulation of surplus income 累积收益盈余 STln_'DF'  
acquired assets 既得资产 Ij w{g%  
acquisition 收购；购置；取得 @*>kOZ(3  
acquisition cost 购置成本 |!Ryl}Oi  
acquisition expenses 购置费用 Hs6?4cgj  
acquisition of 100% interest 收购全部股权 E@} NV|90  
acquisition of control 取得控制权 esh7*,7-z*  
acquisition of fixed assets 购置固定资产 gPT<%F  
acquisition of shell “买壳” 'DeI]IeP  
acquisition price 收购价 Fi!BXngbd  
act of God 天灾 ue8"_N  
acting partner 执事合伙人 PAYS~MnV@3  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ctk~}(1#  
active partner 积极参与的合伙人 Sj(5xa[  
active trading 交投活跃 xa"8"8  
actual circulation 实际流通 ~6nY5  
actual cost 实际成本 8GN_3pT  
actual expenditure 实际开支；实际支出 lq'MLg  
actual income 实际入息；实际收入；实际收益 %:S4OT8]  
actual market 现货市场 C 9{8!fYp  
actual price 现货价；实际价格 u2 a#qU5*  
actual profit 实际利润 vw  
actual quotation 实盘；实际价位；实际报价 %noByq,?  
actual year basis 按实际年度计算 MJ?fMR@  
actuals 实货 BG&XCn5g|  
actuarial investigation 精算调查 VY1&YR}Y  
actuarial principle 精算原则 ](@HPAG]  
actuarial report 精算师报告 :z-UnC||j  
Actuarial Society of Hong Kong 香港精算学会 #lDW?  
actuarial valuation 精算师估值 ~vPR9\e  
actuary 精算师 .D8|_B  
ad referendum agreement 暂定协议；有待覆核的协定 [C-4*qOaa2  
ad valorem duty 从价税；按值征税 .91@T.  
ad valorem duty system 从价税制 1SK|4Am  
ad valorem fee 从价费 ybY[2g2QJ  
ad valorem tariff 从价关税 _GbwyfA n#  
additional allowance 额外免税额 3bN]2\   
additional amount for unexpired risk 未过期风险的额外款额 chC= $(5t  
additional assessable profit 补加应评税利润 E:$EK_?:t  
additional assessment 补加评税 Y W9+.Dc`  
additional commitment 额外承担 hj4mbL  
additional commitment vote 额外承担拨款 7B@1[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;udV"7C  
additional dependent parent allowance 供养父母额外免税额 ~[@gu,Wb  
additional provision 额外拨款 VzTHW5B  
additional stamp duty 附加印花税 !'qY  
additional tax 补加税罚款；补加税款 Tb!Fv W  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 T1*%]6&V|  
adjudged bankrupt 被裁定破产 &#< M o  
adjudicated bankrupt 裁定破产人 a #`Y(R'  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 G2y
`yg  
adjudication of bankruptcy 裁定破产；宣告破产 ?h|&kRq  
adjudication of insolvency 裁定无力偿还债务 Kj{(jT  
adjusted actual 经调整的实数；调整后的实数 Hy~+|hLvh  
adjusted current assets 经调整的流动资产；调整后的流动资产 B?gFFU61  
adjusted figure 经调整的数字；调整后的数额 @,^c?v  
adjusted liabilities 经调整的负债；调整后的负债 EGMIw?%Y`-  
adjusted loss 经调整的亏损；调整后的亏损 jY1^I26E  
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 uB1>.Pvxb  
adjusted profit 经调整的利润；调整后的利润 b2r]>*Vc  
adjusted surplus 经调整的盈余额；调整后的盈余额 |L<p90  
adjusted value 经调整的价值；调整后的价值 )q|a
Sd  
adjustment 调整；修订；理算〔保险〕 VFI\2n`  
adjustment centre 调剂中心 h1 npaD!  
adjustment lag 调整过程的时间差距；调整时差 I<+i87=  
adjustment mechanism 调整机制 EA``G8Vn>  
adjustment of loss 亏损调整 +bDBc?HZ{$  
adjustment process 调整过程；调整程序 ;@<Rh^g]  
adjustment range 调整幅度
rNN,!  
administered exchange rate 受管制汇率 3YO%$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 J\l'nqS"  
administration expenses 行政费用 ;O~k{5.iS  
administration fee 手续费；行政费 e2_p7   
administration in bankruptcy 破产管理 dJ(<zz+;b  
administration order 遗产管理令 ]8+ D  
administrator 管理人；遗产管理人 <L'6CBbP  
administrator of the estate 遗产管理人 Q)[DSM  
admission of debt 债项承认书 qokCVI-\  
admission of proof 接纳债权证明 Liv.i;-qE  
advance 放贷款项；垫付款项；预支款项；预付款项 !)4'[5t"U  
advance account 暂支帐目；预付款帐户 IQ\5!e  
advance compensation 预付补偿金 kxH` c  
advance from shareholder 股东垫款 ia#8 ^z  
advance pending reimbursement 预支以待日后付还 =1r
!'<"h  
advanced economy 先进经济体系 +4g H=6  
advancement 预付；预付财产  NIh?2w"\  
advances warrant 垫款令 IgyoBfj\d  
advancing 贷出 5q,ZH6\ {  
adverse balance 逆差 s1>d)2lX  
adverse exchange 逆汇 M.oH,Kd6  
advertisement addressed to shareholders 在报章刊登的致股东通告 &WKAg:^k)  
advice for collection 托收通知书 d=C&b]  
advice of drawing 提款通知书；汇票通知书 Ud& '*,  
advice of payment 付款通知 *!r"+?0gN  
Advisory Committee [Securities and Futures Commission] KX
f(v4  
谘询委员会〔证券及期货事务监察委员会〕 /<VR-yr  
Advisory Committee on Diversification 经济多元化谘询委员会  SH6+'7  
affidavit 誓章；遗产申报誓章 5V*R
Dh  
affidavit of no receipt 述明无收款的誓章 JUCp#[q  
affiliate 联号；联营公司；附属公司 &dky_H  
affiliated company 附属公司；联号；联营公司 6o)RsxN eu  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 3lsfT-|Wt&  
affordability 负担能力 )]tf|Mbu  
African Development Bank [AfDB] 非洲开发银行 S;^'Ek"Z.  
after-acquired property 事后取得的财产 gwyX%9  
after-hours dealing 市后交易 @j<Q2z^  
after-tax profit 税后盈利；税后利润；税后溢利 {\vcwMUzZ  
agency agreement 代理协议 =Cc]ugl7-  
agency expenses 代理机构的开支 EC/=JlL`5  
agency fee 代理费 gvFs$X*^:  
Agency Law 《代理法》 \C<'2KZR,  
agent 代理人；承销人 }eAV8LU  
agent of company 公司代理人 25Uw\rKeO  
agent's fee 代理人费；经纪费 ER,!`C]  
aggregate 总计；总数；总体数字 Vji:,k=3\  
aggregate amount 总款额；总额 |)*9BN  
aggregate assets and liabilities 总体资产与负债 {,B.OM)J  
aggregate at constant price 按固定价格计算的总体数字 Wud-(19  
aggregate demand 总需求 q8!X^1F7  
aggregate gross position 总持仓量 
F4]=(T  
aggregate limit 总限额 `-w,6  
aggregate of salaries tax 合计薪俸税 WX* uhR  
aggregate performance 总体表现；总体业绩 8o i{%C&-  
aggregate supply 总体供应 VDFs
.;:s  
aggregate surplus 总盈余 1*f
*}M  
aggregate total 整体总额 8?hZ5QvA(j  
aggregate value 总值；合计价值 l4gZHMh
'  
aggregated basis 合计基准 d7G DIYH<  
aggregated net chargeable income 合计应课税入息实额 Q9Vj8JO"{  
aggregation 合并计算；合计；总和 z?n6l7sH  
aggregation of incomes of husband and wife 夫妇入息合并计算 pIHpjx  
aggregation of property 财产的总和 ` >loleI  
agio 差价；贴水 cD t|v~  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 12@Ge]  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment k$|g)[RE  
《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》 JAX`iQd  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment SUDvKP  
《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》 VVbFn9+V  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Van=dzG  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 wGw<z[:f  
agreement for a settlement 授产协议 op($+Q  
agreement for assignment 转让协议 O7oq1JI]Y  
agreement for sale 售卖协议；买卖协议 G 2`hEX%  
agreement for sale and purchase 买卖协议 ++ZP X'|  
agreement for the payment of interest 支付利息协议 mu2|%$C;$  
agreement for the repayment of money 还款协议 2cjbb kq  
agreement of reinsurance 再保险协议 26}fB  
Agricultural Bank of China 中国农业银行 y~'%PUN  
air passenger departure tax 飞机乘客离境税 >8|V[-H  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 D
63?f\  
airport tax 机场税 Z*n4$?%W  
alcohol duty 酒精税 -/:!AxIH  
alienation 让与；让渡；转让 NiYT%K%  
alimony 生活费；赡养费 5<M$ XT  
All Ordinaries Index [AOI] 所有普通股指数 +;,X?E]g  
all risks 全险；综合险 %\L{Ud%7  
All Sales Record for Stock Market 《股票市场成交报告》 5+2qx)FZ  
Allied Capital Resources Limited 新联财务有限公司 :F_>`{  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 '~VF
*i^4  
allocation letter 拨款信件 rZ&li/Z
 
allocation of fund 分配款项；预留款项 "E@A~<RKP  
allocation of profit 利润分配；溢利分配 z31g"  
allocation warrant 拨款令 |]~],  
allotment 分配；配股 mQ9y{}t=4  
allotment notice 股份配售通知；配股通知 LrT? ]o  
allotment of shares 股份分配 ZH<qidpR  
allowable 可获宽免；免税的 7x]q>Y8T  
allowable business loss 可扣除的营业亏损 -jzoGzC3  
allowable expenses 可扣税的支出 u2OrH3E4E3  
allowance 免税额；津贴；备抵；准备金 
26p_fKY  
allowance for debts 债项的免税额 y@SI)&D  
allowance for depreciation by wear and tear 耗损折旧免税额 ehLn+tg  
allowance for funeral expenses 殡殓费的免税额 < lUpvr  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 b2H-D!YO^  
allowance for repairs and outgoings 修葺及支出方面的免税额 0p+36g  
allowance to debtor 给债务人的津贴 a'g&1N0Rc  
alteration of capital 资本更改 'w=aLu5dY  
alternate trustee 候补受托人 :`>tCYy;  
amalgamation 合并 CzIs_/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2%|n}V[  
ambit of charges 征税范围；收费范围 o;21|[z  
amended valuation 经修订的估值 Tb!FO"o  
American Commodities Exchange 美国商品交易所 dA^{}zZu  
American Express Bank Limited 美国运通银行 1\)C;c
,  
American Stock Exchange 美国证券交易所 Y6T{/!  
amortization 摊销 5jv*C]z  
amount due from banks 存放银行同业的款项 %f?Zg44  
amount due from banks abroad 存放海外银行同业的款项 ??P%.  
amount due from holding companies 控股公司欠款 a)L|kux;l  
amount due from local banks 存放本港银行同业的款项 F2{SC?U  
amount due to banks 银行同业的存款 VUOe7c=  
amount due to banks abroad 海外银行同业的存款 #ro$$I;  
amount due to holding companies 控股公司存款 4];>
O  
amount due to local banks 本港银行同业的存款 5LZs_%#  
amount due to outport banks 外埠银行同业的存款 $1Fn
jL5u  
amount for note issue 发行纸币的款额 BC5R$W.e  
amount of bond 担保契据的款额 q VavP6I  
amount of consideration 代价款额 %{Obhj;c  
amount of contribution 供款数额 ~Kl"V%>  
amount of indebtedness 负债款额 lbGPy'h<rt  
amount of principal of the loan 贷款本金额 '-mzt~zGOY  
amount of rates chargeable 应征差饷数额 ?mF:L"i  
amount of share capital 股本额 noLr185  
amount of sums assured 承保款额 }57Jn5&'  
amount of variation 变动幅度 |)br-?2  
amount of vote 拨款数额 <9\Lv]ng  
amount payable 应付款额 i/Nc)kKL  
amount receivable 应收款额 RN}joKV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D2J)qCK1)  
analysis 分析 C^c<s  
ancillary risk 附属风险 bc NyB$S  
annual account 周年帐目；周年帐目报表；年度决算；年结 VrWQ]L  
annual accounting date 年结日期 QpA$='  
annual allowance 每年免税额；年积金；年度津贴；年津 #R7hk5/8n}  
annual balance 年度余额 8kC
$Z)  
annual disposable income 每年可动用收入 Q`{Vs:8X  
annual estimates 周年预算 [e_<UF@A*  
annual fee 年费 s8 u`v1  
annual general meeting 周年大会 tvBLfqIr  
annual growth rate 年增率；每年增长率 =*{7G*tS  
annual long-term supplement 长期个案每年补助金 | O9b  
annual pensionable emolument 可供计算退休金的年薪 s8'!1rHd  
annual report 年报 R;fev 1mE  
Annual Report on the Consumer Price Index 《消费物价指数年报》 WYP\J1sy  
annual return 周年报表；周年申报表；每年报税表格 fqBz"l>5A  
Annual Return Rules 《周年报表规则》 (XlvPcTi  
annual review of consumer prices 每年消费物价回顾 FS!9 j8  
annual roll-forward basis 逐年延展方式 _z1Qr?cY  
annual salary 年薪 7IQaXcl  
annual statement 年度报表；年度决算表 'T(Q  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 @$Yk#N;&(  
annuitant 年金受益人 VbTX;?  
annuity 年金 |`pBI0Sjo  
annuity contract 年金合约 K:% MhH-  
annuity on human life 人寿年金 auqN8_+=  
antecedent debt 先前的债项 7HQL^Q  
ante-dated cheque 倒填日期支票 5!pNo*QK  
anticipated expenditure 预期开支 &ld<fa(w+2  
anticipated net profit 预期纯利 :5'hd^Q  
anticipated revenue 预期收入 n*i&o;5  
anti-inflation measure 反通货膨胀措施 nf[KD,f  
anti-inflationary stance 反通货膨胀立场 =T#hd7O`V  
apparent deficit 表面赤字 8k)*f+1o  
apparent financial solvency 表面偿债能力 ,1cpV|mAr  
apparent partner 表面合伙人 s];0-65)  
application for personal assessment 个人入息课税申请书  deq5u>  
application of fund 资金应用 6)W8HX~+  
application to release as liquidator and to destruct the books of accounts and documents JG&E"j#q  
申请免除清盘人职务及毁灭帐簿与文件 0LYf0^P  
appointed actuary 委任精算师 +t&+f7  
appointed auditor 委任核数师；委任审计师 %%I:L~c  
appointed trustee 委任的受托人 bKsEXS  
appointer 委任人  DZ4gp  
apportioned pro rata 按比例分摊 9Y2.ob!$}  
apportionment 分配；分摊 D=Nt0y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 x>,wmk5)  
apportionment formula 分摊方程式 (kyRx+gA  
apportionment of estate duty 遗产税的分摊 dcTZL$  
appraisal 估价；评估 i
3KAJ@  
appreciable growth 可观增长 U#- 5",X|  
appreciable impact 显着影响 
mM2I  
appreciable increase 可观增长 3sIdwY)ZS_  
appreciation 增值；升值 o( mA(h  
appreciation against other currencies 相对其他货币升值 Mn3j6a  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Bn%?{z)  
appreciation tax 增值税 q&O9W?E8dG  
appropriation 拨款；拨用；拨付 <%W&xk  
appropriation account 拨款帐目 S,udpQ7  
Appropriation Bill 拨款法案 SUIu.4Mz  
appropriation-in-aid system 补助拨款办法 O_GHvLO=  
approved assets 核准资产 >wL!`:c'"  
approved basket stock 认可一篮子证券 "=KFag  
approved budget 核准预算 9YB?wh'S[  
approved charitable donation 认可慈善捐款 t-n'I/^5  
approved charitable institution 认可慈善机构 c6=XJvz  
approved currency 核准货币；认可货币 3
]@wa!`  
approved estimates 核准预算 U3-MvI,Q  
approved estimates of expenditure 核准开支预算 9i lJ  
approved overseas insurer 核准海外保险人 N})vrB;1  
approved overseas trust company 核准海外信托公司 +2k{yl  
approved pooled investment fund 核准汇集投资基金 f}KV4'n  
approved provident fund scheme 认可公积金计划 !KT.p2\  
approved provision 核准拨款 #;lEx'lKN  
approved redeemable share 核准可赎回股份 T+t7/PwC;  
approved regional stock 认可地区性证券 90,UhNz9D  
approved retirement scheme 认可退休金计划 h,-i\8gq  
approved subordinated loan 核准附属贷款 #Ye0*`  
arbitrage 套戥；套汇；套利 p&0 G  
arbitrageur 套戥者；套汇者 gNZ"Kr o6  
arbitrary amount 临时款项 aIr"!. 4  
arrangement 措施；安排；协定 Sn 7h$  
arrears 欠款 k2_y84;D  
arrears of pay 欠付薪酬 %KN2iNq  
arrears of revenue 逾期未收税款；逾期未收的帐项 <g\:By^  
articles of association 组织章程；组织细则；组织章程细则 aqI
mW  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :;hm^m]Y  
ascertainment of profit 确定利润 ,1-idpnX  
"Asia Clear" “亚洲结算系统” PI9aKNt  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Uqx@9z(  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 BT^=p  
Asian Development Fund [ADF] 亚洲发展基金 l}T@Cgt  
Asian dollar bond 亚洲美元债券 09 f;z  
Asian dollar market 亚洲美元市场 
MSp)Jc  
Asian dollar rate 亚洲美元利率 F x$W3FIO]  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 YACx9K H  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 0LIXkF3^1  
asked price 沽盘；喊价；索价；卖方报价 |oX9SUl  
assessable income 应评税入息 C43I(.2g  
assessable loss 应评税亏损 >{A)d<  
assessable profit 应评税利润 D5xTuv9T  
assessable value 应评税值 iCGHcN^3  
assessed profit 估定利润 !Htl e %  
assessed value 经评估价值 @Jlsx0i}}  
assessment 评税；评定；估价；评税单 P1]F0fR  
assessment number 评税编号；估价编号 $]W*;MTI}  
assessment of additional tax 补加税评税 &uV|Ie8@q  
assessment of performance 业绩评估；实绩评价 jROh3kq  
Assessor 评税主任 cg_tJ^vrY  
asset price bubbles 资产价格泡沫 ^vzXT>t-M  
asset-backed securities 具资产保证的证券 [Z;H=`  
assets accretion 资产增值 jaVx9FR+  
assets and liabilities 资产与负债 U[q39FR  
assets betterment statement 资产递增表；资产改进表 1N{ >00  
assets lending 实物放款；有抵押贷款 h+cOOm-)  
assets of the company passing on the death 死者去世时转移的公司资产 VP?Q$?a  
assets pledged as security for liabilities 用作负债抵押的资产 {}gL*2:EW$  
assets portfolio 资产投资组合 EiDpy#f}  
assets price 资产价格 Gg:W%&#  
assets quality 资产质素 _g D9oK  
assets realization 资产变现 31M'71s  
assets refinancing arrangement 资产再集资安排 ?VTP|Z  
assets securitization 资产证券化 CG J_k?h  
assets situated outside Hong Kong 在香港以外地方的资产 sebuuL.l0<  
assets stripping 削减资产；拆卖资产 jxq89x  
assets value 资产值 P8w56  
assignee 承让人 }XRfHQk  
assignment 转让；转让书；转让契 YluvWHWi  
assignment of interest 权益转让 ]D^; Ca  
assignment of letters patent and trade mark 专利证书及商标转让 Y[
m*  
assignment of property 物业转让；物业转让书 N ;n55N  
assignment right 转让权 N[DKA1Ei  
assignor 转让人 %+;amRb  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 8Bxb~*  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 41rS0QAM  
associate member 附属会员 &`-e; Xt  
associated body corporate 相联法人团体 yV6U<AP$3  
associated company 相联公司；联属公司 })q8{Qj!  
associated corporation 相联法团 /nt%VLms%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] !HW?/-\,O  
公认会计师公会〔英国〕 Y8fel2;  
Association of Futures Exchange Brokers 香港期货经纪协会 !NKPy+v  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 w2`JFxQ^x  
association of underwriters 承保人组织 62[_u]<Yub  
assumption of control 接管 6pZ/C<Y|W  
assurance 担保；保险；转易；转易书 G!Y7RjWD  
assurance of interest 权益的转易 O\@0o|NM  
at 19XX price 按一九ＸＸ年价格计算 Tv% Z|%*  
at a discount 按赔价计算；按贴水价格计算；打折扣 /"R{1  
at a premium 按溢价计算；按升水价格计算 <BBSC  
at call 通知付款；按通知 tqKX\N=5^  
at constant market price 按固定市价计算 iRv\:.aQ.  
at constant price 按固定价格计算 +<f+kh2L  
at cost 按成本计算 m8gU8a"(  
at current market price 按当时市价计算；按现时市价计算 6}\J-A/  
at current price 按当时价格计算；按现时价格计算 'X_%m~}N  
at factor cost 按要素成本计算；按生产要素成本计算 \@^` G  
at money-of-the-day price 按付款当日价格计算 92*"3)
  
at or better 按指定或较佳价位〔买卖指令〕
"M %WV>  
at par 按面值计算；平价 !;Ctz'wz  
at sight 见票即付 F)S?>P&  
at the close 按收市盘 T\7t#Z k  
at the opening 按开市盘 nv:VX{%  
attestation 见证；见证条款 N'21I$D  
at-the-money option 平价期权 {Z~ze`N/  
attorney 受权人；受托代表人 'm/`= QX  
attornment 新拥有人承认书 RNcnE1=  
attributable profit 可归属利润 _sCzee&uQ  
attributable share value 可归属股份价值 mP_c-qD |  
Auckland Stock Exchange 奥克兰证券交易所 /BM{tH  
auction 拍卖 F/df!I~  
auctioneer 拍卖商 o'YK\L!p  
audit 审计；核数 quq!Jswn  
Audit Commission 审计署 8ROZ]Xh,x  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] th{Ib@o  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 r#6djs1  
audit review 帐目审查 4X>=UO``L  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 I5rAL\y-G  
audited account 审计帐目；经审计的帐目 -8t&&fIA  
audited annual account 经审计的周年帐目 SMA' VU  
audited balance sheet 经审计的资产负债表 wPJA+  
auditor 核数师；核数主任；审计师 1f2*S$[*L  
auditor's certificate 核数师证明书；审计师证明书 i| *r/  
auditor's report 核数师报告；审计师报告 &Z7NF|  
Aussie bond 澳元债券 !Bhs8eGr3  
austerity budget 紧缩预算 #[~f6s9D  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }SS~uQ;8  
Australia All Ordinaries Index 澳洲所有普通股票指数 ,mt=)Ac  
Australian Dollar [AUD] 澳元 "Y=4Y;5q  
Australian Options Market 澳大利亚期权市场 3rx8"  
Australian Securities Commission 澳洲证券事务监察委员会 ;!H]&2`'(  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 !q^2| %  
Australian Stock Exchange 澳大利亚证券交易所 A$::|2~  
Austrian Schilling [ATS] 奥地利先令 h$$i@IO0  
authentication 认证；鉴证 >WY\P4)k  
authority to purchase 委托购买证；委购书 z3yAb"1Hg  
authorization 认可；核准；授权；授权书 m=^ihQ  
authorization by direction 指示授权 Q\2~^w1
V  
authorization by instruction 指令授权 (:7Z-V2(  
authorization by warrant 令状授权 3lefB A7  
authorization of unit trust 单位信托的认可 2>kk6=<5'  
authorized agent 指定代理人 T2XLP  
authorized capital 法定资本 l-6W]\v Z  
authorized clerk 出市员 mGc i>)2  
authorized dealer 认可交易商 9?+?V}o  
authorized financial institution 认可财务机构 Sfffm$H  
authorized fund 认可基金 [nB4s+NX  
authorized fund house 获授权的基金公司；认可基金公司 @t3&#I}mc  
authorized institution 认可机构 vu_ u\2d  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 }h9f(ZyJn  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 wf,w%n  
authorized insurer 获授权保险人；获认可承保人 ">Y(0^^  
authorized investment 特准投资项目 U)qG]RI  
authorized person 获授权人 ~J|B  
authorized representative 获授权代表 KU87WpjX  
authorized share capital 法定股本 EN@<z;  
automated quotation system 自动报价系统 e>b|13X  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 'oZdMl&  
自动交易系统〔香港期货交易所有限公司〕 oP`Qyk  
automatic adjustment mechanism 自动调整机制 XWf1c ~J  
automatic adjustment system 自动调整系统 9Cq"Szs  
Automatic Clearing House 自动票据交换所 o[ 4e_ @E  
automatic exchange rates accumulation system 自动化汇率累集系统 %O
T?2-d  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 :qK^71gz  
automatic teller machine [ATM] 自动柜员机 zdN(r<m9"  
autopay 自动转帐 `it  
available assets 可用资产 [xl+/F7  
available fiscal reserve 现存财政储备 x:`"tJa  
available profit 可用利润 $Rf)iW;h  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 B3@\Ua)  
average 平均；平均数；海损 #Dl=K<I  
average basic salary 平均基本薪金 '/<f'R^  
average consumer expenditure 平均消费开支；一般消费开支 Hni?r!8r  
average cost 平均成本 _'U(q\ri  
average cost of land production 增辟土地平均成本 s)7sgP  
average daily turnover 平均每日成交额 $6*6%T5}  
average daily wage rate 平均每日工资率 x^6b$>1  
average expenditure pattern 平均开支模式 Q=F4ZrNqD  
average growth rate 平均增长率 ^wb$wtL('  
average net fixed assets 固定资产平均净值 w72\'  
average of relatives 相对价格平均数 G"F:68  
average price 平均价格 N/r8joi#  
average propensity to consume 平均消费倾向；一般消费倾向 aQL$?,  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ^7V{nT@H3  
average rate 平均率 YiTVy/  
average revenue 平均收入；平均收益 T9-2"M=|<  
average stock 平均库存；平均存货 WXJ%hA  
average yearly rent 平均年租 ,qK3 3Bn  
avoidance of double taxation 避免双重课税 Qjd<%!]+\  
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 Ec l/2  
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