一些有用的会计术语(也不知道发的地方对不对)A

A: d=F-L  
A share Ａ股；甲类股份 rYGRz#:~+  
abatement of tax 减税；减扣免税额 hKksVi  
ABN AMRO Bank N.V. 荷兰银行 g42T#p8^  
above-the-line expenditure 线上项目支出；经常预算支出 4vqNule  
above-the-line receipt 线上项目收入；经常预算收入 se,Z#H  
ABSA Asia Limited 南非联合亚洲有限公司 9} *$n&B  
absolute change 绝对数值变更 ~3=2=Uf  
absolute expenditure 实际开支 AMTslo  
absolute guideline figure 绝对准则数字 h5-d;RKE  
absolute interest 绝对权益 \cZfg%PN  
absolute order of discharge 绝对破产解除令 p\S8oHWe  
absolute profit margin 绝对利润幅度 `C'}e  
absolute value 实值；绝对值 afm_Rrg[  
absolutely vested interest 绝对既得权益 f z%tA39m  
absorbed cost 已吸收成本；已分摊成本 KXe ka  
absorption 吸收；分摊；合并 ( V4G<-jG  
absorption rate 吸收率；摊配率；分摊率 t _\MAK  
ACB Finance Limited 亚洲商业财务有限公司 x!?Z*v@I  
acceptable form of reciprocity 合理的互惠条件 M 9"-WIG@h  
acceptable rate 适当利率；适当汇率 2Xgx*'t\  
acceptance agreement 承兑协议 F<r4CHfh;  
acceptance for honour 参加承兑 ;r!\-]5$  
acceptor 承兑人；接受人；受票人 0w3
b~RJ  
acceptor for honour 参加承兑人 0&$xX!]  
accident insurance 意外保险 6V;:+"
BkJ  
Accident Insurance Association of Hong Kong 香港意外保险公会 5Y-2 #  
accident insurance scheme 意外保险计划 T %/  
accident year basis 意外年度基准 r}EM4\r  
accommodation 通融；贷款 uaxB -PZ  
accommodation bill 通融票据；空头票据 :qnokrGzB  
accommodation party 汇票代发人 Z#7U "G-A  
account balance 帐户余额；帐户结余 F^rl$#pCS  
account book 帐簿 F5IZ"Itu(  
account collected in advance 预收款项 W)-hU~^OM  
account current book 往来帐簿 kfCKhx   
account of after-acquired property 事后取得的财产报告 wLMvC{5  
account of defaulter 拖欠帐目 bi,mM,N/  
account payable 应付帐款 l* Y[^'  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 W5/};K\.  
account receivable 应收帐款 0N VI+Z$  
account receivable report 应收帐款报表 :bv|Ah  
account statement 结单；帐单；会计财务报表 RpN <=  
account title 帐户名称；会计科目 Qa?aL  
accountant's report 会计师报告 uF<S  
Accountant's Report Rules 会计师报告规则 };p~A-E=  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Gl>E[iO  
Accounting Arrangements 《会计安排》 }ecsGw  
accounting basis 会计基础 (1 yGg==W.  
accounting by Official Receiver 破产管理署署长呈交的帐目 %#9P?COs&W  
Accounting Circular 《会计通告》 .,mM%w,^O  
accounting class 会计类别 x
jrlc9  
accounting date 记帐日期；会计结算日期 A& =pw#
 
accounting for money 款项核算 oKiD8':  
Accounting Officer 会计主任 q?iCc c  
accounting period 会计报告期；会计期 b~as64  
accounting policy 会计政策；会计方针 ;[~^(. f  
accounting practice 会计惯例 'w6hW7"L  
accounting principle 会计准则 UE7'B?  
accounting record 会计记录 w `!LFHK  
accounting report 会计报告 ysVi3eq  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 w_H2gaQ  
Accounting Society of China 中国会计学会 3{pk5_c  
accounting statement 会计报表 >0V0i%inmF  
accounting system 会计制度；会计系统 0n5!B..m}  
accounting transaction 会计事项；帐务交易 w\DspF  
accounting treatment 会计处理 \G3!TwC%  
accounting year 会计年度 ee<H@LeG  
accretion 增值；添加 J@<!q  
accrual 应计项目；应累算数目 G>0)I  
accrual basis 应计制；权责发生制 f".q9{+p,  
accrual basis accounting 应计制会计；权责发生制会计 {F!v+W>  
accrue 应累算；应计 u _X}-U  
accrued benefit 应累算利益 ^j iE9k)  
accrued charges 应计费用 -<
d(  
accrued cumulative preference share dividend 应累算的累积优先股股息 !x_t`78T  
accrued expenses 应累算费用 I>Y{>S  
accrued interest payable 应付利息；应计未付利息 8KKz5\kn7  
accrued interest receivable 应收利息；应计未收利息 k_O-5{  
accrued right 累算权益 1p=&WM  
accruing profit 应累算的利润 fz8h]PZ  
accumulated fiscal reserve 累积财政储备 YZ\@)D;  
accumulated profit 累积利润；滚存溢利 GBr,LN  
accumulated reserve 累积储备 -t>Z 9  
accumulation of surplus income 累积收益盈余 )JX$/- RD-  
acquired assets 既得资产 hr1$1&p  
acquisition 收购；购置；取得 R8uj3!3^  
acquisition cost 购置成本 `WlH*p)z9  
acquisition expenses 购置费用 ^$}/|d(  
acquisition of 100% interest 收购全部股权 Gc^t%Ue-H)  
acquisition of control 取得控制权 G1p'p&x.  
acquisition of fixed assets 购置固定资产 (HJ$lxk<2h  
acquisition of shell “买壳” tj0Qr-/  
acquisition price 收购价 Y"oDFo,  
act of God 天灾 .FJj  
acting partner 执事合伙人 6=3(oUl  
active market 买卖活跃的市场；交投畅旺的市场；旺市 a7=YG6[  
active partner 积极参与的合伙人 Ge1duRGa  
active trading 交投活跃 GoL|iNW`  
actual circulation 实际流通 YM8rJ-  
actual cost 实际成本 (GNEYf|  
actual expenditure 实际开支；实际支出 L]*`4L  
actual income 实际入息；实际收入；实际收益 R9r)C{63S&  
actual market 现货市场 LUG9 #.  
actual price 现货价；实际价格  feN!_-  
actual profit 实际利润 j%u8=  
actual quotation 实盘；实际价位；实际报价 E@mkm  
actual year basis 按实际年度计算 HT-PWk>2  
actuals 实货 !U[:5@s06  
actuarial investigation 精算调查 Pv[ykrm/  
actuarial principle 精算原则 FH[#yq.Pr  
actuarial report 精算师报告 + "zYn!0  
Actuarial Society of Hong Kong 香港精算学会 S[sr'ZW  
actuarial valuation 精算师估值 {s9<ej~<R  
actuary 精算师 \H[Yyp4  
ad referendum agreement 暂定协议；有待覆核的协定 qzHU)Ns(_  
ad valorem duty 从价税；按值征税 EO"6Dq(  
ad valorem duty system 从价税制 FNlx1U[  
ad valorem fee 从价费 yeNvQG  
ad valorem tariff 从价关税 qZP:@r"  
additional allowance 额外免税额 _1\poAy  
additional amount for unexpired risk 未过期风险的额外款额 ?ff [$ab  
additional assessable profit 补加应评税利润 G1TANy  
additional assessment 补加评税 LGXZx}4@;  
additional commitment 额外承担 1Df,a#,y"  
additional commitment vote 额外承担拨款 %2,/jhHL  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
X]MTaD.t  
additional dependent parent allowance 供养父母额外免税额 FF jRf  
additional provision 额外拨款 p$X
nOh  
additional stamp duty 附加印花税 Qqh^E_O  
additional tax 补加税罚款；补加税款 k1m'Ka-  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ^} tuP  
adjudged bankrupt 被裁定破产 |lY`9-M`I  
adjudicated bankrupt 裁定破产人 Z) t{JHm:  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 #:Xa'D+
 
adjudication of bankruptcy 裁定破产；宣告破产 Z]7tjRvq)  
adjudication of insolvency 裁定无力偿还债务 ]
.`_, IO  
adjusted actual 经调整的实数；调整后的实数 k3#wLJ  
adjusted current assets 经调整的流动资产；调整后的流动资产 5DUi4 Cbgy  
adjusted figure 经调整的数字；调整后的数额 qNy-o\;XN  
adjusted liabilities 经调整的负债；调整后的负债 8,H~4Ce3  
adjusted loss 经调整的亏损；调整后的亏损 w7r'SCVh3+  
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 1Lc8fP$  
adjusted profit 经调整的利润；调整后的利润 0a@c/XGBp  
adjusted surplus 经调整的盈余额；调整后的盈余额 m$)YYpX  
adjusted value 经调整的价值；调整后的价值 1NW>wo  
adjustment 调整；修订；理算〔保险〕 >I|<^$/  
adjustment centre 调剂中心 1B(G]o_>!  
adjustment lag 调整过程的时间差距；调整时差 zv,\@Z9.($  
adjustment mechanism 调整机制 /RMer Xj  
adjustment of loss 亏损调整 SbCJ|z#?  
adjustment process 调整过程；调整程序 -GFwFkWm  
adjustment range 调整幅度 l-XnB   
administered exchange rate 受管制汇率 n~.%p  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 [Zh2DNp  
administration expenses 行政费用 k5q(7&C  
administration fee 手续费；行政费 ]M uF
9={  
administration in bankruptcy 破产管理 K1<k+t/V  
administration order 遗产管理令 JLml#Pu4  
administrator 管理人；遗产管理人 g4i #1V=  
administrator of the estate 遗产管理人 b13nE.  
admission of debt 债项承认书 KjC[q  
admission of proof 接纳债权证明 ["<5
?!bU  
advance 放贷款项；垫付款项；预支款项；预付款项 3eJ\aVI>pE  
advance account 暂支帐目；预付款帐户 oH=4m~'V  
advance compensation 预付补偿金 $@68=  
advance from shareholder 股东垫款 /8:gVXZi  
advance pending reimbursement 预支以待日后付还 }=TqJy1  
advanced economy 先进经济体系 9Il'E6 J  
advancement 预付；预付财产 =#jTo|~u4o  
advances warrant 垫款令 R&gWqt/  
advancing 贷出 ]LMiMj  
adverse balance 逆差 i:;$oT  
adverse exchange 逆汇 a!&bc8J7  
advertisement addressed to shareholders 在报章刊登的致股东通告 ?~{rf:Y  
advice for collection 托收通知书 I{Rz,D uAL  
advice of drawing 提款通知书；汇票通知书 w8O hJv  
advice of payment 付款通知 =%xIjxYl  
Advisory Committee [Securities and Futures Commission] ta@ISRK  
谘询委员会〔证券及期货事务监察委员会〕 3Nc'3NPQ'  
Advisory Committee on Diversification 经济多元化谘询委员会 bKTqX[=  
affidavit 誓章；遗产申报誓章 Sio1Q0  
affidavit of no receipt 述明无收款的誓章 p1C_`f N,  
affiliate 联号；联营公司；附属公司 Q:kwQg:~  
affiliated company 附属公司；联号；联营公司 g^qz&;R]  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 .iN-4"_j1  
affordability 负担能力 vs*>onCf  
African Development Bank [AfDB] 非洲开发银行 *13g<#$  
after-acquired property 事后取得的财产 u4@, *tT  
after-hours dealing 市后交易 2m|Eoc&M_  
after-tax profit 税后盈利；税后利润；税后溢利 hjw4Xzju  
agency agreement 代理协议 t2~"B&7My  
agency expenses 代理机构的开支 /nwxuy  
agency fee 代理费 uwmoM>I W^  
Agency Law 《代理法》 6Q?BwD+>  
agent 代理人；承销人 :vw0r`  
agent of company 公司代理人 cn@03&dAl  
agent's fee 代理人费；经纪费 c]S+7
0!n  
aggregate 总计；总数；总体数字 U<K|jsFo  
aggregate amount 总款额；总额 *Rz!i m|  
aggregate assets and liabilities 总体资产与负债 jQO*oq}  
aggregate at constant price 按固定价格计算的总体数字 0kkRK*fp}x  
aggregate demand 总需求 '9f6ZAnYpQ  
aggregate gross position 总持仓量 7sCR
!0  
aggregate limit 总限额 Cm99?K  
aggregate of salaries tax 合计薪俸税 7ZL,p:f  
aggregate performance 总体表现；总体业绩 !Jk(&.  
aggregate supply 总体供应 MiRibHXI,  
aggregate surplus 总盈余 fLLnf].O  
aggregate total 整体总额 E {I)LdAqK  
aggregate value 总值；合计价值 D1oaG
0  
aggregated basis 合计基准 !If
I-Q  
aggregated net chargeable income 合计应课税入息实额 F">Nrj-b
s  
aggregation 合并计算；合计；总和 0~Um^q*'3  
aggregation of incomes of husband and wife 夫妇入息合并计算 +oE7~64LL  
aggregation of property 财产的总和 -bv>iIC  
agio 差价；贴水 Z83q-  
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》 [c,
|Lw4  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment xhw8#
 
《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》 cdd P T  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 38Bnf  
《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》 4x=V|"  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Pn~pej5'K  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 8XLxT(YFIs  
agreement for a settlement 授产协议 Y:DNu9  
agreement for assignment 转让协议 .CIbpV?T  
agreement for sale 售卖协议；买卖协议 3L'en  
agreement for sale and purchase 买卖协议 >lUBt5gU  
agreement for the payment of interest 支付利息协议 n$XMsl.>  
agreement for the repayment of money 还款协议 1EKcD^U,  
agreement of reinsurance 再保险协议 aeN}hG  
Agricultural Bank of China 中国农业银行 9:bh3@r/  
air passenger departure tax 飞机乘客离境税 nF|#@O`1  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 #j(q/ T{x  
airport tax 机场税 tI/mE[W  
alcohol duty 酒精税 x.jYip  
alienation 让与；让渡；转让 K0d-MC  
alimony 生活费；赡养费 s:-8 Z\,  
All Ordinaries Index [AOI] 所有普通股指数 <B|n<R<?  
all risks 全险；综合险 Z!q2F%02FO  
All Sales Record for Stock Market 《股票市场成交报告》 AAIyr703cQ  
Allied Capital Resources Limited 新联财务有限公司 ]>]#zu$=c  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 <Tj"GVZAEO  
allocation letter 拨款信件 0"wbcAh)  
allocation of fund 分配款项；预留款项 "Nk=g~|  
allocation of profit 利润分配；溢利分配 F'$9en2I:  
allocation warrant 拨款令 pko!{,c  
allotment 分配；配股 U08<V:~  
allotment notice 股份配售通知；配股通知 9}K(Q=
 
allotment of shares 股份分配 xiOv$.@q  
allowable 可获宽免；免税的 $Uv<LVd(  
allowable business loss 可扣除的营业亏损 ]be0I)  
allowable expenses 可扣税的支出 gJ)h9e*m^  
allowance 免税额；津贴；备抵；准备金 'sT}DX(7M  
allowance for debts 债项的免税额 $@+p~)r(l  
allowance for depreciation by wear and tear 耗损折旧免税额 >Hd~Ca>  
allowance for funeral expenses 殡殓费的免税额 |r)>bY7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 
,kGw;8X  
allowance for repairs and outgoings 修葺及支出方面的免税额 N"q+UCRC  
allowance to debtor 给债务人的津贴 UUdu;3E=5  
alteration of capital 资本更改 sRo<4U0M;l  
alternate trustee 候补受托人 )A>U<n$h  
amalgamation 合并 Zi[{\7a  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,H#qgnp  
ambit of charges 征税范围；收费范围 SK2J`*  
amended valuation 经修订的估值 F^%{ ;  
American Commodities Exchange 美国商品交易所 ihpz}
g  
American Express Bank Limited 美国运通银行 Z~-T0Ab-  
American Stock Exchange 美国证券交易所 1j${,>4tQ  
amortization 摊销 =jk-s*g  
amount due from banks 存放银行同业的款项 <3],C)Zwc  
amount due from banks abroad 存放海外银行同业的款项 W<cW;mO  
amount due from holding companies 控股公司欠款 tk3<sr"IQ  
amount due from local banks 存放本港银行同业的款项 Cu)%s  
amount due to banks 银行同业的存款 fl5UY$a2-  
amount due to banks abroad 海外银行同业的存款 YW4bm  
amount due to holding companies 控股公司存款 _{2Fx[m%  
amount due to local banks 本港银行同业的存款 3isXgp8  
amount due to outport banks 外埠银行同业的存款 wB1-|=K1  
amount for note issue 发行纸币的款额 hy!'Q>[`  
amount of bond 担保契据的款额 = C$@DNEc  
amount of consideration 代价款额 o3\SO
  
amount of contribution 供款数额 u~naVX\3b  
amount of indebtedness 负债款额 84hi, S5P  
amount of principal of the loan 贷款本金额 >[E|p6jgT  
amount of rates chargeable 应征差饷数额 ei|*s+OZu  
amount of share capital 股本额 8;+Hou  
amount of sums assured 承保款额 _!$Up  
amount of variation 变动幅度 Z;"4$@|qE  
amount of vote 拨款数额 ^w&5@3d  
amount payable 应付款额 O3<Y_I^  
amount receivable 应收款额 eaYkYuS/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a@S4IoBg%  
analysis 分析 #(26t _a  
ancillary risk 附属风险 rlUdAa3  
annual account 周年帐目；周年帐目报表；年度决算；年结 AK*mcTr  
annual accounting date 年结日期 j]ln :?\  
annual allowance 每年免税额；年积金；年度津贴；年津 alb+R$s  
annual balance 年度余额 ]"2 v7)e  
annual disposable income 每年可动用收入 u75)>^:I   
annual estimates 周年预算 <L!~f`nH2  
annual fee 年费 U4^p({\|-  
annual general meeting 周年大会 CL<KBmW7  
annual growth rate 年增率；每年增长率 ,XBV}y  
annual long-term supplement 长期个案每年补助金 Dbkuh!R  
annual pensionable emolument 可供计算退休金的年薪 sBuq  
annual report 年报 Q'Q72Fg  
Annual Report on the Consumer Price Index 《消费物价指数年报》 q.,p6D  
annual return 周年报表；周年申报表；每年报税表格 \/x)BE,  
Annual Return Rules 《周年报表规则》 &[W3e3Asra  
annual review of consumer prices 每年消费物价回顾 *k@0:a(>  
annual roll-forward basis 逐年延展方式 jV|$? Rcl%  
annual salary 年薪 LBbo.KxAe3  
annual statement 年度报表；年度决算表 $@:>7Y"  
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 ]` &[Se d  
annuitant 年金受益人 D"(3VIglq  
annuity 年金 TW-zh~|F  
annuity contract 年金合约 Vx7Dl{?{'  
annuity on human life 人寿年金 NbdMec  
antecedent debt 先前的债项 hI>rtaY_  
ante-dated cheque 倒填日期支票 B;D:9K  
anticipated expenditure 预期开支 hklO:,`  
anticipated net profit 预期纯利 nX.sh  
anticipated revenue 预期收入 z7.C\l  
anti-inflation measure 反通货膨胀措施 v{rK_jq  
anti-inflationary stance 反通货膨胀立场 gQk#l\w_  
apparent deficit 表面赤字 Z,8+@  
apparent financial solvency 表面偿债能力 vElL.<..  
apparent partner 表面合伙人 [ilv/V<  
application for personal assessment 个人入息课税申请书 d6d(?"  
application of fund 资金应用 4-}A'fTU8  
application to release as liquidator and to destruct the books of accounts and documents xJH9qc ME  
申请免除清盘人职务及毁灭帐簿与文件 -Y jv&5  
appointed actuary 委任精算师 .^N#|hp^  
appointed auditor 委任核数师；委任审计师 8)q]^  
appointed trustee 委任的受托人 mb*h73{{  
appointer 委任人 
+N(YR3  
apportioned pro rata 按比例分摊 i6g[E4nk  
apportionment 分配；分摊 1A/c/iC  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ncw?;  
apportionment formula 分摊方程式 c^[1]'y  
apportionment of estate duty 遗产税的分摊 (zTI)EV  
appraisal 估价；评估 !MF"e|W
  
appreciable growth 可观增长 2cX"#."5p  
appreciable impact 显着影响 Er)_[^) HG  
appreciable increase 可观增长 yY@s(:  
appreciation 增值；升值 FOU
s= E[  
appreciation against other currencies 相对其他货币升值 <*(UvOQuX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 oN6*WNtJ  
appreciation tax 增值税 fFTvf0j  
appropriation 拨款；拨用；拨付 J!K/7uS  
appropriation account 拨款帐目 W1vA
K  
Appropriation Bill 拨款法案 A2O_pbQti  
appropriation-in-aid system 补助拨款办法 "TH-A6v1  
approved assets 核准资产 j@?[vi  
approved basket stock 认可一篮子证券 M@2Qn-I  
approved budget 核准预算 RzY`^A6G6  
approved charitable donation 认可慈善捐款 84oW  
approved charitable institution 认可慈善机构 o|*|  
approved currency 核准货币；认可货币 m9<[bEO<$  
approved estimates 核准预算 WJh;p: q[  
approved estimates of expenditure 核准开支预算 Ag-?6v  
approved overseas insurer 核准海外保险人 cmGj0YUQ1  
approved overseas trust company 核准海外信托公司 4-nr_ WCm4  
approved pooled investment fund 核准汇集投资基金 %_@5_S  
approved provident fund scheme 认可公积金计划 DneSzqO"o  
approved provision 核准拨款 SeJFZ0p  
approved redeemable share 核准可赎回股份 k4AE`[UE  
approved regional stock 认可地区性证券 I}W-5%  
approved retirement scheme 认可退休金计划 KutgW#+40  
approved subordinated loan 核准附属贷款 ':R3._tw\  
arbitrage 套戥；套汇；套利 k\thEEVP0*  
arbitrageur 套戥者；套汇者 8$j
T#\_  
arbitrary amount 临时款项 g$-D?~(Z  
arrangement 措施；安排；协定 =*>4Gh i  
arrears 欠款 F6GZZKj  
arrears of pay 欠付薪酬 m[Ac'la  
arrears of revenue 逾期未收税款；逾期未收的帐项 !wb~A0m  
articles of association 组织章程；组织细则；组织章程细则 xdBZ^Q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5bznM[%xO  
ascertainment of profit 确定利润 Gv+
Tg/  
"Asia Clear" “亚洲结算系统” ?VN]0{JSp  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 (#l_YI -  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 G$kwc F'C  
Asian Development Fund [ADF] 亚洲发展基金 n\ ',F  
Asian dollar bond 亚洲美元债券 GqD!W8+  
Asian dollar market 亚洲美元市场 ZYD88kQ  
Asian dollar rate 亚洲美元利率 |KrG3-i3X  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 .8PO7#  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 't%%hw-m}  
asked price 沽盘；喊价；索价；卖方报价 %d#)({N  
assessable income 应评税入息 $J0~2TV<  
assessable loss 应评税亏损 Gx*0$4xJ3  
assessable profit 应评税利润 [.Wt,zrE  
assessable value 应评税值 1 GHgwT  
assessed profit 估定利润 0S5C7df  
assessed value 经评估价值 M^JZ]W(  
assessment 评税；评定；估价；评税单 dVGUhXN6  
assessment number 评税编号；估价编号 *=I
f1qZs  
assessment of additional tax 补加税评税 sriq(A  
assessment of performance 业绩评估；实绩评价 nh&<fnh  
Assessor 评税主任 >dm._*M  
asset price bubbles 资产价格泡沫 '%RK KA  
asset-backed securities 具资产保证的证券 <VxpMF  
assets accretion 资产增值 MJ/%$  
assets and liabilities 资产与负债 _NqT8C4C  
assets betterment statement 资产递增表；资产改进表 *_K-T#  
assets lending 实物放款；有抵押贷款 F#bo4'&>@  
assets of the company passing on the death 死者去世时转移的公司资产 68GGS`&  
assets pledged as security for liabilities 用作负债抵押的资产 dUtIAh-j  
assets portfolio 资产投资组合 -Tkd@  
assets price 资产价格 Y&!]I84]  
assets quality 资产质素 @]"9EW 0  
assets realization 资产变现 lgqL)^8A  
assets refinancing arrangement 资产再集资安排 j}.J$RtW1f  
assets securitization 资产证券化 `8.32@rUB.  
assets situated outside Hong Kong 在香港以外地方的资产
42LXL*-4  
assets stripping 削减资产；拆卖资产 j.N
\U#3KK  
assets value 资产值 GGL4<P7  
assignee 承让人 wfTv<WG,.E  
assignment 转让；转让书；转让契 ?uX6X'-  
assignment of interest 权益转让 U9[A(  
assignment of letters patent and trade mark 专利证书及商标转让 e
c[[OIO  
assignment of property 物业转让；物业转让书 /\$|D&e  
assignment right 转让权 tKsM}+fq  
assignor 转让人 SF7b1jr  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 g2>u]3
&W  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 wJR i;fvi  
associate member 附属会员 _ *s  
associated body corporate 相联法人团体 qe"6#@b *|  
associated company 相联公司；联属公司 <07W&`Dw  
associated corporation 相联法团 sr@XumT  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] }_/h~D9-T#  
公认会计师公会〔英国〕 &c9Fw:f;  
Association of Futures Exchange Brokers 香港期货经纪协会 !
=:MG#p  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 <H@!Xw;  
association of underwriters 承保人组织 E1ob+h:`d  
assumption of control 接管 $,zM99  
assurance 担保；保险；转易；转易书 O8N0]Mz  
assurance of interest 权益的转易 -xgmc-LGo  
at 19XX price 按一九ＸＸ年价格计算 h:;eh  
at a discount 按赔价计算；按贴水价格计算；打折扣 kCjI`=7$[  
at a premium 按溢价计算；按升水价格计算 _7"W\gn:9  
at call 通知付款；按通知 gH// TbS  
at constant market price 按固定市价计算 )hJjVitG  
at constant price 按固定价格计算 =LY^3TlDj  
at cost 按成本计算 p}|wO&4h  
at current market price 按当时市价计算；按现时市价计算 vfTG*jG  
at current price 按当时价格计算；按现时价格计算 la|l9N^,  
at factor cost 按要素成本计算；按生产要素成本计算 ?[/,*
Q%  
at money-of-the-day price 按付款当日价格计算 ];~[Olc  
at or better 按指定或较佳价位〔买卖指令〕 (0m$W<  
at par 按面值计算；平价 &`Z)5Ww  
at sight 见票即付 8PjhvU  
at the close 按收市盘 UuC"-$:  
at the opening 按开市盘 SA n=9MG  
attestation 见证；见证条款 zp-~'
kIJ  
at-the-money option 平价期权 K}3"K
C  
attorney 受权人；受托代表人 '"\Mjz)/  
attornment 新拥有人承认书 xWb?i6)z&  
attributable profit 可归属利润 sl @6  
attributable share value 可归属股份价值 .LcE^y[V
 
Auckland Stock Exchange 奥克兰证券交易所 '<D}5u72  
auction 拍卖 78~V/L;@S2  
auctioneer 拍卖商 'p+QFT>Ca  
audit 审计；核数 PxD}j 2Kd  
Audit Commission 审计署 9QZwUQ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] &0Zk3D4  
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〕 ^K8a#-  
audit review 帐目审查 |8{iIvi/  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 w/W?/1P>q  
audited account 审计帐目；经审计的帐目 ~EkGG .  
audited annual account 经审计的周年帐目 9+Bq00-Z$  
audited balance sheet 经审计的资产负债表 Prx s2 i 8  
auditor 核数师；核数主任；审计师 H>X1(sh#}  
auditor's certificate 核数师证明书；审计师证明书 3v+}YT{>b  
auditor's report 核数师报告；审计师报告 'wV26Dm  
Aussie bond 澳元债券 G*p.JsZP  
austerity budget 紧缩预算 x)Kh_G  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 /M `y LI  
Australia All Ordinaries Index 澳洲所有普通股票指数 '^3pF2lIw  
Australian Dollar [AUD] 澳元 VZbIU[5  
Australian Options Market 澳大利亚期权市场 ?Cfp=85ea!  
Australian Securities Commission 澳洲证券事务监察委员会 UzHhU*nW  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Pm;*Jv%  
Australian Stock Exchange 澳大利亚证券交易所 
p:   
Austrian Schilling [ATS] 奥地利先令 F ) ~pw  
authentication 认证；鉴证 b+apNph  
authority to purchase 委托购买证；委购书 `^k<.O  
authorization 认可；核准；授权；授权书 Mt
THKp  
authorization by direction 指示授权 TsW6w  
authorization by instruction 指令授权 _?LI0iIFx  
authorization by warrant 令状授权 yZaDNc9'  
authorization of unit trust 单位信托的认可 0%j;yzQ<  
authorized agent 指定代理人 }U1shG[  
authorized capital 法定资本 zb,`K*Z{  
authorized clerk 出市员 ]=<@G.[=  
authorized dealer 认可交易商 &`2*6 )qa  
authorized financial institution 认可财务机构 [;8fL  
authorized fund 认可基金 Xb 1^Oj  
authorized fund house 获授权的基金公司；认可基金公司 #N}}8RL  
authorized institution 认可机构 sswAI|6ou  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5g7}A`  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 2DdLqZY#  
authorized insurer 获授权保险人；获认可承保人 ?+o7Y1 k,  
authorized investment 特准投资项目 T7_rnEOO   
authorized person 获授权人 58U[r)/  
authorized representative 获授权代表 5j5t?G;d,  
authorized share capital 法定股本 ^qr[?ky]&  
automated quotation system 自动报价系统 oYx f((x  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 98nLj9  
自动交易系统〔香港期货交易所有限公司〕 Q_Squuk  
automatic adjustment mechanism 自动调整机制 UpBYL?+L  
automatic adjustment system 自动调整系统 0Hf-~6  
Automatic Clearing House 自动票据交换所 481u1  
automatic exchange rates accumulation system 自动化汇率累集系统 NZ9,9  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 k rjd:*E  
automatic teller machine [ATM] 自动柜员机 baGI(Dk  
autopay 自动转帐 !&%bl  
available assets 可用资产 o!0a8i  
available fiscal reserve 现存财政储备 NH6!|T  
available profit 可用利润 czi!q1<vg  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 <)rH8]V  
average 平均；平均数；海损 ?IO/zkeXg  
average basic salary 平均基本薪金 !gQ(1u|r  
average consumer expenditure 平均消费开支；一般消费开支 hmk5 1  
average cost 平均成本 f\w4F'^tj  
average cost of land production 增辟土地平均成本 -bQvJ`iF  
average daily turnover 平均每日成交额 H}rP{`m  
average daily wage rate 平均每日工资率 'Q,<
_L"  
average expenditure pattern 平均开支模式 3e1"5~?'<  
average growth rate 平均增长率 c3-bn #  
average net fixed assets 固定资产平均净值 HXo'^^}q;  
average of relatives 相对价格平均数 5|z[%x~f  
average price 平均价格 $7g(-W  
average propensity to consume 平均消费倾向；一般消费倾向 ^@eCT}p{  
average propensity to save 平均储蓄倾向；一般储蓄倾向 'o9V0#$!  
average rate 平均率 Y:BrAa[  
average revenue 平均收入；平均收益 24l9/v'  
average stock 平均库存；平均存货 K*RRbtb  
average yearly rent 平均年租 hUc|Xm  
avoidance of double taxation 避免双重课税 ^S$w,  
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 NYRNop( N#  
<h0ptCB  
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