一些有用的会计术语(也不知道发的地方对不对)A

A: yNns6  
A share Ａ股；甲类股份 %)lp]Y33  
abatement of tax 减税；减扣免税额 1tNL)x"w  
ABN AMRO Bank N.V. 荷兰银行 %
Ln`c.C  
above-the-line expenditure 线上项目支出；经常预算支出 6HY): M&?  
above-the-line receipt 线上项目收入；经常预算收入 "|8oFf)l@B  
ABSA Asia Limited 南非联合亚洲有限公司  aO&U=!  
absolute change 绝对数值变更 5%Qxx\q  
absolute expenditure 实际开支 L0g+RohW  
absolute guideline figure 绝对准则数字 [KK |_  
absolute interest 绝对权益 zgAU5cw  
absolute order of discharge 绝对破产解除令 (GmBv  
absolute profit margin 绝对利润幅度 ^j\LB23  
absolute value 实值；绝对值 h0PDFMM<  
absolutely vested interest 绝对既得权益 *9j'@2!M  
absorbed cost 已吸收成本；已分摊成本 z)3TB&;  
absorption 吸收；分摊；合并 Pp_4B  
absorption rate 吸收率；摊配率；分摊率 7S{qo&j'  
ACB Finance Limited 亚洲商业财务有限公司 A"JdG%t>.h  
acceptable form of reciprocity 合理的互惠条件 fa/S!%}fO  
acceptable rate 适当利率；适当汇率 EsGu#lD2  
acceptance agreement 承兑协议 O@Aazc5K  
acceptance for honour 参加承兑 q|D5 A|)  
acceptor 承兑人；接受人；受票人 XKjrS 9:  
acceptor for honour 参加承兑人 Ljy797{f  
accident insurance 意外保险 *E/Bfp1LIe  
Accident Insurance Association of Hong Kong 香港意外保险公会 [9"
>}l  
accident insurance scheme 意外保险计划 dOeM0_o  
accident year basis 意外年度基准 >G5aFk  
accommodation 通融；贷款 ,{0Y:/T'  
accommodation bill 通融票据；空头票据 K3!3[dR*  
accommodation party 汇票代发人 OXQ*Xpc  
account balance 帐户余额；帐户结余 :TQp,CEa  
account book 帐簿 DhM=
q  
account collected in advance 预收款项 Z 8rD9 k$6  
account current book 往来帐簿 U?0|2hR~  
account of after-acquired property 事后取得的财产报告 H+[?{+"#@l  
account of defaulter 拖欠帐目 1 (<n^\J(  
account payable 应付帐款 H~j@n!)  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 jSem/;  
account receivable 应收帐款 Av.tr&ZNb  
account receivable report 应收帐款报表 R:~aX,qR  
account statement 结单；帐单；会计财务报表 81Kf X {|  
account title 帐户名称；会计科目 dtR"5TL<~}  
accountant's report 会计师报告 f]NLR>$L}  
Accountant's Report Rules 会计师报告规则 8oX1 F(R  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ]\M{Abqd{  
Accounting Arrangements 《会计安排》 x4q}xwH  
accounting basis 会计基础 v}$Q  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]Fy'M  
Accounting Circular 《会计通告》 ly%^\
jW  
accounting class 会计类别 d {!P c<  
accounting date 记帐日期；会计结算日期 , /.@([C  
accounting for money 款项核算 Q#p)?:o/  
Accounting Officer 会计主任 *wTX  
accounting period 会计报告期；会计期 J>_mDcPo  
accounting policy 会计政策；会计方针 `yfZ{<  
accounting practice 会计惯例 0nwi5  
accounting principle 会计准则 /!H24[tnk1  
accounting record 会计记录 y[ dBmTY  
accounting report 会计报告 Orq/38:4G  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 f+ r>ur}\)  
Accounting Society of China 中国会计学会
{"wF;*U.V  
accounting statement 会计报表 ZG=]b%  
accounting system 会计制度；会计系统 x/s:/YN'  
accounting transaction 会计事项；帐务交易 AIHH@z   
accounting treatment 会计处理 [PIMG2"G  
accounting year 会计年度 ^OY$ W  
accretion 增值；添加 }WsPuo  
accrual 应计项目；应累算数目 b-&rMML  
accrual basis 应计制；权责发生制 iE'_x$i  
accrual basis accounting 应计制会计；权责发生制会计 lju5+0BSb  
accrue 应累算；应计 8&@=Anc&q  
accrued benefit 应累算利益 m^ xTV-#l@  
accrued charges 应计费用 hY4#4A`I  
accrued cumulative preference share dividend 应累算的累积优先股股息 wC{sP"D  
accrued expenses 应累算费用 H:(B^uH  
accrued interest payable 应付利息；应计未付利息 M1Q&)am  
accrued interest receivable 应收利息；应计未收利息 (@^9oN~}  
accrued right 累算权益 45JL{YRN  
accruing profit 应累算的利润 MRpMmu  
accumulated fiscal reserve 累积财政储备 + f6LG 0q  
accumulated profit 累积利润；滚存溢利 JT 7WZc)  
accumulated reserve 累积储备 j e\!0{  
accumulation of surplus income 累积收益盈余 $>/d)o  
acquired assets 既得资产 H(^Ehv>  
acquisition 收购；购置；取得 pz^S3fy  
acquisition cost 购置成本 1clzDwW  
acquisition expenses 购置费用 {vD$odi  
acquisition of 100% interest 收购全部股权 }_lG2#Ll5  
acquisition of control 取得控制权 q2%cLbI F  
acquisition of fixed assets 购置固定资产 j3sz"(  
acquisition of shell “买壳” (pELd(*Ga  
acquisition price 收购价 )w].m  
act of God 天灾 uc,>VzdB  
acting partner 执事合伙人 #*A&jo'E  
active market 买卖活跃的市场；交投畅旺的市场；旺市  LDg9@esi  
active partner 积极参与的合伙人 WDw<kX6p  
active trading 交投活跃 B!&5*f}*  
actual circulation 实际流通 !td!">r46e  
actual cost 实际成本 n{QyqI  
actual expenditure 实际开支；实际支出 08ZvRy(Je<  
actual income 实际入息；实际收入；实际收益 g(&cq  
actual market 现货市场 H>+/k-n-  
actual price 现货价；实际价格 :a*>PMTn  
actual profit 实际利润 vC,FE )'  
actual quotation 实盘；实际价位；实际报价  9tpyrGv  
actual year basis 按实际年度计算 Vg$d|m${  
actuals 实货 F+*E}QpM  
actuarial investigation 精算调查 :-x?g2MY  
actuarial principle 精算原则 5X0ex.  
actuarial report 精算师报告 m'2F#{  
Actuarial Society of Hong Kong 香港精算学会 Ft>B% -;  
actuarial valuation 精算师估值
hlVC+%8  
actuary 精算师 DGJ:#UE  
ad referendum agreement 暂定协议；有待覆核的协定 U.TZd"  
ad valorem duty 从价税；按值征税 _f!ko<52  
ad valorem duty system 从价税制 I[%IW4jJ  
ad valorem fee 从价费 %E%=Za  
ad valorem tariff 从价关税 .w4|$.H  
additional allowance 额外免税额 z_'^=9m  
additional amount for unexpired risk 未过期风险的额外款额 n~l
B
}  
additional assessable profit 补加应评税利润 _h1bVd-  
additional assessment 补加评税 9'(_*KSH  
additional commitment 额外承担 }d5]N  
additional commitment vote 额外承担拨款 0eO!,/  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 x)?V{YAL  
additional dependent parent allowance 供养父母额外免税额 n~0wq(8M  
additional provision 额外拨款 ewcFz
lA@  
additional stamp duty 附加印花税 !hHe`  
additional tax 补加税罚款；补加税款 ^6Aa^|  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 bm;iX*~  
adjudged bankrupt 被裁定破产 $@VJ@JAe  
adjudicated bankrupt 裁定破产人 \gP?uJ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 +vZYuEq_
 
adjudication of bankruptcy 裁定破产；宣告破产 0@_8JB ?E  
adjudication of insolvency 裁定无力偿还债务
$l,U)  
adjusted actual 经调整的实数；调整后的实数 _L8&.=4]i  
adjusted current assets 经调整的流动资产；调整后的流动资产 7}xQ4M\u$  
adjusted figure 经调整的数字；调整后的数额 :awa  
adjusted liabilities 经调整的负债；调整后的负债 }e7/F[c.U  
adjusted loss 经调整的亏损；调整后的亏损 "*zDb|v  
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 }zA|M9%E  
adjusted profit 经调整的利润；调整后的利润 g(P7CX+y  
adjusted surplus 经调整的盈余额；调整后的盈余额 /,I?"
&FWc  
adjusted value 经调整的价值；调整后的价值 2@(+l*.Q  
adjustment 调整；修订；理算〔保险〕 *c#DB{N  
adjustment centre 调剂中心 iB0r+IbR  
adjustment lag 调整过程的时间差距；调整时差 U,b80%k:  
adjustment mechanism 调整机制 vT5GUO{5  
adjustment of loss 亏损调整 D?ic~-&  
adjustment process 调整过程；调整程序 z\v  
adjustment range 调整幅度 I6WHC*  
administered exchange rate 受管制汇率 ;FlDRDZ%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ,GWa3.&.d  
administration expenses 行政费用 uhq6dhhR  
administration fee 手续费；行政费 ,%yC4  
administration in bankruptcy 破产管理 xpa+R^D5G  
administration order 遗产管理令 dZ|bw0~_!  
administrator 管理人；遗产管理人 1N),k5I  
administrator of the estate 遗产管理人 }*XF- U  
admission of debt 债项承认书 mTH[*Y,  
admission of proof 接纳债权证明 jYU0zGpj  
advance 放贷款项；垫付款项；预支款项；预付款项 FBNi (D  
advance account 暂支帐目；预付款帐户 WA}'[h   
advance compensation 预付补偿金 T72Li"00  
advance from shareholder 股东垫款 wPghgjF{  
advance pending reimbursement 预支以待日后付还 =0e>'Iw2  
advanced economy 先进经济体系 ?o V.SG'  
advancement 预付；预付财产 <!dZ=9^^1  
advances warrant 垫款令 Tx?s?DwC  
advancing 贷出 pe[huYE  
adverse balance 逆差 {{A=^rr%C  
adverse exchange 逆汇 `
mkOjsj &  
advertisement addressed to shareholders 在报章刊登的致股东通告 :V8oWMY  
advice for collection 托收通知书 :TrP3wV_  
advice of drawing 提款通知书；汇票通知书 }Bh\N5G%  
advice of payment 付款通知 '1!%yKc0  
Advisory Committee [Securities and Futures Commission] 2s2KI=6  
谘询委员会〔证券及期货事务监察委员会〕 :SF
f}  
Advisory Committee on Diversification 经济多元化谘询委员会 #d8]cm=  
affidavit 誓章；遗产申报誓章 bIt{kzuQC  
affidavit of no receipt 述明无收款的誓章 !@gjIYq
_Y  
affiliate 联号；联营公司；附属公司 }0R"ZPU1Rw  
affiliated company 附属公司；联号；联营公司 _u-tRHh|A  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 f:q2JgX  
affordability 负担能力 \ bNDeA&l  
African Development Bank [AfDB] 非洲开发银行 QdZHIgh`i  
after-acquired property 事后取得的财产 AJ 0Bb7  
after-hours dealing 市后交易 /L,iF?7  
after-tax profit 税后盈利；税后利润；税后溢利 %_]O|(  
agency agreement 代理协议 7OZ0;fK  
agency expenses 代理机构的开支 TbMlYf]It  
agency fee 代理费 +SV!QMIg  
Agency Law 《代理法》 :^7_E&  
agent 代理人；承销人 ;|rFP  
agent of company 公司代理人 s/?(G L+Ae  
agent's fee 代理人费；经纪费 O,@QGUoA  
aggregate 总计；总数；总体数字 3rh t5n2-  
aggregate amount 总款额；总额 ,vi6<C\  
aggregate assets and liabilities 总体资产与负债 (4l M3clF  
aggregate at constant price 按固定价格计算的总体数字 bN*zx)f  
aggregate demand 总需求 }2y"F@{T  
aggregate gross position 总持仓量 '&/Y}]  
aggregate limit 总限额 8QFRX'i  
aggregate of salaries tax 合计薪俸税 5;{*mJ:F  
aggregate performance 总体表现；总体业绩 Wi)N/^;n  
aggregate supply 总体供应 @)ozgs@e  
aggregate surplus 总盈余 Wbmqf s  
aggregate total 整体总额 vO{[P#L}  
aggregate value 总值；合计价值 1iY?t  
aggregated basis 合计基准 k:s86q  
aggregated net chargeable income 合计应课税入息实额 -% B)+yq>  
aggregation 合并计算；合计；总和 MoC/xF&  
aggregation of incomes of husband and wife 夫妇入息合并计算 NnZ_x>R  
aggregation of property 财产的总和 t I+]x]m+  
agio 差价；贴水 ^YPw'cZZ&  
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》 #$t93EI  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ZCuh^  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ng2yZ @$  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 78z/D|{"  
《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》 Se/]J<]  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment !Je!;mEvI  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 q[Y*.%~  
agreement for a settlement 授产协议 xs  >Y  
agreement for assignment 转让协议 (B+zh  
agreement for sale 售卖协议；买卖协议 h7\EN  
agreement for sale and purchase 买卖协议 >GDN~'}^oz  
agreement for the payment of interest 支付利息协议 LrfyH"#!:  
agreement for the repayment of money 还款协议 6mrfkYK  
agreement of reinsurance 再保险协议 )N ^g0L  
Agricultural Bank of China 中国农业银行 tIX|oWC$q  
air passenger departure tax 飞机乘客离境税 =WOYZ7  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 9hwn,=Vh)  
airport tax 机场税 9NC6q-2  
alcohol duty 酒精税 !ImtnU}  
alienation 让与；让渡；转让 G_p13{"IM  
alimony 生活费；赡养费 \U`rF  
All Ordinaries Index [AOI] 所有普通股指数 ZONe
}tv:  
all risks 全险；综合险 VN4H+9E  
All Sales Record for Stock Market 《股票市场成交报告》 +>h'^/rAE  
Allied Capital Resources Limited 新联财务有限公司 vw q Y;7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ET]`  
allocation letter 拨款信件 nG5:H.)  
allocation of fund 分配款项；预留款项 Se5jxV  
allocation of profit 利润分配；溢利分配 1lUY27MF  
allocation warrant 拨款令 < uzDuBN  
allotment 分配；配股 @h\u}Ee  
allotment notice 股份配售通知；配股通知 rUF= uO(  
allotment of shares 股份分配 _
{gRCR)  
allowable 可获宽免；免税的
[=xO>  
allowable business loss 可扣除的营业亏损 !U+XIr  
allowable expenses 可扣税的支出 {,m W7  
allowance 免税额；津贴；备抵；准备金 'v3>"b  
allowance for debts 债项的免税额 _E
ZrZB  
allowance for depreciation by wear and tear 耗损折旧免税额 b~;+E#[*  
allowance for funeral expenses 殡殓费的免税额 a U*cw
R  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ab5z&7Re6  
allowance for repairs and outgoings 修葺及支出方面的免税额 {wfe!f  
allowance to debtor 给债务人的津贴 [.iz<Yh  
alteration of capital 资本更改 W[W}:@KZ  
alternate trustee 候补受托人 t5za$kW'&  
amalgamation 合并 4THGHS^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;lo!o9`<  
ambit of charges 征税范围；收费范围 [318Q%W&  
amended valuation 经修订的估值 ,}#l0BY  
American Commodities Exchange 美国商品交易所 PT`gAUCw  
American Express Bank Limited 美国运通银行 g*#.yC1/  
American Stock Exchange 美国证券交易所 gTP0:  
amortization 摊销 q:v&wb%  
amount due from banks 存放银行同业的款项 of:xj$dQ_  
amount due from banks abroad 存放海外银行同业的款项 #PRkqg+|  
amount due from holding companies 控股公司欠款 U,u\o@3A  
amount due from local banks 存放本港银行同业的款项 $'VFb=?XrK  
amount due to banks 银行同业的存款 ygp NMq#?X  
amount due to banks abroad 海外银行同业的存款 N
vfQa6?;  
amount due to holding companies 控股公司存款 ]^^mJt.Iv  
amount due to local banks 本港银行同业的存款 >H?{=H+/#  
amount due to outport banks 外埠银行同业的存款 /v:+ vh*mS  
amount for note issue 发行纸币的款额 X8b= z9  
amount of bond 担保契据的款额 y|%rW  
amount of consideration 代价款额 h|1 /Q (  
amount of contribution 供款数额 Ey;uaqt  
amount of indebtedness 负债款额 7l3sd5  
amount of principal of the loan 贷款本金额 n P4DHb&5  
amount of rates chargeable 应征差饷数额 RoWGQney  
amount of share capital 股本额 pTJJ.#$CEF  
amount of sums assured 承保款额 i~6qOlLD-  
amount of variation 变动幅度 oos7x6  
amount of vote 拨款数额 j!P]xl0vOZ  
amount payable 应付款额 H6XlS
j  
amount receivable 应收款额 )W/mt[;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 t|aBe7t7  
analysis 分析 #4*~ 4/  
ancillary risk 附属风险 4HK#]M>yz  
annual account 周年帐目；周年帐目报表；年度决算；年结 ceR zHq=  
annual accounting date 年结日期 +H~})PeQ  
annual allowance 每年免税额；年积金；年度津贴；年津 l;SqjkN  
annual balance 年度余额 anTS8b   
annual disposable income 每年可动用收入 9q-9UC!g  
annual estimates 周年预算 _YW1Mk1  
annual fee 年费 7,2b
R  
annual general meeting 周年大会 Ie~#k[X  
annual growth rate 年增率；每年增长率 0"L_0 t:  
annual long-term supplement 长期个案每年补助金 #}W^d^-5t5  
annual pensionable emolument 可供计算退休金的年薪 y++[:M  
annual report 年报 auTApYS53  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Z;QbqMj  
annual return 周年报表；周年申报表；每年报税表格 i7f/r.  
Annual Return Rules 《周年报表规则》  um[nz  
annual review of consumer prices 每年消费物价回顾 aD@sb o  
annual roll-forward basis 逐年延展方式 -P<e-V%<  
annual salary 年薪 PSQ5/l?\>  
annual statement 年度报表；年度决算表 k/yoRv%  
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 Hinz6k6!  
annuitant 年金受益人 >I3#ALF  
annuity 年金 l(@UpV-  
annuity contract 年金合约 O&?i8XsB  
annuity on human life 人寿年金 Q!:J.J  
antecedent debt 先前的债项 iC`K$LY4W  
ante-dated cheque 倒填日期支票 d[5?P?h')  
anticipated expenditure 预期开支 /JfRy%31  
anticipated net profit 预期纯利 G.,dP+i
 
anticipated revenue 预期收入 :.IVf Zw  
anti-inflation measure 反通货膨胀措施
@<tkwu  
anti-inflationary stance 反通货膨胀立场 mRw &^7r  
apparent deficit 表面赤字 a8Jn.!  
apparent financial solvency 表面偿债能力 +tNu8M@xFo  
apparent partner 表面合伙人 Uzb~L_\Rmt  
application for personal assessment 个人入息课税申请书 jLf.qf8qm  
application of fund 资金应用 &C+pen)Z  
application to release as liquidator and to destruct the books of accounts and documents nxP>IfSA  
申请免除清盘人职务及毁灭帐簿与文件 e
FUJASc  
appointed actuary 委任精算师 w
TGH5}QZ+  
appointed auditor 委任核数师；委任审计师 7W6tz\Y  
appointed trustee 委任的受托人 D0D0=s  
appointer 委任人 >v9 ("  
apportioned pro rata 按比例分摊 1O0o18'  
apportionment 分配；分摊 r(IQ)\GR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'dp3>4  
apportionment formula 分摊方程式 Q&;dXE h  
apportionment of estate duty 遗产税的分摊 |>(;gr/5(  
appraisal 估价；评估 jX79Nm|  
appreciable growth 可观增长  `k/hC  
appreciable impact 显着影响 _ a|zvH  
appreciable increase 可观增长 h+Dp<b  
appreciation 增值；升值 :e5)Q=lX  
appreciation against other currencies 相对其他货币升值 #=@( m.k:s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @JS O=8  
appreciation tax 增值税 W~J@v@..4  
appropriation 拨款；拨用；拨付 ]VY}VALZ  
appropriation account 拨款帐目 : uglv6
 
Appropriation Bill 拨款法案 C#`VVtei  
appropriation-in-aid system 补助拨款办法 Lf|5miO  
approved assets 核准资产 #y"EhwF  
approved basket stock 认可一篮子证券 Re**)3#gn  
approved budget 核准预算 , [xDNl[Y|  
approved charitable donation 认可慈善捐款 n0:Y*Op  
approved charitable institution 认可慈善机构 cTpAU9|(  
approved currency 核准货币；认可货币 =l TV2C<  
approved estimates 核准预算 j_VTa/  
approved estimates of expenditure 核准开支预算 xJ)hGPrAl  
approved overseas insurer 核准海外保险人 mr]IxTv  
approved overseas trust company 核准海外信托公司 ({g7{tUy^H  
approved pooled investment fund 核准汇集投资基金 ;#G)([  
approved provident fund scheme 认可公积金计划 A>8uLO G}  
approved provision 核准拨款 445}Yw5;9  
approved redeemable share 核准可赎回股份 y{ReQn3>y  
approved regional stock 认可地区性证券 @sRUl ,M;Z  
approved retirement scheme 认可退休金计划 u;m[,  
approved subordinated loan 核准附属贷款 U)%gzXTZ%  
arbitrage 套戥；套汇；套利 x'OE},>i  
arbitrageur 套戥者；套汇者 tY^MP5*  
arbitrary amount 临时款项 <J4|FOz!=  
arrangement 措施；安排；协定 y-qbK0=X4  
arrears 欠款 !fXwX3B  
arrears of pay 欠付薪酬 *P,dR]-m  
arrears of revenue 逾期未收税款；逾期未收的帐项 pZx'%-\-T  
articles of association 组织章程；组织细则；组织章程细则 $bRakF1'S  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )'BuRN8  
ascertainment of profit 确定利润 c0.
i  
"Asia Clear" “亚洲结算系统” fJ_d,4  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 I6d4<#Q@L  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 48JD >=@7  
Asian Development Fund [ADF] 亚洲发展基金 #IjG[a-  
Asian dollar bond 亚洲美元债券 KiU/N$E  
Asian dollar market 亚洲美元市场 :!a'N3o>  
Asian dollar rate 亚洲美元利率 8{aS$V"  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 I^*&u,  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 '`$z!rA  
asked price 沽盘；喊价；索价；卖方报价 c`94a SnV  
assessable income 应评税入息 D3s]
49j)  
assessable loss 应评税亏损 hce *G@b  
assessable profit 应评税利润 \M-}(>Pfk  
assessable value 应评税值 ,"~#s
(  
assessed profit 估定利润 OTs vox|(  
assessed value 经评估价值 1@*qz\ YY  
assessment 评税；评定；估价；评税单
@Omgk=
6  
assessment number 评税编号；估价编号 ;v0M ::  
assessment of additional tax 补加税评税 pJ Iq`)p5  
assessment of performance 业绩评估；实绩评价 M8oC
h  
Assessor 评税主任 e"9u}-Q@  
asset price bubbles 资产价格泡沫 Nf(Np1?;c  
asset-backed securities 具资产保证的证券 t{n|!T&  
assets accretion 资产增值 x#ub % t  
assets and liabilities 资产与负债 .}W#YN$  
assets betterment statement 资产递增表；资产改进表 JX%B_eUlAs  
assets lending 实物放款；有抵押贷款 ,;LxFS5\  
assets of the company passing on the death 死者去世时转移的公司资产
t .*z)N  
assets pledged as security for liabilities 用作负债抵押的资产 x9V

eg4Z7  
assets portfolio 资产投资组合 /g}2QmvH  
assets price 资产价格 f$Fa*O-  
assets quality 资产质素 cn1UFmT  
assets realization 资产变现 gPs%v`y)*D  
assets refinancing arrangement 资产再集资安排 vovc,4}  
assets securitization 资产证券化 7'g'qUW+~  
assets situated outside Hong Kong 在香港以外地方的资产 byz2u  
assets stripping 削减资产；拆卖资产 kk_$j_0  
assets value 资产值 W<<{}'Db/#  
assignee 承让人 d7 )&Z:  
assignment 转让；转让书；转让契 tW4|\-E"s4  
assignment of interest 权益转让 EHk(\1!V  
assignment of letters patent and trade mark 专利证书及商标转让 cNX,%  
assignment of property 物业转让；物业转让书 OU&esw
W  
assignment right 转让权 7#K%Bo2pG  
assignor 转让人 wLyQ <[$  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 w E^6DNh  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 aChyl;#E  
associate member 附属会员 s ~'><ioh  
associated body corporate 相联法人团体 H'N$Vv2q  
associated company 相联公司；联属公司 6[g~p< 8n}  
associated corporation 相联法团 XRi/O)98o  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] X2>qx^jT  
公认会计师公会〔英国〕 IR; DdF  
Association of Futures Exchange Brokers 香港期货经纪协会 ^fVLM>p<;  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 N|cWTbi  
association of underwriters 承保人组织
>_3+s~  
assumption of control 接管 2$8#ePyq*  
assurance 担保；保险；转易；转易书 P|mV((/m4  
assurance of interest 权益的转易 2 MFGKzO  
at 19XX price 按一九ＸＸ年价格计算 *~b3FLzq  
at a discount 按赔价计算；按贴水价格计算；打折扣 n3w(zB  
at a premium 按溢价计算；按升水价格计算 ?'F>DN  
at call 通知付款；按通知 "Uy==~  
at constant market price 按固定市价计算 )aY^
k|I  
at constant price 按固定价格计算 )Ih'0>=  
at cost 按成本计算 LwDm(gG  
at current market price 按当时市价计算；按现时市价计算 &w@~@]  
at current price 按当时价格计算；按现时价格计算 '_)NI  
at factor cost 按要素成本计算；按生产要素成本计算 axT-  
at money-of-the-day price 按付款当日价格计算 r,^}/<*  
at or better 按指定或较佳价位〔买卖指令〕 A#&Q(g\YE  
at par 按面值计算；平价 ="fq.Tt  
at sight 见票即付 &^WJ:BvA|^  
at the close 按收市盘 @@$%+XNY  
at the opening 按开市盘 |~Q`DdkX  
attestation 见证；见证条款 .{6?%lt  
at-the-money option 平价期权 n^OWz4  
attorney 受权人；受托代表人 DoV<p?U  
attornment 新拥有人承认书 <YU+W"jQT  
attributable profit 可归属利润 -~z]ut<Z  
attributable share value 可归属股份价值 CS[[TzC=5  
Auckland Stock Exchange 奥克兰证券交易所 P$4h_dw  
auction 拍卖 vwZd
@%BO  
auctioneer 拍卖商 S,&tKDJn  
audit 审计；核数 GtZkzVqLd  
Audit Commission 审计署 iO^z7Y7  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] &%YFO'>>}  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 @bu5{b+8  
audit review 帐目审查 yxfV|ox  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 /0|niiI  
audited account 审计帐目；经审计的帐目 E8]PV,#xY  
audited annual account 经审计的周年帐目 2q2;Uo`"S.  
audited balance sheet 经审计的资产负债表 Al?LO;$Pa?  
auditor 核数师；核数主任；审计师 s^nPSY!  
auditor's certificate 核数师证明书；审计师证明书 ni @Mqb  
auditor's report 核数师报告；审计师报告 CV<@Rgoa  
Aussie bond 澳元债券 [H#*#v  
austerity budget 紧缩预算 T*"15ppfk  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ZSL:q%:.  
Australia All Ordinaries Index 澳洲所有普通股票指数 oS'M  
Australian Dollar [AUD] 澳元 cp|&&q  
Australian Options Market 澳大利亚期权市场 ![O@{/  
Australian Securities Commission 澳洲证券事务监察委员会 IEb"tsel  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 K*&?+_v :  
Australian Stock Exchange 澳大利亚证券交易所 F^iv1b  
Austrian Schilling [ATS] 奥地利先令 gemjLuf  
authentication 认证；鉴证 RfPRCIo  
authority to purchase 委托购买证；委购书 I"*;fdm  
authorization 认可；核准；授权；授权书 }@Mx@ S  
authorization by direction 指示授权 (`0dO8  
authorization by instruction 指令授权 @d5G\1(%  
authorization by warrant 令状授权 z?~W]PWiZ  
authorization of unit trust 单位信托的认可 Iq&S6l <0  
authorized agent 指定代理人
lLuAZoH  
authorized capital 法定资本 =6#tJgg8  
authorized clerk 出市员 t(SSrM]  
authorized dealer 认可交易商 F
+e J9  
authorized financial institution 认可财务机构 o!Vs{RRu
}  
authorized fund 认可基金 yK"OZ2Mv  
authorized fund house 获授权的基金公司；认可基金公司 >-0b@ +j  
authorized institution 认可机构 ypxqW8Xe  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
,z}wR::%  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 o6e6Jw  
authorized insurer 获授权保险人；获认可承保人 $"Oy }  
authorized investment 特准投资项目 ;]<{<czc  
authorized person 获授权人 B!jINOg  
authorized representative 获授权代表
[ e4)"A"  
authorized share capital 法定股本 !x9j~D'C`  
automated quotation system 自动报价系统 wEK@B&DV  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ^'8T9N@U  
自动交易系统〔香港期货交易所有限公司〕 @Yua%n6]#D  
automatic adjustment mechanism 自动调整机制 HLMEB0zh^  
automatic adjustment system 自动调整系统 C7=Q!UK`\  
Automatic Clearing House 自动票据交换所 $q}}w||e~0  
automatic exchange rates accumulation system 自动化汇率累集系统 *b"(r|Ko  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 |=.z0{A7H  
automatic teller machine [ATM] 自动柜员机 <DS+"#  
autopay 自动转帐 ^iJMUV|  
available assets 可用资产 SU, t,i  
available fiscal reserve 现存财政储备 7pNTCZY|  
available profit 可用利润 ?i4}[q  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 "AjtNL5  
average 平均；平均数；海损 ;S+c<MSl  
average basic salary 平均基本薪金 \~xOdqF/  
average consumer expenditure 平均消费开支；一般消费开支 {aq\sf;i{  
average cost 平均成本 NEQcEUd?  
average cost of land production 增辟土地平均成本 b~ ?TDm7  
average daily turnover 平均每日成交额 R6 wK'  
average daily wage rate 平均每日工资率 2aUz.k8o  
average expenditure pattern 平均开支模式 C]UBu-]#S  
average growth rate 平均增长率 t"1'B!4  
average net fixed assets 固定资产平均净值 ak50]KYo  
average of relatives 相对价格平均数 u!2.[CV  
average price 平均价格 lv}U-vK  
average propensity to consume 平均消费倾向；一般消费倾向 "r0z(j  
average propensity to save 平均储蓄倾向；一般储蓄倾向 1QRE-ndc  
average rate 平均率 ;% *e}w0  
average revenue 平均收入；平均收益 8|[\Tp:;  
average stock 平均库存；平均存货 78tWzO  
average yearly rent 平均年租 `4s5yNUi=  
avoidance of double taxation 避免双重课税 <p(&8P  
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 sZ-]yr\E"  
=ox#qg.5  
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