一些有用的会计术语(也不知道发的地方对不对)A

A: X~g U$  
A share Ａ股；甲类股份 ;x.5_Xw{.  
abatement of tax 减税；减扣免税额 0uL*-/|  
ABN AMRO Bank N.V. 荷兰银行 <c3Te$.  
above-the-line expenditure 线上项目支出；经常预算支出 &ea6YQ  
above-the-line receipt 线上项目收入；经常预算收入 0hg4y  
ABSA Asia Limited 南非联合亚洲有限公司 e1
Q   
absolute change 绝对数值变更
%-fQ[@5  
absolute expenditure 实际开支 ]$~\GE^  
absolute guideline figure 绝对准则数字 *Za'^Z2  
absolute interest 绝对权益 AcP d(Pc  
absolute order of discharge 绝对破产解除令 >npTUOGL=n  
absolute profit margin 绝对利润幅度 .fAHP 5-  
absolute value 实值；绝对值 X4eo
E  
absolutely vested interest 绝对既得权益 nD.K*#u  
absorbed cost 已吸收成本；已分摊成本 CT?4A1[aD  
absorption 吸收；分摊；合并 = IJ}b=:  
absorption rate 吸收率；摊配率；分摊率 r17"
i.n  
ACB Finance Limited 亚洲商业财务有限公司 gz#2}  
acceptable form of reciprocity 合理的互惠条件 XFSHl[uS1  
acceptable rate 适当利率；适当汇率 +I3j2u8L  
acceptance agreement 承兑协议 i0nu5kD+d  
acceptance for honour 参加承兑 nT :n>ja  
acceptor 承兑人；接受人；受票人 +wp!hk&C5  
acceptor for honour 参加承兑人 LEuDDJ-  
accident insurance 意外保险 ka/>jV"  
Accident Insurance Association of Hong Kong 香港意外保险公会 I;Pd}A_}=_  
accident insurance scheme 意外保险计划 yXQ 2
8A  
accident year basis 意外年度基准 ZZM;%i-B  
accommodation 通融；贷款 +;T\:'CU  
accommodation bill 通融票据；空头票据 j-#h^3l1?  
accommodation party 汇票代发人 BD- c<K"  
account balance 帐户余额；帐户结余 Dy&{PeE!  
account book 帐簿 5[LDG/{Tys  
account collected in advance 预收款项 BdB9M8fM  
account current book 往来帐簿 6<fcG  
account of after-acquired property 事后取得的财产报告 \1sWmN6  
account of defaulter 拖欠帐目 n"w>Y)C(X)  
account payable 应付帐款 '""s%C+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 .B?fG)'WsF  
account receivable 应收帐款 cHC1l  
account receivable report 应收帐款报表 GXi)3I%  
account statement 结单；帐单；会计财务报表 _MWW  
account title 帐户名称；会计科目 7jw5'`;)"  
accountant's report 会计师报告 !i_~<6Wa7  
Accountant's Report Rules 会计师报告规则 {b|V;/  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Q[c:A@oW  
Accounting Arrangements 《会计安排》 B[~Q0lPih  
accounting basis 会计基础 <U
Y9<o
 
accounting by Official Receiver 破产管理署署长呈交的帐目 &PPYxg<  
Accounting Circular 《会计通告》 40aD\S>  
accounting class 会计类别 MxOIe|=&  
accounting date 记帐日期；会计结算日期 F9k}zAY\J  
accounting for money 款项核算 4C[kj  
Accounting Officer 会计主任 2?F?C  
accounting period 会计报告期；会计期 Z.`0  
accounting policy 会计政策；会计方针 97dF  
accounting practice 会计惯例 =)}Yw)
 
accounting principle 会计准则 5/R ~<z  
accounting record 会计记录 O03F@v  
accounting report 会计报告
>9y!M'V  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 
1HLU &  
Accounting Society of China 中国会计学会 H#M;TjR  
accounting statement 会计报表 0a9[}g1=#  
accounting system 会计制度；会计系统 l{QlJ>%~{;  
accounting transaction 会计事项；帐务交易 BCO (,k  
accounting treatment 会计处理 dVMLn4[,MA  
accounting year 会计年度 OaKr_m  
accretion 增值；添加 tkQrxa|  
accrual 应计项目；应累算数目 !yvw5As%  
accrual basis 应计制；权责发生制 W/VEB3P>Z  
accrual basis accounting 应计制会计；权责发生制会计 `#:(F z  
accrue 应累算；应计 nub!*)q  
accrued benefit 应累算利益 JQ
|*XU  
accrued charges 应计费用 wlQ @3RN>  
accrued cumulative preference share dividend 应累算的累积优先股股息 NtmmPJ|5  
accrued expenses 应累算费用 qOAP_\@T  
accrued interest payable 应付利息；应计未付利息 =QIu3%&  
accrued interest receivable 应收利息；应计未收利息 *x_e] /}  
accrued right 累算权益 )X3 |[4R  
accruing profit 应累算的利润 V@+X4`T  
accumulated fiscal reserve 累积财政储备 #\ECQF  
accumulated profit 累积利润；滚存溢利 8_Z"@  
accumulated reserve 累积储备 2UopGxrPKw  
accumulation of surplus income 累积收益盈余 =3nA5'UZ  
acquired assets 既得资产 vR (nd  
acquisition 收购；购置；取得 vuZ'Wo:S{  
acquisition cost 购置成本 W
6
RjQ1  
acquisition expenses 购置费用 ?w&?P}e +  
acquisition of 100% interest 收购全部股权 dkW7k^g  
acquisition of control 取得控制权 pgW^h
j\  
acquisition of fixed assets 购置固定资产 %jJIR88  
acquisition of shell “买壳” Q9c*I,Oj  
acquisition price 收购价 N/[!$B0H@  
act of God 天灾 nbW.x7  
acting partner 执事合伙人 \~r_S  
active market 买卖活跃的市场；交投畅旺的市场；旺市 0EasPbp  
active partner 积极参与的合伙人 .@\(ay  
active trading 交投活跃
xf?"Q#  
actual circulation 实际流通 ,&g-DCag  
actual cost 实际成本 `4e| I.`^r  
actual expenditure 实际开支；实际支出 t>Yl=79,  
actual income 实际入息；实际收入；实际收益 ix38|G9U  
actual market 现货市场 qeC^e}h  
actual price 现货价；实际价格 oN)I3wO$  
actual profit 实际利润 RRro.
r,  
actual quotation 实盘；实际价位；实际报价 d6ifJ  
actual year basis 按实际年度计算 E B! ,t  
actuals 实货 #=72/[  
actuarial investigation 精算调查 TEbIU8{Y  
actuarial principle 精算原则 i6S["\h>  
actuarial report 精算师报告 1d$wP$  
Actuarial Society of Hong Kong 香港精算学会 W)^%/lAh  
actuarial valuation 精算师估值 b~{nS,_Rn  
actuary 精算师 :UX8^+bfZ  
ad referendum agreement 暂定协议；有待覆核的协定 -c{Y+M`  
ad valorem duty 从价税；按值征税 {{)pb>E  
ad valorem duty system 从价税制 M,cz7,  
ad valorem fee 从价费 IR?nH`V  
ad valorem tariff 从价关税 >QPCYo<E  
additional allowance 额外免税额 ]bbP_n8  
additional amount for unexpired risk 未过期风险的额外款额 3NdO3-~)  
additional assessable profit 补加应评税利润 $oJjgAxcZ  
additional assessment 补加评税 #bCUI*N"P  
additional commitment 额外承担 %L$?Mey  
additional commitment vote 额外承担拨款 8w#4T:hsuN  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7#N ?{3i  
additional dependent parent allowance 供养父母额外免税额 "Xl"H/3r  
additional provision 额外拨款 rHqP[[4B'  
additional stamp duty 附加印花税 a@AIv"q  
additional tax 补加税罚款；补加税款 [;l;kom  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 1r5Z$3t\  
adjudged bankrupt 被裁定破产 f%JM a]yV  
adjudicated bankrupt 裁定破产人 =
BbXSwv'(  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8Pva]Q  
adjudication of bankruptcy 裁定破产；宣告破产 7jr+jNsowj  
adjudication of insolvency 裁定无力偿还债务 hu7oJ H  
adjusted actual 经调整的实数；调整后的实数 2@Q5Ta#h  
adjusted current assets 经调整的流动资产；调整后的流动资产 ].Ra=^q  
adjusted figure 经调整的数字；调整后的数额 |,({$TrF  
adjusted liabilities 经调整的负债；调整后的负债 Y\ ;hjxR-  
adjusted loss 经调整的亏损；调整后的亏损 sLzZ}u?(  
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 bM }zGFt  
adjusted profit 经调整的利润；调整后的利润 2IP<6l8N  
adjusted surplus 经调整的盈余额；调整后的盈余额 =$
T[  
adjusted value 经调整的价值；调整后的价值 TH55@1W,[  
adjustment 调整；修订；理算〔保险〕 ~@e=+Z  
adjustment centre 调剂中心 ,|]k4F  
adjustment lag 调整过程的时间差距；调整时差 I,"q:QS+  
adjustment mechanism 调整机制 ]VEc9?  
adjustment of loss 亏损调整 4q?R3\e;  
adjustment process 调整过程；调整程序 ?kRx;S+  
adjustment range 调整幅度 Xc&J.Tw#4*  
administered exchange rate 受管制汇率 'Tskx  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 LoSrXK~0~J  
administration expenses 行政费用 LMN`<R(q]  
administration fee 手续费；行政费 YRv}w3yQ  
administration in bankruptcy 破产管理 QWWI  
administration order 遗产管理令 crx%;R  
administrator 管理人；遗产管理人 |QQ(1#d  
administrator of the estate 遗产管理人 rl2(DA{  
admission of debt 债项承认书 Y1F%-o  
admission of proof 接纳债权证明 XsSDz}dg  
advance 放贷款项；垫付款项；预支款项；预付款项 fo<nk|i  
advance account 暂支帐目；预付款帐户 TkIiO>  
advance compensation 预付补偿金 E 0OHl  
advance from shareholder 股东垫款 jw/@]f;N  
advance pending reimbursement 预支以待日后付还 
m63>P4h?  
advanced economy 先进经济体系 hpq\  
advancement 预付；预付财产 Bsk` e  
advances warrant 垫款令 h A'>  
advancing 贷出 oW>e.}d!  
adverse balance 逆差 PG@C5Rnu  
adverse exchange 逆汇 ZTj!ti;5  
advertisement addressed to shareholders 在报章刊登的致股东通告 Ef3="}AI;  
advice for collection 托收通知书 e@5w?QzW  
advice of drawing 提款通知书；汇票通知书 O7od2fV(i7  
advice of payment 付款通知 #iRd2Qj%  
Advisory Committee [Securities and Futures Commission] M5xMTP-  
谘询委员会〔证券及期货事务监察委员会〕 (Zej\lEN  
Advisory Committee on Diversification 经济多元化谘询委员会 F^lau f  
affidavit 誓章；遗产申报誓章 {IF$\{Al  
affidavit of no receipt 述明无收款的誓章 QHsJo|.  
affiliate 联号；联营公司；附属公司 #miG"2ea..  
affiliated company 附属公司；联号；联营公司 <p?oFD_e4  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 8|u8J0^  
affordability 负担能力 jN(c`Gb  
African Development Bank [AfDB] 非洲开发银行 i3)7Qa[  
after-acquired property 事后取得的财产 mi@uX@
#  
after-hours dealing 市后交易 Moi>Dp  
after-tax profit 税后盈利；税后利润；税后溢利 S2 P9C"  
agency agreement 代理协议 LaL{ ^wP  
agency expenses 代理机构的开支 bn=7$Ax  
agency fee 代理费 f:AfMf>m  
Agency Law 《代理法》 X|4Kdi.r@  
agent 代理人；承销人 tiRi_  
agent of company 公司代理人 J/rF4=j%xy  
agent's fee 代理人费；经纪费 <"S`ZOn  
aggregate 总计；总数；总体数字 B-|C%~fe  
aggregate amount 总款额；总额 c0_512  
aggregate assets and liabilities 总体资产与负债 g>a% gVly  
aggregate at constant price 按固定价格计算的总体数字 _UbyhBl  
aggregate demand 总需求 ACI.{`SrQ=  
aggregate gross position 总持仓量 UnyJD%a  
aggregate limit 总限额 TXbi>t:/S{  
aggregate of salaries tax 合计薪俸税 1l^`  
aggregate performance 总体表现；总体业绩 SPvKq=,
 
aggregate supply 总体供应 O7J V{'?  
aggregate surplus 总盈余 ?
xwZ< A  
aggregate total 整体总额 0}e&ONDQ  
aggregate value 总值；合计价值 $J]NWgXl@  
aggregated basis 合计基准 1C/Vwf:@  
aggregated net chargeable income 合计应课税入息实额 hD,xJ]zv1  
aggregation 合并计算；合计；总和 sqj8I"<`  
aggregation of incomes of husband and wife 夫妇入息合并计算 B9`_~~^U5  
aggregation of property 财产的总和 R$">
 
agio 差价；贴水 KB{/L5  
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》 A>)W6|m|  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Z5*O\kJv  
《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》  [L  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment =A_{U(>  
《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》 #?Ob->v  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment fJ%A_N}  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 qy-Hv6oof  
agreement for a settlement 授产协议 %4/X;w\3  
agreement for assignment 转让协议 :Z6l)R+V  
agreement for sale 售卖协议；买卖协议 }!WuJz"  
agreement for sale and purchase 买卖协议 WpkCFp  
agreement for the payment of interest 支付利息协议 Hx9lQ8  
agreement for the repayment of money 还款协议 yoT
x3U@  
agreement of reinsurance 再保险协议 )X6I#q8  
Agricultural Bank of China 中国农业银行 E<
pO!P  
air passenger departure tax 飞机乘客离境税 j,1cb,}=^  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 T+:GYab/  
airport tax 机场税 !OOOc  
alcohol duty 酒精税 /~g.j1g  
alienation 让与；让渡；转让 d:hX3  
alimony 生活费；赡养费 A8ClkLC;I  
All Ordinaries Index [AOI] 所有普通股指数 #-PUm0|  
all risks 全险；综合险 7+$P6[*  
All Sales Record for Stock Market 《股票市场成交报告》 n]K{-C;  
Allied Capital Resources Limited 新联财务有限公司 +1eb@bX  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 wFJ*2W:  
allocation letter 拨款信件 xoQqku"vn  
allocation of fund 分配款项；预留款项 iH-(_$f;  
allocation of profit 利润分配；溢利分配 BbgKaCq  
allocation warrant 拨款令 I=k`VId:  
allotment 分配；配股 |jK
Fk.M  
allotment notice 股份配售通知；配股通知 '=UsN_@  
allotment of shares 股份分配 n,p \~Tu,  
allowable 可获宽免；免税的 ^>s{o5H&  
allowable business loss 可扣除的营业亏损 hgdr\ F  
allowable expenses 可扣税的支出 \'B%lXh  
allowance 免税额；津贴；备抵；准备金 |e2s{J2   
allowance for debts 债项的免税额 fh&Q(:ZU  
allowance for depreciation by wear and tear 耗损折旧免税额 C1-Jj_XQ.  
allowance for funeral expenses 殡殓费的免税额 nd h\+7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 u}jC$T>2%6  
allowance for repairs and outgoings 修葺及支出方面的免税额 |+1k7S,  
allowance to debtor 给债务人的津贴 I.1(qbPkF+  
alteration of capital 资本更改 &qm:36Y7Xg  
alternate trustee 候补受托人 Eq5X/Hx  
amalgamation 合并 %,udZyO3uR  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }jL4F$wC  
ambit of charges 征税范围；收费范围 ItG|{Bo  
amended valuation 经修订的估值 NDG?Xs [2  
American Commodities Exchange 美国商品交易所 "ZG2olOqLI  
American Express Bank Limited 美国运通银行 g7K<"Z {M  
American Stock Exchange 美国证券交易所 Jx8DVjy  
amortization 摊销 Z}>+!Z  
amount due from banks 存放银行同业的款项 $o*p#LU  
amount due from banks abroad 存放海外银行同业的款项 |YrvY1d!  
amount due from holding companies 控股公司欠款 jG,^~5x  
amount due from local banks 存放本港银行同业的款项 K` <`l  
amount due to banks 银行同业的存款 -B:O0;f  
amount due to banks abroad 海外银行同业的存款 *C(q{|f  
amount due to holding companies 控股公司存款 N&W7g#F  
amount due to local banks 本港银行同业的存款 i6k~j%0m  
amount due to outport banks 外埠银行同业的存款 mXUe/*r0T  
amount for note issue 发行纸币的款额 lH>6;sE  
amount of bond 担保契据的款额 C+-sf  
amount of consideration 代价款额 q94*2@KV  
amount of contribution 供款数额 n:JG+1I  
amount of indebtedness 负债款额 i]0$7s9!  
amount of principal of the loan 贷款本金额 wtfM}MW\  
amount of rates chargeable 应征差饷数额 ^K!R4Y4t  
amount of share capital 股本额 N||s#  
amount of sums assured 承保款额 )GJlQ1x  
amount of variation 变动幅度 z_:r&UP`"  
amount of vote 拨款数额 s1zkkLw`*  
amount payable 应付款额 :LD+B1$y  
amount receivable 应收款额 ^bXCYkx  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 R-\"^BV#Z  
analysis 分析 SXmh@a"*\  
ancillary risk 附属风险 4$4n9`odE  
annual account 周年帐目；周年帐目报表；年度决算；年结 .u;'eVH)a}  
annual accounting date 年结日期 ^I!gteU;  
annual allowance 每年免税额；年积金；年度津贴；年津 t\lx*_lr  
annual balance 年度余额 7 '7a`-W  
annual disposable income 每年可动用收入 RH;Kbu  
annual estimates 周年预算 Cta!"=\  
annual fee 年费 =5M '+>  
annual general meeting 周年大会 Q8bn|#`  
annual growth rate 年增率；每年增长率 6hqqZ  
annual long-term supplement 长期个案每年补助金 %* @hS`  
annual pensionable emolument 可供计算退休金的年薪 &0J/V>k  
annual report 年报 6X$iTJ[\x  
Annual Report on the Consumer Price Index 《消费物价指数年报》 fU4{4M+9"  
annual return 周年报表；周年申报表；每年报税表格 \V9);KAOj  
Annual Return Rules 《周年报表规则》 -257g;  
annual review of consumer prices 每年消费物价回顾 Mm#=d?YUHJ  
annual roll-forward basis 逐年延展方式 MZSyu  
annual salary 年薪 ZHc;8|}  
annual statement 年度报表；年度决算表 *q(H
W  
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 DZX4c2J  
annuitant 年金受益人 Xd9<`gu  
annuity 年金 #pX+~{  
annuity contract 年金合约 'Ie
!%k^  
annuity on human life 人寿年金 M,N(be-  
antecedent debt 先前的债项 qAuq2pHA+d  
ante-dated cheque 倒填日期支票 w7_2JS  
anticipated expenditure 预期开支 )"y
]_}  
anticipated net profit 预期纯利 A;Uw b  
anticipated revenue 预期收入 A*3R@G*h  
anti-inflation measure 反通货膨胀措施 8hvh xp  
anti-inflationary stance 反通货膨胀立场 X[o"9O|<  
apparent deficit 表面赤字 l,1.6  
apparent financial solvency 表面偿债能力 iTeFy-Ct  
apparent partner 表面合伙人 DT#Z6A  
application for personal assessment 个人入息课税申请书 Mer\W6e"e  
application of fund 资金应用 u2Qs}FX  
application to release as liquidator and to destruct the books of accounts and documents /4u:5G  
申请免除清盘人职务及毁灭帐簿与文件 \ffU15@N  
appointed actuary 委任精算师 |-VbJd  
appointed auditor 委任核数师；委任审计师 z
y[|4Q(?  
appointed trustee 委任的受托人 |c!lZo/  
appointer 委任人 2&U<Wiu\}  
apportioned pro rata 按比例分摊 Px
"K5c*  
apportionment 分配；分摊 pXHeUBY.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &E8fd/s=k  
apportionment formula 分摊方程式 " qrL:,  
apportionment of estate duty 遗产税的分摊 %b`B.A  
appraisal 估价；评估 , MU
9p*  
appreciable growth 可观增长 .@]M'S^1  
appreciable impact 显着影响 ^b(>Bg)T  
appreciable increase 可观增长 }@wXm  
appreciation 增值；升值 IctLhYZ  
appreciation against other currencies 相对其他货币升值 ]lzOz<0q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \)9R
1zp/x  
appreciation tax 增值税 &SK=ZOKg^  
appropriation 拨款；拨用；拨付 'P~6_BW  
appropriation account 拨款帐目 (ZuV5|N  
Appropriation Bill 拨款法案 eFCXjM  
appropriation-in-aid system 补助拨款办法 -q/FxESp  
approved assets 核准资产 MFLw^10(T  
approved basket stock 认可一篮子证券 w'Q2Czso  
approved budget 核准预算 u+uu?.bM  
approved charitable donation 认可慈善捐款 auQfW
O[ u  
approved charitable institution 认可慈善机构 @?"t&h  
approved currency 核准货币；认可货币 Y{ 2xokJ N  
approved estimates 核准预算 8rsv8OO  
approved estimates of expenditure 核准开支预算 X+XbIbUuL  
approved overseas insurer 核准海外保险人 MBH/,Yd  
approved overseas trust company 核准海外信托公司 &b&o];a  
approved pooled investment fund 核准汇集投资基金 MEn#MT/Cz  
approved provident fund scheme 认可公积金计划 hTbot^/  
approved provision 核准拨款 j\8'P9~%  
approved redeemable share 核准可赎回股份 gedk  
approved regional stock 认可地区性证券 %epK-q9[  
approved retirement scheme 认可退休金计划 9CTvG zkw  
approved subordinated loan 核准附属贷款 $U/_8^6B0  
arbitrage 套戥；套汇；套利 XG}pp`{o  
arbitrageur 套戥者；套汇者 W'9=st'  
arbitrary amount 临时款项 q! U
'DDEP  
arrangement 措施；安排；协定 7?JcB?G4  
arrears 欠款 Dbo.N`  
arrears of pay 欠付薪酬 *d/]-JN,K  
arrears of revenue 逾期未收税款；逾期未收的帐项 H=k*;'  
articles of association 组织章程；组织细则；组织章程细则 v;@-bED(Qs  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `+0)dTA(g$  
ascertainment of profit 确定利润 yLlAK,5P0o  
"Asia Clear" “亚洲结算系统” +,
$"%C  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 mg^\"GC*8  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 rfNt  
Asian Development Fund [ADF] 亚洲发展基金 gJ>HFid_C  
Asian dollar bond 亚洲美元债券 Af"vSL  
Asian dollar market 亚洲美元市场 cZ~\jpK  
Asian dollar rate 亚洲美元利率 '%"#]  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 p,w6D,h  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Ey"<hAF  
asked price 沽盘；喊价；索价；卖方报价 1"CbuV 6  
assessable income 应评税入息 2=l!b/m  
assessable loss 应评税亏损 K06/ D!RD4  
assessable profit 应评税利润 yw;!KU
Kb|  
assessable value 应评税值 ".SQ*'Oc  
assessed profit 估定利润 "ci<W_lx  
assessed value 经评估价值 'Kj8X{BSFb  
assessment 评税；评定；估价；评税单 )(pJ~"'L  
assessment number 评税编号；估价编号 h&6x.ps@  
assessment of additional tax 补加税评税 lEC58`Ws  
assessment of performance 业绩评估；实绩评价 P&Q 5ZQb  
Assessor 评税主任 ]jzINaMav  
asset price bubbles 资产价格泡沫 $0zH2W  
asset-backed securities 具资产保证的证券 gZs8BKO  
assets accretion 资产增值 xQhvs=Zm]  
assets and liabilities 资产与负债 S&P5##.u`  
assets betterment statement 资产递增表；资产改进表 1`_i%R^  
assets lending 实物放款；有抵押贷款 c};Qr@v
po  
assets of the company passing on the death 死者去世时转移的公司资产 =>CrZ23B"  
assets pledged as security for liabilities 用作负债抵押的资产 hD/bO  
assets portfolio 资产投资组合 ~U~4QQV  
assets price 资产价格 $V8B =k~  
assets quality 资产质素 HiG&`:P>q  
assets realization 资产变现 R%Yws2Le2  
assets refinancing arrangement 资产再集资安排 d0 tN73(  
assets securitization 资产证券化 ;G3{ e  
assets situated outside Hong Kong 在香港以外地方的资产 `
v)-v<  
assets stripping 削减资产；拆卖资产 J)n g,i  
assets value 资产值 *{)![pDYd  
assignee 承让人 !2N#H~{  
assignment 转让；转让书；转让契  iV71t17  
assignment of interest 权益转让 G?/1 F1  
assignment of letters patent and trade mark 专利证书及商标转让 VMW?[j  
assignment of property 物业转让；物业转让书 ;.h5; `&  
assignment right 转让权 4>^ %_Xj[  
assignor 转让人 2g^Kf,m  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 E}qeh"sJt  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 gGU3e(!Uc  
associate member 附属会员 kc8T@5+I0  
associated body corporate 相联法人团体 *R>I%?]V3  
associated company 相联公司；联属公司 *#;rp~  
associated corporation 相联法团 !`='K +  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] +-#| M|a  
公认会计师公会〔英国〕 }h>e=<  
Association of Futures Exchange Brokers 香港期货经纪协会 )[)-.{q  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 4f"a
/(>*  
association of underwriters 承保人组织 ]IJ.}  
assumption of control 接管 b,G+=&6u  
assurance 担保；保险；转易；转易书 hk&p+NV!  
assurance of interest 权益的转易 nZN]Q9  
at 19XX price 按一九ＸＸ年价格计算 k 9Kv  
at a discount 按赔价计算；按贴水价格计算；打折扣 i\rI j0+  
at a premium 按溢价计算；按升水价格计算 @Cm"lv.hz  
at call 通知付款；按通知 9#6ilF:F  
at constant market price 按固定市价计算 a(8]y.`Tv  
at constant price 按固定价格计算 G$4lH>A&  
at cost 按成本计算 'eqvK|Uj:  
at current market price 按当时市价计算；按现时市价计算 jt2m-*aP  
at current price 按当时价格计算；按现时价格计算 mcDW&jwQ  
at factor cost 按要素成本计算；按生产要素成本计算 Z#;ieI\  
at money-of-the-day price 按付款当日价格计算 e= "/oo  
at or better 按指定或较佳价位〔买卖指令〕 a+mq=K  
at par 按面值计算；平价 ,lA J{5\#  
at sight 见票即付 \{+7`4g  
at the close 按收市盘 foE2rV/Y  
at the opening 按开市盘 :ykZ7X&  
attestation 见证；见证条款 sS(^7GARa  
at-the-money option 平价期权 =GM!M@~,Ab  
attorney 受权人；受托代表人 HA"dw2|  
attornment 新拥有人承认书 xYt{=  
attributable profit 可归属利润 8gBqur{  
attributable share value 可归属股份价值 ^"+cJ)  
Auckland Stock Exchange 奥克兰证券交易所 AD?^.
<  
auction 拍卖 dGh<R|U3  
auctioneer 拍卖商 x_Ais&Gc  
audit 审计；核数 Punbw\9!d,  
Audit Commission 审计署 PD/JXExK  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] fBd +gT\S  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 TJsT .DWW~  
audit review 帐目审查 9f,HjR
P  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 rzaEVXbz1  
audited account 审计帐目；经审计的帐目 web&M!-  
audited annual account 经审计的周年帐目 bJB:]vs$  
audited balance sheet 经审计的资产负债表 =AcbX
_[  
auditor 核数师；核数主任；审计师 KS(T%mk\  
auditor's certificate 核数师证明书；审计师证明书 3+ i(fg_  
auditor's report 核数师报告；审计师报告 1<59)RiO>  
Aussie bond 澳元债券 rhn*kf{8  
austerity budget 紧缩预算 "v*RY "5#  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 EUna_ 4=  
Australia All Ordinaries Index 澳洲所有普通股票指数 vW)GUAF[  
Australian Dollar [AUD] 澳元 p6}
jCGJ  
Australian Options Market 澳大利亚期权市场 *%)L?*  
Australian Securities Commission 澳洲证券事务监察委员会 vlj|[joXw  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4?yc/F=kI  
Australian Stock Exchange 澳大利亚证券交易所 ;-]f4O8  
Austrian Schilling [ATS] 奥地利先令 J;T_9  
authentication 认证；鉴证 6lWO8j^BN  
authority to purchase 委托购买证；委购书 i,yK&*>JJ  
authorization 认可；核准；授权；授权书 $V~%$  
authorization by direction 指示授权 Fx3VQ'%J  
authorization by instruction 指令授权 s.GhquFCrU  
authorization by warrant 令状授权 '{oe}].,
 
authorization of unit trust 单位信托的认可 Gh{k~/B  
authorized agent 指定代理人 ki+9Ln;  
authorized capital 法定资本 /CA)R26G  
authorized clerk 出市员 D *LZ_  
authorized dealer 认可交易商 wH${q@z_  
authorized financial institution 认可财务机构 06Hn:IT18  
authorized fund 认可基金 3&?Tc|F+  
authorized fund house 获授权的基金公司；认可基金公司 y:|7.f  
authorized institution 认可机构 Bxa],inuZ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ?4lAL  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 nM0nQ{6  
authorized insurer 获授权保险人；获认可承保人 G0]n4"~+?  
authorized investment 特准投资项目 10}Zoq|)n  
authorized person 获授权人 hCxL4LrF  
authorized representative 获授权代表 g:o\r (  
authorized share capital 法定股本 U.^)|IHW  
automated quotation system 自动报价系统 h;ShNU  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] "!Qhk3*  
自动交易系统〔香港期货交易所有限公司〕 H`Z4a
N  
automatic adjustment mechanism 自动调整机制 #!`zU4&2  
automatic adjustment system 自动调整系统 IYCKF/2o  
Automatic Clearing House 自动票据交换所 -I_lCZ{Nbi  
automatic exchange rates accumulation system 自动化汇率累集系统
,-b{oS~u  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 vy"Lsr3  
automatic teller machine [ATM] 自动柜员机 ;!~;05^iD  
autopay 自动转帐 dIpt&nH&$  
available assets 可用资产 *UyV@  
available fiscal reserve 现存财政储备 TM^1{0;r5  
available profit 可用利润 =AKW(v  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ^g[])2",  
average 平均；平均数；海损 ,^<+5TYM7
 
average basic salary 平均基本薪金 f$Ap\(.  
average consumer expenditure 平均消费开支；一般消费开支 U/iAP W4U  
average cost 平均成本 6=@n b3D%  
average cost of land production 增辟土地平均成本 Uv+pdRXn  
average daily turnover 平均每日成交额 %#]T.g  
average daily wage rate 平均每日工资率 l.34h  
average expenditure pattern 平均开支模式 .e"jnP~  
average growth rate 平均增长率 U|Jo[4A  
average net fixed assets 固定资产平均净值 6/-!oo
 
average of relatives 相对价格平均数 zEhy0LLm  
average price 平均价格 #VO2O0GR  
average propensity to consume 平均消费倾向；一般消费倾向 :,ym)|YV  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Wig0OZj  
average rate 平均率 C3b'Q  
average revenue 平均收入；平均收益 bL&]3n9Rwu  
average stock 平均库存；平均存货 v =?V{"wk!  
average yearly rent 平均年租 FI
/YJ@21  
avoidance of double taxation 避免双重课税 zhCI+u4/qz  
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 :te xl  
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