一些有用的会计术语(也不知道发的地方对不对)A

A: 4wKQs&:  
A share Ａ股；甲类股份 (`&SV$m  
abatement of tax 减税；减扣免税额 .[r1Qz7G  
ABN AMRO Bank N.V. 荷兰银行 1l5'N=hL  
above-the-line expenditure 线上项目支出；经常预算支出 +H:}1sT;n  
above-the-line receipt 线上项目收入；经常预算收入 DHg)]FQ/  
ABSA Asia Limited 南非联合亚洲有限公司 Or
#KF6+ut  
absolute change 绝对数值变更 A("\m>g$b  
absolute expenditure 实际开支 ?[]jJ  
absolute guideline figure 绝对准则数字 wP7 E8'  
absolute interest 绝对权益 e:l7 w3?O  
absolute order of discharge 绝对破产解除令 <a&w$Zc/  
absolute profit margin 绝对利润幅度 (A )f r4  
absolute value 实值；绝对值 {[4.<|2
6  
absolutely vested interest 绝对既得权益 Up1n0
  
absorbed cost 已吸收成本；已分摊成本 llN/  
absorption 吸收；分摊；合并 cOf.z)kf6  
absorption rate 吸收率；摊配率；分摊率 \kZ@2.pN  
ACB Finance Limited 亚洲商业财务有限公司 $."DOZQ3U  
acceptable form of reciprocity 合理的互惠条件 pocXQEg$]  
acceptable rate 适当利率；适当汇率 XU<XK9EA  
acceptance agreement 承兑协议 2:RFPK  
acceptance for honour 参加承兑 6u'E}hAx|  
acceptor 承兑人；接受人；受票人 -d9L  
acceptor for honour 参加承兑人 rf^u&f  
accident insurance 意外保险 \JC_"gqt  
Accident Insurance Association of Hong Kong 香港意外保险公会 2g~W})e  
accident insurance scheme 意外保险计划 Mp QsM-iW  
accident year basis 意外年度基准 Dz,|sHCmk  
accommodation 通融；贷款 j0^1BVcj  
accommodation bill 通融票据；空头票据 O5MV&Zb(  
accommodation party 汇票代发人 "574%\#4z  
account balance 帐户余额；帐户结余 0Bt>JbGs4  
account book 帐簿 ]SAGh|+xl  
account collected in advance 预收款项 Q4Nut  
account current book 往来帐簿 !LQzf(s;  
account of after-acquired property 事后取得的财产报告 I<Cm$8O?  
account of defaulter 拖欠帐目 9n49p?  
account payable 应付帐款 O1@3V/.Wu  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 riF-9 %i  
account receivable 应收帐款 PWeWz(]0Z4  
account receivable report 应收帐款报表 ^6gEL~m|]  
account statement 结单；帐单；会计财务报表 t33\f<e  
account title 帐户名称；会计科目  9mW   
accountant's report 会计师报告 {e$@i  
Accountant's Report Rules 会计师报告规则 z6Fl$FFP  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ZA&bp{}D  
Accounting Arrangements 《会计安排》 mBEMwJ}O`  
accounting basis 会计基础 Ey.%: O-Dv  
accounting by Official Receiver 破产管理署署长呈交的帐目 KjMwrMgC  
Accounting Circular 《会计通告》 U'^ G-@  
accounting class 会计类别 l,9rd[  
accounting date 记帐日期；会计结算日期 Ng1bjq}E2  
accounting for money 款项核算 ?
\I@w4  
Accounting Officer 会计主任 6"[J[7up  
accounting period 会计报告期；会计期 0nvT}[\H*  
accounting policy 会计政策；会计方针 '0^lMQMg  
accounting practice 会计惯例 Z`f?7/"B  
accounting principle 会计准则 /U,(u9bq  
accounting record 会计记录 B}P!WRNmln  
accounting report 会计报告 1Vkb}A,'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7|"l/s9,  
Accounting Society of China 中国会计学会 Y3#8]Z_"}O  
accounting statement 会计报表 g:.LCF  
accounting system 会计制度；会计系统 ^I9U<iNIL  
accounting transaction 会计事项；帐务交易 yRi5t{!V  
accounting treatment 会计处理 m
o9(2@~<  
accounting year 会计年度 @HTs.4  
accretion 增值；添加 *ZV3]ig2$  
accrual 应计项目；应累算数目 ecx_&J@D  
accrual basis 应计制；权责发生制 /3.;sS]B  
accrual basis accounting 应计制会计；权责发生制会计 7yJE+o'  
accrue 应累算；应计 l*(L"]  
accrued benefit 应累算利益 pI.~j]*:{  
accrued charges 应计费用 ^hsr/
|  
accrued cumulative preference share dividend 应累算的累积优先股股息 W0;QufV  
accrued expenses 应累算费用 jd2 p
~W  
accrued interest payable 应付利息；应计未付利息 \vx'+}  
accrued interest receivable 应收利息；应计未收利息 "!& o|!2  
accrued right 累算权益 5R)IL2~  
accruing profit 应累算的利润 7Le-f  
accumulated fiscal reserve 累积财政储备 P8#_E{f  
accumulated profit 累积利润；滚存溢利 1cx%+-  
accumulated reserve 累积储备 TD-B\ @_  
accumulation of surplus income 累积收益盈余 m^
zD']  
acquired assets 既得资产 ;pS+S0U   
acquisition 收购；购置；取得 f'MRC \  
acquisition cost 购置成本 qJJ 5o?'  
acquisition expenses 购置费用 MR: H3  
acquisition of 100% interest 收购全部股权  )y6  
acquisition of control 取得控制权 >0u*E *Y  
acquisition of fixed assets 购置固定资产 Q"Exmn3p  
acquisition of shell “买壳” <pXOE-G5  
acquisition price 收购价 1;+77<  
act of God 天灾 g6xQQ,q=l  
acting partner 执事合伙人 4=%,0.yt  
active market 买卖活跃的市场；交投畅旺的市场；旺市 {t4':{Y+  
active partner 积极参与的合伙人 O2"@09:  
active trading 交投活跃 WZjR^6  
actual circulation 实际流通 lYS "  
actual cost 实际成本 @Z7s3b  
actual expenditure 实际开支；实际支出 vXZP>  
actual income 实际入息；实际收入；实际收益 ?%%vQ?  
actual market 现货市场 P8H2v_)X&  
actual price 现货价；实际价格 SmRFxqtN  
actual profit 实际利润 B qINU  
actual quotation 实盘；实际价位；实际报价 w11L@t[5W8  
actual year basis 按实际年度计算 O>I%O^  
actuals 实货 +3M1^:  
actuarial investigation 精算调查 ?v-!`J>EF#  
actuarial principle 精算原则 {u0sbb(  
actuarial report 精算师报告 @\:@_}Z`_}  
Actuarial Society of Hong Kong 香港精算学会 S;/pm$?/  
actuarial valuation 精算师估值 !]9qQ7+R%  
actuary 精算师 tR4+]K  
ad referendum agreement 暂定协议；有待覆核的协定 >p#_L^oZ%  
ad valorem duty 从价税；按值征税 OlptO60{ ]  
ad valorem duty system 从价税制 *=]UWM~]  
ad valorem fee 从价费 nv(6NV  
ad valorem tariff 从价关税 ;\f0II3  
additional allowance 额外免税额 +;)Xu}  
additional amount for unexpired risk 未过期风险的额外款额 ~OLyG$JJ  
additional assessable profit 补加应评税利润 WRRR"Q$  
additional assessment 补加评税 !b+!] 2~g}  
additional commitment 额外承担 D(&Zq7]n  
additional commitment vote 额外承担拨款 t8;nP[`  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6-\' *5r  
additional dependent parent allowance 供养父母额外免税额 zGc]*R  
additional provision 额外拨款 "uj@!SEs`?  
additional stamp duty 附加印花税 -<AGCiLz  
additional tax 补加税罚款；补加税款 dj4a)p|YN  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 GO*D4<#u  
adjudged bankrupt 被裁定破产 In;P33'p  
adjudicated bankrupt 裁定破产人 XF>!~D  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 5Q:49S47  
adjudication of bankruptcy 裁定破产；宣告破产 t\PSB  
adjudication of insolvency 裁定无力偿还债务 >6W#v[  
adjusted actual 经调整的实数；调整后的实数 7Bd=K=3u  
adjusted current assets 经调整的流动资产；调整后的流动资产 *5\'$;Rg  
adjusted figure 经调整的数字；调整后的数额 HX,i{aWWy  
adjusted liabilities 经调整的负债；调整后的负债 D(Q]ddUi'  
adjusted loss 经调整的亏损；调整后的亏损 naA8RD5/  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 sO!m,p
K(  
adjusted profit 经调整的利润；调整后的利润 ~Y;Z5e=  
adjusted surplus 经调整的盈余额；调整后的盈余额 _;/+8=  
adjusted value 经调整的价值；调整后的价值 (]VY==t~  
adjustment 调整；修订；理算〔保险〕 +bR|;b(v  
adjustment centre 调剂中心 1.<gC  
adjustment lag 调整过程的时间差距；调整时差 F7/%,vf  
adjustment mechanism 调整机制 biForT_no  
adjustment of loss 亏损调整 PBcb*7W  
adjustment process 调整过程；调整程序 *(XGNp[0  
adjustment range 调整幅度 bPkz=^-  
administered exchange rate 受管制汇率  @k#xr  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 T11>&K)  
administration expenses 行政费用 x8C *  
administration fee 手续费；行政费 _KBa`lhE  
administration in bankruptcy 破产管理 91nB?8ZE6,  
administration order 遗产管理令 %h;1}SFl0  
administrator 管理人；遗产管理人 'Q=(1a11  
administrator of the estate 遗产管理人 b/\l\\$-  
admission of debt 债项承认书 3<[q>7X  
admission of proof 接纳债权证明 m( %PZ*s  
advance 放贷款项；垫付款项；预支款项；预付款项 (/9erfuJ  
advance account 暂支帐目；预付款帐户 PsS.lhj0"  
advance compensation 预付补偿金 -a"b:Q  
advance from shareholder 股东垫款 (^_INy*  
advance pending reimbursement 预支以待日后付还 2T@?&N^OD  
advanced economy 先进经济体系 r gi4>  
advancement 预付；预付财产 R((KAl
]dL  
advances warrant 垫款令 i=hA. y`  
advancing 贷出 -6X+:r`>u  
adverse balance 逆差 zz<o4bR  
adverse exchange 逆汇 T-x9IoE  
advertisement addressed to shareholders 在报章刊登的致股东通告 "ub0}p4V  
advice for collection 托收通知书 r^ '
 
advice of drawing 提款通知书；汇票通知书 RMid}BRE  
advice of payment 付款通知 [M:<!QXw  
Advisory Committee [Securities and Futures Commission] yt
V[x  
谘询委员会〔证券及期货事务监察委员会〕 W'Y(@  
Advisory Committee on Diversification 经济多元化谘询委员会 pX$X8z%  
affidavit 誓章；遗产申报誓章 vIZFI  
affidavit of no receipt 述明无收款的誓章 0HQTe>!  
affiliate 联号；联营公司；附属公司 o{l]


n*  
affiliated company 附属公司；联号；联营公司 v-"nyy-&Z  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 /YvwQ  
affordability 负担能力 #BgiDLh  
African Development Bank [AfDB] 非洲开发银行 +CXq41g"c  
after-acquired property 事后取得的财产 {d)L0KXK  
after-hours dealing 市后交易 V^>< =DNE  
after-tax profit 税后盈利；税后利润；税后溢利 Hq?dqg'%~  
agency agreement 代理协议 g:6`1C  
agency expenses 代理机构的开支 HV]u9nrt#  
agency fee 代理费 u
?>8`]r  
Agency Law 《代理法》 xK5~9StP  
agent 代理人；承销人 7xO~v23oe  
agent of company 公司代理人 7&w[h4Lw  
agent's fee 代理人费；经纪费 n;:C{5  
aggregate 总计；总数；总体数字 =rkW325O  
aggregate amount 总款额；总额 g@>93j=cZU  
aggregate assets and liabilities 总体资产与负债 myd:"u,}9  
aggregate at constant price 按固定价格计算的总体数字 0bSnD|#I  
aggregate demand 总需求 rd=+[:7L  
aggregate gross position 总持仓量 Gq%,'amf  
aggregate limit 总限额 /#q6.du  
aggregate of salaries tax 合计薪俸税 FJ{&R Ld  
aggregate performance 总体表现；总体业绩 |eJR
3o  
aggregate supply 总体供应 I SdB5Va  
aggregate surplus 总盈余 '!`]Z
c  
aggregate total 整体总额 qd~9uo&[Ig  
aggregate value 总值；合计价值 EN8xn9M?  
aggregated basis 合计基准 m,}GP^<1i  
aggregated net chargeable income 合计应课税入息实额 fhC|=0XB  
aggregation 合并计算；合计；总和 8KKhD$  
aggregation of incomes of husband and wife 夫妇入息合并计算 _kBx2>qQ  
aggregation of property 财产的总和 Jc`tOp5  
agio 差价；贴水 x0%@u^BF  
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》 5{vuN)K3  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 0h{&k7T<7  
《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》 GNHWbC6_m  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment OsRizcgdA  
《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》
IP)%y%ycw  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment I%B\Wy/j^  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 UA*Kuad  
agreement for a settlement 授产协议 K `A8N  
agreement for assignment 转让协议 X/m~^  
agreement for sale 售卖协议；买卖协议 ^f,%dM=i=  
agreement for sale and purchase 买卖协议 %J9+`uSl  
agreement for the payment of interest 支付利息协议 .S* sGauM  
agreement for the repayment of money 还款协议 C9,Uwz<!]  
agreement of reinsurance 再保险协议 k[f_7lJ2  
Agricultural Bank of China 中国农业银行  NfmHa  
air passenger departure tax 飞机乘客离境税 $s 'n]]Wq  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,"YTG*ky  
airport tax 机场税 JBLh4c3  
alcohol duty 酒精税 C5e;U  
alienation 让与；让渡；转让 M 5`hMfg  
alimony 生活费；赡养费 Oq)7XL4  
All Ordinaries Index [AOI] 所有普通股指数 C\^,+)Y\~  
all risks 全险；综合险 WSGho(\  
All Sales Record for Stock Market 《股票市场成交报告》 k<NxI\s8]  
Allied Capital Resources Limited 新联财务有限公司 M)H*$!x}>  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2h)Qz+|7  
allocation letter 拨款信件 }KEr@h,N  
allocation of fund 分配款项；预留款项 rD9:4W`^  
allocation of profit 利润分配；溢利分配 |.-Muv  
allocation warrant 拨款令 vskp1Wi(  
allotment 分配；配股 upZf&4 I8  
allotment notice 股份配售通知；配股通知 &VG  
allotment of shares 股份分配 iqN?'8  
allowable 可获宽免；免税的 ^ohIJcI-  
allowable business loss 可扣除的营业亏损 ksUF(lYk  
allowable expenses 可扣税的支出 Q^* 33  
allowance 免税额；津贴；备抵；准备金 .>LJ(Sx9b  
allowance for debts 债项的免税额 Z'|k M!  
allowance for depreciation by wear and tear 耗损折旧免税额 dfZ`M^NU  
allowance for funeral expenses 殡殓费的免税额 s .+`"r
K  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 vI,T1%llu  
allowance for repairs and outgoings 修葺及支出方面的免税额 oa`7ClzD  
allowance to debtor 给债务人的津贴 ~@T`0W-Py  
alteration of capital 资本更改 %J1oz3n  
alternate trustee 候补受托人 Jje!*?&8X  
amalgamation 合并 x@[6
u  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k~, k@mR  
ambit of charges 征税范围；收费范围 ,ne3uPRu7~  
amended valuation 经修订的估值 O%px>rdkY  
American Commodities Exchange 美国商品交易所 ud"Kko Rt  
American Express Bank Limited 美国运通银行 =1<v1s|)q  
American Stock Exchange 美国证券交易所 wxT(ktE  
amortization 摊销 QV4FA&f&  
amount due from banks 存放银行同业的款项 4=N(@mS  
amount due from banks abroad 存放海外银行同业的款项 Yb1Q6[!  
amount due from holding companies 控股公司欠款 a>Zp?*9  
amount due from local banks 存放本港银行同业的款项 sk AF6n  
amount due to banks 银行同业的存款 tJ&tNSjTi  
amount due to banks abroad 海外银行同业的存款 qVjMflVoay  
amount due to holding companies 控股公司存款 h 9}x6t,  
amount due to local banks 本港银行同业的存款 >2X-98,  
amount due to outport banks 外埠银行同业的存款 IaU%L6Q]  
amount for note issue 发行纸币的款额 & x_ #zN]  
amount of bond 担保契据的款额 #7/39zTK  
amount of consideration 代价款额 cH+ ~|3  
amount of contribution 供款数额 ,J:Ro N_:  
amount of indebtedness 负债款额 q>5j (,6F  
amount of principal of the loan 贷款本金额 cS Qb3}a\  
amount of rates chargeable 应征差饷数额 aK7}}  
amount of share capital 股本额 !%.=35NS@E  
amount of sums assured 承保款额 +d(|Jid  
amount of variation 变动幅度 iq,rS"  
amount of vote 拨款数额 e^$JGh2  
amount payable 应付款额 'S:
$4j  
amount receivable 应收款额 v *`M3jb  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2waPNb|  
analysis 分析 H8 xhE~'t  
ancillary risk 附属风险 0sTR`Xk  
annual account 周年帐目；周年帐目报表；年度决算；年结 qdxaP% p2  
annual accounting date 年结日期 2u+!7D!w$  
annual allowance 每年免税额；年积金；年度津贴；年津 jx2{kK  
annual balance 年度余额 14 (sp  
annual disposable income 每年可动用收入 C2\zbC[qm  
annual estimates 周年预算 $g/h=w@  
annual fee 年费 e+MQmWA'F  
annual general meeting 周年大会 yrd1J$  
annual growth rate 年增率；每年增长率 vTTXeS-b  
annual long-term supplement 长期个案每年补助金 T k@~w  
annual pensionable emolument 可供计算退休金的年薪 NCl@C$W
9q  
annual report 年报 d`~~Ww1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5}c8v2R:B  
annual return 周年报表；周年申报表；每年报税表格 FZLx.3k4  
Annual Return Rules 《周年报表规则》 1l Cr?  
annual review of consumer prices 每年消费物价回顾 TQ5kM  
annual roll-forward basis 逐年延展方式 ./L)BLC i  
annual salary 年薪 \PcnD$L  
annual statement 年度报表；年度决算表 dC|6z/  
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 o?6m/Klw6  
annuitant 年金受益人 kg\8 (@h]  
annuity 年金 <Y2$'ETD  
annuity contract 年金合约 ]hoq!:>M1  
annuity on human life 人寿年金 k+vfZ9bD(J  
antecedent debt 先前的债项 m/I
D3_  
ante-dated cheque 倒填日期支票 ga(k2Q;y  
anticipated expenditure 预期开支 *ZxurbX#  
anticipated net profit 预期纯利 }r!hm?e  
anticipated revenue 预期收入 q6<P\CSHy<  
anti-inflation measure 反通货膨胀措施 P,F eF'J^  
anti-inflationary stance 反通货膨胀立场 -4P `:bF  
apparent deficit 表面赤字 o{^`Y   
apparent financial solvency 表面偿债能力 x*=1C,C  
apparent partner 表面合伙人 * ^V?u  
application for personal assessment 个人入息课税申请书 5;,h8vW  
application of fund 资金应用 vm'ZA7f6  
application to release as liquidator and to destruct the books of accounts and documents N/--6)5~0  
申请免除清盘人职务及毁灭帐簿与文件 T[#q0bv  
appointed actuary 委任精算师 n?;rWq"  
appointed auditor 委任核数师；委任审计师 xu%eg]  
appointed trustee 委任的受托人 1<5Ug8q  
appointer 委任人 )nFyHAy-  
apportioned pro rata 按比例分摊 u05Yy&(f  
apportionment 分配；分摊 VxuV`Plf  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $mh\`  
apportionment formula 分摊方程式 _(I6o  
apportionment of estate duty 遗产税的分摊 
=I
@I  
appraisal 估价；评估 ]V_A4Df  
appreciable growth 可观增长 i^V(LGQF  
appreciable impact 显着影响 ODhq `?(N  
appreciable increase 可观增长 xwi6
#>  
appreciation 增值；升值 `E?0jQ  
appreciation against other currencies 相对其他货币升值 x~wS/y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -a&<Un/  
appreciation tax 增值税 &
I[` .:NJ  
appropriation 拨款；拨用；拨付 $/B~bJC  
appropriation account 拨款帐目 l;L_A@B<  
Appropriation Bill 拨款法案 ,isjiy J  
appropriation-in-aid system 补助拨款办法 S#$Kmm |  
approved assets 核准资产 :O$bsw:3w<  
approved basket stock 认可一篮子证券 OZnKJ<  
approved budget 核准预算
w,$qsmR  
approved charitable donation 认可慈善捐款 U+@U/s%8  
approved charitable institution 认可慈善机构 k)|.<  
approved currency 核准货币；认可货币 ;i'[c`  
approved estimates 核准预算 Z7RBJK7|.  
approved estimates of expenditure 核准开支预算 zsJermF,O  
approved overseas insurer 核准海外保险人 Y[
dq"  
approved overseas trust company 核准海外信托公司 %dv?n#Uf
 
approved pooled investment fund 核准汇集投资基金 M +r!63T  
approved provident fund scheme 认可公积金计划 $(Mz@#%  
approved provision 核准拨款 7.6L1srV  
approved redeemable share 核准可赎回股份 ?s3S$Ih  
approved regional stock 认可地区性证券 `fTM/"  
approved retirement scheme 认可退休金计划 ,"XiI$Le  
approved subordinated loan 核准附属贷款 O#^H.B  
arbitrage 套戥；套汇；套利 c38XM]Jeq  
arbitrageur 套戥者；套汇者 4=MjyH|[Jx  
arbitrary amount 临时款项 CgrQ"N5  
arrangement 措施；安排；协定 H(rD*R[  
arrears 欠款 XNv2xuOcJ  
arrears of pay 欠付薪酬 ~~ rR< re  
arrears of revenue 逾期未收税款；逾期未收的帐项 !hhL",  
articles of association 组织章程；组织细则；组织章程细则 
~rJG4U  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |E.BGdS  
ascertainment of profit 确定利润 [nPs  
"Asia Clear" “亚洲结算系统” %0N HU`j  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 W ';X4e  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 i>s  
Asian Development Fund [ADF] 亚洲发展基金 P <+0sh  
Asian dollar bond 亚洲美元债券 )AQ
^PBwp  
Asian dollar market 亚洲美元市场 5UO+c(T  
Asian dollar rate 亚洲美元利率 KP>9hEh  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ^}B,0yUu'  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 }$4z$&  
asked price 沽盘；喊价；索价；卖方报价 >[,eK=  
assessable income 应评税入息 ?'9IgT[*  
assessable loss 应评税亏损 d%"XsbO  
assessable profit 应评税利润 L
zNfMvh  
assessable value 应评税值 \/o$io,kV  
assessed profit 估定利润 #c>GjUJ.w  
assessed value 经评估价值 $t(v `,  
assessment 评税；评定；估价；评税单 ACdPF_Y]  
assessment number 评税编号；估价编号 h%Nd89//  
assessment of additional tax 补加税评税 ,7]hjf_h  
assessment of performance 业绩评估；实绩评价 A>1$?A8Q  
Assessor 评税主任 O9(z"c  
asset price bubbles 资产价格泡沫 I}3F'}JV<  
asset-backed securities 具资产保证的证券 g}xL7bTlI>  
assets accretion 资产增值 N+rU|iMa.  
assets and liabilities 资产与负债 =I@t%Y  
assets betterment statement 资产递增表；资产改进表 bIAE?D  
assets lending 实物放款；有抵押贷款 8Auek#[  
assets of the company passing on the death 死者去世时转移的公司资产 !}#> ky!t  
assets pledged as security for liabilities 用作负债抵押的资产 ]A'{DKR  
assets portfolio 资产投资组合 D3X4@sM  
assets price 资产价格 L ,dh$F  
assets quality 资产质素 d*0RBgn  
assets realization 资产变现 VNHceH  
assets refinancing arrangement 资产再集资安排 8b)WOr6n  
assets securitization 资产证券化  JhFbze>  
assets situated outside Hong Kong 在香港以外地方的资产 |JxVfX8^  
assets stripping 削减资产；拆卖资产 9Yv:6@.F  
assets value 资产值 o8 JOpD  
assignee 承让人 VAz4@r7hkq  
assignment 转让；转让书；转让契 ApXf<MAy  
assignment of interest 权益转让 'z(Y9%+a  
assignment of letters patent and trade mark 专利证书及商标转让 f\]?,
 
assignment of property 物业转让；物业转让书 q"u,Tnc;  
assignment right 转让权 yx :^*/  
assignor 转让人 fY[Fwjj3  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 1^![8>u"  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 "w'pIUQ3,  
associate member 附属会员 ,PTM'O@aU#  
associated body corporate 相联法人团体 >8e)V ;  
associated company 相联公司；联属公司 Mw/9DrE7/  
associated corporation 相联法团 `$B?TNuch7  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ~oa}gJl:}-  
公认会计师公会〔英国〕 -WlYH
W  
Association of Futures Exchange Brokers 香港期货经纪协会 Q&eyqk   
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 o utJ/~9;  
association of underwriters 承保人组织 ?
,>3uD#  
assumption of control 接管 lFjz*g2'  
assurance 担保；保险；转易；转易书 dFy$w=  
assurance of interest 权益的转易 s5nw<V9$]  
at 19XX price 按一九ＸＸ年价格计算 -3{Q`@F  
at a discount 按赔价计算；按贴水价格计算；打折扣 .B:ZyTI  
at a premium 按溢价计算；按升水价格计算 nF<K84  
at call 通知付款；按通知 uL`
#
@nI  
at constant market price 按固定市价计算 SIJ7Y{\
.  
at constant price 按固定价格计算 pCs3-&rI3  
at cost 按成本计算 FvpU]
 
at current market price 按当时市价计算；按现时市价计算 ^l!SIu  
at current price 按当时价格计算；按现时价格计算 im2mA8OH  
at factor cost 按要素成本计算；按生产要素成本计算 #'_#t/u  
at money-of-the-day price 按付款当日价格计算 V]F D'XAl  
at or better 按指定或较佳价位〔买卖指令〕 '[ t.  
at par 按面值计算；平价 ,a?)O6?/  
at sight 见票即付 gjDNl/r/  
at the close 按收市盘 MA`nFkVK  
at the opening 按开市盘 k83K2>]  
attestation 见证；见证条款 HAxLYun(3w  
at-the-money option 平价期权 mr\,"S-`  
attorney 受权人；受托代表人  '"B  
attornment 新拥有人承认书 MJXnAIG?2  
attributable profit 可归属利润 6]brL.eGj  
attributable share value 可归属股份价值 MXaFqK<Y  
Auckland Stock Exchange 奥克兰证券交易所 fEHFlgN3Ap  
auction 拍卖 &B{zS K$N  
auctioneer 拍卖商 Qn*l,Z]US  
audit 审计；核数 -V/y~/]J  
Audit Commission 审计署 7g\v (P  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] o$*(N  
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〕 <fvu) f  
audit review 帐目审查 Nw*<e ]uD  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 FEjO}lTK  
audited account 审计帐目；经审计的帐目 *7xcwjeP  
audited annual account 经审计的周年帐目 oy^-?+  
audited balance sheet 经审计的资产负债表 $hhXsu=  
auditor 核数师；核数主任；审计师 |>;PV4])(  
auditor's certificate 核数师证明书；审计师证明书 ,*|Q=  
auditor's report 核数师报告；审计师报告 4$xVm,n|  
Aussie bond 澳元债券 (U:-z=E#1  
austerity budget 紧缩预算 cRLw)"|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ,HZ%q]*:~  
Australia All Ordinaries Index 澳洲所有普通股票指数 |?T=4~b  
Australian Dollar [AUD] 澳元 ihrf/b  
Australian Options Market 澳大利亚期权市场 fDy*dp4z  
Australian Securities Commission 澳洲证券事务监察委员会 ^4n#'
'wJ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 U@Od
QAX  
Australian Stock Exchange 澳大利亚证券交易所 QLY;@-jF$  
Austrian Schilling [ATS] 奥地利先令 Msqqjhoy  
authentication 认证；鉴证 9\Jc7[b  
authority to purchase 委托购买证；委购书 ]-\68bN  
authorization 认可；核准；授权；授权书 4z<c8 E8  
authorization by direction 指示授权 xMjhC;i{  
authorization by instruction 指令授权 ?Q"andf  
authorization by warrant 令状授权 6$urrSQ`N0  
authorization of unit trust 单位信托的认可 nwFBuP<LR  
authorized agent 指定代理人 MQoA\  
authorized capital 法定资本 duG!QS:  
authorized clerk 出市员 *yhA8fJ  
authorized dealer 认可交易商 )'+[,z ;s  
authorized financial institution 认可财务机构 2;v:Z^&  
authorized fund 认可基金 xX<f4H\'  
authorized fund house 获授权的基金公司；认可基金公司 <:9ts@B  
authorized institution 认可机构 w6vbYPCN  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 w-K A~  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 +#Pb@^6"m  
authorized insurer 获授权保险人；获认可承保人 ##jJaSxG  
authorized investment 特准投资项目 k{qxsNM  
authorized person 获授权人 ,Cr%2Wg-  
authorized representative 获授权代表 $s7U |F,I  
authorized share capital 法定股本 >Scyc-n  
automated quotation system 自动报价系统 0AO^d[v  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] /8l-@P.o  
自动交易系统〔香港期货交易所有限公司〕 ^Q8yb*MN  
automatic adjustment mechanism 自动调整机制 UR'[?  
automatic adjustment system 自动调整系统 u@_|4Bp,"  
Automatic Clearing House 自动票据交换所 M/o?D <'  
automatic exchange rates accumulation system 自动化汇率累集系统 BN9e S   
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 =8]`-(  
automatic teller machine [ATM] 自动柜员机 _&-d0'+  
autopay 自动转帐 #}^waYAk)  
available assets 可用资产 : @|Rj_S;  
available fiscal reserve 现存财政储备 vMz|'-rm$  
available profit 可用利润 v`|]57?A  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 h@ lz  
average 平均；平均数；海损 cEL:5*cAU}  
average basic salary 平均基本薪金 ?}
?"m:=  
average consumer expenditure 平均消费开支；一般消费开支 ]9YA~n\  
average cost 平均成本 u> {aF{  
average cost of land production 增辟土地平均成本 'yiv.<4  
average daily turnover 平均每日成交额 D6VdgU|  
average daily wage rate 平均每日工资率 SJiQg-+<Uf  
average expenditure pattern 平均开支模式 rj=as>6B  
average growth rate 平均增长率 edL2ax  
average net fixed assets 固定资产平均净值 Ze0qRLuH!  
average of relatives 相对价格平均数 v2x+_K}J  
average price 平均价格 }b1G21Dc!  
average propensity to consume 平均消费倾向；一般消费倾向 [cB^6v  
average propensity to save 平均储蓄倾向；一般储蓄倾向 H'WYnhU&  
average rate 平均率 (_pw\zk>  
average revenue 平均收入；平均收益 g (w/  
average stock 平均库存；平均存货 ?'k_K:_  
average yearly rent 平均年租 beOMln+R  
avoidance of double taxation 避免双重课税
&PC6C<<f  
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 fw&*;az  
aU6l>G`w  
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