一些有用的会计术语(也不知道发的地方对不对)A

A: c[y=K)<Z  
A share Ａ股；甲类股份 o>`/,-!  
abatement of tax 减税；减扣免税额 Sc~kO4  
ABN AMRO Bank N.V. 荷兰银行 sqZHk+<%  
above-the-line expenditure 线上项目支出；经常预算支出 A#  M  
above-the-line receipt 线上项目收入；经常预算收入 q=1SP@;\6  
ABSA Asia Limited 南非联合亚洲有限公司 MthThsr7  
absolute change 绝对数值变更 47K5[R  
absolute expenditure 实际开支 4l`gAE$  
absolute guideline figure 绝对准则数字 lIFU7g  
absolute interest 绝对权益 A^p $~e\)  
absolute order of discharge 绝对破产解除令 wD,F=O  
absolute profit margin 绝对利润幅度 WNYLQ=;  
absolute value 实值；绝对值 V_W=MWs&+  
absolutely vested interest 绝对既得权益 (kuZS4Af  
absorbed cost 已吸收成本；已分摊成本 My`%gP~%g  
absorption 吸收；分摊；合并 610k#$  
absorption rate 吸收率；摊配率；分摊率 ^&rbI,D  
ACB Finance Limited 亚洲商业财务有限公司 }t-r:R$,  
acceptable form of reciprocity 合理的互惠条件 N~ozyIP,  
acceptable rate 适当利率；适当汇率 -5ec8m8  
acceptance agreement 承兑协议 %-'U9e KN  
acceptance for honour 参加承兑 6HqK%(  
acceptor 承兑人；接受人；受票人 YYvs~?bAy  
acceptor for honour 参加承兑人 99:L#0!.W  
accident insurance 意外保险 }b^lg&$(  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^c7L!F  
accident insurance scheme 意外保险计划 w9PY^U.Y3e  
accident year basis 意外年度基准 ::`j@ ]  
accommodation 通融；贷款 GQZUC\cB  
accommodation bill 通融票据；空头票据 ?GC0dN  
accommodation party 汇票代发人 j5)qF1W,  
account balance 帐户余额；帐户结余 t2SZ]|C  
account book 帐簿 5#F+-9r  
account collected in advance 预收款项 YaT07X
.(b  
account current book 往来帐簿 ha),N<'  
account of after-acquired property 事后取得的财产报告 >PJ-Z~O'   
account of defaulter 拖欠帐目 LGMFv  
account payable 应付帐款 fIcv}Y  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 E0pQRGPA  
account receivable 应收帐款 t]o gn(  
account receivable report 应收帐款报表 l&A`  
account statement 结单；帐单；会计财务报表 :gVjBF2  
account title 帐户名称；会计科目 UK<"|2^sT  
accountant's report 会计师报告 ]\ezES  
Accountant's Report Rules 会计师报告规则 f\^QV  
accounting and auditing procedure 会计与审计程序；会计与核数程序 E{ ,O}  
Accounting Arrangements 《会计安排》 g0U ?s  
accounting basis 会计基础 4>E2G:  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,i,=LGn  
Accounting Circular 《会计通告》 nJya1AH;  
accounting class 会计类别 ,{50zx2  
accounting date 记帐日期；会计结算日期 <XagkD  
accounting for money 款项核算 m&%b;%,J  
Accounting Officer 会计主任 uSQ*/h-<)0  
accounting period 会计报告期；会计期 s?E:
]  
accounting policy 会计政策；会计方针 X m3t xp#  
accounting practice 会计惯例 mC7Y *  
accounting principle 会计准则 ;~bn@T-  
accounting record 会计记录 >D;hT*3  
accounting report 会计报告 e`rY]X  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >8tuLd*T  
Accounting Society of China 中国会计学会 yi?&^nX@9,  
accounting statement 会计报表 7a<qP=J  
accounting system 会计制度；会计系统 !tdfTf$  
accounting transaction 会计事项；帐务交易 *^uj(8U  
accounting treatment 会计处理 `IoX'|C[h  
accounting year 会计年度 zef,*dQY  
accretion 增值；添加 yBj)#m5!  
accrual 应计项目；应累算数目 Td >k \<  
accrual basis 应计制；权责发生制 j5O*H_D  
accrual basis accounting 应计制会计；权责发生制会计 ~-GDheA  
accrue 应累算；应计 3$cF)5Vf  
accrued benefit 应累算利益 c" 7pf T  
accrued charges 应计费用 gsp7N  
accrued cumulative preference share dividend 应累算的累积优先股股息 OQQ9R?Ll{  
accrued expenses 应累算费用 ftPw6  
accrued interest payable 应付利息；应计未付利息 QA(,K}z~^S  
accrued interest receivable 应收利息；应计未收利息 ^IpiNY/%Q  
accrued right 累算权益 h'x~"k1  
accruing profit 应累算的利润 v1=X=H  
accumulated fiscal reserve 累积财政储备 0)]1)z(P
 
accumulated profit 累积利润；滚存溢利 kk'w@Sn.(  
accumulated reserve 累积储备 Q2NnpsA^6  
accumulation of surplus income 累积收益盈余 's?Fip  
acquired assets 既得资产 kU/=Du  
acquisition 收购；购置；取得 RX1{?*r]Z  
acquisition cost 购置成本 4g9b[y~U  
acquisition expenses 购置费用 srLr~^$j[  
acquisition of 100% interest 收购全部股权 &^_(xgJL  
acquisition of control 取得控制权 A%1=6  
acquisition of fixed assets 购置固定资产 MGzF+ln^U  
acquisition of shell “买壳” V2,WP  
acquisition price 收购价 C#&6p0U  
act of God 天灾 u&xK>7  
acting partner 执事合伙人 ([-=NT}Aq  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,<^HB+{Wo  
active partner 积极参与的合伙人 ha=z<Q  
active trading 交投活跃 0gD0}nH  
actual circulation 实际流通 q4iD59yd)S  
actual cost 实际成本 g4~qcI=a  
actual expenditure 实际开支；实际支出 I)6Sbt JV^  
actual income 实际入息；实际收入；实际收益 h.;CL#s  
actual market 现货市场 I uj=d~|>  
actual price 现货价；实际价格 rb'GveW[  
actual profit 实际利润 jSYg\Z5!  
actual quotation 实盘；实际价位；实际报价 Ib8i#DV  
actual year basis 按实际年度计算 })lT fy  
actuals 实货 YXVJJd$U  
actuarial investigation 精算调查 3{:<z4>{  
actuarial principle 精算原则 X);Zm7  
actuarial report 精算师报告 &;U7/?Q  
Actuarial Society of Hong Kong 香港精算学会 Q;/F0JDH  
actuarial valuation 精算师估值 Ch9!AUiR  
actuary 精算师 Sp,Q,Q4  
ad referendum agreement 暂定协议；有待覆核的协定 %i>e  
ad valorem duty 从价税；按值征税 !(K{*7|h  
ad valorem duty system 从价税制 b6vYM_ Q  
ad valorem fee 从价费 -0da"AB  
ad valorem tariff 从价关税 7$W;4!BN*  
additional allowance 额外免税额 .p(l+  
additional amount for unexpired risk 未过期风险的额外款额 f<:U"E.  
additional assessable profit 补加应评税利润 KBR0p&MN  
additional assessment 补加评税 s@LNQ|'kO  
additional commitment 额外承担 Lu39eO6  
additional commitment vote 额外承担拨款 \%Rta$O?S  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 dm=F:\C  
additional dependent parent allowance 供养父母额外免税额 t}k'Ba3]:Y  
additional provision 额外拨款 bxSK
e6l  
additional stamp duty 附加印花税 $3.vVnc  
additional tax 补加税罚款；补加税款 BemkCj
2  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 "%Ana=cc  
adjudged bankrupt 被裁定破产 m%c0#=D  
adjudicated bankrupt 裁定破产人 F}(Q
KO*  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 n E}<e:  
adjudication of bankruptcy 裁定破产；宣告破产 0"psKf'  
adjudication of insolvency 裁定无力偿还债务 4F,Ql"ae(  
adjusted actual 经调整的实数；调整后的实数 4<<bk_7'  
adjusted current assets 经调整的流动资产；调整后的流动资产 OsL%SKs|  
adjusted figure 经调整的数字；调整后的数额 7E3SvC|M  
adjusted liabilities 经调整的负债；调整后的负债 qf`xH"$  
adjusted loss 经调整的亏损；调整后的亏损 `u\z!x'  
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 9m!!b{  
adjusted profit 经调整的利润；调整后的利润 QlYs7zZ  
adjusted surplus 经调整的盈余额；调整后的盈余额 zk'K.! `^  
adjusted value 经调整的价值；调整后的价值 J.mewD!%z  
adjustment 调整；修订；理算〔保险〕 ioNa~F&  
adjustment centre 调剂中心 pJIE@Q|hi  
adjustment lag 调整过程的时间差距；调整时差 _*ouo<x  
adjustment mechanism 调整机制 NTXL>Q*e  
adjustment of loss 亏损调整 nH>V Da  
adjustment process 调整过程；调整程序 uy _i{Y|  
adjustment range 调整幅度 &s^>S?L-  
administered exchange rate 受管制汇率 Ogke*qM  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %y\eBfW,/  
administration expenses 行政费用 RC{Z)M{~  
administration fee 手续费；行政费 aXbNDj ][  
administration in bankruptcy 破产管理 B UQn+;be  
administration order 遗产管理令 D5!K<G?-K  
administrator 管理人；遗产管理人 %7>AcTN~  
administrator of the estate 遗产管理人 EKeh>3;?  
admission of debt 债项承认书 `X<`j6zaG  
admission of proof 接纳债权证明 r7"Au"  
advance 放贷款项；垫付款项；预支款项；预付款项 gJ5
wAK+?  
advance account 暂支帐目；预付款帐户 bV$8 >[`  
advance compensation 预付补偿金 3$N %iE
6  
advance from shareholder 股东垫款 Bf:tal6 -M  
advance pending reimbursement 预支以待日后付还 i<wU.JX&h  
advanced economy 先进经济体系 B >u,)  
advancement 预付；预付财产 MkW1FjdP  
advances warrant 垫款令 ,+/9K)X  
advancing 贷出 { w8 !K  
adverse balance 逆差 ]\RSHz  
adverse exchange 逆汇 *$Lz2 ]  
advertisement addressed to shareholders 在报章刊登的致股东通告 Z-t}6c'Kg  
advice for collection 托收通知书 :-u-hO5*8  
advice of drawing 提款通知书；汇票通知书 `e?;vA&  
advice of payment 付款通知 G?1x+H;o5  
Advisory Committee [Securities and Futures Commission] S -
6"f/  
谘询委员会〔证券及期货事务监察委员会〕 9R@abm,I  
Advisory Committee on Diversification 经济多元化谘询委员会 ~+<xFi  
affidavit 誓章；遗产申报誓章 2#b<d?"  
affidavit of no receipt 述明无收款的誓章 dT]L-uRZgy  
affiliate 联号；联营公司；附属公司 !jAWNK6  
affiliated company 附属公司；联号；联营公司 PPCTc|G  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Q&upxE4-~  
affordability 负担能力 i9;27tT~<  
African Development Bank [AfDB] 非洲开发银行 }*.:Hv"  
after-acquired property 事后取得的财产 j!S1Y0CV  
after-hours dealing 市后交易 'l' X^LMD  
after-tax profit 税后盈利；税后利润；税后溢利 0n*rs=\VG  
agency agreement 代理协议 AGEZ8(h  
agency expenses 代理机构的开支 ByhOK}u;P4  
agency fee 代理费 h7EUIlh"  
Agency Law 《代理法》 7~ *;=,mw  
agent 代理人；承销人 a*6wSAA )  
agent of company 公司代理人 R5K-KSvW  
agent's fee 代理人费；经纪费 R2N^'  
aggregate 总计；总数；总体数字
13.{Y)  
aggregate amount 总款额；总额 i0'Xy>l  
aggregate assets and liabilities 总体资产与负债 U+.PuC[3  
aggregate at constant price 按固定价格计算的总体数字 .>kccLr:z  
aggregate demand 总需求 a:yB%:2  
aggregate gross position 总持仓量 XhE$&Ff  
aggregate limit 总限额 abICoP1zQ  
aggregate of salaries tax 合计薪俸税
K}PvrcO1  
aggregate performance 总体表现；总体业绩 rT flk  
aggregate supply 总体供应 emv;m/&8  
aggregate surplus 总盈余 (|<h^] y3  
aggregate total 整体总额 Bw3F7W~l  
aggregate value 总值；合计价值
56Sh  
aggregated basis 合计基准 h-r6PY=i  
aggregated net chargeable income 合计应课税入息实额 B:O+*3j  
aggregation 合并计算；合计；总和 '!
wPnYT@D  
aggregation of incomes of husband and wife 夫妇入息合并计算 |"CJ  
aggregation of property 财产的总和 AZxrJ2G  
agio 差价；贴水 0{0;1.ZP  
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》 PyC;f8n'(  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ;48P vw>g}  
《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》 TRgY:R_  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment M8^.19q;  
《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》 3VcT7y*{P  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment $R%+*  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 U_x0KIm  
agreement for a settlement 授产协议 J16=!q()  
agreement for assignment 转让协议 1Q&cVxA"\  
agreement for sale 售卖协议；买卖协议 tLS<0  
agreement for sale and purchase 买卖协议 E\R raPkQT  
agreement for the payment of interest 支付利息协议 Z!wD~C"D73  
agreement for the repayment of money 还款协议 d[Rb:Yw  
agreement of reinsurance 再保险协议 Job/@> ;  
Agricultural Bank of China 中国农业银行 M8 iEVJ  
air passenger departure tax 飞机乘客离境税 7o;x
(9  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 >"cr-LB  
airport tax 机场税 s.^c..e75C  
alcohol duty 酒精税 nU}~I)@V  
alienation 让与；让渡；转让 CV!;oB&  
alimony 生活费；赡养费 M4TrnZ1D}
 
All Ordinaries Index [AOI] 所有普通股指数 qs!>tw  
all risks 全险；综合险 kF+ZW%6N  
All Sales Record for Stock Market 《股票市场成交报告》 EkRdpiLB  
Allied Capital Resources Limited 新联财务有限公司 Q&u>7_, Du  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5U0ytDZ2/(  
allocation letter 拨款信件 '"` Lv/  
allocation of fund 分配款项；预留款项 968Ac}OA  
allocation of profit 利润分配；溢利分配 lir&e 9I+  
allocation warrant 拨款令 D3%l4.h  
allotment 分配；配股 T@(6hEmP,  
allotment notice 股份配售通知；配股通知 PSW#^o  
allotment of shares 股份分配 R'G'&H{N  
allowable 可获宽免；免税的 xik`W!1S  
allowable business loss 可扣除的营业亏损 } c{Fa&  
allowable expenses 可扣税的支出 =a?a@+  
allowance 免税额；津贴；备抵；准备金 ':,>eL#+uV  
allowance for debts 债项的免税额 UskZ%J  
allowance for depreciation by wear and tear 耗损折旧免税额 /GsSrP_?]  
allowance for funeral expenses 殡殓费的免税额 o*%3[HmV  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 uyL72($  
allowance for repairs and outgoings 修葺及支出方面的免税额 &}zRH}s;  
allowance to debtor 给债务人的津贴 =MMCf0  
alteration of capital 资本更改 HS{P?~:=U  
alternate trustee 候补受托人 M'^(3#ZU  
amalgamation 合并 HjV\lcK:v  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *I=_*LoG2  
ambit of charges 征税范围；收费范围 -"F0eV+y  
amended valuation 经修订的估值 |xq}'.C  
American Commodities Exchange 美国商品交易所 M|U';2hZN:  
American Express Bank Limited 美国运通银行 "YuZ fL`bb  
American Stock Exchange 美国证券交易所 c
lHM8$  
amortization 摊销 ha_@Yqgh  
amount due from banks 存放银行同业的款项 Tv`_n2J`2  
amount due from banks abroad 存放海外银行同业的款项 /r-8T>m  
amount due from holding companies 控股公司欠款 xC)7eQn/R  
amount due from local banks 存放本港银行同业的款项 4w@v#H@  
amount due to banks 银行同业的存款 N%O
[  
amount due to banks abroad 海外银行同业的存款 a|UqeNI{  
amount due to holding companies 控股公司存款 :OHSxb>[  
amount due to local banks 本港银行同业的存款  q4_**  
amount due to outport banks 外埠银行同业的存款 gk"mr_03  
amount for note issue 发行纸币的款额 e:qo_eSC^-  
amount of bond 担保契据的款额 0HjJaML  
amount of consideration 代价款额 {b
(rm,%  
amount of contribution 供款数额 ?LM:RADCm  
amount of indebtedness 负债款额 e d_m +NM  
amount of principal of the loan 贷款本金额 ll_}&
a0G  
amount of rates chargeable 应征差饷数额 ?4:rP@  
amount of share capital 股本额 LxB&7  
amount of sums assured 承保款额 E\w+kAAf  
amount of variation 变动幅度 w-lrnjs  
amount of vote 拨款数额 ^Ss<X}es-  
amount payable 应付款额 !@( M_Z'  
amount receivable 应收款额 2.]~*7   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P!5Z]+B#  
analysis 分析 Bk+{}  
ancillary risk 附属风险 P2>:p%Z
  
annual account 周年帐目；周年帐目报表；年度决算；年结 zgK;4 22$m  
annual accounting date 年结日期 8AryIgy>@  
annual allowance 每年免税额；年积金；年度津贴；年津 D^nxtuT*  
annual balance 年度余额 >Z}@7$(7!~  
annual disposable income 每年可动用收入 ja?s@Y}-9s  
annual estimates 周年预算 VW{,:Ya  
annual fee 年费 }bp.OV-+  
annual general meeting 周年大会 EVG"._I@  
annual growth rate 年增率；每年增长率 `%uK0qw"  
annual long-term supplement 长期个案每年补助金 S:#e8H_7m]  
annual pensionable emolument 可供计算退休金的年薪 (JWv *p  
annual report 年报 Q2q|*EL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 D{>\-]\  
annual return 周年报表；周年申报表；每年报税表格 N50fL  
Annual Return Rules 《周年报表规则》 E$w#+.QP  
annual review of consumer prices 每年消费物价回顾 6Hda]y  
annual roll-forward basis 逐年延展方式 #aa1<-&H  
annual salary 年薪
rxs8De  
annual statement 年度报表；年度决算表 A$Wx#r7)  
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 0EyAMu  
annuitant 年金受益人 691G15  
annuity 年金 =9(tsB gTX  
annuity contract 年金合约 X\kjAMuW/*  
annuity on human life 人寿年金 N^lAG"Jao[  
antecedent debt 先前的债项 wajZqC2yg  
ante-dated cheque 倒填日期支票 4x(F&0  
anticipated expenditure 预期开支 p/N62G  
anticipated net profit 预期纯利 mdaYYD=c%  
anticipated revenue 预期收入 q4)Ey  
anti-inflation measure 反通货膨胀措施 aF!WIvir  
anti-inflationary stance 反通货膨胀立场 M"B@M5KT  
apparent deficit 表面赤字 b) Ux3PB  
apparent financial solvency 表面偿债能力 ~ibF M5m  
apparent partner 表面合伙人 of=ql  
application for personal assessment 个人入息课税申请书 g*F~8+]Y  
application of fund 资金应用 Y!M~#oqio  
application to release as liquidator and to destruct the books of accounts and documents Mo_$b8i  
申请免除清盘人职务及毁灭帐簿与文件 bTiBmS  
appointed actuary 委任精算师 ZEqE$:  
appointed auditor 委任核数师；委任审计师 u7[pLtOwN  
appointed trustee 委任的受托人 V;k#})_-  
appointer 委任人 l**3%cTb  
apportioned pro rata 按比例分摊 P0)AUi  
apportionment 分配；分摊 2Q}7fht  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 z#RuwB+  
apportionment formula 分摊方程式 2qlIy  
apportionment of estate duty 遗产税的分摊 7u|%^Ao6  
appraisal 估价；评估 {
d,?bs)  
appreciable growth 可观增长 5*Btb#:  
appreciable impact 显着影响 `4skwvS=  
appreciable increase 可观增长 p=vV4C:  
appreciation 增值；升值 aV#h5s  
appreciation against other currencies 相对其他货币升值 \ZsP]};*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ts#pUoE~+H  
appreciation tax 增值税 Wa<-AZn
h  
appropriation 拨款；拨用；拨付 {<!hlB  
appropriation account 拨款帐目 %P;[fJ `G  
Appropriation Bill 拨款法案 Tv1]v.  
appropriation-in-aid system 补助拨款办法 BtzYA"  
approved assets 核准资产 F*,5\s<  
approved basket stock 认可一篮子证券 jccOsG9;_  
approved budget 核准预算 %7 /,m  
approved charitable donation 认可慈善捐款 :WO{xg  
approved charitable institution 认可慈善机构 &1l~&,,  
approved currency 核准货币；认可货币 j$mz3Yk  
approved estimates 核准预算 0X#+#[W  
approved estimates of expenditure 核准开支预算 &*A:[b\  
approved overseas insurer 核准海外保险人 6`Lc
s
  
approved overseas trust company 核准海外信托公司 >O3IfS(l  
approved pooled investment fund 核准汇集投资基金 PV(4$I}  
approved provident fund scheme 认可公积金计划 z-I|h~ii  
approved provision 核准拨款 _-RyHgX  
approved redeemable share 核准可赎回股份
Ok,HD7  
approved regional stock 认可地区性证券 n>S2}y
 
approved retirement scheme 认可退休金计划
#n#HzbT  
approved subordinated loan 核准附属贷款 9OfU7_m  
arbitrage 套戥；套汇；套利 K'V 2FTJI  
arbitrageur 套戥者；套汇者 cl_TF[n?  
arbitrary amount 临时款项 7VY8CcL  
arrangement 措施；安排；协定 `H"vR:~{  
arrears 欠款 onib x^Fcd  
arrears of pay 欠付薪酬 uRpBeH]Z"  
arrears of revenue 逾期未收税款；逾期未收的帐项 S2Vxe@b)  
articles of association 组织章程；组织细则；组织章程细则 T6X}Ws"  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Cx,-_  
ascertainment of profit 确定利润 <S&]$?`{Wi  
"Asia Clear" “亚洲结算系统” !?b/-~o7S  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ki#bPgT  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 )'t&q/Wn  
Asian Development Fund [ADF] 亚洲发展基金 J)KnE2dw5  
Asian dollar bond 亚洲美元债券 F<gMUDB  
Asian dollar market 亚洲美元市场 /=@e &e  
Asian dollar rate 亚洲美元利率 =W<[Fe3  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Hnd+l)ng  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 7gr^z)${J  
asked price 沽盘；喊价；索价；卖方报价 
UBIIo'u  
assessable income 应评税入息 )(]Envb?A0  
assessable loss 应评税亏损 JRo;(wqZ  
assessable profit 应评税利润 Bq;1^gtpe  
assessable value 应评税值 x9D/s`!  
assessed profit 估定利润 d#8e~  
assessed value 经评估价值 jqtVpNwM  
assessment 评税；评定；估价；评税单 _JA:.V^3gm  
assessment number 评税编号；估价编号 !=y Q)l2  
assessment of additional tax 补加税评税 @h9K  
assessment of performance 业绩评估；实绩评价 d>/Tu_ y  
Assessor 评税主任 .6Fsw   
asset price bubbles 资产价格泡沫 fM2^MUp[=1  
asset-backed securities 具资产保证的证券 wV>c" J  
assets accretion 资产增值 YXRjx.srf  
assets and liabilities 资产与负债 G AEZY

 
assets betterment statement 资产递增表；资产改进表 7"a4/e;^  
assets lending 实物放款；有抵押贷款 #Wk5E2t  
assets of the company passing on the death 死者去世时转移的公司资产 zofx+g\(W  
assets pledged as security for liabilities 用作负债抵押的资产 UKj`_a6  
assets portfolio 资产投资组合 =Epq%,4nG  
assets price 资产价格 ^cn@?k((A  
assets quality 资产质素 8)?_{  
assets realization 资产变现 c=aO5(i0  
assets refinancing arrangement 资产再集资安排 OpUA{P  
assets securitization 资产证券化 ju.OW`GM  
assets situated outside Hong Kong 在香港以外地方的资产 B\0t&dai|'  
assets stripping 削减资产；拆卖资产 Eu4 &-i  
assets value 资产值 zi.mq&,]R  
assignee 承让人 C`EY5"N r  
assignment 转让；转让书；转让契 GW8CaTf~  
assignment of interest 权益转让 R\y'_S=#a  
assignment of letters patent and trade mark 专利证书及商标转让 O5OXw]  
assignment of property 物业转让；物业转让书 }hq^+fC?  
assignment right 转让权 Y/D-V  
assignor 转让人 O8y9dX-2  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 C=[A
e,  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ~1ps7[  
associate member 附属会员 >f%,`r  
associated body corporate 相联法人团体 JhH`uA&  
associated company 相联公司；联属公司 x?=B\8m  
associated corporation 相联法团 }AJ L,Q7q  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 1daL y  
公认会计师公会〔英国〕 -=sf}4A  
Association of Futures Exchange Brokers 香港期货经纪协会 {$|/|*  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 I=5dYq4 l  
association of underwriters 承保人组织 i*68-n  
assumption of control 接管
--A&TV  
assurance 担保；保险；转易；转易书 BV1u,<T"  
assurance of interest 权益的转易 &g {<HU?BT  
at 19XX price 按一九ＸＸ年价格计算 H`gb}?9R  
at a discount 按赔价计算；按贴水价格计算；打折扣  J `x}{K  
at a premium 按溢价计算；按升水价格计算 3Y(9\}E@`  
at call 通知付款；按通知 ofK='G.  
at constant market price 按固定市价计算 hLo>R'@uN  
at constant price 按固定价格计算 {#9,j]<  
at cost 按成本计算 qy&\Xgn;GA  
at current market price 按当时市价计算；按现时市价计算 J'Gm7h{   
at current price 按当时价格计算；按现时价格计算 gi1j/j7  
at factor cost 按要素成本计算；按生产要素成本计算 Oq}ip  
at money-of-the-day price 按付款当日价格计算 q<EEb  
at or better 按指定或较佳价位〔买卖指令〕 gb(#DbI  
at par 按面值计算；平价 Bj8<@~bX:L  
at sight 见票即付 +(y>qd  
at the close 按收市盘 _Fxe|"<^  
at the opening 按开市盘 03F3q4"  
attestation 见证；见证条款 C]Q>*=r  
at-the-money option 平价期权 +N8aq<l  
attorney 受权人；受托代表人 _aY.  
attornment 新拥有人承认书 ,(;5%+#n  
attributable profit 可归属利润 %ZiK[e3G  
attributable share value 可归属股份价值 Q.1XP  
Auckland Stock Exchange 奥克兰证券交易所 YuA7r"c  
auction 拍卖 ^}@`!ON  
auctioneer 拍卖商 U3+A MVnB  
audit 审计；核数 Bz:&f46{  
Audit Commission 审计署 %",ULtZ+  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ]zcV]Qj$~  
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〕 bM5CDzH(#X  
audit review 帐目审查 lz}llLb1  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Pa
[?L:E  
audited account 审计帐目；经审计的帐目 p+)C$2YK  
audited annual account 经审计的周年帐目 #@E(<Pu4`  
audited balance sheet 经审计的资产负债表 sS|<&3  
auditor 核数师；核数主任；审计师 >Fp&8p`am  
auditor's certificate 核数师证明书；审计师证明书 O{nC^`X  
auditor's report 核数师报告；审计师报告 g}YToOs  
Aussie bond 澳元债券 B*2{M  
austerity budget 紧缩预算 zsQF,7/}B  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 qh H+m  
Australia All Ordinaries Index 澳洲所有普通股票指数 )tvc/)&A}  
Australian Dollar [AUD] 澳元 _0m}z%rI  
Australian Options Market 澳大利亚期权市场 F^]aC98]1  
Australian Securities Commission 澳洲证券事务监察委员会 -F1P28<?  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 0$l&i=L  
Australian Stock Exchange 澳大利亚证券交易所 &1~Re.*B  
Austrian Schilling [ATS] 奥地利先令 H) cQO?B  
authentication 认证；鉴证 F^xaz^=`u  
authority to purchase 委托购买证；委购书 R}hlDJ/m-  
authorization 认可；核准；授权；授权书 Y&:/~&'  
authorization by direction 指示授权 ^Eu_NUFe  
authorization by instruction 指令授权 5!8-)J-H  
authorization by warrant 令状授权 [WYJrk.  
authorization of unit trust 单位信托的认可 F  "!`X#  
authorized agent 指定代理人 RPY6Wh|4  
authorized capital 法定资本 wa2~C [  
authorized clerk 出市员 sSV^5  
authorized dealer 认可交易商 0f{IE@-b  
authorized financial institution 认可财务机构 )%BT*)x  
authorized fund 认可基金 X
~%IM1+L;  
authorized fund house 获授权的基金公司；认可基金公司 w0aHEvH/  
authorized institution 认可机构 7> )l{7  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 jOtzx"/)rE  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 N" ;^S  
authorized insurer 获授权保险人；获认可承保人
0S_Ra+e  
authorized investment 特准投资项目 K)Ge  
authorized person 获授权人 GajI\_o  
authorized representative 获授权代表 3}yraX6r!  
authorized share capital 法定股本 h~ZNHSP:  
automated quotation system 自动报价系统 LPMb0F}"5  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 0OEtU5lf`y  
自动交易系统〔香港期货交易所有限公司〕 i6FP[6H1  
automatic adjustment mechanism 自动调整机制 9c%(]Rn:  
automatic adjustment system 自动调整系统 Gy$o7|PA"{  
Automatic Clearing House 自动票据交换所 g{]ej  
automatic exchange rates accumulation system 自动化汇率累集系统 sE}sE=\  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ^&HI+M  
automatic teller machine [ATM] 自动柜员机 X!m;uJZp  
autopay 自动转帐 oR77`  
available assets 可用资产
$:P[v+Uy  
available fiscal reserve 现存财政储备 =O;eY?  
available profit 可用利润 >H8^0n)?  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 |]I#CdO  
average 平均；平均数；海损 ,d5ia4\K  
average basic salary 平均基本薪金 nM
eSCX  
average consumer expenditure 平均消费开支；一般消费开支 S~}$Ly@  
average cost 平均成本 fq{I$syY  
average cost of land production 增辟土地平均成本 2AmR(vVa"  
average daily turnover 平均每日成交额 (Y&R0jt  
average daily wage rate 平均每日工资率 =w t-YM  
average expenditure pattern 平均开支模式 8`6 LMQ  
average growth rate 平均增长率 xR _DY'z  
average net fixed assets 固定资产平均净值 RR8U Cv  
average of relatives 相对价格平均数 3EO#EYAHiM  
average price 平均价格 Q:rT 9&G  
average propensity to consume 平均消费倾向；一般消费倾向 Xp.|.)Od  
average propensity to save 平均储蓄倾向；一般储蓄倾向 S`fu+^cv  
average rate 平均率 hY)YX,f=S  
average revenue 平均收入；平均收益 \A~4\um  
average stock 平均库存；平均存货 =y`-sU Hx  
average yearly rent 平均年租 {XyG1  
avoidance of double taxation 避免双重课税 dr}O+7_7%-  
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 (gFQK[  
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