一些有用的会计术语(也不知道发的地方对不对)A

A: KJv%t_4'F  
A share Ａ股；甲类股份 ';!-a]N  
abatement of tax 减税；减扣免税额 Ux{0)"fj  
ABN AMRO Bank N.V. 荷兰银行 3)L#V .  
above-the-line expenditure 线上项目支出；经常预算支出 =CD.pw)B1
 
above-the-line receipt 线上项目收入；经常预算收入 q#I'@Jbj  
ABSA Asia Limited 南非联合亚洲有限公司 iBtG@M  
absolute change 绝对数值变更 TvS<;0~K  
absolute expenditure 实际开支 4[&&E7
]EX  
absolute guideline figure 绝对准则数字 )_OGt[_H  
absolute interest 绝对权益 5UOqS#"0  
absolute order of discharge 绝对破产解除令 q`.=/O'  
absolute profit margin 绝对利润幅度 Lb?q5_  
absolute value 实值；绝对值 )q.ZzijG/  
absolutely vested interest 绝对既得权益 'U*#71S  
absorbed cost 已吸收成本；已分摊成本 dh.{lvlX|  
absorption 吸收；分摊；合并 jl]3B  
absorption rate 吸收率；摊配率；分摊率 /I1n${{5  
ACB Finance Limited 亚洲商业财务有限公司 'rS\9T  
acceptable form of reciprocity 合理的互惠条件 zb4{nzX=  
acceptable rate 适当利率；适当汇率 mXS"nd30bD  
acceptance agreement 承兑协议 R'6(eA[K  
acceptance for honour 参加承兑 Ihr[44#  
acceptor 承兑人；接受人；受票人 'n1$Y%t  
acceptor for honour 参加承兑人 .{ZJywE<  
accident insurance 意外保险 zg@i7T  
Accident Insurance Association of Hong Kong 香港意外保险公会 J#FHR/zV  
accident insurance scheme 意外保险计划 ;MK|l,aIQ  
accident year basis 意外年度基准 CE!cZZ  
accommodation 通融；贷款 >,tJq%  
accommodation bill 通融票据；空头票据 bfEH>pQ>#  
accommodation party 汇票代发人 Slj U=,  
account balance 帐户余额；帐户结余 KATf9-Sz  
account book 帐簿 c~ vql4  
account collected in advance 预收款项 _cC1u7U9  
account current book 往来帐簿 10.ZBfn  
account of after-acquired property 事后取得的财产报告 $E[M[1j  
account of defaulter 拖欠帐目 AWPgrv/  
account payable 应付帐款 S8+l!$7  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 'h7x@[|  
account receivable 应收帐款 if*~cPnN  
account receivable report 应收帐款报表 aMxj{*v7  
account statement 结单；帐单；会计财务报表 Q[aF"5h%  
account title 帐户名称；会计科目 yP
e9KN_  
accountant's report 会计师报告 6Vncr}  
Accountant's Report Rules 会计师报告规则 G<k.d"<  
accounting and auditing procedure 会计与审计程序；会计与核数程序 mPqKk  
Accounting Arrangements 《会计安排》 ;DhAw1  
accounting basis 会计基础 N`$F>E,T%  
accounting by Official Receiver 破产管理署署长呈交的帐目 C[hNngb7R  
Accounting Circular 《会计通告》 0%%y9;o  
accounting class 会计类别 JiO8EIM  
accounting date 记帐日期；会计结算日期 <;'{Tj-"  
accounting for money 款项核算 mxBx?xM-  
Accounting Officer 会计主任 O!hp=`B,jf  
accounting period 会计报告期；会计期 sZxTsUW  
accounting policy 会计政策；会计方针 \IYv9ScAx  
accounting practice 会计惯例 Vgkj4EE  
accounting principle 会计准则 FGie*t  
accounting record 会计记录 >R_m@$`  
accounting report 会计报告 \ykA7Y%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 oM^vJ3  
Accounting Society of China 中国会计学会 Q4*{+$A  
accounting statement 会计报表 &/2+'wCp5  
accounting system 会计制度；会计系统 "L`BuAB  
accounting transaction 会计事项；帐务交易 DfU= i'R  
accounting treatment 会计处理 !fd>wvJ,:  
accounting year 会计年度 GA` bWl  
accretion 增值；添加 r..f$FF)\  
accrual 应计项目；应累算数目 c`hENPhW  
accrual basis 应计制；权责发生制 z
Hg=K /  
accrual basis accounting 应计制会计；权责发生制会计 7HY8 F5Brx  
accrue 应累算；应计 w|6?A-  
accrued benefit 应累算利益 #G?#ot2o  
accrued charges 应计费用 f*88k='\W  
accrued cumulative preference share dividend 应累算的累积优先股股息 (UhJ Pco"  
accrued expenses 应累算费用 }
EHL }Q  
accrued interest payable 应付利息；应计未付利息 BzH0"xq^  
accrued interest receivable 应收利息；应计未收利息 _TmKn!Jw  
accrued right 累算权益 E(_k#X  
accruing profit 应累算的利润 Rq e|7/As  
accumulated fiscal reserve 累积财政储备 @%*@Rar  
accumulated profit 累积利润；滚存溢利 zBwqIJfM  
accumulated reserve 累积储备 u|.|dv'mbp  
accumulation of surplus income 累积收益盈余 ,)!%^~v  
acquired assets 既得资产 ntB#2S  
acquisition 收购；购置；取得 ;@Z1y  
acquisition cost 购置成本 e-UWbn'~  
acquisition expenses 购置费用  )*6  
acquisition of 100% interest 收购全部股权 #H4<8B  
acquisition of control 取得控制权 a5O$he  
acquisition of fixed assets 购置固定资产 ]bmf}&  
acquisition of shell “买壳” f%1\1_^g  
acquisition price 收购价 7fzH(H  
act of God 天灾 !FyO5`v  
acting partner 执事合伙人 K
^[m--  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ~;pP@DA  
active partner 积极参与的合伙人 ahZ@4v  
active trading 交投活跃 lKU{jWA  
actual circulation 实际流通 6vxRam6[??  
actual cost 实际成本 WlY\R>x#  
actual expenditure 实际开支；实际支出 n9 FA`e  
actual income 实际入息；实际收入；实际收益 jk_yrbLc  
actual market 现货市场 \K}KnJ  
actual price 现货价；实际价格 [McHl1a  
actual profit 实际利润 H^`J(J+  
actual quotation 实盘；实际价位；实际报价 xluAjOQ6  
actual year basis 按实际年度计算 hVT>HER  
actuals 实货 $FIJI^Kd7  
actuarial investigation 精算调查 \I/"W#\SJo  
actuarial principle 精算原则 =jpRv<
X|,  
actuarial report 精算师报告 0)\(y   
Actuarial Society of Hong Kong 香港精算学会 ;{&4jcV*  
actuarial valuation 精算师估值 1:M'|uc  
actuary 精算师 pFiE2V_aS  
ad referendum agreement 暂定协议；有待覆核的协定 7mv([}Va  
ad valorem duty 从价税；按值征税 nRw.82eK.  
ad valorem duty system 从价税制 2XV|(  
ad valorem fee 从价费 7h!nt=8Y  
ad valorem tariff 从价关税 EbVC4uY  
additional allowance 额外免税额  5T9[a  
additional amount for unexpired risk 未过期风险的额外款额 x
*tCm8`{  
additional assessable profit 补加应评税利润 .YH#+T'  
additional assessment 补加评税 {|j-e{*  
additional commitment 额外承担 $AvaOI.l  
additional commitment vote 额外承担拨款 p`Tl)[*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Y#-c<o}f  
additional dependent parent allowance 供养父母额外免税额 BT;1"l<  
additional provision 额外拨款 '4
3Uv  
additional stamp duty 附加印花税 <nV3`L&]  
additional tax 补加税罚款；补加税款 mr_N
ArF  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ;}KJ[5i-V  
adjudged bankrupt 被裁定破产 4AvIU!0w  
adjudicated bankrupt 裁定破产人 Z\QNn  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =>Z4vWX*  
adjudication of bankruptcy 裁定破产；宣告破产 S
x Bo%  
adjudication of insolvency 裁定无力偿还债务  ;0$qT$,  
adjusted actual 经调整的实数；调整后的实数 9^C6ZgNS  
adjusted current assets 经调整的流动资产；调整后的流动资产 f*hnzj  
adjusted figure 经调整的数字；调整后的数额 *!Gb_!98  
adjusted liabilities 经调整的负债；调整后的负债 ;[g~h |{6  
adjusted loss 经调整的亏损；调整后的亏损 A,4} $-7  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 =z<sx2#*  
adjusted profit 经调整的利润；调整后的利润 MIZ!+[At  
adjusted surplus 经调整的盈余额；调整后的盈余额 [xGL0Z%)t  
adjusted value 经调整的价值；调整后的价值 ^ yF Wvfh4  
adjustment 调整；修订；理算〔保险〕 RLLL=?W@  
adjustment centre 调剂中心 tpeMq-  
adjustment lag 调整过程的时间差距；调整时差 DAtAc(05)  
adjustment mechanism 调整机制 wa&:86~l?  
adjustment of loss 亏损调整 p&`I#
6{  
adjustment process 调整过程；调整程序 /Jc^XWf  
adjustment range 调整幅度 B=X_c5  
administered exchange rate 受管制汇率 l+`CgYo  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ; +Ie<oW  
administration expenses 行政费用 @8:c3(!  
administration fee 手续费；行政费 ntL%&wY  
administration in bankruptcy 破产管理 Q'ib7R;V,  
administration order 遗产管理令 :'fK`G 6  
administrator 管理人；遗产管理人 {+kWK;1  
administrator of the estate 遗产管理人 L+lye Ir'  
admission of debt 债项承认书 @Y(7n/*  
admission of proof 接纳债权证明 _$HCNFdh  
advance 放贷款项；垫付款项；预支款项；预付款项 xs"\c7pC  
advance account 暂支帐目；预付款帐户 (f#{<^gd  
advance compensation 预付补偿金 JE$$6X  
advance from shareholder 股东垫款 LA6Ik_-F  
advance pending reimbursement 预支以待日后付还 (V/!0Lj  
advanced economy 先进经济体系 I3l1 _  
advancement 预付；预付财产 bOV]!)o  
advances warrant 垫款令 Nii5},  
advancing 贷出 Ur""&@  
adverse balance 逆差 :N xksL^  
adverse exchange 逆汇 ,>TDxI;  
advertisement addressed to shareholders 在报章刊登的致股东通告 `sRys oW  
advice for collection 托收通知书 Q2@yUDd!  
advice of drawing 提款通知书；汇票通知书 q^@*k,HG  
advice of payment 付款通知 {w99~?  
Advisory Committee [Securities and Futures Commission] RcI0n"Gi_  
谘询委员会〔证券及期货事务监察委员会〕 w%6 L"  
Advisory Committee on Diversification 经济多元化谘询委员会 PbMvM  
affidavit 誓章；遗产申报誓章
g$#JdN  
affidavit of no receipt 述明无收款的誓章 9w\C vO&R  
affiliate 联号；联营公司；附属公司 5y~B/.YY  
affiliated company 附属公司；联号；联营公司 1py>[II@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 %.{xo.`a[  
affordability 负担能力 |l?*' =  
African Development Bank [AfDB] 非洲开发银行 k9&pX8#  
after-acquired property 事后取得的财产 mT1Q7ta*P  
after-hours dealing 市后交易 U/rFH9e$  
after-tax profit 税后盈利；税后利润；税后溢利 |B),N f|a  
agency agreement 代理协议 '1\UFz  
agency expenses 代理机构的开支 f{]W*!VV-  
agency fee 代理费 )L,Nh~  
Agency Law 《代理法》 ~@D!E/
hZx  
agent 代理人；承销人 l~*d0E-$  
agent of company 公司代理人 Y3'dV)  
agent's fee 代理人费；经纪费 oYeFOw`  
aggregate 总计；总数；总体数字 lJ4/bL2I/  
aggregate amount 总款额；总额 lstnxi%x  
aggregate assets and liabilities 总体资产与负债 >LEp EMJ\  
aggregate at constant price 按固定价格计算的总体数字 S?~/ V]  
aggregate demand 总需求 7{f{SIB  
aggregate gross position 总持仓量 (*!4O>]  
aggregate limit 总限额 qKuHd~M{ 1  
aggregate of salaries tax 合计薪俸税 t@`Sa<  
aggregate performance 总体表现；总体业绩 <>=abgg  
aggregate supply 总体供应 twPD'X!r  
aggregate surplus 总盈余 TiI3<.a!  
aggregate total 整体总额 
.ldBl  
aggregate value 总值；合计价值 piPV&ytI  
aggregated basis 合计基准 Jqt|'G3  
aggregated net chargeable income 合计应课税入息实额 8.' THLI  
aggregation 合并计算；合计；总和 `SYq/6$VEH  
aggregation of incomes of husband and wife 夫妇入息合并计算 7)Bizlf  
aggregation of property 财产的总和 I{u+=0^Y  
agio 差价；贴水 o7:"Sl2AD  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ~T'$gl  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ')E4N+h/  
《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》 88atj+N]  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment LO,k'gg<  
《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》 DEpn>   
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment NUX2{8gs  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 TJ(vq]|&  
agreement for a settlement 授产协议 M0RVEhX  
agreement for assignment 转让协议 N*>&XJ#  
agreement for sale 售卖协议；买卖协议 dxWG+S  
agreement for sale and purchase 买卖协议 a[V4EX1E  
agreement for the payment of interest 支付利息协议 zLVk7u{e  
agreement for the repayment of money 还款协议 'C1yqkIa`  
agreement of reinsurance 再保险协议 Jb`yK@x  
Agricultural Bank of China 中国农业银行 0kld77tn 2  
air passenger departure tax 飞机乘客离境税 N
s`:=  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 e&XJK*Wf   
airport tax 机场税 J
uXuS  
alcohol duty 酒精税 ]Saw}agE[%  
alienation 让与；让渡；转让 W q>qso  
alimony 生活费；赡养费 1ba* U~OEg  
All Ordinaries Index [AOI] 所有普通股指数 CjlA"_!%E  
all risks 全险；综合险 cP(is!  
All Sales Record for Stock Market 《股票市场成交报告》 Z"g6z#L&  
Allied Capital Resources Limited 新联财务有限公司 1 gx(L*y,  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ?$rHyI  
allocation letter 拨款信件 B"fKv0  
allocation of fund 分配款项；预留款项 #_[W*-|L  
allocation of profit 利润分配；溢利分配 A**PGy.Ni  
allocation warrant 拨款令 c,RY j  
allotment 分配；配股 j+>&~
  
allotment notice 股份配售通知；配股通知 -axV;+"b  
allotment of shares 股份分配 Z:s:NvFX  
allowable 可获宽免；免税的 2w? 5vSv  
allowable business loss 可扣除的营业亏损 Sk&l8"  
allowable expenses 可扣税的支出 I &I q  
allowance 免税额；津贴；备抵；准备金 meNz0ve  
allowance for debts 债项的免税额 GLIP;)h1  
allowance for depreciation by wear and tear 耗损折旧免税额 J?N9*ap)  
allowance for funeral expenses 殡殓费的免税额 ;Q} H'Wg,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [?Ub =sp  
allowance for repairs and outgoings 修葺及支出方面的免税额 _ 0Ced&i  
allowance to debtor 给债务人的津贴 =)Q0=!%-  
alteration of capital 资本更改 Ffp<|2T2_  
alternate trustee 候补受托人 a2N4Jg@  
amalgamation 合并 !4l\*L  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +4%:q~C  
ambit of charges 征税范围；收费范围 H0.,h
;  
amended valuation 经修订的估值 3?R QPP  
American Commodities Exchange 美国商品交易所 #yVMC;J?W  
American Express Bank Limited 美国运通银行 nmrYBw>  
American Stock Exchange 美国证券交易所 ^U4|TR6mub  
amortization 摊销 hu+% X.F4  
amount due from banks 存放银行同业的款项
_C97G&  
amount due from banks abroad 存放海外银行同业的款项 ~NtAr1  
amount due from holding companies 控股公司欠款 AE"E($S`  
amount due from local banks 存放本港银行同业的款项 d(-$ { c  
amount due to banks 银行同业的存款 XUyoZl?  
amount due to banks abroad 海外银行同业的存款 =wy
3h0k^  
amount due to holding companies 控股公司存款 >av.pJ(>  
amount due to local banks 本港银行同业的存款 I
^z$0  
amount due to outport banks 外埠银行同业的存款 NJglONO  
amount for note issue 发行纸币的款额 1"82JN|!  
amount of bond 担保契据的款额 axW4cS ?  
amount of consideration 代价款额 )tV^)n[w  
amount of contribution 供款数额 SLze) ?.  
amount of indebtedness 负债款额 yNb :zoT  
amount of principal of the loan 贷款本金额 mrfc.{`[  
amount of rates chargeable 应征差饷数额 Hf'yRKACj  
amount of share capital 股本额 #`0iN+qh
  
amount of sums assured 承保款额 d^w*!<8
 
amount of variation 变动幅度 F& 'HZX  
amount of vote 拨款数额 $Di2BA4Di  
amount payable 应付款额 Y%V|M0 0`  
amount receivable 应收款额 d">Ya !W  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9$xEktfV  
analysis 分析 plY`lqm  
ancillary risk 附属风险 *0^t;A+  
annual account 周年帐目；周年帐目报表；年度决算；年结 '*KP{"3\  
annual accounting date 年结日期 DjT ekn  
annual allowance 每年免税额；年积金；年度津贴；年津 M\s^>7es  
annual balance 年度余额 -0)So  
annual disposable income 每年可动用收入 ^gdg0y!5~  
annual estimates 周年预算 -e{H8ro  
annual fee 年费 pw7_j;}l  
annual general meeting 周年大会 UI4X
v  
annual growth rate 年增率；每年增长率 Vo%UiVHy  
annual long-term supplement 长期个案每年补助金 diLjUC`69  
annual pensionable emolument 可供计算退休金的年薪 ,QpDz{8  
annual report 年报 d\ &jl`8*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +(3PY e\  
annual return 周年报表；周年申报表；每年报税表格 |7CH  
Annual Return Rules 《周年报表规则》 JAA P5ur  
annual review of consumer prices 每年消费物价回顾 _]=`F l  
annual roll-forward basis 逐年延展方式 i`g>Y5  
annual salary 年薪 N[$(y} !s  
annual statement 年度报表；年度决算表 T_}\  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 vR?L/G^.  
annuitant 年金受益人 Z6b3gV  
annuity 年金 X |f'e@  
annuity contract 年金合约 V#TA%>  
annuity on human life 人寿年金 (!';  
antecedent debt 先前的债项 Oed&B  
ante-dated cheque 倒填日期支票 7#,
+Q(2  
anticipated expenditure 预期开支 (WW,]#^  
anticipated net profit 预期纯利 "gCSbMq(Vq  
anticipated revenue 预期收入 B(MO!GNg=  
anti-inflation measure 反通货膨胀措施 nDvny0^a  
anti-inflationary stance 反通货膨胀立场 >NwrJSx  
apparent deficit 表面赤字 u%O^hcfb  
apparent financial solvency 表面偿债能力 fxLhVJ"b  
apparent partner 表面合伙人 `,(1'  
application for personal assessment 个人入息课税申请书 %;9eh'  
application of fund 资金应用 ZUyM:$  
application to release as liquidator and to destruct the books of accounts and documents zYOPE 6E  
申请免除清盘人职务及毁灭帐簿与文件 n20H{TA  
appointed actuary 委任精算师 IBVP4&}x$  
appointed auditor 委任核数师；委任审计师 -}UCdaQ3  
appointed trustee 委任的受托人 0zpP$q$  
appointer 委任人 }
}qR~.[  
apportioned pro rata 按比例分摊 8IC((  
apportionment 分配；分摊 nm'm*sU\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
@D"1}CW  
apportionment formula 分摊方程式 S$"A[  
apportionment of estate duty 遗产税的分摊 7$G
P#V1r/  
appraisal 估价；评估 @fpxGMy&  
appreciable growth 可观增长 "`:#sF9S  
appreciable impact 显着影响 qc\o>$-:`  
appreciable increase 可观增长 }7$\F!R  
appreciation 增值；升值 aG|)k,  
appreciation against other currencies 相对其他货币升值 _@jKFDPL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 UsQv!Cwu^  
appreciation tax 增值税 2$NP46z}  
appropriation 拨款；拨用；拨付 RpLm'~N'  
appropriation account 拨款帐目 q@(N 38D  
Appropriation Bill 拨款法案 W,agPG\+  
appropriation-in-aid system 补助拨款办法 j7-#">YL  
approved assets 核准资产 ]-.Q9cjc$q  
approved basket stock 认可一篮子证券 % wRJ"T`Tt  
approved budget 核准预算 @V:b Co  
approved charitable donation 认可慈善捐款 of& vQ  
approved charitable institution 认可慈善机构 nTu"  
approved currency 核准货币；认可货币 oS_p/$F,  
approved estimates 核准预算 <R{\pz2w  
approved estimates of expenditure 核准开支预算 /gFy
ow1W  
approved overseas insurer 核准海外保险人 6}ax~wYct  
approved overseas trust company 核准海外信托公司 uR"]w7=  
approved pooled investment fund 核准汇集投资基金 +[2lS54"W4  
approved provident fund scheme 认可公积金计划 00pHnNoxW  
approved provision 核准拨款 u gfV'  
approved redeemable share 核准可赎回股份 5o~Z>  
approved regional stock 认可地区性证券 EoY#D'[  
approved retirement scheme 认可退休金计划 \iVYhl  
approved subordinated loan 核准附属贷款 m@c2'*&Y  
arbitrage 套戥；套汇；套利 w-nkf M~  
arbitrageur 套戥者；套汇者 ^ O`  
arbitrary amount 临时款项 9DtSYd/  
arrangement 措施；安排；协定 E$G"R=  
arrears 欠款 [=E<iPl  
arrears of pay 欠付薪酬 GV[[[fu
 
arrears of revenue 逾期未收税款；逾期未收的帐项 rbtPG=t_R  
articles of association 组织章程；组织细则；组织章程细则 WJ9u3+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 sox90o 7  
ascertainment of profit 确定利润 F37,u|  
"Asia Clear" “亚洲结算系统” <I|ryPU9{X  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 jA]xpf6}  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 v5$zz w  
Asian Development Fund [ADF] 亚洲发展基金 A`r&"i OKA  
Asian dollar bond 亚洲美元债券 E>V8|Hz;  
Asian dollar market 亚洲美元市场 5!cplx=<  
Asian dollar rate 亚洲美元利率 2dI:],7  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 z
u|pL`X  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 lMO0d_:b1  
asked price 沽盘；喊价；索价；卖方报价 Q'=!1^&  
assessable income 应评税入息 aVtwpkgZ  
assessable loss 应评税亏损 4*dT|NU  
assessable profit 应评税利润 "1#,d#Q$  
assessable value 应评税值 /cjf 1Dc  
assessed profit 估定利润 H+0 *  
assessed value 经评估价值 Aqm0|GlJ  
assessment 评税；评定；估价；评税单 L"b5P2{c  
assessment number 评税编号；估价编号 ?4~lA L1  
assessment of additional tax 补加税评税 QnGJ4F
  
assessment of performance 业绩评估；实绩评价 }M~AkJL  
Assessor 评税主任 $Y4 Ao-@  
asset price bubbles 资产价格泡沫 TMRXl.1  
asset-backed securities 具资产保证的证券 G![1+2p:Tq  
assets accretion 资产增值 \m.{^Xd~  
assets and liabilities 资产与负债 0bd.e
ss  
assets betterment statement 资产递增表；资产改进表 0s4j>  
assets lending 实物放款；有抵押贷款 ?D~uR2
+Z  
assets of the company passing on the death 死者去世时转移的公司资产 PHOW,8)dZh  
assets pledged as security for liabilities 用作负债抵押的资产 WMC6dD_6e  
assets portfolio 资产投资组合 4v?S`w:6  
assets price 资产价格 !kz\ {  
assets quality 资产质素 k4l72 'P  
assets realization 资产变现 `150$*K&B  
assets refinancing arrangement 资产再集资安排 }ps6}_FE  
assets securitization 资产证券化 O,;SA  
assets situated outside Hong Kong 在香港以外地方的资产 M>^IQ  
assets stripping 削减资产；拆卖资产 ;}PL/L$L6;  
assets value 资产值 N,1wfOE  
assignee 承让人 bIhL!Ty T.  
assignment 转让；转让书；转让契 +*!!  
assignment of interest 权益转让 RcE%?2lD  
assignment of letters patent and trade mark 专利证书及商标转让 ]zm6;/S  
assignment of property 物业转让；物业转让书 lwB!
ti  
assignment right 转让权 s-DtkO  
assignor 转让人 l;C_A;y\  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 BdYh:  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 4q~E\l|.5  
associate member 附属会员 &Y&zUfA  
associated body corporate 相联法人团体 {p/m+m  
associated company 相联公司；联属公司 \E30.>%,  
associated corporation 相联法团 {!4%Z9G  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] aD:+,MZ  
公认会计师公会〔英国〕 bd9c/>&  
Association of Futures Exchange Brokers 香港期货经纪协会 s0h)~z  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "N;|~S)w!  
association of underwriters 承保人组织 S,v`rmI  
assumption of control 接管 - t+Mh.  
assurance 担保；保险；转易；转易书 'F~
u \m=E  
assurance of interest 权益的转易 B?4\IXek  
at 19XX price 按一九ＸＸ年价格计算 8BN'fWl&E  
at a discount 按赔价计算；按贴水价格计算；打折扣 &d2/F i+  
at a premium 按溢价计算；按升水价格计算 o]j*  
at call 通知付款；按通知 <eI;Jph5  
at constant market price 按固定市价计算 iOyYf!yg  
at constant price 按固定价格计算 g$tW9 Q  
at cost 按成本计算 BCj&z{5"7e  
at current market price 按当时市价计算；按现时市价计算 ?b0\[  
at current price 按当时价格计算；按现时价格计算 ,)RdXgCs  
at factor cost 按要素成本计算；按生产要素成本计算 h Na<LZ  
at money-of-the-day price 按付款当日价格计算 wVVe L$28  
at or better 按指定或较佳价位〔买卖指令〕 jL8zH  
at par 按面值计算；平价 /IC'R"V a  
at sight 见票即付 Zry>s0  
at the close 按收市盘 JB|I/\(A  
at the opening 按开市盘 B?M+`;  
attestation 见证；见证条款 y/FisX  
at-the-money option 平价期权 )v9[/ ]*P  
attorney 受权人；受托代表人 j0GI[#  
attornment 新拥有人承认书 x0d+cSw  
attributable profit 可归属利润 'tbb"M
Ei4  
attributable share value 可归属股份价值 76m[o  
Auckland Stock Exchange 奥克兰证券交易所 S;NXOsSu  
auction 拍卖 ![ QQF|  
auctioneer 拍卖商
=bDG|:+  
audit 审计；核数 "OPUGwf  
Audit Commission 审计署 =~h54/#[I  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] (pmo[2kg  
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〕 q2Kn3{  
audit review 帐目审查 jz)H?UuDY  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 piP8ObGjy  
audited account 审计帐目；经审计的帐目 Rc4EFHL  
audited annual account 经审计的周年帐目 Q@8[ql1l  
audited balance sheet 经审计的资产负债表 --9mTqx  
auditor 核数师；核数主任；审计师 =%3nKSg  
auditor's certificate 核数师证明书；审计师证明书 _=8+_OEk  
auditor's report 核数师报告；审计师报告 T)uw2  
Aussie bond 澳元债券 ]ok>PH]  
austerity budget 紧缩预算 1@WGbORc*  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 82X.  
Australia All Ordinaries Index 澳洲所有普通股票指数 Y8PT`7gd`  
Australian Dollar [AUD] 澳元 "|.(yN  
Australian Options Market 澳大利亚期权市场 z)%1i  
Australian Securities Commission 澳洲证券事务监察委员会 l
K4+8VZ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4(R2V]  
Australian Stock Exchange 澳大利亚证券交易所 fo.m&mKgo  
Austrian Schilling [ATS] 奥地利先令 +[ItkfSod!  
authentication 认证；鉴证 2]+.8G7D%  
authority to purchase 委托购买证；委购书 -)oBh  
authorization 认可；核准；授权；授权书 a5-\=0L~  
authorization by direction 指示授权 my1kF%?  
authorization by instruction 指令授权 a%dx\&K  
authorization by warrant 令状授权 pd#/;LT  
authorization of unit trust 单位信托的认可 b5DrwX{Ff  
authorized agent 指定代理人 L,6Y=?  
authorized capital 法定资本 HhL%iy1  
authorized clerk 出市员 o$O,#^  
authorized dealer 认可交易商 5)UmA8"zVB  
authorized financial institution 认可财务机构 CC\z_C*P-p  
authorized fund 认可基金 K\b O[J  
authorized fund house 获授权的基金公司；认可基金公司 +HX'AC  
authorized institution 认可机构 +]-KzDsr"V  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 lIz_0rE  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ))`Zv=y"  
authorized insurer 获授权保险人；获认可承保人 @m V C  
authorized investment 特准投资项目 {rT`*P~  
authorized person 获授权人 u3vmC:bV  
authorized representative 获授权代表 q3F5\6aN  
authorized share capital 法定股本 ^mi4q[PM  
automated quotation system 自动报价系统 A
-5+#  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] H#inr^Xa  
自动交易系统〔香港期货交易所有限公司〕 E: GJ$I  
automatic adjustment mechanism 自动调整机制 $J6.a!5IE  
automatic adjustment system 自动调整系统 LzRiiP^q  
Automatic Clearing House 自动票据交换所 O@iW?9C+  
automatic exchange rates accumulation system 自动化汇率累集系统 tWnm{mF  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ~8*oGG~s  
automatic teller machine [ATM] 自动柜员机 YJ$ewK4E#.  
autopay 自动转帐 B5:g{,C  
available assets 可用资产 er0D5f R  
available fiscal reserve 现存财政储备 !9, pX  
available profit 可用利润 $VWzv4^:  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 0>
iFXw:fn  
average 平均；平均数；海损 3J T3;O  
average basic salary 平均基本薪金 U[b;#Y1X  
average consumer expenditure 平均消费开支；一般消费开支 _m],(J=,z  
average cost 平均成本 )\-";?sYky  
average cost of land production 增辟土地平均成本 (L$~zw5gr  
average daily turnover 平均每日成交额 |8 bO5l:  
average daily wage rate 平均每日工资率 {ah=i8$  
average expenditure pattern 平均开支模式 *Xoscc  
average growth rate 平均增长率 It4z9Gh  
average net fixed assets 固定资产平均净值 Nb~dw;t  
average of relatives 相对价格平均数 zXZ'nJ5OGG  
average price 平均价格 [+g@@\X4  
average propensity to consume 平均消费倾向；一般消费倾向 wkD:i2E7  
average propensity to save 平均储蓄倾向；一般储蓄倾向 (0W}e(D8  
average rate 平均率 jJZsBOW[8  
average revenue 平均收入；平均收益 8%<`$`FyU  
average stock 平均库存；平均存货 %i8>w:@NW  
average yearly rent 平均年租 yvCR =C  
avoidance of double taxation 避免双重课税 Jwd&[ O  
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 Ia`JIc^e  
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