一些有用的会计术语(也不知道发的地方对不对)A

A: yb?Pyq.D  
A share Ａ股；甲类股份 }$'_%,  
abatement of tax 减税；减扣免税额 /UK]lP^w]!  
ABN AMRO Bank N.V. 荷兰银行 e5P9P%1w  
above-the-line expenditure 线上项目支出；经常预算支出 ipbhjK$  
above-the-line receipt 线上项目收入；经常预算收入 z[v4(pO6  
ABSA Asia Limited 南非联合亚洲有限公司 ^MF 2Q+  
absolute change 绝对数值变更 KvPCb%!ZP  
absolute expenditure 实际开支 orH6R8P]  
absolute guideline figure 绝对准则数字 >(S)aug$1  
absolute interest 绝对权益 tm^joK[{|J  
absolute order of discharge 绝对破产解除令 ZL\^J8PRK  
absolute profit margin 绝对利润幅度 ,6X;YY  
absolute value 实值；绝对值 9&AO  
absolutely vested interest 绝对既得权益 Ohp@ZJ!a?  
absorbed cost 已吸收成本；已分摊成本 MK)}zjw  
absorption 吸收；分摊；合并 1BU97!  
absorption rate 吸收率；摊配率；分摊率 5)lcgvp  
ACB Finance Limited 亚洲商业财务有限公司 \\#D!q*  
acceptable form of reciprocity 合理的互惠条件 5P"R'/[PA_  
acceptable rate 适当利率；适当汇率
to
</  
acceptance agreement 承兑协议 ,.>9$(s  
acceptance for honour 参加承兑 C9sU^]#F  
acceptor 承兑人；接受人；受票人 WcNQF!f  
acceptor for honour 参加承兑人 dB0#EJaE  
accident insurance 意外保险 3WGET[3  
Accident Insurance Association of Hong Kong 香港意外保险公会 $S|+U}]C  
accident insurance scheme 意外保险计划 &um++ \  
accident year basis 意外年度基准 ~io.TS|r  
accommodation 通融；贷款 [Tp?u8$p`  
accommodation bill 通融票据；空头票据 Z
ja3HGL  
accommodation party 汇票代发人 Af]zv~uM  
account balance 帐户余额；帐户结余 }3X/"2SW^  
account book 帐簿 8TT#b?d  
account collected in advance 预收款项 `hkvxt  
account current book 往来帐簿  YYYF a  
account of after-acquired property 事后取得的财产报告 `@],J  
account of defaulter 拖欠帐目 v#%rjml[  
account payable 应付帐款 <KU0K  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 hQm=9gS  
account receivable 应收帐款 0't)-Pj+,  
account receivable report 应收帐款报表 [07E-TT2U  
account statement 结单；帐单；会计财务报表 zdrP56rzZ  
account title 帐户名称；会计科目 D5@=#/
?*  
accountant's report 会计师报告 ofQs 
/  
Accountant's Report Rules 会计师报告规则 VPYLDg.'  
accounting and auditing procedure 会计与审计程序；会计与核数程序 *m+FMyr  
Accounting Arrangements 《会计安排》
9U6$-
]J  
accounting basis 会计基础 bHnKtaK4c  
accounting by Official Receiver 破产管理署署长呈交的帐目 s0f+AS|}  
Accounting Circular 《会计通告》 )__sw  
accounting class 会计类别 l!88|~  
accounting date 记帐日期；会计结算日期
jc9C|r  
accounting for money 款项核算 *pa hZiO  
Accounting Officer 会计主任 :p/=KI_  
accounting period 会计报告期；会计期 )LFbz#;Y  
accounting policy 会计政策；会计方针 oOpEpQ}}q  
accounting practice 会计惯例 lt6wmCe  
accounting principle 会计准则 ue@/o,C>  
accounting record 会计记录 9S@x  
accounting report 会计报告 #&Tm%CvB  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |nx3x  
Accounting Society of China 中国会计学会 ="& GU%$  
accounting statement 会计报表 5.{=Op!  
accounting system 会计制度；会计系统 AYfOETz  
accounting transaction 会计事项；帐务交易 'sUOi7U  
accounting treatment 会计处理 81{8F  
accounting year 会计年度 49=pB,H;H  
accretion 增值；添加 l%"DeRp,/  
accrual 应计项目；应累算数目 hHJvLs>^  
accrual basis 应计制；权责发生制 k4LrUd  
accrual basis accounting 应计制会计；权责发生制会计 }vZf&ib-   
accrue 应累算；应计 -J+1V{  
accrued benefit 应累算利益 ~iH a^i?2*  
accrued charges 应计费用 +\Jo^\  
accrued cumulative preference share dividend 应累算的累积优先股股息 it\$Pih]  
accrued expenses 应累算费用 O~V^]  
accrued interest payable 应付利息；应计未付利息 IdAh)#) 7  
accrued interest receivable 应收利息；应计未收利息 yO%^[c?  
accrued right 累算权益 ?m]vk|>  
accruing profit 应累算的利润 JT0j2_*Rr  
accumulated fiscal reserve 累积财政储备 mc?I
M(t  
accumulated profit 累积利润；滚存溢利 TF:
'6#p  
accumulated reserve 累积储备 erEB4q+ #O  
accumulation of surplus income 累积收益盈余 #U`AK9rP_g  
acquired assets 既得资产 1*hEbO  
acquisition 收购；购置；取得 .>R`#@+I  
acquisition cost 购置成本 !VWA4 e!+  
acquisition expenses 购置费用 I~n4}}9M  
acquisition of 100% interest 收购全部股权 .J O3#  
acquisition of control 取得控制权 gdf0  
acquisition of fixed assets 购置固定资产 gxVr1DIkN  
acquisition of shell “买壳” $uTrM8  
acquisition price 收购价 q1:dcxR[  
act of God 天灾 K^fs#7  
acting partner 执事合伙人 hO8xH +;  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >va_,Y}  
active partner 积极参与的合伙人 =fRS UtX  
active trading 交投活跃 aJ(/r.1G  
actual circulation 实际流通 Y`j$7!j  
actual cost 实际成本 0"OEOYs}  
actual expenditure 实际开支；实际支出 Qpmq@iL  
actual income 实际入息；实际收入；实际收益 0o>C, `  
actual market 现货市场 .S54:vs  
actual price 现货价；实际价格 ]?VVwft  
actual profit 实际利润 m*_X PY  
actual quotation 实盘；实际价位；实际报价 rah"\f2  
actual year basis 按实际年度计算 #E!^oZm<Z  
actuals 实货 #b[bgxm  
actuarial investigation 精算调查 ,.9lz  
actuarial principle 精算原则 VNWB$mM.2  
actuarial report 精算师报告 ~ q-Z-MA  
Actuarial Society of Hong Kong 香港精算学会 C7{VByxJ  
actuarial valuation 精算师估值 qF~9:`  
actuary 精算师 Mn ,hmIz  
ad referendum agreement 暂定协议；有待覆核的协定 >1!u]R<3  
ad valorem duty 从价税；按值征税 ?3BcjD0  
ad valorem duty system 从价税制 o@L0ET  
ad valorem fee 从价费
?P0b/g  
ad valorem tariff 从价关税 GoybkwFjZ  
additional allowance 额外免税额 w~6UOA8}  
additional amount for unexpired risk 未过期风险的额外款额 +I3Vfv  
additional assessable profit 补加应评税利润 Q")Xg:  
additional assessment 补加评税 >IaGa!4  
additional commitment 额外承担 Hdew5Xn(:  
additional commitment vote 额外承担拨款 4aOz=/x2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !2!Zhw2u  
additional dependent parent allowance 供养父母额外免税额 gDU!dT  
additional provision 额外拨款 @lj|  
additional stamp duty 附加印花税 `qhT  
additional tax 补加税罚款；补加税款 LMoZI0)x  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 zr?s5RS  
adjudged bankrupt 被裁定破产 7!AyLw  
adjudicated bankrupt 裁定破产人 j<(E%KN3  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 0V<kpC,4  
adjudication of bankruptcy 裁定破产；宣告破产 kMVr[q,MEq  
adjudication of insolvency 裁定无力偿还债务 6ncwa<q5  
adjusted actual 经调整的实数；调整后的实数 e& `"}^X;I  
adjusted current assets 经调整的流动资产；调整后的流动资产 _:9}RT?  
adjusted figure 经调整的数字；调整后的数额 Py v>  
adjusted liabilities 经调整的负债；调整后的负债 v>`Fo[c  
adjusted loss 经调整的亏损；调整后的亏损 0`S{>G  
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 *MmH{!=  
adjusted profit 经调整的利润；调整后的利润 =O
O4C  
adjusted surplus 经调整的盈余额；调整后的盈余额 }lp37,
 
adjusted value 经调整的价值；调整后的价值
^~V2xCu!  
adjustment 调整；修订；理算〔保险〕 htbE Q NW  
adjustment centre 调剂中心 ]\^O(BzB  
adjustment lag 调整过程的时间差距；调整时差 Nt$4;  
adjustment mechanism 调整机制 ]YI9  
adjustment of loss 亏损调整 u1X^#K$nu'  
adjustment process 调整过程；调整程序 9o>D Uc  
adjustment range 调整幅度 Im~
DK  
administered exchange rate 受管制汇率 Z4/D38_  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 &/UfXKr  
administration expenses 行政费用 +45SKu=  
administration fee 手续费；行政费 c
~(61Sn]  
administration in bankruptcy 破产管理 3&})gU&a  
administration order 遗产管理令 oH=?1~e  
administrator 管理人；遗产管理人 ,]1f)>  
administrator of the estate 遗产管理人 .*`^dt  
admission of debt 债项承认书 aC}\`.Kb  
admission of proof 接纳债权证明 jr)M],  
advance 放贷款项；垫付款项；预支款项；预付款项 4E.9CjN1>  
advance account 暂支帐目；预付款帐户 ^(:~8 h  
advance compensation 预付补偿金 E:8*o7  
advance from shareholder 股东垫款 BmV`<Q,  
advance pending reimbursement 预支以待日后付还 ra'/~^9  
advanced economy 先进经济体系 /HRKw D  
advancement 预付；预付财产 >ZkL`!:s  
advances warrant 垫款令 fhN\AjB6Td  
advancing 贷出
60%
nQhb  
adverse balance 逆差 n8Qv8  
adverse exchange 逆汇 $3"hOEN@5`  
advertisement addressed to shareholders 在报章刊登的致股东通告 %}TJr]'F  
advice for collection 托收通知书 s\ C,5  
advice of drawing 提款通知书；汇票通知书 v Z]j%c@  
advice of payment 付款通知 4o}{3! m  
Advisory Committee [Securities and Futures Commission]
A4f"v)vM  
谘询委员会〔证券及期货事务监察委员会〕 =%~- M  
Advisory Committee on Diversification 经济多元化谘询委员会 ftRFG  
affidavit 誓章；遗产申报誓章 +TqrvI.  
affidavit of no receipt 述明无收款的誓章 }T$BU>z33N  
affiliate 联号；联营公司；附属公司 K/*R}X  
affiliated company 附属公司；联号；联营公司 Q*<KX2O  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 X:s~w#>R  
affordability 负担能力 LujLC&S  
African Development Bank [AfDB] 非洲开发银行 j?u1\
<m  
after-acquired property 事后取得的财产 _3%$E.Q  
after-hours dealing 市后交易 ;7s^slVzF  
after-tax profit 税后盈利；税后利润；税后溢利 _{'[Uf/l  
agency agreement 代理协议 +m
./RlQ{  
agency expenses 代理机构的开支 
;wMu  
agency fee 代理费 ZS+m}.,whQ  
Agency Law 《代理法》 %mss{p!
d6  
agent 代理人；承销人 j.]]VA  
agent of company 公司代理人 [
w<_Wj  
agent's fee 代理人费；经纪费 %"r9;^bj&<  
aggregate 总计；总数；总体数字 H 0+-$s;f  
aggregate amount 总款额；总额 A<
|9</9z  
aggregate assets and liabilities 总体资产与负债 w
=F9>  
aggregate at constant price 按固定价格计算的总体数字 o;6~pw%  
aggregate demand 总需求 wb62($  
aggregate gross position 总持仓量 :N<Qk  
aggregate limit 总限额 _fk}d[q0  
aggregate of salaries tax 合计薪俸税 gN<7(F  
aggregate performance 总体表现；总体业绩 ]8%E'd  
aggregate supply 总体供应 6V$ )ym*F  
aggregate surplus 总盈余 UY9*)pEE  
aggregate total 整体总额 1,=:an  
aggregate value 总值；合计价值 c!\T0XtT  
aggregated basis 合计基准 yn!;Z._  
aggregated net chargeable income 合计应课税入息实额 Zocuc"j  
aggregation 合并计算；合计；总和 XFoSGq
D  
aggregation of incomes of husband and wife 夫妇入息合并计算 J\+fkN<.  
aggregation of property 财产的总和 h^rG5Q  
agio 差价；贴水 I<RARB-j  
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》 ]CNPy$>*  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment bxYSZCo*  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 mQ1  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment TXM/+
sd  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 H^kOwmSzh  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment O$,
 
《香港政府和大韩民国政府关于相互促进和保护投资协定》 X[h{g`  
agreement for a settlement 授产协议 * ;sz/.  
agreement for assignment 转让协议 6rbR0dSgx  
agreement for sale 售卖协议；买卖协议 %pjY^tM/  
agreement for sale and purchase 买卖协议 @,oc%m  
agreement for the payment of interest 支付利息协议 3q`f|r  
agreement for the repayment of money 还款协议 MD$W;rk(Hn  
agreement of reinsurance 再保险协议 mRAt5a#is  
Agricultural Bank of China 中国农业银行 k(RKAFjY  
air passenger departure tax 飞机乘客离境税 K@e2%hk9x  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 HYO/]\al  
airport tax 机场税 .X3n9]  
alcohol duty 酒精税 lfb+)s  
alienation 让与；让渡；转让 #akJhy@m$  
alimony 生活费；赡养费 Xbmsq,*]  
All Ordinaries Index [AOI] 所有普通股指数 M{orw;1Isy  
all risks 全险；综合险 O-7)"   
All Sales Record for Stock Market 《股票市场成交报告》 TI8\qIW  
Allied Capital Resources Limited 新联财务有限公司 5yt=~  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 i Ehc<  
allocation letter 拨款信件 0#Gm# =F  
allocation of fund 分配款项；预留款项 "gNi}dB<]  
allocation of profit 利润分配；溢利分配
1d+Kn Jy  
allocation warrant 拨款令 9LPXhxNwB  
allotment 分配；配股 >y8>OJ?A7-  
allotment notice 股份配售通知；配股通知 @nwVl8  
allotment of shares 股份分配 G?v<-=I  
allowable 可获宽免；免税的 !D1#3?L  
allowable business loss 可扣除的营业亏损 LodP,\T  
allowable expenses 可扣税的支出 e%pohHI  
allowance 免税额；津贴；备抵；准备金 HdlOGa6C  
allowance for debts 债项的免税额 =U~53Tg  
allowance for depreciation by wear and tear 耗损折旧免税额 hwUb(pZ  
allowance for funeral expenses 殡殓费的免税额 ,k_ b-/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <=_!8A  
allowance for repairs and outgoings 修葺及支出方面的免税额 BYdGK@ouk  
allowance to debtor 给债务人的津贴 8aHE=x/TL  
alteration of capital 资本更改 [L-wAk:Fb  
alternate trustee 候补受托人 Kn$t_7AF^  
amalgamation 合并 ?`Z:vqp>Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 yz0#0YG7  
ambit of charges 征税范围；收费范围 - s'W^(  
amended valuation 经修订的估值 Q'jGNWep  
American Commodities Exchange 美国商品交易所 f9UDH8X  
American Express Bank Limited 美国运通银行 Efe(tH2q  
American Stock Exchange 美国证券交易所 +cXi|Zf  
amortization 摊销 
8h)7K/!\  
amount due from banks 存放银行同业的款项 mI<sf?.  
amount due from banks abroad 存放海外银行同业的款项 Xk!{UxQKQ  
amount due from holding companies 控股公司欠款 0x5\{f  
amount due from local banks 存放本港银行同业的款项 <WWZb\"{  
amount due to banks 银行同业的存款 %h0BA.r  
amount due to banks abroad 海外银行同业的存款 QsKnaRT  
amount due to holding companies 控股公司存款 {~]5QKg.  
amount due to local banks 本港银行同业的存款 l#C<bDw  
amount due to outport banks 外埠银行同业的存款 o_=4Ex "  
amount for note issue 发行纸币的款额 jQ7;-9/~N  
amount of bond 担保契据的款额 e~*tQ4  
amount of consideration 代价款额 n&&C(#mBC  
amount of contribution 供款数额 :Nf(:D8  
amount of indebtedness 负债款额 unFm~rcf  
amount of principal of the loan 贷款本金额 U.Vn|s(`z  
amount of rates chargeable 应征差饷数额 xX<T5Ls  
amount of share capital 股本额 |1H9,:*%  
amount of sums assured 承保款额 n|WSnm,W  
amount of variation 变动幅度 o3Yb2Nw  
amount of vote 拨款数额 eu)""l  
amount payable 应付款额 ;Q&9t  
amount receivable 应收款额 :''Swi<H  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pRlScD_};  
analysis 分析 vv)O+xt  
ancillary risk 附属风险 2s,cyCw&  
annual account 周年帐目；周年帐目报表；年度决算；年结 e/x 9@1s#  
annual accounting date 年结日期 Tt{X(I} J  
annual allowance 每年免税额；年积金；年度津贴；年津 GMZ6 dK  
annual balance 年度余额 x ]}'H  
annual disposable income 每年可动用收入 I m-M2n  
annual estimates 周年预算 <]z4;~/&  
annual fee 年费 IC"ktv bHz  
annual general meeting 周年大会 2h<_?GM\s  
annual growth rate 年增率；每年增长率 Iw?f1]  
annual long-term supplement 长期个案每年补助金 A>Qu`%g*  
annual pensionable emolument 可供计算退休金的年薪 n>B ,O  
annual report 年报 ?Qd`Vlp7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 d14@G4#Bd  
annual return 周年报表；周年申报表；每年报税表格 )@U~Li/+  
Annual Return Rules 《周年报表规则》 HLthVc w  
annual review of consumer prices 每年消费物价回顾 x]hG2on!  
annual roll-forward basis 逐年延展方式 0n4(Rj|}2  
annual salary 年薪 =n=!s{A:t  
annual statement 年度报表；年度决算表 n(LO`
{  
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 [vuikJP>1k  
annuitant 年金受益人 !"/"Mqs3$  
annuity 年金 S{F\_'%  
annuity contract 年金合约 [V8^}s}tF  
annuity on human life 人寿年金 ^; U}HAY  
antecedent debt 先前的债项 \Js*>xA  
ante-dated cheque 倒填日期支票 Nk%$;
Si  
anticipated expenditure 预期开支 XmwR^  
anticipated net profit 预期纯利 H
r]  
anticipated revenue 预期收入 FmF[S&gFRs  
anti-inflation measure 反通货膨胀措施 uF3{FYM{I  
anti-inflationary stance 反通货膨胀立场 Exv!!0Cd^  
apparent deficit 表面赤字 iu{;|E  
apparent financial solvency 表面偿债能力 VR_/Vh
]@  
apparent partner 表面合伙人 ;#Qv )kS*  
application for personal assessment 个人入息课税申请书 l{?9R.L  
application of fund 资金应用 6Rif&W.xy  
application to release as liquidator and to destruct the books of accounts and documents GU1
c
Me  
申请免除清盘人职务及毁灭帐簿与文件 mW[w4J+7P  
appointed actuary 委任精算师 IcqzMmb  
appointed auditor 委任核数师；委任审计师 @o}J)  
appointed trustee 委任的受托人 <o|k'Y(-  
appointer 委任人 X-bM`7'H  
apportioned pro rata 按比例分摊 L`O7-'`  
apportionment 分配；分摊 #/9Y}2G|]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ? YIe<  
apportionment formula 分摊方程式 bx6=LK  
apportionment of estate duty 遗产税的分摊 6W]C`  
appraisal 估价；评估 v^t oe  
appreciable growth 可观增长 1W0[|Hf2v*  
appreciable impact 显着影响 ;*nzb!u\\  
appreciable increase 可观增长 DH$Nz  
appreciation 增值；升值 K'Wv$[~Dc  
appreciation against other currencies 相对其他货币升值 Z3Ww@&bU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .!2 u#A  
appreciation tax 增值税 RvU'8Y?>w  
appropriation 拨款；拨用；拨付 X?u=R)uG  
appropriation account 拨款帐目 ,0nrSJED  
Appropriation Bill 拨款法案 3*7klu  
appropriation-in-aid system 补助拨款办法 c":2<:D&  
approved assets 核准资产 .W;cz8te  
approved basket stock 认可一篮子证券 `x#}co  
approved budget 核准预算 kDR5kDiS  
approved charitable donation 认可慈善捐款 C[
KMaB  
approved charitable institution 认可慈善机构 &0ymAf5R  
approved currency 核准货币；认可货币 ~EQ# %db  
approved estimates 核准预算 X$t!g`  
approved estimates of expenditure 核准开支预算 (<H@W/0$  
approved overseas insurer 核准海外保险人 tK+JmbB\  
approved overseas trust company 核准海外信托公司 ?hp,h3s;n$  
approved pooled investment fund 核准汇集投资基金 DtS7)/<T  
approved provident fund scheme 认可公积金计划 jgEYlZ  
approved provision 核准拨款 8/P!i2o  
approved redeemable share 核准可赎回股份 /UR;,ts  
approved regional stock 认可地区性证券 qM Qu!%o  
approved retirement scheme 认可退休金计划 "~Kph0-  
approved subordinated loan 核准附属贷款 >wYmx4W>  
arbitrage 套戥；套汇；套利 ns/*WH&[x  
arbitrageur 套戥者；套汇者 V=>]&95-f  
arbitrary amount 临时款项 ?%Q=l;W.  
arrangement 措施；安排；协定 K-c>J uv&,  
arrears 欠款 l8%BRG  
arrears of pay 欠付薪酬 0,#n_"  
arrears of revenue 逾期未收税款；逾期未收的帐项 \SgBI/L^  
articles of association 组织章程；组织细则；组织章程细则 c&<Ei1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |Zo36@s  
ascertainment of profit 确定利润 &`]T#">  
"Asia Clear" “亚洲结算系统” RA+M.  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 X}QcXc.d  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 [oXr6M:  
Asian Development Fund [ADF] 亚洲发展基金 @L607[!?  
Asian dollar bond 亚洲美元债券 Sq2 8=1%  
Asian dollar market 亚洲美元市场 %l%2 hvGZ  
Asian dollar rate 亚洲美元利率 ?d3<GhzlR3  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 w&hCtc  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 [%Z{Mp'g  
asked price 沽盘；喊价；索价；卖方报价 ?aB%h |VA  
assessable income 应评税入息 }KftVnD?  
assessable loss 应评税亏损 SFEDR?s  
assessable profit 应评税利润 zqXDD; w3  
assessable value 应评税值 r#}o +3*  
assessed profit 估定利润 = ~*Vfx  
assessed value 经评估价值 u<Ch]m+  
assessment 评税；评定；估价；评税单 &I{5f-o*  
assessment number 评税编号；估价编号 "-IF_Hid  
assessment of additional tax 补加税评税 .%0a  
assessment of performance 业绩评估；实绩评价 olHmRJ  
Assessor 评税主任 N
QOf\.#g  
asset price bubbles 资产价格泡沫 j(pe6  
asset-backed securities 具资产保证的证券 rof9Rxxe-  
assets accretion 资产增值  ME5M;bz(  
assets and liabilities 资产与负债 PyQ\O*  
assets betterment statement 资产递增表；资产改进表 d7Cs a c  
assets lending 实物放款；有抵押贷款 c[vFh0s"m  
assets of the company passing on the death 死者去世时转移的公司资产 ?l|&JgJ$  
assets pledged as security for liabilities 用作负债抵押的资产 J'&K  
assets portfolio 资产投资组合 4^ 0CHy  
assets price 资产价格 !,J]5$M  
assets quality 资产质素 !"F8jA}  
assets realization 资产变现 urL@SeV+$  
assets refinancing arrangement 资产再集资安排 Cf v1nUW  
assets securitization 资产证券化 EyV5FWb58  
assets situated outside Hong Kong 在香港以外地方的资产 &-vHb  
assets stripping 削减资产；拆卖资产 }4,[oD  
assets value 资产值 zSOZr2- ^a  
assignee 承让人 ?;_Mxal'  
assignment 转让；转让书；转让契 Cs vwc%  
assignment of interest 权益转让 X7?14W  
assignment of letters patent and trade mark 专利证书及商标转让 -2C^M> HZ  
assignment of property 物业转让；物业转让书 W:}t%agis  
assignment right 转让权 ATV|M[B  
assignor 转让人 &!+1GI9z  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 <)L[V  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 'RQEktm  
associate member 附属会员 |*8X80<  
associated body corporate 相联法人团体 u&f|z9  
associated company 相联公司；联属公司 S[l z>I  
associated corporation 相联法团 2c*}1 _  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Q} -YD.bx3  
公认会计师公会〔英国〕 TTo?BVBK  
Association of Futures Exchange Brokers 香港期货经纪协会 {yxLL-5c  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 O_DT7;g  
association of underwriters 承保人组织 m_;XhO  
assumption of control 接管 W6u(+P]("  
assurance 担保；保险；转易；转易书 UnZc9 6  
assurance of interest 权益的转易 0yb9R/3.  
at 19XX price 按一九ＸＸ年价格计算 --vJR/
-  
at a discount 按赔价计算；按贴水价格计算；打折扣 +5:9?&lH  
at a premium 按溢价计算；按升水价格计算 wjKc!iB  
at call 通知付款；按通知 ,OkI0[  
at constant market price 按固定市价计算 GN+,9  
at constant price 按固定价格计算 n(Um/  
at cost 按成本计算 sr<\fW  
at current market price 按当时市价计算；按现时市价计算 PFbkkQKsT  
at current price 按当时价格计算；按现时价格计算 ++|e z{  
at factor cost 按要素成本计算；按生产要素成本计算 btDTC
9O  
at money-of-the-day price 按付款当日价格计算 Izfq`zS+\s  
at or better 按指定或较佳价位〔买卖指令〕 O4^' H}*  
at par 按面值计算；平价 b: I0Zv6  
at sight 见票即付 tCj\U+;  
at the close 按收市盘 |uJjO>8]|  
at the opening 按开市盘 nbDjoZZ4  
attestation 见证；见证条款 IY@N  
at-the-money option 平价期权 OskQ[ e0  
attorney 受权人；受托代表人 &5%~Qw..  
attornment 新拥有人承认书 +N|t:8qaf  
attributable profit 可归属利润 ndvt $*  
attributable share value 可归属股份价值 AFsYP/g]  
Auckland Stock Exchange 奥克兰证券交易所 MJn=  
auction 拍卖 NMN&mJsmh  
auctioneer 拍卖商 2Fbg"de3-  
audit 审计；核数 \rH0=~F-P  
Audit Commission 审计署 0p*
Oxsy  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] w)>/fG|;  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕  "'Q~&B;@  
audit review 帐目审查 +4[Je$qYa  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 0.U- tg0  
audited account 审计帐目；经审计的帐目 (J j'kW6G6  
audited annual account 经审计的周年帐目 E8aD
[j[w  
audited balance sheet 经审计的资产负债表 ~x+&cA-0A2  
auditor 核数师；核数主任；审计师 Saks~m7,  
auditor's certificate 核数师证明书；审计师证明书 C&.Q|S2_  
auditor's report 核数师报告；审计师报告  Q6r  
Aussie bond 澳元债券 WvcPOt8Bp>  
austerity budget 紧缩预算  {C%f~j  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 TO/SiOd  
Australia All Ordinaries Index 澳洲所有普通股票指数 @Fb 2c0?Y  
Australian Dollar [AUD] 澳元 zRm@ |IT  
Australian Options Market 澳大利亚期权市场 }%3i8e  
Australian Securities Commission 澳洲证券事务监察委员会 [q|8.>sB  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ?{OU%usQwE  
Australian Stock Exchange 澳大利亚证券交易所 lQ2vQz-J  
Austrian Schilling [ATS] 奥地利先令 (w%9?y
4Q  
authentication 认证；鉴证 ]-w.x
]I  
authority to purchase 委托购买证；委购书
AFWWGz  
authorization 认可；核准；授权；授权书 #0Z%4WQ  
authorization by direction 指示授权 7K24sHw;%  
authorization by instruction 指令授权 :SN/fY  
authorization by warrant 令状授权 &(
NxkZp!  
authorization of unit trust 单位信托的认可 >PUT(yNL  
authorized agent 指定代理人 G~f|Sx  
authorized capital 法定资本 22EI`}"J  
authorized clerk 出市员 {YIVi:4q  
authorized dealer 认可交易商 C]krJse@  
authorized financial institution 认可财务机构 6'.
CW4L  
authorized fund 认可基金 e8)8QmB{o  
authorized fund house 获授权的基金公司；认可基金公司
u X(#+  
authorized institution 认可机构  &/)To  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 o4YF,c+>q  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ]QF*\2b-I2  
authorized insurer 获授权保险人；获认可承保人 VB=jKMi  
authorized investment 特准投资项目 `bNLmTS  
authorized person 获授权人 'D^@e0.3  
authorized representative 获授权代表 ~W_T3@  
authorized share capital 法定股本 M"ZeK4qh  
automated quotation system 自动报价系统 F^!_!V B  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ~AcjB(  
自动交易系统〔香港期货交易所有限公司〕 _$T.
N  
automatic adjustment mechanism 自动调整机制 D\z`+TyJ  
automatic adjustment system 自动调整系统 pH396GFIW  
Automatic Clearing House 自动票据交换所 4BJw+EV8  
automatic exchange rates accumulation system 自动化汇率累集系统 V"A*B  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 #ahe@|E'Y  
automatic teller machine [ATM] 自动柜员机 z+j3j2  
autopay 自动转帐 z[]8"C=  
available assets 可用资产 3o_@3-Y%  
available fiscal reserve 现存财政储备 [h0)V(1KR  
available profit 可用利润 Shu=oweJ  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 bG]?AiWr  
average 平均；平均数；海损 3Io7!:+  
average basic salary 平均基本薪金 9y;zk$O8  
average consumer expenditure 平均消费开支；一般消费开支 PC& (1kJ  
average cost 平均成本 &C6*"JZ4  
average cost of land production 增辟土地平均成本 }`_x%]EJ  
average daily turnover 平均每日成交额 -D wO*f  
average daily wage rate 平均每日工资率 Az6tu <  
average expenditure pattern 平均开支模式 [:l=>yJ{(  
average growth rate 平均增长率 KK/siG~O  
average net fixed assets 固定资产平均净值 #mRT>]di`D  
average of relatives 相对价格平均数 ]mx1djNA  
average price 平均价格 Gyy?cn6_  
average propensity to consume 平均消费倾向；一般消费倾向 Yo,n#<37  
average propensity to save 平均储蓄倾向；一般储蓄倾向 h:r:qk  
average rate 平均率 f|{&Y2h(R  
average revenue 平均收入；平均收益 kp,$ NfD  
average stock 平均库存；平均存货 b25C[C5C  
average yearly rent 平均年租 ynZfO2kf  
avoidance of double taxation 避免双重课税 dK7BjZTJo  
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 y2>AbrJ  
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