一些有用的会计术语(也不知道发的地方对不对)A

A: }ti+tM*  
A share Ａ股；甲类股份 >(>Fx\z}  
abatement of tax 减税；减扣免税额 1~X~"M  
ABN AMRO Bank N.V. 荷兰银行 )<W6cDx'H+  
above-the-line expenditure 线上项目支出；经常预算支出 eLC}h %  
above-the-line receipt 线上项目收入；经常预算收入 NY]`1yy  
ABSA Asia Limited 南非联合亚洲有限公司 Zr!he$8(2  
absolute change 绝对数值变更 (W.euQy  
absolute expenditure 实际开支 erG@8CG  
absolute guideline figure 绝对准则数字 dno=C  
absolute interest 绝对权益 mMLxT3Ci8  
absolute order of discharge 绝对破产解除令 )./pS~  
absolute profit margin 绝对利润幅度 JUBihw4  
absolute value 实值；绝对值 }M%U}k]+@  
absolutely vested interest 绝对既得权益 e>"/Uii  
absorbed cost 已吸收成本；已分摊成本 "n'LF?/H'  
absorption 吸收；分摊；合并 K.CwtUt`54  
absorption rate 吸收率；摊配率；分摊率 #)im9LLC#  
ACB Finance Limited 亚洲商业财务有限公司 6OeRBD&  
acceptable form of reciprocity 合理的互惠条件 6@ `'}  
acceptable rate 适当利率；适当汇率 M+Rxt.~6  
acceptance agreement 承兑协议 WHh=hts\  
acceptance for honour 参加承兑 +;nADl+Q  
acceptor 承兑人；接受人；受票人 n|,kL!++.  
acceptor for honour 参加承兑人 cZnB 2T?  
accident insurance 意外保险 =l&A9 >\  
Accident Insurance Association of Hong Kong 香港意外保险公会 tF> ?]  
accident insurance scheme 意外保险计划 W/Rb7q4v  
accident year basis 意外年度基准 0:<dj:%M  
accommodation 通融；贷款 B5%N@g$`j  
accommodation bill 通融票据；空头票据 JpuF6mQ  
accommodation party 汇票代发人 t-#Y6U}b+  
account balance 帐户余额；帐户结余 \W73W_P&g  
account book 帐簿 H
}KJd5A7  
account collected in advance 预收款项 !wl3}]q  
account current book 往来帐簿 UMe@[E=  
account of after-acquired property 事后取得的财产报告 ;1`NsYI2  
account of defaulter 拖欠帐目 /W !A^  
account payable 应付帐款 n~/#~VTVe  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 @WuB&uF=d  
account receivable 应收帐款 CfFNk "0{  
account receivable report 应收帐款报表 _SS6@`X  
account statement 结单；帐单；会计财务报表 "DV.%7*^  
account title 帐户名称；会计科目 Umwd<o  
accountant's report 会计师报告 3e)3t`  
Accountant's Report Rules 会计师报告规则 v6{qKpU#  
accounting and auditing procedure 会计与审计程序；会计与核数程序 UnjUA!v  
Accounting Arrangements 《会计安排》 t
i`
R  
accounting basis 会计基础 (^h47kY  
accounting by Official Receiver 破产管理署署长呈交的帐目 B@wQ[  
Accounting Circular 《会计通告》 ;D5B$ @W>  
accounting class 会计类别 zw=as9z1-  
accounting date 记帐日期；会计结算日期 EFl[u+ 1tx  
accounting for money 款项核算 /?b<}am  
Accounting Officer 会计主任 L|DSEth  
accounting period 会计报告期；会计期 WFBg3#p  
accounting policy 会计政策；会计方针 eZ~^Z8F[6  
accounting practice 会计惯例 a^+b(&;k  
accounting principle 会计准则 #N-N
I+qX  
accounting record 会计记录 qx! NU}6  
accounting report 会计报告 GnbXS>  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 'c#ZW|A  
Accounting Society of China 中国会计学会 w}Q|*!?_  
accounting statement 会计报表 f#xqu+)Z  
accounting system 会计制度；会计系统 F*WWv&\X  
accounting transaction 会计事项；帐务交易 qcxq-HS2'  
accounting treatment 会计处理 |q$br-0+  
accounting year 会计年度 7. y L>  
accretion 增值；添加 MmOGt!}9A  
accrual 应计项目；应累算数目 !Xt=+aKN  
accrual basis 应计制；权责发生制 38P_wf~\  
accrual basis accounting 应计制会计；权责发生制会计
p-U'5<
n  
accrue 应累算；应计 Xg#g`m%(M  
accrued benefit 应累算利益 ~mUP!f  
accrued charges 应计费用 |L{<=NNs:D  
accrued cumulative preference share dividend 应累算的累积优先股股息 GXaCH))TO  
accrued expenses 应累算费用 6ju+#]T  
accrued interest payable 应付利息；应计未付利息 ZgO7W]Z4  
accrued interest receivable 应收利息；应计未收利息 {rr ED  
accrued right 累算权益 ~Ra1Zc$o:  
accruing profit 应累算的利润 ilv6A9/  
accumulated fiscal reserve 累积财政储备 L4SvE^2+  
accumulated profit 累积利润；滚存溢利 :SSlUl4sU$  
accumulated reserve 累积储备 [!>2
[bbl  
accumulation of surplus income 累积收益盈余 Rs;,_  
acquired assets 既得资产 [.P~-6~  
acquisition 收购；购置；取得  /A|cO   
acquisition cost 购置成本 tq9t(0EL  
acquisition expenses 购置费用 ]3#_BL)M8p  
acquisition of 100% interest 收购全部股权 U[~BW[[@f  
acquisition of control 取得控制权 ~..h=  
acquisition of fixed assets 购置固定资产 5v8&C2Jy@  
acquisition of shell “买壳” Ch ` Omq  
acquisition price 收购价 (mHFyEG  
act of God 天灾 -W>zO
N|l  
acting partner 执事合伙人 lkp!S3,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 r8C6bFYM  
active partner 积极参与的合伙人 xU1dy*-  
active trading 交投活跃 *>.~f<V  
actual circulation 实际流通 #m9V)1"wB  
actual cost 实际成本 #'z\[^vp  
actual expenditure 实际开支；实际支出 &..![,)w^!  
actual income 实际入息；实际收入；实际收益 NW
B/N*  
actual market 现货市场 hD58 s"L$  
actual price 现货价；实际价格 nM8aC&Rd\
 
actual profit 实际利润 Zl"h-~31  
actual quotation 实盘；实际价位；实际报价 z'r.LBnh  
actual year basis 按实际年度计算 WT(R =bLw  
actuals 实货 ox {Cm  
actuarial investigation 精算调查 O*oL(dk*8L  
actuarial principle 精算原则 &eY$(o-Hw  
actuarial report 精算师报告 =_cWCl^5  
Actuarial Society of Hong Kong 香港精算学会 hmkcWr`  
actuarial valuation 精算师估值 <2y~7h:  
actuary 精算师 FQi"OZHq  
ad referendum agreement 暂定协议；有待覆核的协定 rjU $*+  
ad valorem duty 从价税；按值征税 $y=sT({VVe  
ad valorem duty system 从价税制 X4i$,$C  
ad valorem fee 从价费 |6\ ?"#  
ad valorem tariff 从价关税 ik~hL/JD\  
additional allowance 额外免税额 Yl1@gw7  
additional amount for unexpired risk 未过期风险的额外款额 zEY Ey1  
additional assessable profit 补加应评税利润 
T4Z("  
additional assessment 补加评税 7K9+7I&C  
additional commitment 额外承担 `Pl=%DR  
additional commitment vote 额外承担拨款 `Y.RAw5LrE  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 A'|W0|R9  
additional dependent parent allowance 供养父母额外免税额 :KX/GN!n  
additional provision 额外拨款 aI|)m8>)X  
additional stamp duty 附加印花税 A@'):V8_%C  
additional tax 补加税罚款；补加税款 V0JoUyZ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Cgw#c%  
adjudged bankrupt 被裁定破产 #f/-iu=L  
adjudicated bankrupt 裁定破产人 aqs']  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 x#dJH9NR[  
adjudication of bankruptcy 裁定破产；宣告破产 @R}L 4  
adjudication of insolvency 裁定无力偿还债务 $K<jmEC@<  
adjusted actual 经调整的实数；调整后的实数 $yaE!.Kc  
adjusted current assets 经调整的流动资产；调整后的流动资产 @c$mc  
adjusted figure 经调整的数字；调整后的数额 $.
kIB+K  
adjusted liabilities 经调整的负债；调整后的负债 T:cSv @G  
adjusted loss 经调整的亏损；调整后的亏损 9L:v$4{LU  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ;?inf`t  
adjusted profit 经调整的利润；调整后的利润 |c8p{)  
adjusted surplus 经调整的盈余额；调整后的盈余额 1t!Mg{&e[x  
adjusted value 经调整的价值；调整后的价值 0
; V{yh  
adjustment 调整；修订；理算〔保险〕 u[2R>=  
adjustment centre 调剂中心 (U/[i.r5Cj  
adjustment lag 调整过程的时间差距；调整时差 {yVi/*;f^  
adjustment mechanism 调整机制 D (qT$#  
adjustment of loss 亏损调整 jy@}$g{  
adjustment process 调整过程；调整程序 f$V']dOj1q  
adjustment range 调整幅度 {br4B7b  
administered exchange rate 受管制汇率 =]W{u`  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 94nvh:n  
administration expenses 行政费用 m!;mEBL{  
administration fee 手续费；行政费 >YoK?e6  
administration in bankruptcy 破产管理 u#=N8
 
administration order 遗产管理令 IRo[|&c  
administrator 管理人；遗产管理人 Vzbl*Zmx  
administrator of the estate 遗产管理人 `p1`Sxz?  
admission of debt 债项承认书 Y/Y746I  
admission of proof 接纳债权证明 lt0(Kf g  
advance 放贷款项；垫付款项；预支款项；预付款项 i8HSYA  
advance account 暂支帐目；预付款帐户 ~,':PUkiV  
advance compensation 预付补偿金 E pM 4+  
advance from shareholder 股东垫款 "c\T  
advance pending reimbursement 预支以待日后付还 NX)7g}S  
advanced economy 先进经济体系 gWgK  
advancement 预付；预付财产 *+p'CfsSka  
advances warrant 垫款令 d2X#_(+d  
advancing 贷出 V=(4 c  
adverse balance 逆差  ]g?G0m  
adverse exchange 逆汇 8n~@Rj5  
advertisement addressed to shareholders 在报章刊登的致股东通告 ,5r 2!d  
advice for collection 托收通知书 D"1ciO8^I]  
advice of drawing 提款通知书；汇票通知书
=t)eT0  
advice of payment 付款通知 5Y9 j/wA  
Advisory Committee [Securities and Futures Commission] i-E&Y*\^9H  
谘询委员会〔证券及期货事务监察委员会〕 )J#@L*  
Advisory Committee on Diversification 经济多元化谘询委员会 qd{|"(9B  
affidavit 誓章；遗产申报誓章 y ImriCT  
affidavit of no receipt 述明无收款的誓章 sMO3eNLn  
affiliate 联号；联营公司；附属公司 \UB<'~z6!  
affiliated company 附属公司；联号；联营公司  XyhOd$)  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 B)^]V<l(w  
affordability 负担能力 \mc~w4B[)3  
African Development Bank [AfDB] 非洲开发银行 &5d>jEaB}  
after-acquired property 事后取得的财产 H`@x5RjS  
after-hours dealing 市后交易 "t_]Qu6  
after-tax profit 税后盈利；税后利润；税后溢利 hr6f
}2  
agency agreement 代理协议 toIljca  
agency expenses 代理机构的开支 >!WJ{M
0  
agency fee 代理费 uF(-h~  
Agency Law 《代理法》 Ti' GSL  
agent 代理人；承销人 :l9C7o  
agent of company 公司代理人 yY_]YeeR  
agent's fee 代理人费；经纪费 =~aJ]T}(  
aggregate 总计；总数；总体数字 ?# G_&  
aggregate amount 总款额；总额 cVulJ6  
aggregate assets and liabilities 总体资产与负债 ^O892
-R  
aggregate at constant price 按固定价格计算的总体数字 /[EI0~P  
aggregate demand 总需求 `VBjH]$  
aggregate gross position 总持仓量 .Uih|h  
aggregate limit 总限额 >656if O  
aggregate of salaries tax 合计薪俸税 o_G.J4 V  
aggregate performance 总体表现；总体业绩 'w9tZO\2  
aggregate supply 总体供应 ',
1rW  
aggregate surplus 总盈余 &x=<>~Ag
3  
aggregate total 整体总额 ,hOJe=u46  
aggregate value 总值；合计价值 7?hCt  
aggregated basis 合计基准 qVM]$V#e  
aggregated net chargeable income 合计应课税入息实额 $<33E e:a  
aggregation 合并计算；合计；总和 Uc9Uj  
aggregation of incomes of husband and wife 夫妇入息合并计算 g]d
"d  
aggregation of property 财产的总和 =ARI*  
agio 差价；贴水 #),QWTl3  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 oN _%oc  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment {I2jLc  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 kc"U)>  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment PiH#9XB  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 t5e(9Yhj  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ! B)Em  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 vB.LbYyF  
agreement for a settlement 授产协议 =~HX/]zF  
agreement for assignment 转让协议 [;.zl1S<  
agreement for sale 售卖协议；买卖协议 z1]RwbA?1  
agreement for sale and purchase 买卖协议 D
%
50  
agreement for the payment of interest 支付利息协议 n7{c0;)$  
agreement for the repayment of money 还款协议 {ZfTUt)-P  
agreement of reinsurance 再保险协议 <w,aS;v6jp  
Agricultural Bank of China 中国农业银行 c8}1-MKs_R  
air passenger departure tax 飞机乘客离境税 vk#xCggK  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 _wHqfj)  
airport tax 机场税 p(x[zn+%Y  
alcohol duty 酒精税 fwl RwH(  
alienation 让与；让渡；转让 Pel3e ~?t  
alimony 生活费；赡养费 7x1jpQ-  
All Ordinaries Index [AOI] 所有普通股指数 zxsnrn;|  
all risks 全险；综合险 aX  ?ON
 
All Sales Record for Stock Market 《股票市场成交报告》 ~KX!i 8+X  
Allied Capital Resources Limited 新联财务有限公司 H3b@;&`&  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 St(7@)gvY  
allocation letter 拨款信件 s}HTxY;  
allocation of fund 分配款项；预留款项 zizrc.g/Yg  
allocation of profit 利润分配；溢利分配 0q62{p7  
allocation warrant 拨款令 WnIh( 0  
allotment 分配；配股 E26ZVFg  
allotment notice 股份配售通知；配股通知 1[}VyP6 e  
allotment of shares 股份分配 fitm*  
allowable 可获宽免；免税的 ~^3B(feQ]  
allowable business loss 可扣除的营业亏损 s'K0C8'U  
allowable expenses 可扣税的支出 +"d{P,[3J  
allowance 免税额；津贴；备抵；准备金 4QDF%#~q^  
allowance for debts 债项的免税额 =RQ>q  
allowance for depreciation by wear and tear 耗损折旧免税额 S:R%%c
y  
allowance for funeral expenses 殡殓费的免税额 m*a0V  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8`*`4m  
allowance for repairs and outgoings 修葺及支出方面的免税额 i@g6%V=  
allowance to debtor 给债务人的津贴 lFRgyEPH  
alteration of capital 资本更改  kU#$  
alternate trustee 候补受托人 P|64wq{B8  
amalgamation 合并 5$O@+W!?@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u37+B  
ambit of charges 征税范围；收费范围 %_/_klxnO  
amended valuation 经修订的估值 ?EtK/6dJZt  
American Commodities Exchange 美国商品交易所 4lz9z>J.V  
American Express Bank Limited 美国运通银行 duwZe+  
American Stock Exchange 美国证券交易所 $%!]tNGS  
amortization 摊销 61wGIN2,  
amount due from banks 存放银行同业的款项 u/,m2N9cL  
amount due from banks abroad 存放海外银行同业的款项 jNB-FVaT  
amount due from holding companies 控股公司欠款 ZB%7Sr0  
amount due from local banks 存放本港银行同业的款项 w1iQ#.4K_  
amount due to banks 银行同业的存款 9RAN$\AKy  
amount due to banks abroad 海外银行同业的存款 8~
4{e,} ,  
amount due to holding companies 控股公司存款 7W 4[1  
amount due to local banks 本港银行同业的存款 oFY'Ek;d  
amount due to outport banks 外埠银行同业的存款 0gnr@9,X  
amount for note issue 发行纸币的款额 ?N`W,  
amount of bond 担保契据的款额 EW YpYMkm  
amount of consideration 代价款额 YgVZq\AV"  
amount of contribution 供款数额 30B!hj$C  
amount of indebtedness 负债款额 =k&'ft  
amount of principal of the loan 贷款本金额 3:76x
 
amount of rates chargeable 应征差饷数额 cvAkP2  
amount of share capital 股本额 %7hYl'83  
amount of sums assured 承保款额 1s1$J2LX  
amount of variation 变动幅度 rVZkG,Q  
amount of vote 拨款数额 \bfNki  
amount payable 应付款额 XV!P8n  
amount receivable 应收款额 gIT"nG=a4  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7@06x+!  
analysis 分析 Aw >DZ2  
ancillary risk 附属风险 'Z;R!@Dm  
annual account 周年帐目；周年帐目报表；年度决算；年结 7<X_
\,I  
annual accounting date 年结日期 '{C=vW  
annual allowance 每年免税额；年积金；年度津贴；年津 `qUmOFl  
annual balance 年度余额 `A?/Ww>;  
annual disposable income 每年可动用收入 V}Oxz04  
annual estimates 周年预算 m}8c.OJ>K`  
annual fee 年费 Thz&wH`W  
annual general meeting 周年大会 ,.DU)Wi?}  
annual growth rate 年增率；每年增长率 X4 xnr^  
annual long-term supplement 长期个案每年补助金 `@eQL[Z9x  
annual pensionable emolument 可供计算退休金的年薪 l$z-'  
annual report 年报 V<(cW'zA/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 M`S >Q2{  
annual return 周年报表；周年申报表；每年报税表格 NO;+:0n  
Annual Return Rules 《周年报表规则》 B6|=kl2C  
annual review of consumer prices 每年消费物价回顾 bY]aADv\  
annual roll-forward basis 逐年延展方式 *n}{)Ef  
annual salary 年薪 >a]{q^0  
annual statement 年度报表；年度决算表 X$J  
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 %m{h1UQQ+  
annuitant 年金受益人 !WAbO(l  
annuity 年金 d)9=hp;,
V  
annuity contract 年金合约 o
2&mhT  
annuity on human life 人寿年金 'Kc;~a  
antecedent debt 先前的债项 ~kF^0-JZY  
ante-dated cheque 倒填日期支票 (AV j_Cw  
anticipated expenditure 预期开支  rfoLg  
anticipated net profit 预期纯利 gh3_})8c  
anticipated revenue 预期收入 8BBuYY{  
anti-inflation measure 反通货膨胀措施 $FS j^v]  
anti-inflationary stance 反通货膨胀立场 &@nI(PXv  
apparent deficit 表面赤字 j#.Aiy:,  
apparent financial solvency 表面偿债能力 2gukK8R$  
apparent partner 表面合伙人 >~2oQ[n  
application for personal assessment 个人入息课税申请书 i.6c;KU  
application of fund 资金应用 Wc#4%kT  
application to release as liquidator and to destruct the books of accounts and documents %nT!u!#  
申请免除清盘人职务及毁灭帐簿与文件 0<
nk>o  
appointed actuary 委任精算师 iCa#OQ  
appointed auditor 委任核数师；委任审计师 "){"{~  
appointed trustee 委任的受托人 P;][i|x  
appointer 委任人 T[q2quXgk  
apportioned pro rata 按比例分摊 '\=aSZVO  
apportionment 分配；分摊 `BF+)fs  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~xkcQ{  
apportionment formula 分摊方程式 FAo\`x  
apportionment of estate duty 遗产税的分摊 wNq#vn  
appraisal 估价；评估 g2BE-0,R  
appreciable growth 可观增长 `Z0FQ( r_  
appreciable impact 显着影响 sYYNT*  
appreciable increase 可观增长 z'j4^Xz?%$  
appreciation 增值；升值 H $XO]\  
appreciation against other currencies 相对其他货币升值 g-Vxl|hR  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1F{c5
 
appreciation tax 增值税 SwXVa/9a"  
appropriation 拨款；拨用；拨付 2old})CLJ  
appropriation account 拨款帐目 >-0Rq[)  
Appropriation Bill 拨款法案 ;y/&p d+  
appropriation-in-aid system 补助拨款办法 cY0NQKUk~  
approved assets 核准资产 2.qEy6  
approved basket stock 认可一篮子证券 -QN1=G4  
approved budget 核准预算 kq8.SvIb  
approved charitable donation 认可慈善捐款 ~5q1zr)E  
approved charitable institution 认可慈善机构 #Ipi3  
approved currency 核准货币；认可货币 Vo"Wr>F  
approved estimates 核准预算 8,7^@[bzXx  
approved estimates of expenditure 核准开支预算 pE,2pT2>  
approved overseas insurer 核准海外保险人 E{k$4  
approved overseas trust company 核准海外信托公司 g1Ed:V]_  
approved pooled investment fund 核准汇集投资基金 m%]1~b}"  
approved provident fund scheme 认可公积金计划 o#fr5>h-w  
approved provision 核准拨款 j 4!$[h  
approved redeemable share 核准可赎回股份 l|9'M'a  
approved regional stock 认可地区性证券 u%!/-&?wF  
approved retirement scheme 认可退休金计划 GRM6H|.
  
approved subordinated loan 核准附属贷款 nm Y_)s  
arbitrage 套戥；套汇；套利 L`NY^  
arbitrageur 套戥者；套汇者 Gh>&+UA'$1  
arbitrary amount 临时款项 z{`K_s%5  
arrangement 措施；安排；协定 uGOED-@  
arrears 欠款 <hvs{}TS  
arrears of pay 欠付薪酬 Ra)wlIx  
arrears of revenue 逾期未收税款；逾期未收的帐项 >J*x` a3Q  
articles of association 组织章程；组织细则；组织章程细则 ct`j7[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 HCfme<'  
ascertainment of profit 确定利润 %D1 |0v8}  
"Asia Clear" “亚洲结算系统” >~:Md  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 4Oo{\&(  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 G!dx)v  
Asian Development Fund [ADF] 亚洲发展基金 fG
9 ;7KG  
Asian dollar bond 亚洲美元债券 @<(4J   
Asian dollar market 亚洲美元市场 G%iTL"6  
Asian dollar rate 亚洲美元利率 )Fon;/p  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 =g
NPS0H  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 l0 =[MXM4  
asked price 沽盘；喊价；索价；卖方报价 o=J-Ju
 
assessable income 应评税入息 z36wWdRa6  
assessable loss 应评税亏损 GXC,p(vbE  
assessable profit 应评税利润 'b)qP|  
assessable value 应评税值 _NefzZWUJ  
assessed profit 估定利润 ttOk6-  
assessed value 经评估价值 G?kK:eV  
assessment 评税；评定；估价；评税单 =' uePM")  
assessment number 评税编号；估价编号 7-:R{&3Lm:  
assessment of additional tax 补加税评税 .
V4-  
assessment of performance 业绩评估；实绩评价 (Zg'])  
Assessor 评税主任 b:Z&;A|"{  
asset price bubbles 资产价格泡沫 A:yHClmn  
asset-backed securities 具资产保证的证券 3P@D!lV&K  
assets accretion 资产增值 5skxixG  
assets and liabilities 资产与负债 mww<Xm'  
assets betterment statement 资产递增表；资产改进表 wU6sU]P  
assets lending 实物放款；有抵押贷款 m<H{@ZgN(  
assets of the company passing on the death 死者去世时转移的公司资产 n,U?]mr  
assets pledged as security for liabilities 用作负债抵押的资产 ZDg(D"  
assets portfolio 资产投资组合 KpA1Ac)T  
assets price 资产价格 ?4A/?Z]ub  
assets quality 资产质素 H-vHcqFx3  
assets realization 资产变现 3xT9/8*  
assets refinancing arrangement 资产再集资安排 .G.WPVE  
assets securitization 资产证券化 m g,1
*B'  
assets situated outside Hong Kong 在香港以外地方的资产 ^/_Yk.w  
assets stripping 削减资产；拆卖资产 /~MH]Gh  
assets value 资产值 o^XDG^35`  
assignee 承让人 SQ_Je+X  
assignment 转让；转让书；转让契 F+"_]  
assignment of interest 权益转让 }}"pQ!Z  
assignment of letters patent and trade mark 专利证书及商标转让 GLgf%A`5/_  
assignment of property 物业转让；物业转让书 G4uG"  
assignment right 转让权 |lt]9>|  
assignor 转让人 ,AmwsXN"F  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 >`r
3@|UY  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Aa=:AkrH  
associate member 附属会员 AdVc1v&>  
associated body corporate 相联法人团体 fWZ(  
associated company 相联公司；联属公司 u\V^g  
associated corporation 相联法团 %x
N${4)6  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] v\GVy[Qyv  
公认会计师公会〔英国〕 H4s~=iB  
Association of Futures Exchange Brokers 香港期货经纪协会 gVrQAcJj  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 vfc:ok1  
association of underwriters 承保人组织 ;-6-DEL  
assumption of control 接管 |GtvgvO,  
assurance 担保；保险；转易；转易书 y{S8?$dU$:  
assurance of interest 权益的转易 d2V X\  
at 19XX price 按一九ＸＸ年价格计算 y(o)}m*0  
at a discount 按赔价计算；按贴水价格计算；打折扣 V:$+$"|  
at a premium 按溢价计算；按升水价格计算 RN[I%^$"  
at call 通知付款；按通知 =e4 r=I  
at constant market price 按固定市价计算 |~r-VV(=  
at constant price 按固定价格计算 T5 (|{-  
at cost 按成本计算 @^A
5{qQ\  
at current market price 按当时市价计算；按现时市价计算 #obRr#8  
at current price 按当时价格计算；按现时价格计算 z%OKv[/N  
at factor cost 按要素成本计算；按生产要素成本计算 @^xtxtjzux  
at money-of-the-day price 按付款当日价格计算 4);_f  
at or better 按指定或较佳价位〔买卖指令〕 %8,$ILN  
at par 按面值计算；平价 g:>'+(H;  
at sight 见票即付 &E_a0*)e  
at the close 按收市盘 0^lWy+  
at the opening 按开市盘 CmZayV  
attestation 见证；见证条款 L.Qz29\  
at-the-money option 平价期权 +{1.kb Zq  
attorney 受权人；受托代表人 |@vkQ  
attornment 新拥有人承认书 CZ<T@k  
attributable profit 可归属利润 gxN>q4z  
attributable share value 可归属股份价值 L-T,[;bl  
Auckland Stock Exchange 奥克兰证券交易所 DcW?L^Mst  
auction 拍卖 Ut;`6t  
auctioneer 拍卖商 HwFX,?  
audit 审计；核数 G18w3BFx  
Audit Commission 审计署 q0iJy@?A  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] O\6U2b~  
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〕 _dJ(h6%3  
audit review 帐目审查 5J10S  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 6RnzT d  
audited account 审计帐目；经审计的帐目 64<;6*
 
audited annual account 经审计的周年帐目 5~|{:29X  
audited balance sheet 经审计的资产负债表 Snx!^4+MF  
auditor 核数师；核数主任；审计师 aYWWln  
auditor's certificate 核数师证明书；审计师证明书 $VuXr=f}  
auditor's report 核数师报告；审计师报告 s V_(9@b  
Aussie bond 澳元债券 "j@\a)a  
austerity budget 紧缩预算 5&ku]l+  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 K]hp-QK<  
Australia All Ordinaries Index 澳洲所有普通股票指数 bC/":+s& p  
Australian Dollar [AUD] 澳元 )th[fUC(  
Australian Options Market 澳大利亚期权市场 Q?#I{l)V(  
Australian Securities Commission 澳洲证券事务监察委员会 2;8m0+tl  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 uh)S;3|  
Australian Stock Exchange 澳大利亚证券交易所 1^!SuAA@  
Austrian Schilling [ATS] 奥地利先令 >Icr4?zq  
authentication 认证；鉴证 `#N/]4(j  
authority to purchase 委托购买证；委购书 |_V(^b}  
authorization 认可；核准；授权；授权书 QO2cTk m  
authorization by direction 指示授权 y0%1YY  
authorization by instruction 指令授权 q`q;og `  
authorization by warrant 令状授权 `Mnu<)v  
authorization of unit trust 单位信托的认可 5~L]zE  
authorized agent 指定代理人 9 r!zYZ`)  
authorized capital 法定资本 J@s>Pe)  
authorized clerk 出市员 JE=t e(a  
authorized dealer 认可交易商 D|N4X`T`  
authorized financial institution 认可财务机构  .Q{RTp  
authorized fund 认可基金 Bqq=2lj  
authorized fund house 获授权的基金公司；认可基金公司 an"&'D}U  
authorized institution 认可机构 *MP.YI:h  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 :?>7Z6  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 CD$#}Id  
authorized insurer 获授权保险人；获认可承保人 'X^auyL  
authorized investment 特准投资项目 #Wk=y?sn  
authorized person 获授权人 e-nA>v  
authorized representative 获授权代表 @^P^-B  
authorized share capital 法定股本 CKYg!\g(:  
automated quotation system 自动报价系统 +0'F@l  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] =p+y$  
自动交易系统〔香港期货交易所有限公司〕 !%iHJwS#  
automatic adjustment mechanism 自动调整机制 E TT46%Y  
automatic adjustment system 自动调整系统 Ld4U  
Automatic Clearing House 自动票据交换所 UB/> Ro  
automatic exchange rates accumulation system 自动化汇率累集系统 WsI`!ez;D  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!@xO]Jwv  
automatic teller machine [ATM] 自动柜员机 Vy\Vpp  
autopay 自动转帐 >|$]=e,Z  
available assets 可用资产 l<6u@,%s  
available fiscal reserve 现存财政储备 @(3F4Z.i%.  
available profit 可用利润 >f(?Mxh2  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 x:|Y)Dn\  
average 平均；平均数；海损 i"^>sk  
average basic salary 平均基本薪金 ;<[X\;|'  
average consumer expenditure 平均消费开支；一般消费开支 Q7BbST+  
average cost 平均成本 i5'&u:  
average cost of land production 增辟土地平均成本 C($l'jd&  
average daily turnover 平均每日成交额 eP~bl   
average daily wage rate 平均每日工资率 9.)z]Gav  
average expenditure pattern 平均开支模式 S5>s&  
average growth rate 平均增长率 (bm^R-SbB  
average net fixed assets 固定资产平均净值 8W3zrnc  
average of relatives 相对价格平均数 SIK:0>yK"  
average price 平均价格 9nY`rF8@  
average propensity to consume 平均消费倾向；一般消费倾向 (
KI9j7  
average propensity to save 平均储蓄倾向；一般储蓄倾向 r8"2C#  
average rate 平均率 !7t&d  
average revenue 平均收入；平均收益 m|NZ093d  
average stock 平均库存；平均存货 Jm!,=}oP'  
average yearly rent 平均年租 81nD:]7  
avoidance of double taxation 避免双重课税 MkW=sD_  
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 vom3C9o  
s AFn.W  
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