一些有用的会计术语(也不知道发的地方对不对)A

A: FV^4  
A share Ａ股；甲类股份 1~R$$P11[9  
abatement of tax 减税；减扣免税额 %CxEZPe$  
ABN AMRO Bank N.V. 荷兰银行 ie$`pyj!x  
above-the-line expenditure 线上项目支出；经常预算支出 (!0j4'  
above-the-line receipt 线上项目收入；经常预算收入 kh<pLI>$h  
ABSA Asia Limited 南非联合亚洲有限公司 yWv<A^C&  
absolute change 绝对数值变更 CCW%G,$U9  
absolute expenditure 实际开支
)@<HCRQ'q  
absolute guideline figure 绝对准则数字 pyg!rf-  
absolute interest 绝对权益 &PRx,G5  
absolute order of discharge 绝对破产解除令 F%PwIB~cy  
absolute profit margin 绝对利润幅度 0HHui7Yy>  
absolute value 实值；绝对值 .B 85!lCF  
absolutely vested interest 绝对既得权益 P>{US1t  
absorbed cost 已吸收成本；已分摊成本 42V,PH6o  
absorption 吸收；分摊；合并 dq YDz  
absorption rate 吸收率；摊配率；分摊率 && DD  
ACB Finance Limited 亚洲商业财务有限公司 3qAwBVWa  
acceptable form of reciprocity 合理的互惠条件 H:q)^$s  
acceptable rate 适当利率；适当汇率 a@fE46o6<  
acceptance agreement 承兑协议 z29qARiX  
acceptance for honour 参加承兑 c7+Djqs  
acceptor 承兑人；接受人；受票人 aE7u5PM  
acceptor for honour 参加承兑人 %ezb^O_6v  
accident insurance 意外保险 VDByj "%  
Accident Insurance Association of Hong Kong 香港意外保险公会 B]^>GH  
accident insurance scheme 意外保险计划 ocIt@#20K  
accident year basis 意外年度基准 tjZ\h=  
accommodation 通融；贷款 .1.J5>/n  
accommodation bill 通融票据；空头票据 9^ >M>f"  
accommodation party 汇票代发人 :M22P`:  
account balance 帐户余额；帐户结余 fJ)N:q`  
account book 帐簿 fg9?3x Z  
account collected in advance 预收款项 :W.jNV{e\F  
account current book 往来帐簿
0T9@,scY  
account of after-acquired property 事后取得的财产报告 [F/^J|VMV  
account of defaulter 拖欠帐目 ;dqk@@O"(  
account payable 应付帐款 *'9)H0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 gEr4zae  
account receivable 应收帐款 Si?$\H*:  
account receivable report 应收帐款报表 <i_> y~v`  
account statement 结单；帐单；会计财务报表 x],8yR)R  
account title 帐户名称；会计科目 [!1)mR  
accountant's report 会计师报告 Fw_ (q!  
Accountant's Report Rules 会计师报告规则 KqM!!  
accounting and auditing procedure 会计与审计程序；会计与核数程序 M11"<3]D  
Accounting Arrangements 《会计安排》 4meidKw]  
accounting basis 会计基础 u(p
dP"  
accounting by Official Receiver 破产管理署署长呈交的帐目 \C]i|]tl  
Accounting Circular 《会计通告》 hD nM+4D  
accounting class 会计类别 _\ .  
accounting date 记帐日期；会计结算日期 Xh.+pJl,*  
accounting for money 款项核算 {fog<1c  
Accounting Officer 会计主任 U/T4i#  
accounting period 会计报告期；会计期 xT9Yes&  
accounting policy 会计政策；会计方针 H-eEhI(;O  
accounting practice 会计惯例 ?mH@`c,fM  
accounting principle 会计准则 ],;D2]<s  
accounting record 会计记录 p+, 1Fi  
accounting report 会计报告 `%-4>jI9-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 X^zYQ6t  
Accounting Society of China 中国会计学会 g3|B
E2?  
accounting statement 会计报表 /635B*g  
accounting system 会计制度；会计系统 33Ssylno
 
accounting transaction 会计事项；帐务交易 #/OUGeJ  
accounting treatment 会计处理 v"z(JF  
accounting year 会计年度 IFiTTIlT0  
accretion 增值；添加 %mY|  
accrual 应计项目；应累算数目 =2^Vgc  
accrual basis 应计制；权责发生制 }qc#lz  
accrual basis accounting 应计制会计；权责发生制会计 I"Q#IvNw  
accrue 应累算；应计 M[ x_#m|  
accrued benefit 应累算利益 jja{*PZ6H  
accrued charges 应计费用 JNh=fvO2i  
accrued cumulative preference share dividend 应累算的累积优先股股息 r%0pQEl  
accrued expenses 应累算费用 [NYj.#,oR  
accrued interest payable 应付利息；应计未付利息 IE&_!ce  
accrued interest receivable 应收利息；应计未收利息 JXpoCCe  
accrued right 累算权益 3c c1EQ9  
accruing profit 应累算的利润 f?,-j>[.=f  
accumulated fiscal reserve 累积财政储备 ~O \}/I28  
accumulated profit 累积利润；滚存溢利 B{s]juPG  
accumulated reserve 累积储备 f#@S*^%V$  
accumulation of surplus income 累积收益盈余 ;aq`N}d  
acquired assets 既得资产 7t'(`A6t/  
acquisition 收购；购置；取得 |q3f]T&+>{  
acquisition cost 购置成本 p3g4p
 
acquisition expenses 购置费用 ]#F q>E  
acquisition of 100% interest 收购全部股权 Mv|vRx^b  
acquisition of control 取得控制权 p1+7<Y:  
acquisition of fixed assets 购置固定资产 |y.zocBj  
acquisition of shell “买壳” |<sf:#YzY&  
acquisition price 收购价 K!GUv{fp  
act of God 天灾 Z[Wlyb0  
acting partner 执事合伙人 JW=uK$sO  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Yt -W1vl  
active partner 积极参与的合伙人 UM<@t%|>  
active trading 交投活跃 X]qCS0GD'  
actual circulation 实际流通 _3|6ZO  
actual cost 实际成本 #C4|@7w%  
actual expenditure 实际开支；实际支出 :]'q#$!  
actual income 实际入息；实际收入；实际收益 d!o.ASL{  
actual market 现货市场 t
)LU\!  
actual price 现货价；实际价格 Q/p(#/y#b  
actual profit 实际利润 IWQ&6SDW$z  
actual quotation 实盘；实际价位；实际报价 1Yud~[c  
actual year basis 按实际年度计算 cn$5:%IK  
actuals 实货 My. dD'C  
actuarial investigation 精算调查 C1 W>/?XC  
actuarial principle 精算原则 d7E7f  
actuarial report 精算师报告 !~WZ_z  
Actuarial Society of Hong Kong 香港精算学会 *2`:VFEV  
actuarial valuation 精算师估值 h%' N hV  
actuary 精算师 sH%&+4!3  
ad referendum agreement 暂定协议；有待覆核的协定 _ j~4+H  
ad valorem duty 从价税；按值征税 ?FN9rhAC  
ad valorem duty system 从价税制 ^\MhT)x  
ad valorem fee 从价费 B22b&0  
ad valorem tariff 从价关税 [a@B =E  
additional allowance 额外免税额 ' PELf P8  
additional amount for unexpired risk 未过期风险的额外款额 {(;B5rs  
additional assessable profit 补加应评税利润 a2o.a2  
additional assessment 补加评税 >rKhlUD  
additional commitment 额外承担 EJ G2^DSS  
additional commitment vote 额外承担拨款 /9pbnzn  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 X<Z(]`i  
additional dependent parent allowance 供养父母额外免税额 mmHJh\2v
 
additional provision 额外拨款 V~85oUc\-  
additional stamp duty 附加印花税 GA\2i0ow  
additional tax 补加税罚款；补加税款 Tw
x{' S  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 H<,bq*@  
adjudged bankrupt 被裁定破产 Uj,g]e8e  
adjudicated bankrupt 裁定破产人 okz]Qc>G  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 EY~7oNfc`R  
adjudication of bankruptcy 裁定破产；宣告破产 ! tGiTzzp  
adjudication of insolvency 裁定无力偿还债务 UxeL cUP  
adjusted actual 经调整的实数；调整后的实数 ABcBEv3  
adjusted current assets 经调整的流动资产；调整后的流动资产 [m\,+lG?)j  
adjusted figure 经调整的数字；调整后的数额 8'KMxR  
adjusted liabilities 经调整的负债；调整后的负债 k d+l k:  
adjusted loss 经调整的亏损；调整后的亏损 fWj@e"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 X@!X6j  
adjusted profit 经调整的利润；调整后的利润 hfg O  
adjusted surplus 经调整的盈余额；调整后的盈余额 7%4.b7Q  
adjusted value 经调整的价值；调整后的价值 45)D+  
adjustment 调整；修订；理算〔保险〕 Qwv '<  
adjustment centre 调剂中心 9\AS@SH{^T  
adjustment lag 调整过程的时间差距；调整时差 wlrIgn%  
adjustment mechanism 调整机制 7H%_sw5S.  
adjustment of loss 亏损调整 uJY.5w  
adjustment process 调整过程；调整程序 S6GMUaR  
adjustment range 调整幅度 Wab.|\c  
administered exchange rate 受管制汇率 8b7;\C~$p  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ~T02._E  
administration expenses 行政费用 Lyr2(^#:  
administration fee 手续费；行政费 |<rfvsQ.
 
administration in bankruptcy 破产管理 z?kd'j`FG  
administration order 遗产管理令 j7}lF?cJ2  
administrator 管理人；遗产管理人 Z(HZB
  
administrator of the estate 遗产管理人 D-pX<0-y  
admission of debt 债项承认书 >! oF0R_<  
admission of proof 接纳债权证明 :G}DAUFN  
advance 放贷款项；垫付款项；预支款项；预付款项 4[1k\  
advance account 暂支帐目；预付款帐户 lUHtjr  
advance compensation 预付补偿金 vL$|9|W(  
advance from shareholder 股东垫款 IcFK,y%1  
advance pending reimbursement 预支以待日后付还 f>niFPW"  
advanced economy 先进经济体系 ^wJEfac  
advancement 预付；预付财产 )|RZa|`-G  
advances warrant 垫款令 f&c]LH_  
advancing 贷出 vU}: U)S  
adverse balance 逆差 $6!iBX@  
adverse exchange 逆汇 `VZZ^K9zR  
advertisement addressed to shareholders 在报章刊登的致股东通告 hM>*a!)U  
advice for collection 托收通知书 |{f~Ks%  
advice of drawing 提款通知书；汇票通知书 VjB*{,  
advice of payment 付款通知 kwlC[G$j7  
Advisory Committee [Securities and Futures Commission] .!yq@Q|=u  
谘询委员会〔证券及期货事务监察委员会〕 ~^$MA$/p  
Advisory Committee on Diversification 经济多元化谘询委员会 g\&2
s,  
affidavit 誓章；遗产申报誓章 =Z`0>R`  
affidavit of no receipt 述明无收款的誓章 <Oa9oM},d  
affiliate 联号；联营公司；附属公司 t8vc@of$c,  
affiliated company 附属公司；联号；联营公司 ;&kn"b}G;  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 iNJAZ6@+  
affordability 负担能力  hgO?+x  
African Development Bank [AfDB] 非洲开发银行 6m+W#]^  
after-acquired property 事后取得的财产 [))JX"a  
after-hours dealing 市后交易 _2OuskL  
after-tax profit 税后盈利；税后利润；税后溢利 -!TcQzHUs  
agency agreement 代理协议 D0ruTS  
agency expenses 代理机构的开支 .&iN(Bd  
agency fee 代理费 A"4@L*QV  
Agency Law 《代理法》 3ji:O T  
agent 代理人；承销人 + |C=ZU  
agent of company 公司代理人 ^f|<R8`  
agent's fee 代理人费；经纪费 -~O/NX  
aggregate 总计；总数；总体数字 RZh}:  
aggregate amount 总款额；总额 d}-'<Z#G  
aggregate assets and liabilities 总体资产与负债 xNX'~B^4d  
aggregate at constant price 按固定价格计算的总体数字 j"hASBTgp  
aggregate demand 总需求 ;SY.WfVA7  
aggregate gross position 总持仓量 t',BI
  
aggregate limit 总限额 v=p0 +J>  
aggregate of salaries tax 合计薪俸税 ,|pp67  
aggregate performance 总体表现；总体业绩 JIxiklk  
aggregate supply 总体供应 M&yqfb[  
aggregate surplus 总盈余 lzDdD3Ouc  
aggregate total 整体总额 ]"sRS`0+  
aggregate value 总值；合计价值 v[&'k\  
aggregated basis 合计基准 Wc|z7P~',%  
aggregated net chargeable income 合计应课税入息实额 ^|?1_r  
aggregation 合并计算；合计；总和 m*oc)x7'  
aggregation of incomes of husband and wife 夫妇入息合并计算 rzu s  
aggregation of property 财产的总和 G),db%,X2  
agio 差价；贴水 eYEc^nC,c)  
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》 Hku=pr3Gn  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 4RQ5(YTTuR  
《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》 /{X_ .fv<v  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ]:et~pfW  
《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》 k1fRj_@WPT  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment !ZrB^?sO  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 :JlDi>B  
agreement for a settlement 授产协议 D|Si)_ Iz  
agreement for assignment 转让协议 "2;N2=~7  
agreement for sale 售卖协议；买卖协议 x=,8[W#XT  
agreement for sale and purchase 买卖协议 GN%(9N'W  
agreement for the payment of interest 支付利息协议 T~J?AKx  
agreement for the repayment of money 还款协议 ]l[2hy= cV  
agreement of reinsurance 再保险协议 ?9e]   
Agricultural Bank of China 中国农业银行 }bMWTT  
air passenger departure tax 飞机乘客离境税 2xTT)9Tq*  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 IN^_BKQt  
airport tax 机场税 V@Wcb$mgk  
alcohol duty 酒精税 #DUh(:E'`  
alienation 让与；让渡；转让 |C D}<r(N  
alimony 生活费；赡养费 nwf7M#3d  
All Ordinaries Index [AOI] 所有普通股指数 4#:\?HAu!  
all risks 全险；综合险 ~NNv>5t5  
All Sales Record for Stock Market 《股票市场成交报告》 (WE,dY+.  
Allied Capital Resources Limited 新联财务有限公司 }-p,iTm  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 (q~0XE/ a  
allocation letter 拨款信件 ;'3]{BGcU  
allocation of fund 分配款项；预留款项 )ooWQ-%P  
allocation of profit 利润分配；溢利分配 &N\[V-GP2G  
allocation warrant 拨款令 0=;YnsY  
allotment 分配；配股 [6RfS  
allotment notice 股份配售通知；配股通知 gX,9Gh  
allotment of shares 股份分配  I=[cZ;t  
allowable 可获宽免；免税的 &&PgOFD  
allowable business loss 可扣除的营业亏损 SRCOs1(EK9  
allowable expenses 可扣税的支出 %&<W(|U1<  
allowance 免税额；津贴；备抵；准备金 4*M@]J "  
allowance for debts 债项的免税额 El6bD% \G  
allowance for depreciation by wear and tear 耗损折旧免税额 g$3>~D  
allowance for funeral expenses 殡殓费的免税额 >}SRSqJu  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |4Ha?W  
allowance for repairs and outgoings 修葺及支出方面的免税额 C4NRDwU|.  
allowance to debtor 给债务人的津贴 If'2rE7J  
alteration of capital 资本更改 'm O2t~n  
alternate trustee 候补受托人 )(bxpW  
amalgamation 合并 (X}@^]lpa  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 T~s}Nx#  
ambit of charges 征税范围；收费范围 AuCWQ~  
amended valuation 经修订的估值 FT/amCRyT  
American Commodities Exchange 美国商品交易所 HC7JMj  
American Express Bank Limited 美国运通银行 cOku1g8  
American Stock Exchange 美国证券交易所 zj%cQkZ  
amortization 摊销 1S%}xsR0  
amount due from banks 存放银行同业的款项 "s]y!BLk  
amount due from banks abroad 存放海外银行同业的款项 GDPo`#~  
amount due from holding companies 控股公司欠款 HFS
+QwHW  
amount due from local banks 存放本港银行同业的款项 jvs[ /  
amount due to banks 银行同业的存款 rAXX}"l6s  
amount due to banks abroad 海外银行同业的存款 |Td5l?  
amount due to holding companies 控股公司存款 {$fsS&aPg  
amount due to local banks 本港银行同业的存款 g-@h>$< 1  
amount due to outport banks 外埠银行同业的存款 Nl*i5 io  
amount for note issue 发行纸币的款额 daX*}Ix  
amount of bond 担保契据的款额 1r571B*O  
amount of consideration 代价款额 cwynd=^nC  
amount of contribution 供款数额 Q%5F ]`VN  
amount of indebtedness 负债款额 k^%_V|&W/(  
amount of principal of the loan 贷款本金额 &1Fply7(Ay  
amount of rates chargeable 应征差饷数额 l4ouZR  
amount of share capital 股本额 8#f$rs(}  
amount of sums assured 承保款额 ($WE=biZ&  
amount of variation 变动幅度 qY# d+F,t  
amount of vote 拨款数额 , Oli  
amount payable 应付款额 n`L,]dco  
amount receivable 应收款额 J70D+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >o[|"oLO  
analysis 分析 L2|aHI1'l  
ancillary risk 附属风险 U:lv^QPG  
annual account 周年帐目；周年帐目报表；年度决算；年结 }*kJ-q&0  
annual accounting date 年结日期 LfX0Z=<  
annual allowance 每年免税额；年积金；年度津贴；年津 .ECHxDp  
annual balance 年度余额 '6zd;l9Z  
annual disposable income 每年可动用收入 2u:4$x8  
annual estimates 周年预算 -<W2PY<  
annual fee 年费 9*}gl3y  
annual general meeting 周年大会 ,{{SI  
annual growth rate 年增率；每年增长率 dr})-R  
annual long-term supplement 长期个案每年补助金 $']VQ4tZ  
annual pensionable emolument 可供计算退休金的年薪 40K2uT{cq  
annual report 年报 <NB41/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -(;LQDG |  
annual return 周年报表；周年申报表；每年报税表格 /EFq#+6  
Annual Return Rules 《周年报表规则》 @@}`hii  
annual review of consumer prices 每年消费物价回顾 `ROEV~  
annual roll-forward basis 逐年延展方式 Dip*}8$o(w  
annual salary 年薪 $a.u05  
annual statement 年度报表；年度决算表 n33kb/q*  
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 U9ZbVjqv@  
annuitant 年金受益人 =!<G!^  
annuity 年金 ^M Ey,  
annuity contract 年金合约 BaL]mIx  
annuity on human life 人寿年金 T1NH eH>  
antecedent debt 先前的债项 v>-YuS  
ante-dated cheque 倒填日期支票 F?4Sz#  
anticipated expenditure 预期开支 ')o0O9/;  
anticipated net profit 预期纯利 xP@/9SM  
anticipated revenue 预期收入 r nBOj#N  
anti-inflation measure 反通货膨胀措施 >XE`h9  
anti-inflationary stance 反通货膨胀立场 ,w`~K:b.  
apparent deficit 表面赤字 yJD>ny  
apparent financial solvency 表面偿债能力 aRwnRii  
apparent partner 表面合伙人 f7+Cz>R  
application for personal assessment 个人入息课税申请书 r!K|E95oj9  
application of fund 资金应用 K$-;;pUl  
application to release as liquidator and to destruct the books of accounts and documents N@1p]\  
申请免除清盘人职务及毁灭帐簿与文件 SrZ50Se  
appointed actuary 委任精算师 6?SFNDQ"C  
appointed auditor 委任核数师；委任审计师 
g6euXI  
appointed trustee 委任的受托人 PqEA
qP  
appointer 委任人 'ZnIRE,N  
apportioned pro rata 按比例分摊 -:]@HD:  
apportionment 分配；分摊 0IzZKRw  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 frH)_YJ%  
apportionment formula 分摊方程式 xzikD,FV  
apportionment of estate duty 遗产税的分摊 DuNcX$%%  
appraisal 估价；评估 r95
zP]T  
appreciable growth 可观增长 ]Oso#GYD  
appreciable impact 显着影响 >saI+u'o  
appreciable increase 可观增长 (@Zcx9  
appreciation 增值；升值 _01Px a2.  
appreciation against other currencies 相对其他货币升值 #s+Q{2s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %#k,6;m  
appreciation tax 增值税 |Fv?6qw+  
appropriation 拨款；拨用；拨付 $Jf9;.  
appropriation account 拨款帐目 r/AHJU3&eY  
Appropriation Bill 拨款法案 }ND'0*#  
appropriation-in-aid system 补助拨款办法 CW0UMPE5  
approved assets 核准资产 :s*>W$Wp4  
approved basket stock 认可一篮子证券 _4R,Ej}  
approved budget 核准预算 C1QWU5c v  
approved charitable donation 认可慈善捐款 ZvH{wt   
approved charitable institution 认可慈善机构 OoaY  
approved currency 核准货币；认可货币 v~5<:0dL  
approved estimates 核准预算 sv=H~wce  
approved estimates of expenditure 核准开支预算 n\ Uh  
approved overseas insurer 核准海外保险人 grbTcLSF  
approved overseas trust company 核准海外信托公司 B>|5xpZM12  
approved pooled investment fund 核准汇集投资基金 <]Y[XI(kr  
approved provident fund scheme 认可公积金计划 z5EVG  
approved provision 核准拨款 YzV(nEW  
approved redeemable share 核准可赎回股份 K0<y
vew  
approved regional stock 认可地区性证券 kp`0erJqw  
approved retirement scheme 认可退休金计划 \_ -DyD#3  
approved subordinated loan 核准附属贷款 p@tp]u`7  
arbitrage 套戥；套汇；套利 re uYTH  
arbitrageur 套戥者；套汇者
~zyQ('  
arbitrary amount 临时款项 ;$;rD0i|  
arrangement 措施；安排；协定 @HEPc95  
arrears 欠款 .B$h2#i1  
arrears of pay 欠付薪酬 [g|Hj)(  
arrears of revenue 逾期未收税款；逾期未收的帐项 v@_in(dk  
articles of association 组织章程；组织细则；组织章程细则 h7?.2Q&S  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 WQt5#m; W  
ascertainment of profit 确定利润 p >aw  
"Asia Clear" “亚洲结算系统” CG9ba|  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 3!Bj{;A  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
`Zf9$K|  
Asian Development Fund [ADF] 亚洲发展基金 &@; RI~  
Asian dollar bond 亚洲美元债券 BXA]9eK  
Asian dollar market 亚洲美元市场 _?b;0{93u  
Asian dollar rate 亚洲美元利率 $4Y&j}R  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ab g$W/(|  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 W5/};K\.  
asked price 沽盘；喊价；索价；卖方报价 0N VI+Z$  
assessable income 应评税入息 :bv|Ah  
assessable loss 应评税亏损 q6&67u0  
assessable profit 应评税利润 Qa?aL  
assessable value 应评税值 uF<S  
assessed profit 估定利润 (C\r&N  
assessed value 经评估价值 ifrq  
assessment 评税；评定；估价；评税单 !!+Da>  
assessment number 评税编号；估价编号 )ddsyFGW  
assessment of additional tax 补加税评税 P6we(I`"2  
assessment of performance 业绩评估；实绩评价 +*a7GttU  
Assessor 评税主任 IJIQ" s  
asset price bubbles 资产价格泡沫 S'@=3)  
asset-backed securities 具资产保证的证券 q^6N+^}QN  
assets accretion 资产增值 Wp
4K6x  
assets and liabilities 资产与负债 *w 21U!  
assets betterment statement 资产递增表；资产改进表 |EeBSRAfe  
assets lending 实物放款；有抵押贷款 o7arxo\  
assets of the company passing on the death 死者去世时转移的公司资产 @dV9Dpu  
assets pledged as security for liabilities 用作负债抵押的资产 T6=-hA^A  
assets portfolio 资产投资组合 ;eh/_hPM  
assets price 资产价格 ]xrD<  
assets quality 资产质素 " $=qGHA~  
assets realization 资产变现 (}0S1)7t  
assets refinancing arrangement 资产再集资安排 cY~M4:
vgT  
assets securitization 资产证券化 4\1;A`2%0  
assets situated outside Hong Kong 在香港以外地方的资产 YFqZe6g0$  
assets stripping 削减资产；拆卖资产 f".q9{+p,  
assets value 资产值 ue9h   
assignee 承让人 J)huy\>,  
assignment 转让；转让书；转让契 qUg9$oh{LI  
assignment of interest 权益转让 8t\}c6/3"  
assignment of letters patent and trade mark 专利证书及商标转让 Ky6+~>  
assignment of property 物业转让；物业转让书 6eo4#/+%  
assignment right 转让权 H:Lt$  
assignor 转让人 LP?P=c
 
associate 有联系的人；有关连人士；相联者；合伙人；联系人 _H2tZ%RM  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 >Bx8IO1_\d  
associate member 附属会员 5H
y3\_ +  
associated body corporate 相联法人团体 >[P%Ty);  
associated company 相联公司；联属公司 l/F!Bq[*g  
associated corporation 相联法团 -lnevrl   
Association of Chartered Certified Accountants [ACCA] [United Kingdom] dyl 0]Z  
公认会计师公会〔英国〕 LYNZP4(R  
Association of Futures Exchange Brokers 香港期货经纪协会 @<5Tba>SC  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 sDAK\#z  
association of underwriters 承保人组织 k}<<bm*f  
assumption of control 接管 2_N/wR#=&  
assurance 担保；保险；转易；转易书 w&C1=v -h  
assurance of interest 权益的转易 #%WCL'6B  
at 19XX price 按一九ＸＸ年价格计算 [DhEh@  
at a discount 按赔价计算；按贴水价格计算；打折扣 1t#XQ?8  
at a premium 按溢价计算；按升水价格计算 .FJj  
at call 通知付款；按通知 6=3(oUl  
at constant market price 按固定市价计算 a7=YG6[  
at constant price 按固定价格计算 Ge1duRGa  
at cost 按成本计算 GoL|iNW`  
at current market price 按当时市价计算；按现时市价计算 YM8rJ-  
at current price 按当时价格计算；按现时价格计算 p}BGw:=  
at factor cost 按要素成本计算；按生产要素成本计算 L]*`4L  
at money-of-the-day price 按付款当日价格计算 R9r)C{63S&  
at or better 按指定或较佳价位〔买卖指令〕
Z:c*!`F  
at par 按面值计算；平价 m:"+J  
at sight 见票即付 
1x;@~yU  
at the close 按收市盘 |Q6h/"2  
at the opening 按开市盘 OF-WUa4t  
attestation 见证；见证条款 _T a}B4;  
at-the-money option 平价期权 nqeVV&b!  
attorney 受权人；受托代表人 6Wb!J>93  
attornment 新拥有人承认书 |G=FqAXH  
attributable profit 可归属利润 j"0rkN3$J  
attributable share value 可归属股份价值 ?cJA^W  
Auckland Stock Exchange 奥克兰证券交易所 ]7l{g9?ZtV  
auction 拍卖 (QKsB3X  
auctioneer 拍卖商 SlN"(nq  
audit 审计；核数 ,@479ZvvR3  
Audit Commission 审计署 vgN@~Xa  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] fOLnK y#  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 W W35&mI)k  
audit review 帐目审查 F#KF6)P  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 [brkx3h  
audited account 审计帐目；经审计的帐目 Q2FQhc@L(:  
audited annual account 经审计的周年帐目 X7b!;%3@  
audited balance sheet 经审计的资产负债表 | F8]Xnds  
auditor 核数师；核数主任；审计师 L, #Byao  
auditor's certificate 核数师证明书；审计师证明书 S<9gyW  
auditor's report 核数师报告；审计师报告 hWm0$v1p  
Aussie bond 澳元债券 $i -zMa  
austerity budget 紧缩预算 df yrn%^Ia  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 #XfT1  
Australia All Ordinaries Index 澳洲所有普通股票指数 3jS7 uU  
Australian Dollar [AUD] 澳元 &rcdr+'  
Australian Options Market 澳大利亚期权市场 s4N,^_j  
Australian Securities Commission 澳洲证券事务监察委员会 xlk5Gob*  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ;8uHRcdQ  
Australian Stock Exchange 澳大利亚证券交易所 A`g.[7  
Austrian Schilling [ATS] 奥地利先令 -FaaFw:Z;A  
authentication 认证；鉴证 :k\}Ik  
authority to purchase 委托购买证；委购书 <oQ6ZX  
authorization 认可；核准；授权；授权书 !x6IV25  
authorization by direction 指示授权 Wy!uRzbBv  
authorization by instruction 指令授权 03C .Xh=!  
authorization by warrant 令状授权 Z"]xdOre  
authorization of unit trust 单位信托的认可 c{ 7<H  
authorized agent 指定代理人 !;jgzi?z  
authorized capital 法定资本 5Vm Eyb  
authorized clerk 出市员 >ks3WMm  
authorized dealer 认可交易商 8a?IC|~Pz  
authorized financial institution 认可财务机构 i"<ZVw  
authorized fund 认可基金 Pm~,Ky&Hl  
authorized fund house 获授权的基金公司；认可基金公司 9V.+U7\w  
authorized institution 认可机构 /K[]B]1NE  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ^SgN(-QH  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 $.;iu2iyo  
authorized insurer 获授权保险人；获认可承保人 K(' 9l& A  
authorized investment 特准投资项目 vWuyft*  
authorized person 获授权人 y]w )`}Ax  
authorized representative 获授权代表 r<v_CFJ  
authorized share capital 法定股本 o;E(Kj  
automated quotation system 自动报价系统 :ET x*c  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 8pd&3G+  
自动交易系统〔香港期货交易所有限公司〕 k~& o  
automatic adjustment mechanism 自动调整机制 *XHj)DC;  
automatic adjustment system 自动调整系统 50COL66:7  
Automatic Clearing House 自动票据交换所 M*v^N]>"G  
automatic exchange rates accumulation system 自动化汇率累集系统 y _6r/z^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 BL7>dZOa  
automatic teller machine [ATM] 自动柜员机 'r6cVBb}  
autopay 自动转帐 xS-w\vbLV  
available assets 可用资产 {({ R:!c  
available fiscal reserve 现存财政储备 !eV^Ah>PZ  
available profit 可用利润 G}Gb|sD Zq  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 }!Xf&c{7{  
average 平均；平均数；海损 1+Sg"?8  
average basic salary 平均基本薪金
4^0\dq  
average consumer expenditure 平均消费开支；一般消费开支 xiEcEz'lk  
average cost 平均成本 Cy]"  
average cost of land production 增辟土地平均成本 a$A2IkD  
average daily turnover 平均每日成交额 xJ$Rs/9C  
average daily wage rate 平均每日工资率 haN"/C^  
average expenditure pattern 平均开支模式 7(H?k  
average growth rate 平均增长率 aD0Q0C+  
average net fixed assets 固定资产平均净值 DZ,<Jmg&e*  
average of relatives 相对价格平均数 \ =S3 L<  
average price 平均价格 `d.Gw+Un  
average propensity to consume 平均消费倾向；一般消费倾向 F|9a}(-7  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Ca$y819E2  
average rate 平均率 t`h_+p%>  
average revenue 平均收入；平均收益 Hi$#!OU  
average stock 平均库存；平均存货 `Yg7,{A\J  
average yearly rent 平均年租 gfV]^v  
avoidance of double taxation 避免双重课税 t$tsWAmiA[  
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 dBsRm{aS  
MiRibHXI,  
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