一些有用的会计术语(也不知道发的地方对不对)A

A: !}$,) ~<+H  
A share Ａ股；甲类股份 FsXqF&{  
abatement of tax 减税；减扣免税额 #sg^l>/*  
ABN AMRO Bank N.V. 荷兰银行 m~xO;_m  
above-the-line expenditure 线上项目支出；经常预算支出 6t0-u~  
above-the-line receipt 线上项目收入；经常预算收入 *(pmFEc
 
ABSA Asia Limited 南非联合亚洲有限公司 X61p xPa  
absolute change 绝对数值变更 017(I:V?(:  
absolute expenditure 实际开支 =w#sCy  
absolute guideline figure 绝对准则数字 uz8Y)b  
absolute interest 绝对权益 JS:AHJSz  
absolute order of discharge 绝对破产解除令 X7~AqG  
absolute profit margin 绝对利润幅度 _+?v'#  
absolute value 实值；绝对值 Qjl.O HO  
absolutely vested interest 绝对既得权益 due'c!wW  
absorbed cost 已吸收成本；已分摊成本 Q&d"uLsx  
absorption 吸收；分摊；合并 aIsT"6A~{  
absorption rate 吸收率；摊配率；分摊率 D)my@W0,  
ACB Finance Limited 亚洲商业财务有限公司 QaAWO  
acceptable form of reciprocity 合理的互惠条件 'nR'o /!  
acceptable rate 适当利率；适当汇率 <6(&w9WY  
acceptance agreement 承兑协议 Co%EJb"tk  
acceptance for honour 参加承兑 8G6[\P3fQ  
acceptor 承兑人；接受人；受票人 2TxHY|4  
acceptor for honour 参加承兑人 #y4+O;{  
accident insurance 意外保险 )vcyoq  
Accident Insurance Association of Hong Kong 香港意外保险公会 }vGWlNd#g  
accident insurance scheme 意外保险计划 p~!UE/V  
accident year basis 意外年度基准 p\&Lbuzv  
accommodation 通融；贷款 {G^f/%  
accommodation bill 通融票据；空头票据 }wkZ\q[  
accommodation party 汇票代发人 N)tqjq  
account balance 帐户余额；帐户结余 sBuOKT/j  
account book 帐簿 {;T7K
g.C  
account collected in advance 预收款项 7B"*< %<  
account current book 往来帐簿 
|@Mx?(  
account of after-acquired property 事后取得的财产报告 |_ u  
account of defaulter 拖欠帐目 "{igrl8  
account payable 应付帐款 ]g0h7q)79  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #3WKm*T/  
account receivable 应收帐款 -ghmLMS%t  
account receivable report 应收帐款报表 l2lyi  
account statement 结单；帐单；会计财务报表 =bwuLno>  
account title 帐户名称；会计科目 dQkp &.  
accountant's report 会计师报告 E/6@>.T?'  
Accountant's Report Rules 会计师报告规则 Pgp`g.$<  
accounting and auditing procedure 会计与审计程序；会计与核数程序 /l)|
B  
Accounting Arrangements 《会计安排》 'q:t48&  
accounting basis 会计基础 D')m8:>  
accounting by Official Receiver 破产管理署署长呈交的帐目 #XaTUT  
Accounting Circular 《会计通告》 \j$q';9p  
accounting class 会计类别 GOII B  
accounting date 记帐日期；会计结算日期 d>f.p"B.gj  
accounting for money 款项核算 8FmRD  
Accounting Officer 会计主任 tU :,s^E"#  
accounting period 会计报告期；会计期 `]q>A']Dl  
accounting policy 会计政策；会计方针 _K#LOSMfj/  
accounting practice 会计惯例 d;-/F b{4  
accounting principle 会计准则 ,8vqzI  
accounting record 会计记录 ox2?d<dC6  
accounting report 会计报告 zv%9?:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 i3s,C;7[2  
Accounting Society of China 中国会计学会 bhqs%B!:  
accounting statement 会计报表 |1@/gqa  
accounting system 会计制度；会计系统 e_6-+l!f  
accounting transaction 会计事项；帐务交易 AusCU~:>  
accounting treatment 会计处理 n> >!dg Og  
accounting year 会计年度 {r$n $  
accretion 增值；添加 !RJuH;8  
accrual 应计项目；应累算数目 xMb)4cw}  
accrual basis 应计制；权责发生制 ?<l,a!V'6  
accrual basis accounting 应计制会计；权责发生制会计 .YT&V  
accrue 应累算；应计 >C1**GQ  
accrued benefit 应累算利益 <Kq4thR  
accrued charges 应计费用 "/O`#Do/  
accrued cumulative preference share dividend 应累算的累积优先股股息 *&m{)cTs  
accrued expenses 应累算费用 F_?aoP&5  
accrued interest payable 应付利息；应计未付利息 <DM /"^*  
accrued interest receivable 应收利息；应计未收利息 LWpM-eW1q  
accrued right 累算权益 S"/M+m+ ]  
accruing profit 应累算的利润 %DKQ  
accumulated fiscal reserve 累积财政储备 vwlPFrLl  
accumulated profit 累积利润；滚存溢利 dCF!.  
accumulated reserve 累积储备 !5/jDvh  
accumulation of surplus income 累积收益盈余 SR4cR)Iz
 
acquired assets 既得资产 + \DGS  
acquisition 收购；购置；取得 |BO!q9633V  
acquisition cost 购置成本 RkrZncBgV<  
acquisition expenses 购置费用 8w:A""  
acquisition of 100% interest 收购全部股权 Yb~[XS |p  
acquisition of control 取得控制权 ?(up!3S'x  
acquisition of fixed assets 购置固定资产 ~ PO)>;  
acquisition of shell “买壳” jmDQKqEc|l  
acquisition price 收购价 aWG7k#nE  
act of God 天灾 z^KMYvH g  
acting partner 执事合伙人 e
)Be*J]4  
active market 买卖活跃的市场；交投畅旺的市场；旺市 4FWb5b!A=  
active partner 积极参与的合伙人 u+&t"B  
active trading 交投活跃 -UHa;WH  
actual circulation 实际流通 @F+zME   
actual cost 实际成本 S#kA$yO  
actual expenditure 实际开支；实际支出 '`/Qr~]  
actual income 实际入息；实际收入；实际收益 Vm
_waa  
actual market 现货市场 U^ecg{  
actual price 现货价；实际价格 M[C9P.O%w  
actual profit 实际利润 E%?X-$a  
actual quotation 实盘；实际价位；实际报价 @Qlh  
actual year basis 按实际年度计算 J<<Ph  
actuals 实货 XtJ_po  
actuarial investigation 精算调查 \fHtk _  
actuarial principle 精算原则 * mzJ)4A  
actuarial report 精算师报告 v(=?ge YLo  
Actuarial Society of Hong Kong 香港精算学会 KqM!7  
actuarial valuation 精算师估值 WB:NV=&^  
actuary 精算师 '_f]qNy  
ad referendum agreement 暂定协议；有待覆核的协定 8f""@TTp  
ad valorem duty 从价税；按值征税 vS!%!-F  
ad valorem duty system 从价税制 7_HJ|QB  
ad valorem fee 从价费 Xx=jN1=,  
ad valorem tariff 从价关税 O0"u-UX{  
additional allowance 额外免税额 K>"]*#aBv  
additional amount for unexpired risk 未过期风险的额外款额 GW]b[l
 
additional assessable profit 补加应评税利润 }#~DX!Sj  
additional assessment 补加评税 x*Lm{c5+  
additional commitment 额外承担 u~WE}VC  
additional commitment vote 额外承担拨款 Ik4
FVL8~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 hzT,0<nw  
additional dependent parent allowance 供养父母额外免税额 O%1X[  
additional provision 额外拨款 ?k5m1,fHW  
additional stamp duty 附加印花税 D8`dEB2|S  
additional tax 补加税罚款；补加税款 r+4<Lon~  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 3kTOWIX  
adjudged bankrupt 被裁定破产 HF2w?:  
adjudicated bankrupt 裁定破产人 m0: IFE($  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 QoGvjf3z  
adjudication of bankruptcy 裁定破产；宣告破产 W[+=_B  
adjudication of insolvency 裁定无力偿还债务 !9B`  
adjusted actual 经调整的实数；调整后的实数 5gdsV4DH$  
adjusted current assets 经调整的流动资产；调整后的流动资产 ~^<ju6O'  
adjusted figure 经调整的数字；调整后的数额 9^DXw!  
adjusted liabilities 经调整的负债；调整后的负债 ^#-i%V%  
adjusted loss 经调整的亏损；调整后的亏损 B4hT(;
k  
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 D7D:?VoR  
adjusted profit 经调整的利润；调整后的利润 |f:1Br  
adjusted surplus 经调整的盈余额；调整后的盈余额 4x`.nql  
adjusted value 经调整的价值；调整后的价值 7K 8t
z}  
adjustment 调整；修订；理算〔保险〕 "sM 3NY  
adjustment centre 调剂中心 *J ]2"~_.  
adjustment lag 调整过程的时间差距；调整时差 Ju0W  
adjustment mechanism 调整机制 F8c^M</  
adjustment of loss 亏损调整 yX-h|Cr"  
adjustment process 调整过程；调整程序 s+EJXoxw  
adjustment range 调整幅度 -<Wv7FNpD  
administered exchange rate 受管制汇率 MJ=(rp=YU9  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ]M:=\h,t>  
administration expenses 行政费用 Sk~( t  
administration fee 手续费；行政费 kp{q5J6/  
administration in bankruptcy 破产管理 )A@i2I  
administration order 遗产管理令 Lrr1) h  
administrator 管理人；遗产管理人 $Ur-Q d  
administrator of the estate 遗产管理人 wM]j#  
admission of debt 债项承认书 O&]P
u5  
admission of proof 接纳债权证明 ,?'":T1[  
advance 放贷款项；垫付款项；预支款项；预付款项 4axc05  
advance account 暂支帐目；预付款帐户 ceW,A`J  
advance compensation 预付补偿金 U_X/  
advance from shareholder 股东垫款 w7(jSPB  
advance pending reimbursement 预支以待日后付还 1x"S^j   
advanced economy 先进经济体系 lY.{v]
i }  
advancement 预付；预付财产 (jV_L1D  
advances warrant 垫款令 "@!B"'xg  
advancing 贷出 o 0-3[W'x<  
adverse balance 逆差 Tlz $LI  
adverse exchange 逆汇 T6P9Icv?@7  
advertisement addressed to shareholders 在报章刊登的致股东通告 ;Q1/53Y<  
advice for collection 托收通知书 w9Eb\An  
advice of drawing 提款通知书；汇票通知书 MPexc5_  
advice of payment 付款通知 62}rZVJq  
Advisory Committee [Securities and Futures Commission] YH:murJMZ  
谘询委员会〔证券及期货事务监察委员会〕 %[ Z[  
Advisory Committee on Diversification 经济多元化谘询委员会 $@ous4&  
affidavit 誓章；遗产申报誓章 uT#MVv~.  
affidavit of no receipt 述明无收款的誓章 e>OYJd0s  
affiliate 联号；联营公司；附属公司 mYE8]4  
affiliated company 附属公司；联号；联营公司 g9rsw7  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Po~u-5  
affordability 负担能力 &!adW@y  
African Development Bank [AfDB] 非洲开发银行 ;;*'<\lP.j  
after-acquired property 事后取得的财产 Q>G lA  
after-hours dealing 市后交易 /5PV|onO  
after-tax profit 税后盈利；税后利润；税后溢利 ~O;'],#Co  
agency agreement 代理协议 f&n6;N  
agency expenses 代理机构的开支 &fIx2ZM[  
agency fee 代理费 Ah_Ttj  
Agency Law 《代理法》 -C>q,mDJZ  
agent 代理人；承销人 )\!-n]+A  
agent of company 公司代理人 _#kjiJj*  
agent's fee 代理人费；经纪费 y[pU8QSt  
aggregate 总计；总数；总体数字 53i7:1[uV  
aggregate amount 总款额；总额 r8k.I4  
aggregate assets and liabilities 总体资产与负债 :~% zX*  
aggregate at constant price 按固定价格计算的总体数字 }"sZ)FE  
aggregate demand 总需求 |X'Pa9u  
aggregate gross position 总持仓量 K F:W:8  
aggregate limit 总限额 , :10  
aggregate of salaries tax 合计薪俸税 TB8a#bK4  
aggregate performance 总体表现；总体业绩 Q9[$8  
aggregate supply 总体供应 bnm3 cR:h"  
aggregate surplus 总盈余
lrE|>R  
aggregate total 整体总额 _YT9zG  
aggregate value 总值；合计价值 ;&A%"8o  
aggregated basis 合计基准 kOQq
+_Y  
aggregated net chargeable income 合计应课税入息实额 ~&UfnO  
aggregation 合并计算；合计；总和 tW=,o&C=  
aggregation of incomes of husband and wife 夫妇入息合并计算 `;:zZ8*  
aggregation of property 财产的总和 B?-~f^*,jG  
agio 差价；贴水 a2z1/Nh  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 cP]5Qz  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment SU {
U+  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 t$*V*gK{  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment hPM:=@N$  
《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》 ff1Em.  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment T VuDK  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 "%,KZI  
agreement for a settlement 授产协议 K<3$>/|  
agreement for assignment 转让协议 +RuPfw{z  
agreement for sale 售卖协议；买卖协议 |, Lp1  
agreement for sale and purchase 买卖协议 a9w1Z4  
agreement for the payment of interest 支付利息协议 w<4,;FFlZ/  
agreement for the repayment of money 还款协议 HZG<aY="  
agreement of reinsurance 再保险协议 .t7mTpi  
Agricultural Bank of China 中国农业银行 Bl >)GX\l  
air passenger departure tax 飞机乘客离境税 s--
\<v  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,o_Ur.UJ  
airport tax 机场税 Py3Y*YP  
alcohol duty 酒精税 ,)CRozC\}K  
alienation 让与；让渡；转让 4;_<CB  
alimony 生活费；赡养费 o|FY-+  
All Ordinaries Index [AOI] 所有普通股指数 h|D
KD.  
all risks 全险；综合险 RyJN=;5p  
All Sales Record for Stock Market 《股票市场成交报告》 [xrM){ItW  
Allied Capital Resources Limited 新联财务有限公司 fV\ eksBF  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 L, k\`9bQ  
allocation letter 拨款信件 gOE3x^X*{  
allocation of fund 分配款项；预留款项 qXb{A*J  
allocation of profit 利润分配；溢利分配 HoFFce7o  
allocation warrant 拨款令 8%Wg;:DZx  
allotment 分配；配股 ;`TSu5/  
allotment notice 股份配售通知；配股通知 ,J(+%#$UT  
allotment of shares 股份分配 3XOf-v:~  
allowable 可获宽免；免税的 4Y=sTXbFt  
allowable business loss 可扣除的营业亏损 l$:.bwXXO  
allowable expenses 可扣税的支出 h /.^iT  
allowance 免税额；津贴；备抵；准备金 5z$>M3  
allowance for debts 债项的免税额 %U4w@jp  
allowance for depreciation by wear and tear 耗损折旧免税额 rLy<3  
allowance for funeral expenses 殡殓费的免税额 7n_'2qY  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Gz>M`M`[
4  
allowance for repairs and outgoings 修葺及支出方面的免税额 syseYt]  
allowance to debtor 给债务人的津贴 +yh-HYo`  
alteration of capital 资本更改 E@f2hW2  
alternate trustee 候补受托人 ;M95A  
amalgamation 合并 @eQo  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 g#=~A&4q  
ambit of charges 征税范围；收费范围 f\Fk+)e@  
amended valuation 经修订的估值 :=<0Z1S  
American Commodities Exchange 美国商品交易所 EK-Qa<[|  
American Express Bank Limited 美国运通银行 W/U_:^[-  
American Stock Exchange 美国证券交易所 vbZGs7%  
amortization 摊销 5_d=~whO&2  
amount due from banks 存放银行同业的款项 [CfA\-gx<f  
amount due from banks abroad 存放海外银行同业的款项 =>PBdW  
amount due from holding companies 控股公司欠款 * MJl(  
amount due from local banks 存放本港银行同业的款项 8olR#>  
amount due to banks 银行同业的存款 }iK_7g`yKa  
amount due to banks abroad 海外银行同业的存款 pxF<L\L?:  
amount due to holding companies 控股公司存款 E8:4Z$|c  
amount due to local banks 本港银行同业的存款 *@C4~Zo  
amount due to outport banks 外埠银行同业的存款 WLb*\  
amount for note issue 发行纸币的款额 u_5O<UP5  
amount of bond 担保契据的款额 xyoh B#'W  
amount of consideration 代价款额 Gob;dku  
amount of contribution 供款数额 `$X|VAS2  
amount of indebtedness 负债款额 8@S5P$b};  
amount of principal of the loan 贷款本金额 &SzLEbU!  
amount of rates chargeable 应征差饷数额 5&uS700  
amount of share capital 股本额 C&\vVNV;9  
amount of sums assured 承保款额 D-/aS5wM
 
amount of variation 变动幅度 OfR\8hAY  
amount of vote 拨款数额 ""dX4^gtU  
amount payable 应付款额 ~+y0UEtq7  
amount receivable 应收款额 /!r#=enG7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Vs)%*1><  
analysis 分析 UacGq,  
ancillary risk 附属风险 ATeXOe
 
annual account 周年帐目；周年帐目报表；年度决算；年结 {GaQV-t  
annual accounting date 年结日期 $rZ:$d.C  
annual allowance 每年免税额；年积金；年度津贴；年津 .45XS>=z#  
annual balance 年度余额 QSn%~o05  
annual disposable income 每年可动用收入 4E Hb  
annual estimates 周年预算 NjTVinz  
annual fee 年费 sH^?v0^
a  
annual general meeting 周年大会 h-XMr_F  
annual growth rate 年增率；每年增长率 wGqQR)a  
annual long-term supplement 长期个案每年补助金 A0NNB%4|/  
annual pensionable emolument 可供计算退休金的年薪 tGKIJ`w*h  
annual report 年报 3b_tK^|'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 iw,F)O  
annual return 周年报表；周年申报表；每年报税表格 {
(DD~~)D  
Annual Return Rules 《周年报表规则》 jU#/yM"Y  
annual review of consumer prices 每年消费物价回顾 doCWJ   
annual roll-forward basis 逐年延展方式 kXj%thDx  
annual salary 年薪 M!=WBw8Y]a  
annual statement 年度报表；年度决算表 JJvf!]  
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 gc'C"(TO(  
annuitant 年金受益人 I6]|dA3G  
annuity 年金 g5EdW=Dt,  
annuity contract 年金合约 0d-w<lg9  
annuity on human life 人寿年金 b}G4eXkuj  
antecedent debt 先前的债项 2u[:3K-@,  
ante-dated cheque 倒填日期支票 xHml"Y1  
anticipated expenditure 预期开支 62BJ;/ ]  
anticipated net profit 预期纯利 }OeEv@^  
anticipated revenue 预期收入 gyW*-:C  
anti-inflation measure 反通货膨胀措施 @17hB h  
anti-inflationary stance 反通货膨胀立场 q2I;Ly\3o  
apparent deficit 表面赤字  c|N!ZYJI  
apparent financial solvency 表面偿债能力 N*PF&MyB  
apparent partner 表面合伙人 q\qV~G`  
application for personal assessment 个人入息课税申请书 #\+TKK  
application of fund 资金应用 *&j)"hX  
application to release as liquidator and to destruct the books of accounts and documents kRs24=  
申请免除清盘人职务及毁灭帐簿与文件 zS Yh ?NB5  
appointed actuary 委任精算师 LhZWK^!{S  
appointed auditor 委任核数师；委任审计师 _v=@MOI/J  
appointed trustee 委任的受托人 ]Q\Ogfjp  
appointer 委任人 HQ%-e5Q  
apportioned pro rata 按比例分摊 $*| :A  
apportionment 分配；分摊 :<%q9)aPf`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n2bL-  
apportionment formula 分摊方程式 mm3goIi;Y  
apportionment of estate duty 遗产税的分摊 n6gYZd  
appraisal 估价；评估 {cF7h)j  
appreciable growth 可观增长 qYg4H|6  
appreciable impact 显着影响 vqLC?{i+  
appreciable increase 可观增长 9Z0(e!
b4S  
appreciation 增值；升值 WUid5e2  
appreciation against other currencies 相对其他货币升值 "y>\ mC
  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ejdw"P"  
appreciation tax 增值税 '676\2.  
appropriation 拨款；拨用；拨付 %Fc,$ =  
appropriation account 拨款帐目 8Ek<J+&|I  
Appropriation Bill 拨款法案 #e.2m5T  
appropriation-in-aid system 补助拨款办法 6 ^X$;  
approved assets 核准资产 ;Ef:mr"Nu  
approved basket stock 认可一篮子证券 2,nKbE9*  
approved budget 核准预算 BoB2q(  
approved charitable donation 认可慈善捐款 D[)")xiG  
approved charitable institution 认可慈善机构 4z-sR/d  
approved currency 核准货币；认可货币 3G9YpA_}X  
approved estimates 核准预算 b#-5b%ON  
approved estimates of expenditure 核准开支预算 pti`q)
 
approved overseas insurer 核准海外保险人 %3e}YQe)  
approved overseas trust company 核准海外信托公司 \?[#>L4  
approved pooled investment fund 核准汇集投资基金 3,j)PKf ;  
approved provident fund scheme 认可公积金计划 -OpI,qyS  
approved provision 核准拨款 4#uWj?u  
approved redeemable share 核准可赎回股份 tb7Wr1$<  
approved regional stock 认可地区性证券 #Zpp*S55  
approved retirement scheme 认可退休金计划 8<$6ufvOv  
approved subordinated loan 核准附属贷款 Wh%qvV6]  
arbitrage 套戥；套汇；套利 SGW2'  
arbitrageur 套戥者；套汇者 a z 7Vy-  
arbitrary amount 临时款项 UXvk5t1  
arrangement 措施；安排；协定 09"C&X~  
arrears 欠款 e{/(NtKf  
arrears of pay 欠付薪酬 |U?5% L  
arrears of revenue 逾期未收税款；逾期未收的帐项 yhe$A<Rl=  
articles of association 组织章程；组织细则；组织章程细则 .~V0>r~my  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :X[(ymWNE  
ascertainment of profit 确定利润 KQ3]'2q  
"Asia Clear" “亚洲结算系统” FxSBxz<N-A  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 (Q !4\Gy  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 <@n/[ +3  
Asian Development Fund [ADF] 亚洲发展基金 Q3#-q>;7  
Asian dollar bond 亚洲美元债券 @oC8

:  
Asian dollar market 亚洲美元市场 88}c+V+N!  
Asian dollar rate 亚洲美元利率 o#{D;'  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ;$@7iL  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 u~yJFIo  
asked price 沽盘；喊价；索价；卖方报价 |KF X0*70  
assessable income 应评税入息 e*uaxh+7
 
assessable loss 应评税亏损 OiX>^_iDt  
assessable profit 应评税利润 2q J}5  
assessable value 应评税值 m~~_iz_*  
assessed profit 估定利润 wJJ4F$"b  
assessed value 经评估价值 BQv+9(:fQB  
assessment 评税；评定；估价；评税单 FG7}MUu  
assessment number 评税编号；估价编号 s+>""yi
 
assessment of additional tax 补加税评税 _`WbR&d2Id  
assessment of performance 业绩评估；实绩评价 * B,D#;6  
Assessor 评税主任 `G\uTCpk  
asset price bubbles 资产价格泡沫 #NVtZs!V/  
asset-backed securities 具资产保证的证券 U9IP`)z_5t  
assets accretion 资产增值 ;]?1i4p)  
assets and liabilities 资产与负债 W-%oj.BMA  
assets betterment statement 资产递增表；资产改进表 ^~0Mw;n&  
assets lending 实物放款；有抵押贷款 B:5(sK  
assets of the company passing on the death 死者去世时转移的公司资产 w!)B\l^+c  
assets pledged as security for liabilities 用作负债抵押的资产 6\)61o_1|  
assets portfolio 资产投资组合 zF%CFqQ  
assets price 资产价格 x^}kG[s  
assets quality 资产质素 /Dj6Bj }  
assets realization 资产变现 /hf}f=7kH  
assets refinancing arrangement 资产再集资安排 ,v:m  
assets securitization 资产证券化 ,FX;-nP%  
assets situated outside Hong Kong 在香港以外地方的资产 J_R54Y~vu  
assets stripping 削减资产；拆卖资产 m8H|cQ@Uu  
assets value 资产值 S pDVD  
assignee 承让人 V'~]b~R  
assignment 转让；转让书；转让契 Z{`;Ys:zk  
assignment of interest 权益转让 Mw
@T!)(
 
assignment of letters patent and trade mark 专利证书及商标转让 R-J\c+C>W  
assignment of property 物业转让；物业转让书 Nh~ Hh(  
assignment right 转让权 "<0BCJJ  
assignor 转让人 -;'8#"{`^  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 QJp _>K  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 6}  !n0  
associate member 附属会员 aT[Z#Zd, N  
associated body corporate 相联法人团体 }pj>B
K>  
associated company 相联公司；联属公司 elb|=J`M0  
associated corporation 相联法团 ?U~C= F?K  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 8Wid.o-U  
公认会计师公会〔英国〕 Ixg.^>62  
Association of Futures Exchange Brokers 香港期货经纪协会 LF <fp&C)h  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 W
m4@
+}  
association of underwriters 承保人组织 oC>e'_6_b  
assumption of control 接管 }kI-UEn$EP  
assurance 担保；保险；转易；转易书 /HgdTyR)  
assurance of interest 权益的转易 Adgh:'h  
at 19XX price 按一九ＸＸ年价格计算 33|>u+  
at a discount 按赔价计算；按贴水价格计算；打折扣 OBi9aFoQ  
at a premium 按溢价计算；按升水价格计算 _)Q)tOW  
at call 通知付款；按通知 (=0W[@k  
at constant market price 按固定市价计算 2}>jq8Y47  
at constant price 按固定价格计算 rH8^Fl&jT  
at cost 按成本计算 `GS!$9j  
at current market price 按当时市价计算；按现时市价计算 mJRvC%  
at current price 按当时价格计算；按现时价格计算 ,rc5r3  
at factor cost 按要素成本计算；按生产要素成本计算 y.2_5&e/  
at money-of-the-day price 按付款当日价格计算 +:?-Xd:p  
at or better 按指定或较佳价位〔买卖指令〕 8I$B
^,N  
at par 按面值计算；平价 @Z~lM5n$8  
at sight 见票即付 BKfcK>%g  
at the close 按收市盘 |E0>-\6  
at the opening 按开市盘 gxpR#/(E~  
attestation 见证；见证条款 R!;tF|]  
at-the-money option 平价期权 K>6#MI  
attorney 受权人；受托代表人 {&8-OoH ~  
attornment 新拥有人承认书 esx<feP)\  
attributable profit 可归属利润 eX7Ev'(H  
attributable share value 可归属股份价值 }9t$Cs%  
Auckland Stock Exchange 奥克兰证券交易所 IBb3A  
auction 拍卖 (%"M% Qko  
auctioneer 拍卖商 P0S;aE  
audit 审计；核数 UvRa7[<y%%  
Audit Commission 审计署 mf6?8!O}>  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] aB"W6[  
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〕 MFcN.M  
audit review 帐目审查 ge:UliHJ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 S*Scf~Qp  
audited account 审计帐目；经审计的帐目 "0 \U>h  
audited annual account 经审计的周年帐目 4%~$A`7  
audited balance sheet 经审计的资产负债表 w|gtb~oh  
auditor 核数师；核数主任；审计师 AJ[g~s't  
auditor's certificate 核数师证明书；审计师证明书 ~"!F&  
auditor's report 核数师报告；审计师报告 9+U%k(9  
Aussie bond 澳元债券 0[TZ$<v"  
austerity budget 紧缩预算 lZZ4 O(  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 7$WO@yOsh  
Australia All Ordinaries Index 澳洲所有普通股票指数 !=--pb  
Australian Dollar [AUD] 澳元 GM|gm-t<@  
Australian Options Market 澳大利亚期权市场 +r *f2\S  
Australian Securities Commission 澳洲证券事务监察委员会 bEP-I5j1t  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ?dlQE,hB$  
Australian Stock Exchange 澳大利亚证券交易所 y562g`"U  
Austrian Schilling [ATS] 奥地利先令 Teu4;  
authentication 认证；鉴证 |[(4h  
authority to purchase 委托购买证；委购书 pL8
+gL  
authorization 认可；核准；授权；授权书 YuSe~~F)j  
authorization by direction 指示授权 w'K\}G~  
authorization by instruction 指令授权 zz 7m\  
authorization by warrant 令状授权 Kc_QxON4  
authorization of unit trust 单位信托的认可 YOwo\'|=  
authorized agent 指定代理人 (o)nN8  
authorized capital 法定资本 e5maZ(.;F  
authorized clerk 出市员 *,{. oO9#  
authorized dealer 认可交易商 ;H/*%2  
authorized financial institution 认可财务机构 RN238]K  
authorized fund 认可基金 &^FCp'J-  
authorized fund house 获授权的基金公司；认可基金公司 iq-n(Rfw~  
authorized institution 认可机构 2-j+-B|i  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 , fFB.q"  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 hc2[,Hju{O  
authorized insurer 获授权保险人；获认可承保人 T5.1qrL  
authorized investment 特准投资项目 GiJ|5"  
authorized person 获授权人 PF*<_p"j  
authorized representative 获授权代表 Q]
Q i  
authorized share capital 法定股本 >|WNsjkU%  
automated quotation system 自动报价系统 _JOrGVmD  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] aAiSP+#  
自动交易系统〔香港期货交易所有限公司〕 u*Z>&]W_  
automatic adjustment mechanism 自动调整机制 7'Y 3T[  
automatic adjustment system 自动调整系统 R8P7JY[h  
Automatic Clearing House 自动票据交换所 +'Pl?QyH  
automatic exchange rates accumulation system 自动化汇率累集系统 C%t~?jEK~^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 o$oW-U  
automatic teller machine [ATM] 自动柜员机 zg+78  
autopay 自动转帐 N[d*_KN.!  
available assets 可用资产 [ \ LA  
available fiscal reserve 现存财政储备 f;`pj`-k%  
available profit 可用利润 dX{|-;6vm  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 N~_GJw@  
average 平均；平均数；海损 )dgXS//Y  
average basic salary 平均基本薪金 %&5 !vK  
average consumer expenditure 平均消费开支；一般消费开支 F7gipCc1We  
average cost 平均成本 t%ye:  
average cost of land production 增辟土地平均成本 vg"y$%  
average daily turnover 平均每日成交额 5p}Y6Lc\j  
average daily wage rate 平均每日工资率 {[hH: \  
average expenditure pattern 平均开支模式 <at/z9b
 
average growth rate 平均增长率 f@l$52f3D  
average net fixed assets 固定资产平均净值 vpcx 1t<  
average of relatives 相对价格平均数 <8yzBp4gZ  
average price 平均价格 rlk0t159  
average propensity to consume 平均消费倾向；一般消费倾向 no`c[XY  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ty[bIaQi  
average rate 平均率 asb-syqU  
average revenue 平均收入；平均收益 *,5V;7OR  
average stock 平均库存；平均存货 <uDEDb1|l  
average yearly rent 平均年租 h 1G`z  
avoidance of double taxation 避免双重课税 $'*@g1vY  
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 $7eO33Bm  
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