一些有用的会计术语(也不知道发的地方对不对)A

A: \BT8-}  
A share Ａ股；甲类股份 QMGMXa  
abatement of tax 减税；减扣免税额 S C8r.
  
ABN AMRO Bank N.V. 荷兰银行 7b,5*]oZ  
above-the-line expenditure 线上项目支出；经常预算支出 : QK )Ym  
above-the-line receipt 线上项目收入；经常预算收入 t7rz]EN  
ABSA Asia Limited 南非联合亚洲有限公司 dF$Fd{\4^  
absolute change 绝对数值变更 $
Ik\^:-  
absolute expenditure 实际开支 N7=L^]  
absolute guideline figure 绝对准则数字 L{K:XiPn  
absolute interest 绝对权益 {2`:7U~|  
absolute order of discharge 绝对破产解除令 ('/5#^%R  
absolute profit margin 绝对利润幅度 Fm@G@W7,m  
absolute value 实值；绝对值 -saisH6  
absolutely vested interest 绝对既得权益 dMAd-q5{  
absorbed cost 已吸收成本；已分摊成本 -[cl]H)V  
absorption 吸收；分摊；合并 "#
T3l^@  
absorption rate 吸收率；摊配率；分摊率 -k
p!.c  
ACB Finance Limited 亚洲商业财务有限公司 >&0)d7Nu8m  
acceptable form of reciprocity 合理的互惠条件 uTNmt]  
acceptable rate 适当利率；适当汇率 -5Qsc/s&  
acceptance agreement 承兑协议 Hq.ys>_  
acceptance for honour 参加承兑 mK3U*)A   
acceptor 承兑人；接受人；受票人 rBv  
acceptor for honour 参加承兑人 0hTv0#j#  
accident insurance 意外保险 >&K1+FSmyJ  
Accident Insurance Association of Hong Kong 香港意外保险公会 FFH9$>A  
accident insurance scheme 意外保险计划 `!?SA<a:  
accident year basis 意外年度基准 FcnSO0G%  
accommodation 通融；贷款 \;w+_<zE5{  
accommodation bill 通融票据；空头票据 #!wL0p  
accommodation party 汇票代发人 o|\0IG(\  
account balance 帐户余额；帐户结余 eMPkk=V  
account book 帐簿 gl/n*s#r_  
account collected in advance 预收款项 b?#k  
account current book 往来帐簿 S ^?&a5{o  
account of after-acquired property 事后取得的财产报告 eGrC0[SH  
account of defaulter 拖欠帐目 -G<$wh9~3  
account payable 应付帐款 l4o
I5)w  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 @\,WJmW  
account receivable 应收帐款 WN?1J4H  
account receivable report 应收帐款报表 :eQ?gM!,  
account statement 结单；帐单；会计财务报表 S/j~1q_|G  
account title 帐户名称；会计科目 8U8l 5r  
accountant's report 会计师报告 |];s[^$#  
Accountant's Report Rules 会计师报告规则 "Jw6.q+  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ;eznONNF  
Accounting Arrangements 《会计安排》 Dp 
0   
accounting basis 会计基础 %;UEyj  
accounting by Official Receiver 破产管理署署长呈交的帐目 2.=3:q!H<%  
Accounting Circular 《会计通告》 rA9BY :N@  
accounting class 会计类别 eWvL(2`Tx  
accounting date 记帐日期；会计结算日期 bXoj/zek  
accounting for money 款项核算 !br0s(|  
Accounting Officer 会计主任 k~#F@_  
accounting period 会计报告期；会计期 >W,1s  
accounting policy 会计政策；会计方针 \BC|`)0h  
accounting practice 会计惯例 vpOn0([hS  
accounting principle 会计准则 4&IBNc,sn  
accounting record 会计记录 j_PICv*6  
accounting report 会计报告 L1"y5HJ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 k;v23  
Accounting Society of China 中国会计学会 q^],K'  
accounting statement 会计报表 MIPmsEdBi  
accounting system 会计制度；会计系统 "|{O%X  
accounting transaction 会计事项；帐务交易 pqPhtWi%PJ  
accounting treatment 会计处理 xXl^\?HC  
accounting year 会计年度 k36%n
*4  
accretion 增值；添加 >&h#t7<  
accrual 应计项目；应累算数目 K29]B~0%E  
accrual basis 应计制；权责发生制 4C2JyP
3  
accrual basis accounting 应计制会计；权责发生制会计 ^|DI9G(Bs  
accrue 应累算；应计 [
m7jZOEu  
accrued benefit 应累算利益 RG=!,#X  
accrued charges 应计费用 2F(zHa  
accrued cumulative preference share dividend 应累算的累积优先股股息 7Wg0-{yK4  
accrued expenses 应累算费用 (q+U5Ls6  
accrued interest payable 应付利息；应计未付利息 0eY$K7 U  
accrued interest receivable 应收利息；应计未收利息 "=I ioY  
accrued right 累算权益 lJ!+n<K+  
accruing profit 应累算的利润 {uEu ^6a5  
accumulated fiscal reserve 累积财政储备 bq3G3oAyG  
accumulated profit 累积利润；滚存溢利 :UmY|=v?t  
accumulated reserve 累积储备 iJ_FJ[ U  
accumulation of surplus income 累积收益盈余 =/MAKi}g  
acquired assets 既得资产 is`Eqcj`dr  
acquisition 收购；购置；取得 iQpKcBx  
acquisition cost 购置成本 dxlaoyv:  
acquisition expenses 购置费用 E 5PefD\m  
acquisition of 100% interest 收购全部股权 7-81,ADv(  
acquisition of control 取得控制权 HABMFv  
acquisition of fixed assets 购置固定资产 (l :;p&[  
acquisition of shell “买壳” SesJg~8  
acquisition price 收购价 n0#HPI"  
act of God 天灾 c
;l d  
acting partner 执事合伙人 ?#^(QR|/  
active market 买卖活跃的市场；交投畅旺的市场；旺市 P`wp`HI  
active partner 积极参与的合伙人 w^09|k  
active trading 交投活跃 T!eb=oy  
actual circulation 实际流通 &Mbpv)V8  
actual cost 实际成本 #imMkvx?  
actual expenditure 实际开支；实际支出 R?g qPi-  
actual income 实际入息；实际收入；实际收益 qy6zHw  
actual market 现货市场 Riid,n  
actual price 现货价；实际价格 RrSo`q-h+  
actual profit 实际利润 C,:3z  
actual quotation 实盘；实际价位；实际报价 Oa=0d;_
 
actual year basis 按实际年度计算 TfK$tTkM  
actuals 实货 N?0T3-/K  
actuarial investigation 精算调查 ?1 $.^  
actuarial principle 精算原则 @qH{;  
actuarial report 精算师报告 A<.`HCv2  
Actuarial Society of Hong Kong 香港精算学会 0hK)/!Y  
actuarial valuation 精算师估值 5%C-eB  
actuary 精算师 ?}y?e}y*xZ  
ad referendum agreement 暂定协议；有待覆核的协定 uNV(r"
 
ad valorem duty 从价税；按值征税 ipfiarT~)  
ad valorem duty system 从价税制 CZg$I&x  
ad valorem fee 从价费 h0`@yo  
ad valorem tariff 从价关税 I0oM\~#  
additional allowance 额外免税额 Ro`Hm8o/  
additional amount for unexpired risk 未过期风险的额外款额 nb0V~W  
additional assessable profit 补加应评税利润 ,6?L.L  
additional assessment 补加评税 +avu&2B  
additional commitment 额外承担 p;Kw$fQ?  
additional commitment vote 额外承担拨款 :~BY[")  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 X.V7od>  
additional dependent parent allowance 供养父母额外免税额 G&MI@Hq  
additional provision 额外拨款 E`.dU<8HE  
additional stamp duty 附加印花税 XEMi~L+  
additional tax 补加税罚款；补加税款 U}(*}Ut  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 h_L-M}{OG  
adjudged bankrupt 被裁定破产
D]resk  
adjudicated bankrupt 裁定破产人 j.X3SQb4G  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 [#V?]P\uV  
adjudication of bankruptcy 裁定破产；宣告破产 [9NzvC 9I  
adjudication of insolvency 裁定无力偿还债务 e>1z1Q;_uv  
adjusted actual 经调整的实数；调整后的实数 SN O'*?  
adjusted current assets 经调整的流动资产；调整后的流动资产 *KSQ^.sYh  
adjusted figure 经调整的数字；调整后的数额 S{aK\>>H  
adjusted liabilities 经调整的负债；调整后的负债 MDa 4U@Q  
adjusted loss 经调整的亏损；调整后的亏损 %gDMz7$~  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ($&i\e31N  
adjusted profit 经调整的利润；调整后的利润 BKe~y  
adjusted surplus 经调整的盈余额；调整后的盈余额 iqURlI);P  
adjusted value 经调整的价值；调整后的价值 ?)k;.<6  
adjustment 调整；修订；理算〔保险〕 ^0ZabR'  
adjustment centre 调剂中心 r8rU+4\8<  
adjustment lag 调整过程的时间差距；调整时差 K1a$ m2  
adjustment mechanism 调整机制 AjB-&Z  
adjustment of loss 亏损调整 -4{sr| lm  
adjustment process 调整过程；调整程序 +s.r!?49+  
adjustment range 调整幅度 WjtmV2b<7  
administered exchange rate 受管制汇率 dM8`!~#&PI  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 w$4fS
 
administration expenses 行政费用 lpLjfHr  
administration fee 手续费；行政费 Mp9wYM*  
administration in bankruptcy 破产管理 _!kL7qJ"  
administration order 遗产管理令 %{g<{\@4(;  
administrator 管理人；遗产管理人 n#,|C`2
r  
administrator of the estate 遗产管理人 1foy.3g-  
admission of debt 债项承认书 U7(84k\j  
admission of proof 接纳债权证明 C]K|;VQ  
advance 放贷款项；垫付款项；预支款项；预付款项  Hrm^@3  
advance account 暂支帐目；预付款帐户 z/(^E8F  
advance compensation 预付补偿金 E9t[Mb %0  
advance from shareholder 股东垫款 Fu:VRul=5$  
advance pending reimbursement 预支以待日后付还 h^eaV,x>=  
advanced economy 先进经济体系 9m MPkgc  
advancement 预付；预付财产 ^2}0lP|  
advances warrant 垫款令 PJLSDIeN  
advancing 贷出 DYkNP:+  
adverse balance 逆差 ^@e4mO  
adverse exchange 逆汇 s0 hD;`cm  
advertisement addressed to shareholders 在报章刊登的致股东通告 pTPWToKh  
advice for collection 托收通知书 I5PI;t+  
advice of drawing 提款通知书；汇票通知书 -Zd0[& ']  
advice of payment 付款通知 E'zLgU)r`  
Advisory Committee [Securities and Futures Commission] {(#Dou  
谘询委员会〔证券及期货事务监察委员会〕 z6#~B&  
Advisory Committee on Diversification 经济多元化谘询委员会 >QV=q`I  
affidavit 誓章；遗产申报誓章 gnF]m0LR  
affidavit of no receipt 述明无收款的誓章 ^c" wgRHc<  
affiliate 联号；联营公司；附属公司 `Et)@{iP  
affiliated company 附属公司；联号；联营公司 <m:8%]%M6  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ?bu-6pkx]  
affordability 负担能力 |GJSAs"L@  
African Development Bank [AfDB] 非洲开发银行 VJ;4~WgBz  
after-acquired property 事后取得的财产 @w|'ip5@  
after-hours dealing 市后交易 dBkw.VOW  
after-tax profit 税后盈利；税后利润；税后溢利 Xc-'&"  
agency agreement 代理协议 FB3C'!'<)  
agency expenses 代理机构的开支 oHH-joYnn  
agency fee 代理费 `''\FPhh  
Agency Law 《代理法》 Ha{#  
agent 代理人；承销人 ^%tmHDNL.  
agent of company 公司代理人 CL oc  
agent's fee 代理人费；经纪费 +@>K]hdr  
aggregate 总计；总数；总体数字 9T#d.c24  
aggregate amount 总款额；总额 hOjy$Z  
aggregate assets and liabilities 总体资产与负债 o8c4h<,  
aggregate at constant price 按固定价格计算的总体数字 Cc7PhoPK  
aggregate demand 总需求 ~Y
O99PP  
aggregate gross position 总持仓量 r=lhYn  
aggregate limit 总限额 3:1 h:Yc<  
aggregate of salaries tax 合计薪俸税 dq[X:3i  
aggregate performance 总体表现；总体业绩 }DiMt4!ZC!  
aggregate supply 总体供应 'B0= "7  
aggregate surplus 总盈余 5>M6lwS  
aggregate total 整体总额 ~ {OBRC  
aggregate value 总值；合计价值 WZ`u"t^2V  
aggregated basis 合计基准 L5 ~wX  
aggregated net chargeable income 合计应课税入息实额 Kt5;GUV  
aggregation 合并计算；合计；总和 s 8O"U%  
aggregation of incomes of husband and wife 夫妇入息合并计算 :^7/+|}9p  
aggregation of property 财产的总和 ]pC/6'  
agio 差价；贴水 <]#'6'  
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》 7jP C{W  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment >sk vg  
《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》 YD1 :m3l!  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment X,dOF=OJL  
《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》 luAmq+  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment V*HkFT  
《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`/"1]Nf  
agreement for a settlement 授产协议 :s|" ZR  
agreement for assignment 转让协议 |E)-9JSRy  
agreement for sale 售卖协议；买卖协议 iQs7Ly"  
agreement for sale and purchase 买卖协议 J_) .Hd  
agreement for the payment of interest 支付利息协议 }: v&Nc  
agreement for the repayment of money 还款协议 F"o K*s  
agreement of reinsurance 再保险协议 8wJfGY  
Agricultural Bank of China 中国农业银行 ;G!JKg  
air passenger departure tax 飞机乘客离境税 ]
Q-*xho  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 CtiTXDc_  
airport tax 机场税 i!5zHn  
alcohol duty 酒精税 CsfGjqpf  
alienation 让与；让渡；转让 @ov*Fh  
alimony 生活费；赡养费 @AM;58.  
All Ordinaries Index [AOI] 所有普通股指数 dJ~AMol  
all risks 全险；综合险 O~Eju  
All Sales Record for Stock Market 《股票市场成交报告》 z2:^Qg  
Allied Capital Resources Limited 新联财务有限公司 .URCuB\{  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 -'ff0l  
allocation letter 拨款信件 G 92\` Q  
allocation of fund 分配款项；预留款项 aYc*v5QN3  
allocation of profit 利润分配；溢利分配 RJ+i~;-  
allocation warrant 拨款令 'a8{YT4  
allotment 分配；配股 Fo  K!JX*  
allotment notice 股份配售通知；配股通知 X.^S@3[  
allotment of shares 股份分配 >9F&x>~  
allowable 可获宽免；免税的 UbDRzum  
allowable business loss 可扣除的营业亏损 ;jC}.] _)w  
allowable expenses 可扣税的支出 4O}ZnE1[  
allowance 免税额；津贴；备抵；准备金 3^NHVg  
allowance for debts 债项的免税额 BC|=-^(  
allowance for depreciation by wear and tear 耗损折旧免税额 h+ixl#:  
allowance for funeral expenses 殡殓费的免税额 x93t.5E6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6@ B_3y  
allowance for repairs and outgoings 修葺及支出方面的免税额 1
nHQ)od  
allowance to debtor 给债务人的津贴 [N]5)n  
alteration of capital 资本更改 1?k{jt~  
alternate trustee 候补受托人 PL*Mz(&bf  
amalgamation 合并 !kAjne8]d  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E8$k}I  
ambit of charges 征税范围；收费范围 j0^%1  
amended valuation 经修订的估值 [1Cs  
American Commodities Exchange 美国商品交易所 ry^FJyjW  
American Express Bank Limited 美国运通银行 "9Q @&C  
American Stock Exchange 美国证券交易所 ']]Czze  
amortization 摊销 N$cm;G=]  
amount due from banks 存放银行同业的款项 {,V.IDs8[  
amount due from banks abroad 存放海外银行同业的款项 %+BiN)R*x  
amount due from holding companies 控股公司欠款 U7GgGMw  
amount due from local banks 存放本港银行同业的款项 L-J 7z+{  
amount due to banks 银行同业的存款 aNd6#yU$  
amount due to banks abroad 海外银行同业的存款 A5U//y![{  
amount due to holding companies 控股公司存款 t}$WP&XRG<  
amount due to local banks 本港银行同业的存款 ollJ#i9  
amount due to outport banks 外埠银行同业的存款 O{YT6&.S0
 
amount for note issue 发行纸币的款额 nj
hDr
wN  
amount of bond 担保契据的款额 O}$@|w(8;  
amount of consideration 代价款额 +hoZW R  
amount of contribution 供款数额 6}b1*xQ  
amount of indebtedness 负债款额 e+`LtEve0  
amount of principal of the loan 贷款本金额 {w/{)BnPG  
amount of rates chargeable 应征差饷数额 8OV;&Z,x  
amount of share capital 股本额 W|C>X=zTi  
amount of sums assured 承保款额 ^r4@C2#vzJ  
amount of variation 变动幅度 l~_]k  
amount of vote 拨款数额 SQ$|s%)oB  
amount payable 应付款额 gXrXVv<)yw  
amount receivable 应收款额 qIXo_H&\C  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,# i@jB  
analysis 分析 x}\_o< d  
ancillary risk 附属风险 32#|BBY  
annual account 周年帐目；周年帐目报表；年度决算；年结 L$T23*9XY  
annual accounting date 年结日期 Q}/2\Q=)j  
annual allowance 每年免税额；年积金；年度津贴；年津 1a_R8j  
annual balance 年度余额 c:[z({
`  
annual disposable income 每年可动用收入 I[P43>F3  
annual estimates 周年预算 hrT!S  
annual fee 年费 hh%fmc  
annual general meeting 周年大会 mI$<+S1!  
annual growth rate 年增率；每年增长率 "#<P--E9  
annual long-term supplement 长期个案每年补助金 g4p-$WyT8>  
annual pensionable emolument 可供计算退休金的年薪 }02#[vg  
annual report 年报 nw.,`M,N  
Annual Report on the Consumer Price Index 《消费物价指数年报》 H@-txO1`::  
annual return 周年报表；周年申报表；每年报税表格 g3fxf(iY(  
Annual Return Rules 《周年报表规则》 c%?31t  
annual review of consumer prices 每年消费物价回顾 hU: 9zLe  
annual roll-forward basis 逐年延展方式 `=}w(V8pc  
annual salary 年薪 ->H4!FS  
annual statement 年度报表；年度决算表 397IbZ\  
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 3vcKK;qCB  
annuitant 年金受益人 ]x;*Z&  
annuity 年金 =I(F(AE  
annuity contract 年金合约 yUUg8xbpxF  
annuity on human life 人寿年金 cu~dbv6H  
antecedent debt 先前的债项 $G\IzK  
ante-dated cheque 倒填日期支票 #Qir%\*V  
anticipated expenditure 预期开支 moop.}O<  
anticipated net profit 预期纯利 H{tG:KH  
anticipated revenue 预期收入 Bsr;MVD  
anti-inflation measure 反通货膨胀措施 '3<AzR2  
anti-inflationary stance 反通货膨胀立场 qwf97pg$  
apparent deficit 表面赤字 G6*P]<  
apparent financial solvency 表面偿债能力 u*W6fg/"  
apparent partner 表面合伙人 /Soc,PjZ  
application for personal assessment 个人入息课税申请书 Bz7rf^H`Z  
application of fund 资金应用 [unK5l4_!  
application to release as liquidator and to destruct the books of accounts and documents QGC%, F"+  
申请免除清盘人职务及毁灭帐簿与文件 Un~ }M/  
appointed actuary 委任精算师 {Yt@H

 
appointed auditor 委任核数师；委任审计师 \w6A-daD0  
appointed trustee 委任的受托人 Z30r|Ufh  
appointer 委任人 /V>q(Q  
apportioned pro rata 按比例分摊 Xyz w.%4c  
apportionment 分配；分摊 1o Z!Up0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sWG_MEbu  
apportionment formula 分摊方程式 W`vgH/lSnZ  
apportionment of estate duty 遗产税的分摊 _"4u?C#  
appraisal 估价；评估 -g5o+RT@  
appreciable growth 可观增长 xE{PsN1 X;  
appreciable impact 显着影响 per$%;5E"  
appreciable increase 可观增长 *_qLLJg  
appreciation 增值；升值 c] '-:=  
appreciation against other currencies 相对其他货币升值 xJNV^u
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @Yu=65h  
appreciation tax 增值税 >GV(\In  
appropriation 拨款；拨用；拨付 p-qt?A  
appropriation account 拨款帐目 mFGiysM  
Appropriation Bill 拨款法案 ^yl)c \`  
appropriation-in-aid system 补助拨款办法 $vC}Fq  
approved assets 核准资产 ^8z~`he=_J  
approved basket stock 认可一篮子证券 l-mt{2  
approved budget 核准预算 1
xf Pe#  
approved charitable donation 认可慈善捐款 )XFaVkQ}  
approved charitable institution 认可慈善机构 be->ofUYgs  
approved currency 核准货币；认可货币 $FJf8u`  
approved estimates 核准预算 ]c
KxYX)J  
approved estimates of expenditure 核准开支预算 '{-7%>`bn  
approved overseas insurer 核准海外保险人 o*r 2T48  
approved overseas trust company 核准海外信托公司 "/#=8_f  
approved pooled investment fund 核准汇集投资基金 .)Wqo7/Gx  
approved provident fund scheme 认可公积金计划 t[|aM-F&>  
approved provision 核准拨款 0]~'}  
approved redeemable share 核准可赎回股份 79yF {  
approved regional stock 认可地区性证券 '0jjoZ:  
approved retirement scheme 认可退休金计划 Cih~cwE  
approved subordinated loan 核准附属贷款 P {0iEA|k  
arbitrage 套戥；套汇；套利 wf,B/[,d  
arbitrageur 套戥者；套汇者 TF[8r[93  
arbitrary amount 临时款项 R=co2 5  
arrangement 措施；安排；协定 LBw$K0  
arrears 欠款 }w|a^=HAp  
arrears of pay 欠付薪酬 DwNEqHi  
arrears of revenue 逾期未收税款；逾期未收的帐项 S.! n35  
articles of association 组织章程；组织细则；组织章程细则 W }"n*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (+iOy/5#u  
ascertainment of profit 确定利润 dEvjB"x  
"Asia Clear" “亚洲结算系统” z,f  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ==ZL0 ][  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ^+MG"|)u~  
Asian Development Fund [ADF] 亚洲发展基金 %b1NlzB+  
Asian dollar bond 亚洲美元债券 zm{U.Q  
Asian dollar market 亚洲美元市场 .@kjC4m  
Asian dollar rate 亚洲美元利率 0rA&Q0  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 @
5,Xr`]  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 qOD:+b  
asked price 沽盘；喊价；索价；卖方报价 !zW22M  
assessable income 应评税入息 Lk>GEi|  
assessable loss 应评税亏损 a49xf^{1"i  
assessable profit 应评税利润 !5VT[w 1  
assessable value 应评税值 IE0hC\C}  
assessed profit 估定利润 ~\yk{1S  
assessed value 经评估价值 vIQu"J&fE  
assessment 评税；评定；估价；评税单 )wb&kug-  
assessment number 评税编号；估价编号 VJoobu1h  
assessment of additional tax 补加税评税 p*Q *}V  
assessment of performance 业绩评估；实绩评价 XD8Q2un  
Assessor 评税主任 sWGc1jC?.F  
asset price bubbles 资产价格泡沫 VZ1u/O?
ub  
asset-backed securities 具资产保证的证券 fgW>~m.W  
assets accretion 资产增值 ej;\a:JL  
assets and liabilities 资产与负债 <fm<UO,%  
assets betterment statement 资产递增表；资产改进表 6qF9+r&e?  
assets lending 实物放款；有抵押贷款 ^!j,d_)b!  
assets of the company passing on the death 死者去世时转移的公司资产 ui!MQk+D9  
assets pledged as security for liabilities 用作负债抵押的资产 `%<^$Ng
;  
assets portfolio 资产投资组合 ~6!TMVr  
assets price 资产价格 5f-eWW]!  
assets quality 资产质素 tXg>R _\C  
assets realization 资产变现 ]7/6u.G7R  
assets refinancing arrangement 资产再集资安排 mNDd>4%H_  
assets securitization 资产证券化 CYHo~VIK  
assets situated outside Hong Kong 在香港以外地方的资产 g54b}vzm  
assets stripping 削减资产；拆卖资产 y yqya[-11  
assets value 资产值 Kd|@  
assignee 承让人 >J['so2Bf  
assignment 转让；转让书；转让契 s+@`Z*B5  
assignment of interest 权益转让 &~&nJr  
assignment of letters patent and trade mark 专利证书及商标转让 ?(2^lH~6h  
assignment of property 物业转让；物业转让书 QG8X{'  
assignment right 转让权 *,y
.%`o  
assignor 转让人 _@_w
6Rh  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 'g#EBy  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 7|Bg--G1  
associate member 附属会员 "b `R_gG9  
associated body corporate 相联法人团体 .% {4B,d$  
associated company 相联公司；联属公司 0w9[Z  
associated corporation 相联法团 )oCb9K:km  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] '.5_
L8  
公认会计师公会〔英国〕 7dq*e4z)  
Association of Futures Exchange Brokers 香港期货经纪协会 gQ;1SY!  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 v$]eCj'  
association of underwriters 承保人组织 0NFYFd-50  
assumption of control 接管 cP,bob]  
assurance 担保；保险；转易；转易书 <"HbX  
assurance of interest 权益的转易 Sf"]enwB  
at 19XX price 按一九ＸＸ年价格计算 w\`u|f;Aq  
at a discount 按赔价计算；按贴水价格计算；打折扣 < /\y<]b  
at a premium 按溢价计算；按升水价格计算 ;Svs|]d  
at call 通知付款；按通知 }Q#3\z
5  
at constant market price 按固定市价计算 
h
$U(1B  
at constant price 按固定价格计算 >sl#2,br  
at cost 按成本计算 sF!nSr  
at current market price 按当时市价计算；按现时市价计算 7]pi.1i  
at current price 按当时价格计算；按现时价格计算 mWiX@#,  
at factor cost 按要素成本计算；按生产要素成本计算 *L+)R*|:&  
at money-of-the-day price 按付款当日价格计算 $PbwC6>8  
at or better 按指定或较佳价位〔买卖指令〕 KOYcT'J@vR  
at par 按面值计算；平价 )2dTgvy  
at sight 见票即付  M_ii  
at the close 按收市盘 4PDxmH]y  
at the opening 按开市盘 -j"]1JLQ  
attestation 见证；见证条款 r{ }&* Y  
at-the-money option 平价期权 %DIZgPd\  
attorney 受权人；受托代表人 jFPD SR5  
attornment 新拥有人承认书 "inXHxqu/J  
attributable profit 可归属利润 :+Okv$v4  
attributable share value 可归属股份价值 k:sFI @g  
Auckland Stock Exchange 奥克兰证券交易所 (N/KP+J$n  
auction 拍卖 SXF~>|h5<  
auctioneer 拍卖商 c_dg/!Iu  
audit 审计；核数 ^R;rrn{^  
Audit Commission 审计署 xp;CYr"1}  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] uYy&<_r  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 n04lTME  
audit review 帐目审查 A.>L>uR  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 fXfO9{E  
audited account 审计帐目；经审计的帐目 l6z}D;4  
audited annual account 经审计的周年帐目 {wy#HYhv  
audited balance sheet 经审计的资产负债表 \`N<0COP  
auditor 核数师；核数主任；审计师 c@<vFoq  
auditor's certificate 核数师证明书；审计师证明书 _X"G(  
auditor's report 核数师报告；审计师报告 Y2
QX9RN  
Aussie bond 澳元债券 04}" n  
austerity budget 紧缩预算 `p\@b~GM  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 LqcHsUFj  
Australia All Ordinaries Index 澳洲所有普通股票指数 riz[AAB  
Australian Dollar [AUD] 澳元 d%w#a3(  
Australian Options Market 澳大利亚期权市场 aA3KJa  
Australian Securities Commission 澳洲证券事务监察委员会 C'oNGOEd  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ,3p$Z  
Australian Stock Exchange 澳大利亚证券交易所 o@j)clf  
Austrian Schilling [ATS] 奥地利先令 +L
>?kr[i[  
authentication 认证；鉴证 WB(Gx_o3  
authority to purchase 委托购买证；委购书 \
95O  
authorization 认可；核准；授权；授权书 Qs1e0LwA9  
authorization by direction 指示授权 lq*{2M{[  
authorization by instruction 指令授权 EI!e0V1!  
authorization by warrant 令状授权 8-uRn38  
authorization of unit trust 单位信托的认可 Y>i5ubR~  
authorized agent 指定代理人 b@?pofZ`k  
authorized capital 法定资本 vzPuk|q3  
authorized clerk 出市员 o{I]c#W  
authorized dealer 认可交易商 HI%#S&d  
authorized financial institution 认可财务机构 6E0{(*  
authorized fund 认可基金 zilM+BZ8  
authorized fund house 获授权的基金公司；认可基金公司 Qk h}=3u  
authorized institution 认可机构 gK+/wTQ%  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 R^ &nBwp  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ,'c?^ $J|z  
authorized insurer 获授权保险人；获认可承保人 iciw 54;4  
authorized investment 特准投资项目 %FSY}
65  
authorized person 获授权人 lJ$j[Y  
authorized representative 获授权代表 1C
]mxV=%  
authorized share capital 法定股本 4o``t]  
automated quotation system 自动报价系统 lk`,s  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ),;O3:n  
自动交易系统〔香港期货交易所有限公司〕 8DO3L "  
automatic adjustment mechanism 自动调整机制 ;[R#:Rk  
automatic adjustment system 自动调整系统 [Z$E^QAP  
Automatic Clearing House 自动票据交换所 \\{+t<?J  
automatic exchange rates accumulation system 自动化汇率累集系统 RZr
Q^tI3"  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Y24H` s1u/  
automatic teller machine [ATM] 自动柜员机 e3!0<A[X  
autopay 自动转帐 at5>h   
available assets 可用资产 Lj#K^c Ee  
available fiscal reserve 现存财政储备 /hksESiU  
available profit 可用利润 _zF*S]9 X  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Pt^SlX^MM
 
average 平均；平均数；海损 zEN3Nn.8  
average basic salary 平均基本薪金 w(-h!d51+  
average consumer expenditure 平均消费开支；一般消费开支 7v{s?h->$  
average cost 平均成本 \;F_QV  
average cost of land production 增辟土地平均成本 *Z:'jV<  
average daily turnover 平均每日成交额 o b,%); m  
average daily wage rate 平均每日工资率 I {&8iUN  
average expenditure pattern 平均开支模式 WPbG3FrL!  
average growth rate 平均增长率 >J,y1jzJ  
average net fixed assets 固定资产平均净值 \I[50eh|  
average of relatives 相对价格平均数 GO<,zOqvU  
average price 平均价格 "B"Yfg[  
average propensity to consume 平均消费倾向；一般消费倾向 ( {}Z '  
average propensity to save 平均储蓄倾向；一般储蓄倾向 x
G"*w@fs7  
average rate 平均率 eGr;PaG  
average revenue 平均收入；平均收益 x-%4-)  
average stock 平均库存；平均存货 TOC2[mc'  
average yearly rent 平均年租 ~&\}qz3  
avoidance of double taxation 避免双重课税 /CfgxPo  
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 rD":Gac  
kD.KZV  
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