一些有用的会计术语(也不知道发的地方对不对)A

A: D $&6 8  
A share Ａ股；甲类股份 Nz;f| 2h  
abatement of tax 减税；减扣免税额 vn1*D-?  
ABN AMRO Bank N.V. 荷兰银行 .kc{)d*0K  
above-the-line expenditure 线上项目支出；经常预算支出 ?%ei+  
above-the-line receipt 线上项目收入；经常预算收入 Y.KJP ?  
ABSA Asia Limited 南非联合亚洲有限公司 h pKrP  
absolute change 绝对数值变更 <V1y^EW0  
absolute expenditure 实际开支 yF@72tK  
absolute guideline figure 绝对准则数字 %(A@=0r#  
absolute interest 绝对权益 Ti>2N  
absolute order of discharge 绝对破产解除令 -GODM128 ^  
absolute profit margin 绝对利润幅度 ]FEs
N6  
absolute value 实值；绝对值 [vn"r^P  
absolutely vested interest 绝对既得权益 (Qd@Q,@(s  
absorbed cost 已吸收成本；已分摊成本 <RCeY(1  
absorption 吸收；分摊；合并 AsO)BeUD  
absorption rate 吸收率；摊配率；分摊率 7bL48W<QD  
ACB Finance Limited 亚洲商业财务有限公司 Q`!<2i;  
acceptable form of reciprocity 合理的互惠条件 zb. ^p X  
acceptable rate 适当利率；适当汇率 1 &-%<o  
acceptance agreement 承兑协议 %@^9(xTE  
acceptance for honour 参加承兑 Pf#DBW*  
acceptor 承兑人；接受人；受票人 q'KXn0IY#  
acceptor for honour 参加承兑人 DbrK,'b%  
accident insurance 意外保险 I/_,24[  
Accident Insurance Association of Hong Kong 香港意外保险公会 L*zfZ&  
accident insurance scheme 意外保险计划 ]zh6[0V7V  
accident year basis 意外年度基准 }WnoI2  
accommodation 通融；贷款 chXTFLC~  
accommodation bill 通融票据；空头票据 UHS{X~CS e  
accommodation party 汇票代发人 p+}eP|N  
account balance 帐户余额；帐户结余 d6ckvD[  
account book 帐簿 iJb-F*_y  
account collected in advance 预收款项 ZN}U^9m=  
account current book 往来帐簿 seiE2F[  
account of after-acquired property 事后取得的财产报告 `teaE7^Wm  
account of defaulter 拖欠帐目 R_gON*9  
account payable 应付帐款 Lm7fz9F%
 
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~}g)N  
account receivable 应收帐款 @<z#a9  
account receivable report 应收帐款报表 xV.UM8  
account statement 结单；帐单；会计财务报表 hx hs>eY  
account title 帐户名称；会计科目 >o5eyi  
accountant's report 会计师报告
Bxk2P<d  
Accountant's Report Rules 会计师报告规则 ofuQ`g1hb  
accounting and auditing procedure 会计与审计程序；会计与核数程序 UQO?hZ!y/.  
Accounting Arrangements 《会计安排》 +?^lnoX  
accounting basis 会计基础 5!qLJmd=  
accounting by Official Receiver 破产管理署署长呈交的帐目 CO{AC~  
Accounting Circular 《会计通告》 V`xE&BI  
accounting class 会计类别 +m4?a\U  
accounting date 记帐日期；会计结算日期 no9=K4h`  
accounting for money 款项核算 %h}3}p#4  
Accounting Officer 会计主任 'Ooq.jaK;/  
accounting period 会计报告期；会计期 q],/%W  
accounting policy 会计政策；会计方针 mhMRY9ahB  
accounting practice 会计惯例 4IXa[xAm  
accounting principle 会计准则 NT<}-^
  
accounting record 会计记录 i+~H~k}"X  
accounting report 会计报告 @T)>akEOt  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 [='<K  
Accounting Society of China 中国会计学会 F32U;fp3  
accounting statement 会计报表 0pA>w8mh  
accounting system 会计制度；会计系统 }0 =gP?.kE  
accounting transaction 会计事项；帐务交易 gsVm)mkd  
accounting treatment 会计处理
[-h=L Jf#  
accounting year 会计年度 M7c53fz  
accretion 增值；添加 .83z =  
accrual 应计项目；应累算数目 5Eu`1f?  
accrual basis 应计制；权责发生制  EHda  
accrual basis accounting 应计制会计；权责发生制会计 ]]/p.#oD,  
accrue 应累算；应计 /OeOL3Y  
accrued benefit 应累算利益 tx]!|x" F  
accrued charges 应计费用 M[6WcH0/T  
accrued cumulative preference share dividend 应累算的累积优先股股息 %kL]-Z  
accrued expenses 应累算费用 9`G}GU]@}  
accrued interest payable 应付利息；应计未付利息 !uN_<!  
accrued interest receivable 应收利息；应计未收利息 T^H`$;\  
accrued right 累算权益 *wV`7\@  
accruing profit 应累算的利润 L87=*_!B;  
accumulated fiscal reserve 累积财政储备 I ka V g L  
accumulated profit 累积利润；滚存溢利 >:P-3#e*  
accumulated reserve 累积储备 6B@{X^6y  
accumulation of surplus income 累积收益盈余 Jqqt@5Ni  
acquired assets 既得资产 g&O!w!T  
acquisition 收购；购置；取得 `.YMbj#T  
acquisition cost 购置成本 -XWlmw*i(g  
acquisition expenses 购置费用 #$v,.Yk  
acquisition of 100% interest 收购全部股权 yOE N*^6  
acquisition of control 取得控制权 >qci$  
acquisition of fixed assets 购置固定资产 uY:u[  
acquisition of shell “买壳” V?4G~~F  
acquisition price 收购价 V#\iO  
act of God 天灾 1VB{dgr  
acting partner 执事合伙人 aKw7m={  
active market 买卖活跃的市场；交投畅旺的市场；旺市 3/*<i  
active partner 积极参与的合伙人 &I?d(Z=:\  
active trading 交投活跃 kRB2J3Nt.  
actual circulation 实际流通 %-3wR@  
actual cost 实际成本 y5N,~@$r  
actual expenditure 实际开支；实际支出 ;\gHFG}  
actual income 实际入息；实际收入；实际收益 7r$'2">K(  
actual market 现货市场 fe7DS)U  
actual price 现货价；实际价格 zwdi$rM5  
actual profit 实际利润 9FmX^t$T  
actual quotation 实盘；实际价位；实际报价 qrY]tb^K  
actual year basis 按实际年度计算 X;3gKiD  
actuals 实货 OB\jq!"  
actuarial investigation 精算调查 ?#VkzT  
actuarial principle 精算原则 Fr]B]Hj  
actuarial report 精算师报告 $(=0J*ND"  
Actuarial Society of Hong Kong 香港精算学会 abgAUg)  
actuarial valuation 精算师估值 =)Z~w`  
actuary 精算师 $[1J[eY*  
ad referendum agreement 暂定协议；有待覆核的协定 s-"oT=  
ad valorem duty 从价税；按值征税 (l]_0-Z  
ad valorem duty system 从价税制 zS<idy F`  
ad valorem fee 从价费 px>g  
ad valorem tariff 从价关税 #x|IEjoa  
additional allowance 额外免税额 'n dX
M   
additional amount for unexpired risk 未过期风险的额外款额 l?Qbwv}  
additional assessable profit 补加应评税利润 "
t!_bma  
additional assessment 补加评税 4;D>s8dgG  
additional commitment 额外承担 fUV;3du  
additional commitment vote 额外承担拨款 :% m56  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }xG~a=,  
additional dependent parent allowance 供养父母额外免税额 ?Fp2W+M j  
additional provision 额外拨款 ?Zv>4+Y'  
additional stamp duty 附加印花税 ["7]EW\!:  
additional tax 补加税罚款；补加税款 >)6d~  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 id:6O+\  
adjudged bankrupt 被裁定破产 WTX!)H6Zv  
adjudicated bankrupt 裁定破产人 d"U'\ID2y  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ! a!^'2  
adjudication of bankruptcy 裁定破产；宣告破产 3:ELYn  
adjudication of insolvency 裁定无力偿还债务 V|`w/P9g4  
adjusted actual 经调整的实数；调整后的实数 g3Z"ri~!G  
adjusted current assets 经调整的流动资产；调整后的流动资产 eX3|<Bf  
adjusted figure 经调整的数字；调整后的数额 3@8Zy:[8<  
adjusted liabilities 经调整的负债；调整后的负债 kl[Jt)"4@  
adjusted loss 经调整的亏损；调整后的亏损 oa q!<lI  
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 dm`:']?  
adjusted profit 经调整的利润；调整后的利润 U0fr\kM  
adjusted surplus 经调整的盈余额；调整后的盈余额 z5q(  
adjusted value 经调整的价值；调整后的价值 c)B <
d#  
adjustment 调整；修订；理算〔保险〕 9JBVG~m+  
adjustment centre 调剂中心 25wvB@0&  
adjustment lag 调整过程的时间差距；调整时差 -?Kd[Ma  
adjustment mechanism 调整机制 K^f&+`v6_  
adjustment of loss 亏损调整 ]rMHO  
adjustment process 调整过程；调整程序 S>nf]J`  
adjustment range 调整幅度 B +<i=w  
administered exchange rate 受管制汇率 gWLhO|y  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Dxp.b$0t  
administration expenses 行政费用 *h)|Ks  
administration fee 手续费；行政费 m&{%6  
administration in bankruptcy 破产管理 A=bBI>GEYP  
administration order 遗产管理令 {O"N2W  
administrator 管理人；遗产管理人 oF {
u  
administrator of the estate 遗产管理人 -(1GmU5v(  
admission of debt 债项承认书 D9/PVd&#  
admission of proof 接纳债权证明 PGNH<E)  
advance 放贷款项；垫付款项；预支款项；预付款项 |:)ARH6l#  
advance account 暂支帐目；预付款帐户 {T'M4y=)i  
advance compensation 预付补偿金 _<m yM2z  
advance from shareholder 股东垫款 yDmx)^En  
advance pending reimbursement 预支以待日后付还 \l71Q/y6u`  
advanced economy 先进经济体系 H*R4AE0  
advancement 预付；预付财产 XZH\HK)K-]  
advances warrant 垫款令 k?VH4yA  
advancing 贷出 .z}*!   
adverse balance 逆差 Uxb>)36I  
adverse exchange 逆汇 W0;
MGBfb  
advertisement addressed to shareholders 在报章刊登的致股东通告 O;H|n
W}  
advice for collection 托收通知书 m>&
:)K}m  
advice of drawing 提款通知书；汇票通知书 * G0I2  
advice of payment 付款通知 $-p#4^dg  
Advisory Committee [Securities and Futures Commission] kpLx?zW--q  
谘询委员会〔证券及期货事务监察委员会〕 TJ+,G4z  
Advisory Committee on Diversification 经济多元化谘询委员会 >^TcO  
affidavit 誓章；遗产申报誓章 {}DoRpq=  
affidavit of no receipt 述明无收款的誓章 .F^372hH3  
affiliate 联号；联营公司；附属公司 Qoom[@$  
affiliated company 附属公司；联号；联营公司 6u[ B}%l  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 07#e{   
affordability 负担能力 ds "N*\.  
African Development Bank [AfDB] 非洲开发银行 9D,/SZ-v  
after-acquired property 事后取得的财产 C<yjGtVD  
after-hours dealing 市后交易 G^&P'*  
after-tax profit 税后盈利；税后利润；税后溢利 ?CSv
;:  
agency agreement 代理协议 zn2Qp  
agency expenses 代理机构的开支 Dg'BlrwbR  
agency fee 代理费
e763yd  
Agency Law 《代理法》 #CTeZ/g  
agent 代理人；承销人 9?.  
agent of company 公司代理人 =niT]xf  
agent's fee 代理人费；经纪费 =.\PG[  
aggregate 总计；总数；总体数字 ?*dt JL  
aggregate amount 总款额；总额 ck\TTNA  
aggregate assets and liabilities 总体资产与负债 `g^bQx  
aggregate at constant price 按固定价格计算的总体数字 2kW*Z7@D  
aggregate demand 总需求 A| s\5"??  
aggregate gross position 总持仓量 T))F r:  
aggregate limit 总限额 2P2/]-6s#r  
aggregate of salaries tax 合计薪俸税 "fOxS\er  
aggregate performance 总体表现；总体业绩 1^AG/w  
aggregate supply 总体供应 DM=`hyf(v  
aggregate surplus 总盈余 (Q[(]dfc  
aggregate total 整体总额 A?4s+A@Eg  
aggregate value 总值；合计价值 1;"DIsz@d  
aggregated basis 合计基准 &b9bb{y_$K  
aggregated net chargeable income 合计应课税入息实额 x't@Mc  
aggregation 合并计算；合计；总和 ?AYb@&%  
aggregation of incomes of husband and wife 夫妇入息合并计算 B'8T+qvA  
aggregation of property 财产的总和 91\]Dg  
agio 差价；贴水 Bhg,P.7  
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》  ?~=5x  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment HC(7,3  
《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》 u5rHQA0%  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment YlJ_$Q[  
《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》 ZIs=%6""&  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Apbgm[m|{  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 RhD
 
agreement for a settlement 授产协议 >bbvQb+j  
agreement for assignment 转让协议 P&5kO;ia  
agreement for sale 售卖协议；买卖协议 I~)A!vp  
agreement for sale and purchase 买卖协议 n#"N"6s  
agreement for the payment of interest 支付利息协议 82KWe=  
agreement for the repayment of money 还款协议 /4{IxQk  
agreement of reinsurance 再保险协议 vu|-}v?:  
Agricultural Bank of China 中国农业银行
(,;4f7\  
air passenger departure tax 飞机乘客离境税 /j"aOLL|  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 8[L]w^  
airport tax 机场税 q"Th\? }%  
alcohol duty 酒精税 5nS}h76mZ  
alienation 让与；让渡；转让 H{I,m-  
alimony 生活费；赡养费 Y[.f`Ei2  
All Ordinaries Index [AOI] 所有普通股指数 o|Kd\<rY  
all risks 全险；综合险 bA02)?L  
All Sales Record for Stock Market 《股票市场成交报告》 \%Lj !\  
Allied Capital Resources Limited 新联财务有限公司 @YHt[>*S  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Hd89./v`:  
allocation letter 拨款信件 Mt\.?V:  
allocation of fund 分配款项；预留款项 qx";G  
allocation of profit 利润分配；溢利分配 L17{W4  
allocation warrant 拨款令 wOn*QO[  
allotment 分配；配股 8T}Dn\f  
allotment notice 股份配售通知；配股通知 h)h%y)1  
allotment of shares 股份分配 ra}t#Xt`  
allowable 可获宽免；免税的 Q=h37]U+  
allowable business loss 可扣除的营业亏损 )(-aw,iK  
allowable expenses 可扣税的支出 1a_
;(T  
allowance 免税额；津贴；备抵；准备金 a3c43!J?M  
allowance for debts 债项的免税额 \e' oAhM  
allowance for depreciation by wear and tear 耗损折旧免税额 8/zv3.+[  
allowance for funeral expenses 殡殓费的免税额 X]c>clk,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 X6so)1jJ  
allowance for repairs and outgoings 修葺及支出方面的免税额 r:--DKt  
allowance to debtor 给债务人的津贴 t`pbEjE0K  
alteration of capital 资本更改 Z
DbzH=[  
alternate trustee 候补受托人 rj/1AK  
amalgamation 合并 Z=9gok\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &}!AjA)  
ambit of charges 征税范围；收费范围 LX{mr{  
amended valuation 经修订的估值 uxbLoE  
American Commodities Exchange 美国商品交易所 K:b^@>XH  
American Express Bank Limited 美国运通银行 9{CajtN  
American Stock Exchange 美国证券交易所 Rh%C$d(  
amortization 摊销 Svt%*j  
amount due from banks 存放银行同业的款项 .Z(Q7j^  
amount due from banks abroad 存放海外银行同业的款项 C=x70Y/  
amount due from holding companies 控股公司欠款 k|3hs('y|  
amount due from local banks 存放本港银行同业的款项 cQrXrij;!  
amount due to banks 银行同业的存款 l0=VE#rFl  
amount due to banks abroad 海外银行同业的存款 9yWSlbPr]  
amount due to holding companies 控股公司存款 Kj/Lcx;bh  
amount due to local banks 本港银行同业的存款 m*vz   
amount due to outport banks 外埠银行同业的存款 V<Co!2S  
amount for note issue 发行纸币的款额 hQwUwfoe@  
amount of bond 担保契据的款额 oQK,#>rv  
amount of consideration 代价款额 (je`sV  
amount of contribution 供款数额 j9f[){m`  
amount of indebtedness 负债款额 9gac7(2`)  
amount of principal of the loan 贷款本金额 He1~27+99  
amount of rates chargeable 应征差饷数额 F0ylJ /E  
amount of share capital 股本额 5,9cD`WR^  
amount of sums assured 承保款额 \]
0+J  
amount of variation 变动幅度 =}'7}0M_=  
amount of vote 拨款数额 K&BaGrR  
amount payable 应付款额 R{UZCFZ  
amount receivable 应收款额 Zx^R-9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 cp2a @  
analysis 分析 *0x!C8*`Xe  
ancillary risk 附属风险 =5
5V<VI  
annual account 周年帐目；周年帐目报表；年度决算；年结 e, }{$HStZ  
annual accounting date 年结日期 d#|%h] 6  
annual allowance 每年免税额；年积金；年度津贴；年津 G6pR?K+  
annual balance 年度余额 V)]lca  
annual disposable income 每年可动用收入 KN'twPFq  
annual estimates 周年预算 \0.!al0  
annual fee 年费 't+'rG6x  
annual general meeting 周年大会 h>ZU67-   
annual growth rate 年增率；每年增长率 =\)76xC20  
annual long-term supplement 长期个案每年补助金 !*PX
-  
annual pensionable emolument 可供计算退休金的年薪 N5mhs#  
annual report 年报 >OKc\m2%Q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 EOXuc9>G  
annual return 周年报表；周年申报表；每年报税表格
[~ !9t9+~  
Annual Return Rules 《周年报表规则》 W4"1H0s`l  
annual review of consumer prices 每年消费物价回顾 J3hhh(  
annual roll-forward basis 逐年延展方式 V$bq|r  
annual salary 年薪 u3\_![Jt?  
annual statement 年度报表；年度决算表 jJAr #|  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 y=zs6
HaS  
annuitant 年金受益人 "qoJIwl#q  
annuity 年金 IwR=@Ne8  
annuity contract 年金合约 B$MHn?  
annuity on human life 人寿年金 UaBN
oD  
antecedent debt 先前的债项 z`sW5K(A  
ante-dated cheque 倒填日期支票 f('##pND@  
anticipated expenditure 预期开支 7>f)pfLM  
anticipated net profit 预期纯利 ~^>g<YR[  
anticipated revenue 预期收入 (dP9`Na]  
anti-inflation measure 反通货膨胀措施 K0\`0E
^,  
anti-inflationary stance 反通货膨胀立场 kH?PEA! \  
apparent deficit 表面赤字 Ymm*p,`  
apparent financial solvency 表面偿债能力 qdo_YPG  
apparent partner 表面合伙人 !'Ww%ZL\   
application for personal assessment 个人入息课税申请书 .J?RaH{i  
application of fund 资金应用 A>6_h1  
application to release as liquidator and to destruct the books of accounts and documents Awe'MGp%  
申请免除清盘人职务及毁灭帐簿与文件 h9QQ8}g  
appointed actuary 委任精算师 7%W@Hr,%F  
appointed auditor 委任核数师；委任审计师 ihD|e&  
appointed trustee 委任的受托人 G%U!$\j:qd  
appointer 委任人 0%qM`KZC  
apportioned pro rata 按比例分摊 |-xKH.'n  
apportionment 分配；分摊 *~^%s+b  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5
")BCA  
apportionment formula 分摊方程式 vy5I#q(k  
apportionment of estate duty 遗产税的分摊 g{JH5IZ~  
appraisal 估价；评估 
[6)vD@  
appreciable growth 可观增长 99~ZZG  
appreciable impact 显着影响 QB*n [(?  
appreciable increase 可观增长 4KY@y?H g  
appreciation 增值；升值 e?WI=Og  
appreciation against other currencies 相对其他货币升值 P_(<?0l  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -^t&U] g  
appreciation tax 增值税 TIxlLOs
 
appropriation 拨款；拨用；拨付 F6"QsFG  
appropriation account 拨款帐目 =z'533C  
Appropriation Bill 拨款法案 m Gx{Vpt  
appropriation-in-aid system 补助拨款办法 $x2G/
5?  
approved assets 核准资产 mxICQ>s b  
approved basket stock 认可一篮子证券 0G3T.4I  
approved budget 核准预算 EGjzjuJu{  
approved charitable donation 认可慈善捐款 AjINO}b  
approved charitable institution 认可慈善机构 Qm4cuV-0{  
approved currency 核准货币；认可货币 |sBL(9  
approved estimates 核准预算 -v=tM6  
approved estimates of expenditure 核准开支预算 |T{ZDJ+  
approved overseas insurer 核准海外保险人 5#::42oE  
approved overseas trust company 核准海外信托公司 iOiXo6YE  
approved pooled investment fund 核准汇集投资基金 Hn
f?`j>  
approved provident fund scheme 认可公积金计划 Z|j\_VKhl  
approved provision 核准拨款 p7[&H/  
approved redeemable share 核准可赎回股份 a KIS%M#Y  
approved regional stock 认可地区性证券 4|NcWpaV7  
approved retirement scheme 认可退休金计划 0$|wj^?U  
approved subordinated loan 核准附属贷款 soqnr" 1  
arbitrage 套戥；套汇；套利 wD SSgk  
arbitrageur 套戥者；套汇者 i~tps   
arbitrary amount 临时款项 ]#dZLm_  
arrangement 措施；安排；协定 q,]57s  
arrears 欠款 P7!gUxcv9Y  
arrears of pay 欠付薪酬 \>+BvF  
arrears of revenue 逾期未收税款；逾期未收的帐项 X:W}S/  
articles of association 组织章程；组织细则；组织章程细则 r]&&*:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <n0j'P>1  
ascertainment of profit 确定利润 cyWDtq  
"Asia Clear" “亚洲结算系统” kS_37-;  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 3Z74&a$  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ]o
`FF="at  
Asian Development Fund [ADF] 亚洲发展基金
$B`bsJ  
Asian dollar bond 亚洲美元债券 )T@+"Pw8t  
Asian dollar market 亚洲美元市场 \p\rPfY{>  
Asian dollar rate 亚洲美元利率 (ewcj\l4*  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 IXsOTBM  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "~T06!F45  
asked price 沽盘；喊价；索价；卖方报价 Job&qW9W`  
assessable income 应评税入息 EiWd =jDm  
assessable loss 应评税亏损 HK<oNr.d52  
assessable profit 应评税利润 hYh~[Kr^@^  
assessable value 应评税值 >Yfo $S_  
assessed profit 估定利润 YrTjHIn~w  
assessed value 经评估价值 2hTH  
assessment 评税；评定；估价；评税单 I#|ib  
assessment number 评税编号；估价编号 OgkbN`  
assessment of additional tax 补加税评税 g")pvK[e  
assessment of performance 业绩评估；实绩评价 g'V,K\TG  
Assessor 评税主任 !}HT
&N8[r  
asset price bubbles 资产价格泡沫 e3kdIOu5  
asset-backed securities 具资产保证的证券 IE&G7\>(yO  
assets accretion 资产增值 [q!)Y:|u_>  
assets and liabilities 资产与负债 e{0O"Jd`  
assets betterment statement 资产递增表；资产改进表 RueL~$*6.~  
assets lending 实物放款；有抵押贷款 XU$\.g p-  
assets of the company passing on the death 死者去世时转移的公司资产 T\L LOx\  
assets pledged as security for liabilities 用作负债抵押的资产 e{d$OzT) V  
assets portfolio 资产投资组合 ;\t(

c  
assets price 资产价格 ni3A+Y0  
assets quality 资产质素 @m"P_1`*  
assets realization 资产变现 r5&?-G  
assets refinancing arrangement 资产再集资安排 ="]y^&(L(  
assets securitization 资产证券化 :N>s#{+"3  
assets situated outside Hong Kong 在香港以外地方的资产 7,3v,N|  
assets stripping 削减资产；拆卖资产 IF|%.%I$!U  
assets value 资产值 KT8]/T`U  
assignee 承让人 &qZ:"k  
assignment 转让；转让书；转让契 @fSqGsSk  
assignment of interest 权益转让 ,YmTx  
assignment of letters patent and trade mark 专利证书及商标转让 )X-TJ+d  
assignment of property 物业转让；物业转让书 YR$d\,#R  
assignment right 转让权 ">S.~'ds  
assignor 转让人 +6x:+9S  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ^os|yRzV*M  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ow,=M%x"0  
associate member 附属会员 +#ANc;2g  
associated body corporate 相联法人团体 l # F.S5i  
associated company 相联公司；联属公司 GK:pt8=  
associated corporation 相联法团 U`ELd:  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] D~%h3HM  
公认会计师公会〔英国〕 pw1&WP&?3  
Association of Futures Exchange Brokers 香港期货经纪协会 {NV=k%MTmi  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 1 *$-.  
association of underwriters 承保人组织 5[$jrG\!  
assumption of control 接管 >]WQ1E[=  
assurance 担保；保险；转易；转易书 5K?%Eo72!=  
assurance of interest 权益的转易 +)TOcxF%  
at 19XX price 按一九ＸＸ年价格计算 !u|s|6{\  
at a discount 按赔价计算；按贴水价格计算；打折扣 Sc&p*G  
at a premium 按溢价计算；按升水价格计算 `<d{(9:+  
at call 通知付款；按通知 6w^Fee`>]  
at constant market price 按固定市价计算 C?%Oi:Gi&  
at constant price 按固定价格计算 (Y]G6> Oa  
at cost 按成本计算 xGymQ|y84  
at current market price 按当时市价计算；按现时市价计算 9$P*fx&m  
at current price 按当时价格计算；按现时价格计算 t~FOaSt  
at factor cost 按要素成本计算；按生产要素成本计算 Hf$LWPL)lM  
at money-of-the-day price 按付款当日价格计算 )F4P-u  
at or better 按指定或较佳价位〔买卖指令〕 6B>H75S+H  
at par 按面值计算；平价 /h73'"SpDy  
at sight 见票即付 Iw) 'Yyg  
at the close 按收市盘 qluaop  
at the opening 按开市盘 HCKj8-*  
attestation 见证；见证条款 Oe}6jcb6&  
at-the-money option 平价期权 FBJ Lkg0  
attorney 受权人；受托代表人 Po8
2nKAh  
attornment 新拥有人承认书 .(2ui~ed  
attributable profit 可归属利润 $qj||zA  
attributable share value 可归属股份价值 ?BnjtefIe  
Auckland Stock Exchange 奥克兰证券交易所 3
L(vZ2&  
auction 拍卖 z8hAZ?r1`  
auctioneer 拍卖商 :HG5{zP  
audit 审计；核数 9dD;Z$x&Xk  
Audit Commission 审计署 zAdZXa[MRY  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ;?0r,0l2$  
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〕 En/EQ\T@F  
audit review 帐目审查 0|_d{/VK4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 >R}p*=J  
audited account 审计帐目；经审计的帐目 9q!./)  
audited annual account 经审计的周年帐目 xBi``x2eY  
audited balance sheet 经审计的资产负债表 ]pP [0S  
auditor 核数师；核数主任；审计师 U49 `!~b7  
auditor's certificate 核数师证明书；审计师证明书 +cnBEv~y  
auditor's report 核数师报告；审计师报告 RP4P"m(
 
Aussie bond 澳元债券 I<ta2<h  
austerity budget 紧缩预算 sj0{;>>%+N  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 'w5g s
}1D  
Australia All Ordinaries Index 澳洲所有普通股票指数 }H<87zH  
Australian Dollar [AUD] 澳元  MUd 9R  
Australian Options Market 澳大利亚期权市场 _-/<bO  
Australian Securities Commission 澳洲证券事务监察委员会 AjA.="3  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 DQOEntw  
Australian Stock Exchange 澳大利亚证券交易所 LdM9k(  
Austrian Schilling [ATS] 奥地利先令 F[5\ x0  
authentication 认证；鉴证 gT~Yn~~b  
authority to purchase 委托购买证；委购书 /NFcIU  
authorization 认可；核准；授权；授权书 &*wc` U  
authorization by direction 指示授权 Da"GYEC  
authorization by instruction 指令授权 
+_LWN8F  
authorization by warrant 令状授权 W{v-(pW  
authorization of unit trust 单位信托的认可 A[O'e  
authorized agent 指定代理人 Z,jK(7D(  
authorized capital 法定资本 nJ-U*yz  
authorized clerk 出市员 [Vaw$c-+[y  
authorized dealer 认可交易商 e[a?5,s2  
authorized financial institution 认可财务机构 :F`yAB3  
authorized fund 认可基金 Pe_FW8e#J  
authorized fund house 获授权的基金公司；认可基金公司 'u{DFMB-A  
authorized institution 认可机构 d]6#pSE  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 U}Aoz|
 
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 J_PbRb  
authorized insurer 获授权保险人；获认可承保人 >'X[*:Cx  
authorized investment 特准投资项目 60 z =bd]  
authorized person 获授权人  <c&6M  
authorized representative 获授权代表 / !*+9+h  
authorized share capital 法定股本 `upxM0gc  
automated quotation system 自动报价系统 <..|:0Q&~  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 1v^eXvY  
自动交易系统〔香港期货交易所有限公司〕 \E<t'\>@X  
automatic adjustment mechanism 自动调整机制 7xmif YC  
automatic adjustment system 自动调整系统 #c:b8rw  
Automatic Clearing House 自动票据交换所 ZBAtRs  
automatic exchange rates accumulation system 自动化汇率累集系统 3bW(VvgcL4  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 x#{.mN  
automatic teller machine [ATM] 自动柜员机 R2[-Q"|Ra  
autopay 自动转帐 u\
zP`Y  
available assets 可用资产 e):rr*  
available fiscal reserve 现存财政储备 B:Xmc,|,  
available profit 可用利润 7#BUd/  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ()>,L?y  
average 平均；平均数；海损 b0_Ih6  
average basic salary 平均基本薪金 $h( B2  
average consumer expenditure 平均消费开支；一般消费开支 "2'pS<|  
average cost 平均成本 }QqmDK.  
average cost of land production 增辟土地平均成本 `fRp9o/  
average daily turnover 平均每日成交额 oG_-a(N  
average daily wage rate 平均每日工资率
Tp7slKc0p  
average expenditure pattern 平均开支模式 41[1_p(  
average growth rate 平均增长率 Cg!]x o  
average net fixed assets 固定资产平均净值 ZRd,V~iz  
average of relatives 相对价格平均数 "me a*-XB  
average price 平均价格 S
EeDq/h  
average propensity to consume 平均消费倾向；一般消费倾向 eQRY xx{  
average propensity to save 平均储蓄倾向；一般储蓄倾向 vF,iHzv  
average rate 平均率 +=/FKzT<  
average revenue 平均收入；平均收益 WI$MT6  
average stock 平均库存；平均存货 ,9C~%c0Pw  
average yearly rent 平均年租 C<.Ny,U  
avoidance of double taxation 避免双重课税 "/zI
sn7  
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 $#/-+>  
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