一些有用的会计术语(也不知道发的地方对不对)A

A: 0uL*-/|  
A share Ａ股；甲类股份 y=!7PB
_\|  
abatement of tax 减税；减扣免税额 U'@#n2p:k  
ABN AMRO Bank N.V. 荷兰银行 8B!MgNKV  
above-the-line expenditure 线上项目支出；经常预算支出 ,J(shc_F  
above-the-line receipt 线上项目收入；经常预算收入 L8,/  
ABSA Asia Limited 南非联合亚洲有限公司 TrPw*4h 9s  
absolute change 绝对数值变更 wU
(p_G3  
absolute expenditure 实际开支 `l2h65\  
absolute guideline figure 绝对准则数字 YJGP8  
absolute interest 绝对权益 >=1Aa,_tc  
absolute order of discharge 绝对破产解除令 #$X _,+<HZ  
absolute profit margin 绝对利润幅度 R =kXf/y  
absolute value 实值；绝对值 R0~w F>  
absolutely vested interest 绝对既得权益 i&^]qL|J  
absorbed cost 已吸收成本；已分摊成本 @d|3c7` A  
absorption 吸收；分摊；合并 TXT!Ae  
absorption rate 吸收率；摊配率；分摊率 &6e A.  
ACB Finance Limited 亚洲商业财务有限公司 |@5G\N-  
acceptable form of reciprocity 合理的互惠条件 .WLwAL  
acceptable rate 适当利率；适当汇率 {X
5
G  
acceptance agreement 承兑协议  oP~%7Jt  
acceptance for honour 参加承兑 H1c>3c  
acceptor 承兑人；接受人；受票人 !K6:5V%q$  
acceptor for honour 参加承兑人 wEZieHw  
accident insurance 意外保险 8.HJoos  
Accident Insurance Association of Hong Kong 香港意外保险公会 _Un*x5u2O  
accident insurance scheme 意外保险计划 Y0yu,  
accident year basis 意外年度基准 3tW}a`z9  
accommodation 通融；贷款 vd
dl9"V)  
accommodation bill 通融票据；空头票据 Q[c:A@oW  
accommodation party 汇票代发人 :}-VLp4b
 
account balance 帐户余额；帐户结余 %$_Y"82  
account book 帐簿 ,zEPdhTX  
account collected in advance 预收款项 / hg)=p  
account current book 往来帐簿 'w0?-  
account of after-acquired property 事后取得的财产报告 xFcW%m>9C  
account of defaulter 拖欠帐目 rgo!t028^  
account payable 应付帐款 WMS~Bk+!  
account payee only [A/C payee only] 只可转帐；存入收款人帐户
>9y!M'V  
account receivable 应收帐款 [e>2HIS,  
account receivable report 应收帐款报表 r6&+pSA>  
account statement 结单；帐单；会计财务报表 EMPujik-  
account title 帐户名称；会计科目 7^;-[?l  
accountant's report 会计师报告 tkQrxa|  
Accountant's Report Rules 会计师报告规则 @O/"s~d-  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `#:(F z  
Accounting Arrangements 《会计安排》 f\FqZ?w  
accounting basis 会计基础 &oE'|^G  
accounting by Official Receiver 破产管理署署长呈交的帐目 FE1'MUT_  
Accounting Circular 《会计通告》 -Un"z6*  
accounting class 会计类别 ?69E_E  
accounting date 记帐日期；会计结算日期 "pO**z$Z  
accounting for money 款项核算 {mY=LaS<  
Accounting Officer 会计主任 3e>U(ES  
accounting period 会计报告期；会计期 Fr-Vq=j&  
accounting policy 会计政策；会计方针 G.r=fNP  
accounting practice 会计惯例 9VMk?   
accounting principle 会计准则 ve\@u@K^  
accounting record 会计记录 ixL[(*V  
accounting report 会计报告 N/[!$B0H@  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :;;k+Sw3  
Accounting Society of China 中国会计学会 wb%4f6i  
accounting statement 会计报表 i*8j|  
accounting system 会计制度；会计系统 Tkn8Wj  
accounting transaction 会计事项；帐务交易 /z(d!0_q|v  
accounting treatment 会计处理 2*V

]jO  
accounting year 会计年度 qeC^e}h  
accretion 增值；添加 zCv)%y  
accrual 应计项目；应累算数目 d6ifJ  
accrual basis 应计制；权责发生制 XtE O)  
accrual basis accounting 应计制会计；权责发生制会计 R2Lq??XA=  
accrue 应累算；应计 aW
Njl  
accrued benefit 应累算利益 %0({MU  
accrued charges 应计费用 ^)o]hE|  
accrued cumulative preference share dividend 应累算的累积优先股股息 '$VP\Gj.  
accrued expenses 应累算费用 t*fH&8(  
accrued interest payable 应付利息；应计未付利息 HdyE`FY\  
accrued interest receivable 应收利息；应计未收利息 {].]`#4Jx  
accrued right 累算权益 E&Zt<pRf;2  
accruing profit 应累算的利润 wv=U[:Y  
accumulated fiscal reserve 累积财政储备 (,|eE)+  
accumulated profit 累积利润；滚存溢利 o?
+?@Xb'  
accumulated reserve 累积储备 \=$G94%  
accumulation of surplus income 累积收益盈余 Js.G hTs  
acquired assets 既得资产 ^5)=)xVF  
acquisition 收购；购置；取得 S_^;#=_c  
acquisition cost 购置成本 O]?\<&y  
acquisition expenses 购置费用 >jnx2$  
acquisition of 100% interest 收购全部股权 ].Ra=^q  
acquisition of control 取得控制权 6G(K8Q{>  
acquisition of fixed assets 购置固定资产  z@~mu  
acquisition of shell “买壳” [q/eRIS_  
acquisition price 收购价 `-Tb=o}.  
act of God 天灾 jkAru_C  
acting partner 执事合伙人 %s;5  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Fu% n8  
active partner 积极参与的合伙人 -S&d5(
R  
active trading 交投活跃 Xc&J.Tw#4*  
actual circulation 实际流通
Ir(U7D  
actual cost 实际成本 O&#>i]*V  
actual expenditure 实际开支；实际支出 1;!dTh  
actual income 实际入息；实际收入；实际收益 &i6JBZ#~,  
actual market 现货市场 R?dMM  
actual price 现货价；实际价格 vst;G-ys  
actual profit 实际利润 ScQ9p379  
actual quotation 实盘；实际价位；实际报价 e&K7n
@  
actual year basis 按实际年度计算 jw/@]f;N  
actuals 实货 *g9VI;X  
actuarial investigation 精算调查 Bsk` e  
actuarial principle 精算原则 b(adM3MP  
actuarial report 精算师报告 <e wcWr  
Actuarial Society of Hong Kong 香港精算学会 6BZi4:PDx  
actuarial valuation 精算师估值 fP- =wd  
actuary 精算师 y'<5P~W!a  
ad referendum agreement 暂定协议；有待覆核的协定 FuAs$;  
ad valorem duty 从价税；按值征税 F^lau f  
ad valorem duty system 从价税制 @PK 1  
ad valorem fee 从价费 1_8@yO  
ad valorem tariff 从价关税 a=sd&](_  
additional allowance 额外免税额 p S|  
additional amount for unexpired risk 未过期风险的额外款额 H> n;[  
additional assessable profit 补加应评税利润 ! Gt
F%V  
additional assessment 补加评税 ^rGuyW#  
additional commitment 额外承担 07\]8^/G  
additional commitment vote 额外承担拨款 IU"n`HS  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -vh\XO  
additional dependent parent allowance 供养父母额外免税额 [(vV45(E  
additional provision 额外拨款 W@+ge]9m&  
additional stamp duty 附加印花税 ]6MXG%  
additional tax 补加税罚款；补加税款 /N")uuv  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !G<gp4Js+N  
adjudged bankrupt 被裁定破产 '*`1uomeo  
adjudicated bankrupt 裁定破产人 Y~I0\8s-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 *8/
cd0  
adjudication of bankruptcy 裁定破产；宣告破产 >
#`{(^  
adjudication of insolvency 裁定无力偿还债务 1C/Vwf:@  
adjusted actual 经调整的实数；调整后的实数 #wGOlW;R  
adjusted current assets 经调整的流动资产；调整后的流动资产 Ss1&fZoj  
adjusted figure 经调整的数字；调整后的数额 roIc1Ax:  
adjusted liabilities 经调整的负债；调整后的负债 }{[p<pU$C  
adjusted loss 经调整的亏损；调整后的亏损 &$h#9  
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 <AHdz/N  
adjusted profit 经调整的利润；调整后的利润 ,8DjQz0ZPo  
adjusted surplus 经调整的盈余额；调整后的盈余额 1R]h>'  
adjusted value 经调整的价值；调整后的价值 cA{,2CYc  
adjustment 调整；修订；理算〔保险〕 iE]^6i  
adjustment centre 调剂中心 5X9*K  
adjustment lag 调整过程的时间差距；调整时差 E<
pO!P  
adjustment mechanism 调整机制 bV*q~@xh  
adjustment of loss 亏损调整 Pb7-pu5X  
adjustment process 调整过程；调整程序 D6'-c#  
adjustment range 调整幅度 n ,@ge
 
administered exchange rate 受管制汇率 l5U^lc  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 .G/RQn]x}  
administration expenses 行政费用 {!pYQ|#  
administration fee 手续费；行政费 +@do<2l]  
administration in bankruptcy 破产管理 C`aUitL}  
administration order 遗产管理令 iP?lP= M  
administrator 管理人；遗产管理人 ~-A"M_n ?  
administrator of the estate 遗产管理人 ~S0T+4$  
admission of debt 债项承认书 j^Ln\N]^  
admission of proof 接纳债权证明 LEAU3doK;  
advance 放贷款项；垫付款项；预支款项；预付款项 ALKzR433/  
advance account 暂支帐目；预付款帐户 wy""02j  
advance compensation 预付补偿金 V)mi1H|m  
advance from shareholder 股东垫款 :eSwXDy&  
advance pending reimbursement 预支以待日后付还 -)e(Qt#ewl  
advanced economy 先进经济体系 raZ0B,;eFu  
advancement 预付；预付财产 &Z+.FTo  
advances warrant 垫款令 ?cD_\~  
advancing 贷出 [t]q#+Zs  
adverse balance 逆差 ?Lr:>  
adverse exchange 逆汇 Rts}y:44  
advertisement addressed to shareholders 在报章刊登的致股东通告 )u307Lg  
advice for collection 托收通知书 3`ze<K((  
advice of drawing 提款通知书；汇票通知书 *C(q{|f  
advice of payment 付款通知 @Z@S;RWS
U  
Advisory Committee [Securities and Futures Commission] c`#4}$  
谘询委员会〔证券及期货事务监察委员会〕 l
^v,X%{Iz  
Advisory Committee on Diversification 经济多元化谘询委员会 e!4Kl:  
affidavit 誓章；遗产申报誓章 =jvN8R*[  
affidavit of no receipt 述明无收款的誓章 21~~=+)X  
affiliate 联号；联营公司；附属公司 r6e!";w:U  
affiliated company 附属公司；联号；联营公司 QaAMiCZFR  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 buxyZV@1  
affordability 负担能力 )GJlQ1x  
African Development Bank [AfDB] 非洲开发银行 1<wolTf  
after-acquired property 事后取得的财产 P~@I`r567  
after-hours dealing 市后交易 vtTXs]>  
after-tax profit 税后盈利；税后利润；税后溢利 OJ}aN>k  
agency agreement 代理协议 ^I!gteU;  
agency expenses 代理机构的开支 w6'8L s  
agency fee 代理费 \3cg\Q+~  
Agency Law 《代理法》 `Ro>?H  
agent 代理人；承销人 = 8\'AU  
agent of company 公司代理人 `,6^eLU  
agent's fee 代理人费；经纪费 CdiL{zH\3  
aggregate 总计；总数；总体数字 6X$iTJ[\x  
aggregate amount 总款额；总额 Jl89}Sf  
aggregate assets and liabilities 总体资产与负债 Mm#=d?YUHJ  
aggregate at constant price 按固定价格计算的总体数字 s9BdmD^|#  
aggregate demand 总需求 7`K)7  
aggregate gross position 总持仓量 +Z%8X!Q  
aggregate limit 总限额 Xd9<`gu  
aggregate of salaries tax 合计薪俸税 f8L3+u  
aggregate performance 总体表现；总体业绩 M,N(be-  
aggregate supply 总体供应 `O}bPwa{>  
aggregate surplus 总盈余 %gXNWxv  
aggregate total 整体总额 0
"=}d y  
aggregate value 总值；合计价值 X[o"9O|<  
aggregated basis 合计基准 :,=Z)
e  
aggregated net chargeable income 合计应课税入息实额 "yxBD 7  
aggregation 合并计算；合计；总和 pPZ^T5-ks  
aggregation of incomes of husband and wife 夫妇入息合并计算 vX}mwK8  
aggregation of property 财产的总和 AmT*{Fz8  
agio 差价；贴水 ktK/s!bgY  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 rDU"l{cg  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment gPWl#5P:  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 " qrL:,  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment F6#U31Q=  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 .@]M'S^1  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment vghn+P8  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 DR#[\RzNI  
agreement for a settlement 授产协议 ]c
h=D  
agreement for assignment 转让协议 8^dsx1U#  
agreement for sale 售卖协议；买卖协议 q"pnFK9/L  
agreement for sale and purchase 买卖协议 WjMP]ND#c  
agreement for the payment of interest 支付利息协议 MFLw^10(T  
agreement for the repayment of money 还款协议 Voc&T+A m  
agreement of reinsurance 再保险协议 {1`n^j(>  
Agricultural Bank of China 中国农业银行 p=J9N-EM  
air passenger departure tax 飞机乘客离境税 Bn{0-5nj  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 "Q<*H<e  
airport tax 机场税 <x2 F5$@  
alcohol duty 酒精税 98eS f  
alienation 让与；让渡；转让 <0I=XsE1iX  
alimony 生活费；赡养费 )BLoj:gYn  
All Ordinaries Index [AOI] 所有普通股指数 pGGx.&5#82  
all risks 全险；综合险 prg8Iq'w  
All Sales Record for Stock Market 《股票市场成交报告》 [u2)kH$  
Allied Capital Resources Limited 新联财务有限公司 b(H)8#C  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 H@WQO]PA  
allocation letter 拨款信件 )hai?v~g  
allocation of fund 分配款项；预留款项 &g<`i
{_  
allocation of profit 利润分配；溢利分配 iP~dH/B|v  
allocation warrant 拨款令 CiGN?1|  
allotment 分配；配股 }~28UXb23  
allotment notice 股份配售通知；配股通知 gJ>HFid_C  
allotment of shares 股份分配 &vp0zYd+v  
allowable 可获宽免；免税的 #FV(a~  
allowable business loss 可扣除的营业亏损 DweWFipyPi  
allowable expenses 可扣税的支出 ba  
allowance 免税额；津贴；备抵；准备金 XL7jUi_4:L  
allowance for debts 债项的免税额 W=~H_L?/  
allowance for depreciation by wear and tear 耗损折旧免税额 I:aG(8Bi)H  
allowance for funeral expenses 殡殓费的免税额 4hv'OEl  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 QYL ';  
allowance for repairs and outgoings 修葺及支出方面的免税额 J;wA  
allowance to debtor 给债务人的津贴 ~L'}!' &.  
alteration of capital 资本更改 aJDu_  
alternate trustee 候补受托人 r8~U@$BBK  
amalgamation 合并 S&P5##.u`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 b#C"rTw  
ambit of charges 征税范围；收费范围 N7xkkAS{  
amended valuation 经修订的估值 `&U ['_%  
American Commodities Exchange 美国商品交易所 1v&!`^G99j  
American Express Bank Limited 美国运通银行 IczEddt@'  
American Stock Exchange 美国证券交易所 G#! j`  
amortization 摊销 _dEf@==  
amount due from banks 存放银行同业的款项 -j9R%+YW<  
amount due from banks abroad 存放海外银行同业的款项 \(LHcvbb  
amount due from holding companies 控股公司欠款 WiL~b =fT  
amount due from local banks 存放本港银行同业的款项 jL)aU> kN  
amount due to banks 银行同业的存款 4>^ %_Xj[  
amount due to banks abroad 海外银行同业的存款 <u"#Jw/VP  
amount due to holding companies 控股公司存款 gGU3e(!Uc  
amount due to local banks 本港银行同业的存款 V@K}'f~  
amount due to outport banks 外埠银行同业的存款 *#;rp~  
amount for note issue 发行纸币的款额 8X]j;Rb  
amount of bond 担保契据的款额 JCZJ\f*EZ  
amount of consideration 代价款额 9=I(AYG{m  
amount of contribution 供款数额 'F
+O+-p+  
amount of indebtedness 负债款额 hk&p+NV!  
amount of principal of the loan 贷款本金额
\'"q6y  
amount of rates chargeable 应征差饷数额 k 9Kv  
amount of share capital 股本额 N1(}3O  
amount of sums assured 承保款额 (w% hz']  
amount of variation 变动幅度 *(d^k;  
amount of vote 拨款数额 +.HQ+`8z]  
amount payable 应付款额 Q;5'I3w  
amount receivable 应收款额 AJ:@c7:eS  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 NnSI=M  
analysis 分析 =W !m`  
ancillary risk 附属风险 ;wprHXjq  
annual account 周年帐目；周年帐目报表；年度决算；年结 Ze Shn  
annual accounting date 年结日期 EGGy0ly  
annual allowance 每年免税额；年积金；年度津贴；年津 +U%lWE%  
annual balance 年度余额 Zml9ndzT  
annual disposable income 每年可动用收入 ,-DE;l^Q=  
annual estimates 周年预算 9LJ/m\bi  
annual fee 年费 &"C1XM  
annual general meeting 周年大会 e@^}y4 C  
annual growth rate 年增率；每年增长率 ieS
5*@^k  
annual long-term supplement 长期个案每年补助金 oRWsi/Zf  
annual pensionable emolument 可供计算退休金的年薪 |klL KX&  
annual report 年报 p7H*Ff`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 PLo.q|%  
annual return 周年报表；周年申报表；每年报税表格 6o A0a\G'  
Annual Return Rules 《周年报表规则》 ~?b(2gn  
annual review of consumer prices 每年消费物价回顾 a/)TJv  
annual roll-forward basis 逐年延展方式 JG}U,{7(  
annual salary 年薪 JBUJc  
annual statement 年度报表；年度决算表 "l +Jx|h\  
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 V(!b!i@  
annuitant 年金受益人 V`fh,(:  
annuity 年金 S-f3rL[?  
annuity contract 年金合约 9'5,V{pj  
annuity on human life 人寿年金 \HK#d1>ox  
antecedent debt 先前的债项 l3iL.?&Pa  
ante-dated cheque 倒填日期支票 R?&S]?H  
anticipated expenditure 预期开支 .=@M>TZM  
anticipated net profit 预期纯利 Vj?.'(  
anticipated revenue 预期收入 5&9(d_#H  
anti-inflation measure 反通货膨胀措施 U5Ho? `<  
anti-inflationary stance 反通货膨胀立场 =$`DBLX   
apparent deficit 表面赤字 / V{w<  
apparent financial solvency 表面偿债能力 < m9O0  
apparent partner 表面合伙人 ^~`8 - TE  
application for personal assessment 个人入息课税申请书 ([9h.M6v  
application of fund 资金应用 ryn)  
application to release as liquidator and to destruct the books of accounts and documents J0=`n(48B  
申请免除清盘人职务及毁灭帐簿与文件 zw5~|<  
appointed actuary 委任精算师 f1~3y}7^Jq  
appointed auditor 委任核数师；委任审计师 WX\%FJ  
appointed trustee 委任的受托人 Gg.w-&  
appointer 委任人 s~]nsqLt9p  
apportioned pro rata 按比例分摊 |y:DLsom?i  
apportionment 分配；分摊 nO|S+S_9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Dh9-~}sW'  
apportionment formula 分摊方程式 M3t_!HP}!  
apportionment of estate duty 遗产税的分摊 NI^Y%N  
appraisal 估价；评估 !<YRocQY  
appreciable growth 可观增长 )$]+R
?v  
appreciable impact 显着影响 AV2q*  
appreciable increase 可观增长 X ]a>  
appreciation 增值；升值 S|>Up%{n[  
appreciation against other currencies 相对其他货币升值 rL,)Tc|"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s?6 7@\  
appreciation tax 增值税 `riv`+J{s  
appropriation 拨款；拨用；拨付 x!$,Hcph,  
appropriation account 拨款帐目 0zTv'L  
Appropriation Bill 拨款法案 pJv?  
appropriation-in-aid system 补助拨款办法 Qrt8O7&('  
approved assets 核准资产 \YKh'|04  
approved basket stock 认可一篮子证券 _L=vK=,  
approved budget 核准预算 hx2C<;s4  
approved charitable donation 认可慈善捐款 "yz\p,  
approved charitable institution 认可慈善机构 V!opnLatYS  
approved currency 核准货币；认可货币 G/8xS=  
approved estimates 核准预算 P5d@-l%}  
approved estimates of expenditure 核准开支预算 qIqk@u  
approved overseas insurer 核准海外保险人 5{u6qc4FW  
approved overseas trust company 核准海外信托公司 v]BQIE?R /  
approved pooled investment fund 核准汇集投资基金 u:S@'z>  
approved provident fund scheme 认可公积金计划 ;OPCBdr  
approved provision 核准拨款 6>L.)V  
approved redeemable share 核准可赎回股份 EU@mrm?  
approved regional stock 认可地区性证券 D}061~zb$  
approved retirement scheme 认可退休金计划 V%0.%/<#5  
approved subordinated loan 核准附属贷款 "{Bek<  
arbitrage 套戥；套汇；套利 ATzNV=2s  
arbitrageur 套戥者；套汇者 23f[i<4e  
arbitrary amount 临时款项 -+9x 0-P  
arrangement 措施；安排；协定 3N bn|_`(  
arrears 欠款 wqwJpWIe  
arrears of pay 欠付薪酬 @\DD|o67  
arrears of revenue 逾期未收税款；逾期未收的帐项 _ <;Q=?'*  
articles of association 组织章程；组织细则；组织章程细则 9V66~Bf5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ommKf[h%i  
ascertainment of profit 确定利润 C}h@El  
"Asia Clear" “亚洲结算系统” -PnC^r0L$  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 KyyG8;G%  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 jccW8g~ ~  
Asian Development Fund [ADF] 亚洲发展基金 bSr 'ji  
Asian dollar bond 亚洲美元债券 O|>1~^w  
Asian dollar market 亚洲美元市场 -/-6Td1JY>  
Asian dollar rate 亚洲美元利率 fMQ*2zGu95  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ZW?7g+P  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,OKM\N,  
asked price 沽盘；喊价；索价；卖方报价 Wv0'?NL.  
assessable income 应评税入息 ;ULC|7rL  
assessable loss 应评税亏损 [)3 U])w/  
assessable profit 应评税利润 X}*o[;2G  
assessable value 应评税值 @g75T`N  
assessed profit 估定利润 Hk]BC
 
assessed value 经评估价值 B\_u${C  
assessment 评税；评定；估价；评税单 UPKi/)C;  
assessment number 评税编号；估价编号 t%U[\\ic  
assessment of additional tax 补加税评税 VWshFI  
assessment of performance 业绩评估；实绩评价 M?B(<j1Ri  
Assessor 评税主任 >fye^Tx  
asset price bubbles 资产价格泡沫 pIu H*4Vz  
asset-backed securities 具资产保证的证券 %;Z bQ9  
assets accretion 资产增值 X[Ek'=}  
assets and liabilities 资产与负债 ~RXpz-Ye  
assets betterment statement 资产递增表；资产改进表 -WUYE  
assets lending 实物放款；有抵押贷款 zcB2[eaV  
assets of the company passing on the death 死者去世时转移的公司资产 Q$)|/Y))  
assets pledged as security for liabilities 用作负债抵押的资产 #Q3PzDfj  
assets portfolio 资产投资组合 Tdwwtbe  
assets price 资产价格 I/Jp,~JT*  
assets quality 资产质素 + |qfgi  
assets realization 资产变现 HqdJdWl#"  
assets refinancing arrangement 资产再集资安排 &^IcL!t[  
assets securitization 资产证券化 *>'2$me=  
assets situated outside Hong Kong 在香港以外地方的资产 JYd7@Msfc  
assets stripping 削减资产；拆卖资产 atf%7}2  
assets value 资产值 )@qup _M@  
assignee 承让人 5Vi]~dZu7  
assignment 转让；转让书；转让契 ^ L^F=qx  
assignment of interest 权益转让 tQ~<i %;  
assignment of letters patent and trade mark 专利证书及商标转让 20VVOnDY  
assignment of property 物业转让；物业转让书 {KDgK  
assignment right 转让权 v (ka,Dk3  
assignor 转让人 8*yo7q&  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 lKEX"KQ!  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 g(<T u^F  
associate member 附属会员 23-t$y]  
associated body corporate 相联法人团体  gt_XAH  
associated company 相联公司；联属公司 <'[Ku;m  
associated corporation 相联法团 &|N%#pYS  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] :,kU#eZ$-  
公认会计师公会〔英国〕 A=%k/  
Association of Futures Exchange Brokers 香港期货经纪协会 JA)o@[lF  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Ka]@[R6
e  
association of underwriters 承保人组织 %f(S'<DhC  
assumption of control 接管 e8WEz 4r_  
assurance 担保；保险；转易；转易书 #9`rXEz  
assurance of interest 权益的转易 S= -M3fP~  
at 19XX price 按一九ＸＸ年价格计算 W7L+8LU;  
at a discount 按赔价计算；按贴水价格计算；打折扣 fpvvV(  
at a premium 按溢价计算；按升水价格计算 :)p)=c8%  
at call 通知付款；按通知 #, Q}NO#vT  
at constant market price 按固定市价计算 I1)-,/nEjg  
at constant price 按固定价格计算 b,sGq  
at cost 按成本计算 hOPe^e"  
at current market price 按当时市价计算；按现时市价计算 lc[XFc  
at current price 按当时价格计算；按现时价格计算 94|yvh.B  
at factor cost 按要素成本计算；按生产要素成本计算 ?j/kOD0  
at money-of-the-day price 按付款当日价格计算 XDk'2ycv  
at or better 按指定或较佳价位〔买卖指令〕 >z=Ou<,  
at par 按面值计算；平价 E
Z"bW  
at sight 见票即付 lq>pH5x  
at the close 按收市盘 Yb[n{.%/g  
at the opening 按开市盘 F7{R~mS;  
attestation 见证；见证条款 (*,8KLV_i  
at-the-money option 平价期权 p9-0?(]  
attorney 受权人；受托代表人 1E8H%2$ V  
attornment 新拥有人承认书 bD35JG^&i  
attributable profit 可归属利润 ImIqD&a-h  
attributable share value 可归属股份价值 4xm&pQo{V6  
Auckland Stock Exchange 奥克兰证券交易所 iJdP>x  
auction 拍卖 6eQsoKK  
auctioneer 拍卖商 +UxI{,L  
audit 审计；核数 9ilM@SR  
Audit Commission 审计署 n]+.  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] EeCFII  
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〕 -~ 0] 7Cpl  
audit review 帐目审查 ^7uX$  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 }A|))Ao
|  
audited account 审计帐目；经审计的帐目 +W9]ED  
audited annual account 经审计的周年帐目 {j?7d; 'j  
audited balance sheet 经审计的资产负债表  tPA:_  
auditor 核数师；核数主任；审计师 9\v.qo.  
auditor's certificate 核数师证明书；审计师证明书 0[/vQ+O]2  
auditor's report 核数师报告；审计师报告 9e~WK720=  
Aussie bond 澳元债券 s~^*+kq  
austerity budget 紧缩预算 HsnG4OE  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 cw;co@!$  
Australia All Ordinaries Index 澳洲所有普通股票指数 W;q+,Io  
Australian Dollar [AUD] 澳元 #vQ?  
Australian Options Market 澳大利亚期权市场 )1f+ld%R  
Australian Securities Commission 澳洲证券事务监察委员会 #{x5L^v>]  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 "u;YI=+  
Australian Stock Exchange 澳大利亚证券交易所 exQ#<x*  
Austrian Schilling [ATS] 奥地利先令 FI{AZb_'  
authentication 认证；鉴证 hK(t
Pl$  
authority to purchase 委托购买证；委购书 ,/&Z3e  
authorization 认可；核准；授权；授权书 e_/x&a(i8  
authorization by direction 指示授权 tMFsA`ng  
authorization by instruction 指令授权 WfG(JJ  
authorization by warrant 令状授权 j0FW8!!-g  
authorization of unit trust 单位信托的认可 xc;DdK=1X  
authorized agent 指定代理人 txq~+'A:+  
authorized capital 法定资本 ` W4dx&  
authorized clerk 出市员 j
Wvtv ng  
authorized dealer 认可交易商 W"Q!|#;l.  
authorized financial institution 认可财务机构 3]/.\(2  
authorized fund 认可基金 z(me@P!D~  
authorized fund house 获授权的基金公司；认可基金公司 5
y   
authorized institution 认可机构 _s+c+]bO  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ]p]UTCo!'  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 9tK>gwb  
authorized insurer 获授权保险人；获认可承保人 d~@q%-`lA  
authorized investment 特准投资项目 d(7NO;S8  
authorized person 获授权人 0xCz'mJ  
authorized representative 获授权代表 ^Kqf~yS%  
authorized share capital 法定股本 J}TfRrf  
automated quotation system 自动报价系统 /0lC KU!=  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] +xp]:h|  
自动交易系统〔香港期货交易所有限公司〕 -(#-I$z  
automatic adjustment mechanism 自动调整机制 zizk7<?L.  
automatic adjustment system 自动调整系统 iW;i
!,  
Automatic Clearing House 自动票据交换所 Zx{96G+1  
automatic exchange rates accumulation system 自动化汇率累集系统 ?Elg?)os  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 -M4p\6)Ge  
automatic teller machine [ATM] 自动柜员机 s-rfS7;  
autopay 自动转帐 T3N"CUk  
available assets 可用资产 sJZ!sznn  
available fiscal reserve 现存财政储备 s0C:m  
available profit 可用利润 =o^|bih  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 CO^Jz  
average 平均；平均数；海损 |`O7nOM  
average basic salary 平均基本薪金 @r;wobt  
average consumer expenditure 平均消费开支；一般消费开支 ".U^ifF  
average cost 平均成本 Vz%OV}\  
average cost of land production 增辟土地平均成本 }Ln@R~[  
average daily turnover 平均每日成交额 '6-$Xq0^E  
average daily wage rate 平均每日工资率 {fDTSr?/  
average expenditure pattern 平均开支模式 N|:'XwL  
average growth rate 平均增长率 j9R6ta3\l  
average net fixed assets 固定资产平均净值 S%mfs!E>  
average of relatives 相对价格平均数 nFM@@oA  
average price 平均价格 '#\1uXM1U?  
average propensity to consume 平均消费倾向；一般消费倾向 / T c=  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Ev9>@~^  
average rate 平均率 iL]'y\?lv  
average revenue 平均收入；平均收益 l7}g^\I  
average stock 平均库存；平均存货 r&3pM2Da}  
average yearly rent 平均年租 \7v)iG|#G&  
avoidance of double taxation 避免双重课税 E JK0  
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 {zLhiUH a0  
O9M{  ).  
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