一些有用的会计术语(也不知道发的地方对不对)A

A: sk39[9  
A share Ａ股；甲类股份 Zw0KV%7hD  
abatement of tax 减税；减扣免税额 Yft [)id  
ABN AMRO Bank N.V. 荷兰银行 C}mhnU@  
above-the-line expenditure 线上项目支出；经常预算支出 ,H+Y1N4W(  
above-the-line receipt 线上项目收入；经常预算收入 U[x$QG6m!  
ABSA Asia Limited 南非联合亚洲有限公司 E
|c(#P{  
absolute change 绝对数值变更 1k4\zVgi  
absolute expenditure 实际开支 %_5#2a  
absolute guideline figure 绝对准则数字 B;(U?gC  
absolute interest 绝对权益 1Y$%| `  
absolute order of discharge 绝对破产解除令 ,Kj>F2{  
absolute profit margin 绝对利润幅度 a)pc+w#  
absolute value 实值；绝对值 mbkt7. ,P  
absolutely vested interest 绝对既得权益 KF+r25uy[+  
absorbed cost 已吸收成本；已分摊成本 a
UEr& $  
absorption 吸收；分摊；合并 AH&RabH2  
absorption rate 吸收率；摊配率；分摊率 uthW AT &  
ACB Finance Limited 亚洲商业财务有限公司 AE~a=e\x  
acceptable form of reciprocity 合理的互惠条件 z8t;jw  
acceptable rate 适当利率；适当汇率 Fnak:R0  
acceptance agreement 承兑协议 pZ|{p{_j  
acceptance for honour 参加承兑 3JQ7Cc>  
acceptor 承兑人；接受人；受票人 xtP:Q9!N  
acceptor for honour 参加承兑人 EOu[X'gLr  
accident insurance 意外保险 ) dk|S\  
Accident Insurance Association of Hong Kong 香港意外保险公会 9!X3Cv|+L  
accident insurance scheme 意外保险计划 uOzoE_i
 
accident year basis 意外年度基准 B_ict)}ld  
accommodation 通融；贷款 !xck ~EAS  
accommodation bill 通融票据；空头票据 Z[*unIk  
accommodation party 汇票代发人 p=nbsS~":  
account balance 帐户余额；帐户结余 5Z_C(5)/Y  
account book 帐簿 zTB&Wlt  
account collected in advance 预收款项
^zV_vB)n  
account current book 往来帐簿 C\5G43`  
account of after-acquired property 事后取得的财产报告 QyVAs;  
account of defaulter 拖欠帐目 )S+fc=  
account payable 应付帐款 D#1R$4M=  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Og%Y._  
account receivable 应收帐款 &j1-Ouy  
account receivable report 应收帐款报表 J1I,;WGf  
account statement 结单；帐单；会计财务报表 njxLeDe-  
account title 帐户名称；会计科目 aBReIK o  
accountant's report 会计师报告 :<zIWje  
Accountant's Report Rules 会计师报告规则 H5Eso*v@  
accounting and auditing procedure 会计与审计程序；会计与核数程序 :5&D6  
Accounting Arrangements 《会计安排》 37kFbR@x  
accounting basis 会计基础 li3,6{S
#  
accounting by Official Receiver 破产管理署署长呈交的帐目 .o`Io[io  
Accounting Circular 《会计通告》 RVm-0[m}  
accounting class 会计类别 o 7kg.w|  
accounting date 记帐日期；会计结算日期 #&kj>  
accounting for money 款项核算 MwRLv,&"  
Accounting Officer 会计主任 *h0D,O"0  
accounting period 会计报告期；会计期
RN-gZ{AW  
accounting policy 会计政策；会计方针 1i$VX|r  
accounting practice 会计惯例 f#:3TJV  
accounting principle 会计准则 %f&Y=  
accounting record 会计记录 HBe*wkPd  
accounting report 会计报告 uT,i&  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 [5L?#Y  
Accounting Society of China 中国会计学会
1-E6ACq  
accounting statement 会计报表 i,ZEUdd*_  
accounting system 会计制度；会计系统 2k<#e2  
accounting transaction 会计事项；帐务交易 7OmT^jV2  
accounting treatment 会计处理 *tj(,:!  
accounting year 会计年度 I{dy,\p  
accretion 增值；添加 j36YIz$a  
accrual 应计项目；应累算数目 Z}!'fX."  
accrual basis 应计制；权责发生制 GgY8\>u  
accrual basis accounting 应计制会计；权责发生制会计 #fa,}aj  
accrue 应累算；应计 ;GG,Z#\m  
accrued benefit 应累算利益 =>5Lp  
accrued charges 应计费用 BM?!?  
accrued cumulative preference share dividend 应累算的累积优先股股息 fdKE1,;  
accrued expenses 应累算费用 +_fFRyu>  
accrued interest payable 应付利息；应计未付利息 #d,)Qe[  
accrued interest receivable 应收利息；应计未收利息 ![K\)7iKo  
accrued right 累算权益 JS ^Cc
  
accruing profit 应累算的利润 &Iy5@8  
accumulated fiscal reserve 累积财政储备 s9sl*1n1m`  
accumulated profit 累积利润；滚存溢利 nu+K N,3R"  
accumulated reserve 累积储备 /xJD/"Y3&  
accumulation of surplus income 累积收益盈余 w*XM*yJHU  
acquired assets 既得资产 4Pc-A  
acquisition 收购；购置；取得 wJ2cAX;"  
acquisition cost 购置成本 nE8z1hBUq  
acquisition expenses 购置费用 ^L$`)Ja  
acquisition of 100% interest 收购全部股权 VnW6$W?g  
acquisition of control 取得控制权 bdstxjJ`  
acquisition of fixed assets 购置固定资产 hQx*#:ns  
acquisition of shell “买壳” +'gO%^{l  
acquisition price 收购价 BkB_?^Nv8  
act of God 天灾 f> Jj5he/  
acting partner 执事合伙人 Rs"=o>Qu  
active market 买卖活跃的市场；交投畅旺的市场；旺市 6agG*
x  
active partner 积极参与的合伙人 {rMf/RAE  
active trading 交投活跃 36OQHv;&  
actual circulation 实际流通 B1|nT?}J(  
actual cost 实际成本 xK_UkB-$i  
actual expenditure 实际开支；实际支出 z9IW&f~~P  
actual income 实际入息；实际收入；实际收益 9k71h`5  
actual market 现货市场 `{{6vb^g  
actual price 现货价；实际价格 UZs '[pm)  
actual profit 实际利润 cJ$jU{}  
actual quotation 实盘；实际价位；实际报价 9*s8%pL  
actual year basis 按实际年度计算 | CFG<]  
actuals 实货
n~yHt/T  
actuarial investigation 精算调查 cy,6^d  
actuarial principle 精算原则 n(Nu
 
actuarial report 精算师报告 q]: 72+  
Actuarial Society of Hong Kong 香港精算学会  sG#Os  
actuarial valuation 精算师估值 =JE<oVP8  
actuary 精算师 wicsf<]  
ad referendum agreement 暂定协议；有待覆核的协定 #Q7:Mu+  
ad valorem duty 从价税；按值征税 L^t%p1R  
ad valorem duty system 从价税制 .B~yI3D`M  
ad valorem fee 从价费 B)@X
z<Q  
ad valorem tariff 从价关税 rT4Q^t"  
additional allowance 额外免税额 aP
xSC>p  
additional amount for unexpired risk 未过期风险的额外款额 9~Sa7P  
additional assessable profit 补加应评税利润 ]>)shH=Yx
 
additional assessment 补加评税 7WmLC  
additional commitment 额外承担 H][TH2H1  
additional commitment vote 额外承担拨款 :MF`q.:X  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 `uPO+2  
additional dependent parent allowance 供养父母额外免税额 xL_QTj  
additional provision 额外拨款 wry`2_c  
additional stamp duty 附加印花税 ."dT6uE  
additional tax 补加税罚款；补加税款 9
J7yR}2-F  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 5(CInl  
adjudged bankrupt 被裁定破产 YG0/e#5  
adjudicated bankrupt 裁定破产人 BEb?jRMjLg  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Xxh^4vKjX  
adjudication of bankruptcy 裁定破产；宣告破产 2H$](k?   
adjudication of insolvency 裁定无力偿还债务 =Ks&m4  
adjusted actual 经调整的实数；调整后的实数 UNb7WN  
adjusted current assets 经调整的流动资产；调整后的流动资产 TU_'1  
adjusted figure 经调整的数字；调整后的数额 JzN "o'  
adjusted liabilities 经调整的负债；调整后的负债 WDxcV%  
adjusted loss 经调整的亏损；调整后的亏损 yWZ_  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 [x7Rq_^  
adjusted profit 经调整的利润；调整后的利润 gnN>Rl 5_  
adjusted surplus 经调整的盈余额；调整后的盈余额 !
U@ETo  
adjusted value 经调整的价值；调整后的价值 NqF*hat  
adjustment 调整；修订；理算〔保险〕 KtAEM;g  
adjustment centre 调剂中心 [\Wl~ a l  
adjustment lag 调整过程的时间差距；调整时差 moFrNcso  
adjustment mechanism 调整机制 Jk}3c>^D  
adjustment of loss 亏损调整 cG0)F%?X?  
adjustment process 调整过程；调整程序 ^NU_Tp:2^  
adjustment range 调整幅度 \,NT5>  
administered exchange rate 受管制汇率 BDfMFH[1  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 X_X7fRC0  
administration expenses 行政费用 gHp4q!SJ7  
administration fee 手续费；行政费 <fBJ@>  
administration in bankruptcy 破产管理 tBzE(vW  
administration order 遗产管理令 [K
#$
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administrator 管理人；遗产管理人 JQbaD-  
administrator of the estate 遗产管理人 +?6]Vu&|f  
admission of debt 债项承认书 SPb`Q"  
admission of proof 接纳债权证明 4Wz1O$*  
advance 放贷款项；垫付款项；预支款项；预付款项 pSQ2wjps  
advance account 暂支帐目；预付款帐户 5u9lKno  
advance compensation 预付补偿金 c(Y~5A{TXO  
advance from shareholder 股东垫款 m %+'St|qr  
advance pending reimbursement 预支以待日后付还 qh>An;:u  
advanced economy 先进经济体系 4IZAJqw(*  
advancement 预付；预付财产 _s#J\!F  
advances warrant 垫款令 @dK_w'W  
advancing 贷出 lW-G]V  
adverse balance 逆差 A ,0}bFK  
adverse exchange 逆汇 Oq<3&*  
advertisement addressed to shareholders 在报章刊登的致股东通告 !8|r$mN8  
advice for collection 托收通知书 bhRa?wuoY  
advice of drawing 提款通知书；汇票通知书 :I?lT2+ea  
advice of payment 付款通知 *j(fk[,i  
Advisory Committee [Securities and Futures Commission] 4S>#>(n7=  
谘询委员会〔证券及期货事务监察委员会〕 Q3+%8zZI  
Advisory Committee on Diversification 经济多元化谘询委员会 zhow\l2t}  
affidavit 誓章；遗产申报誓章 bh8GP]*E|  
affidavit of no receipt 述明无收款的誓章 ]GR
VU  
affiliate 联号；联营公司；附属公司 hs+)a%A3G  
affiliated company 附属公司；联号；联营公司 .&]3wB~  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 x!S}Y"  
affordability 负担能力 FiReb3zR  
African Development Bank [AfDB] 非洲开发银行 ]{i0?c  
after-acquired property 事后取得的财产 =zAFsRoD_B  
after-hours dealing 市后交易 ?8grK  
after-tax profit 税后盈利；税后利润；税后溢利 =\8 x  
agency agreement 代理协议 )$Ib6tYY
 
agency expenses 代理机构的开支 ]Y$Wv9S6  
agency fee 代理费 \l0!si  
Agency Law 《代理法》 h] )&mFiE"  
agent 代理人；承销人 &/' O?HWl  
agent of company 公司代理人 jm&[8ApW  
agent's fee 代理人费；经纪费 .3+8Ip#z  
aggregate 总计；总数；总体数字 ,>(X}Q  
aggregate amount 总款额；总额 zuMz6#aCC8  
aggregate assets and liabilities 总体资产与负债 `TF3Ho\MC  
aggregate at constant price 按固定价格计算的总体数字 -[>J"l  
aggregate demand 总需求 sDgo G  
aggregate gross position 总持仓量 .y
To)t  
aggregate limit 总限额 y<IHZq`
C3  
aggregate of salaries tax 合计薪俸税 L6qK3xa}  
aggregate performance 总体表现；总体业绩 L1lDDS#  
aggregate supply 总体供应 F_@` <d!  
aggregate surplus 总盈余 %eHr^j~w$  
aggregate total 整体总额 LmsPS.It  
aggregate value 总值；合计价值 -2laM9Ed  
aggregated basis 合计基准 }<
2|6 {  
aggregated net chargeable income 合计应课税入息实额 v^/<2/E"?4  
aggregation 合并计算；合计；总和 h3>u[cX%  
aggregation of incomes of husband and wife 夫妇入息合并计算 b't6ekkN  
aggregation of property 财产的总和 :L:] 3L  
agio 差价；贴水 R^@`]dX$  
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》 &>.QDO  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment :O,,fJ<x.O  
《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》 uUBUUr  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment S~z$=IiB  
《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》 H,;ZFg/v8  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment n~>b}DY  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 H^B,b!5i  
agreement for a settlement 授产协议 xV`)?hEXFh  
agreement for assignment 转让协议 hms Aim9i  
agreement for sale 售卖协议；买卖协议 "{S4
YA  
agreement for sale and purchase 买卖协议 *.$ov<E.  
agreement for the payment of interest 支付利息协议 &j'k9C2p  
agreement for the repayment of money 还款协议 \l[AD-CZPh  
agreement of reinsurance 再保险协议 N-}OmcO]e  
Agricultural Bank of China 中国农业银行 XkW@"pf&Fh  
air passenger departure tax 飞机乘客离境税 @/01MBs;  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 b<r*EY  
airport tax 机场税 [r]<~$  
alcohol duty 酒精税 8j]QnH0&  
alienation 让与；让渡；转让 C2iOF/4  
alimony 生活费；赡养费 m=pH G  
All Ordinaries Index [AOI] 所有普通股指数 jtpk5 fJB  
all risks 全险；综合险 ept:<!4  
All Sales Record for Stock Market 《股票市场成交报告》 {9@E[bWp#  
Allied Capital Resources Limited 新联财务有限公司  .;vd  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 \Ff]}4  
allocation letter 拨款信件 \Ym$to  
allocation of fund 分配款项；预留款项 0^2e^qf  
allocation of profit 利润分配；溢利分配 5M8   
allocation warrant 拨款令 /f. ,xs!  
allotment 分配；配股 Cx) N;x  
allotment notice 股份配售通知；配股通知 h4slQq~K  
allotment of shares 股份分配 )=N.z6?  
allowable 可获宽免；免税的 )zP"Uuu  
allowable business loss 可扣除的营业亏损 L^s?EqLXS  
allowable expenses 可扣税的支出 F')E)tV  
allowance 免税额；津贴；备抵；准备金 \"yR[.Q?   
allowance for debts 债项的免税额 EO",|V-  
allowance for depreciation by wear and tear 耗损折旧免税额 O9N%dir  
allowance for funeral expenses 殡殓费的免税额 S]&i<V1qX  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Jx&+e,OST  
allowance for repairs and outgoings 修葺及支出方面的免税额 x41t=E](  
allowance to debtor 给债务人的津贴 H0Sm4  
alteration of capital 资本更改 b?9'-hK<  
alternate trustee 候补受托人 (d <p
xx  
amalgamation 合并 2<2a3'pG  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v!mP9c j  
ambit of charges 征税范围；收费范围 k[1[Y{n.  
amended valuation 经修订的估值 s, #$o3  
American Commodities Exchange 美国商品交易所 <dk9n}y<,  
American Express Bank Limited 美国运通银行 !C.{nOfyv  
American Stock Exchange 美国证券交易所 G<*h,'B  
amortization 摊销 ,=%c e  
amount due from banks 存放银行同业的款项 [h\_yU[P  
amount due from banks abroad 存放海外银行同业的款项 7vH4}S\ q  
amount due from holding companies 控股公司欠款 .L]2g$W\p  
amount due from local banks 存放本港银行同业的款项 brn>FFAwO  
amount due to banks 银行同业的存款 @:9mTP7  
amount due to banks abroad 海外银行同业的存款 gr>FLf   
amount due to holding companies 控股公司存款 #)6 bfyi-  
amount due to local banks 本港银行同业的存款 b\t@vMJ  
amount due to outport banks 外埠银行同业的存款 .R^]<b:`  
amount for note issue 发行纸币的款额 &)~LGWBdC  
amount of bond 担保契据的款额 xA}{ZnTbN  
amount of consideration 代价款额 i079 V  
amount of contribution 供款数额 @6b;sv1W  
amount of indebtedness 负债款额 SYOU&*  
amount of principal of the loan 贷款本金额 ?N%5c%oF  
amount of rates chargeable 应征差饷数额 mvtuV`  
amount of share capital 股本额 Ga*  
amount of sums assured 承保款额 URTJA<r8D  
amount of variation 变动幅度 61TL]S8  
amount of vote 拨款数额 6z67%U*8r  
amount payable 应付款额 KkHlMw
v  
amount receivable 应收款额 lo>:S1  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4MgG]  
analysis 分析 Lhgs|*M  
ancillary risk 附属风险 g{7?#.7  
annual account 周年帐目；周年帐目报表；年度决算；年结 ><@& &u.  
annual accounting date 年结日期 'Cywn^Ym#  
annual allowance 每年免税额；年积金；年度津贴；年津 %__.-;)o  
annual balance 年度余额 JnH5v(/  
annual disposable income 每年可动用收入 6tM@I`l  
annual estimates 周年预算 Xb*>7U/'T  
annual fee 年费 VqB9^qJ]!  
annual general meeting 周年大会 Z
Ozyf/?.  
annual growth rate 年增率；每年增长率 rmnnV[@o  
annual long-term supplement 长期个案每年补助金 k1WyV_3  
annual pensionable emolument 可供计算退休金的年薪 ]0p*EB=C*  
annual report 年报 %{P." ki  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -| t|w:&  
annual return 周年报表；周年申报表；每年报税表格 v-Uz,3  
Annual Return Rules 《周年报表规则》 gkv,Om  
annual review of consumer prices 每年消费物价回顾 e}"k8 ./  
annual roll-forward basis 逐年延展方式 1]jUiX=T  
annual salary 年薪 E!>l@ ki  
annual statement 年度报表；年度决算表 ~_SVQ7P  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 4b$m\hoN  
annuitant 年金受益人 tgm(tDL  
annuity 年金 ngaQa-8w  
annuity contract 年金合约 ),I7+
rY  
annuity on human life 人寿年金 gq?~*4H  
antecedent debt 先前的债项 >z8y L+  
ante-dated cheque 倒填日期支票 }4I;<%L3`  
anticipated expenditure 预期开支 n!XSB7d~X  
anticipated net profit 预期纯利 d e~3:  
anticipated revenue 预期收入 s!BZrVM%I`  
anti-inflation measure 反通货膨胀措施 t+SLU6j,  
anti-inflationary stance 反通货膨胀立场 v{>9&o.J  
apparent deficit 表面赤字 $S!WW|9j.  
apparent financial solvency 表面偿债能力 #*K!@X  
apparent partner 表面合伙人 X<$8'/p r  
application for personal assessment 个人入息课税申请书 kC6s_k  
application of fund 资金应用 qfEB VS(  
application to release as liquidator and to destruct the books of accounts and documents N6-bUM6%I  
申请免除清盘人职务及毁灭帐簿与文件 E;x~[MA  
appointed actuary 委任精算师 K,GX5c5  
appointed auditor 委任核数师；委任审计师 ;%aWA  
appointed trustee 委任的受托人 ?"qS%EH  
appointer 委任人 
_
^0)T@  
apportioned pro rata 按比例分摊 }\\6"90g*  
apportionment 分配；分摊 T]J#>LBd  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zzBqb\Ky  
apportionment formula 分摊方程式 'Xzi$}E D  
apportionment of estate duty 遗产税的分摊 ^-7{{/  
appraisal 估价；评估 S1n'r}z8  
appreciable growth 可观增长 Y~bGgd]T  
appreciable impact 显着影响 su]ywVoRT  
appreciable increase 可观增长 (wsvj61  
appreciation 增值；升值 mkmVDRK  
appreciation against other currencies 相对其他货币升值 4&LoE~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 x@>^c:-f  
appreciation tax 增值税 O/R>&8R$  
appropriation 拨款；拨用；拨付 y0XI?Wr  
appropriation account 拨款帐目 } "ts  
Appropriation Bill 拨款法案 6Bm2_B  
appropriation-in-aid system 补助拨款办法 ,o j\=2  
approved assets 核准资产 0<S(zva7([  
approved basket stock 认可一篮子证券 6ypqnOTr  
approved budget 核准预算 V_7xXuM/  
approved charitable donation 认可慈善捐款 :`P;(h  
approved charitable institution 认可慈善机构 T)B1V,2j=  
approved currency 核准货币；认可货币 *`V-zD  
approved estimates 核准预算 pBu~($%d  
approved estimates of expenditure 核准开支预算 DV~1gr,\  
approved overseas insurer 核准海外保险人 4==LtEp  
approved overseas trust company 核准海外信托公司 \ow0Y>  
approved pooled investment fund 核准汇集投资基金 #TSLgV'U  
approved provident fund scheme 认可公积金计划 W(tXq  
approved provision 核准拨款 0Z{(,GU  
approved redeemable share 核准可赎回股份 )p;gm`42oY  
approved regional stock 认可地区性证券 $yb8..+  
approved retirement scheme 认可退休金计划 Q-N.23\1  
approved subordinated loan 核准附属贷款 JZ=a3)x"  
arbitrage 套戥；套汇；套利 H{T)?J~  
arbitrageur 套戥者；套汇者 7u^6`P  
arbitrary amount 临时款项 Gu_Rf&:  
arrangement 措施；安排；协定 0IM#T=V  
arrears 欠款 D r$N{d  
arrears of pay 欠付薪酬 5OUe|mS  
arrears of revenue 逾期未收税款；逾期未收的帐项 {\e wf_pFk  
articles of association 组织章程；组织细则；组织章程细则 g)iSC?H  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Lsozl<@  
ascertainment of profit 确定利润 DEC,oX!bI1  
"Asia Clear" “亚洲结算系统” yMa5?]J
 
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 SVo`p;2r  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 T't^pO-`  
Asian Development Fund [ADF] 亚洲发展基金 93(  
Asian dollar bond 亚洲美元债券 }a_: oR  
Asian dollar market 亚洲美元市场 m"vV=6m|\  
Asian dollar rate 亚洲美元利率 [@/[#p  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Va/p   
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ~+$l9~`{  
asked price 沽盘；喊价；索价；卖方报价 6dmTv9e  
assessable income 应评税入息 Z@8amT;Y  
assessable loss 应评税亏损 /qL&)24  
assessable profit 应评税利润 hK$-R1O  
assessable value 应评税值 y6?Q5x9M  
assessed profit 估定利润 |T"{q  
assessed value 经评估价值 \ca4X{x  
assessment 评税；评定；估价；评税单 S[" &8Fy  
assessment number 评税编号；估价编号 i9)y|  
assessment of additional tax 补加税评税 <s#}`R.#2  
assessment of performance 业绩评估；实绩评价 ;@d<*  
Assessor 评税主任 ZdHWSfO)O  
asset price bubbles 资产价格泡沫 MU&5&)m  
asset-backed securities 具资产保证的证券 "v3u$-xN1  
assets accretion 资产增值 aV(*BE/@F  
assets and liabilities 资产与负债 lv ^=g  
assets betterment statement 资产递增表；资产改进表 I/)dXk~  
assets lending 实物放款；有抵押贷款 /HDX[R   
assets of the company passing on the death 死者去世时转移的公司资产 pp[? k}@  
assets pledged as security for liabilities 用作负债抵押的资产 m|"MJP  
assets portfolio 资产投资组合 *qBMt[a  
assets price 资产价格 9HEc=,D|  
assets quality 资产质素 95
wV+ q*  
assets realization 资产变现 +V8yv-/{  
assets refinancing arrangement 资产再集资安排 =8dCk\/  
assets securitization 资产证券化 sinG $=  
assets situated outside Hong Kong 在香港以外地方的资产 nhCB])u8l  
assets stripping 削减资产；拆卖资产 }u+R,@l/  
assets value 资产值 e:V,>RbC0s  
assignee 承让人 ]@?3,N  
assignment 转让；转让书；转让契 y_QxJ~6t  
assignment of interest 权益转让 1=(i{D~  
assignment of letters patent and trade mark 专利证书及商标转让 |$b4{
 
assignment of property 物业转让；物业转让书 I( y Wct  
assignment right 转让权 l1wxs@](  
assignor 转让人 Il;'s  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Z gU;=.
  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 s/To|9D  
associate member 附属会员 up2%QbN(  
associated body corporate 相联法人团体 sfrh+o57  
associated company 相联公司；联属公司 6y5arP*6e  
associated corporation 相联法团 {2:H
`|x  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] %r!#  
公认会计师公会〔英国〕 {Ue6DK%  
Association of Futures Exchange Brokers 香港期货经纪协会 "msg./iC  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 kb7\qH!n  
association of underwriters 承保人组织 KuI>:i;  
assumption of control 接管 yMSRUQ x  
assurance 担保；保险；转易；转易书 dF.T6b  
assurance of interest 权益的转易 %""Cac
X  
at 19XX price 按一九ＸＸ年价格计算 _mkI;<d]$T  
at a discount 按赔价计算；按贴水价格计算；打折扣 3P\I;xM  
at a premium 按溢价计算；按升水价格计算 b]g.
>$[nX  
at call 通知付款；按通知 nf G:4k,  
at constant market price 按固定市价计算 9wb$_j]F`#  
at constant price 按固定价格计算 @g=A\2  
at cost 按成本计算 ^3yjE/Wi"  
at current market price 按当时市价计算；按现时市价计算 wA~Nfn ^  
at current price 按当时价格计算；按现时价格计算 7T2W%JT-,  
at factor cost 按要素成本计算；按生产要素成本计算 <WbD4Q<3?  
at money-of-the-day price 按付款当日价格计算 7e
=a D~f  
at or better 按指定或较佳价位〔买卖指令〕 \qTn"1bQ  
at par 按面值计算；平价 4rzioIk  
at sight 见票即付 \A~
'&  
at the close 按收市盘 ~V|!\CB  
at the opening 按开市盘 "4?hK  
attestation 见证；见证条款 !eTS PM  
at-the-money option 平价期权 +`4}bc,G  
attorney 受权人；受托代表人 b{dzbmak  
attornment 新拥有人承认书 OVh/t#On  
attributable profit 可归属利润 J/=A f [  
attributable share value 可归属股份价值 ]Ns&`Yn{  
Auckland Stock Exchange 奥克兰证券交易所 Vut.oB$ ~  
auction 拍卖 R{rV1j#@!a  
auctioneer 拍卖商 a"1$z`ln  
audit 审计；核数 s
]&y\Z  
Audit Commission 审计署 %!$-N!e  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] +|8Lt[^ux  
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〕 E8dp  
audit review 帐目审查 4*,q1yK  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 nRE}F5k  
audited account 审计帐目；经审计的帐目 1aDDl-8,  
audited annual account 经审计的周年帐目 yR$_$N+E  
audited balance sheet 经审计的资产负债表 ( gFA? aD<  
auditor 核数师；核数主任；审计师 &
sNID4FR  
auditor's certificate 核数师证明书；审计师证明书 aw4+1.xy  
auditor's report 核数师报告；审计师报告 T8(wzs  
Aussie bond 澳元债券 ^+wz
m2i  
austerity budget 紧缩预算 y;>I'e  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 h9-Ky@X`  
Australia All Ordinaries Index 澳洲所有普通股票指数 y^Jv?`jw  
Australian Dollar [AUD] 澳元 jbGH3 L  
Australian Options Market 澳大利亚期权市场 RQ'c~D)X  
Australian Securities Commission 澳洲证券事务监察委员会 dB,#`tc=,  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 w:LCm `d  
Australian Stock Exchange 澳大利亚证券交易所 4>Y\2O?**  
Austrian Schilling [ATS] 奥地利先令 ).boe& .  
authentication 认证；鉴证 >>8w(PdTn%  
authority to purchase 委托购买证；委购书 $^XPk#$m  
authorization 认可；核准；授权；授权书 $P@cS1sB  
authorization by direction 指示授权 }2.
}fHb2  
authorization by instruction 指令授权 ,Df36-74v5  
authorization by warrant 令状授权 F@lpjW  
authorization of unit trust 单位信托的认可 UKBMGzu2:  
authorized agent 指定代理人 1G;Ns] u  
authorized capital 法定资本 MGz> ,c^wW  
authorized clerk 出市员 o'4@]ae   
authorized dealer 认可交易商 4|L@oTzx  
authorized financial institution 认可财务机构 dtBV0$  
authorized fund 认可基金 3# (5Kco
 
authorized fund house 获授权的基金公司；认可基金公司 T> 'Vaxo  
authorized institution 认可机构 Iz8^?>X  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 <k
hAc1"  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 S3w?Zk3hO  
authorized insurer 获授权保险人；获认可承保人 C
4uR5U  
authorized investment 特准投资项目 ^k(eRs;K  
authorized person 获授权人 . R}y"O\  
authorized representative 获授权代表 bLzuaNa'  
authorized share capital 法定股本 |K-lgrA  
automated quotation system 自动报价系统 y m{/0&7  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ~b[4'm@  
自动交易系统〔香港期货交易所有限公司〕 @(?4g-*E  
automatic adjustment mechanism 自动调整机制 T6r~OV5  
automatic adjustment system 自动调整系统 ]e`_
.>U  
Automatic Clearing House 自动票据交换所 
QX=;,tr  
automatic exchange rates accumulation system 自动化汇率累集系统 X&~Eo  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 p4EItRZS  
automatic teller machine [ATM] 自动柜员机 M
\6`2q  
autopay 自动转帐 gc~h!%'.I  
available assets 可用资产 uPXqTkod  
available fiscal reserve 现存财政储备 &s;^q  
available profit 可用利润 -c?wEqa~2  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 +"
cyOC  
average 平均；平均数；海损 }_22wjm~  
average basic salary 平均基本薪金 z\Y^x9  
average consumer expenditure 平均消费开支；一般消费开支 F.5b|&@  
average cost 平均成本 hNo>)$v!s  
average cost of land production 增辟土地平均成本 [\ YP8^..  
average daily turnover 平均每日成交额 Y]K]]Ehp  
average daily wage rate 平均每日工资率 CEq]B:[IC  
average expenditure pattern 平均开支模式 Kc\'s65.]  
average growth rate 平均增长率 {:X];A$  
average net fixed assets 固定资产平均净值 -b}S3<15@  
average of relatives 相对价格平均数 X4G55]D$>  
average price 平均价格 %Nl(Y@dD*  
average propensity to consume 平均消费倾向；一般消费倾向 @e0
skc  
average propensity to save 平均储蓄倾向；一般储蓄倾向 pe%)G6@G  
average rate 平均率 Ur(o&,  
average revenue 平均收入；平均收益 .6F3;bg R7  
average stock 平均库存；平均存货 I?g__u=n~  
average yearly rent 平均年租 @qy*R'+  
avoidance of double taxation 避免双重课税 =hOa 0X=  
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 # pB:LPEsK  
0_mvz%[J  
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