一些有用的会计术语(也不知道发的地方对不对)A

A: 3sy|pa  
A share Ａ股；甲类股份 /;rPzP4K6  
abatement of tax 减税；减扣免税额 SB#Y^!  
ABN AMRO Bank N.V. 荷兰银行 ;LjTsF'  
above-the-line expenditure 线上项目支出；经常预算支出 eK=<a<tx  
above-the-line receipt 线上项目收入；经常预算收入 vl
67Xtk4  
ABSA Asia Limited 南非联合亚洲有限公司 \8e27#PJR  
absolute change 绝对数值变更 %pk'YA{M)q  
absolute expenditure 实际开支 BJ,9C.|  
absolute guideline figure 绝对准则数字 W$b
QS!7y  
absolute interest 绝对权益 H$o=kQN  
absolute order of discharge 绝对破产解除令 {Z^ G]@  
absolute profit margin 绝对利润幅度 ^^C@W?.z  
absolute value 实值；绝对值 yl'@p5n  
absolutely vested interest 绝对既得权益 (yB)rBh>n  
absorbed cost 已吸收成本；已分摊成本 xG|T_|?  
absorption 吸收；分摊；合并 J jp)%c#_  
absorption rate 吸收率；摊配率；分摊率 A;\1`_i0  
ACB Finance Limited 亚洲商业财务有限公司 quGvq"Y>  
acceptable form of reciprocity 合理的互惠条件 ejjL>'G/|%  
acceptable rate 适当利率；适当汇率 1#m'u5L  
acceptance agreement 承兑协议 B=p6pf  
acceptance for honour 参加承兑 UBZ37P  
acceptor 承兑人；接受人；受票人 g{d(4=FM  
acceptor for honour 参加承兑人 |*5803h  
accident insurance 意外保险 wTw)GV4  
Accident Insurance Association of Hong Kong 香港意外保险公会 5y`n8. (?  
accident insurance scheme 意外保险计划   iE8  
accident year basis 意外年度基准 znxP.=GB   
accommodation 通融；贷款 ]dj W^C]94  
accommodation bill 通融票据；空头票据 {BS}9jZx  
accommodation party 汇票代发人 o&Vti"fpC  
account balance 帐户余额；帐户结余 {Jx-Zo>'  
account book 帐簿 ~#^suy?  
account collected in advance 预收款项 Or9"T]z  
account current book 往来帐簿 X
VwJr""+  
account of after-acquired property 事后取得的财产报告 ;p_@%*JAx  
account of defaulter 拖欠帐目 QO&{Jx.^[  
account payable 应付帐款 _hz}I>G@B  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 V~%C me  
account receivable 应收帐款 a#L:L8T;j  
account receivable report 应收帐款报表 pSC\[%K  
account statement 结单；帐单；会计财务报表 PDi]zp9>H  
account title 帐户名称；会计科目 lH#C:n  
accountant's report 会计师报告 iT2
{3t  
Accountant's Report Rules 会计师报告规则 .4&pi  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ^ b`wf"A  
Accounting Arrangements 《会计安排》 2f8\Osn>m  
accounting basis 会计基础 }\$CU N  
accounting by Official Receiver 破产管理署署长呈交的帐目 BD.>aAi!  
Accounting Circular 《会计通告》 Q%*987i  
accounting class 会计类别 %&[=%zc  
accounting date 记帐日期；会计结算日期 #PJHwvr  
accounting for money 款项核算 "z6xS;  
Accounting Officer 会计主任 E'ay @YAp  
accounting period 会计报告期；会计期 ;ifPqLkO  
accounting policy 会计政策；会计方针 N R0"yJV>  
accounting practice 会计惯例 nd4Z5=X  
accounting principle 会计准则 r\."=l  
accounting record 会计记录 ZCC T  
accounting report 会计报告 618k-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 #q mv(VB4  
Accounting Society of China 中国会计学会 rY,zZR+@  
accounting statement 会计报表 =Sp+$:q*  
accounting system 会计制度；会计系统 FBP'AL|  
accounting transaction 会计事项；帐务交易 t3(~aH  
accounting treatment 会计处理
k+5l  
accounting year 会计年度 BV-(`#~:y  
accretion 增值；添加 V=cJdF  
accrual 应计项目；应累算数目
T?+%3z}8  
accrual basis 应计制；权责发生制 f'WRszrF  
accrual basis accounting 应计制会计；权责发生制会计 bCL/"OB  
accrue 应累算；应计 pg9feIW1  
accrued benefit 应累算利益 s,;7m  
accrued charges 应计费用 49iqrP'  
accrued cumulative preference share dividend 应累算的累积优先股股息 E3"j7y[S  
accrued expenses 应累算费用 ][TA7pDPV  
accrued interest payable 应付利息；应计未付利息 ?;xL]~Q~1  
accrued interest receivable 应收利息；应计未收利息 epm ~
 
accrued right 累算权益 WZ6'"Cz`  
accruing profit 应累算的利润 uy'qIq  
accumulated fiscal reserve 累积财政储备 Q*54!^l+_r  
accumulated profit 累积利润；滚存溢利 pt_]&3\e  
accumulated reserve 累积储备 3o^~6A  
accumulation of surplus income 累积收益盈余 ~LF1$Cai  
acquired assets 既得资产 lK%)a +2  
acquisition 收购；购置；取得 %F2T`?t:  
acquisition cost 购置成本 57jDsQAj  
acquisition expenses 购置费用 %)#yMMhR  
acquisition of 100% interest 收购全部股权 >z|bQW#2  
acquisition of control 取得控制权 5I>a|I!j  
acquisition of fixed assets 购置固定资产 dIq*"Ry+~  
acquisition of shell “买壳” jb83Y>  
acquisition price 收购价 eZdFfmYW^R  
act of God 天灾 'A{B[  
acting partner 执事合伙人 C-sFTf7  
active market 买卖活跃的市场；交投畅旺的市场；旺市 'Y22HVUX  
active partner 积极参与的合伙人 [R(dCq>  
active trading 交投活跃 dh-?
_|"  
actual circulation 实际流通 lKBI3oYn  
actual cost 实际成本 q5G`N>"V  
actual expenditure 实际开支；实际支出 x,j%3/J^2  
actual income 实际入息；实际收入；实际收益 3S=$ng  
actual market 现货市场 W!R7D%nX  
actual price 现货价；实际价格 's\rQ-TV  
actual profit 实际利润 %%+@s  
actual quotation 实盘；实际价位；实际报价 @>q4hYF  
actual year basis 按实际年度计算 -_^#7]  
actuals 实货 Y;1s=B9  
actuarial investigation 精算调查 ys- w0H  
actuarial principle 精算原则 ">v-CSHY  
actuarial report 精算师报告 o\
N^Uu  
Actuarial Society of Hong Kong 香港精算学会 E4N"|u|  
actuarial valuation 精算师估值 SNrX(V::z  
actuary 精算师 Aj{G=AT  
ad referendum agreement 暂定协议；有待覆核的协定 cXIuGvE&=  
ad valorem duty 从价税；按值征税 f#&@Vl(i&  
ad valorem duty system 从价税制 ~sVbg$]\G  
ad valorem fee 从价费 `1i\8s&O6@  
ad valorem tariff 从价关税 ?`3G5at)9f  
additional allowance 额外免税额 _+ERX[i  
additional amount for unexpired risk 未过期风险的额外款额 #}+_Hy  
additional assessable profit 补加应评税利润 ?.g="{5X  
additional assessment 补加评税 *]>~lO1  
additional commitment 额外承担 :4x&B^,53  
additional commitment vote 额外承担拨款 ow4|GLU^;  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 MUi#3o\f  
additional dependent parent allowance 供养父母额外免税额 9/PX~j9O?  
additional provision 额外拨款 d;g]Oe
F  
additional stamp duty 附加印花税 S9E<)L  
additional tax 补加税罚款；补加税款 p>1Klh:8.'  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 xMA2S*%ca  
adjudged bankrupt 被裁定破产 *t bgIW+h  
adjudicated bankrupt 裁定破产人 p?#xd!tc2N  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 YDaGr6y4i  
adjudication of bankruptcy 裁定破产；宣告破产 I|tn7|*-A[  
adjudication of insolvency 裁定无力偿还债务 S #C;"se  
adjusted actual 经调整的实数；调整后的实数 50^CILKo7  
adjusted current assets 经调整的流动资产；调整后的流动资产 3^`.bm4 ^  
adjusted figure 经调整的数字；调整后的数额 p]Q(Z  
adjusted liabilities 经调整的负债；调整后的负债 rU_FRk  
adjusted loss 经调整的亏损；调整后的亏损 }w5`Oig[  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 yHs'E4V`$  
adjusted profit 经调整的利润；调整后的利润 3A'9=h,lVK  
adjusted surplus 经调整的盈余额；调整后的盈余额 fiQ/ &]|5  
adjusted value 经调整的价值；调整后的价值 F-<c.0;6  
adjustment 调整；修订；理算〔保险〕 vpP8'f.  
adjustment centre 调剂中心
RY9Ur  
adjustment lag 调整过程的时间差距；调整时差 X<uH [  
adjustment mechanism 调整机制 @#::C@V]  
adjustment of loss 亏损调整 ^)1!TewCY  
adjustment process 调整过程；调整程序 h{CMPJjD  
adjustment range 调整幅度 8nTdZu  
administered exchange rate 受管制汇率 N6h.zl&04  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 *lyRy/POB  
administration expenses 行政费用 y<^hM6S?Z  
administration fee 手续费；行政费 i)[~]D.EH8  
administration in bankruptcy 破产管理 Q32GI,M%B  
administration order 遗产管理令 D' `[y  
administrator 管理人；遗产管理人 DIWcX<s  
administrator of the estate 遗产管理人 @O| lA  
admission of debt 债项承认书 !$!"$-5  
admission of proof 接纳债权证明 E@8&#<  
advance 放贷款项；垫付款项；预支款项；预付款项 G\Q0{4w8  
advance account 暂支帐目；预付款帐户 Mo&Po9  
advance compensation 预付补偿金 kjRL|qx`a;  
advance from shareholder 股东垫款 bkL5srH  
advance pending reimbursement 预支以待日后付还 p}lFV,V  
advanced economy 先进经济体系 \SA$:^zO  
advancement 预付；预付财产 ,,~|o3cfq  
advances warrant 垫款令 Zrp9`~_g<!  
advancing 贷出 E|ZLz~  
adverse balance 逆差 +f\r?8s  
adverse exchange 逆汇 j12khp?  
advertisement addressed to shareholders 在报章刊登的致股东通告 Wa'
m]J  
advice for collection 托收通知书 'cf8VD  
advice of drawing 提款通知书；汇票通知书 '+iqbcUd,  
advice of payment 付款通知 .!Os'Y9[,  
Advisory Committee [Securities and Futures Commission] G;;iGN  
谘询委员会〔证券及期货事务监察委员会〕 w6.J&O  
Advisory Committee on Diversification 经济多元化谘询委员会 29k\}m7l<*  
affidavit 誓章；遗产申报誓章 \q:PU6q  
affidavit of no receipt 述明无收款的誓章 }tPI#[cfK  
affiliate 联号；联营公司；附属公司 F}4jm,w  
affiliated company 附属公司；联号；联营公司 gg QI  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 htHnQ4Q  
affordability 负担能力 ZJ}|t  
African Development Bank [AfDB] 非洲开发银行 oT[8Iu  
after-acquired property 事后取得的财产 z/t+t_y  
after-hours dealing 市后交易 ym6gj#2m  
after-tax profit 税后盈利；税后利润；税后溢利 bS*oFm@u  
agency agreement 代理协议 /;xmM2B'  
agency expenses 代理机构的开支 T^.W'  
agency fee 代理费 c{cJ>d 0  
Agency Law 《代理法》 vY(xH>Fd  
agent 代理人；承销人 xyRZ v]K1  
agent of company 公司代理人 Z{ b($po  
agent's fee 代理人费；经纪费 84YZT+TEN  
aggregate 总计；总数；总体数字 gfU!sYZ  
aggregate amount 总款额；总额 Hh0a\%!  
aggregate assets and liabilities 总体资产与负债 |d=MX>i|G  
aggregate at constant price 按固定价格计算的总体数字 APY*SeIV  
aggregate demand 总需求
~ H $q  
aggregate gross position 总持仓量 bId@V[9  
aggregate limit 总限额 ,XmyC7y<  
aggregate of salaries tax 合计薪俸税 S`&YY89{&  
aggregate performance 总体表现；总体业绩 hFr?84sAd  
aggregate supply 总体供应 M;F&Ix  
aggregate surplus 总盈余 :EZ"D#>y~  
aggregate total 整体总额 r$z0C&5  
aggregate value 总值；合计价值 9`v[Jm% $m  
aggregated basis 合计基准 ~U_,z)<`)c  
aggregated net chargeable income 合计应课税入息实额 Qh@A7N/L  
aggregation 合并计算；合计；总和 e X q}0-*f  
aggregation of incomes of husband and wife 夫妇入息合并计算 @Xq3>KJ_)H  
aggregation of property 财产的总和 ?#_]Lzn'  
agio 差价；贴水 2?nhkast#=  
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》 ;c;PNihg  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment A+bU{oLr  
《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》 <e7  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 9|RR;k[  
《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》 $.-\2;U  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 1U< g  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 M}BqSzd*  
agreement for a settlement 授产协议 0s8w)%4$  
agreement for assignment 转让协议 s6J`i&uu  
agreement for sale 售卖协议；买卖协议 8^%Nl `_2B  
agreement for sale and purchase 买卖协议 '{xPdN  
agreement for the payment of interest 支付利息协议 &
 !I$  
agreement for the repayment of money 还款协议 298@&_  
agreement of reinsurance 再保险协议 uGMmS9v$ J  
Agricultural Bank of China 中国农业银行 c;pv< lX'  
air passenger departure tax 飞机乘客离境税 &o$Pwk\p/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 
^z\*; f  
airport tax 机场税 6!^&]4  
alcohol duty 酒精税 smN|r  
alienation 让与；让渡；转让 #DFfySH)A  
alimony 生活费；赡养费 m'P,:S)=  
All Ordinaries Index [AOI] 所有普通股指数 `@07n]KB  
all risks 全险；综合险 o7;#B)jWS  
All Sales Record for Stock Market 《股票市场成交报告》 #0;ULZ99aH  
Allied Capital Resources Limited 新联财务有限公司 yxz"9PE/P  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 dCkk5&2n  
allocation letter 拨款信件 PhOtSml0  
allocation of fund 分配款项；预留款项 y,QJy=?  
allocation of profit 利润分配；溢利分配 0xQ="aXE  
allocation warrant 拨款令 t\
%gP@?  
allotment 分配；配股 /"%(i#<)xs  
allotment notice 股份配售通知；配股通知 x[5uz))  
allotment of shares 股份分配 yq2pg8%  
allowable 可获宽免；免税的 I>(\B|\6  
allowable business loss 可扣除的营业亏损 vMB`TpZ  
allowable expenses 可扣税的支出 ).b,KSi  
allowance 免税额；津贴；备抵；准备金 #N'W+M /  
allowance for debts 债项的免税额 1fzHmD  
allowance for depreciation by wear and tear 耗损折旧免税额 z<c%Xl\$%  
allowance for funeral expenses 殡殓费的免税额 .V Cfh+*J#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^yo~C3r~  
allowance for repairs and outgoings 修葺及支出方面的免税额 1||\3
L/  
allowance to debtor 给债务人的津贴 mjtmN0^SR  
alteration of capital 资本更改 1SGLA"r  
alternate trustee 候补受托人 x<es1A'u6  
amalgamation 合并 F+3}Gkn  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V"`t*m$  
ambit of charges 征税范围；收费范围 at-+%e  
amended valuation 经修订的估值 z[`OYwsW  
American Commodities Exchange 美国商品交易所 (7Q Fy  
American Express Bank Limited 美国运通银行 R#x~f  
American Stock Exchange 美国证券交易所 Btgxzf  
amortization 摊销 ~l@ h  
amount due from banks 存放银行同业的款项 NP#:} )  
amount due from banks abroad 存放海外银行同业的款项 kED1s's  
amount due from holding companies 控股公司欠款 ^Voi4;  
amount due from local banks 存放本港银行同业的款项 B<" `<oG@|  
amount due to banks 银行同业的存款 BrO" _  
amount due to banks abroad 海外银行同业的存款 Dxlpo! ?#  
amount due to holding companies 控股公司存款 :|tWKA  
amount due to local banks 本港银行同业的存款 yHk}'YP  
amount due to outport banks 外埠银行同业的存款 @jxAU7!  
amount for note issue 发行纸币的款额 hvO  
amount of bond 担保契据的款额 lEWF~L5=:  
amount of consideration 代价款额 6SGV}dAx  
amount of contribution 供款数额 AYP*J  
amount of indebtedness 负债款额 (:P-ef$]C  
amount of principal of the loan 贷款本金额 Gjh8>(  
amount of rates chargeable 应征差饷数额 n+XLZf#  
amount of share capital 股本额 _vV3A3|Ec,  
amount of sums assured 承保款额 v{[:7]b_=  
amount of variation 变动幅度 ^f%hhp
V@  
amount of vote 拨款数额 Sb& $xWL  
amount payable 应付款额 y9xvGr[l  
amount receivable 应收款额 bk}'wcX<+]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 p9`!.~[  
analysis 分析 -E(0}\  
ancillary risk 附属风险 Glw_<ag[  
annual account 周年帐目；周年帐目报表；年度决算；年结 Sd |=*X  
annual accounting date 年结日期 ._i|+[  
annual allowance 每年免税额；年积金；年度津贴；年津 ~>"m`Q&[  
annual balance 年度余额 NlG~{rfI  
annual disposable income 每年可动用收入 ~]_U!r[FA  
annual estimates 周年预算 Ump$N#  
annual fee 年费 gZHuyp(B  
annual general meeting 周年大会 $,)PO Z  
annual growth rate 年增率；每年增长率 P\lEfsuR  
annual long-term supplement 长期个案每年补助金 4
5aUz@  
annual pensionable emolument 可供计算退休金的年薪 1XpG7  
annual report 年报 ,ut-Di=6  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]~K&b96(  
annual return 周年报表；周年申报表；每年报税表格 Id}/(Pkq  
Annual Return Rules 《周年报表规则》 =G,wR'M  
annual review of consumer prices 每年消费物价回顾 g]Jt (aYK  
annual roll-forward basis 逐年延展方式 pRys 5/&v  
annual salary 年薪 lPyY  
annual statement 年度报表；年度决算表 6Lb(oY}\3  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ?XIB\7}  
annuitant 年金受益人 ~9[O'  
annuity 年金 Ht9QINo  
annuity contract 年金合约 K8bKTG\  
annuity on human life 人寿年金 =f/CBYNw@V  
antecedent debt 先前的债项 0;Oe&Y  
ante-dated cheque 倒填日期支票 xk*&zAt  
anticipated expenditure 预期开支 S T1V  
anticipated net profit 预期纯利 QHDR*tB:{  
anticipated revenue 预期收入 j"F?^0aR,Q  
anti-inflation measure 反通货膨胀措施 I?&/J4o:  
anti-inflationary stance 反通货膨胀立场 8v}B-cS  
apparent deficit 表面赤字 [. Db56  
apparent financial solvency 表面偿债能力 1)o6jGQ  
apparent partner 表面合伙人 >'1h  
application for personal assessment 个人入息课税申请书 T@%\?=P  
application of fund 资金应用 ?yc{@|  
application to release as liquidator and to destruct the books of accounts and documents v6M4KC2?  
申请免除清盘人职务及毁灭帐簿与文件 -^aJ}[uaI  
appointed actuary 委任精算师 [o"<DP6w  
appointed auditor 委任核数师；委任审计师 ?:$\ t?e^  
appointed trustee 委任的受托人 , UsY0YC  
appointer 委任人 Fd86P.Df  
apportioned pro rata 按比例分摊 ]?6Pt:N2  
apportionment 分配；分摊 &.l^>#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'L@kZ  
apportionment formula 分摊方程式 DYDeb i6  
apportionment of estate duty 遗产税的分摊 F1)5"7f  
appraisal 估价；评估 8g0VTY4$jP  
appreciable growth 可观增长 r@a]fTf  
appreciable impact 显着影响 lz7?Z  
appreciable increase 可观增长 }6_*i!68"U  
appreciation 增值；升值 Lc#GBaJ  
appreciation against other currencies 相对其他货币升值 .0Kc|b=w  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Uc;~q-??#  
appreciation tax 增值税 K0YQ b&*k  
appropriation 拨款；拨用；拨付 jQrj3*V  
appropriation account 拨款帐目 |z7V1xF  
Appropriation Bill 拨款法案 yT~rql  
appropriation-in-aid system 补助拨款办法 OUk"aAo  
approved assets 核准资产 l+a1`O  
approved basket stock 认可一篮子证券 ?o6X_UxW!  
approved budget 核准预算 M>_vsI^I'  
approved charitable donation 认可慈善捐款 k-Yli21-/|  
approved charitable institution 认可慈善机构 QR2S6
7-  
approved currency 核准货币；认可货币 ~].?8C.>*  
approved estimates 核准预算 CkV5PU  
approved estimates of expenditure 核准开支预算 ObfRwZh?q  
approved overseas insurer 核准海外保险人 4`B3Kt`o  
approved overseas trust company 核准海外信托公司 _a#k3r  
approved pooled investment fund 核准汇集投资基金 } J[Z)u  
approved provident fund scheme 认可公积金计划 4_`(c1oA  
approved provision 核准拨款 1Q/=s,{u  
approved redeemable share 核准可赎回股份 /go|r '  
approved regional stock 认可地区性证券 6CCm1F{`  
approved retirement scheme 认可退休金计划 Vel}lQD  
approved subordinated loan 核准附属贷款 %s! |,Cu  
arbitrage 套戥；套汇；套利 H76iBJ66  
arbitrageur 套戥者；套汇者 dEZUK vo  
arbitrary amount 临时款项 lrAhdi  
arrangement 措施；安排；协定 -VeCX]  
arrears 欠款 '451H3LC0  
arrears of pay 欠付薪酬 b'W.l1]<-  
arrears of revenue 逾期未收税款；逾期未收的帐项 Q
5^ #:uZ  
articles of association 组织章程；组织细则；组织章程细则 ^TtL-|I  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3vs{*T"  
ascertainment of profit 确定利润 0|Xz-Y  
"Asia Clear" “亚洲结算系统” N=PSr4  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 -.Blj<2ah  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 _%[po%]  
Asian Development Fund [ADF] 亚洲发展基金 YF)]B|I  
Asian dollar bond 亚洲美元债券 mqj-/DN6*  
Asian dollar market 亚洲美元市场 Cz)&R^  
Asian dollar rate 亚洲美元利率 nwp(% fBo  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ny cn  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 &7i&"TNptP  
asked price 沽盘；喊价；索价；卖方报价 %q}[ZD/HD  
assessable income 应评税入息 /w1M%10   
assessable loss 应评税亏损 E.Q]X]q  
assessable profit 应评税利润 |AH>EXhv  
assessable value 应评税值 :KgH
7s}  
assessed profit 估定利润 j^7A}fz  
assessed value 经评估价值
?j0yT@G  
assessment 评税；评定；估价；评税单 oOLey!uZw  
assessment number 评税编号；估价编号 =ecLzk"+F  
assessment of additional tax 补加税评税 |r*)U(c`  
assessment of performance 业绩评估；实绩评价 ae2Q^yLA  
Assessor 评税主任 lYTQg~aPm  
asset price bubbles 资产价格泡沫 d[>HxPwo  
asset-backed securities 具资产保证的证券 [~u&#!*W  
assets accretion 资产增值 f4 qVUU  
assets and liabilities 资产与负债 zXM,cV/s  
assets betterment statement 资产递增表；资产改进表 ?G5,}%  
assets lending 实物放款；有抵押贷款 ?!K6")SE  
assets of the company passing on the death 死者去世时转移的公司资产 9b&|'BBW  
assets pledged as security for liabilities 用作负债抵押的资产 P}]o$nWT  
assets portfolio 资产投资组合 9vz\R-un  
assets price 资产价格 4-t^?T:qF  
assets quality 资产质素 5f{P% x(  
assets realization 资产变现 :\vs kk),  
assets refinancing arrangement 资产再集资安排 sO` oapy  
assets securitization 资产证券化 n>?D-)g  
assets situated outside Hong Kong 在香港以外地方的资产 +SR{FF  
assets stripping 削减资产；拆卖资产 S3:
AitGJ  
assets value 资产值 zs~Tu  
assignee 承让人 lH;V9D^  
assignment 转让；转让书；转让契 }DXG;L  
assignment of interest 权益转让 =gs-#\%  
assignment of letters patent and trade mark 专利证书及商标转让 (-g*U#  
assignment of property 物业转让；物业转让书 1$8@CT^m  
assignment right 转让权 Z2gWa~dBC  
assignor 转让人 {nbT$3=Zt  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 UrHndnqM  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 3*& Y'/!  
associate member 附属会员 0:`|T jf_  
associated body corporate 相联法人团体 KW(a@X  
associated company 相联公司；联属公司 +i!5<nn  
associated corporation 相联法团 wS);KLe3  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] CVWT>M<  
公认会计师公会〔英国〕 +rJ6DZ  
Association of Futures Exchange Brokers 香港期货经纪协会 ."H;bfcL_  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 bx(@ fl:m  
association of underwriters 承保人组织 $'%GB $.  
assumption of control 接管 ] \M+ju  
assurance 担保；保险；转易；转易书 @uH!n~QV  
assurance of interest 权益的转易 y-db CYMc  
at 19XX price 按一九ＸＸ年价格计算 {$,\Qg  
at a discount 按赔价计算；按贴水价格计算；打折扣 >;^/B R=  
at a premium 按溢价计算；按升水价格计算 (Kwqa"Hk4{  
at call 通知付款；按通知 ~g\~x  
at constant market price 按固定市价计算 rNR7}o~qo  
at constant price 按固定价格计算 Rh ^(91d  
at cost 按成本计算 F
)(^c  
at current market price 按当时市价计算；按现时市价计算 gLB(A\yG  
at current price 按当时价格计算；按现时价格计算 |ZL?Pqki  
at factor cost 按要素成本计算；按生产要素成本计算 {2h*NFp  
at money-of-the-day price 按付款当日价格计算 b!P,+!<  
at or better 按指定或较佳价位〔买卖指令〕 CtXbAcN2B  
at par 按面值计算；平价 V6X )L>!xx  
at sight 见票即付 @^<odmM  
at the close 按收市盘 \y5lYb,*c_  
at the opening 按开市盘 jZ|M$I3*  
attestation 见证；见证条款 B=!!R]dxA  
at-the-money option 平价期权 K9lekevB  
attorney 受权人；受托代表人 ZQ]qJDk  
attornment 新拥有人承认书 PqV F}  
attributable profit 可归属利润 8u2k-_9  
attributable share value 可归属股份价值 hhze5_$_  
Auckland Stock Exchange 奥克兰证券交易所 $Lr&V~  
auction 拍卖 4AS%^&ah  
auctioneer 拍卖商 1o`1W4Q  
audit 审计；核数 E ?Mgbd3  
Audit Commission 审计署 I&{T 4.B:U  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] s`jlE|jtN  
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〕 l S)^8  
audit review 帐目审查 {+WBi(=W  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 w6i2>nu_O  
audited account 审计帐目；经审计的帐目 ryVYY>*(K  
audited annual account 经审计的周年帐目 b^VRpv  
audited balance sheet 经审计的资产负债表 V 9Qt;]mQ  
auditor 核数师；核数主任；审计师 } Bf@69  
auditor's certificate 核数师证明书；审计师证明书 `qc"JB  
auditor's report 核数师报告；审计师报告 ~t)cbF(UO  
Aussie bond 澳元债券 ]>1Mq,!  
austerity budget 紧缩预算 s/tLY/U/  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 XgC^-A w  
Australia All Ordinaries Index 澳洲所有普通股票指数 f6%k;R.Wz  
Australian Dollar [AUD] 澳元 9j:]<?D,A  
Australian Options Market 澳大利亚期权市场 kk /#&b2  
Australian Securities Commission 澳洲证券事务监察委员会 'F d+1 3  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 `eMZhYo  
Australian Stock Exchange 澳大利亚证券交易所 gz~oQ l)zJ  
Austrian Schilling [ATS] 奥地利先令 d}\]!x3t  
authentication 认证；鉴证 ryL1<u ~  
authority to purchase 委托购买证；委购书 S=_u3OH0  
authorization 认可；核准；授权；授权书 cXPpxRXBD  
authorization by direction 指示授权 .; F<X\_  
authorization by instruction 指令授权 lo
$G*LWu:  
authorization by warrant 令状授权 wa8jr5/k"  
authorization of unit trust 单位信托的认可 a9-Mc5^'n  
authorized agent 指定代理人 NPK;  
authorized capital 法定资本 ga;nM#/  
authorized clerk 出市员 /oT~CB..  
authorized dealer 认可交易商 DyN[Yp|V  
authorized financial institution 认可财务机构 H~Uf2A)C  
authorized fund 认可基金 Sb[>R(0:  
authorized fund house 获授权的基金公司；认可基金公司 &<N8d(  
authorized institution 认可机构 KnkmGy  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ^Kz?SO  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 I?'*vAW<  
authorized insurer 获授权保险人；获认可承保人 8\rca:cF   
authorized investment 特准投资项目 #yoc
hxF_  
authorized person 获授权人
f)*?Ji|5F  
authorized representative 获授权代表 vwT1bw.  
authorized share capital 法定股本 dPEDsG0$a  
automated quotation system 自动报价系统 5p#0K@`n/  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ESCN/ocV  
自动交易系统〔香港期货交易所有限公司〕 [c3!xHt5O  
automatic adjustment mechanism 自动调整机制 3Y)&[aj  
automatic adjustment system 自动调整系统 }_nBegv  
Automatic Clearing House 自动票据交换所 "du(BZw  
automatic exchange rates accumulation system 自动化汇率累集系统 m^QoB  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 _<(xjWp 8  
automatic teller machine [ATM] 自动柜员机 2nyK'k  
autopay 自动转帐 G<?RH"RZr  
available assets 可用资产 peVY2\1>R  
available fiscal reserve 现存财政储备 p& _Z}Wv  
available profit 可用利润 JTKS5r7?  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 05 6K)E  
average 平均；平均数；海损 5nx*D"  
average basic salary 平均基本薪金 epsRv&LfC  
average consumer expenditure 平均消费开支；一般消费开支 KNeVSZT  
average cost 平均成本 h>`[p
,o  
average cost of land production 增辟土地平均成本 D`p2aeI  
average daily turnover 平均每日成交额 Rn
kV)ed(  
average daily wage rate 平均每日工资率 zIF1A*UH  
average expenditure pattern 平均开支模式 %@PcQJg U<  
average growth rate 平均增长率 N/o?\q8  
average net fixed assets 固定资产平均净值 dHY@V>D'-  
average of relatives 相对价格平均数 PA^*|^;Xh  
average price 平均价格 QZVyU8j3  
average propensity to consume 平均消费倾向；一般消费倾向 ;5/Se"Nd  
average propensity to save 平均储蓄倾向；一般储蓄倾向 nGVr\u9z  
average rate 平均率 7KlL%\  
average revenue 平均收入；平均收益 8'Q+%{?1t  
average stock 平均库存；平均存货 XZOBK^,5^B  
average yearly rent 平均年租 C1;uAw?\  
avoidance of double taxation 避免双重课税 <9]"p2  
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 I%4eX0QY=z  
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