一些有用的会计术语(也不知道发的地方对不对)A

A: n fU\l<  
A share Ａ股；甲类股份 ~=xS\@UY =  
abatement of tax 减税；减扣免税额 /18VQ  
ABN AMRO Bank N.V. 荷兰银行 PpF"n[j  
above-the-line expenditure 线上项目支出；经常预算支出 (g>>   
above-the-line receipt 线上项目收入；经常预算收入 +>,4d  
ABSA Asia Limited 南非联合亚洲有限公司 _Uxt9 X  
absolute change 绝对数值变更 FBCi,_ \4  
absolute expenditure 实际开支 ,b/qcu_|-  
absolute guideline figure 绝对准则数字 O^W.5SaR  
absolute interest 绝对权益 z%cpV{Nu  
absolute order of discharge 绝对破产解除令 RV2s@<0p  
absolute profit margin 绝对利润幅度 vUa&9Y  
absolute value 实值；绝对值 5`?'}_[Yj  
absolutely vested interest 绝对既得权益 Hve'Z,X  
absorbed cost 已吸收成本；已分摊成本 i& ,Wg8#R  
absorption 吸收；分摊；合并 +dIO+(&g  
absorption rate 吸收率；摊配率；分摊率 0s#
`H  
ACB Finance Limited 亚洲商业财务有限公司 P$=BmBq18`  
acceptable form of reciprocity 合理的互惠条件 OB{d^e}  
acceptable rate 适当利率；适当汇率 qbwX*E~;  
acceptance agreement 承兑协议 ZI8*PX%2  
acceptance for honour 参加承兑 ;jEDGKLq  
acceptor 承兑人；接受人；受票人 cJ> #jl&  
acceptor for honour 参加承兑人 `J(im  
accident insurance 意外保险 cGVIO"(VP  
Accident Insurance Association of Hong Kong 香港意外保险公会 j$TTLFK1  
accident insurance scheme 意外保险计划 9]DMHA@  
accident year basis 意外年度基准 L-}6}5[  
accommodation 通融；贷款 x\r[Zp|
  
accommodation bill 通融票据；空头票据 TrBBV]4  
accommodation party 汇票代发人 `?H yDny  
account balance 帐户余额；帐户结余 ygA~d9"  
account book 帐簿 ,iQRf@#W_b  
account collected in advance 预收款项 uN)o|7  
account current book 往来帐簿 6zGM[2  
account of after-acquired property 事后取得的财产报告 K Qz.g3,  
account of defaulter 拖欠帐目 -/O_wqm#  
account payable 应付帐款 ^lp#j;Df  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 nhm)P_p   
account receivable 应收帐款 c[I4'x  
account receivable report 应收帐款报表 FYs-vW{  
account statement 结单；帐单；会计财务报表 !((J-:=  
account title 帐户名称；会计科目 rh6gB]X]3:  
accountant's report 会计师报告 BcfW94
 
Accountant's Report Rules 会计师报告规则 wM
"PJG  
accounting and auditing procedure 会计与审计程序；会计与核数程序 /4}B}"`Sl=  
Accounting Arrangements 《会计安排》 mT7B#^H  
accounting basis 会计基础 kX2bU$1Q,i  
accounting by Official Receiver 破产管理署署长呈交的帐目 i#lnS
J08  
Accounting Circular 《会计通告》 dV( "g],  
accounting class 会计类别 $z>L $,c>  
accounting date 记帐日期；会计结算日期 2;z~xR  
accounting for money 款项核算 E W{vF|  
Accounting Officer 会计主任 :=iP_*#  
accounting period 会计报告期；会计期 8?> #  
accounting policy 会计政策；会计方针 vl"l  
accounting practice 会计惯例 cen[|yCtOH  
accounting principle 会计准则 XmK2Xi;=b  
accounting record 会计记录 bAsoIra  
accounting report 会计报告 4zRz U  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 i`Tp +e@a>  
Accounting Society of China 中国会计学会 w'/Mn+  
accounting statement 会计报表 ][jW2;A  
accounting system 会计制度；会计系统 l=*60Ag\J~  
accounting transaction 会计事项；帐务交易 a%"27 n(M  
accounting treatment 会计处理 !\DlX|  
accounting year 会计年度 QQnpy.`:/  
accretion 增值；添加 f[AN=M"B"s  
accrual 应计项目；应累算数目 ;9+[t8Y)D  
accrual basis 应计制；权责发生制 lD%Fk3  
accrual basis accounting 应计制会计；权责发生制会计 m=hlim;P,  
accrue 应累算；应计 v|WTm#  
accrued benefit 应累算利益 *XlbD  
accrued charges 应计费用 gtV^6(Y  
accrued cumulative preference share dividend 应累算的累积优先股股息 ?51Y&gOEZ  
accrued expenses 应累算费用 OVo3.  
accrued interest payable 应付利息；应计未付利息 _>G
.  
accrued interest receivable 应收利息；应计未收利息 \%qzTk.&r  
accrued right 累算权益 =41g9UQ  
accruing profit 应累算的利润 UcHe"mn  
accumulated fiscal reserve 累积财政储备 Cm~Pn"K_]  
accumulated profit 累积利润；滚存溢利 #}8l9[Q|M  
accumulated reserve 累积储备 w[5uX>  
accumulation of surplus income 累积收益盈余 /{[Y l[{"<  
acquired assets 既得资产 DxFmsjX[L  
acquisition 收购；购置；取得 cL]vJ`?Ih  
acquisition cost 购置成本 .;1tu+S  
acquisition expenses 购置费用 8,0WHivg  
acquisition of 100% interest 收购全部股权 Ly7|:IbC  
acquisition of control 取得控制权 Hz*5ZIw  
acquisition of fixed assets 购置固定资产 /Vg=+FEO  
acquisition of shell “买壳” eNwF<0}  
acquisition price 收购价 ~6)A/]6  
act of God 天灾 x'4q`xDa  
acting partner 执事合伙人 .d JX,^  
active market 买卖活跃的市场；交投畅旺的市场；旺市 GV+K] KDI  
active partner 积极参与的合伙人 kgq"b)  
active trading 交投活跃 y.O
%  
actual circulation 实际流通 m>H+noc^  
actual cost 实际成本 \ r^#a  
actual expenditure 实际开支；实际支出 *[P"2b#  
actual income 实际入息；实际收入；实际收益 g[NmVY-o  
actual market 现货市场 8zMt&5jD  
actual price 现货价；实际价格 +PlA#DZu  
actual profit 实际利润  $:7
T  
actual quotation 实盘；实际价位；实际报价 i1(}E#  
actual year basis 按实际年度计算 mM[!g'*  
actuals 实货 X\-IAv  
actuarial investigation 精算调查 _VjfH2Y  
actuarial principle 精算原则 )2tDX=D  
actuarial report 精算师报告 #K:!s<_"  
Actuarial Society of Hong Kong 香港精算学会 WS!:
w'rzr  
actuarial valuation 精算师估值
pQ_EJX)  
actuary 精算师 /tG0"
1{  
ad referendum agreement 暂定协议；有待覆核的协定 R">-h;#  
ad valorem duty 从价税；按值征税 nOH x^(
 
ad valorem duty system 从价税制 !iys\ AV  
ad valorem fee 从价费 B"@3Qav3  
ad valorem tariff 从价关税 %
OIJ.  
additional allowance 额外免税额 K4G43P5q`  
additional amount for unexpired risk 未过期风险的额外款额 kE8\\}B7  
additional assessable profit 补加应评税利润 isG8S(}IW&  
additional assessment 补加评税 d7f{2  
additional commitment 额外承担 4R(H@p%+r2  
additional commitment vote 额外承担拨款 1I=>
0c  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2@A%;f0Q  
additional dependent parent allowance 供养父母额外免税额 t-gLh(-.  
additional provision 额外拨款 yGxAur=dE  
additional stamp duty 附加印花税 (R9{wGV [  
additional tax 补加税罚款；补加税款 l"{1v~I  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 u/I|<NAC,  
adjudged bankrupt 被裁定破产 XY_zFF  
adjudicated bankrupt 裁定破产人 nQtp4  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3.t j%
+  
adjudication of bankruptcy 裁定破产；宣告破产 k%|Sl>{Ir  
adjudication of insolvency 裁定无力偿还债务 a_GnN\kX^Z  
adjusted actual 经调整的实数；调整后的实数 ]g3RVA%\l  
adjusted current assets 经调整的流动资产；调整后的流动资产 `GBa3  
adjusted figure 经调整的数字；调整后的数额  1?oX"  
adjusted liabilities 经调整的负债；调整后的负债 dbE]&w`?d  
adjusted loss 经调整的亏损；调整后的亏损 } xy>uT  
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 ?ZqvR^  
adjusted profit 经调整的利润；调整后的利润 P[G
.LO  
adjusted surplus 经调整的盈余额；调整后的盈余额 Asy&X  
adjusted value 经调整的价值；调整后的价值 "CX@a"
 
adjustment 调整；修订；理算〔保险〕 uZg[PS=@!X  
adjustment centre 调剂中心 ~l^Q~W-+  
adjustment lag 调整过程的时间差距；调整时差 mB.j?@Y%  
adjustment mechanism 调整机制 y^*o%2/  
adjustment of loss 亏损调整 t1Zcr#b>  
adjustment process 调整过程；调整程序 ~YH'&L.O  
adjustment range 调整幅度 3w>S?"W#  
administered exchange rate 受管制汇率 kL7n`o  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 v7h!'U[/  
administration expenses 行政费用 {\-9^RL  
administration fee 手续费；行政费 &2P+9j>  
administration in bankruptcy 破产管理 M3 TsalF  
administration order 遗产管理令 xk#q
_!(j  
administrator 管理人；遗产管理人 }%T8?d]  
administrator of the estate 遗产管理人 C-}@.wr(  
admission of debt 债项承认书 x}tg/`.=z  
admission of proof 接纳债权证明 v
>[U*E  
advance 放贷款项；垫付款项；预支款项；预付款项 w YEkWB^  
advance account 暂支帐目；预付款帐户 &c|3v!  
advance compensation 预付补偿金 $M0F~x  
advance from shareholder 股东垫款  UZV\]Y  
advance pending reimbursement 预支以待日后付还 qdOUvf  
advanced economy 先进经济体系 _<8~CWo:  
advancement 预付；预付财产 qDVt  
advances warrant 垫款令 @mJ#~@*(  
advancing 贷出 e2dg{n$6"  
adverse balance 逆差 fHLt{!O  
adverse exchange 逆汇 r=J+  
advertisement addressed to shareholders 在报章刊登的致股东通告 R/O>^s!Co  
advice for collection 托收通知书 u alpm#GU  
advice of drawing 提款通知书；汇票通知书 ;h-W&i7  
advice of payment 付款通知 UyUz_6J  
Advisory Committee [Securities and Futures Commission] +wHrS}I#g  
谘询委员会〔证券及期货事务监察委员会〕 HkL:3 E.  
Advisory Committee on Diversification 经济多元化谘询委员会 Fcz}Gs4  
affidavit 誓章；遗产申报誓章 K!+IRA@  
affidavit of no receipt 述明无收款的誓章 8E+]yB"  
affiliate 联号；联营公司；附属公司 moOc G3=9  
affiliated company 附属公司；联号；联营公司 vT&) 5nN  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 4%GwCEnS  
affordability 负担能力 2LTMt?  
African Development Bank [AfDB] 非洲开发银行 L%CBz]`  
after-acquired property 事后取得的财产 YaT6vSz  
after-hours dealing 市后交易 %*A|hK+G:W  
after-tax profit 税后盈利；税后利润；税后溢利 =-m"y~{>3  
agency agreement 代理协议 &*JU N}86  
agency expenses 代理机构的开支 <y4WG  
agency fee 代理费 o?O> pK  
Agency Law 《代理法》 gic!yhsS_  
agent 代理人；承销人 T!yI+<  
agent of company 公司代理人 r-s9]0"7~  
agent's fee 代理人费；经纪费 [gybdI5wur  
aggregate 总计；总数；总体数字 (Ev=kO  
aggregate amount 总款额；总额 %@~;PS3kd  
aggregate assets and liabilities 总体资产与负债 TpH-_ft  
aggregate at constant price 按固定价格计算的总体数字 MV?#g-5  
aggregate demand 总需求 SqosJ}K  
aggregate gross position 总持仓量 %S$+3q%F  
aggregate limit 总限额 I;g>r8N-Bu  
aggregate of salaries tax 合计薪俸税 v.q`1D1=t  
aggregate performance 总体表现；总体业绩 z#|tcHVFT  
aggregate supply 总体供应 G &QGQ  
aggregate surplus 总盈余 /7CV7=^d,  
aggregate total 整体总额 EW~M
,+?  
aggregate value 总值；合计价值 c]+uj q  
aggregated basis 合计基准 ?nCo?A  
aggregated net chargeable income 合计应课税入息实额 w2(pgWed  
aggregation 合并计算；合计；总和 ^Mmsja5K  
aggregation of incomes of husband and wife 夫妇入息合并计算 unB`n
'L  
aggregation of property 财产的总和 579<[[6~d2  
agio 差价；贴水 '~\\:37+  
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》 &*YFK/]  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 2e<u/M21>  
《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》 6>Z)w}x^  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment np6R\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》 Q{:=z6&  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment U(rY,4'  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 nSr_sD6"  
agreement for a settlement 授产协议 gtwUY
$  
agreement for assignment 转让协议 {y%cTuC=  
agreement for sale 售卖协议；买卖协议 '5r\o8RjN  
agreement for sale and purchase 买卖协议 3Jh!YzI8  
agreement for the payment of interest 支付利息协议 l8~s#:v6X  
agreement for the repayment of money 还款协议 %Ek!3t  
agreement of reinsurance 再保险协议 QnTKo&|9  
Agricultural Bank of China 中国农业银行 4Nl3"@<$  
air passenger departure tax 飞机乘客离境税 "sUjJ|
 
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 *Tum(wWZ  
airport tax 机场税 Iy#=Nq=  
alcohol duty 酒精税 Tv6HPD$[  
alienation 让与；让渡；转让 dI?x&#(vw  
alimony 生活费；赡养费 =3dR-3  
All Ordinaries Index [AOI] 所有普通股指数 *w`_(Xf  
all risks 全险；综合险 uefrE53  
All Sales Record for Stock Market 《股票市场成交报告》 9-"!v0['  
Allied Capital Resources Limited 新联财务有限公司 kQw%Wpuq[/  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 yBl9a-2A
 
allocation letter 拨款信件 H{et2J<H  
allocation of fund 分配款项；预留款项 B(1
WI_}~  
allocation of profit 利润分配；溢利分配 cfC}"As  
allocation warrant 拨款令 V)Sw\tS6g  
allotment 分配；配股 7SJbrOL4Q-  
allotment notice 股份配售通知；配股通知 ;u*I#)7  
allotment of shares 股份分配 %:!ILN  
allowable 可获宽免；免税的 <;lwvO  
allowable business loss 可扣除的营业亏损 ey@{Ng#  
allowable expenses 可扣税的支出 TFG0
~"4Cz  
allowance 免税额；津贴；备抵；准备金 7tP qez#  
allowance for debts 债项的免税额 qORL 7?{  
allowance for depreciation by wear and tear 耗损折旧免税额 v83@J~  
allowance for funeral expenses 殡殓费的免税额  Eyq4w  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 v];P| Fi  
allowance for repairs and outgoings 修葺及支出方面的免税额 j@s*hZ^J+  
allowance to debtor 给债务人的津贴 8.zYa(<2  
alteration of capital 资本更改 ,}:}"cl  
alternate trustee 候补受托人 *_sSM+S  
amalgamation 合并 <%N*IE"q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 n/ZX$?tKAK  
ambit of charges 征税范围；收费范围 -A^o5s  
amended valuation 经修订的估值 Vj[hT~{f  
American Commodities Exchange 美国商品交易所 'mTQ=1  
American Express Bank Limited 美国运通银行 _-|+k  
American Stock Exchange 美国证券交易所 SajasjE!^1  
amortization 摊销 +n>
p"+c  
amount due from banks 存放银行同业的款项 QmC#1%@a  
amount due from banks abroad 存放海外银行同业的款项  c+upoM  
amount due from holding companies 控股公司欠款 MG,)|XpyWJ  
amount due from local banks 存放本港银行同业的款项 ZV;~IaBL  
amount due to banks 银行同业的存款 `d}t?qWS;F  
amount due to banks abroad 海外银行同业的存款 #H]c/  
amount due to holding companies 控股公司存款 8/<+p? 3p>  
amount due to local banks 本港银行同业的存款 `Jj q5:\&  
amount due to outport banks 外埠银行同业的存款 RqKkB8g  
amount for note issue 发行纸币的款额 i<{:J -U|  
amount of bond 担保契据的款额 fb[? sc  
amount of consideration 代价款额 b#(X+I  
amount of contribution 供款数额 tTbfyI  
amount of indebtedness 负债款额 UCo`l~K)qg  
amount of principal of the loan 贷款本金额 Z]XjN@j"  
amount of rates chargeable 应征差饷数额 u&Yd+');  
amount of share capital 股本额 /V }Z,'+  
amount of sums assured 承保款额 FA{'Ki`  
amount of variation 变动幅度 meYGIP:n  
amount of vote 拨款数额 }t*:EgfI  
amount payable 应付款额 +GEdVB  
amount receivable 应收款额 X#o<))  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ? =I']$MH  
analysis 分析 =9;b|Y"aQ  
ancillary risk 附属风险 >VppM  `  
annual account 周年帐目；周年帐目报表；年度决算；年结 +E']&v$  
annual accounting date 年结日期 iXLH[uhO;  
annual allowance 每年免税额；年积金；年度津贴；年津 wpD}#LRfm  
annual balance 年度余额 eExI3"|Q  
annual disposable income 每年可动用收入 x^Zm:Jrw~  
annual estimates 周年预算 jN!VrRA  
annual fee 年费 jdkqJ4&i  
annual general meeting 周年大会 %6la@i  
annual growth rate 年增率；每年增长率 OkMAqS  
annual long-term supplement 长期个案每年补助金 u{cb[M  
annual pensionable emolument 可供计算退休金的年薪 xYY^tZIV  
annual report 年报 '=(D7F;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8Oa+,?<0x  
annual return 周年报表；周年申报表；每年报税表格 @<yYMo7  
Annual Return Rules 《周年报表规则》 .I]EP-  
annual review of consumer prices 每年消费物价回顾 7- |N&u  
annual roll-forward basis 逐年延展方式 #~4;yY\$I  
annual salary 年薪 kP1cwmZ7F  
annual statement 年度报表；年度决算表 a4mRu|x  
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 q ,+29  
annuitant 年金受益人 ; o(:}d  
annuity 年金 Y?- "HK:  
annuity contract 年金合约 uANpqT}!  
annuity on human life 人寿年金 TQykXZ2Yb)  
antecedent debt 先前的债项 '$[a-)4  
ante-dated cheque 倒填日期支票 n72kJ3u.  
anticipated expenditure 预期开支 &79F Uac  
anticipated net profit 预期纯利 >DAi
-`e  
anticipated revenue 预期收入 vDyGxU!#\  
anti-inflation measure 反通货膨胀措施 fg/hUUl  
anti-inflationary stance 反通货膨胀立场 4KR$sKq$q  
apparent deficit 表面赤字 Rm}G4Pq  
apparent financial solvency 表面偿债能力 [Wxf,rW i  
apparent partner 表面合伙人 U#%+FLX@w  
application for personal assessment 个人入息课税申请书 F_&H*kL L3  
application of fund 资金应用 )d>Dcne  
application to release as liquidator and to destruct the books of accounts and documents &[ ,*  
申请免除清盘人职务及毁灭帐簿与文件 |d,bo/:  
appointed actuary 委任精算师 .LGA0  
appointed auditor 委任核数师；委任审计师 %pLqX61t=  
appointed trustee 委任的受托人 z'*{V\  
appointer 委任人 (+}44Ldt  
apportioned pro rata 按比例分摊 PbfgWGr  
apportionment 分配；分摊 o*3\xg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8@ f+?g*i  
apportionment formula 分摊方程式 jhkXU+4  
apportionment of estate duty 遗产税的分摊 tF\_AvL_8  
appraisal 估价；评估 BY':
R-~(  
appreciable growth 可观增长  pLM?m  
appreciable impact 显着影响 ]G^9PZ-  
appreciable increase 可观增长 \(}pm#O  
appreciation 增值；升值 c<sq0('`  
appreciation against other currencies 相对其他货币升值 8T8]gM  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `NNP}O2  
appreciation tax 增值税 =}0$|@pl  
appropriation 拨款；拨用；拨付 e'p"gX  
appropriation account 拨款帐目 X`fm5y  
Appropriation Bill 拨款法案 tBETNt7  
appropriation-in-aid system 补助拨款办法 :\C/mT3xL)  
approved assets 核准资产 
Qn.3B  
approved basket stock 认可一篮子证券 }*b\=AS=  
approved budget 核准预算 1~E;@eK'  
approved charitable donation 认可慈善捐款 cqT%6Si  
approved charitable institution 认可慈善机构 RY1-Zj
lb<  
approved currency 核准货币；认可货币 |v<4=/.  
approved estimates 核准预算 ,t!I%r  
approved estimates of expenditure 核准开支预算 m}f{o  
approved overseas insurer 核准海外保险人 !3{. V\P)  
approved overseas trust company 核准海外信托公司 N36B*9m&p  
approved pooled investment fund 核准汇集投资基金 79I"F'  
approved provident fund scheme 认可公积金计划 NErvX/qK  
approved provision 核准拨款 7`e<H8g  
approved redeemable share 核准可赎回股份 {R/e1-;  
approved regional stock 认可地区性证券 ~S$ex,~  
approved retirement scheme 认可退休金计划 ,!X:wY}dW  
approved subordinated loan 核准附属贷款 ["e;8H[K)%  
arbitrage 套戥；套汇；套利 umt`0m. :  
arbitrageur 套戥者；套汇者 S]A[eUF~  
arbitrary amount 临时款项 vQj{yJ\l1  
arrangement 措施；安排；协定 TmK8z  
arrears 欠款 ?A04qk  
arrears of pay 欠付薪酬 )\7Cp-E-W  
arrears of revenue 逾期未收税款；逾期未收的帐项 h,6>^A  
articles of association 组织章程；组织细则；组织章程细则 SwaMpNXL  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 phB d+zQc  
ascertainment of profit 确定利润 m_FTg)_=  
"Asia Clear" “亚洲结算系统” 93ggCOaYA  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Ocz21gl-?`  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 *_]fe&s=%  
Asian Development Fund [ADF] 亚洲发展基金 $.31<@T7  
Asian dollar bond 亚洲美元债券 'v=BAY=Ef  
Asian dollar market 亚洲美元市场 ap,zC)[  
Asian dollar rate 亚洲美元利率 MZqHL4<|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ,XI=e=  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
FC
  
asked price 沽盘；喊价；索价；卖方报价 N34bB>_  
assessable income 应评税入息 d[*NDMO  
assessable loss 应评税亏损 :&LV^A  
assessable profit 应评税利润 rbs&A{i  
assessable value 应评税值 uo*lW2&U  
assessed profit 估定利润 Q.\
vN-(  
assessed value 经评估价值 "!uS!BI?
 
assessment 评税；评定；估价；评税单 kWs:7jiiu  
assessment number 评税编号；估价编号 )\kNufP  
assessment of additional tax 补加税评税 t~.^92]s|  
assessment of performance 业绩评估；实绩评价 ad9u;uS  
Assessor 评税主任 r
rq7UJ;  
asset price bubbles 资产价格泡沫 eLb
h1L  
asset-backed securities 具资产保证的证券 a&dP@)  
assets accretion 资产增值 r{_1M>F D!  
assets and liabilities 资产与负债 B9,  
assets betterment statement 资产递增表；资产改进表 7[i&EPN
 
assets lending 实物放款；有抵押贷款 qD/h/  
assets of the company passing on the death 死者去世时转移的公司资产 r"p"UW9og  
assets pledged as security for liabilities 用作负债抵押的资产 _X@ Q`d  
assets portfolio 资产投资组合 88 ca  
assets price 资产价格 L(
X}37  
assets quality 资产质素 lQ"t#b+  
assets realization 资产变现 ;yCtk ~T%  
assets refinancing arrangement 资产再集资安排 O2fFh_\  
assets securitization 资产证券化 *Wcq'S  
assets situated outside Hong Kong 在香港以外地方的资产 aC<fzUD;  
assets stripping 削减资产；拆卖资产 jpOcug`f  
assets value 资产值 `6LVXDR  
assignee 承让人 4VkJtu5  
assignment 转让；转让书；转让契 2z1r|?l  
assignment of interest 权益转让 Ik@MIxLK  
assignment of letters patent and trade mark 专利证书及商标转让 KXUJ*l-5  
assignment of property 物业转让；物业转让书 ju4wU;Nu  
assignment right 转让权 {UF|-VaG  
assignor 转让人 RB;2  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 75A60Uw  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 pK'D(t  
associate member 附属会员 V#c=O}  
associated body corporate 相联法人团体 5bsv05=e  
associated company 相联公司；联属公司 i98PlAq)B  
associated corporation 相联法团 Ct:c%D(L  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Tz7R:S.  
公认会计师公会〔英国〕 1{ ehnH  
Association of Futures Exchange Brokers 香港期货经纪协会 q!q=axfMD  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 w(ic$  
association of underwriters 承保人组织 I;9DG8C&v*  
assumption of control 接管 JD AX^]  
assurance 担保；保险；转易；转易书 KqNsCT+j  
assurance of interest 权益的转易 f917F.1I  
at 19XX price 按一九ＸＸ年价格计算 k9c`[M  
at a discount 按赔价计算；按贴水价格计算；打折扣
Z'm( M[2K  
at a premium 按溢价计算；按升水价格计算 |>-0q
~  
at call 通知付款；按通知 zOJz
QZ~  
at constant market price 按固定市价计算 W#wC  
at constant price 按固定价格计算 ZB5NTNf>  
at cost 按成本计算 u!b0<E  
at current market price 按当时市价计算；按现时市价计算 3ZvQUH/{W  
at current price 按当时价格计算；按现时价格计算 v{8r46Y~Z)  
at factor cost 按要素成本计算；按生产要素成本计算 /)rv Ndn  
at money-of-the-day price 按付款当日价格计算 #jg3Ku;Y  
at or better 按指定或较佳价位〔买卖指令〕 -cUw}  
at par 按面值计算；平价 t1G2A`  
at sight 见票即付 #rp)Gc  
at the close 按收市盘 1J&hm[3[K  
at the opening 按开市盘 ~c\2'  
attestation 见证；见证条款 ;@n/gU  
at-the-money option 平价期权 qVds 2  
attorney 受权人；受托代表人 )Rj?\ZUR  
attornment 新拥有人承认书 cO-^#di  
attributable profit 可归属利润 (D\`:
1g  
attributable share value 可归属股份价值 [&zSYmDk  
Auckland Stock Exchange 奥克兰证券交易所 *P`k|-  
auction 拍卖 SW HiiF@  
auctioneer 拍卖商 lO}I>yo}\  
audit 审计；核数 (&/~q:a>  
Audit Commission 审计署 2,.8oa(  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 4*UKR!sr  
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〕 R]o2_r7N"}  
audit review 帐目审查 q-e3;$  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 CZ(fP86e  
audited account 审计帐目；经审计的帐目 =C
aSd|   
audited annual account 经审计的周年帐目 B;Co`o2  
audited balance sheet 经审计的资产负债表 7}tXF  
auditor 核数师；核数主任；审计师 /8P7L'Rb  
auditor's certificate 核数师证明书；审计师证明书 msw=x
0{n5  
auditor's report 核数师报告；审计师报告 X"T)X#:)  
Aussie bond 澳元债券 qf%p#+:B3  
austerity budget 紧缩预算 VZ2CWE)t  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 "b`3
 
Australia All Ordinaries Index 澳洲所有普通股票指数
1#2L9Bi  
Australian Dollar [AUD] 澳元 1\5po^Oioy  
Australian Options Market 澳大利亚期权市场
ZPHatC  
Australian Securities Commission 澳洲证券事务监察委员会 y"zZ9HQM  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 G52z5-=v  
Australian Stock Exchange 澳大利亚证券交易所 ]YB,K)WQ  
Austrian Schilling [ATS] 奥地利先令 ~sCdvBA  
authentication 认证；鉴证 % "ZC9uq?  
authority to purchase 委托购买证；委购书 zZ8:>2Ps(  
authorization 认可；核准；授权；授权书 X u>]$+u#  
authorization by direction 指示授权 iF"kR]ZL  
authorization by instruction 指令授权 FXid=&T@0D  
authorization by warrant 令状授权 mEV@~){  
authorization of unit trust 单位信托的认可 rwAycW7  
authorized agent 指定代理人
j 2e|  
authorized capital 法定资本 P>7PO~E
.  
authorized clerk 出市员 m .^WSy  
authorized dealer 认可交易商 @EH@_EwYV  
authorized financial institution 认可财务机构 85+w\KuEY  
authorized fund 认可基金 ,6wGdaMR  
authorized fund house 获授权的基金公司；认可基金公司 U#4>GO;A  
authorized institution 认可机构 a!;K+wL >  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 1c$ce+n~  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Kq:vTz&<  
authorized insurer 获授权保险人；获认可承保人 8`q"] BQN  
authorized investment 特准投资项目 p{w;y6e  
authorized person 获授权人 dewN\  
authorized representative 获授权代表 -nB. .q  
authorized share capital 法定股本 gq+#=!(2  
automated quotation system 自动报价系统 1xU)nXXb  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] W1O Y}2kj  
自动交易系统〔香港期货交易所有限公司〕 et`rPK~m  
automatic adjustment mechanism 自动调整机制 qn
` \g  
automatic adjustment system 自动调整系统 TZ PUVOtL_  
Automatic Clearing House 自动票据交换所 tSaD=#v  
automatic exchange rates accumulation system 自动化汇率累集系统 1( ]{tF  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 H(Ad"1~.#  
automatic teller machine [ATM] 自动柜员机 _(KzjOMt  
autopay 自动转帐 KocNJ TB  
available assets 可用资产 q}J Eesf  
available fiscal reserve 现存财政储备 /qXP\ a  
available profit 可用利润 E_K32)J-  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 >7QC
>ws%  
average 平均；平均数；海损 gq)uv`3  
average basic salary 平均基本薪金 R78lV-};Q  
average consumer expenditure 平均消费开支；一般消费开支 ;-kg3fGB1Q  
average cost 平均成本 alZ83^YN'  
average cost of land production 增辟土地平均成本 YU1z\pK  
average daily turnover 平均每日成交额 f7 zGz  
average daily wage rate 平均每日工资率 kfy|3KA3m  
average expenditure pattern 平均开支模式 5+*CBG}  
average growth rate 平均增长率 2Vg+Aly4D  
average net fixed assets 固定资产平均净值 vNAQ/Q  
average of relatives 相对价格平均数 MN
KY J  
average price 平均价格 Qr[".>+  
average propensity to consume 平均消费倾向；一般消费倾向 ]DI%7kw'  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ;vgaFc]  
average rate 平均率 \B8[UZA.&  
average revenue 平均收入；平均收益 2
!}rHw  
average stock 平均库存；平均存货 .IORvP-M&  
average yearly rent 平均年租
f_> lz  
avoidance of double taxation 避免双重课税 c)17[9"  
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 5f#]dgBe  

3F9AnS  
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