一些有用的会计术语(也不知道发的地方对不对)A

A: Bdq"6SK>  
A share Ａ股；甲类股份 k,R~oSA'n  
abatement of tax 减税；减扣免税额 bEQtVe@`  
ABN AMRO Bank N.V. 荷兰银行 @=0r3  
above-the-line expenditure 线上项目支出；经常预算支出 V2s}<uG  
above-the-line receipt 线上项目收入；经常预算收入 [Ht."Vx
R  
ABSA Asia Limited 南非联合亚洲有限公司 FPMSaN P  
absolute change 绝对数值变更 2Z`$  
absolute expenditure 实际开支 Uaj`  
absolute guideline figure 绝对准则数字 2]NAs9aZ  
absolute interest 绝对权益 gLaO#cQ%  
absolute order of discharge 绝对破产解除令 =3sldKL&F  
absolute profit margin 绝对利润幅度 ,AbKxT f2  
absolute value 实值；绝对值 :@>br+S  
absolutely vested interest 绝对既得权益 Dd# SUQ  
absorbed cost 已吸收成本；已分摊成本 JXY!c\,  
absorption 吸收；分摊；合并 `H2F0{\og  
absorption rate 吸收率；摊配率；分摊率 CoUd16*"JM  
ACB Finance Limited 亚洲商业财务有限公司 @CaD8%j{  
acceptable form of reciprocity 合理的互惠条件 OgXZ-<
'  
acceptable rate 适当利率；适当汇率 oA;jy  
acceptance agreement 承兑协议 H@2v<e@  
acceptance for honour 参加承兑 V1`5D7Z  
acceptor 承兑人；接受人；受票人 #HM\a  
acceptor for honour 参加承兑人 I4<{
R  
accident insurance 意外保险 /s8%02S  
Accident Insurance Association of Hong Kong 香港意外保险公会 +/3 Z  
accident insurance scheme 意外保险计划 Kcw1uLb  
accident year basis 意外年度基准 ;V"yMWjc  
accommodation 通融；贷款 T]nR=uK6LL  
accommodation bill 通融票据；空头票据 f_4S>C$  
accommodation party 汇票代发人 hdf8U  
account balance 帐户余额；帐户结余 eY4
`k  
account book 帐簿 SfZ=%6b7  
account collected in advance 预收款项 1>@]@ST[:  
account current book 往来帐簿 38U5^`  
account of after-acquired property 事后取得的财产报告 2u~c/JryN  
account of defaulter 拖欠帐目 Xrj(,
|  
account payable 应付帐款 =tf@4_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 [)H,zpl  
account receivable 应收帐款 Vgqvvq<S  
account receivable report 应收帐款报表 [^U;  
account statement 结单；帐单；会计财务报表 xV,4U/T  
account title 帐户名称；会计科目 c#n4zdQd]5  
accountant's report 会计师报告 /+4^.Q*  
Accountant's Report Rules 会计师报告规则 Pv7f _hw  
accounting and auditing procedure 会计与审计程序；会计与核数程序 -yl4tW  
Accounting Arrangements 《会计安排》 KO-Zz&2f  
accounting basis 会计基础 z[5Y Z~}*  
accounting by Official Receiver 破产管理署署长呈交的帐目 [/AdeR  
Accounting Circular 《会计通告》 k,;lyE  
accounting class 会计类别 Pu$kj"|q*[  
accounting date 记帐日期；会计结算日期 *CH!<VB/  
accounting for money 款项核算 5y(t`Fmt  
Accounting Officer 会计主任 d(X\B{  
accounting period 会计报告期；会计期 K#l  -?  
accounting policy 会计政策；会计方针 aT?p>  
accounting practice 会计惯例 y/X:=d6"  
accounting principle 会计准则 $_ix6z  
accounting record 会计记录 B_."?*|w  
accounting report 会计报告 8Fd1;G6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 N;C"X4rV  
Accounting Society of China 中国会计学会 "$~}'`(]  
accounting statement 会计报表 W(&Go'9e"  
accounting system 会计制度；会计系统 o\@ A2r3  
accounting transaction 会计事项；帐务交易 agU%z:M{  
accounting treatment 会计处理 N"YK@)*Q  
accounting year 会计年度 :jk)(=^  
accretion 增值；添加 ~{7zm"jN  
accrual 应计项目；应累算数目 'ZGT`'ri  
accrual basis 应计制；权责发生制 hF{x')(#l  
accrual basis accounting 应计制会计；权责发生制会计 d`?U!?Si  
accrue 应累算；应计 YW?7*go'Z  
accrued benefit 应累算利益 {k_ PMl0G  
accrued charges 应计费用 K2x
6R  
accrued cumulative preference share dividend 应累算的累积优先股股息 d,Cz-.'sOf  
accrued expenses 应累算费用 0<]$v"`I  
accrued interest payable 应付利息；应计未付利息 7m|`tjQ1  
accrued interest receivable 应收利息；应计未收利息 @4/~~  
accrued right 累算权益 zj~nnfoys  
accruing profit 应累算的利润 i
o9y;S"+  
accumulated fiscal reserve 累积财政储备 !paN`Fz\a  
accumulated profit 累积利润；滚存溢利 .N5hV3  
accumulated reserve 累积储备 i"%JFj_G  
accumulation of surplus income 累积收益盈余 uQ[vgNe*m  
acquired assets 既得资产 wO
^$!zB W  
acquisition 收购；购置；取得 i7S>
RB  
acquisition cost 购置成本 :LZ-da"QR  
acquisition expenses 购置费用 f$1Gu  
acquisition of 100% interest 收购全部股权 -T
zI>Fz  
acquisition of control 取得控制权 hsTFAfa'  
acquisition of fixed assets 购置固定资产 }mKGuCoH>  
acquisition of shell “买壳” l-<3{!  
acquisition price 收购价 22)0zY%\  
act of God 天灾 D'7A2f  
acting partner 执事合伙人 {E3xI2  
active market 买卖活跃的市场；交投畅旺的市场；旺市 |MTpU@`p5  
active partner 积极参与的合伙人 ruZYehu1W  
active trading 交投活跃 uSABh^  
actual circulation 实际流通 pT("2:)x  
actual cost 实际成本 /^++As0pY  
actual expenditure 实际开支；实际支出
l;XU#6{  
actual income 实际入息；实际收入；实际收益 $Cz1C  
actual market 现货市场 42b.7E  
actual price 现货价；实际价格 m0=cMVCA!  
actual profit 实际利润 rQ`\JE&`  
actual quotation 实盘；实际价位；实际报价 DNm(:%)0  
actual year basis 按实际年度计算 u iBl#J Q  
actuals 实货 |7svA<<[  
actuarial investigation 精算调查 BCBEX&0hk{  
actuarial principle 精算原则 X|X4L(i  
actuarial report 精算师报告 +dqk6RE  
Actuarial Society of Hong Kong 香港精算学会 OZ(Dpx
(Q  
actuarial valuation 精算师估值 /C*~/}  
actuary 精算师 B3y?.  
ad referendum agreement 暂定协议；有待覆核的协定 %*$5!;  
ad valorem duty 从价税；按值征税 {V}t'x`4c  
ad valorem duty system 从价税制 y=[gQJ6~r  
ad valorem fee 从价费 =LlLE<X"%x  
ad valorem tariff 从价关税 FWuw/b$  
additional allowance 额外免税额 /Jh1rck  
additional amount for unexpired risk 未过期风险的额外款额 $T"h";M)s  
additional assessable profit 补加应评税利润 Ap11b|v  
additional assessment 补加评税 GxYW4b  
additional commitment 额外承担 Z7JKaP9{:  
additional commitment vote 额外承担拨款 Of-C  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8<YX7e  
additional dependent parent allowance 供养父母额外免税额 #$LH2?)  
additional provision 额外拨款 rlR !&  
additional stamp duty 附加印花税 seu ~'s-  
additional tax 补加税罚款；补加税款 9.xvV|Sp  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Z8&4z.6_  
adjudged bankrupt 被裁定破产 WHp97S'd  
adjudicated bankrupt 裁定破产人 TNh=4xQ}  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 i~9?:plS  
adjudication of bankruptcy 裁定破产；宣告破产 25aNC;J  
adjudication of insolvency 裁定无力偿还债务 d2RnQA  
adjusted actual 经调整的实数；调整后的实数 SXQ@;=]xV  
adjusted current assets 经调整的流动资产；调整后的流动资产 "Owct(9  
adjusted figure 经调整的数字；调整后的数额 rVUUH!  
adjusted liabilities 经调整的负债；调整后的负债 hdo&\Q2D8  
adjusted loss 经调整的亏损；调整后的亏损 uc'p]WhQ  
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 Z
+NF(d  
adjusted profit 经调整的利润；调整后的利润 #X#8ynt  
adjusted surplus 经调整的盈余额；调整后的盈余额 W0Ktw6  
adjusted value 经调整的价值；调整后的价值 9Hu d|n  
adjustment 调整；修订；理算〔保险〕 ]53O}sH>  
adjustment centre 调剂中心 F7\BF  
adjustment lag 调整过程的时间差距；调整时差 Takt_N  
adjustment mechanism 调整机制 N5m'To]  
adjustment of loss 亏损调整 (VR"Mi4  
adjustment process 调整过程；调整程序 cI2Fpf`2Wj  
adjustment range 调整幅度 YnSbw3U.I  
administered exchange rate 受管制汇率 5QAdcEcN@O  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 0Y7$d`  
administration expenses 行政费用 B1E$v(P3M  
administration fee 手续费；行政费 '0Lov]L  
administration in bankruptcy 破产管理 nt=x]wEC  
administration order 遗产管理令 Vr 8:nP:  
administrator 管理人；遗产管理人 a>U6Ag<  
administrator of the estate 遗产管理人 ,"B?_d6  
admission of debt 债项承认书 (
4~X}:  
admission of proof 接纳债权证明
Mal<iNN  
advance 放贷款项；垫付款项；预支款项；预付款项 ba8 6 N  
advance account 暂支帐目；预付款帐户 ,I ZqLA  
advance compensation 预付补偿金 .hKhrcQp  
advance from shareholder 股东垫款 'qjX$]H  
advance pending reimbursement 预支以待日后付还 'fIHUw|  
advanced economy 先进经济体系 $`pd|K`  
advancement 预付；预付财产 =ai2z2z  
advances warrant 垫款令 N&"QKd l  
advancing 贷出 "#2pT H~  
adverse balance 逆差 O16r!6=-n  
adverse exchange 逆汇 flP>@i:e6  
advertisement addressed to shareholders 在报章刊登的致股东通告 zDB
"r  
advice for collection 托收通知书 dXl]Pe|v  
advice of drawing 提款通知书；汇票通知书 |k6Ox*  
advice of payment 付款通知 Axlm<3<wf"  
Advisory Committee [Securities and Futures Commission] IK'F{QPH  
谘询委员会〔证券及期货事务监察委员会〕 b vRB  
Advisory Committee on Diversification 经济多元化谘询委员会 cJ. 7Mt  
affidavit 誓章；遗产申报誓章 lkb2?2\+  
affidavit of no receipt 述明无收款的誓章 _%{0?|=  
affiliate 联号；联营公司；附属公司 %%&e"&7HE  
affiliated company 附属公司；联号；联营公司 z$|;-u|  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 {SJsA)9:#  
affordability 负担能力 )B;M  
African Development Bank [AfDB] 非洲开发银行 +oZH?N4yaM  
after-acquired property 事后取得的财产 b0 &  
after-hours dealing 市后交易 +Qs!Nhsq  
after-tax profit 税后盈利；税后利润；税后溢利 TiyUr [  
agency agreement 代理协议 m2(E>raV6  
agency expenses 代理机构的开支 T6uMFD4 |  
agency fee 代理费 !{(ls<  
Agency Law 《代理法》 `a >?UUT4  
agent 代理人；承销人 +%XnMl  
agent of company 公司代理人 4d`+CD C  
agent's fee 代理人费；经纪费 +"8}R~`!  
aggregate 总计；总数；总体数字 yAG+] r  
aggregate amount 总款额；总额 C',6%6P  
aggregate assets and liabilities 总体资产与负债 xI
L#h@dz  
aggregate at constant price 按固定价格计算的总体数字 0Gsu  
aggregate demand 总需求 i6Qb[\;  
aggregate gross position 总持仓量 T#@{G,N  
aggregate limit 总限额 H@D;e  
aggregate of salaries tax 合计薪俸税 (~&w-w3  
aggregate performance 总体表现；总体业绩 BqB|Fo  
aggregate supply 总体供应 Ns<?b;aK  
aggregate surplus 总盈余 q jz3<`7-  
aggregate total 整体总额 hbI;Hd  
aggregate value 总值；合计价值 (rcMA>2=  
aggregated basis 合计基准 2 z7}+lH  
aggregated net chargeable income 合计应课税入息实额 u]E.iXp  
aggregation 合并计算；合计；总和 t`YWwI.  
aggregation of incomes of husband and wife 夫妇入息合并计算 =u=Kw R  
aggregation of property 财产的总和 qnJ50 VVW  
agio 差价；贴水
Uyk,.*8"  
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》 BSgTde|3y  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment =((yWn+t  
《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》 OPuj|%Wgw  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Blk}I  
《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》 'J
ydu   
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment % :/
_f  
《香港政府和大韩民国政府关于相互促进和保护投资协定》
E!! alc{  
agreement for a settlement 授产协议 jO8X:j09A  
agreement for assignment 转让协议 8KMvAc  
agreement for sale 售卖协议；买卖协议 j (ygQ4T  
agreement for sale and purchase 买卖协议 b7Oj<!Wo`  
agreement for the payment of interest 支付利息协议 jj,r <T  
agreement for the repayment of money 还款协议 l5k?De_(x  
agreement of reinsurance 再保险协议 ORBxD"J&  
Agricultural Bank of China 中国农业银行 : @6mFTV  
air passenger departure tax 飞机乘客离境税 8sg|MWSU  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?:igumeYX  
airport tax 机场税 E'EcP4eL  
alcohol duty 酒精税 Wp[9beI*M  
alienation 让与；让渡；转让 ar$*a>'?  
alimony 生活费；赡养费 ?pG/m%[  
All Ordinaries Index [AOI] 所有普通股指数 =45W\  
all risks 全险；综合险 kRlA4h1u_$  
All Sales Record for Stock Market 《股票市场成交报告》 q]FBl}nwl%  
Allied Capital Resources Limited 新联财务有限公司 9S>g6}[E#0  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 +sf .PSz$  
allocation letter 拨款信件 !^WHZv4  
allocation of fund 分配款项；预留款项 h5GU9M  
allocation of profit 利润分配；溢利分配 zvO:"w}  
allocation warrant 拨款令 P:k+ y$  
allotment 分配；配股 <a|@t@R  
allotment notice 股份配售通知；配股通知 8lP6-VA  
allotment of shares 股份分配 L:@fP~Erh  
allowable 可获宽免；免税的 }y6q\#G  
allowable business loss 可扣除的营业亏损 #U ASH&  
allowable expenses 可扣税的支出 bL1m'^r  
allowance 免税额；津贴；备抵；准备金 VagT_D  
allowance for debts 债项的免税额 66\jV6eH7L  
allowance for depreciation by wear and tear 耗损折旧免税额 +Gh7^v|"  
allowance for funeral expenses 殡殓费的免税额 Qxa{UQh}9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 D4Etl5k  
allowance for repairs and outgoings 修葺及支出方面的免税额 (=c1  
allowance to debtor 给债务人的津贴 h@1!T  
alteration of capital 资本更改 <)U4Xz?  
alternate trustee 候补受托人 .H~Y
I  
amalgamation 合并 7\Fs=\2l+'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0L#/lDNk  
ambit of charges 征税范围；收费范围 2K{6iw"h  
amended valuation 经修订的估值 uMmXs%9T  
American Commodities Exchange 美国商品交易所 <f>akT,W  
American Express Bank Limited 美国运通银行 M%`\P\A  
American Stock Exchange 美国证券交易所 dRaOGm)  
amortization 摊销 41Ve}%  
amount due from banks 存放银行同业的款项 =\3Tv  
amount due from banks abroad 存放海外银行同业的款项
&<]<a_pw  
amount due from holding companies 控股公司欠款 i9A~<
 
amount due from local banks 存放本港银行同业的款项 [4Q"#[V&9  
amount due to banks 银行同业的存款 :O-1rD  
amount due to banks abroad 海外银行同业的存款 $yu?.b 9H#  
amount due to holding companies 控股公司存款 ub K7B |p  
amount due to local banks 本港银行同业的存款
C6 "  
amount due to outport banks 外埠银行同业的存款 ,6,]#R :J  
amount for note issue 发行纸币的款额 m3.sVI0I  
amount of bond 担保契据的款额 Q(Gl{#b  
amount of consideration 代价款额 nwmW.(R4  
amount of contribution 供款数额 GF$`BGW  
amount of indebtedness 负债款额 x#H 3=YD*  
amount of principal of the loan 贷款本金额
;\{`Ci\  
amount of rates chargeable 应征差饷数额 f_=~H<j!  
amount of share capital 股本额 ,S&z<S_  
amount of sums assured 承保款额 rwf^,r"r  
amount of variation 变动幅度 6b=q-0yj  
amount of vote 拨款数额 L'Q<>{;Ig  
amount payable 应付款额 =,V|OfW  
amount receivable 应收款额 v=?2S  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s?C&s|'.  
analysis 分析 @xAfZb2E  
ancillary risk 附属风险 z#6?8y2-  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,d_Gn!  
annual accounting date 年结日期 .iwZ*b{  
annual allowance 每年免税额；年积金；年度津贴；年津 pA}S5x  
annual balance 年度余额 r 
?m6$  
annual disposable income 每年可动用收入 R 94
^4I  
annual estimates 周年预算 I)SG wt-  
annual fee 年费 Jn&7C  
annual general meeting 周年大会 @)6jE!LC  
annual growth rate 年增率；每年增长率 pv,45z0
 
annual long-term supplement 长期个案每年补助金 5h{`<W  
annual pensionable emolument 可供计算退休金的年薪 +-$Ko fnM  
annual report 年报 h6D^G5i  
Annual Report on the Consumer Price Index 《消费物价指数年报》 BS1A
p  
annual return 周年报表；周年申报表；每年报税表格 B.dT)@Lx0  
Annual Return Rules 《周年报表规则》 ('[TLHP  
annual review of consumer prices 每年消费物价回顾 kHK0(bYK  
annual roll-forward basis 逐年延展方式 </`yd2>
 
annual salary 年薪 7'lZg<z{~j  
annual statement 年度报表；年度决算表 2kh"8oQ  
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 m#7*:i&@Y  
annuitant 年金受益人 4JyM7ePND}  
annuity 年金 (eWPis[  
annuity contract 年金合约 SPkn3D6  
annuity on human life 人寿年金 ipE]}0q  
antecedent debt 先前的债项 <wd]D@l7r  
ante-dated cheque 倒填日期支票 +9;2xya2  
anticipated expenditure 预期开支 fS&6  
anticipated net profit 预期纯利 X[yNFW}S2W  
anticipated revenue 预期收入 na+d;h*~y  
anti-inflation measure 反通货膨胀措施 9i q""  
anti-inflationary stance 反通货膨胀立场 #]Y>KX2HG  
apparent deficit 表面赤字 mN_Z7n;^eh  
apparent financial solvency 表面偿债能力 c3TKl/  
apparent partner 表面合伙人 G&f8n  
application for personal assessment 个人入息课税申请书 jM)C4ii.-$  
application of fund 资金应用 k@mVxnC  
application to release as liquidator and to destruct the books of accounts and documents 4=8QZf0\  
申请免除清盘人职务及毁灭帐簿与文件 \;X+X,M  
appointed actuary 委任精算师 5\fCd|  
appointed auditor 委任核数师；委任审计师 zg)sd1@  
appointed trustee 委任的受托人 x2Lq=zwJ  
appointer 委任人 &HZmQ>!R D  
apportioned pro rata 按比例分摊 RO(TvZ0pE  
apportionment 分配；分摊 D<$Xy
P  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /iaf ^ >  
apportionment formula 分摊方程式 C~% 1w%nn  
apportionment of estate duty 遗产税的分摊 ay )/q5  
appraisal 估价；评估 #U mF-c  
appreciable growth 可观增长 }iB|sl2J  
appreciable impact 显着影响 hsRvr`#m|  
appreciable increase 可观增长 LPd\-S_rsP  
appreciation 增值；升值 r=.A'"Kf  
appreciation against other currencies 相对其他货币升值 !^c@shLN4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 dEa<g99[?  
appreciation tax 增值税 2BXy<BM @  
appropriation 拨款；拨用；拨付 m"eteA,"k_  
appropriation account 拨款帐目 )RgGcHT@  
Appropriation Bill 拨款法案 tz NlJ~E  
appropriation-in-aid system 补助拨款办法 Q,T"ZdQ  
approved assets 核准资产 O`1!  
approved basket stock 认可一篮子证券 w4,Ag{t>  
approved budget 核准预算 gY-5_Ab  
approved charitable donation 认可慈善捐款 7r#ymQ  
approved charitable institution 认可慈善机构 k44Q):ncY7  
approved currency 核准货币；认可货币 W#fZ1E6  
approved estimates 核准预算 da!P0x9p  
approved estimates of expenditure 核准开支预算 5K%SL1N  
approved overseas insurer 核准海外保险人 nuQ]8-,  
approved overseas trust company 核准海外信托公司 NE2pL@sk  
approved pooled investment fund 核准汇集投资基金 -_OS%ARa  
approved provident fund scheme 认可公积金计划 ^"\s eS  
approved provision 核准拨款 8)*2@-Rp  
approved redeemable share 核准可赎回股份 jhgX{xc  
approved regional stock 认可地区性证券 *A'FC|\  
approved retirement scheme 认可退休金计划 DE$q+j0P  
approved subordinated loan 核准附属贷款 R7jmv n  
arbitrage 套戥；套汇；套利 >r@.F%  
arbitrageur 套戥者；套汇者 Bh`N[\r  
arbitrary amount 临时款项 B;6]NCxD  
arrangement 措施；安排；协定 9LnN$e  
arrears 欠款 ;h=*!7:  
arrears of pay 欠付薪酬 k*rZ*sSp  
arrears of revenue 逾期未收税款；逾期未收的帐项 Cs3^9m6;d  
articles of association 组织章程；组织细则；组织章程细则 y;cUl, :v  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 zdl%iop3
e  
ascertainment of profit 确定利润 = {'pUU  
"Asia Clear" “亚洲结算系统” 3\O|ii  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 hOv={:  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 PC$CYW5  
Asian Development Fund [ADF] 亚洲发展基金 rHge~nY<  
Asian dollar bond 亚洲美元债券 aVs(EHF  
Asian dollar market 亚洲美元市场 ( lm&*tKm  
Asian dollar rate 亚洲美元利率 /'2O.d0}.  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ) /vhclkb  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 8F(h*e_?  
asked price 沽盘；喊价；索价；卖方报价 C;+(Zp  
assessable income 应评税入息 @Hb'8F  
assessable loss 应评税亏损 fc=Patg  
assessable profit 应评税利润 \`<cH#  
assessable value 应评税值 .{KjEg 6  
assessed profit 估定利润 `?g`bN`Vn  
assessed value 经评估价值 _ZB\L^j)  
assessment 评税；评定；估价；评税单 Gl %3XdU  
assessment number 评税编号；估价编号 TcTM]ixr  
assessment of additional tax 补加税评税 9h90huyKF  
assessment of performance 业绩评估；实绩评价 #m{{a]zm^  
Assessor 评税主任 8M
*PML4r  
asset price bubbles 资产价格泡沫 rPNb\Ri  
asset-backed securities 具资产保证的证券 63|+2-E2Q  
assets accretion 资产增值 _mvxsG  
assets and liabilities 资产与负债 >>b3ZE|5  
assets betterment statement 资产递增表；资产改进表 54;J8XT7  
assets lending 实物放款；有抵押贷款 AE`We$!  
assets of the company passing on the death 死者去世时转移的公司资产 X[s8X!#  
assets pledged as security for liabilities 用作负债抵押的资产 =
h6 sPJ  
assets portfolio 资产投资组合 b !@Sn/  
assets price 资产价格 qW:)!z3\  
assets quality 资产质素 G|w=ez  
assets realization 资产变现 , ^F)L|  
assets refinancing arrangement 资产再集资安排 GDhE[of  
assets securitization 资产证券化 4D%9Rc0 G  
assets situated outside Hong Kong 在香港以外地方的资产 '3]p29v{  
assets stripping 削减资产；拆卖资产 g[ 0<m#"  
assets value 资产值 v0Dq@Q1  
assignee 承让人 &c(WE RW?-  
assignment 转让；转让书；转让契 $mm
up|;(  
assignment of interest 权益转让 >h2%[j=  
assignment of letters patent and trade mark 专利证书及商标转让 uJHu>M}~  
assignment of property 物业转让；物业转让书 iI@jZVk  
assignment right 转让权 02`$OTKz  
assignor 转让人 .#u_#=g?  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 )Au6Nf  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 "vCM}F  
associate member 附属会员 s5.AW8X=?*  
associated body corporate 相联法人团体 5ercD  
associated company 相联公司；联属公司 !MDNE*_
 
associated corporation 相联法团 (BxJryXm  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] +MbIB&fRCB  
公认会计师公会〔英国〕 'bGX-C  
Association of Futures Exchange Brokers 香港期货经纪协会 > oA?6x  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 &Cim!I  
association of underwriters 承保人组织 "\Egs)\  
assumption of control 接管 )k&a}u5y  
assurance 担保；保险；转易；转易书 \~d";~Y`  
assurance of interest 权益的转易 V@7KsB  
at 19XX price 按一九ＸＸ年价格计算 K3uG2g(>2  
at a discount 按赔价计算；按贴水价格计算；打折扣 oRKEJNps  
at a premium 按溢价计算；按升水价格计算 KIA 2"KbjG  
at call 通知付款；按通知 jV#ahNq;  
at constant market price 按固定市价计算 n?\ nn3  
at constant price 按固定价格计算 `nKH"TaX  
at cost 按成本计算 )b<k#(i@#  
at current market price 按当时市价计算；按现时市价计算 =1I#f  
at current price 按当时价格计算；按现时价格计算 50TA:7  
at factor cost 按要素成本计算；按生产要素成本计算 +x9cT G  
at money-of-the-day price 按付款当日价格计算 {e|*01hE  
at or better 按指定或较佳价位〔买卖指令〕 .6O"| Mqb  
at par 按面值计算；平价 o-xDh7v  
at sight 见票即付 di)*-+  
at the close 按收市盘 q#Zs\PD  
at the opening 按开市盘 QB:i/9  
attestation 见证；见证条款 4k/VBZB  
at-the-money option 平价期权 E3@QI?n^^  
attorney 受权人；受托代表人 ZKQ hbNT  
attornment 新拥有人承认书 bWl5(S` Z  
attributable profit 可归属利润 < v]3g  
attributable share value 可归属股份价值 <R%;~){  
Auckland Stock Exchange 奥克兰证券交易所 6Ao%>;e*  
auction 拍卖 LA_3=@2.H  
auctioneer 拍卖商 n .!Ym X4  
audit 审计；核数 >@WX>0`ht  
Audit Commission 审计署 X1IeSMAe  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] }?cGf-c  
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〕 tt%MoQ)  
audit review 帐目审查 A*./,KT  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 _,;j7%j  
audited account 审计帐目；经审计的帐目 dC
=)^(  
audited annual account 经审计的周年帐目 uj%skOD6Z  
audited balance sheet 经审计的资产负债表 j-CnT)W<  
auditor 核数师；核数主任；审计师 Ngr/QL]Q  
auditor's certificate 核数师证明书；审计师证明书 Lb{e,JH  
auditor's report 核数师报告；审计师报告 *Ype>x{  
Aussie bond 澳元债券 @)kO=E d  
austerity budget 紧缩预算 DjU9 uZT  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 SVjl~U-^  
Australia All Ordinaries Index 澳洲所有普通股票指数 ,+qVu,  
Australian Dollar [AUD] 澳元 22kpl)vbU  
Australian Options Market 澳大利亚期权市场 2,lqsd:xM  
Australian Securities Commission 澳洲证券事务监察委员会 "#v=IJy&r  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 vHAg-Avc  
Australian Stock Exchange 澳大利亚证券交易所 7iHK_\tn  
Austrian Schilling [ATS] 奥地利先令 j1SMeDDM ~  
authentication 认证；鉴证 k5kdCC0FCk  
authority to purchase 委托购买证；委购书 -(`OcGM'L  
authorization 认可；核准；授权；授权书 _3]][a,  
authorization by direction 指示授权 {_(\`>  
authorization by instruction 指令授权 as=m`DqOh  
authorization by warrant 令状授权 &t5{J53  
authorization of unit trust 单位信托的认可 6"c1;P!4   
authorized agent 指定代理人 'Dvv?>=&  
authorized capital 法定资本 2tROT][J%  
authorized clerk 出市员
:{NC-%4o0  
authorized dealer 认可交易商 *lef=:&,,  
authorized financial institution 认可财务机构 5XuT={o  
authorized fund 认可基金 i"|$(2  
authorized fund house 获授权的基金公司；认可基金公司 bs9aE<j  
authorized institution 认可机构 X7,
PEA  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Q'k\8'x  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 [4fU+D2\d  
authorized insurer 获授权保险人；获认可承保人 "<}&GcJbz  
authorized investment 特准投资项目 J5h+s-'  
authorized person 获授权人 &V|>dLT>A  
authorized representative 获授权代表 5Z4-Z  
authorized share capital 法定股本 "Jjs"7  
automated quotation system 自动报价系统 zEZLKWm9-  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 0!z@2[Pe66  
自动交易系统〔香港期货交易所有限公司〕 0Ok,oW{  
automatic adjustment mechanism 自动调整机制 Qb8K
Ppd  
automatic adjustment system 自动调整系统 Mv c`)_Md  
Automatic Clearing House 自动票据交换所 p
fx
3C*  
automatic exchange rates accumulation system 自动化汇率累集系统 0l;<5  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 H+ h07\? %  
automatic teller machine [ATM] 自动柜员机 x8
;`i$  
autopay 自动转帐 *9)SmSs  
available assets 可用资产 b3wM;jv  
available fiscal reserve 现存财政储备 {JV@"t-X3"  
available profit 可用利润 "EU{8b  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 IVr 2y8K  
average 平均；平均数；海损 >NB?&|  
average basic salary 平均基本薪金 %4\
OPw&  
average consumer expenditure 平均消费开支；一般消费开支 9WJz~SP+vR  
average cost 平均成本 E~<`/s  
average cost of land production 增辟土地平均成本 IrMl:+t\  
average daily turnover 平均每日成交额 1FtM>&%4  
average daily wage rate 平均每日工资率 uxg9yp@|  
average expenditure pattern 平均开支模式 X0-IRJ[  
average growth rate 平均增长率 dD<fn9t  
average net fixed assets 固定资产平均净值 Mg#j3W}]  
average of relatives 相对价格平均数 2MA]jT  
average price 平均价格 9w9jpe#  
average propensity to consume 平均消费倾向；一般消费倾向 )otb>w5  
average propensity to save 平均储蓄倾向；一般储蓄倾向 DO7W}WU  
average rate 平均率 ~OePpa\  
average revenue 平均收入；平均收益 6Es? MW=  
average stock 平均库存；平均存货 qyHZ M}/  
average yearly rent 平均年租 nUq<TJ  
avoidance of double taxation 避免双重课税 [
![%9'+P  
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 :b[` 
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