一些有用的会计术语(也不知道发的地方对不对)A

A: aM~M@wS  
A share Ａ股；甲类股份 j&ddpS(s  
abatement of tax 减税；减扣免税额 C)Mh  
ABN AMRO Bank N.V. 荷兰银行 G.1pg]P!  
above-the-line expenditure 线上项目支出；经常预算支出 M++*AZ  
above-the-line receipt 线上项目收入；经常预算收入 A-uEZj_RD=  
ABSA Asia Limited 南非联合亚洲有限公司 r'-)@|  
absolute change 绝对数值变更 LDO@$jg  
absolute expenditure 实际开支 s>^*GQw  
absolute guideline figure 绝对准则数字 (Zx;GS  
absolute interest 绝对权益 zkB_$=sbn#  
absolute order of discharge 绝对破产解除令 SxNs  
absolute profit margin 绝对利润幅度 ^qGH77#z  
absolute value 实值；绝对值 #|)GarDG  
absolutely vested interest 绝对既得权益 VMsAT3^w  
absorbed cost 已吸收成本；已分摊成本 J=5G<  
absorption 吸收；分摊；合并 5{VrzzOK}  
absorption rate 吸收率；摊配率；分摊率 9_oIAn:<  
ACB Finance Limited 亚洲商业财务有限公司 o1QK@@}  
acceptable form of reciprocity 合理的互惠条件 .F&\xa{  
acceptable rate 适当利率；适当汇率 Ust
>%~<  
acceptance agreement 承兑协议 p\~ lPXK  
acceptance for honour 参加承兑 \%f4)Qb  
acceptor 承兑人；接受人；受票人 27}k63\  
acceptor for honour 参加承兑人 yi
n"+&<T  
accident insurance 意外保险 $wAVM/u&  
Accident Insurance Association of Hong Kong 香港意外保险公会 H;%a1  
accident insurance scheme 意外保险计划 W%@6D|^  
accident year basis 意外年度基准 |v:8^C7  
accommodation 通融；贷款 d'J))-*#UO  
accommodation bill 通融票据；空头票据 qVx0VR1:  
accommodation party 汇票代发人 8g^OXZ   
account balance 帐户余额；帐户结余 c(i-~_  
account book 帐簿 s9zdg"c'  
account collected in advance 预收款项 0O|T\E8e  
account current book 往来帐簿 e%o6s+"  
account of after-acquired property 事后取得的财产报告 >DpnIWn  
account of defaulter 拖欠帐目 rQ LNo,  
account payable 应付帐款 pO4}6\1\  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?E=&LAI#  
account receivable 应收帐款 P%(pbG-X.  
account receivable report 应收帐款报表 ZoF\1C ^  
account statement 结单；帐单；会计财务报表 ^3F[^#"  
account title 帐户名称；会计科目 0l!@bj  
accountant's report 会计师报告 26&^n Uy  
Accountant's Report Rules 会计师报告规则 AS'a'x>8>,  
accounting and auditing procedure 会计与审计程序；会计与核数程序 79z(n[^  
Accounting Arrangements 《会计安排》 Xq1n1_Z  
accounting basis 会计基础 vH9/}w2  
accounting by Official Receiver 破产管理署署长呈交的帐目 Lr V)}1&5  
Accounting Circular 《会计通告》 /!uxP~2U  
accounting class 会计类别 !zVuO*+  
accounting date 记帐日期；会计结算日期 Ay22-/C|@  
accounting for money 款项核算
V.>'\b/#  
Accounting Officer 会计主任 mN!>BqvN  
accounting period 会计报告期；会计期 ;N6L`|  
accounting policy 会计政策；会计方针 Y6,< j|  
accounting practice 会计惯例 p(:\)HP)R  
accounting principle 会计准则 8(\Az5%  
accounting record 会计记录 [89#8|+  
accounting report 会计报告 (Rve<n6{A  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?yU|;my  
Accounting Society of China 中国会计学会 &Dgho  
accounting statement 会计报表 Jr==Afx
yT  
accounting system 会计制度；会计系统 ehoDW
O]S  
accounting transaction 会计事项；帐务交易 Zm4IN3FGLv  
accounting treatment 会计处理 ?S36)oZzg  
accounting year 会计年度 W -8<sv$b  
accretion 增值；添加 n'U*8ID  
accrual 应计项目；应累算数目 "
9>~O`l,  
accrual basis 应计制；权责发生制 IF(W[J  
accrual basis accounting 应计制会计；权责发生制会计 =(3Qbb1i  
accrue 应累算；应计  +,gI|  
accrued benefit 应累算利益 b(&2/|hd
 
accrued charges 应计费用 eh&?BP?  
accrued cumulative preference share dividend 应累算的累积优先股股息 mTwz&N\  
accrued expenses 应累算费用 !FX;QD@"  
accrued interest payable 应付利息；应计未付利息 *}$T:kTH  
accrued interest receivable 应收利息；应计未收利息 ![18+Q\  
accrued right 累算权益 (>%Ddj6_>  
accruing profit 应累算的利润 pJ;J>7Gt  
accumulated fiscal reserve 累积财政储备 k*\WzBTd  
accumulated profit 累积利润；滚存溢利 !=_:*U)-'  
accumulated reserve 累积储备 uI}S9  
accumulation of surplus income 累积收益盈余 m>yk4@a  
acquired assets 既得资产 y4tM0h  
acquisition 收购；购置；取得 =) $a>N  
acquisition cost 购置成本 f nX!wN  
acquisition expenses 购置费用 Kzb&aOw  
acquisition of 100% interest 收购全部股权 b54<1\&  
acquisition of control 取得控制权 ?kI-o0@O.  
acquisition of fixed assets 购置固定资产 @TdPeTw\  
acquisition of shell “买壳” N4}j,{#  
acquisition price 收购价 . Zrt/;  
act of God 天灾 pLE|#58I  
acting partner 执事合伙人 _>9|"seR  
active market 买卖活跃的市场；交投畅旺的市场；旺市 DGz'Dn
  
active partner 积极参与的合伙人 ,2qJXMg"=$  
active trading 交投活跃 )O#]Wvr  
actual circulation 实际流通 4L85~l  
actual cost 实际成本 mVcpYyD|k  
actual expenditure 实际开支；实际支出 b'pbf  
actual income 实际入息；实际收入；实际收益 RF
U(wek  
actual market 现货市场 YR@@:n'TP  
actual price 现货价；实际价格 V7G?i\>  
actual profit 实际利润 :z_D?UQ  
actual quotation 实盘；实际价位；实际报价 EW%%W6O6  
actual year basis 按实际年度计算 L=O,OS+  
actuals 实货 ;]D@KxO$dJ  
actuarial investigation 精算调查 Py^F},?J  
actuarial principle 精算原则 +y!dU{L^  
actuarial report 精算师报告 KwndY,QD  
Actuarial Society of Hong Kong 香港精算学会 gYn1-/Z>I  
actuarial valuation 精算师估值 ^/47*vcN5  
actuary 精算师 Ek~Qp9B  
ad referendum agreement 暂定协议；有待覆核的协定 2asA]sY  
ad valorem duty 从价税；按值征税 >
pW8K[  
ad valorem duty system 从价税制 Am'5|  
ad valorem fee 从价费 5)+(McJC  
ad valorem tariff 从价关税 AyB-+oTf(  
additional allowance 额外免税额 /pan{.< k  
additional amount for unexpired risk 未过期风险的额外款额 E3<jH  
additional assessable profit 补加应评税利润 ,B(UkPGT  
additional assessment 补加评税 /J]Yj,  
additional commitment 额外承担 };o6|e:2E  
additional commitment vote 额外承担拨款 *]nha1!S  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7L|w~l7R~  
additional dependent parent allowance 供养父母额外免税额 UO47XAO  
additional provision 额外拨款 TG8QT\0G  
additional stamp duty 附加印花税 UTGR{>=>  
additional tax 补加税罚款；补加税款 IHZ WNT2  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 7Vr .&`l  
adjudged bankrupt 被裁定破产 G(~d1%(  
adjudicated bankrupt 裁定破产人 j0B, \A  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 yv=LT~  
adjudication of bankruptcy 裁定破产；宣告破产 DmEmv/N=  
adjudication of insolvency 裁定无力偿还债务 &W:Wv,3
 
adjusted actual 经调整的实数；调整后的实数 s-Q-1lKV,  
adjusted current assets 经调整的流动资产；调整后的流动资产 tSV}BM,  
adjusted figure 经调整的数字；调整后的数额 7h?PVobe  
adjusted liabilities 经调整的负债；调整后的负债 TviC1 {2  
adjusted loss 经调整的亏损；调整后的亏损 @C62%fU{5  
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 ywXerz7dUk  
adjusted profit 经调整的利润；调整后的利润 !MSz%QcO  
adjusted surplus 经调整的盈余额；调整后的盈余额 =unMgX]$  
adjusted value 经调整的价值；调整后的价值 M7-piRnd4  
adjustment 调整；修订；理算〔保险〕 "aHY]E{  
adjustment centre 调剂中心 L MC-1  
adjustment lag 调整过程的时间差距；调整时差 PwU}<Hrl]  
adjustment mechanism 调整机制 zNofI$U  
adjustment of loss 亏损调整 _v{,vLH  
adjustment process 调整过程；调整程序 AR\>P   
adjustment range 调整幅度 .'mmn5E  
administered exchange rate 受管制汇率 $)\%i=  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 jhjGD
F  
administration expenses 行政费用 I~\j%zD  
administration fee 手续费；行政费 \Si@t
{`O  
administration in bankruptcy 破产管理 58,_  
administration order 遗产管理令 g6o-/A!Q3  
administrator 管理人；遗产管理人 IzF7W?k  
administrator of the estate 遗产管理人 !/znovoD  
admission of debt 债项承认书 6e&Y%O'8  
admission of proof 接纳债权证明 {>tgNW>)  
advance 放贷款项；垫付款项；预支款项；预付款项 h@=H7oV7k  
advance account 暂支帐目；预付款帐户 1dh_"/  
advance compensation 预付补偿金  *>ju1f  
advance from shareholder 股东垫款 xRpL\4cs  
advance pending reimbursement 预支以待日后付还 'uBXSP#  
advanced economy 先进经济体系 ny%-u&1k  
advancement 预付；预付财产 z)xGZ*{=  
advances warrant 垫款令 H$au02dpU  
advancing 贷出 ks<gSCB  
adverse balance 逆差 Idop!b5!  
adverse exchange 逆汇 kD dY i7g>  
advertisement addressed to shareholders 在报章刊登的致股东通告 1,=U^W.G  
advice for collection 托收通知书 hV#+joT8i  
advice of drawing 提款通知书；汇票通知书 <Z{\3X^  
advice of payment 付款通知 m663%b(5>  
Advisory Committee [Securities and Futures Commission] u`dWU}m)  
谘询委员会〔证券及期货事务监察委员会〕 y K)7%j!  
Advisory Committee on Diversification 经济多元化谘询委员会 pj;cL]L  
affidavit 誓章；遗产申报誓章 7GY[l3arxv  
affidavit of no receipt 述明无收款的誓章 v^2K=f[nE  
affiliate 联号；联营公司；附属公司 GQhzQM1HS  
affiliated company 附属公司；联号；联营公司 :A $%5;-kO  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 |C?<!6.QmV  
affordability 负担能力 <use+C2  
African Development Bank [AfDB] 非洲开发银行 I&Q.MItW  
after-acquired property 事后取得的财产 Pwf2dm$,+  
after-hours dealing 市后交易 ^$f}s,09  
after-tax profit 税后盈利；税后利润；税后溢利 |(N4ZmTm  
agency agreement 代理协议 dDbPM9]5  
agency expenses 代理机构的开支 2LGeRw  
agency fee 代理费 oRFHq>-.g  
Agency Law 《代理法》 |VbF&*v`  
agent 代理人；承销人 rD<G_%hP  
agent of company 公司代理人 N(q%|h<Z/=  
agent's fee 代理人费；经纪费 Sq8`)$\  
aggregate 总计；总数；总体数字 EzqYHY+_r  
aggregate amount 总款额；总额 zm4Okg)w@  
aggregate assets and liabilities 总体资产与负债 0^nnR
7  
aggregate at constant price 按固定价格计算的总体数字 Z7% |'E R  
aggregate demand 总需求 ~F~g$E2 }  
aggregate gross position 总持仓量 \_}Y4  
aggregate limit 总限额 Qc#<RbLL  
aggregate of salaries tax 合计薪俸税 ba& \~_4  
aggregate performance 总体表现；总体业绩 pE@Q (9`b{  
aggregate supply 总体供应 b/cc\d<  
aggregate surplus 总盈余 T5?@'b8F6  
aggregate total 整体总额 `=0}+  
aggregate value 总值；合计价值 Q+'mBi
}  
aggregated basis 合计基准 +!Q<gWb  
aggregated net chargeable income 合计应课税入息实额 ))V)]+  
aggregation 合并计算；合计；总和 Zy _A3m{  
aggregation of incomes of husband and wife 夫妇入息合并计算 g0GCg  
aggregation of property 财产的总和 {rQ6IV3=  
agio 差价；贴水 "f/lm 2<  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Ic/D!J{Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment d]6.$"\"p  
《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》 &l2oyQEF)  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment }md[hiJ  
《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》 \E1[ /  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 7y.$'<  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ce!0Ws+  
agreement for a settlement 授产协议 wZ/Zc} .  
agreement for assignment 转让协议 3Xyu`zS&  
agreement for sale 售卖协议；买卖协议 wR +C>  
agreement for sale and purchase 买卖协议 ' _Ij9{M  
agreement for the payment of interest 支付利息协议 ukb2[mb*u  
agreement for the repayment of money 还款协议 +LeZjA[  
agreement of reinsurance 再保险协议 @N,dA#  
Agricultural Bank of China 中国农业银行 ]+\;pb}bq  
air passenger departure tax 飞机乘客离境税 ~6L\9B)  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 z}&w7O#   
airport tax 机场税 :5IbOpVM  
alcohol duty 酒精税 PrqN5ND  
alienation 让与；让渡；转让 vp7J';  
alimony 生活费；赡养费 XoEiW R  
All Ordinaries Index [AOI] 所有普通股指数 <seb,> :  
all risks 全险；综合险 3tY\0y9  
All Sales Record for Stock Market 《股票市场成交报告》 H!mNHY_fA  
Allied Capital Resources Limited 新联财务有限公司 kbS+3#+  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*-"DZ  
allocation letter 拨款信件 Wm\HZ9PN  
allocation of fund 分配款项；预留款项 .si!`?K%[  
allocation of profit 利润分配；溢利分配 0J7)UqMf.  
allocation warrant 拨款令 ,pL%,>R5  
allotment 分配；配股 C# IV"Pkq  
allotment notice 股份配售通知；配股通知 E+-ahvk  
allotment of shares 股份分配 TOmq2*,/  
allowable 可获宽免；免税的 F33&A<(,  
allowable business loss 可扣除的营业亏损 ={P  
allowable expenses 可扣税的支出 78&(>8@m  
allowance 免税额；津贴；备抵；准备金 a<-NB9o~v  
allowance for debts 债项的免税额 " UaUaSg#  
allowance for depreciation by wear and tear 耗损折旧免税额 ~/s(.oji  
allowance for funeral expenses 殡殓费的免税额 21i?$ uU  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 cnJ(Fv_F$  
allowance for repairs and outgoings 修葺及支出方面的免税额 &?C% -"|c  
allowance to debtor 给债务人的津贴 e@N@8i"q5  
alteration of capital 资本更改 H:byCFN-  
alternate trustee 候补受托人 tmEF7e`(o  
amalgamation 合并 VsEMF i=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F;$z[z  
ambit of charges 征税范围；收费范围 7
 -yf  
amended valuation 经修订的估值 pv);LjF  
American Commodities Exchange 美国商品交易所 s8;/'?K  
American Express Bank Limited 美国运通银行 t;X  !+  
American Stock Exchange 美国证券交易所 #rnO=N8  
amortization 摊销 5#kN<S!  
amount due from banks 存放银行同业的款项 -DD2
   
amount due from banks abroad 存放海外银行同业的款项 /NRdBN  
amount due from holding companies 控股公司欠款 L-Qc[L  
amount due from local banks 存放本港银行同业的款项 s/#L?[YH  
amount due to banks 银行同业的存款 Xm,w.|dx  
amount due to banks abroad 海外银行同业的存款 1KwUp0%&  
amount due to holding companies 控股公司存款 iV<4#aBg  
amount due to local banks 本港银行同业的存款 1_$ybftS  
amount due to outport banks 外埠银行同业的存款  _0^f  
amount for note issue 发行纸币的款额 =_~bSEqyRI  
amount of bond 担保契据的款额 :uwB)G  
amount of consideration 代价款额 sk*AlSlM  
amount of contribution 供款数额 &Luq}^u  
amount of indebtedness 负债款额 n<RvL^T=  
amount of principal of the loan 贷款本金额 m/}(dT;  
amount of rates chargeable 应征差饷数额 }>~';l  
amount of share capital 股本额 $OEhdz&Fi  
amount of sums assured 承保款额 Q'-g+aN  
amount of variation 变动幅度 17IT:T,'  
amount of vote 拨款数额 oAaUX
kQE  
amount payable 应付款额 e(nT2E  
amount receivable 应收款额 XIQfgrGZ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 BPRhGG|9j
 
analysis 分析 *$+k-BV
  
ancillary risk 附属风险 ,m ^q>  
annual account 周年帐目；周年帐目报表；年度决算；年结 .3Ex=aQcX  
annual accounting date 年结日期 "Z xM,kI  
annual allowance 每年免税额；年积金；年度津贴；年津 *^agwQ`  
annual balance 年度余额 'Pk14`/  
annual disposable income 每年可动用收入 F?"#1je  
annual estimates 周年预算 o[<lTsw<  
annual fee 年费 tx0`#x  
annual general meeting 周年大会 9?M>Y?4  
annual growth rate 年增率；每年增长率 .A 12Co  
annual long-term supplement 长期个案每年补助金 2e~ud9,  
annual pensionable emolument 可供计算退休金的年薪 {|dU
|h  
annual report 年报 -jN:~.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 : &! >.Y  
annual return 周年报表；周年申报表；每年报税表格 qu>5 rg-  
Annual Return Rules 《周年报表规则》 EPO*{bN7O  
annual review of consumer prices 每年消费物价回顾 MPSoRA: h  
annual roll-forward basis 逐年延展方式 vm,/?]P  
annual salary 年薪 Py?E
A*(d#  
annual statement 年度报表；年度决算表 VL6_in(  
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 lJZ-*"9V  
annuitant 年金受益人 :yPA6O 4  
annuity 年金 VI:EjZ/|a  
annuity contract 年金合约 F"2rX&W  
annuity on human life 人寿年金 !{On_>`,  
antecedent debt 先前的债项 ^)-* Ubzz  
ante-dated cheque 倒填日期支票 P|M#S9^]  
anticipated expenditure 预期开支 H_3-"m&3  
anticipated net profit 预期纯利 ]<y _ =>  
anticipated revenue 预期收入 g$=y#<2?  
anti-inflation measure 反通货膨胀措施 *c"tW8uR  
anti-inflationary stance 反通货膨胀立场 1E3'H7k\t  
apparent deficit 表面赤字 snU $Na3  
apparent financial solvency 表面偿债能力 & QO9/!  
apparent partner 表面合伙人 Y"eR&d  
application for personal assessment 个人入息课税申请书 sT&O%(  
application of fund 资金应用 SU.9;I !  
application to release as liquidator and to destruct the books of accounts and documents X MkyX&y  
申请免除清盘人职务及毁灭帐簿与文件 x!)[l;  
appointed actuary 委任精算师 m5Q?g8  
appointed auditor 委任核数师；委任审计师 /%O+]#$`0  
appointed trustee 委任的受托人 ^uG^XY&ItC  
appointer 委任人 Z?XgY\(a(Q  
apportioned pro rata 按比例分摊 z'iAj  
apportionment 分配；分摊 $inpiO|s  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 D)0pm?*5A  
apportionment formula 分摊方程式 IvJ;9d  
apportionment of estate duty 遗产税的分摊 8|9JJ<G7  
appraisal 估价；评估 c{X>i>l>  
appreciable growth 可观增长 &RSUB;ymL  
appreciable impact 显着影响 JI&ik_k3  
appreciable increase 可观增长 Ky6.6Y<.|  
appreciation 增值；升值 Ndb_|  
appreciation against other currencies 相对其他货币升值 3WH"NC-O<  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -wA^ao   
appreciation tax 增值税 G5;N#^myJ  
appropriation 拨款；拨用；拨付 !%v=9muay  
appropriation account 拨款帐目 xRTr<j0s  
Appropriation Bill 拨款法案 QtF'x<cB  
appropriation-in-aid system 补助拨款办法
W_]Su  
approved assets 核准资产 drv"I[}{A  
approved basket stock 认可一篮子证券 MXQS6F#  
approved budget 核准预算 _6Ex}`fyJ  
approved charitable donation 认可慈善捐款 4KO2oIR  
approved charitable institution 认可慈善机构 kTCWyc  
approved currency 核准货币；认可货币 hU3z4|~+  
approved estimates 核准预算 K@0gBgN  
approved estimates of expenditure 核准开支预算 G"_ 8`l  
approved overseas insurer 核准海外保险人 P:`tL)W_  
approved overseas trust company 核准海外信托公司 e+_~a8 -|  
approved pooled investment fund 核准汇集投资基金 ^F}HWpF_  
approved provident fund scheme 认可公积金计划 |Wo_5|
E  
approved provision 核准拨款 ~c;D@.e\  
approved redeemable share 核准可赎回股份 CBj&8#8Z  
approved regional stock 认可地区性证券 *F ya qJ)  
approved retirement scheme 认可退休金计划 V={`k$p  
approved subordinated loan 核准附属贷款 HizMjJ|  
arbitrage 套戥；套汇；套利 Muhq,>!U  
arbitrageur 套戥者；套汇者 tA,#!Z0  
arbitrary amount 临时款项 OfSy_#aEK  
arrangement 措施；安排；协定 -~wGJM VA  
arrears 欠款 WKHEU)'!  
arrears of pay 欠付薪酬 J}c`\4gD  
arrears of revenue 逾期未收税款；逾期未收的帐项 X?B9Z8  
articles of association 组织章程；组织细则；组织章程细则 9!aQ@ J^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 NrC(.*?m  
ascertainment of profit 确定利润 h[Hn*g  
"Asia Clear" “亚洲结算系统” M=HP!hn  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 MV+S.`R  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 > `uk2QdC  
Asian Development Fund [ADF] 亚洲发展基金 !a(#G7zA  
Asian dollar bond 亚洲美元债券 wK0= I\WN9  
Asian dollar market 亚洲美元市场 dcK7Dd->  
Asian dollar rate 亚洲美元利率 #<^ngoOj  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ax'jNo
l  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 |l*#pN&L  
asked price 沽盘；喊价；索价；卖方报价 i/Nd  
assessable income 应评税入息 W
ix/Az  
assessable loss 应评税亏损 &n
|S:"B  
assessable profit 应评税利润 Y<A593  
assessable value 应评税值 h3Bs  
assessed profit 估定利润 |fQl0hL  
assessed value 经评估价值 G:n,u$2a<  
assessment 评税；评定；估价；评税单 /^BaQeH?R  
assessment number 评税编号；估价编号 9PpPAF  
assessment of additional tax 补加税评税 LTSoo.dE  
assessment of performance 业绩评估；实绩评价 'Z<V(;W  
Assessor 评税主任 btQDG  
asset price bubbles 资产价格泡沫 ^p'iX4M  
asset-backed securities 具资产保证的证券 ]w)*8 w.)  
assets accretion 资产增值 ;k<n}shD  
assets and liabilities 资产与负债 ,$lOQ7R1(  
assets betterment statement 资产递增表；资产改进表 }w,^]fC:  
assets lending 实物放款；有抵押贷款 .6@qU}  
assets of the company passing on the death 死者去世时转移的公司资产 qTG
Ei  
assets pledged as security for liabilities 用作负债抵押的资产 6" s}<  
assets portfolio 资产投资组合 zsQhydTR  
assets price 资产价格
7DG{|%\HF  
assets quality 资产质素 "F,d}3}  
assets realization 资产变现 (k@%04c  
assets refinancing arrangement 资产再集资安排 %J_`-\)"{~  
assets securitization 资产证券化 b IS3  
assets situated outside Hong Kong 在香港以外地方的资产 h^u 9W7.  
assets stripping 削减资产；拆卖资产 m' LRP:9v  
assets value 资产值 rQW&$M  
assignee 承让人 G^Z SQ!  
assignment 转让；转让书；转让契 ws{2 0  
assignment of interest 权益转让 ~6:<OdQ  
assignment of letters patent and trade mark 专利证书及商标转让 0K0[mC}ZwM  
assignment of property 物业转让；物业转让书 <>jut  
assignment right 转让权 ~|LlT^C  
assignor 转让人 |_=o0lf  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 q- U/JC  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 D"5uN0Z  
associate member 附属会员 ?1r>t"e5  
associated body corporate 相联法人团体 "R"7'sJMI  
associated company 相联公司；联属公司 S\qYw(G  
associated corporation 相联法团 HJ&|&tT  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] UR/lM,N;  
公认会计师公会〔英国〕 OOa}+^-j  
Association of Futures Exchange Brokers 香港期货经纪协会 5#v  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 /uTU*Oe  
association of underwriters 承保人组织 B&tU~  
assumption of control 接管 fgb%SIi?  
assurance 担保；保险；转易；转易书 ~"<AYJlO  
assurance of interest 权益的转易 pH?tr  
at 19XX price 按一九ＸＸ年价格计算 MZpG1  
at a discount 按赔价计算；按贴水价格计算；打折扣 ERql^Yr  
at a premium 按溢价计算；按升水价格计算 qqm7p ,j  
at call 通知付款；按通知 mOLP77(o  
at constant market price 按固定市价计算 Cst:5m0!  
at constant price 按固定价格计算 S 1%/ee3  
at cost 按成本计算 -Qs4s  
at current market price 按当时市价计算；按现时市价计算 RJ#xq#l  
at current price 按当时价格计算；按现时价格计算 \= M*x  
at factor cost 按要素成本计算；按生产要素成本计算 +) pO82  
at money-of-the-day price 按付款当日价格计算 
)czuJ5  
at or better 按指定或较佳价位〔买卖指令〕 s^ t1T&  
at par 按面值计算；平价 ews4qP  
at sight 见票即付 Z#-:zD7_  
at the close 按收市盘 DI P(  
at the opening 按开市盘 G8m:]!  
attestation 见证；见证条款 (6xrs_ea  
at-the-money option 平价期权 1LgzqRq  
attorney 受权人；受托代表人 ZfzUvN&!  
attornment 新拥有人承认书 R:= %gl!  
attributable profit 可归属利润 h\ZnUn_J  
attributable share value 可归属股份价值 1:3I G=  
Auckland Stock Exchange 奥克兰证券交易所 <
f l-P  
auction 拍卖 4X0k1Fw)Y  
auctioneer 拍卖商 [Rz9Di ;  
audit 审计；核数 ``~7z;E%@  
Audit Commission 审计署 -ejH%CT  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] vgfLI}|5  
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〕 @O;gKFx  
audit review 帐目审查 {X=gjQ9  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 T.1*32cX  
audited account 审计帐目；经审计的帐目 =Q % F~  
audited annual account 经审计的周年帐目 *c\:ogd  
audited balance sheet 经审计的资产负债表 L*2YAIG  
auditor 核数师；核数主任；审计师 {Z>OAR#   
auditor's certificate 核数师证明书；审计师证明书 X8TwMt  
auditor's report 核数师报告；审计师报告 8 |2QJ  
Aussie bond 澳元债券 mL!)(Bb  
austerity budget 紧缩预算 Q4gsOxP  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 +?xW%omy  
Australia All Ordinaries Index 澳洲所有普通股票指数 +doZnU,  
Australian Dollar [AUD] 澳元 -}liG  
Australian Options Market 澳大利亚期权市场 &N{XLg>  
Australian Securities Commission 澳洲证券事务监察委员会 L-7?:  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ,W"[q~  
Australian Stock Exchange 澳大利亚证券交易所 67/&AiS?  
Austrian Schilling [ATS] 奥地利先令 <&n\)R4C1  
authentication 认证；鉴证 ,a N8`M  
authority to purchase 委托购买证；委购书 ;&|MNN^  
authorization 认可；核准；授权；授权书 gZ!vRO<%  
authorization by direction 指示授权 wnaT~r@U'  
authorization by instruction 指令授权 aS^ 4dEJ  
authorization by warrant 令状授权 "3kIQsD|j  
authorization of unit trust 单位信托的认可 /{eD##vhP  
authorized agent 指定代理人 sN6R0YW  
authorized capital 法定资本 NaeG2>1  
authorized clerk 出市员 x|#R$^4CY  
authorized dealer 认可交易商 JXG%Cx!2}  
authorized financial institution 认可财务机构 \KlOj%s  
authorized fund 认可基金 S4/CL4=  
authorized fund house 获授权的基金公司；认可基金公司 
z(s
fX}%  
authorized institution 认可机构 qpo3b7(N  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 #nQ
Z/[|  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ac8+?FpK #  
authorized insurer 获授权保险人；获认可承保人 K{eq'F5M  
authorized investment 特准投资项目 3I87|5V,Z  
authorized person 获授权人 N5>ioJj  
authorized representative 获授权代表 6#sd"JvtQ  
authorized share capital 法定股本 Zt3"4d4  
automated quotation system 自动报价系统 ;T!w$({V0z  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] J{W<6AK\S  
自动交易系统〔香港期货交易所有限公司〕 U)Cv_qe  
automatic adjustment mechanism 自动调整机制 i%jti6z$Hr  
automatic adjustment system 自动调整系统 F iZe4{(p  
Automatic Clearing House 自动票据交换所 -YF]k}|  
automatic exchange rates accumulation system 自动化汇率累集系统 
,
>6s~'  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 &xKln1z'  
automatic teller machine [ATM] 自动柜员机 rJ2yi6TB\  
autopay 自动转帐 \'z&7;px  
available assets 可用资产 *v+xKy#M  
available fiscal reserve 现存财政储备 lTl-<
E;  
available profit 可用利润 tI2V)i!  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 7 &y'\  
average 平均；平均数；海损 E$B7E@(U  
average basic salary 平均基本薪金 
[ML%u$-  
average consumer expenditure 平均消费开支；一般消费开支 oBfh1/<<a  
average cost 平均成本 "bI'XaSv  
average cost of land production 增辟土地平均成本 )%8;C]G;  
average daily turnover 平均每日成交额 c{YBCWA  
average daily wage rate 平均每日工资率 Up:<NHJT  
average expenditure pattern 平均开支模式 2Zf}t  
average growth rate 平均增长率 G}!dm0s$  
average net fixed assets 固定资产平均净值 ~Z74e>V%  
average of relatives 相对价格平均数  T06BrX  
average price 平均价格 3q{op9_T7  
average propensity to consume 平均消费倾向；一般消费倾向 [)K?e!c8  
average propensity to save 平均储蓄倾向；一般储蓄倾向 El3Y1g3+3  
average rate 平均率 \k?Fu=@  
average revenue 平均收入；平均收益 5F#Q1gP-  
average stock 平均库存；平均存货 BCH{0w^D  
average yearly rent 平均年租 }.j<kmd  
avoidance of double taxation 避免双重课税 b
`?$;5  
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 R#D>m8&}3  
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