一些有用的会计术语(也不知道发的地方对不对)A

A: 6M >@DRZ'|  
A share Ａ股；甲类股份 t5+p]7  
abatement of tax 减税；减扣免税额 H{Ewj_L  
ABN AMRO Bank N.V. 荷兰银行 X)KCk2Ax  
above-the-line expenditure 线上项目支出；经常预算支出 /JS_gr@DK  
above-the-line receipt 线上项目收入；经常预算收入 S9Sgd&a9  
ABSA Asia Limited 南非联合亚洲有限公司 P PJ^;s  
absolute change 绝对数值变更 p^8a<e?f~f  
absolute expenditure 实际开支 9O 'j+?(`@  
absolute guideline figure 绝对准则数字 3=d%WPgQ  
absolute interest 绝对权益 ,ucRQ&P  
absolute order of discharge 绝对破产解除令 ^sf,mM~D  
absolute profit margin 绝对利润幅度 !5}}mf  
absolute value 实值；绝对值 M{L- V  
absolutely vested interest 绝对既得权益 s`$}xukT  
absorbed cost 已吸收成本；已分摊成本 &3t973=  
absorption 吸收；分摊；合并 i"<W6  
absorption rate 吸收率；摊配率；分摊率 /9pxEidVAS  
ACB Finance Limited 亚洲商业财务有限公司 1b%Oi.;  
acceptable form of reciprocity 合理的互惠条件 (I~
  
acceptable rate 适当利率；适当汇率 n[Q(q[ULV  
acceptance agreement 承兑协议 r-y;"h'  
acceptance for honour 参加承兑 _Ay^v#a  
acceptor 承兑人；接受人；受票人 qSNCBn '  
acceptor for honour 参加承兑人 UQDAql  
accident insurance 意外保险 MKfK9>a  
Accident Insurance Association of Hong Kong 香港意外保险公会 pT|
s#-}  
accident insurance scheme 意外保险计划 }<^mUG  
accident year basis 意外年度基准 vc
lc%ws  
accommodation 通融；贷款 (p5q MP]L  
accommodation bill 通融票据；空头票据 b&P)J|Fe  
accommodation party 汇票代发人  JQQ[jl;  
account balance 帐户余额；帐户结余 ,'0#q  
account book 帐簿 v%:deaF  
account collected in advance 预收款项 E
<jajYj  
account current book 往来帐簿 Lng. X8D  
account of after-acquired property 事后取得的财产报告 GNJ/|9
  
account of defaulter 拖欠帐目 M 2hZ'  
account payable 应付帐款 un 5r9  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 A`uHZCwJ5  
account receivable 应收帐款 r &.~ {  
account receivable report 应收帐款报表 JN/=x2n.  
account statement 结单；帐单；会计财务报表 UfX~GC;B  
account title 帐户名称；会计科目 zcP=+Y)YA  
accountant's report 会计师报告 c]uieig0~  
Accountant's Report Rules 会计师报告规则 tpGT~Y(  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ye.6tlW  
Accounting Arrangements 《会计安排》 oks;G([  
accounting basis 会计基础 @%,~5{Ir  
accounting by Official Receiver 破产管理署署长呈交的帐目 on7 n4  
Accounting Circular 《会计通告》 I,h
w0e  
accounting class 会计类别 K%dQ;C*?  
accounting date 记帐日期；会计结算日期 ],weqs  
accounting for money 款项核算 a<&K^M&  
Accounting Officer 会计主任 <G}Lc  
accounting period 会计报告期；会计期 RvAgv[8  
accounting policy 会计政策；会计方针 or*{P=m+R  
accounting practice 会计惯例 gHPJiiCv  
accounting principle 会计准则 @mCe{r*`  
accounting record 会计记录 MSmr7%g3D  
accounting report 会计报告 .zgh,#=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )7 Mss/2T  
Accounting Society of China 中国会计学会  g!}]FQBb  
accounting statement 会计报表 )Jjp^U3Ub  
accounting system 会计制度；会计系统 ?SNacN@r  
accounting transaction 会计事项；帐务交易 8H4NNj Oy  
accounting treatment 会计处理 _|u}^ML
O  
accounting year 会计年度 &za }THm  
accretion 增值；添加 <J<"`xKL  
accrual 应计项目；应累算数目 K80f_iT5  
accrual basis 应计制；权责发生制 ,,uhEoH  
accrual basis accounting 应计制会计；权责发生制会计 ;8^k=8  
accrue 应累算；应计 H1c8]}  
accrued benefit 应累算利益 R$awo/'^  
accrued charges 应计费用 i3eF_  
accrued cumulative preference share dividend 应累算的累积优先股股息 _-C/sp^  
accrued expenses 应累算费用 G*4I;'6  
accrued interest payable 应付利息；应计未付利息 c K\   
accrued interest receivable 应收利息；应计未收利息 xeFx!$3  
accrued right 累算权益 ee? d?:L  
accruing profit 应累算的利润 >8"(go+02  
accumulated fiscal reserve 累积财政储备 FygNWI'  
accumulated profit 累积利润；滚存溢利 >pp/4Ia!  
accumulated reserve 累积储备 zd[k|lj  
accumulation of surplus income 累积收益盈余 C>Hdp_Lm  
acquired assets 既得资产 D>y5&`  
acquisition 收购；购置；取得 @/^<9  
acquisition cost 购置成本 C$[iduS  
acquisition expenses 购置费用 \oWpyT _  
acquisition of 100% interest 收购全部股权 `D(V_WZ  
acquisition of control 取得控制权 u:APGR^  
acquisition of fixed assets 购置固定资产 Zp7Pw  
acquisition of shell “买壳” 5a/A?9?,  
acquisition price 收购价 HDV-qYD|O~  
act of God 天灾 R5ra*!|L)  
acting partner 执事合伙人 ~2k.x*$  
active market 买卖活跃的市场；交投畅旺的市场；旺市 z0rYzn?M
R  
active partner 积极参与的合伙人 cjN)3L{  
active trading 交投活跃 F\r"Y)|b=  
actual circulation 实际流通 "d)YqQ  
actual cost 实际成本 #ELeW3 S}  
actual expenditure 实际开支；实际支出 b\0>uU  
actual income 实际入息；实际收入；实际收益 B2kZ_4rB  
actual market 现货市场 fx|d"VF[  
actual price 现货价；实际价格 LG:k}z/T  
actual profit 实际利润 mI7lv;oN<5  
actual quotation 实盘；实际价位；实际报价 6]iU-k0b  
actual year basis 按实际年度计算 W+a/>U  
actuals 实货 #HgNwM  
actuarial investigation 精算调查 "Vq= Ph
 
actuarial principle 精算原则 J>v[5FX+  
actuarial report 精算师报告 Md~SzrU  
Actuarial Society of Hong Kong 香港精算学会 aM $2lR])J  
actuarial valuation 精算师估值 ')v,<{  
actuary 精算师 +UDt2  
ad referendum agreement 暂定协议；有待覆核的协定 {`D]%e
RO  
ad valorem duty 从价税；按值征税
Gl>\p  
ad valorem duty system 从价税制 D`@a*YIq  
ad valorem fee 从价费 wKpBH}  
ad valorem tariff 从价关税 Q$ew.h  
additional allowance 额外免税额 N~flao^  
additional amount for unexpired risk 未过期风险的额外款额 Nqj@p<y/q  
additional assessable profit 补加应评税利润 4 *}H3-`  
additional assessment 补加评税 vCi`htm%  
additional commitment 额外承担 / ]8e[t>!f  
additional commitment vote 额外承担拨款 ?TpjU*Cxy  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2FuV%\p  
additional dependent parent allowance 供养父母额外免税额 )'m;a_r`  
additional provision 额外拨款 n,FyK`x  
additional stamp duty 附加印花税 1|{s8[;8  
additional tax 补加税罚款；补加税款 _{`Z?lt  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 >s5}pkAv|e  
adjudged bankrupt 被裁定破产 =J1V?x=l@  
adjudicated bankrupt 裁定破产人 pK-tj  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 }ex4dhx2M  
adjudication of bankruptcy 裁定破产；宣告破产 (W h)Ov"  
adjudication of insolvency 裁定无力偿还债务 {Lal5E4-  
adjusted actual 经调整的实数；调整后的实数 ;<0vvP|  
adjusted current assets 经调整的流动资产；调整后的流动资产 Q&W>h/  
adjusted figure 经调整的数字；调整后的数额 1\( N,'h  
adjusted liabilities 经调整的负债；调整后的负债 [TA.|7&  
adjusted loss 经调整的亏损；调整后的亏损 /!
0&b?  
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 `T*Y1@FV  
adjusted profit 经调整的利润；调整后的利润  x(HHy,  
adjusted surplus 经调整的盈余额；调整后的盈余额 -ZE YzZqY  
adjusted value 经调整的价值；调整后的价值 qfXt%6L  
adjustment 调整；修订；理算〔保险〕 {{G3^ysa  
adjustment centre 调剂中心 AM=,:k$  
adjustment lag 调整过程的时间差距；调整时差 )ItABl[{
 
adjustment mechanism 调整机制 [ifw}(  
adjustment of loss 亏损调整 0JtM|Mg  
adjustment process 调整过程；调整程序 DU6j0lz  
adjustment range 调整幅度 LN+x!#:e  
administered exchange rate 受管制汇率 bJn&Y  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 /%;J1{O  
administration expenses 行政费用 BeFyx"NBg  
administration fee 手续费；行政费 D4c'6WGb@  
administration in bankruptcy 破产管理 f~W+Rt7o  
administration order 遗产管理令 9_wDh0b~p  
administrator 管理人；遗产管理人 O^!ds  
administrator of the estate 遗产管理人 SLEOcOAmD  
admission of debt 债项承认书 Evj%$7H1L1  
admission of proof 接纳债权证明 SAq.W"ri  
advance 放贷款项；垫付款项；预支款项；预付款项 8TpYt)]S  
advance account 暂支帐目；预付款帐户 ((`\i=-o5  
advance compensation 预付补偿金 )&T 5/+  
advance from shareholder 股东垫款 FDgo6x  
advance pending reimbursement 预支以待日后付还 t#(=$  
advanced economy 先进经济体系 |kh{EUE ;  
advancement 预付；预付财产 >N al\  
advances warrant 垫款令 _yAY5TIv  
advancing 贷出 -
6J <{1V  
adverse balance 逆差 MUbKlX  
adverse exchange 逆汇 zlP{1z;nV  
advertisement addressed to shareholders 在报章刊登的致股东通告 T(u;<}e@[  
advice for collection 托收通知书 +JYb)rn$^  
advice of drawing 提款通知书；汇票通知书 t
RI<K  
advice of payment 付款通知 "y~*1kBu  
Advisory Committee [Securities and Futures Commission] lF64g  
谘询委员会〔证券及期货事务监察委员会〕 Iq%<E:+GL  
Advisory Committee on Diversification 经济多元化谘询委员会 $yi:0t8t  
affidavit 誓章；遗产申报誓章 G0!6rDu2,  
affidavit of no receipt 述明无收款的誓章 Jf4` 2KN\  
affiliate 联号；联营公司；附属公司 q`PA~C];  
affiliated company 附属公司；联号；联营公司 1|8Bv0-b  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 b;D  
affordability 负担能力 7yu-xnt3s  
African Development Bank [AfDB] 非洲开发银行 B?&0NpVD  
after-acquired property 事后取得的财产 W#!AZ!  
after-hours dealing 市后交易 WYF8?1dt +  
after-tax profit 税后盈利；税后利润；税后溢利 FR6 W-L  
agency agreement 代理协议 6IRRRtO(  
agency expenses 代理机构的开支 p#qla'  
agency fee 代理费 MS#"TG/)  
Agency Law 《代理法》 A-1KTD  
agent 代理人；承销人 z&0[F`U  
agent of company 公司代理人 &Ih}"  
agent's fee 代理人费；经纪费 <_8bAO8\  
aggregate 总计；总数；总体数字 >{{ds--  
aggregate amount 总款额；总额 P7W|e~]Yq  
aggregate assets and liabilities 总体资产与负债 7WH'GoBh  
aggregate at constant price 按固定价格计算的总体数字 d#+Nef5  
aggregate demand 总需求 W8QP6^lY  
aggregate gross position 总持仓量 vTFG*\Cq  
aggregate limit 总限额 F&uiI;+zJ  
aggregate of salaries tax 合计薪俸税
8y5"X"U  
aggregate performance 总体表现；总体业绩 #y:F3$c  
aggregate supply 总体供应
|BM#rfQ  
aggregate surplus 总盈余 rAtCG1Vr  
aggregate total 整体总额 j]&
Qai~}Y  
aggregate value 总值；合计价值 GU`q^q@Ea  
aggregated basis 合计基准 ?i_
/f}.K  
aggregated net chargeable income 合计应课税入息实额 3|w$gG;Y  
aggregation 合并计算；合计；总和 Z[VrRT,\c  
aggregation of incomes of husband and wife 夫妇入息合并计算 0xDn!  
aggregation of property 财产的总和 I}u\ov_Su  
agio 差价；贴水 0`.&U^dG  
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》 |WS@q'
  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment l8(9?!C  
《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》 #Tzs9Bkaca  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment h-"q <eY"  
《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》 *=B<S/0  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment e.L&A|  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 4
Ia'Yr  
agreement for a settlement 授产协议  .?CaU  
agreement for assignment 转让协议 }l+_KA  
agreement for sale 售卖协议；买卖协议 |LJv*  
agreement for sale and purchase 买卖协议 @TW:6v`  
agreement for the payment of interest 支付利息协议 v&G9HiH  
agreement for the repayment of money 还款协议 ,&3+w~Ua  
agreement of reinsurance 再保险协议 ,7cw%mQA  
Agricultural Bank of China 中国农业银行 Zs t)S(  
air passenger departure tax 飞机乘客离境税 l'[;q '  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 cQLPgE0  
airport tax 机场税 ~pp< T  
alcohol duty 酒精税 q&[G^9  
alienation 让与；让渡；转让 i[LnU#+  
alimony 生活费；赡养费 ~M* UMF^  
All Ordinaries Index [AOI] 所有普通股指数 yuC$S&Y>!  
all risks 全险；综合险 6d8)]  
All Sales Record for Stock Market 《股票市场成交报告》 L"vk ^>E6  
Allied Capital Resources Limited 新联财务有限公司 6 Q7MAP M  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 z-K};l9y  
allocation letter 拨款信件 `L$Av9X\  
allocation of fund 分配款项；预留款项 QZ(O2!Mg  
allocation of profit 利润分配；溢利分配 ~sn3_6{  
allocation warrant 拨款令 ?s>_^xfD  
allotment 分配；配股 QqF*SaO>  
allotment notice 股份配售通知；配股通知 Uu+ibVM$  
allotment of shares 股份分配 a!6r&<s=E  
allowable 可获宽免；免税的 SJ22
 
allowable business loss 可扣除的营业亏损 cM9>V2:P  
allowable expenses 可扣税的支出 <,p$eQ)T%  
allowance 免税额；津贴；备抵；准备金 #O~pf[[L  
allowance for debts 债项的免税额 yn+m,K/  
allowance for depreciation by wear and tear 耗损折旧免税额 xcl;~"c*  
allowance for funeral expenses 殡殓费的免税额 6(?@B^S>2  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^F?B_'  
allowance for repairs and outgoings 修葺及支出方面的免税额 x&u@!# d]  
allowance to debtor 给债务人的津贴 %.Btf3y~  
alteration of capital 资本更改 2vB,{/GXP  
alternate trustee 候补受托人 GD}rsBQNkJ  
amalgamation 合并 Na]Z%#~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 nTsV>lQY,  
ambit of charges 征税范围；收费范围 WxD$k3U  
amended valuation 经修订的估值 `0W"[BY  
American Commodities Exchange 美国商品交易所 `lm'_~=`&  
American Express Bank Limited 美国运通银行 Y:+:>[F  
American Stock Exchange 美国证券交易所 %r6_['T  
amortization 摊销 D->E&#  
amount due from banks 存放银行同业的款项 fh_:ung  
amount due from banks abroad 存放海外银行同业的款项 ~7j-OWz9  
amount due from holding companies 控股公司欠款 o6 NmDv5  
amount due from local banks 存放本港银行同业的款项 N1g;e?T':  
amount due to banks 银行同业的存款 k}kwr[  
amount due to banks abroad 海外银行同业的存款 wp8-(E^  
amount due to holding companies 控股公司存款 VIGLl'8p  
amount due to local banks 本港银行同业的存款 =&-.]|t  
amount due to outport banks 外埠银行同业的存款 ZR3sz/ulLd  
amount for note issue 发行纸币的款额 :T6zT3(")D  
amount of bond 担保契据的款额 GM;uwL#  
amount of consideration 代价款额 d72( g$F  
amount of contribution 供款数额 R.* k7-(;  
amount of indebtedness 负债款额 
X_JC1  
amount of principal of the loan 贷款本金额 O.Dz}[w  
amount of rates chargeable 应征差饷数额 bZK`]L[   
amount of share capital 股本额 %NlmLWF.  
amount of sums assured 承保款额 SmyJ@.L"  
amount of variation 变动幅度 >d .
|I&  
amount of vote 拨款数额 _u_|U  
amount payable 应付款额 Z$Ps_Ik  
amount receivable 应收款额 $hk_v~zM  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >>R)?24,<  
analysis 分析  ;1,#rTs  
ancillary risk 附属风险 ZFX}=?+  
annual account 周年帐目；周年帐目报表；年度决算；年结 :+^`VLIf  
annual accounting date 年结日期 N8r+Q
%ov  
annual allowance 每年免税额；年积金；年度津贴；年津 `.VkR5/  
annual balance 年度余额 PMQ31f/zf  
annual disposable income 每年可动用收入 c}=[r1M*  
annual estimates 周年预算 &,XPMT  
annual fee 年费 |M<R{Tt}nf  
annual general meeting 周年大会 } -hH2  
annual growth rate 年增率；每年增长率 \sVzBHy d  
annual long-term supplement 长期个案每年补助金 EG=U](8T  
annual pensionable emolument 可供计算退休金的年薪 c&RiUU7  
annual report 年报 R 'mlKe x  
Annual Report on the Consumer Price Index 《消费物价指数年报》 W^:g_  
annual return 周年报表；周年申报表；每年报税表格 6xh-m  
Annual Return Rules 《周年报表规则》 XxB%  
annual review of consumer prices 每年消费物价回顾 |
QH )A  
annual roll-forward basis 逐年延展方式 z}VCiS0  
annual salary 年薪 B%[#["Ol  
annual statement 年度报表；年度决算表 |SJ%Myy  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ^CDh! )  
annuitant 年金受益人 .$G^c  
annuity 年金 =`(\]t"I  
annuity contract 年金合约 ~te{9/   
annuity on human life 人寿年金 /oM&29 jy  
antecedent debt 先前的债项 ~fgS"F^7n  
ante-dated cheque 倒填日期支票 ,tBc%&.f  
anticipated expenditure 预期开支 +x:VIi  
anticipated net profit 预期纯利 k8.,id  
anticipated revenue 预期收入 OnW,R3eg  
anti-inflation measure 反通货膨胀措施 5oD%~Fk l  
anti-inflationary stance 反通货膨胀立场 P!~&Ei  
apparent deficit 表面赤字 2)^T[zHe  
apparent financial solvency 表面偿债能力 giddM2'  
apparent partner 表面合伙人 OJcI0(G  
application for personal assessment 个人入息课税申请书 g;3<oI/P  
application of fund 资金应用 &
19z|Id  
application to release as liquidator and to destruct the books of accounts and documents ON_GD"  
申请免除清盘人职务及毁灭帐簿与文件 ]=0D~3o3  
appointed actuary 委任精算师 +w3k_^X9c  
appointed auditor 委任核数师；委任审计师 x4_FG{AIu  
appointed trustee 委任的受托人 7 Uu  
appointer 委任人 9JC8OSjJ  
apportioned pro rata 按比例分摊 !.{{QwZ  
apportionment 分配；分摊 i6h0_q
8 >  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 CBx5:}t  
apportionment formula 分摊方程式 |-AR)Smt  
apportionment of estate duty 遗产税的分摊 c*>SZ'T\  
appraisal 估价；评估 *UG=dl#F#  
appreciable growth 可观增长 xaSiG  
appreciable impact 显着影响 E[_-s  
appreciable increase 可观增长 N aiZU  
appreciation 增值；升值 0ipYXbC  
appreciation against other currencies 相对其他货币升值 <_Po/a!c3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 W.b?~  
appreciation tax 增值税 TlBu3z'P  
appropriation 拨款；拨用；拨付 z1~U#  
appropriation account 拨款帐目 2ld0w=?+eu  
Appropriation Bill 拨款法案 .3,Ow(3l  
appropriation-in-aid system 补助拨款办法 +Mh9Jf  
approved assets 核准资产 +@oo8io  
approved basket stock 认可一篮子证券 x(88Y7o.t  
approved budget 核准预算 2!bE|  
approved charitable donation 认可慈善捐款 fm%-wUgj  
approved charitable institution 认可慈善机构 flfE~_  
approved currency 核准货币；认可货币 QW%BKF!  
approved estimates 核准预算 [@t 6,g  
approved estimates of expenditure 核准开支预算 3WdANR  
approved overseas insurer 核准海外保险人 B7qiCX}pD  
approved overseas trust company 核准海外信托公司 lT]dj9l  
approved pooled investment fund 核准汇集投资基金 Ed~2Qr\65  
approved provident fund scheme 认可公积金计划 D8_-Dvp7H  
approved provision 核准拨款 [W,maTM"  
approved redeemable share 核准可赎回股份 +4p gPv  
approved regional stock 认可地区性证券 d`+cNKf  
approved retirement scheme 认可退休金计划 >*mLbp"  
approved subordinated loan 核准附属贷款 bPdbKi{j@  
arbitrage 套戥；套汇；套利 ut^^,w{o>  
arbitrageur 套戥者；套汇者 ViT$]Nv  
arbitrary amount 临时款项 =G2A Ufn  
arrangement 措施；安排；协定 QI2T G,  
arrears 欠款 Bx&wS|-)D  
arrears of pay 欠付薪酬 $lrq*Nf9c  
arrears of revenue 逾期未收税款；逾期未收的帐项 HPR*:t
 
articles of association 组织章程；组织细则；组织章程细则 jG3i )ALx  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r*l:F{  
ascertainment of profit 确定利润 Aa/lKiiz  
"Asia Clear" “亚洲结算系统” PizPsJ|&  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 lFLiW  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 U~8 oE_+  
Asian Development Fund [ADF] 亚洲发展基金 7[ra#>e8'  
Asian dollar bond 亚洲美元债券 XmoS$/#"  
Asian dollar market 亚洲美元市场 %sLij*  
Asian dollar rate 亚洲美元利率 APksY!  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 &ExYul  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 !Q5ip'
L  
asked price 沽盘；喊价；索价；卖方报价 `#~HCl  
assessable income 应评税入息 M e  
assessable loss 应评税亏损 U8KEg)Msk  
assessable profit 应评税利润 f)+fdc  
assessable value 应评税值 ojH-;|f  
assessed profit 估定利润 ~FV Z0%+,  
assessed value 经评估价值 i;>Hy|  
assessment 评税；评定；估价；评税单 \Y
BY"J  
assessment number 评税编号；估价编号 q,a|lH  
assessment of additional tax 补加税评税 VFMg$qv|_  
assessment of performance 业绩评估；实绩评价 cx8H.L  
Assessor 评税主任 WNPdym  
asset price bubbles 资产价格泡沫 "8"7AoE  
asset-backed securities 具资产保证的证券 ^*]0quu=z  
assets accretion 资产增值 :bgi*pR{  
assets and liabilities 资产与负债 8BZDaiE"  
assets betterment statement 资产递增表；资产改进表 S|%f<zAtJ  
assets lending 实物放款；有抵押贷款 "syf@[tz7  
assets of the company passing on the death 死者去世时转移的公司资产 /\KB*dX  
assets pledged as security for liabilities 用作负债抵押的资产 0:(@Y  
assets portfolio 资产投资组合 7Jm9,4]  
assets price 资产价格 BI]%$rq  
assets quality 资产质素 K G~fDb  
assets realization 资产变现 { O*maE"  
assets refinancing arrangement 资产再集资安排 c.PPVqx  
assets securitization 资产证券化 ,9f$an  
assets situated outside Hong Kong 在香港以外地方的资产 B/Lx,

 
assets stripping 削减资产；拆卖资产 _6 ~/`_(KP  
assets value 资产值 vxo iPqo  
assignee 承让人 /*lSpsBn  
assignment 转让；转让书；转让契 &6E^<v?]  
assignment of interest 权益转让 'N0/;k0ax  
assignment of letters patent and trade mark 专利证书及商标转让 )nS;]7pB@  
assignment of property 物业转让；物业转让书 d\V\,%&.  
assignment right 转让权 PU^Z7T);  
assignor 转让人 s!2pOH!u
 
associate 有联系的人；有关连人士；相联者；合伙人；联系人 h30~2]hH  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ds4)Nk4%O  
associate member 附属会员 W/uaNp  
associated body corporate 相联法人团体 08S|$_  
associated company 相联公司；联属公司 f[!QR  
associated corporation 相联法团 @&]j[if(s  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] @"H+QVJ@  
公认会计师公会〔英国〕 P~:W+!@5v  
Association of Futures Exchange Brokers 香港期货经纪协会 ht S5<+Y  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 m(8t |~S  
association of underwriters 承保人组织 @fbB3  
assumption of control 接管 H0s,tTK8  
assurance 担保；保险；转易；转易书 Oav^BhUO  
assurance of interest 权益的转易 7@m
  
at 19XX price 按一九ＸＸ年价格计算 @qH<4`y.^  
at a discount 按赔价计算；按贴水价格计算；打折扣 W&6P%0G/  
at a premium 按溢价计算；按升水价格计算 B" wk:\zC  
at call 通知付款；按通知 UGPD5wX?  
at constant market price 按固定市价计算 _~DFZt@T  
at constant price 按固定价格计算 y?M99Vo4?  
at cost 按成本计算 928szUo:  
at current market price 按当时市价计算；按现时市价计算 M#d_kDMw  
at current price 按当时价格计算；按现时价格计算 R/iw#.Yy  
at factor cost 按要素成本计算；按生产要素成本计算 `W8GfbL  
at money-of-the-day price 按付款当日价格计算 =1%3". "n@  
at or better 按指定或较佳价位〔买卖指令〕 l\*}  
at par 按面值计算；平价 1HBch]J  
at sight 见票即付 '@Y@H
,  
at the close 按收市盘 5_nkN`x  
at the opening 按开市盘 UtiS?w6  
attestation 见证；见证条款 :D?%!Q 0  
at-the-money option 平价期权 N.u)Mbe  
attorney 受权人；受托代表人 pWB)N7x&  
attornment 新拥有人承认书 l0b Y  
attributable profit 可归属利润 R{+Rvk  
attributable share value 可归属股份价值 5Y)!q?#H  
Auckland Stock Exchange 奥克兰证券交易所 fdzD6KZI  
auction 拍卖 >=i47-H  
auctioneer 拍卖商 v.,C"^W  
audit 审计；核数 {JzX`Z30l  
Audit Commission 审计署 8Hs>+Udl  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Y'Jb@l`$-  
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〕 ^^%sPtp  
audit review 帐目审查 ~^IS{
1  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 o_EXbS]C  
audited account 审计帐目；经审计的帐目 } CJQC
 
audited annual account 经审计的周年帐目 d"nE+pgE  
audited balance sheet 经审计的资产负债表 z_< 7T4  
auditor 核数师；核数主任；审计师 %"DEgIP  
auditor's certificate 核数师证明书；审计师证明书 6lq7zi}'w  
auditor's report 核数师报告；审计师报告 zie])_8|h  
Aussie bond 澳元债券 DCmNxN  
austerity budget 紧缩预算 cu|#AW  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 r+>E`GGQ  
Australia All Ordinaries Index 澳洲所有普通股票指数 2[Q*?N  
Australian Dollar [AUD] 澳元 wI}5[m  
Australian Options Market 澳大利亚期权市场 E'&UWDh  
Australian Securities Commission 澳洲证券事务监察委员会 7##nY3",^  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ^`\c;!)F<  
Australian Stock Exchange 澳大利亚证券交易所 IX^k<Jqr  
Austrian Schilling [ATS] 奥地利先令 z(3mhMJY  
authentication 认证；鉴证 yGH'|`  
authority to purchase 委托购买证；委购书 ZqkP# ]+Y'  
authorization 认可；核准；授权；授权书 JQE^ bcr  
authorization by direction 指示授权 .7Ys@;>B  
authorization by instruction 指令授权 &H,j .~a&l  
authorization by warrant 令状授权 kte Dh7  
authorization of unit trust 单位信托的认可 ?'$=G4y&?  
authorized agent 指定代理人 P~i^V;g  
authorized capital 法定资本 >RBq&'f  
authorized clerk 出市员 b2H!{a"  
authorized dealer 认可交易商 )"jG)c^1*  
authorized financial institution 认可财务机构 }vx
b, [#  
authorized fund 认可基金 hX 9.%-@sR  
authorized fund house 获授权的基金公司；认可基金公司 0:h;ots'  
authorized institution 认可机构 C%"h1zWE:  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 o~gduNG#  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 rr*",a"}m  
authorized insurer 获授权保险人；获认可承保人 )~O{jd  
authorized investment 特准投资项目 wQp,RpM  
authorized person 获授权人 JXGIVH?Rpu  
authorized representative 获授权代表 av gGz8  
authorized share capital 法定股本 V_~}7~ I  
automated quotation system 自动报价系统 '9*wr*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] W2yNEiH  
自动交易系统〔香港期货交易所有限公司〕 %7O`]ik:  
automatic adjustment mechanism 自动调整机制 "(/|[7D)  
automatic adjustment system 自动调整系统 l?a(=  
Automatic Clearing House 自动票据交换所 ,<|EoravH  
automatic exchange rates accumulation system 自动化汇率累集系统 eP'e_E  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 nPfVZG
t  
automatic teller machine [ATM] 自动柜员机 <hdR:k@#  
autopay 自动转帐 //e.p6"8h  
available assets 可用资产 _w^p~To^  
available fiscal reserve 现存财政储备 C\.?3  
available profit 可用利润 ?;|$R   
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 s:R>uGYOd  
average 平均；平均数；海损 :I F&W=?9  
average basic salary 平均基本薪金 Gc4N)oq)}b  
average consumer expenditure 平均消费开支；一般消费开支 b7xOm"X,N  
average cost 平均成本 Sy.%>$z  
average cost of land production 增辟土地平均成本 ++w{)Io Z  
average daily turnover 平均每日成交额 e{2Za   
average daily wage rate 平均每日工资率 49/2E@G4.  
average expenditure pattern 平均开支模式 6/QWzw.0c  
average growth rate 平均增长率 ~mH'8K|l  
average net fixed assets 固定资产平均净值 ZyU/ .Uk  
average of relatives 相对价格平均数 ,-d2wzhW  
average price 平均价格 n>^9+Rx|i  
average propensity to consume 平均消费倾向；一般消费倾向 zGO_S\  
average propensity to save 平均储蓄倾向；一般储蓄倾向 MAqETjB  
average rate 平均率 (q7;/n  
average revenue 平均收入；平均收益 k"dE?v\cG  
average stock 平均库存；平均存货 -[=@'NP  
average yearly rent 平均年租 31g1zdT!  
avoidance of double taxation 避免双重课税 %D7^.  
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 ,;= S\  
p{V(! v|  
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