一些有用的会计术语(也不知道发的地方对不对)A

A: & _; y.!  
A share Ａ股；甲类股份 )Im3'0l>  
abatement of tax 减税；减扣免税额 Hd9XfU  
ABN AMRO Bank N.V. 荷兰银行 j'K38@M:MN  
above-the-line expenditure 线上项目支出；经常预算支出 F{<5aLaYti  
above-the-line receipt 线上项目收入；经常预算收入 -?s&pK
i  
ABSA Asia Limited 南非联合亚洲有限公司 yuOS&+,P  
absolute change 绝对数值变更 veeI==]  
absolute expenditure 实际开支 LL&ud_Y  
absolute guideline figure 绝对准则数字 7A5p["?Z  
absolute interest 绝对权益 U-i.(UyZ  
absolute order of discharge 绝对破产解除令 JB3"EFv  
absolute profit margin 绝对利润幅度 (n,u|}
8Y  
absolute value 实值；绝对值 4({(i  
absolutely vested interest 绝对既得权益 XZ`:wmc|  
absorbed cost 已吸收成本；已分摊成本 3j
jMY  
absorption 吸收；分摊；合并 r-}-C!  
absorption rate 吸收率；摊配率；分摊率 lVz9k  
ACB Finance Limited 亚洲商业财务有限公司 vw2`:]Q+  
acceptable form of reciprocity 合理的互惠条件 qve ./  
acceptable rate 适当利率；适当汇率 H`~;|6}]n  
acceptance agreement 承兑协议 ! QM.P t7c  
acceptance for honour 参加承兑 j~;;l!({i  
acceptor 承兑人；接受人；受票人 H~noJIw#
 
acceptor for honour 参加承兑人 H&#{l)  
accident insurance 意外保险 ^$v3
eKA  
Accident Insurance Association of Hong Kong 香港意外保险公会 ~C-,G"zw&G  
accident insurance scheme 意外保险计划 )VSwTx&  
accident year basis 意外年度基准 'Gx$Bj  
accommodation 通融；贷款 NYwR2oX  
accommodation bill 通融票据；空头票据 !\FkG8  
accommodation party 汇票代发人 +
oI3I~  
account balance 帐户余额；帐户结余 q2hFOm  
account book 帐簿 %SrM|&[  
account collected in advance 预收款项 M|q~6oM  
account current book 往来帐簿 #]CFA9z  
account of after-acquired property 事后取得的财产报告 +Y}V3(w9X  
account of defaulter 拖欠帐目 =-NiO@5o  
account payable 应付帐款 :_5/u|{  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 <3TA>Dz  
account receivable 应收帐款 ndink$  
account receivable report 应收帐款报表 aTd D`h  
account statement 结单；帐单；会计财务报表 qFco3  
account title 帐户名称；会计科目 )"Q*G/+2Ie  
accountant's report 会计师报告 Wy4$*$  
Accountant's Report Rules 会计师报告规则 c~0{s>  
accounting and auditing procedure 会计与审计程序；会计与核数程序 oc7$H>ET1  
Accounting Arrangements 《会计安排》 M*sR3SZ  
accounting basis 会计基础 mMSh2B  
accounting by Official Receiver 破产管理署署长呈交的帐目 +vW)vS[  
Accounting Circular 《会计通告》 :w`3cwQ  
accounting class 会计类别 Kv37s0|g  
accounting date 记帐日期；会计结算日期 g:7,~}_}^  
accounting for money 款项核算 aZ Xmlq  
Accounting Officer 会计主任 20b<68h$:  
accounting period 会计报告期；会计期 Fk"Ee&H)(  
accounting policy 会计政策；会计方针 hoM|P8 }rh  
accounting practice 会计惯例 k1^\|   
accounting principle 会计准则 LJFG0
 W  
accounting record 会计记录 ]0c+/ \b&  
accounting report 会计报告 |F[=b'?  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 j'?7D0>  
Accounting Society of China 中国会计学会 YAVy9$N-  
accounting statement 会计报表  7I=C+  
accounting system 会计制度；会计系统 J@_ctGv  
accounting transaction 会计事项；帐务交易 ?m7:if+y  
accounting treatment 会计处理 ujFzJdp3k  
accounting year 会计年度 [kV;[c}  
accretion 增值；添加 fpWg R4__  
accrual 应计项目；应累算数目 Os&n  
accrual basis 应计制；权责发生制 Su8|R"qU  
accrual basis accounting 应计制会计；权责发生制会计 FOwnxYGVf  
accrue 应累算；应计 {sVY`}p|  
accrued benefit 应累算利益 c$:1:B9\  
accrued charges 应计费用 X(A.X:"  
accrued cumulative preference share dividend 应累算的累积优先股股息 S0d~.ah30  
accrued expenses 应累算费用 0Yl4eB-  
accrued interest payable 应付利息；应计未付利息 lDc-W =X=  
accrued interest receivable 应收利息；应计未收利息 fB1TFtAh  
accrued right 累算权益 KS}hU~
 
accruing profit 应累算的利润 9Fo fr  
accumulated fiscal reserve 累积财政储备 ke
_[  
accumulated profit 累积利润；滚存溢利 ?S Z1`.S  
accumulated reserve 累积储备 q%(EYM5Y  
accumulation of surplus income 累积收益盈余 Pq9|WV#F5/  
acquired assets 既得资产 yWDTjY/  
acquisition 收购；购置；取得 7ZxaPkIu&%  
acquisition cost 购置成本 urBc=3Rz  
acquisition expenses 购置费用 NGC,lv  
acquisition of 100% interest 收购全部股权 Wy .IcWK  
acquisition of control 取得控制权 &;i "P  
acquisition of fixed assets 购置固定资产 WW
Kvh  
acquisition of shell “买壳” ,Lpixnm]  
acquisition price 收购价 l<g5yYyf  
act of God 天灾 0 B@n{PvR0  
acting partner 执事合伙人 {q%Sx*k9[  
active market 买卖活跃的市场；交投畅旺的市场；旺市 \1"'E@+  
active partner 积极参与的合伙人 /E;y,o75  
active trading 交投活跃 ~y HU^5D  
actual circulation 实际流通 +Y"r71|A6+  
actual cost 实际成本 }`(N:p  
actual expenditure 实际开支；实际支出 `x
8J  
actual income 实际入息；实际收入；实际收益 xu5ia|gYz7  
actual market 现货市场 j/`94'Y  
actual price 现货价；实际价格 k%s_0 @  
actual profit 实际利润 <BFQ:  
actual quotation 实盘；实际价位；实际报价 M`YWn ;  
actual year basis 按实际年度计算 >Fio;cn?  
actuals 实货 Tm}rH]F&  
actuarial investigation 精算调查 XfPFo6  
actuarial principle 精算原则 7?j;7.i s(  
actuarial report 精算师报告 IU FH:w]  
Actuarial Society of Hong Kong 香港精算学会 N;Dp~(1 J1  
actuarial valuation 精算师估值 >F1kR\!  
actuary 精算师 dZ#&YG)?e  
ad referendum agreement 暂定协议；有待覆核的协定 {S/yL[S.  
ad valorem duty 从价税；按值征税 6!x&LoM  
ad valorem duty system 从价税制 7ELMd{CD  
ad valorem fee 从价费 C%d_@*82  
ad valorem tariff 从价关税 ;~fT,7qBah  
additional allowance 额外免税额 [.se|]t7X  
additional amount for unexpired risk 未过期风险的额外款额 Od+6 -J  
additional assessable profit 补加应评税利润 [x=jH>Y  
additional assessment 补加评税 <+MyZM(z>  
additional commitment 额外承担 ]i(-I <`  
additional commitment vote 额外承担拨款 8Jf.ECQT  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 U,#yqER'r  
additional dependent parent allowance 供养父母额外免税额 > f
nh+M  
additional provision 额外拨款 x:-.+C%  
additional stamp duty 附加印花税 Z4<L$i;/jN  
additional tax 补加税罚款；补加税款 A?_=K  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 L86n}+ P\  
adjudged bankrupt 被裁定破产 ]]7mlQ  
adjudicated bankrupt 裁定破产人 O[tvR:Nh  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Q!- 0xlx  
adjudication of bankruptcy 裁定破产；宣告破产 P-F)%T[  
adjudication of insolvency 裁定无力偿还债务 3LDS Z1f  
adjusted actual 经调整的实数；调整后的实数 A.<H>=Z#O  
adjusted current assets 经调整的流动资产；调整后的流动资产 H]Hv;fcC  
adjusted figure 经调整的数字；调整后的数额 We0.3aG  
adjusted liabilities 经调整的负债；调整后的负债 r/
pH_@  
adjusted loss 经调整的亏损；调整后的亏损 Grs]d-xI  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 4BnSqwa_  
adjusted profit 经调整的利润；调整后的利润 `E+Jnu,jC  
adjusted surplus 经调整的盈余额；调整后的盈余额 KT]Pw\y5  
adjusted value 经调整的价值；调整后的价值 ? WJ> p  
adjustment 调整；修订；理算〔保险〕 b0iSn#$  
adjustment centre 调剂中心 S$
KFf=0  
adjustment lag 调整过程的时间差距；调整时差 kEwaT$  
adjustment mechanism 调整机制 ~wg:!VWA)  
adjustment of loss 亏损调整 X%yO5c\l2  
adjustment process 调整过程；调整程序 ]7-&V-Ct*  
adjustment range 调整幅度 F, U*
yj  
administered exchange rate 受管制汇率 @SCI"H%[  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 J>fQNW!{  
administration expenses 行政费用 mF` B#  
administration fee 手续费；行政费 UOQEk22  
administration in bankruptcy 破产管理 c/c$D;T  
administration order 遗产管理令
<: &*  
administrator 管理人；遗产管理人 21k5I #U  
administrator of the estate 遗产管理人 NM ]bgpP  
admission of debt 债项承认书 YK|bXSA[  
admission of proof 接纳债权证明 *JggU  
advance 放贷款项；垫付款项；预支款项；预付款项 8DP+W$  
advance account 暂支帐目；预付款帐户 I*9e]m"  
advance compensation 预付补偿金 {U&.D [{&  
advance from shareholder 股东垫款 vJAZ%aW  
advance pending reimbursement 预支以待日后付还 !9 fz(9  
advanced economy 先进经济体系 Gt9&)/#  
advancement 预付；预付财产 O=u1u}CP?  
advances warrant 垫款令 o7IxJCL=Q  
advancing 贷出  hi
g2  
adverse balance 逆差 [+O"
<Ua  
adverse exchange 逆汇 GfM;saTz{  
advertisement addressed to shareholders 在报章刊登的致股东通告 C9p"?vX  
advice for collection 托收通知书 THmb
6^  
advice of drawing 提款通知书；汇票通知书 y% :4b@<  
advice of payment 付款通知 2]%h$f+  
Advisory Committee [Securities and Futures Commission] !i=nSqW  
谘询委员会〔证券及期货事务监察委员会〕 9UvXC)R1  
Advisory Committee on Diversification 经济多元化谘询委员会 eQQ>  
affidavit 誓章；遗产申报誓章 ^CwR!I.D}4  
affidavit of no receipt 述明无收款的誓章 wAnb Di{W  
affiliate 联号；联营公司；附属公司 !w&kyW?e  
affiliated company 附属公司；联号；联营公司 2^?:&1:  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 v4@Z(M  
affordability 负担能力 n3J53| %v  
African Development Bank [AfDB] 非洲开发银行 cwGbSW$t  
after-acquired property 事后取得的财产 NcY608C  
after-hours dealing 市后交易 }9nDo*A"}  
after-tax profit 税后盈利；税后利润；税后溢利 AT5aDEb^^  
agency agreement 代理协议 1q;#VS/D;H  
agency expenses 代理机构的开支 iNMx"F0r  
agency fee 代理费 2NB L}x  
Agency Law 《代理法》 o)'y.-@Q  
agent 代理人；承销人 )BRKZQN  
agent of company 公司代理人 {BKl`1z  
agent's fee 代理人费；经纪费 j0@[Br%7  
aggregate 总计；总数；总体数字 IIy~[4dW  
aggregate amount 总款额；总额 ~'R(2[L!;  
aggregate assets and liabilities 总体资产与负债 $s<N
e{?  
aggregate at constant price 按固定价格计算的总体数字 qCv20#!"|  
aggregate demand 总需求 :;t #\%L/  
aggregate gross position 总持仓量 u
c|45Zxt  
aggregate limit 总限额 ?yh}/T\qp  
aggregate of salaries tax 合计薪俸税 *L!!]Q2c  
aggregate performance 总体表现；总体业绩 MDF%\Sx  
aggregate supply 总体供应 7RZh<A>m  
aggregate surplus 总盈余 0OGCilOb*  
aggregate total 整体总额 ZJlEKib%2  
aggregate value 总值；合计价值 z0/} !  
aggregated basis 合计基准 Wb S4pdA  
aggregated net chargeable income 合计应课税入息实额 >[X{LI(_<<  
aggregation 合并计算；合计；总和 6~*9;!th  
aggregation of incomes of husband and wife 夫妇入息合并计算 u,3#M ~  
aggregation of property 财产的总和 O]qU[y+  
agio 差价；贴水 "s\L~R.&  
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》 3"F`ZJ]=  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment $+7`Dy!  
《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》 *5xJv  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 6Zn @2PGEl  
《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》 TRsE %  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ngGO0  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 vf8\i-U=  
agreement for a settlement 授产协议 _'#x^D  
agreement for assignment 转让协议 <8,cuX\  
agreement for sale 售卖协议；买卖协议 ne^imht  
agreement for sale and purchase 买卖协议 _V\Bp=9W  
agreement for the payment of interest 支付利息协议 ^B+!N;  
agreement for the repayment of money 还款协议 !+:ov'F  
agreement of reinsurance 再保险协议 \e`~i@) ~Z  
Agricultural Bank of China 中国农业银行 }x&N^Ky3c  
air passenger departure tax 飞机乘客离境税 Un6/e/6,  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Xt#1Qs  
airport tax 机场税 >2By +/!X  
alcohol duty 酒精税 cHa]xmy%r'  
alienation 让与；让渡；转让 $Y 7c  
alimony 生活费；赡养费 $y b4xU  
All Ordinaries Index [AOI] 所有普通股指数 X6^},C'E.:  
all risks 全险；综合险 `%j~|i
)4  
All Sales Record for Stock Market 《股票市场成交报告》 S(7ro]U9  
Allied Capital Resources Limited 新联财务有限公司 . BiCBp<  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Q);n<Z:X~  
allocation letter 拨款信件
GIAc?;zY  
allocation of fund 分配款项；预留款项 ncx(pp  
allocation of profit 利润分配；溢利分配 O iFS}p  
allocation warrant 拨款令 T7f ${  
allotment 分配；配股 HOBP`lf  
allotment notice 股份配售通知；配股通知 hS9;k9w  
allotment of shares 股份分配 z~A]9|/61v  
allowable 可获宽免；免税的 @JRNb=?a  
allowable business loss 可扣除的营业亏损 N~F RM& x  
allowable expenses 可扣税的支出 Zk[&IBE_  
allowance 免税额；津贴；备抵；准备金 JH8zF{?  
allowance for debts 债项的免税额 2}W0 F2*  
allowance for depreciation by wear and tear 耗损折旧免税额 YZ+RWu9K  
allowance for funeral expenses 殡殓费的免税额 8#Q$zLK42N  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Oez>X=Xf  
allowance for repairs and outgoings 修葺及支出方面的免税额 D0BI5q  
allowance to debtor 给债务人的津贴 5y?-fT]X  
alteration of capital 资本更改 Q3"}Hl2  
alternate trustee 候补受托人 CA +uKM^"6  
amalgamation 合并 rm} R>4  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $U/YR&vcw  
ambit of charges 征税范围；收费范围 kHqztg  
amended valuation 经修订的估值 %e@#uxm  
American Commodities Exchange 美国商品交易所 It75R}B  
American Express Bank Limited 美国运通银行 !\g
+8>  
American Stock Exchange 美国证券交易所 KWWa&[ev)  
amortization 摊销 ox ;  
amount due from banks 存放银行同业的款项 }@r{?8Ru  
amount due from banks abroad 存放海外银行同业的款项 Ve 4u+0  
amount due from holding companies 控股公司欠款 mLL340c#\  
amount due from local banks 存放本港银行同业的款项 1LJUr"6]  
amount due to banks 银行同业的存款 >fIk;6
<{  
amount due to banks abroad 海外银行同业的存款 mJM_2Ab  
amount due to holding companies 控股公司存款 B7z -7&TE  
amount due to local banks 本港银行同业的存款 ,()0'h}n  
amount due to outport banks 外埠银行同业的存款 y1/o^d+@  
amount for note issue 发行纸币的款额 #:d =)Qj0  
amount of bond 担保契据的款额 )>c>oMgl  
amount of consideration 代价款额 AdWq Q  
amount of contribution 供款数额 i.:. Y  
amount of indebtedness 负债款额 ~i.k$XGA  
amount of principal of the loan 贷款本金额 TFcT3]R[rL  
amount of rates chargeable 应征差饷数额 _$>pw<  
amount of share capital 股本额 yOvm`9  
amount of sums assured 承保款额
)+Oujt  
amount of variation 变动幅度 U#1bp}y  
amount of vote 拨款数额 _wdG|{p
x  
amount payable 应付款额 3su78et}  
amount receivable 应收款额 "gD-8C3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %r+vSGt;5  
analysis 分析 F9*g=  
ancillary risk 附属风险 p7H3J?`w1+  
annual account 周年帐目；周年帐目报表；年度决算；年结 TW^/sx  
annual accounting date 年结日期 Lq>&d,F06)  
annual allowance 每年免税额；年积金；年度津贴；年津 PpsIhMq@  
annual balance 年度余额 @ps1Dr4s  
annual disposable income 每年可动用收入 1 tR_8lC  
annual estimates 周年预算 UswZG^Wh  
annual fee 年费 Zec <m8~  
annual general meeting 周年大会 t R6 +G  
annual growth rate 年增率；每年增长率 JBnKK  
annual long-term supplement 长期个案每年补助金 {%#)5l
)  
annual pensionable emolument 可供计算退休金的年薪 "4%"&2L  
annual report 年报 PoIl>c1MS  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1$
*%"5a  
annual return 周年报表；周年申报表；每年报税表格 $\k0Nup}  
Annual Return Rules 《周年报表规则》 =rR~`  
annual review of consumer prices 每年消费物价回顾 DvM5 k  
annual roll-forward basis 逐年延展方式 ZR\VCVH\^  
annual salary 年薪 21(p|`X  
annual statement 年度报表；年度决算表 #);[mW{F  
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 &[hLzlrg  
annuitant 年金受益人 d`1I".y  
annuity 年金 =LTmr
1?  
annuity contract 年金合约 A0%}v*  
annuity on human life 人寿年金 +,2Jzl'-  
antecedent debt 先前的债项 p^iRPI  
ante-dated cheque 倒填日期支票 +S))3 5N[  
anticipated expenditure 预期开支 4R5D88=C  
anticipated net profit 预期纯利 0KD]j8^  
anticipated revenue 预期收入 Nl')l"  
anti-inflation measure 反通货膨胀措施 "}Me}S<  
anti-inflationary stance 反通货膨胀立场 .] `f,^v<c  
apparent deficit 表面赤字 @JW@-9/  
apparent financial solvency 表面偿债能力 B:Z_9,gj-N  
apparent partner 表面合伙人 J6<rX[ yZe  
application for personal assessment 个人入息课税申请书 ltFq/M  
application of fund 资金应用 ~n/ $  
application to release as liquidator and to destruct the books of accounts and documents *SO{\bu  
申请免除清盘人职务及毁灭帐簿与文件 `EtS!zD~b  
appointed actuary 委任精算师 V_Wwrhua  
appointed auditor 委任核数师；委任审计师 FEo269Ur  
appointed trustee 委任的受托人 sN("+ sZ.n  
appointer 委任人 iZZ (4  
apportioned pro rata 按比例分摊 -WQ^gcO=7  
apportionment 分配；分摊 ?2Kt'1s#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =tU{7i*+  
apportionment formula 分摊方程式 j w* IO  
apportionment of estate duty 遗产税的分摊 VACiVKk  
appraisal 估价；评估 +1~Z#^{&  
appreciable growth 可观增长 2!Bd2  
appreciable impact 显着影响 n$[f94d=  
appreciable increase 可观增长 w}{5#  
appreciation 增值；升值 5Q=P4w!'  
appreciation against other currencies 相对其他货币升值 "k Te2iS  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D3c2^r$Z  
appreciation tax 增值税 f7I{WfZ\P  
appropriation 拨款；拨用；拨付 5E0eyW
 
appropriation account 拨款帐目 ~y$!48o  
Appropriation Bill 拨款法案 !`mZ0c+  
appropriation-in-aid system 补助拨款办法 F]mgmYD%  
approved assets 核准资产 #oJ5k8Wy  
approved basket stock 认可一篮子证券 %AN/>\#p  
approved budget 核准预算 r&Ca"dI  
approved charitable donation 认可慈善捐款 ?X&6M;Zi  
approved charitable institution 认可慈善机构 W>b(Om_%  
approved currency 核准货币；认可货币 MC&\bf  
approved estimates 核准预算 eyp,y2Tz  
approved estimates of expenditure 核准开支预算 *.&HD6Qr  
approved overseas insurer 核准海外保险人 x3rlJs`$;  
approved overseas trust company 核准海外信托公司 )NR Q2  
approved pooled investment fund 核准汇集投资基金 BA=,7y&;j  
approved provident fund scheme 认可公积金计划 R<x'l=,D(  
approved provision 核准拨款 e:AHVepj{  
approved redeemable share 核准可赎回股份 {s3z"OV  
approved regional stock 认可地区性证券 CDi<<,  
approved retirement scheme 认可退休金计划 *UW=M
dt  
approved subordinated loan 核准附属贷款 "KJ%|pg_C  
arbitrage 套戥；套汇；套利 VxFOYC>p  
arbitrageur 套戥者；套汇者 A^2L~g[^Q  
arbitrary amount 临时款项 L^^4=ao0  
arrangement 措施；安排；协定 Kq.:G%  
arrears 欠款 -VZRujl  
arrears of pay 欠付薪酬 .q][? mW3  
arrears of revenue 逾期未收税款；逾期未收的帐项 Eq:2k)BE  
articles of association 组织章程；组织细则；组织章程细则 oQ=>'w  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3DaQo0N  
ascertainment of profit 确定利润 =_]2&(?  
"Asia Clear" “亚洲结算系统” "S&%w8V  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 >]=j'+]  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 na^sBq?\  
Asian Development Fund [ADF] 亚洲发展基金 MuBx#M/  
Asian dollar bond 亚洲美元债券 ouHu8)q'r  
Asian dollar market 亚洲美元市场 @u._"/K  
Asian dollar rate 亚洲美元利率 *1@:'rJ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 { BEo &  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 iBudmT8  
asked price 沽盘；喊价；索价；卖方报价 ",>H(wJ8  
assessable income 应评税入息  Yav2q3  
assessable loss 应评税亏损 dO7;}>F$n  
assessable profit 应评税利润 )~jqW=d 2  
assessable value 应评税值 K)Zlc0e  
assessed profit 估定利润 #'4OYY.  
assessed value 经评估价值 E|:!Q8"%w  
assessment 评税；评定；估价；评税单 joul<t-  
assessment number 评税编号；估价编号 gh6d&ucQ^  
assessment of additional tax 补加税评税 !AJ]j|@VBd  
assessment of performance 业绩评估；实绩评价 Npn=cLC&  
Assessor 评税主任 $mGvJ*9  
asset price bubbles 资产价格泡沫 (5^ZlOk3  
asset-backed securities 具资产保证的证券 %PJhy2  
assets accretion 资产增值 ftBq^tC  
assets and liabilities 资产与负债 $<p8TtI=YQ  
assets betterment statement 资产递增表；资产改进表 h.K
(P+h  
assets lending 实物放款；有抵押贷款 oVCmI"'  
assets of the company passing on the death 死者去世时转移的公司资产 I?Q+9Rmm`J  
assets pledged as security for liabilities 用作负债抵押的资产 fa.0I~  
assets portfolio 资产投资组合 zhB">j8j  
assets price 资产价格 (cv!Y=]  
assets quality 资产质素 !G_jGc=v  
assets realization 资产变现 [0[M'![8M  
assets refinancing arrangement 资产再集资安排  BGzI  
assets securitization 资产证券化 @ \2#Dpr  
assets situated outside Hong Kong 在香港以外地方的资产 amQz^
^  
assets stripping 削减资产；拆卖资产 sCl$f7"  
assets value 资产值 =l<iI*J. M  
assignee 承让人  uIMe  
assignment 转让；转让书；转让契 9N[EZhW  
assignment of interest 权益转让 buk=p-oi  
assignment of letters patent and trade mark 专利证书及商标转让 l2
hG$idC  
assignment of property 物业转让；物业转让书 wcDjg&:=ml  
assignment right 转让权 5jq=_mHt  
assignor 转让人 @6o]chJo  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 djT5X  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 *R% wUi  
associate member 附属会员 N_75-S7Cm  
associated body corporate 相联法人团体 #
fhEc;t  
associated company 相联公司；联属公司 T@^]i&  
associated corporation 相联法团 N]5m(@h  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] mCKk*5ws5"  
公认会计师公会〔英国〕 H;WY!X$x  
Association of Futures Exchange Brokers 香港期货经纪协会 8Z85D  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 =neL}Fav56  
association of underwriters 承保人组织 GJ'spgz  
assumption of control 接管 y|_Eu:  
assurance 担保；保险；转易；转易书 Kud'pZ{P  
assurance of interest 权益的转易 p2x[
p  
at 19XX price 按一九ＸＸ年价格计算 VF0dE  
at a discount 按赔价计算；按贴水价格计算；打折扣 TJ6#P<M  
at a premium 按溢价计算；按升水价格计算 59Sw+iZj  
at call 通知付款；按通知 NHX>2-b  
at constant market price 按固定市价计算 \Btk;ivg  
at constant price 按固定价格计算 [RU NuO   
at cost 按成本计算 9h
(IUD{8  
at current market price 按当时市价计算；按现时市价计算 #f'DEo<b  
at current price 按当时价格计算；按现时价格计算 Y@F  
at factor cost 按要素成本计算；按生产要素成本计算 pw'wWZE'  
at money-of-the-day price 按付款当日价格计算 YnV/M,U  
at or better 按指定或较佳价位〔买卖指令〕 MEwdw3  
at par 按面值计算；平价 |)_-Bi;MW`  
at sight 见票即付 :u%$0p>  
at the close 按收市盘 ZI ?W5ISdg  
at the opening 按开市盘 6ew "fCrH!  
attestation 见证；见证条款 &d`^E6#  
at-the-money option 平价期权 m(sXk}e;1  
attorney 受权人；受托代表人 xk~Nmb}  
attornment 新拥有人承认书 <M[U#Q~?~e  
attributable profit 可归属利润 $M"0BZQ?y!  
attributable share value 可归属股份价值 G@d`F  
Auckland Stock Exchange 奥克兰证券交易所 .gZZCf&?  
auction 拍卖 N b3$4(F  
auctioneer 拍卖商 2pyt&'NJua  
audit 审计；核数 \+qOO65/+  
Audit Commission 审计署 gp|1?L54  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] i+M*J#'  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 -.vDF?@G  
audit review 帐目审查 4f1D*id*`#  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 1(`M~vFDK  
audited account 审计帐目；经审计的帐目 hhRaJ  
audited annual account 经审计的周年帐目 &:?e&  
audited balance sheet 经审计的资产负债表 9(VRq^Z1  
auditor 核数师；核数主任；审计师 DpL8'Dib  
auditor's certificate 核数师证明书；审计师证明书 :_d3//|  
auditor's report 核数师报告；审计师报告 I^Qx/uTKw  
Aussie bond 澳元债券 ]jM^Z.mI+  
austerity budget 紧缩预算 <6N_at3  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 )wf\F6jN  
Australia All Ordinaries Index 澳洲所有普通股票指数 [5pCL0<c@  
Australian Dollar [AUD] 澳元 W7G9Kx1Y  
Australian Options Market 澳大利亚期权市场 E*v]:kok  
Australian Securities Commission 澳洲证券事务监察委员会 tGqCt9;<  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 7$b?m6fmK  
Australian Stock Exchange 澳大利亚证券交易所 r25Z`X Z  
Austrian Schilling [ATS] 奥地利先令 E;-qP)yU  
authentication 认证；鉴证 xDrV5bg
 
authority to purchase 委托购买证；委购书 M$CVQ>op:  
authorization 认可；核准；授权；授权书 Q2~5"  
authorization by direction 指示授权 ! gp}U#Yv  
authorization by instruction 指令授权 K%,$ V,#  
authorization by warrant 令状授权 uzorLeu  
authorization of unit trust 单位信托的认可 S6 }
QFx  
authorized agent 指定代理人 =hX[  
authorized capital 法定资本 Z6=~1'<X  
authorized clerk 出市员 _C+DBA  
authorized dealer 认可交易商 `B#Z;R  
authorized financial institution 认可财务机构 -2NwF4VL  
authorized fund 认可基金 h$h]%y  
authorized fund house 获授权的基金公司；认可基金公司 Ge}$rLu]0  
authorized institution 认可机构 Sr y,@p)  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Q(\ wx
 
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 $@87?Ab  
authorized insurer 获授权保险人；获认可承保人 UxPGv;F  
authorized investment 特准投资项目 -ID!pTvW  
authorized person 获授权人 B3L4F"  
authorized representative 获授权代表 }]h\/,  
authorized share capital 法定股本 *PB/iVH%6  
automated quotation system 自动报价系统 \5[-Ml  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Kd{#r/HZ  
自动交易系统〔香港期货交易所有限公司〕 r<FQX3  
automatic adjustment mechanism 自动调整机制 0o68rF5^s  
automatic adjustment system 自动调整系统 J@bW^>g*6u  
Automatic Clearing House 自动票据交换所 Lbq_~   
automatic exchange rates accumulation system 自动化汇率累集系统 >C2HC6O3  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 +J40wFI:y  
automatic teller machine [ATM] 自动柜员机 )}|mDN&P  
autopay 自动转帐 -^fzsBL.  
available assets 可用资产 1~qm+nET\  
available fiscal reserve 现存财政储备 d/B*  
available profit 可用利润 BRtXf0~&p  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 *h,3}\  
average 平均；平均数；海损
Dsb(CoWw  
average basic salary 平均基本薪金 @6%gIsj<H  
average consumer expenditure 平均消费开支；一般消费开支 2YIF=YWO},  
average cost 平均成本 dIK{MA  
average cost of land production 增辟土地平均成本 +L6" vkz  
average daily turnover 平均每日成交额 rdI]\UH  
average daily wage rate 平均每日工资率 )<LI%dQ:'l  
average expenditure pattern 平均开支模式 +2O=s<fp  
average growth rate 平均增长率 MuSaK %  
average net fixed assets 固定资产平均净值
Es
:6  
average of relatives 相对价格平均数 z_(eQP])  
average price 平均价格 !"(u_dFw  
average propensity to consume 平均消费倾向；一般消费倾向 8?Wgawx  
average propensity to save 平均储蓄倾向；一般储蓄倾向 |4xo4%BQ>  
average rate 平均率 4hNwKe"Ki  
average revenue 平均收入；平均收益 aiR5/ ZD  
average stock 平均库存；平均存货 .wri5  
average yearly rent 平均年租 &l!$Sw-u;  
avoidance of double taxation 避免双重课税 "z/V%ZK~f  
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 '{^8_k\}B  
z"av|(?d  
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