一些有用的会计术语(也不知道发的地方对不对)A

A: }Efp{E  
A share Ａ股；甲类股份 -j<U
hW  
abatement of tax 减税；减扣免税额 N ~LR  
ABN AMRO Bank N.V. 荷兰银行 40@KL$B=  
above-the-line expenditure 线上项目支出；经常预算支出 JWxPH5L  
above-the-line receipt 线上项目收入；经常预算收入 8YYY *>  
ABSA Asia Limited 南非联合亚洲有限公司 KY_qK)H  
absolute change 绝对数值变更 .h*
&$c/l  
absolute expenditure 实际开支 29GejLg|  
absolute guideline figure 绝对准则数字 Y
,)9{T  
absolute interest 绝对权益 r3*wH1n  
absolute order of discharge 绝对破产解除令 6tnA
E':  
absolute profit margin 绝对利润幅度 OTV)#,occ  
absolute value 实值；绝对值 :I&iDS>u1  
absolutely vested interest 绝对既得权益 /CZOO)n  
absorbed cost 已吸收成本；已分摊成本 SQt$-<>4\  
absorption 吸收；分摊；合并 j*6!7u.,K  
absorption rate 吸收率；摊配率；分摊率 R6M@pO  
ACB Finance Limited 亚洲商业财务有限公司 ]|732Z  
acceptable form of reciprocity 合理的互惠条件 {fX4  
acceptable rate 适当利率；适当汇率 [s7I.rdGzz  
acceptance agreement 承兑协议 K1eoZ8=!  
acceptance for honour 参加承兑 $9b||L  
acceptor 承兑人；接受人；受票人 />n0&~k[h  
acceptor for honour 参加承兑人 3K#e]zoI  
accident insurance 意外保险 6 a$%  
Accident Insurance Association of Hong Kong 香港意外保险公会 tB1Qr**  
accident insurance scheme 意外保险计划 _IY)<'d  
accident year basis 意外年度基准 tKJ)'v?  
accommodation 通融；贷款 NZ.aI{  
accommodation bill 通融票据；空头票据 bFflA  
accommodation party 汇票代发人 {8"W  
account balance 帐户余额；帐户结余 :ss9-  
account book 帐簿 s"Kp+tTWj  
account collected in advance 预收款项 7IIM8/BI  
account current book 往来帐簿 :F<
a~_k  
account of after-acquired property 事后取得的财产报告 =,?@p{g}  
account of defaulter 拖欠帐目 ZW\h,8%  
account payable 应付帐款 |kVxrq  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 GZ4{<QG  
account receivable 应收帐款 Riw>cVi~  
account receivable report 应收帐款报表 TZHqn6  
account statement 结单；帐单；会计财务报表 I#A`fJ  
account title 帐户名称；会计科目 j+Tk|GRab  
accountant's report 会计师报告 C8{CKrVE  
Accountant's Report Rules 会计师报告规则 e`_3= kI  
accounting and auditing procedure 会计与审计程序；会计与核数程序 V];RQWs  
Accounting Arrangements 《会计安排》 L9AfLw5&X  
accounting basis 会计基础 Dd{{d?;B  
accounting by Official Receiver 破产管理署署长呈交的帐目 &7<~Q\XZbI  
Accounting Circular 《会计通告》 7tr.&A^c  
accounting class 会计类别 IjrTM{f  
accounting date 记帐日期；会计结算日期 |L+GM"hg  
accounting for money 款项核算 54 8@._-S  
Accounting Officer 会计主任 i:zA(  
accounting period 会计报告期；会计期 *&AK.n_  
accounting policy 会计政策；会计方针 1w5p*U0 ;  
accounting practice 会计惯例 &GbCJ  
accounting principle 会计准则 =]Ek12.  
accounting record 会计记录 I5D\Z  
accounting report 会计报告 9(
B)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 'dht5iI;Yw  
Accounting Society of China 中国会计学会 oiR`\uY  
accounting statement 会计报表 v=W%|iZ  
accounting system 会计制度；会计系统 (8>k_  
accounting transaction 会计事项；帐务交易 x'  
accounting treatment 会计处理 UcK!v*3E  
accounting year 会计年度 ^^?ECnpcU  
accretion 增值；添加 979L]H#  
accrual 应计项目；应累算数目 VLOyUt~O#  
accrual basis 应计制；权责发生制 f|apk,o_  
accrual basis accounting 应计制会计；权责发生制会计 Uz62!)  
accrue 应累算；应计 $[1 M2>[  
accrued benefit 应累算利益 +nqOP3  
accrued charges 应计费用
2 na8G  
accrued cumulative preference share dividend 应累算的累积优先股股息 H?B.Hp|  
accrued expenses 应累算费用 ',CcLN  
accrued interest payable 应付利息；应计未付利息 AM}OLHj  
accrued interest receivable 应收利息；应计未收利息 %_3{Db`R>  
accrued right 累算权益 Lh. L~M1X  
accruing profit 应累算的利润 h7Ma`w\-  
accumulated fiscal reserve 累积财政储备 CP?\'a"Kt  
accumulated profit 累积利润；滚存溢利 m.4y=69 &  
accumulated reserve 累积储备   ()SG  
accumulation of surplus income 累积收益盈余 v=L^jw  
acquired assets 既得资产 X'3F79`  
acquisition 收购；购置；取得 >%W"u`Q  
acquisition cost 购置成本 ;aFQP:l/  
acquisition expenses 购置费用 RnTPU`  
acquisition of 100% interest 收购全部股权 O=+C Kx@  
acquisition of control 取得控制权 :r~?Z6gK  
acquisition of fixed assets 购置固定资产 hz/5k%%UX  
acquisition of shell “买壳” RSkpf94`  
acquisition price 收购价 r2hm`]\8M  
act of God 天灾 P|6m%
y  
acting partner 执事合伙人 
i\PN  
active market 买卖活跃的市场；交投畅旺的市场；旺市 )^r4|WYyt  
active partner 积极参与的合伙人 D)!k  
active trading 交投活跃 <Z0Tz6/j,  
actual circulation 实际流通 iI_Fbw8  
actual cost 实际成本
nGu
F,0j  
actual expenditure 实际开支；实际支出 ]#J]f  
actual income 实际入息；实际收入；实际收益 ao,LP,_  
actual market 现货市场 W:tE ?Hu  
actual price 现货价；实际价格 +6TKk~0e^  
actual profit 实际利润 5\a5^FK~  
actual quotation 实盘；实际价位；实际报价 +^"|FtKhE  
actual year basis 按实际年度计算 VWNmqeP  
actuals 实货 E@N
_~1  
actuarial investigation 精算调查 LAvAjvRc  
actuarial principle 精算原则 yC _X@o-n  
actuarial report 精算师报告 ciXAyT cG  
Actuarial Society of Hong Kong 香港精算学会 HAU8H'h  
actuarial valuation 精算师估值 3*'!,gK~[  
actuary 精算师 HWHGxg['r  
ad referendum agreement 暂定协议；有待覆核的协定 .jRXHrK;  
ad valorem duty 从价税；按值征税 
'Y-c
*q  
ad valorem duty system 从价税制 )qxL@w.  
ad valorem fee 从价费 c8u&ev.U  
ad valorem tariff 从价关税 ",K6zALJ  
additional allowance 额外免税额 w)}[)}T!  
additional amount for unexpired risk 未过期风险的额外款额 %iX+"  
additional assessable profit 补加应评税利润 hio{
: (  
additional assessment 补加评税 6ZF5f^M^  
additional commitment 额外承担 #2`tsZ]=I  
additional commitment vote 额外承担拨款 MbJV)*Q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ]6(NeS+  
additional dependent parent allowance 供养父母额外免税额 u'
'(;U[  
additional provision 额外拨款 3c ^_IuW-  
additional stamp duty 附加印花税 bS0LjvY9g  
additional tax 补加税罚款；补加税款 #kxg|G[Ol  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 u'iOa  
adjudged bankrupt 被裁定破产 /njN*rhx&Z  
adjudicated bankrupt 裁定破产人 \75%[;.  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 rfK%%-  
adjudication of bankruptcy 裁定破产；宣告破产 ~Ipl'cE  
adjudication of insolvency 裁定无力偿还债务 :,cSEST  
adjusted actual 经调整的实数；调整后的实数 `4$" mO>+  
adjusted current assets 经调整的流动资产；调整后的流动资产 0BBWuNF.  
adjusted figure 经调整的数字；调整后的数额 L>xN7N3&m  
adjusted liabilities 经调整的负债；调整后的负债 Yr0%ZYfN  
adjusted loss 经调整的亏损；调整后的亏损  /y1,w JI  
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 B!9<c9/ P]  
adjusted profit 经调整的利润；调整后的利润 F*(<
`V  
adjusted surplus 经调整的盈余额；调整后的盈余额 _I75[W!  
adjusted value 经调整的价值；调整后的价值 o^lKM?t  
adjustment 调整；修订；理算〔保险〕 [P"#?7 N  
adjustment centre 调剂中心 p>!`JU`{?  
adjustment lag 调整过程的时间差距；调整时差 (m@({  
adjustment mechanism 调整机制 6Siz
9  
adjustment of loss 亏损调整 *)"`v]  
adjustment process 调整过程；调整程序 qQ^]z8g6P  
adjustment range 调整幅度 <b{ApsRJf  
administered exchange rate 受管制汇率 }yXa1#3  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 #N7@p}P  
administration expenses 行政费用 "tm2YUG},s  
administration fee 手续费；行政费 W4X=.vr  
administration in bankruptcy 破产管理 K /. ;N.9  
administration order 遗产管理令 (L q^C=  
administrator 管理人；遗产管理人 #Z8<H  
administrator of the estate 遗产管理人 [NyR$yD{  
admission of debt 债项承认书 F2lTDuk>C  
admission of proof 接纳债权证明 r"k\G\,%  
advance 放贷款项；垫付款项；预支款项；预付款项 v vOG]2z  
advance account 暂支帐目；预付款帐户 Ey 4GyAl  
advance compensation 预付补偿金 D4[t@*m>7  
advance from shareholder 股东垫款 Un7jzAvQ  
advance pending reimbursement 预支以待日后付还 MdCEp1Z  
advanced economy 先进经济体系 :+en8^r%  
advancement 预付；预付财产 f%d7?<rw  
advances warrant 垫款令 Q]66v$  
advancing 贷出 3>c
<E1   
adverse balance 逆差 +Z/Pj_.o  
adverse exchange 逆汇 >^kRIoBkg  
advertisement addressed to shareholders 在报章刊登的致股东通告 : 3*(kb1)&  
advice for collection 托收通知书 tP7l ;EX4  
advice of drawing 提款通知书；汇票通知书 P>Pw;[b>O  
advice of payment 付款通知 ^!?W!k!:V  
Advisory Committee [Securities and Futures Commission] B`9'COw  
谘询委员会〔证券及期货事务监察委员会〕 n:'Mpux  
Advisory Committee on Diversification 经济多元化谘询委员会 qVE6ROSh  
affidavit 誓章；遗产申报誓章 4IIe1 .{  
affidavit of no receipt 述明无收款的誓章 x2(
hp  
affiliate 联号；联营公司；附属公司 e=Kf<ZQt  
affiliated company 附属公司；联号；联营公司 sBB>O@4  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 \za 0?b  
affordability 负担能力 r+d%*Dx  
African Development Bank [AfDB] 非洲开发银行 .kyp5CD}4  
after-acquired property 事后取得的财产 vm 1vX;  
after-hours dealing 市后交易 "0pu_  
after-tax profit 税后盈利；税后利润；税后溢利 6|~N5E~SX  
agency agreement 代理协议 SfEgmp-m  
agency expenses 代理机构的开支 w%KU@$  
agency fee 代理费 wtIXZUx  
Agency Law 《代理法》 AEp|#H' >  
agent 代理人；承销人 ~#pQWa5  
agent of company 公司代理人 5Ta<$t  
agent's fee 代理人费；经纪费 r3{Cuz  
aggregate 总计；总数；总体数字 =c[9:&5Q  
aggregate amount 总款额；总额 Gdb6 U{  
aggregate assets and liabilities 总体资产与负债 7CW
z)LT  
aggregate at constant price 按固定价格计算的总体数字 Fe{lM' 8  
aggregate demand 总需求 dXg.[|S*  
aggregate gross position 总持仓量 OXT 5 y)   
aggregate limit 总限额 -Uh3A\#(  
aggregate of salaries tax 合计薪俸税 ewvFUD'j  
aggregate performance 总体表现；总体业绩 :I[nA?d[&  
aggregate supply 总体供应 STtjkZ6  
aggregate surplus 总盈余 sZx
f.  
aggregate total 整体总额 $!H;,Jxv  
aggregate value 总值；合计价值 .}=gr+<bf  
aggregated basis 合计基准 s\@RJ[(<  
aggregated net chargeable income 合计应课税入息实额 X
y5#wDRC  
aggregation 合并计算；合计；总和 NI,i)OSEN  
aggregation of incomes of husband and wife 夫妇入息合并计算 Eg$ I  
aggregation of property 财产的总和 o/t^rY y
 
agio 差价；贴水  _xjw:  
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》 xU6)~ae`JW  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment DQui7dr)l  
《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》 h/?$~OD  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment DI"KH)XD  
《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》 z.P<)[LUc  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment mu@He&w"  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 N`,ppj  
agreement for a settlement 授产协议 DP_ ]\V<sT  
agreement for assignment 转让协议 $F2A  
agreement for sale 售卖协议；买卖协议
?d&l_Pa0e  
agreement for sale and purchase 买卖协议 q|r^)0W  
agreement for the payment of interest 支付利息协议 % 8u97f W  
agreement for the repayment of money 还款协议 Ymt.>8L  
agreement of reinsurance 再保险协议 lC|`DG-B  
Agricultural Bank of China 中国农业银行 ObnQ,x(  
air passenger departure tax 飞机乘客离境税 P'l'[Kz{'  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 (JenTL`%u  
airport tax 机场税 rvfS[@>v  
alcohol duty 酒精税 76epkiz;=  
alienation 让与；让渡；转让 "Tt5cqUQoY  
alimony 生活费；赡养费 57@6O-t-  
All Ordinaries Index [AOI] 所有普通股指数 %wil'  
all risks 全险；综合险 .6C9N{?Tqf  
All Sales Record for Stock Market 《股票市场成交报告》 %'+}-w  
Allied Capital Resources Limited 新联财务有限公司 pUF$Nq>og  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 /;E{(%U)t  
allocation letter 拨款信件
r`-=<@[  
allocation of fund 分配款项；预留款项 5!-+5TJI  
allocation of profit 利润分配；溢利分配 "}*5'e.*  
allocation warrant 拨款令 u]0{#wu;g  
allotment 分配；配股 ]WFr5  
allotment notice 股份配售通知；配股通知
Z#
uxa  
allotment of shares 股份分配 (r*"}"ZG  
allowable 可获宽免；免税的 c6-~PKJL  
allowable business loss 可扣除的营业亏损 9 n0?0mk  
allowable expenses 可扣税的支出 ?$$Xg3w_#  
allowance 免税额；津贴；备抵；准备金 `s8*n(\h  
allowance for debts 债项的免税额 K4U_sCh#f  
allowance for depreciation by wear and tear 耗损折旧免税额  KEPNe(H  
allowance for funeral expenses 殡殓费的免税额 *3@ =XY7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (sDZ&R  
allowance for repairs and outgoings 修葺及支出方面的免税额 vd
{ban9  
allowance to debtor 给债务人的津贴 y$$|_ l@  
alteration of capital 资本更改 S(2_s,J^  
alternate trustee 候补受托人 fbg:rH\_  
amalgamation 合并 Dm{9;Abs%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 p ;]Qxh  
ambit of charges 征税范围；收费范围 >uLWfk+y1  
amended valuation 经修订的估值 H^ds<I<)  
American Commodities Exchange 美国商品交易所 ^ruz-N^Y!  
American Express Bank Limited 美国运通银行 2y`X)  
American Stock Exchange 美国证券交易所 KwAc Ga}J  
amortization 摊销 pG&#xRk  
amount due from banks 存放银行同业的款项 K&4FFZ  
amount due from banks abroad 存放海外银行同业的款项 Wr+/9  
amount due from holding companies 控股公司欠款 V |cPAT%  
amount due from local banks 存放本港银行同业的款项 z"%{SI^  
amount due to banks 银行同业的存款 zu_bno!  
amount due to banks abroad 海外银行同业的存款 _9f7@@b  
amount due to holding companies 控股公司存款 yOTC>?p%  
amount due to local banks 本港银行同业的存款 nixIKOnjC  
amount due to outport banks 外埠银行同业的存款 (l+0*o,(  
amount for note issue 发行纸币的款额 TTagZ
I$  
amount of bond 担保契据的款额 [zJ|61^  
amount of consideration 代价款额 Bv xLbl}  
amount of contribution 供款数额 Suo%uD  
amount of indebtedness 负债款额 {zIcEN$ ~  
amount of principal of the loan 贷款本金额 ##6u  
amount of rates chargeable 应征差饷数额 Ak kth*p  
amount of share capital 股本额 tP1znJh>y  
amount of sums assured 承保款额 }IRD!  
amount of variation 变动幅度 .QW@rV:T  
amount of vote 拨款数额 7}L.(Jp9  
amount payable 应付款额 * ,Le--t  
amount receivable 应收款额 P
R3i}y>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6o.Dgt/f  
analysis 分析 M{t/B-'4  
ancillary risk 附属风险 :z-?L0C=0  
annual account 周年帐目；周年帐目报表；年度决算；年结 fl8eNiE|  
annual accounting date 年结日期 uCx6/n6'  
annual allowance 每年免税额；年积金；年度津贴；年津 ujWC!*W(Q  
annual balance 年度余额 )mH(Hx  
annual disposable income 每年可动用收入 'YB{W8bR  
annual estimates 周年预算 |
R;`  
annual fee 年费 m1D,#=C,_  
annual general meeting 周年大会
z2iWr  
annual growth rate 年增率；每年增长率 .I Io   
annual long-term supplement 长期个案每年补助金 e}NB ,o  
annual pensionable emolument 可供计算退休金的年薪 5SEGV
|%  
annual report 年报 LEg ?/!LIT  
Annual Report on the Consumer Price Index 《消费物价指数年报》 kq*IC
&y  
annual return 周年报表；周年申报表；每年报税表格 weMufT  
Annual Return Rules 《周年报表规则》 LJSx~)@  
annual review of consumer prices 每年消费物价回顾 ]+5Y\~I  
annual roll-forward basis 逐年延展方式 l0PXU)>C  
annual salary 年薪 w~~[0e+E  
annual statement 年度报表；年度决算表 /b]+RXvxj  
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 #y8Esik  
annuitant 年金受益人 |JiN; O+K  
annuity 年金 j9/hZqo  
annuity contract 年金合约 siOyp]  
annuity on human life 人寿年金 KwY6pF*  
antecedent debt 先前的债项 8/@*6J  
ante-dated cheque 倒填日期支票 P N(<=v&E  
anticipated expenditure 预期开支 JMfv|>=  
anticipated net profit 预期纯利 oXQI"?^+  
anticipated revenue 预期收入 l!<(}?u9  
anti-inflation measure 反通货膨胀措施 RF [81/w]  
anti-inflationary stance 反通货膨胀立场 [dy0aR$>d  
apparent deficit 表面赤字 G;e)K\[J  
apparent financial solvency 表面偿债能力 19bqz )  
apparent partner 表面合伙人 \0;EHB  
application for personal assessment 个人入息课税申请书 S;SI#Vg@  
application of fund 资金应用 !KtP> `8  
application to release as liquidator and to destruct the books of accounts and documents /~{fPS  
申请免除清盘人职务及毁灭帐簿与文件 :j[=  
appointed actuary 委任精算师 Bxf&gDwjgr  
appointed auditor 委任核数师；委任审计师 IN@ =UAc&  
appointed trustee 委任的受托人 \;Sl5*kr  
appointer 委任人 w&Z.rB?  
apportioned pro rata 按比例分摊 fskc'%x  
apportionment 分配；分摊 nj#kz
D[n>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7yal  T.  
apportionment formula 分摊方程式 [33=+Ca  
apportionment of estate duty 遗产税的分摊 o,qUf  
appraisal 估价；评估 K8uqLSP '  
appreciable growth 可观增长 6RfS_  
appreciable impact 显着影响 MFz6y":~  
appreciable increase 可观增长 Cy5M0{  
appreciation 增值；升值 *iUR1V Y  
appreciation against other currencies 相对其他货币升值 ?s]?2>p  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^3C%&  
appreciation tax 增值税 $e%m=@ga  
appropriation 拨款；拨用；拨付 :m0pm@  
appropriation account 拨款帐目 { 3Qlx/6<  
Appropriation Bill 拨款法案 g6H`uO  
appropriation-in-aid system 补助拨款办法 brdY97s4  
approved assets 核准资产 n],"!>=+  
approved basket stock 认可一篮子证券 7Q|v5@;pU  
approved budget 核准预算 .X"\ Mg  
approved charitable donation 认可慈善捐款 ^@$T>SB1  
approved charitable institution 认可慈善机构 pYj}
 
approved currency 核准货币；认可货币 gb26Y!7%  
approved estimates 核准预算 '/fueku  
approved estimates of expenditure 核准开支预算 fS4 Ru  
approved overseas insurer 核准海外保险人 EdCcnl?R6  
approved overseas trust company 核准海外信托公司 SpMHq_MLM  
approved pooled investment fund 核准汇集投资基金 36d6KS 7  
approved provident fund scheme 认可公积金计划 yW;]J87*  
approved provision 核准拨款 lrmz'M'  
approved redeemable share 核准可赎回股份 v{) *P.E  
approved regional stock 认可地区性证券 <%"CQT6g%  
approved retirement scheme 认可退休金计划 8Ib5  
approved subordinated loan 核准附属贷款 ~V/?/J$  
arbitrage 套戥；套汇；套利 h@{CMe
 
arbitrageur 套戥者；套汇者 [ak[ZXC,  
arbitrary amount 临时款项 mpzm6Ieu  
arrangement 措施；安排；协定 `8D'r|=`Eh  
arrears 欠款 bKQ-PM&I/t  
arrears of pay 欠付薪酬 H,)2Ou-Wn  
arrears of revenue 逾期未收税款；逾期未收的帐项 uXdR-@80*  
articles of association 组织章程；组织细则；组织章程细则 (X|lK.W y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 w_#5Na}>d  
ascertainment of profit 确定利润 ?V})2wwP  
"Asia Clear" “亚洲结算系统” TYedem<$  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 rk `]]  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 cC$E"m  
Asian Development Fund [ADF] 亚洲发展基金 { pu .l4nk  
Asian dollar bond 亚洲美元债券 A"B[F#
  
Asian dollar market 亚洲美元市场 Gx-tPW}  
Asian dollar rate 亚洲美元利率 IJ6&*t wT  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 t8B==%  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 #.<(/D+  
asked price 沽盘；喊价；索价；卖方报价 AeEF/*  
assessable income 应评税入息 T0BM:ofx  
assessable loss 应评税亏损 W4=<hB  
assessable profit 应评税利润 7;NvR4P%  
assessable value 应评税值 (L"G,l  
assessed profit 估定利润 6}q# c  
assessed value 经评估价值
$1myf Z  
assessment 评税；评定；估价；评税单 ^qPS&G  
assessment number 评税编号；估价编号 Ok_)C+o  
assessment of additional tax 补加税评税 #zKF/H|_R  
assessment of performance 业绩评估；实绩评价 $c24lJ#/  
Assessor 评税主任 3qq6X?y*  
asset price bubbles 资产价格泡沫 d<v)ovQJ]  
asset-backed securities 具资产保证的证券 oB
zjEv  
assets accretion 资产增值 d+g+{p>?  
assets and liabilities 资产与负债 _"sFLe{  
assets betterment statement 资产递增表；资产改进表 !,N),xG}~  
assets lending 实物放款；有抵押贷款 S.NLxb/
 
assets of the company passing on the death 死者去世时转移的公司资产 `L {dF  
assets pledged as security for liabilities 用作负债抵押的资产 a\v@^4   
assets portfolio 资产投资组合 G8F43!<  
assets price 资产价格 TYgn X  
assets quality 资产质素 fQ~YBFhlr  
assets realization 资产变现 4vf,RjB-5  
assets refinancing arrangement 资产再集资安排 <{Ir',;  
assets securitization 资产证券化 }aa ~@K<A  
assets situated outside Hong Kong 在香港以外地方的资产 QP4`r#,  
assets stripping 削减资产；拆卖资产 wvNddu>@  
assets value 资产值 =j!Ruy1  
assignee 承让人 .{LJ  
assignment 转让；转让书；转让契 LxxFosi8  
assignment of interest 权益转让 j!QP>AM|`  
assignment of letters patent and trade mark 专利证书及商标转让 vq*)2.  
assignment of property 物业转让；物业转让书 }_o!fV  
assignment right 转让权 `K\(I#z  
assignor 转让人 H He~OxWg  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 @|J+f5O  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 DmgWIede|:  
associate member 附属会员 7I<];j  
associated body corporate 相联法人团体 U)grC8 C  
associated company 相联公司；联属公司 *dm?,~f%<  
associated corporation 相联法团 C6(WnO{6  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] (eJYv: ^  
公认会计师公会〔英国〕 -4'yC_8t  
Association of Futures Exchange Brokers 香港期货经纪协会 KRh95B GU  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 C!aK5rqhv  
association of underwriters 承保人组织 |{H-PH*Iz  
assumption of control 接管 >L>t$1hXM  
assurance 担保；保险；转易；转易书 e{33%5  
assurance of interest 权益的转易 QH_I<Y:n  
at 19XX price 按一九ＸＸ年价格计算 5\$8"/H  
at a discount 按赔价计算；按贴水价格计算；打折扣 p;m2RHYF  
at a premium 按溢价计算；按升水价格计算 }w8:`g'T0/  
at call 通知付款；按通知 1A b=1g{  
at constant market price 按固定市价计算 f.&Y_G3a<  
at constant price 按固定价格计算 OA3* "d*  
at cost 按成本计算 &GH,is  
at current market price 按当时市价计算；按现时市价计算 R2$;f?;:  
at current price 按当时价格计算；按现时价格计算 f6Io|CZWJ  
at factor cost 按要素成本计算；按生产要素成本计算 9K5[a^q|My  
at money-of-the-day price 按付款当日价格计算 @(H  
at or better 按指定或较佳价位〔买卖指令〕 =~
~Y@eX  
at par 按面值计算；平价 h_:|H8t;w  
at sight 见票即付 1V37% D  
at the close 按收市盘 
V_"K  
at the opening 按开市盘 ?H_'L4Wv  
attestation 见证；见证条款 A9HJWKO  
at-the-money option 平价期权 RxVf:h'l  
attorney 受权人；受托代表人 xl~%hw
Bd  
attornment 新拥有人承认书 S<V__Sv  
attributable profit 可归属利润 PME ?{%&  
attributable share value 可归属股份价值 0cm+:  
Auckland Stock Exchange 奥克兰证券交易所 , 1{)B  
auction 拍卖 (S[" ak  
auctioneer 拍卖商 '9MtIcNb  
audit 审计；核数 ,pz^8NJAI  
Audit Commission 审计署 <H)I06];  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] x\Det$3Kx  
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〕 51k^?5cO  
audit review 帐目审查 6{r^3Hz  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
.Z"p'v  
audited account 审计帐目；经审计的帐目 dM1)wkbET  
audited annual account 经审计的周年帐目 R1DXi  
audited balance sheet 经审计的资产负债表 U{2UKD@PM  
auditor 核数师；核数主任；审计师 k~st;FO  
auditor's certificate 核数师证明书；审计师证明书 ,Si23S\  
auditor's report 核数师报告；审计师报告 $MEKt}S  
Aussie bond 澳元债券 t
3)nG8> )  
austerity budget 紧缩预算 j&.MT@  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 AZCbUkq  
Australia All Ordinaries Index 澳洲所有普通股票指数 @]H:=Q'gj  
Australian Dollar [AUD] 澳元 gB\KD{E  
Australian Options Market 澳大利亚期权市场 yjbqby7  
Australian Securities Commission 澳洲证券事务监察委员会 4S]`S\w  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 jtk2>Ol  
Australian Stock Exchange 澳大利亚证券交易所 G,8LF/sR  
Austrian Schilling [ATS] 奥地利先令 Jyx6{Oj  
authentication 认证；鉴证 / ` 7p'i  
authority to purchase 委托购买证；委购书 ;@@1$mzK  
authorization 认可；核准；授权；授权书 IZ;%lV7t  
authorization by direction 指示授权 rI5)w_E?  
authorization by instruction 指令授权 DM*mOT  
authorization by warrant 令状授权 F-k3F80=  
authorization of unit trust 单位信托的认可 1YA_`_@w  
authorized agent 指定代理人 O0{M3-  
authorized capital 法定资本 $:%?-xy(  
authorized clerk 出市员 r2T-=XWB  
authorized dealer 认可交易商 ~5HI9A4^  
authorized financial institution 认可财务机构 K>TdN+Z}=  
authorized fund 认可基金 UpgY}pf}  
authorized fund house 获授权的基金公司；认可基金公司 rZDlPp>BPZ  
authorized institution 认可机构 %/:{x()G  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Z%Nl<i  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 L!7*U.+  
authorized insurer 获授权保险人；获认可承保人 Syn>;FX  
authorized investment 特准投资项目 9'I I!  
authorized person 获授权人 Uu9\;f  
authorized representative 获授权代表 @L8(
'8~d  
authorized share capital 法定股本 #L{QnV.3  
automated quotation system 自动报价系统 OgNt"Vg  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] aZYa<28?L%  
自动交易系统〔香港期货交易所有限公司〕 dE*n
!@  
automatic adjustment mechanism 自动调整机制 ;wfzlUBC  
automatic adjustment system 自动调整系统 Nt^R~#8hF>  
Automatic Clearing House 自动票据交换所 mJu;B3@  
automatic exchange rates accumulation system 自动化汇率累集系统 P+sxlf:0  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 )~<8j  
automatic teller machine [ATM] 自动柜员机 "qRE1j@%a  
autopay 自动转帐 T1pA <6  
available assets 可用资产 xD;5z`A3  
available fiscal reserve 现存财政储备 Z,Z34:-  
available profit 可用利润 DYU+?[J  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 n\}!'>d'  
average 平均；平均数；海损 |Ebwl]X2  
average basic salary 平均基本薪金 ~O~c^fLH(B  
average consumer expenditure 平均消费开支；一般消费开支 WlF"[mU-  
average cost 平均成本 M$z.S0"  
average cost of land production 增辟土地平均成本 CUT D]:\  
average daily turnover 平均每日成交额 "SyAOOZ  
average daily wage rate 平均每日工资率 cjU*  
average expenditure pattern 平均开支模式 c<j2wKz  
average growth rate 平均增长率 DKCPi0  
average net fixed assets 固定资产平均净值 \FSkI0  
average of relatives 相对价格平均数 euS"C*  
average price 平均价格 @8TD^ub  
average propensity to consume 平均消费倾向；一般消费倾向 /'IO
i`d  
average propensity to save 平均储蓄倾向；一般储蓄倾向 u{'bd;.7  
average rate 平均率 5tg  
average revenue 平均收入；平均收益 1O1/P,u+  
average stock 平均库存；平均存货 ?k~(E`ZE3  
average yearly rent 平均年租 dF*@G/p>V  
avoidance of double taxation 避免双重课税 y88FT#hR|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 sT
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