一些有用的会计术语(也不知道发的地方对不对)A

A: D!@c,H  
A share Ａ股；甲类股份 l[.pI];T  
abatement of tax 减税；减扣免税额 :^ cA\2=  
ABN AMRO Bank N.V. 荷兰银行 %*s[s0$c  
above-the-line expenditure 线上项目支出；经常预算支出
\}<nXn!  
above-the-line receipt 线上项目收入；经常预算收入 ]"YG7|EU  
ABSA Asia Limited 南非联合亚洲有限公司 i\t4TdEx(  
absolute change 绝对数值变更 ,$*IJeKx  
absolute expenditure 实际开支 wiFckF/  
absolute guideline figure 绝对准则数字 z!F?#L5  
absolute interest 绝对权益 a{-}8f6  
absolute order of discharge 绝对破产解除令 |bBYJ  
absolute profit margin 绝对利润幅度 ZAiQofQ:2  
absolute value 实值；绝对值 leyX: +  
absolutely vested interest 绝对既得权益 &j>`H:  
absorbed cost 已吸收成本；已分摊成本 \,_%e[g49  
absorption 吸收；分摊；合并 =)T5Y,+rJ  
absorption rate 吸收率；摊配率；分摊率 rsc8lSjH  
ACB Finance Limited 亚洲商业财务有限公司 z{%G  
acceptable form of reciprocity 合理的互惠条件 c3Mql+@  
acceptable rate 适当利率；适当汇率 s\KV\5\o  
acceptance agreement 承兑协议 e{?~m6  
acceptance for honour 参加承兑 5q8bM.k\7N  
acceptor 承兑人；接受人；受票人 ].Et&v  
acceptor for honour 参加承兑人 \?GMtM,  
accident insurance 意外保险 0<P -`|X  
Accident Insurance Association of Hong Kong 香港意外保险公会 R"82=">v  
accident insurance scheme 意外保险计划 K}wUM^  
accident year basis 意外年度基准 qvab>U`  
accommodation 通融；贷款 \ (X~Z  
accommodation bill 通融票据；空头票据 Tlf G"HzZ%  
accommodation party 汇票代发人 43(+3$VM7  
account balance 帐户余额；帐户结余 N}^\$
sVu_  
account book 帐簿 G,$jU9 f  
account collected in advance 预收款项 C"YM"9JSJ  
account current book 往来帐簿 .IG(Y!cB  
account of after-acquired property 事后取得的财产报告 mk0rAN  
account of defaulter 拖欠帐目 N2x\O~7  
account payable 应付帐款 -ff*,b$Q/  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #PFf`7b,z  
account receivable 应收帐款 ,I)/ V>u  
account receivable report 应收帐款报表 ?p}m[9@  
account statement 结单；帐单；会计财务报表 mT)iN`$Y@  
account title 帐户名称；会计科目 OP>'<FK  
accountant's report 会计师报告 fwOvlD&e  
Accountant's Report Rules 会计师报告规则 ]^.#d   
accounting and auditing procedure 会计与审计程序；会计与核数程序 J.*dA j  
Accounting Arrangements 《会计安排》 +='.uc_  
accounting basis 会计基础 cQN}z Ke  
accounting by Official Receiver 破产管理署署长呈交的帐目 SFh6'v'1N@  
Accounting Circular 《会计通告》 Z,Q)\W<'-  
accounting class 会计类别 R[Pyrs!H  
accounting date 记帐日期；会计结算日期 q,+d\-+  
accounting for money 款项核算 Mb+cXdZb
 
Accounting Officer 会计主任 Blf;_e~=[j  
accounting period 会计报告期；会计期 ^Dd$8$?[  
accounting policy 会计政策；会计方针  DMf:u`<  
accounting practice 会计惯例 :
GO}G`jY  
accounting principle 会计准则 ^OYar(  
accounting record 会计记录 yyBy|7QgO  
accounting report 会计报告 :;]6\/ky  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 QZzi4[-as  
Accounting Society of China 中国会计学会 M3x%D)*  
accounting statement 会计报表 Ga~IOlS  
accounting system 会计制度；会计系统 Q;`#ujxL  
accounting transaction 会计事项；帐务交易 CFn!P;.!  
accounting treatment 会计处理 7]G3yt->  
accounting year 会计年度 5]gd,&^?>  
accretion 增值；添加 ZG<<6y*.  
accrual 应计项目；应累算数目 IEO5QV:u:  
accrual basis 应计制；权责发生制 qf+I2kyS  
accrual basis accounting 应计制会计；权责发生制会计 ` 8.d  
accrue 应累算；应计 H{9di\xnEm  
accrued benefit 应累算利益 ^TnBtIU-B  
accrued charges 应计费用 p"Fj6T2  
accrued cumulative preference share dividend 应累算的累积优先股股息 O~w&4F;{  
accrued expenses 应累算费用 Rsqb<+7  
accrued interest payable 应付利息；应计未付利息 ULAAY$o@5  
accrued interest receivable 应收利息；应计未收利息 7X1T9'jI2  
accrued right 累算权益 Xgc@cwd  
accruing profit 应累算的利润 qifX7AXHr  
accumulated fiscal reserve 累积财政储备 -Vw,9VCF  
accumulated profit 累积利润；滚存溢利 ,GGr@})  
accumulated reserve 累积储备 ?!8M I,c/  
accumulation of surplus income 累积收益盈余 r1xNU0A  
acquired assets 既得资产 tE- s/  
acquisition 收购；购置；取得 n|3ENN  
acquisition cost 购置成本 #(
!>  
acquisition expenses 购置费用 "M1[@xog  
acquisition of 100% interest 收购全部股权 @/XA*9]l  
acquisition of control 取得控制权 91e&-acA  
acquisition of fixed assets 购置固定资产 3fM~
R+p  
acquisition of shell “买壳” $^d,>hJi  
acquisition price 收购价 Xb3z<r   
act of God 天灾 tecCU[O  
acting partner 执事合伙人 (|"KsGl  
active market 买卖活跃的市场；交投畅旺的市场；旺市 b`fPP{mG  
active partner 积极参与的合伙人 d\D.l^  
active trading 交投活跃 ^q7 fN0"6  
actual circulation 实际流通 vt@.fT#e  
actual cost 实际成本 : xB<Rq  
actual expenditure 实际开支；实际支出 /J8y[aa  
actual income 实际入息；实际收入；实际收益 0Ocy$  
actual market 现货市场 t%V!SvT8+  
actual price 现货价；实际价格 U c$RYPq  
actual profit 实际利润 Mb uD8B  
actual quotation 实盘；实际价位；实际报价 XeKIue@_  
actual year basis 按实际年度计算 HTvA]-AuM  
actuals 实货 R/xeC [r  
actuarial investigation 精算调查 MAQkk%6[g  
actuarial principle 精算原则 U,~\}$<I  
actuarial report 精算师报告 !z$.Jcr1  
Actuarial Society of Hong Kong 香港精算学会 Y6&w0~?!  
actuarial valuation 精算师估值 h /@G[5E  
actuary 精算师 zT*EpIa+LS  
ad referendum agreement 暂定协议；有待覆核的协定 Kbrb;r59  
ad valorem duty 从价税；按值征税 O| ) [j@7  
ad valorem duty system 从价税制 VW$Hzx_z  
ad valorem fee 从价费 , 0MDkXb  
ad valorem tariff 从价关税 8|OsVIe%  
additional allowance 额外免税额 j"9bt GX  
additional amount for unexpired risk 未过期风险的额外款额 nYLq%7}k  
additional assessable profit 补加应评税利润 r|:i: ii  
additional assessment 补加评税 U;Y{=07a@  
additional commitment 额外承担 3g`uLA X>u  
additional commitment vote 额外承担拨款 :q<8:,rP  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 00[Uk'Q*5  
additional dependent parent allowance 供养父母额外免税额 aI{Ehbf=  
additional provision 额外拨款 oMM`7
wJw  
additional stamp duty 附加印花税 HSE9-c=  
additional tax 补加税罚款；补加税款 @GK0j"_  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 /Z94<}C6b  
adjudged bankrupt 被裁定破产 nGZZCsf <  
adjudicated bankrupt 裁定破产人 D ]:sR  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 R6r'[-B2  
adjudication of bankruptcy 裁定破产；宣告破产 'C)`j{CS  
adjudication of insolvency 裁定无力偿还债务 Q &<:W4N*  
adjusted actual 经调整的实数；调整后的实数 hjtkq.@  
adjusted current assets 经调整的流动资产；调整后的流动资产 /Q8E12  
adjusted figure 经调整的数字；调整后的数额 xlZ"F  
adjusted liabilities 经调整的负债；调整后的负债 ?4P*,c  
adjusted loss 经调整的亏损；调整后的亏损  pQKR  
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 #HfvY}[o  
adjusted profit 经调整的利润；调整后的利润 z:{'IY  
adjusted surplus 经调整的盈余额；调整后的盈余额 ?suNA  
adjusted value 经调整的价值；调整后的价值 g[!t@K  
adjustment 调整；修订；理算〔保险〕 # y%Q{  
adjustment centre 调剂中心 %O#)=M~  
adjustment lag 调整过程的时间差距；调整时差 YIvJN  
adjustment mechanism 调整机制 UR>zL3  
adjustment of loss 亏损调整 $e)d!m.  
adjustment process 调整过程；调整程序 J=JYf_=4bc  
adjustment range 调整幅度 6sJN@dFA  
administered exchange rate 受管制汇率 : 9wW*Ix  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 oi^2Pvauh  
administration expenses 行政费用 Y?a*-"  
administration fee 手续费；行政费 wC+_S*M-K  
administration in bankruptcy 破产管理 $6kVhE!;  
administration order 遗产管理令 dbQUW#<Q  
administrator 管理人；遗产管理人
BT.;l I  
administrator of the estate 遗产管理人  \09eH[  
admission of debt 债项承认书 jCa%(2~iQ7  
admission of proof 接纳债权证明 rXPq'k'h#-  
advance 放贷款项；垫付款项；预支款项；预付款项 w7@fiH{  
advance account 暂支帐目；预付款帐户  G?AZ%Yx  
advance compensation 预付补偿金 ze@NqCF  
advance from shareholder 股东垫款 aVN
BF`  
advance pending reimbursement 预支以待日后付还 DK;p6_tT  
advanced economy 先进经济体系 D~E1hr&Vd>  
advancement 预付；预付财产 $6
e&sDJ  
advances warrant 垫款令 tpOMKh.`  
advancing 贷出 O$%M.C'  
adverse balance 逆差 $O9Nprf  
adverse exchange 逆汇 EnnT)qos  
advertisement addressed to shareholders 在报章刊登的致股东通告 AIgJ,=9K  
advice for collection 托收通知书 bi;?)7p&ZY  
advice of drawing 提款通知书；汇票通知书 ,5$V;|  
advice of payment 付款通知 {/#^v?,  
Advisory Committee [Securities and Futures Commission] ? FGzw  
谘询委员会〔证券及期货事务监察委员会〕 ~w_4 nE  
Advisory Committee on Diversification 经济多元化谘询委员会 bw\fKZ  
affidavit 誓章；遗产申报誓章 &MKG#Y}  
affidavit of no receipt 述明无收款的誓章 3z';Zwz &X  
affiliate 联号；联营公司；附属公司 5 0uYU[W  
affiliated company 附属公司；联号；联营公司 M0zJGIT~b  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 of
H=h  
affordability 负担能力 PeT _Ty  
African Development Bank [AfDB] 非洲开发银行 :iqFC >D  
after-acquired property 事后取得的财产 4=!SG4~o  
after-hours dealing 市后交易 yr?*{;  
after-tax profit 税后盈利；税后利润；税后溢利 (N{Rda*8  
agency agreement 代理协议 3omFd#EP  
agency expenses 代理机构的开支 "uf*?m3  
agency fee 代理费 dfl| 6R  
Agency Law 《代理法》 S<HR6Xw  
agent 代理人；承销人 o=@0Bd8  
agent of company 公司代理人 =oQw?,eY  
agent's fee 代理人费；经纪费 +y'V  
aggregate 总计；总数；总体数字 ^PA >t$  
aggregate amount 总款额；总额 ?0 93'lA  
aggregate assets and liabilities 总体资产与负债 c@;$6WSG^  
aggregate at constant price 按固定价格计算的总体数字 r!:W-Y%&#  
aggregate demand 总需求 8|*#r[x  
aggregate gross position 总持仓量 Z^5j.d{e$  
aggregate limit 总限额 k`FCyO  
aggregate of salaries tax 合计薪俸税 feU]a5%XZ  
aggregate performance 总体表现；总体业绩 QFt7L  
aggregate supply 总体供应 4gbi?UAmX  
aggregate surplus 总盈余 9c9FC  
aggregate total 整体总额 BNns#Q8a  
aggregate value 总值；合计价值 *W aL}i(P1  
aggregated basis 合计基准 GO0Spf_Gh  
aggregated net chargeable income 合计应课税入息实额 kzU;24
"K  
aggregation 合并计算；合计；总和 U'(}emh}  
aggregation of incomes of husband and wife 夫妇入息合并计算 `7_=2C  
aggregation of property 财产的总和 DID&fj9m  
agio 差价；贴水 Au3>=x`  
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》 9DcUx-   
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 3yg22y&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》 t9T3e  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment <{!^  
《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》 o8B_;4uB  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment B^g+_;  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 banie{ e  
agreement for a settlement 授产协议 G%0G$3W"  
agreement for assignment 转让协议 H^_]' ~.  
agreement for sale 售卖协议；买卖协议 rw_T&>!  
agreement for sale and purchase 买卖协议 E)
z[@Np  
agreement for the payment of interest 支付利息协议 JA0$Fz  
agreement for the repayment of money 还款协议 =qPk'n9i8  
agreement of reinsurance 再保险协议
}%LwaRT  
Agricultural Bank of China 中国农业银行 uX_A4ht*  
air passenger departure tax 飞机乘客离境税 . +_IpygQ  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 FD>j\  
airport tax 机场税 Zkl:^!*  
alcohol duty 酒精税 u=^0n2ez  
alienation 让与；让渡；转让 ER,,K._?B  
alimony 生活费；赡养费 eBiP\  
All Ordinaries Index [AOI] 所有普通股指数 l*
]9   
all risks 全险；综合险 /LMb~Hy,  
All Sales Record for Stock Market 《股票市场成交报告》 $T* ##kyE9  
Allied Capital Resources Limited 新联财务有限公司 0=Jf93D5  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2_Me 4  
allocation letter 拨款信件 ^ei[#I  
allocation of fund 分配款项；预留款项 $__e7  
allocation of profit 利润分配；溢利分配 qZRx,^gd  
allocation warrant 拨款令 04-phEA2Q  
allotment 分配；配股 uV1H iv-  
allotment notice 股份配售通知；配股通知 bDd$79@m  
allotment of shares 股份分配 bSHlR#!6  
allowable 可获宽免；免税的 Q)N$h07R  
allowable business loss 可扣除的营业亏损 QYDTb=h~  
allowable expenses 可扣税的支出 8\c=Un  
allowance 免税额；津贴；备抵；准备金 pcw!e_"+  
allowance for debts 债项的免税额 86d*  
allowance for depreciation by wear and tear 耗损折旧免税额 JHpoW}7QB  
allowance for funeral expenses 殡殓费的免税额 pL`snVz  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2{naSiaq  
allowance for repairs and outgoings 修葺及支出方面的免税额
0_JbE  
allowance to debtor 给债务人的津贴 'TclH80  
alteration of capital 资本更改 }G n2%  
alternate trustee 候补受托人 |F5^mpU  
amalgamation 合并 L8-
  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _nu %`?Va  
ambit of charges 征税范围；收费范围 _i [.5  
amended valuation 经修订的估值 pAg;Rib  
American Commodities Exchange 美国商品交易所 G#V5E)Dx  
American Express Bank Limited 美国运通银行 w`XwW#!}@$  
American Stock Exchange 美国证券交易所 Yo0%5 noz  
amortization 摊销 ( 8+_~_  
amount due from banks 存放银行同业的款项 1lRqjnzve&  
amount due from banks abroad 存放海外银行同业的款项 JtYc'%OF  
amount due from holding companies 控股公司欠款 dIv/.x/V  
amount due from local banks 存放本港银行同业的款项 6GzmzhX4  
amount due to banks 银行同业的存款 x)<5f|j  
amount due to banks abroad 海外银行同业的存款 oH~ZqX.3  
amount due to holding companies 控股公司存款 oiAU}iK:  
amount due to local banks 本港银行同业的存款 QrDrdA  
amount due to outport banks 外埠银行同业的存款 _@D}2  
amount for note issue 发行纸币的款额 FxOhF03\=[  
amount of bond 担保契据的款额 Bu?"b=B*  
amount of consideration 代价款额 DJgk"'  
amount of contribution 供款数额 (?-5p;  
amount of indebtedness 负债款额 wqo2iRql  
amount of principal of the loan 贷款本金额 9/C0DDb  
amount of rates chargeable 应征差饷数额 j}YZl@dYV  
amount of share capital 股本额 rN? L8  
amount of sums assured 承保款额 -F,o@5W>Y  
amount of variation 变动幅度 U,/NygB~  
amount of vote 拨款数额 Y+N^_2@+C  
amount payable 应付款额 ^5vFF@to  
amount receivable 应收款额 p-V#nPb  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )CS
7>Vx  
analysis 分析 AEkgm^t.{  
ancillary risk 附属风险 N^|r.J  
annual account 周年帐目；周年帐目报表；年度决算；年结 U@[P.y~J  
annual accounting date 年结日期 6$wS7Cu  
annual allowance 每年免税额；年积金；年度津贴；年津 ko!38BH`/  
annual balance 年度余额 qS{lay  
annual disposable income 每年可动用收入 s%]-Sw9  
annual estimates 周年预算 z.23i^Q  
annual fee 年费 xXO& -v{  
annual general meeting 周年大会 bTC2Ya  
annual growth rate 年增率；每年增长率 )>at]mH  
annual long-term supplement 长期个案每年补助金 BX
ueOvO8  
annual pensionable emolument 可供计算退休金的年薪 @Zd+XWFw  
annual report 年报 }4xxge?r  
Annual Report on the Consumer Price Index 《消费物价指数年报》 THQW8 V  
annual return 周年报表；周年申报表；每年报税表格 ]OY6.m  
Annual Return Rules 《周年报表规则》 yAEOn/.
~  
annual review of consumer prices 每年消费物价回顾 >>krH'79  
annual roll-forward basis 逐年延展方式 Y5LESZWo  
annual salary 年薪 l1`Zp9I  
annual statement 年度报表；年度决算表 >rlQY>5pH  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 "%ag^v9  
annuitant 年金受益人 ^8)&~q*  
annuity 年金 rBs7,h  
annuity contract 年金合约 y5?T`ts,#  
annuity on human life 人寿年金 Cq1t[a  
antecedent debt 先前的债项 #Q6wv/"Ub  
ante-dated cheque 倒填日期支票 bf3LNV|  
anticipated expenditure 预期开支 &nn!{S^  
anticipated net profit 预期纯利 G/(oQA  
anticipated revenue 预期收入 fT._Os?i  
anti-inflation measure 反通货膨胀措施 ,IuO;UV#)  
anti-inflationary stance 反通货膨胀立场 &dvJg  
apparent deficit 表面赤字 7=om /  
apparent financial solvency 表面偿债能力 x[nv+n ,  
apparent partner 表面合伙人 [.<nt:  
application for personal assessment 个人入息课税申请书 G%ycAm  
application of fund 资金应用 .&7=ZY>E  
application to release as liquidator and to destruct the books of accounts and documents U._ U!U  
申请免除清盘人职务及毁灭帐簿与文件 M@!Gk  
appointed actuary 委任精算师 P,h@F+OZN  
appointed auditor 委任核数师；委任审计师 _ %&"4bm.  
appointed trustee 委任的受托人 )ACa0V>*p  
appointer 委任人 |NtT-T)7  
apportioned pro rata 按比例分摊 {114 [  
apportionment 分配；分摊 z1!ya#,$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 y=9a2[3Dz  
apportionment formula 分摊方程式 R2Tvo?xI7  
apportionment of estate duty 遗产税的分摊 L3q)j\ls  
appraisal 估价；评估 "r cPJX  
appreciable growth 可观增长 2 T{PIJg3  
appreciable impact 显着影响 \, n'D  
appreciable increase 可观增长 (#c5Q&  
appreciation 增值；升值 2EE/xnwX  
appreciation against other currencies 相对其他货币升值 F)e*w:D  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O,qR$#l   
appreciation tax 增值税 hv*n";V   
appropriation 拨款；拨用；拨付 oZ6xHdPc4  
appropriation account 拨款帐目 F&lc8  
Appropriation Bill 拨款法案 ScGmft3A  
appropriation-in-aid system 补助拨款办法 9Lz)SYd  
approved assets 核准资产 r_)-NOp  
approved basket stock 认可一篮子证券 z('93vsO  
approved budget 核准预算 MBcOIy[&A  
approved charitable donation 认可慈善捐款 XP2=x_"y  
approved charitable institution 认可慈善机构 2!68W X  
approved currency 核准货币；认可货币 1I3u~J3]/  
approved estimates 核准预算 l0D.7>aj  
approved estimates of expenditure 核准开支预算 .NjdkHYR  
approved overseas insurer 核准海外保险人 ec1g7w-n  
approved overseas trust company 核准海外信托公司  4EB$e?  
approved pooled investment fund 核准汇集投资基金 q(.%f
3(  
approved provident fund scheme 认可公积金计划 `H/HLCt  
approved provision 核准拨款 Cy6[p  
approved redeemable share 核准可赎回股份 |&n dQ(!l  
approved regional stock 认可地区性证券 m_rRe\  
approved retirement scheme 认可退休金计划 .e.vh:Sz  
approved subordinated loan 核准附属贷款 ~ezCE4^&  
arbitrage 套戥；套汇；套利 -<z'f){gb  
arbitrageur 套戥者；套汇者 " "a+Nc  
arbitrary amount 临时款项 r@%32h  
arrangement 措施；安排；协定 :Yz.Bfli  
arrears 欠款 NBMY1Xgj  
arrears of pay 欠付薪酬 p6=#LwL'  
arrears of revenue 逾期未收税款；逾期未收的帐项 Arp4$h  
articles of association 组织章程；组织细则；组织章程细则 m}uF&|5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 l'16B^  
ascertainment of profit 确定利润 =j;o, J:(  
"Asia Clear" “亚洲结算系统” /u:Sn=SPd  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 3}twWnQZJ  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 1}ZBj%z4l  
Asian Development Fund [ADF] 亚洲发展基金 /4~RlXf@  
Asian dollar bond 亚洲美元债券 pNiqb+^nz  
Asian dollar market 亚洲美元市场 7KM!\"PM  
Asian dollar rate 亚洲美元利率 _IlL'c5  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 (OG@]|-
 
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 /-|xxy  
asked price 沽盘；喊价；索价；卖方报价 $ @1&G~x  
assessable income 应评税入息 `SW`d<+L  
assessable loss 应评税亏损 eHnC^W}|s  
assessable profit 应评税利润 82/iVm1  
assessable value 应评税值 {{EQM +  
assessed profit 估定利润 q6_1`Ew  
assessed value 经评估价值 #UWQ (+F  
assessment 评税；评定；估价；评税单 6@F Z,e  
assessment number 评税编号；估价编号 3"L$*toRA  
assessment of additional tax 补加税评税 Jb tbW&EH  
assessment of performance 业绩评估；实绩评价 ~o # NOfYi  
Assessor 评税主任 -;~_]t^a  
asset price bubbles 资产价格泡沫 R2J3R5S=[  
asset-backed securities 具资产保证的证券 > %Y#(_~a  
assets accretion 资产增值 Yhsb$wu  
assets and liabilities 资产与负债 {?L}qV   
assets betterment statement 资产递增表；资产改进表 A1'IK.  
assets lending 实物放款；有抵押贷款 J|DWT+$#Z  
assets of the company passing on the death 死者去世时转移的公司资产 "V:UQ<a\  
assets pledged as security for liabilities 用作负债抵押的资产 QM_~w\  
assets portfolio 资产投资组合 rW6w1  
assets price 资产价格 5N|77AAxK  
assets quality 资产质素 ]B7t9l  
assets realization 资产变现 F H%yyT  
assets refinancing arrangement 资产再集资安排 %##9.Xm6l  
assets securitization 资产证券化 1^W Aps  
assets situated outside Hong Kong 在香港以外地方的资产 Bkz   
assets stripping 削减资产；拆卖资产 JGdBpj:  
assets value 资产值 9a4RW}S<  
assignee 承让人 ;zJ_apZ:{  
assignment 转让；转让书；转让契 [R:O'AP}@}  
assignment of interest 权益转让 ix/uV)]k`  
assignment of letters patent and trade mark 专利证书及商标转让 ftH 0aI  
assignment of property 物业转让；物业转让书 CNN?8/u!@  
assignment right 转让权 kU^@R<Fo  
assignor 转让人 :iWV:0)P  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 q;AQ6k(  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?41| e+p  
associate member 附属会员 >qgBu_  
associated body corporate 相联法人团体 2 rBF<z7  
associated company 相联公司；联属公司 #F6ak,9S4  
associated corporation 相联法团 cM"I3  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Anm5Cvt;i  
公认会计师公会〔英国〕 Ux<h` s  
Association of Futures Exchange Brokers 香港期货经纪协会 Fwqv1+  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 _j2`#|oG  
association of underwriters 承保人组织 SMy&K[hJ[  
assumption of control 接管 LpiLk| 2i  
assurance 担保；保险；转易；转易书 A
P~!YwLW  
assurance of interest 权益的转易 pKJ[e@E^  
at 19XX price 按一九ＸＸ年价格计算 SwL\=nq+~  
at a discount 按赔价计算；按贴水价格计算；打折扣 E
Xi+
pm  
at a premium 按溢价计算；按升水价格计算 q_K1L  
at call 通知付款；按通知 2>r.[
  
at constant market price 按固定市价计算 @6Mo_4)O  
at constant price 按固定价格计算 r\1*N.O3|O  
at cost 按成本计算 TDseWdA  
at current market price 按当时市价计算；按现时市价计算 %B?5l^W@  
at current price 按当时价格计算；按现时价格计算 z>&D~0  
at factor cost 按要素成本计算；按生产要素成本计算 d+w<y~\ q  
at money-of-the-day price 按付款当日价格计算 jGWLYI=V2  
at or better 按指定或较佳价位〔买卖指令〕 3z ry %qV=  
at par 按面值计算；平价 BA5= D>T-  
at sight 见票即付 y7Ub~qU  
at the close 按收市盘 Xg)yz~Ug  
at the opening 按开市盘 }B.C#Y$@  
attestation 见证；见证条款 j)0R*_-B[  
at-the-money option 平价期权 Nl8Cctrf  
attorney 受权人；受托代表人 4NzHzn  
attornment 新拥有人承认书 JU6np4  
attributable profit 可归属利润 Z`!pU"O9l  
attributable share value 可归属股份价值  y1saE  
Auckland Stock Exchange 奥克兰证券交易所 OH(+]%B78  
auction 拍卖 WT)")0)[  
auctioneer 拍卖商 f_\-y&)+*  
audit 审计；核数 \X`P W  
Audit Commission 审计署 ^ Q}1&w%  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] zhe5i;M  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 -I*A `M  
audit review 帐目审查 kr/h^e  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 loB/w{r*x  
audited account 审计帐目；经审计的帐目 j AE0$u~.  
audited annual account 经审计的周年帐目 ,jWd?-NH  
audited balance sheet 经审计的资产负债表 X>4`{x`  
auditor 核数师；核数主任；审计师 9..k/cH  
auditor's certificate 核数师证明书；审计师证明书 a]k&$  
auditor's report 核数师报告；审计师报告 Z8@]e}n  
Aussie bond 澳元债券 ;n@C(hG  
austerity budget 紧缩预算 {?iqO?  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 :}z%N7T  
Australia All Ordinaries Index 澳洲所有普通股票指数 7AiCQWf9  
Australian Dollar [AUD] 澳元 [ bW=>M  
Australian Options Market 澳大利亚期权市场 3{z|301<m  
Australian Securities Commission 澳洲证券事务监察委员会 r?TK@^z  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 }M9al@"  
Australian Stock Exchange 澳大利亚证券交易所 N'1~wxd  
Austrian Schilling [ATS] 奥地利先令 :&%;s*-9  
authentication 认证；鉴证 `lhLIQ'j  
authority to purchase 委托购买证；委购书 LA+MX0*  
authorization 认可；核准；授权；授权书 $^!w`>0C  
authorization by direction 指示授权 cn0Fz"d  
authorization by instruction 指令授权 a3 x~B=E  
authorization by warrant 令状授权 e2fct|'  
authorization of unit trust 单位信托的认可 B@=<'/S\7  
authorized agent 指定代理人 AIyv;}5  
authorized capital 法定资本 Kd)m"9Cc  
authorized clerk 出市员  \_E.%K  
authorized dealer 认可交易商 NjxW A&[ng  
authorized financial institution 认可财务机构 m+UdT854  
authorized fund 认可基金 Q(6(Scp{  
authorized fund house 获授权的基金公司；认可基金公司 D2p6&HNT  
authorized institution 认可机构 jhG7sS|  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 DE ws+y-*  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 m=}X$QF`^  
authorized insurer 获授权保险人；获认可承保人 ~'MWtDe:Z8  
authorized investment 特准投资项目 .B13)$C  
authorized person 获授权人 px
x(BE  
authorized representative 获授权代表 r\d:fot  
authorized share capital 法定股本 clw91yrQn  
automated quotation system 自动报价系统 'qJ-eQ7e  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ^Q>*f/.KN  
自动交易系统〔香港期货交易所有限公司〕 JWL J<z  
automatic adjustment mechanism 自动调整机制 -/%jeDKp  
automatic adjustment system 自动调整系统 Jf$
wBPg  
Automatic Clearing House 自动票据交换所 pG6-.F;  
automatic exchange rates accumulation system 自动化汇率累集系统 ea0tx3'  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 zIFL?8!H9{  
automatic teller machine [ATM] 自动柜员机 N -]PK%*  
autopay 自动转帐 .}N^AO=  
available assets 可用资产 =fG8YZ(  
available fiscal reserve 现存财政储备 @W8}N|jek  
available profit 可用利润 ai4^NJn  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 a`*WpP\+  
average 平均；平均数；海损 :$aW@?zAY  
average basic salary 平均基本薪金 [r8 d+  
average consumer expenditure 平均消费开支；一般消费开支 MF}Lv1/[-J  
average cost 平均成本 >EtP^Lu~f_  
average cost of land production 增辟土地平均成本 HW726K*
 
average daily turnover 平均每日成交额 dA/o4co  
average daily wage rate 平均每日工资率 2H[aY%1T  
average expenditure pattern 平均开支模式 =7fh1XnW  
average growth rate 平均增长率 "ru1;I  
average net fixed assets 固定资产平均净值 (N|xDl&;  
average of relatives 相对价格平均数 %}XMhWn{  
average price 平均价格 }dJ ~Iy  
average propensity to consume 平均消费倾向；一般消费倾向 8 -;ZPhN&  
average propensity to save 平均储蓄倾向；一般储蓄倾向 3gy;$}Lq T  
average rate 平均率 3 ?F@jEQk  
average revenue 平均收入；平均收益 >-lL-%N_  
average stock 平均库存；平均存货 H$amt^|zQ4  
average yearly rent 平均年租 X&.$/xaT  
avoidance of double taxation 避免双重课税 [!?,TGM}^  
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 L"7` \4  
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