一些有用的会计术语(也不知道发的地方对不对)A

A: >m)2ox_B  
A share Ａ股；甲类股份 rwi2kk#
@P  
abatement of tax 减税；减扣免税额 #C;#$|d  
ABN AMRO Bank N.V. 荷兰银行 kphy7>Km  
above-the-line expenditure 线上项目支出；经常预算支出 zJB+C=]D7H  
above-the-line receipt 线上项目收入；经常预算收入 t[H_6)  
ABSA Asia Limited 南非联合亚洲有限公司 |Fh`.iT%c  
absolute change 绝对数值变更 (P]^8qc  
absolute expenditure 实际开支 z1}tC\9'%  
absolute guideline figure 绝对准则数字 4YU1Kr4  
absolute interest 绝对权益 @O  @|M'  
absolute order of discharge 绝对破产解除令 d\1:1
ucV  
absolute profit margin 绝对利润幅度 j`LT`p"9S  
absolute value 实值；绝对值 9hz7drhR;\  
absolutely vested interest 绝对既得权益 oHP>v_X  
absorbed cost 已吸收成本；已分摊成本 ?z4uze1  
absorption 吸收；分摊；合并 -r6(=A  
absorption rate 吸收率；摊配率；分摊率 Ep v3/`I  
ACB Finance Limited 亚洲商业财务有限公司 <.y^  
acceptable form of reciprocity 合理的互惠条件 D_,_.C~O  
acceptable rate 适当利率；适当汇率 yK @X^jf  
acceptance agreement 承兑协议 x~3
>1Wr#M  
acceptance for honour 参加承兑 BIb{<tG^N  
acceptor 承兑人；接受人；受票人 "6[Ax{c
M  
acceptor for honour 参加承兑人 KweHY,  
accident insurance 意外保险 ek+8hnkh  
Accident Insurance Association of Hong Kong 香港意外保险公会 ~'PS|  
accident insurance scheme 意外保险计划 K>DnD0  
accident year basis 意外年度基准 g,z&{pZch  
accommodation 通融；贷款 l*m]2"n]  
accommodation bill 通融票据；空头票据 sKE*AGFLd  
accommodation party 汇票代发人 *y[~kWI  
account balance 帐户余额；帐户结余 \fQgiX  
account book 帐簿 i,U-H\p&  
account collected in advance 预收款项  onS{  
account current book 往来帐簿 tM?I()Y&P  
account of after-acquired property 事后取得的财产报告 JOE{&^j  
account of defaulter 拖欠帐目 RIVN>G[;L  
account payable 应付帐款 e[py J.  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 5qODS_Eq  
account receivable 应收帐款 D$
^7Xhk  
account receivable report 应收帐款报表 '!|E+P-  
account statement 结单；帐单；会计财务报表 ZPG8q  
account title 帐户名称；会计科目 "78cl*sD  
accountant's report 会计师报告 OM"T)4z  
Accountant's Report Rules 会计师报告规则 A~~|X  
accounting and auditing procedure 会计与审计程序；会计与核数程序 []]LyWk  
Accounting Arrangements 《会计安排》 hzf}_
1  
accounting basis 会计基础 , K"2tb  
accounting by Official Receiver 破产管理署署长呈交的帐目 S)AE  
Accounting Circular 《会计通告》 \)6?u_(u  
accounting class 会计类别 -%QEzu&  
accounting date 记帐日期；会计结算日期 Wf&G9Be?8  
accounting for money 款项核算 fb S.  
Accounting Officer 会计主任 S+\Mt+o  
accounting period 会计报告期；会计期 YJtOdgG|q  
accounting policy 会计政策；会计方针 g275{2G9  
accounting practice 会计惯例 ,~68~_)  
accounting principle 会计准则  !AD,  
accounting record 会计记录 x:D<Mu#  
accounting report 会计报告 `&&6-/  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 neMe<jr  
Accounting Society of China 中国会计学会 m`4j|5  
accounting statement 会计报表 & /FA>  
accounting system 会计制度；会计系统 0%L$TJ.''  
accounting transaction 会计事项；帐务交易 Gm?"7R.  
accounting treatment 会计处理 {7MgN'4  
accounting year 会计年度 ywa.cq  
accretion 增值；添加 eC1c`@C:  
accrual 应计项目；应累算数目  cB{;Nh6"  
accrual basis 应计制；权责发生制 o@V/37!  
accrual basis accounting 应计制会计；权责发生制会计 B2+_F"<;  
accrue 应累算；应计 q~A|R  
accrued benefit 应累算利益 uS+b* :  
accrued charges 应计费用 fqp7a1qQl  
accrued cumulative preference share dividend 应累算的累积优先股股息 FK,r<+h  
accrued expenses 应累算费用 jzOMjz~:)  
accrued interest payable 应付利息；应计未付利息 *~aI>7H  
accrued interest receivable 应收利息；应计未收利息 CI]U)@\U  
accrued right 累算权益 AXv3jH,HF  
accruing profit 应累算的利润 7*8nUq  
accumulated fiscal reserve 累积财政储备 j2&OYg  
accumulated profit 累积利润；滚存溢利 :r|P?;
t(  
accumulated reserve 累积储备 p`V9+CA  
accumulation of surplus income 累积收益盈余 j?` D\LZhf  
acquired assets 既得资产 ?9.?w-Q'  
acquisition 收购；购置；取得 K {N;k-  
acquisition cost 购置成本 5D@Q1
 
acquisition expenses 购置费用 Q?'W >^*J  
acquisition of 100% interest 收购全部股权 &I">{J<  
acquisition of control 取得控制权 oGjYCV
c  
acquisition of fixed assets 购置固定资产 Y&Nv>o_}5  
acquisition of shell “买壳” }lbx  
acquisition price 收购价 &[\arwe)  
act of God 天灾 dodz|5o%  
acting partner 执事合伙人 gQzF C&g  
active market 买卖活跃的市场；交投畅旺的市场；旺市 IaZAP  
active partner 积极参与的合伙人 )pj \b[  
active trading 交投活跃 ZkG##Jp\>  
actual circulation 实际流通 4w  
actual cost 实际成本 Kof
-;T  
actual expenditure 实际开支；实际支出 ="*C&wB^  
actual income 实际入息；实际收入；实际收益 \fGYJ37  
actual market 现货市场 9#ay(g  
actual price 现货价；实际价格 < 2r#vmM  
actual profit 实际利润 <L[)P{jn?p  
actual quotation 实盘；实际价位；实际报价 H "/e%  
actual year basis 按实际年度计算 Vf2!0  
actuals 实货 wZolg~dg  
actuarial investigation 精算调查 "PM:&v  
actuarial principle 精算原则 [+2^n7R  
actuarial report 精算师报告 ]5MRp7  
Actuarial Society of Hong Kong 香港精算学会 fN/KXdAy&  
actuarial valuation 精算师估值 ]?5@ObG  
actuary 精算师 ':fbf7EL<  
ad referendum agreement 暂定协议；有待覆核的协定 qdnNap
Wnc  
ad valorem duty 从价税；按值征税 nFOG=>c}  
ad valorem duty system 从价税制 l%V}'6T  
ad valorem fee 从价费 zL=I-fVq  
ad valorem tariff 从价关税 206jeH9  
additional allowance 额外免税额 1>*<K/\qg  
additional amount for unexpired risk 未过期风险的额外款额 &?6~v  
additional assessable profit 补加应评税利润 j7%%/%$o[  
additional assessment 补加评税 trA `l/  
additional commitment 额外承担 EG=>F1&M  
additional commitment vote 额外承担拨款 ;5S7_p2]j  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 SVeU7Q6-  
additional dependent parent allowance 供养父母额外免税额 ^,r;/c9A8  
additional provision 额外拨款 NWX%0PGZ  
additional stamp duty 附加印花税 R3=E?us!  
additional tax 补加税罚款；补加税款 Pg}G4L?H;J  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 lY8Qy2k|  
adjudged bankrupt 被裁定破产 0iq$bT|  
adjudicated bankrupt 裁定破产人 *8HxJ+[,[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 57%cN-v*  
adjudication of bankruptcy 裁定破产；宣告破产
",oUVl  
adjudication of insolvency 裁定无力偿还债务 X=}0+W  
adjusted actual 经调整的实数；调整后的实数 @)Y7GM+^  
adjusted current assets 经调整的流动资产；调整后的流动资产 ZjID<5#  
adjusted figure 经调整的数字；调整后的数额 (3S/"
ZE  
adjusted liabilities 经调整的负债；调整后的负债 Q^;\!$:M  
adjusted loss 经调整的亏损；调整后的亏损 */qc%!YV9  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 '4S@:.D`  
adjusted profit 经调整的利润；调整后的利润 JVYYwA^.  
adjusted surplus 经调整的盈余额；调整后的盈余额 "K=)J'/n  
adjusted value 经调整的价值；调整后的价值 bpCe&*\6K  
adjustment 调整；修订；理算〔保险〕 Z@Z`8M@Q,  
adjustment centre 调剂中心 l"g%vS,;`  
adjustment lag 调整过程的时间差距；调整时差 "TCbO`mg  
adjustment mechanism 调整机制 e 2&i  
adjustment of loss 亏损调整 f)fw87UPc  
adjustment process 调整过程；调整程序 alD|-{Bf  
adjustment range 调整幅度 >}tG^)os  
administered exchange rate 受管制汇率 m$j;FKz+|  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ImW~J
y  
administration expenses 行政费用 UeTp,  
administration fee 手续费；行政费 rx)Q]  
administration in bankruptcy 破产管理 -B! TA0=oJ  
administration order 遗产管理令 k18V4ATE]  
administrator 管理人；遗产管理人 vK/Z9wR*05  
administrator of the estate 遗产管理人 U5s]dUs (  
admission of debt 债项承认书 'GT`%ck  
admission of proof 接纳债权证明 )^xmy6k  
advance 放贷款项；垫付款项；预支款项；预付款项 "lAS <dq  
advance account 暂支帐目；预付款帐户 e;\c=J,eE  
advance compensation 预付补偿金 Wx`IEPsVbk  
advance from shareholder 股东垫款 61 |xv_/  
advance pending reimbursement 预支以待日后付还 B*Xh
$R  
advanced economy 先进经济体系 QR8Q10  
advancement 预付；预付财产 !y0 O['7  
advances warrant 垫款令 b8Sl3F?
-~  
advancing 贷出 jt*@,+e|  
adverse balance 逆差 Jx7^|A  
adverse exchange 逆汇 'S>Jps@  
advertisement addressed to shareholders 在报章刊登的致股东通告 _JB3+0@  
advice for collection 托收通知书 Qk?Jy<Ra  
advice of drawing 提款通知书；汇票通知书 =v;@w$#  
advice of payment 付款通知 9&jNdB  
Advisory Committee [Securities and Futures Commission] Z k_&Kw|  
谘询委员会〔证券及期货事务监察委员会〕 _3JTHf<+  
Advisory Committee on Diversification 经济多元化谘询委员会 CKx}.<_  
affidavit 誓章；遗产申报誓章 6d6SP)|j  
affidavit of no receipt 述明无收款的誓章 zh#uwT1u  
affiliate 联号；联营公司；附属公司 Z0^do  
affiliated company 附属公司；联号；联营公司 &KwtvUN{  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 81C?U5  
affordability 负担能力 yIP IA%dJ  
African Development Bank [AfDB] 非洲开发银行 6FAP *V;  
after-acquired property 事后取得的财产 /zAx`H  
after-hours dealing 市后交易 \|s/_35(  
after-tax profit 税后盈利；税后利润；税后溢利 Wb$bCR#?<  
agency agreement 代理协议 4(]('[M  
agency expenses 代理机构的开支 2j|Eh   
agency fee 代理费 =25"qJr  
Agency Law 《代理法》 )Qp?LECrt  
agent 代理人；承销人 "[,XS`  
agent of company 公司代理人 -JkO[IF  
agent's fee 代理人费；经纪费 0}!lN
{m?  
aggregate 总计；总数；总体数字 *?\Nioii  
aggregate amount 总款额；总额 T!r7RS  
aggregate assets and liabilities 总体资产与负债 T9yW# .  
aggregate at constant price 按固定价格计算的总体数字 %UhF=C  
aggregate demand 总需求 G3n7x?4m  
aggregate gross position 总持仓量 |&.)_+w  
aggregate limit 总限额 4T-AWk  
aggregate of salaries tax 合计薪俸税 B(U`Zd  
aggregate performance 总体表现；总体业绩 /vKDlCH*  
aggregate supply 总体供应 sIe(;%[`  
aggregate surplus 总盈余 $Vh82Id^  
aggregate total 整体总额 ':
@qE\(  
aggregate value 总值；合计价值 UNae&Zir  
aggregated basis 合计基准 2sH5<5G'  
aggregated net chargeable income 合计应课税入息实额 .`9KB3  
aggregation 合并计算；合计；总和 Mf"B!WU>]B  
aggregation of incomes of husband and wife 夫妇入息合并计算 G@2M&0'  
aggregation of property 财产的总和  (w fZ!  
agio 差价；贴水 =XB)sC%  
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》 ce\-oT  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment bv0 %{u&  
《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》 I Cs1=  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment vhW'2<(  
《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》 ?*0kQo'  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 7y3; F7V  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 *!kg@ _0K  
agreement for a settlement 授产协议 =T`-h"E~@  
agreement for assignment 转让协议 *bK@A2`  
agreement for sale 售卖协议；买卖协议 ,#6\:i  
agreement for sale and purchase 买卖协议 *G4;  
agreement for the payment of interest 支付利息协议 0v?,:]A0E  
agreement for the repayment of money 还款协议 ,v+SD\7|  
agreement of reinsurance 再保险协议 -mF9S
kj
 
Agricultural Bank of China 中国农业银行 mBF?+/l  
air passenger departure tax 飞机乘客离境税 &3efJ?8  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 pOXEM1"2A  
airport tax 机场税 *W
l{2&  
alcohol duty 酒精税 Pa*yo:U'h
 
alienation 让与；让渡；转让 `y(3:##p  
alimony 生活费；赡养费 n1|%xQBU@  
All Ordinaries Index [AOI] 所有普通股指数 hkY E7  
all risks 全险；综合险 Fu$otMw%l  
All Sales Record for Stock Market 《股票市场成交报告》 A [JV*Dt  
Allied Capital Resources Limited 新联财务有限公司 RPu-E9g@  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 `:&{/|uP7  
allocation letter 拨款信件 YH
9BJ  
allocation of fund 分配款项；预留款项 KK}&4^q  
allocation of profit 利润分配；溢利分配 B5hGzplS  
allocation warrant 拨款令 bPEAG=l"-  
allotment 分配；配股 Fei$94a  
allotment notice 股份配售通知；配股通知 ,>Q,0bVhH0  
allotment of shares 股份分配 5sH ee,  
allowable 可获宽免；免税的 U+z&jdnhDR  
allowable business loss 可扣除的营业亏损 Wil+"[Ge  
allowable expenses 可扣税的支出 2=  _.K(  
allowance 免税额；津贴；备抵；准备金 .6*A~%-=[d  
allowance for debts 债项的免税额 BeRn9[  
allowance for depreciation by wear and tear 耗损折旧免税额 h?b{{  
allowance for funeral expenses 殡殓费的免税额 9b0Z Ey{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 NZ#z{JI=+  
allowance for repairs and outgoings 修葺及支出方面的免税额 e)M1$  
allowance to debtor 给债务人的津贴 MD,-<X)Qy  
alteration of capital 资本更改 `^/Q"zH  
alternate trustee 候补受托人 U"Y$7
~  
amalgamation 合并 =J,:j[D(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 z'm;H{xf  
ambit of charges 征税范围；收费范围 5BZ5Gl3
 
amended valuation 经修订的估值 d@<XR~);  
American Commodities Exchange 美国商品交易所 '"&?u8u)  
American Express Bank Limited 美国运通银行 A8?>V%b[Y  
American Stock Exchange 美国证券交易所 Z-:`{dns/  
amortization 摊销 F{[Q  
amount due from banks 存放银行同业的款项 |7argk+  
amount due from banks abroad 存放海外银行同业的款项 .IqS}Rh  
amount due from holding companies 控股公司欠款 L\UYt\ks  
amount due from local banks 存放本港银行同业的款项 a?;{0I:Ln  
amount due to banks 银行同业的存款 U*Q$:%72vO  
amount due to banks abroad 海外银行同业的存款 pd|s7  
amount due to holding companies 控股公司存款 9Ah4N2nL-b  
amount due to local banks 本港银行同业的存款 q#Bdq8  
amount due to outport banks 外埠银行同业的存款 W<2-Q,>Y  
amount for note issue 发行纸币的款额 fu`oDi  
amount of bond 担保契据的款额 QxK%ZaFZA  
amount of consideration 代价款额 ReY K5J=O  
amount of contribution 供款数额 +$%o#~  
amount of indebtedness 负债款额 z)ydQw>  
amount of principal of the loan 贷款本金额 ms?
h/*E<H  
amount of rates chargeable 应征差饷数额 J-U}iU|  
amount of share capital 股本额 V\ |b#?KL  
amount of sums assured 承保款额 (efH>oY[  
amount of variation 变动幅度 TCVJ[LbJ  
amount of vote 拨款数额 |Bjb  
amount payable 应付款额 ?h{&  
amount receivable 应收款额 ;RR)C@n1  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8WAg{lV
s  
analysis 分析 ykZ)`E]P`  
ancillary risk 附属风险 <v\
|@@X  
annual account 周年帐目；周年帐目报表；年度决算；年结 *StJ5c_kg2  
annual accounting date 年结日期 U@9n7F  
annual allowance 每年免税额；年积金；年度津贴；年津 6 R!0
v8  
annual balance 年度余额 uB%`Bx'OW  
annual disposable income 每年可动用收入 gw H6r3=y(  
annual estimates 周年预算 =0Nd\  
annual fee 年费 5n_<)Ycj  
annual general meeting 周年大会 :S.0e  
annual growth rate 年增率；每年增长率 L"IdD5`7T  
annual long-term supplement 长期个案每年补助金 rn(
T Z}  
annual pensionable emolument 可供计算退休金的年薪 E]68IuP@'  
annual report 年报 s>kzt1,x  
Annual Report on the Consumer Price Index 《消费物价指数年报》 v8LKv`I's  
annual return 周年报表；周年申报表；每年报税表格 )0NA*<Q+.  
Annual Return Rules 《周年报表规则》 us/x.qPy2  
annual review of consumer prices 每年消费物价回顾 n04Zji(F@  
annual roll-forward basis 逐年延展方式 7y:J@fh<  
annual salary 年薪 5[0n'uH  
annual statement 年度报表；年度决算表 wL:3RZB  
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 "Li"NxObCA  
annuitant 年金受益人 1:8ZS  
annuity 年金 "]sr4Jg=  
annuity contract 年金合约 zgLm~  
annuity on human life 人寿年金 .7oz  
antecedent debt 先前的债项 [z?<'Tj  
ante-dated cheque 倒填日期支票 o0AREZ+I  
anticipated expenditure 预期开支 rt f}4.  
anticipated net profit 预期纯利 NbSwn}e_  
anticipated revenue 预期收入 =x=#Etj|  
anti-inflation measure 反通货膨胀措施 |S/nq_g]  
anti-inflationary stance 反通货膨胀立场 =l {>-`:  
apparent deficit 表面赤字 5{{u #W%=  
apparent financial solvency 表面偿债能力 zE<}_nA  
apparent partner 表面合伙人  MgA6/k  
application for personal assessment 个人入息课税申请书 u{HB5QqK  
application of fund 资金应用 aaLT%  
application to release as liquidator and to destruct the books of accounts and documents q")}vN  
申请免除清盘人职务及毁灭帐簿与文件 d<xBI,g
  
appointed actuary 委任精算师 @dGj4h.  
appointed auditor 委任核数师；委任审计师 HuG|BjP  
appointed trustee 委任的受托人 p=T]%k*^h#  
appointer 委任人 WG9x_X&XJ  
apportioned pro rata 按比例分摊 wF}/7b54  
apportionment 分配；分摊 \T>f+0=4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 iB{O"l@w  
apportionment formula 分摊方程式 !x[+rf  
apportionment of estate duty 遗产税的分摊 k}~|jLu@g  
appraisal 估价；评估 =Bl#CE)X  
appreciable growth 可观增长 +tl&Jjd
m  
appreciable impact 显着影响 "J$vt`  
appreciable increase 可观增长 AS~O*(po  
appreciation 增值；升值 )/UPDdO  
appreciation against other currencies 相对其他货币升值 //g~1(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 njX!Ez  
appreciation tax 增值税 p^^
E(<2  
appropriation 拨款；拨用；拨付 c)+IX;q-C  
appropriation account 拨款帐目 &*r YY\I  
Appropriation Bill 拨款法案 MX]<tR`  
appropriation-in-aid system 补助拨款办法 u9_ Fjm}&  
approved assets 核准资产 Y}Y2Vx  
approved basket stock 认可一篮子证券 O$<kWSC  
approved budget 核准预算 (ybKACx  
approved charitable donation 认可慈善捐款 YOy/'Le^:  
approved charitable institution 认可慈善机构 5fjmr  
approved currency 核准货币；认可货币 }]'Z~5T  
approved estimates 核准预算 <%Bsb}h,  
approved estimates of expenditure 核准开支预算 "o+< \B~  
approved overseas insurer 核准海外保险人 M1-n  
approved overseas trust company 核准海外信托公司 k7'_  
approved pooled investment fund 核准汇集投资基金 =bi:<
%"  
approved provident fund scheme 认可公积金计划 q{nNWvL  
approved provision 核准拨款 :dc>\kUIv  
approved redeemable share 核准可赎回股份 5(]=?
$$*t  
approved regional stock 认可地区性证券 S=*rWh8)%<  
approved retirement scheme 认可退休金计划 Mpzt9*7R  
approved subordinated loan 核准附属贷款 KY~p>Jmh  
arbitrage 套戥；套汇；套利 >,yE;zuw  
arbitrageur 套戥者；套汇者 ]6bh#N;.  
arbitrary amount 临时款项 5hF iK K7  
arrangement 措施；安排；协定 m0DD|7}+  
arrears 欠款 E3@G^Y  
arrears of pay 欠付薪酬 J^m#984  
arrears of revenue 逾期未收税款；逾期未收的帐项 G~5EAeG  
articles of association 组织章程；组织细则；组织章程细则 ~oWCTj-  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |4^us|XY  
ascertainment of profit 确定利润 9)9p<(b$  
"Asia Clear" “亚洲结算系统” aAhXHsZ|26  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 N_Q)AXr)  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ^lud2x$O^C  
Asian Development Fund [ADF] 亚洲发展基金 *-'u(o  
Asian dollar bond 亚洲美元债券 {]BP
Sj{B  
Asian dollar market 亚洲美元市场 ZfsM($|a  
Asian dollar rate 亚洲美元利率 WT;4J<O/  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
iI\bD  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,<Zu4bww  
asked price 沽盘；喊价；索价；卖方报价 T5H[~b|9-  
assessable income 应评税入息 &\),V1"  
assessable loss 应评税亏损 s\O4D
*8  
assessable profit 应评税利润 -!V+>.Oh  
assessable value 应评税值 Hz~?"ts@;  
assessed profit 估定利润 . 7*k}@k  
assessed value 经评估价值 q$RJ3{Sf  
assessment 评税；评定；估价；评税单 6Y9FU  
assessment number 评税编号；估价编号 ,\8F27  
assessment of additional tax 补加税评税 a@4 Zx  
assessment of performance 业绩评估；实绩评价 p)2 !_0  
Assessor 评税主任 Ck.LsL-  
asset price bubbles 资产价格泡沫 rHYSS0*3  
asset-backed securities 具资产保证的证券 G8AT] =  
assets accretion 资产增值 u-qwG/$E  
assets and liabilities 资产与负债 eYNu78u   
assets betterment statement 资产递增表；资产改进表 6bPoC$<Z  
assets lending 实物放款；有抵押贷款 w1U2cbCr/  
assets of the company passing on the death 死者去世时转移的公司资产 >1uo5,wrF  
assets pledged as security for liabilities 用作负债抵押的资产 9bu}@#4*  
assets portfolio 资产投资组合 K ?uHAm  
assets price 资产价格 jEU`ko_  
assets quality 资产质素 @ByD=  
assets realization 资产变现 RBuerap  
assets refinancing arrangement 资产再集资安排 ]+4QsoFNt  
assets securitization 资产证券化 0#Ivo<V  
assets situated outside Hong Kong 在香港以外地方的资产 8.JFQ/)i  
assets stripping 削减资产；拆卖资产 <KY \sb9  
assets value 资产值 @2(7 ZxI  
assignee 承让人 [l# 8}dy  
assignment 转让；转让书；转让契 n92*:Y  
assignment of interest 权益转让 v\lhbpk  
assignment of letters patent and trade mark 专利证书及商标转让 q~:H>;:G-  
assignment of property 物业转让；物业转让书 zP554Gr?  
assignment right 转让权 oW ! Z=;  
assignor 转让人 yBKEw(1  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 \iL{q^Im  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?`T0zpC  
associate member 附属会员 IkWV|E  
associated body corporate 相联法人团体 X%X`o%AqC  
associated company 相联公司；联属公司 TwfQq`  
associated corporation 相联法团 bqPaXH n  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] G.{)#cR  
公认会计师公会〔英国〕 <b.O^_zQF  
Association of Futures Exchange Brokers 香港期货经纪协会 "%zb>`1s  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ,]Gi942  
association of underwriters 承保人组织 Th.Mn}1%L  
assumption of control 接管 2.p?gRO  
assurance 担保；保险；转易；转易书 <Pn]{N  
assurance of interest 权益的转易 t GS>f>i  
at 19XX price 按一九ＸＸ年价格计算 2|a5xTzH  
at a discount 按赔价计算；按贴水价格计算；打折扣 rd_!
'pG  
at a premium 按溢价计算；按升水价格计算 ;9&#Sb/  
at call 通知付款；按通知 Ot<vn34mt:  
at constant market price 按固定市价计算 l@W1bS  
at constant price 按固定价格计算 ?zpN09e  
at cost 按成本计算 #r,LV}*qg  
at current market price 按当时市价计算；按现时市价计算 [ !<  
at current price 按当时价格计算；按现时价格计算 [,a2A  
at factor cost 按要素成本计算；按生产要素成本计算 'kb|!  
at money-of-the-day price 按付款当日价格计算 dbsD\\,2%N  
at or better 按指定或较佳价位〔买卖指令〕 360b`zS  
at par 按面值计算；平价 Wm^RfxgN/  
at sight 见票即付 #S|DoeFs  
at the close 按收市盘 A.5`+  
at the opening 按开市盘 umuE5MKY<  
attestation 见证；见证条款 dd-`/A@  
at-the-money option 平价期权 o+0x1Ct3P  
attorney 受权人；受托代表人 !;, Dlq-}  
attornment 新拥有人承认书 y#iQ  
attributable profit 可归属利润 &_dM2lj{  
attributable share value 可归属股份价值 @%b
&(x^UD  
Auckland Stock Exchange 奥克兰证券交易所 7#[8td  
auction 拍卖 %0Mvd;#[  
auctioneer 拍卖商 pd\x^F`sk.  
audit 审计；核数 _`~\zzUZ  
Audit Commission 审计署 Qq{>]5<  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] %] #XIr  
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〕 SL$
bV2T  
audit review 帐目审查 H"vkp~u]I  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ,!>1A;~wT  
audited account 审计帐目；经审计的帐目 ;)XB'  
audited annual account 经审计的周年帐目 Hs`j6yuc9  
audited balance sheet 经审计的资产负债表 /'QfLW>6  
auditor 核数师；核数主任；审计师 MO%kUq|pg  
auditor's certificate 核数师证明书；审计师证明书 231,v,X[  
auditor's report 核数师报告；审计师报告 ;7*R;/  
Aussie bond 澳元债券 G?dxLRy.do  
austerity budget 紧缩预算 nXJG4$G  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 w#!b #TNc  
Australia All Ordinaries Index 澳洲所有普通股票指数 =im7RgIBo  
Australian Dollar [AUD] 澳元 J ?^
R1  
Australian Options Market 澳大利亚期权市场 xcM*D3  
Australian Securities Commission 澳洲证券事务监察委员会 hM "6-60  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 AI,Jy%62/  
Australian Stock Exchange 澳大利亚证券交易所 U-ADdOh"q  
Austrian Schilling [ATS] 奥地利先令 8<:.DFq  
authentication 认证；鉴证 J e"~/+  
authority to purchase 委托购买证；委购书 )WH;G:
$&"  
authorization 认可；核准；授权；授权书 *-`-P  
authorization by direction 指示授权 [BZA1,  
authorization by instruction 指令授权 <x[CL,Zg7  
authorization by warrant 令状授权 ,)35Vi;.  
authorization of unit trust 单位信托的认可 ?F"mZu  
authorized agent 指定代理人 [Ol~}@gV  
authorized capital 法定资本 %DhM}f
 
authorized clerk 出市员 C8W4~~1S  
authorized dealer 认可交易商 73kU\ux  
authorized financial institution 认可财务机构 11YpC;[o  
authorized fund 认可基金 b <z)4  
authorized fund house 获授权的基金公司；认可基金公司 >m+Fm=  
authorized institution 认可机构 D^)?*(  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 >e"vPW*[  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 y Q-{
CJ,  
authorized insurer 获授权保险人；获认可承保人 {'a
|$u+  
authorized investment 特准投资项目 FH
)_L1n  
authorized person 获授权人 0Zh]n;S3m  
authorized representative 获授权代表 d#1yVdqR
l  
authorized share capital 法定股本 F[)5A5+:Y  
automated quotation system 自动报价系统 EE5mVC&  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] -]Y@_T.C  
自动交易系统〔香港期货交易所有限公司〕 SLU$DW;t  
automatic adjustment mechanism 自动调整机制 sc&u NfJ  
automatic adjustment system 自动调整系统 BcxALRWE  
Automatic Clearing House 自动票据交换所 p(6KJK\  
automatic exchange rates accumulation system 自动化汇率累集系统 W2BZG(dm  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 7
q(A&  
automatic teller machine [ATM] 自动柜员机 3|(<]@ $  
autopay 自动转帐 fM`.v+  
available assets 可用资产 }D[j6+E  
available fiscal reserve 现存财政储备 s("\]K  
available profit 可用利润 \
:4SN&I~  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 |8?DQhd}  
average 平均；平均数；海损 y.$Ae1a=  
average basic salary 平均基本薪金 '81c>qA  
average consumer expenditure 平均消费开支；一般消费开支 %JL P=(  
average cost 平均成本 |B {*so]  
average cost of land production 增辟土地平均成本 ]j0/.pG  
average daily turnover 平均每日成交额 \}71pzw(  
average daily wage rate 平均每日工资率 K%ptRj$  
average expenditure pattern 平均开支模式 VWK%6Ye0  
average growth rate 平均增长率 5?q6g  
average net fixed assets 固定资产平均净值 8j)*T9  
average of relatives 相对价格平均数 {zalfw{+  
average price 平均价格 ' eh }t  
average propensity to consume 平均消费倾向；一般消费倾向 a"&cm'\lL  
average propensity to save 平均储蓄倾向；一般储蓄倾向
e}+Zj'5  
average rate 平均率 K3k{q90   
average revenue 平均收入；平均收益 qTSe_Re  
average stock 平均库存；平均存货 m/3,;P.6  
average yearly rent 平均年租 [\qclW;L  
avoidance of double taxation 避免双重课税 mKsJ[)#.  
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 >p'{!k  
pzZ+!d  
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