一些有用的会计术语(也不知道发的地方对不对)A

A: %
%sJ+)  
A share Ａ股；甲类股份  7 T  
abatement of tax 减税；减扣免税额 722:2 {  
ABN AMRO Bank N.V. 荷兰银行 (vFO'jtcB-  
above-the-line expenditure 线上项目支出；经常预算支出 \l1==,wk  
above-the-line receipt 线上项目收入；经常预算收入 1ne
3
CA=  
ABSA Asia Limited 南非联合亚洲有限公司 0k G\9  
absolute change 绝对数值变更 xmi@ XL@t  
absolute expenditure 实际开支 a4&Aw7"X  
absolute guideline figure 绝对准则数字 CUnBi?Mi  
absolute interest 绝对权益 b\S~uFq6  
absolute order of discharge 绝对破产解除令 |B {*so]  
absolute profit margin 绝对利润幅度 *RM
3_  
absolute value 实值；绝对值 L6./5`bs  
absolutely vested interest 绝对既得权益 ] @:x<>  
absorbed cost 已吸收成本；已分摊成本 l5/gM[0_7  
absorption 吸收；分摊；合并 B \LmE+a>  
absorption rate 吸收率；摊配率；分摊率 C}qHvwFm  
ACB Finance Limited 亚洲商业财务有限公司 mXs.@u/  
acceptable form of reciprocity 合理的互惠条件 IU;a$  
acceptable rate 适当利率；适当汇率 \V#
fl  
acceptance agreement 承兑协议 oA?EJ~%  
acceptance for honour 参加承兑 #z+?t  
acceptor 承兑人；接受人；受票人 {zalfw{+  
acceptor for honour 参加承兑人 ' eh }t  
accident insurance 意外保险 a"&cm'\lL  
Accident Insurance Association of Hong Kong 香港意外保险公会 +c$:#9$ |  
accident insurance scheme 意外保险计划 _FxeZ4\  
accident year basis 意外年度基准 @{"?fqo  
accommodation 通融；贷款 MK(~  
accommodation bill 通融票据；空头票据 s:3b.*t<  
accommodation party 汇票代发人 !Ahxi);a  
account balance 帐户余额；帐户结余 AsI\#wL)  
account book 帐簿 8Si3 aq3  
account collected in advance 预收款项 2ck0k,WP  
account current book 往来帐簿 Ab6R?mUM  
account of after-acquired property 事后取得的财产报告 2ZEDyQM  
account of defaulter 拖欠帐目 b
XSAZWf  
account payable 应付帐款 @'<=EAXe  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 qrf90F)  
account receivable 应收帐款 szCB}WY  
account receivable report 应收帐款报表 dNf:I,<DCf  
account statement 结单；帐单；会计财务报表 )|/%]@` N  
account title 帐户名称；会计科目 <eZ*LK?  
accountant's report 会计师报告 oFGWI#]ts>  
Accountant's Report Rules 会计师报告规则 ~dk97Z8  
accounting and auditing procedure 会计与审计程序；会计与核数程序 qw 03]a  
Accounting Arrangements 《会计安排》 ~F8xXW0  
accounting basis 会计基础 pxn@rN#*  
accounting by Official Receiver 破产管理署署长呈交的帐目 Y,Lx6kU  
Accounting Circular 《会计通告》 5>lIrBf
 
accounting class 会计类别 &->ngzg  
accounting date 记帐日期；会计结算日期 '&nQ~=3  
accounting for money 款项核算 |`xM45  
Accounting Officer 会计主任 v[r8-0c  
accounting period 会计报告期；会计期 m%=*3gH]&  
accounting policy 会计政策；会计方针 y,/i3^y#_  
accounting practice 会计惯例 Y?3f Fg  
accounting principle 会计准则 [+_>g4M~%  
accounting record 会计记录 4fL`.n1^  
accounting report 会计报告 g^^pPVK_  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +D2I~hC0'  
Accounting Society of China 中国会计学会 [8~P Pc^  
accounting statement 会计报表 %lD+57=  
accounting system 会计制度；会计系统 txvo7?Y*4  
accounting transaction 会计事项；帐务交易  O4Q"2  
accounting treatment 会计处理 `?
O0)  
accounting year 会计年度 7MGvw-Tpb7  
accretion 增值；添加 qtmKX  
accrual 应计项目；应累算数目 AvP
PsN0  
accrual basis 应计制；权责发生制 OJd/#KFm  
accrual basis accounting 应计制会计；权责发生制会计 )xiu \rC  
accrue 应累算；应计 }
V[ORGzox  
accrued benefit 应累算利益 l6L?jiTl_  
accrued charges 应计费用 yO}5.  
accrued cumulative preference share dividend 应累算的累积优先股股息 lu8*+.V  
accrued expenses 应累算费用 3=yfbO<-  
accrued interest payable 应付利息；应计未付利息 ITg<u?z_  
accrued interest receivable 应收利息；应计未收利息 ~GcWG4  
accrued right 累算权益 ?
(n v_O  
accruing profit 应累算的利润 Xdwpn+7s  
accumulated fiscal reserve 累积财政储备 ,ga6  
accumulated profit 累积利润；滚存溢利 )_1 GPS  
accumulated reserve 累积储备 2WTOu x
*  
accumulation of surplus income 累积收益盈余 s_a jA  
acquired assets 既得资产 \EsT1aT  
acquisition 收购；购置；取得 ~>HzAo9e  
acquisition cost 购置成本 UOk\fyD2[  
acquisition expenses 购置费用 $ nHD,h  
acquisition of 100% interest 收购全部股权 bAbR0)  
acquisition of control 取得控制权 ,ryL("G  
acquisition of fixed assets 购置固定资产 R1D ;  
acquisition of shell “买壳” u`&lTJgF/O  
acquisition price 收购价 RWGf]V]6  
act of God 天灾 TDUY&1[  
acting partner 执事合伙人 #qh ,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Io|D
u  
active partner 积极参与的合伙人 AL.psw-Il  
active trading 交投活跃 !=A;?Kdq  
actual circulation 实际流通 IrMB=pWo  
actual cost 实际成本 i")0 3b  
actual expenditure 实际开支；实际支出 8XG';K_  
actual income 实际入息；实际收入；实际收益 .r2*tB).  
actual market 现货市场 9Msy=qvYG  
actual price 现货价；实际价格 z~ywFk}KGd  
actual profit 实际利润 R|v'+bv  
actual quotation 实盘；实际价位；实际报价 H]pI$t3~  
actual year basis 按实际年度计算 yIrJaS-  
actuals 实货 Zk`yd8C  
actuarial investigation 精算调查 'E+"N'M|  
actuarial principle 精算原则 bMGn&6QiP[  
actuarial report 精算师报告 y)U?.@  
Actuarial Society of Hong Kong 香港精算学会 #c
5jCy}n  
actuarial valuation 精算师估值 N+h05`  
actuary 精算师 l?=\9y  
ad referendum agreement 暂定协议；有待覆核的协定 D}q"^"#T  
ad valorem duty 从价税；按值征税 "4;nnq  
ad valorem duty system 从价税制 8!rdqI  
ad valorem fee 从价费 ICvV}%d  
ad valorem tariff 从价关税 pF4Z4?W  
additional allowance 额外免税额 u8]FJQ*\6+  
additional amount for unexpired risk 未过期风险的额外款额 h693TS_N  
additional assessable profit 补加应评税利润
<^'{=A>  
additional assessment 补加评税 #{vC =m73  
additional commitment 额外承担 t*=[RS*  
additional commitment vote 额外承担拨款 r!+{In+Z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 W*t] d  
additional dependent parent allowance 供养父母额外免税额 wWy;dma#  
additional provision 额外拨款 TI8r/P? ]V  
additional stamp duty 附加印花税 n{FjFlX2=  
additional tax 补加税罚款；补加税款 ocFk#FW  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 SkE<V0  
adjudged bankrupt 被裁定破产 ;Mup@)!j  
adjudicated bankrupt 裁定破产人 -cM1]so
T  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ^J5{quV
 
adjudication of bankruptcy 裁定破产；宣告破产 IQRuqp KL  
adjudication of insolvency 裁定无力偿还债务 qyv=ot0"~F  
adjusted actual 经调整的实数；调整后的实数 dF\#:[B  
adjusted current assets 经调整的流动资产；调整后的流动资产 2S{P(B  
adjusted figure 经调整的数字；调整后的数额 K5jt(7i  
adjusted liabilities 经调整的负债；调整后的负债 PDuc;RG
 
adjusted loss 经调整的亏损；调整后的亏损 @kqxN\DE  
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 \
xj;{xc  
adjusted profit 经调整的利润；调整后的利润 +yp:douERi  
adjusted surplus 经调整的盈余额；调整后的盈余额 :-B+W9'5  
adjusted value 经调整的价值；调整后的价值 d=PX}o^  
adjustment 调整；修订；理算〔保险〕 _r*\ BM8y  
adjustment centre 调剂中心 jYFJk&c  
adjustment lag 调整过程的时间差距；调整时差 [/CGV8+  
adjustment mechanism 调整机制 !Aw^X} C  
adjustment of loss 亏损调整 b,E?{uG  
adjustment process 调整过程；调整程序 D&"D[|@  
adjustment range 调整幅度 m{/( 3  
administered exchange rate 受管制汇率 %bAQ>E2;m  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 +cfEyiub  
administration expenses 行政费用 eF,F<IJT{  
administration fee 手续费；行政费 MLu!8dgI  
administration in bankruptcy 破产管理 W<r<K=`5P  
administration order 遗产管理令 >ESVHPj]  
administrator 管理人；遗产管理人 #*'Qm
A  
administrator of the estate 遗产管理人 Dz(\ ?  
admission of debt 债项承认书 (4T0U5jgT  
admission of proof 接纳债权证明 5e/YEDP  
advance 放贷款项；垫付款项；预支款项；预付款项 (-21h0N[V  
advance account 暂支帐目；预付款帐户 .9rYBy  
advance compensation 预付补偿金 sD:o 2(G*  
advance from shareholder 股东垫款 ?vFy3  
advance pending reimbursement 预支以待日后付还 Lwr's'ao.  
advanced economy 先进经济体系 U`%t&7)  
advancement 预付；预付财产 LE\=Y;%  
advances warrant 垫款令 ^$K&Met  
advancing 贷出 Yv5H41o"  
adverse balance 逆差 +?$J8Paf  
adverse exchange 逆汇 *Jd"3Si/  
advertisement addressed to shareholders 在报章刊登的致股东通告 _&uJE&xl}  
advice for collection 托收通知书 #h5lz%2g
 
advice of drawing 提款通知书；汇票通知书 `RL Wr,h  
advice of payment 付款通知 uiVNz8H  
Advisory Committee [Securities and Futures Commission] L"qJZU  
谘询委员会〔证券及期货事务监察委员会〕 V4:/LNq_]  
Advisory Committee on Diversification 经济多元化谘询委员会 Io1j%T#ZT  
affidavit 誓章；遗产申报誓章 7nek,8b  
affidavit of no receipt 述明无收款的誓章 HIXAA?_eh=  
affiliate 联号；联营公司；附属公司 P:"R;YCvE  
affiliated company 附属公司；联号；联营公司 ^#HaH  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 7k(}U_v  
affordability 负担能力 !6KX^j-  
African Development Bank [AfDB] 非洲开发银行 p~ b4TRvA6  
after-acquired property 事后取得的财产 %S`&R5  
after-hours dealing 市后交易 0%ul6LvM  
after-tax profit 税后盈利；税后利润；税后溢利 fF(2bVKP:  
agency agreement 代理协议 ; oyV8P$  
agency expenses 代理机构的开支 RbAl_xK
I  
agency fee 代理费 eV[{c %wN:  
Agency Law 《代理法》 %MeAa?G-#  
agent 代理人；承销人 jE\G_>  
agent of company 公司代理人 m/KaWrw/)  
agent's fee 代理人费；经纪费 BNfj0e5b  
aggregate 总计；总数；总体数字 )`DVPudiy  
aggregate amount 总款额；总额 HwUaaK   
aggregate assets and liabilities 总体资产与负债 yQ$irS?  
aggregate at constant price 按固定价格计算的总体数字 Mg;pNK\n  
aggregate demand 总需求 ~_
\Ra%  
aggregate gross position 总持仓量 Vu:ZG*^  
aggregate limit 总限额 Q$E.G63Wl  
aggregate of salaries tax 合计薪俸税 [';o -c"!  
aggregate performance 总体表现；总体业绩 ,/\`Rc^n  
aggregate supply 总体供应 oY)eN?c  
aggregate surplus 总盈余 o,*m,Qc  
aggregate total 整体总额 ?zW'Hi  
aggregate value 总值；合计价值 A2|Bbqd  
aggregated basis 合计基准 KD kGQh#9  
aggregated net chargeable income 合计应课税入息实额 V<QpC5  
aggregation 合并计算；合计；总和 ~}.C*;J  
aggregation of incomes of husband and wife 夫妇入息合并计算 x?Abk  
aggregation of property 财产的总和 y, l[v39  
agio 差价；贴水 |_;kQ(,  
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》 e~]P _53
  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment T}&A-V$  
《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》 ?Mjs[|  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 'Z{`P0/^o`  
《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》 kL'4m  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 6] x6Fe
uS  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 T lX
S}5^  
agreement for a settlement 授产协议 C4mkt2Eb0a  
agreement for assignment 转让协议 yu;EL>G_AY  
agreement for sale 售卖协议；买卖协议 [V'c
 
agreement for sale and purchase 买卖协议 )Te\
6qM  
agreement for the payment of interest 支付利息协议 Tn7Mt7h  
agreement for the repayment of money 还款协议 Y&6jFT_  
agreement of reinsurance 再保险协议 {7:1F)Pj  
Agricultural Bank of China 中国农业银行 Y25`vE(  
air passenger departure tax 飞机乘客离境税 D!`[fjs6A  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ef)RlzLOq  
airport tax 机场税 TGJz[Ny  
alcohol duty 酒精税 Wg|6{'a  
alienation 让与；让渡；转让 REh"/d  
alimony 生活费；赡养费 8W&1"h`  
All Ordinaries Index [AOI] 所有普通股指数 K*@?BE  
all risks 全险；综合险 56Wh<i3  
All Sales Record for Stock Market 《股票市场成交报告》 $u<;X^  
Allied Capital Resources Limited 新联财务有限公司 K)'[^V Xh  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 )I%M]K]F  
allocation letter 拨款信件 V%R]jbHZ#  
allocation of fund 分配款项；预留款项 #Pd9i5~N  
allocation of profit 利润分配；溢利分配 ([8*Py|  
allocation warrant 拨款令 ,RPb<3 B  
allotment 分配；配股 v}DNeIh~  
allotment notice 股份配售通知；配股通知 MXA?rjd0  
allotment of shares 股份分配 y
" =?l  
allowable 可获宽免；免税的 4@{;z4*`  
allowable business loss 可扣除的营业亏损 D$FTnY  
allowable expenses 可扣税的支出 #wyceEa  
allowance 免税额；津贴；备抵；准备金 zJXZ0yRT
 
allowance for debts 债项的免税额 Hk}P  
allowance for depreciation by wear and tear 耗损折旧免税额 $.tT  
allowance for funeral expenses 殡殓费的免税额 MHpGG00,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 g2f"tu_/%  
allowance for repairs and outgoings 修葺及支出方面的免税额 (Yy#:r;U  
allowance to debtor 给债务人的津贴 qsj$u-xhX  
alteration of capital 资本更改  L` [iI  
alternate trustee 候补受托人 z>!./z]p  
amalgamation 合并 s)\PY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4-bM90&1t  
ambit of charges 征税范围；收费范围 eEqcAUn  
amended valuation 经修订的估值 0*MUe1{  
American Commodities Exchange 美国商品交易所 [vr"FLM|9  
American Express Bank Limited 美国运通银行  ]!ZZRe  
American Stock Exchange 美国证券交易所 27Gff(  
amortization 摊销 |;J`~H"K  
amount due from banks 存放银行同业的款项 JrBPx/?(,;  
amount due from banks abroad 存放海外银行同业的款项 Yup#aeXY/  
amount due from holding companies 控股公司欠款 BsA4/Bf  
amount due from local banks 存放本港银行同业的款项 ?8753{wk  
amount due to banks 银行同业的存款 PS~_a  
amount due to banks abroad 海外银行同业的存款 v}!lx)#  
amount due to holding companies 控股公司存款 %RW*gUvc]  
amount due to local banks 本港银行同业的存款 (\qf>l+*  
amount due to outport banks 外埠银行同业的存款 5B~]%_gZr  
amount for note issue 发行纸币的款额 ^qL<=UC.  
amount of bond 担保契据的款额 'A[PUSEE  
amount of consideration 代价款额 .nY}_&  
amount of contribution 供款数额 
K-'uE)  
amount of indebtedness 负债款额 4l0>['K&{  
amount of principal of the loan 贷款本金额 W(62.3d~}?  
amount of rates chargeable 应征差饷数额 -']Idn6  
amount of share capital 股本额 3ko h!q+  
amount of sums assured 承保款额 O C;~ H{  
amount of variation 变动幅度 LDegJer-v  
amount of vote 拨款数额 o"qxR'V  
amount payable 应付款额 O=K0KOj  
amount receivable 应收款额 \>\ERV
Ed  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5xc e1[  
analysis 分析 whN<{AG  
ancillary risk 附属风险 >JNdtP8s/1  
annual account 周年帐目；周年帐目报表；年度决算；年结 CL7_3^2qI  
annual accounting date 年结日期 \6AM?}v
 
annual allowance 每年免税额；年积金；年度津贴；年津 !}}
)f/  
annual balance 年度余额 K7s[Fa6J  
annual disposable income 每年可动用收入 W /v &V#  
annual estimates 周年预算 jct=Nee|  
annual fee 年费 odL*_<Z  
annual general meeting 周年大会 E|-oUzt  
annual growth rate 年增率；每年增长率 1#L%Q(G  
annual long-term supplement 长期个案每年补助金 ,./n@.na  
annual pensionable emolument 可供计算退休金的年薪 e>_a (  
annual report 年报 #y&
5pP:@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 y /vc\e  
annual return 周年报表；周年申报表；每年报税表格 xsU%?"r  
Annual Return Rules 《周年报表规则》 (e;/Smol  
annual review of consumer prices 每年消费物价回顾 -V2f.QE%  
annual roll-forward basis 逐年延展方式 bRggt6$z  
annual salary 年薪 {*;K>%r\o  
annual statement 年度报表；年度决算表 P*[wB_^&UP  
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 E;H9]*x/  
annuitant 年金受益人 n3? msY(*  
annuity 年金 uju'Bs7  
annuity contract 年金合约 |J@ &lBlq  
annuity on human life 人寿年金 P\@kqf~pC  
antecedent debt 先前的债项 uNEl]Q]<e]  
ante-dated cheque 倒填日期支票 mY=sh{ir  
anticipated expenditure 预期开支 ;P<h9(  
anticipated net profit 预期纯利 UOj*Gt
&  
anticipated revenue 预期收入 j0LZ )V  
anti-inflation measure 反通货膨胀措施 |)d%3s\  
anti-inflationary stance 反通货膨胀立场 k"=*'  
apparent deficit 表面赤字 2asRJ97qES  
apparent financial solvency 表面偿债能力 tW!*W?  
apparent partner 表面合伙人 $J<WFDn9  
application for personal assessment 个人入息课税申请书 %$Fe
[#1  
application of fund 资金应用 \>9^(N  
application to release as liquidator and to destruct the books of accounts and documents P@bPdw!JA  
申请免除清盘人职务及毁灭帐簿与文件 3{qB<*!p"G  
appointed actuary 委任精算师 "C3J[) qC  
appointed auditor 委任核数师；委任审计师 u-jV@Tz  
appointed trustee 委任的受托人 -F(luRBS(W  
appointer 委任人 K#6@sas  
apportioned pro rata 按比例分摊 "([gN:   
apportionment 分配；分摊 G'Wp)W;])\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]>Dbta.27  
apportionment formula 分摊方程式 Xn~\Vb  
apportionment of estate duty 遗产税的分摊 +P9eE,WR  
appraisal 估价；评估 r(>812^\  
appreciable growth 可观增长 xxg/vaQt=s  
appreciable impact 显着影响 !Mgo~h"]#  
appreciable increase 可观增长 EXbZ9 o*  
appreciation 增值；升值 Txl|F\nK`  
appreciation against other currencies 相对其他货币升值 ;Y8>?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #I MaN%  
appreciation tax 增值税 \)6AzCq  
appropriation 拨款；拨用；拨付 [CI0N I6F  
appropriation account 拨款帐目 h=6D=6c  
Appropriation Bill 拨款法案 amExZ/  
appropriation-in-aid system 补助拨款办法 s;l"'6:_  
approved assets 核准资产 &E6V'*<93  
approved basket stock 认可一篮子证券 mcidA%  
approved budget 核准预算 <H#0pFB  
approved charitable donation 认可慈善捐款 uF[*@N  
approved charitable institution 认可慈善机构 Xe:rPxZf~  
approved currency 核准货币；认可货币 V$FZVG/@#  
approved estimates 核准预算 V60"j(  
approved estimates of expenditure 核准开支预算 [
zq2h3r  
approved overseas insurer 核准海外保险人 T#6g5Jnsp  
approved overseas trust company 核准海外信托公司 '.N}oL<gP  
approved pooled investment fund 核准汇集投资基金 CY.92I@S  
approved provident fund scheme 认可公积金计划 S~H>MtX(<  
approved provision 核准拨款 EUh_`R  
approved redeemable share 核准可赎回股份 x|AND]^Q  
approved regional stock 认可地区性证券 <_
kA+&T  
approved retirement scheme 认可退休金计划 MSBrI3MqQ  
approved subordinated loan 核准附属贷款 mJ(ElDG  
arbitrage 套戥；套汇；套利 7;Lv_Y"b  
arbitrageur 套戥者；套汇者 Xf"< >M  
arbitrary amount 临时款项 O8>&J-+2  
arrangement 措施；安排；协定 raSga'uT;  
arrears 欠款 rtbV*@Z  
arrears of pay 欠付薪酬 p(="73  
arrears of revenue 逾期未收税款；逾期未收的帐项 AEx VKy  
articles of association 组织章程；组织细则；组织章程细则 0Ntvd7"`}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 l1`r%9gr  
ascertainment of profit 确定利润 @
(*A<2;N  
"Asia Clear" “亚洲结算系统” 3P>1-=  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Dk$<fMS,7c  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 _iDVd2X"H  
Asian Development Fund [ADF] 亚洲发展基金 R i,_x  
Asian dollar bond 亚洲美元债券 (GGosXU-v  
Asian dollar market 亚洲美元市场  (~bx%  
Asian dollar rate 亚洲美元利率 zN;P_@U  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 !;vv-v,LQ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 3G<4rH]  
asked price 沽盘；喊价；索价；卖方报价 @PLJ)RL  
assessable income 应评税入息 H2Z e\c  
assessable loss 应评税亏损 GL-b})yy  
assessable profit 应评税利润 \et2a
X !  
assessable value 应评税值 g]N'6La  
assessed profit 估定利润 VpB)5>  
assessed value 经评估价值 TF!v,cX  
assessment 评税；评定；估价；评税单 X<$DN
RN  
assessment number 评税编号；估价编号 mN.[bz  
assessment of additional tax 补加税评税
 Pw +nO  
assessment of performance 业绩评估；实绩评价 ?EHheZ{  
Assessor 评税主任 SYf1dbc..u  
asset price bubbles 资产价格泡沫 3` oOoKX  
asset-backed securities 具资产保证的证券 >!lpI5'Z&  
assets accretion 资产增值 E`@Z9k1 `  
assets and liabilities 资产与负债 3OKs?i3A  
assets betterment statement 资产递增表；资产改进表 T>b"Gj/  
assets lending 实物放款；有抵押贷款 f}*:wj  
assets of the company passing on the death 死者去世时转移的公司资产 ]auqf  
assets pledged as security for liabilities 用作负债抵押的资产 
!\BM  
assets portfolio 资产投资组合 D:IG;Rsc  
assets price 资产价格 M=&,+#z<V  
assets quality 资产质素 /J!:_Nq  
assets realization 资产变现 @x743}Y\  
assets refinancing arrangement 资产再集资安排 nN-S5?X#  
assets securitization 资产证券化 xsPt  
assets situated outside Hong Kong 在香港以外地方的资产 olL? 6)gC  
assets stripping 削减资产；拆卖资产 1ZRkVHiz0  
assets value 资产值 cPAR.h,b?  
assignee 承让人 ZvT>A#R;l~  
assignment 转让；转让书；转让契 u^JsKG+,:  
assignment of interest 权益转让 djw\%00&#  
assignment of letters patent and trade mark 专利证书及商标转让 lsO
fpJ  
assignment of property 物业转让；物业转让书 n{etDO  
assignment right 转让权 (dQ=i  
assignor 转让人 ,d*hhe  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 1iLU{m9  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 [.Kp/,JY  
associate member 附属会员 1kvs2  
associated body corporate 相联法人团体 #,6T.O  
associated company 相联公司；联属公司 u-:3C<&>  
associated corporation 相联法团 ; Ad5Jk  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 5F ^VvzNn  
公认会计师公会〔英国〕 lQ!OD&6  
Association of Futures Exchange Brokers 香港期货经纪协会 %.$7-+:7A  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 t&[<Dl/L  
association of underwriters 承保人组织 >nih:5J,ja  
assumption of control 接管 9^8OIv?m8  
assurance 担保；保险；转易；转易书 )i[Vq|n  
assurance of interest 权益的转易 -TG ="U  
at 19XX price 按一九ＸＸ年价格计算 b8YdON
dy  
at a discount 按赔价计算；按贴水价格计算；打折扣 K
dp($L9r  
at a premium 按溢价计算；按升水价格计算 G-RDQ  
at call 通知付款；按通知 :lvBcFw  
at constant market price 按固定市价计算 idX''%"  
at constant price 按固定价格计算 GPL%8 YY  
at cost 按成本计算 RB%y($  
at current market price 按当时市价计算；按现时市价计算 f^u-Myk  
at current price 按当时价格计算；按现时价格计算 $7g+/3Fu^  
at factor cost 按要素成本计算；按生产要素成本计算 f38e(Q];m  
at money-of-the-day price 按付款当日价格计算 ysp`(n=  
at or better 按指定或较佳价位〔买卖指令〕 ey4.Hj#T  
at par 按面值计算；平价 NIbK3`1  
at sight 见票即付 w7Y@wa!  
at the close 按收市盘 02*qf:kTnA  
at the opening 按开市盘 Ov?J"B'F  
attestation 见证；见证条款 IOuqC.RJ}o  
at-the-money option 平价期权 S1mMz i  
attorney 受权人；受托代表人 vW vu&3tx  
attornment 新拥有人承认书 -]D
/8,|s  
attributable profit 可归属利润 VHl1f7%@H  
attributable share value 可归属股份价值
A%$~  
Auckland Stock Exchange 奥克兰证券交易所 $8HiX6r  
auction 拍卖 R(VOHFvW6  
auctioneer 拍卖商 2ag8?#  
audit 审计；核数 vxI9|i  
Audit Commission 审计署 P#XV_2  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] NY^0$h  
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-5,*0e6m  
audit review 帐目审查 /"u37f?[^  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Rq[d\BN0.d  
audited account 审计帐目；经审计的帐目 Ur>1eN%9'  
audited annual account 经审计的周年帐目 2xX:Q'\2  
audited balance sheet 经审计的资产负债表 cY_ke  
auditor 核数师；核数主任；审计师 P}A!C9Frh  
auditor's certificate 核数师证明书；审计师证明书 Fr  
auditor's report 核数师报告；审计师报告 P+|L6w*|[  
Aussie bond 澳元债券 v*=P  
austerity budget 紧缩预算 h3 XSt  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 emnT;kJ>  
Australia All Ordinaries Index 澳洲所有普通股票指数 Pn[oo_)s  
Australian Dollar [AUD] 澳元 HBtk)  
Australian Options Market 澳大利亚期权市场 \i%mokfbc  
Australian Securities Commission 澳洲证券事务监察委员会 (4A'$O2  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 * zyik[o  
Australian Stock Exchange 澳大利亚证券交易所 )hj:Xpj9#  
Austrian Schilling [ATS] 奥地利先令 E BBd  
authentication 认证；鉴证 4m1r@ $  
authority to purchase 委托购买证；委购书 pxd=a!
(  
authorization 认可；核准；授权；授权书 bSX/)')jU  
authorization by direction 指示授权 sTlel&  
authorization by instruction 指令授权 DyGls8<\!  
authorization by warrant 令状授权 -YKy"   
authorization of unit trust 单位信托的认可 ]FTi2B{}H  
authorized agent 指定代理人 T:Klr=&V  
authorized capital 法定资本 IY#:v%U  
authorized clerk 出市员 bD:0k.`  
authorized dealer 认可交易商 L1/`/  
authorized financial institution 认可财务机构 Cg]),S  
authorized fund 认可基金 Im/tU6ybV  
authorized fund house 获授权的基金公司；认可基金公司 uu,F5<y[  
authorized institution 认可机构 ZqVbNIY  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 'OziP  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =huV(THU  
authorized insurer 获授权保险人；获认可承保人 .)!QsBU  
authorized investment 特准投资项目
*$NZi*z3  
authorized person 获授权人  xV5UaD<  
authorized representative 获授权代表 y3s+.5;  
authorized share capital 法定股本 RE%f'y  
automated quotation system 自动报价系统 p,$N-22a  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] {.{Wl,|7  
自动交易系统〔香港期货交易所有限公司〕 |9c~kTjK  
automatic adjustment mechanism 自动调整机制 #H>{>0q  
automatic adjustment system 自动调整系统 PKSfu++Z  
Automatic Clearing House 自动票据交换所 @3O)#r}\  
automatic exchange rates accumulation system 自动化汇率累集系统 `!HD. E[2c  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 "Nj/{BU  
automatic teller machine [ATM] 自动柜员机 4r1\&sI$~  
autopay 自动转帐 &o;0%QgF  
available assets 可用资产 f;zNNx< ;  
available fiscal reserve 现存财政储备 m3lz#Pm'0  
available profit 可用利润 .=#jdc/  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 CG=c@-"n/  
average 平均；平均数；海损 K\F0nToJ.  
average basic salary 平均基本薪金 L4g%o9G  
average consumer expenditure 平均消费开支；一般消费开支 ][MtG  
average cost 平均成本 r8Pd}ptPU  
average cost of land production 增辟土地平均成本 JL= c
IH8  
average daily turnover 平均每日成交额 chE!,gik  
average daily wage rate 平均每日工资率 hb5K"9Y  
average expenditure pattern 平均开支模式 ;J5z  
average growth rate 平均增长率 x^f)I|t  
average net fixed assets 固定资产平均净值 #l
P8/-s^  
average of relatives 相对价格平均数 GYaP"3Lu  
average price 平均价格 V;
XKvH  
average propensity to consume 平均消费倾向；一般消费倾向 nG!<wlY14P  
average propensity to save 平均储蓄倾向；一般储蓄倾向 2Kz+COP+  
average rate 平均率 xZ9:9/Vg  
average revenue 平均收入；平均收益 n_e'n|T  
average stock 平均库存；平均存货 ?W'p&(;  
average yearly rent 平均年租 YNU}R/u6^  
avoidance of double taxation 避免双重课税 7R2O[=Szq  
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 ZYwcB]xEz  
5G*cAlU  
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