一些有用的会计术语(也不知道发的地方对不对)A

A: 7Hp~:i30  
A share Ａ股；甲类股份 q)KLf\  
abatement of tax 减税；减扣免税额 m~l[Y  
ABN AMRO Bank N.V. 荷兰银行 UY*[='l!)  
above-the-line expenditure 线上项目支出；经常预算支出 6>;dJV  
above-the-line receipt 线上项目收入；经常预算收入 2 NrMse  
ABSA Asia Limited 南非联合亚洲有限公司 bhc .UmH  
absolute change 绝对数值变更 So\f[/em  
absolute expenditure 实际开支 @Z%I
g  
absolute guideline figure 绝对准则数字 parc\]M  
absolute interest 绝对权益 bF{14F$  
absolute order of discharge 绝对破产解除令 qaN%&K9F8  
absolute profit margin 绝对利润幅度 Z|dng6ck  
absolute value 实值；绝对值 SPU_@ Pk  
absolutely vested interest 绝对既得权益 Q.]RYv}\  
absorbed cost 已吸收成本；已分摊成本 *Zi:^<hv  
absorption 吸收；分摊；合并 d!]fou  
absorption rate 吸收率；摊配率；分摊率 T<=]Vg)^r"  
ACB Finance Limited 亚洲商业财务有限公司 6=xbi{m$  
acceptable form of reciprocity 合理的互惠条件 Q)b*; @  
acceptable rate 适当利率；适当汇率 Xv1mjHZCC  
acceptance agreement 承兑协议 jM DG  
acceptance for honour 参加承兑 Uq}-<q  
acceptor 承兑人；接受人；受票人 +:fr(s!OE  
acceptor for honour 参加承兑人 2V 9vS  
accident insurance 意外保险 #{u>
 
Accident Insurance Association of Hong Kong 香港意外保险公会 d)X6x-(  
accident insurance scheme 意外保险计划 .ko}m{  
accident year basis 意外年度基准 "vnWq=E2  
accommodation 通融；贷款 N#? Ohz  
accommodation bill 通融票据；空头票据 k4ijWo{:0  
accommodation party 汇票代发人 4,pSC  
account balance 帐户余额；帐户结余 ]Y@ia]x&P  
account book 帐簿 #`9D,+2iB%  
account collected in advance 预收款项 d9n{jv|  
account current book 往来帐簿 C/L+:b&x~  
account of after-acquired property 事后取得的财产报告 t!"XQ$g'  
account of defaulter 拖欠帐目 t
6H9Q>*  
account payable 应付帐款 E5}wR(i,4  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 |p1pa4%}  
account receivable 应收帐款 "Lp"o  
account receivable report 应收帐款报表 fm%1vM$[J  
account statement 结单；帐单；会计财务报表 eVYUJ,  
account title 帐户名称；会计科目 DlXthRM  
accountant's report 会计师报告
Py)'%e  
Accountant's Report Rules 会计师报告规则 5wws8w  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "T_OLegdK  
Accounting Arrangements 《会计安排》 /:j9#kj  
accounting basis 会计基础 -UM5&R+o  
accounting by Official Receiver 破产管理署署长呈交的帐目 -bHfo%"^TT  
Accounting Circular 《会计通告》 V\V:uo(C  
accounting class 会计类别 D|1pBn.b]'  
accounting date 记帐日期；会计结算日期 dU~DlaEy(  
accounting for money 款项核算 .RNr^*AQ  
Accounting Officer 会计主任 Z=vzF0  
accounting period 会计报告期；会计期 #!%\97ZR  
accounting policy 会计政策；会计方针 !y>MchNv  
accounting practice 会计惯例 O!(FNv0  
accounting principle 会计准则 zmxrz[  
accounting record 会计记录 n./onv  
accounting report 会计报告 : Jh  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 DfCo=  
Accounting Society of China 中国会计学会 UJ'}p&E  
accounting statement 会计报表 /!*gH1s  
accounting system 会计制度；会计系统 [We(0wF[`  
accounting transaction 会计事项；帐务交易 o9:GKc  
accounting treatment 会计处理 :z EhPx;B7  
accounting year 会计年度
 jJjD)  
accretion 增值；添加 hupYiI~  
accrual 应计项目；应累算数目 bD[6) ITg  
accrual basis 应计制；权责发生制 a%-P^M;a2  
accrual basis accounting 应计制会计；权责发生制会计 %0PZZl5b  
accrue 应累算；应计 S:UtmS+K  
accrued benefit 应累算利益 7b_Ihv   
accrued charges 应计费用 jF'azlT  
accrued cumulative preference share dividend 应累算的累积优先股股息  4^L+LY  
accrued expenses 应累算费用 }xl @:Qo  
accrued interest payable 应付利息；应计未付利息 od- 0wJN-m  
accrued interest receivable 应收利息；应计未收利息 GB+U>nf  
accrued right 累算权益 eTc0u;{V  
accruing profit 应累算的利润 2S1wL<qP  
accumulated fiscal reserve 累积财政储备 NC;4  
accumulated profit 累积利润；滚存溢利 Sdc;jK 9d!  
accumulated reserve 累积储备 ]3iu-~  
accumulation of surplus income 累积收益盈余 ")U`Wgx  
acquired assets 既得资产 89B1\ff  
acquisition 收购；购置；取得 >sE5zj|V  
acquisition cost 购置成本 R{r0dK"_  
acquisition expenses 购置费用 P]Z}% 8^O  
acquisition of 100% interest 收购全部股权 W39R)sra  
acquisition of control 取得控制权 )T6+}   
acquisition of fixed assets 购置固定资产 ;6o p|  
acquisition of shell “买壳” :8;8-c  
acquisition price 收购价 T8.@}a  
act of God 天灾 A$RN7#  
acting partner 执事合伙人 
{PHxm  
active market 买卖活跃的市场；交投畅旺的市场；旺市 DVYY1!j<  
active partner 积极参与的合伙人 PX](hc=  
active trading 交投活跃 HFwT  
actual circulation 实际流通 zxCxGT\;  
actual cost 实际成本 V#W(c_g
 
actual expenditure 实际开支；实际支出 r4O*0Q_  
actual income 实际入息；实际收入；实际收益 l_LfVON  
actual market 现货市场 7581G$@ym  
actual price 现货价；实际价格 Rww"Z=F  
actual profit 实际利润 S<Q6b_D  
actual quotation 实盘；实际价位；实际报价 >Lanuv)O  
actual year basis 按实际年度计算 au8bEw&W  
actuals 实货 MB\vgKY  
actuarial investigation 精算调查 =o=)EU{~  
actuarial principle 精算原则 \O?#gW\tR  
actuarial report 精算师报告 8oY0?|_Bx  
Actuarial Society of Hong Kong 香港精算学会 WKpHb:H  
actuarial valuation 精算师估值 J3Q.6e=7  
actuary 精算师 7,|-%!p[  
ad referendum agreement 暂定协议；有待覆核的协定 VLtb16|  
ad valorem duty 从价税；按值征税 l\5qa_{z  
ad valorem duty system 从价税制 u=#!je
 
ad valorem fee 从价费 XH)MBr@Fz  
ad valorem tariff 从价关税 jHB,r^:'  
additional allowance 额外免税额 W"|89\p}  
additional amount for unexpired risk 未过期风险的额外款额 $,icKa  
additional assessable profit 补加应评税利润 R\yw9!ESd  
additional assessment 补加评税 FFH-Kw,  
additional commitment 额外承担 q{c6DCc]\  
additional commitment vote 额外承担拨款 x&)
P)H0vn  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \u,hS*v0  
additional dependent parent allowance 供养父母额外免税额 <s-_ieW'  
additional provision 额外拨款 U,Z.MPQ  
additional stamp duty 附加印花税 RKIqg4>E  
additional tax 补加税罚款；补加税款 a&ZH  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,[+gE\z{{u  
adjudged bankrupt 被裁定破产 Qd]-i3^0  
adjudicated bankrupt 裁定破产人 05nG|  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 \0j|~/6  
adjudication of bankruptcy 裁定破产；宣告破产 5nqj  
adjudication of insolvency 裁定无力偿还债务 nb22bXt  
adjusted actual 经调整的实数；调整后的实数 Wuye:b!  
adjusted current assets 经调整的流动资产；调整后的流动资产 s<z{(a  
adjusted figure 经调整的数字；调整后的数额 ^#exsXy  
adjusted liabilities 经调整的负债；调整后的负债 @<},-u  
adjusted loss 经调整的亏损；调整后的亏损 LUKdu&M  
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 )1J&tV*U  
adjusted profit 经调整的利润；调整后的利润 ^b;.zhp8;N  
adjusted surplus 经调整的盈余额；调整后的盈余额 5Z6$90!k  
adjusted value 经调整的价值；调整后的价值 }RDhI1x[mk  
adjustment 调整；修订；理算〔保险〕  ;{BELv-4  
adjustment centre 调剂中心 7Y@&&  
adjustment lag 调整过程的时间差距；调整时差 1>57rx"l  
adjustment mechanism 调整机制 !K(0)~u  
adjustment of loss 亏损调整 ;% !'K~  
adjustment process 调整过程；调整程序 .yQDW]q81G  
adjustment range 调整幅度 +n^$4f  
administered exchange rate 受管制汇率 hRxR2  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ?
KI_>{  
administration expenses 行政费用 Jh M.P9  
administration fee 手续费；行政费 .\{GU9|nO  
administration in bankruptcy 破产管理 &cayhL/%  
administration order 遗产管理令 sqJ?dIBH  
administrator 管理人；遗产管理人 ~+QfP:G  
administrator of the estate 遗产管理人 e][U ;  
admission of debt 债项承认书 #Cvjv; QwY  
admission of proof 接纳债权证明 DDc?GY:
 
advance 放贷款项；垫付款项；预支款项；预付款项 rMfp%DMA  
advance account 暂支帐目；预付款帐户 E7oL{gU  
advance compensation 预付补偿金 !4]wb
!F  
advance from shareholder 股东垫款 y!mjZR,&  
advance pending reimbursement 预支以待日后付还 /u*((AJ?Qv  
advanced economy 先进经济体系 #G$_\bt  
advancement 预付；预付财产 ~F+{P4%`<  
advances warrant 垫款令 sR+=<u1  
advancing 贷出 b)3dZ*cOJ  
adverse balance 逆差 ,>`wz^z  
adverse exchange 逆汇 F^3Q0KsT  
advertisement addressed to shareholders 在报章刊登的致股东通告 k[gO>UGB;  
advice for collection 托收通知书 Z-*L[  
advice of drawing 提款通知书；汇票通知书 M{3He)&  
advice of payment 付款通知 R4]t
D|  
Advisory Committee [Securities and Futures Commission] E Rqr0>x  
谘询委员会〔证券及期货事务监察委员会〕 N'i%9SBcg  
Advisory Committee on Diversification 经济多元化谘询委员会 V[5-A $ft  
affidavit 誓章；遗产申报誓章 hcWkAR  
affidavit of no receipt 述明无收款的誓章 yO]Vex5)  
affiliate 联号；联营公司；附属公司 Zh6bUxr  
affiliated company 附属公司；联号；联营公司 op/HZa  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 +(`  
affordability 负担能力 M0S}-eXc5  
African Development Bank [AfDB] 非洲开发银行 0.~QA+BD:S  
after-acquired property 事后取得的财产 @vCPX=c  
after-hours dealing 市后交易 5nkx8JJ  
after-tax profit 税后盈利；税后利润；税后溢利 q+>{@tP9  
agency agreement 代理协议 &Op, ?\   
agency expenses 代理机构的开支 6 GO7[?U<  
agency fee 代理费 }'b3'/MJ  
Agency Law 《代理法》 .Xc, Gq{  
agent 代理人；承销人 kBS;SDl)  
agent of company 公司代理人 \=kH7 !  
agent's fee 代理人费；经纪费 mawomna  
aggregate 总计；总数；总体数字 3qXOsa7  
aggregate amount 总款额；总额 |ITp$_S  
aggregate assets and liabilities 总体资产与负债 \|F4@  
aggregate at constant price 按固定价格计算的总体数字 dpDVEEs84  
aggregate demand 总需求 `|XE B  
aggregate gross position 总持仓量 \ExM.T  
aggregate limit 总限额 _[<R<&jG  
aggregate of salaries tax 合计薪俸税 |h\e(_G\  
aggregate performance 总体表现；总体业绩 TUw^KSa  
aggregate supply 总体供应 zcF~6-aQ  
aggregate surplus 总盈余 jr|(K*;  
aggregate total 整体总额 %g5TU 6WP  
aggregate value 总值；合计价值 pEuZsQ  
aggregated basis 合计基准 @{iws@.  
aggregated net chargeable income 合计应课税入息实额 {0nZ;1,m  
aggregation 合并计算；合计；总和 &Gp@,t  
aggregation of incomes of husband and wife 夫妇入息合并计算 WS/^WxRY  
aggregation of property 财产的总和
CC0@RU  
agio 差价；贴水 5Q#;4  
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》 0&mo1 k_U  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment e6z;;C@'G  
《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》 MUhC6s\F  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 5+vCuVZ  
《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》 }fpK{db  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ,24NMv7  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 }zY)H9J~  
agreement for a settlement 授产协议 ]( V+ qj
 
agreement for assignment 转让协议 ZF"f.aV8)  
agreement for sale 售卖协议；买卖协议 !rZO~a0  
agreement for sale and purchase 买卖协议 P~Q5d&1SO  
agreement for the payment of interest 支付利息协议 T]Gxf"mK  
agreement for the repayment of money 还款协议 u/Fa+S  
agreement of reinsurance 再保险协议 `zGK
$,[%  
Agricultural Bank of China 中国农业银行 '%_1eaH  
air passenger departure tax 飞机乘客离境税 dB+x,+%u+  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Fvf308[  
airport tax 机场税 >!s=f  
alcohol duty 酒精税 pisk v[  
alienation 让与；让渡；转让 kT@RA}  
alimony 生活费；赡养费 A%>Ir`I  
All Ordinaries Index [AOI] 所有普通股指数 /=w9bUj5v  
all risks 全险；综合险 L+LxS|S+M  
All Sales Record for Stock Market 《股票市场成交报告》 O{zY(`[  
Allied Capital Resources Limited 新联财务有限公司 pJrc\`D  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 >^LVj[.1  
allocation letter 拨款信件 X|K"p(N  
allocation of fund 分配款项；预留款项 %
y)5:]  
allocation of profit 利润分配；溢利分配 jIv%?8+%  
allocation warrant 拨款令 rUEoz|e4a  
allotment 分配；配股 34
-
QgE  
allotment notice 股份配售通知；配股通知 S8*VjG?T\  
allotment of shares 股份分配 E/|]xKG  
allowable 可获宽免；免税的 CB<1]Z  
allowable business loss 可扣除的营业亏损 R#i|n<x  
allowable expenses 可扣税的支出 e:hkWcV  
allowance 免税额；津贴；备抵；准备金 DnvJx!#R  
allowance for debts 债项的免税额 Rn~FCj,-  
allowance for depreciation by wear and tear 耗损折旧免税额 @P#uH5U  
allowance for funeral expenses 殡殓费的免税额 oJe9H<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 AN7WMX  
allowance for repairs and outgoings 修葺及支出方面的免税额 L@2%a'  
allowance to debtor 给债务人的津贴 /%C6e )7BL  
alteration of capital 资本更改 6kuN)  
alternate trustee 候补受托人 $gT+Ue|7  
amalgamation 合并 pW7vY)hj  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Z m9 e|J  
ambit of charges 征税范围；收费范围 Gc>bli<-  
amended valuation 经修订的估值 $3S6{"  
American Commodities Exchange 美国商品交易所 ?z%@;&  
American Express Bank Limited 美国运通银行 LuY`mi  
American Stock Exchange 美国证券交易所 0h-holUf}~  
amortization 摊销 {[G2{ijRz  
amount due from banks 存放银行同业的款项 sY+U$BYB>  
amount due from banks abroad 存放海外银行同业的款项 *')BP;|V`  
amount due from holding companies 控股公司欠款 :b
I4HXT3  
amount due from local banks 存放本港银行同业的款项 .w/#S-at  
amount due to banks 银行同业的存款 >Z?fX  
amount due to banks abroad 海外银行同业的存款 `)e;bLP  
amount due to holding companies 控股公司存款 V2sWcV?  
amount due to local banks 本港银行同业的存款 ZOc1 vj  
amount due to outport banks 外埠银行同业的存款 _=E))Kp{z  
amount for note issue 发行纸币的款额 $r|R`n=  
amount of bond 担保契据的款额 dl;~-'0  
amount of consideration 代价款额 PxzeN
6f  
amount of contribution 供款数额 #P*%FgROl  
amount of indebtedness 负债款额 1}#v<b$  
amount of principal of the loan 贷款本金额 9C}Ie$\  
amount of rates chargeable 应征差饷数额 n={}='  
amount of share capital 股本额 H `y.jSNi  
amount of sums assured 承保款额 geU-T\1[l  
amount of variation 变动幅度 Af1izS3  
amount of vote 拨款数额 W)JUMW2|  
amount payable 应付款额 _H}y7  
amount receivable 应收款额 B 3|zR  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'E
U{%\qM  
analysis 分析 w{k8Y?  
ancillary risk 附属风险 ^@ s!"c  
annual account 周年帐目；周年帐目报表；年度决算；年结 -cs 4<  
annual accounting date 年结日期 =Xze).g  
annual allowance 每年免税额；年积金；年度津贴；年津 :khl}|  
annual balance 年度余额 H|;6K`O_  
annual disposable income 每年可动用收入 j}XTa[  
annual estimates 周年预算 zy`4]w$Lj+  
annual fee 年费 (q`Jef  
annual general meeting 周年大会 *zeY<6  
annual growth rate 年增率；每年增长率 !t "uNlN  
annual long-term supplement 长期个案每年补助金 loN!&YceW  
annual pensionable emolument 可供计算退休金的年薪 K:yS24\%  
annual report 年报 %HSS x+2oR  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !3U1HS-i62  
annual return 周年报表；周年申报表；每年报税表格 w,TyV%b[_  
Annual Return Rules 《周年报表规则》 o^dt# &  
annual review of consumer prices 每年消费物价回顾 |t CD@M  
annual roll-forward basis 逐年延展方式 6G6Hg&B  
annual salary 年薪 hh}%Z=  
annual statement 年度报表；年度决算表 a OR}  
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 ;wND?:  
annuitant 年金受益人
dVc;Tt  
annuity 年金 '7o
'u]  
annuity contract 年金合约 HRIf)n&~f  
annuity on human life 人寿年金 z"o;|T:  
antecedent debt 先前的债项 7Z5,(dH>  
ante-dated cheque 倒填日期支票 fHvQ9*T  
anticipated expenditure 预期开支 (y|{^@  
anticipated net profit 预期纯利 cd{3JGgB  
anticipated revenue 预期收入 Hb'fEo r  
anti-inflation measure 反通货膨胀措施 &:=   
anti-inflationary stance 反通货膨胀立场 *cCr0\Z`  
apparent deficit 表面赤字 C.L5\"%  
apparent financial solvency 表面偿债能力 ,e+.Q#r*Y  
apparent partner 表面合伙人 I9*o[Jp5  
application for personal assessment 个人入息课税申请书 dvxD{UH  
application of fund 资金应用 Dntcv|%u  
application to release as liquidator and to destruct the books of accounts and documents EA7]o.Nm*{  
申请免除清盘人职务及毁灭帐簿与文件 G?\o_)IJ  
appointed actuary 委任精算师 6;Cr92  
appointed auditor 委任核数师；委任审计师 q_>DX,A  
appointed trustee 委任的受托人 $t.N|b`'  
appointer 委任人 /:"%m:-P  
apportioned pro rata 按比例分摊 +
EG.p  
apportionment 分配；分摊 Noz+\O\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 a<tUpI$  
apportionment formula 分摊方程式 3Zg=ZnF  
apportionment of estate duty 遗产税的分摊 . hHt+  
appraisal 估价；评估 OzBo*X/p  
appreciable growth 可观增长 Dn$zwksSs  
appreciable impact 显着影响 ?# >|P-4  
appreciable increase 可观增长 g_;5
"  
appreciation 增值；升值 ~cSC-|$^&  
appreciation against other currencies 相对其他货币升值 COv#dOw  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1w+OnJI?  
appreciation tax 增值税 :d/Z&LXD  
appropriation 拨款；拨用；拨付 ']$ttfJB  
appropriation account 拨款帐目 6v GcM3M  
Appropriation Bill 拨款法案 m#, F%s  
appropriation-in-aid system 补助拨款办法 \^EjE  
approved assets 核准资产 mDipP  
approved basket stock 认可一篮子证券 q "bpI8j  
approved budget 核准预算 d|on y
 
approved charitable donation 认可慈善捐款 L3Ry#uw  
approved charitable institution 认可慈善机构 [#j|TBMHM  
approved currency 核准货币；认可货币 b9EJLD  
approved estimates 核准预算 /.'1i4Xa1P  
approved estimates of expenditure 核准开支预算 HT A-L>Cee  
approved overseas insurer 核准海外保险人 Ec_ G9&  
approved overseas trust company 核准海外信托公司 yN{Ybp  
approved pooled investment fund 核准汇集投资基金  _+|*  
approved provident fund scheme 认可公积金计划 {0QD-b o  
approved provision 核准拨款 QC4_\V
>[  
approved redeemable share 核准可赎回股份 9foQ0#R  
approved regional stock 认可地区性证券 :L:;~tK  
approved retirement scheme 认可退休金计划 dp)lHBV  
approved subordinated loan 核准附属贷款 )t&|oQ3sVG  
arbitrage 套戥；套汇；套利 TuIeaH%x  
arbitrageur 套戥者；套汇者 b_V)]>v+  
arbitrary amount 临时款项 wgLS9.  
arrangement 措施；安排；协定 RfN5X}&A  
arrears 欠款 1Od:I}@  
arrears of pay 欠付薪酬 .%->  
arrears of revenue 逾期未收税款；逾期未收的帐项 i=o>Bl@f  
articles of association 组织章程；组织细则；组织章程细则 Vz 5:73  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 q>Px  
ascertainment of profit 确定利润 6J%SkuxR  
"Asia Clear" “亚洲结算系统” nkJ*$cT1o  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Syp|s3u;  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 "%f>/k;!h.  
Asian Development Fund [ADF] 亚洲发展基金 KN}[N+V>  
Asian dollar bond 亚洲美元债券 lS?f?n^  
Asian dollar market 亚洲美元市场 G#dpSNV
3|  
Asian dollar rate 亚洲美元利率 GmAE!+"  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 s
]QzNc  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 9\Xl3j!  
asked price 沽盘；喊价；索价；卖方报价 !\aw
T  
assessable income 应评税入息 G>:l(PW:  
assessable loss 应评税亏损 c |C12b[  
assessable profit 应评税利润 gmLw.|-  
assessable value 应评税值 r.K4<ly-N  
assessed profit 估定利润 r4D66tF  
assessed value 经评估价值 Jr''S}@|x  
assessment 评税；评定；估价；评税单 cK-!Evv  
assessment number 评税编号；估价编号 0-|1}/{4  
assessment of additional tax 补加税评税 //LXbP3/  
assessment of performance 业绩评估；实绩评价 dk(-yv'  
Assessor 评税主任 :A[bqRqe  
asset price bubbles 资产价格泡沫 ZgXh[UHQy  
asset-backed securities 具资产保证的证券 B=Zo0p^  
assets accretion 资产增值 l^Lg"m2  
assets and liabilities 资产与负债 ~{5%~8h.0r  
assets betterment statement 资产递增表；资产改进表 t?0=;.D  
assets lending 实物放款；有抵押贷款 CJu;X[6  
assets of the company passing on the death 死者去世时转移的公司资产 Tu6he8Q-  
assets pledged as security for liabilities 用作负债抵押的资产 Sl$dXB@  
assets portfolio 资产投资组合 OOk53~2id  
assets price 资产价格 +=}% 7o  
assets quality 资产质素 "(C}Dn#  
assets realization 资产变现 iww h,(  
assets refinancing arrangement 资产再集资安排 ol[{1KT{  
assets securitization 资产证券化 Z].>U!7W  
assets situated outside Hong Kong 在香港以外地方的资产 Me`"@{r|#  
assets stripping 削减资产；拆卖资产 v5 9>  
assets value 资产值 "3^6  
assignee 承让人 b _u&%  
assignment 转让；转让书；转让契 a"EQldm|d  
assignment of interest 权益转让 & 9?vQq|%  
assignment of letters patent and trade mark 专利证书及商标转让 D8dTw{C  
assignment of property 物业转让；物业转让书 =riP~%_ML)  
assignment right 转让权 C$(t`G  
assignor 转让人 *e8V4P  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 q7)$WXe2LM  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 XsR%_eT  
associate member 附属会员 i#-Jl7V[a  
associated body corporate 相联法人团体 Y3Qq'FN!I  
associated company 相联公司；联属公司 Tbwq_3fK  
associated corporation 相联法团 4p-$5Fk8}  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] c:$:j,i}  
公认会计师公会〔英国〕 pGcc6q1  
Association of Futures Exchange Brokers 香港期货经纪协会 4sJx_Qi  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |Ji?p>\~  
association of underwriters 承保人组织 \u/5&[;  
assumption of control 接管 rxz3Mqg  
assurance 担保；保险；转易；转易书 Xt7'clr  
assurance of interest 权益的转易 %fyb?6?Y  
at 19XX price 按一九ＸＸ年价格计算 $}F]pa[  
at a discount 按赔价计算；按贴水价格计算；打折扣 7<tqT @c  
at a premium 按溢价计算；按升水价格计算 cPN7^*  
at call 通知付款；按通知 JRiuU:=J~`  
at constant market price 按固定市价计算 }(],*^'u-  
at constant price 按固定价格计算 .o-j  
at cost 按成本计算 /9yiMmr5W  
at current market price 按当时市价计算；按现时市价计算 J`8>QMK^5  
at current price 按当时价格计算；按现时价格计算  HOD2/  
at factor cost 按要素成本计算；按生产要素成本计算 SKtEEFyIR_  
at money-of-the-day price 按付款当日价格计算 wYxi
zNv,  
at or better 按指定或较佳价位〔买卖指令〕 6X jUb  
at par 按面值计算；平价 p/5!a~1'xN  
at sight 见票即付 {xykf7zp  
at the close 按收市盘 0Fw\iy1o  
at the opening 按开市盘 /~^I]D  
attestation 见证；见证条款 lxmS.C
  
at-the-money option 平价期权 _F*w ,b$8  
attorney 受权人；受托代表人 ,C&>mv xA  
attornment 新拥有人承认书 2%<jYm#'z-  
attributable profit 可归属利润 I[`2MKh  
attributable share value 可归属股份价值 CeiU2.:U  
Auckland Stock Exchange 奥克兰证券交易所 ?rOb?cu-  
auction 拍卖 v\k,,sI  
auctioneer 拍卖商 %<"11;0tp  
audit 审计；核数 /j)VES  
Audit Commission 审计署 a"DV`jn  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] UbibGa= )  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 Y1'.m5E  
audit review 帐目审查 __fR #D  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ygW@[^g  
audited account 审计帐目；经审计的帐目 ~76.S  
audited annual account 经审计的周年帐目 vedMzef[@>  
audited balance sheet 经审计的资产负债表 y;Zfz~z  
auditor 核数师；核数主任；审计师 0oJ^a^|  
auditor's certificate 核数师证明书；审计师证明书 )eFFtnu5  
auditor's report 核数师报告；审计师报告 r:5Ve&~  
Aussie bond 澳元债券 M$W#Q\<*#r  
austerity budget 紧缩预算 ,SM- Z`'  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Wi5|9  
Australia All Ordinaries Index 澳洲所有普通股票指数 '*XNgvX  
Australian Dollar [AUD] 澳元 `eWcp^|  
Australian Options Market 澳大利亚期权市场 0xxzhlKNL  
Australian Securities Commission 澳洲证券事务监察委员会 _tReZ(Vw  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 >h[!gXL^  
Australian Stock Exchange 澳大利亚证券交易所 i@CMPz-h&  
Austrian Schilling [ATS] 奥地利先令 r^E]GDz  
authentication 认证；鉴证 Crhi+D  
authority to purchase 委托购买证；委购书 (K6`nWk2  
authorization 认可；核准；授权；授权书 $048y X 7M  
authorization by direction 指示授权 f>5RAg  
authorization by instruction 指令授权 $ tNhwF  
authorization by warrant 令状授权 .lBY"W&{  
authorization of unit trust 单位信托的认可 ]jb4Z  
authorized agent 指定代理人 ~8m>DSs)D  
authorized capital 法定资本 `zp2;]W  
authorized clerk 出市员 B-~&6D,  
authorized dealer 认可交易商 VDKS_n  
authorized financial institution 认可财务机构 Z
&w^9;30P  
authorized fund 认可基金 uK:-g,;  
authorized fund house 获授权的基金公司；认可基金公司 Jo3(bl%u  
authorized institution 认可机构 mrC+J*  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 v7(|K  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 M6'C3,y0  
authorized insurer 获授权保险人；获认可承保人 "-n%874IT  
authorized investment 特准投资项目 MXF"F:-Kn  
authorized person 获授权人 06^1#M$'  
authorized representative 获授权代表 FMdLkyK;  
authorized share capital 法定股本 (Q5@MfK`  
automated quotation system 自动报价系统 K`,d$  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] &@HNz6KO  
自动交易系统〔香港期货交易所有限公司〕 ^dnz=FB  
automatic adjustment mechanism 自动调整机制 ),]2`w&k  
automatic adjustment system 自动调整系统 !049K!rP{  
Automatic Clearing House 自动票据交换所 '95E;RV&  
automatic exchange rates accumulation system 自动化汇率累集系统 Yb
\\ w<@g  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 R==cz^#  
automatic teller machine [ATM] 自动柜员机 =*g$#l4  
autopay 自动转帐 vA;F]epr!  
available assets 可用资产 E,LYS"%_  
available fiscal reserve 现存财政储备 "P'&+dH8  
available profit 可用利润 9*|3E"Vr  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 k&A7alw  
average 平均；平均数；海损 ?JgO-.  
average basic salary 平均基本薪金 Z|(c(H2  
average consumer expenditure 平均消费开支；一般消费开支 eky(;%Sz  
average cost 平均成本 #<wpSs  
average cost of land production 增辟土地平均成本 R6Zj=l[  
average daily turnover 平均每日成交额 rocB"0  
average daily wage rate 平均每日工资率 Y#lk!#\Y  
average expenditure pattern 平均开支模式 ZSXRzH~0  
average growth rate 平均增长率 ~zxwg+:QO  
average net fixed assets 固定资产平均净值 #$=8g RZj  
average of relatives 相对价格平均数 n#>.\F  
average price 平均价格 4Oy.,MDQP  
average propensity to consume 平均消费倾向；一般消费倾向 V3mjbH>F  
average propensity to save 平均储蓄倾向；一般储蓄倾向 *`ZB+ \*  
average rate 平均率 {OO*iZ.O  
average revenue 平均收入；平均收益 I f3{E  
average stock 平均库存；平均存货 -XVEV  
average yearly rent 平均年租 <!~1{`n%9J  
avoidance of double taxation 避免双重课税 ,\lYPx\P[  
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 !/Iq{2LX  
;&Bna#~B  
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