一些有用的会计术语(也不知道发的地方对不对)A

A: BM%w
Z: s  
A share Ａ股；甲类股份 Ifj&S'():  
abatement of tax 减税；减扣免税额 CLb6XnkcA\  
ABN AMRO Bank N.V. 荷兰银行 ~GaGDS\V  
above-the-line expenditure 线上项目支出；经常预算支出 AZtS4]4G)  
above-the-line receipt 线上项目收入；经常预算收入 a|aVc'j  
ABSA Asia Limited 南非联合亚洲有限公司 bLgH3[{  
absolute change 绝对数值变更 kNEEu!G  
absolute expenditure 实际开支 Lsmcj{1d  
absolute guideline figure 绝对准则数字 ^.SY
AwL  
absolute interest 绝对权益 IV QH p  
absolute order of discharge 绝对破产解除令 S&op|Z)1  
absolute profit margin 绝对利润幅度 u2V-V#jS  
absolute value 实值；绝对值 }I
"C4'(a  
absolutely vested interest 绝对既得权益 I5$P9UE+^9  
absorbed cost 已吸收成本；已分摊成本 t8Zo9q>  
absorption 吸收；分摊；合并 qS!r<'F3dP  
absorption rate 吸收率；摊配率；分摊率 )?L=o0  
ACB Finance Limited 亚洲商业财务有限公司  `zwz  
acceptable form of reciprocity 合理的互惠条件 .J"N}  
acceptable rate 适当利率；适当汇率 3dShznlf_*  
acceptance agreement 承兑协议 fV(3RG  
acceptance for honour 参加承兑 E h%61/  
acceptor 承兑人；接受人；受票人 5jdZC(q5a  
acceptor for honour 参加承兑人 ^[L(kHOGzk  
accident insurance 意外保险 J~Xv R  
Accident Insurance Association of Hong Kong 香港意外保险公会 [M_{~1xX  
accident insurance scheme 意外保险计划 30Q p^)K  
accident year basis 意外年度基准 :QCL9QZ'  
accommodation 通融；贷款 TOYK'|lwM  
accommodation bill 通融票据；空头票据 z3fv}_\z  
accommodation party 汇票代发人 INZVe(z  
account balance 帐户余额；帐户结余 yqK4 "F&  
account book 帐簿  6K $mW  
account collected in advance 预收款项 \u3\TJ  
account current book 往来帐簿 S)rZE*~2  
account of after-acquired property 事后取得的财产报告 z`y9<+  
account of defaulter 拖欠帐目 YeX*IZX8  
account payable 应付帐款 KaGUpHw  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 &c`-/8c  
account receivable 应收帐款 15$xa_w}L  
account receivable report 应收帐款报表 ;|N:FG  
account statement 结单；帐单；会计财务报表 ^?69|,  
account title 帐户名称；会计科目 )M*w\'M  
accountant's report 会计师报告 %B3~t>  
Accountant's Report Rules 会计师报告规则 [}X|&`'i  
accounting and auditing procedure 会计与审计程序；会计与核数程序 _B4&Fb.  
Accounting Arrangements 《会计安排》 GN.Oa$  
accounting basis 会计基础 X>%nzY]m  
accounting by Official Receiver 破产管理署署长呈交的帐目 3P>gDQP  
Accounting Circular 《会计通告》 7\u+%i;YZ  
accounting class 会计类别 zd?@xno  
accounting date 记帐日期；会计结算日期 jjpYg  
accounting for money 款项核算 *
OVB;]D3+  
Accounting Officer 会计主任 '[F:uA  
accounting period 会计报告期；会计期 +)T
e)^&v%  
accounting policy 会计政策；会计方针 LHAlXo;  
accounting practice 会计惯例 :NzJvI<  
accounting principle 会计准则 Ycm)PU["  
accounting record 会计记录 x^f<G 6z  
accounting report 会计报告 FB=oGgwwq  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 lG*Rw-?a  
Accounting Society of China 中国会计学会 5:Qz
 
accounting statement 会计报表 #F*|@  
accounting system 会计制度；会计系统 o3ZN0j69|  
accounting transaction 会计事项；帐务交易 ZTC>Ufu2!  
accounting treatment 会计处理 Vs>Pv$kW  
accounting year 会计年度 ]w
Q!ZG?)  
accretion 增值；添加 v1h(_NLI!  
accrual 应计项目；应累算数目 [;E%o^/^  
accrual basis 应计制；权责发生制 ?5|;3N/zt  
accrual basis accounting 应计制会计；权责发生制会计 TFVQfj$r  
accrue 应累算；应计 ,N/@=As9$  
accrued benefit 应累算利益 FR(W.5[  
accrued charges 应计费用 =O/Bte.  
accrued cumulative preference share dividend 应累算的累积优先股股息 <QtZ6-;_f  
accrued expenses 应累算费用 fF:57*ys  
accrued interest payable 应付利息；应计未付利息 fJ,N.O+9E  
accrued interest receivable 应收利息；应计未收利息 8$Q`wRt(%  
accrued right 累算权益 l=^A41L_  
accruing profit 应累算的利润 vccWe7rh  
accumulated fiscal reserve 累积财政储备 r^9l/H~$  
accumulated profit 累积利润；滚存溢利 4.6$m  
accumulated reserve 累积储备 f*ZU a  
accumulation of surplus income 累积收益盈余 Z1Qz LvWs  
acquired assets 既得资产 1CtUf7 `/Q  
acquisition 收购；购置；取得 gfk)`>E  
acquisition cost 购置成本 wAMg"ImJ  
acquisition expenses 购置费用 \lL[08G  
acquisition of 100% interest 收购全部股权 !+
xQ  
acquisition of control 取得控制权 ?}||?2=P  
acquisition of fixed assets 购置固定资产 Jx*cq;`Vee  
acquisition of shell “买壳” J5@08bZm  
acquisition price 收购价 77
e*9/6@  
act of God 天灾 ^df wWP  
acting partner 执事合伙人 U~ {k_'-i  
active market 买卖活跃的市场；交投畅旺的市场；旺市 +^I0>\  
active partner 积极参与的合伙人 sW^M  ]  
active trading 交投活跃 &K[*vyD  
actual circulation 实际流通 pjl%Jm  
actual cost 实际成本 ?z ,!iK`  
actual expenditure 实际开支；实际支出 ];r! M0  
actual income 实际入息；实际收入；实际收益 (1/Sf&2i  
actual market 现货市场 n `j._G  
actual price 现货价；实际价格 #86N !&x  
actual profit 实际利润 #ydold{F  
actual quotation 实盘；实际价位；实际报价 O5dS$[`j\p  
actual year basis 按实际年度计算 [X(m[u'%  
actuals 实货 4^_6~YP7  
actuarial investigation 精算调查 vz^ ] g  
actuarial principle 精算原则 R!VfTAv  
actuarial report 精算师报告 yCX5 5:  
Actuarial Society of Hong Kong 香港精算学会 l\U Q2i  
actuarial valuation 精算师估值 37bMe@W  
actuary 精算师 68%aDs  
ad referendum agreement 暂定协议；有待覆核的协定
*4O=4F)x  
ad valorem duty 从价税；按值征税 dQX-s=XJ  
ad valorem duty system 从价税制 D{9a'0J  
ad valorem fee 从价费 egmUUuO  
ad valorem tariff 从价关税 gqaM<!]  
additional allowance 额外免税额 u#05`i:Z  
additional amount for unexpired risk 未过期风险的额外款额 whI{?NP  
additional assessable profit 补加应评税利润 .j6udiv5  
additional assessment 补加评税 $C16}^  
additional commitment 额外承担 OT#@\/>  
additional commitment vote 额外承担拨款 +)jUA]hJ/  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 E4#{&sRT  
additional dependent parent allowance 供养父母额外免税额 \0@DOW22C  
additional provision 额外拨款
=g% L$b<i  
additional stamp duty 附加印花税 8jK=A2pTa  
additional tax 补加税罚款；补加税款 gl
AS$
<  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 eSPS3|YYn  
adjudged bankrupt 被裁定破产 h yrPu_  
adjudicated bankrupt 裁定破产人 0 _!0\d#c  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 u
J`N'`Z  
adjudication of bankruptcy 裁定破产；宣告破产 M-WSdG[AJ  
adjudication of insolvency 裁定无力偿还债务 NP>v@jO  
adjusted actual 经调整的实数；调整后的实数 SH*'<  
adjusted current assets 经调整的流动资产；调整后的流动资产 ^Z (cVg  
adjusted figure 经调整的数字；调整后的数额 7:`XE&Z  
adjusted liabilities 经调整的负债；调整后的负债 ;_sJ>.=\  
adjusted loss 经调整的亏损；调整后的亏损 ;H$Cq' I  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 BD6!,  
adjusted profit 经调整的利润；调整后的利润 H`[FC|RYyE  
adjusted surplus 经调整的盈余额；调整后的盈余额 |$.?(FZYu  
adjusted value 经调整的价值；调整后的价值 {R$`YWk  
adjustment 调整；修订；理算〔保险〕 +h)"m/mE  
adjustment centre 调剂中心 LpHGt]|D  
adjustment lag 调整过程的时间差距；调整时差 o)Q4+njT@  
adjustment mechanism 调整机制 XY0kd&N8  
adjustment of loss 亏损调整 3 98)\3o  
adjustment process 调整过程；调整程序 ;W0J  
adjustment range 调整幅度 0'&C5v'  
administered exchange rate 受管制汇率 g%2G=gR$?z  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ra^</o/  
administration expenses 行政费用 2BY|Cp4R  
administration fee 手续费；行政费 b"g^Jm! j  
administration in bankruptcy 破产管理 MmJMx  
administration order 遗产管理令 3Vu}D(PJ  
administrator 管理人；遗产管理人 UMcM&yu-  
administrator of the estate 遗产管理人 3s\UU2yr  
admission of debt 债项承认书 ]0i[=  
admission of proof 接纳债权证明 Vjs2Yenx  
advance 放贷款项；垫付款项；预支款项；预付款项 %<
i sdvF  
advance account 暂支帐目；预付款帐户 b:1B >  
advance compensation 预付补偿金 2%/F`_XbP  
advance from shareholder 股东垫款 O:]']' /  
advance pending reimbursement 预支以待日后付还 1N/4W6  
advanced economy 先进经济体系 ? Fqh i  
advancement 预付；预付财产 /%YW[oY{V  
advances warrant 垫款令 ]36SF5<0r  
advancing 贷出
v]JET9hY  
adverse balance 逆差 <5Vf3KoC&  
adverse exchange 逆汇 BKFO^  
advertisement addressed to shareholders 在报章刊登的致股东通告 81RuNs]  
advice for collection 托收通知书 aru2H6  
advice of drawing 提款通知书；汇票通知书 g5BL"Dn  
advice of payment 付款通知 r*HSi.'21  
Advisory Committee [Securities and Futures Commission] cT(nKHL  
谘询委员会〔证券及期货事务监察委员会〕 Gm+D1l i  
Advisory Committee on Diversification 经济多元化谘询委员会 r$<!?Z  
affidavit 誓章；遗产申报誓章 -J
]?M  
affidavit of no receipt 述明无收款的誓章 0GMb?/
  
affiliate 联号；联营公司；附属公司 }3 /io0"D  
affiliated company 附属公司；联号；联营公司 J~x]~}V&  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 HoBx0N9\2  
affordability 负担能力 rpk8  
African Development Bank [AfDB] 非洲开发银行 GTs,?t16/  
after-acquired property 事后取得的财产 mtUiO p  
after-hours dealing 市后交易 COi15( G2  
after-tax profit 税后盈利；税后利润；税后溢利 V7$ m.P#uM  
agency agreement 代理协议 5N9Cd[4  
agency expenses 代理机构的开支 1@Ba7>%'  
agency fee 代理费 jLFaf#G]  
Agency Law 《代理法》 ;&lXgC^*  
agent 代理人；承销人 (~|)Gmq2  
agent of company 公司代理人 NK-}[!f  
agent's fee 代理人费；经纪费 P, x"![6  
aggregate 总计；总数；总体数字 \t{iyUx
Y  
aggregate amount 总款额；总额 6@aH2+4+  
aggregate assets and liabilities 总体资产与负债 IO7z}![V;  
aggregate at constant price 按固定价格计算的总体数字 lB}?ey  
aggregate demand 总需求
:7@[=n
  
aggregate gross position 总持仓量 tFcQ.1  
aggregate limit 总限额 mjOxmwo  
aggregate of salaries tax 合计薪俸税 %<~EwnoT  
aggregate performance 总体表现；总体业绩 03?ADjO  
aggregate supply 总体供应 ~U+<
JC Z  
aggregate surplus 总盈余 T
T/=0^"  
aggregate total 整体总额 [KUkv  
aggregate value 总值；合计价值 5ncW s)  
aggregated basis 合计基准 P]"@3Z&w  
aggregated net chargeable income 合计应课税入息实额 mq{Z Q'  
aggregation 合并计算；合计；总和 9#H0|zL  
aggregation of incomes of husband and wife 夫妇入息合并计算  7]@M  
aggregation of property 财产的总和 Wz^;:6F  
agio 差价；贴水 ]:ca=&>  
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》 `LH9@Z{  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [\F:NLjiUy  
《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》 -0uGzd+m*  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0MT?}D&TL  
《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》 H!NGY]z*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment n4?;!p<F  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 .KYs5Qu  
agreement for a settlement 授产协议 *3^7'^j<  
agreement for assignment 转让协议 Ym%#"  
agreement for sale 售卖协议；买卖协议 oCwep^P(v  
agreement for sale and purchase 买卖协议 w2$ L;q  
agreement for the payment of interest 支付利息协议 x~l"'qsK  
agreement for the repayment of money 还款协议 e?\Od}Hbw  
agreement of reinsurance 再保险协议 0"-H34M<D  
Agricultural Bank of China 中国农业银行 D_\HX9  
air passenger departure tax 飞机乘客离境税 SdufI_'B  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 AsS~TLG9p  
airport tax 机场税 'bv(T2d~~  
alcohol duty 酒精税 4o''C |ND  
alienation 让与；让渡；转让 .yzXw8~S  
alimony 生活费；赡养费
:wzbD,/M  
All Ordinaries Index [AOI] 所有普通股指数 W9Us I  
all risks 全险；综合险 XW'7  
All Sales Record for Stock Market 《股票市场成交报告》 ~+
\A4BW  
Allied Capital Resources Limited 新联财务有限公司 (3,7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2AqcabI9  
allocation letter 拨款信件 9U9ghWH8  
allocation of fund 分配款项；预留款项 h1)+QLI  
allocation of profit 利润分配；溢利分配 +vFqHfmP  
allocation warrant 拨款令 AB!({EIi  
allotment 分配；配股 T5@t_D>8  
allotment notice 股份配售通知；配股通知 KJn 3&7  
allotment of shares 股份分配 aSm</@tO&  
allowable 可获宽免；免税的 WnQ'I=E#~  
allowable business loss 可扣除的营业亏损 w6 Y+Y;,'f  
allowable expenses 可扣税的支出 8}z PDs  
allowance 免税额；津贴；备抵；准备金 .>`7d=KT  
allowance for debts 债项的免税额 EZQ!~  
allowance for depreciation by wear and tear 耗损折旧免税额 q9(O=7O]-  
allowance for funeral expenses 殡殓费的免税额 5W{|?l{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 s5b<KQ.  
allowance for repairs and outgoings 修葺及支出方面的免税额 !/F-EJOH6C  
allowance to debtor 给债务人的津贴 b9f5  
alteration of capital 资本更改 Mc  
alternate trustee 候补受托人 JjAO9j%  
amalgamation 合并 }WQ:Rmi  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ZZL%5{w_  
ambit of charges 征税范围；收费范围 Y\H4.$V  
amended valuation 经修订的估值 Yv*i69"  
American Commodities Exchange 美国商品交易所 6yaWxpW  
American Express Bank Limited 美国运通银行 4
[0.M  
American Stock Exchange 美国证券交易所 )sEAPIka  
amortization 摊销 a(U/70j  
amount due from banks 存放银行同业的款项 /[3!kW  
amount due from banks abroad 存放海外银行同业的款项 QK~>KgVi  
amount due from holding companies 控股公司欠款 I#yd/d5^  
amount due from local banks 存放本港银行同业的款项 wS2N,X/Y  
amount due to banks 银行同业的存款 u<@ 55k  
amount due to banks abroad 海外银行同业的存款 V6<Ki  
amount due to holding companies 控股公司存款 !OH'pC5  
amount due to local banks 本港银行同业的存款 5OFb9YX  
amount due to outport banks 外埠银行同业的存款 t5p#g<$  
amount for note issue 发行纸币的款额 "MT{t><  
amount of bond 担保契据的款额 m<9W#
 
amount of consideration 代价款额 ,g)9ZP.F  
amount of contribution 供款数额 w68VOymD/  
amount of indebtedness 负债款额 I>3G"[t
 
amount of principal of the loan 贷款本金额 RML'C:1  
amount of rates chargeable 应征差饷数额 lce~6}  
amount of share capital 股本额 3~0Xe  
amount of sums assured 承保款额 YAF0I%PYU  
amount of variation 变动幅度 [h :FJ  
amount of vote 拨款数额 ^X0<ZI  
amount payable 应付款额 )n
|:9hc  
amount receivable 应收款额 HcQ{ok9u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~"}-cl,  
analysis 分析 8u;l<^<  
ancillary risk 附属风险 rmR7^Ycv/  
annual account 周年帐目；周年帐目报表；年度决算；年结 a50{gb#  
annual accounting date 年结日期 zc,fJM  
annual allowance 每年免税额；年积金；年度津贴；年津 &sWqSS  
annual balance 年度余额 U#,2et6  
annual disposable income 每年可动用收入 ;U}lh~e11  
annual estimates 周年预算 31YzTbl[H  
annual fee 年费 )Cyrs~  
annual general meeting 周年大会 }QG6KJh_%  
annual growth rate 年增率；每年增长率 HHoh//(\  
annual long-term supplement 长期个案每年补助金 vD}y%}  
annual pensionable emolument 可供计算退休金的年薪 UTmX"Li  
annual report 年报 ?exV:OKLb  
Annual Report on the Consumer Price Index 《消费物价指数年报》 yZA}WTGe  
annual return 周年报表；周年申报表；每年报税表格 3Xf}vdgdM$  
Annual Return Rules 《周年报表规则》 q
^goi1  
annual review of consumer prices 每年消费物价回顾 ; >.>vLF  
annual roll-forward basis 逐年延展方式 P",~8Aci(  
annual salary 年薪 M.!U;U<?  
annual statement 年度报表；年度决算表 kY4riZnm  
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 ?OvtR:hC  
annuitant 年金受益人 LYavth`@h  
annuity 年金 9)T;.O  
annuity contract 年金合约
hMeE@Q0  
annuity on human life 人寿年金 $xlI"-(  
antecedent debt 先前的债项 OZLU>LU  
ante-dated cheque 倒填日期支票 MBDu0 [c  
anticipated expenditure 预期开支 SukRJvi  
anticipated net profit 预期纯利 RNp3lXf O  
anticipated revenue 预期收入 #th^\pV  
anti-inflation measure 反通货膨胀措施 6#.z:_  
anti-inflationary stance 反通货膨胀立场 e/F=5_Io  
apparent deficit 表面赤字 &kRkOjuk  
apparent financial solvency 表面偿债能力 +`_%U7p(  
apparent partner 表面合伙人 O^4:4tRpt  
application for personal assessment 个人入息课税申请书 #ra:^9;Es:  
application of fund 资金应用 AXz'=T}{  
application to release as liquidator and to destruct the books of accounts and documents )5)S8~Oc  
申请免除清盘人职务及毁灭帐簿与文件 B]InOlc47  
appointed actuary 委任精算师 +!dIEt).U  
appointed auditor 委任核数师；委任审计师 (PE"_80Z  
appointed trustee 委任的受托人 pvP|.sw5G  
appointer 委任人 vXRfsv y  
apportioned pro rata 按比例分摊 !2tZ@ p|  
apportionment 分配；分摊 nXk<DlTws  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^ ,U9N  
apportionment formula 分摊方程式 VL&E2^*E  
apportionment of estate duty 遗产税的分摊 "M6:)h9jV  
appraisal 估价；评估 xhj A!\DS  
appreciable growth 可观增长 >Ex\j?  
appreciable impact 显着影响 u0#q)L8  
appreciable increase 可观增长 2|kx:^D p  
appreciation 增值；升值 r^VH [c@c  
appreciation against other currencies 相对其他货币升值 hf8=r5j=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eB<R@a|?S  
appreciation tax 增值税 .& B_\*  
appropriation 拨款；拨用；拨付 J/M1#sE  
appropriation account 拨款帐目 FSIV\ u  
Appropriation Bill 拨款法案 d1D{wZ3g  
appropriation-in-aid system 补助拨款办法 4)*8&  
approved assets 核准资产 [^P25K  
approved basket stock 认可一篮子证券 iAbtv^fn  
approved budget 核准预算 73rr"> 9#0  
approved charitable donation 认可慈善捐款 S3`zB?7,  
approved charitable institution 认可慈善机构 ke
2'?,f  
approved currency 核准货币；认可货币 {1>V~e8t  
approved estimates 核准预算 `\(Fax  
approved estimates of expenditure 核准开支预算 7?qRY9Qu  
approved overseas insurer 核准海外保险人 uf^"Y3  
approved overseas trust company 核准海外信托公司 89U<9j   
approved pooled investment fund 核准汇集投资基金 P+wV.pF|  
approved provident fund scheme 认可公积金计划 /^ hB6_'D  
approved provision 核准拨款 yfnqu4Cn  
approved redeemable share 核准可赎回股份 <hkg~4EKc  
approved regional stock 认可地区性证券 ~:D
}L   
approved retirement scheme 认可退休金计划 }>6=(!  
approved subordinated loan 核准附属贷款 ,/C<GFae  
arbitrage 套戥；套汇；套利 Se%FqI  
arbitrageur 套戥者；套汇者 j^"Z^TEBT  
arbitrary amount 临时款项 _hMMm6a|  
arrangement 措施；安排；协定 qi.|oL9p  
arrears 欠款 O+@"l$;N  
arrears of pay 欠付薪酬 {Fta4D_1N  
arrears of revenue 逾期未收税款；逾期未收的帐项 d/+sR@\  
articles of association 组织章程；组织细则；组织章程细则 T""X~+{Z@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5 b( [1*  
ascertainment of profit 确定利润 \vs,$h  
"Asia Clear" “亚洲结算系统” L8Z[Ly+_  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 1%G<gbHpI  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 <:W]uT  
Asian Development Fund [ADF] 亚洲发展基金 WhMr'l/e  
Asian dollar bond 亚洲美元债券 #^"\WG7{  
Asian dollar market 亚洲美元市场 E#URTt:&>  
Asian dollar rate 亚洲美元利率 #'mb9GWD3  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 KxqT5`P&  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 !O-q13\Y  
asked price 沽盘；喊价；索价；卖方报价 Ultx|qU  
assessable income 应评税入息 z%Op_Ddp  
assessable loss 应评税亏损 <=/v%VXPm  
assessable profit 应评税利润 tV9BVsN  
assessable value 应评税值 $Ud-aRlD  
assessed profit 估定利润 @ZK#Y){  
assessed value 经评估价值 $M@
SZknm  
assessment 评税；评定；估价；评税单 p)(mF"\8=  
assessment number 评税编号；估价编号 o 4L9Xb7=G  
assessment of additional tax 补加税评税 \( LKLlam  
assessment of performance 业绩评估；实绩评价 \_#0Z+pX  
Assessor 评税主任 WOZf4X`[  
asset price bubbles 资产价格泡沫 n6ETWjP  
asset-backed securities 具资产保证的证券 \5BI!<  
assets accretion 资产增值 >&f .^p  
assets and liabilities 资产与负债 2[}^ zTtA  
assets betterment statement 资产递增表；资产改进表 9TjAEeU  
assets lending 实物放款；有抵押贷款 .Kv>*_
_-Q  
assets of the company passing on the death 死者去世时转移的公司资产 c (O+s/  
assets pledged as security for liabilities 用作负债抵押的资产 {:$0j|zL1  
assets portfolio 资产投资组合 ..X efNbl  
assets price 资产价格 ~Us1F=i_Q  
assets quality 资产质素 v(3nBZHv_!  
assets realization 资产变现 yK+76\} I  
assets refinancing arrangement 资产再集资安排 =3?t%l;n  
assets securitization 资产证券化 t48(,  
assets situated outside Hong Kong 在香港以外地方的资产 wO@b=1j  
assets stripping 削减资产；拆卖资产 5r.\maW  
assets value 资产值 y,tA~  
assignee 承让人 H'-Fv!l?  
assignment 转让；转让书；转让契 e!UR
j\*  
assignment of interest 权益转让 X's-i!  
assignment of letters patent and trade mark 专利证书及商标转让 VHsuC$3W  
assignment of property 物业转让；物业转让书 c2Ua!p(c  
assignment right 转让权 I1=YSi;A  
assignor 转让人 >G92k76G  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 m0t5oO  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 WW2VW-Hk  
associate member 附属会员 4f~CG r  
associated body corporate 相联法人团体 !T@>Ld:  
associated company 相联公司；联属公司 b#FN3AsR  
associated corporation 相联法团 v1?P$f*g  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] m=k(6  
公认会计师公会〔英国〕 !ge,]@/  
Association of Futures Exchange Brokers 香港期货经纪协会 %@'9<i8o  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 +V4BJ/H  
association of underwriters 承保人组织 W78Z<Vm  
assumption of control 接管 WZ&/l 65J  
assurance 担保；保险；转易；转易书 |j&u2DM~#m  
assurance of interest 权益的转易 'D#}ce)s#  
at 19XX price 按一九ＸＸ年价格计算 vQ^a7  
at a discount 按赔价计算；按贴水价格计算；打折扣 Por
BB7iL  
at a premium 按溢价计算；按升水价格计算 &STgj|t_  
at call 通知付款；按通知 O?L_9L*  
at constant market price 按固定市价计算 ' jR83A*  
at constant price 按固定价格计算
d~tG#<^`  
at cost 按成本计算 k[R/RhHQ,  
at current market price 按当时市价计算；按现时市价计算 zkYlIUD  
at current price 按当时价格计算；按现时价格计算 g-U'{I5F  
at factor cost 按要素成本计算；按生产要素成本计算 7Av/ZS  
at money-of-the-day price 按付款当日价格计算 Mc oHV]x  
at or better 按指定或较佳价位〔买卖指令〕 p+
@Wh3  
at par 按面值计算；平价 )p4o4aM  
at sight 见票即付 a"&@G=M@d  
at the close 按收市盘 "tBdz V  
at the opening 按开市盘 e2*0NT^R  
attestation 见证；见证条款 &_HSrU  
at-the-money option 平价期权 W}EI gVHs  
attorney 受权人；受托代表人 r.** z j  
attornment 新拥有人承认书 @g(N!n~  
attributable profit 可归属利润  HUr;ysw  
attributable share value 可归属股份价值 64z9Yr@  
Auckland Stock Exchange 奥克兰证券交易所 L.$9ernVY  
auction 拍卖 M.zS +  
auctioneer 拍卖商 ;'!U/N;-  
audit 审计；核数 2x{@19w)C  
Audit Commission 审计署 =
H.l/'/Z  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] z11;r]VI  
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〕
S,fMGKcq  
audit review 帐目审查 Za}*6N=?*  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 .+]e9mV  
audited account 审计帐目；经审计的帐目 *E+2E^B  
audited annual account 经审计的周年帐目 }O
J*o  
audited balance sheet 经审计的资产负债表 @=h%;"  
auditor 核数师；核数主任；审计师 - y{*U1[  
auditor's certificate 核数师证明书；审计师证明书 >~_y\  
auditor's report 核数师报告；审计师报告 9G` 2t~%  
Aussie bond 澳元债券 "zc@(OA[z  
austerity budget 紧缩预算 $TU=^W)X  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 d?GfT$1  
Australia All Ordinaries Index 澳洲所有普通股票指数 \v44Vmfz  
Australian Dollar [AUD] 澳元 nS"K dPM  
Australian Options Market 澳大利亚期权市场 o<1
e-  
Australian Securities Commission 澳洲证券事务监察委员会 GBzC<e#  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 s+(%N8B  
Australian Stock Exchange 澳大利亚证券交易所 TDBWYppM  
Austrian Schilling [ATS] 奥地利先令 BWFl8 !_X  
authentication 认证；鉴证 /p~"?9b[ i  
authority to purchase 委托购买证；委购书 \)eHf 7H  
authorization 认可；核准；授权；授权书 ~0w7E0DE[  
authorization by direction 指示授权 J5)e 7  
authorization by instruction 指令授权 91r9RG>  
authorization by warrant 令状授权 9"52b9U  
authorization of unit trust 单位信托的认可 D-9zg\\'`  
authorized agent 指定代理人 W:O<9ZbQ_  
authorized capital 法定资本 ~:b bV6YO  
authorized clerk 出市员 }X$vriW  
authorized dealer 认可交易商 v:B_%-GfOA  
authorized financial institution 认可财务机构 $SSE\+|3  
authorized fund 认可基金 pRx^O F(3  
authorized fund house 获授权的基金公司；认可基金公司 OOQfa#~k  
authorized institution 认可机构 au9r)]p-  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 >aW|W!.  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 il<D e]G  
authorized insurer 获授权保险人；获认可承保人 \#1!qeF  
authorized investment 特准投资项目 nL5Gr:SLo  
authorized person 获授权人 *=ftg&  
authorized representative 获授权代表 `)\_  
authorized share capital 法定股本 z@>z.d4  
automated quotation system 自动报价系统 #bUWF|zfT  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ZLy
J  
自动交易系统〔香港期货交易所有限公司〕 =rl/l8|P  
automatic adjustment mechanism 自动调整机制 y$r^UjJEO  
automatic adjustment system 自动调整系统 MG>g?s
'!  
Automatic Clearing House 自动票据交换所 t;Jt
+k~  
automatic exchange rates accumulation system 自动化汇率累集系统 IJ!]1fXy+  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 |xZDc6HDW  
automatic teller machine [ATM] 自动柜员机 33J}AK^FE  
autopay 自动转帐 C,n]9  
available assets 可用资产 ogs9obbZ!  
available fiscal reserve 现存财政储备 Jc~^32  
available profit 可用利润 yiQke   
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 v\rOs+.s  
average 平均；平均数；海损 uEWWY t  
average basic salary 平均基本薪金 +cvz  
average consumer expenditure 平均消费开支；一般消费开支 GsqR8n=  
average cost 平均成本 vVc:[i
  
average cost of land production 增辟土地平均成本 Z{+h~?63  
average daily turnover 平均每日成交额 g-pDk*|I,Q  
average daily wage rate 平均每日工资率
&FHE(7}/#  
average expenditure pattern 平均开支模式 4U<'3~RN  
average growth rate 平均增长率 <]/`#Xgh  
average net fixed assets 固定资产平均净值 K_{x y#H  
average of relatives 相对价格平均数 %=/Y~ml?  
average price 平均价格 vNLf)B  
average propensity to consume 平均消费倾向；一般消费倾向 8V_ ]}W  
average propensity to save 平均储蓄倾向；一般储蓄倾向 fpM4q  
average rate 平均率 U(-9xp+  
average revenue 平均收入；平均收益 BS;rit:  
average stock 平均库存；平均存货 |~8\{IcZ  
average yearly rent 平均年租 '97)c7E  
avoidance of double taxation 避免双重课税 LnZ*,>1Z  
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 &|%z!x6f  
-2v|d]3qG  
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