一些有用的会计术语(也不知道发的地方对不对)A

A: 6]b"n'G  
A share Ａ股；甲类股份 oL@-<;zKO  
abatement of tax 减税；减扣免税额 \uOM,98xS  
ABN AMRO Bank N.V. 荷兰银行 '_G\_h}5  
above-the-line expenditure 线上项目支出；经常预算支出 q k^FyZ<  
above-the-line receipt 线上项目收入；经常预算收入 I;t@wbY,  
ABSA Asia Limited 南非联合亚洲有限公司 tJ6@Ot  
absolute change 绝对数值变更 H

KrENk  
absolute expenditure 实际开支 :,0(aB  
absolute guideline figure 绝对准则数字 ~r.R|f]IQ  
absolute interest 绝对权益 (L*GU7m;  
absolute order of discharge 绝对破产解除令 jXE:aWQht  
absolute profit margin 绝对利润幅度 !.,wg'\P  
absolute value 实值；绝对值 Njg$~30  
absolutely vested interest 绝对既得权益 I@KM2KMN  
absorbed cost 已吸收成本；已分摊成本 g4h{dFb|_  
absorption 吸收；分摊；合并 CK7([>2  
absorption rate 吸收率；摊配率；分摊率 xUdGSr50  
ACB Finance Limited 亚洲商业财务有限公司 0qJ (RB  
acceptable form of reciprocity 合理的互惠条件 :>fT=$i@  
acceptable rate 适当利率；适当汇率 =:s`C,l.4  
acceptance agreement 承兑协议 US ALoe  
acceptance for honour 参加承兑 ;
nBf  
acceptor 承兑人；接受人；受票人 o4kLgY !Q  
acceptor for honour 参加承兑人 &" t~d}Rg  
accident insurance 意外保险 nXRa_M(z8  
Accident Insurance Association of Hong Kong 香港意外保险公会 L5FOlzn  
accident insurance scheme 意外保险计划 [_'A(.  
accident year basis 意外年度基准 6#+&/ "*  
accommodation 通融；贷款 |ky40[C  
accommodation bill 通融票据；空头票据 Z&n[6aV'F  
accommodation party 汇票代发人 F<I*?${[  
account balance 帐户余额；帐户结余 ;98&5X\u<  
account book 帐簿 [nO3%7t@  
account collected in advance 预收款项 031"D*W'i  
account current book 往来帐簿 {Ge{@1  
account of after-acquired property 事后取得的财产报告 UN.;w3`Oc  
account of defaulter 拖欠帐目 {1Ra|,;  
account payable 应付帐款 (+|+ELfqW  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 5I2,za&e  
account receivable 应收帐款 src9EeiV  
account receivable report 应收帐款报表 oFU:]+.+D  
account statement 结单；帐单；会计财务报表 WVa%<  
account title 帐户名称；会计科目 Zt!#KSF7%  
accountant's report 会计师报告 YbP @  
Accountant's Report Rules 会计师报告规则 Rs<q^w]  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Qfn:5B]tI  
Accounting Arrangements 《会计安排》 #<*.{"T  
accounting basis 会计基础 s?EQ  
accounting by Official Receiver 破产管理署署长呈交的帐目 -O *_+8f  
Accounting Circular 《会计通告》 t<Acq07  
accounting class 会计类别 e3 v^j$  
accounting date 记帐日期；会计结算日期 72sqt5C]  
accounting for money 款项核算 2o?j{K  
Accounting Officer 会计主任 U80=
f2  
accounting period 会计报告期；会计期 ,j*9)  
accounting policy 会计政策；会计方针 i=Qy?aU?  
accounting practice 会计惯例 WEj{2+  
accounting principle 会计准则 J 4gtm"2)  
accounting record 会计记录 uy hh"[  
accounting report 会计报告 ;gZ ^c]\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 vkE`T5??  
Accounting Society of China 中国会计学会 d~u=,@FK  
accounting statement 会计报表 i&:SWH=  
accounting system 会计制度；会计系统 x []ad"R  
accounting transaction 会计事项；帐务交易 @ 8H$  
accounting treatment 会计处理 |c/=9Bb  
accounting year 会计年度 *-9i<@|(U^  
accretion 增值；添加 u4Nh_x8\Nr  
accrual 应计项目；应累算数目 F=Bdgg9s  
accrual basis 应计制；权责发生制 @Y/&qpo$#W  
accrual basis accounting 应计制会计；权责发生制会计 2#.s{
Bv  
accrue 应累算；应计 %P0  
accrued benefit 应累算利益 0&,D&y%  
accrued charges 应计费用 hQ@k|3=Re  
accrued cumulative preference share dividend 应累算的累积优先股股息 t.9s49P  
accrued expenses 应累算费用 XH?//.q  
accrued interest payable 应付利息；应计未付利息 unFRfec{  
accrued interest receivable 应收利息；应计未收利息 ircF3P>a?  
accrued right 累算权益 a}%f+`z  
accruing profit 应累算的利润 sq2:yt  
accumulated fiscal reserve 累积财政储备 /2Wg=&H  
accumulated profit 累积利润；滚存溢利 `7=$I~`  
accumulated reserve 累积储备 AmF[#)90P  
accumulation of surplus income 累积收益盈余 vu+g65"  
acquired assets 既得资产 x &R9m,  
acquisition 收购；购置；取得 QR&e~rks  
acquisition cost 购置成本 _^BA;S@  
acquisition expenses 购置费用 ^K<3_D>1>  
acquisition of 100% interest 收购全部股权 "/zgh  
acquisition of control 取得控制权 b{<?E };%  
acquisition of fixed assets 购置固定资产 YCDH0M  
acquisition of shell “买壳” SI!A?34  
acquisition price 收购价 |P>
7C  
act of God 天灾 #sw4)*v  
acting partner 执事合伙人 v.(dOIrX  
active market 买卖活跃的市场；交投畅旺的市场；旺市 sE[`x^1'8  
active partner 积极参与的合伙人 n2K1X!E$  
active trading 交投活跃 d=vuy   
actual circulation 实际流通 G<7M;vRvP  
actual cost 实际成本 f}bq  
actual expenditure 实际开支；实际支出 r84^/+"T  
actual income 实际入息；实际收入；实际收益 ~lo43$)^  
actual market 现货市场 C+TB>~Gv`  
actual price 现货价；实际价格 Y%?S:&GH  
actual profit 实际利润 `q36`Wn  
actual quotation 实盘；实际价位；实际报价 'f<N7%eZ  
actual year basis 按实际年度计算 s\;/U|P_  
actuals 实货 w0~%,S  
actuarial investigation 精算调查 @R5^J{T  
actuarial principle 精算原则 e\V -L_  
actuarial report 精算师报告 2Xe1qzvo  
Actuarial Society of Hong Kong 香港精算学会 BH0m[9nU;  
actuarial valuation 精算师估值 i#la'ICwJ  
actuary 精算师 QCb
D^  
ad referendum agreement 暂定协议；有待覆核的协定 %R>n5m  
ad valorem duty 从价税；按值征税 1Vu#:6%  
ad valorem duty system 从价税制 ,-Hj  
ad valorem fee 从价费 "Pwa}{  
ad valorem tariff 从价关税 WML--<dU  
additional allowance 额外免税额 C-y MWr  
additional amount for unexpired risk 未过期风险的额外款额 ~q3O,bb{  
additional assessable profit 补加应评税利润 OyO]; Yk  
additional assessment 补加评税 Rn?JMM]  
additional commitment 额外承担 FaeKDbLJr  
additional commitment vote 额外承担拨款 iN&oSpQ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 vaB ql(?'2  
additional dependent parent allowance 供养父母额外免税额 4 . 7X*1  
additional provision 额外拨款 F@?-^ E@  
additional stamp duty 附加印花税 inaO{ny y  
additional tax 补加税罚款；补加税款 Rf!v{\  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 UH MJ(.Wa-  
adjudged bankrupt 被裁定破产 "J"=<_?  
adjudicated bankrupt 裁定破产人 (m R)o&Y%,  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 -$:;en?  
adjudication of bankruptcy 裁定破产；宣告破产 (,h2qP-;ud  
adjudication of insolvency 裁定无力偿还债务 w1tM !4r  
adjusted actual 经调整的实数；调整后的实数 zP44 Xhz  
adjusted current assets 经调整的流动资产；调整后的流动资产
G%I .u  
adjusted figure 经调整的数字；调整后的数额 ]Kt@F0U<o  
adjusted liabilities 经调整的负债；调整后的负债 osXEzr(  
adjusted loss 经调整的亏损；调整后的亏损 {5Bj*m5  
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 q}t]lD %C  
adjusted profit 经调整的利润；调整后的利润 @:?[R&`  
adjusted surplus 经调整的盈余额；调整后的盈余额 d^=)n-!T  
adjusted value 经调整的价值；调整后的价值 tu}!:5xi  
adjustment 调整；修订；理算〔保险〕 xE8?%N U  
adjustment centre 调剂中心 "K(cDVQ  
adjustment lag 调整过程的时间差距；调整时差 ^s{Ff+]W  
adjustment mechanism 调整机制 0#WN2f, <:  
adjustment of loss 亏损调整 ?b+Y])SJK  
adjustment process 调整过程；调整程序 ~P'.R.e  
adjustment range 调整幅度 4gen,^Ij  
administered exchange rate 受管制汇率 ^.6yzlY  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 {IgH0+z  
administration expenses 行政费用 $eFMn$o  
administration fee 手续费；行政费 ;M.Q=#;E  
administration in bankruptcy 破产管理 0OM^,5%8  
administration order 遗产管理令 M=raKb?F  
administrator 管理人；遗产管理人 4 eLZ  
administrator of the estate 遗产管理人 1b3 a(^^E  
admission of debt 债项承认书 vW
 &G\L  
admission of proof 接纳债权证明 9E
^!i  
advance 放贷款项；垫付款项；预支款项；预付款项 g[(@@TiG  
advance account 暂支帐目；预付款帐户 .aT@'a{F  
advance compensation 预付补偿金 K;6#v%  
advance from shareholder 股东垫款 qTJ0}F  
advance pending reimbursement 预支以待日后付还 M#gxiN  
advanced economy 先进经济体系 "%Ok3Rvv  
advancement 预付；预付财产 ." xP{  
advances warrant 垫款令 m8L *LB  
advancing 贷出 KM;H '~PZi  
adverse balance 逆差 A^,E~Z!x  
adverse exchange 逆汇 jc"sPrv5  
advertisement addressed to shareholders 在报章刊登的致股东通告 (}39f  
advice for collection 托收通知书 4J5zSTw  
advice of drawing 提款通知书；汇票通知书 &b|Ro
PV  
advice of payment 付款通知 x#`p.sfVo  
Advisory Committee [Securities and Futures Commission] Z9DfwWI2nu  
谘询委员会〔证券及期货事务监察委员会〕 N)"8CvQL  
Advisory Committee on Diversification 经济多元化谘询委员会 [_JdV(]$  
affidavit 誓章；遗产申报誓章 n
0lOq  
affidavit of no receipt 述明无收款的誓章 *<sc[..)  
affiliate 联号；联营公司；附属公司 Oz6$u  
affiliated company 附属公司；联号；联营公司 |N`0
G.#  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 dNgA C){w  
affordability 负担能力 -W9DH^EL<  
African Development Bank [AfDB] 非洲开发银行 Nud =K'P=  
after-acquired property 事后取得的财产 b WNa6x  
after-hours dealing 市后交易 Sh(ys*y>  
after-tax profit 税后盈利；税后利润；税后溢利 V| V9.  
agency agreement 代理协议 rC!O}(4t%$  
agency expenses 代理机构的开支 VFf;|PHS  
agency fee 代理费 M)#9Q=<  
Agency Law 《代理法》 qob!AU|  
agent 代理人；承销人 OWibmX
 
agent of company 公司代理人 ms0V1`  
agent's fee 代理人费；经纪费 _]zX W  
aggregate 总计；总数；总体数字 tM]Gu?6  
aggregate amount 总款额；总额 3JGrJ!x  
aggregate assets and liabilities 总体资产与负债 D\_nqx9O  
aggregate at constant price 按固定价格计算的总体数字 3WP\
MM  
aggregate demand 总需求 BI?, 3  
aggregate gross position 总持仓量 G[ U5R?/  
aggregate limit 总限额 
R>0[w$  
aggregate of salaries tax 合计薪俸税 SEM?vQ 0"}  
aggregate performance 总体表现；总体业绩 HTYyX(ya  
aggregate supply 总体供应 h,$CJdDY]  
aggregate surplus 总盈余 %e]G]B%  
aggregate total 整体总额 HDV-qYD|O~  
aggregate value 总值；合计价值 R5ra*!|L)  
aggregated basis 合计基准 7<)H?;~;  
aggregated net chargeable income 合计应课税入息实额 )xy>:2!#Y  
aggregation 合并计算；合计；总和 S'!&,Dxq^  
aggregation of incomes of husband and wife 夫妇入息合并计算 \(pwHNSafk  
aggregation of property 财产的总和 > '=QBW  
agio 差价；贴水 B2kZ_4rB  
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》 u9 &$`N_G  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment t}k:wzZ@  
《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》 b@C
jnAZ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment f,yl'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》 W+a/>U  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment #HgNwM  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 "Vq= Ph
 
agreement for a settlement 授产协议 UE^o}Eyg  
agreement for assignment 转让协议 =Q<VU/  
agreement for sale 售卖协议；买卖协议 aM $2lR])J  
agreement for sale and purchase 买卖协议 Z 0
1A~_  
agreement for the payment of interest 支付利息协议 O4X03fUx  
agreement for the repayment of money 还款协议 ]B )nN':  
agreement of reinsurance 再保险协议 c?CD;Pk  
Agricultural Bank of China 中国农业银行 >>T7;[h  
air passenger departure tax 飞机乘客离境税 jVnTpa!A  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{
3
 
airport tax 机场税 S%MDQTM  
alcohol duty 酒精税 HVus\s\&y%  
alienation 让与；让渡；转让 MU$tX  
alimony 生活费；赡养费 u~OlJ1V  
All Ordinaries Index [AOI] 所有普通股指数 T!,5dt8L  
all risks 全险；综合险 ,;t:x|{%  
All Sales Record for Stock Market 《股票市场成交报告》 _]*YSeh=  
Allied Capital Resources Limited 新联财务有限公司 JxinfWk  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 B}TY+@  
allocation letter 拨款信件 i6HRG\9nU  
allocation of fund 分配款项；预留款项 ow \EL  
allocation of profit 利润分配；溢利分配 e$s&B!qJ  
allocation warrant 拨款令 `"65 _?B i  
allotment 分配；配股 ^"7-`<J  
allotment notice 股份配售通知；配股通知 ;J|t-$Z  
allotment of shares 股份分配 Az@@+?,%Y  
allowable 可获宽免；免税的 X[$h &]  
allowable business loss 可扣除的营业亏损 4tm%F\Izy  
allowable expenses 可扣税的支出 tn$TyCzckW  
allowance 免税额；津贴；备抵；准备金 z6U'"T"a  
allowance for debts 债项的免税额 ~u$cX1M  
allowance for depreciation by wear and tear 耗损折旧免税额 !U% |pa  
allowance for funeral expenses 殡殓费的免税额 1\( N,'h  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [TA.|7&  
allowance for repairs and outgoings 修葺及支出方面的免税额 #Gi`s?  
allowance to debtor 给债务人的津贴 `T*Y1@FV  
alteration of capital 资本更改 *{VC<<`  
alternate trustee 候补受托人 cRs.@U\{R\  
amalgamation 合并 </;e$fh`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0s-K oz  
ambit of charges 征税范围；收费范围 9xbT?$^  
amended valuation 经修订的估值 ;)h?P.]  
American Commodities Exchange 美国商品交易所
:oy2mi;  
American Express Bank Limited 美国运通银行 {x
g=Ym)  
American Stock Exchange 美国证券交易所 We$ n  
amortization 摊销 :PBFFL
e  
amount due from banks 存放银行同业的款项 xw
o*kFg  
amount due from banks abroad 存放海外银行同业的款项 wKi#5k2  
amount due from holding companies 控股公司欠款 iN8[^,2H|  
amount due from local banks 存放本港银行同业的款项 ZY8.p  
amount due to banks 银行同业的存款 )!0}<_2  
amount due to banks abroad 海外银行同业的存款 SLEOcOAmD  
amount due to holding companies 控股公司存款 Evj%$7H1L1  
amount due to local banks 本港银行同业的存款 SAq.W"ri  
amount due to outport banks 外埠银行同业的存款 eikZ~!@  
amount for note issue 发行纸币的款额 eW 4[2Q  
amount of bond 担保契据的款额 60|PVsmDm  
amount of consideration 代价款额 .<?7c!ho  
amount of contribution 供款数额 ;@S'8  
amount of indebtedness 负债款额 s``a{ HZ  
amount of principal of the loan 贷款本金额 ]0T*#U/P  
amount of rates chargeable 应征差饷数额 2&*#k  
amount of share capital 股本额 %ud-3u52M8  
amount of sums assured 承保款额 W#U|;@"  
amount of variation 变动幅度 kk`K;`[tB  
amount of vote 拨款数额 <O=0^V  
amount payable 应付款额 l| uiC%T  
amount receivable 应收款额 Rw `ezC#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Wi=zu[[qc  
analysis 分析 mTsyVji8  
ancillary risk 附属风险 [_%u5sc-y  
annual account 周年帐目；周年帐目报表；年度决算；年结 X~&8^?  
annual accounting date 年结日期 $yi:0t8t  
annual allowance 每年免税额；年积金；年度津贴；年津 G0!6rDu2,  
annual balance 年度余额 Jf4` 2KN\  
annual disposable income 每年可动用收入 DNZ,rL:h  
annual estimates 周年预算 b4wT3  
annual fee 年费 }&+,y<>   
annual general meeting 周年大会 _*UI}JtlS  
annual growth rate 年增率；每年增长率 {Y5@SIyE  
annual long-term supplement 长期个案每年补助金 B`)sc ~u  
annual pensionable emolument 可供计算退休金的年薪 !2Ompcr1  
annual report 年报 mC@v,"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 H0&wn#);6R  
annual return 周年报表；周年申报表；每年报税表格 &-FG}|*4M  
Annual Return Rules 《周年报表规则》 =c\(]xX  
annual review of consumer prices 每年消费物价回顾 %
J-:%i
 
annual roll-forward basis 逐年延展方式 "7EK{6&jQ  
annual salary 年薪 4G:~|N.{p  
annual statement 年度报表；年度决算表 R"XycXn_$  
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 KWDH 35  
annuitant 年金受益人 muXP5MO  
annuity 年金 c

h%zu%;f  
annuity contract 年金合约 +x

{o
 
annuity on human life 人寿年金 >}f!. i  
antecedent debt 先前的债项 gdD|'h  
ante-dated cheque 倒填日期支票 oUsfO-dET^  
anticipated expenditure 预期开支 7:F0?l*  
anticipated net profit 预期纯利 EGI$=Y  
anticipated revenue 预期收入 HqsqUS3[  
anti-inflation measure 反通货膨胀措施 [2xu`HT02  
anti-inflationary stance 反通货膨胀立场 9Vq  
apparent deficit 表面赤字 w=?nD6Xhz  
apparent financial solvency 表面偿债能力 ?i_
/f}.K  
apparent partner 表面合伙人 }Ifa5Lq)  
application for personal assessment 个人入息课税申请书 Z[VrRT,\c  
application of fund 资金应用 0xDn!  
application to release as liquidator and to destruct the books of accounts and documents }%}$h2
:  
申请免除清盘人职务及毁灭帐簿与文件 v/xlb&Xx  
appointed actuary 委任精算师 U}:+Hz9
  
appointed auditor 委任核数师；委任审计师 93D
}0kp  
appointed trustee 委任的受托人 5JaLE5-  
appointer 委任人 DqY"N]  
apportioned pro rata 按比例分摊 2He R1m<  
apportionment 分配；分摊 Hd;NvNS  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9c4p9b!  
apportionment formula 分摊方程式 >lM/\HO2  
apportionment of estate duty 遗产税的分摊 U"|1@W#  
appraisal 估价；评估 =D0d+b6  
appreciable growth 可观增长 ;;i419  
appreciable impact 显着影响 m$W2E.-$'#  
appreciable increase 可观增长 DM v;\E~D  
appreciation 增值；升值 zmZU"eWp)  
appreciation against other currencies 相对其他货币升值 E> pr})^w  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^L.I9a#]  
appreciation tax 增值税 `+(n+QS _  
appropriation 拨款；拨用；拨付 bxPa|s?  
appropriation account 拨款帐目 {q$U\y%Rq  
Appropriation Bill 拨款法案 w5y.kc;  
appropriation-in-aid system 补助拨款办法 e8):'Cb   
approved assets 核准资产 J V}
7c$_  
approved basket stock 认可一篮子证券 8IL5:7H8  
approved budget 核准预算 v -)<nox  
approved charitable donation 认可慈善捐款 <(TAA15Xol  
approved charitable institution 认可慈善机构 #t1? *4.p  
approved currency 核准货币；认可货币 jTqJ(M}L  
approved estimates 核准预算 i
ndbg d  
approved estimates of expenditure 核准开支预算 @I
1*b>X~<  
approved overseas insurer 核准海外保险人 b(mZ/2,B  
approved overseas trust company 核准海外信托公司 < ~CY?  
approved pooled investment fund 核准汇集投资基金 4J`-&05O  
approved provident fund scheme 认可公积金计划 K)x6F15r  
approved provision 核准拨款 nm\f$K>Pg  
approved redeemable share 核准可赎回股份 q("l?'  
approved regional stock 认可地区性证券 Am3j:|>*  
approved retirement scheme 认可退休金计划 rZ.=Lq  
approved subordinated loan 核准附属贷款 Z%ZOAu&p  
arbitrage 套戥；套汇；套利 )CoFRqz<h  
arbitrageur 套戥者；套汇者 um]N]cCD`  
arbitrary amount 临时款项 nTsV>lQY,  
arrangement 措施；安排；协定 WxD$k3U  
arrears 欠款 `0W"[BY  
arrears of pay 欠付薪酬 i@P=*lLD  
arrears of revenue 逾期未收税款；逾期未收的帐项 D->E&#  
articles of association 组织章程；组织细则；组织章程细则 fh_:ung  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 H/[(T%]o  
ascertainment of profit 确定利润 1Zk1!> ?  
"Asia Clear" “亚洲结算系统” 1$# r)S[*  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 NE`;=26c  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 tjV63`LD  
Asian Development Fund [ADF] 亚洲发展基金 v@2?X4n  
Asian dollar bond 亚洲美元债券 He4q-\ht  
Asian dollar market 亚洲美元市场 @o@SU"[?_  
Asian dollar rate 亚洲美元利率 SK/}bZ;f  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 t3}_mJ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 #,lbM%a  
asked price 沽盘；喊价；索价；卖方报价 MwD+'5   
assessable income 应评税入息 &{WEtaXaa  
assessable loss 应评税亏损 7 v3%dCvf  
assessable profit 应评税利润 aB G*  
assessable value 应评税值 z,C>Rh9Id  
assessed profit 估定利润 b;;y|H  
assessed value 经评估价值 6,CK1j+tZ  
assessment 评税；评定；估价；评税单 V^D1:9i  
assessment number 评税编号；估价编号 xPT$d,~"  
assessment of additional tax 补加税评税 cbou1Ei   
assessment of performance 业绩评估；实绩评价 uVZm9Sp  
Assessor 评税主任 JKp@fQT *  
asset price bubbles 资产价格泡沫 Cu$`-b^y  
asset-backed securities 具资产保证的证券 jMR9E@>~E  
assets accretion 资产增值 ]+^4Yq>2  
assets and liabilities 资产与负债 {Xpjm6a7  
assets betterment statement 资产递增表；资产改进表 \(f82kv  
assets lending 实物放款；有抵押贷款 ]Zay9jD}c-  
assets of the company passing on the death 死者去世时转移的公司资产 {az LtTh  
assets pledged as security for liabilities 用作负债抵押的资产 OB(~zUe.R  
assets portfolio 资产投资组合 DVs$3RL  
assets price 资产价格 ?|2m0~%V=  
assets quality 资产质素 m^0*k|9+G  
assets realization 资产变现 ?~}8^~3  
assets refinancing arrangement 资产再集资安排 3\<(!yY8  
assets securitization 资产证券化 )086u8w )y  
assets situated outside Hong Kong 在香港以外地方的资产 bX`]<$dr3  
assets stripping 削减资产；拆卖资产 xU.Ymq& 5  
assets value 资产值 aeLIs SEx  
assignee 承让人 v"sU87+  
assignment 转让；转让书；转让契 MS|1Q@S9  
assignment of interest 权益转让 ;''S};  
assignment of letters patent and trade mark 专利证书及商标转让 \FO 4A  
assignment of property 物业转让；物业转让书 }?GeU Xhy  
assignment right 转让权 j\.pS^+  
assignor 转让人 ^=cXL  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 /xA`VyH
O  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 h*[sV  
associate member 附属会员 W89J]#v)k  
associated body corporate 相联法人团体 .d)H2X  
associated company 相联公司；联属公司 wE <PXBl\b  
associated corporation 相联法团 M@.?l
=1X  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] :e_yOT}}  
公认会计师公会〔英国〕 lQ.3_{"s  
Association of Futures Exchange Brokers 香港期货经纪协会 <&M5#:
u  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 99q$>nx,w  
association of underwriters 承保人组织 ,n5 [Y)  
assumption of control 接管 &
19z|Id  
assurance 担保；保险；转易；转易书 ON_GD"  
assurance of interest 权益的转易 ]=0D~3o3  
at 19XX price 按一九ＸＸ年价格计算 +w3k_^X9c  
at a discount 按赔价计算；按贴水价格计算；打折扣 x4_FG{AIu  
at a premium 按溢价计算；按升水价格计算 7 Uu  
at call 通知付款；按通知 |TBKsx8  
at constant market price 按固定市价计算 v}z{OB  
at constant price 按固定价格计算 }<P%W~  
at cost 按成本计算 6ozBU^n  
at current market price 按当时市价计算；按现时市价计算 w$I$xup  
at current price 按当时价格计算；按现时价格计算 ~Oj-W6-+&,  
at factor cost 按要素成本计算；按生产要素成本计算 +qF,XJ2  
at money-of-the-day price 按付款当日价格计算 @(tiPV  
at or better 按指定或较佳价位〔买卖指令〕 ==7=1QfP  
at par 按面值计算；平价 8\Z/mU*4  
at sight 见票即付 O~#OVFJ9=  
at the close 按收市盘 g5&,l  
at the opening 按开市盘 dI8y}EbE~  
attestation 见证；见证条款 f9E.X\"  
at-the-money option 平价期权 bzMs\rj\  
attorney 受权人；受托代表人 MdNV3:[\  
attornment 新拥有人承认书 oxqD/fY  
attributable profit 可归属利润 dG]s_lb9H  
attributable share value 可归属股份价值 kmL~H1qd  
Auckland Stock Exchange 奥克兰证券交易所 +Mh9Jf  
auction 拍卖 {[B`q  
auctioneer 拍卖商 iuq%Q\0@w  
audit 审计；核数 b{JxTT}03  
Audit Commission 审计署 Sh5SOYLz  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 0l%|2}a  
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〕 ] yXrD`J!  
audit review 帐目审查 G Q+g.{c  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 w.0]>/C  
audited account 审计帐目；经审计的帐目 m`ab5<%Gn  
audited annual account 经审计的周年帐目 (V~
PYf%  
audited balance sheet 经审计的资产负债表 {?'c|\n Li  
auditor 核数师；核数主任；审计师 G9\@&=  
auditor's certificate 核数师证明书；审计师证明书 lhV'Q]s@6  
auditor's report 核数师报告；审计师报告 &5wM`  
Aussie bond 澳元债券 R_DZJV O  
austerity budget 紧缩预算 oG;;='*  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 %8GY`T:^  
Australia All Ordinaries Index 澳洲所有普通股票指数 s%qK<U4@;Q  
Australian Dollar [AUD] 澳元 ]+0I8eerd  
Australian Options Market 澳大利亚期权市场 thSo,uGlW  
Australian Securities Commission 澳洲证券事务监察委员会 )wYbcH  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 e_pyjaY!s  
Australian Stock Exchange 澳大利亚证券交易所 M}6? |ir  
Austrian Schilling [ATS] 奥地利先令 B\!.o=<h  
authentication 认证；鉴证 u>-!5=D8  
authority to purchase 委托购买证；委购书 jG3i )ALx  
authorization 认可；核准；授权；授权书 r*l:F{  
authorization by direction 指示授权 Aa/lKiiz  
authorization by instruction 指令授权 AU +2'  
authorization by warrant 令状授权 s8N\cOd#i  
authorization of unit trust 单位信托的认可 #(NkbJ5ka  
authorized agent 指定代理人 BK:S:  
authorized capital 法定资本 _-I0f##.  
authorized clerk 出市员 @=[S
sS  
authorized dealer 认可交易商 )TcW.d6  
authorized financial institution 认可财务机构 $r=Ud >  
authorized fund 认可基金 `5Qo*qx  
authorized fund house 获授权的基金公司；认可基金公司 4 p(KdYc  
authorized institution 认可机构 
OW<5,h  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 d<v>C-nk%  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ]jS+ItL@  
authorized insurer 获授权保险人；获认可承保人 k/#& ]8(  
authorized investment 特准投资项目 =w!14@W  
authorized person 获授权人 BqKh&m  
authorized representative 获授权代表 sf5koe  
authorized share capital 法定股本 az]S&\i7T  
automated quotation system 自动报价系统 ='cr@[~i  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 4RqOg1  
自动交易系统〔香港期货交易所有限公司〕 DNaU mz  
automatic adjustment mechanism 自动调整机制 UujFZg[-P9  
automatic adjustment system 自动调整系统 NN W*  
Automatic Clearing House 自动票据交换所 OC]_b36v  
automatic exchange rates accumulation system 自动化汇率累集系统 6!n%SUt  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 b1;80P/:D  
automatic teller machine [ATM] 自动柜员机 ^4yFLqrC  
autopay 自动转帐 GZ];U]_  
available assets 可用资产 daZY;_{"o  
available fiscal reserve 现存财政储备 A%s"WSx,  
available profit 可用利润 vx_v/
pD  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 >p 7e6%  
average 平均；平均数；海损 { O*maE"  
average basic salary 平均基本薪金 i=<N4Vx  
average consumer expenditure 平均消费开支；一般消费开支 n'JwT! A  
average cost 平均成本 U>^-Db
]  
average cost of land production 增辟土地平均成本 ukr a)>Y[|  
average daily turnover 平均每日成交额  3y?ig2  
average daily wage rate 平均每日工资率 r=+r5k"`  
average expenditure pattern 平均开支模式 H{P"$zj`l  
average growth rate 平均增长率 M+ gYKPP  
average net fixed assets 固定资产平均净值 'qhA4W9  
average of relatives 相对价格平均数 jn#  
average price 平均价格 ,g$N  
average propensity to consume 平均消费倾向；一般消费倾向 ET`;TfqM  
average propensity to save 平均储蓄倾向；一般储蓄倾向 xXu/CGzG  
average rate 平均率 s Hu~;)  
average revenue 平均收入；平均收益 4PEJ}BW  
average stock 平均库存；平均存货 7oDr`=q1]r  
average yearly rent 平均年租 e}e\*BL  
avoidance of double taxation 避免双重课税 HzT"{N9  
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 Au"[2cG  
vGC^1AM  
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