一些有用的会计术语(也不知道发的地方对不对)A

A: 4Qdg t*  
A share Ａ股；甲类股份 6-3l6q  
abatement of tax 减税；减扣免税额 ty78)XI  
ABN AMRO Bank N.V. 荷兰银行 bYtF#Y  
above-the-line expenditure 线上项目支出；经常预算支出 hCmOSDym  
above-the-line receipt 线上项目收入；经常预算收入 a-3~HH  
ABSA Asia Limited 南非联合亚洲有限公司 UW+I 8\^  
absolute change 绝对数值变更 3EyN"Lvp{o  
absolute expenditure 实际开支 2d._X$fx7  
absolute guideline figure 绝对准则数字 &^<94l  
absolute interest 绝对权益 -b{*8(d<I  
absolute order of discharge 绝对破产解除令 gor6c3i  
absolute profit margin 绝对利润幅度 x!< C0N>?z  
absolute value 实值；绝对值 lY1m%  
absolutely vested interest 绝对既得权益 ESO(~X+  
absorbed cost 已吸收成本；已分摊成本 =y':VIVJC  
absorption 吸收；分摊；合并 gQ?k}D  
absorption rate 吸收率；摊配率；分摊率 pK3cg|}  
ACB Finance Limited 亚洲商业财务有限公司 6+It>mnR  
acceptable form of reciprocity 合理的互惠条件 5}m2D='  
acceptable rate 适当利率；适当汇率 .Ybm27Dk  
acceptance agreement 承兑协议 ~7ArH
9k.  
acceptance for honour 参加承兑 {<GsM  
acceptor 承兑人；接受人；受票人 !yxb<  
acceptor for honour 参加承兑人 {5to;\.  
accident insurance 意外保险 pS%Az)3RZ  
Accident Insurance Association of Hong Kong 香港意外保险公会 f5G17: Q  
accident insurance scheme 意外保险计划 #C+0m`  
accident year basis 意外年度基准 GL/\uq  
accommodation 通融；贷款 PY^Yx$t9  
accommodation bill 通融票据；空头票据 @1>83-p"X  
accommodation party 汇票代发人 Kg.E~  
account balance 帐户余额；帐户结余 nhIITfJJ  
account book 帐簿 9Kqr9U--v  
account collected in advance 预收款项 =Xp3UNXg  
account current book 往来帐簿 tHGK<rb  
account of after-acquired property 事后取得的财产报告 8^^al!0K~  
account of defaulter 拖欠帐目 mU3UQ j  
account payable 应付帐款 ^|8cS0dK]Q  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 B^6P6,  
account receivable 应收帐款 rOcfPLJi0  
account receivable report 应收帐款报表 GxvVh71zP  
account statement 结单；帐单；会计财务报表 )X@(>b{  
account title 帐户名称；会计科目 .z
_^_@qdm  
accountant's report 会计师报告 PKwx)! Rz  
Accountant's Report Rules 会计师报告规则 r2
Q"NVw  
accounting and auditing procedure 会计与审计程序；会计与核数程序 J)R2O4OEd  
Accounting Arrangements 《会计安排》 o?b"B+#  
accounting basis 会计基础 uU<Yf5  
accounting by Official Receiver 破产管理署署长呈交的帐目 @50Js3R1q  
Accounting Circular 《会计通告》 `dj/Uk  
accounting class 会计类别 /knt5  
accounting date 记帐日期；会计结算日期 4gYP .h:,  
accounting for money 款项核算 LIR2B"3F  
Accounting Officer 会计主任 >z(6ADq  
accounting period 会计报告期；会计期 Vbwbc5m}  
accounting policy 会计政策；会计方针 |5O%@  
accounting practice 会计惯例 g'mkhF(  
accounting principle 会计准则 HVC\(h,)i  
accounting record 会计记录 M]6=Rxq1:E  
accounting report 会计报告  6E  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 V,>#!zUv  
Accounting Society of China 中国会计学会
w("jyvV[C  
accounting statement 会计报表 "Uyw
7  
accounting system 会计制度；会计系统 K[ylyQ1  
accounting transaction 会计事项；帐务交易 ']qC,;2  
accounting treatment 会计处理 |o+vpy  
accounting year 会计年度 .d.7D ]Yn  
accretion 增值；添加 1Og9VG1^  
accrual 应计项目；应累算数目 a5&wS@) ;  
accrual basis 应计制；权责发生制 #!<x|N?_<  
accrual basis accounting 应计制会计；权责发生制会计 bjR&bIA:  
accrue 应累算；应计 ^6Xio6W  
accrued benefit 应累算利益 GA;E (a  
accrued charges 应计费用 Ue8_Q8q5  
accrued cumulative preference share dividend 应累算的累积优先股股息 ma-|L3 #  
accrued expenses 应累算费用 ;T/' CD  
accrued interest payable 应付利息；应计未付利息 &*0!${B  
accrued interest receivable 应收利息；应计未收利息 ,PY<AI^59  
accrued right 累算权益 hR. EZ|.  
accruing profit 应累算的利润 L:'Y#VI{  
accumulated fiscal reserve 累积财政储备 I2zSoQ1P  
accumulated profit 累积利润；滚存溢利 tl#hCy  
accumulated reserve 累积储备 KnbP@!+c  
accumulation of surplus income 累积收益盈余 bG\1<:6B  
acquired assets 既得资产 =lV
frna  
acquisition 收购；购置；取得 mTcLocx  
acquisition cost 购置成本 Th"7p:SE?  
acquisition expenses 购置费用 Wmp\J3  
acquisition of 100% interest 收购全部股权 FmnA+fA  
acquisition of control 取得控制权 9WBDSx_(Q  
acquisition of fixed assets 购置固定资产 sX@e1*YE_  
acquisition of shell “买壳” D@\97t+  
acquisition price 收购价 76c}Rk^  
act of God 天灾 /wIZ '  
acting partner 执事合伙人 ,kLeK{  
active market 买卖活跃的市场；交投畅旺的市场；旺市 _&yQW&vH#  
active partner 积极参与的合伙人 A~h8 >zz*  
active trading 交投活跃 slw^BK3t  
actual circulation 实际流通 W&rjJZY6  
actual cost 实际成本 L9G=+T9  
actual expenditure 实际开支；实际支出 K)^.96{/@  
actual income 实际入息；实际收入；实际收益 3fBq~Q  
actual market 现货市场 `L:wx5?  
actual price 现货价；实际价格 {!x-kF
_  
actual profit 实际利润 po{f*}gas]  
actual quotation 实盘；实际价位；实际报价 :@Q_oyWE8  
actual year basis 按实际年度计算 d'DS7F(c{  
actuals 实货 Ih"f98lV  
actuarial investigation 精算调查 ?5Lom#^  
actuarial principle 精算原则 8whjPn0  
actuarial report 精算师报告 SUx\
qz)  
Actuarial Society of Hong Kong 香港精算学会 GT'%HmQI  
actuarial valuation 精算师估值 .llAiv  
actuary 精算师 s;$ eq);  
ad referendum agreement 暂定协议；有待覆核的协定 y<B "  
ad valorem duty 从价税；按值征税 `t#C0  
ad valorem duty system 从价税制 zYH6+!VBH#  
ad valorem fee 从价费 ;9b?[G  
ad valorem tariff 从价关税 pQW^lqwZ:6  
additional allowance 额外免税额 6:QJ@j\  
additional amount for unexpired risk 未过期风险的额外款额 y*_g1q$  
additional assessable profit 补加应评税利润 HaLEQ73  
additional assessment 补加评税 UlQ}   
additional commitment 额外承担 SkN^ytKE  
additional commitment vote 额外承担拨款 VRMlr.T+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Ik~5j(^E-  
additional dependent parent allowance 供养父母额外免税额 8CMI\yk  
additional provision 额外拨款 NW^}u~-f  
additional stamp duty 附加印花税 C$rZn%dp(  
additional tax 补加税罚款；补加税款 !'n+0  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 OhIUm4=|$  
adjudged bankrupt 被裁定破产 Br-
bUoua  
adjudicated bankrupt 裁定破产人 {T.
$xiR  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 T*LbZ"A  
adjudication of bankruptcy 裁定破产；宣告破产 x4fLe5xv  
adjudication of insolvency 裁定无力偿还债务 ]+,Z()  
adjusted actual 经调整的实数；调整后的实数 :90DS_4  
adjusted current assets 经调整的流动资产；调整后的流动资产 ?c(f6p?%  
adjusted figure 经调整的数字；调整后的数额 IHf A;&b  
adjusted liabilities 经调整的负债；调整后的负债 +Hv%m8'0|  
adjusted loss 经调整的亏损；调整后的亏损 EYMwg
_  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 LvE|K&R|  
adjusted profit 经调整的利润；调整后的利润 TlAY=JwW  
adjusted surplus 经调整的盈余额；调整后的盈余额 J6\<>5A?  
adjusted value 经调整的价值；调整后的价值 \:^$ZBQr<n  
adjustment 调整；修订；理算〔保险〕 W._vikR  
adjustment centre 调剂中心 ])0&el3-  
adjustment lag 调整过程的时间差距；调整时差 g'hBs D1'  
adjustment mechanism 调整机制 <@e6zQG  
adjustment of loss 亏损调整 W9.ZhpM  
adjustment process 调整过程；调整程序 v
Ppbm  
adjustment range 调整幅度 (r:WG!I,  
administered exchange rate 受管制汇率 o"TEmZUP  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 x4Eq5"F7}  
administration expenses 行政费用 >P+V!-%#  
administration fee 手续费；行政费 B.|2w  
administration in bankruptcy 破产管理 hF!yp7l;  
administration order 遗产管理令 r=8]Ub[  
administrator 管理人；遗产管理人 R3%T}^;f  
administrator of the estate 遗产管理人 &<k)W  
admission of debt 债项承认书 ]TqcV8Q~  
admission of proof 接纳债权证明 cXtL3T+  
advance 放贷款项；垫付款项；预支款项；预付款项 CSwNsFDR%  
advance account 暂支帐目；预付款帐户 pO=bcs8Z  
advance compensation 预付补偿金 UV@<55)K  
advance from shareholder 股东垫款  LBw,tP  
advance pending reimbursement 预支以待日后付还 ,T"(97"  
advanced economy 先进经济体系 fJC)>doM  
advancement 预付；预付财产 ]!0 BMZmf  
advances warrant 垫款令 hW _NARA  
advancing 贷出 1b* dC;<  
adverse balance 逆差 k$3.FO"  
adverse exchange 逆汇 irgjq/&d  
advertisement addressed to shareholders 在报章刊登的致股东通告 j3sUZg|d  
advice for collection 托收通知书 hTH"jAC+  
advice of drawing 提款通知书；汇票通知书 7s>d/F3*  
advice of payment 付款通知 (;C_>EL&u  
Advisory Committee [Securities and Futures Commission] A7~)h}~   
谘询委员会〔证券及期货事务监察委员会〕 'HPw5 L  
Advisory Committee on Diversification 经济多元化谘询委员会 S3btx9y{  
affidavit 誓章；遗产申报誓章 B~yD4^  
affidavit of no receipt 述明无收款的誓章 ]:m*7p\uk  
affiliate 联号；联营公司；附属公司 mS!/>.1[  
affiliated company 附属公司；联号；联营公司 !Z<Z"R/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 m6+2rD  
affordability 负担能力 g
d#  
African Development Bank [AfDB] 非洲开发银行 {l\v J#r:  
after-acquired property 事后取得的财产 FSc730rM  
after-hours dealing 市后交易 ^ chlAQz(  
after-tax profit 税后盈利；税后利润；税后溢利 $5%tGFh  
agency agreement 代理协议 + +D(P=4hi  
agency expenses 代理机构的开支 C@hnT<e  
agency fee 代理费 q35%t61Lc  
Agency Law 《代理法》 8Bo'0  
agent 代理人；承销人 nLdI>c9R  
agent of company 公司代理人 =xai 7iM  
agent's fee 代理人费；经纪费 - uliND  
aggregate 总计；总数；总体数字 h, +2Mc<  
aggregate amount 总款额；总额 oV,>u5:B  
aggregate assets and liabilities 总体资产与负债 cf@:rHB}  
aggregate at constant price 按固定价格计算的总体数字 kf&id/|
  
aggregate demand 总需求 )Ky0q-W  
aggregate gross position 总持仓量 >:KPvq!0  
aggregate limit 总限额 ~cU,3g  
aggregate of salaries tax 合计薪俸税 _EjS(.e/=  
aggregate performance 总体表现；总体业绩 f^m8 4o'  
aggregate supply 总体供应 *RN*Bh|$  
aggregate surplus 总盈余 w}oH]jVKL6  
aggregate total 整体总额 k. px  
aggregate value 总值；合计价值 c>=[|F{{e  
aggregated basis 合计基准 tGv4 S\  
aggregated net chargeable income 合计应课税入息实额 S WYiI  
aggregation 合并计算；合计；总和 &eK8v]|"W  
aggregation of incomes of husband and wife 夫妇入息合并计算 a+r0@eFLc  
aggregation of property 财产的总和 \HTXl]  
agio 差价；贴水 QP[w{T  
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》 5FH#)  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 0#XZ_(@%  
《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》 d=H C;T)  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment W#-M|  
《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》 rw8db'  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }g>&l.2X  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 0'RSl~QvqS  
agreement for a settlement 授产协议 V&)-u(s_S/  
agreement for assignment 转让协议 xqM R[W\x  
agreement for sale 售卖协议；买卖协议 vIz~B2%x  
agreement for sale and purchase 买卖协议 jNrGsIY$  
agreement for the payment of interest 支付利息协议 )jCAfdnCs  
agreement for the repayment of money 还款协议 !3?HpR/nV  
agreement of reinsurance 再保险协议 *<s|WLMG  
Agricultural Bank of China 中国农业银行 %hcY [F<  
air passenger departure tax 飞机乘客离境税 E]_sl/`{od  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 d}ue/hdw  
airport tax 机场税 jJ|O]v$N  
alcohol duty 酒精税 >(~;V;
 
alienation 让与；让渡；转让 C
!~&c7  
alimony 生活费；赡养费 GZ*cV3Y`&  
All Ordinaries Index [AOI] 所有普通股指数 NWv1g{M  
all risks 全险；综合险 *jf (TIU  
All Sales Record for Stock Market 《股票市场成交报告》 0u-'{6  
Allied Capital Resources Limited 新联财务有限公司 5 EDGl  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 @/B&R^aVZ  
allocation letter 拨款信件 CbI[K|  
allocation of fund 分配款项；预留款项 mi<V(M~p  
allocation of profit 利润分配；溢利分配 g^4'42UX  
allocation warrant 拨款令 /R 2:Js  
allotment 分配；配股 /u>")f  
allotment notice 股份配售通知；配股通知 AdR}{:ia  
allotment of shares 股份分配 z9'ME   
allowable 可获宽免；免税的 <EJ}9`
t  
allowable business loss 可扣除的营业亏损 z.P) :Er  
allowable expenses 可扣税的支出 vMj"%  
allowance 免税额；津贴；备抵；准备金 *%\z#Bje@  
allowance for debts 债项的免税额 XQHvs{Po  
allowance for depreciation by wear and tear 耗损折旧免税额 NR^z!+oSR  
allowance for funeral expenses 殡殓费的免税额 DHgEhf]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ([tbFI}A  
allowance for repairs and outgoings 修葺及支出方面的免税额 j`='SzVloW  
allowance to debtor 给债务人的津贴 (A/V(.!  
alteration of capital 资本更改 ^hR
os  
alternate trustee 候补受托人 MU%C_d%.  
amalgamation 合并 N1+%[Uh9)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [bH6>{3u  
ambit of charges 征税范围；收费范围 "4oY F:h  
amended valuation 经修订的估值 W@JmG`Sy  
American Commodities Exchange 美国商品交易所 |*i0h`a  
American Express Bank Limited 美国运通银行 kImS'i{A  
American Stock Exchange 美国证券交易所 vfcj,1  
amortization 摊销 Nt'(JAZ;  
amount due from banks 存放银行同业的款项 QV4{=1A  
amount due from banks abroad 存放海外银行同业的款项 yzgDdAM  
amount due from holding companies 控股公司欠款 pDrM8)r
 
amount due from local banks 存放本港银行同业的款项 Y!Wz7 C  
amount due to banks 银行同业的存款 >N{K)a  
amount due to banks abroad 海外银行同业的存款 (9{)4[3MAG  
amount due to holding companies 控股公司存款 '8}*erAg  
amount due to local banks 本港银行同业的存款 +tES:3Pi  
amount due to outport banks 外埠银行同业的存款 W`C2zbC  
amount for note issue 发行纸币的款额 ZG
H2  
amount of bond 担保契据的款额 ZlUd^6|:3  
amount of consideration 代价款额 ~OAST  
amount of contribution 供款数额 0!eZ&.h?4  
amount of indebtedness 负债款额 NoV)}fX$X8  
amount of principal of the loan 贷款本金额 @s b\0}  
amount of rates chargeable 应征差饷数额 b'3w.%^  
amount of share capital 股本额 5BN!uUkm+  
amount of sums assured 承保款额 "z1\I\ ^  
amount of variation 变动幅度 {I&>`?7.  
amount of vote 拨款数额 wm=!tx\`k  
amount payable 应付款额 4 B"tz!  
amount receivable 应收款额 Y?{L:4cRX  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 OjCTTz
 
analysis 分析
Dny5X.8  
ancillary risk 附属风险 FI`][&]V  
annual account 周年帐目；周年帐目报表；年度决算；年结 2bPrND\P=  
annual accounting date 年结日期 t$m268m~  
annual allowance 每年免税额；年积金；年度津贴；年津 Cb%?s  
annual balance 年度余额 4@&8jZ)a  
annual disposable income 每年可动用收入 kXFgvIpg<  
annual estimates 周年预算 t,gKN^P_  
annual fee 年费 vSb$gl5H  
annual general meeting 周年大会 l&R~I6^E  
annual growth rate 年增率；每年增长率 -R?~Yysd7K  
annual long-term supplement 长期个案每年补助金 WZOi,  
annual pensionable emolument 可供计算退休金的年薪 !_3RdS  
annual report 年报 rwWs\~.H  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ODyK/Q3  
annual return 周年报表；周年申报表；每年报税表格 H~Xi;[{7  
Annual Return Rules 《周年报表规则》 'vq-~y5^#  
annual review of consumer prices 每年消费物价回顾 9%^q?S/Rv  
annual roll-forward basis 逐年延展方式 #2<.0@@ TI  
annual salary 年薪 5 ?~ ?8Hi  
annual statement 年度报表；年度决算表 "g;^R/sfq  
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 JL5 )  
annuitant 年金受益人 .bE+dA6:v  
annuity 年金 9+k7x,  
annuity contract 年金合约 hK5BOq!y  
annuity on human life 人寿年金 ;m`k#J?  
antecedent debt 先前的债项 L #c*)  
ante-dated cheque 倒填日期支票 klm
RU@D  
anticipated expenditure 预期开支 u/-ul  
anticipated net profit 预期纯利 KAVe~j"  
anticipated revenue 预期收入 ZV=O oLt,  
anti-inflation measure 反通货膨胀措施 8h  
anti-inflationary stance 反通货膨胀立场 9y"R,  
apparent deficit 表面赤字 -LI^(_  
apparent financial solvency 表面偿债能力 fTQRn  
apparent partner 表面合伙人 CT(VV6I\  
application for personal assessment 个人入息课税申请书 JR>#PJ,N-  
application of fund 资金应用 lf3QMr+  
application to release as liquidator and to destruct the books of accounts and documents ^NwXvp>7-  
申请免除清盘人职务及毁灭帐簿与文件 BV_rk^}Ur  
appointed actuary 委任精算师 1W*%}!&Gm  
appointed auditor 委任核数师；委任审计师 "|ZC2Zu<  
appointed trustee 委任的受托人 `}<x"f7.z  
appointer 委任人 /D2 cY>  
apportioned pro rata 按比例分摊 X!#rw= Q  
apportionment 分配；分摊 nW#UBtZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {8`V5:  
apportionment formula 分摊方程式 vcm66J.14  
apportionment of estate duty 遗产税的分摊 6^_:N1@  
appraisal 估价；评估 0$Rl78>(  
appreciable growth 可观增长 3Run.Gv\  
appreciable impact 显着影响 >#~!03  
appreciable increase 可观增长 6?GR+;/  
appreciation 增值；升值 c%,@O&o  
appreciation against other currencies 相对其他货币升值 r: Ij\YQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 t6m&+N  
appreciation tax 增值税 K`}8fU  
appropriation 拨款；拨用；拨付 www#.D%'U  
appropriation account 拨款帐目 ffDh0mDN  
Appropriation Bill 拨款法案 O)v?GQRj  
appropriation-in-aid system 补助拨款办法 JAEn 72  
approved assets 核准资产 ++{,1wY\  
approved basket stock 认可一篮子证券 N1dv}!/*.+  
approved budget 核准预算 BCUn[4Gp  
approved charitable donation 认可慈善捐款 ~\HGV+S!g}  
approved charitable institution 认可慈善机构 mIk8hA@B_  
approved currency 核准货币；认可货币 pHO,][VZ  
approved estimates 核准预算 e0rh~@E  
approved estimates of expenditure 核准开支预算 abAX)R'  
approved overseas insurer 核准海外保险人 vq(ElXTO  
approved overseas trust company 核准海外信托公司 )o4B^kq  
approved pooled investment fund 核准汇集投资基金 m3Ma2jLWC  
approved provident fund scheme 认可公积金计划 R1A|g=kF  
approved provision 核准拨款 W_JFe(=3,  
approved redeemable share 核准可赎回股份 W#^W1j>_G  
approved regional stock 认可地区性证券 04npY+1 8%  
approved retirement scheme 认可退休金计划 6d%V=1^F  
approved subordinated loan 核准附属贷款 _o,Mji|  
arbitrage 套戥；套汇；套利 $eqwn&$n  
arbitrageur 套戥者；套汇者 Lt8J^}kwl  
arbitrary amount 临时款项 CSu}_$wC#  
arrangement 措施；安排；协定 Z@i"/~B|4\  
arrears 欠款 ?7?hDw_Nk  
arrears of pay 欠付薪酬 St`3Z/|h  
arrears of revenue 逾期未收税款；逾期未收的帐项 "CH3\O\  
articles of association 组织章程；组织细则；组织章程细则 9|('*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "~:AsZ"7  
ascertainment of profit 确定利润
j*XhBWE?  
"Asia Clear" “亚洲结算系统” ^"  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 on0MhW  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 g+:Go9k!F  
Asian Development Fund [ADF] 亚洲发展基金 = ^NTHc^*  
Asian dollar bond 亚洲美元债券 PP1?UT=]  
Asian dollar market 亚洲美元市场 SAQ|1I#"/  
Asian dollar rate 亚洲美元利率 Ja`xG{~Y7i  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 s28t'  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 z+~klv3  
asked price 沽盘；喊价；索价；卖方报价 JI5%fU%O#n  
assessable income 应评税入息 [>MPM$9F-m  
assessable loss 应评税亏损 kuX{2h*`  
assessable profit 应评税利润
8gIf  
assessable value 应评税值 q
cWY8sYf  
assessed profit 估定利润 GE S_|[Q  
assessed value 经评估价值 W08rGY  
assessment 评税；评定；估价；评税单 F4R0A6HL  
assessment number 评税编号；估价编号 Q"(*SA+-|  
assessment of additional tax 补加税评税 AP:(/@K|  
assessment of performance 业绩评估；实绩评价 #'qDNY@w}  
Assessor 评税主任 gt>k]0  
asset price bubbles 资产价格泡沫 AuW-XK.  
asset-backed securities 具资产保证的证券 /%F}vW(!  
assets accretion 资产增值 cOa){&u  
assets and liabilities 资产与负债 ;Yr?"|  
assets betterment statement 资产递增表；资产改进表 q4xP<b^  
assets lending 实物放款；有抵押贷款
-u n
K;  
assets of the company passing on the death 死者去世时转移的公司资产 !yQ%^g`  
assets pledged as security for liabilities 用作负债抵押的资产 .@`5>_  
assets portfolio 资产投资组合 +9fQ YJBA  
assets price 资产价格 6[k7e!&  
assets quality 资产质素 SJai<>k h  
assets realization 资产变现
~c\iBk  
assets refinancing arrangement 资产再集资安排 x)0''}E~  
assets securitization 资产证券化 Rk$  
assets situated outside Hong Kong 在香港以外地方的资产 `P43O gA  
assets stripping 削减资产；拆卖资产 1Z_2s2`p  
assets value 资产值 :G8:b.  
assignee 承让人 a<W.}0ZY  
assignment 转让；转让书；转让契 25H=RTw  
assignment of interest 权益转让 W>'KE:!sp  
assignment of letters patent and trade mark 专利证书及商标转让 \&,{N_G#L.  
assignment of property 物业转让；物业转让书 VEGp!~D  
assignment right 转让权 PHh4ZFl]_I  
assignor 转让人 4R&e5!  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 8iwH^+h~  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 9Z^\b)x  
associate member 附属会员 }xb?C""q^q  
associated body corporate 相联法人团体 C.(<IcSG  
associated company 相联公司；联属公司 e9p!Caf~I-  
associated corporation 相联法团 Id<O/C  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 9H%dK^C  
公认会计师公会〔英国〕 t^|GcU]  
Association of Futures Exchange Brokers 香港期货经纪协会 a
i$s  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 sD{d8s[(  
association of underwriters 承保人组织 x4Wu`-4^  
assumption of control 接管 (p!w`MSv  
assurance 担保；保险；转易；转易书 mrGfu:r  
assurance of interest 权益的转易 F['%?+<3  
at 19XX price 按一九ＸＸ年价格计算 "wj~KbT
}&  
at a discount 按赔价计算；按贴水价格计算；打折扣 pkEx.R)  
at a premium 按溢价计算；按升水价格计算 Lz:Q6  
at call 通知付款；按通知 "59"HVV  
at constant market price 按固定市价计算 .qfU^AHA  
at constant price 按固定价格计算 `s|^  
at cost 按成本计算 '&<saqA  
at current market price 按当时市价计算；按现时市价计算 0o]T6
  
at current price 按当时价格计算；按现时价格计算 }Q-%ij2  
at factor cost 按要素成本计算；按生产要素成本计算 |rL#HG  
at money-of-the-day price 按付款当日价格计算 ?atHZLF  
at or better 按指定或较佳价位〔买卖指令〕 ,UATT]>  
at par 按面值计算；平价 XgPZcOzYB  
at sight 见票即付 C)(/NGf  
at the close 按收市盘 -40s  
at the opening 按开市盘 [+(fN  
attestation 见证；见证条款 eQ80Kf~  
at-the-money option 平价期权 /?B%,$~  
attorney 受权人；受托代表人 .gs:.X)TG9  
attornment 新拥有人承认书 "YoFUfaNg  
attributable profit 可归属利润 byN4?3F  
attributable share value 可归属股份价值 HbMD5(  
Auckland Stock Exchange 奥克兰证券交易所 x#jJ 0T  
auction 拍卖 Z,:}H6Mj9  
auctioneer 拍卖商 aFd87'^  
audit 审计；核数 CQh6;[\:  
Audit Commission 审计署 a(IZ2Zmr  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] /ULO#CN?;  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 a'|/=$  
audit review 帐目审查 4)].{Z4q  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @tVl8]y  
audited account 审计帐目；经审计的帐目 PD`EtkUnv  
audited annual account 经审计的周年帐目 ~=/.ZUQNX  
audited balance sheet 经审计的资产负债表 G`R_kg9$  
auditor 核数师；核数主任；审计师 mt]50}eK  
auditor's certificate 核数师证明书；审计师证明书 sHm:G_  
auditor's report 核数师报告；审计师报告 hO..
j  
Aussie bond 澳元债券 ?V$@2vBVX4  
austerity budget 紧缩预算 2UrE>_  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 3&5AbIZ  
Australia All Ordinaries Index 澳洲所有普通股票指数 sZ%wQqy~k  
Australian Dollar [AUD] 澳元 #/o1D^  
Australian Options Market 澳大利亚期权市场 yq
,%<%+  
Australian Securities Commission 澳洲证券事务监察委员会 @X]JMicJ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 [5wU0~>'  
Australian Stock Exchange 澳大利亚证券交易所 g<s;uRA4O9  
Austrian Schilling [ATS] 奥地利先令 w(UZmZb}  
authentication 认证；鉴证 uYMH5Om+i  
authority to purchase 委托购买证；委购书 4ad-'  
authorization 认可；核准；授权；授权书 R:Tv'I1-L  
authorization by direction 指示授权 Bt(U,nFB  
authorization by instruction 指令授权  R7ExMJw  
authorization by warrant 令状授权 gbu@&  
authorization of unit trust 单位信托的认可 Py~N.@(:1u  
authorized agent 指定代理人 ?Suv.!wfLl  
authorized capital 法定资本 3im2 `n  
authorized clerk 出市员 ?RU_SCp-  
authorized dealer 认可交易商 V u1|5  
authorized financial institution 认可财务机构 z.0!FUd  
authorized fund 认可基金 7YQ689"J6B  
authorized fund house 获授权的基金公司；认可基金公司 AN4(]_]  
authorized institution 认可机构 e*hCf5=-  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 e|Mw9DIW  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 e<-^  
authorized insurer 获授权保险人；获认可承保人 7U`8W\-  
authorized investment 特准投资项目 {!37w[s~  
authorized person 获授权人 [J+]1hCZ|  
authorized representative 获授权代表 *>J45U(6:  
authorized share capital 法定股本 dY'>'1>P 9  
automated quotation system 自动报价系统 `!7QegJa"  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] @2R+?2 j  
自动交易系统〔香港期货交易所有限公司〕 3?-2~s3gp  
automatic adjustment mechanism 自动调整机制 C.Re*;EI,  
automatic adjustment system 自动调整系统 f$]ttU U  
Automatic Clearing House 自动票据交换所 %\?Gzc_  
automatic exchange rates accumulation system 自动化汇率累集系统 ah|`),o(k  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ;%Rp=&J  
automatic teller machine [ATM] 自动柜员机 xT;j_'9U;  
autopay 自动转帐 Su/}OS\R  
available assets 可用资产 kYU!6t1  
available fiscal reserve 现存财政储备 iYb{qv_4  
available profit 可用利润 9<6Hs3|.!  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 *[0)]|r  
average 平均；平均数；海损 u,),kj<  
average basic salary 平均基本薪金 uW^W/S%'  
average consumer expenditure 平均消费开支；一般消费开支 n8 e4`-cY  
average cost 平均成本 XaR(~2  
average cost of land production 增辟土地平均成本 ]-tAgNzl%  
average daily turnover 平均每日成交额 V SUz+W  
average daily wage rate 平均每日工资率 OvtiFN^s'  
average expenditure pattern 平均开支模式 @d_;p<\l  
average growth rate 平均增长率 _~_6qTv-d  
average net fixed assets 固定资产平均净值 W!4xE  
average of relatives 相对价格平均数 Jej-b<HmQ  
average price 平均价格 8!VFb+  
average propensity to consume 平均消费倾向；一般消费倾向 C;.+ kE  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ~ZXAW~a}  
average rate 平均率 ~n`G>Oe3  
average revenue 平均收入；平均收益 9Qhk~^ngg  
average stock 平均库存；平均存货 ljRR{HOl  
average yearly rent 平均年租 Ehf3L |9  
avoidance of double taxation 避免双重课税 SWM6+i 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 Pw_[{LL  

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