一些有用的会计术语(也不知道发的地方对不对)A

A: >B2q+tA  
A share Ａ股；甲类股份 2w-51tqm  
abatement of tax 减税；减扣免税额 Hx\H $Y  
ABN AMRO Bank N.V. 荷兰银行 h<SQL97N  
above-the-line expenditure 线上项目支出；经常预算支出 Ko/ I#)  
above-the-line receipt 线上项目收入；经常预算收入 ]sGHG^I6  
ABSA Asia Limited 南非联合亚洲有限公司 K%X^n>O7C  
absolute change 绝对数值变更 ,$ ^C4I  
absolute expenditure 实际开支 aN $}?  
absolute guideline figure 绝对准则数字 YI.w-K\  
absolute interest 绝对权益 EB_NK  
absolute order of discharge 绝对破产解除令 gW1b~( fD  
absolute profit margin 绝对利润幅度 %0mMz.
f  
absolute value 实值；绝对值 [_.5RPJP8  
absolutely vested interest 绝对既得权益 mUz\ra;z  
absorbed cost 已吸收成本；已分摊成本 K a(J52  
absorption 吸收；分摊；合并 #~.w&~:  
absorption rate 吸收率；摊配率；分摊率 !Wy[).ZAf  
ACB Finance Limited 亚洲商业财务有限公司 p$x{yz3  
acceptable form of reciprocity 合理的互惠条件 " $ew~;z  
acceptable rate 适当利率；适当汇率 Iz{R}#8CZ  
acceptance agreement 承兑协议 sPb=82~z  
acceptance for honour 参加承兑 `QUy;%+  
acceptor 承兑人；接受人；受票人 4)<~4 '  
acceptor for honour 参加承兑人 (Gw,2-A  
accident insurance 意外保险 }Iz7l{al  
Accident Insurance Association of Hong Kong 香港意外保险公会 _+^ 2^TW  
accident insurance scheme 意外保险计划 S9>0t0  
accident year basis 意外年度基准 acw4
B5]  
accommodation 通融；贷款 }QsZ:J.  
accommodation bill 通融票据；空头票据 2d {y M(=(  
accommodation party 汇票代发人 sqS=qC  
account balance 帐户余额；帐户结余 XxaGp95so  
account book 帐簿 f~_th @K  
account collected in advance 预收款项 Y"6w,_'m  
account current book 往来帐簿 RNhJ'&SYs  
account of after-acquired property 事后取得的财产报告 EgDQ+( -  
account of defaulter 拖欠帐目 H=\!2XS  
account payable 应付帐款 fS"Hr0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 W5'3$,X9  
account receivable 应收帐款 .]9c/  
account receivable report 应收帐款报表 1& '8Y  
account statement 结单；帐单；会计财务报表 Qo1eXM
W  
account title 帐户名称；会计科目 vYU;_R  
accountant's report 会计师报告 VT.;:Q  
Accountant's Report Rules 会计师报告规则 (}
5S  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5zIAhg@o:q  
Accounting Arrangements 《会计安排》 ~(@ E`s&{  
accounting basis 会计基础 i]#+1Hf  
accounting by Official Receiver 破产管理署署长呈交的帐目 X
2xuwA  
Accounting Circular 《会计通告》 R3!@?mcr  
accounting class 会计类别 Cua%1]"4w  
accounting date 记帐日期；会计结算日期 e[Jem5C  
accounting for money 款项核算 E3*\ ^Q_  
Accounting Officer 会计主任 ,~);EC=`  
accounting period 会计报告期；会计期 XJ0oS32_wK  
accounting policy 会计政策；会计方针 2]c{P\  
accounting practice 会计惯例 j}AFE  
accounting principle 会计准则 'vbc#_;  
accounting record 会计记录 ejO}t:}P  
accounting report 会计报告 zP;cTF(C  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 R i'L  
Accounting Society of China 中国会计学会 ZJjTzEV%^B  
accounting statement 会计报表 hHPs&EA.p  
accounting system 会计制度；会计系统 q,3;m[cA  
accounting transaction 会计事项；帐务交易 ne>g?"Pex{  
accounting treatment 会计处理 LjH*rjS4  
accounting year 会计年度 033T>qY  
accretion 增值；添加 N<L`c/  
accrual 应计项目；应累算数目 2PR^:h2  
accrual basis 应计制；权责发生制 7HHysNB"w  
accrual basis accounting 应计制会计；权责发生制会计 0ilCS[`b  
accrue 应累算；应计 DS-fjH\  
accrued benefit 应累算利益 0K-*WQ*#9  
accrued charges 应计费用 \@;\t7~  
accrued cumulative preference share dividend 应累算的累积优先股股息 8p!*?RRme[  
accrued expenses 应累算费用 D
r9 ?2  
accrued interest payable 应付利息；应计未付利息 0'r%,0  
accrued interest receivable 应收利息；应计未收利息 OGrBUP  
accrued right 累算权益 KA276#  
accruing profit 应累算的利润 oiH|uIsqR  
accumulated fiscal reserve 累积财政储备 #D
jCzz\  
accumulated profit 累积利润；滚存溢利 :EtMH(  
accumulated reserve 累积储备 P(>(
K{v  
accumulation of surplus income 累积收益盈余 iHp\o=#  
acquired assets 既得资产 M@thI%lR  
acquisition 收购；购置；取得 9F^;!  
acquisition cost 购置成本 b`_w])Y@  
acquisition expenses 购置费用 &VBd~4|p  
acquisition of 100% interest 收购全部股权 f2,1<^{  
acquisition of control 取得控制权 P=5NKg  
acquisition of fixed assets 购置固定资产 =q"eU=9  
acquisition of shell “买壳” o_Si mJFK  
acquisition price 收购价 ?K@t0a
 
act of God 天灾 dtAbc7
 
acting partner 执事合伙人 SxjCwX">  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ./p|?pu  
active partner 积极参与的合伙人 )=
Q)BN[  
active trading 交投活跃
+} mk>e/  
actual circulation 实际流通 C`'W#xnp1  
actual cost 实际成本 e0;  
actual expenditure 实际开支；实际支出 xc?}TPpt  
actual income 实际入息；实际收入；实际收益 t+nRw?Z  
actual market 现货市场 ^<0IB#dA  
actual price 现货价；实际价格 b%t+,0s|  
actual profit 实际利润 u7;~  
actual quotation 实盘；实际价位；实际报价 ba3-t;S  
actual year basis 按实际年度计算 ba@=^Fa;  
actuals 实货 7rHS^8'H&  
actuarial investigation 精算调查 wVq\FY%  
actuarial principle 精算原则 GPWr>B.{:S  
actuarial report 精算师报告 >x[`;O4  
Actuarial Society of Hong Kong 香港精算学会 wG8Wez%  
actuarial valuation 精算师估值 @S 6u9v  
actuary 精算师 D^Ys)- d  
ad referendum agreement 暂定协议；有待覆核的协定 0 3~Ikll  
ad valorem duty 从价税；按值征税 r Db>&s3  
ad valorem duty system 从价税制 o/
,NGU  
ad valorem fee 从价费 t?^9HP1b_  
ad valorem tariff 从价关税 M_``'gw  
additional allowance 额外免税额 {?{U,&  
additional amount for unexpired risk 未过期风险的额外款额 =raA?Bp3;(  
additional assessable profit 补加应评税利润 9B)(>~q  
additional assessment 补加评税 @gSkROCdC)  
additional commitment 额外承担 Bfd-:`Jk  
additional commitment vote 额外承担拨款 X;!D};;M  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 X-B8MoG|  
additional dependent parent allowance 供养父母额外免税额 nB5Am^bP  
additional provision 额外拨款 wE).>  
additional stamp duty 附加印花税 x"(9II*  
additional tax 补加税罚款；补加税款 T ^JuZG  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 FXo2Y]K3`L  
adjudged bankrupt 被裁定破产 5% nt0dc  
adjudicated bankrupt 裁定破产人 50a
\e  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 !6w{(Rc(C  
adjudication of bankruptcy 裁定破产；宣告破产 0W>9'Rw  
adjudication of insolvency 裁定无力偿还债务 MjaUdfx  
adjusted actual 经调整的实数；调整后的实数 iS@\ =CK  
adjusted current assets 经调整的流动资产；调整后的流动资产 |)W!jC&k  
adjusted figure 经调整的数字；调整后的数额 Ak~4|w-  
adjusted liabilities 经调整的负债；调整后的负债 Oe1 t\  
adjusted loss 经调整的亏损；调整后的亏损 tL0`Rvl  
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 ["3d
f>!f  
adjusted profit 经调整的利润；调整后的利润 THhy~wC".  
adjusted surplus 经调整的盈余额；调整后的盈余额 v6e%#=  
adjusted value 经调整的价值；调整后的价值 )'q%2%Ak  
adjustment 调整；修订；理算〔保险〕 KIL18$3J  
adjustment centre 调剂中心 )qPSD2h  
adjustment lag 调整过程的时间差距；调整时差 gY`Nr!O  
adjustment mechanism 调整机制 U '[?9/T  
adjustment of loss 亏损调整 1h"_[`L'  
adjustment process 调整过程；调整程序 #/j={*-  
adjustment range 调整幅度 Fu8 7fVi/\  
administered exchange rate 受管制汇率 }gsO&g"8  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 "uu)2Xe  
administration expenses 行政费用
6kvV  
administration fee 手续费；行政费 X9~m8c){z  
administration in bankruptcy 破产管理 wVi%
oSfM  
administration order 遗产管理令 :G'x
i2bs  
administrator 管理人；遗产管理人 DM3B]Yl  
administrator of the estate 遗产管理人 UqX1E  
admission of debt 债项承认书 vW' 5` %  
admission of proof 接纳债权证明 "E*8h/4u  
advance 放贷款项；垫付款项；预支款项；预付款项 8U.$FMx :  
advance account 暂支帐目；预付款帐户 za,2r^  
advance compensation 预付补偿金 Q2C
)tVK+  
advance from shareholder 股东垫款 /BH.>R4`A  
advance pending reimbursement 预支以待日后付还 ~,}
s(`~  
advanced economy 先进经济体系 FsCwF&/q  
advancement 预付；预付财产 'o\;x"YJ  
advances warrant 垫款令 QJ];L7Hbo  
advancing 贷出 Jm![W8L  
adverse balance 逆差 2ALj}  
adverse exchange 逆汇 kqB\xlS7k  
advertisement addressed to shareholders 在报章刊登的致股东通告 v`)m">e*w  
advice for collection 托收通知书 Bt>}LLBS2  
advice of drawing 提款通知书；汇票通知书 DY><qk  
advice of payment 付款通知 oA3d^%(c  
Advisory Committee [Securities and Futures Commission] Mr6E/7g%  
谘询委员会〔证券及期货事务监察委员会〕 a@|.;#FF  
Advisory Committee on Diversification 经济多元化谘询委员会 \; bWh  
affidavit 誓章；遗产申报誓章 dE>v\0 3!8  
affidavit of no receipt 述明无收款的誓章 3kLOoL?  
affiliate 联号；联营公司；附属公司 - s|t^  
affiliated company 附属公司；联号；联营公司 ~eo^`4O{{  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 GqjO>v fy  
affordability 负担能力 ZBj6KqfST%  
African Development Bank [AfDB] 非洲开发银行 Js}tZ\+P75  
after-acquired property 事后取得的财产 0|2%# E  
after-hours dealing 市后交易 J1-
):3A  
after-tax profit 税后盈利；税后利润；税后溢利 PN\V[#nS  
agency agreement 代理协议 ?;8M^a/  
agency expenses 代理机构的开支 \ j]~>9  
agency fee 代理费 v+tO$QZ`  
Agency Law 《代理法》 ?"@ET9  
agent 代理人；承销人 }%{=].)L  
agent of company 公司代理人 3%NE/lw1  
agent's fee 代理人费；经纪费 K<,Y^3]6?  
aggregate 总计；总数；总体数字 N&B>#:  
aggregate amount 总款额；总额 5X;?I/9  
aggregate assets and liabilities 总体资产与负债 Dy
I2Ye  
aggregate at constant price 按固定价格计算的总体数字 $DV-Ieb  
aggregate demand 总需求 fH!=Zb_{8  
aggregate gross position 总持仓量 H!JWc'(<$  
aggregate limit 总限额 EHWv3sR-  
aggregate of salaries tax 合计薪俸税 DN|vz}s  
aggregate performance 总体表现；总体业绩 -IvL+}K  
aggregate supply 总体供应 J%4HNW*p  
aggregate surplus 总盈余 70<K.T<b  
aggregate total 整体总额 /s-d?  
aggregate value 总值；合计价值 luF#OPC  
aggregated basis 合计基准 $f(agG]  
aggregated net chargeable income 合计应课税入息实额 G4yUC<TqBP  
aggregation 合并计算；合计；总和 5TET<f6R  
aggregation of incomes of husband and wife 夫妇入息合并计算 &V;x 4  
aggregation of property 财产的总和 ew"m!F#  
agio 差价；贴水 B_@7IbB  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 6ZHv,e`?  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment nE<J`Wo$f  
《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》 RQ5P}A 3H  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment K|~AA"I;  
《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》 u.&|CF-  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment S%V%!803!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 nB}e1 /_y  
agreement for a settlement 授产协议 /a%KS3>V*  
agreement for assignment 转让协议 H8"tbU  
agreement for sale 售卖协议；买卖协议 o@@w^##  
agreement for sale and purchase 买卖协议 3qcpf:  
agreement for the payment of interest 支付利息协议 5xv,!
/@  
agreement for the repayment of money 还款协议 Fs9W>*(  
agreement of reinsurance 再保险协议 'X ~Ab  
Agricultural Bank of China 中国农业银行 2e\Kw+(>{  
air passenger departure tax 飞机乘客离境税 MVuP |&:n  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 "sIN86pCs  
airport tax 机场税 ypT9 8  
alcohol duty 酒精税 &O{t
^D)F  
alienation 让与；让渡；转让 wKrdcWI,Z  
alimony 生活费；赡养费 /p[y1  
All Ordinaries Index [AOI] 所有普通股指数 7?]!Ecr"  
all risks 全险；综合险 ~6fRS2u  
All Sales Record for Stock Market 《股票市场成交报告》 cB36p&%  
Allied Capital Resources Limited 新联财务有限公司 .6I%64m  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 G%`cJdM  
allocation letter 拨款信件 V"U~Q=`K  
allocation of fund 分配款项；预留款项 `NoCH[$!+  
allocation of profit 利润分配；溢利分配 x[a'(5PwY  
allocation warrant 拨款令 1Y2a*J  
allotment 分配；配股 M->Kz{h?j  
allotment notice 股份配售通知；配股通知 o7QK8#  
allotment of shares 股份分配 tQ6|PV  
allowable 可获宽免；免税的 OMxxI6h  
allowable business loss 可扣除的营业亏损 rX)o3>q^?  
allowable expenses 可扣税的支出 =~;zVP   
allowance 免税额；津贴；备抵；准备金 ep`/:iYW  
allowance for debts 债项的免税额 8\u;Wf  
allowance for depreciation by wear and tear 耗损折旧免税额 W-!dMa  
allowance for funeral expenses 殡殓费的免税额 %$\}z(G  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 fIlIH  
allowance for repairs and outgoings 修葺及支出方面的免税额 X &09  
allowance to debtor 给债务人的津贴 } _VZ  
alteration of capital 资本更改 {8W |W2o$!  
alternate trustee 候补受托人 ~vkud+r  
amalgamation 合并 n_ OUWvs  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `C ?a  
ambit of charges 征税范围；收费范围 Cb<~i  
amended valuation 经修订的估值 6vZt43"m?\  
American Commodities Exchange 美国商品交易所 np&HEh 6  
American Express Bank Limited 美国运通银行 $&NbLjeS  
American Stock Exchange 美国证券交易所 >0ssza  
amortization 摊销 g;ct!f=U  
amount due from banks 存放银行同业的款项 gFgcxe6  
amount due from banks abroad 存放海外银行同业的款项 H.f9d.<W%  
amount due from holding companies 控股公司欠款 g')?J<z  
amount due from local banks 存放本港银行同业的款项 8Y]u:v  
amount due to banks 银行同业的存款 mURX I'JkX  
amount due to banks abroad 海外银行同业的存款 OHQ3+WJ  
amount due to holding companies 控股公司存款 'fXer!L}  
amount due to local banks 本港银行同业的存款 F}\[eFf[  
amount due to outport banks 外埠银行同业的存款 a#>t+.dd  
amount for note issue 发行纸币的款额 I *1#  
amount of bond 担保契据的款额 !fif8kf  
amount of consideration 代价款额 6pSRum  
amount of contribution 供款数额 7?*~oV
ZW  
amount of indebtedness 负债款额 wP+'04H0  
amount of principal of the loan 贷款本金额 r]xdhR5  
amount of rates chargeable 应征差饷数额 s'_$j$1  
amount of share capital 股本额 "F04c|oR<X  
amount of sums assured 承保款额 9eksCxFg  
amount of variation 变动幅度 v UJ sFR  
amount of vote 拨款数额 5,g$|,Shv  
amount payable 应付款额 X6n|Xq3k  
amount receivable 应收款额 s;~J2h[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 
#=>kw^5  
analysis 分析 ye9QTK6$,  
ancillary risk 附属风险 Pau&4h0  
annual account 周年帐目；周年帐目报表；年度决算；年结 F&-5&'6G+  
annual accounting date 年结日期 %_cg|yy  
annual allowance 每年免税额；年积金；年度津贴；年津 CA'hvXb.  
annual balance 年度余额 ZD iW72&Q  
annual disposable income 每年可动用收入 `7+tPbjs  
annual estimates 周年预算 CAcOWwDm  
annual fee 年费 AJdlqbd'+  
annual general meeting 周年大会 q|m#IVc  
annual growth rate 年增率；每年增长率 u_$6LEp-  
annual long-term supplement 长期个案每年补助金 t%ou1&SO  
annual pensionable emolument 可供计算退休金的年薪 tVK?VNW  
annual report 年报 !hpTyO+%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *T1L)Cp  
annual return 周年报表；周年申报表；每年报税表格 P1vF{e  
Annual Return Rules 《周年报表规则》 k B$lkl\C  
annual review of consumer prices 每年消费物价回顾 WllCcD1  
annual roll-forward basis 逐年延展方式 Y>c5:F;  
annual salary 年薪 .f[\G*   
annual statement 年度报表；年度决算表 JB:mbH  
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 -uS7~Ww.a  
annuitant 年金受益人 e{d_p%(  
annuity 年金 'bd=,QW  
annuity contract 年金合约 $Ykp8u,(  
annuity on human life 人寿年金 4p0IBfVG  
antecedent debt 先前的债项 xX[{E x  
ante-dated cheque 倒填日期支票 V_ avaE  
anticipated expenditure 预期开支 !dYX2!lvT  
anticipated net profit 预期纯利 p2M?pV  
anticipated revenue 预期收入 EC:x,i  
anti-inflation measure 反通货膨胀措施 sP=2NqU3Q  
anti-inflationary stance 反通货膨胀立场 BUboP?#%)  
apparent deficit 表面赤字 AF07KA#  
apparent financial solvency 表面偿债能力 CgaB)`.  
apparent partner 表面合伙人 6-Vl#Lyb  
application for personal assessment 个人入息课税申请书 Ra*k  
application of fund 资金应用 INeWi=1  
application to release as liquidator and to destruct the books of accounts and documents @vDgpb@TM  
申请免除清盘人职务及毁灭帐簿与文件 1-ndJ@Wlz  
appointed actuary 委任精算师 c9/ 'i  
appointed auditor 委任核数师；委任审计师 =[O<.'aG-  
appointed trustee 委任的受托人 FeincZ!M  
appointer 委任人 >(YPkmH  
apportioned pro rata 按比例分摊 ~Y}Z4" o  
apportionment 分配；分摊 mw%[qeLV  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~gcst;  
apportionment formula 分摊方程式 S(YHwH":  
apportionment of estate duty 遗产税的分摊 $rV:&A  
appraisal 估价；评估 p>w~T#17  
appreciable growth 可观增长 WL*W=(  
appreciable impact 显着影响 $e^ :d  
appreciable increase 可观增长 M2;(+8 b  
appreciation 增值；升值 J,&`iL-  
appreciation against other currencies 相对其他货币升值 ) J:'5hz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Uzm[e%/`  
appreciation tax 增值税 )x5$io   
appropriation 拨款；拨用；拨付 "m\UqQGX  
appropriation account 拨款帐目 lMI ix0sSj  
Appropriation Bill 拨款法案 d(dw]6I6  
appropriation-in-aid system 补助拨款办法 /ltP@*bo  
approved assets 核准资产 }rb ]d'|  
approved basket stock 认可一篮子证券 8Y;zs7Y  
approved budget 核准预算 %`<`z yf  
approved charitable donation 认可慈善捐款 d5E
ee^Qu/  
approved charitable institution 认可慈善机构 `)xU;-  
approved currency 核准货币；认可货币 fQ?n(
 
approved estimates 核准预算 8u~\]1(  
approved estimates of expenditure 核准开支预算 IU;pkgBj0Y  
approved overseas insurer 核准海外保险人 :pV("tHE  
approved overseas trust company 核准海外信托公司 PK|`}z9  
approved pooled investment fund 核准汇集投资基金 Z-;uzx  
approved provident fund scheme 认可公积金计划 9_CA5?y$:  
approved provision 核准拨款 4<K ,w{
I  
approved redeemable share 核准可赎回股份 LMhY"/hAXa  
approved regional stock 认可地区性证券 #uDBF
 
approved retirement scheme 认可退休金计划 6DiA2'{f  
approved subordinated loan 核准附属贷款 `'tw5}  
arbitrage 套戥；套汇；套利 D;#Yn M3  
arbitrageur 套戥者；套汇者 bQnwi?2  
arbitrary amount 临时款项 {D_4~heF  
arrangement 措施；安排；协定 7l|>
  
arrears 欠款 ,:Ix s^-  
arrears of pay 欠付薪酬 
Cg%I)nz  
arrears of revenue 逾期未收税款；逾期未收的帐项  PtVN
G  
articles of association 组织章程；组织细则；组织章程细则 t+TbCe  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &#EVE xL  
ascertainment of profit 确定利润 @
8 yE(  
"Asia Clear" “亚洲结算系统” r~BQy'  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 a[{QlD^D  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 7>e~i,  
Asian Development Fund [ADF] 亚洲发展基金 Y=wP3q  
Asian dollar bond 亚洲美元债券 @_weMz8}  
Asian dollar market 亚洲美元市场 a\2Myj  
Asian dollar rate 亚洲美元利率 K5c7>I%k  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 5['B- Iw  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 
O|g!Y(  
asked price 沽盘；喊价；索价；卖方报价 *fy`
JC
 
assessable income 应评税入息 {G
*:N[pJp  
assessable loss 应评税亏损 S:GUR6g8D  
assessable profit 应评税利润 do?n /<@o  
assessable value 应评税值 R?e7#HsJ  
assessed profit 估定利润 cB"F1~z  
assessed value 经评估价值 o3[sF  
assessment 评税；评定；估价；评税单 cX]{RVZo-/  
assessment number 评税编号；估价编号 Q)|LiCR,  
assessment of additional tax 补加税评税 Wg;TXs/  
assessment of performance 业绩评估；实绩评价 '9F{.]  
Assessor 评税主任 PQI,vr'R  
asset price bubbles 资产价格泡沫 +cOI`4`$  
asset-backed securities 具资产保证的证券 eVK<%r=  
assets accretion 资产增值 Q24:G  
assets and liabilities 资产与负债 (Vv[  
assets betterment statement 资产递增表；资产改进表 }4ghT(C}$  
assets lending 实物放款；有抵押贷款 qYrGe  
assets of the company passing on the death 死者去世时转移的公司资产 $T%<'=u|E  
assets pledged as security for liabilities 用作负债抵押的资产 zSM7x  
assets portfolio 资产投资组合 m$UT4,Ol  
assets price 资产价格 Q Fqv,B\<  
assets quality 资产质素 })u}PQ  
assets realization 资产变现 es(LE/`e  
assets refinancing arrangement 资产再集资安排 n^(yW  
assets securitization 资产证券化 b2@x(5#  
assets situated outside Hong Kong 在香港以外地方的资产 e~~k}2~  
assets stripping 削减资产；拆卖资产 F vk:c-  
assets value 资产值 F'_8pD7  
assignee 承让人 <rI$"=7  
assignment 转让；转让书；转让契 %T*+t"\)  
assignment of interest 权益转让 pvd
Z>D-IU  
assignment of letters patent and trade mark 专利证书及商标转让 HG6{`
i  
assignment of property 物业转让；物业转让书 [/,6O  
assignment right 转让权 Rw^YTv  
assignor 转让人 <"Cwy0V kp  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 w 4gZ:fR=  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 nv[Sb%/  
associate member 附属会员 ,* vnt6C*  
associated body corporate 相联法人团体 (cew:z H  
associated company 相联公司；联属公司 Q7aDl8Lxn  
associated corporation 相联法团 %v)'`|i  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ok_{8z\#  
公认会计师公会〔英国〕 Fmle|  
Association of Futures Exchange Brokers 香港期货经纪协会 78BuD[<
X-  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 vl(v1[pU  
association of underwriters 承保人组织 iiDkk  
assumption of control 接管 E4@fP]R+  
assurance 担保；保险；转易；转易书 `h
f9rjy4  
assurance of interest 权益的转易 \ozy_s[  
at 19XX price 按一九ＸＸ年价格计算 jmzvp6N$8  
at a discount 按赔价计算；按贴水价格计算；打折扣 m@2xC,@  
at a premium 按溢价计算；按升水价格计算 Bw7:ry  
at call 通知付款；按通知 %((3'le  
at constant market price 按固定市价计算 K}(n;6\  
at constant price 按固定价格计算 d_qVk4h
\  
at cost 按成本计算 '\YhRU  
at current market price 按当时市价计算；按现时市价计算 $i] M6<Vxn  
at current price 按当时价格计算；按现时价格计算 `i^1U O  
at factor cost 按要素成本计算；按生产要素成本计算 "J:NW_U  
at money-of-the-day price 按付款当日价格计算 )H,<i{80c  
at or better 按指定或较佳价位〔买卖指令〕 M!DoR6  
at par 按面值计算；平价 nhhJUN?8  
at sight 见票即付 Kqu7DZ+W  
at the close 按收市盘 0J-ux"kfI  
at the opening 按开市盘 >-+X;0&  
attestation 见证；见证条款 s1apHwJ -  
at-the-money option 平价期权 kx(:Z8DX  
attorney 受权人；受托代表人 Sf:lN4  
attornment 新拥有人承认书 +!Ag n)  
attributable profit 可归属利润 -dN;\x  
attributable share value 可归属股份价值 eh(]'%![/  
Auckland Stock Exchange 奥克兰证券交易所 SLB iQd.  
auction 拍卖 \>dG
'  
auctioneer 拍卖商 #,{v Js~  
audit 审计；核数 8~+Msn:  
Audit Commission 审计署 XdVC>6  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] M_)T=s *  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 vt=S0X^$yc  
audit review 帐目审查 e|9Bzli{  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 DNO%J^  
audited account 审计帐目；经审计的帐目 Mxp4YQ
l  
audited annual account 经审计的周年帐目 x G"p.  
audited balance sheet 经审计的资产负债表 NdQ?3'WJ  
auditor 核数师；核数主任；审计师 jC8BLyGE_  
auditor's certificate 核数师证明书；审计师证明书 raZRa*C;  
auditor's report 核数师报告；审计师报告 yiA\$mtO  
Aussie bond 澳元债券 EwZt/
r  
austerity budget 紧缩预算 Kg67cmj)f  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 dju{&wo~4  
Australia All Ordinaries Index 澳洲所有普通股票指数 FKm2slzb  
Australian Dollar [AUD] 澳元 "t`e68{Ls  
Australian Options Market 澳大利亚期权市场 '(>N gd[  
Australian Securities Commission 澳洲证券事务监察委员会 V-u\
TiL  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4f-C]N=  
Australian Stock Exchange 澳大利亚证券交易所 @"2-tn@q_  
Austrian Schilling [ATS] 奥地利先令 99-\cQv  
authentication 认证；鉴证 LEa:{s<:  
authority to purchase 委托购买证；委购书 NtL?cWct  
authorization 认可；核准；授权；授权书 ^i7a2< z  
authorization by direction 指示授权 `Yve  
authorization by instruction 指令授权 '|r!yAO6  
authorization by warrant 令状授权 Vi-@z;k  
authorization of unit trust 单位信托的认可 Ms3/P|{"p  
authorized agent 指定代理人 ]F#kM211  
authorized capital 法定资本 7w({ GZ  
authorized clerk 出市员 j. cH,Y  
authorized dealer 认可交易商 Rznr9L  
authorized financial institution 认可财务机构 vM8]fSc  
authorized fund 认可基金 pDfF'jt9  
authorized fund house 获授权的基金公司；认可基金公司 Z)0R$j`2  
authorized institution 认可机构 Hc!_o`[{l  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 h|Qh/jCX  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 b,`N;*  
authorized insurer 获授权保险人；获认可承保人 |.yRo_  
authorized investment 特准投资项目 2US8<sq+  
authorized person 获授权人 K~G^jAk+  
authorized representative 获授权代表 ?~8V;Qn  
authorized share capital 法定股本 W;W\L? r  
automated quotation system 自动报价系统 d1TG[i<J_  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] v\u+=}rl  
自动交易系统〔香港期货交易所有限公司〕 }wKU=Vm  
automatic adjustment mechanism 自动调整机制 g5`YUr+3?h  
automatic adjustment system 自动调整系统 WOoVVjMM  
Automatic Clearing House 自动票据交换所 #,
C{?0!  
automatic exchange rates accumulation system 自动化汇率累集系统 c-{]H8$v  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
u]-$]zIH  
automatic teller machine [ATM] 自动柜员机 mmti3Y  
autopay 自动转帐 l-rI|0D#  
available assets 可用资产 &[xJfL  
available fiscal reserve 现存财政储备 6zSN?0c  
available profit 可用利润 ZgtOy|?|  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 wu3ZSLY  
average 平均；平均数；海损 >d|W>|8e  
average basic salary 平均基本薪金 K+H82$ #  
average consumer expenditure 平均消费开支；一般消费开支 `. Z".
  
average cost 平均成本 U6"50G~u  
average cost of land production 增辟土地平均成本 _1QNO#X  
average daily turnover 平均每日成交额 >FO=ioNY  
average daily wage rate 平均每日工资率 -g9f3Be  
average expenditure pattern 平均开支模式 j\<S6%p#R  
average growth rate 平均增长率 yuWrU<Kw  
average net fixed assets 固定资产平均净值 8[V!e[  
average of relatives 相对价格平均数 3dfSu'  
average price 平均价格 +{&g|V  
average propensity to consume 平均消费倾向；一般消费倾向 L[efiiLh$  
average propensity to save 平均储蓄倾向；一般储蓄倾向 p*G_$"KpP  
average rate 平均率 z> SCv;Q  
average revenue 平均收入；平均收益 =Vfj#WL  
average stock 平均库存；平均存货 )U?W+0[=  
average yearly rent 平均年租 ~ i,my31  
avoidance of double taxation 避免双重课税 :.^{!  
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 .(krB%N  
pa7fTd  
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