一些有用的会计术语(也不知道发的地方对不对)A

A: ce(#2o&`  
A share Ａ股；甲类股份 _cwpA#x`}  
abatement of tax 减税；减扣免税额 QW"! (`K  
ABN AMRO Bank N.V. 荷兰银行 .(vwIb8\_  
above-the-line expenditure 线上项目支出；经常预算支出 %znc##j)q  
above-the-line receipt 线上项目收入；经常预算收入 g&.=2uP  
ABSA Asia Limited 南非联合亚洲有限公司 j.YA2mr  
absolute change 绝对数值变更 28nFRr  
absolute expenditure 实际开支 Js;h%  
absolute guideline figure 绝对准则数字 z)"=:o7  
absolute interest 绝对权益 4\i[m:e=@  
absolute order of discharge 绝对破产解除令 snJ129}A  
absolute profit margin 绝对利润幅度 +h$ 9\  
absolute value 实值；绝对值 r=4eP(w=  
absolutely vested interest 绝对既得权益 cNH7C"@GVu  
absorbed cost 已吸收成本；已分摊成本 d'2A,B~_*  
absorption 吸收；分摊；合并 y)*RV;^  
absorption rate 吸收率；摊配率；分摊率 [ 3HfQ  
ACB Finance Limited 亚洲商业财务有限公司 \DzGQ{`~
m  
acceptable form of reciprocity 合理的互惠条件 Q.[0ct  
acceptable rate 适当利率；适当汇率 A=4OWV?  
acceptance agreement 承兑协议 qb4z T
 
acceptance for honour 参加承兑 =T_g}
pu  
acceptor 承兑人；接受人；受票人 h$*!8=M  
acceptor for honour 参加承兑人 ww/Uzv  
accident insurance 意外保险 {8aTV}Ha2  
Accident Insurance Association of Hong Kong 香港意外保险公会 n|;Im&,  
accident insurance scheme 意外保险计划 )*[3Vq  
accident year basis 意外年度基准 M_8{]uo  
accommodation 通融；贷款 .u:GjL'$  
accommodation bill 通融票据；空头票据 r3Ykz%6  
accommodation party 汇票代发人 v:U-6W_)|  
account balance 帐户余额；帐户结余 8_8l.!~  
account book 帐簿 #F#%`Rv1  
account collected in advance 预收款项 ]tD]Wx%  
account current book 往来帐簿 =}*0-\QG  
account of after-acquired property 事后取得的财产报告 6 r"<jh#  
account of defaulter 拖欠帐目 putrSSL}  
account payable 应付帐款 HhpDR  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 JO;Uus{?  
account receivable 应收帐款 w@b)g  
account receivable report 应收帐款报表 (?c-iKGc  
account statement 结单；帐单；会计财务报表 OH88n69  
account title 帐户名称；会计科目 Z7#+pPt!  
accountant's report 会计师报告 N0lC0 N?_J  
Accountant's Report Rules 会计师报告规则 eJSxn1GW  
accounting and auditing procedure 会计与审计程序；会计与核数程序 R8Tx[CJ5  
Accounting Arrangements 《会计安排》 >bxS3FCX  
accounting basis 会计基础 YN,A)w:]  
accounting by Official Receiver 破产管理署署长呈交的帐目 k\IbIv7?i  
Accounting Circular 《会计通告》 [~ fraK,)  
accounting class 会计类别 R@0R`Zs  
accounting date 记帐日期；会计结算日期 p[-O( 3Y  
accounting for money 款项核算 G"6 !{4g  
Accounting Officer 会计主任 O}P`P'Y|'  
accounting period 会计报告期；会计期 :
t[_:3@  
accounting policy 会计政策；会计方针 KP"+e:a%  
accounting practice 会计惯例 U(Zq= M  
accounting principle 会计准则 -12U4h<e  
accounting record 会计记录 a}d@ T  
accounting report 会计报告 d1
*<Ll9K  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ebq4g387X  
Accounting Society of China 中国会计学会 ;*N5Y}?j'  
accounting statement 会计报表 ),)lzN%!  
accounting system 会计制度；会计系统 <GJbmRc|  
accounting transaction 会计事项；帐务交易 m[$_7a5  
accounting treatment 会计处理 Bwrx*J  
accounting year 会计年度 /{[o~:'p  
accretion 增值；添加 mR~&)QBP.  
accrual 应计项目；应累算数目 : +u]S2u{  
accrual basis 应计制；权责发生制 %)|s1B'd  
accrual basis accounting 应计制会计；权责发生制会计
@co S+t  
accrue 应累算；应计 G)YcJv7  
accrued benefit 应累算利益 @7u0v  
accrued charges 应计费用 N;R^h? '  
accrued cumulative preference share dividend 应累算的累积优先股股息 LLI.8kn7  
accrued expenses 应累算费用 43w}qY1  
accrued interest payable 应付利息；应计未付利息 lMt=|66  
accrued interest receivable 应收利息；应计未收利息 O2+6st  
accrued right 累算权益 edD)TpmE,  
accruing profit 应累算的利润 No$3"4wk  
accumulated fiscal reserve 累积财政储备  bLL2  
accumulated profit 累积利润；滚存溢利 HsWk*L `y  
accumulated reserve 累积储备 QWU[@2@%r  
accumulation of surplus income 累积收益盈余 $:6!H:ty  
acquired assets 既得资产 D=$)n_F  
acquisition 收购；购置；取得 #z(]xI)"  
acquisition cost 购置成本 6LZCgdS{  
acquisition expenses 购置费用 H+#FSdy#  
acquisition of 100% interest 收购全部股权 *v`eUQ:  
acquisition of control 取得控制权 TrNF=
x>  
acquisition of fixed assets 购置固定资产 jCY%|  
acquisition of shell “买壳” :]"V-1#}  
acquisition price 收购价 gIfh3D=yX  
act of God 天灾 uO**E-`  
acting partner 执事合伙人 DH=hH&[e(d  
active market 买卖活跃的市场；交投畅旺的市场；旺市 FwK]$4*  
active partner 积极参与的合伙人 NHt\ U9l'  
active trading 交投活跃 rjP/l6 ~'  
actual circulation 实际流通 @CoIaUVP  
actual cost 实际成本 lYIH/:T  
actual expenditure 实际开支；实际支出 `XKLU
 
actual income 实际入息；实际收入；实际收益 iCoX&"lb  
actual market 现货市场 "tZe>>I  
actual price 现货价；实际价格 K:M8h{Ua  
actual profit 实际利润 =D(j)<9$A  
actual quotation 实盘；实际价位；实际报价 h(4v8ae  
actual year basis 按实际年度计算 pYg/Zm Jd  
actuals 实货 h1RSVp+?n  
actuarial investigation 精算调查 "4Nt\WQ  
actuarial principle 精算原则 +_!QSU,@  
actuarial report 精算师报告 jdN`mosJ  
Actuarial Society of Hong Kong 香港精算学会 YUb_y^B^  
actuarial valuation 精算师估值 RCrCs  
actuary 精算师 *a)n62  
ad referendum agreement 暂定协议；有待覆核的协定 mv><HqDL1  
ad valorem duty 从价税；按值征税 TC('H[ ]  
ad valorem duty system 从价税制 #mT"gs  
ad valorem fee 从价费 `^vE9nW7  
ad valorem tariff 从价关税 sKWfXCd  
additional allowance 额外免税额 z}<^jgJ  
additional amount for unexpired risk 未过期风险的额外款额 _`V'r#Qn  
additional assessable profit 补加应评税利润 `L zPotz  
additional assessment 补加评税 wzA$'+Mb  
additional commitment 额外承担 [^)g%|W  
additional commitment vote 额外承担拨款 OI*H,Z"  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额  G*m0\  
additional dependent parent allowance 供养父母额外免税额 dr(*T  
additional provision 额外拨款 m
5.Zu.  
additional stamp duty 附加印花税 v19-./H^ j  
additional tax 补加税罚款；补加税款 4*L_)z&4;  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @~e5<:|5#  
adjudged bankrupt 被裁定破产 -=="<0c  
adjudicated bankrupt 裁定破产人 +vH4MwG$.&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 J,hCvm  
adjudication of bankruptcy 裁定破产；宣告破产 mw!F{pw  
adjudication of insolvency 裁定无力偿还债务 PCvWS.{  
adjusted actual 经调整的实数；调整后的实数 !if   
adjusted current assets 经调整的流动资产；调整后的流动资产 <%d>v-=B  
adjusted figure 经调整的数字；调整后的数额 b}f~il  
adjusted liabilities 经调整的负债；调整后的负债 SBpL6~NW  
adjusted loss 经调整的亏损；调整后的亏损 \zY!qpX<  
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 w xH7?tsf  
adjusted profit 经调整的利润；调整后的利润 45e~6",  
adjusted surplus 经调整的盈余额；调整后的盈余额 7v kL1IA  
adjusted value 经调整的价值；调整后的价值 LLo;\WGZ  
adjustment 调整；修订；理算〔保险〕 dG{A~Z z  
adjustment centre 调剂中心 g-A-kqo9  
adjustment lag 调整过程的时间差距；调整时差 r$1Qf}J3=  
adjustment mechanism 调整机制 yevPHN"M  
adjustment of loss 亏损调整 )4O
xY[2J  
adjustment process 调整过程；调整程序 {=WgzP  
adjustment range 调整幅度 yfSmDPh  
administered exchange rate 受管制汇率 hM{bavd  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 NUZl`fu1Z4  
administration expenses 行政费用 6<
]lW  
administration fee 手续费；行政费 b-DvW4B  
administration in bankruptcy 破产管理 M+>u/fldV  
administration order 遗产管理令 3Ul*QN{6  
administrator 管理人；遗产管理人 S!UaH>Rh  
administrator of the estate 遗产管理人 3<!7>]A  
admission of debt 债项承认书 M7T5 ~/4  
admission of proof 接纳债权证明 Ey2^?  
advance 放贷款项；垫付款项；预支款项；预付款项 'V
{W-W<  
advance account 暂支帐目；预付款帐户 QY/w  
advance compensation 预付补偿金 zdYjF|  
advance from shareholder 股东垫款 \<' ?8ri#  
advance pending reimbursement 预支以待日后付还 DF= *_,2/  
advanced economy 先进经济体系 CY1Z'  
advancement 预付；预付财产 .3;;;K9a~]  
advances warrant 垫款令 uph(V  
advancing 贷出 *T/']t  
adverse balance 逆差 Wc#24:OKe3  
adverse exchange 逆汇 w}KkvP^  
advertisement addressed to shareholders 在报章刊登的致股东通告 wz%-%39q%  
advice for collection 托收通知书 qna8|3
eP  
advice of drawing 提款通知书；汇票通知书 Nc`L;CP  
advice of payment 付款通知 L_T5nD^D  
Advisory Committee [Securities and Futures Commission]  )2.Si#  
谘询委员会〔证券及期货事务监察委员会〕 M-71 1|eGI  
Advisory Committee on Diversification 经济多元化谘询委员会 =  [E  
affidavit 誓章；遗产申报誓章 oxs#866x  
affidavit of no receipt 述明无收款的誓章 ? k/`  
affiliate 联号；联营公司；附属公司 @5FQX  
affiliated company 附属公司；联号；联营公司 A&VG~r$  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 KPF1cJ2N  
affordability 负担能力 w>gYx(8b  
African Development Bank [AfDB] 非洲开发银行 a9gLg &  
after-acquired property 事后取得的财产 CrLrw T  
after-hours dealing 市后交易 ^sw?gH*  
after-tax profit 税后盈利；税后利润；税后溢利 EwN}l  
agency agreement 代理协议 0S"MC9beg  
agency expenses 代理机构的开支 ~Y;*u]^  
agency fee 代理费 ;TYBx24vD'  
Agency Law 《代理法》 K-4PI+qQ\  
agent 代理人；承销人 _b 0&!l<  
agent of company 公司代理人 n S=W1zf  
agent's fee 代理人费；经纪费 HfVZ~PP  
aggregate 总计；总数；总体数字 +%'(!A?*`  
aggregate amount 总款额；总额 Da|z"I x  
aggregate assets and liabilities 总体资产与负债 mt .sucT  
aggregate at constant price 按固定价格计算的总体数字 @]j1:PN-  
aggregate demand 总需求 lN@o2QX  
aggregate gross position 总持仓量 ^c|/*u  
aggregate limit 总限额 iTwm3V P  
aggregate of salaries tax 合计薪俸税 ;pAK_>
 
aggregate performance 总体表现；总体业绩 >7|VR:U?B  
aggregate supply 总体供应 Ac@VGT:9  
aggregate surplus 总盈余 s[jTP(d)8  
aggregate total 整体总额 uT"rq:N  
aggregate value 总值；合计价值 G\i
9:7 `  
aggregated basis 合计基准 9w"*y#_  
aggregated net chargeable income 合计应课税入息实额 OXA7w.^  
aggregation 合并计算；合计；总和 *wearCPeJ  
aggregation of incomes of husband and wife 夫妇入息合并计算 8LKiS  
aggregation of property 财产的总和 8tL~FiHb"  
agio 差价；贴水 N7"W{"3D  
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》 L0,'m
S  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 2G7Wi!J  
《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!GImcxQ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment >Tgv11[  
《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》 ll^#JpT[S  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <I?Zk80  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 -RwE%cr  
agreement for a settlement 授产协议 1zv'.uu.,  
agreement for assignment 转让协议 :;}P*T*PU  
agreement for sale 售卖协议；买卖协议 ?}oFg#m-<L  
agreement for sale and purchase 买卖协议 `?]k{ l1R  
agreement for the payment of interest 支付利息协议 9{l}bu/u  
agreement for the repayment of money 还款协议 dPlV>IM$z  
agreement of reinsurance 再保险协议 T)/eeZ$  
Agricultural Bank of China 中国农业银行 0J9x9j`&j  
air passenger departure tax 飞机乘客离境税 lA]8&+,
ZM  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?,mmYW6TjB  
airport tax 机场税 kP:!/g  
alcohol duty 酒精税 iS^QTuk3%  
alienation 让与；让渡；转让 uRvP hkqm  
alimony 生活费；赡养费 ';CNGv -  
All Ordinaries Index [AOI] 所有普通股指数 0mE 0 j  
all risks 全险；综合险 Ud?Q%)X  
All Sales Record for Stock Market 《股票市场成交报告》 ^qs $v06  
Allied Capital Resources Limited 新联财务有限公司 tQ)qCk07  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 _6Sp QW  
allocation letter 拨款信件 B\~}3!j  
allocation of fund 分配款项；预留款项 oJ^P(]dw  
allocation of profit 利润分配；溢利分配 X?O[r3<  
allocation warrant 拨款令 K;?+8(H  
allotment 分配；配股 V[LglPt  
allotment notice 股份配售通知；配股通知 VA%J\T|G2\  
allotment of shares 股份分配 I7onX,U+  
allowable 可获宽免；免税的  B,@i  
allowable business loss 可扣除的营业亏损 (PLUF
T  
allowable expenses 可扣税的支出 m O_af  
allowance 免税额；津贴；备抵；准备金 }jXfb@`K  
allowance for debts 债项的免税额 x2xRBkRg=  
allowance for depreciation by wear and tear 耗损折旧免税额 5pX6t  
allowance for funeral expenses 殡殓费的免税额 i-1op> Y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 MgZ/(X E  
allowance for repairs and outgoings 修葺及支出方面的免税额 "oyo#-5z  
allowance to debtor 给债务人的津贴 VY-EmbkG-t  
alteration of capital 资本更改 ,1`z"7\W  
alternate trustee 候补受托人 yi[x}ffdE  
amalgamation 合并 z{q`GwW  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 KNl$3
nX  
ambit of charges 征税范围；收费范围 &]Tmxh(  
amended valuation 经修订的估值 P \I|,  
American Commodities Exchange 美国商品交易所 =pNY eR_[  
American Express Bank Limited 美国运通银行 [),ige  
American Stock Exchange 美国证券交易所 (3e2c  
amortization 摊销 tbr=aY$jY  
amount due from banks 存放银行同业的款项 u8^lB7!e/  
amount due from banks abroad 存放海外银行同业的款项 6Wn1{v0  
amount due from holding companies 控股公司欠款 I
u{V,U  
amount due from local banks 存放本港银行同业的款项 ib m4fa  
amount due to banks 银行同业的存款
rv;3~'V  
amount due to banks abroad 海外银行同业的存款 ~*7]r`6\@  
amount due to holding companies 控股公司存款 'u658Tj  
amount due to local banks 本港银行同业的存款 y_,bu^+*  
amount due to outport banks 外埠银行同业的存款 Ri'n  
amount for note issue 发行纸币的款额 l;U?Z'n  
amount of bond 担保契据的款额 qs6aB0ln  
amount of consideration 代价款额 $G>.\t  
amount of contribution 供款数额 |Tw~@kT@  
amount of indebtedness 负债款额 %O<BfIZ  
amount of principal of the loan 贷款本金额 \
e_O4  
amount of rates chargeable 应征差饷数额 -j(6;9"7]|  
amount of share capital 股本额 nN;u,}e  
amount of sums assured 承保款额 G}*hM$F  
amount of variation 变动幅度 (H]AR8%W  
amount of vote 拨款数额 +\'tE~V  
amount payable 应付款额
@HW*09TG  
amount receivable 应收款额 %y@AA>x!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1M-pr 8:6s  
analysis 分析 ^Cmyx
3O^  
ancillary risk 附属风险 E7hhew  
annual account 周年帐目；周年帐目报表；年度决算；年结 6@o*xK7L  
annual accounting date 年结日期
c> af  
annual allowance 每年免税额；年积金；年度津贴；年津 =41xkAMnk  
annual balance 年度余额 X]=t>
 
annual disposable income 每年可动用收入 <i[HbgUlO.  
annual estimates 周年预算 d-m7}2c  
annual fee 年费 K,]=6Rj  
annual general meeting 周年大会 V)^+?B)T  
annual growth rate 年增率；每年增长率
0V]s:S  
annual long-term supplement 长期个案每年补助金 =43auFY-P  
annual pensionable emolument 可供计算退休金的年薪 IID5c" oR  
annual report 年报 e)ZUO_Q$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ymgw-NJ;(  
annual return 周年报表；周年申报表；每年报税表格 p<2,=*2  
Annual Return Rules 《周年报表规则》 Q?T]MUY(L  
annual review of consumer prices 每年消费物价回顾 >p/`;Kq@  
annual roll-forward basis 逐年延展方式 Jwp7gYZ  
annual salary 年薪 ^{{qV  
annual statement 年度报表；年度决算表 *
=n:
-  
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 X8|EHb<  
annuitant 年金受益人 ]k(]qZ  
annuity 年金 [Q =Nn  
annuity contract 年金合约 HDKbF/  
annuity on human life 人寿年金 F?cK-.  
antecedent debt 先前的债项 23?rEhKe  
ante-dated cheque 倒填日期支票 }
%z  
anticipated expenditure 预期开支 {!`4iiF  
anticipated net profit 预期纯利 R3!t$5HG  
anticipated revenue 预期收入 Ie^l~G
b  
anti-inflation measure 反通货膨胀措施 ~Z
+%d9ode  
anti-inflationary stance 反通货膨胀立场 $N\Ja*g  
apparent deficit 表面赤字 |3%8&@ho  
apparent financial solvency 表面偿债能力 C>~TI,5a3  
apparent partner 表面合伙人 OTp]Xe/  
application for personal assessment 个人入息课税申请书 *kVV+H<X|b  
application of fund 资金应用 @6d[=!9  
application to release as liquidator and to destruct the books of accounts and documents V:27)]q  
申请免除清盘人职务及毁灭帐簿与文件 w*!aZ,P  
appointed actuary 委任精算师 $|@ r!/W  
appointed auditor 委任核数师；委任审计师 Mlq.?-QgIL  
appointed trustee 委任的受托人 {U1m.30n  
appointer 委任人 kl,3IKHa  
apportioned pro rata 按比例分摊 a6H%5N  
apportionment 分配；分摊 cFv8 Od  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 U3kyraj  
apportionment formula 分摊方程式 <1pEwI~  
apportionment of estate duty 遗产税的分摊 
0ksa  
appraisal 估价；评估 B;WCTMy}  
appreciable growth 可观增长 , dp0;nkr  
appreciable impact 显着影响 Nluoqoac  
appreciable increase 可观增长 v@Ox:wl>  
appreciation 增值；升值 iO[<1?  
appreciation against other currencies 相对其他货币升值 *j-aXN/$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &/b~k3{M_  
appreciation tax 增值税 2JFpZU"1  
appropriation 拨款；拨用；拨付 8V(pugJ  
appropriation account 拨款帐目 \Roz$t-R|f  
Appropriation Bill 拨款法案 njw|JnDv  
appropriation-in-aid system 补助拨款办法 d %#b:(,  
approved assets 核准资产 Z6p
UZ[j,  
approved basket stock 认可一篮子证券 Q,9oKg  
approved budget 核准预算 EzIGz[
 
approved charitable donation 认可慈善捐款 z]Ue|%K  
approved charitable institution 认可慈善机构 rbpSg7}Q  
approved currency 核准货币；认可货币 _2nx^E(pd  
approved estimates 核准预算 $A`VYJtt#  
approved estimates of expenditure 核准开支预算 ,(4K4pN  
approved overseas insurer 核准海外保险人 '\GbmD^F  
approved overseas trust company 核准海外信托公司 :aQt
;C6Z>  
approved pooled investment fund 核准汇集投资基金 V> bCKtf&  
approved provident fund scheme 认可公积金计划 9,tej  
approved provision 核准拨款 MS]r:X6  
approved redeemable share 核准可赎回股份 F>cv<l =6l  
approved regional stock 认可地区性证券 -gWZwW/lD  
approved retirement scheme 认可退休金计划 :lzrgsW  
approved subordinated loan 核准附属贷款 rbCAnwA2  
arbitrage 套戥；套汇；套利 MWL% Bz  
arbitrageur 套戥者；套汇者 o lxByzTh>  
arbitrary amount 临时款项 e]tDy0@  
arrangement 措施；安排；协定 BSMwdr  
arrears 欠款 n}V_,:Z  
arrears of pay 欠付薪酬 S@Hf &
hJ  
arrears of revenue 逾期未收税款；逾期未收的帐项 nvUc\7(%NW  
articles of association 组织章程；组织细则；组织章程细则 FE{FGMq  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (k
hL-F  
ascertainment of profit 确定利润 @]#1(9P  
"Asia Clear" “亚洲结算系统” BCcjK6'  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 +H Usz?  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 +'@D
z9:>  
Asian Development Fund [ADF] 亚洲发展基金 $j?1g#  
Asian dollar bond 亚洲美元债券 5BJmA2L  
Asian dollar market 亚洲美元市场 9$m|'$p3sG  
Asian dollar rate 亚洲美元利率 g>9kXP+  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 4,0{7MLgK  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 B~du-Z22IZ  
asked price 沽盘；喊价；索价；卖方报价 t.'!`5G  
assessable income 应评税入息 nJLFfXWx  
assessable loss 应评税亏损 kM@zyDn,  
assessable profit 应评税利润 "x /OIf  
assessable value 应评税值 Y]5l.SV  
assessed profit 估定利润 uXq. ]ub  
assessed value 经评估价值 lu6(C  
assessment 评税；评定；估价；评税单 eNu7~3k}  
assessment number 评税编号；估价编号 4YX3+oS  
assessment of additional tax 补加税评税 TvQo?  
assessment of performance 业绩评估；实绩评价 Z87|Zl  
Assessor 评税主任 D#/Bx[  
asset price bubbles 资产价格泡沫 Q?/o%`N  
asset-backed securities 具资产保证的证券 1
3=.H5  
assets accretion 资产增值 5
Zva
:  
assets and liabilities 资产与负债 ]}(H0?OQR  
assets betterment statement 资产递增表；资产改进表 l?^4!&Nm  
assets lending 实物放款；有抵押贷款 K:Q<CQ2  
assets of the company passing on the death 死者去世时转移的公司资产 '!a'ZjYyi  
assets pledged as security for liabilities 用作负债抵押的资产 dmN&+t  
assets portfolio 资产投资组合 .%C|+#
&d  
assets price 资产价格 t3Y:}%M  
assets quality 资产质素 Q&|\r  
assets realization 资产变现 }XM(:|8J,  
assets refinancing arrangement 资产再集资安排 yqiq,=OvP  
assets securitization 资产证券化 9lDhIqx0~  
assets situated outside Hong Kong 在香港以外地方的资产 om-omo&,X=  
assets stripping 削减资产；拆卖资产 !GEJIefx_  
assets value 资产值 0tB0@Wj  
assignee 承让人 *~j@*{u  
assignment 转让；转让书；转让契 `P;s8~  
assignment of interest 权益转让 _aMPa+D=P  
assignment of letters patent and trade mark 专利证书及商标转让 yD6[\'%  
assignment of property 物业转让；物业转让书 {LQ#y/H?  
assignment right 转让权 }:*]aL<7_  
assignor 转让人 ,tJ" 5O3-  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ?vHU#  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 .JiziFJ@mj  
associate member 附属会员 A4<Uu~  
associated body corporate 相联法人团体 %O;bAC_M  
associated company 相联公司；联属公司 >q1L2',pK  
associated corporation 相联法团 o"BoZsMk  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "djw>|,N<  
公认会计师公会〔英国〕 @)&=%  
Association of Futures Exchange Brokers 香港期货经纪协会 9lH?-~9  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 JOLaP@IPT  
association of underwriters 承保人组织 Q=20IQp  
assumption of control 接管 pWsDzb6?%  
assurance 担保；保险；转易；转易书 EeRX+BM,  
assurance of interest 权益的转易 E5lBdM>2  
at 19XX price 按一九ＸＸ年价格计算 9dUravC7  
at a discount 按赔价计算；按贴水价格计算；打折扣 Nf"r4%M<6  
at a premium 按溢价计算；按升水价格计算 '9j="R;  
at call 通知付款；按通知 8-%TC\:  
at constant market price 按固定市价计算 !pdb'*,n  
at constant price 按固定价格计算 ~-J]W-n  
at cost 按成本计算 s;vHPUB\n  
at current market price 按当时市价计算；按现时市价计算 o,8TDg  
at current price 按当时价格计算；按现时价格计算 ,1CIBFY  
at factor cost 按要素成本计算；按生产要素成本计算 |3[Wa^U5  
at money-of-the-day price 按付款当日价格计算 bPt!
yI:  
at or better 按指定或较佳价位〔买卖指令〕 "Yj'oE%\  
at par 按面值计算；平价 *8_wYYH  
at sight 见票即付 364`IC( a  
at the close 按收市盘 i,4>0o?
  
at the opening 按开市盘 y6,/:qm  
attestation 见证；见证条款 {I#]@,  
at-the-money option 平价期权 'd$P`Vw:  
attorney 受权人；受托代表人 /M4{Wc  
attornment 新拥有人承认书 c+$*$|t=v`  
attributable profit 可归属利润 Ix=}
+K/  
attributable share value 可归属股份价值 YccH+[X;
 
Auckland Stock Exchange 奥克兰证券交易所 F!Q@u  
auction 拍卖 =~H<Z LE+  
auctioneer 拍卖商 h+&OQ%e=8  
audit 审计；核数 ~h85BF5  
Audit Commission 审计署 v`zJb00DT  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] pd;br8yE$@  
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〕 hB>oJC  
audit review 帐目审查 k!HK 97qA  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 A}N?/{y)G  
audited account 审计帐目；经审计的帐目 `_RTw5{  
audited annual account 经审计的周年帐目 R:k5QD9/&p  
audited balance sheet 经审计的资产负债表 E5xzy/ZQ  
auditor 核数师；核数主任；审计师 $gy*D7  
auditor's certificate 核数师证明书；审计师证明书 \uC15s<  
auditor's report 核数师报告；审计师报告 uPG4V2  
Aussie bond 澳元债券 NzSoqh{R  
austerity budget 紧缩预算 khrb-IY@  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 xt%7@/hiE  
Australia All Ordinaries Index 澳洲所有普通股票指数 s<_)$}  
Australian Dollar [AUD] 澳元 aV?@s4  
Australian Options Market 澳大利亚期权市场 "*5hiTr8+  
Australian Securities Commission 澳洲证券事务监察委员会 ^,8)iV0j_  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 X+S9{X#Cm  
Australian Stock Exchange 澳大利亚证券交易所 TDNQu
_E  
Austrian Schilling [ATS] 奥地利先令 |J}Mgb-4  
authentication 认证；鉴证 V'T ,4  
authority to purchase 委托购买证；委购书 yXF?H"h(  
authorization 认可；核准；授权；授权书 ]<pjXVRt"  
authorization by direction 指示授权 &<J[Q%2  
authorization by instruction 指令授权 ReI/]#
Us  
authorization by warrant 令状授权 A1#%`^W9  
authorization of unit trust 单位信托的认可 TAF PawH  
authorized agent 指定代理人 lBTmx(_}}r  
authorized capital 法定资本 U($dx.`v#  
authorized clerk 出市员 ayD}r#7  
authorized dealer 认可交易商 R
UT,Y4 b  
authorized financial institution 认可财务机构 I'iGt~4$  
authorized fund 认可基金 lM{ +!-G,  
authorized fund house 获授权的基金公司；认可基金公司 vIwCJN1C  
authorized institution 认可机构 ?yR&/a  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 "WK{ >T  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
wK-3+&,9  
authorized insurer 获授权保险人；获认可承保人 !@'6)/  
authorized investment 特准投资项目 ,%Up0Rr,  
authorized person 获授权人 :^x?2% ~K.  
authorized representative 获授权代表 ;Tc`}2  
authorized share capital 法定股本 fCtPu08{Z  
automated quotation system 自动报价系统 ~UjGSO)z}  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 4^Q:  
自动交易系统〔香港期货交易所有限公司〕 y+6o{`0  
automatic adjustment mechanism 自动调整机制 5qoSEI-m  
automatic adjustment system 自动调整系统 4NG?_D5&  
Automatic Clearing House 自动票据交换所 o1Q7Th  
automatic exchange rates accumulation system 自动化汇率累集系统 ugx%_x6  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
zs*
L~_K  
automatic teller machine [ATM] 自动柜员机 #ap9Yoyk\  
autopay 自动转帐 !M]\I&  
available assets 可用资产 aj,T)oDbt6  
available fiscal reserve 现存财政储备 ) ^3avRsC  
available profit 可用利润 _Bp1co85MQ  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 oK%K}{`  
average 平均；平均数；海损 ?Ovqp-sw  
average basic salary 平均基本薪金 hk
;7:G  
average consumer expenditure 平均消费开支；一般消费开支 _({A\}Q|  
average cost 平均成本 IGFR4+  
average cost of land production 增辟土地平均成本 CL}{mEr}  
average daily turnover 平均每日成交额 $N=N(^  
average daily wage rate 平均每日工资率 deixy. |  
average expenditure pattern 平均开支模式 {aC!~qR  
average growth rate 平均增长率
0,rTdjH7  
average net fixed assets 固定资产平均净值 g HbxgeL  
average of relatives 相对价格平均数 k{$ ao  
average price 平均价格 VZ](uFBY  
average propensity to consume 平均消费倾向；一般消费倾向 \$OF1i@
 
average propensity to save 平均储蓄倾向；一般储蓄倾向 L%c0Z@[~  
average rate 平均率 0#*#a13  
average revenue 平均收入；平均收益 @L:>!<  
average stock 平均库存；平均存货 GSQ/NYK  
average yearly rent 平均年租 gzD@cx?V  
avoidance of double taxation 避免双重课税 Io|Aj  
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 eBO@7F$  
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