一些有用的会计术语(也不知道发的地方对不对)A

A: eB)UXOu1  
A share Ａ股；甲类股份 3O#~dFnp  
abatement of tax 减税；减扣免税额 owP6dtd)  
ABN AMRO Bank N.V. 荷兰银行 =7*oC  
above-the-line expenditure 线上项目支出；经常预算支出 MacL3f  
above-the-line receipt 线上项目收入；经常预算收入 D7%^Ly  
ABSA Asia Limited 南非联合亚洲有限公司 E=$7ieW  
absolute change 绝对数值变更 c`rfKr&z  
absolute expenditure 实际开支 `'dX/d  
absolute guideline figure 绝对准则数字 @ARAX\F  
absolute interest 绝对权益 FEge
+`{,  
absolute order of discharge 绝对破产解除令 $0S.@wUG  
absolute profit margin 绝对利润幅度 mMel,iK=  
absolute value 实值；绝对值 C~3@M<X  
absolutely vested interest 绝对既得权益 KteZK.+#:  
absorbed cost 已吸收成本；已分摊成本 aa%Yk"V@  
absorption 吸收；分摊；合并 @SX%? mk8G  
absorption rate 吸收率；摊配率；分摊率 s?4%<jz  
ACB Finance Limited 亚洲商业财务有限公司 BiVd k
a  
acceptable form of reciprocity 合理的互惠条件 ZE5-i@1  
acceptable rate 适当利率；适当汇率 .Y=Z!Q  
acceptance agreement 承兑协议 }dV9%0s!  
acceptance for honour 参加承兑 ; |
E! |w  
acceptor 承兑人；接受人；受票人 )Mm;9
UA  
acceptor for honour 参加承兑人 jM|YW*zNZ  
accident insurance 意外保险 7J#g1  
Accident Insurance Association of Hong Kong 香港意外保险公会 @vVRF Z  
accident insurance scheme 意外保险计划 o3kt0NuF,  
accident year basis 意外年度基准 Pf^Ly97  
accommodation 通融；贷款 \i&vO
H'  
accommodation bill 通融票据；空头票据 j]cXLY  
accommodation party 汇票代发人 ogkz(wZ  
account balance 帐户余额；帐户结余 N]O{T_5-0  
account book 帐簿 s[vPH8qb  
account collected in advance 预收款项 &r5&6p  
account current book 往来帐簿 USHlb#*  
account of after-acquired property 事后取得的财产报告 KoxGxHz^Y3  
account of defaulter 拖欠帐目 (50[,:#  
account payable 应付帐款 dA_V:HP  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 khKv5K#)  
account receivable 应收帐款 xPn'yo  
account receivable report 应收帐款报表 aHVdClD2o  
account statement 结单；帐单；会计财务报表 E)rOlh7  
account title 帐户名称；会计科目 } Y7W1$he  
accountant's report 会计师报告 E'Fv *UA  
Accountant's Report Rules 会计师报告规则 O=!)})YG  
accounting and auditing procedure 会计与审计程序；会计与核数程序 QTrlQH&p  
Accounting Arrangements 《会计安排》 Cnc\sMDJ\B  
accounting basis 会计基础 /w}B07.  
accounting by Official Receiver 破产管理署署长呈交的帐目 _taHf %\4  
Accounting Circular 《会计通告》 `K@df<}%*,  
accounting class 会计类别 tehI!->l  
accounting date 记帐日期；会计结算日期 F'Y2f6B  
accounting for money 款项核算 `lV  
Accounting Officer 会计主任 9FIe W[  
accounting period 会计报告期；会计期
jU3;jm.)  
accounting policy 会计政策；会计方针 |4?}W ,  
accounting practice 会计惯例 CLFxq@%nu~  
accounting principle 会计准则 jmk*z(}#:  
accounting record 会计记录 8R??J>h5\  
accounting report 会计报告 avbr7X(  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 S$kuhK>W!  
Accounting Society of China 中国会计学会 6iV"Tl{z-  
accounting statement 会计报表 9wYt
OQ{g  
accounting system 会计制度；会计系统 JtrDZ;^@  
accounting transaction 会计事项；帐务交易 c|!A?>O?i  
accounting treatment 会计处理 zv
K5Zxl  
accounting year 会计年度 YKX>@)Dxv  
accretion 增值；添加 Wc`J`&#.#  
accrual 应计项目；应累算数目 =|WV^0=S'%  
accrual basis 应计制；权责发生制 3A}nNHpN  
accrual basis accounting 应计制会计；权责发生制会计 j~,LoGuPh  
accrue 应累算；应计 EZwdx  
accrued benefit 应累算利益 f2
w=ln  
accrued charges 应计费用 C^\*|=*\  
accrued cumulative preference share dividend 应累算的累积优先股股息 X gx2  
accrued expenses 应累算费用 ~y-vKCp|  
accrued interest payable 应付利息；应计未付利息 y T1Qep  
accrued interest receivable 应收利息；应计未收利息 /i~^LITH  
accrued right 累算权益 lu@
>?,<  
accruing profit 应累算的利润 SJ WP8+  
accumulated fiscal reserve 累积财政储备 'Kso@St`o  
accumulated profit 累积利润；滚存溢利 E23 Yk?"  
accumulated reserve 累积储备 >fZ/09&3  
accumulation of surplus income 累积收益盈余 eV{FcJha  
acquired assets 既得资产 ~&j`9jdOj  
acquisition 收购；购置；取得 L/iVs`qF  
acquisition cost 购置成本 sY;gh`4h  
acquisition expenses 购置费用 Oih2UrF  
acquisition of 100% interest 收购全部股权 Sfoy8<j  
acquisition of control 取得控制权 ]Re~V{uh  
acquisition of fixed assets 购置固定资产 eEriv@v  
acquisition of shell “买壳” Ignv|TYG  
acquisition price 收购价 ?m_RU  
act of God 天灾 :!iPn%  
acting partner 执事合伙人 >&TnTv?I  
active market 买卖活跃的市场；交投畅旺的市场；旺市 4xpWO6Q  
active partner 积极参与的合伙人 z)Q^j>%  
active trading 交投活跃 kFIB lPV  
actual circulation 实际流通 ng&EGM  
actual cost 实际成本 8$
<AxNR  
actual expenditure 实际开支；实际支出 D>7_P7]y  
actual income 实际入息；实际收入；实际收益 wq_oh*"  
actual market 现货市场 9M7(_E;)B  
actual price 现货价；实际价格 #!d^3iB2  
actual profit 实际利润 gM5p1?E  
actual quotation 实盘；实际价位；实际报价 X-N$+[#  
actual year basis 按实际年度计算 3Gd&=IJ  
actuals 实货 R,5$ 0_]|+  
actuarial investigation 精算调查 T;[c<gc/  
actuarial principle 精算原则 , w'$T)  
actuarial report 精算师报告 ~h^}W$pO  
Actuarial Society of Hong Kong 香港精算学会 if!`Qid  
actuarial valuation 精算师估值 ~j&:)a'^  
actuary 精算师 k-ex<el)#  
ad referendum agreement 暂定协议；有待覆核的协定 6[2?m*BsN  
ad valorem duty 从价税；按值征税 {|J2clL  
ad valorem duty system 从价税制 } Ved  
ad valorem fee 从价费 :%b2;&A[  
ad valorem tariff 从价关税 JTh=JHJ  
additional allowance 额外免税额 z vylL M  
additional amount for unexpired risk 未过期风险的额外款额 U1
HD~  
additional assessable profit 补加应评税利润 C94UF7al  
additional assessment 补加评税 cD`O+WA2K  
additional commitment 额外承担 UrcN?  
additional commitment vote 额外承担拨款 )< a8a@  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6L> "m0  
additional dependent parent allowance 供养父母额外免税额 //u76nQ  
additional provision 额外拨款 ?! _pP|  
additional stamp duty 附加印花税 .f<VmUca  
additional tax 补加税罚款；补加税款 KJ^GUqVl  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 aLk2#1$g  
adjudged bankrupt 被裁定破产 L%O8vn^3  
adjudicated bankrupt 裁定破产人 kbT-Oz  2  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 O-lh\9{'R  
adjudication of bankruptcy 裁定破产；宣告破产 ;$L!`"jn  
adjudication of insolvency 裁定无力偿还债务 pL/.JzB  
adjusted actual 经调整的实数；调整后的实数 "X(=  
adjusted current assets 经调整的流动资产；调整后的流动资产 >Wit"p  
adjusted figure 经调整的数字；调整后的数额 I+d(r"N1  
adjusted liabilities 经调整的负债；调整后的负债 jzA8f+:q  
adjusted loss 经调整的亏损；调整后的亏损 M@X#[w:  
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 tMBy ^@p  
adjusted profit 经调整的利润；调整后的利润 ^t ldm7{_  
adjusted surplus 经调整的盈余额；调整后的盈余额 0:+uw` %  
adjusted value 经调整的价值；调整后的价值 9w<Bm"G  
adjustment 调整；修订；理算〔保险〕 yW(+?7U  
adjustment centre 调剂中心 Ahbu
>LPk  
adjustment lag 调整过程的时间差距；调整时差 OHnjI>/  
adjustment mechanism 调整机制 ~d `4W<1a  
adjustment of loss 亏损调整 N&h!14]{Z  
adjustment process 调整过程；调整程序 |< FCt-U  
adjustment range 调整幅度 ViT 5Jn7  
administered exchange rate 受管制汇率 OwIy(ukTI  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"EhO )lR  
administration expenses 行政费用 Jv.R?1;8i  
administration fee 手续费；行政费 *>$)#?t  
administration in bankruptcy 破产管理 @CI6$  
administration order 遗产管理令 5t?2B]  
administrator 管理人；遗产管理人 9:w,@Phe  
administrator of the estate 遗产管理人 p}7&x[fTLk  
admission of debt 债项承认书 R./6Q1  
admission of proof 接纳债权证明 %ys}Q!gR  
advance 放贷款项；垫付款项；预支款项；预付款项 5@%-=87S  
advance account 暂支帐目；预付款帐户 &*GX:0=/>  
advance compensation 预付补偿金 c!^}!32j)  
advance from shareholder 股东垫款 Fh$&puF2  
advance pending reimbursement 预支以待日后付还 J\D3fh97-  
advanced economy 先进经济体系 VDY1F_Fk  
advancement 预付；预付财产 O9)}:++T  
advances warrant 垫款令 ea>\.D-S  
advancing 贷出 >!.9g  
adverse balance 逆差 xG/qDc  
adverse exchange 逆汇 wu&7#![,  
advertisement addressed to shareholders 在报章刊登的致股东通告 4yv31QG$  
advice for collection 托收通知书 J3^ZPW  
advice of drawing 提款通知书；汇票通知书 a\_,_psK  
advice of payment 付款通知 JHH&@Cn  
Advisory Committee [Securities and Futures Commission] yLOLv6g~e  
谘询委员会〔证券及期货事务监察委员会〕 U/o}{,$A  
Advisory Committee on Diversification 经济多元化谘询委员会 !r0P\  
affidavit 誓章；遗产申报誓章 Y{tuaBzD  
affidavit of no receipt 述明无收款的誓章 !PIdw~YC  
affiliate 联号；联营公司；附属公司 7"i*J6y*  
affiliated company 附属公司；联号；联营公司 S\!E;p  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 gj X1b
2  
affordability 负担能力 {U-EBXV  
African Development Bank [AfDB] 非洲开发银行 BmXGk  
after-acquired property 事后取得的财产 n$l]+[>  
after-hours dealing 市后交易 %([H*sLX  
after-tax profit 税后盈利；税后利润；税后溢利 ZS_f',kE  
agency agreement 代理协议 Z"+!ayA7D  
agency expenses 代理机构的开支 o
F xVK  
agency fee 代理费 k"{U}Y/}  
Agency Law 《代理法》 CHI(\DXNs  
agent 代理人；承销人 p n>`v  
agent of company 公司代理人 ".D +# 2Kl  
agent's fee 代理人费；经纪费 oH"N>@Vl  
aggregate 总计；总数；总体数字 We?:DM [  
aggregate amount 总款额；总额 V1A3l{>L  
aggregate assets and liabilities 总体资产与负债 /Ql}jSKi  
aggregate at constant price 按固定价格计算的总体数字 ]]3D` F}  
aggregate demand 总需求 ayp}TYh*  
aggregate gross position 总持仓量 hGV/P94  
aggregate limit 总限额 vrbh+  
aggregate of salaries tax 合计薪俸税 -m/4\D  
aggregate performance 总体表现；总体业绩 nVzo=+Yp  
aggregate supply 总体供应 #mYxO  
aggregate surplus 总盈余 _yUFe&  
aggregate total 整体总额 >,3 3Jx  
aggregate value 总值；合计价值 I#U44+c  
aggregated basis 合计基准 2_X0Og8s[  
aggregated net chargeable income 合计应课税入息实额 %A3Jd4DH  
aggregation 合并计算；合计；总和 sN2l[Ous  
aggregation of incomes of husband and wife 夫妇入息合并计算 gBu4`M  
aggregation of property 财产的总和 e AjtWqg  
agio 差价；贴水 PK" C+o;:  
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》 [_n|n"M  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ( Iew%U  
《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》 7ow1=%Q  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment N=9lA0y+  
《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》 -S@:  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment bAp`lmFI  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Je,8{J|e  
agreement for a settlement 授产协议 I2'?~Lt  
agreement for assignment 转让协议 x{$NstGB  
agreement for sale 售卖协议；买卖协议 rej[G!  
agreement for sale and purchase 买卖协议
BxF  
agreement for the payment of interest 支付利息协议 UB}mI0/w  
agreement for the repayment of money 还款协议 M .,|cx  
agreement of reinsurance 再保险协议 1
zRO==b  
Agricultural Bank of China 中国农业银行 7|rT*-Ia  
air passenger departure tax 飞机乘客离境税 :Kiu*&{  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 7(H/|2;-d8  
airport tax 机场税 f$|v  
alcohol duty 酒精税 A7H=#L+C  
alienation 让与；让渡；转让 S[M$>  
alimony 生活费；赡养费 q9Q4F  
All Ordinaries Index [AOI] 所有普通股指数 V QI7lJV"  
all risks 全险；综合险 T[~X~dqwn"  
All Sales Record for Stock Market 《股票市场成交报告》 rQJoaP+\q  
Allied Capital Resources Limited 新联财务有限公司 \B)<<[ $  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 #7{a~-S  
allocation letter 拨款信件 @ 55Y2  
allocation of fund 分配款项；预留款项 +Ji dP  
allocation of profit 利润分配；溢利分配 *3|KbCX  
allocation warrant 拨款令 sZc<h]L(g  
allotment 分配；配股 _N6GV$Q  
allotment notice 股份配售通知；配股通知 dSbV{*B;>  
allotment of shares 股份分配 8Xr"4;}f+  
allowable 可获宽免；免税的 rlD@O~P4  
allowable business loss 可扣除的营业亏损 8MIHp[vm%  
allowable expenses 可扣税的支出 W8)GT`\  
allowance 免税额；津贴；备抵；准备金 3I]5DW %-  
allowance for debts 债项的免税额
d=[.  
allowance for depreciation by wear and tear 耗损折旧免税额 &PbH!]yd  
allowance for funeral expenses 殡殓费的免税额 j2+&B9(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ; ?!sU  
allowance for repairs and outgoings 修葺及支出方面的免税额 NJ.kT uk  
allowance to debtor 给债务人的津贴 gb-n~m[y  
alteration of capital 资本更改 IcB>Hg5  
alternate trustee 候补受托人 ][3 "xP  
amalgamation 合并 I8m(p+Z=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .fgoEB,(  
ambit of charges 征税范围；收费范围 gN*8zui  
amended valuation 经修订的估值 so;aN'{6@  
American Commodities Exchange 美国商品交易所 di"*K*~y  
American Express Bank Limited 美国运通银行 bbz86]AhY  
American Stock Exchange 美国证券交易所 ^VA)vLj@  
amortization 摊销 t^q/'9Ai&J  
amount due from banks 存放银行同业的款项 ST{<G  
amount due from banks abroad 存放海外银行同业的款项 t JJaIb6Xj  
amount due from holding companies 控股公司欠款 c Mq|`CM  
amount due from local banks 存放本港银行同业的款项 a}6Wo
=  
amount due to banks 银行同业的存款 x,n;GR  
amount due to banks abroad 海外银行同业的存款 ur;8uv2o  
amount due to holding companies 控股公司存款 VP[ J#TPU  
amount due to local banks 本港银行同业的存款 'C(YUlT2?P  
amount due to outport banks 外埠银行同业的存款 905 /4z'  
amount for note issue 发行纸币的款额 &",pPuq  
amount of bond 担保契据的款额 7uYJ_R  
amount of consideration 代价款额 zH.7!jeE  
amount of contribution 供款数额  $///N+B  
amount of indebtedness 负债款额 ^hU7QxW  
amount of principal of the loan 贷款本金额 U
c.K6%iI  
amount of rates chargeable 应征差饷数额 zI&oZH^vn  
amount of share capital 股本额 )8yNqnD  
amount of sums assured 承保款额 -e30!A  
amount of variation 变动幅度 XJ.vj+XXb  
amount of vote 拨款数额 -FwOX~s/'  
amount payable 应付款额  a(F%M  
amount receivable 应收款额 $cnIsyKWY  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7Y:1ji0l  
analysis 分析 :hZYh.y\l  
ancillary risk 附属风险 5MT$n4zKu  
annual account 周年帐目；周年帐目报表；年度决算；年结 Po% V%~  
annual accounting date 年结日期 S_WYU&8  
annual allowance 每年免税额；年积金；年度津贴；年津 0m!+gZ@  
annual balance 年度余额 phd,Jg[  
annual disposable income 每年可动用收入 P/4]x@{ih  
annual estimates 周年预算 K%.\@l2Cp  
annual fee 年费 UE5T%zd/  
annual general meeting 周年大会 c5pF?kFaD  
annual growth rate 年增率；每年增长率 525W; mu{  
annual long-term supplement 长期个案每年补助金 Tmqtj  
annual pensionable emolument 可供计算退休金的年薪 z.--"cF  
annual report 年报 kU0e;r1N  
Annual Report on the Consumer Price Index 《消费物价指数年报》 lo Oh }y+  
annual return 周年报表；周年申报表；每年报税表格 "1t%J7c_  
Annual Return Rules 《周年报表规则》 5$/ED3mcK  
annual review of consumer prices 每年消费物价回顾 b|P[\9  
annual roll-forward basis 逐年延展方式 CtfI&rb[  
annual salary 年薪 ihdN{Mx<2  
annual statement 年度报表；年度决算表 IOtSAf  
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 f.4r'^  
annuitant 年金受益人 unKi)v1  
annuity 年金 sA[hG*#/S  
annuity contract 年金合约 \9N1:  
annuity on human life 人寿年金 j#rjYiYKy  
antecedent debt 先前的债项 u
1R_u9  
ante-dated cheque 倒填日期支票 hOG9  
anticipated expenditure 预期开支 @m[q0G}  
anticipated net profit 预期纯利  Y[#EFM  
anticipated revenue 预期收入 ..'k+0u^  
anti-inflation measure 反通货膨胀措施 >)\x\e  
anti-inflationary stance 反通货膨胀立场 t"4RGO)jh  
apparent deficit 表面赤字 >+ZBQ]~  
apparent financial solvency 表面偿债能力 _~]~ssn,1  
apparent partner 表面合伙人 {}RE;5n\['  
application for personal assessment 个人入息课税申请书 QQ;<L"VW  
application of fund 资金应用 o."k7fLB  
application to release as liquidator and to destruct the books of accounts and documents 1j"_@?H[  
申请免除清盘人职务及毁灭帐簿与文件 3D|Y4OM  
appointed actuary 委任精算师 (xxNQ] l-(  
appointed auditor 委任核数师；委任审计师 FOz~iS\  
appointed trustee 委任的受托人 )IQ5Qu  
appointer 委任人 5G  @  
apportioned pro rata 按比例分摊 B /q/6Pp  
apportionment 分配；分摊 wiHGTaR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0se0AcrW  
apportionment formula 分摊方程式 5yBaxw`  
apportionment of estate duty 遗产税的分摊 a_}k^zw(  
appraisal 估价；评估 [Ume^  
appreciable growth 可观增长 Lxz!>JO>  
appreciable impact 显着影响 z 3((L  
appreciable increase 可观增长 ]:H((rk  
appreciation 增值；升值 /,Unp1D  
appreciation against other currencies 相对其他货币升值 f+3ico]f@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^jY/w>UdH  
appreciation tax 增值税 _%M+!Ltz  
appropriation 拨款；拨用；拨付 Fs+ CY  
appropriation account 拨款帐目 o9GtS$O\  
Appropriation Bill 拨款法案 ,yPs4',d  
appropriation-in-aid system 补助拨款办法 4sJM!9eb[  
approved assets 核准资产 w2 %u;D%  
approved basket stock 认可一篮子证券 Hg[g{A_G[  
approved budget 核准预算 V/N:Of:\R  
approved charitable donation 认可慈善捐款 @9$u
!ny0  
approved charitable institution 认可慈善机构 4S9hz  
approved currency 核准货币；认可货币 \Dn47V{7-  
approved estimates 核准预算 M8Tj;ATr  
approved estimates of expenditure 核准开支预算 (g(.gN]  
approved overseas insurer 核准海外保险人 C6<*'5T  
approved overseas trust company 核准海外信托公司 [-X

z:  
approved pooled investment fund 核准汇集投资基金 WF#3'"I  
approved provident fund scheme 认可公积金计划 ^jph"a C  
approved provision 核准拨款 WRdBL5  
approved redeemable share 核准可赎回股份 }8lv
i vR4  
approved regional stock 认可地区性证券 <q}w,XU  
approved retirement scheme 认可退休金计划 44r@8HO1  
approved subordinated loan 核准附属贷款 \+9~\eeXb  
arbitrage 套戥；套汇；套利 --D&a;CO}  
arbitrageur 套戥者；套汇者 S`w_q=-^8  
arbitrary amount 临时款项 *- S/{ .&  
arrangement 措施；安排；协定 \Ei(HmEU  
arrears 欠款 Sh@en\m=#S  
arrears of pay 欠付薪酬 II,snRD  
arrears of revenue 逾期未收税款；逾期未收的帐项 3AQu\4+A  
articles of association 组织章程；组织细则；组织章程细则 Gd%X> ~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 GS*Mv{JJ  
ascertainment of profit 确定利润 NP+*L|-;  
"Asia Clear" “亚洲结算系统” tMy<MO)Ei  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 g %ZKn  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 _x'?igy  
Asian Development Fund [ADF] 亚洲发展基金  0m&  
Asian dollar bond 亚洲美元债券 Y-ZTv(<  
Asian dollar market 亚洲美元市场 :c?}~a~JO(  
Asian dollar rate 亚洲美元利率 r.~^h^c]  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 e5z U`R  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ;$FpxurX  
asked price 沽盘；喊价；索价；卖方报价 }Ghh%]  
assessable income 应评税入息 8T]x4JQ0  
assessable loss 应评税亏损 Fcp8RBq  
assessable profit 应评税利润 12olVTuw  
assessable value 应评税值 8am/5o  
assessed profit 估定利润 Q($.s=&l;  
assessed value 经评估价值 'P`L?/_3  
assessment 评税；评定；估价；评税单 "Vw;y+F}  
assessment number 评税编号；估价编号 lYq/ n&@_1  
assessment of additional tax 补加税评税 5h!ZoB)n  
assessment of performance 业绩评估；实绩评价 7O\sQ]i6  
Assessor 评税主任 } N$soaUs  
asset price bubbles 资产价格泡沫 PKK18E}{%^  
asset-backed securities 具资产保证的证券 ]ysEj3  
assets accretion 资产增值 bAkCk]>5  
assets and liabilities 资产与负债 P_y8[Y]?  
assets betterment statement 资产递增表；资产改进表 9|K3xH  
assets lending 实物放款；有抵押贷款 W&'[Xj  
assets of the company passing on the death 死者去世时转移的公司资产 HuRq0/"  
assets pledged as security for liabilities 用作负债抵押的资产 pIbm)-  
assets portfolio 资产投资组合 E4;@P']`  
assets price 资产价格 pI]tv@>:f  
assets quality 资产质素 b$,~S\\c  
assets realization 资产变现 #y2IHO-  
assets refinancing arrangement 资产再集资安排 Z<ABK`rEO  
assets securitization 资产证券化 P-25]-  
assets situated outside Hong Kong 在香港以外地方的资产 1SY`V?cu  
assets stripping 削减资产；拆卖资产 G Ch]5\  
assets value 资产值 rq]zt2  
assignee 承让人 wiE'6CM  
assignment 转让；转让书；转让契 4IUdlb  
assignment of interest 权益转让 Jp#Onl+d6  
assignment of letters patent and trade mark 专利证书及商标转让 'ai3f  
assignment of property 物业转让；物业转让书 o)}M$}4  
assignment right 转让权 $sa5aUg }  
assignor 转让人 K|
Kc.   
associate 有联系的人；有关连人士；相联者；合伙人；联系人 u}~jNV  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 {!]7=K)W9  
associate member 附属会员 UU;U,q  
associated body corporate 相联法人团体 2]i>k
V/,0  
associated company 相联公司；联属公司 W}0cM9 g  
associated corporation 相联法团 =j&qat  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] gK Uci  
公认会计师公会〔英国〕 1v2pPUH\  
Association of Futures Exchange Brokers 香港期货经纪协会 m_;<7W&p]  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 E,EpzB$_dj  
association of underwriters 承保人组织 9~Ve}NB#z&  
assumption of control 接管 R'e>YDC  
assurance 担保；保险；转易；转易书 )/4xR]  
assurance of interest 权益的转易 DM[gjfMXu  
at 19XX price 按一九ＸＸ年价格计算 N |nZf5{  
at a discount 按赔价计算；按贴水价格计算；打折扣 =E~)svl6g  
at a premium 按溢价计算；按升水价格计算 ?K>=>bS^h  
at call 通知付款；按通知 E!SxO~  
at constant market price 按固定市价计算 JrA\ V=K  
at constant price 按固定价格计算  FKpyD  
at cost 按成本计算 /tqQAvj  
at current market price 按当时市价计算；按现时市价计算 bxFDB^  
at current price 按当时价格计算；按现时价格计算 jDKL}x  
at factor cost 按要素成本计算；按生产要素成本计算 wz1fl#WU  
at money-of-the-day price 按付款当日价格计算 PEIf)**0N  
at or better 按指定或较佳价位〔买卖指令〕 A!n)Fpk  
at par 按面值计算；平价 2Ysl|xRo  
at sight 见票即付 XkE'k;AEx  
at the close 按收市盘 3g''j7  
at the opening 按开市盘 %*Aq%,.={  
attestation 见证；见证条款 +w(>UBy-  
at-the-money option 平价期权 1 ^q~NYTK  
attorney 受权人；受托代表人 '"~ 2xiin  
attornment 新拥有人承认书 Z<M?_<3  
attributable profit 可归属利润 SIr^\iiOB  
attributable share value 可归属股份价值 +\@}IKWl-?  
Auckland Stock Exchange 奥克兰证券交易所 o n+:{ad  
auction 拍卖 JS{trqc1d  
auctioneer 拍卖商 =U)e_q  
audit 审计；核数 uU;]/  
Audit Commission 审计署 #G`UR  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] |bWvQdN  
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〕 t.YY?5l  
audit review 帐目审查 8e{S(FZ7Ed  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 NKJ+DD:
'  
audited account 审计帐目；经审计的帐目 Cg4l*"_  
audited annual account 经审计的周年帐目 co-dq\P  
audited balance sheet 经审计的资产负债表 1GA$nFBVC  
auditor 核数师；核数主任；审计师 Bk)*Z/1<x  
auditor's certificate 核数师证明书；审计师证明书 ehe;<A  
auditor's report 核数师报告；审计师报告 `L#`WC@[o  
Aussie bond 澳元债券 L%sskV(  
austerity budget 紧缩预算 x.ZW%P1  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ,y%4QvG7a  
Australia All Ordinaries Index 澳洲所有普通股票指数 6^vseVx  
Australian Dollar [AUD] 澳元 kl/eJN'S  
Australian Options Market 澳大利亚期权市场 $ &III  
Australian Securities Commission 澳洲证券事务监察委员会 h:qt?$]J  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 e <]^7pz  
Australian Stock Exchange 澳大利亚证券交易所 0%f
}w0]:  
Austrian Schilling [ATS] 奥地利先令 d=~-8]%\  
authentication 认证；鉴证 ?^l{t4  
authority to purchase 委托购买证；委购书 rm"C|T4:V  
authorization 认可；核准；授权；授权书 o{n)w6P{R,  
authorization by direction 指示授权 :<w2j6V  
authorization by instruction 指令授权 5:r*em  
authorization by warrant 令状授权 0!6n  
authorization of unit trust 单位信托的认可 Utv#E.VI  
authorized agent 指定代理人 =mWr8p-H  
authorized capital 法定资本 k.MAX8  
authorized clerk 出市员 +q NX/F  
authorized dealer 认可交易商 [h;&r"1  
authorized financial institution 认可财务机构 m.|__L  
authorized fund 认可基金 C % d  
authorized fund house 获授权的基金公司；认可基金公司 L UitY  
authorized institution 认可机构 %DqPRl.Gu  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 w!8xZu  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ~lSdWUk>  
authorized insurer 获授权保险人；获认可承保人 NrTK+6 z  
authorized investment 特准投资项目 C>bd HB7  
authorized person 获授权人 [->uDbtzL  
authorized representative 获授权代表 ZBX,4kxK7  
authorized share capital 法定股本 >^\}"dEvr  
automated quotation system 自动报价系统 FdZG%N>Z  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ImnN&[Cu  
自动交易系统〔香港期货交易所有限公司〕 n@ rphJb  
automatic adjustment mechanism 自动调整机制 {TV6eV  
automatic adjustment system 自动调整系统 P*M$^p
  
Automatic Clearing House 自动票据交换所 pl.D h  
automatic exchange rates accumulation system 自动化汇率累集系统 &N^^[ uG  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 $&>z`bAS>  
automatic teller machine [ATM] 自动柜员机 Wdp?<U  
autopay 自动转帐 v\;hI5WY  
available assets 可用资产 J#L"kz  
available fiscal reserve 现存财政储备 =5PNH2  
available profit 可用利润 ={GYJ.*Ah  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 X?Yp=%%
 
average 平均；平均数；海损 c(tX761qz  
average basic salary 平均基本薪金 B"9/+Yj  
average consumer expenditure 平均消费开支；一般消费开支 a1p}y2  
average cost 平均成本 fQtV-\Bc  
average cost of land production 增辟土地平均成本 -55Pvg0ND  
average daily turnover 平均每日成交额 68pB*(i  
average daily wage rate 平均每日工资率 %%=PpKYtSD  
average expenditure pattern 平均开支模式 |x[zzx# >-  
average growth rate 平均增长率 R"0fZENTG  
average net fixed assets 固定资产平均净值 fNkN  
average of relatives 相对价格平均数 No1*~EQ  
average price 平均价格 [kjmEMF9i  
average propensity to consume 平均消费倾向；一般消费倾向 ;g M$%!&  
average propensity to save 平均储蓄倾向；一般储蓄倾向 T{VdlgL  
average rate 平均率 y&$mN  
average revenue 平均收入；平均收益 p%_m
!   
average stock 平均库存；平均存货 0VOj,)K=  
average yearly rent 平均年租 ebuR-9  
avoidance of double taxation 避免双重课税 ?[|T"bE5[  
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 RuW62QSq  
D9#?l<D  
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