一些有用的会计术语(也不知道发的地方对不对)A

A: Yhk6Uog{4  
A share Ａ股；甲类股份
e/P4mc)  
abatement of tax 减税；减扣免税额 ^y
D"d =z  
ABN AMRO Bank N.V. 荷兰银行 i;avwP<0  
above-the-line expenditure 线上项目支出；经常预算支出 O,]
_ tp  
above-the-line receipt 线上项目收入；经常预算收入 kdd7Xbw-  
ABSA Asia Limited 南非联合亚洲有限公司 V7n >,k5  
absolute change 绝对数值变更 /KP_Vc:g2_  
absolute expenditure 实际开支 @?vLAsp\  
absolute guideline figure 绝对准则数字 ,W8au"  
absolute interest 绝对权益 7p !zp9|  
absolute order of discharge 绝对破产解除令 'XEK&Yi1  
absolute profit margin 绝对利润幅度 }JH`'&3  
absolute value 实值；绝对值 {\luieG  
absolutely vested interest 绝对既得权益 ?d#Lr*m  
absorbed cost 已吸收成本；已分摊成本 w. vY
(s  
absorption 吸收；分摊；合并 w@2~`<Hk'"  
absorption rate 吸收率；摊配率；分摊率 6s&qZ+v-  
ACB Finance Limited 亚洲商业财务有限公司 F[(6*/46x  
acceptable form of reciprocity 合理的互惠条件 \ bC}&Iz6  
acceptable rate 适当利率；适当汇率 H}(=?
}+  
acceptance agreement 承兑协议 ?{n>EvLY  
acceptance for honour 参加承兑 +=Yk-nJ  
acceptor 承兑人；接受人；受票人 bt0djJRw  
acceptor for honour 参加承兑人 v=j>^FZ  
accident insurance 意外保险 IF& PGo  
Accident Insurance Association of Hong Kong 香港意外保险公会
n~9 i^  
accident insurance scheme 意外保险计划 !>q?dhw@  
accident year basis 意外年度基准 ~DK F%}E  
accommodation 通融；贷款 Bmmb  
accommodation bill 通融票据；空头票据 kRQ~hRT6  
accommodation party 汇票代发人 4VC/-.At  
account balance 帐户余额；帐户结余 "h QV9 [2\  
account book 帐簿 ~NA1SZ{Y+  
account collected in advance 预收款项 |x*{fXdMhr  
account current book 往来帐簿 dG"K/|  
account of after-acquired property 事后取得的财产报告 n#)PvV~  
account of defaulter 拖欠帐目 R&]c"cO L8  
account payable 应付帐款 2B5A!?~>  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 `!]R!T@C  
account receivable 应收帐款 zUNH8=U  
account receivable report 应收帐款报表 r(pwOOx  
account statement 结单；帐单；会计财务报表 {(_B  
account title 帐户名称；会计科目  4c  
accountant's report 会计师报告 <g] ou YHZ  
Accountant's Report Rules 会计师报告规则 -3u@hp_  
accounting and auditing procedure 会计与审计程序；会计与核数程序 h=!M6yap<  
Accounting Arrangements 《会计安排》 
<>SR4  
accounting basis 会计基础 wwo(n$!\  
accounting by Official Receiver 破产管理署署长呈交的帐目  {VS''Lv  
Accounting Circular 《会计通告》 mx:J>SPA8  
accounting class 会计类别 UwZu:[T6H  
accounting date 记帐日期；会计结算日期 (s5<  
accounting for money 款项核算 dK[*
 
Accounting Officer 会计主任 @][ a8:Y9I  
accounting period 会计报告期；会计期 I93 ~8wQ  
accounting policy 会计政策；会计方针 UY1JB^J$  
accounting practice 会计惯例 ,:Rft  
accounting principle 会计准则 ;r gH}r  
accounting record 会计记录 x%_qJ]o  
accounting report 会计报告 )GB3=@  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (y-x01H  
Accounting Society of China 中国会计学会 hO5K
\QnRL  
accounting statement 会计报表 Vf"O/o}hq,  
accounting system 会计制度；会计系统 &oon'q5;  
accounting transaction 会计事项；帐务交易 XRClBTKF  
accounting treatment 会计处理 V?U%C%C|e  
accounting year 会计年度 sKe9at^E]>  
accretion 增值；添加 <QYCo1_  
accrual 应计项目；应累算数目 9@$tiDV  
accrual basis 应计制；权责发生制 %bCcsdK  
accrual basis accounting 应计制会计；权责发生制会计 _fVh%_oH1  
accrue 应累算；应计 qf_hb  
accrued benefit 应累算利益 l81&[  
accrued charges 应计费用 ~AEqfIx*^&  
accrued cumulative preference share dividend 应累算的累积优先股股息 R59
e&   
accrued expenses 应累算费用 =-OCM*5~S  
accrued interest payable 应付利息；应计未付利息 54`bE$:+  
accrued interest receivable 应收利息；应计未收利息 ZAI1p+  
accrued right 累算权益 3X88x-3  
accruing profit 应累算的利润 Ymwx(Pm  
accumulated fiscal reserve 累积财政储备 r24\DvS  
accumulated profit 累积利润；滚存溢利 4]Un=?)I  
accumulated reserve 累积储备 Hv[d<ylO  
accumulation of surplus income 累积收益盈余 Qh)|FQ[s$r  
acquired assets 既得资产 wJapGc!   
acquisition 收购；购置；取得 ^2&O3s
  
acquisition cost 购置成本 s[0prm5.  
acquisition expenses 购置费用 <7vIh0  
acquisition of 100% interest 收购全部股权 Ma`   
acquisition of control 取得控制权 xTa4.ZXg  
acquisition of fixed assets 购置固定资产 F'V+2,.  
acquisition of shell “买壳” wc<2Uc  
acquisition price 收购价 a}5vY  
act of God 天灾 n4ds;N3Hd  
acting partner 执事合伙人 4f@havFIJ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 
377j3dP  
active partner 积极参与的合伙人 "@c';".|  
active trading 交投活跃 v`z=OHc  
actual circulation 实际流通 "Cb.cO$i;  
actual cost 实际成本 afxj[;p!  
actual expenditure 实际开支；实际支出 m~= ]^e  
actual income 实际入息；实际收入；实际收益 _'?8s6 H  
actual market 现货市场 *@-q@5r}
!  
actual price 现货价；实际价格 |x _-I#H  
actual profit 实际利润 /{eih]`x(  
actual quotation 实盘；实际价位；实际报价 J[<D/WIH  
actual year basis 按实际年度计算 >.!5M L\  
actuals 实货 vWnHC  
actuarial investigation 精算调查 ~aauW?  
actuarial principle 精算原则 H#1*'e>  
actuarial report 精算师报告 wzNt c)~i  
Actuarial Society of Hong Kong 香港精算学会 1cHSgpoJ  
actuarial valuation 精算师估值 H 'WFORso[  
actuary 精算师 C*W
.9  
ad referendum agreement 暂定协议；有待覆核的协定 0I(
GB;E  
ad valorem duty 从价税；按值征税 'gk81@|  
ad valorem duty system 从价税制 4y]:Gqz~  
ad valorem fee 从价费 v$.JmL0^J  
ad valorem tariff 从价关税 '?vgp  
additional allowance 额外免税额 s60:0>  
additional amount for unexpired risk 未过期风险的额外款额 Qq;m"M/  
additional assessable profit 补加应评税利润 6*(h9!_T1  
additional assessment 补加评税 K=!ZI/+ju  
additional commitment 额外承担 t9f4P^V`  
additional commitment vote 额外承担拨款 HdY3DdC%q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 UgnsV*e&  
additional dependent parent allowance 供养父母额外免税额 PtPGi^
 
additional provision 额外拨款 Dj,+t+|  
additional stamp duty 附加印花税 8Y{}p[UFT  
additional tax 补加税罚款；补加税款 0bnVIG2q  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 C%95~\Ds  
adjudged bankrupt 被裁定破产 zP{<0o  
adjudicated bankrupt 裁定破产人 NU)`js  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 UuOLv;v  
adjudication of bankruptcy 裁定破产；宣告破产 gT5Ji~xI  
adjudication of insolvency 裁定无力偿还债务 TQ
5MKqR$  
adjusted actual 经调整的实数；调整后的实数 JucxhjV#,  
adjusted current assets 经调整的流动资产；调整后的流动资产 !q=Q~ea  
adjusted figure 经调整的数字；调整后的数额 P$(iB.&  
adjusted liabilities 经调整的负债；调整后的负债 764}yV>  
adjusted loss 经调整的亏损；调整后的亏损 f>wW}-  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Il&"=LooZ  
adjusted profit 经调整的利润；调整后的利润 S}v{^vR  
adjusted surplus 经调整的盈余额；调整后的盈余额 l_YdIUl  
adjusted value 经调整的价值；调整后的价值 "j.oR}s9?#  
adjustment 调整；修订；理算〔保险〕 z2s|.M]&-D  
adjustment centre 调剂中心 <mo^Y k3  
adjustment lag 调整过程的时间差距；调整时差 "zeJ4f  
adjustment mechanism 调整机制 {-v\&w  
adjustment of loss 亏损调整 >jrz;r  
adjustment process 调整过程；调整程序 Jc"$p\ $-  
adjustment range 调整幅度 11@2;vw  
administered exchange rate 受管制汇率 ^qId]s  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 qV,
$bw  
administration expenses 行政费用 y 8d`},  
administration fee 手续费；行政费 Zjp5\+hHV  
administration in bankruptcy 破产管理 eJ=Y6;d$  
administration order 遗产管理令 u\1Wkxj  
administrator 管理人；遗产管理人 iRj x];:Vu  
administrator of the estate 遗产管理人 d4/`:?w  
admission of debt 债项承认书 KWigMh\r  
admission of proof 接纳债权证明 zZ+LisSs&  
advance 放贷款项；垫付款项；预支款项；预付款项 BJO~$/R?v  
advance account 暂支帐目；预付款帐户 Xb+if  
advance compensation 预付补偿金 q/w6sQx$  
advance from shareholder 股东垫款 T`w};]z^d2  
advance pending reimbursement 预支以待日后付还 tO+%b=Z^  
advanced economy 先进经济体系 8O.:3%D~ t  
advancement 预付；预付财产 21/a3Mlx#  
advances warrant 垫款令 '+q'H  
advancing 贷出 sw qky5_K  
adverse balance 逆差 E/L?D  
adverse exchange 逆汇 m)[wZP*e  
advertisement addressed to shareholders 在报章刊登的致股东通告 h@>rjeY@  
advice for collection 托收通知书 G5QgnxwP2  
advice of drawing 提款通知书；汇票通知书 &J&w4"0N'  
advice of payment 付款通知 '/yx_RK2?  
Advisory Committee [Securities and Futures Commission] $Op/5j  
谘询委员会〔证券及期货事务监察委员会〕 eFXi )tl  
Advisory Committee on Diversification 经济多元化谘询委员会 HDW\S#  
affidavit 誓章；遗产申报誓章 1:;&wf  
affidavit of no receipt 述明无收款的誓章 WJFTy+bD  
affiliate 联号；联营公司；附属公司 qq9tBCk

 
affiliated company 附属公司；联号；联营公司 `.sIZku  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ^K77V$v  
affordability 负担能力 .J6j"  
African Development Bank [AfDB] 非洲开发银行 {z[HNSyRs  
after-acquired property 事后取得的财产 ukDH@/  
after-hours dealing 市后交易 1(;33),P8  
after-tax profit 税后盈利；税后利润；税后溢利 Y
I),q.3X~  
agency agreement 代理协议 9 <kkzy  
agency expenses 代理机构的开支 _7j/[  
agency fee 代理费 4Utx 9^  
Agency Law 《代理法》 #;*ai\6>vD  
agent 代理人；承销人 4Tzu"y  
agent of company 公司代理人 ry'^1~,  
agent's fee 代理人费；经纪费 0.Ol@fO  
aggregate 总计；总数；总体数字 LN6JH!  
aggregate amount 总款额；总额 x]d"|jmVZ  
aggregate assets and liabilities 总体资产与负债
://|f  
aggregate at constant price 按固定价格计算的总体数字 Dgq[g_+l  
aggregate demand 总需求 -_4jJxh=OB  
aggregate gross position 总持仓量 jf)JPa_  
aggregate limit 总限额 $evuPm8G  
aggregate of salaries tax 合计薪俸税 tSXjp  
aggregate performance 总体表现；总体业绩 O*n%2Mam  
aggregate supply 总体供应 p2NB~t7Z  
aggregate surplus 总盈余 X8l1xD  
aggregate total 整体总额 Q-dHR i
  
aggregate value 总值；合计价值 pYhI{  
aggregated basis 合计基准 v!'@NW_  
aggregated net chargeable income 合计应课税入息实额 {u=\-|t  
aggregation 合并计算；合计；总和 Mn\B\  
aggregation of incomes of husband and wife 夫妇入息合并计算 f+*2K^B  
aggregation of property 财产的总和 O"-PNF,J  
agio 差价；贴水 _467~5JkU  
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》 A[$wxdc  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
C^42=?  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 /h.3<HI."*  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment VX>t!JP p  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Z%n.:I<%ZV  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment D>x'3WYR  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 LYq2A,wm$  
agreement for a settlement 授产协议 (PrPH/$  
agreement for assignment 转让协议 <ZvPtW  
agreement for sale 售卖协议；买卖协议 V_d%g<n4  
agreement for sale and purchase 买卖协议 ,l?76g  
agreement for the payment of interest 支付利息协议 Dp6"I!L<|  
agreement for the repayment of money 还款协议 5~R{,]52  
agreement of reinsurance 再保险协议 S| -{wC%  
Agricultural Bank of China 中国农业银行 w>q_8V_K  
air passenger departure tax 飞机乘客离境税 ]aW.b_7<9  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 [MXXY  
airport tax 机场税 ?
QIQ,?.  
alcohol duty 酒精税 <sFf'W_3{  
alienation 让与；让渡；转让 yExyx?j.  
alimony 生活费；赡养费 m}'@S+k^  
All Ordinaries Index [AOI] 所有普通股指数 leYmVFE  
all risks 全险；综合险 nT.2jk+  
All Sales Record for Stock Market 《股票市场成交报告》 'nDT.i  
Allied Capital Resources Limited 新联财务有限公司 I/-w65J]  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 C
Y).I`aJ  
allocation letter 拨款信件 4aGpKvW  
allocation of fund 分配款项；预留款项 awW\$Q  
allocation of profit 利润分配；溢利分配 `M<G8ob  
allocation warrant 拨款令 yh
n $4;m  
allotment 分配；配股 C`_D{r  
allotment notice 股份配售通知；配股通知 5F+ f'~  
allotment of shares 股份分配 ! tP
K"k  
allowable 可获宽免；免税的 ZXDMbMD  
allowable business loss 可扣除的营业亏损 ;Wh[q*A  
allowable expenses 可扣税的支出 [^=8k2  
allowance 免税额；津贴；备抵；准备金 0|Ft0y`+  
allowance for debts 债项的免税额 iR5soIR  
allowance for depreciation by wear and tear 耗损折旧免税额 E|uXi)!.x  
allowance for funeral expenses 殡殓费的免税额 \*"0wR;[K  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4sE=WPKF#  
allowance for repairs and outgoings 修葺及支出方面的免税额 -^ ayJ73  
allowance to debtor 给债务人的津贴 $I0a2Z=dP  
alteration of capital 资本更改 W2(=m!:U  
alternate trustee 候补受托人 xs`gN  
amalgamation 合并 %7wzGtM]ps  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k#+^=F^)I  
ambit of charges 征税范围；收费范围 cCKda3v!O  
amended valuation 经修订的估值 R#bV/7Ol  
American Commodities Exchange 美国商品交易所 B=/=U7T  
American Express Bank Limited 美国运通银行 &>4$ [m>n  
American Stock Exchange 美国证券交易所 9U1!
"/F  
amortization 摊销 g#3x)97Z  
amount due from banks 存放银行同业的款项 |wn LxI  
amount due from banks abroad 存放海外银行同业的款项 F7Yuky  
amount due from holding companies 控股公司欠款 e14Q\  
amount due from local banks 存放本港银行同业的款项 I}0-  
amount due to banks 银行同业的存款 CMjPp`rA  
amount due to banks abroad 海外银行同业的存款 ][qA@3^Tw  
amount due to holding companies 控股公司存款 Ip\g^ia  
amount due to local banks 本港银行同业的存款
;ypO'  
amount due to outport banks 外埠银行同业的存款 54_m{&hb  
amount for note issue 发行纸币的款额 *YOnX7*Km  
amount of bond 担保契据的款额 8-6{MJ?F  
amount of consideration 代价款额 vKLG9ovlY  
amount of contribution 供款数额 d}CMX$1  
amount of indebtedness 负债款额 (X'K)*G#  
amount of principal of the loan 贷款本金额 u}0t`w:  
amount of rates chargeable 应征差饷数额 xW )8mv?4n  
amount of share capital 股本额 `fVA.
%  
amount of sums assured 承保款额 (P]^5D  
amount of variation 变动幅度 V"p*Jd"w  
amount of vote 拨款数额  ]= D  
amount payable 应付款额 *4\ub:9  
amount receivable 应收款额 #
!j&L6  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 sJYX[  
analysis 分析 j
o:p*Q"F  
ancillary risk 附属风险 bbA<Zp  
annual account 周年帐目；周年帐目报表；年度决算；年结 j*\MUR=  
annual accounting date 年结日期 yG_.|%e  
annual allowance 每年免税额；年积金；年度津贴；年津 GDe$p;#"9g  
annual balance 年度余额 IN*Z__l8j`  
annual disposable income 每年可动用收入 &1n0(qB  
annual estimates 周年预算 l%w|f`B:  
annual fee 年费 B|w}z1.  
annual general meeting 周年大会 $jL.TraV7  
annual growth rate 年增率；每年增长率 uty]-k  
annual long-term supplement 长期个案每年补助金 L)"w-
,zy  
annual pensionable emolument 可供计算退休金的年薪 2a}_|#*  
annual report 年报 @WUCv7U  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Gwk@X/q  
annual return 周年报表；周年申报表；每年报税表格 3p#^#1/_  
Annual Return Rules 《周年报表规则》 lsxii-#O  
annual review of consumer prices 每年消费物价回顾 j}Mpc;XOc  
annual roll-forward basis 逐年延展方式 M/ \~  
annual salary 年薪 BNLall  
annual statement 年度报表；年度决算表 Pl ,M>IQ  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 _+7f+eB  
annuitant 年金受益人 N#qoKY(#  
annuity 年金 wOSNlbQ5jl  
annuity contract 年金合约 O3^@"IY  
annuity on human life 人寿年金 O$\N]#  
antecedent debt 先前的债项 L(YT6Vmm+t  
ante-dated cheque 倒填日期支票 32J  
anticipated expenditure 预期开支 r8E!-r}rno  
anticipated net profit 预期纯利 LDNUywj@w  
anticipated revenue 预期收入 &$ 9bC't6  
anti-inflation measure 反通货膨胀措施  n6dg   
anti-inflationary stance 反通货膨胀立场 \Bf{/r5x  
apparent deficit 表面赤字 ON^u|*kO  
apparent financial solvency 表面偿债能力 g:V6B/M&  
apparent partner 表面合伙人 ;0W
lvKF  
application for personal assessment 个人入息课税申请书 <CdO& xUY  
application of fund 资金应用 <7h'MNf&  
application to release as liquidator and to destruct the books of accounts and documents Z.:A26  
申请免除清盘人职务及毁灭帐簿与文件 WV5R$IqY  
appointed actuary 委任精算师 HKf3eC  
appointed auditor 委任核数师；委任审计师 ? -tw*2+  
appointed trustee 委任的受托人 iWsIc\!+,  
appointer 委任人 Oms`i&}"}  
apportioned pro rata 按比例分摊 ~'Hwszpb  
apportionment 分配；分摊 8A=(,)`}9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6Vo}Uaq4  
apportionment formula 分摊方程式 83|/sWrvh  
apportionment of estate duty 遗产税的分摊 @Z
WKs  
appraisal 估价；评估 DtX{0p<T3  
appreciable growth 可观增长 !o7.L%S  
appreciable impact 显着影响 5 [*jfOz  
appreciable increase 可观增长 Ei!z? sxzx  
appreciation 增值；升值 uDUSR+E>  
appreciation against other currencies 相对其他货币升值 B$n\m854  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 dWEx55>,1  
appreciation tax 增值税 pwQ."2x  
appropriation 拨款；拨用；拨付 -A~<IyPt  
appropriation account 拨款帐目 0J B"@U&-  
Appropriation Bill 拨款法案 n%hnL$!z  
appropriation-in-aid system 补助拨款办法 vOU-bF%u  
approved assets 核准资产 ekXHfA!i%  
approved basket stock 认可一篮子证券 :2+:(^l  
approved budget 核准预算 owB)+
  
approved charitable donation 认可慈善捐款
pQJZE7S  
approved charitable institution 认可慈善机构 W@LR!EW)  
approved currency 核准货币；认可货币 \wP$"Z}j  
approved estimates 核准预算 B;$5*3D+  
approved estimates of expenditure 核准开支预算 ny0`~bl{p  
approved overseas insurer 核准海外保险人 rA7S1)Kq  
approved overseas trust company 核准海外信托公司 q S
ah_N  
approved pooled investment fund 核准汇集投资基金 f&J*(F*u  
approved provident fund scheme 认可公积金计划 IB<ihk
  
approved provision 核准拨款 g>{=R|uO5  
approved redeemable share 核准可赎回股份 +-i@R%  
approved regional stock 认可地区性证券 s4\2lBU?  
approved retirement scheme 认可退休金计划 -u(#V#}OV?  
approved subordinated loan 核准附属贷款 KA7nncg;,  
arbitrage 套戥；套汇；套利 ?xega-l  
arbitrageur 套戥者；套汇者 :nn'>  
arbitrary amount 临时款项 xMu6P
M<l  
arrangement 措施；安排；协定 `3Y+:!q  
arrears 欠款 >3/<goXk7  
arrears of pay 欠付薪酬 nDfDpP&  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?M);wBe(  
articles of association 组织章程；组织细则；组织章程细则 -b<+Ra
 
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6kk(FVX  
ascertainment of profit 确定利润 dc
sd//E  
"Asia Clear" “亚洲结算系统” 3FfS+q*3S  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 p_( NLJ%  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕  lwlR"Z  
Asian Development Fund [ADF] 亚洲发展基金 Wh7nli7f_  
Asian dollar bond 亚洲美元债券 %$U+?lk}  
Asian dollar market 亚洲美元市场 ~PH
G5?X  
Asian dollar rate 亚洲美元利率 c'C2V9t  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 |gNOv;l  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 b?l\QMvi  
asked price 沽盘；喊价；索价；卖方报价 G4~J+5m k  
assessable income 应评税入息 GOjri  
assessable loss 应评税亏损 o<;"+@v  
assessable profit 应评税利润 d4U_Wu&  
assessable value 应评税值 -#@;-2w  
assessed profit 估定利润 ZzY6M"eUXD  
assessed value 经评估价值 p}\!"&,^m  
assessment 评税；评定；估价；评税单 !!AutkEg>  
assessment number 评税编号；估价编号 (<t)5?@%  
assessment of additional tax 补加税评税 u=5^xpI<D
 
assessment of performance 业绩评估；实绩评价 k
'o?/  
Assessor 评税主任 `Bx CTwc  
asset price bubbles 资产价格泡沫 4R.#=]F  
asset-backed securities 具资产保证的证券 )!Bv8&;e  
assets accretion 资产增值 O-RiDYej  
assets and liabilities 资产与负债 ]dH;+3}  
assets betterment statement 资产递增表；资产改进表 6[i-Tl  
assets lending 实物放款；有抵押贷款 Ogb!YF#e  
assets of the company passing on the death 死者去世时转移的公司资产  .*+&>m7  
assets pledged as security for liabilities 用作负债抵押的资产 4f+Ke*^[RA  
assets portfolio 资产投资组合 xE:p)B-]  
assets price 资产价格 :v+39  
assets quality 资产质素 o_S8fHqjt  
assets realization 资产变现 b^1!_1c  
assets refinancing arrangement 资产再集资安排 6mZFsB  
assets securitization 资产证券化 .nnA
I@7E  
assets situated outside Hong Kong 在香港以外地方的资产 _nF_RpS  
assets stripping 削减资产；拆卖资产 JL1Whf  
assets value 资产值 M~v{\!S  
assignee 承让人 d] {^  
assignment 转让；转让书；转让契 vU_#(jZ  
assignment of interest 权益转让 b=sc2)3?  
assignment of letters patent and trade mark 专利证书及商标转让 .Q7z<Q  
assignment of property 物业转让；物业转让书 oVs&r?\Z  
assignment right 转让权 3s+D x$Ud  
assignor 转让人 5_PD?lg  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 nX~sVG{Q  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Y0DBkg  
associate member 附属会员 &( Z8G~h4  
associated body corporate 相联法人团体 |o`TRqs  
associated company 相联公司；联属公司 P+
JYs
 
associated corporation 相联法团 /Bc ;)~  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] h c"n?  
公认会计师公会〔英国〕 !,]_tw>R  
Association of Futures Exchange Brokers 香港期货经纪协会 |&7l*j(\  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 G'%mmA\  
association of underwriters 承保人组织 7@:uVowQ  
assumption of control 接管 0I,-1o|s  
assurance 担保；保险；转易；转易书 %NKf@If)  
assurance of interest 权益的转易 d)LifsD)  
at 19XX price 按一九ＸＸ年价格计算 $?7}4u,  
at a discount 按赔价计算；按贴水价格计算；打折扣 \
FA7 +Q  
at a premium 按溢价计算；按升水价格计算 *v6'I-#  
at call 通知付款；按通知 z}Q54,9m  
at constant market price 按固定市价计算 H}d&>!\}F  
at constant price 按固定价格计算 
'_2~8w  
at cost 按成本计算 >qOhzbAH{<  
at current market price 按当时市价计算；按现时市价计算 z7}@8F  
at current price 按当时价格计算；按现时价格计算 /W%{b:  
at factor cost 按要素成本计算；按生产要素成本计算 %@LVoP!@!  
at money-of-the-day price 按付款当日价格计算 3.Y/ZWON  
at or better 按指定或较佳价位〔买卖指令〕 0HE@L_$;2  
at par 按面值计算；平价 Al!P=h  
at sight 见票即付 zg|]Ic  
at the close 按收市盘 2$|WXYY  
at the opening 按开市盘 IRLT-  
attestation 见证；见证条款 <EJC.WWJa  
at-the-money option 平价期权 0nC%tCV'  
attorney 受权人；受托代表人 cxVnlgq1  
attornment 新拥有人承认书 ,+0_kndR  
attributable profit 可归属利润 dx|j,1e  
attributable share value 可归属股份价值 kZeb^Q+,
 
Auckland Stock Exchange 奥克兰证券交易所 74>.E^/x  
auction 拍卖  'y1=Z  
auctioneer 拍卖商 f>dWl$/_s  
audit 审计；核数 7JjTm^bu  
Audit Commission 审计署 mIt=r_
  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] YOqBIbp~&)  
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〕 rB-&'#3%  
audit review 帐目审查 ~
ujY+{  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 wPOQy~:  
audited account 审计帐目；经审计的帐目 .(D-vkz'  
audited annual account 经审计的周年帐目 $Z #  
audited balance sheet 经审计的资产负债表 w18kTa!4@  
auditor 核数师；核数主任；审计师 , j7&(V~  
auditor's certificate 核数师证明书；审计师证明书 qXgg"k%A\  
auditor's report 核数师报告；审计师报告 \G2&   
Aussie bond 澳元债券 PKk_9Xd  
austerity budget 紧缩预算 WEZ)7H  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 M1^pf<!s  
Australia All Ordinaries Index 澳洲所有普通股票指数 A^xDAxk  
Australian Dollar [AUD] 澳元 zl$'W=[rFs  
Australian Options Market 澳大利亚期权市场 M,zUg_@  
Australian Securities Commission 澳洲证券事务监察委员会 d(<[$3.  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 .z+[3Oj_E  
Australian Stock Exchange 澳大利亚证券交易所 @#;2P'KL  
Austrian Schilling [ATS] 奥地利先令 t ?rUbN  
authentication 认证；鉴证 Y}QtgZEt  
authority to purchase 委托购买证；委购书 YjAwt;%-D  
authorization 认可；核准；授权；授权书 du Pzt  
authorization by direction 指示授权 U2seD5I  
authorization by instruction 指令授权 xwq {0jY  
authorization by warrant 令状授权 h?jKq2`  
authorization of unit trust 单位信托的认可 ar }F^8Ku  
authorized agent 指定代理人 +TL5yuA  
authorized capital 法定资本 (U4]d`  
authorized clerk 出市员 -Z9e}$q$,  
authorized dealer 认可交易商 JHBX'1GQa  
authorized financial institution 认可财务机构 sSU p7V  
authorized fund 认可基金 26?yEd6^Z  
authorized fund house 获授权的基金公司；认可基金公司 pkQEry&Z  
authorized institution 认可机构 h{#Hwp  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [WW3'= e^  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 A@4sb W_  
authorized insurer 获授权保险人；获认可承保人 |bA\>%~  
authorized investment 特准投资项目 3U^E<H  
authorized person 获授权人 Xf(H_&K  
authorized representative 获授权代表 qf-0 | w  
authorized share capital 法定股本 rZEL7{  
automated quotation system 自动报价系统 /SO 4O|b  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] )ERmSWq/u  
自动交易系统〔香港期货交易所有限公司〕 _NA[g:DZ&O  
automatic adjustment mechanism 自动调整机制 ye4 T2=  
automatic adjustment system 自动调整系统 %v5IR  
Automatic Clearing House 自动票据交换所 HJ~0_n&  
automatic exchange rates accumulation system 自动化汇率累集系统 rE)lt0m
kv  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 K?`Fpg(  
automatic teller machine [ATM] 自动柜员机 Em?bV
(  
autopay 自动转帐 $DBJ"8n2  
available assets 可用资产 >|IUjv2L  
available fiscal reserve 现存财政储备 >NDI<9<'0}  
available profit 可用利润 A%(t'z  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 u 6A!Sw  
average 平均；平均数；海损 j\@Ht~G  
average basic salary 平均基本薪金 k/srT<  
average consumer expenditure 平均消费开支；一般消费开支 _P,3~ ;  
average cost 平均成本 xA/Ein0  
average cost of land production 增辟土地平均成本 oK\{#<gCZ  
average daily turnover 平均每日成交额 ai0am  
average daily wage rate 平均每日工资率 Q*&k6A"jx  
average expenditure pattern 平均开支模式 @'P\c   
average growth rate 平均增长率 /r2*le (H  
average net fixed assets 固定资产平均净值  $I}7EI  
average of relatives 相对价格平均数 `3GYV|LeQ  
average price 平均价格
3HCH-?U5  
average propensity to consume 平均消费倾向；一般消费倾向 <u
`m4w  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Q0l[1;$#  
average rate 平均率 {{N*/E^  
average revenue 平均收入；平均收益 @~1}n/  
average stock 平均库存；平均存货 3M~*4  
average yearly rent 平均年租 J?DJA2o  
avoidance of double taxation 避免双重课税 4TX~]tEyky  
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 \+,%RN.  
u?xXZ]_u-  
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