一些有用的会计术语(也不知道发的地方对不对)A

A: 4g^Xe-  
A share Ａ股；甲类股份 b,):&M~p  
abatement of tax 减税；减扣免税额 PiZU_~A  
ABN AMRO Bank N.V. 荷兰银行 vG'I|OWg  
above-the-line expenditure 线上项目支出；经常预算支出 b[os0D95  
above-the-line receipt 线上项目收入；经常预算收入 .}ePm(  
ABSA Asia Limited 南非联合亚洲有限公司 ^M~Z_CQL2  
absolute change 绝对数值变更 %+0V0.  
absolute expenditure 实际开支 l[u=_uaYl  
absolute guideline figure 绝对准则数字
]x:>!y  
absolute interest 绝对权益 EaU
O
>S  
absolute order of discharge 绝对破产解除令 ?:+sjHzXT  
absolute profit margin 绝对利润幅度 ?3Y~q;I]O  
absolute value 实值；绝对值 "1|\V.>>;  
absolutely vested interest 绝对既得权益 32x[6"T  
absorbed cost 已吸收成本；已分摊成本 }(/\vTn*1  
absorption 吸收；分摊；合并 jSd[  
absorption rate 吸收率；摊配率；分摊率 J`xCd/G  
ACB Finance Limited 亚洲商业财务有限公司 AtYqD<hl:  
acceptable form of reciprocity 合理的互惠条件 Ze"m;T  
acceptable rate 适当利率；适当汇率 :hFKmoy#  
acceptance agreement 承兑协议 <tto8Y j  
acceptance for honour 参加承兑 ckdXla  
acceptor 承兑人；接受人；受票人 Qs\*r@6?  
acceptor for honour 参加承兑人 nR`)kORc  
accident insurance 意外保险 br%l>Y\"  
Accident Insurance Association of Hong Kong 香港意外保险公会 9>T5~C'*  
accident insurance scheme 意外保险计划 rBUWzpE"  
accident year basis 意外年度基准 8T?D#,/  
accommodation 通融；贷款 (d>}Fp  
accommodation bill 通融票据；空头票据 Kn,td:(  
accommodation party 汇票代发人 Z~1uyr(  
account balance 帐户余额；帐户结余 ToX--w4  
account book 帐簿 w9TE E,t;5  
account collected in advance 预收款项 J>8kJCh9g  
account current book 往来帐簿 Fxv5kho  
account of after-acquired property 事后取得的财产报告 dCpDA a3  
account of defaulter 拖欠帐目 W^YaC (I  
account payable 应付帐款 2;ju/9x  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 bCqTubbx!t  
account receivable 应收帐款 d<Dm(  
account receivable report 应收帐款报表 #\Zr$?t|V  
account statement 结单；帐单；会计财务报表 vEw8<<cgg  
account title 帐户名称；会计科目 (\UpJlW  
accountant's report 会计师报告 7#(0GZN9h%  
Accountant's Report Rules 会计师报告规则 E
hAaaG  
accounting and auditing procedure 会计与审计程序；会计与核数程序 0Ua&_D"  
Accounting Arrangements 《会计安排》 Z rv:uEl  
accounting basis 会计基础 xauMF~*  
accounting by Official Receiver 破产管理署署长呈交的帐目 K5!OvqzG  
Accounting Circular 《会计通告》 L%jIU<?Z7  
accounting class 会计类别 9,[Af
I  
accounting date 记帐日期；会计结算日期 \,ne7G21j  
accounting for money 款项核算 D)tL}X$  
Accounting Officer 会计主任 -2'1KAk-W  
accounting period 会计报告期；会计期 28qlp>U  
accounting policy 会计政策；会计方针 :!Nx'F9a  
accounting practice 会计惯例 n8tw8o%&[  
accounting principle 会计准则 ohjl*dw
 
accounting record 会计记录 8([ MR  
accounting report 会计报告 E0AbVa.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 lffw "  
Accounting Society of China 中国会计学会 8u%,5GV>Xr  
accounting statement 会计报表 }U'  
accounting system 会计制度；会计系统 _F8THYg (  
accounting transaction 会计事项；帐务交易 zf>*\pZE  
accounting treatment 会计处理 SlG^ H  
accounting year 会计年度 `hdN 6PgK  
accretion 增值；添加 w{ ;Sp?Os  
accrual 应计项目；应累算数目 @]!9;?so  
accrual basis 应计制；权责发生制 XFYa+]B2q  
accrual basis accounting 应计制会计；权责发生制会计 1R;@v3  
accrue 应累算；应计 5mS/,fs@  
accrued benefit 应累算利益 _xmQGX!|  
accrued charges 应计费用 vw4b@v-XQ3  
accrued cumulative preference share dividend 应累算的累积优先股股息 4$WR8  
accrued expenses 应累算费用 ,@/O\fit)  
accrued interest payable 应付利息；应计未付利息 ;rF[y7\  
accrued interest receivable 应收利息；应计未收利息 hNhEA $X5  
accrued right 累算权益 Xhq6l3M  
accruing profit 应累算的利润 UhrRB  
accumulated fiscal reserve 累积财政储备 D6H?*4f]  
accumulated profit 累积利润；滚存溢利 G|
[{\  
accumulated reserve 累积储备 7BL)FJ]UR]  
accumulation of surplus income 累积收益盈余 reNf?7G+m  
acquired assets 既得资产 a+cDH  
acquisition 收购；购置；取得 1;H"4u_IG&  
acquisition cost 购置成本 Uqb]&2  
acquisition expenses 购置费用 Mm(#N/  
acquisition of 100% interest 收购全部股权 7RWgc]@?>  
acquisition of control 取得控制权 Gw
\..O  
acquisition of fixed assets 购置固定资产 [`oVMR  
acquisition of shell “买壳”
'A^q)hpax  
acquisition price 收购价 $XTtDUP@  
act of God 天灾 hxK;f  
acting partner 执事合伙人 amdgb,vh  
active market 买卖活跃的市场；交投畅旺的市场；旺市 7KX27.~F  
active partner 积极参与的合伙人 8*@{}O##  
active trading 交投活跃 =#,`k<v%I  
actual circulation 实际流通 M:{Aq&.  
actual cost 实际成本 q[C?1Kc.z  
actual expenditure 实际开支；实际支出 QxdC[t$Lp  
actual income 实际入息；实际收入；实际收益 /1v9U|j  
actual market 现货市场 3V?x&qlP>  
actual price 现货价；实际价格 IlB8~{p_  
actual profit 实际利润 y/c3x*l.xL  
actual quotation 实盘；实际价位；实际报价 DrkTM<  
actual year basis 按实际年度计算 bY=[ USgps  
actuals 实货 p/?o^_s  
actuarial investigation 精算调查 r+8D|stS  
actuarial principle 精算原则 .= ?*Wp  
actuarial report 精算师报告 %ACW"2#(  
Actuarial Society of Hong Kong 香港精算学会 a \1QnCy  
actuarial valuation 精算师估值 |DJ8 "T]E  
actuary 精算师 =uH2+9.  
ad referendum agreement 暂定协议；有待覆核的协定 U:C:ugm  
ad valorem duty 从价税；按值征税 ?nGiif  
ad valorem duty system 从价税制 (+epRC  
ad valorem fee 从价费 P .m@|w&.K  
ad valorem tariff 从价关税 qrYbc~jI7  
additional allowance 额外免税额 ~qrSHn}+PU  
additional amount for unexpired risk 未过期风险的额外款额 `.@sux!lu  
additional assessable profit 补加应评税利润 5tQz!M  
additional assessment 补加评税 <[cpaZT,  
additional commitment 额外承担 TXmS$q   
additional commitment vote 额外承担拨款 2CO/K_Q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 'R79,)|;[  
additional dependent parent allowance 供养父母额外免税额 {uaDpRt  
additional provision 额外拨款 L^ J|cgmNw  
additional stamp duty 附加印花税 /;#kV]nF  
additional tax 补加税罚款；补加税款 GXVx/)H  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 rM
DvnF  
adjudged bankrupt 被裁定破产 *#mmk1`  
adjudicated bankrupt 裁定破产人 S} m=|3%y  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 m4hkV>$d  
adjudication of bankruptcy 裁定破产；宣告破产 h9H z6 >  
adjudication of insolvency 裁定无力偿还债务 )=[\YfK  
adjusted actual 经调整的实数；调整后的实数 JY#vq'dl|  
adjusted current assets 经调整的流动资产；调整后的流动资产 ;`78h?`  
adjusted figure 经调整的数字；调整后的数额 \%a0Lp{ I  
adjusted liabilities 经调整的负债；调整后的负债 [<RhaZz  
adjusted loss 经调整的亏损；调整后的亏损 sm/aL^4  
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 yxt"vm;  
adjusted profit 经调整的利润；调整后的利润 [Km{6L&  
adjusted surplus 经调整的盈余额；调整后的盈余额 2X@9o4_4q  
adjusted value 经调整的价值；调整后的价值 #Q8_:dPY  
adjustment 调整；修订；理算〔保险〕 -qIi.]/f"9  
adjustment centre 调剂中心 2?t@<M]  
adjustment lag 调整过程的时间差距；调整时差 IgX &aW
 
adjustment mechanism 调整机制
OTXZ
dAv  
adjustment of loss 亏损调整 l
Kf58 mB  
adjustment process 调整过程；调整程序 HoGYgye=  
adjustment range 调整幅度 = j1Jl^[  
administered exchange rate 受管制汇率 H0afu)$,  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 P8z%*/ 3NF  
administration expenses 行政费用 S0^a)#D &  
administration fee 手续费；行政费 + `|A/w  
administration in bankruptcy 破产管理 |UXSUP @s  
administration order 遗产管理令 ( eTrqI`  
administrator 管理人；遗产管理人 GTP'js  
administrator of the estate 遗产管理人 DhyR
 
admission of debt 债项承认书 !?P8[K  
admission of proof 接纳债权证明 u<edO+  
advance 放贷款项；垫付款项；预支款项；预付款项 :<J7g`f  
advance account 暂支帐目；预付款帐户 f$C{Z9_SX  
advance compensation 预付补偿金 !O_G%+>5W  
advance from shareholder 股东垫款 <w2h@ea  
advance pending reimbursement 预支以待日后付还 >(Y CZ  
advanced economy 先进经济体系 ojd0um6I{  
advancement 预付；预付财产 ?\V#^q-  
advances warrant 垫款令 (7Z+De?  
advancing 贷出 DDeU:  
adverse balance 逆差 7}
kJp%-  
adverse exchange 逆汇 YYe G9yR  
advertisement addressed to shareholders 在报章刊登的致股东通告 0g?)j-  
advice for collection 托收通知书 G}nJ3  
advice of drawing 提款通知书；汇票通知书 53i]Q;k[  
advice of payment 付款通知 d0(zB5'}  
Advisory Committee [Securities and Futures Commission] m;@q('O  
谘询委员会〔证券及期货事务监察委员会〕 Scrj%h%[  
Advisory Committee on Diversification 经济多元化谘询委员会
^&>B,;Wu  
affidavit 誓章；遗产申报誓章 6 VEB2F  
affidavit of no receipt 述明无收款的誓章 f^F;`;z  
affiliate 联号；联营公司；附属公司 P 45Ir
ir  
affiliated company 附属公司；联号；联营公司 T9nb ~P[  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕  !VGG2N8  
affordability 负担能力 .&^
p@A~  
African Development Bank [AfDB] 非洲开发银行 ,2M}qs"P7G  
after-acquired property 事后取得的财产 Y(PCc}/\  
after-hours dealing 市后交易 j?K$w`  
after-tax profit 税后盈利；税后利润；税后溢利 .#( vx;  
agency agreement 代理协议 2R/|/>T v  
agency expenses 代理机构的开支 :K| H/kht  
agency fee 代理费 (]
]hSkE  
Agency Law 《代理法》 *9'3 `^l  
agent 代理人；承销人 ofy"SM  
agent of company 公司代理人 8 .%0JJ.3  
agent's fee 代理人费；经纪费 5$9$R(KU  
aggregate 总计；总数；总体数字 Q %o@s3~O  
aggregate amount 总款额；总额 }Ng P`m  
aggregate assets and liabilities 总体资产与负债 
$+4DpqJ  
aggregate at constant price 按固定价格计算的总体数字 :HY$x  
aggregate demand 总需求 _p )NZ7yC  
aggregate gross position 总持仓量 "Rj PTRe:  
aggregate limit 总限额 ?ko#N?hgI  
aggregate of salaries tax 合计薪俸税 xM jn=\}  
aggregate performance 总体表现；总体业绩 z!}E2j_9P  
aggregate supply 总体供应 bmG`:_  
aggregate surplus 总盈余 &S>{9y%  
aggregate total 整体总额 R"t#dG]1t  
aggregate value 总值；合计价值 EX]+
e  
aggregated basis 合计基准 "^]gIQc  
aggregated net chargeable income 合计应课税入息实额 f}-'67*Y  
aggregation 合并计算；合计；总和 \YvG+7a  
aggregation of incomes of husband and wife 夫妇入息合并计算 ;.}L#'0j  
aggregation of property 财产的总和 YC6T0m  
agio 差价；贴水 !Tnjha*  
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》 w#.3na  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment u^2`$W  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 =$'>VPQ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 5Kzt8Tv[  
《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》 ,.)wCZ,wca  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment /v!yI$xc  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 07LyB\l~  
agreement for a settlement 授产协议 qTuR[(  
agreement for assignment 转让协议 i~u4v3r=  
agreement for sale 售卖协议；买卖协议 #T)Gkc"{  
agreement for sale and purchase 买卖协议 u]*7",R uU  
agreement for the payment of interest 支付利息协议 ^6W}ZLp  
agreement for the repayment of money 还款协议 _U~R  
agreement of reinsurance 再保险协议 $?GggP d  
Agricultural Bank of China 中国农业银行 $LXa]  
air passenger departure tax 飞机乘客离境税 vXKL<  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 yY$^ R|t  
airport tax 机场税 Y:\msq1xp  
alcohol duty 酒精税 *V&M5  
alienation 让与；让渡；转让 =4_}.  
alimony 生活费；赡养费 J*B-*6O44  
All Ordinaries Index [AOI] 所有普通股指数 oG,>Pk
  
all risks 全险；综合险 O=Su E/q  
All Sales Record for Stock Market 《股票市场成交报告》 0,hs%x>v  
Allied Capital Resources Limited 新联财务有限公司 v H
HgZ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 A{_CU-,  
allocation letter 拨款信件 NO5k1/-  
allocation of fund 分配款项；预留款项 <F3{-f'Rx  
allocation of profit 利润分配；溢利分配 @GQe-04W`  
allocation warrant 拨款令 hDXTC_^s  
allotment 分配；配股 I9kz)Q o  
allotment notice 股份配售通知；配股通知 }IygU 6{G  
allotment of shares 股份分配 (;fJXgj.  
allowable 可获宽免；免税的 e'mF1al  
allowable business loss 可扣除的营业亏损 ,:Px(=d4  
allowable expenses 可扣税的支出 6mcb'hy  
allowance 免税额；津贴；备抵；准备金 R>c>wYt
'f  
allowance for debts 债项的免税额 ;lmg0dtJ  
allowance for depreciation by wear and tear 耗损折旧免税额 h2Q'5
G  
allowance for funeral expenses 殡殓费的免税额 >nkVZ;tL  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {C w.?JU  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;
0eVE  
allowance to debtor 给债务人的津贴 bidFBldKl  
alteration of capital 资本更改 AE~zmtW  
alternate trustee 候补受托人 x}2nn)fdZ  
amalgamation 合并 t|@5,J  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
J`g5Qn@S  
ambit of charges 征税范围；收费范围 c|<F8n  
amended valuation 经修订的估值 W'6DwV|  
American Commodities Exchange 美国商品交易所 ->ZP.7  
American Express Bank Limited 美国运通银行 [P}Bq6;p  
American Stock Exchange 美国证券交易所 ZvyZ5UA  
amortization 摊销 K+Him] b  
amount due from banks 存放银行同业的款项 59nRk}^$se  
amount due from banks abroad 存放海外银行同业的款项 DT-.Gdb8  
amount due from holding companies 控股公司欠款 inW7t2p<s  
amount due from local banks 存放本港银行同业的款项 fDr$Wcd~  
amount due to banks 银行同业的存款 [>NMuwtG  
amount due to banks abroad 海外银行同业的存款 &l cfX\y  
amount due to holding companies 控股公司存款 7c_2.T@4  
amount due to local banks 本港银行同业的存款 co,0@.i  
amount due to outport banks 外埠银行同业的存款 o?ug`m"  
amount for note issue 发行纸币的款额 ]O;*Y{:Y  
amount of bond 担保契据的款额 bofI0f}5.  
amount of consideration 代价款额 23CvfP  
amount of contribution 供款数额 ;8[VCU:  
amount of indebtedness 负债款额 +~=a$xA[C  
amount of principal of the loan 贷款本金额 -+F,L8  
amount of rates chargeable 应征差饷数额 )i /w:g>  
amount of share capital 股本额 Sk EI51]  
amount of sums assured 承保款额 pwMA,X/{  
amount of variation 变动幅度 v,n 8$,  
amount of vote 拨款数额 7s^b@&Le  
amount payable 应付款额 ~;?mD/0k  
amount receivable 应收款额 <IWg]AJT:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qBF|' .$^  
analysis 分析 L)M{S3q,  
ancillary risk 附属风险 l|+$4 Nb2  
annual account 周年帐目；周年帐目报表；年度决算；年结 2lfEJw($  
annual accounting date 年结日期 $mK;{9Z  
annual allowance 每年免税额；年积金；年度津贴；年津 bB0/FiY7o  
annual balance 年度余额 -f
?  
annual disposable income 每年可动用收入 .+(ED  
annual estimates 周年预算 7&,$  
annual fee 年费 T}J)n5U}\  
annual general meeting 周年大会 :YLs]JI<  
annual growth rate 年增率；每年增长率 pIR_2Eq  
annual long-term supplement 长期个案每年补助金 ?9xWTVa8  
annual pensionable emolument 可供计算退休金的年薪 X:t?'41m\  
annual report 年报 }\m.~$|[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !hJ!ck]M  
annual return 周年报表；周年申报表；每年报税表格 8'E7Uj  
Annual Return Rules 《周年报表规则》 ?h1g$SBxk  
annual review of consumer prices 每年消费物价回顾 i~E0p ,  
annual roll-forward basis 逐年延展方式 t[;-gi,,  
annual salary 年薪 R{[v#sF >#  
annual statement 年度报表；年度决算表 \DlMOG  
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 4-HBXG9#/  
annuitant 年金受益人 7%$3`4i`O  
annuity 年金 B4HMs$>   
annuity contract 年金合约 HjzAFXRG  
annuity on human life 人寿年金 9b6U]z,  
antecedent debt 先前的债项 e{5O>RO  
ante-dated cheque 倒填日期支票 Hxy=J
 
anticipated expenditure 预期开支 kbvF 9#  
anticipated net profit 预期纯利 >KQ/ c  
anticipated revenue 预期收入 1Z?uT[kR  
anti-inflation measure 反通货膨胀措施 5GPrZY"  
anti-inflationary stance 反通货膨胀立场 4h?@
D_{k  
apparent deficit 表面赤字 OI0@lSAo<  
apparent financial solvency 表面偿债能力 w_"-rGV  
apparent partner 表面合伙人 'A3*[e|OS  
application for personal assessment 个人入息课税申请书
pm9sI4S  
application of fund 资金应用 t
(vyi  
application to release as liquidator and to destruct the books of accounts and documents N,8.W"fV  
申请免除清盘人职务及毁灭帐簿与文件 (I6Q"&h]  
appointed actuary 委任精算师 zXUB6. e  
appointed auditor 委任核数师；委任审计师 C \5yo  
appointed trustee 委任的受托人 ve"tbNL  
appointer 委任人 H>D?  
apportioned pro rata 按比例分摊 J
!|
R1  
apportionment 分配；分摊 ?.-+U~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 mm*nXJ  
apportionment formula 分摊方程式 Jw;G_dQ[  
apportionment of estate duty 遗产税的分摊 ~-G_
c=E?  
appraisal 估价；评估 yW*,Llb5  
appreciable growth 可观增长 [
5!{>L`  
appreciable impact 显着影响  jrS$!cEo  
appreciable increase 可观增长 YIIc@)  
appreciation 增值；升值 "9X!Ewm"P  
appreciation against other currencies 相对其他货币升值 V@y&n1?6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s^.tj41Gx}  
appreciation tax 增值税 .qf~t/o  
appropriation 拨款；拨用；拨付 uT=5zu  
appropriation account 拨款帐目 eNH9`Aa  
Appropriation Bill 拨款法案 )Pc>+}D  
appropriation-in-aid system 补助拨款办法 NYKYj`K  
approved assets 核准资产 a-nn[j  
approved basket stock 认可一篮子证券 4$mtc*tzT  
approved budget 核准预算 e\-,e+  
approved charitable donation 认可慈善捐款 8$RiFD,  
approved charitable institution 认可慈善机构 ']sjW'~  
approved currency 核准货币；认可货币 A5\ Hq  
approved estimates 核准预算 )lz)h*%#  
approved estimates of expenditure 核准开支预算 _KT'W!7  
approved overseas insurer 核准海外保险人 Y]`o-
dV  
approved overseas trust company 核准海外信托公司 {:\LFB_  
approved pooled investment fund 核准汇集投资基金 TI2K_'  
approved provident fund scheme 认可公积金计划 iv],:|Mbd  
approved provision 核准拨款 =HV${+K=~  
approved redeemable share 核准可赎回股份 rR/{Yx4  
approved regional stock 认可地区性证券 (F3R!n  
approved retirement scheme 认可退休金计划 c4Q9foE   
approved subordinated loan 核准附属贷款 ZCBF&.!  
arbitrage 套戥；套汇；套利 r=7!S8'  
arbitrageur 套戥者；套汇者 U9Ea}aN  
arbitrary amount 临时款项 W|E %  
arrangement 措施；安排；协定 z yp3+|  
arrears 欠款 eJ ^I+?h  
arrears of pay 欠付薪酬 E.0J94>iM  
arrears of revenue 逾期未收税款；逾期未收的帐项 !)`*e>]x  
articles of association 组织章程；组织细则；组织章程细则 (u='&ka  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2}*8( 32  
ascertainment of profit 确定利润 v046
 
"Asia Clear" “亚洲结算系统” darbL_1  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 L(k`1E  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 3Of!Ykf=  
Asian Development Fund [ADF] 亚洲发展基金 i]4nYYS  
Asian dollar bond 亚洲美元债券 u~JR]T  
Asian dollar market 亚洲美元市场 Bc-/s(/Eq  
Asian dollar rate 亚洲美元利率 .wlKl[lE2  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 *WFd[cKE  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .N#KW  
asked price 沽盘；喊价；索价；卖方报价 4M6[5RAW{  
assessable income 应评税入息 yOAC<<Tzus  
assessable loss 应评税亏损 KDV.ZSF7  
assessable profit 应评税利润 ufw[Ei$I:  
assessable value 应评税值 *DZ7,$LQ~D  
assessed profit 估定利润 N>Uxq&)!  
assessed value 经评估价值 4}UJBb?  
assessment 评税；评定；估价；评税单 ^-|~c`&}B  
assessment number 评税编号；估价编号 Zu>-y#Bw  
assessment of additional tax 补加税评税 c6h+8QS  
assessment of performance 业绩评估；实绩评价 &#gh :5  
Assessor 评税主任 y7rT[f/J  
asset price bubbles 资产价格泡沫 ~Je4
0vO[  
asset-backed securities 具资产保证的证券 A;&YPHB  
assets accretion 资产增值 UlNV%34"  
assets and liabilities 资产与负债 V\]j^$  
assets betterment statement 资产递增表；资产改进表 L 8;H_:~_'  
assets lending 实物放款；有抵押贷款 D/;[x{;E  
assets of the company passing on the death 死者去世时转移的公司资产 B%kC>J  
assets pledged as security for liabilities 用作负债抵押的资产 I_N:j,Mx  
assets portfolio 资产投资组合 ,w9|?%S  
assets price 资产价格 \i}-Y[Dg  
assets quality 资产质素 ~t$ng l$  
assets realization 资产变现 }QQ 7jE  
assets refinancing arrangement 资产再集资安排 $;~YgOVZ5  
assets securitization 资产证券化 qK2jJ3)>  
assets situated outside Hong Kong 在香港以外地方的资产 2i !\H$u`  
assets stripping 削减资产；拆卖资产 &5z9C=]e  
assets value 资产值 ue@W@pj  
assignee 承让人 ~ISY( &  
assignment 转让；转让书；转让契 -Lb7=98  
assignment of interest 权益转让 H!O
X1F  
assignment of letters patent and trade mark 专利证书及商标转让 /0fHkj/J=B  
assignment of property 物业转让；物业转让书 !y>up+cRjl  
assignment right 转让权 E`hR(UL ?  
assignor 转让人 Y|J=72!]  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 HvKdV`bz  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 w:iMrQeJg  
associate member 附属会员 1CSGG'J]E  
associated body corporate 相联法人团体 ;(;~yB|NZ5  
associated company 相联公司；联属公司 KhX)maQ  
associated corporation 相联法团 u2`j\ Vu  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] k'PvQl"I  
公认会计师公会〔英国〕 x>tm[k  
Association of Futures Exchange Brokers 香港期货经纪协会 a\oz-`ESa  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 R#8cOmZ  
association of underwriters 承保人组织 G
m9  
assumption of control 接管 wJp1Fl~  
assurance 担保；保险；转易；转易书 s,!vBSn8  
assurance of interest 权益的转易 +Wy`X5v  
at 19XX price 按一九ＸＸ年价格计算 |cp_V  
at a discount 按赔价计算；按贴水价格计算；打折扣 9V&+xbR&  
at a premium 按溢价计算；按升水价格计算 kdx06'4o  
at call 通知付款；按通知 Li0+%ijM  
at constant market price 按固定市价计算 ?TIi0;h  
at constant price 按固定价格计算 ZU`~@.`i  
at cost 按成本计算 q #7Nk)<.  
at current market price 按当时市价计算；按现时市价计算 $>uUn3hSx\  
at current price 按当时价格计算；按现时价格计算 &)JoB  
at factor cost 按要素成本计算；按生产要素成本计算 )'e1@CR  
at money-of-the-day price 按付款当日价格计算 D^P0X:T]  
at or better 按指定或较佳价位〔买卖指令〕 ^,vFxN--q  
at par 按面值计算；平价 7+@-mJMP$D  
at sight 见票即付 0dS(g&ZR  
at the close 按收市盘 R^sgafGl=  
at the opening 按开市盘 wgolgof  
attestation 见证；见证条款 Q=vo5)t   
at-the-money option 平价期权 8g-Z~~0W1  
attorney 受权人；受托代表人 *8;<w~  
attornment 新拥有人承认书 Mqk|H~l5c  
attributable profit 可归属利润 *B{
]  
attributable share value 可归属股份价值 lcy+2)+  
Auckland Stock Exchange 奥克兰证券交易所 Vm8dX?  
auction 拍卖 ^`aw5 +S  
auctioneer 拍卖商 OpU9:^r  
audit 审计；核数 c93 Ok|  
Audit Commission 审计署 $]}K;  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Fv$w:r]q6  
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〕  6GVAR  
audit review 帐目审查 @p^EXc*|  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 9mv0}I  
audited account 审计帐目；经审计的帐目 `'3 De(  
audited annual account 经审计的周年帐目 ~UQ<8`@a  
audited balance sheet 经审计的资产负债表 0pW;H|h  
auditor 核数师；核数主任；审计师 /38I(0  
auditor's certificate 核数师证明书；审计师证明书 }U5$~,*p  
auditor's report 核数师报告；审计师报告 XkoPN]0n  
Aussie bond 澳元债券 {}iS5[H]  
austerity budget 紧缩预算 6@FhDj2X  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 !;[cJbqnh  
Australia All Ordinaries Index 澳洲所有普通股票指数 _K'Y`w']  
Australian Dollar [AUD] 澳元 J&JZYuuf  
Australian Options Market 澳大利亚期权市场 "-MB 
U  
Australian Securities Commission 澳洲证券事务监察委员会 /uDcJ1u66  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 I!u=.[5zdC  
Australian Stock Exchange 澳大利亚证券交易所 G973n  
Austrian Schilling [ATS] 奥地利先令 1tiOf~)  
authentication 认证；鉴证 PU1YR;[Fe  
authority to purchase 委托购买证；委购书 {YrA[9  
authorization 认可；核准；授权；授权书 %Ny1H/@Q1+  
authorization by direction 指示授权 dV'^K%#  
authorization by instruction 指令授权 ?Ov~\[) F  
authorization by warrant 令状授权 uW/>c$*)  
authorization of unit trust 单位信托的认可 #Hu##x|  
authorized agent 指定代理人 v.TgB)  
authorized capital 法定资本 S# baOO  
authorized clerk 出市员 F9%+7Op^  
authorized dealer 认可交易商 V\r{6-%XiW  
authorized financial institution 认可财务机构 /%
p ~  
authorized fund 认可基金 #^9k&t#!6  
authorized fund house 获授权的基金公司；认可基金公司 NYG!\u\Rm  
authorized institution 认可机构 ! os@G  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 gYk5}E-  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 }opMf6`w  
authorized insurer 获授权保险人；获认可承保人 KECW~e`  
authorized investment 特准投资项目 [cznhIvyO  
authorized person 获授权人 K4]ZVMm/*  
authorized representative 获授权代表 .j|uf[?h  
authorized share capital 法定股本 whP5u/857  
automated quotation system 自动报价系统 c9CFGo?)N  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 98?O[=  
自动交易系统〔香港期货交易所有限公司〕 D2gyn-]\  
automatic adjustment mechanism 自动调整机制 \awkt!Wa  
automatic adjustment system 自动调整系统 Y
hmveV  
Automatic Clearing House 自动票据交换所 a'Zw^g  
automatic exchange rates accumulation system 自动化汇率累集系统 41+WIa L  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ~ QohP`_  
automatic teller machine [ATM] 自动柜员机 Eaxsg  
autopay 自动转帐 $9r4MMs{$  
available assets 可用资产 K[/L!.Ag  
available fiscal reserve 现存财政储备 zF{~Md1  
available profit 可用利润 o:3(J}  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 /cUu]#h  
average 平均；平均数；海损 LayK&RwL  
average basic salary 平均基本薪金 R2C~.d_TDu  
average consumer expenditure 平均消费开支；一般消费开支 Ty~z%=H  
average cost 平均成本 =h|cs{eT\2  
average cost of land production 增辟土地平均成本 L+ XAbL)  
average daily turnover 平均每日成交额 j;z7T;!i  
average daily wage rate 平均每日工资率 7I&o  
average expenditure pattern 平均开支模式 *_#2|96)  
average growth rate 平均增长率 l`A&LQ[  
average net fixed assets 固定资产平均净值 Buh}+n2]5  
average of relatives 相对价格平均数 9y5JV3  
average price 平均价格 U/cj_}uX  
average propensity to consume 平均消费倾向；一般消费倾向 ST?Rl@4  
average propensity to save 平均储蓄倾向；一般储蓄倾向 &nI>`Q'  
average rate 平均率 tu* uQ:Ipk  
average revenue 平均收入；平均收益 oJ3(7Sz  
average stock 平均库存；平均存货 2QAP$f0Ln  
average yearly rent 平均年租 =H;'.!77Hx  
avoidance of double taxation 避免双重课税 gCiM\Qx  
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 Z4As'a
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