一些有用的会计术语(也不知道发的地方对不对)A

A: iph
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A share Ａ股；甲类股份 lFZl}
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abatement of tax 减税；减扣免税额 .)Zs:50l  
ABN AMRO Bank N.V. 荷兰银行 Ci_Qra 6  
above-the-line expenditure 线上项目支出；经常预算支出 8T?D#,/  
above-the-line receipt 线上项目收入；经常预算收入 CWa~~h<r-  
ABSA Asia Limited 南非联合亚洲有限公司 B!1Bg9D  
absolute change 绝对数值变更 NE4 }!I  
absolute expenditure 实际开支 pj#ls  
absolute guideline figure 绝对准则数字 Z~1uyr(  
absolute interest 绝对权益 uZe"M(3r$  
absolute order of discharge 绝对破产解除令 6<mlx'  
absolute profit margin 绝对利润幅度 E4, J"T|@  
absolute value 实值；绝对值 M2pFXU?]  
absolutely vested interest 绝对既得权益 &M{;[O{  
absorbed cost 已吸收成本；已分摊成本 L%;[tu(*  
absorption 吸收；分摊；合并 nZ %%{#T7  
absorption rate 吸收率；摊配率；分摊率 8F9x2CM-[C  
ACB Finance Limited 亚洲商业财务有限公司 )=
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acceptable form of reciprocity 合理的互惠条件 yS1i$[JV  
acceptable rate 适当利率；适当汇率 YF)k0bu&;  
acceptance agreement 承兑协议 d<Dm(  
acceptance for honour 参加承兑 }inV)QQ  
acceptor 承兑人；接受人；受票人 <S3s==Cg  
acceptor for honour 参加承兑人 &a.A8v)  
accident insurance 意外保险 Z -fiJ75  
Accident Insurance Association of Hong Kong 香港意外保险公会 'Y0h w  
accident insurance scheme 意外保险计划
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accident year basis 意外年度基准 __Zex5Y#-  
accommodation 通融；贷款 mx5#K\  
accommodation bill 通融票据；空头票据 qPBOt;N  
accommodation party 汇票代发人 s;cGf+  
account balance 帐户余额；帐户结余 K5^`,}Q^  
account book 帐簿 "p]!="\  
account collected in advance 预收款项 ,ygUy]  
account current book 往来帐簿 89Ir}bCr  
account of after-acquired property 事后取得的财产报告 :!ablO~  
account of defaulter 拖欠帐目 WG*),P?  
account payable 应付帐款 ksf6O$  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ZI.Czzx\=  
account receivable 应收帐款 +Jh1D_+!9  
account receivable report 应收帐款报表 h@PE:=  
account statement 结单；帐单；会计财务报表 N}>[To3  
account title 帐户名称；会计科目 2Q5-.2]  
accountant's report 会计师报告 AQwai>eL  
Accountant's Report Rules 会计师报告规则 P^AI*tH"m  
accounting and auditing procedure 会计与审计程序；会计与核数程序 1gQ_76Yck  
Accounting Arrangements 《会计安排》 -9Dr;2\  
accounting basis 会计基础 :!Nx'F9a  
accounting by Official Receiver 破产管理署署长呈交的帐目 V1haAP[#  
Accounting Circular 《会计通告》 z(Z7[#.  
accounting class 会计类别 R@){=8%z  
accounting date 记帐日期；会计结算日期 r @}N6U~*  
accounting for money 款项核算 !e:_$$j  
Accounting Officer 会计主任 Qk >
9o  
accounting period 会计报告期；会计期 E0AbVa.  
accounting policy 会计政策；会计方针 vXm'ARj  
accounting practice 会计惯例 ne: 'aq  
accounting principle 会计准则 /cT6X]o8  
accounting record 会计记录 ZUkM8M
$c  
accounting report 会计报告 C_Z/7x*>d  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0O[le*3b  
Accounting Society of China 中国会计学会
YSrjg|k*  
accounting statement 会计报表 &\%\"Zh  
accounting system 会计制度；会计系统 ;Yt+{pI  
accounting transaction 会计事项；帐务交易 %JgdLn
QE  
accounting treatment 会计处理 Z~F*$jn  
accounting year 会计年度 H:S<O%f  
accretion 增值；添加 ] n\]ao  
accrual 应计项目；应累算数目 `hdN 6PgK  
accrual basis 应计制；权责发生制 }?o4MiLB  
accrual basis accounting 应计制会计；权责发生制会计 '{-Ic?F<P  
accrue 应累算；应计 W-*HAS  
accrued benefit 应累算利益 T%Bz>K  
accrued charges 应计费用 .yDGwLry  
accrued cumulative preference share dividend 应累算的累积优先股股息 >qs/o$+t}  
accrued expenses 应累算费用 1R;@v3  
accrued interest payable 应付利息；应计未付利息 O>'tag  
accrued interest receivable 应收利息；应计未收利息 TF9A4  
accrued right 累算权益 et"Pb_-U  
accruing profit 应累算的利润 bB>.dC  
accumulated fiscal reserve 累积财政储备 yj=OR|v  
accumulated profit 累积利润；滚存溢利 \d*ts(/a*  
accumulated reserve 累积储备 \~g,;>%7Y  
accumulation of surplus income 累积收益盈余 S*gm[ZLQ  
acquired assets 既得资产 #^BttI  
acquisition 收购；购置；取得 icb*L~qm  
acquisition cost 购置成本 !9.FI{W  
acquisition expenses 购置费用 Ii&p v  
acquisition of 100% interest 收购全部股权 {,u})U2  
acquisition of control 取得控制权 M4D  @G  
acquisition of fixed assets 购置固定资产 OE}FZCXF  
acquisition of shell “买壳” xZ6x`BET-  
acquisition price 收购价 na|sKE;{  
act of God 天灾 \KzH5?  
acting partner 执事合伙人 c/igw+L
()  
active market 买卖活跃的市场；交投畅旺的市场；旺市 7377g'jL  
active partner 积极参与的合伙人 8+J>jZ  
active trading 交投活跃 r6kJV4I=re  
actual circulation 实际流通 J.'%=q(Sb  
actual cost 实际成本 >JAWcT)d  
actual expenditure 实际开支；实际支出 [:(/cKo  
actual income 实际入息；实际收入；实际收益 a#k7 aOT0  
actual market 现货市场 
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actual price 现货价；实际价格 e`:^7$  
actual profit 实际利润 N:+)6a  
actual quotation 实盘；实际价位；实际报价 <&#
MX  
actual year basis 按实际年度计算 "}wO<O6[  
actuals 实货 DIw_"$'At  
actuarial investigation 精算调查 -U\'Emu4  
actuarial principle 精算原则 r@m]#4  
actuarial report 精算师报告 %B( rW?p&  
Actuarial Society of Hong Kong 香港精算学会 P%H Dz  
actuarial valuation 精算师估值 Fe4>G8uuwn  
actuary 精算师 ca,W:9#.xn  
ad referendum agreement 暂定协议；有待覆核的协定 %1:caa@_p  
ad valorem duty 从价税；按值征税 -- FzRO{D  
ad valorem duty system 从价税制 JSi0-S[Y{  
ad valorem fee 从价费 k|\M(Z*(P  
ad valorem tariff 从价关税 V.z8 ]iG  
additional allowance 额外免税额 wMj#.Jh  
additional amount for unexpired risk 未过期风险的额外款额 RgA"`p7{  
additional assessable profit 补加应评税利润 CGzu(@dd\  
additional assessment 补加评税 9^ZtbmUf
 
additional commitment 额外承担 jz![#-G  
additional commitment vote 额外承担拨款 WubV?NX;EF  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 yW(|auq  
additional dependent parent allowance 供养父母额外免税额 b,YNCb]H  
additional provision 额外拨款 ;Xy=;Z.]
i  
additional stamp duty 附加印花税 2,F9P+  
additional tax 补加税罚款；补加税款 '5
~cd  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 as|w} $  
adjudged bankrupt 被裁定破产 \ ZE[7Ae  
adjudicated bankrupt 裁定破产人 pA8As  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 W>i"p~!  
adjudication of bankruptcy 裁定破产；宣告破产 ];4!0\M
 
adjudication of insolvency 裁定无力偿还债务 U: Wet,  
adjusted actual 经调整的实数；调整后的实数 YcX\t6VK  
adjusted current assets 经调整的流动资产；调整后的流动资产 4l%1D.3-O  
adjusted figure 经调整的数字；调整后的数额 w3ni@'X8  
adjusted liabilities 经调整的负债；调整后的负债 ?h&?`WO(  
adjusted loss 经调整的亏损；调整后的亏损  u\L}B!  
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 ^a_a%ws
 
adjusted profit 经调整的利润；调整后的利润 4k-A
k6s  
adjusted surplus 经调整的盈余额；调整后的盈余额 8\!E )M|4  
adjusted value 经调整的价值；调整后的价值 BjsT 9?6W/  
adjustment 调整；修订；理算〔保险〕 qSB&Q0T  
adjustment centre 调剂中心 WA"~6U*  
adjustment lag 调整过程的时间差距；调整时差 (nt`8 0  
adjustment mechanism 调整机制 I](a 5i  
adjustment of loss 亏损调整 *$W&jfW  
adjustment process 调整过程；调整程序 UUlz3"`  
adjustment range 调整幅度 @anjjC5a~  
administered exchange rate 受管制汇率 &v0-$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 m;]wKd"  
administration expenses 行政费用 CpmT*  
administration fee 手续费；行政费 %ACW"2#(  
administration in bankruptcy 破产管理 -]HZ?@  
administration order 遗产管理令 * l1*zaE  
administrator 管理人；遗产管理人 ;_)~h$1%=  
administrator of the estate 遗产管理人 >*8V]{f9  
admission of debt 债项承认书 SXZ9+<\  
admission of proof 接纳债权证明 m]!hP^^  
advance 放贷款项；垫付款项；预支款项；预付款项 U`i5B;k}-  
advance account 暂支帐目；预付款帐户 +q'1P}e  
advance compensation 预付补偿金 xNf}f 9l  
advance from shareholder 股东垫款 NFZ(*v1U  
advance pending reimbursement 预支以待日后付还 j*G: 8Lg  
advanced economy 先进经济体系 {]<c6*gQ  
advancement 预付；预付财产 \agZD+  
advances warrant 垫款令 qrYbc~jI7  
advancing 贷出 uW(-?  
adverse balance 逆差 7>__ fQu  
adverse exchange 逆汇 HDhISPg  
advertisement addressed to shareholders 在报章刊登的致股东通告 9+^)?JUYll  
advice for collection 托收通知书 5tQz!M  
advice of drawing 提款通知书；汇票通知书 ;_e9v,  
advice of payment 付款通知 JEp)8{.bW8  
Advisory Committee [Securities and Futures Commission] GQn:lu3j:  
谘询委员会〔证券及期货事务监察委员会〕 oNyYx6q:Q  
Advisory Committee on Diversification 经济多元化谘询委员会 WC`h+SC`.  
affidavit 誓章；遗产申报誓章 v}6iI}r  
affidavit of no receipt 述明无收款的誓章 )x7n-|y6  
affiliate 联号；联营公司；附属公司 31a,i2Q4  
affiliated company 附属公司；联号；联营公司 \X:e9~  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 oT):#,s  
affordability 负担能力 () _RLA  
African Development Bank [AfDB] 非洲开发银行 %7 bd}sJ#  
after-acquired property 事后取得的财产 + U5Q/g  
after-hours dealing 市后交易 !%,7*F(  
after-tax profit 税后盈利；税后利润；税后溢利 jU j\<aW  
agency agreement 代理协议 P3&s<mh  
agency expenses 代理机构的开支 ORs:S$Nt$  
agency fee 代理费 u^tQ2&?O!P  
Agency Law 《代理法》 Ig`q[o  
agent 代理人；承销人 -[L\:'Gp5  
agent of company 公司代理人 E]OexRJ^i  
agent's fee 代理人费；经纪费 \Y)HSJR;e  
aggregate 总计；总数；总体数字 Z^&G9I#  
aggregate amount 总款额；总额 ~R w1
 
aggregate assets and liabilities 总体资产与负债 WzN c=@[W  
aggregate at constant price 按固定价格计算的总体数字 #T_!-;(Z  
aggregate demand 总需求 '" "v7  
aggregate gross position 总持仓量 A-C
U%G9  
aggregate limit 总限额 S} m=|3%y  
aggregate of salaries tax 合计薪俸税 $72eHdy/yl  
aggregate performance 总体表现；总体业绩 G<$:[ +w  
aggregate supply 总体供应 @-!P1]V|  
aggregate surplus 总盈余 ;\mX=S|a  
aggregate total 整体总额 $v;WmYTJ  
aggregate value 总值；合计价值 #c^]p/  
aggregated basis 合计基准 )t|:_Z  
aggregated net chargeable income 合计应课税入息实额 JX=rL6Y@:;  
aggregation 合并计算；合计；总和 _-_iw&F  
aggregation of incomes of husband and wife 夫妇入息合并计算 $*#^C;
7O  
aggregation of property 财产的总和 89FAh6uE  
agio 差价；贴水 Xxg|01  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 L1SKOM$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .KA-=$~J1  
《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》 [`\VgKeu  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment >zW2w2O3  
《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》 j~-N2b6z  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment xSmG,}3mF  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 pux IJ  
agreement for a settlement 授产协议 rFg$7  
agreement for assignment 转让协议 o72r `2  
agreement for sale 售卖协议；买卖协议 "`49m7q1H  
agreement for sale and purchase 买卖协议 kw#X,hP  
agreement for the payment of interest 支付利息协议 (u@:PiU/eP  
agreement for the repayment of money 还款协议 o8g7wM]M  
agreement of reinsurance 再保险协议 .dlsiBh  
Agricultural Bank of China 中国农业银行 +
;KUL6  
air passenger departure tax 飞机乘客离境税 Z6Fu~D2Uy  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 OX7=g$S 1  
airport tax 机场税 hu}$\  
alcohol duty 酒精税 5^g*  
alienation 让与；让渡；转让 0Qt!w(  
alimony 生活费；赡养费 E)_n?>Ar  
All Ordinaries Index [AOI] 所有普通股指数 } {1IB  
all risks 全险；综合险 ,>a!CnK=  
All Sales Record for Stock Market 《股票市场成交报告》 90Ki.K0  
Allied Capital Resources Limited 新联财务有限公司 ,_e[P  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 M}\h?s   
allocation letter 拨款信件 kK[4uQQ  
allocation of fund 分配款项；预留款项 MbRTOH  
allocation of profit 利润分配；溢利分配 oe*1jR_J`[  
allocation warrant 拨款令 t eY@)F  
allotment 分配；配股 Ou_H&R  
allotment notice 股份配售通知；配股通知 q5(t2nNb  
allotment of shares 股份分配 M&V'*.xz  
allowable 可获宽免；免税的 c;VqEpsbl  
allowable business loss 可扣除的营业亏损 'Lrn<  
allowable expenses 可扣税的支出 6m:$mhA5  
allowance 免税额；津贴；备抵；准备金 Tx;a2:6\[  
allowance for debts 债项的免税额 =NF0E8O  
allowance for depreciation by wear and tear 耗损折旧免税额 ..)J6L5l  
allowance for funeral expenses 殡殓费的免税额 $l]:2!R  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 GTdoUSUq  
allowance for repairs and outgoings 修葺及支出方面的免税额 %biie  
allowance to debtor 给债务人的津贴 [:y:_ECs6  
alteration of capital 资本更改 T8o](:B~  
alternate trustee 候补受托人 m)Plv+R}  
amalgamation 合并 JQ03om--(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :wC\IwG~CE  
ambit of charges 征税范围；收费范围 1rm\u%  
amended valuation 经修订的估值 =tOB fRM  
American Commodities Exchange 美国商品交易所 uHgq"e  
American Express Bank Limited 美国运通银行 a{nR:zPE  
American Stock Exchange 美国证券交易所 &i5@4,p y9  
amortization 摊销 vjS`;^9  
amount due from banks 存放银行同业的款项 E_ns4k#uG  
amount due from banks abroad 存放海外银行同业的款项 3`^@
ymY  
amount due from holding companies 控股公司欠款 Y9)j1~  
amount due from local banks 存放本港银行同业的款项 k*$WAOJEW  
amount due to banks 银行同业的存款 dCd~]CI  
amount due to banks abroad 海外银行同业的存款 <\&9Odqc  
amount due to holding companies 控股公司存款 _,J+b R+b  
amount due to local banks 本港银行同业的存款 |MwV4^  
amount due to outport banks 外埠银行同业的存款 I1<WHq  
amount for note issue 发行纸币的款额 6'#5Dqw"r  
amount of bond 担保契据的款额 TjUwe@&Rw  
amount of consideration 代价款额 .?:*0
 
amount of contribution 供款数额 ?M4o>T%p"  
amount of indebtedness 负债款额 #t ;`  
amount of principal of the loan 贷款本金额 ]fM|cN8(zM  
amount of rates chargeable 应征差饷数额 Z1HH0{q-A  
amount of share capital 股本额 LikcW#  
amount of sums assured 承保款额 @2>UR9j  
amount of variation 变动幅度 F/oqYk9`  
amount of vote 拨款数额 q1}!Okr"2  
amount payable 应付款额 2%%\jlT_  
amount receivable 应收款额 5BVvT `<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 p!UR;xHI\  
analysis 分析 ALMsF2H  
ancillary risk 附属风险 I"Zp^j  
annual account 周年帐目；周年帐目报表；年度决算；年结 K<>kT4  
annual accounting date 年结日期 !.vyzCJTzB  
annual allowance 每年免税额；年积金；年度津贴；年津 ,PlH
|  
annual balance 年度余额 ,H]%4@]|o  
annual disposable income 每年可动用收入 S/]\GG{  
annual estimates 周年预算 (/]'e}  
annual fee 年费 Z8SwW<{ $  
annual general meeting 周年大会  2v{WX  
annual growth rate 年增率；每年增长率 =QqH`.3  
annual long-term supplement 长期个案每年补助金 &A0OYV3i.  
annual pensionable emolument 可供计算退休金的年薪 CHgip&(.F  
annual report 年报 Nr4}x7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #V>R#Oh}  
annual return 周年报表；周年申报表；每年报税表格 P 9?cp{
*  
Annual Return Rules 《周年报表规则》 y[_k/.1  
annual review of consumer prices 每年消费物价回顾 m}"Hm(,6  
annual roll-forward basis 逐年延展方式 eEZgG=s  
annual salary 年薪 f$lb
.fy5  
annual statement 年度报表；年度决算表 0S{23L4C  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ?NMk|+  
annuitant 年金受益人 0m_yW$w  
annuity 年金 )3h\QE!z  
annuity contract 年金合约 QEyL/#Q  
annuity on human life 人寿年金 2"ax*MQH<^  
antecedent debt 先前的债项 :33@y%>L
 
ante-dated cheque 倒填日期支票 @Xo*TJB  
anticipated expenditure 预期开支 PT/Nz+  
anticipated net profit 预期纯利 CFbNv9GZj  
anticipated revenue 预期收入 c-+NWC  
anti-inflation measure 反通货膨胀措施 'z$N{p4
0m  
anti-inflationary stance 反通货膨胀立场 7+HK_wNi  
apparent deficit 表面赤字 $TIeeTB  
apparent financial solvency 表面偿债能力 :j&enP5R(q  
apparent partner 表面合伙人 ~o'1PAW7  
application for personal assessment 个人入息课税申请书 ~q`!928Gu  
application of fund 资金应用 }5 rR^ryA  
application to release as liquidator and to destruct the books of accounts and documents i'ap8Dr  
申请免除清盘人职务及毁灭帐簿与文件 @| z _&E  
appointed actuary 委任精算师 ~c)&9'  
appointed auditor 委任核数师；委任审计师 NEq_!!/sF  
appointed trustee 委任的受托人 z CLaHx!  
appointer 委任人  t`o"K  
apportioned pro rata 按比例分摊 pD{OB  
apportionment 分配；分摊 Q#g`D,:o%~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 EX]+
e  
apportionment formula 分摊方程式 s#X/ F  
apportionment of estate duty 遗产税的分摊 [q9B"@X  
appraisal 估价；评估 0*{(R#  
appreciable growth 可观增长 \YvG+7a  
appreciable impact 显着影响 8C3k: D[  
appreciable increase 可观增长 tMl y*E  
appreciation 增值；升值 rq%]CsRY5  
appreciation against other currencies 相对其他货币升值 zhn?;Fi  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |*bUcS<S  
appreciation tax 增值税 tq L(H25z  
appropriation 拨款；拨用；拨付 "to!&@I| 4  
appropriation account 拨款帐目 !*#9b  
Appropriation Bill 拨款法案 ^'X I%fEf  
appropriation-in-aid system 补助拨款办法 MLDzWZ~}ef  
approved assets 核准资产 <6Q^o[L  
approved basket stock 认可一篮子证券 a#p+.)Wm  
approved budget 核准预算 ,.)wCZ,wca  
approved charitable donation 认可慈善捐款 @|Pm%K`1  
approved charitable institution 认可慈善机构 _(m72o0g>>  
approved currency 核准货币；认可货币 <F9-$_m  
approved estimates 核准预算 x{R440"  
approved estimates of expenditure 核准开支预算 "| nXR8t.r  
approved overseas insurer 核准海外保险人 6"-$WUlg  
approved overseas trust company 核准海外信托公司 #T)Gkc"{  
approved pooled investment fund 核准汇集投资基金 {
hS!IOM  
approved provident fund scheme 认可公积金计划 Rpn<"LIoB:  
approved provision 核准拨款 I}8e"#  
approved redeemable share 核准可赎回股份 | Y:`>2ev  
approved regional stock 认可地区性证券 kz=ho~ @  
approved retirement scheme 认可退休金计划 *V&M5  
approved subordinated loan 核准附属贷款 :2/L1A)O  
arbitrage 套戥；套汇；套利 !9d7wPUFr  
arbitrageur 套戥者；套汇者 o0r&w;!  
arbitrary amount 临时款项 B!'K20"gF  
arrangement 措施；安排；协定 VEWW[T  
arrears 欠款 4%0s p  
arrears of pay 欠付薪酬 hW*o;o7u  
arrears of revenue 逾期未收税款；逾期未收的帐项 kQ+y9@=/g  
articles of association 组织章程；组织细则；组织章程细则 PZ]tl  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5_9`v@-4_  
ascertainment of profit 确定利润 w{tA{{  
"Asia Clear" “亚洲结算系统” A{_CU-,  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 v47' dC  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 v`4w=!4  
Asian Development Fund [ADF] 亚洲发展基金 9^*RK6  
Asian dollar bond 亚洲美元债券 %H\b5& _y  
Asian dollar market 亚洲美元市场 HI5NWd
fRl  
Asian dollar rate 亚洲美元利率 t'_EcYNS  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 2}^=NUM\NX  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 {6u)EJ  
asked price 沽盘；喊价；索价；卖方报价 kff N0(MR  
assessable income 应评税入息 #S7oW@  
assessable loss 应评税亏损 >LPb>t5%p  
assessable profit 应评税利润 Y}[<KK}_  
assessable value 应评税值 e'mF1al  
assessed profit 估定利润 \Z5Wp5az},  
assessed value 经评估价值 wUvE  
assessment 评税；评定；估价；评税单 ? 2}%Rb39  
assessment number 评税编号；估价编号 S?v/diK ]J  
assessment of additional tax 补加税评税 )G48,.
"  
assessment of performance 业绩评估；实绩评价 <)d%c%f'`  
Assessor 评税主任 "~Fg-{jM%  
asset price bubbles 资产价格泡沫 INndTF  
asset-backed securities 具资产保证的证券 #Y= A#Yz,{  
assets accretion 资产增值  S.MRL,  
assets and liabilities 资产与负债 j~'.XD={  
assets betterment statement 资产递增表；资产改进表 Hzz{wY   
assets lending 实物放款；有抵押贷款 k8 #8)d  
assets of the company passing on the death 死者去世时转移的公司资产 TQB) A9  
assets pledged as security for liabilities 用作负债抵押的资产 MZ38=nJ  
assets portfolio 资产投资组合 Le#srr  
assets price 资产价格 +?\JQ|  
assets quality 资产质素 hWly8B[I  
assets realization 资产变现 i[z 2'tx4  
assets refinancing arrangement 资产再集资安排 6lzjaW5h  
assets securitization 资产证券化 JE O$v|X  
assets situated outside Hong Kong 在香港以外地方的资产 (aY
u[ML  
assets stripping 削减资产；拆卖资产 ?e9tnk3  
assets value 资产值 21!X[)r  
assignee 承让人 Y1cL dQn  
assignment 转让；转让书；转让契 $#V'm{Hh  
assignment of interest 权益转让 4&E"{d >  
assignment of letters patent and trade mark 专利证书及商标转让 Mnranhe>G  
assignment of property 物业转让；物业转让书 sm18u-  
assignment right 转让权 DT-.Gdb8  
assignor 转让人 mc]+j,d  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 [FhYQI  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 +c8`N'
~  
associate member 附属会员 |k~AGc  
associated body corporate 相联法人团体 [>NMuwtG  
associated company 相联公司；联属公司 %Za}q]?  
associated corporation 相联法团 IYn`&jS{  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] )B]"""J  
公认会计师公会〔英国〕 5=;cN9M@  
Association of Futures Exchange Brokers 香港期货经纪协会 |ts0j/A]Pi  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ]{=y8]7  
association of underwriters 承保人组织 @.sn  
assumption of control 接管 |2'WSAWG  
assurance 担保；保险；转易；转易书 jA"}\^%3  
assurance of interest 权益的转易 qz- tXc,  
at 19XX price 按一九ＸＸ年价格计算 h`U-{VIrqi  
at a discount 按赔价计算；按贴水价格计算；打折扣 7bYwh8  
at a premium 按溢价计算；按升水价格计算 R\cx-h*  
at call 通知付款；按通知 R.i]6H!  
at constant market price 按固定市价计算 {5VJprTbv  
at constant price 按固定价格计算 +1#oVl!  
at cost 按成本计算 [ as,AX  
at current market price 按当时市价计算；按现时市价计算 lAnOO5@8  
at current price 按当时价格计算；按现时价格计算 ~;?mD/0k  
at factor cost 按要素成本计算；按生产要素成本计算 v[|-`e*  
at money-of-the-day price 按付款当日价格计算 uWx<J3~q.  
at or better 按指定或较佳价位〔买卖指令〕 YXo?(T..  
at par 按面值计算；平价 +8<$vzB  
at sight 见票即付 L)M{S3q,  
at the close 按收市盘 8}yrsF#  
at the opening 按开市盘 ta95]|z"j  
attestation 见证；见证条款 8i$|j~M a  
at-the-money option 平价期权 l!gX-U%-  
attorney 受权人；受托代表人 &wDZ@{h  
attornment 新拥有人承认书 <e! TF@  
attributable profit 可归属利润 KxErWP%  
attributable share value 可归属股份价值 >}wFePl  
Auckland Stock Exchange 奥克兰证券交易所 _'!qOt7D  
auction 拍卖 .+(ED  
auctioneer 拍卖商 h,y_^cf  
audit 审计；核数 =WUNBav  
Audit Commission 审计署 HG /fp<[   
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] -pJ\_u/&%`  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 :YLs]JI<  
audit review 帐目审查 ,$!F,
c  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 M2V`|19Q  
audited account 审计帐目；经审计的帐目 gIO_mJ3 u  
audited annual account 经审计的周年帐目 xw{K,;WeO  
audited balance sheet 经审计的资产负债表 4Kt0}W  
auditor 核数师；核数主任；审计师 =zH)R0!eG  
auditor's certificate 核数师证明书；审计师证明书 &@xm< A\S  
auditor's report 核数师报告；审计师报告 #[i3cn  
Aussie bond 澳元债券 n
Kd'5f1  
austerity budget 紧缩预算 .
Ao _cx  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ?6"U('y>n  
Australia All Ordinaries Index 澳洲所有普通股票指数 "KF]s.  
Australian Dollar [AUD] 澳元 !pj&h0CR  
Australian Options Market 澳大利亚期权市场 BNk>D|D;  
Australian Securities Commission 澳洲证券事务监察委员会 AaU!a  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 |L89yjhWBs  
Australian Stock Exchange 澳大利亚证券交易所 pFs/ipZX^*  
Austrian Schilling [ATS] 奥地利先令 ,2 xD>+=  
authentication 认证；鉴证 t"9r`0>  
authority to purchase 委托购买证；委购书 +9]t]Vrw  
authorization 认可；核准；授权；授权书 i{9.bpp/  
authorization by direction 指示授权 zk1]?  
authorization by instruction 指令授权 ZUj1vf6I  
authorization by warrant 令状授权 \0Xq&CG=E  
authorization of unit trust 单位信托的认可 #'@@P6o5  
authorized agent 指定代理人 2f{p$YIt  
authorized capital 法定资本 ]w,
|WZm  
authorized clerk 出市员 [ Y{  
authorized dealer 认可交易商 B*)mHSs2  
authorized financial institution 认可财务机构 P_H2[d&/>D  
authorized fund 认可基金 o+{7"Na8[  
authorized fund house 获授权的基金公司；认可基金公司 ^r<l#D,  
authorized institution 认可机构 &hZ.K"@7{  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 mz x$
(u  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 #lik: ?  
authorized insurer 获授权保险人；获认可承保人 :RDk{^b)  
authorized investment 特准投资项目 5w~ 0Q  
authorized person 获授权人 1fV)tvU$  
authorized representative 获授权代表 ;y7+Q  
authorized share capital 法定股本 -|u yJh  
automated quotation system 自动报价系统 |F\fdB}?S:  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] n@H;*nI|  
自动交易系统〔香港期货交易所有限公司〕 K[?@nl?,z  
automatic adjustment mechanism 自动调整机制 Wcm'E3c,  
automatic adjustment system 自动调整系统 }!r pH{y  
Automatic Clearing House 自动票据交换所 ~Hd*Xl  
automatic exchange rates accumulation system 自动化汇率累集系统 g/FT6+&T.  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Kc@Sw{JR#7  
automatic teller machine [ATM] 自动柜员机 ~-G_
c=E?  
autopay 自动转帐 +2p}KpOsL  
available assets 可用资产 eV
X/<9>  
available fiscal reserve 现存财政储备 Rxr?T-  
available profit 可用利润 cM<08-:v  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 4Wvefq"
 
average 平均；平均数；海损 oV9{{  
average basic salary 平均基本薪金 M@G\b^"  
average consumer expenditure 平均消费开支；一般消费开支 7/KK}\NE  
average cost 平均成本 f`rI]v|@  
average cost of land production 增辟土地平均成本 cM,
g,E}  
average daily turnover 平均每日成交额 `2\:b^h  
average daily wage rate 平均每日工资率 4M0p:Ey '  
average expenditure pattern 平均开支模式 o*E32#l  
average growth rate 平均增长率 > Xij+tt{  
average net fixed assets 固定资产平均净值 Hj1?c,mo4  
average of relatives 相对价格平均数 A|4 3W=  
average price 平均价格 aMT=pGU  
average propensity to consume 平均消费倾向；一般消费倾向 C]3:&dx9  
average propensity to save 平均储蓄倾向；一般储蓄倾向 \|B\7a'4  
average rate 平均率 U|QP]6v  
average revenue 平均收入；平均收益 ~PAI0+*"q  
average stock 平均库存；平均存货 a-nn[j  
average yearly rent 平均年租 Gf
+X<a  
avoidance of double taxation 避免双重课税 9GT}_ ^fb  
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 M$!-B,1BX  
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