一些有用的会计术语(也不知道发的地方对不对)A

A: k/Cr ^J"  
A share Ａ股；甲类股份 >5 Ce/P'R  
abatement of tax 减税；减扣免税额 Oi7|R7NE  
ABN AMRO Bank N.V. 荷兰银行 S&|$F2M  
above-the-line expenditure 线上项目支出；经常预算支出 IN_GL18^MV  
above-the-line receipt 线上项目收入；经常预算收入 #E>f.:)  
ABSA Asia Limited 南非联合亚洲有限公司 d ;
ry!X  
absolute change 绝对数值变更 !m78/[LW  
absolute expenditure 实际开支 5FzG_ w  
absolute guideline figure 绝对准则数字 I_v]^>Xw  
absolute interest 绝对权益 ci,o'`Q  
absolute order of discharge 绝对破产解除令 -^C;WFh8)  
absolute profit margin 绝对利润幅度 Ie``Wb=  
absolute value 实值；绝对值 G>cTqD6gT  
absolutely vested interest 绝对既得权益 O>H4hp  
absorbed cost 已吸收成本；已分摊成本 ^ .>)*P  
absorption 吸收；分摊；合并 jt?R a1Z  
absorption rate 吸收率；摊配率；分摊率 OG0ro(|dI  
ACB Finance Limited 亚洲商业财务有限公司 {?,:M  
acceptable form of reciprocity 合理的互惠条件 P%.9g  
acceptable rate 适当利率；适当汇率 _)lK.5  
acceptance agreement 承兑协议 R(ay&f%E  
acceptance for honour 参加承兑 #~nI^ ggW  
acceptor 承兑人；接受人；受票人 k5W5 9tz  
acceptor for honour 参加承兑人 3
vDV   
accident insurance 意外保险 ==Ju2D?%  
Accident Insurance Association of Hong Kong 香港意外保险公会 L[<MBgFKv  
accident insurance scheme 意外保险计划 :Ruj;j  
accident year basis 意外年度基准 350y6pVh  
accommodation 通融；贷款 B7va#'ne4{  
accommodation bill 通融票据；空头票据 n0nkv[  
accommodation party 汇票代发人 <#sB ;  
account balance 帐户余额；帐户结余 /TS>I8V!  
account book 帐簿 e(j"u;=  
account collected in advance 预收款项 'Zk&AD ~  
account current book 往来帐簿 ykM(` 1`m  
account of after-acquired property 事后取得的财产报告 W>'R<IY4#N  
account of defaulter 拖欠帐目 s|YY i~  
account payable 应付帐款 R>#T{<<L  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 t:$p8qR  
account receivable 应收帐款 t4h5R  
account receivable report 应收帐款报表 1,BtOzuRo  
account statement 结单；帐单；会计财务报表 QZ%_hvY[%>  
account title 帐户名称；会计科目
yP~D."  
accountant's report 会计师报告 #2|sS|0<  
Accountant's Report Rules 会计师报告规则 G`gYwgU;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "0nto+v  
Accounting Arrangements 《会计安排》 a!4'}gHR  
accounting basis 会计基础 XA>@0E>1r  
accounting by Official Receiver 破产管理署署长呈交的帐目 )";g*4R[  
Accounting Circular 《会计通告》 (~,Q-w"  
accounting class 会计类别 '^}l|(  
accounting date 记帐日期；会计结算日期 Ch^Al2)=  
accounting for money 款项核算 G,$RsP  
Accounting Officer 会计主任 %;9wToyK>  
accounting period 会计报告期；会计期 TC"mP!1  
accounting policy 会计政策；会计方针 ?5"~V^L3  
accounting practice 会计惯例
F6YMcdU  
accounting principle 会计准则 866n{lyL  
accounting record 会计记录 rn U2EL  
accounting report 会计报告 MvJEX8M  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 yAXw?z!`O  
Accounting Society of China 中国会计学会 <c^m
|v  
accounting statement 会计报表 L)4TW6IUk  
accounting system 会计制度；会计系统 fGY. +W_  
accounting transaction 会计事项；帐务交易 m>:3Ku  
accounting treatment 会计处理 /k(0}g=\  
accounting year 会计年度 cMIQbBM  
accretion 增值；添加 -0Y8/6](  
accrual 应计项目；应累算数目 "VB-=. A  
accrual basis 应计制；权责发生制 :8jHN_u  
accrual basis accounting 应计制会计；权责发生制会计 _K8ob8)m  
accrue 应累算；应计 PtwE[YDu  
accrued benefit 应累算利益 :W8DgL>l  
accrued charges 应计费用 8iR%?5 >K  
accrued cumulative preference share dividend 应累算的累积优先股股息 w~X1Il7A  
accrued expenses 应累算费用 sf@g $  
accrued interest payable 应付利息；应计未付利息 -E?h^J&U  
accrued interest receivable 应收利息；应计未收利息 !~"q$T>@  
accrued right 累算权益 x}].lTjD  
accruing profit 应累算的利润 }=az6cLE2  
accumulated fiscal reserve 累积财政储备 0B>{31)  
accumulated profit 累积利润；滚存溢利 f4CwyL6ur  
accumulated reserve 累积储备 '
C!b($Y  
accumulation of surplus income 累积收益盈余 2Pasmh  
acquired assets 既得资产 ?RA^Y N*9  
acquisition 收购；购置；取得 Azq,N@HO  
acquisition cost 购置成本 J*A<F'^F1  
acquisition expenses 购置费用 )!e-5O49r  
acquisition of 100% interest 收购全部股权 2Cj?k.Zk  
acquisition of control 取得控制权 dEJ>8e
8  
acquisition of fixed assets 购置固定资产 %dKUB4  
acquisition of shell “买壳” TBvv(_  
acquisition price 收购价 VLkK6W.u  
act of God 天灾 =0MW+-  
acting partner 执事合伙人 O.
 V!L  
active market 买卖活跃的市场；交投畅旺的市场；旺市 y!)Z ^u  
active partner 积极参与的合伙人 (KK9/k  
active trading 交投活跃 KPs5? X  
actual circulation 实际流通 jx+%X\zokA  
actual cost 实际成本 $:t;WXc.<  
actual expenditure 实际开支；实际支出 r,EIOcz:  
actual income 实际入息；实际收入；实际收益 )1Z*kY?f!  
actual market 现货市场 Z~9\7QJn  
actual price 现货价；实际价格 w<tr<Pu'  
actual profit 实际利润 pEw &i  
actual quotation 实盘；实际价位；实际报价 `$fwLC3j  
actual year basis 按实际年度计算 <pK
72  
actuals 实货 k#w[GL|T  
actuarial investigation 精算调查 1#&*xF"  
actuarial principle 精算原则 5kof
O  
actuarial report 精算师报告 bH~ue5q  
Actuarial Society of Hong Kong 香港精算学会 Yq $(Ex  
actuarial valuation 精算师估值 "
P~07  
actuary 精算师 r}+U1l3#2  
ad referendum agreement 暂定协议；有待覆核的协定 Yvcd(2  
ad valorem duty 从价税；按值征税 dl6d!Nz*  
ad valorem duty system 从价税制 ?Xx,[
Z&  
ad valorem fee 从价费 W52AX.Nm  
ad valorem tariff 从价关税 o>';-} E  
additional allowance 额外免税额 w<|^i*  
additional amount for unexpired risk 未过期风险的额外款额 o=X6PoJN_  
additional assessable profit 补加应评税利润 ZYos.ay  
additional assessment 补加评税 q1;}~}W;z4  
additional commitment 额外承担 pkWzaf  
additional commitment vote 额外承担拨款 wyMj^+ 2m  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %}MZWf{  
additional dependent parent allowance 供养父母额外免税额 3tMs613  
additional provision 额外拨款 "~jt0pp  
additional stamp duty 附加印花税 cP''  
additional tax 补加税罚款；补加税款 j{C+`~O
 
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 35%'HFt_  
adjudged bankrupt 被裁定破产 ;3s_#L  
adjudicated bankrupt 裁定破产人 %`t;5kmR  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 z)='MKrEt-  
adjudication of bankruptcy 裁定破产；宣告破产 uHkL$}C  
adjudication of insolvency 裁定无力偿还债务 ZqsI\
"bj  
adjusted actual 经调整的实数；调整后的实数 + G#qS1  
adjusted current assets 经调整的流动资产；调整后的流动资产 h3$.` >l  
adjusted figure 经调整的数字；调整后的数额 }nvHEo  
adjusted liabilities 经调整的负债；调整后的负债 q+>J'UGb  
adjusted loss 经调整的亏损；调整后的亏损 %=xR$<D  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 o$FqMRep  
adjusted profit 经调整的利润；调整后的利润 )q&=x2`  
adjusted surplus 经调整的盈余额；调整后的盈余额 s?@{  
adjusted value 经调整的价值；调整后的价值 HF" v \  
adjustment 调整；修订；理算〔保险〕 a;|C51GH  
adjustment centre 调剂中心 7SE\(K=<%  
adjustment lag 调整过程的时间差距；调整时差 I83ZN]  
adjustment mechanism 调整机制 .iNPLz1  
adjustment of loss 亏损调整 8zP{Cmm  
adjustment process 调整过程；调整程序 vz</|s  
adjustment range 调整幅度 O4ciD1  
administered exchange rate 受管制汇率 B @H.O!  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 , |CT|2D>  
administration expenses 行政费用 rR@ t5  
administration fee 手续费；行政费 ,F`:4=H%  
administration in bankruptcy 破产管理 {}H5%W  
administration order 遗产管理令 In#V1[io  
administrator 管理人；遗产管理人 W'hE,  
administrator of the estate 遗产管理人
zM%ILv4  
admission of debt 债项承认书 Wky=]C%  
admission of proof 接纳债权证明 =W"BfG  
advance 放贷款项；垫付款项；预支款项；预付款项 vE0Ty9OH"]  
advance account 暂支帐目；预付款帐户 m=b~Wf39  
advance compensation 预付补偿金 lG;RfDI-  
advance from shareholder 股东垫款 RUC V!L  
advance pending reimbursement 预支以待日后付还 dVmI.A'nbp  
advanced economy 先进经济体系 4h\MSTF*  
advancement 预付；预付财产 <*E{zr&  
advances warrant 垫款令 \Q7Nz2X  
advancing 贷出 +/y 3]}  
adverse balance 逆差 /.l8Jb4  
adverse exchange 逆汇 NWd%Za5K;  
advertisement addressed to shareholders 在报章刊登的致股东通告 "z)dz,&T  
advice for collection 托收通知书 NTS tk{s,  
advice of drawing 提款通知书；汇票通知书 +h_'hz&HlS  
advice of payment 付款通知 1H`T=:
P?  
Advisory Committee [Securities and Futures Commission] 6*u#^">,<  
谘询委员会〔证券及期货事务监察委员会〕 t33/QW r  
Advisory Committee on Diversification 经济多元化谘询委员会
*9M 5'  
affidavit 誓章；遗产申报誓章 'L4@|c~x  
affidavit of no receipt 述明无收款的誓章 mO;X>~K  
affiliate 联号；联营公司；附属公司 t<mT=(zt*  
affiliated company 附属公司；联号；联营公司 t$^1A1Ef  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 [,e[~J`C  
affordability 负担能力 gVjI1{WTK  
African Development Bank [AfDB] 非洲开发银行 &;S.1tg  
after-acquired property 事后取得的财产 O3WhO@`6)  
after-hours dealing 市后交易 ]S4TX  
after-tax profit 税后盈利；税后利润；税后溢利 e@"1W  
agency agreement 代理协议 _\waA^ F  
agency expenses 代理机构的开支 *jM~VTXw
t  
agency fee 代理费 %m$TV@  
Agency Law 《代理法》 ?3~]H 
 
agent 代理人；承销人 S^'?sfq  
agent of company 公司代理人 9r=@S  
agent's fee 代理人费；经纪费 ;S5*n:d  
aggregate 总计；总数；总体数字 ,=whwl "tA  
aggregate amount 总款额；总额 W}
p>jP}  
aggregate assets and liabilities 总体资产与负债 E:/G!1  
aggregate at constant price 按固定价格计算的总体数字 :c3}J<Z  
aggregate demand 总需求 roT$dL P)w  
aggregate gross position 总持仓量 u~FXO[b  
aggregate limit 总限额 |Z'NMJU  
aggregate of salaries tax 合计薪俸税 aTF~rAne<  
aggregate performance 总体表现；总体业绩 LDqq'}qK6  
aggregate supply 总体供应 ( P|Ph  
aggregate surplus 总盈余 IH8^ fyQ`  
aggregate total 整体总额 Qfx(+=|  
aggregate value 总值；合计价值 rZ5vey  
aggregated basis 合计基准 -02cI}e  
aggregated net chargeable income 合计应课税入息实额 gp'9Pf;\[  
aggregation 合并计算；合计；总和 I}a`11xb`  
aggregation of incomes of husband and wife 夫妇入息合并计算 Lsa&A+fru  
aggregation of property 财产的总和 +InAK>NZ'  
agio 差价；贴水 x LR 2H>B}  
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》 }PdS?[R  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 7wS)'zR;  
《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》 +M-x*;.  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0Ou;MU*v  
《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》 H1X38  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment jq#gFt*  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 PhL}V|W>  
agreement for a settlement 授产协议 aHx(~&hRcL  
agreement for assignment 转让协议 7ukJ\P5[&1  
agreement for sale 售卖协议；买卖协议  C[MZ9r  
agreement for sale and purchase 买卖协议 OCmF/B_  
agreement for the payment of interest 支付利息协议 A8 V7\  
agreement for the repayment of money 还款协议 O|j(CaF  
agreement of reinsurance 再保险协议 1H sfCky{  
Agricultural Bank of China 中国农业银行 ~Z-M?8:  
air passenger departure tax 飞机乘客离境税 o}H7;v8H  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 .U|irDO  
airport tax 机场税 9a}rE  
alcohol duty 酒精税 mOji\qia  
alienation 让与；让渡；转让 }pOL[$L  
alimony 生活费；赡养费 |>o]+V  
All Ordinaries Index [AOI] 所有普通股指数 Ojqbj0E9  
all risks 全险；综合险 8OE=7
PK  
All Sales Record for Stock Market 《股票市场成交报告》 L&V;Xvbu%  
Allied Capital Resources Limited 新联财务有限公司 !]AM#LJ

 
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 \; ! oG  
allocation letter 拨款信件 |"h# Q[3  
allocation of fund 分配款项；预留款项 0G`_dMN  
allocation of profit 利润分配；溢利分配 Y"~Tf{8  
allocation warrant 拨款令 Y+5nn  
allotment 分配；配股 8|kr|l  
allotment notice 股份配售通知；配股通知 ( HCB\!g  
allotment of shares 股份分配 Za68V/Vj  
allowable 可获宽免；免税的 G|eY$5!i  
allowable business loss 可扣除的营业亏损 H]&a}WQ_  
allowable expenses 可扣税的支出 ~\_aT2j0  
allowance 免税额；津贴；备抵；准备金 / blVm1F  
allowance for debts 债项的免税额 7PQ03dtfg  
allowance for depreciation by wear and tear 耗损折旧免税额 9gP-//L@  
allowance for funeral expenses 殡殓费的免税额 +>3XJlZV  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 '.Iz*%"  
allowance for repairs and outgoings 修葺及支出方面的免税额 i#Tm] ++  
allowance to debtor 给债务人的津贴 ":s1}A  
alteration of capital 资本更改 K;,zE6WD$$  
alternate trustee 候补受托人 lbM)U  
amalgamation 合并 A[lbBR  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d%1Tv1={  
ambit of charges 征税范围；收费范围 {A2EGUmF2  
amended valuation 经修订的估值 `x=W)o }  
American Commodities Exchange 美国商品交易所 K.3)m]dCl  
American Express Bank Limited 美国运通银行 $
HVus=D"  
American Stock Exchange 美国证券交易所 e8T#ZWr*  
amortization 摊销 o!:V=F  
amount due from banks 存放银行同业的款项 >YP6/w,e  
amount due from banks abroad 存放海外银行同业的款项 0>@D{_}s  
amount due from holding companies 控股公司欠款 V1
y"  
amount due from local banks 存放本港银行同业的款项 lAjP'(  
amount due to banks 银行同业的存款 6mcxp+lm|  
amount due to banks abroad 海外银行同业的存款 _}MO.&Y  
amount due to holding companies 控股公司存款 =eG?O7z&  
amount due to local banks 本港银行同业的存款 9G njJ  
amount due to outport banks 外埠银行同业的存款 c@H_f  
amount for note issue 发行纸币的款额 wz1fx>Q  
amount of bond 担保契据的款额 6)<g%bH!
  
amount of consideration 代价款额 lmmB=F  
amount of contribution 供款数额 _dQVundH  
amount of indebtedness 负债款额 A4;EtW+F  
amount of principal of the loan 贷款本金额 <1")JDW  
amount of rates chargeable 应征差饷数额
<dzfD;  
amount of share capital 股本额 n~~0iU)  
amount of sums assured 承保款额 V>"nAh]}.  
amount of variation 变动幅度 b{T". @b  
amount of vote 拨款数额 )_[eqr  
amount payable 应付款额 IE/F =Wr  
amount receivable 应收款额 `re9-HM  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 tJ:]ne  
analysis 分析 =Xw
r*
FTr  
ancillary risk 附属风险 P .I<.e  
annual account 周年帐目；周年帐目报表；年度决算；年结 P-B3<~*i!  
annual accounting date 年结日期 6T3uv,2  
annual allowance 每年免税额；年积金；年度津贴；年津 O>8|Lc  
annual balance 年度余额 -1\*}m%1e  
annual disposable income 每年可动用收入 ZR|)+W;  
annual estimates 周年预算 h7],
/? s  
annual fee 年费 Kob i!  
annual general meeting 周年大会 I~:vX^%9  
annual growth rate 年增率；每年增长率 rByC6HV"  
annual long-term supplement 长期个案每年补助金 -e#~CE
-  
annual pensionable emolument 可供计算退休金的年薪 hN0Y8Ia/5%  
annual report 年报 w5j6RQml  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *g0}pD;r  
annual return 周年报表；周年申报表；每年报税表格 RM^3Snd=V  
Annual Return Rules 《周年报表规则》 )-2sk@y  
annual review of consumer prices 每年消费物价回顾 9\2<#,R1q  
annual roll-forward basis 逐年延展方式 2oY.MQD7iW  
annual salary 年薪 K7G|cZ/^  
annual statement 年度报表；年度决算表 cvoE4&m!  
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 &b!L$@6  
annuitant 年金受益人 x2-i1#j`;  
annuity 年金 q?R)9E$h  
annuity contract 年金合约 z ^e99dz  
annuity on human life 人寿年金 JCL+uEX4S  
antecedent debt 先前的债项 YIP /N  
ante-dated cheque 倒填日期支票 c~_nOd  
anticipated expenditure 预期开支 j@yK#==k  
anticipated net profit 预期纯利 to}g4  
anticipated revenue 预期收入 87QK&S\  
anti-inflation measure 反通货膨胀措施 k,)xv?  
anti-inflationary stance 反通货膨胀立场 )<J|kC\r6c  
apparent deficit 表面赤字 B8XW+U  
apparent financial solvency 表面偿债能力 ;m/h?Y~  
apparent partner 表面合伙人 ld RV JVZc  
application for personal assessment 个人入息课税申请书 J[Ckz]  
application of fund 资金应用 hDO\Q7  
application to release as liquidator and to destruct the books of accounts and documents Vrwy+o>:X  
申请免除清盘人职务及毁灭帐簿与文件 -4rXOmiA  
appointed actuary 委任精算师 :v=^-&t  
appointed auditor 委任核数师；委任审计师 n*'i{P]  
appointed trustee 委任的受托人 ]4{ )VXod  
appointer 委任人 @D?KS;#  
apportioned pro rata 按比例分摊 pQQN8Y~^Y  
apportionment 分配；分摊 <)hA?3J  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {ylY"FA  
apportionment formula 分摊方程式 wiwAdYEQ\  
apportionment of estate duty 遗产税的分摊 @W4tnM,#  
appraisal 估价；评估 .G ^-.p  
appreciable growth 可观增长 HDmjt+3&n  
appreciable impact 显着影响 {}sF?wZf  
appreciable increase 可观增长 gD13(G98  
appreciation 增值；升值 <7U\@si4  
appreciation against other currencies 相对其他货币升值 +ESEAi91  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J$aE:g6'  
appreciation tax 增值税 Ri<7!Y?l  
appropriation 拨款；拨用；拨付 r JvtE}x1  
appropriation account 拨款帐目 L|?$F*bs  
Appropriation Bill 拨款法案 :\!D 6\o6  
appropriation-in-aid system 补助拨款办法 Yk;-]qi7  
approved assets 核准资产 jOkc'  
approved basket stock 认可一篮子证券 ,A$#gLyk<  
approved budget 核准预算 3/aK#TjK  
approved charitable donation 认可慈善捐款 1*x;jO>Hk  
approved charitable institution 认可慈善机构 I]4L0r-  
approved currency 核准货币；认可货币 eD(;Wn  
approved estimates 核准预算 bv&#ay7  
approved estimates of expenditure 核准开支预算 Rm&^[mv  
approved overseas insurer 核准海外保险人
wZ(H[be  
approved overseas trust company 核准海外信托公司 j&(Yk"j+  
approved pooled investment fund 核准汇集投资基金 lQ8h-Tz  
approved provident fund scheme 认可公积金计划 p#\J
Kx  
approved provision 核准拨款 <W>T!;4!  
approved redeemable share 核准可赎回股份 gwA+%]  
approved regional stock 认可地区性证券 EZ"n3#/  
approved retirement scheme 认可退休金计划 @5["L  
approved subordinated loan 核准附属贷款 3R}O3#l
j,  
arbitrage 套戥；套汇；套利 NsPAWI|4  
arbitrageur 套戥者；套汇者 %Tv2op  
arbitrary amount 临时款项 *]7$/%.D  
arrangement 措施；安排；协定 -ho%9LW%|  
arrears 欠款 6YHQ/#'G~  
arrears of pay 欠付薪酬 5 O't-'  
arrears of revenue 逾期未收税款；逾期未收的帐项 <UEt
a>jj  
articles of association 组织章程；组织细则；组织章程细则 Daw;6f:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8gHOs#\  
ascertainment of profit 确定利润 @#j?Z7E|  
"Asia Clear" “亚洲结算系统” $_ BoG  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 /e:kBjysJ  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 |]Eli%mNe  
Asian Development Fund [ADF] 亚洲发展基金 (u{?aG~  
Asian dollar bond 亚洲美元债券 tk5zq-/d  
Asian dollar market 亚洲美元市场 f-!P[6bY  
Asian dollar rate 亚洲美元利率 wv7XhY}  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 X([8TR  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 >1$vG  
asked price 沽盘；喊价；索价；卖方报价 m8T< x>  
assessable income 应评税入息 N|rB~  
assessable loss 应评税亏损 baO'FyCs9&  
assessable profit 应评税利润 9cnLf#  
assessable value 应评税值 R<L<kChg  
assessed profit 估定利润 x 8/I"!gI  
assessed value 经评估价值 hr/H vB  
assessment 评税；评定；估价；评税单 Y'{F^VxA/  
assessment number 评税编号；估价编号 W"v"mjYud  
assessment of additional tax 补加税评税  z@8W  
assessment of performance 业绩评估；实绩评价 /$U<S"  
Assessor 评税主任 W=S
<DtG2  
asset price bubbles 资产价格泡沫 *U mWcFoF  
asset-backed securities 具资产保证的证券 zR!p-7_w  
assets accretion 资产增值 jU9\BYUg  
assets and liabilities 资产与负债 )Jaq5OMA/  
assets betterment statement 资产递增表；资产改进表 FK+`K<  
assets lending 实物放款；有抵押贷款 s=H|^v  
assets of the company passing on the death 死者去世时转移的公司资产 8#{DBWU  
assets pledged as security for liabilities 用作负债抵押的资产 _C%:AFPP>  
assets portfolio 资产投资组合 c+:XaDS-  
assets price 资产价格 )ppIO"\  
assets quality 资产质素 c-y`Hm2"  
assets realization 资产变现 PB(q9gf"1}  
assets refinancing arrangement 资产再集资安排 BY5ODc$  
assets securitization 资产证券化 {8pN]=SaJ~  
assets situated outside Hong Kong 在香港以外地方的资产 #]kO/Mr  
assets stripping 削减资产；拆卖资产 R_zQiSwG<  
assets value 资产值 h]jy):9L  
assignee 承让人 a;h.I}*]  
assignment 转让；转让书；转让契 V#,jUH|  
assignment of interest 权益转让 wj{[g^y%  
assignment of letters patent and trade mark 专利证书及商标转让 >+FaPym  
assignment of property 物业转让；物业转让书 sqEOXO  
assignment right 转让权 =L]GQ=d  
assignor 转让人 61~7 L^882  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Fd;%wWY.zm  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ]ft}fU5C1  
associate member 附属会员 _*.ImD  
associated body corporate 相联法人团体 )gHfbUYS  
associated company 相联公司；联属公司 0}3Xry,{  
associated corporation 相联法团 VK>Cf>  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] (Zoopkxw  
公认会计师公会〔英国〕 P;U(2;9 N  
Association of Futures Exchange Brokers 香港期货经纪协会 aCF=Og  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 g2%fla7r  
association of underwriters 承保人组织 >]<4t06D  
assumption of control 接管 :[J'B4>9  
assurance 担保；保险；转易；转易书 ?0x=ascP  
assurance of interest 权益的转易 -d4|EtN  
at 19XX price 按一九ＸＸ年价格计算 H7{I[>:  
at a discount 按赔价计算；按贴水价格计算；打折扣 HZ[
.,DuW  
at a premium 按溢价计算；按升水价格计算 K"/3/`T  
at call 通知付款；按通知 +GvPJI  
at constant market price 按固定市价计算 x(+H1D\W  
at constant price 按固定价格计算 bV&"
jjEx  
at cost 按成本计算 6qd?&.=r  
at current market price 按当时市价计算；按现时市价计算 =mYw
O=:D  
at current price 按当时价格计算；按现时价格计算 _J X>#h  
at factor cost 按要素成本计算；按生产要素成本计算 `{1~]?-&  
at money-of-the-day price 按付款当日价格计算 @q"HZO[  
at or better 按指定或较佳价位〔买卖指令〕 y#{v\h Cz  
at par 按面值计算；平价 _KJ!C!  
at sight 见票即付 n+57# pS7  
at the close 按收市盘 NHQi_U  
at the opening 按开市盘 rK[;wD<  
attestation 见证；见证条款 tUk)S  
at-the-money option 平价期权 b!JrdJO,DP  
attorney 受权人；受托代表人 'Bwv-J  
attornment 新拥有人承认书 x K ;#C  
attributable profit 可归属利润 mu{\_JX.A  
attributable share value 可归属股份价值 o/hj~;(]  
Auckland Stock Exchange 奥克兰证券交易所 VZ$^:.I0
  
auction 拍卖 |c[= V?AC  
auctioneer 拍卖商 )?{jD  
audit 审计；核数 `hf`l
q^  
Audit Commission 审计署
kfgkZ"9  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] -<l2 $&KS  
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〕 V~sfR^FQ'  
audit review 帐目审查 ]@uuB\u  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 * /^}  
audited account 审计帐目；经审计的帐目 $'n?V=4  
audited annual account 经审计的周年帐目 ]P>c{  
audited balance sheet 经审计的资产负债表 9~{,Hj1xE  
auditor 核数师；核数主任；审计师 zG)vmysJf  
auditor's certificate 核数师证明书；审计师证明书 aen0XiB6~^  
auditor's report 核数师报告；审计师报告 n.=Zw2F
E  
Aussie bond 澳元债券
]oLyvG  
austerity budget 紧缩预算 a"D'QqtH  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 8osP$"/o  
Australia All Ordinaries Index 澳洲所有普通股票指数 )%09j0y>l"  
Australian Dollar [AUD] 澳元 <-DQ(0xg  
Australian Options Market 澳大利亚期权市场 9p,PWA  
Australian Securities Commission 澳洲证券事务监察委员会 C@WdPjxj  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 o8X? 1  
Australian Stock Exchange 澳大利亚证券交易所 ?&-$Zog  
Austrian Schilling [ATS] 奥地利先令 LSrKi$   
authentication 认证；鉴证 cAq5vAqmg  
authority to purchase 委托购买证；委购书 Z~]G+(  
authorization 认可；核准；授权；授权书 'fYF1gR4  
authorization by direction 指示授权 #$;}-*  
authorization by instruction 指令授权 ^/I.? :+  
authorization by warrant 令状授权 b(\Mi_J  
authorization of unit trust 单位信托的认可 `R*SHy! _  
authorized agent 指定代理人 "fC>]iA8I  
authorized capital 法定资本 6
^)eW
+  
authorized clerk 出市员 On0,#i=  
authorized dealer 认可交易商 av bup  
authorized financial institution 认可财务机构 j
&[u$P*K  
authorized fund 认可基金 ~KczP1p  
authorized fund house 获授权的基金公司；认可基金公司 3e9UDN2  
authorized institution 认可机构 m=25HH7enb  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ^% L;FGaA  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 hi/Z>1ZOX  
authorized insurer 获授权保险人；获认可承保人 (aLjW=  
authorized investment 特准投资项目 n&2OfBJ  
authorized person 获授权人 W5/|.}  
authorized representative 获授权代表 sB5@6[VDI  
authorized share capital 法定股本 ~gaWZQXyu  
automated quotation system 自动报价系统 iB5q"hoZC  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] KQ^|prN?y  
自动交易系统〔香港期货交易所有限公司〕 .hJcK/m  
automatic adjustment mechanism 自动调整机制 ]&s@5<S[  
automatic adjustment system 自动调整系统 *M.,Yoj  
Automatic Clearing House 自动票据交换所 n#
sK31;yb  
automatic exchange rates accumulation system 自动化汇率累集系统 QO:Z8{21So  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 [X7gP4  
automatic teller machine [ATM] 自动柜员机 2BiFP||  
autopay 自动转帐 (+SL1O P  
available assets 可用资产 :j? MEeu  
available fiscal reserve 现存财政储备 6xFchdMG{m  
available profit 可用利润 Dutc#?bT  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 PZVH=dagq  
average 平均；平均数；海损 p6&<eMwFA  
average basic salary 平均基本薪金 yxi&80$  
average consumer expenditure 平均消费开支；一般消费开支 %,S{9q  
average cost 平均成本 o]WcODJdl  
average cost of land production 增辟土地平均成本 y>cLG5v  
average daily turnover 平均每日成交额 #jsN  
average daily wage rate 平均每日工资率 Bus]OF>hu  
average expenditure pattern 平均开支模式 4dy!2KZN  
average growth rate 平均增长率 P`avn  
average net fixed assets 固定资产平均净值 -f*5lk
O  
average of relatives 相对价格平均数 |;\pAZ2  
average price 平均价格 y&/bp<Z  
average propensity to consume 平均消费倾向；一般消费倾向 MnlD87x@X  
average propensity to save 平均储蓄倾向；一般储蓄倾向 b~2LD3"3  
average rate 平均率 {|'NpV  
average revenue 平均收入；平均收益 hcM9Sx"!  
average stock 平均库存；平均存货 B4*uS (  
average yearly rent 平均年租 0oZZLi  
avoidance of double taxation 避免双重课税 z4(`>z2a  
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 wR,}#m,  
BLAF{vVaf  
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