一些有用的会计术语(也不知道发的地方对不对)A

A: |;\pAZ2  
A share Ａ股；甲类股份 86>@.:d  
abatement of tax 减税；减扣免税额 ]WK~`-3C^  
ABN AMRO Bank N.V. 荷兰银行 {|'NpV  
above-the-line expenditure 线上项目支出；经常预算支出 hcM9Sx"!  
above-the-line receipt 线上项目收入；经常预算收入 B4*uS (  
ABSA Asia Limited 南非联合亚洲有限公司 0oZZLi  
absolute change 绝对数值变更 z4(`>z2a  
absolute expenditure 实际开支 2O- 4x  
absolute guideline figure 绝对准则数字 9I*2xy|I  
absolute interest 绝对权益 Ta$55K0  
absolute order of discharge 绝对破产解除令 uw/N`u  
absolute profit margin 绝对利润幅度 4C )sjk?m  
absolute value 实值；绝对值 3Kc9*]D  
absolutely vested interest 绝对既得权益 U'u_'5{  
absorbed cost 已吸收成本；已分摊成本 ~NB|BwAh  
absorption 吸收；分摊；合并 CM7Nd
K?I  
absorption rate 吸收率；摊配率；分摊率 \58bz<u"  
ACB Finance Limited 亚洲商业财务有限公司 hl0\$  
acceptable form of reciprocity 合理的互惠条件 hAsReZ?  
acceptable rate 适当利率；适当汇率 _ gGA/   
acceptance agreement 承兑协议 u}P:9u&h6X  
acceptance for honour 参加承兑 BLAF{vVaf  
acceptor 承兑人；接受人；受票人 ^rd%{6m  
acceptor for honour 参加承兑人 GQjwr(  
accident insurance 意外保险 RI+Y+z  
Accident Insurance Association of Hong Kong 香港意外保险公会 Z>l|R C  
accident insurance scheme 意外保险计划 @6Lp$w  
accident year basis 意外年度基准 W)'*Dcd  
accommodation 通融；贷款 ]~~G<Yh:=  
accommodation bill 通融票据；空头票据 g W_E  
accommodation party 汇票代发人 t/_\w"  
account balance 帐户余额；帐户结余 +Jm vB6s  
account book 帐簿 ^nK7&]rK  
account collected in advance 预收款项 DWEDL[{  
account current book 往来帐簿 KoA
+Vv9  
account of after-acquired property 事后取得的财产报告 7w]3D  
account of defaulter 拖欠帐目 &8yGVi  
account payable 应付帐款 "G,,:H9v  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 s}-j.jzB{  
account receivable 应收帐款 $j8CF3d.6  
account receivable report 应收帐款报表 fP6\Ur  
account statement 结单；帐单；会计财务报表 (P=WKZMPN  
account title 帐户名称；会计科目 zg'.fUZ  
accountant's report 会计师报告 @^DVA}*b)  
Accountant's Report Rules 会计师报告规则 (5CgC<  
accounting and auditing procedure 会计与审计程序；会计与核数程序 KYwUkuw)  
Accounting Arrangements 《会计安排》 |KZX_4   
accounting basis 会计基础 @.c[z D  
accounting by Official Receiver 破产管理署署长呈交的帐目 ?JTTl;  
Accounting Circular 《会计通告》 [-i&)eX  
accounting class 会计类别 FS=LpvOG)  
accounting date 记帐日期；会计结算日期 1k^$:'  
accounting for money 款项核算 F|VKrH.  
Accounting Officer 会计主任 We\i0zUU  
accounting period 会计报告期；会计期 s:iBl/N}  
accounting policy 会计政策；会计方针 c`&g.s@N\  
accounting practice 会计惯例 >ts}\.(]  
accounting principle 会计准则 R]o0V*n  
accounting record 会计记录 Z9MR"!0  
accounting report 会计报告 NFP h}D  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 R*D5n>~  
Accounting Society of China 中国会计学会 *]}F=dtR k  
accounting statement 会计报表 `'*4B_.  
accounting system 会计制度；会计系统 :_]0 8  
accounting transaction 会计事项；帐务交易 ?6>*mdpl  
accounting treatment 会计处理 4q:8<*W=  
accounting year 会计年度 J}+N\V~
 
accretion 增值；添加 ;(jL`L F  
accrual 应计项目；应累算数目 }K`KoM  
accrual basis 应计制；权责发生制 q317~z_nl  
accrual basis accounting 应计制会计；权责发生制会计 M,X)rM}Q  
accrue 应累算；应计 }_F:]lI*R  
accrued benefit 应累算利益 GY.iCub  
accrued charges 应计费用 &}0QnO_mj  
accrued cumulative preference share dividend 应累算的累积优先股股息 9[teG5wAa  
accrued expenses 应累算费用 23Dld+E&  
accrued interest payable 应付利息；应计未付利息 Nr+~3:3  
accrued interest receivable 应收利息；应计未收利息 7h0u7N  
accrued right 累算权益 q@~{g[   
accruing profit 应累算的利润 {:b~^yW  
accumulated fiscal reserve 累积财政储备 Ju&FwY+  
accumulated profit 累积利润；滚存溢利 j%D{z5,nKm  
accumulated reserve 累积储备 iq?T&44&  
accumulation of surplus income 累积收益盈余 ~wF3$H.@;  
acquired assets 既得资产 |z"$^|@d?  
acquisition 收购；购置；取得 [b&V^41W  
acquisition cost 购置成本 J7C?
Z  
acquisition expenses 购置费用 ;MK|l,aIQ  
acquisition of 100% interest 收购全部股权 IW>~Yl?  
acquisition of control 取得控制权 B/qN1D]U.  
acquisition of fixed assets 购置固定资产 l'
M/et{:  
acquisition of shell “买壳” Q+wO\TtE  
acquisition price 收购价 Q'!'+;&%  
act of God 天灾 MM*~X"A  
acting partner 执事合伙人 xIW]e1pu=(  
active market 买卖活跃的市场；交投畅旺的市场；旺市 + !"YC  
active partner 积极参与的合伙人 .C5<uW5-R  
active trading 交投活跃 n~BQq-1  
actual circulation 实际流通 SIKaDIZ  
actual cost 实际成本 Hz[1c4)'F  
actual expenditure 实际开支；实际支出 Yk)fBPHr  
actual income 实际入息；实际收入；实际收益 8DMqjt3B  
actual market 现货市场 $G6kS@A  
actual price 现货价；实际价格 D!#B*[|  
actual profit 实际利润 "KS"[i!3j  
actual quotation 实盘；实际价位；实际报价 7'65+c[&  
actual year basis 按实际年度计算 
gmn
b
 
actuals 实货 evD=]iVD  
actuarial investigation 精算调查 !syyOfu`}  
actuarial principle 精算原则 fAz4>_4  
actuarial report 精算师报告 NFtA2EMLu[  
Actuarial Society of Hong Kong 香港精算学会 MK@rx6<9  
actuarial valuation 精算师估值 j
JNl{nyq  
actuary 精算师 3TLym&  
ad referendum agreement 暂定协议；有待覆核的协定 J]zhwM  
ad valorem duty 从价税；按值征税 @o*~\E<T  
ad valorem duty system 从价税制 M(:bM1AD`u  
ad valorem fee 从价费 9Iq<*\V 4  
ad valorem tariff 从价关税 +'iqGg-  
additional allowance 额外免税额 TQ:e! 32  
additional amount for unexpired risk 未过期风险的额外款额 \kf n,m  
additional assessable profit 补加应评税利润 F
V7'3f
Ia  
additional assessment 补加评税 -!mtL
aLw  
additional commitment 额外承担 Gc*=n*@^K  
additional commitment vote 额外承担拨款 DfU= i'R  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !fd>wvJ,:  
additional dependent parent allowance 供养父母额外免税额 0VNpd~G$  
additional provision 额外拨款 gR gB= C{  
additional stamp duty 附加印花税 c`hENPhW  
additional tax 补加税罚款；补加税款 #8 ^b]  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 -sdzA6dp  
adjudged bankrupt 被裁定破产 Gd`7Tf)'  
adjudicated bankrupt 裁定破产人 f*88k='\W  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 }
EHL }Q  
adjudication of bankruptcy 裁定破产；宣告破产 V2AsZc0U(  
adjudication of insolvency 裁定无力偿还债务 ZR0 OqSp]  
adjusted actual 经调整的实数；调整后的实数 ` ~^My~f  
adjusted current assets 经调整的流动资产；调整后的流动资产 w-$iKtb.  
adjusted figure 经调整的数字；调整后的数额 (x@J@ GP*  
adjusted liabilities 经调整的负债；调整后的负债 TuPD5-wB&  
adjusted loss 经调整的亏损；调整后的亏损 _Gt;=  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 i `p1e5$  
adjusted profit 经调整的利润；调整后的利润 7lAJ 0  
adjusted surplus 经调整的盈余额；调整后的盈余额 1Z;cb0:  
adjusted value 经调整的价值；调整后的价值 =sv?))b`  
adjustment 调整；修订；理算〔保险〕 g:xg ~H2  
adjustment centre 调剂中心 $%!06w#u  
adjustment lag 调整过程的时间差距；调整时差 {Y=k`t,  
adjustment mechanism 调整机制 AZ^
>osr  
adjustment of loss 亏损调整 Anpp`>}N  
adjustment process 调整过程；调整程序 4M|C>My  
adjustment range 调整幅度 {06ClI  
administered exchange rate 受管制汇率 !};Ll=dz  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Z%LS{o~LK.  
administration expenses 行政费用 ]N0B.e~D  
administration fee 手续费；行政费 )?B-en\  
administration in bankruptcy 破产管理 " W{rS4L  
administration order 遗产管理令 v$x)$/]n  
administrator 管理人；遗产管理人 QmGK! H>3  
administrator of the estate 遗产管理人 l Le&q  
admission of debt 债项承认书 "'+C%  
admission of proof 接纳债权证明 "X._:||8  
advance 放贷款项；垫付款项；预支款项；预付款项 U(x$&um(l  
advance account 暂支帐目；预付款帐户 y!
:vX6l  
advance compensation 预付补偿金 e]ST0J"  
advance from shareholder 股东垫款 TOgH~R=  
advance pending reimbursement 预支以待日后付还 8tf>G(I{  
advanced economy 先进经济体系 N+5f.c+S-  
advancement 预付；预付财产 {R[V  
advances warrant 垫款令 R
hT:]  
advancing 贷出 K4E
2W9h  
adverse balance 逆差 #lSGH 5Fp?  
adverse exchange 逆汇 >ifys)wg>  
advertisement addressed to shareholders 在报章刊登的致股东通告 8'zfq ]g  
advice for collection 托收通知书 &U=_:]/  
advice of drawing 提款通知书；汇票通知书 #nft{AN  
advice of payment 付款通知 h
Cc%d$wVk  
Advisory Committee [Securities and Futures Commission] x
*tCm8`{  
谘询委员会〔证券及期货事务监察委员会〕 ._;It198f  
Advisory Committee on Diversification 经济多元化谘询委员会 =w8 0y'  
affidavit 誓章；遗产申报誓章 w)qmq  
affidavit of no receipt 述明无收款的誓章 38l:Y"  
affiliate 联号；联营公司；附属公司  &z*4Uij  
affiliated company 附属公司；联号；联营公司 sAs`O@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 w
8cnSO  
affordability 负担能力 yLnTIE3)  
African Development Bank [AfDB] 非洲开发银行 bO6cv{>x  
after-acquired property 事后取得的财产 fpjFO&ML  
after-hours dealing 市后交易 |F'eT 4  
after-tax profit 税后盈利；税后利润；税后溢利 e.(d?/!F_  
agency agreement 代理协议 .#a7?LUH  
agency expenses 代理机构的开支 |a /cw"  
agency fee 代理费 %iYro8g!,  
Agency Law 《代理法》 )@y'$)5s  
agent 代理人；承销人 &gC)%*I4  
agent of company 公司代理人 0pB'^Q{  
agent's fee 代理人费；经纪费 P@n rcgM.  
aggregate 总计；总数；总体数字 3BLHd<  
aggregate amount 总款额；总额 t4~?m{
 
aggregate assets and liabilities 总体资产与负债 2v4&'C  
aggregate at constant price 按固定价格计算的总体数字 BVH)!]m0  
aggregate demand 总需求 qX6zk0I a
 
aggregate gross position 总持仓量 "]'W^Fg  
aggregate limit 总限额 x 0vW9*&  
aggregate of salaries tax 合计薪俸税 6 !fq658  
aggregate performance 总体表现；总体业绩 $Op:-aW&  
aggregate supply 总体供应 8Jp?@qt=$  
aggregate surplus 总盈余 prIJjy-F  
aggregate total 整体总额 Oq3t-omXS  
aggregate value 总值；合计价值 [!} uj`e  
aggregated basis 合计基准 B%))HLo'  
aggregated net chargeable income 合计应课税入息实额 (
U.VCSn  
aggregation 合并计算；合计；总和 fHI@' '0  
aggregation of incomes of husband and wife 夫妇入息合并计算 =M4wP3V/  
aggregation of property 财产的总和 K&dc< 4DC  
agio 差价；贴水 VzcW9'"#  
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》 /z)8k4  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ,g|ht%"  
《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》 U}=H1f,  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment n4"xVDL  
《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》 h4ghMBo%  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment AI9=?X<kh  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 -A:'D8o#f  
agreement for a settlement 授产协议 Kl(u~/=6  
agreement for assignment 转让协议 7-9HCP  
agreement for sale 售卖协议；买卖协议 (\%+id|/q@  
agreement for sale and purchase 买卖协议 A9[
D.W9>  
agreement for the payment of interest 支付利息协议 ,d=Dicaz  
agreement for the repayment of money 还款协议 b+CvA(*  
agreement of reinsurance 再保险协议 gKPqU@$*  
Agricultural Bank of China 中国农业银行 Zyz)`>cB  
air passenger departure tax 飞机乘客离境税 k9\n='OI  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕  f|yq~3x)  
airport tax 机场税 1JI7P?\B  
alcohol duty 酒精税 WS@8Z0@RD  
alienation 让与；让渡；转让 Dl}va  
alimony 生活费；赡养费 S|IDFDn  
All Ordinaries Index [AOI] 所有普通股指数 ??P3
gA  
all risks 全险；综合险 sP8_Y,  
All Sales Record for Stock Market 《股票市场成交报告》  |FFMQ"  
Allied Capital Resources Limited 新联财务有限公司 g^\>hjNX  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2Myz[)<P_  
allocation letter 拨款信件 i.ivHV~-  
allocation of fund 分配款项；预留款项 ty9(mtH+  
allocation of profit 利润分配；溢利分配 aprgThoD  
allocation warrant 拨款令 KDDx[]1Q  
allotment 分配；配股 0=OvVU;P  
allotment notice 股份配售通知；配股通知 Ftu
d6  
allotment of shares 股份分配 o
7&q  
allowable 可获宽免；免税的 f_QZql
 
allowable business loss 可扣除的营业亏损 HNfd[#gV  
allowable expenses 可扣税的支出 GMob&0l8_  
allowance 免税额；津贴；备抵；准备金 )f%Q7  
allowance for debts 债项的免税额 l~*d0E-$  
allowance for depreciation by wear and tear 耗损折旧免税额 Y3'dV)  
allowance for funeral expenses 殡殓费的免税额 oYeFOw`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2-"`%rE  
allowance for repairs and outgoings 修葺及支出方面的免税额 MPsm)jq
X  
allowance to debtor 给债务人的津贴 jSvo-  
alteration of capital 资本更改
"fd'~e$S#  
alternate trustee 候补受托人 h&bs`  
amalgamation 合并 ^"$~&\+x5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 P
sjk 7\  
ambit of charges 征税范围；收费范围 }iB>3|\  
amended valuation 经修订的估值 Z2k5qs7g  
American Commodities Exchange 美国商品交易所 ` B+Pl6l)F  
American Express Bank Limited 美国运通银行 Pj*"2 LBW#  
American Stock Exchange 美国证券交易所 
.ldBl  
amortization 摊销 piPV&ytI  
amount due from banks 存放银行同业的款项 Jqt|'G3  
amount due from banks abroad 存放海外银行同业的款项 ~$4!C'0  
amount due from holding companies 控股公司欠款 v%Su#xq/  
amount due from local banks 存放本港银行同业的款项 NbhQ-  
amount due to banks 银行同业的存款 qNbgN{4  
amount due to banks abroad 海外银行同业的存款 Ymg,NkiP0  
amount due to holding companies 控股公司存款 i
$'#7U  
amount due to local banks 本港银行同业的存款 .[o?qCsw  
amount due to outport banks 外埠银行同业的存款 d1d:5b  
amount for note issue 发行纸币的款额 ~NO'8Mr  
amount of bond 担保契据的款额 1swqs7rR|  
amount of consideration 代价款额 (R{z3[/u&  
amount of contribution 供款数额 Xm.["&  
amount of indebtedness 负债款额 e= _7Q.cn  
amount of principal of the loan 贷款本金额 |\q@XCGei  
amount of rates chargeable 应征差饷数额 9 J~KM=p  
amount of share capital 股本额 =Xb:.  
amount of sums assured 承保款额 ,V=]QHcg  
amount of variation 变动幅度 95 X6
V  
amount of vote 拨款数额 KWT[b?  
amount payable 应付款额 brt`oR  
amount receivable 应收款额 Cqw`K P  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 J`A )WsKkb  
analysis 分析 YoRD9M~iG~  
ancillary risk 附属风险 G/}nwj\  
annual account 周年帐目；周年帐目报表；年度决算；年结 K6oQx)|  
annual accounting date 年结日期 '\B!1B>T  
annual allowance 每年免税额；年积金；年度津贴；年津 +}!FP3KgT  
annual balance 年度余额 AaJnRtBS~  
annual disposable income 每年可动用收入 lO^YAOY  
annual estimates 周年预算 K>`*JJ,  
annual fee 年费 Cv1CRmqq%  
annual general meeting 周年大会
_VAX~Y]  
annual growth rate 年增率；每年增长率 3=kw{r[2lM  
annual long-term supplement 长期个案每年补助金 vtf`+q  
annual pensionable emolument 可供计算退休金的年薪 WLN;LT  
annual report 年报 zB)wYKwZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N< 7  
annual return 周年报表；周年申报表；每年报税表格 ::G0v  
Annual Return Rules 《周年报表规则》 7 [?]DyOf  
annual review of consumer prices 每年消费物价回顾 >`.$Tyw  
annual roll-forward basis 逐年延展方式 gS^Y?  
annual salary 年薪 \>|:URnD  
annual statement 年度报表；年度决算表 Ezw<  
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 Zk 9i}H  
annuitant 年金受益人 H-Or  
annuity 年金 @RVj~J.A  
annuity contract 年金合约 ]AdL  
annuity on human life 人寿年金 5B+I
\f&  
antecedent debt 先前的债项 83YQ c  
ante-dated cheque 倒填日期支票 U~[ tp1Z)  
anticipated expenditure 预期开支 wE09
%  
anticipated net profit 预期纯利 ?O#,|\v?]  
anticipated revenue 预期收入 V']
1j  
anti-inflation measure 反通货膨胀措施 u-#J!Z<T8  
anti-inflationary stance 反通货膨胀立场 !5h@uar  
apparent deficit 表面赤字 I)cA:Ip  
apparent financial solvency 表面偿债能力 PsoW:t  
apparent partner 表面合伙人 Z <vTr6?
 
application for personal assessment 个人入息课税申请书 Z"g6z#L&  
application of fund 资金应用 6I$:mH
Ehd  
application to release as liquidator and to destruct the books of accounts and documents 1 gx(L*y,  
申请免除清盘人职务及毁灭帐簿与文件 {'eF;!!Dy  
appointed actuary 委任精算师 ]5i]2r1  
appointed auditor 委任核数师；委任审计师 (e6KSRh2fF  
appointed trustee 委任的受托人 S?LUSb  
appointer 委任人 iQ_^MzA  
apportioned pro rata 按比例分摊 }{m.\O  
apportionment 分配；分摊 Z%O>|ozpq  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 wDS(zG  
apportionment formula 分摊方程式 UG<`m]  
apportionment of estate duty 遗产税的分摊 S.A|(?x  
appraisal 估价；评估 !V;glx[  
appreciable growth 可观增长 &IgH]?t  
appreciable impact 显着影响 cu$i8$?t  
appreciable increase 可观增长 $79-)4;z4  
appreciation 增值；升值 2*@.hBi  
appreciation against other currencies 相对其他货币升值 ?o6\>[O  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 CaqMLi%  
appreciation tax 增值税 1q;r4$n  
appropriation 拨款；拨用；拨付 l>:\% ol  
appropriation account 拨款帐目 wZ =*ejo  
Appropriation Bill 拨款法案 Y!L<& sl   
appropriation-in-aid system 补助拨款办法 
G .k\N(l  
approved assets 核准资产 [I7([l1Wvd  
approved basket stock 认可一篮子证券 jneos~ 'n8  
approved budget 核准预算 #R$[?fW  
approved charitable donation 认可慈善捐款 e.ksN  
approved charitable institution 认可慈善机构 8ORr  
approved currency 核准货币；认可货币 dsUY[X-<6  
approved estimates 核准预算 04cNi~@m  
approved estimates of expenditure 核准开支预算 r:uW(<EP^  
approved overseas insurer 核准海外保险人 Di8;Tq  
approved overseas trust company 核准海外信托公司 2 VGGSLr  
approved pooled investment fund 核准汇集投资基金 %G>V .d  
approved provident fund scheme 认可公积金计划 u9R:2ah&K  
approved provision 核准拨款 U/I+A|S[  
approved redeemable share 核准可赎回股份 y153ax  
approved regional stock 认可地区性证券 P_3U4J  
approved retirement scheme 认可退休金计划 G`r*)pdm  
approved subordinated loan 核准附属贷款 QHuh=7u)  
arbitrage 套戥；套汇；套利 E?Ofkc$q  
arbitrageur 套戥者；套汇者 JqmKD4p  
arbitrary amount 临时款项 /Jci1o  
arrangement 措施；安排；协定 9 ]W4o"  
arrears 欠款 bB|P`lL  
arrears of pay 欠付薪酬 "sU ~|  
arrears of revenue 逾期未收税款；逾期未收的帐项 -6u#:pVpU  
articles of association 组织章程；组织细则；组织章程细则 qo"_w%{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 a2N4Jg@  
ascertainment of profit 确定利润 @ag*zl  
"Asia Clear" “亚洲结算系统” @n:.D9  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 D&r2k
9  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 J=qPc}+  
Asian Development Fund [ADF] 亚洲发展基金 bP,_H  
Asian dollar bond 亚洲美元债券 %!e;sL~&  
Asian dollar market 亚洲美元市场 PC}m.tE  
Asian dollar rate 亚洲美元利率 SQd`xbIuL  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 iNAaTU  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 HfgK0wIi  
asked price 沽盘；喊价；索价；卖方报价 =q
-HR+  
assessable income 应评税入息 Rr>h8Ni <  
assessable loss 应评税亏损 hPHrq{YZ  
assessable profit 应评税利润 Du2v,n5@  
assessable value 应评税值 !HP/`R  
assessed profit 估定利润 vAMr&[  
assessed value 经评估价值 jL[ hB  
assessment 评税；评定；估价；评税单 J6Q}a
7I#  
assessment number 评税编号；估价编号 DfQD!}=  
assessment of additional tax 补加税评税 aY7.<p*a  
assessment of performance 业绩评估；实绩评价 H;OPA8\n  
Assessor 评税主任 f:-dw6a=s  
asset price bubbles 资产价格泡沫 Ew kZzVuX  
asset-backed securities 具资产保证的证券 SZm)`r\A  
assets accretion 资产增值 W=k%aB?p  
assets and liabilities 资产与负债 Ly$s0.!  
assets betterment statement 资产递增表；资产改进表 2dF:;k k  
assets lending 实物放款；有抵押贷款 N%.DjH  
assets of the company passing on the death 死者去世时转移的公司资产 Z/ypWoV(  
assets pledged as security for liabilities 用作负债抵押的资产 WrGz`  
assets portfolio 资产投资组合 f{DcR"  
assets price 资产价格 S(f V ,;Z  
assets quality 资产质素 8?7gyp!k_f  
assets realization 资产变现 !bHM:!6^  
assets refinancing arrangement 资产再集资安排 a~-^$Fzgy  
assets securitization 资产证券化 S3k>34_%9  
assets situated outside Hong Kong 在香港以外地方的资产 hsUP5_  
assets stripping 削减资产；拆卖资产 E0i_sB~T  
assets value 资产值 CF`fn6  
assignee 承让人 tyLR_@i%%  
assignment 转让；转让书；转让契 \#A=twp  
assignment of interest 权益转让 P00pSRQHD  
assignment of letters patent and trade mark 专利证书及商标转让 K{&b "Ba1  
assignment of property 物业转让；物业转让书 42m}c1R  
assignment right 转让权 /j1p^
=ARV  
assignor 转让人 O<x53MN^  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 +RO=a_AS  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
[,|Z<  
associate member 附属会员 [n_H9$   
associated body corporate 相联法人团体 S0ct;CS  
associated company 相联公司；联属公司 Y
{8L ~U:  
associated corporation 相联法团 ^8V cm*  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] U&|$B|[  
公认会计师公会〔英国〕 ^<e"O
V  
Association of Futures Exchange Brokers 香港期货经纪协会 o\luE{H .?  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 (qP !x 2j  
association of underwriters 承保人组织 B43o_H|s  
assumption of control 接管 r]=3aebR.  
assurance 担保；保险；转易；转易书 j{nkus2  
assurance of interest 权益的转易 kPVP+}cA  
at 19XX price 按一九ＸＸ年价格计算 .F~EQ %  
at a discount 按赔价计算；按贴水价格计算；打折扣 cg,_nG]i  
at a premium 按溢价计算；按升水价格计算 }<wj~f([  
at call 通知付款；按通知 R<!WW9IM  
at constant market price 按固定市价计算 B9_0 Yq  
at constant price 按固定价格计算 [\ JZpF  
at cost 按成本计算 _]=`F l  
at current market price 按当时市价计算；按现时市价计算 i`g>Y5  
at current price 按当时价格计算；按现时价格计算 N[$(y} !s  
at factor cost 按要素成本计算；按生产要素成本计算 T_}\  
at money-of-the-day price 按付款当日价格计算 vR?L/G^.  
at or better 按指定或较佳价位〔买卖指令〕 fuH Dif,  
at par 按面值计算；平价 XKsG2>l-W  
at sight 见票即付 V#TA%>  
at the close 按收市盘 (!';  
at the opening 按开市盘 Oed&B  
attestation 见证；见证条款 7#,
+Q(2  
at-the-money option 平价期权 B%Yb+
M&K  
attorney 受权人；受托代表人 a<V=C  
attornment 新拥有人承认书 S)"5X)mq  
attributable profit 可归属利润 |7zm!^t$  
attributable share value 可归属股份价值 ]sjOn?YA+  
Auckland Stock Exchange 奥克兰证券交易所 F|V co]"S1  
auction 拍卖 OD"eB?  
auctioneer 拍卖商 tE{7S/?h  
audit 审计；核数 l!ye\
 
Audit Commission 审计署 aAko-,URC  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ,gU9ywg  
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〕 &%Hj.  
audit review 帐目审查 )`rC"N)  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 =*'X  
audited account 审计帐目；经审计的帐目 ftq~AF  
audited annual account 经审计的周年帐目 'q[V*4g  
audited balance sheet 经审计的资产负债表 \]J"e%  
auditor 核数师；核数主任；审计师 `bZ_=UAb  
auditor's certificate 核数师证明书；审计师证明书 RWBmQg^]X  
auditor's report 核数师报告；审计师报告 B`hxF(_p/  
Aussie bond 澳元债券 LFSOHJj  
austerity budget 紧缩预算 su=.4JcK  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 9GZF39w u  
Australia All Ordinaries Index 澳洲所有普通股票指数 d1j v>tu  
Australian Dollar [AUD] 澳元 /]xd[^  
Australian Options Market 澳大利亚期权市场 j.CC.[$g  
Australian Securities Commission 澳洲证券事务监察委员会 YA^9, q6u?  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 CSU>nIE0  
Australian Stock Exchange 澳大利亚证券交易所 :B- ,*@EU  
Austrian Schilling [ATS] 奥地利先令 {uj9fE,)  
authentication 认证；鉴证 &F#X0h/m=  
authority to purchase 委托购买证；委购书 oRu S_X  
authorization 认可；核准；授权；授权书 i6m;2 UAa  
authorization by direction 指示授权 U(./LrM05  
authorization by instruction 指令授权 kX1hcAa  
authorization by warrant 令状授权 zMrZ[AU  
authorization of unit trust 单位信托的认可 Zt` ,DM  
authorized agent 指定代理人 xs &vgel>  
authorized capital 法定资本 ,75,~  
authorized clerk 出市员 !s)2H/KM8  
authorized dealer 认可交易商 "E2 g7n&  
authorized financial institution 认可财务机构 . ~|^du<X  
authorized fund 认可基金 N=+Up\h
  
authorized fund house 获授权的基金公司；认可基金公司 N&>D/Z;"  
authorized institution 认可机构 QW2% Gv:  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 \iVYhl  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 1<R \V  
authorized insurer 获授权保险人；获认可承保人 w\t{'  
authorized investment 特准投资项目 &2\.6rb.  
authorized person 获授权人 y6jTT%  
authorized representative 获授权代表 5?vIkf  
authorized share capital 法定股本 j#p3
c  
automated quotation system 自动报价系统 G#% =R`k/  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 56':U29.]  
自动交易系统〔香港期货交易所有限公司〕 Nq~bO_-I  
automatic adjustment mechanism 自动调整机制 kD;BwU[  
automatic adjustment system 自动调整系统 FySK&  
Automatic Clearing House 自动票据交换所 98O z  
automatic exchange rates accumulation system 自动化汇率累集系统 U3U eTa_  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 x@k9]6/zs  
automatic teller machine [ATM] 自动柜员机 b`:Eo+p  
autopay 自动转帐 L7xTAFe  
available assets 可用资产 x`eYCi  
available fiscal reserve 现存财政储备 Y0hL_46>  
available profit 可用利润 H{GbOI.  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 cL WM]\Y  
average 平均；平均数；海损 9Pb0Olh  
average basic salary 平均基本薪金 vOP[ND=T  
average consumer expenditure 平均消费开支；一般消费开支 *@Qt*
f  
average cost 平均成本 :e9E#o
 
average cost of land production 增辟土地平均成本 [w4
z)!  
average daily turnover 平均每日成交额 pI^n("|  
average daily wage rate 平均每日工资率 WD)[Ac[  
average expenditure pattern 平均开支模式 Ql V:8:H$  
average growth rate 平均增长率 ]CL70+[^9  
average net fixed assets 固定资产平均净值 oD}I{&=wa  
average of relatives 相对价格平均数 L|H{;r'  
average price 平均价格 z`_N|iEd  
average propensity to consume 平均消费倾向；一般消费倾向 da<1,hF  
average propensity to save 平均储蓄倾向；一般储蓄倾向 FP\[7?ZLn  
average rate 平均率 r-V./M@L  
average revenue 平均收入；平均收益 l;;:3:  
average stock 平均库存；平均存货 L'6zs:i  
average yearly rent 平均年租 ^Ta"Uk'  
avoidance of double taxation 避免双重课税 1IsR}uLh  
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 1h"B-x  

KVntBe]I  
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