一些有用的会计术语(也不知道发的地方对不对)A

A: [s-Km/  
A share Ａ股；甲类股份 -{i;!XE$SR  
abatement of tax 减税；减扣免税额 5MH\Gqe7  
ABN AMRO Bank N.V. 荷兰银行 ^+
zF;Q'  
above-the-line expenditure 线上项目支出；经常预算支出  _2VL%  
above-the-line receipt 线上项目收入；经常预算收入 Si#b"ls'  
ABSA Asia Limited 南非联合亚洲有限公司 (~Pb,Q  
absolute change 绝对数值变更 |?CR|xqT  
absolute expenditure 实际开支 !M&L<0b:7e  
absolute guideline figure 绝对准则数字 cn$E?&-
 
absolute interest 绝对权益 \4q% n  
absolute order of discharge 绝对破产解除令 AF4:v<EN  
absolute profit margin 绝对利润幅度 (^'TT>2B  
absolute value 实值；绝对值 /s3AZ j9  
absolutely vested interest 绝对既得权益 m$xL#omD  
absorbed cost 已吸收成本；已分摊成本 -MV</  
absorption 吸收；分摊；合并 UdmYS3zs  
absorption rate 吸收率；摊配率；分摊率 YFD'&N,sx  
ACB Finance Limited 亚洲商业财务有限公司
7z'l}*FRD  
acceptable form of reciprocity 合理的互惠条件 9x/HQ(1  
acceptable rate 适当利率；适当汇率 ?Gc9^bB I  
acceptance agreement 承兑协议 >|L,9lR_b  
acceptance for honour 参加承兑 oHkF>B [  
acceptor 承兑人；接受人；受票人 agqB#,i  
acceptor for honour 参加承兑人 MR/jM@8  
accident insurance 意外保险 (MiEXU~v  
Accident Insurance Association of Hong Kong 香港意外保险公会 TC1#2nE&T  
accident insurance scheme 意外保险计划 k:nR'TI  
accident year basis 意外年度基准 ;7"}I  
accommodation 通融；贷款 8BC F.y  
accommodation bill 通融票据；空头票据 JPQ[JD^]  
accommodation party 汇票代发人 |?n=~21"1O  
account balance 帐户余额；帐户结余 utxT$1iJn~  
account book 帐簿 P8DY*B k  
account collected in advance 预收款项 )cnB>Qul  
account current book 往来帐簿 5|!x0H;  
account of after-acquired property 事后取得的财产报告 -o<L%Y<n2  
account of defaulter 拖欠帐目 9^Q:l0|  
account payable 应付帐款 >s}bq#x  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 a;J{'PHu  
account receivable 应收帐款 5 T1M:~u i  
account receivable report 应收帐款报表 _D:#M  
account statement 结单；帐单；会计财务报表 Z-`j)3Y  
account title 帐户名称；会计科目 wkK61ah6  
accountant's report 会计师报告 0[@9f1Nk4  
Accountant's Report Rules 会计师报告规则 c#M'Mye  
accounting and auditing procedure 会计与审计程序；会计与核数程序 [L 0`B9TD~  
Accounting Arrangements 《会计安排》 ps1ndGp~#  
accounting basis 会计基础 B5>h@p-UV  
accounting by Official Receiver 破产管理署署长呈交的帐目 beFVjVVHq  
Accounting Circular 《会计通告》 rr fL[  
accounting class 会计类别 ;/#E!Ja/u  
accounting date 记帐日期；会计结算日期 nj99!"_  
accounting for money 款项核算 T_bk%  
Accounting Officer 会计主任 kVk^?F  
accounting period 会计报告期；会计期 5K13   
accounting policy 会计政策；会计方针 i.Iiwe0G  
accounting practice 会计惯例 gNJ,Bj Pd  
accounting principle 会计准则 jA R@?X  
accounting record 会计记录 hc}dS$=C  
accounting report 会计报告 })O^xF~  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ym+k \h  
Accounting Society of China 中国会计学会 O7|0t\)  
accounting statement 会计报表 Kl<qp7o0  
accounting system 会计制度；会计系统
[$)C(1zY  
accounting transaction 会计事项；帐务交易 [@Y<:6  
accounting treatment 会计处理 .8hB <G  
accounting year 会计年度 8jW{0&ox)  
accretion 增值；添加 elCDPZTf  
accrual 应计项目；应累算数目 sXp>4MomV  
accrual basis 应计制；权责发生制 #95.KkF  
accrual basis accounting 应计制会计；权责发生制会计 ri&B%AAc  
accrue 应累算；应计 2bBTd@m4  
accrued benefit 应累算利益 ;o]'7qGb  
accrued charges 应计费用 BX&bhWYGFX  
accrued cumulative preference share dividend 应累算的累积优先股股息 [uP_F
,Y/  
accrued expenses 应累算费用 Ql sMMIax  
accrued interest payable 应付利息；应计未付利息 Dk4Jg++  
accrued interest receivable 应收利息；应计未收利息 +HNY!fv9  
accrued right 累算权益 u"r~5  
accruing profit 应累算的利润 !0:uM)_k  
accumulated fiscal reserve 累积财政储备 tL(B gku9  
accumulated profit 累积利润；滚存溢利 zRPXmu{t  
accumulated reserve 累积储备 vwDnz/-  
accumulation of surplus income 累积收益盈余 k`Nc<nN8  
acquired assets 既得资产 ;Pik},  
acquisition 收购；购置；取得 =vLeOX  
acquisition cost 购置成本 \tTZN  
acquisition expenses 购置费用 BuMBnbT  
acquisition of 100% interest 收购全部股权 Reca5r1O  
acquisition of control 取得控制权 zK
893)  
acquisition of fixed assets 购置固定资产 So?SBh1C  
acquisition of shell “买壳” O,6Upk  
acquisition price 收购价 1lZl10M:f  
act of God 天灾 2C^/;z  
acting partner 执事合伙人 iErY2~?  
active market 买卖活跃的市场；交投畅旺的市场；旺市 7UvfXzDNC  
active partner 积极参与的合伙人 %7 h_D  
active trading 交投活跃 <CIJ
g*  
actual circulation 实际流通 mw)KyU#l,:  
actual cost 实际成本 @Y+YN;57  
actual expenditure 实际开支；实际支出 p@]\N  
actual income 实际入息；实际收入；实际收益 }N^.4HOS8  
actual market 现货市场 l<qK' P4  
actual price 现货价；实际价格 ~F?s\kp6  
actual profit 实际利润 cmF&1o3_  
actual quotation 实盘；实际价位；实际报价 O_aZ\28};C  
actual year basis 按实际年度计算 kx8\]'  
actuals 实货 }
z6@Z#%q  
actuarial investigation 精算调查 (3YCe{  
actuarial principle 精算原则 xWlj.Tjt}  
actuarial report 精算师报告 T6MlKcw,t  
Actuarial Society of Hong Kong 香港精算学会 tr0P;}=  
actuarial valuation 精算师估值 {vh}f+2  
actuary 精算师 +@[T0cXp  
ad referendum agreement 暂定协议；有待覆核的协定 ScU?T<u:i  
ad valorem duty 从价税；按值征税 W|J8QNL?jm  
ad valorem duty system 从价税制 'EoJo9p6}  
ad valorem fee 从价费 :4s{?IY
)l  
ad valorem tariff 从价关税 :GXiA  
additional allowance 额外免税额 U<J4\|1?7'  
additional amount for unexpired risk 未过期风险的额外款额 fCTdM+t  
additional assessable profit 补加应评税利润 (&R/ns~  
additional assessment 补加评税
a5jc8S>  
additional commitment 额外承担 NXsDn&&O  
additional commitment vote 额外承担拨款 3jQy"9f  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4eTfb  
additional dependent parent allowance 供养父母额外免税额
s>(OK.o  
additional provision 额外拨款 Xdj` $/RI  
additional stamp duty 附加印花税 >2tQ')%DJ  
additional tax 补加税罚款；补加税款 '"&M4.J{  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 3wK{?  
adjudged bankrupt 被裁定破产 }}y$T(:l  
adjudicated bankrupt 裁定破产人 X@KF}x's  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 p\OUxAm  
adjudication of bankruptcy 裁定破产；宣告破产 h<2o5c|  
adjudication of insolvency 裁定无力偿还债务 x`K<z J  
adjusted actual 经调整的实数；调整后的实数 ?t++IEoP  
adjusted current assets 经调整的流动资产；调整后的流动资产 8o43J;mA  
adjusted figure 经调整的数字；调整后的数额 AE!DftI  
adjusted liabilities 经调整的负债；调整后的负债 h^R EBPe  
adjusted loss 经调整的亏损；调整后的亏损 zu}oeAQc$  
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 _<pSCR0  
adjusted profit 经调整的利润；调整后的利润 @NlE2s6a  
adjusted surplus 经调整的盈余额；调整后的盈余额 `Yn:fL7S  
adjusted value 经调整的价值；调整后的价值 m` ^o<V&  
adjustment 调整；修订；理算〔保险〕 9I>qD  
adjustment centre 调剂中心 9qS~-'&q#  
adjustment lag 调整过程的时间差距；调整时差 6Mu_
9UAl`  
adjustment mechanism 调整机制 1'DD9d{qN  
adjustment of loss 亏损调整 Z18T<e  
adjustment process 调整过程；调整程序 nNJU@<|{*  
adjustment range 调整幅度 ?g gl8bzA  
administered exchange rate 受管制汇率 \'Oi0qo>  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ^
=:e9i3u  
administration expenses 行政费用 _u TaN  
administration fee 手续费；行政费 -t~l!!N(  
administration in bankruptcy 破产管理 ApHs`0=(  
administration order 遗产管理令 [4L[.N@  
administrator 管理人；遗产管理人 #DK@&Gv  
administrator of the estate 遗产管理人 ^\=
<geEj  
admission of debt 债项承认书 "8}p>gS  
admission of proof 接纳债权证明 As0E'n85  
advance 放贷款项；垫付款项；预支款项；预付款项 D^ZG-WR  
advance account 暂支帐目；预付款帐户 ;hb;%<xqT  
advance compensation 预付补偿金 e;L++D
 
advance from shareholder 股东垫款  h>\T1PM  
advance pending reimbursement 预支以待日后付还 ZXV_Dc
 
advanced economy 先进经济体系 5{nERKaPf  
advancement 预付；预付财产 |#9Nu9ak  
advances warrant 垫款令 C(-wA  
advancing 贷出 r >bMx~a]  
adverse balance 逆差 {I'8+~|pZL  
adverse exchange 逆汇 FG/".dU  
advertisement addressed to shareholders 在报章刊登的致股东通告 KZoIjK]  
advice for collection 托收通知书 ~I[Z2&I  
advice of drawing 提款通知书；汇票通知书 "TW%-67  
advice of payment 付款通知 KMC]<  
Advisory Committee [Securities and Futures Commission] rTTde^^_  
谘询委员会〔证券及期货事务监察委员会〕 iAD'MB  
Advisory Committee on Diversification 经济多元化谘询委员会 6.%M:j00E  
affidavit 誓章；遗产申报誓章 Xg+Eeg#  
affidavit of no receipt 述明无收款的誓章 kI7c22OJ  
affiliate 联号；联营公司；附属公司 kT6h}d^/^  
affiliated company 附属公司；联号；联营公司 !9A6DWAE$  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 `-@8IZ7  
affordability 负担能力 -P
XRd)~  
African Development Bank [AfDB] 非洲开发银行 {*utke]}*  
after-acquired property 事后取得的财产 n N.6?a  
after-hours dealing 市后交易 BUcPMF%\y:  
after-tax profit 税后盈利；税后利润；税后溢利 .*\TG/x  
agency agreement 代理协议 .Z%y16)T  
agency expenses 代理机构的开支 'fpm] *ig  
agency fee 代理费 Y'-@O"pK  
Agency Law 《代理法》 O
sI>gX>  
agent 代理人；承销人 l;{
n"F  
agent of company 公司代理人 %N5gQXg  
agent's fee 代理人费；经纪费 :/YHU3~Y  
aggregate 总计；总数；总体数字 *_feD+rq  
aggregate amount 总款额；总额 o/0cd  
aggregate assets and liabilities 总体资产与负债 "#zSk=52z
 
aggregate at constant price 按固定价格计算的总体数字 We%HdTKT  
aggregate demand 总需求 qTc-Z5  
aggregate gross position 总持仓量 9C&Xs nk  
aggregate limit 总限额 I`hltJM'  
aggregate of salaries tax 合计薪俸税 s D
q{h  
aggregate performance 总体表现；总体业绩 7{jB!Xj  
aggregate supply 总体供应 2to~
=/.  
aggregate surplus 总盈余 Jr|"QRC  
aggregate total 整体总额 ~,#zdm1r@  
aggregate value 总值；合计价值 l0Rjq*5hJ  
aggregated basis 合计基准 y04md A6<  
aggregated net chargeable income 合计应课税入息实额 ~N "rr.w  
aggregation 合并计算；合计；总和 \S#Mc  
aggregation of incomes of husband and wife 夫妇入息合并计算 &1
nZ%J9  
aggregation of property 财产的总和 z+3GzDLy  
agio 差价；贴水 HUR
rk~[  
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》 iCd$gwA>F  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Pwc)u&  
《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》 GD(gm,,)  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment z =mDd  
《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》 {Hc [H-  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment \Af25Mcf:  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 RRSkXDU}  
agreement for a settlement 授产协议 W5 l)m
Av  
agreement for assignment 转让协议 iczJXA+  
agreement for sale 售卖协议；买卖协议 vNdMPulr{  
agreement for sale and purchase 买卖协议 <'(O0  
agreement for the payment of interest 支付利息协议 ~x67v+I  
agreement for the repayment of money 还款协议 $z1W0  
agreement of reinsurance 再保险协议 sKE7U>mz|  
Agricultural Bank of China 中国农业银行 GJTKqr|1O  
air passenger departure tax 飞机乘客离境税 (]cM;  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 VtM:~|v  
airport tax 机场税 )|52B;yZx  
alcohol duty 酒精税 87&BF)]  
alienation 让与；让渡；转让 YdgDMd-1  
alimony 生活费；赡养费 NT(gXEZ  
All Ordinaries Index [AOI] 所有普通股指数 r.-U=ql  
all risks 全险；综合险 U
Xs=7H".  
All Sales Record for Stock Market 《股票市场成交报告》 v67utISNI  
Allied Capital Resources Limited 新联财务有限公司 @:2<cn`  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 op!ft/Yyb  
allocation letter 拨款信件 K;uOtbdOK  
allocation of fund 分配款项；预留款项 cXcrb4IKD  
allocation of profit 利润分配；溢利分配 pTzwyj!SD  
allocation warrant 拨款令 [K5#4
k  
allotment 分配；配股 TNi4H:\  
allotment notice 股份配售通知；配股通知 MxXf.iX&  
allotment of shares 股份分配 +V2\hq[{  
allowable 可获宽免；免税的 %P3|#0yg0  
allowable business loss 可扣除的营业亏损 #.Q3}[M  
allowable expenses 可扣税的支出 9^yf'9S1  
allowance 免税额；津贴；备抵；准备金 a"ct"g=  
allowance for debts 债项的免税额 /-C`*P=:u  
allowance for depreciation by wear and tear 耗损折旧免税额 rN$U%\.I  
allowance for funeral expenses 殡殓费的免税额 W#|30RU.G  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $!?tJ@{  
allowance for repairs and outgoings 修葺及支出方面的免税额 2il)@&^  
allowance to debtor 给债务人的津贴 %R|_o<(#MJ  
alteration of capital 资本更改 .8.4!6~@  
alternate trustee 候补受托人 x6n
(BMr  
amalgamation 合并 ^4G%*-   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 G`;YB  
ambit of charges 征税范围；收费范围 GbFtX\s+5j  
amended valuation 经修订的估值 ]t2zwHo#  
American Commodities Exchange 美国商品交易所 ~ShoU m[  
American Express Bank Limited 美国运通银行 N*^iOm]Y  
American Stock Exchange 美国证券交易所 ?$chO|QY  
amortization 摊销 kU75  
amount due from banks 存放银行同业的款项 rnOg;|u8  
amount due from banks abroad 存放海外银行同业的款项 vk:k~  
amount due from holding companies 控股公司欠款 NE~R&ym9  
amount due from local banks 存放本港银行同业的款项 HQ187IwpTm  
amount due to banks 银行同业的存款 n0\k(@+k  
amount due to banks abroad 海外银行同业的存款 rofGD9f   
amount due to holding companies 控股公司存款 $Gy&  
amount due to local banks 本港银行同业的存款 kzkrvC+u  
amount due to outport banks 外埠银行同业的存款 Sa8KCWgWh  
amount for note issue 发行纸币的款额 U{`Q_Uw@$:  
amount of bond 担保契据的款额 7%MD0qm-  
amount of consideration 代价款额 rT#2'-f  
amount of contribution 供款数额 )2pOCAjL2  
amount of indebtedness 负债款额 l_q=@y  
amount of principal of the loan 贷款本金额 pqT+lai)#  
amount of rates chargeable 应征差饷数额 ]3KMFV}  
amount of share capital 股本额 hRU5CH/!  
amount of sums assured 承保款额 xr*%:TwCta  
amount of variation 变动幅度 CjQ)Bu*
4  
amount of vote 拨款数额 YK{E=<:  
amount payable 应付款额 l-v(~u7  
amount receivable 应收款额 (GCeD-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qj.>4d  
analysis 分析 Wx8oTN  
ancillary risk 附属风险 Z&Qz"V>$  
annual account 周年帐目；周年帐目报表；年度决算；年结 9Z[EzKd<~'  
annual accounting date 年结日期 Y^Y1re+}  
annual allowance 每年免税额；年积金；年度津贴；年津 w'r?)WW$  
annual balance 年度余额 /%9Ge AAs  
annual disposable income 每年可动用收入 Yl$R$u)  
annual estimates 周年预算 Xn%ty@8  
annual fee 年费 H{d;,KfX  
annual general meeting 周年大会 vvi[+$M  
annual growth rate 年增率；每年增长率 7]8nW!h;  
annual long-term supplement 长期个案每年补助金 Y3
 V9  
annual pensionable emolument 可供计算退休金的年薪 _8z gaA  
annual report 年报 |T;]%<O3E  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [X&VxTxr  
annual return 周年报表；周年申报表；每年报税表格 Lu][0+-  
Annual Return Rules 《周年报表规则》 swTur  
annual review of consumer prices 每年消费物价回顾 ,N1I\f  
annual roll-forward basis 逐年延展方式 %U uVD  
annual salary 年薪 $bCN;yE  
annual statement 年度报表；年度决算表 f, iHM  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ahUc;S:v#  
annuitant 年金受益人 v'e5j``=  
annuity 年金 63NhD  
annuity contract 年金合约 wCitQ0?  
annuity on human life 人寿年金 NZQl#ZJH:  
antecedent debt 先前的债项 2zPO3xL,  
ante-dated cheque 倒填日期支票 fep8hf B;  
anticipated expenditure 预期开支 fxOa(mt  
anticipated net profit 预期纯利 RxB9c(s^@  
anticipated revenue 预期收入 C$x r)_  
anti-inflation measure 反通货膨胀措施 O{{\jn|lR  
anti-inflationary stance 反通货膨胀立场 b%TLvV 9F  
apparent deficit 表面赤字 svWQk9d  
apparent financial solvency 表面偿债能力 d
I%#cf1  
apparent partner 表面合伙人 S|Yz5)*  
application for personal assessment 个人入息课税申请书 vmGGdj5aI  
application of fund 资金应用 ~Qm<w3oy  
application to release as liquidator and to destruct the books of accounts and documents 'V`Hp$r  
申请免除清盘人职务及毁灭帐簿与文件 eh6\y79g  
appointed actuary 委任精算师 + e3{J_  
appointed auditor 委任核数师；委任审计师 X~VJO|k pz  
appointed trustee 委任的受托人 DX b=Ku  
appointer 委任人 +M{A4nYY|1  
apportioned pro rata 按比例分摊 }~O`(mnD}K  
apportionment 分配；分摊 \2^_v' >K  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;%<R>gDWv  
apportionment formula 分摊方程式 R^f-j-$o]  
apportionment of estate duty 遗产税的分摊 0Q{^BgW  
appraisal 估价；评估 oD8X]R, H  
appreciable growth 可观增长 = lMs1}S9  
appreciable impact 显着影响 T*"*##c  
appreciable increase 可观增长 7i##g,  
appreciation 增值；升值 LDgGVl  
appreciation against other currencies 相对其他货币升值 K^Ixu~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6mml96(  
appreciation tax 增值税 c?t,,\o(}  
appropriation 拨款；拨用；拨付 x!`~+f.6  
appropriation account 拨款帐目 +#RqQ8\  
Appropriation Bill 拨款法案 K)&oDwk  
appropriation-in-aid system 补助拨款办法 L3J .Oh  
approved assets 核准资产 YcdT/
  
approved basket stock 认可一篮子证券 }1BpIqee  
approved budget 核准预算 2PDU(R  
approved charitable donation 认可慈善捐款 ~a06x^=j  
approved charitable institution 认可慈善机构 y3Q2d7G  
approved currency 核准货币；认可货币 n1Fp$9%  
approved estimates 核准预算 mhi^zHpa  
approved estimates of expenditure 核准开支预算 qZB}}pM#  
approved overseas insurer 核准海外保险人 grZ?F~P8  
approved overseas trust company 核准海外信托公司
Ch0t'  
approved pooled investment fund 核准汇集投资基金 !)//b]  
approved provident fund scheme 认可公积金计划 g&?RQ  
approved provision 核准拨款 !WgVk7aP`  
approved redeemable share 核准可赎回股份 C#oH7o+_.  
approved regional stock 认可地区性证券 [eLU}4v{  
approved retirement scheme 认可退休金计划 N6<
G`
k,  
approved subordinated loan 核准附属贷款 \sc's7  
arbitrage 套戥；套汇；套利 >mCS`D8  
arbitrageur 套戥者；套汇者 #,jw! HO]  
arbitrary amount 临时款项 i7jI(VvB^  
arrangement 措施；安排；协定 "bmWr)  
arrears 欠款 /DE`>eJY  
arrears of pay 欠付薪酬 @A1Ohl  
arrears of revenue 逾期未收税款；逾期未收的帐项 f2,\B6+  
articles of association 组织章程；组织细则；组织章程细则 "yG*Kh7ur  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 AD@-H0Y  
ascertainment of profit 确定利润 u?V Tns
u  
"Asia Clear" “亚洲结算系统” gbr-C  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 -P>up)p  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 VI(2/**  
Asian Development Fund [ADF] 亚洲发展基金 *U:0c ;h  
Asian dollar bond 亚洲美元债券 #7BX,jvn>  
Asian dollar market 亚洲美元市场 \ ~uY);  
Asian dollar rate 亚洲美元利率 \agT#tTJ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 h/xV;oj  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Kn`-5{
1B|  
asked price 沽盘；喊价；索价；卖方报价 cqZuG}VR  
assessable income 应评税入息 <E1ngG  
assessable loss 应评税亏损 z$b'y;k  
assessable profit 应评税利润 )Q)H!yin  
assessable value 应评税值 bSm*/Q  
assessed profit 估定利润 yN:U"]glC  
assessed value 经评估价值 4&}dA^F  
assessment 评税；评定；估价；评税单 ZB'ms[  
assessment number 评税编号；估价编号 S*Hv2
sl  
assessment of additional tax 补加税评税 K
lSg0s  
assessment of performance 业绩评估；实绩评价 )2g-{cYv  
Assessor 评税主任 Sc,ajT  
asset price bubbles 资产价格泡沫 3c[< #]8S  
asset-backed securities 具资产保证的证券 -,
pw[R  
assets accretion 资产增值 !+{$dB>a  
assets and liabilities 资产与负债 hNUka
P  
assets betterment statement 资产递增表；资产改进表 0oNy  
assets lending 实物放款；有抵押贷款 h$_
5)d~  
assets of the company passing on the death 死者去世时转移的公司资产 6$x9@x8  
assets pledged as security for liabilities 用作负债抵押的资产 5$<Ozkj(  
assets portfolio 资产投资组合 g?>V4WF  
assets price 资产价格 T@gm0igW/;  
assets quality 资产质素 Q)%a2s;  
assets realization 资产变现 bc%N !d  
assets refinancing arrangement 资产再集资安排 c?7Wjy  
assets securitization 资产证券化 OqlP_^Zz7p  
assets situated outside Hong Kong 在香港以外地方的资产 BQF7S<O
+  
assets stripping 削减资产；拆卖资产 "iPX>{'En  
assets value 资产值 r~Vb*~U"  
assignee 承让人 bX'.hHR  
assignment 转让；转让书；转让契 "[Hn G(gA  
assignment of interest 权益转让 x2.YEuSMC  
assignment of letters patent and trade mark 专利证书及商标转让 z3C@0v=u>  
assignment of property 物业转让；物业转让书 }e8u p*#me  
assignment right 转让权 ]v|n'D-?  
assignor 转让人 Q'R*a(pm  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 pGT?=/=*  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 i+4!nf{K  
associate member 附属会员 p8|u0/;k  
associated body corporate 相联法人团体 g;._Q  
associated company 相联公司；联属公司 C~q&  
associated corporation 相联法团 9Pjw<xt  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] |N%#;7  
公认会计师公会〔英国〕 B4
{clI_i  
Association of Futures Exchange Brokers 香港期货经纪协会 `71(wf1q[f  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 w+G+&ak<  
association of underwriters 承保人组织 &+Yoob]P  
assumption of control 接管  ie4BE'  
assurance 担保；保险；转易；转易书 @78%6KZ`i  
assurance of interest 权益的转易 U "kD)\  
at 19XX price 按一九ＸＸ年价格计算 'l&bg8K9  
at a discount 按赔价计算；按贴水价格计算；打折扣 /;9iDjG  
at a premium 按溢价计算；按升水价格计算 h-6zQs  
at call 通知付款；按通知 ]^BgSC  
at constant market price 按固定市价计算 &N|`Q(QXS  
at constant price 按固定价格计算 {"n=t`E)3  
at cost 按成本计算 +A%"_7L}  
at current market price 按当时市价计算；按现时市价计算 x)OJ?
l  
at current price 按当时价格计算；按现时价格计算

3Sl2c  
at factor cost 按要素成本计算；按生产要素成本计算 R,f"2 k  
at money-of-the-day price 按付款当日价格计算 j5~nLo2  
at or better 按指定或较佳价位〔买卖指令〕 apw/nhQ.[  
at par 按面值计算；平价 |]+PDc%  
at sight 见票即付 ^J?y mo$>0  
at the close 按收市盘 y6`zd
B  
at the opening 按开市盘 Z?j4WJy-[  
attestation 见证；见证条款 2YhtD A  
at-the-money option 平价期权 KreF\M%Ke  
attorney 受权人；受托代表人 5sI9GC  
attornment 新拥有人承认书 #{x4s?  
attributable profit 可归属利润 pL pBP+i  
attributable share value 可归属股份价值 iZn<j'u  
Auckland Stock Exchange 奥克兰证券交易所 *e%(J$t  
auction 拍卖 Gf\u%S!%  
auctioneer 拍卖商 8}>s{u;W  
audit 审计；核数 C{2y*sx  
Audit Commission 审计署 hB??~>i3  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] p$_X\,F  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 t;L7H E@Y  
audit review 帐目审查 d[$YTw  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 =L9;8THY  
audited account 审计帐目；经审计的帐目 Wj"GS!5  
audited annual account 经审计的周年帐目 wLOS,=  
audited balance sheet 经审计的资产负债表 09sdt;V Q  
auditor 核数师；核数主任；审计师 W'}^m*F  
auditor's certificate 核数师证明书；审计师证明书 E-"b":@:  
auditor's report 核数师报告；审计师报告 ~?<VT k  
Aussie bond 澳元债券 ^
gdv:[m  
austerity budget 紧缩预算 1YJ@9*l  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 (bD'SWE  
Australia All Ordinaries Index 澳洲所有普通股票指数 vR?E'K3  
Australian Dollar [AUD] 澳元 SnFAv7_  
Australian Options Market 澳大利亚期权市场 rO7[{<97m  
Australian Securities Commission 澳洲证券事务监察委员会 i8i~b8r]  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 O~&j}WN  
Australian Stock Exchange 澳大利亚证券交易所 IW5N^J  
Austrian Schilling [ATS] 奥地利先令 xY$@^(Q\  
authentication 认证；鉴证 Z
t"3g6S  
authority to purchase 委托购买证；委购书 YT\.${N  
authorization 认可；核准；授权；授权书 {bMOT*X=A  
authorization by direction 指示授权 aa,^+^J  
authorization by instruction 指令授权 dO|n[/qL0  
authorization by warrant 令状授权 >v1ajI>O&{  
authorization of unit trust 单位信托的认可 idSc#n22  
authorized agent 指定代理人 ;`:A(yN]T  
authorized capital 法定资本 /`VrV{\/!  
authorized clerk 出市员 \oy8)o/Gb  
authorized dealer 认可交易商 l$J2|\M6  
authorized financial institution 认可财务机构 9f_Qs4  
authorized fund 认可基金 qJYEsI2M  
authorized fund house 获授权的基金公司；认可基金公司 5%;=(Oig  
authorized institution 认可机构 N5|wBm>m  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 \>p\~[cxt  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 |[/'W7TV%?  
authorized insurer 获授权保险人；获认可承保人 r9!,cs  
authorized investment 特准投资项目
@r9[&  
authorized person 获授权人 GRj#1OqL  
authorized representative 获授权代表 IXof-I%8  
authorized share capital 法定股本 @lTd,V5f  
automated quotation system 自动报价系统 jV~+=(w)  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 1y7FvD~v  
自动交易系统〔香港期货交易所有限公司〕 eg(1kDMpn  
automatic adjustment mechanism 自动调整机制 <jIuVX  
automatic adjustment system 自动调整系统 JYO("f  
Automatic Clearing House 自动票据交换所 :BpXi|n;  
automatic exchange rates accumulation system 自动化汇率累集系统 }E&48$0h  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 MVOWJaT(Aq  
automatic teller machine [ATM] 自动柜员机 -i*]Sgese  
autopay 自动转帐 /j;HM[  
available assets 可用资产 erd
A?  
available fiscal reserve 现存财政储备 734<X6^1  
available profit 可用利润 c);vl%  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 V6uh'2  
average 平均；平均数；海损 L#Rj~&U  
average basic salary 平均基本薪金 8
4f^==Y  
average consumer expenditure 平均消费开支；一般消费开支 R&FO-{S  
average cost 平均成本 `<IaQY  
average cost of land production 增辟土地平均成本 5"2pU{xmK  
average daily turnover 平均每日成交额 '-M9v3itC  
average daily wage rate 平均每日工资率 VkZ3Q7d  
average expenditure pattern 平均开支模式  re@;6o  
average growth rate 平均增长率 EN;4EC7tE  
average net fixed assets 固定资产平均净值 :XCRKRDLE  
average of relatives 相对价格平均数 eh}I?:(a?  
average price 平均价格 cs7K^D;.V  
average propensity to consume 平均消费倾向；一般消费倾向 G}#p4\/  
average propensity to save 平均储蓄倾向；一般储蓄倾向 :[!b";pR  
average rate 平均率 ]Ia}H+&  
average revenue 平均收入；平均收益 C1po]Ott*  
average stock 平均库存；平均存货 [J +5  
average yearly rent 平均年租 MD>xRs   
avoidance of double taxation 避免双重课税 'l6SL- <  
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 h_\OtoRa  
P`OZoI$bV  
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