一些有用的会计术语(也不知道发的地方对不对)A

A: +]L)>$6  
A share Ａ股；甲类股份
0O; Z  
abatement of tax 减税；减扣免税额 +Ag#B*   
ABN AMRO Bank N.V. 荷兰银行 v=MzI#0L  
above-the-line expenditure 线上项目支出；经常预算支出 |"\lL9CT  
above-the-line receipt 线上项目收入；经常预算收入 }AAbhr9d}  
ABSA Asia Limited 南非联合亚洲有限公司 Y_lCcu#O
A  
absolute change 绝对数值变更 M6x;BjrV  
absolute expenditure 实际开支 yu_g
Nro L  
absolute guideline figure 绝对准则数字 rgn|24x  
absolute interest 绝对权益 !Bncx`pl  
absolute order of discharge 绝对破产解除令 k>-'AWH^v  
absolute profit margin 绝对利润幅度 STRyW Ml  
absolute value 实值；绝对值 |wJ),h8/  
absolutely vested interest 绝对既得权益 dw99FA6  
absorbed cost 已吸收成本；已分摊成本 44|03Ty  
absorption 吸收；分摊；合并 F]SIT\kBm  
absorption rate 吸收率；摊配率；分摊率 w6v1 q:20  
ACB Finance Limited 亚洲商业财务有限公司 't ;/,+:V  
acceptable form of reciprocity 合理的互惠条件 :z124Zf  
acceptable rate 适当利率；适当汇率 TP^\e_k  
acceptance agreement 承兑协议 x"!#_0TT}  
acceptance for honour 参加承兑 `7$Oh{67  
acceptor 承兑人；接受人；受票人 ?e2Y`0  
acceptor for honour 参加承兑人 7t+]z)  
accident insurance 意外保险 lDH_ Y]bM  
Accident Insurance Association of Hong Kong 香港意外保险公会 E =  ^-Z  
accident insurance scheme 意外保险计划 n('VQ0b  
accident year basis 意外年度基准 ;<~j)8  
accommodation 通融；贷款 m9cj7  
accommodation bill 通融票据；空头票据
;pCG9  
accommodation party 汇票代发人 fl!1AKSn@N  
account balance 帐户余额；帐户结余 :.C)7( 8S  
account book 帐簿 YFAn
lqC  
account collected in advance 预收款项 0=gF6U  
account current book 往来帐簿 ua!D-0  
account of after-acquired property 事后取得的财产报告 m(h/:JZ\  
account of defaulter 拖欠帐目 B=^2g}mgK  
account payable 应付帐款 Z#[>N,P  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 v@]6<e$  
account receivable 应收帐款 uvNnW}G4  
account receivable report 应收帐款报表 {<~s&EPd  
account statement 结单；帐单；会计财务报表 W *|OOa'  
account title 帐户名称；会计科目 Je@p5(f  
accountant's report 会计师报告 s}<)BRZi  
Accountant's Report Rules 会计师报告规则 B##C{^5A`  
accounting and auditing procedure 会计与审计程序；会计与核数程序 P'gT6*an,"  
Accounting Arrangements 《会计安排》 v3!byN^  
accounting basis 会计基础 = c/3^e  
accounting by Official Receiver 破产管理署署长呈交的帐目 O]4W|WI3  
Accounting Circular 《会计通告》 #SK#k<&P  
accounting class 会计类别 ~c9vdK  
accounting date 记帐日期；会计结算日期 #{?m  
accounting for money 款项核算 R|6RI}  
Accounting Officer 会计主任 i"ck`6v"8  
accounting period 会计报告期；会计期 C-_w]2MM  
accounting policy 会计政策；会计方针 
aB7d(  
accounting practice 会计惯例 _TV2)  
accounting principle 会计准则 upZYv~Sa  
accounting record 会计记录 / *Ou$  
accounting report 会计报告 +q4W0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 U_.n=d~B  
Accounting Society of China 中国会计学会
R20a(4m  
accounting statement 会计报表 56VE[G  
accounting system 会计制度；会计系统 lu<Np9/5<  
accounting transaction 会计事项；帐务交易 {8ld:ZP  
accounting treatment 会计处理 1Qrm"TFo  
accounting year 会计年度 +D6-m  
accretion 增值；添加 (4E.Li<O  
accrual 应计项目；应累算数目 2OA8 R}  
accrual basis 应计制；权责发生制 ^ON-#  
accrual basis accounting 应计制会计；权责发生制会计 ]i9H_K  
accrue 应累算；应计 CvgPIrl  
accrued benefit 应累算利益 MM/BJ  
accrued charges 应计费用 /5a$@%  
accrued cumulative preference share dividend 应累算的累积优先股股息 U+I3P  
accrued expenses 应累算费用 &8IWDx.7}  
accrued interest payable 应付利息；应计未付利息 mNGb} lR  
accrued interest receivable 应收利息；应计未收利息 V;/ XG}M  
accrued right 累算权益 w;z@py
  
accruing profit 应累算的利润 iW1$!l>v  
accumulated fiscal reserve 累积财政储备 uQXs>JuD  
accumulated profit 累积利润；滚存溢利 \5j22L9S  
accumulated reserve 累积储备 Q'>_59  
accumulation of surplus income 累积收益盈余 hCSRsk3  
acquired assets 既得资产 W ??;4  
acquisition 收购；购置；取得 QYFN:XZ  
acquisition cost 购置成本 *8pe<:A#p  
acquisition expenses 购置费用 =k[(rvU3  
acquisition of 100% interest 收购全部股权 ]
Hv*^B
ak  
acquisition of control 取得控制权 ])3lH%4-  
acquisition of fixed assets 购置固定资产 _.oRVYK/  
acquisition of shell “买壳” &h_d|8  
acquisition price 收购价 Q;{D8 #!  
act of God 天灾 9RbGa Y&  
acting partner 执事合伙人 :8p2Jxm  
active market 买卖活跃的市场；交投畅旺的市场；旺市 dn:|m^<)  
active partner 积极参与的合伙人 hVTyv"  
active trading 交投活跃 \= )[  
actual circulation 实际流通 (\[jf39e  
actual cost 实际成本 Y9\]3Kno  
actual expenditure 实际开支；实际支出 ROlzs}  
actual income 实际入息；实际收入；实际收益 9;m#>a@Y  
actual market 现货市场 
Cb!`0%G  
actual price 现货价；实际价格 NzwGc+\7}  
actual profit 实际利润 W0p#Y h:{_  
actual quotation 实盘；实际价位；实际报价
s/k  
actual year basis 按实际年度计算 ?eYchVq  
actuals 实货 eB}
sg4  
actuarial investigation 精算调查 m bB\~n  
actuarial principle 精算原则 a78;\{&L'  
actuarial report 精算师报告 n57c^/A*  
Actuarial Society of Hong Kong 香港精算学会 ^mQ;CMV  
actuarial valuation 精算师估值 4#'^\5  
actuary 精算师 r!-L`
GUm  
ad referendum agreement 暂定协议；有待覆核的协定 Ugee?;]lu  
ad valorem duty 从价税；按值征税 ^5^ zo~^o  
ad valorem duty system 从价税制 TZ`]#^kU  
ad valorem fee 从价费 p~k`Z^xY$  
ad valorem tariff 从价关税 hx2!YNx !  
additional allowance 额外免税额 Wr}a\}R  
additional amount for unexpired risk 未过期风险的额外款额 &?uzJx~  
additional assessable profit 补加应评税利润 s\n,Z?m  
additional assessment 补加评税 yE!7`c.[u  
additional commitment 额外承担 Xs#?~~"aC  
additional commitment vote 额外承担拨款 q]wn:%rX  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 D7n&9Z  
additional dependent parent allowance 供养父母额外免税额 QWIOim-  
additional provision 额外拨款 SIyS.!k>  
additional stamp duty 附加印花税 HY%6eUhj  
additional tax 补加税罚款；补加税款 PN)TX~}  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 4w3V!K8  
adjudged bankrupt 被裁定破产 ]h`E4B  
adjudicated bankrupt 裁定破产人 .DM1Knj  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 A~%g"  
adjudication of bankruptcy 裁定破产；宣告破产 sOrY^cY;  
adjudication of insolvency 裁定无力偿还债务 XEe+&VQmY  
adjusted actual 经调整的实数；调整后的实数 k(w9vt0?  
adjusted current assets 经调整的流动资产；调整后的流动资产 RvgAI`T7$  
adjusted figure 经调整的数字；调整后的数额 =*U%j  
adjusted liabilities 经调整的负债；调整后的负债 mF$jC:Tb  
adjusted loss 经调整的亏损；调整后的亏损 ?_<UOb*  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 X/?h!
Y}  
adjusted profit 经调整的利润；调整后的利润 rE' %MiIK  
adjusted surplus 经调整的盈余额；调整后的盈余额 6:7:NIl:  
adjusted value 经调整的价值；调整后的价值 h&^/, G  
adjustment 调整；修订；理算〔保险〕 )H=[NB6J8  
adjustment centre 调剂中心 'f$?/5@@  
adjustment lag 调整过程的时间差距；调整时差 [W7\c;Do  
adjustment mechanism 调整机制 h<z/LL8|  
adjustment of loss 亏损调整 *+1"S ]YF  
adjustment process 调整过程；调整程序 } cH"lppX  
adjustment range 调整幅度 .k?hb]2N  
administered exchange rate 受管制汇率 t]YLt ,  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Ltq*Vcl\  
administration expenses 行政费用 |Jx2"0:M  
administration fee 手续费；行政费 XxrO:$  
administration in bankruptcy 破产管理 NVM2\fs  
administration order 遗产管理令 @'G ( k;  
administrator 管理人；遗产管理人 ysw6hVb  
administrator of the estate 遗产管理人 ?X5glDZ$  
admission of debt 债项承认书 SieV%T0t1  
admission of proof 接纳债权证明 13NS*%~7[  
advance 放贷款项；垫付款项；预支款项；预付款项 pC?1gc1G  
advance account 暂支帐目；预付款帐户 2L{:H  
advance compensation 预付补偿金 C#u)$Ds  
advance from shareholder 股东垫款 @kg
pq  
advance pending reimbursement 预支以待日后付还 JOoLHZQ1v  
advanced economy 先进经济体系 ;*$8iwBQ_  
advancement 预付；预付财产 ef1N#z%gt  
advances warrant 垫款令 GE|^ryh  
advancing 贷出 <@;xV_`X+  
adverse balance 逆差 d .l
u  
adverse exchange 逆汇 ZkVvL4yIK  
advertisement addressed to shareholders 在报章刊登的致股东通告 -u
Y:2  
advice for collection 托收通知书
sn T4X  
advice of drawing 提款通知书；汇票通知书 cDh4@V  
advice of payment 付款通知 5)
zj){wL  
Advisory Committee [Securities and Futures Commission] H1c|b!C  
谘询委员会〔证券及期货事务监察委员会〕 H9a3rA>  
Advisory Committee on Diversification 经济多元化谘询委员会 WFc[F`b  
affidavit 誓章；遗产申报誓章 '\vmfp=  
affidavit of no receipt 述明无收款的誓章 k-Hfip[ro  
affiliate 联号；联营公司；附属公司 t1_y1!uQ  
affiliated company 附属公司；联号；联营公司 7^Q$pT>  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 R~mMGz  
affordability 负担能力 i?s&\3--Y  
African Development Bank [AfDB] 非洲开发银行 07WIa@Q  
after-acquired property 事后取得的财产 sNan"  
after-hours dealing 市后交易 9!/1F !  
after-tax profit 税后盈利；税后利润；税后溢利 l`w|o  
agency agreement 代理协议 tS.b5$Q  
agency expenses 代理机构的开支 DB?PS^-2  
agency fee 代理费 j9 &AMg  
Agency Law 《代理法》 o\V4qekk  
agent 代理人；承销人 Gpp}Jpj   
agent of company 公司代理人 22(]x}`  
agent's fee 代理人费；经纪费 :|6D@  
aggregate 总计；总数；总体数字 .$E~.6J %i  
aggregate amount 总款额；总额 8 $*cfOC  
aggregate assets and liabilities 总体资产与负债 TKs@?Q,J  
aggregate at constant price 按固定价格计算的总体数字 rgY?X$1q_  
aggregate demand 总需求 7-0twq
 
aggregate gross position 总持仓量 o9SfWErZ  
aggregate limit 总限额 b}{9 :n/SC  
aggregate of salaries tax 合计薪俸税 >|
&OcU  
aggregate performance 总体表现；总体业绩 ba:du |Ec  
aggregate supply 总体供应 RgzSaP;;  
aggregate surplus 总盈余 2|H'j~  
aggregate total 整体总额 8X~vJ^X9@y  
aggregate value 总值；合计价值 5r}(|86O/  
aggregated basis 合计基准
VlXy&oZ  
aggregated net chargeable income 合计应课税入息实额 ~$
&r(9P  
aggregation 合并计算；合计；总和 |k9j )Hg(  
aggregation of incomes of husband and wife 夫妇入息合并计算 $TW+LWb   
aggregation of property 财产的总和 G&@RLht  
agio 差价；贴水 vh{1u  
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》 b(rBha|  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 3<Y;mA=hw  
《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》
sn-+F%
[  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment :usBeho  
《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》 !urd $Ta  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [tw<TV"\  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 (HD>vNha1  
agreement for a settlement 授产协议 9'L0Al~L  
agreement for assignment 转让协议 Q X5#$-H@  
agreement for sale 售卖协议；买卖协议 f$*9J  
agreement for sale and purchase 买卖协议 o2UJ*4  
agreement for the payment of interest 支付利息协议 z\ $>k_  
agreement for the repayment of money 还款协议 gJfL$S'w  
agreement of reinsurance 再保险协议 8Nq Iz  
Agricultural Bank of China 中国农业银行 -bX.4+U  
air passenger departure tax 飞机乘客离境税 -(,6w?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 {mr)n3  
airport tax 机场税 JM4`k8mM  
alcohol duty 酒精税 )C0X]?  
alienation 让与；让渡；转让 @<{#v.T  
alimony 生活费；赡养费 wI]>0geb*  
All Ordinaries Index [AOI] 所有普通股指数 hp%Pg &  
all risks 全险；综合险 lcJumV=%>  
All Sales Record for Stock Market 《股票市场成交报告》 +OP:"Q_#  
Allied Capital Resources Limited 新联财务有限公司 ,]N%(>ot  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ee?Mo`  
allocation letter 拨款信件 rnr8t]  
allocation of fund 分配款项；预留款项 Tk=3"y+u[  
allocation of profit 利润分配；溢利分配 FQ ^^6Rl  
allocation warrant 拨款令 _BA_lkN+D  
allotment 分配；配股 iSW73P;)  
allotment notice 股份配售通知；配股通知 |*| a~t  
allotment of shares 股份分配 dWWkO03|  
allowable 可获宽免；免税的 1s\hJATfz  
allowable business loss 可扣除的营业亏损 lNPbU ~k  
allowable expenses 可扣税的支出 OmuZ0@.  
allowance 免税额；津贴；备抵；准备金 vF\zZ<R/  
allowance for debts 债项的免税额 Qy,qQA/  
allowance for depreciation by wear and tear 耗损折旧免税额 Wb(0Szk;  
allowance for funeral expenses 殡殓费的免税额
&\br_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $7 Uk;xV  
allowance for repairs and outgoings 修葺及支出方面的免税额 xR%a
yT.  
allowance to debtor 给债务人的津贴 ="eum7  
alteration of capital 资本更改 s+~Slgl  
alternate trustee 候补受托人 L2A#OZZu  
amalgamation 合并 &H>dE]Hq,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 I,uu>-  
ambit of charges 征税范围；收费范围 c&W.slE6  
amended valuation 经修订的估值 7VBw@Rh  
American Commodities Exchange 美国商品交易所 7anpz%  
American Express Bank Limited 美国运通银行 51'SA B09  
American Stock Exchange 美国证券交易所 'a[|}nJ3  
amortization 摊销 c324@o^V  
amount due from banks 存放银行同业的款项 [|Pe'?zkf  
amount due from banks abroad 存放海外银行同业的款项 W,J,h6{F  
amount due from holding companies 控股公司欠款 b:&$x (|  
amount due from local banks 存放本港银行同业的款项 V1U[p3J-S  
amount due to banks 银行同业的存款 p&27|1pZm  
amount due to banks abroad 海外银行同业的存款 4V3 w$:,  
amount due to holding companies 控股公司存款 7
C yLSZ  
amount due to local banks 本港银行同业的存款 !/Ps}.)A`  
amount due to outport banks 外埠银行同业的存款 ^( VB5p  
amount for note issue 发行纸币的款额  ajB  
amount of bond 担保契据的款额 ',%&DA2  
amount of consideration 代价款额 $yK!Q)e:  
amount of contribution 供款数额 p~co!d.q/}  
amount of indebtedness 负债款额 d9( Sj?  
amount of principal of the loan 贷款本金额 4>#^Pk?Ra  
amount of rates chargeable 应征差饷数额 J8DbAB4X  
amount of share capital 股本额 8dB~09Z7  
amount of sums assured 承保款额 F}[;ytmUS  
amount of variation 变动幅度 0)44*T  
amount of vote 拨款数额 K0@7/*%  
amount payable 应付款额 Br!&Y9  
amount receivable 应收款额 JOq<lb=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q^Z}Y~.  
analysis 分析 dEL"(e#0s4  
ancillary risk 附属风险 $8}'6,  
annual account 周年帐目；周年帐目报表；年度决算；年结 MF(~!SOIG  
annual accounting date 年结日期 3%a37/|~y  
annual allowance 每年免税额；年积金；年度津贴；年津 ,]"u!,yHb  
annual balance 年度余额 8;NO>L/J]i  
annual disposable income 每年可动用收入 P9^h>sV  
annual estimates 周年预算 =*U24B*U93  
annual fee 年费 @>j \~<%  
annual general meeting 周年大会 c[7qnSH  
annual growth rate 年增率；每年增长率 dVfDS-v!  
annual long-term supplement 长期个案每年补助金 DyZ90]N  
annual pensionable emolument 可供计算退休金的年薪 %Q~Lk]B?t  
annual report 年报 ::`wx@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0E[Se|!  
annual return 周年报表；周年申报表；每年报税表格 4et#Q  
Annual Return Rules 《周年报表规则》 ^)pY2t<^  
annual review of consumer prices 每年消费物价回顾 +60;z4y}w  
annual roll-forward basis 逐年延展方式 rXX|?9'  
annual salary 年薪 1ouTZ'c?  
annual statement 年度报表；年度决算表 z\5Nni/~6D  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 0wcWDE 9  
annuitant 年金受益人 !Esiq<Yh  
annuity 年金 xGA0] _  
annuity contract 年金合约 `pUArqf  
annuity on human life 人寿年金 o7seGw<$X  
antecedent debt 先前的债项 ,;18:  
ante-dated cheque 倒填日期支票 ^IYN"yX_  
anticipated expenditure 预期开支 w(-n1oSo  
anticipated net profit 预期纯利 $)~]4n
=  
anticipated revenue 预期收入 L]}|{<3\  
anti-inflation measure 反通货膨胀措施 G9q0E|  
anti-inflationary stance 反通货膨胀立场 ?J?!%Mw  
apparent deficit 表面赤字 K gX)fj  
apparent financial solvency 表面偿债能力 e8.bH#  
apparent partner 表面合伙人 q4N$.hpb  
application for personal assessment 个人入息课税申请书 7
'/&mX>  
application of fund 资金应用 Hyg?as>}u  
application to release as liquidator and to destruct the books of accounts and documents 1gJ!!SHPo  
申请免除清盘人职务及毁灭帐簿与文件 <i|+p1t  
appointed actuary 委任精算师 9=f'sqIPV  
appointed auditor 委任核数师；委任审计师 Nj\WvKG  
appointed trustee 委任的受托人 vGw}e&YI  
appointer 委任人 p]oo^  
apportioned pro rata 按比例分摊 m+"%Jd{q  
apportionment 分配；分摊 jw[`\h}8  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 R[;Z<K\Nn?  
apportionment formula 分摊方程式 Y<XDR:]A,  
apportionment of estate duty 遗产税的分摊 |93%,  
appraisal 估价；评估 wP9C\W;  
appreciable growth 可观增长 '=@x2`U/  
appreciable impact 显着影响 NU[{oI<a  
appreciable increase 可观增长 5KSsRq/8"  
appreciation 增值；升值 IuF-bxA  
appreciation against other currencies 相对其他货币升值 ~/%){t/uLY  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \m!."~%  
appreciation tax 增值税 'z'm:|JW  
appropriation 拨款；拨用；拨付 urB.K<5ZA  
appropriation account 拨款帐目 zZHsS$/  
Appropriation Bill 拨款法案 j@2 hI,+  
appropriation-in-aid system 补助拨款办法 FzIA>njt  
approved assets 核准资产 &Te:l-x  
approved basket stock 认可一篮子证券 Y# #J  
approved budget 核准预算 ~Zm(p*\T  
approved charitable donation 认可慈善捐款 ?6bE!36  
approved charitable institution 认可慈善机构 <k!G%R<9  
approved currency 核准货币；认可货币 _p.{|7  
approved estimates 核准预算 4E)[<%  
approved estimates of expenditure 核准开支预算 $;1~JOZh  
approved overseas insurer 核准海外保险人 9[*kpMC  
approved overseas trust company 核准海外信托公司 \=<.0K A~  
approved pooled investment fund 核准汇集投资基金 6>Y}2fT}o3  
approved provident fund scheme 认可公积金计划 iC]}M  
approved provision 核准拨款 voxlo>:  
approved redeemable share 核准可赎回股份 W8^gPW*c5  
approved regional stock 认可地区性证券 SccU@3.X~  
approved retirement scheme 认可退休金计划 P+SCX#{y  
approved subordinated loan 核准附属贷款 T

Bco  
arbitrage 套戥；套汇；套利 GFidriC  
arbitrageur 套戥者；套汇者 ES>3Cf
 
arbitrary amount 临时款项 OjI*HC  
arrangement 措施；安排；协定 C&T3vM  
arrears 欠款 ElAG~u?  
arrears of pay 欠付薪酬 e|LXH/H  
arrears of revenue 逾期未收税款；逾期未收的帐项 DxBt83e  
articles of association 组织章程；组织细则；组织章程细则 &}uO ]0bR  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }!LYV  
ascertainment of profit 确定利润 P,wJ@8lv  
"Asia Clear" “亚洲结算系统” 0)NHjKP  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 {IVqV6:  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 b/EvcN8 }  
Asian Development Fund [ADF] 亚洲发展基金 )+G(4eIT  
Asian dollar bond 亚洲美元债券 $4"OD"Z Cq  
Asian dollar market 亚洲美元市场 .H&;pOf  
Asian dollar rate 亚洲美元利率 u@HP@>V  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 vIJdl2(^E  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 -*EJj>x  
asked price 沽盘；喊价；索价；卖方报价 1\p
[mN  
assessable income 应评税入息 zSO[f  
assessable loss 应评税亏损 ZS-9|EA<  
assessable profit 应评税利润 L8fr uwb  
assessable value 应评税值 i469<^A  
assessed profit 估定利润 f19 i !  
assessed value 经评估价值 9`muk  
assessment 评税；评定；估价；评税单 ;P_Zen  
assessment number 评税编号；估价编号  P/Zo  
assessment of additional tax 补加税评税 6D OE6  
assessment of performance 业绩评估；实绩评价 pV!(#45~W  
Assessor 评税主任 8yo9$~u;  
asset price bubbles 资产价格泡沫 $ ]HIYYs  
asset-backed securities 具资产保证的证券 Du/s  
assets accretion 资产增值 [D)A+  
assets and liabilities 资产与负债 d2Y5'A0X  
assets betterment statement 资产递增表；资产改进表 a AuQw  
assets lending 实物放款；有抵押贷款 x>@UqUJV  
assets of the company passing on the death 死者去世时转移的公司资产 VtVnht1  
assets pledged as security for liabilities 用作负债抵押的资产 &~&i >  
assets portfolio 资产投资组合 -4]6tt'G  
assets price 资产价格 ]
k8XLgJ  
assets quality 资产质素 ZBGI_9wZ  
assets realization 资产变现 oAL-v428  
assets refinancing arrangement 资产再集资安排 X DX_c@U  
assets securitization 资产证券化 ,'j5tU?c  
assets situated outside Hong Kong 在香港以外地方的资产 it,%T)2H  
assets stripping 削减资产；拆卖资产 wKYfqNCH  
assets value 资产值 ?aCR>AY5X  
assignee 承让人 (GV6%l#I  
assignment 转让；转让书；转让契 !EFd-fk  
assignment of interest 权益转让 ;kbz(:wA  
assignment of letters patent and trade mark 专利证书及商标转让 6$f,DU  
assignment of property 物业转让；物业转让书 qr@,92_  
assignment right 转让权 o8,K1ic5#  
assignor 转让人 k"Is.[I?^  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 i<bs{Cu_S  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 h^s}8y  
associate member 附属会员 _,}Ye,(^=  
associated body corporate 相联法人团体 _i 8oWy1  
associated company 相联公司；联属公司 \rJk[Kec  
associated corporation 相联法团 ZjcJYtD  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] S("bN{7nE  
公认会计师公会〔英国〕 & mWq'h  
Association of Futures Exchange Brokers 香港期货经纪协会 YS]RG/'  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 DlP}Fp{  
association of underwriters 承保人组织 4-m%[D |W  
assumption of control 接管 "*
0 szz'  
assurance 担保；保险；转易；转易书 $=bN=hE  
assurance of interest 权益的转易 pUmB h  
at 19XX price 按一九ＸＸ年价格计算 yE7pCgXt  
at a discount 按赔价计算；按贴水价格计算；打折扣 WC4Il C  
at a premium 按溢价计算；按升水价格计算 FKQnz/
 
at call 通知付款；按通知 u4"+u"{d  
at constant market price 按固定市价计算 W+#?3s[FV  
at constant price 按固定价格计算 @MM|.# ~T  
at cost 按成本计算 +]6 EkZO  
at current market price 按当时市价计算；按现时市价计算 %%_90t  
at current price 按当时价格计算；按现时价格计算 [bp"U*!9P  
at factor cost 按要素成本计算；按生产要素成本计算 1.!(#I3  
at money-of-the-day price 按付款当日价格计算 k\lj<v<vD  
at or better 按指定或较佳价位〔买卖指令〕 v/.2Z(sZ  
at par 按面值计算；平价 +bXZE  
at sight 见票即付 p)oW'#@a  
at the close 按收市盘 OjCT%6hy;  
at the opening 按开市盘 _Sg29qFK  
attestation 见证；见证条款 Fh"S[e  
at-the-money option 平价期权 ReRRFkO"2  
attorney 受权人；受托代表人 }PXWRv.gW  
attornment 新拥有人承认书 f|`{PP`\  
attributable profit 可归属利润 YGHWO#!Gp  
attributable share value 可归属股份价值 2PC4EjkC  
Auckland Stock Exchange 奥克兰证券交易所 7+ysE  
auction 拍卖 *~vRbD$q  
auctioneer 拍卖商 d+^;kse  
audit 审计；核数 YZk&'w  
Audit Commission 审计署 rf~Ss<  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] LP\ Qwj{  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 @6gz)  p  
audit review 帐目审查 o _-t/ ?  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 2vXMrh\  
audited account 审计帐目；经审计的帐目 XBc+_=)$  
audited annual account 经审计的周年帐目 
}bHpFe  
audited balance sheet 经审计的资产负债表 0L6L_;o  
auditor 核数师；核数主任；审计师 QIw.`$H+  
auditor's certificate 核数师证明书；审计师证明书 aql*@8 )m  
auditor's report 核数师报告；审计师报告 1a'JNe$  
Aussie bond 澳元债券 &Ls0!dWC  
austerity budget 紧缩预算 pZR^ HOq  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }'{(rU  
Australia All Ordinaries Index 澳洲所有普通股票指数 |QY+vO7fxj  
Australian Dollar [AUD] 澳元 &M2x`  
Australian Options Market 澳大利亚期权市场 RBb@@k[v  
Australian Securities Commission 澳洲证券事务监察委员会 saZ;ixV  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Y7p#K<y]9  
Australian Stock Exchange 澳大利亚证券交易所 0I k@d'7  
Austrian Schilling [ATS] 奥地利先令 s?2;u p*D  
authentication 认证；鉴证 n`hSn41A  
authority to purchase 委托购买证；委购书 H5 -I}z  
authorization 认可；核准；授权；授权书 JdAjKN  
authorization by direction 指示授权 X bg7mj9c  
authorization by instruction 指令授权 &Jn%2[;  
authorization by warrant 令状授权 ]_
Qc}pMF&  
authorization of unit trust 单位信托的认可 YlA=? X  
authorized agent 指定代理人 Bm?Ku7}.  
authorized capital 法定资本 9qPP{K,Pq2  
authorized clerk 出市员 ZDb`]c4(  
authorized dealer 认可交易商 wHCsEp(  
authorized financial institution 认可财务机构 8 jT"HZB6  
authorized fund 认可基金 LgaJp_d>9*  
authorized fund house 获授权的基金公司；认可基金公司 Q-0[l/A}
a  
authorized institution 认可机构 )dV.A IQ+  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ?ix,Cu@M  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 MVCCh+,GI  
authorized insurer 获授权保险人；获认可承保人 C+iP @~  
authorized investment 特准投资项目 9GEcs(A*  
authorized person 获授权人 `+gF|o9  
authorized representative 获授权代表 /j^zHrLN  
authorized share capital 法定股本 GZ e )QH  
automated quotation system 自动报价系统 oacY-&  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] *Dn{MD7,M  
自动交易系统〔香港期货交易所有限公司〕 XkD_SaL}  
automatic adjustment mechanism 自动调整机制 v ipmzg(S  
automatic adjustment system 自动调整系统 zb4g\H 0  
Automatic Clearing House 自动票据交换所 eyM3W}[S$/  
automatic exchange rates accumulation system 自动化汇率累集系统 &>/nYvuq-  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 UWnH
2  
automatic teller machine [ATM] 自动柜员机 &A9+%kOk>  
autopay 自动转帐 <Du*Re6g  
available assets 可用资产 VMHY.Rf  
available fiscal reserve 现存财政储备 94R+S-|P  
available profit 可用利润 $DVy$)a!u  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 D9Z5g3s7R  
average 平均；平均数；海损 _&M>f?l  
average basic salary 平均基本薪金 `+6HHtF  
average consumer expenditure 平均消费开支；一般消费开支 A gPg0(G  
average cost 平均成本 V+8+ 17^  
average cost of land production 增辟土地平均成本 w;_Ds  
average daily turnover 平均每日成交额 WS(c0c  
average daily wage rate 平均每日工资率 Xnh1pwDhe<  
average expenditure pattern 平均开支模式 w5;EnI  
average growth rate 平均增长率 Z`%
;bP:  
average net fixed assets 固定资产平均净值 l{R)yTO  
average of relatives 相对价格平均数 Xu$*ZJ5w  
average price 平均价格 aZ^lI 6@+4  
average propensity to consume 平均消费倾向；一般消费倾向 ^>"?!lv  
average propensity to save 平均储蓄倾向；一般储蓄倾向 }lY-
_y  
average rate 平均率 jHzy1P{?  
average revenue 平均收入；平均收益 &qC>*X.  
average stock 平均库存；平均存货 E%'DIs  
average yearly rent 平均年租 yx-"YV}5  
avoidance of double taxation 避免双重课税 -
"<f(  
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 {)y4Qp  
4D13K.h`O  
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