一些有用的会计术语(也不知道发的地方对不对)A

A: xFu ,e  
A share Ａ股；甲类股份 u]*7",R uU  
abatement of tax 减税；减扣免税额 +<bj}"  
ABN AMRO Bank N.V. 荷兰银行 I}8e"#  
above-the-line expenditure 线上项目支出；经常预算支出 ASXGM0t  
above-the-line receipt 线上项目收入；经常预算收入 LHY7_"u#  
ABSA Asia Limited 南非联合亚洲有限公司 $?GggP d  
absolute change 绝对数值变更 SEgw!2H  
absolute expenditure 实际开支 h#0n2o#  
absolute guideline figure 绝对准则数字 Nc+0_|,  
absolute interest 绝对权益 >G`p T#  
absolute order of discharge 绝对破产解除令 ^|/mn!7wD  
absolute profit margin 绝对利润幅度 %1#\LRA(  
absolute value 实值；绝对值 '{d_q6,%  
absolutely vested interest 绝对既得权益 ,3:f4e\<  
absorbed cost 已吸收成本；已分摊成本 SdH=1zBc  
absorption 吸收；分摊；合并 s
<k[<  
absorption rate 吸收率；摊配率；分摊率 /H'- }C  
ACB Finance Limited 亚洲商业财务有限公司 J*B-*6O44  
acceptable form of reciprocity 合理的互惠条件 k{*EoV[.$  
acceptable rate 适当利率；适当汇率 8qe[x\,"8  
acceptance agreement 承兑协议 ?m)<kY  
acceptance for honour 参加承兑 N#u'SGTG  
acceptor 承兑人；接受人；受票人 5EtR>Pc  
acceptor for honour 参加承兑人 h"[B zX
  
accident insurance 意外保险 cK$yr)7  
Accident Insurance Association of Hong Kong 香港意外保险公会 xkSXKR  
accident insurance scheme 意外保险计划 @gP
*z6Z  
accident year basis 意外年度基准 S1=P-Ao  
accommodation 通融；贷款 _T)y5/[  
accommodation bill 通融票据；空头票据 ?_H9>/:.  
accommodation party 汇票代发人 OX"Na2-el  
account balance 帐户余额；帐户结余 dgVGP_~  
account book 帐簿 DAw1S$dM  
account collected in advance 预收款项 pm O9mWq   
account current book 往来帐簿 Bl\:YYd  
account of after-acquired property 事后取得的财产报告 vQ< ~-E  
account of defaulter 拖欠帐目 TuwP'g[  
account payable 应付帐款 'n|U   
account payee only [A/C payee only] 只可转帐；存入收款人帐户 6J;!p/C8E  
account receivable 应收帐款 k+_>`Gre}  
account receivable report 应收帐款报表 jIKg*
@  
account statement 结单；帐单；会计财务报表 tw4,gW  
account title 帐户名称；会计科目 ^; KCE  
accountant's report 会计师报告 4X=VNORlU0  
Accountant's Report Rules 会计师报告规则 5*z>ez2YQ7  
accounting and auditing procedure 会计与审计程序；会计与核数程序 W^<AUT  
Accounting Arrangements 《会计安排》 U5"u h} 3  
accounting basis 会计基础 "kApGNB  
accounting by Official Receiver 破产管理署署长呈交的帐目 8u*<GbKGI  
Accounting Circular 《会计通告》 "ku[b\W  
accounting class 会计类别 H&s`Xr  
accounting date 记帐日期；会计结算日期 9~V'Wev  
accounting for money 款项核算 !*l/Pr^8  
Accounting Officer 会计主任 +?\JQ|  
accounting period 会计报告期；会计期 hWly8B[I  
accounting policy 会计政策；会计方针 Ti2cD  
accounting practice 会计惯例 6lzjaW5h  
accounting principle 会计准则 JE O$v|X  
accounting record 会计记录 (aY
u[ML  
accounting report 会计报告 `n>/MY  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
cyNE}  
Accounting Society of China 中国会计学会 ~ZafTCa;  
accounting statement 会计报表 z$&B7?  
accounting system 会计制度；会计系统 |5flvkid  
accounting transaction 会计事项；帐务交易 s8 WB!x{t  
accounting treatment 会计处理 /Am9w$_T[  
accounting year 会计年度 rl.K{Uad  
accretion 增值；添加 | V(sCF  
accrual 应计项目；应累算数目 M8H hjoo  
accrual basis 应计制；权责发生制 59nRk}^$se  
accrual basis accounting 应计制会计；权责发生制会计 ]*NYuEgc  
accrue 应累算；应计 i&DbZ=n2  
accrued benefit 应累算利益 /3)\^Pof  
accrued charges 应计费用 FH}?QebSR  
accrued cumulative preference share dividend 应累算的累积优先股股息 .]>Tj^1  
accrued expenses 应累算费用 "I56l2dxd  
accrued interest payable 应付利息；应计未付利息 }8^qb5+!3  
accrued interest receivable 应收利息；应计未收利息  ]j0+4w  
accrued right 累算权益 |-JG _i  
accruing profit 应累算的利润 eX\v;~W*  
accumulated fiscal reserve 累积财政储备 w,P@@Q E  
accumulated profit 累积利润；滚存溢利 ~2*LWH*@  
accumulated reserve 累积储备 r (m3"Xu6O  
accumulation of surplus income 累积收益盈余 -gGw_w?)(  
acquired assets 既得资产 M2%@bETJ  
acquisition 收购；购置；取得 jNxTy UU  
acquisition cost 购置成本 X&[Zk5DU*  
acquisition expenses 购置费用 KaEaJ  
acquisition of 100% interest 收购全部股权 kO)Y|zQ  
acquisition of control 取得控制权 !WXV1S  
acquisition of fixed assets 购置固定资产 ,OlS>>,  
acquisition of shell “买壳” |2'WSAWG  
acquisition price 收购价 ">T\
]V$R  
act of God 天灾 -+F,L8  
acting partner 执事合伙人 IWYQ67Yj   
active market 买卖活跃的市场；交投畅旺的市场；旺市 k*_Gg  
active partner 积极参与的合伙人 'n h^
;  
active trading 交投活跃 O#.YTTj  
actual circulation 实际流通 =?|$}vDO[  
actual cost 实际成本 pbKmFweq  
actual expenditure 实际开支；实际支出 (pH)QG  
actual income 实际入息；实际收入；实际收益 {n>.Y-=  
actual market 现货市场 8`S1E0s  
actual price 现货价；实际价格 38sLyoG=i  
actual profit 实际利润 l4DBGZB  
actual quotation 实盘；实际价位；实际报价 q=^;lWs4  
actual year basis 按实际年度计算 qBF|' .$^  
actuals 实货 4!14:mq  
actuarial investigation 精算调查 f:3cV(mC  
actuarial principle 精算原则 'LoWp} f9  
actuarial report 精算师报告 dQ;8,JzIw&  
Actuarial Society of Hong Kong 香港精算学会 Dt!KgI3  
actuarial valuation 精算师估值 g]j&F65D  
actuary 精算师 ~AWn 1vFc  
ad referendum agreement 暂定协议；有待覆核的协定 1Z0Qkd(  
ad valorem duty 从价税；按值征税 *& w/*h$!  
ad valorem duty system 从价税制 pku\)  
ad valorem fee 从价费 iUz?mt;k  
ad valorem tariff 从价关税 BqJ|l7+  
additional allowance 额外免税额 7&,$  
additional amount for unexpired risk 未过期风险的额外款额 ZeG4z({af  
additional assessable profit 补加应评税利润 `(j~b=PP  
additional assessment 补加评税 =m<b+@?T  
additional commitment 额外承担 io\t>_  
additional commitment vote 额外承担拨款 EkV#i  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .hckZx /  
additional dependent parent allowance 供养父母额外免税额 Lp%J:ogV`  
additional provision 额外拨款 V
9/2y9u  
additional stamp duty 附加印花税 B _ J2Bf  
additional tax 补加税罚款；补加税款 e 6wevK\  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @ddCVxd  
adjudged bankrupt 被裁定破产 LawE3CD  
adjudicated bankrupt 裁定破产人 K!AA4!eUzM  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ?o)?N8U  
adjudication of bankruptcy 裁定破产；宣告破产 uj)vh  
adjudication of insolvency 裁定无力偿还债务 Iep_,o.Sk  
adjusted actual 经调整的实数；调整后的实数 DN%JT[7  
adjusted current assets 经调整的流动资产；调整后的流动资产 aAqM)T83  
adjusted figure 经调整的数字；调整后的数额 V.8Vy1$  
adjusted liabilities 经调整的负债；调整后的负债 gs+nJ+b  
adjusted loss 经调整的亏损；调整后的亏损 H|e7IsY%  
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 {|$kI`h,3-  
adjusted profit 经调整的利润；调整后的利润 j0"4X  
adjusted surplus 经调整的盈余额；调整后的盈余额 3 }sy{Mx%9  
adjusted value 经调整的价值；调整后的价值 fP 3eR>e  
adjustment 调整；修订；理算〔保险〕 ]Ky`AG`2~  
adjustment centre 调剂中心 B4HMs$>   
adjustment lag 调整过程的时间差距；调整时差 TP| ogF?  
adjustment mechanism 调整机制 }@.@k6`n  
adjustment of loss 亏损调整 (mbm',%-(  
adjustment process 调整过程；调整程序 Dy5&-yk  
adjustment range 调整幅度
jHob{3  
administered exchange rate 受管制汇率 Mi NEf  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 tSni[,4Kq  
administration expenses 行政费用 .5>]DZn6  
administration fee 手续费；行政费 )" Z|x  
administration in bankruptcy 破产管理 ^7Z?}tgU  
administration order 遗产管理令 )Pubur %,  
administrator 管理人；遗产管理人 TPx`qyW  
administrator of the estate 遗产管理人 Vo[.^0  
admission of debt 债项承认书 IRR b^Q6  
admission of proof 接纳债权证明 @-0mE_$[  
advance 放贷款项；垫付款项；预支款项；预付款项 Vug[q=i  
advance account 暂支帐目；预付款帐户 'I}wN5`  
advance compensation 预付补偿金 H`k YDp  
advance from shareholder 股东垫款 v6wg,,T  
advance pending reimbursement 预支以待日后付还 ]N\D^`iQ  
advanced economy 先进经济体系 K}N~KDW R|  
advancement 预付；预付财产 d" 0&=/  
advances warrant 垫款令 Ya~Th)'>q  
advancing 贷出 -`\n/"#X6i  
adverse balance 逆差 Wm}T=L`  
adverse exchange 逆汇 s(Wys^[g  
advertisement addressed to shareholders 在报章刊登的致股东通告 %p7onwKq0  
advice for collection 托收通知书 5{
!"}  
advice of drawing 提款通知书；汇票通知书 YHY*dk*|C  
advice of payment 付款通知 i"+TKo-  
Advisory Committee [Securities and Futures Commission] ve"tbNL  
谘询委员会〔证券及期货事务监察委员会〕 mQt0?c _  
Advisory Committee on Diversification 经济多元化谘询委员会 (i\{hq/  
affidavit 誓章；遗产申报誓章  jrS$!cEo  
affidavit of no receipt 述明无收款的誓章 ? 47"$=G  
affiliate 联号；联营公司；附属公司 JbitRV@a  
affiliated company 附属公司；联号；联营公司 Kv:.bHN}  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 pI.8Ip_r  
affordability 负担能力 u^i3@JuX  
African Development Bank [AfDB] 非洲开发银行 .qf~t/o  
after-acquired property 事后取得的财产 4\ElMb[]  
after-hours dealing 市后交易 .=yv m  
after-tax profit 税后盈利；税后利润；税后溢利 X>pCkGE  
agency agreement 代理协议 "1>w\21  
agency expenses 代理机构的开支 'n
"we# [  
agency fee 代理费 0k_3]Li=(  
Agency Law 《代理法》 `PeC,bp  
agent 代理人；承销人 g-u4E^,*|  
agent of company 公司代理人 )p#L"r^)  
agent's fee 代理人费；经纪费 wi%ls8
F  
aggregate 总计；总数；总体数字 XL;WU8>  
aggregate amount 总款额；总额 !,Cbb }  
aggregate assets and liabilities 总体资产与负债 " o3Hd  
aggregate at constant price 按固定价格计算的总体数字 * RX^ z6  
aggregate demand 总需求 I(k(p\l%  
aggregate gross position 总持仓量 *5XOYb?'v.  
aggregate limit 总限额 xDPR^xY  
aggregate of salaries tax 合计薪俸税 ?|Z~mE  
aggregate performance 总体表现；总体业绩 l+wfP76w  
aggregate supply 总体供应 sV0NDM0  
aggregate surplus 总盈余 GJU9[  
aggregate total 整体总额 q<^MC/]  
aggregate value 总值；合计价值 9;
9ge  
aggregated basis 合计基准 Q.3:"dT  
aggregated net chargeable income 合计应课税入息实额 X f;
R'a,$  
aggregation 合并计算；合计；总和 k}qCkm27  
aggregation of incomes of husband and wife 夫妇入息合并计算 2 p}I  
aggregation of property 财产的总和 4hfq7kq7(  
agio 差价；贴水 O~?d;.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》 %h,&ND  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment (F3R!n  
《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》 @A`j Wao  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment c/j+aj0.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》 Eg}U.ss^  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment SjF(;0kC  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 1*6xFn  
agreement for a settlement 授产协议 9&6P,ts%Q  
agreement for assignment 转让协议 wZJbI[r  
agreement for sale 售卖协议；买卖协议 YRv96|c,  
agreement for sale and purchase 买卖协议 W|E %  
agreement for the payment of interest 支付利息协议 'mm>
E  
agreement for the repayment of money 还款协议 a2]ZYY`R7  
agreement of reinsurance 再保险协议 %] :ZAmN  
Agricultural Bank of China 中国农业银行 _7qa~7?f  
air passenger departure tax 飞机乘客离境税 RED@|[Qh  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 YdIZikF#  
airport tax 机场税 19[!9ci  
alcohol duty 酒精税 +%WW8OX  
alienation 让与；让渡；转让 j/NX
 
alimony 生活费；赡养费 mH\2XG8nV  
All Ordinaries Index [AOI] 所有普通股指数 2}*8( 32  
all risks 全险；综合险 xoGrXt9&  
All Sales Record for Stock Market 《股票市场成交报告》 @SaxM4  
Allied Capital Resources Limited 新联财务有限公司 ;n|%W,b-  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 &m\Uc  
allocation letter 拨款信件 =&Tuh}  
allocation of fund 分配款项；预留款项 "(dI/}  
allocation of profit 利润分配；溢利分配 8GjETq%}  
allocation warrant 拨款令 u]`0QxvZ  
allotment 分配；配股 %.'oY%  
allotment notice 股份配售通知；配股通知 `u
eOb  
allotment of shares 股份分配 ]Wjcr2Wq  
allowable 可获宽免；免税的 ;R<V-gab  
allowable business loss 可扣除的营业亏损 ,!PV0(F(  
allowable expenses 可扣税的支出 B&1E&Cv_8  
allowance 免税额；津贴；备抵；准备金 f#7=N
{wm  
allowance for debts 债项的免税额 s%>8y\MaK  
allowance for depreciation by wear and tear 耗损折旧免税额 {gD`yoPrV  
allowance for funeral expenses 殡殓费的免税额 q"S,<I<f  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 E`C
!q X>  
allowance for repairs and outgoings 修葺及支出方面的免税额 Oz&*A/si+3  
allowance to debtor 给债务人的津贴 >pJ#b=  
alteration of capital 资本更改 knpdECq&k  
alternate trustee 候补受托人
~v:IgS  
amalgamation 合并 ufw[Ei$I:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s5Wb i
OF  
ambit of charges 征税范围；收费范围 F!4V!VWA}  
amended valuation 经修订的估值 (#)XRm{t  
American Commodities Exchange 美国商品交易所 N>Uxq&)!  
American Express Bank Limited 美国运通银行 0V^I.S/q  
American Stock Exchange 美国证券交易所 t
TubW=H  
amortization 摊销 CBpwtI>p  
amount due from banks 存放银行同业的款项 iE_[]Vgc  
amount due from banks abroad 存放海外银行同业的款项 G+k wG)K  
amount due from holding companies 控股公司欠款 vfXNN F  
amount due from local banks 存放本港银行同业的款项 c6h+8QS  
amount due to banks 银行同业的存款 R9"}-A  
amount due to banks abroad 海外银行同业的存款 ]$sb<o .a  
amount due to holding companies 控股公司存款 rKT.~ZP\  
amount due to local banks 本港银行同业的存款 ">20`Mj8  
amount due to outport banks 外埠银行同业的存款 _%\%  
amount for note issue 发行纸币的款额 6-g>(g  
amount of bond 担保契据的款额 ]|=`-)AP3  
amount of consideration 代价款额 /EegP@[  
amount of contribution 供款数额 _Y}cK|3  
amount of indebtedness 负债款额 
7&%HE\  
amount of principal of the loan 贷款本金额 #N~1Ye  
amount of rates chargeable 应征差饷数额 \j BA4?(S  
amount of share capital 股本额 0@y`iZ] 1S  
amount of sums assured 承保款额 Q00v(6V46  
amount of variation 变动幅度 :("@U,  
amount of vote 拨款数额 oe3=QE  
amount payable 应付款额 JL{fW>5y|  
amount receivable 应收款额 ,w9|?%S  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]:'

]  
analysis 分析 +9pock  
ancillary risk 附属风险 DnG9bVm>  
annual account 周年帐目；周年帐目报表；年度决算；年结 z}Us+>z+jc  
annual accounting date 年结日期 #T{)y  
annual allowance 每年免税额；年积金；年度津贴；年津 F+ RE  
annual balance 年度余额 b353+7"|  
annual disposable income 每年可动用收入 '=\>n(%Q  
annual estimates 周年预算 utl-#Wwt/  
annual fee 年费 #sg dMrVQ  
annual general meeting 周年大会 +uTl Lu;MT  
annual growth rate 年增率；每年增长率 )l!`k  
annual long-term supplement 长期个案每年补助金 >Bdh`Ot-!  
annual pensionable emolument 可供计算退休金的年薪 Uq{$j5p8  
annual report 年报 @#-\BQ;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -Lb7=98  
annual return 周年报表；周年申报表；每年报税表格 v<<ATs%w  
Annual Return Rules 《周年报表规则》 _g( aO70Zu  
annual review of consumer prices 每年消费物价回顾 wi+L4v  
annual roll-forward basis 逐年延展方式 Yo=$@~vN]  
annual salary 年薪 o~L(;A]yN  
annual statement 年度报表；年度决算表 ("}C& 6)cB  
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 9k6/D.Dz  
annuitant 年金受益人 x2r.4  
annuity 年金 W\5 -Yg(@  
annuity contract 年金合约 mpVD;)?JmM  
annuity on human life 人寿年金 G`Z<a  
antecedent debt 先前的债项 PlK3;  
ante-dated cheque 倒填日期支票 v;Q*0%~  
anticipated expenditure 预期开支 ;(;~yB|NZ5  
anticipated net profit 预期纯利 TA:uB[Ji  
anticipated revenue 预期收入 KhX)maQ  
anti-inflation measure 反通货膨胀措施 ur=:Ha  
anti-inflationary stance 反通货膨胀立场 mW+5I-~  
apparent deficit 表面赤字 0 z]H=  
apparent financial solvency 表面偿债能力 JP5en  
apparent partner 表面合伙人 UIg?3J}R  
application for personal assessment 个人入息课税申请书 C]l)Pz$  
application of fund 资金应用 bmi",UZ:F  
application to release as liquidator and to destruct the books of accounts and documents yHlQKI  
申请免除清盘人职务及毁灭帐簿与文件 11Qi _T\  
appointed actuary 委任精算师 pzUr9  
appointed auditor 委任核数师；委任审计师 ~ qa
T jSP  
appointed trustee 委任的受托人 *tk=DsRW  
appointer 委任人 .O(9\3q\  
apportioned pro rata 按比例分摊 >j$a
Y  
apportionment 分配；分摊 i_*.
  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 p5w9X+G%  
apportionment formula 分摊方程式 #Ufb  
apportionment of estate duty 遗产税的分摊 1[#sHj$Na`  
appraisal 估价；评估 J=(i0A  
appreciable growth 可观增长 B
gzq  
appreciable impact 显着影响 uudd'L  
appreciable increase 可观增长 J7%rP
J  
appreciation 增值；升值 5} ur,0{  
appreciation against other currencies 相对其他货币升值 <sM_zoprc  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U>bIQk"4  
appreciation tax 增值税 .a(G=fk  
appropriation 拨款；拨用；拨付 }$qrNbLJ  
appropriation account 拨款帐目 skTaIGRL  
Appropriation Bill 拨款法案 f\Hw Y)^>  
appropriation-in-aid system 补助拨款办法 :A:7^jrhi  
approved assets 核准资产 ,O:p`"3`0=  
approved basket stock 认可一篮子证券 !b4AeiL>w  
approved budget 核准预算 @,;h!vB*=  
approved charitable donation 认可慈善捐款 m|x_++3  
approved charitable institution 认可慈善机构 |`Yn'Mj8rm  
approved currency 核准货币；认可货币 {Oq8A.daJ  
approved estimates 核准预算 Ruq>+ }4  
approved estimates of expenditure 核准开支预算 A #m_w*  
approved overseas insurer 核准海外保险人 N;BuBm5K  
approved overseas trust company 核准海外信托公司 v6Y[_1  
approved pooled investment fund 核准汇集投资基金 rz-61A) _  
approved provident fund scheme 认可公积金计划 K`uPPyv
 
approved provision 核准拨款 Nq\)o{<1  
approved redeemable share 核准可赎回股份 `.3.n8V  
approved regional stock 认可地区性证券 &y|PseH"  
approved retirement scheme 认可退休金计划 8g-Z~~0W1  
approved subordinated loan 核准附属贷款 v<)&JlR  
arbitrage 套戥；套汇；套利 C.LAr~P  
arbitrageur 套戥者；套汇者 M5dEZ  
arbitrary amount 临时款项 -MsL>F.
]  
arrangement 措施；安排；协定 FwHqID_!:l  
arrears 欠款 "lC>_A  
arrears of pay 欠付薪酬 "Ms{c=XPK  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?u".*!%  
articles of association 组织章程；组织细则；组织章程细则 f8qDmk5s  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 . .S3-(xW  
ascertainment of profit 确定利润 OpU9:^r  
"Asia Clear" “亚洲结算系统” .0gfP4{1{  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 tlg}"lY  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Z)=S>06X Q  
Asian Development Fund [ADF] 亚洲发展基金 ePIN<F;
I  
Asian dollar bond 亚洲美元债券 i O?f&u  
Asian dollar market 亚洲美元市场 $UK m[:7  
Asian dollar rate 亚洲美元利率 ?$tD  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 L]"$dF  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 b\o>4T  
asked price 沽盘；喊价；索价；卖方报价 < .e4  
assessable income 应评税入息 3fXrwmBT8  
assessable loss 应评税亏损 c+T`X?.j  
assessable profit 应评税利润 Q8QB{*4  
assessable value 应评税值 v
dB2T2F  
assessed profit 估定利润 i^Jw`eAmT  
assessed value 经评估价值 F^%\AA]8  
assessment 评税；评定；估价；评税单 Fv$w:r]q6  
assessment number 评税编号；估价编号 Jg{K!P|i  
assessment of additional tax 补加税评税 Y"KJ`Rx  
assessment of performance 业绩评估；实绩评价 &b*v7c=o  
Assessor 评税主任 4${3e Sg_  
asset price bubbles 资产价格泡沫 _5(p=Zc  
asset-backed securities 具资产保证的证券 "$K]+0ryG<  
assets accretion 资产增值 Z1+Ewq3m  
assets and liabilities 资产与负债 O{7#Xj :_  
assets betterment statement 资产递增表；资产改进表 3vAP&i'I  
assets lending 实物放款；有抵押贷款 <gH-`3J6  
assets of the company passing on the death 死者去世时转移的公司资产 0pW;H|h  
assets pledged as security for liabilities 用作负债抵押的资产 ]GCw3r(!  
assets portfolio 资产投资组合 1|ddG010  
assets price 资产价格 ot!m=s  
assets quality 资产质素 &(Hw:W9  
assets realization 资产变现 /-^J0f+l3  
assets refinancing arrangement 资产再集资安排 s"w^E\>6  
assets securitization 资产证券化 GE=S.P;  
assets situated outside Hong Kong 在香港以外地方的资产 @"/H er  
assets stripping 削减资产；拆卖资产 '73}{" '  
assets value 资产值 ,WnZ^R/n  
assignee 承让人 $^czqA-&  
assignment 转让；转让书；转让契 ][V`ym-e  
assignment of interest 权益转让 0c!^=(  
assignment of letters patent and trade mark 专利证书及商标转让 KD+&5=Y  
assignment of property 物业转让；物业转让书 Bj><0 cNF  
assignment right 转让权 0raFb,6l  
assignor 转让人 BI*0JKQu  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 B^zg#x#8  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 oTXIs4+G  
associate member 附属会员 kjdIk9 Y  
associated body corporate 相联法人团体 (f_J @n  
associated company 相联公司；联属公司 q*Hg-J}  
associated corporation 相联法团 &?5)Jis:  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] B~qo^ppVU  
公认会计师公会〔英国〕 i!3*)-a\~`  
Association of Futures Exchange Brokers 香港期货经纪协会 oAB:H\  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 T3SFG]H  
association of underwriters 承保人组织 yENAcsv  
assumption of control 接管 T;{:a-8  
assurance 担保；保险；转易；转易书 (.YSs   
assurance of interest 权益的转易 L2}<2  
at 19XX price 按一九ＸＸ年价格计算 7 H:y=?X6  
at a discount 按赔价计算；按贴水价格计算；打折扣 xt"-Jmox  
at a premium 按溢价计算；按升水价格计算 u(f;4`  
at call 通知付款；按通知 c>3? T^=  
at constant market price 按固定市价计算 ~OxFgKn23&  
at constant price 按固定价格计算 ZPq.|6&  
at cost 按成本计算 #6[F&  
at current market price 按当时市价计算；按现时市价计算 p8YOow7)  
at current price 按当时价格计算；按现时价格计算 Ik5V
?  
at factor cost 按要素成本计算；按生产要素成本计算 ohJDu{V  
at money-of-the-day price 按付款当日价格计算 M}CxCEdDB]  
at or better 按指定或较佳价位〔买卖指令〕 !Yn#3c  
at par 按面值计算；平价 dhJ=+Fz"w  
at sight 见票即付 #^9k&t#!6  
at the close 按收市盘 I!1+#0SG  
at the opening 按开市盘 iTO Y  
attestation 见证；见证条款 5P\A++22Y  
at-the-money option 平价期权 FU .%td=:  
attorney 受权人；受托代表人 QV\af  
attornment 新拥有人承认书 6o9&FU  
attributable profit 可归属利润 /z`tI  
attributable share value 可归属股份价值 \{~CO{II  
Auckland Stock Exchange 奥克兰证券交易所 dvZlkMm   
auction 拍卖 k2,`W2]^E  
auctioneer 拍卖商 ,mi7WW9  
audit 审计；核数 `D=`xSEYl  
Audit Commission 审计署 KiKw,@  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] B|$o.$5  
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〕 kdV9F  
audit review 帐目审查 CRNi
*u  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 2g?q4e,  
audited account 审计帐目；经审计的帐目 qR?}i,_  
audited annual account 经审计的周年帐目 L,nb<  
audited balance sheet 经审计的资产负债表 =Bm|9A1  
auditor 核数师；核数主任；审计师
\)>#`X  
auditor's certificate 核数师证明书；审计师证明书 `jTB9A"  
auditor's report 核数师报告；审计师报告 S&]r6ss  
Aussie bond 澳元债券 ;8eGf'  
austerity budget 紧缩预算 gVh&c4  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 xWK/uE(  
Australia All Ordinaries Index 澳洲所有普通股票指数 kz6fU\U  
Australian Dollar [AUD] 澳元 5ZH3}B^L$  
Australian Options Market 澳大利亚期权市场 {^uiu^RAc  
Australian Securities Commission 澳洲证券事务监察委员会 +(afO~9  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 $9r4MMs{$  
Australian Stock Exchange 澳大利亚证券交易所 L%{YLl-zf]  
Austrian Schilling [ATS] 奥地利先令 dw5"}-D  
authentication 认证；鉴证 )uR_d=B&  
authority to purchase 委托购买证；委购书 +c C. ZOS  
authorization 认可；核准；授权；授权书 8JF<SQ  
authorization by direction 指示授权 >BK/HuS  
authorization by instruction 指令授权 kw gLK@@%1  
authorization by warrant 令状授权 `VUJW]wGu  
authorization of unit trust 单位信托的认可 2  @T~VRy  
authorized agent 指定代理人 R2C~.d_TDu  
authorized capital 法定资本 {[Y7h}7  
authorized clerk 出市员 `"yxmo*0  
authorized dealer 认可交易商 9^?muP<A  
authorized financial institution 认可财务机构 soQ[Zg4}  
authorized fund 认可基金 ^q&|7Ou-  
authorized fund house 获授权的基金公司；认可基金公司 PE/uB,Wl  
authorized institution 认可机构 P?
n4B \!  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ^Ekx
Z4*g  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 5jwv!L<n  
authorized insurer 获授权保险人；获认可承保人 bqA`oRb\  
authorized investment 特准投资项目 VmQ'  
authorized person 获授权人 mEi(DW)(  
authorized representative 获授权代表 Qy[S~D_  
authorized share capital 法定股本 =&9c5"V&  
automated quotation system 自动报价系统 2e-bt
@0t  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] <%m1+%mA.  
自动交易系统〔香港期货交易所有限公司〕 p9u'nDi  
automatic adjustment mechanism 自动调整机制 R4JfH  
automatic adjustment system 自动调整系统 ElDeXLr'  
Automatic Clearing House 自动票据交换所 j&Xx{ 4v  
automatic exchange rates accumulation system 自动化汇率累集系统 h*!oHS~/l  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 >G%oWRk  
automatic teller machine [ATM] 自动柜员机 oJ3(7Sz  
autopay 自动转帐 +r;t]  
available assets 可用资产 tCGx]\  
available fiscal reserve 现存财政储备 &k)v/  
available profit 可用利润 FPF$~ sX  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 M<NY`7$^  
average 平均；平均数；海损 6<QC|>p  
average basic salary 平均基本薪金 t6mv  
average consumer expenditure 平均消费开支；一般消费开支 pnz:<V"Y(  
average cost 平均成本 :FH&#Eq~4  
average cost of land production 增辟土地平均成本 rWDD$4y  
average daily turnover 平均每日成交额 =jS$piw.  
average daily wage rate 平均每日工资率 _O'!C!K6  
average expenditure pattern 平均开支模式 { gs$pBu  
average growth rate 平均增长率 f8N*[by  
average net fixed assets 固定资产平均净值 "M /Cl|z  
average of relatives 相对价格平均数 n=F rv*"Z  
average price 平均价格 Mlo,F1'?>  
average propensity to consume 平均消费倾向；一般消费倾向 Xy!NBh7I  
average propensity to save 平均储蓄倾向；一般储蓄倾向 V.qH&FJ=l  
average rate 平均率 ~I;x_0iY4  
average revenue 平均收入；平均收益 -
Q JPJ.  
average stock 平均库存；平均存货 @n.n[zb\|  
average yearly rent 平均年租 *)
T"-}F  
avoidance of double taxation 避免双重课税 v@q&B|0  
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 y {Bajil  
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