一些有用的会计术语(也不知道发的地方对不对)A

A: 47]?7GU,  
A share Ａ股；甲类股份 W
sHC%+\'  
abatement of tax 减税；减扣免税额 ur*a!U  
ABN AMRO Bank N.V. 荷兰银行 sf""
]c$  
above-the-line expenditure 线上项目支出；经常预算支出 !\e&7sV~Q  
above-the-line receipt 线上项目收入；经常预算收入 \gtI4zl*J  
ABSA Asia Limited 南非联合亚洲有限公司 E]Wnl\Be  
absolute change 绝对数值变更 <qGVO
Anz+  
absolute expenditure 实际开支 IvJ;9d  
absolute guideline figure 绝对准则数字 YGAB2`!U  
absolute interest 绝对权益 zp
PzXQv]/  
absolute order of discharge 绝对破产解除令 }Z^r<-N  
absolute profit margin 绝对利润幅度 RDFOUqS  
absolute value 实值；绝对值 W PDL$y  
absolutely vested interest 绝对既得权益 *^h$%<QI  
absorbed cost 已吸收成本；已分摊成本 D I` M  
absorption 吸收；分摊；合并 .)eJL  
absorption rate 吸收率；摊配率；分摊率 .nGYx  
ACB Finance Limited 亚洲商业财务有限公司 [X9s\H  
acceptable form of reciprocity 合理的互惠条件 V%kZ-P*  
acceptable rate 适当利率；适当汇率 zxo0:dyw7  
acceptance agreement 承兑协议 A'jw;{8NpF  
acceptance for honour 参加承兑 FrPpRe%!  
acceptor 承兑人；接受人；受票人 C3m](%?  
acceptor for honour 参加承兑人 y[L7=Td  
accident insurance 意外保险 F0&BEJBkU  
Accident Insurance Association of Hong Kong 香港意外保险公会 Yh^~4S?  
accident insurance scheme 意外保险计划 0u,
O
W  
accident year basis 意外年度基准 CO+[iJ,4C+  
accommodation 通融；贷款 47(/K2  
accommodation bill 通融票据；空头票据 naQ0TN,  
accommodation party 汇票代发人 E~k_4z%M  
account balance 帐户余额；帐户结余 .bwKG`F  
account book 帐簿 n_8wYiBs(  
account collected in advance 预收款项 NrC(.*?m  
account current book 往来帐簿 GQU9UXe  
account of after-acquired property 事后取得的财产报告 QH?}uX'x)G  
account of defaulter 拖欠帐目 OJ2O?Te8  
account payable 应付帐款  xr }jw  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 &s]wf  
account receivable 应收帐款 YLEk M  
account receivable report 应收帐款报表 VaLx-RX  
account statement 结单；帐单；会计财务报表 xlJ8n+  
account title 帐户名称；会计科目 4sj:%%UE  
accountant's report 会计师报告 @A-*XJNS":  
Accountant's Report Rules 会计师报告规则 =*ZQGM3w  
accounting and auditing procedure 会计与审计程序；会计与核数程序 f]P&>j|  
Accounting Arrangements 《会计安排》 N[(ovr  
accounting basis 会计基础 |~6X: M61  
accounting by Official Receiver 破产管理署署长呈交的帐目 %Q)3*L  
Accounting Circular 《会计通告》 Hg~O0p}[  
accounting class 会计类别 _A8x{[$  
accounting date 记帐日期；会计结算日期 [CCj5N1/  
accounting for money 款项核算 ^t|CD|,K_O  
Accounting Officer 会计主任 AbWnDqv  
accounting period 会计报告期；会计期 ka3(sctZ5  
accounting policy 会计政策；会计方针 2J^jSgr50d  
accounting practice 会计惯例 $#bgt   
accounting principle 会计准则 sz5&P )X  
accounting record 会计记录 g?(h{r`  
accounting report 会计报告 ZTq"SQ>ym  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 B%|cp+/  
Accounting Society of China 中国会计学会 ~y#jq,i/  
accounting statement 会计报表 [sM
~B  
accounting system 会计制度；会计系统 p6qza @  
accounting transaction 会计事项；帐务交易 c<'Pt4LY  
accounting treatment 会计处理 Z#n!=kTTm  
accounting year 会计年度 kt.y"^  
accretion 增值；添加 Z+mesj?.  
accrual 应计项目；应累算数目 ^>g7Kg"0  
accrual basis 应计制；权责发生制 ]5!}S-uJq  
accrual basis accounting 应计制会计；权责发生制会计 `M "O #  
accrue 应累算；应计 fvW7a8k3  
accrued benefit 应累算利益 rv(Qz|K@  
accrued charges 应计费用 Lyx \s;  
accrued cumulative preference share dividend 应累算的累积优先股股息 JN9 W:X.  
accrued expenses 应累算费用 &&N]u e@>  
accrued interest payable 应付利息；应计未付利息 1NP(3yt%  
accrued interest receivable 应收利息；应计未收利息 l7{Xy_66  
accrued right 累算权益 '
>GZB
 
accruing profit 应累算的利润 d+5KHfkK  
accumulated fiscal reserve 累积财政储备 5LT{]&`9  
accumulated profit 累积利润；滚存溢利 XJ3 5Z+M  
accumulated reserve 累积储备 yv.UNcP?  
accumulation of surplus income 累积收益盈余
JN{.-k4Ha  
acquired assets 既得资产 <i~MBy. (  
acquisition 收购；购置；取得 DPrFBy  
acquisition cost 购置成本 E^I|%F  
acquisition expenses 购置费用 RCFocOOn  
acquisition of 100% interest 收购全部股权 REyk,s2"6  
acquisition of control 取得控制权 KL2#Bm_  
acquisition of fixed assets 购置固定资产 bt=%DMTn  
acquisition of shell “买壳” rKlu+/G  
acquisition price 收购价 x Z3b)j2D  
act of God 天灾 }Q7~tu  
acting partner 执事合伙人 -t92!O  
active market 买卖活跃的市场；交投畅旺的市场；旺市 &dqC =oK]  
active partner 积极参与的合伙人 hOI|#(
-  
active trading 交投活跃 -}liG  
actual circulation 实际流通 "=7y6bM  
actual cost 实际成本 p
i
>,>-Z  
actual expenditure 实际开支；实际支出 vT*z3  
actual income 实际入息；实际收入；实际收益 p'lL2n$E  
actual market 现货市场 pw^$WK  
actual price 现货价；实际价格 6 ufF34tA  
actual profit 实际利润 "3kIQsD|j  
actual quotation 实盘；实际价位；实际报价 W'Wr8~{h  
actual year basis 按实际年度计算 ] m$;ra]  
actuals 实货 nf,R+oX  
actuarial investigation 精算调查 M.|@|If4?  
actuarial principle 精算原则 +tbG^w%  
actuarial report 精算师报告 ZK=`Y@  
Actuarial Society of Hong Kong 香港精算学会 ,KXS6:1%5Y  
actuarial valuation 精算师估值 ZzU3j^  
actuary 精算师 P
U0Ha  
ad referendum agreement 暂定协议；有待覆核的协定 =(ULfz[:  
ad valorem duty 从价税；按值征税 6#sd"JvtQ  
ad valorem duty system 从价税制 Te%2(w,B  
ad valorem fee 从价费 #KC& ct  
ad valorem tariff 从价关税  .;ptgX  
additional allowance 额外免税额 L: hEt  
additional amount for unexpired risk 未过期风险的额外款额 xgw[)!g^\  
additional assessable profit 补加应评税利润 +Y7"!wYR>  
additional assessment 补加评税 5Jo><P a  
additional commitment 额外承担 UY@^KT]  
additional commitment vote 额外承担拨款 -+^E5  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~b.C[s  
additional dependent parent allowance 供养父母额外免税额 Gqe?CM  
additional provision 额外拨款 $a'n{EP  
additional stamp duty 附加印花税 (9!$p|d*  
additional tax 补加税罚款；补加税款 8y9oj9 ;E]  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 MHh>~Y(h  
adjudged bankrupt 被裁定破产 F` /mcyf  
adjudicated bankrupt 裁定破产人 H/qv%!/o  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 gIGyY7{(s8  
adjudication of bankruptcy 裁定破产；宣告破产 [1pWg^  
adjudication of insolvency 裁定无力偿还债务 YNEPu:5J  
adjusted actual 经调整的实数；调整后的实数 @'go?E)f  
adjusted current assets 经调整的流动资产；调整后的流动资产 ulY8$jB  
adjusted figure 经调整的数字；调整后的数额 r_m*$r~f  
adjusted liabilities 经调整的负债；调整后的负债 6Vr:?TI7  
adjusted loss 经调整的亏损；调整后的亏损 N3J T[7  
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 2~yYwX  
adjusted profit 经调整的利润；调整后的利润 L'=m
Db  
adjusted surplus 经调整的盈余额；调整后的盈余额 {s]yP_  
adjusted value 经调整的价值；调整后的价值 0)@7$Xhf  
adjustment 调整；修订；理算〔保险〕 "eqNd"~  
adjustment centre 调剂中心 '@~\(SH  
adjustment lag 调整过程的时间差距；调整时差 qa>Z?/w  
adjustment mechanism 调整机制 :Q~Rb<']{x  
adjustment of loss 亏损调整 *{_WM}G  
adjustment process 调整过程；调整程序 K)e;*D  
adjustment range 调整幅度 nT(Lh/  
administered exchange rate 受管制汇率 Wt$" f  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 wrORyj  
administration expenses 行政费用 hUL5V1-j  
administration fee 手续费；行政费 [(*ObvEF  
administration in bankruptcy 破产管理 l1<]pdLTR  
administration order 遗产管理令 H1!u1k1nl  
administrator 管理人；遗产管理人 Or {9?;G  
administrator of the estate 遗产管理人 bSK>
p3  
admission of debt 债项承认书 e}F1ZJz  
admission of proof 接纳债权证明 =g]Ln)jc  
advance 放贷款项；垫付款项；预支款项；预付款项 l"T{!Oq  
advance account 暂支帐目；预付款帐户 G54,`uz2  
advance compensation 预付补偿金 @;^7kt  
advance from shareholder 股东垫款 A>0wqT  
advance pending reimbursement 预支以待日后付还 8`I/\8;H'p  
advanced economy 先进经济体系 0!Zp4>l\Z  
advancement 预付；预付财产 dV~d60jOF  
advances warrant 垫款令
u]<7}R@s  
advancing 贷出 =_\+6\_  
adverse balance 逆差 g8+Ke'=_  
adverse exchange 逆汇 d]fo>[%Xr  
advertisement addressed to shareholders 在报章刊登的致股东通告 ,McwPHEMB  
advice for collection 托收通知书 0$saDmED  
advice of drawing 提款通知书；汇票通知书 oU\Q|mN(  
advice of payment 付款通知
.u
<i<S  
Advisory Committee [Securities and Futures Commission] mN!5JZ'2  
谘询委员会〔证券及期货事务监察委员会〕 W*S!}ZT`  
Advisory Committee on Diversification 经济多元化谘询委员会 :)djHPP*  
affidavit 誓章；遗产申报誓章 Kuj*U'ed7t  
affidavit of no receipt 述明无收款的誓章 q
GAbh  
affiliate 联号；联营公司；附属公司 q?9x0L  
affiliated company 附属公司；联号；联营公司 @c>a  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 r.JY88"  
affordability 负担能力 O8!> t7x  
African Development Bank [AfDB] 非洲开发银行 1vy*u  
after-acquired property 事后取得的财产 ?;q  
after-hours dealing 市后交易 {9/ayG[98  
after-tax profit 税后盈利；税后利润；税后溢利 5O7x4bY  
agency agreement 代理协议 W7sx/O9  
agency expenses 代理机构的开支  q#=}T~4j  
agency fee 代理费 6+Y^A})(F-  
Agency Law 《代理法》 S4'\=w#  
agent 代理人；承销人 _QS+
{  
agent of company 公司代理人 c@uNA0 p
 
agent's fee 代理人费；经纪费 \W;+@w|c  
aggregate 总计；总数；总体数字 c)7i%RF'  
aggregate amount 总款额；总额 T({]fc!c  
aggregate assets and liabilities 总体资产与负债 >3{l"SPU  
aggregate at constant price 按固定价格计算的总体数字 *.+Eg$'~V  
aggregate demand 总需求 UNc[h&@_  
aggregate gross position 总持仓量 _ +"V5
z  
aggregate limit 总限额 x|TLMu=3=  
aggregate of salaries tax 合计薪俸税 fw[Z7`\Q5  
aggregate performance 总体表现；总体业绩 wM2[i
  
aggregate supply 总体供应 3lZ5N@z69  
aggregate surplus 总盈余 7,pn0,HI  
aggregate total 整体总额 xUKn  
aggregate value 总值；合计价值 A.D@21py  
aggregated basis 合计基准 SF7p/gG  
aggregated net chargeable income 合计应课税入息实额 LKEf#mp  
aggregation 合并计算；合计；总和 Vk#wJ-  
aggregation of incomes of husband and wife 夫妇入息合并计算 &~6W!w  
aggregation of property 财产的总和 O6P{+xj$  
agio 差价；贴水 }uCC~ <^  
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》 j9bn|p$DA  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ,[Bv\4Ah  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 sfN6ro  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment p>O>^R  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 AJ:(NV1=  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ~zcHpxO^W  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 {cYS0%Go  
agreement for a settlement 授产协议 C `>1x`n  
agreement for assignment 转让协议 GJ3@".+6  
agreement for sale 售卖协议；买卖协议 3fb"1z#  
agreement for sale and purchase 买卖协议 ~0^d-,ZD5  
agreement for the payment of interest 支付利息协议 -9
f> rH\3  
agreement for the repayment of money 还款协议 j3J\%7^i  
agreement of reinsurance 再保险协议 1U/ dc.x5  
Agricultural Bank of China 中国农业银行 '/ >7pB  
air passenger departure tax 飞机乘客离境税 5i$iUDuT>(  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 gXQ s)Eyv  
airport tax 机场税 kt0ma
/QpP  
alcohol duty 酒精税 `E4+#_ v  
alienation 让与；让渡；转让 '0\v[f{K3G  
alimony 生活费；赡养费 da,Bnze0  
All Ordinaries Index [AOI] 所有普通股指数 : }q~<  
all risks 全险；综合险 'H]&$AZ;@
 
All Sales Record for Stock Market 《股票市场成交报告》 -D4"uoN
.  
Allied Capital Resources Limited 新联财务有限公司 &azy1.i~  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ^`MGlI}  
allocation letter 拨款信件 S%sD#0l  
allocation of fund 分配款项；预留款项 *Bse3%-v  
allocation of profit 利润分配；溢利分配 S=N3qBH6  
allocation warrant 拨款令 k v>rv37u  
allotment 分配；配股 Ei Yj`P  
allotment notice 股份配售通知；配股通知 o-f;$]yp>  
allotment of shares 股份分配 8(b C.  
allowable 可获宽免；免税的 ^qro0]"LD  
allowable business loss 可扣除的营业亏损 p:/#nmC<  
allowable expenses 可扣税的支出 z :q9~  
allowance 免税额；津贴；备抵；准备金 ZITic&>W  
allowance for debts 债项的免税额 [\rnJ lE  
allowance for depreciation by wear and tear 耗损折旧免税额 RXbhuI  
allowance for funeral expenses 殡殓费的免税额 W{v{sQg  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 gpe/dfyJ9  
allowance for repairs and outgoings 修葺及支出方面的免税额 @uJ^k >B  
allowance to debtor 给债务人的津贴 QR#L1+Hn  
alteration of capital 资本更改 `/4R$E{  
alternate trustee 候补受托人 jmH=W)  
amalgamation 合并 ?}tWI7KI  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 z^etH/]Sy  
ambit of charges 征税范围；收费范围 Bc!ZHW*&  
amended valuation 经修订的估值 *2
(W`m  
American Commodities Exchange 美国商品交易所 r) SG!;X  
American Express Bank Limited 美国运通银行 yG ,oSp|  
American Stock Exchange 美国证券交易所 keMfK]9  
amortization 摊销 l5*sCp*Z  
amount due from banks 存放银行同业的款项 \@KKX  
amount due from banks abroad 存放海外银行同业的款项 6M/*]jLq4  
amount due from holding companies 控股公司欠款 \H-,^[G3  
amount due from local banks 存放本港银行同业的款项 z5k9|.hgw  
amount due to banks 银行同业的存款 /KCJ)0UU  
amount due to banks abroad 海外银行同业的存款 ,e{|[k  
amount due to holding companies 控股公司存款 Q6e;hl  
amount due to local banks 本港银行同业的存款 {=q$k=ib  
amount due to outport banks 外埠银行同业的存款 w9c^IS  
amount for note issue 发行纸币的款额 G8Qo]E9-/  
amount of bond 担保契据的款额 yW!+:y_N_  
amount of consideration 代价款额  uK_R#^  
amount of contribution 供款数额 1yg5d9  
amount of indebtedness 负债款额 5'mpd  
amount of principal of the loan 贷款本金额 ~ZN]2}  
amount of rates chargeable 应征差饷数额 v6$ }saTX  
amount of share capital 股本额 RhPEda2  
amount of sums assured 承保款额 CL%+
`c0  
amount of variation 变动幅度 33*NgQ;&~'  
amount of vote 拨款数额 8!!iwmH{  
amount payable 应付款额 K~MTbdg  
amount receivable 应收款额 [&B}{6wry  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 CQ( _$  
analysis 分析 VZRM=;V  
ancillary risk 附属风险 }Efz+>F02  
annual account 周年帐目；周年帐目报表；年度决算；年结 Og8'K=O#  
annual accounting date 年结日期 aV6l"A]  
annual allowance 每年免税额；年积金；年度津贴；年津  mDJg-BQ  
annual balance 年度余额 _Q $D6+  
annual disposable income 每年可动用收入 w{HDCPuS  
annual estimates 周年预算 eT4+O5t  
annual fee 年费 t622b?w  
annual general meeting 周年大会 '~Z#h  P  
annual growth rate 年增率；每年增长率 Mb2rHUr  
annual long-term supplement 长期个案每年补助金 vA(')"DDT  
annual pensionable emolument 可供计算退休金的年薪 9W~
3E^x  
annual report 年报 Kr*s]O  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ] SErM#$*  
annual return 周年报表；周年申报表；每年报税表格 yVP 1=pz_[  
Annual Return Rules 《周年报表规则》 u40k9vh  
annual review of consumer prices 每年消费物价回顾 `B4Px|3  
annual roll-forward basis 逐年延展方式 ,Z"l3~0\  
annual salary 年薪 S[_Hc$7U  
annual statement 年度报表；年度决算表 'B$bGQ  
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 ti)4J2c,8  
annuitant 年金受益人 -A\J:2a|  
annuity 年金 u\]aUP e  
annuity contract 年金合约 K
ioD/  
annuity on human life 人寿年金 ZYBK'&J4m  
antecedent debt 先前的债项 DW,fh8w  
ante-dated cheque 倒填日期支票 N;.cZp2  
anticipated expenditure 预期开支 NUclF|G  
anticipated net profit 预期纯利 Ju~8C\Dd  
anticipated revenue 预期收入 BwN>;g_  
anti-inflation measure 反通货膨胀措施 lYz$~/sd  
anti-inflationary stance 反通货膨胀立场 OFtAT@=O  
apparent deficit 表面赤字 #CM^f^*  
apparent financial solvency 表面偿债能力 j+p=ik  
apparent partner 表面合伙人 =}G `i**  
application for personal assessment 个人入息课税申请书 'x-PQQ  
application of fund 资金应用 1Xv- e8M  
application to release as liquidator and to destruct the books of accounts and documents I2b\[d  
申请免除清盘人职务及毁灭帐簿与文件 
e?&4;  
appointed actuary 委任精算师 l*l(QvN_  
appointed auditor 委任核数师；委任审计师 [P*w$Hn  
appointed trustee 委任的受托人 Q>FuNdUk  
appointer 委任人 4eOQP  
apportioned pro rata 按比例分摊 9bpY>ze  
apportionment 分配；分摊 7;_./c_@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <( 0TK5  
apportionment formula 分摊方程式 n-cz xq%n  
apportionment of estate duty 遗产税的分摊 wN])"bmB  
appraisal 估价；评估 x{B%TM-Ey  
appreciable growth 可观增长 ">? y\#OA  
appreciable impact 显着影响 -9 AI@^q  
appreciable increase 可观增长 T]5Jsr
T  
appreciation 增值；升值 _a"\g9{%*  
appreciation against other currencies 相对其他货币升值 FL5tIfV+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 quB.A7~^=  
appreciation tax 增值税 CVi3nS5Yl  
appropriation 拨款；拨用；拨付 0 w"&9+kV  
appropriation account 拨款帐目 O1nfz>L`  
Appropriation Bill 拨款法案 {$<X\\&r  
appropriation-in-aid system 补助拨款办法 >,8DwNuq  
approved assets 核准资产 #nL&x3  
approved basket stock 认可一篮子证券 xl(];&A3  
approved budget 核准预算 S> f8j?n  
approved charitable donation 认可慈善捐款 C#5z!z/:%  
approved charitable institution 认可慈善机构 C?Sy90f  
approved currency 核准货币；认可货币 ]<0|"NL  
approved estimates 核准预算 t._W643~  
approved estimates of expenditure 核准开支预算 V9 pKbX  
approved overseas insurer 核准海外保险人 FS%Xq-c  
approved overseas trust company 核准海外信托公司 0<+=Ew5Z  
approved pooled investment fund 核准汇集投资基金 crJyk#_  
approved provident fund scheme 认可公积金计划 OG_2k3v  
approved provision 核准拨款 ]JeA29  
approved redeemable share 核准可赎回股份 X9f!F2x  
approved regional stock 认可地区性证券 y@|gG&f T  
approved retirement scheme 认可退休金计划 NhxTSyT"t  
approved subordinated loan 核准附属贷款 H\
f.a R=  
arbitrage 套戥；套汇；套利 e1dT~l  
arbitrageur 套戥者；套汇者 ,qgph^C  
arbitrary amount 临时款项 dpO ZqhRs.  
arrangement 措施；安排；协定 io]e]m%  
arrears 欠款 -vXX u;frt  
arrears of pay 欠付薪酬 F3\'WQh  
arrears of revenue 逾期未收税款；逾期未收的帐项 =<.8  
articles of association 组织章程；组织细则；组织章程细则 Ojx1IL  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7P`|wNq  
ascertainment of profit 确定利润 "8U
d&o  
"Asia Clear" “亚洲结算系统” Cwxy~.mI  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司  R1YRqk  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 s|U=_,.  
Asian Development Fund [ADF] 亚洲发展基金 i
/nA(%_  
Asian dollar bond 亚洲美元债券 /?%zNkcxu  
Asian dollar market 亚洲美元市场 ;}b.gpG  
Asian dollar rate 亚洲美元利率 4VjP:>*p  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 2$^n@<uZ@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 j*m7&wOE  
asked price 沽盘；喊价；索价；卖方报价 _Mf
B,CS  
assessable income 应评税入息 +'$=\d^  
assessable loss 应评税亏损 n"dC]&G'  
assessable profit 应评税利润 [N
}:Di,S  
assessable value 应评税值 :7t~p&J
 
assessed profit 估定利润 ?|8H|LBIr  
assessed value 经评估价值 M`$s dZ"  
assessment 评税；评定；估价；评税单 0xVue[ep  
assessment number 评税编号；估价编号 m4{F-++dk  
assessment of additional tax 补加税评税 /jQW4eW0  
assessment of performance 业绩评估；实绩评价 y K~;LV  
Assessor 评税主任 a%"My;8  
asset price bubbles 资产价格泡沫 GJ=<~S"  
asset-backed securities 具资产保证的证券 qALlMj--m  
assets accretion 资产增值 )8ejT6r  
assets and liabilities 资产与负债 }g:y!pk  
assets betterment statement 资产递增表；资产改进表 [XWY-q#Gg  
assets lending 实物放款；有抵押贷款 (&4aebkZO  
assets of the company passing on the death 死者去世时转移的公司资产 q/Dc*Qn m  
assets pledged as security for liabilities 用作负债抵押的资产 j4L )D  
assets portfolio 资产投资组合 >-YP

CW  
assets price 资产价格 CwQgA%)!i  
assets quality 资产质素 , ;L  
assets realization 资产变现 k=2]@K$%  
assets refinancing arrangement 资产再集资安排 F#KO!\iA+  
assets securitization 资产证券化 ;7"}I  
assets situated outside Hong Kong 在香港以外地方的资产 7@u0;5p|  
assets stripping 削减资产；拆卖资产 =(ts~^  
assets value 资产值 OPR+K ?  
assignee 承让人 xmxfXW  
assignment 转让；转让书；转让契 XJ~_FiB  
assignment of interest 权益转让 [vkz<sL"  
assignment of letters patent and trade mark 专利证书及商标转让 M7&u_Cn?  
assignment of property 物业转让；物业转让书 E~5r8gM,0  
assignment right 转让权 `QV}je  
assignor 转让人 h_ef@ZwSw  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 TJ3CXyRq  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 wkK61ah6  
associate member 附属会员 0[@9f1Nk4  
associated body corporate 相联法人团体 c#M'Mye  
associated company 相联公司；联属公司 (.,`<rXw  
associated corporation 相联法团 cQ~}qE>I  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] f?T6Ne'  
公认会计师公会〔英国〕 [$_d|Z  
Association of Futures Exchange Brokers 香港期货经纪协会 ">]v'h(s  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 [Q&{#%M  
association of underwriters 承保人组织 N"MuAUB:K  
assumption of control 接管 pqO}=*v@  
assurance 担保；保险；转易；转易书 2Q`@lTUv  
assurance of interest 权益的转易 S+>1yvr),  
at 19XX price 按一九ＸＸ年价格计算 Bi9b"*LN  
at a discount 按赔价计算；按贴水价格计算；打折扣 w*`5b!+/  
at a premium 按溢价计算；按升水价格计算 &o$E1;og  
at call 通知付款；按通知 $F-qqkR$  
at constant market price 按固定市价计算 <:)T7yVq  
at constant price 按固定价格计算 S8mqz.  
at cost 按成本计算  *r Y6  
at current market price 按当时市价计算；按现时市价计算 (.a:jL$
 
at current price 按当时价格计算；按现时价格计算 xg~q'>
 
at factor cost 按要素成本计算；按生产要素成本计算
[$)C(1zY  
at money-of-the-day price 按付款当日价格计算 [@Y<:6  
at or better 按指定或较佳价位〔买卖指令〕 de
Srs:.  
at par 按面值计算；平价 m`!C|?hu  
at sight 见票即付 bj4cW\b(  
at the close 按收市盘 _y&m4Vuu  
at the opening 按开市盘 8FyJo.vr(  
attestation 见证；见证条款 %m]9";  
at-the-money option 平价期权 } 5i0R  
attorney 受权人；受托代表人 y#
8| @?  
attornment 新拥有人承认书 6>ZUx}vYj  
attributable profit 可归属利润 <d~P
;R(@  
attributable share value 可归属股份价值 DytH} U"  
Auckland Stock Exchange 奥克兰证券交易所 )tGeQXVhbJ  
auction 拍卖 u"r~5  
auctioneer 拍卖商 p
OQ'k>!  
audit 审计；核数 sJ)XoK syW  
Audit Commission 审计署 ''S*B|:  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 4`5jq)  
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〕 Jr m<ut  
audit review 帐目审查 WUx}+3eWv  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 rH7|r\]r  
audited account 审计帐目；经审计的帐目 ~Emeo&X  
audited annual account 经审计的周年帐目 3eQ-P8LS  
audited balance sheet 经审计的资产负债表 Qrjo@_+w!  
auditor 核数师；核数主任；审计师 n5dFp%k  
auditor's certificate 核数师证明书；审计师证明书 O,6Upk  
auditor's report 核数师报告；审计师报告 1lZl10M:f  
Aussie bond 澳元债券 N%!8I  
austerity budget 紧缩预算 mh;<lW\K/Z  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 u5^fiw]C  
Australia All Ordinaries Index 澳洲所有普通股票指数 [_6_A O(Z  
Australian Dollar [AUD] 澳元 Ijq1ns_tx8  
Australian Options Market 澳大利亚期权市场 (y%}].[bB
 
Australian Securities Commission 澳洲证券事务监察委员会 p@]\N  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 62K7afH  
Australian Stock Exchange 澳大利亚证券交易所 -o*IJQ_  
Austrian Schilling [ATS] 奥地利先令 uc9t0]o=h  
authentication 认证；鉴证 o@j]yA.5)  
authority to purchase 委托购买证；委购书 ;Ut0tm  
authorization 认可；核准；授权；授权书 <R
Y5ZP  
authorization by direction 指示授权 pUx~  
authorization by instruction 指令授权 ocBfs^ aW  
authorization by warrant 令状授权 MIvAugUOl  
authorization of unit trust 单位信托的认可 rtf\{u9 }g  
authorized agent 指定代理人 X[b=25Ct  
authorized capital 法定资本 1 zIFQ@  
authorized clerk 出市员 ?}"$[6.  
authorized dealer 认可交易商 )$K )`uqb  
authorized financial institution 认可财务机构 GlYNC&,VL  
authorized fund 认可基金 -
C]RFlV  
authorized fund house 获授权的基金公司；认可基金公司 y?j#;n0  
authorized institution 认可机构
a5jc8S>  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 3jQy"9f  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Y`jvza%  
authorized insurer 获授权保险人；获认可承保人 eAN]*:]g  
authorized investment 特准投资项目 s^+h>  
authorized person 获授权人 P F#+G;q;  
authorized representative 获授权代表 <EFA^,3t%  
authorized share capital 法定股本 ,K=\Y9l3  
automated quotation system 自动报价系统 8px@sXI*`  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ,>lOmyh  
自动交易系统〔香港期货交易所有限公司〕 wYy=Tl-N  
automatic adjustment mechanism 自动调整机制 c?B@XIl  
automatic adjustment system 自动调整系统 f tW-  
Automatic Clearing House 自动票据交换所 SskvxH+7  
automatic exchange rates accumulation system 自动化汇率累集系统 f*KNt_|:  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 [:<CgU9C  
automatic teller machine [ATM] 自动柜员机 KM$Lu2
  
autopay 自动转帐 ! iuDmL  
available assets 可用资产 Qa@b-v'by  
available fiscal reserve 现存财政储备 >+y[HTf-  
available profit 可用利润 rZ`ob x\S  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 y<(q<V#0!S  
average 平均；平均数；海损 !gA<9h  
average basic salary 平均基本薪金 1'DD9d{qN  
average consumer expenditure 平均消费开支；一般消费开支 _7es_w}R  
average cost 平均成本 9x@( K|  
average cost of land production 增辟土地平均成本 |PR8P!'  
average daily turnover 平均每日成交额 l"^'uGB'  
average daily wage rate 平均每日工资率 .%;`:dtj  
average expenditure pattern 平均开支模式 -;1'{v  
average growth rate 平均增长率 ?145^ w  
average net fixed assets 固定资产平均净值 ;sd[Q01  
average of relatives 相对价格平均数 Z.6M~  
average price 平均价格 [.Vy  
average propensity to consume 平均消费倾向；一般消费倾向 Z5iP1/&D  
average propensity to save 平均储蓄倾向；一般储蓄倾向 |O3wAxc3W  
average rate 平均率 9jq}`$S{  
average revenue 平均收入；平均收益 +bpUb0.W  
average stock 平均库存；平均存货 C3q}Dh+]  
average yearly rent 平均年租 Qgx9JJ>  
avoidance of double taxation 避免双重课税 9IJBK  
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 {Q9?Q?  
ZL/iX~}a'  
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