一些有用的会计术语(也不知道发的地方对不对)A

A: 9l:Bum)9  
A share Ａ股；甲类股份 w0^T-O`<  
abatement of tax 减税；减扣免税额 ~ugK&0i[2  
ABN AMRO Bank N.V. 荷兰银行 u4[3JI>  
above-the-line expenditure 线上项目支出；经常预算支出 O486:tF  
above-the-line receipt 线上项目收入；经常预算收入 *.9.BD9  
ABSA Asia Limited 南非联合亚洲有限公司 #~^Y2-C#  
absolute change 绝对数值变更 I8 {2cM;  
absolute expenditure 实际开支 9:tKRN_D  
absolute guideline figure 绝对准则数字 I 0}+}{M:  
absolute interest 绝对权益 E6d0YgfD  
absolute order of discharge 绝对破产解除令 n/5)}( }K
 
absolute profit margin 绝对利润幅度 HLcK d`$/  
absolute value 实值；绝对值
q@x{6zj  
absolutely vested interest 绝对既得权益 -?WhJ.U  
absorbed cost 已吸收成本；已分摊成本 we&g9j'  
absorption 吸收；分摊；合并 9L'R;H?L  
absorption rate 吸收率；摊配率；分摊率 |JW-P`tL0  
ACB Finance Limited 亚洲商业财务有限公司 JY tM1d  
acceptable form of reciprocity 合理的互惠条件 } .cP  
acceptable rate 适当利率；适当汇率 0SBiMTm  
acceptance agreement 承兑协议 g^DPbpWxu  
acceptance for honour 参加承兑 T6ajWUw  
acceptor 承兑人；接受人；受票人 "!6 Ax-'  
acceptor for honour 参加承兑人 4#m"t?6!  
accident insurance 意外保险 vxzOG?Xc:  
Accident Insurance Association of Hong Kong 香港意外保险公会 \^+=vO;A  
accident insurance scheme 意外保险计划 )5U&^tJ  
accident year basis 意外年度基准 T=w5FT  
accommodation 通融；贷款 =@>[  
accommodation bill 通融票据；空头票据 XZeZqBr  
accommodation party 汇票代发人 ggUJ -M'2h  
account balance 帐户余额；帐户结余 yA+:\%y$  
account book 帐簿 ?qt>;o|Ue  
account collected in advance 预收款项 8j}CP  
account current book 往来帐簿 p}NIZ)]$  
account of after-acquired property 事后取得的财产报告 "7pd(p *C  
account of defaulter 拖欠帐目 u@$C i/J*  
account payable 应付帐款 'i|z>si[*  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 b;O|-2AR  
account receivable 应收帐款 6 ztM(2[  
account receivable report 应收帐款报表 F? kW{,*  
account statement 结单；帐单；会计财务报表 |8b*BnS
  
account title 帐户名称；会计科目 e8@@Pi<sB  
accountant's report 会计师报告 h@"dpmpe  
Accountant's Report Rules 会计师报告规则 6*/o  
accounting and auditing procedure 会计与审计程序；会计与核数程序 H`$s63  
Accounting Arrangements 《会计安排》 Fss7xP'  
accounting basis 会计基础 u"\HBbBx  
accounting by Official Receiver 破产管理署署长呈交的帐目 ;w,g|=RQ  
Accounting Circular 《会计通告》 X#mppMU  
accounting class 会计类别 daIt `}s  
accounting date 记帐日期；会计结算日期 lk6*?EJ  
accounting for money 款项核算 SPxgIP;IR  
Accounting Officer 会计主任 NGlX%j4j  
accounting period 会计报告期；会计期 AoEG%nT  
accounting policy 会计政策；会计方针 AopCxaJ`  
accounting practice 会计惯例 X'Dg= |  
accounting principle 会计准则 EF?@f{YY$n  
accounting record 会计记录 zM^ux!T=  
accounting report 会计报告 4w:_4qyb  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7 Znr2I  
Accounting Society of China 中国会计学会 \KmjA)(  
accounting statement 会计报表 D^Bd>Ey4  
accounting system 会计制度；会计系统 R)"Y40nW  
accounting transaction 会计事项；帐务交易 j1)HIQE|5f  
accounting treatment 会计处理 RbJ,J)C>  
accounting year 会计年度 A|V |vT7cb  
accretion 增值；添加 hmOhXE[a&  
accrual 应计项目；应累算数目 cZN+D D  
accrual basis 应计制；权责发生制 SR#X\AWM  
accrual basis accounting 应计制会计；权责发生制会计 N&!qur \  
accrue 应累算；应计 $Blo`'  
accrued benefit 应累算利益 3r?Bnf:  
accrued charges 应计费用 I#D{6%~  
accrued cumulative preference share dividend 应累算的累积优先股股息 n)w@\Uyc  
accrued expenses 应累算费用 3 [lF  
accrued interest payable 应付利息；应计未付利息 -<jb>8  
accrued interest receivable 应收利息；应计未收利息 qh/q<  
accrued right 累算权益 *K6 V$_{S  
accruing profit 应累算的利润 X 5LI  
accumulated fiscal reserve 累积财政储备 z
./M^7v?  
accumulated profit 累积利润；滚存溢利 uuzDu]Gwu  
accumulated reserve 累积储备 \Clz#k8l1  
accumulation of surplus income 累积收益盈余 Y%b 5{1  
acquired assets 既得资产 8W 9%NW3&  
acquisition 收购；购置；取得 CE>RAerY  
acquisition cost 购置成本 sT9P  
acquisition expenses 购置费用 #
_}lF<k  
acquisition of 100% interest 收购全部股权 )FM
/^  
acquisition of control 取得控制权 l|`%FB^k  
acquisition of fixed assets 购置固定资产 ip4:px-  
acquisition of shell “买壳” C26PQGo#$  
acquisition price 收购价 ^.F@yo2}  
act of God 天灾 _gK@),de  
acting partner 执事合伙人 )p>BN|L  
active market 买卖活跃的市场；交投畅旺的市场；旺市 1%|+yu1  
active partner 积极参与的合伙人 ^{["]!f#  
active trading 交投活跃 B&_62`  
actual circulation 实际流通 `?PZvGi  
actual cost 实际成本 }'dnL  
actual expenditure 实际开支；实际支出 |lIkmW{  
actual income 实际入息；实际收入；实际收益 qx<`Kc4  
actual market 现货市场 yOGaW~  
actual price 现货价；实际价格 KL!k'4JNY  
actual profit 实际利润 A+3@N99HeH  
actual quotation 实盘；实际价位；实际报价 [1'`KJ]  
actual year basis 按实际年度计算 Zr_{Z@IpU  
actuals 实货 MI|DOp  
actuarial investigation 精算调查 \BaN?u)a  
actuarial principle 精算原则 '|<+QAc  
actuarial report 精算师报告 Xd>4n7nb$`  
Actuarial Society of Hong Kong 香港精算学会 lNQt  
actuarial valuation 精算师估值 Pv{ {zyc  
actuary 精算师 !}^c.<38Q  
ad referendum agreement 暂定协议；有待覆核的协定 B&#TbKp  
ad valorem duty 从价税；按值征税 dRyK'Xr
 
ad valorem duty system 从价税制 t<9oEjk["  
ad valorem fee 从价费 4_J* 0=U  
ad valorem tariff 从价关税 .e5GJAW~9  
additional allowance 额外免税额 ;"\e aKl  
additional amount for unexpired risk 未过期风险的额外款额 59O;`y0  
additional assessable profit 补加应评税利润 )JTh=w4n|z  
additional assessment 补加评税 nI%0u<=d  
additional commitment 额外承担 ;Br8\2=$  
additional commitment vote 额外承担拨款 {j[[E/8N!y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 k/O|ia6  
additional dependent parent allowance 供养父母额外免税额 X%xX3e'  
additional provision 额外拨款 Y4}!9x  
additional stamp duty 附加印花税 `h(JD$w  
additional tax 补加税罚款；补加税款 umYq56dw  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 E
kM?Rs  
adjudged bankrupt 被裁定破产 f.rz2)o  
adjudicated bankrupt 裁定破产人 _wKFT>  
adjudication fee 裁定费；评定印花税额手续费；评估契据费  pzezN  
adjudication of bankruptcy 裁定破产；宣告破产 g1L$+xD^  
adjudication of insolvency 裁定无力偿还债务 ;14[)t$  
adjusted actual 经调整的实数；调整后的实数 9]BpP0f\  
adjusted current assets 经调整的流动资产；调整后的流动资产 ^<$dTr'  
adjusted figure 经调整的数字；调整后的数额 9k ]$MR  
adjusted liabilities 经调整的负债；调整后的负债
,IxAt&kN  
adjusted loss 经调整的亏损；调整后的亏损 RyC]4QyC  
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 w"bQxS~$y  
adjusted profit 经调整的利润；调整后的利润 gQgG_&xkC  
adjusted surplus 经调整的盈余额；调整后的盈余额 PkQuN;a  
adjusted value 经调整的价值；调整后的价值 n[CESo%[  
adjustment 调整；修订；理算〔保险〕 ~qLbyzHaB  
adjustment centre 调剂中心 W+&ZYN'E  
adjustment lag 调整过程的时间差距；调整时差 ]x?9lQ1&  
adjustment mechanism 调整机制 D|,d_W  
adjustment of loss 亏损调整 |:`f#H  
adjustment process 调整过程；调整程序 \szx.IZT  
adjustment range 调整幅度 U^?/nRZ  
administered exchange rate 受管制汇率 MZZ4  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Z&@X4X"q  
administration expenses 行政费用 B cd6~  
administration fee 手续费；行政费 g1JD8~a  
administration in bankruptcy 破产管理 K_
oBSa`  
administration order 遗产管理令 b
S<lB!  
administrator 管理人；遗产管理人 aG8}R~wH&  
administrator of the estate 遗产管理人 3Tg  
admission of debt 债项承认书 6gJy<a3  
admission of proof 接纳债权证明 tfvX0J  
advance 放贷款项；垫付款项；预支款项；预付款项 3/>McZ@OH  
advance account 暂支帐目；预付款帐户 ?3kfhR  
advance compensation 预付补偿金 K5z*DYT  
advance from shareholder 股东垫款 y. @7aT5  
advance pending reimbursement 预支以待日后付还 (EIdw\  
advanced economy 先进经济体系 {7[^L1  
advancement 预付；预付财产 S3i%7f^C?N  
advances warrant 垫款令 aAF:nyV~~0  
advancing 贷出 F*
o{dLJ)  
adverse balance 逆差 #IA[erf:  
adverse exchange 逆汇 CtV$lXxup  
advertisement addressed to shareholders 在报章刊登的致股东通告 NwoBM6 #  
advice for collection 托收通知书 ++F #Z(p  
advice of drawing 提款通知书；汇票通知书 EE#4,d`J  
advice of payment 付款通知 gfw,S;  
Advisory Committee [Securities and Futures Commission] 5Y#yz>B@ ]  
谘询委员会〔证券及期货事务监察委员会〕 n>)CCf@H  
Advisory Committee on Diversification 经济多元化谘询委员会 6BRQX\  
affidavit 誓章；遗产申报誓章 1bF aQ50t  
affidavit of no receipt 述明无收款的誓章 9kuL1tcY  
affiliate 联号；联营公司；附属公司 XL>Vwd  
affiliated company 附属公司；联号；联营公司 u^|XQWR$:  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 @>B#2t&  
affordability 负担能力 `MlQPLH  
African Development Bank [AfDB] 非洲开发银行 kB_GL>fc  
after-acquired property 事后取得的财产 l|^p;z:d  
after-hours dealing 市后交易 9XX&~GW/  
after-tax profit 税后盈利；税后利润；税后溢利 BJ<hP9#  
agency agreement 代理协议 1Wtr_A  
agency expenses 代理机构的开支 \eH~1@\S  
agency fee 代理费 )t9<cJ=  
Agency Law 《代理法》 2PE|4zG  
agent 代理人；承销人 oh-Y  
agent of company 公司代理人 8n?qm96  
agent's fee 代理人费；经纪费 kih;'>H<  
aggregate 总计；总数；总体数字 }RYr)  
aggregate amount 总款额；总额 Zk"'x,]#  
aggregate assets and liabilities 总体资产与负债 ! pR&&uG  
aggregate at constant price 按固定价格计算的总体数字 J"y
O\Y  
aggregate demand 总需求 b/5?)!I  
aggregate gross position 总持仓量 j1*'yvGM  
aggregate limit 总限额 kq8:h  
aggregate of salaries tax 合计薪俸税 $IA(QC_]AO  
aggregate performance 总体表现；总体业绩 1T!b#x4  
aggregate supply 总体供应 2HoTj|  
aggregate surplus 总盈余 xmb]L:4F  
aggregate total 整体总额 IkFrzw p  
aggregate value 总值；合计价值 c^><^LGb  
aggregated basis 合计基准 jxL}tS{j  
aggregated net chargeable income 合计应课税入息实额 |sMRIW,P  
aggregation 合并计算；合计；总和 lPSyFb"  
aggregation of incomes of husband and wife 夫妇入息合并计算 G`
9Ud  
aggregation of property 财产的总和 *?Nrx=O*  
agio 差价；贴水 9Iq[@v  
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》 #Gx%PQ`  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment t,M_  
《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》 cKdn3 2Y4  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment rE;*MqYt&
 
《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》 F$ShhZgi  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment V$VqYy9 *  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 qc2j}D0  
agreement for a settlement 授产协议 q,F\8M\$  
agreement for assignment 转让协议 vm"LPwSk>  
agreement for sale 售卖协议；买卖协议 z6]dF"N  
agreement for sale and purchase 买卖协议 >0Y >T6!  
agreement for the payment of interest 支付利息协议 s]50Y-C  
agreement for the repayment of money 还款协议 -;20|US)u  
agreement of reinsurance 再保险协议 0f&B;?)!  
Agricultural Bank of China 中国农业银行 .LhIB?  
air passenger departure tax 飞机乘客离境税 R2vT\ 6xv  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 BCYTlxC'  
airport tax 机场税 %i{Z@  
alcohol duty 酒精税 Qn(2UO!pD  
alienation 让与；让渡；转让 9Bvi2 3  
alimony 生活费；赡养费 4='Xhm  
All Ordinaries Index [AOI] 所有普通股指数 t'|A0r$  
all risks 全险；综合险 dIg/g~ t"  
All Sales Record for Stock Market 《股票市场成交报告》 jzI70+E  
Allied Capital Resources Limited 新联财务有限公司 >!848J  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 rn $a)^!  
allocation letter 拨款信件 7DDd1"jE  
allocation of fund 分配款项；预留款项 QML
z  
allocation of profit 利润分配；溢利分配 1"YN{Ut;G  
allocation warrant 拨款令 1fm4:xHH  
allotment 分配；配股 NY 756B*  
allotment notice 股份配售通知；配股通知 Atc9[<~WG  
allotment of shares 股份分配 FeoI+KA  
allowable 可获宽免；免税的 jj_z#6{  
allowable business loss 可扣除的营业亏损 gI "ZhYI  
allowable expenses 可扣税的支出 4l7TrCB  
allowance 免税额；津贴；备抵；准备金 bc=,$  
allowance for debts 债项的免税额 :7UC=GKQk  
allowance for depreciation by wear and tear 耗损折旧免税额 \@;$xdA$  
allowance for funeral expenses 殡殓费的免税额 \(2w/~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (hNTr(z  
allowance for repairs and outgoings 修葺及支出方面的免税额 `qnp   
allowance to debtor 给债务人的津贴 Y[)b".K  
alteration of capital 资本更改 e+6mbJ7y  
alternate trustee 候补受托人 1AQVj]#S  
amalgamation 合并 qmqWMLfC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @W6:JO  
ambit of charges 征税范围；收费范围 WfpQ
  
amended valuation 经修订的估值 fb-Lp#!T39  
American Commodities Exchange 美国商品交易所 q
;Tdqv!Ju  
American Express Bank Limited 美国运通银行 pqe7a3jr  
American Stock Exchange 美国证券交易所 |eykb?j`  
amortization 摊销 94VtGg=b}  
amount due from banks 存放银行同业的款项 J{;XNf =  
amount due from banks abroad 存放海外银行同业的款项 \ne1Xu:hM  
amount due from holding companies 控股公司欠款 g%Bh-O9\  
amount due from local banks 存放本港银行同业的款项 ve($l"T  
amount due to banks 银行同业的存款 (VDY]Q)  
amount due to banks abroad 海外银行同业的存款 SW5V:|/  
amount due to holding companies 控股公司存款 NIgqdEu1
 
amount due to local banks 本港银行同业的存款 #(swVo:+E  
amount due to outport banks 外埠银行同业的存款 ]8q#@%v}  
amount for note issue 发行纸币的款额 [ )3rc}:1  
amount of bond 担保契据的款额 /By:S/[1pL  
amount of consideration 代价款额 |y9(qcKn$  
amount of contribution 供款数额 v+Eub;m   
amount of indebtedness 负债款额 $`j%z@[g  
amount of principal of the loan 贷款本金额 ,1/O2aQ%\0  
amount of rates chargeable 应征差饷数额 9$[6\jMh  
amount of share capital 股本额 oC ?UGY~xL  
amount of sums assured 承保款额 \4Uhc3  
amount of variation 变动幅度 !C\$=\$  
amount of vote 拨款数额 9d&@;&al  
amount payable 应付款额 ^POHQQ  
amount receivable 应收款额 ypU-/}Cf,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dUN{@a\R0  
analysis 分析 $B%wK`J  
ancillary risk 附属风险 }Q$}LR@  
annual account 周年帐目；周年帐目报表；年度决算；年结 (xpt_]Q!H  
annual accounting date 年结日期 J^<Gi/:*^  
annual allowance 每年免税额；年积金；年度津贴；年津 fF6bEJl3  
annual balance 年度余额 /]j^a:#"6t  
annual disposable income 每年可动用收入 C7*n<+e  
annual estimates 周年预算 :I_p4S.)  
annual fee 年费 r$[`A_  
annual general meeting 周年大会 {uUV(FzF6  
annual growth rate 年增率；每年增长率 r1<dZtb  
annual long-term supplement 长期个案每年补助金 M[ {O%!  
annual pensionable emolument 可供计算退休金的年薪 YI+ clh;%9  
annual report 年报 Kb
X&E0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -t]3 gCLb  
annual return 周年报表；周年申报表；每年报税表格 lXtsnQOOK  
Annual Return Rules 《周年报表规则》 88Nx/:#Y*  
annual review of consumer prices 每年消费物价回顾 @)#EZQix  
annual roll-forward basis 逐年延展方式 mtU{d^B  
annual salary 年薪 {zX]41T  
annual statement 年度报表；年度决算表 Fn>KdoByN  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Ft E5
H  
annuitant 年金受益人 Zd5Jz+f  
annuity 年金 >{6U1ft):  
annuity contract 年金合约 ~c,CngeL0  
annuity on human life 人寿年金 nuKcq!L  
antecedent debt 先前的债项 Gj_7wP$  
ante-dated cheque 倒填日期支票 ^H"o=K8=  
anticipated expenditure 预期开支 vB74r]'F  
anticipated net profit 预期纯利 r>: ~!o*  
anticipated revenue 预期收入 y1{TVpN  
anti-inflation measure 反通货膨胀措施 {W+IUvn  
anti-inflationary stance 反通货膨胀立场 vf&_ N  
apparent deficit 表面赤字 KH$|
wv  
apparent financial solvency 表面偿债能力 s&hJ[$i  
apparent partner 表面合伙人 JBhM*-t(M1  
application for personal assessment 个人入息课税申请书 mT:NC'b<9  
application of fund 资金应用 vtq$@#?~ b  
application to release as liquidator and to destruct the books of accounts and documents xU/7}='T  
申请免除清盘人职务及毁灭帐簿与文件 kEgpF{"%n  
appointed actuary 委任精算师 clG@]<a`_  
appointed auditor 委任核数师；委任审计师 pf
Be24q  
appointed trustee 委任的受托人 rjffpU  
appointer 委任人 [Dhqyjq  
apportioned pro rata 按比例分摊 CvHE7H|-{  
apportionment 分配；分摊 |v:oLgUdH  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )J*M{Gm6i  
apportionment formula 分摊方程式 H*j!_>W  
apportionment of estate duty 遗产税的分摊 C@`rg ILc  
appraisal 估价；评估 <
Y]e  
appreciable growth 可观增长 i0:1+^3^U  
appreciable impact 显着影响 7s0\`eXo/  
appreciable increase 可观增长 /4*Y#IpZ  
appreciation 增值；升值 2FR+Z3&z  
appreciation against other currencies 相对其他货币升值 !4-4i  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X+1Mv  
appreciation tax 增值税 |nCVM\+5T  
appropriation 拨款；拨用；拨付 80zpRU"  
appropriation account 拨款帐目 _tUh*"e&  
Appropriation Bill 拨款法案 V&*|%,q  
appropriation-in-aid system 补助拨款办法 {xAd>fGG+y  
approved assets 核准资产 d^=9YRc  
approved basket stock 认可一篮子证券 Y-UXr8  
approved budget 核准预算 gw!d[{#  
approved charitable donation 认可慈善捐款 TZ63=m  
approved charitable institution 认可慈善机构 JM1O7I  
approved currency 核准货币；认可货币 V408uy-M  
approved estimates 核准预算 ]]0Yh  
approved estimates of expenditure 核准开支预算 ^Q6?T(%$  
approved overseas insurer 核准海外保险人 2E8G5?qe)  
approved overseas trust company 核准海外信托公司 He,,bq  
approved pooled investment fund 核准汇集投资基金 @R-11wP)M  
approved provident fund scheme 认可公积金计划 ZNVrja*  
approved provision 核准拨款 Sn S$5o  
approved redeemable share 核准可赎回股份 -Bl]RpHCe  
approved regional stock 认可地区性证券 lA%FS]vh  
approved retirement scheme 认可退休金计划 X
n8&&w"  
approved subordinated loan 核准附属贷款 jDb"|l  
arbitrage 套戥；套汇；套利 Jz}`-fU`  
arbitrageur 套戥者；套汇者 VKkvf"X  
arbitrary amount 临时款项 c]h@<wnv  
arrangement 措施；安排；协定 0SfW:3  
arrears 欠款 B0U(B\~Y  
arrears of pay 欠付薪酬 &wAVO_s  
arrears of revenue 逾期未收税款；逾期未收的帐项 Kt](|  
articles of association 组织章程；组织细则；组织章程细则 m/Erw"Z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 hq&|  
ascertainment of profit 确定利润 @DIEENiM  
"Asia Clear" “亚洲结算系统” #dKy{Q3he  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Vm8@LA  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 eF]8Ar1  
Asian Development Fund [ADF] 亚洲发展基金 R#T 6]  
Asian dollar bond 亚洲美元债券 `Xz!apA  
Asian dollar market 亚洲美元市场 G^N@r:RS  
Asian dollar rate 亚洲美元利率 06O_!"GD}  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 
|h}4J  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 \-pqqSy  
asked price 沽盘；喊价；索价；卖方报价 3dSb!q0&N  
assessable income 应评税入息 (i L*1f   
assessable loss 应评税亏损 8v z h5,U  
assessable profit 应评税利润 D Qz+t  
assessable value 应评税值 J/fnSy  
assessed profit 估定利润 @I}VD\pF  
assessed value 经评估价值 =&6sU{j*  
assessment 评税；评定；估价；评税单 .%y'q!?  
assessment number 评税编号；估价编号 IITUM)  
assessment of additional tax 补加税评税 41R6V>e@9J  
assessment of performance 业绩评估；实绩评价 ?"*JV1 9  
Assessor 评税主任 9/!1J  
asset price bubbles 资产价格泡沫 m~ 5"q%;  
asset-backed securities 具资产保证的证券 y=c={Qz@vn  
assets accretion 资产增值 gyMHC{l/B  
assets and liabilities 资产与负债 }tw+8YWkz  
assets betterment statement 资产递增表；资产改进表 V3#ms0  
assets lending 实物放款；有抵押贷款 ;p2b^q'  
assets of the company passing on the death 死者去世时转移的公司资产 WQ 2{`'z  
assets pledged as security for liabilities 用作负债抵押的资产 %YK xdp  
assets portfolio 资产投资组合 ywl=@  
assets price 资产价格 #bBh. ^  
assets quality 资产质素 ^GAJ9AF@(  
assets realization 资产变现 d&CpaOSu  
assets refinancing arrangement 资产再集资安排 &&m3E=K!^  
assets securitization 资产证券化 /!2`pv  
assets situated outside Hong Kong 在香港以外地方的资产 H<[~V0=  
assets stripping 削减资产；拆卖资产 )l$}plT4  
assets value 资产值 i^e8.zgywF  
assignee 承让人 F|{uA/P{  
assignment 转让；转让书；转让契 3rB0H   
assignment of interest 权益转让 "!D y[J  
assignment of letters patent and trade mark 专利证书及商标转让 ^~I@]5Pq  
assignment of property 物业转让；物业转让书 +}N'Xa/Jt  
assignment right 转让权 t/Y0e#9,  
assignor 转让人 l_/(J)
|a  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 CvmIDRP
*  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 lyX3'0c  
associate member 附属会员 Vi:^bv  
associated body corporate 相联法人团体 C+uW]]~I)  
associated company 相联公司；联属公司 .=9WY_@SZ  
associated corporation 相联法团 :^PksR  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] );%H;X+x  
公认会计师公会〔英国〕 _crhBp5@T3  
Association of Futures Exchange Brokers 香港期货经纪协会 ka!v(j{E  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ,5"(m?[m  
association of underwriters 承保人组织 qxb]UV,R  
assumption of control 接管 oWL_Hh%-f`  
assurance 担保；保险；转易；转易书 u1L^INo/  
assurance of interest 权益的转易 }rI:pp^KS  
at 19XX price 按一九ＸＸ年价格计算 "5Y6.$Cuf!  
at a discount 按赔价计算；按贴水价格计算；打折扣 ?!&%-R6*  
at a premium 按溢价计算；按升水价格计算 C&>*~  
at call 通知付款；按通知 @`dg:P*[  
at constant market price 按固定市价计算 GE(~d'  
at constant price 按固定价格计算 3PGAUQR#"q  
at cost 按成本计算 _<LL@IX  
at current market price 按当时市价计算；按现时市价计算 @U18Dj[  
at current price 按当时价格计算；按现时价格计算 i4,p
\rE0  
at factor cost 按要素成本计算；按生产要素成本计算 BH1h2OEe#  
at money-of-the-day price 按付款当日价格计算 w^ut,`yWR  
at or better 按指定或较佳价位〔买卖指令〕 oR&z,%0wMK  
at par 按面值计算；平价 Q8%_q"C  
at sight 见票即付 ?T2>juf]5~  
at the close 按收市盘 nV7Vc;  
at the opening 按开市盘 S@qR~_>
a  
attestation 见证；见证条款 E Izy  
at-the-money option 平价期权 .dk<?BI#H  
attorney 受权人；受托代表人 7Vsp<s9bj  
attornment 新拥有人承认书 A$3Rb
n}"  
attributable profit 可归属利润 IO)#O<  
attributable share value 可归属股份价值
o(oOB  
Auckland Stock Exchange 奥克兰证券交易所 a3<:F2=~\  
auction 拍卖 @2/|rq  
auctioneer 拍卖商 OIL8'xY.w  
audit 审计；核数 NDP" @  
Audit Commission 审计署 [p9v#\G; [  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] W\k8f+Ke  
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〕 ?:J_+?{E  
audit review 帐目审查 H#_Zv]  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Z;Hkx1  
audited account 审计帐目；经审计的帐目 +q}t%K5  
audited annual account 经审计的周年帐目 8^>c_%e}  
audited balance sheet 经审计的资产负债表 lP3|h*  
auditor 核数师；核数主任；审计师 YND}P9 h  
auditor's certificate 核数师证明书；审计师证明书 )Q'E^[Ua  
auditor's report 核数师报告；审计师报告 g w([08  
Aussie bond 澳元债券 A,9JbX  
austerity budget 紧缩预算 |MFAP!rycS  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Sy|GM~  
Australia All Ordinaries Index 澳洲所有普通股票指数 4MzQH-U>/  
Australian Dollar [AUD] 澳元 h9)fXW
 
Australian Options Market 澳大利亚期权市场 %`
yfi+e  
Australian Securities Commission 澳洲证券事务监察委员会 GYx0U8MJ[e  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 )Xjn:  
Australian Stock Exchange 澳大利亚证券交易所 Q+=pP'cV  
Austrian Schilling [ATS] 奥地利先令 o=3hWbe  
authentication 认证；鉴证 b$7]cE  
authority to purchase 委托购买证；委购书 ={)85N  
authorization 认可；核准；授权；授权书 o,`"*][wd  
authorization by direction 指示授权 aX^T[  
authorization by instruction 指令授权 Zk%@GOu\  
authorization by warrant 令状授权 x/umwT,ov  
authorization of unit trust 单位信托的认可 FAEF  
authorized agent 指定代理人 E7fQ9]  
authorized capital 法定资本 I_<XL
<  
authorized clerk 出市员 i=aR~
  
authorized dealer 认可交易商 V ql4*OJW  
authorized financial institution 认可财务机构 qT@h/Y  
authorized fund 认可基金 |nZ^RCHog  
authorized fund house 获授权的基金公司；认可基金公司 aDKb78 1d  
authorized institution 认可机构 </{Zb.  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 cjEqN8  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 X ha9x,  
authorized insurer 获授权保险人；获认可承保人 I "AjYv4R  
authorized investment 特准投资项目 ^m w]u"5\  
authorized person 获授权人 x,,y}_YX  
authorized representative 获授权代表 Io]FDPN  
authorized share capital 法定股本 V.P<>~W  
automated quotation system 自动报价系统 ma~#E$i&  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] \b"rf697,  
自动交易系统〔香港期货交易所有限公司〕 E$)|Kv^  
automatic adjustment mechanism 自动调整机制 F3}MM dX  
automatic adjustment system 自动调整系统 {h?pvH_>  
Automatic Clearing House 自动票据交换所 &J6
`Q<U!  
automatic exchange rates accumulation system 自动化汇率累集系统 N&NBn(  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 }`B .(3n  
automatic teller machine [ATM] 自动柜员机 _]`7et\=  
autopay 自动转帐 @.e X8~3=  
available assets 可用资产 >ou=}/<  
available fiscal reserve 现存财政储备 ?{S>%P A_B  
available profit 可用利润 .>B'oD  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 2!^=G=H/  
average 平均；平均数；海损 ! I@w3`  
average basic salary 平均基本薪金 KS$t  
average consumer expenditure 平均消费开支；一般消费开支 ?bB>}:~j)  
average cost 平均成本 *p}mn
#ru-  
average cost of land production 增辟土地平均成本 gF{ehU%  
average daily turnover 平均每日成交额 v|%41xOsr  
average daily wage rate 平均每日工资率 qH}8TC  
average expenditure pattern 平均开支模式 lGd'_~'=  
average growth rate 平均增长率 1MLL  
average net fixed assets 固定资产平均净值 D~6[C:m  
average of relatives 相对价格平均数 JN0h3nZ_  
average price 平均价格  + Q-b}  
average propensity to consume 平均消费倾向；一般消费倾向 tK%ie
\  
average propensity to save 平均储蓄倾向；一般储蓄倾向 fjRVYOG#  
average rate 平均率 '47 b"uV  
average revenue 平均收入；平均收益 !g
|O.mt  
average stock 平均库存；平均存货 
b/'bhE=  
average yearly rent 平均年租 UX)GA[WI  
avoidance of double taxation 避免双重课税 _Je4&KU  
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 ra$:ibLN  
hQn?qJy%W  
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