一些有用的会计术语(也不知道发的地方对不对)A

A: cb|cYCo5  
A share Ａ股；甲类股份 0'&N?rS  
abatement of tax 减税；减扣免税额 h\C" ti2  
ABN AMRO Bank N.V. 荷兰银行  %T9'dcM  
above-the-line expenditure 线上项目支出；经常预算支出 fsd,q?{a:  
above-the-line receipt 线上项目收入；经常预算收入 J3/2>N]/}  
ABSA Asia Limited 南非联合亚洲有限公司 !F]7q]g  
absolute change 绝对数值变更 o2p;$W4`  
absolute expenditure 实际开支 qz]b8rX  
absolute guideline figure 绝对准则数字 2^Y@e=^A  
absolute interest 绝对权益 m"3gTqG  
absolute order of discharge 绝对破产解除令 D}
4*Il?  
absolute profit margin 绝对利润幅度 C'5b)0km  
absolute value 实值；绝对值 xF|P6GXg  
absolutely vested interest 绝对既得权益 *\W *,D.I  
absorbed cost 已吸收成本；已分摊成本 DVNx\t  
absorption 吸收；分摊；合并 66RqjP '2  
absorption rate 吸收率；摊配率；分摊率 dC&{zNG  
ACB Finance Limited 亚洲商业财务有限公司 )0F\[Jl}  
acceptable form of reciprocity 合理的互惠条件 q]PeS~PjF\  
acceptable rate 适当利率；适当汇率 gZkjh{rQ  
acceptance agreement 承兑协议 r(qAe{  
acceptance for honour 参加承兑 d3%1P)  
acceptor 承兑人；接受人；受票人 xnz(hz6  
acceptor for honour 参加承兑人 Th"0Cc)  
accident insurance 意外保险 +%Y`>1I^#  
Accident Insurance Association of Hong Kong 香港意外保险公会 }<G"w5.<  
accident insurance scheme 意外保险计划 "^?|=sQ  
accident year basis 意外年度基准 +-8u09-F  
accommodation 通融；贷款 gN"Abc  
accommodation bill 通融票据；空头票据 2AN6(k4o  
accommodation party 汇票代发人 jGV+ ~a  
account balance 帐户余额；帐户结余 *c"tW8uR  
account book 帐簿 2oL~N*^C  
account collected in advance 预收款项 B^8]quOH  
account current book 往来帐簿 y9<]F6TT  
account of after-acquired property 事后取得的财产报告 <$m=@@qg  
account of defaulter 拖欠帐目 HI+87f_Q  
account payable 应付帐款 W
sHC%+\'  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 `8 Q3=^)3  
account receivable 应收帐款 X MkyX&y  
account receivable report 应收帐款报表 sf""
]c$  
account statement 结单；帐单；会计财务报表 m5Q?g8  
account title 帐户名称；会计科目 #f*,mY|>  
accountant's report 会计师报告 0LQ|J(u  
Accountant's Report Rules 会计师报告规则 y]9PLch]vZ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 AfQ?jKk&{'  
Accounting Arrangements 《会计安排》 u+ wKs`  
accounting basis 会计基础 ^5BLuN6  
accounting by Official Receiver 破产管理署署长呈交的帐目 o*\cV6  
Accounting Circular 《会计通告》 'VH%cz*  
accounting class 会计类别 |q0MM^%"  
accounting date 记帐日期；会计结算日期 [):&R1U  
accounting for money 款项核算 I,rs&m?/m  
Accounting Officer 会计主任 s]=bg+v?j  
accounting period 会计报告期；会计期 M mihWD02  
accounting policy 会计政策；会计方针 8vP
:yh
@  
accounting practice 会计惯例
a04I.5!  
accounting principle 会计准则 |ji={  
accounting record 会计记录 ?U}Ml]0~  
accounting report 会计报告 `EFPY$9`D  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8[2.HM$Y  
Accounting Society of China 中国会计学会
SLCV|@G  
accounting statement 会计报表 P.8CFlX  
accounting system 会计制度；会计系统 V%kZ-P*  
accounting transaction 会计事项；帐务交易 zxo0:dyw7  
accounting treatment 会计处理 0iy-FV;J  
accounting year 会计年度 kqyVUfX$3  
accretion 增值；添加 )Fa

6'M  
accrual 应计项目；应累算数目 |dLA D4%  
accrual basis 应计制；权责发生制 A4kYEA  
accrual basis accounting 应计制会计；权责发生制会计 ez2rCpA  
accrue 应累算；应计 K/^70;/!.  
accrued benefit 应累算利益 G/cE2nD  
accrued charges 应计费用 _PI w""ssr  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;c>Co:W  
accrued expenses 应累算费用 PP+-D~r`}  
accrued interest payable 应付利息；应计未付利息 CBj&8#8Z  
accrued interest receivable 应收利息；应计未收利息 *F ya qJ)  
accrued right 累算权益 V={`k$p  
accruing profit 应累算的利润 HizMjJ|  
accumulated fiscal reserve 累积财政储备 Muhq,>!U  
accumulated profit 累积利润；滚存溢利 627
xR$U~  
accumulated reserve 累积储备 sE,Q:@H5  
accumulation of surplus income 累积收益盈余 -~wGJM VA  
acquired assets 既得资产 ]yR0"<W^xO  
acquisition 收购；购置；取得  'Dh+v3O  
acquisition cost 购置成本 k{{iF  
acquisition expenses 购置费用 i2h,=NHJh?  
acquisition of 100% interest 收购全部股权 w_*UFLMSqR  
acquisition of control 取得控制权 !;[cm|<E  
acquisition of fixed assets 购置固定资产 4nIs+  
acquisition of shell “买壳” l}#z#L2,`  
acquisition price 收购价 Hcts^zm2u  
act of God 天灾 IV#kF}9$  
acting partner 执事合伙人 KINKq`Sx  
active market 买卖活跃的市场；交投畅旺的市场；旺市 GpW
5)a  
active partner 积极参与的合伙人 3n\eCdV-b<  
active trading 交投活跃 e3|@H'~k  
actual circulation 实际流通 VaLx-RX  
actual cost 实际成本 AX {~A:B  
actual expenditure 实际开支；实际支出 %`o3YR  
actual income 实际入息；实际收入；实际收益 k!%[W,*  
actual market 现货市场 g91X*$`]  
actual price 现货价；实际价格 |fQl0hL  
actual profit 实际利润 CB76  
actual quotation 实盘；实际价位；实际报价 /^BaQeH?R  
actual year basis 按实际年度计算 9PpPAF  
actuals 实货 c(]NpH in  
actuarial investigation 精算调查 !W^b:qjJ  
actuarial principle 精算原则 D$ >gAv  
actuarial report 精算师报告 vCPiT2G  
Actuarial Society of Hong Kong 香港精算学会 <Z8I#IPl  
actuarial valuation 精算师估值 y093-  
actuary 精算师 - %ul9}.  
ad referendum agreement 暂定协议；有待覆核的协定 2N,<~L`FX'  
ad valorem duty 从价税；按值征税 _A8x{[$  
ad valorem duty system 从价税制 wU
d6xR  
ad valorem fee 从价费 8Z^9r/%*Z  
ad valorem tariff 从价关税 <($'jlZ  
additional allowance 额外免税额 Ym)8L.  
additional amount for unexpired risk 未过期风险的额外款额 `L-GI{EJ  
additional assessable profit 补加应评税利润 
P[l?  
additional assessment 补加评税 6NvdFss'A{  
additional commitment 额外承担 p4ML }q8  
additional commitment vote 额外承担拨款 hx'p0HDta  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @M:Uf7  
additional dependent parent allowance 供养父母额外免税额 uk8vecj  
additional provision 额外拨款 \~3g*V  
additional stamp duty 附加印花税 jz\LI  
additional tax 补加税罚款；补加税款 B%|cp+/  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 B{:JD^V!  
adjudged bankrupt 被裁定破产 ~@3X&E0S  
adjudicated bankrupt 裁定破产人 h{&X`$  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 c<'Pt4LY  
adjudication of bankruptcy 裁定破产；宣告破产 Z+zx*(X  
adjudication of insolvency 裁定无力偿还债务 >bKN$,Qen  
adjusted actual 经调整的实数；调整后的实数 b~M3j&  
adjusted current assets 经调整的流动资产；调整后的流动资产 **zh>Y}6  
adjusted figure 经调整的数字；调整后的数额 8veYs`  
adjusted liabilities 经调整的负债；调整后的负债 "y%S.ipWG  
adjusted loss 经调整的亏损；调整后的亏损 v=(L>
gg  
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 ]5!}S-uJq  
adjusted profit 经调整的利润；调整后的利润 -I#]#i@gX  
adjusted surplus 经调整的盈余额；调整后的盈余额 LI>tN R~  
adjusted value 经调整的价值；调整后的价值 o6FSSKM  
adjustment 调整；修订；理算〔保险〕 l'_P]@*  
adjustment centre 调剂中心 M]S&vE{D  
adjustment lag 调整过程的时间差距；调整时差 %&c+}m  
adjustment mechanism 调整机制 pa7Iz^i  
adjustment of loss 亏损调整 ) o)k~6uT  
adjustment process 调整过程；调整程序 \= M*x  
adjustment range 调整幅度 +) pO82  
administered exchange rate 受管制汇率 +/g/+B
_b  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 E1atXx  
administration expenses 行政费用
9~6FWBt  
administration fee 手续费；行政费 ^Fy{Q*p`(  
administration in bankruptcy 破产管理 Qx9lcO_  
administration order 遗产管理令 1^bI9 /  
administrator 管理人；遗产管理人 8s,B,s.  
administrator of the estate 遗产管理人 $
)L=MEdx  
admission of debt 债项承认书 g;bfi{8s_  
admission of proof 接纳债权证明 tMWDKatb  
advance 放贷款项；垫付款项；预支款项；预付款项 \6UK:'5{  
advance account 暂支帐目；预付款帐户 ?m)3n0Uh  
advance compensation 预付补偿金 R7/"ye:7J  
advance from shareholder 股东垫款 6LGy0dWpG  
advance pending reimbursement 预支以待日后付还 n4albG4  
advanced economy 先进经济体系 RHV&m()Q  
advancement 预付；预付财产 {b|:q>Be8  
advances warrant 垫款令 RCFocOOn  
advancing 贷出 xMk0Xf'_  
adverse balance 逆差 K_@[%  
adverse exchange 逆汇 KL2#Bm_  
advertisement addressed to shareholders 在报章刊登的致股东通告 6K/j,e>L  
advice for collection 托收通知书 ^Vl{IsY  
advice of drawing 提款通知书；汇票通知书 {8NnRnzU  
advice of payment 付款通知
!nQ!J+ g  
Advisory Committee [Securities and Futures Commission] 1-@[th  
谘询委员会〔证券及期货事务监察委员会〕 9-<EeV_/  
Advisory Committee on Diversification 经济多元化谘询委员会 }Q7~tu  
affidavit 誓章；遗产申报誓章 Et\z^y
  
affidavit of no receipt 述明无收款的誓章 -t92!O  
affiliate 联号；联营公司；附属公司 AE:IXP|c  
affiliated company 附属公司；联号；联营公司 '
USol<  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 hOI|#(
-  
affordability 负担能力 R$'0<y8E*]  
African Development Bank [AfDB] 非洲开发银行 B(x$ Ln"y[  
after-acquired property 事后取得的财产 l;4},N  
after-hours dealing 市后交易 L-7?:  
after-tax profit 税后盈利；税后利润；税后溢利 )qGw!^8  
agency agreement 代理协议 67/&AiS?  
agency expenses 代理机构的开支 *\?tW]8<  
agency fee 代理费 eOZ0L1JM!  
Agency Law 《代理法》 MGH(= w1  
agent 代理人；承销人 _z:7Dj#  
agent of company 公司代理人 WU:~T.Su  
agent's fee 代理人费；经纪费 [L.+N@M  
aggregate 总计；总数；总体数字 G(LGa2;Zg  
aggregate amount 总款额；总额 ?GdoB7(%  
aggregate assets and liabilities 总体资产与负债 ?v]EXV3  
aggregate at constant price 按固定价格计算的总体数字 Pt/dH+r`%  
aggregate demand 总需求 9v=fE2`-  
aggregate gross position 总持仓量 A}(&At%n4  
aggregate limit 总限额 !/+'O}@-E  
aggregate of salaries tax 合计薪俸税 b' 1%g}  
aggregate performance 总体表现；总体业绩 oy I8}s:  
aggregate supply 总体供应 Tw:j}ERq  
aggregate surplus 总盈余 2}Ga  
aggregate total 整体总额 3h:"-{MW.  
aggregate value 总值；合计价值 0dv# [  
aggregated basis 合计基准 \,YF['Qq  
aggregated net chargeable income 合计应课税入息实额 Ga5O&`h  
aggregation 合并计算；合计；总和 <ID/\Qx`q  
aggregation of incomes of husband and wife 夫妇入息合并计算 MfJ;":]O!  
aggregation of property 财产的总和 &5]&6TD6  
agio 差价；贴水 `XAlzI  
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}Q.Is5  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment @dl{.
,J  
《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》 _9%R U"  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment /%E X4 W  
《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》 s-V5\Lip,  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 89*txYmx  
《香港政府和大韩民国政府关于相互促进和保护投资协定》
RAw/Q$I  
agreement for a settlement 授产协议 ~x:\xQti  
agreement for assignment 转让协议 Ks|qJ3;  
agreement for sale 售卖协议；买卖协议 muMb pF  
agreement for sale and purchase 买卖协议 ZWZRG-:&H  
agreement for the payment of interest 支付利息协议 ZPrL)']  
agreement for the repayment of money 还款协议 ~YQC!x  
agreement of reinsurance 再保险协议 tI2V)i!  
Agricultural Bank of China 中国农业银行 7 &y'\  
air passenger departure tax 飞机乘客离境税 E$B7E@(U  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 
[ML%u$-  
airport tax 机场税 T%{qwZc+mJ  
alcohol duty 酒精税 #bxUI{*J  
alienation 让与；让渡；转让 *VJT]^_  
alimony 生活费；赡养费 ~p9nAACU  
All Ordinaries Index [AOI] 所有普通股指数 !q:[$g-@q  
all risks 全险；综合险 vM_UF{a$=  
All Sales Record for Stock Market 《股票市场成交报告》 Y?cdm}:Ou  
Allied Capital Resources Limited 新联财务有限公司 eko$c,&jY  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 -6wjc rTD  
allocation letter 拨款信件  V6opV&  
allocation of fund 分配款项；预留款项 nVkPYeeT  
allocation of profit 利润分配；溢利分配 }m!L2iK4qk  
allocation warrant 拨款令 q)Qd+:a7{  
allotment 分配；配股 &e2|]C4  
allotment notice 股份配售通知；配股通知 Q\WH2CK  
allotment of shares 股份分配 ZE+VLV v  
allowable 可获宽免；免税的 wR)U&da`@  
allowable business loss 可扣除的营业亏损 tO0MYEx"  
allowable expenses 可扣税的支出 oMM+af  
allowance 免税额；津贴；备抵；准备金 ZCdlTdY   
allowance for debts 债项的免税额 <g/Z(<{wor  
allowance for depreciation by wear and tear 耗损折旧免税额 y~,mIM$[@  
allowance for funeral expenses 殡殓费的免税额 YVcFCl  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5](-(?k}~  
allowance for repairs and outgoings 修葺及支出方面的免税额 6Vr:?TI7  
allowance to debtor 给债务人的津贴 G/l 28yt  
alteration of capital 资本更改 N~c Y~a  
alternate trustee 候补受托人 nnP]x [  
amalgamation 合并 ^[]q/v'3m!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3em&7QM  
ambit of charges 征税范围；收费范围 [1OX:O|  
amended valuation 经修订的估值 in>Os@e#  
American Commodities Exchange 美国商品交易所 sL;  
American Express Bank Limited 美国运通银行 l*~".q;S  
American Stock Exchange 美国证券交易所 M1{ru~Z9  
amortization 摊销 '@~\(SH  
amount due from banks 存放银行同业的款项 \Y37wy4  
amount due from banks abroad 存放海外银行同业的款项 @|3PV  
amount due from holding companies 控股公司欠款 woQ UrO(  
amount due from local banks 存放本港银行同业的款项
Ie12d@  
amount due to banks 银行同业的存款 bFV
+|0  
amount due to banks abroad 海外银行同业的存款 lB7 V4  
amount due to holding companies 控股公司存款 -&L(0?*qo  
amount due to local banks 本港银行同业的存款 F]_w~1 n5  
amount due to outport banks 外埠银行同业的存款 }6U`/"RfcO  
amount for note issue 发行纸币的款额 oqLM-=0<}  
amount of bond 担保契据的款额 dRl*rP/  
amount of consideration 代价款额 Wt$" f  
amount of contribution 供款数额 WA~PE` U  
amount of indebtedness 负债款额 PubO|Mf  
amount of principal of the loan 贷款本金额 ~353x%e'  
amount of rates chargeable 应征差饷数额 adi^*7Q] )  
amount of share capital 股本额 eSAB :L,K  
amount of sums assured 承保款额 A6ar@$MZ  
amount of variation 变动幅度 !CJh6X!  
amount of vote 拨款数额 B,2oA]W"S  
amount payable 应付款额 \FE  
amount receivable 应收款额 $mH'%YDIl  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FLWQY,  
analysis 分析 w.AF7.X`1  
ancillary risk 附属风险 w6b
\l1Z  
annual account 周年帐目；周年帐目报表；年度决算；年结 rsr}%J  
annual accounting date 年结日期 `$kKTc:f  
annual allowance 每年免税额；年积金；年度津贴；年津 @51!vQwqR  
annual balance 年度余额 #Cj$;q{!  
annual disposable income 每年可动用收入 P4h^_*d  
annual estimates 周年预算 )GbVgYkk  
annual fee 年费 8eAc 5by  
annual general meeting 周年大会 #YABbwH  
annual growth rate 年增率；每年增长率 u~JCMM$  
annual long-term supplement 长期个案每年补助金 hxt,%al  
annual pensionable emolument 可供计算退休金的年薪 g}uVuK;<  
annual report 年报 UKfC!YR2J8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 dV~d60jOF  
annual return 周年报表；周年申报表；每年报税表格 28u3B2\$  
Annual Return Rules 《周年报表规则》 71g\fGG\  
annual review of consumer prices 每年消费物价回顾 -#TF&-  
annual roll-forward basis 逐年延展方式 -XbO[_Wf  
annual salary 年薪 {pzu1*  
annual statement 年度报表；年度决算表 J83{&N2u  
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 >q+q];=(  
annuitant 年金受益人 [xm{4Ba2X  
annuity 年金 1Tb'f^M$  
annuity contract 年金合约 XGs d"UW  
annuity on human life 人寿年金 ZxvqLu  
antecedent debt 先前的债项 4hymQ3 g  
ante-dated cheque 倒填日期支票 Ym]Dlz,o  
anticipated expenditure 预期开支 e*nT+Rp  
anticipated net profit 预期纯利 [ X7LV  
anticipated revenue 预期收入 +{eZ@  
anti-inflation measure 反通货膨胀措施 mN!5JZ'2  
anti-inflationary stance 反通货膨胀立场 MfJs?N0  
apparent deficit 表面赤字 @Czj] t`  
apparent financial solvency 表面偿债能力 GS<aXhk  
apparent partner 表面合伙人 
~7kIe+V  
application for personal assessment 个人入息课税申请书 vt(A?$j|A  
application of fund 资金应用 1\hh,s  
application to release as liquidator and to destruct the books of accounts and documents P&6hk6#  
申请免除清盘人职务及毁灭帐簿与文件 X+R?>xq{=h  
appointed actuary 委任精算师 w
ZAY0@pA  
appointed auditor 委任核数师；委任审计师 "s?!1v(v  
appointed trustee 委任的受托人 NWNPq"  
appointer 委任人 $y2"Q,n+  
apportioned pro rata 按比例分摊 G$P|F6  
apportionment 分配；分摊 "OdR"M(G\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H#Aar  
apportionment formula 分摊方程式 YtQsSU  
apportionment of estate duty 遗产税的分摊 QH)uh"  
appraisal 估价；评估 /4Df 'd  
appreciable growth 可观增长 5O7x4bY  
appreciable impact 显着影响 PkqOBU*|=  
appreciable increase 可观增长 \G+uK:PC,  
appreciation 增值；升值 +nLsiC{&  
appreciation against other currencies 相对其他货币升值 31FQ=(K  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .q!U@}k.  
appreciation tax 增值税 ^Z6N&s#6  
appropriation 拨款；拨用；拨付 ! u4'1jd[d  
appropriation account 拨款帐目 C>A*L4c]F  
Appropriation Bill 拨款法案 JQ[~N-  
appropriation-in-aid system 补助拨款办法 @P$_2IU"  
approved assets 核准资产 f^EDiG>b`  
approved basket stock 认可一篮子证券 .lcI"%>  
approved budget 核准预算 ox}LC,!  
approved charitable donation 认可慈善捐款 kS\A_"bc  
approved charitable institution 认可慈善机构 ulqh}Uv'  
approved currency 核准货币；认可货币 SK>*tKY  
approved estimates 核准预算 /q3]AVV  
approved estimates of expenditure 核准开支预算 eM>
f#M  
approved overseas insurer 核准海外保险人 v?9  
approved overseas trust company 核准海外信托公司 e>FK5rz  
approved pooled investment fund 核准汇集投资基金 *irYSTA$  
approved provident fund scheme 认可公积金计划 nMBKZ  
approved provision 核准拨款 n)~9  
approved redeemable share 核准可赎回股份 \Y
?ByY  
approved regional stock 认可地区性证券 z }t{bm  
approved retirement scheme 认可退休金计划 F74^HQ*J  
approved subordinated loan 核准附属贷款 Wej'AR\NX  
arbitrage 套戥；套汇；套利 wM2[i
  
arbitrageur 套戥者；套汇者 Zn-F!Lsv  
arbitrary amount 临时款项 s}O9[_v  
arrangement 措施；安排；协定 Z*M]AvO+#  
arrears 欠款 Fq-AvU  
arrears of pay 欠付薪酬 s={jwI50  
arrears of revenue 逾期未收税款；逾期未收的帐项 @@]
)B#  
articles of association 组织章程；组织细则；组织章程细则 3ZAPcpB2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^hMJNy&R  
ascertainment of profit 确定利润 X}-)io  
"Asia Clear" “亚洲结算系统” @$e!|.{1q  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 szDd!(&pv  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 L{2KK]IF  
Asian Development Fund [ADF] 亚洲发展基金 byyzXRO;  
Asian dollar bond 亚洲美元债券 2G(RQ\Ro*  
Asian dollar market 亚洲美元市场 ,g"[7Za  
Asian dollar rate 亚洲美元利率 Kgb3>r  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 |3h-F5V)  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 YhZmyYamE  
asked price 沽盘；喊价；索价；卖方报价 K<_bG<tm_  
assessable income 应评税入息 @N?u{|R:d  
assessable loss 应评税亏损 1Re5)Y:i  
assessable profit 应评税利润 /W vgC)  
assessable value 应评税值 8 <~E;:  
assessed profit 估定利润 )-RI  
assessed value 经评估价值 ~zcHpxO^W  
assessment 评税；评定；估价；评税单 4"=(kC~~  
assessment number 评税编号；估价编号 6dzY9  
assessment of additional tax 补加税评税 ?xb4y=P7  
assessment of performance 业绩评估；实绩评价 '5*8'.4Sy  
Assessor 评税主任 !^,<nP  
asset price bubbles 资产价格泡沫 !:N&tuJEv  
asset-backed securities 具资产保证的证券 z-Ndv;:  
assets accretion 资产增值 oaK&!$S]  
assets and liabilities 资产与负债 d=6FL" .o  
assets betterment statement 资产递增表；资产改进表 I'qIc?  
assets lending 实物放款；有抵押贷款 [q%Rx!L  
assets of the company passing on the death 死者去世时转移的公司资产 l-} );zH74  
assets pledged as security for liabilities 用作负债抵押的资产 +TW
k}#G   
assets portfolio 资产投资组合 Ag6^>xb^  
assets price 资产价格 8,l~e8&  
assets quality 资产质素 !n?8'eqWru  
assets realization 资产变现 {cW%i:  
assets refinancing arrangement 资产再集资安排 AMm)E  
assets securitization 资产证券化 uxKj7!(#  
assets situated outside Hong Kong 在香港以外地方的资产 6UXDIg=  
assets stripping 削减资产；拆卖资产 zj+.MG04  
assets value 资产值 q>E[)\+y  
assignee 承让人 "s6\l~+9l  
assignment 转让；转让书；转让契 da,Bnze0  
assignment of interest 权益转让 A:?|\r  
assignment of letters patent and trade mark 专利证书及商标转让 y9#r SA*  
assignment of property 物业转让；物业转让书 }3Mnq?.-  
assignment right 转让权 P`HDQ/^O  
assignor 转让人 1dl@2CVS  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 \d,wcL  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 {Y(#<UDM  
associate member 附属会员 9?IvSv}z  
associated body corporate 相联法人团体 %:DH_0  
associated company 相联公司；联属公司 S%sD#0l  
associated corporation 相联法团 |P
>Yf0  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] n@`:"j%s_  
公认会计师公会〔英国〕 /jtU<uX  
Association of Futures Exchange Brokers 香港期货经纪协会 v{T%`WuPRf  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕  s_p\ bl.  
association of underwriters 承保人组织 FVgE^_  
assumption of control 接管 [|&V$  
assurance 担保；保险；转易；转易书 9c}mAg
4  
assurance of interest 权益的转易 a9"1a'  
at 19XX price 按一九ＸＸ年价格计算 KcK,%!>B  
at a discount 按赔价计算；按贴水价格计算；打折扣 >,&@j,?']  
at a premium 按溢价计算；按升水价格计算 o-f;$]yp>  
at call 通知付款；按通知 ==?!z<I.d  
at constant market price 按固定市价计算 |BC/ERms  
at constant price 按固定价格计算 bRhc8#kw)  
at cost 按成本计算 He}uE0^  
at current market price 按当时市价计算；按现时市价计算 p:/#nmC<  
at current price 按当时价格计算；按现时价格计算 &Oxf^x["]  
at factor cost 按要素成本计算；按生产要素成本计算 !L=RhMI  
at money-of-the-day price 按付款当日价格计算 +'@j~\>^yJ  
at or better 按指定或较佳价位〔买卖指令〕 nc.(bb),  
at par 按面值计算；平价 qpCNvhi  
at sight 见票即付 FD+y?UF  
at the close 按收市盘 \?VNr
2  
at the opening 按开市盘 eL`}j9  
attestation 见证；见证条款 C~r(*nr  
at-the-money option 平价期权 A.%MrgOOX  
attorney 受权人；受托代表人 ,?k~>,{3  
attornment 新拥有人承认书 ,*r}23  
attributable profit 可归属利润 z87_/(nu  
attributable share value 可归属股份价值 u51%~  
Auckland Stock Exchange 奥克兰证券交易所 qTA,rr#p0  
auction 拍卖 DA(ur'D  
auctioneer 拍卖商 /p PSo  
audit 审计；核数 TJhzyJ
"t  
Audit Commission 审计署 xaSg'8-  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] .Z0$KQ'iy  
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〕 a*g7uaoP  
audit review 帐目审查 T0Kjnzs  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ?e. Ge0&  
audited account 审计帐目；经审计的帐目 O #  
audited annual account 经审计的周年帐目 !/qQ:k-.  
audited balance sheet 经审计的资产负债表 W~QH"Sq  
auditor 核数师；核数主任；审计师 FB\lUO)U\c  
auditor's certificate 核数师证明书；审计师证明书 jMP!/t :w  
auditor's report 核数师报告；审计师报告 uYu/0fQD  
Aussie bond 澳元债券 %!vgAH4  
austerity budget 紧缩预算 Cr a@  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 \d&/,?,Ey  
Australia All Ordinaries Index 澳洲所有普通股票指数 I/&uiC{l@  
Australian Dollar [AUD] 澳元 z5k9|.hgw  
Australian Options Market 澳大利亚期权市场 Ol@ssm  
Australian Securities Commission 澳洲证券事务监察委员会 t V:oBT*  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 $}TK,/W  
Australian Stock Exchange 澳大利亚证券交易所 XeJ|Z)qZ  
Austrian Schilling [ATS] 奥地利先令 `-J$7)d@  
authentication 认证；鉴证 mx ]a@tu  
authority to purchase 委托购买证；委购书 dTwZ-%  
authorization 认可；核准；授权；授权书 2`ED?F68gH  
authorization by direction 指示授权 {f12&t  
authorization by instruction 指令授权 M< 1rQW'  
authorization by warrant 令状授权 DJGq=*  
authorization of unit trust 单位信托的认可 %_>+K;<  
authorized agent 指定代理人 S Y7'S#  
authorized capital 法定资本 l"ZfgJ}W  
authorized clerk 出市员 uh8+Y%V p  
authorized dealer 认可交易商 |vI1C5e  
authorized financial institution 认可财务机构 \LI 2=J*  
authorized fund 认可基金 KBO{g:"  
authorized fund house 获授权的基金公司；认可基金公司 =ll{M{0Q]!  
authorized institution 认可机构 rRK^vfoJ`  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 v6$ }saTX  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 "4,Zox{^  
authorized insurer 获授权保险人；获认可承保人 Jy?#@/~  
authorized investment 特准投资项目 ]JUb;B;Z  
authorized person 获授权人 [/Figr]  
authorized representative 获授权代表 DsI{*#  
authorized share capital 法定股本 M*xt9'Yd  
automated quotation system 自动报价系统 YM(`E9{h  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] _Cd_i[K[  
自动交易系统〔香港期货交易所有限公司〕 F-g7*  
automatic adjustment mechanism 自动调整机制 YcQ3:i  
automatic adjustment system 自动调整系统 U&\2\z3{  
Automatic Clearing House 自动票据交换所 `Qrrnq  
automatic exchange rates accumulation system 自动化汇率累集系统 v)VhR2d3  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 </%n:<z4  
automatic teller machine [ATM] 自动柜员机 !K~L&.\T  
autopay 自动转帐 j_I  
available assets 可用资产 @
|1/yQgi  
available fiscal reserve 现存财政储备 * I{)8  
available profit 可用利润 )HFl 0[vT  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 TfFuHzZZ  
average 平均；平均数；海损 _Q $D6+  
average basic salary 平均基本薪金 )}KQtkU8:  
average consumer expenditure 平均消费开支；一般消费开支 L 2Z9g`>  
average cost 平均成本 1,/L&_=_A  
average cost of land production 增辟土地平均成本 m$UrY(6d  
average daily turnover 平均每日成交额 {Yp;R  
average daily wage rate 平均每日工资率 HJh9<I  
average expenditure pattern 平均开支模式 Y>N`(  
average growth rate 平均增长率 /P8`)?f~y  
average net fixed assets 固定资产平均净值 DOzJ-uww1  
average of relatives 相对价格平均数 q7VpKfA:M  
average price 平均价格 k\~A\UIYo  
average propensity to consume 平均消费倾向；一般消费倾向 EXrOP]Kl  
average propensity to save 平均储蓄倾向；一般储蓄倾向 AVx 0aj  
average rate 平均率 (ru9Ke%Dx  
average revenue 平均收入；平均收益 ?Ww\D8yV&  
average stock 平均库存；平均存货 qU/,&C  
average yearly rent 平均年租 sY#iGEf  
avoidance of double taxation 避免双重课税 :M%s:,]R  
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 %NI'PXpI  
=h"*1`  
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