一些有用的会计术语(也不知道发的地方对不对)A

A: x?'%  
A share Ａ股；甲类股份 Uc0'XPo3I  
abatement of tax 减税；减扣免税额 Z-a(3&  
ABN AMRO Bank N.V. 荷兰银行 v6\2mc.  
above-the-line expenditure 线上项目支出；经常预算支出 #.YcIR)  
above-the-line receipt 线上项目收入；经常预算收入 B[ ka@z7  
ABSA Asia Limited 南非联合亚洲有限公司 S(h*\we  
absolute change 绝对数值变更 )\Q|}JV  
absolute expenditure 实际开支 ;_5 =g  
absolute guideline figure 绝对准则数字 |qDfFGYf  
absolute interest 绝对权益 _PXo'*j  
absolute order of discharge 绝对破产解除令 jgw'MpQm{  
absolute profit margin 绝对利润幅度 0\nhg5]?  
absolute value 实值；绝对值 _Pi:TxY  
absolutely vested interest 绝对既得权益 bnu0*Zg>  
absorbed cost 已吸收成本；已分摊成本 Ec*7n6~9  
absorption 吸收；分摊；合并 $ _Bu,;
 
absorption rate 吸收率；摊配率；分摊率 <" l;l~Y1  
ACB Finance Limited 亚洲商业财务有限公司 D@W3;T^  
acceptable form of reciprocity 合理的互惠条件 ,r
i--<  
acceptable rate 适当利率；适当汇率 l]y%cJ~$'D  
acceptance agreement 承兑协议 GS
nHxs)  
acceptance for honour 参加承兑 @b\_696.  
acceptor 承兑人；接受人；受票人 %]$p ^m  
acceptor for honour 参加承兑人 6FIoWG"x  
accident insurance 意外保险 |0R%!v(,  
Accident Insurance Association of Hong Kong 香港意外保险公会 :wmf{c  
accident insurance scheme 意外保险计划 {59VS Nl  
accident year basis 意外年度基准 ixHZX<6zYT  
accommodation 通融；贷款 9OT4jAm  
accommodation bill 通融票据；空头票据 ,bp pM  
accommodation party 汇票代发人 MXJ9,U{<C'  
account balance 帐户余额；帐户结余 02#Iip3t  
account book 帐簿 ::R00gd  
account collected in advance 预收款项 7oLf5V1~  
account current book 往来帐簿 [Pc[{(  
account of after-acquired property 事后取得的财产报告 fy>And*  
account of defaulter 拖欠帐目 't?7.#,6O  
account payable 应付帐款 G$|;~'E  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 R{KIkv  
account receivable 应收帐款 9f%y)[ \  
account receivable report 应收帐款报表 :tqm2t  
account statement 结单；帐单；会计财务报表 ~TFYlV  
account title 帐户名称；会计科目 ?&<o_/`-H5  
accountant's report 会计师报告 I&fh  
Accountant's Report Rules 会计师报告规则 /j69NEl  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ME@6.*  
Accounting Arrangements 《会计安排》 $gl<{{  
accounting basis 会计基础 D<3V#Opw  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~& WN)r'4y  
Accounting Circular 《会计通告》 *:tjxC  
accounting class 会计类别 ss
yd8LC#  
accounting date 记帐日期；会计结算日期 M$4=q((0  
accounting for money 款项核算 /`O]etr`d  
Accounting Officer 会计主任 TFYTvUn  
accounting period 会计报告期；会计期 }wOpPN[4  
accounting policy 会计政策；会计方针 %::deV7  
accounting practice 会计惯例 d:<H?~  
accounting principle 会计准则 e
BC%2TF  
accounting record 会计记录 #W%)$k
c  
accounting report 会计报告 vG<pc_ak
 
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <k\H`P
  
Accounting Society of China 中国会计学会 oS#'u1k  
accounting statement 会计报表 =GKS;d#/  
accounting system 会计制度；会计系统 ~@4ZV  
accounting transaction 会计事项；帐务交易 euj8p:+X  
accounting treatment 会计处理 }\u%)uZ  
accounting year 会计年度 8
hKP  
accretion 增值；添加 $~,}yh;  
accrual 应计项目；应累算数目 S2 "=B&,}  
accrual basis 应计制；权责发生制 =0PRAc  
accrual basis accounting 应计制会计；权责发生制会计 bKuj po6  
accrue 应累算；应计 "7yNKO;W  
accrued benefit 应累算利益 M.)}e7  
accrued charges 应计费用 h^A3 0f_x  
accrued cumulative preference share dividend 应累算的累积优先股股息 )jlP cO-  
accrued expenses 应累算费用 _}e7L7B7g  
accrued interest payable 应付利息；应计未付利息 0Ws;|Y
g  
accrued interest receivable 应收利息；应计未收利息 ```d:f  
accrued right 累算权益 7Y32p'  
accruing profit 应累算的利润 |/;U)M  
accumulated fiscal reserve 累积财政储备 v.Xoq  
accumulated profit 累积利润；滚存溢利 \6lh `U  
accumulated reserve 累积储备 ^KkRF":  
accumulation of surplus income 累积收益盈余 -Aa]aDAz68  
acquired assets 既得资产 l@N;sI<O-  
acquisition 收购；购置；取得 Il{^ j6  
acquisition cost 购置成本 (S  k#x
 
acquisition expenses 购置费用 pd4cg?K  
acquisition of 100% interest 收购全部股权 `
l>93A  
acquisition of control 取得控制权 WHUT/:?f  
acquisition of fixed assets 购置固定资产 jow7t\wk  
acquisition of shell “买壳” aqs%m (  
acquisition price 收购价 >*dQqJI  
act of God 天灾 !TP6=ks  
acting partner 执事合伙人 ?wd|G4.Vo  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >[ug zJ  
active partner 积极参与的合伙人 P</s)"@  
active trading 交投活跃 1$$37?FE  
actual circulation 实际流通 W.A1m4l58R  
actual cost 实际成本 iOT)0@f'  
actual expenditure 实际开支；实际支出 V43nws"4  
actual income 实际入息；实际收入；实际收益 mEoA#U  
actual market 现货市场 |9>*$Fe"  
actual price 现货价；实际价格 }A{_L6qx  
actual profit 实际利润 ]7a;jNQu  
actual quotation 实盘；实际价位；实际报价 :GQUM6  
actual year basis 按实际年度计算 izCaB~{/  
actuals 实货 XQ]`&w
(  
actuarial investigation 精算调查 wms1IV%;  
actuarial principle 精算原则 <rNtY,  
actuarial report 精算师报告 n0_B
(997*  
Actuarial Society of Hong Kong 香港精算学会 Hu[
]h]  
actuarial valuation 精算师估值 [ S5bj]D  
actuary 精算师 z@zD .  
ad referendum agreement 暂定协议；有待覆核的协定 wL;]1&Qq  
ad valorem duty 从价税；按值征税 Bwjg#1E  
ad valorem duty system 从价税制 MDk*j,5V  
ad valorem fee 从价费 Dy su{rL  
ad valorem tariff 从价关税 |K%}}g[<e;  
additional allowance 额外免税额 EYG"49 c  
additional amount for unexpired risk 未过期风险的额外款额 2G?$X
?  
additional assessable profit 补加应评税利润 Vu}806kB  
additional assessment 补加评税 tJ"az=?  
additional commitment 额外承担 XdpF&B&K7Q  
additional commitment vote 额外承担拨款 o,CBA;{P  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 hp*<x4%*a"  
additional dependent parent allowance 供养父母额外免税额 rJu[N(2k  
additional provision 额外拨款 "Nbos.a]5  
additional stamp duty 附加印花税 NS@{~;#R  
additional tax 补加税罚款；补加税款 sGSsUO:@j;  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,'~#Ch  
adjudged bankrupt 被裁定破产 8Jr1_a  
adjudicated bankrupt 裁定破产人 UR}kB&t  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 K"L_`.&Q  
adjudication of bankruptcy 裁定破产；宣告破产 [[w2p  
adjudication of insolvency 裁定无力偿还债务 G]4OFz+  
adjusted actual 经调整的实数；调整后的实数 i3\~Qj;1  
adjusted current assets 经调整的流动资产；调整后的流动资产 u)v$JpNE  
adjusted figure 经调整的数字；调整后的数额 7,*%[#-
HE  
adjusted liabilities 经调整的负债；调整后的负债 B| tzF0;c  
adjusted loss 经调整的亏损；调整后的亏损 p#bhz5&/  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 -ui<E?v  
adjusted profit 经调整的利润；调整后的利润 Nsn~@.UuSW  
adjusted surplus 经调整的盈余额；调整后的盈余额
Z'Q*L?E8M  
adjusted value 经调整的价值；调整后的价值 vIVr@1S  
adjustment 调整；修订；理算〔保险〕 '<7S^^ax  
adjustment centre 调剂中心 H-(q#?:  
adjustment lag 调整过程的时间差距；调整时差 ]*3:DU  
adjustment mechanism 调整机制 +dw!:P&  
adjustment of loss 亏损调整 d8E,o7$m  
adjustment process 调整过程；调整程序 dAL3.%  
adjustment range 调整幅度 pj!:[d  
administered exchange rate 受管制汇率 H8f]}  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 hL!QLiF:  
administration expenses 行政费用 !,Nwts>m  
administration fee 手续费；行政费 h
0Ee?=  
administration in bankruptcy 破产管理 @A{m5
h  
administration order 遗产管理令 OQScW2a&  
administrator 管理人；遗产管理人 rA1
qSG~c  
administrator of the estate 遗产管理人 .'1SZe7O  
admission of debt 债项承认书 ',{7%G9  
admission of proof 接纳债权证明 xx }GOY.J  
advance 放贷款项；垫付款项；预支款项；预付款项 M
4KWN'  
advance account 暂支帐目；预付款帐户 v$Uhm</|19  
advance compensation 预付补偿金 02\JzBU  
advance from shareholder 股东垫款 __I/F6{ 9V  
advance pending reimbursement 预支以待日后付还 3F+Jdr'  
advanced economy 先进经济体系 3~Qd)j"<  
advancement 预付；预付财产 >$H|:{D  
advances warrant 垫款令 =P`~t<ajB  
advancing 贷出 88lxHoPV  
adverse balance 逆差 "NzD1k6.L  
adverse exchange 逆汇 }$kQs!#  
advertisement addressed to shareholders 在报章刊登的致股东通告 +}@8p[`)  
advice for collection 托收通知书 iev>9j  
advice of drawing 提款通知书；汇票通知书 bk<FL6z z  
advice of payment 付款通知 ys'T~Cs  
Advisory Committee [Securities and Futures Commission] E4i0i!<z  
谘询委员会〔证券及期货事务监察委员会〕 3s*(uS(  
Advisory Committee on Diversification 经济多元化谘询委员会 .Cz %:%9  
affidavit 誓章；遗产申报誓章 ;o-yQmdh  
affidavit of no receipt 述明无收款的誓章 z0bJ?~w,  
affiliate 联号；联营公司；附属公司 %gd(wzco  
affiliated company 附属公司；联号；联营公司 VDGCWg6z  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 L]d-33.c!H  
affordability 负担能力 7N=-Y>$X  
African Development Bank [AfDB] 非洲开发银行 @|\R}k%(  
after-acquired property 事后取得的财产 Hkd^-=]]no  
after-hours dealing 市后交易 RJ4. kt  
after-tax profit 税后盈利；税后利润；税后溢利 +jP~s  
agency agreement 代理协议 tPfFqqT  
agency expenses 代理机构的开支 JC#>Td  
agency fee 代理费 r0]4=6U  
Agency Law 《代理法》 $uDqqG(^  
agent 代理人；承销人 <F=9*.@D  
agent of company 公司代理人 %rkk>m  
agent's fee 代理人费；经纪费 +q<B.XxkA  
aggregate 总计；总数；总体数字 )|bC^{kH!l  
aggregate amount 总款额；总额 kA wNly  
aggregate assets and liabilities 总体资产与负债 :dI\z]Y(  
aggregate at constant price 按固定价格计算的总体数字 >~nF=  
aggregate demand 总需求 %9v@0}5V  
aggregate gross position 总持仓量 qMYe{{r  
aggregate limit 总限额 Q{g;J`Z)p  
aggregate of salaries tax 合计薪俸税 O) atNE  
aggregate performance 总体表现；总体业绩 .TJEUK  
aggregate supply 总体供应 t.Nb?/  
aggregate surplus 总盈余 ?sz)J3  
aggregate total 整体总额 `D$JvN  
aggregate value 总值；合计价值 %@"!8Y(j  
aggregated basis 合计基准 !h[VUg_8  
aggregated net chargeable income 合计应课税入息实额 tWeFEVg  
aggregation 合并计算；合计；总和 KhbY
r$  
aggregation of incomes of husband and wife 夫妇入息合并计算 {'En\e  
aggregation of property 财产的总和 e4>"92hX  
agio 差价；贴水 \55VqGyxu9  
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》
@%ip7Y]e  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment cTTW06^  
《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》 4QOEw-~w&s  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ~@ jY[_  
《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》 wIB`%V  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment d?AlI  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 eB>s=}|  
agreement for a settlement 授产协议 sZ,Y60s8a  
agreement for assignment 转让协议 %WTEv?I{Ga  
agreement for sale 售卖协议；买卖协议 8lF\v/vN  
agreement for sale and purchase 买卖协议 (Rt7%{*  
agreement for the payment of interest 支付利息协议 Et
bnE*S  
agreement for the repayment of money 还款协议 t\P<X^d%  
agreement of reinsurance 再保险协议
X$%4$  
Agricultural Bank of China 中国农业银行 RlT3Iz;  
air passenger departure tax 飞机乘客离境税 bV8g|l-4(  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 g V5zSudW  
airport tax 机场税 )
^||\G  
alcohol duty 酒精税 yz8mP3"c:o  
alienation 让与；让渡；转让 y[B>~m8$  
alimony 生活费；赡养费 Twn4
lG4~  
All Ordinaries Index [AOI] 所有普通股指数 /~*_x=p:  
all risks 全险；综合险 3(TsgP>`  
All Sales Record for Stock Market 《股票市场成交报告》 2(5ebe[
 
Allied Capital Resources Limited 新联财务有限公司 r
c&%m  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 JSh.]j<bJL  
allocation letter 拨款信件 kmzH'wktt  
allocation of fund 分配款项；预留款项 z[`@}}Q  
allocation of profit 利润分配；溢利分配 v8AS=sY4r  
allocation warrant 拨款令 8-<:
i  
allotment 分配；配股 4_Dp+
^JF  
allotment notice 股份配售通知；配股通知 SBA
?^T  
allotment of shares 股份分配 @(r/dZc  
allowable 可获宽免；免税的 U9b?i$  
allowable business loss 可扣除的营业亏损 p<=$&*  
allowable expenses 可扣税的支出 lHgs;>U$  
allowance 免税额；津贴；备抵；准备金 &0f5:M{P  
allowance for debts 债项的免税额 ;M"9$M'  
allowance for depreciation by wear and tear 耗损折旧免税额 n; {76Q  
allowance for funeral expenses 殡殓费的免税额 : ]C~gc  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (#+^&1  
allowance for repairs and outgoings 修葺及支出方面的免税额 TB0 5?F  
allowance to debtor 给债务人的津贴 (5]}5W*  
alteration of capital 资本更改 vWAL^?HUP  
alternate trustee 候补受托人 )GHq/:1W  
amalgamation 合并 pK0"%eA  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ZP
{*.]Qu  
ambit of charges 征税范围；收费范围 8OgLn?"P  
amended valuation 经修订的估值 5\z`-)  
American Commodities Exchange 美国商品交易所 |i++0BU  
American Express Bank Limited 美国运通银行 a+n0|CvF  
American Stock Exchange 美国证券交易所 -'6Dg  
amortization 摊销 eJg8,7WC  
amount due from banks 存放银行同业的款项 82l~G;.n3  
amount due from banks abroad 存放海外银行同业的款项 O%bEB g  
amount due from holding companies 控股公司欠款 d3xmtG {i  
amount due from local banks 存放本港银行同业的款项 #\=FO>  
amount due to banks 银行同业的存款 %7|9sQ:  
amount due to banks abroad 海外银行同业的存款 50X([hIr  
amount due to holding companies 控股公司存款 \-g)T}g,I  
amount due to local banks 本港银行同业的存款 z<Nfm  
amount due to outport banks 外埠银行同业的存款 A}l3cP; `#  
amount for note issue 发行纸币的款额 kGl~GOB a  
amount of bond 担保契据的款额 /'/Xvm3  
amount of consideration 代价款额 PUUwv_  
amount of contribution 供款数额 \kZ?
 
amount of indebtedness 负债款额 nR*ryv  
amount of principal of the loan 贷款本金额 %KLpig  
amount of rates chargeable 应征差饷数额 w(L4A0K[  
amount of share capital 股本额  qi^7  
amount of sums assured 承保款额 ;=MU';o  
amount of variation 变动幅度 J\b^)  
amount of vote 拨款数额 nlc "c5;jh  
amount payable 应付款额 vw9@v`k  
amount receivable 应收款额 iUN Ib
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 F'21jy&  
analysis 分析 NPp;78O0[  
ancillary risk 附属风险 JJN.ugT}1  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;>Ib^ov  
annual accounting date 年结日期 tVN  
annual allowance 每年免税额；年积金；年度津贴；年津 ]Gsv0Xk1  
annual balance 年度余额 , K~}\CR  
annual disposable income 每年可动用收入 1n;0?MIZ  
annual estimates 周年预算 C&
(N I  
annual fee 年费 =%TWX[w  
annual general meeting 周年大会 FOE4>zE  
annual growth rate 年增率；每年增长率 &O
H={Au  
annual long-term supplement 长期个案每年补助金 I=`U7Bis"  
annual pensionable emolument 可供计算退休金的年薪 e w$B)W  
annual report 年报 _uy44;zq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3[Qxd{8r  
annual return 周年报表；周年申报表；每年报税表格 yPb"V  
Annual Return Rules 《周年报表规则》 GjvOM y  
annual review of consumer prices 每年消费物价回顾 #Lh;CSS  
annual roll-forward basis 逐年延展方式 L0TFo_  
annual salary 年薪 <Zmg#  
annual statement 年度报表；年度决算表 '-Vt|O_Q  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 x??+~$}\*-  
annuitant 年金受益人 Rl?_^dPx  
annuity 年金 tEvut=k'  
annuity contract 年金合约 vN;N/mL  
annuity on human life 人寿年金 86=}ZGWd  
antecedent debt 先前的债项 ,is3&9  
ante-dated cheque 倒填日期支票 TrEu'yxy8*  
anticipated expenditure 预期开支 }C"%p8=HM  
anticipated net profit 预期纯利 {k TEHe  
anticipated revenue 预期收入 {EB;h\C  
anti-inflation measure 反通货膨胀措施 ?]_$Dcmx  
anti-inflationary stance 反通货膨胀立场 "jKY1*?  
apparent deficit 表面赤字 t%/&c::(6  
apparent financial solvency 表面偿债能力 |4;Fd9q^m  
apparent partner 表面合伙人 IL#"~D?
  
application for personal assessment 个人入息课税申请书 }HYbS8'  
application of fund 资金应用 3
Ei#q+7  
application to release as liquidator and to destruct the books of accounts and documents P64PPbP  
申请免除清盘人职务及毁灭帐簿与文件 pP&7rRhw  
appointed actuary 委任精算师 J?"B%B5c  
appointed auditor 委任核数师；委任审计师 K7_UP&`=J  
appointed trustee 委任的受托人 P^~yzI  
appointer 委任人 %}SrL*  
apportioned pro rata 按比例分摊 S6Q  
apportionment 分配；分摊 vxBgGl  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6,8h]?u.  
apportionment formula 分摊方程式 _$E6P^AQ  
apportionment of estate duty 遗产税的分摊 |.: 
q  
appraisal 估价；评估 r,73C/*&/  
appreciable growth 可观增长 'x#~'v
*  
appreciable impact 显着影响 i+ ?^8#  
appreciable increase 可观增长 nV|EQs4(  
appreciation 增值；升值 oq
Xg  
appreciation against other currencies 相对其他货币升值 {BN#h[#B{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 S6DKREO  
appreciation tax 增值税 TQF| a\M'  
appropriation 拨款；拨用；拨付 UERLtSQ  
appropriation account 拨款帐目 ~w+c8c8pW  
Appropriation Bill 拨款法案 ZPLm]I\]  
appropriation-in-aid system 补助拨款办法 y%cP1y)  
approved assets 核准资产 g wRZ%.Cn  
approved basket stock 认可一篮子证券 ,]F,Uu_H7  
approved budget 核准预算 R B  
approved charitable donation 认可慈善捐款 i>`%TW:g  
approved charitable institution 认可慈善机构 ^}=,g  
approved currency 核准货币；认可货币 ,?%Zc$\LW  
approved estimates 核准预算 >1Ibc=}g  
approved estimates of expenditure 核准开支预算 N#_H6TfMG  
approved overseas insurer 核准海外保险人 j_?FmX _  
approved overseas trust company 核准海外信托公司 eu-*?]&Di  
approved pooled investment fund 核准汇集投资基金 %YscBG  
approved provident fund scheme 认可公积金计划 97*p+T<yp  
approved provision 核准拨款 A|4[vz9>H  
approved redeemable share 核准可赎回股份 -uG+BraI  
approved regional stock 认可地区性证券 $qnZl'O>  
approved retirement scheme 认可退休金计划 O,f?YJ9S  
approved subordinated loan 核准附属贷款 j</: WRA`]  
arbitrage 套戥；套汇；套利 N=}A Z{$  
arbitrageur 套戥者；套汇者 zwjgE6  
arbitrary amount 临时款项 aB&&YlR=n<  
arrangement 措施；安排；协定 UB@+ck  
arrears 欠款 +I|vzz`ZVr  
arrears of pay 欠付薪酬 R__OP`!  
arrears of revenue 逾期未收税款；逾期未收的帐项 Ow,w$0(D  
articles of association 组织章程；组织细则；组织章程细则 ea 'D td  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }&J q}j  
ascertainment of profit 确定利润 'zTLl8P  
"Asia Clear" “亚洲结算系统” dUZ ,m9u  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 <\^8fn  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 VY4yS*y  
Asian Development Fund [ADF] 亚洲发展基金 `Ggbi4),  
Asian dollar bond 亚洲美元债券 sUQ@7sTj  
Asian dollar market 亚洲美元市场 hHnYtq  
Asian dollar rate 亚洲美元利率 !pX>!&sb  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 '\iCP1>+S  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "+G8d'%YV  
asked price 沽盘；喊价；索价；卖方报价 !Wnb|=j  
assessable income 应评税入息 
G_,jgg7  
assessable loss 应评税亏损 -FaJ^CN~  
assessable profit 应评税利润 }K|oicpUg  
assessable value 应评税值 p<"mt]  
assessed profit 估定利润 XW]tnrs  
assessed value 经评估价值 %*}(}~  
assessment 评税；评定；估价；评税单 Ad_hKO  
assessment number 评税编号；估价编号 zK@@p+n_#.  
assessment of additional tax 补加税评税 yY q,*<G  
assessment of performance 业绩评估；实绩评价 U>N1Od4vTO  
Assessor 评税主任 VMWf>ZU  
asset price bubbles 资产价格泡沫  2JBR)P  
asset-backed securities 具资产保证的证券 vr=#3>  
assets accretion 资产增值 X
'iWJ8  
assets and liabilities 资产与负债 .?$gpM?i  
assets betterment statement 资产递增表；资产改进表 0L52#;?Si"  
assets lending 实物放款；有抵押贷款 C?eH]hkZ3  
assets of the company passing on the death 死者去世时转移的公司资产 /j.9$H'y  
assets pledged as security for liabilities 用作负债抵押的资产 +6+i!Sip  
assets portfolio 资产投资组合 oOFVb5qoFU  
assets price 资产价格 I; rGD^  
assets quality 资产质素 WH^%:4  
assets realization 资产变现 TM%%O :3  
assets refinancing arrangement 资产再集资安排 }N52$L0[  
assets securitization 资产证券化 RZTiw^  
assets situated outside Hong Kong 在香港以外地方的资产 ;aVZ"~a+\  
assets stripping 削减资产；拆卖资产 )8ZH-|N`!E  
assets value 资产值 dSHDWu&  
assignee 承让人 TB31- ()  
assignment 转让；转让书；转让契 ZbKg~jdF  
assignment of interest 权益转让 $[ *w"iQ  
assignment of letters patent and trade mark 专利证书及商标转让 ;!Fn1|)  
assignment of property 物业转让；物业转让书 G' 1'/  
assignment right 转让权 ^S; -fYW2  
assignor 转让人 R=\IEqqsi  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 6ik$B  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 j1<Yg,_.p  
associate member 附属会员 &UFZS94@r  
associated body corporate 相联法人团体 g<qaXv  
associated company 相联公司；联属公司 {oL>1h,%3?  
associated corporation 相联法团 1|:KQl2q  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Q/Rqa5LI:  
公认会计师公会〔英国〕  rPm x  
Association of Futures Exchange Brokers 香港期货经纪协会 ?e?!3Bx;EM  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 m]&SNz=  
association of underwriters 承保人组织 |N]XJ)?  
assumption of control 接管 /$%%s=@IL  
assurance 担保；保险；转易；转易书 y
f,z$CR  
assurance of interest 权益的转易 -nwypu  
at 19XX price 按一九ＸＸ年价格计算 Vjpy~iP4B  
at a discount 按赔价计算；按贴水价格计算；打折扣 N$tGQ@  
at a premium 按溢价计算；按升水价格计算 NxILRKwO  
at call 通知付款；按通知 ~.|_RdN  
at constant market price 按固定市价计算 RM/ 0A|  
at constant price 按固定价格计算 0*v2y*2V  
at cost 按成本计算 $:^td/p J  
at current market price 按当时市价计算；按现时市价计算 ,]D,P  
at current price 按当时价格计算；按现时价格计算 6S{l'!s'  
at factor cost 按要素成本计算；按生产要素成本计算 ugBCBr  
at money-of-the-day price 按付款当日价格计算 HVAYPerH  
at or better 按指定或较佳价位〔买卖指令〕 (h `V+  
at par 按面值计算；平价 ;FEqe49  
at sight 见票即付 K)P%;X  
at the close 按收市盘
t#yuOUg  
at the opening 按开市盘 h@BY]80  
attestation 见证；见证条款 Xwtqi@zlE  
at-the-money option 平价期权 v` r:=K  
attorney 受权人；受托代表人 FGkVqZ Y2?  
attornment 新拥有人承认书 e#q}F>/L  
attributable profit 可归属利润 *K;~!P  
attributable share value 可归属股份价值 J~- 4C)  
Auckland Stock Exchange 奥克兰证券交易所 "Yy n/  
auction 拍卖 eV~goj  
auctioneer 拍卖商 DaVa}  
audit 审计；核数 F:ELPs4"  
Audit Commission 审计署 
T]$U""  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] zW nR6*\  
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〕 b`_Q8 J  
audit review 帐目审查 WEpoBP CL  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 )`}:8y?  
audited account 审计帐目；经审计的帐目 -K$)DvV^(E  
audited annual account 经审计的周年帐目 J=yT
bSN\v  
audited balance sheet 经审计的资产负债表 Xm&L BX  
auditor 核数师；核数主任；审计师 tnIX:6  
auditor's certificate 核数师证明书；审计师证明书 |cY`x(?yP  
auditor's report 核数师报告；审计师报告 9!tW.pK5  
Aussie bond 澳元债券 p4)Q&k!  
austerity budget 紧缩预算 ?%kV?eu'  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 S[QrS7  
Australia All Ordinaries Index 澳洲所有普通股票指数 )}ROLe  
Australian Dollar [AUD] 澳元 ~{gqsuCCL  
Australian Options Market 澳大利亚期权市场 Wez5N  
Australian Securities Commission 澳洲证券事务监察委员会 =Runf +}  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Rva$IX^]  
Australian Stock Exchange 澳大利亚证券交易所 ]R? 4{t4  
Austrian Schilling [ATS] 奥地利先令 F5#YOck&,  
authentication 认证；鉴证 "h ^Z  
authority to purchase 委托购买证；委购书 $]8Q(/mbK  
authorization 认可；核准；授权；授权书 FgI3   
authorization by direction 指示授权 ?hM64jI|  
authorization by instruction 指令授权 3ANQaUC  
authorization by warrant 令状授权 1&$ nVQ  
authorization of unit trust 单位信托的认可 *owU)  
authorized agent 指定代理人 ;=UsAB]  
authorized capital 法定资本 u2[w#  
authorized clerk 出市员 l@:0e]8|o  
authorized dealer 认可交易商 .{
KVMc  
authorized financial institution 认可财务机构 >OK^D+v"j  
authorized fund 认可基金 E~:x(5'%d  
authorized fund house 获授权的基金公司；认可基金公司 Q5_o/wk  
authorized institution 认可机构 '%`:+
]!  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -`t^7pr  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 i 3SHg\~Z  
authorized insurer 获授权保险人；获认可承保人 >"<Wjr8W!$  
authorized investment 特准投资项目 EZ`{
Wnbq  
authorized person 获授权人 y)gKxRaCS  
authorized representative 获授权代表 r"R#@V\'1b  
authorized share capital 法定股本 n-OL0$Xu  
automated quotation system 自动报价系统 u~-8d;+?y  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] BF<ikilR  
自动交易系统〔香港期货交易所有限公司〕 I!?}jo3  
automatic adjustment mechanism 自动调整机制 <"|,"hA  
automatic adjustment system 自动调整系统 /FJu)H..U  
Automatic Clearing House 自动票据交换所 = 9]~yt  
automatic exchange rates accumulation system 自动化汇率累集系统
\'bzt"f$j  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 -D$8  
automatic teller machine [ATM] 自动柜员机 C2Tyoza  
autopay 自动转帐 >e"#'K0?\  
available assets 可用资产 t<viX's  
available fiscal reserve 现存财政储备 baK$L;Xo:  
available profit 可用利润 ^v`\x5"Vp  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Z)aUt Srf  
average 平均；平均数；海损 7Rt9od< )!  
average basic salary 平均基本薪金 ^a1^\X.~  
average consumer expenditure 平均消费开支；一般消费开支 Y.r+wc]  
average cost 平均成本 (ICd}  
average cost of land production 增辟土地平均成本 f`=-US  
average daily turnover 平均每日成交额 ^]-6u:J!  
average daily wage rate 平均每日工资率 {,~3.5u   
average expenditure pattern 平均开支模式 igR";OQk  
average growth rate 平均增长率 ;BIY^6,7e  
average net fixed assets 固定资产平均净值 j ?(&#  
average of relatives 相对价格平均数 #?9;uy<j.q  
average price 平均价格 `^Em&6!!  
average propensity to consume 平均消费倾向；一般消费倾向 7VFLJrt  
average propensity to save 平均储蓄倾向；一般储蓄倾向 hFl^\$Re  
average rate 平均率 MFAH%Z$  
average revenue 平均收入；平均收益 )/?$3h;  
average stock 平均库存；平均存货 kq,ucU%>p  
average yearly rent 平均年租 r? E)obE  
avoidance of double taxation 避免双重课税 }@+:\   
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 ;P%1j|7  
F%D.zvKN  
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