一些有用的会计术语(也不知道发的地方对不对)A

A: \4roM1&[  
A share Ａ股；甲类股份 p)w{}@%r  
abatement of tax 减税；减扣免税额 8PwPI
%Pb  
ABN AMRO Bank N.V. 荷兰银行 J#*R]LU|  
above-the-line expenditure 线上项目支出；经常预算支出 |n+ `t?L^  
above-the-line receipt 线上项目收入；经常预算收入 ~U`|+ 5  
ABSA Asia Limited 南非联合亚洲有限公司 'v'=t<wgl  
absolute change 绝对数值变更 ,NoWAmv  
absolute expenditure 实际开支 iE=:}"pI"  
absolute guideline figure 绝对准则数字 NM&R\GI  
absolute interest 绝对权益 &xMQ  
absolute order of discharge 绝对破产解除令 \s">trXwX  
absolute profit margin 绝对利润幅度 W#lt_2!j  
absolute value 实值；绝对值 fW8whN  
absolutely vested interest 绝对既得权益 rEG!A87Zz  
absorbed cost 已吸收成本；已分摊成本 Eaw
tT  
absorption 吸收；分摊；合并 PHQ99&F1  
absorption rate 吸收率；摊配率；分摊率 8I,/ysT:  
ACB Finance Limited 亚洲商业财务有限公司 X UcM~U-  
acceptable form of reciprocity 合理的互惠条件 G=qT{c8Q  
acceptable rate 适当利率；适当汇率 tboc7Hor4  
acceptance agreement 承兑协议 =y WHm  
acceptance for honour 参加承兑 1i:Q %E F  
acceptor 承兑人；接受人；受票人 n`2LGc[rP  
acceptor for honour 参加承兑人 TC^fyxq  
accident insurance 意外保险 T+~ _D  
Accident Insurance Association of Hong Kong 香港意外保险公会 mM
)d`br  
accident insurance scheme 意外保险计划 YKG}4{T  
accident year basis 意外年度基准 !S5_+.U#  
accommodation 通融；贷款 R\,qL-Br  
accommodation bill 通融票据；空头票据 A_JNj8<6r  
accommodation party 汇票代发人 w>uo-88  
account balance 帐户余额；帐户结余 ZRLS3*`  
account book 帐簿 h$rk]UM/Q  
account collected in advance 预收款项 w@&(=C  
account current book 往来帐簿 AG(Gtvw  
account of after-acquired property 事后取得的财产报告 wl:[Ad
 
account of defaulter 拖欠帐目 1h#UM6  
account payable 应付帐款 lko k2  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 $7'Kc
G  
account receivable 应收帐款 mVdg0  
account receivable report 应收帐款报表 p|o?nI  
account statement 结单；帐单；会计财务报表 gWpG-RL0  
account title 帐户名称；会计科目  T6N~L~J  
accountant's report 会计师报告 `CF.-Vl3J#  
Accountant's Report Rules 会计师报告规则 +o^sm'$  
accounting and auditing procedure 会计与审计程序；会计与核数程序 {2
MS,
Ua{  
Accounting Arrangements 《会计安排》 'NDDj0Y  
accounting basis 会计基础 31=vUS  
accounting by Official Receiver 破产管理署署长呈交的帐目 .[8g6:>  
Accounting Circular 《会计通告》 u$V8fus0  
accounting class 会计类别 nh?~S`  
accounting date 记帐日期；会计结算日期 fMZzR|_18  
accounting for money 款项核算 [3fmhc  
Accounting Officer 会计主任 l~*D jr~  
accounting period 会计报告期；会计期 N/i {j.=  
accounting policy 会计政策；会计方针 o`<ps$yT  
accounting practice 会计惯例 z<,rE  
accounting principle 会计准则 yjj)+eJ(Q  
accounting record 会计记录 $|pD}  
accounting report 会计报告 ~e#QAaXD#5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Q]<6i  
Accounting Society of China 中国会计学会 "6zf-++%  
accounting statement 会计报表 \1mTKw)S  
accounting system 会计制度；会计系统 r0/o{Y|l6  
accounting transaction 会计事项；帐务交易 *zTEK:+_  
accounting treatment 会计处理 SWPb=[WEz  
accounting year 会计年度 {axMS yp;  
accretion 增值；添加 G+zIh}9  
accrual 应计项目；应累算数目 FCA]zR1  
accrual basis 应计制；权责发生制 gL}x|Q2`  
accrual basis accounting 应计制会计；权责发生制会计 }Z3+z@L  
accrue 应累算；应计 ISALR{Aq  
accrued benefit 应累算利益 rugR>&mea  
accrued charges 应计费用 w!~85""  
accrued cumulative preference share dividend 应累算的累积优先股股息 &NB"[Mm:@  
accrued expenses 应累算费用 L|N[.V9  
accrued interest payable 应付利息；应计未付利息 q$BS@   
accrued interest receivable 应收利息；应计未收利息 6
8,(+vkB  
accrued right 累算权益 gO
,2:,  
accruing profit 应累算的利润 x>m=n_  
accumulated fiscal reserve 累积财政储备 ?fmW'vs  
accumulated profit 累积利润；滚存溢利 L+J)  
accumulated reserve 累积储备 B96"|v$  
accumulation of surplus income 累积收益盈余 ] R-<v&O  
acquired assets 既得资产 UTph(U#  
acquisition 收购；购置；取得 n06Jg+  
acquisition cost 购置成本 B[B(=4EzMP  
acquisition expenses 购置费用 To@77.'  
acquisition of 100% interest 收购全部股权 6BIr{SY  
acquisition of control 取得控制权 =%ZR0cWPoI  
acquisition of fixed assets 购置固定资产 9G=H
G={  
acquisition of shell “买壳” D;QV`Z%I  
acquisition price 收购价 v!77dj 6I  
act of God 天灾 WpPI6bd  
acting partner 执事合伙人 MMS#Ci=Lj  
active market 买卖活跃的市场；交投畅旺的市场；旺市 URb  
active partner 积极参与的合伙人 [&h%T;!Qii  
active trading 交投活跃 1J @43>u{  
actual circulation 实际流通 :elTqw>pn  
actual cost 实际成本 7zEpuw  
actual expenditure 实际开支；实际支出 NQqq\h  
actual income 实际入息；实际收入；实际收益 Q3|I.I e  
actual market 现货市场 lJ/{.uK  
actual price 现货价；实际价格 $mLiEsJ  
actual profit 实际利润 v7@O ,%  
actual quotation 实盘；实际价位；实际报价 BOf)27)  
actual year basis 按实际年度计算 IM$I=5ye  
actuals 实货
C3GI?|b  
actuarial investigation 精算调查 +3%i7  
actuarial principle 精算原则 )*T<s  
actuarial report 精算师报告 /o]j  
Actuarial Society of Hong Kong 香港精算学会 Jl|^  
actuarial valuation 精算师估值 ruK,Z,3Q  
actuary 精算师 fgE
Mn;  
ad referendum agreement 暂定协议；有待覆核的协定 ;/|3U7{c  
ad valorem duty 从价税；按值征税 `R{ ZED l'  
ad valorem duty system 从价税制 7$jO3J  
ad valorem fee 从价费 RuuXDuu:VL  
ad valorem tariff 从价关税 Zg~6  
additional allowance 额外免税额 EGIwqci:  
additional amount for unexpired risk 未过期风险的额外款额 @(_f}SgfE  
additional assessable profit 补加应评税利润 |?Bb{Es  
additional assessment 补加评税 A.
@
Af+  
additional commitment 额外承担 rJqRzF{|P6  
additional commitment vote 额外承担拨款 >S=,ype~G  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9d1 Gu"  
additional dependent parent allowance 供养父母额外免税额 7UA|G2Zr  
additional provision 额外拨款 j3yz"-53e  
additional stamp duty 附加印花税 ZK8I f?SD  
additional tax 补加税罚款；补加税款 rN5;W  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 JwMFu5@  
adjudged bankrupt 被裁定破产 >$dkA\&p  
adjudicated bankrupt 裁定破产人 k:k!4  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 )'Yoii{dSU  
adjudication of bankruptcy 裁定破产；宣告破产 IWD21lS  
adjudication of insolvency 裁定无力偿还债务 %2t#>}If!  
adjusted actual 经调整的实数；调整后的实数 FST}:*dOe5  
adjusted current assets 经调整的流动资产；调整后的流动资产 nH -1,#`g  
adjusted figure 经调整的数字；调整后的数额 &nX,)"  
adjusted liabilities 经调整的负债；调整后的负债 =as\Tp#d  
adjusted loss 经调整的亏损；调整后的亏损 t?404  
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 Xsit4Ma  
adjusted profit 经调整的利润；调整后的利润 4[^lE?+  
adjusted surplus 经调整的盈余额；调整后的盈余额 c0M>CaKD  
adjusted value 经调整的价值；调整后的价值 J0a#QvX!  
adjustment 调整；修订；理算〔保险〕 "Ir.1FN  
adjustment centre 调剂中心 Zk#?.z}  
adjustment lag 调整过程的时间差距；调整时差 >HlQ+bl$xw  
adjustment mechanism 调整机制 ;?'=*+'>  
adjustment of loss 亏损调整 oYNp0Hc  
adjustment process 调整过程；调整程序 iz pFl@WS  
adjustment range 调整幅度 j~:N8(=  
administered exchange rate 受管制汇率 lM'yj}:~  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 PquATAzQA  
administration expenses 行政费用 @E5}v  
administration fee 手续费；行政费 KXTx{R  
administration in bankruptcy 破产管理 h<ULp&g  
administration order 遗产管理令 WA&&*
ae5`  
administrator 管理人；遗产管理人 Owz.C_{)  
administrator of the estate 遗产管理人 b1NB:  
admission of debt 债项承认书 %*`yd.L0W  
admission of proof 接纳债权证明 %V&I${z  
advance 放贷款项；垫付款项；预支款项；预付款项 Vj{}cL"MR  
advance account 暂支帐目；预付款帐户 9}DF*np`G  
advance compensation 预付补偿金 <<:a>)6\  
advance from shareholder 股东垫款 #ZS8}X*S  
advance pending reimbursement 预支以待日后付还 ZUxlk+o9d  
advanced economy 先进经济体系 !ii'hwFm$  
advancement 预付；预付财产 oHI/tS4 _  
advances warrant 垫款令 </B5^}  
advancing 贷出 Jb4A!g5C  
adverse balance 逆差 UZq1qn@+  
adverse exchange 逆汇 *)H&n>"e  
advertisement addressed to shareholders 在报章刊登的致股东通告 Vn1hr;i]  
advice for collection 托收通知书 Wr+1G 8  
advice of drawing 提款通知书；汇票通知书 d[Lr`=L;  
advice of payment 付款通知 ,)
JSXo  
Advisory Committee [Securities and Futures Commission] 7TN94@kCF  
谘询委员会〔证券及期货事务监察委员会〕 t4E=  
Advisory Committee on Diversification 经济多元化谘询委员会 WJN}d-S=^  
affidavit 誓章；遗产申报誓章 h]z>H~.<*  
affidavit of no receipt 述明无收款的誓章 Jxy94y*  
affiliate 联号；联营公司；附属公司 +m8gS;'R4  
affiliated company 附属公司；联号；联营公司 N>J"^GX  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ~0~f  
affordability 负担能力 m;]glAtt  
African Development Bank [AfDB] 非洲开发银行 ,J0BG0jB^u  
after-acquired property 事后取得的财产 :5M7*s)e16  
after-hours dealing 市后交易 xHMbtY  
after-tax profit 税后盈利；税后利润；税后溢利 K@PQLL#yJp  
agency agreement 代理协议 (`&`vf  
agency expenses 代理机构的开支 xjDV1Xf*  
agency fee 代理费 U|HF;L  
Agency Law 《代理法》 /2\%X`]<  
agent 代理人；承销人 g~AOKHUP  
agent of company 公司代理人 6Wabw:  
agent's fee 代理人费；经纪费 4z##4^9g  
aggregate 总计；总数；总体数字 w 9mi2=  
aggregate amount 总款额；总额 @^';[P!  
aggregate assets and liabilities 总体资产与负债 5V{zdS=  
aggregate at constant price 按固定价格计算的总体数字 *1[v08?!  
aggregate demand 总需求 `/z6Q"  
aggregate gross position 总持仓量 <_tkd3t#W  
aggregate limit 总限额 L)LW5%.6  
aggregate of salaries tax 合计薪俸税 CrIt h/Z  
aggregate performance 总体表现；总体业绩 'l}T_7g  
aggregate supply 总体供应
\|}dlG  
aggregate surplus 总盈余  `=h`:`  
aggregate total 整体总额 79svlq=  
aggregate value 总值；合计价值 Wqu][Wa[Z
 
aggregated basis 合计基准 uKcwVEu  
aggregated net chargeable income 合计应课税入息实额 uM^eoh_  
aggregation 合并计算；合计；总和 Aey*n=V4#F  
aggregation of incomes of husband and wife 夫妇入息合并计算 G}&{]w@  
aggregation of property 财产的总和 CK+GD "Z$  
agio 差价；贴水 #*<*|AwoW|  
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》 AGN5=K*D  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment d:"]*EZ [  
《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》 NZyGC Vh@  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment }(r%
'(.6  
《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》 DPD%8a)?  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment fiq4|!^h  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ]OZk+DU:  
agreement for a settlement 授产协议 Q/,bEDc&  
agreement for assignment 转让协议 =k1 ,jn+  
agreement for sale 售卖协议；买卖协议 d,G:+  
agreement for sale and purchase 买卖协议 2h6<'2'o1  
agreement for the payment of interest 支付利息协议 @L-3&~=  
agreement for the repayment of money 还款协议 O,kzU,zOs  
agreement of reinsurance 再保险协议 6eqPaIaD   
Agricultural Bank of China 中国农业银行 9N[PZD  
air passenger departure tax 飞机乘客离境税 R`F54?th  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 HCI|6{k  
airport tax 机场税 y@kRJ 8d  
alcohol duty 酒精税 V2I"m
 
alienation 让与；让渡；转让 9$z|kwU  
alimony 生活费；赡养费 E,[@jxP  
All Ordinaries Index [AOI] 所有普通股指数 na&?Cw  
all risks 全险；综合险 mOb*VH  
All Sales Record for Stock Market 《股票市场成交报告》 =Kv*M
@  
Allied Capital Resources Limited 新联财务有限公司 [`~E)B1Y  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 >h0iq  
allocation letter 拨款信件 V #0F2GV<,  
allocation of fund 分配款项；预留款项 pb(YA/  
allocation of profit 利润分配；溢利分配 3U<\s=1?X  
allocation warrant 拨款令 zw`T^N#  
allotment 分配；配股 c7[<X<yk  
allotment notice 股份配售通知；配股通知 <#s=78 g.3  
allotment of shares 股份分配 t}zffe-  
allowable 可获宽免；免税的 +h}>UK\  
allowable business loss 可扣除的营业亏损 /R@,c B=  
allowable expenses 可扣税的支出 GnlP#;  
allowance 免税额；津贴；备抵；准备金 kgX"LQh;[G  
allowance for debts 债项的免税额 P9)E1]Dc$  
allowance for depreciation by wear and tear 耗损折旧免税额 Z.b}  
allowance for funeral expenses 殡殓费的免税额 iwnctI  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Zr0b
Ve+h  
allowance for repairs and outgoings 修葺及支出方面的免税额 B>3joe}  
allowance to debtor 给债务人的津贴 hpD\,  
alteration of capital 资本更改 Tl^9!>\Q  
alternate trustee 候补受托人 F_9eju^|  
amalgamation 合并 El;\#la  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 BULf@8~(  
ambit of charges 征税范围；收费范围 (cX;a/BR  
amended valuation 经修订的估值 k !S0-/h  
American Commodities Exchange 美国商品交易所 R\%&Q|  
American Express Bank Limited 美国运通银行 2nW:|*:/p6  
American Stock Exchange 美国证券交易所 v2e*mNK5  
amortization 摊销 phu`/1;
p  
amount due from banks 存放银行同业的款项 j~(s3pSCo  
amount due from banks abroad 存放海外银行同业的款项 d%:B,bck  
amount due from holding companies 控股公司欠款 2NHkK_B1P  
amount due from local banks 存放本港银行同业的款项 uXX3IE[  
amount due to banks 银行同业的存款 o5UM)g  
amount due to banks abroad 海外银行同业的存款 +>#SB"'  
amount due to holding companies 控股公司存款 v=A]#O%  
amount due to local banks 本港银行同业的存款 '~HCYE:5  
amount due to outport banks 外埠银行同业的存款 7~@9=e8G  
amount for note issue 发行纸币的款额 #V[j Q Vl  
amount of bond 担保契据的款额 9E/{HNkf  
amount of consideration 代价款额 w-%V9]J1  
amount of contribution 供款数额 9 )1 8  
amount of indebtedness 负债款额 2lVJ"jg  
amount of principal of the loan 贷款本金额 'D ,efTq  
amount of rates chargeable 应征差饷数额 B{UL(6\B  
amount of share capital 股本额 @6eM{3E.  
amount of sums assured 承保款额 (yjx+K_[  
amount of variation 变动幅度 u^DfRd&P0  
amount of vote 拨款数额 H ?Vo#/  
amount payable 应付款额 
F?UI8  
amount receivable 应收款额 i6L>,^Dg  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M#BM
`2!s  
analysis 分析 /5qeNjI+2  
ancillary risk 附属风险 J#h2~Hz!  
annual account 周年帐目；周年帐目报表；年度决算；年结 >WfkWUb  
annual accounting date 年结日期 ]JQ7x[  
annual allowance 每年免税额；年积金；年度津贴；年津 toDv~v  
annual balance 年度余额 p
"A2N+  
annual disposable income 每年可动用收入 J!O{.
v  
annual estimates 周年预算 ,/?7sHK-0  
annual fee 年费 x=1Iuc;&3  
annual general meeting 周年大会 O$F<x,  
annual growth rate 年增率；每年增长率 bXSsN\:Y@[  
annual long-term supplement 长期个案每年补助金 F];"d0O#5  
annual pensionable emolument 可供计算退休金的年薪 >?-etl  
annual report 年报 ;DQ{6(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *C/bf)w  
annual return 周年报表；周年申报表；每年报税表格 _Xs(3V@'}  
Annual Return Rules 《周年报表规则》 RO>3U2  
annual review of consumer prices 每年消费物价回顾 v:2*<;  
annual roll-forward basis 逐年延展方式 %N jRD|  
annual salary 年薪 s(~tL-_ K  
annual statement 年度报表；年度决算表 xF:}a:c@H  
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 =ttvC"4?  
annuitant 年金受益人 1r!o,0!d-'  
annuity 年金 M]FA y"E  
annuity contract 年金合约 C[E[|s*l  
annuity on human life 人寿年金 6j*L]Sc  
antecedent debt 先前的债项 8>U{>]WG  
ante-dated cheque 倒填日期支票 g+g0iS  
anticipated expenditure 预期开支 v[k;R  
anticipated net profit 预期纯利 ZGILV  
anticipated revenue 预期收入 /INjP~C  
anti-inflation measure 反通货膨胀措施 S511}KPbm/  
anti-inflationary stance 反通货膨胀立场 K]~! =j)v  
apparent deficit 表面赤字 WJ%4I
aT  
apparent financial solvency 表面偿债能力 Sn6cwf9.s  
apparent partner 表面合伙人 EES
GU(  
application for personal assessment 个人入息课税申请书 +<l6!r2Z  
application of fund 资金应用 6wIo95`  
application to release as liquidator and to destruct the books of accounts and documents .A(QqL>  
申请免除清盘人职务及毁灭帐簿与文件 P
tt  
appointed actuary 委任精算师
(d9G`  
appointed auditor 委任核数师；委任审计师 54X=58Q  
appointed trustee 委任的受托人 '?j[hhfB-  
appointer 委任人 ;kW+  
apportioned pro rata 按比例分摊 F0.Rv):  
apportionment 分配；分摊 OTgctw1s  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 UY(pKe>  
apportionment formula 分摊方程式 8C,}nh
 
apportionment of estate duty 遗产税的分摊 *Sd}cDCO%  
appraisal 估价；评估 3pzp6o2  
appreciable growth 可观增长 jN3K= MA  
appreciable impact 显着影响 ^{<!pvT  
appreciable increase 可观增长 BM~>=emc  
appreciation 增值；升值 }da}vR"iL  
appreciation against other currencies 相对其他货币升值 Eo\pNz#)  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )$EmKOTt:  
appreciation tax 增值税 [h5~1N
 
appropriation 拨款；拨用；拨付 fGZZ['E  
appropriation account 拨款帐目 m`;dFL7"E  
Appropriation Bill 拨款法案 rI'kGqU  
appropriation-in-aid system 补助拨款办法 ^bD)Tg5K  
approved assets 核准资产 *Z9Rl>  
approved basket stock 认可一篮子证券 N7Kg52|  
approved budget 核准预算 9Dat oi  
approved charitable donation 认可慈善捐款 !^[i"F:G  
approved charitable institution 认可慈善机构 g1!ek  
approved currency 核准货币；认可货币 0mt lM(  
approved estimates 核准预算 `, lnBP3D"  
approved estimates of expenditure 核准开支预算 wBuos}/  
approved overseas insurer 核准海外保险人 u&M:w5EM  
approved overseas trust company 核准海外信托公司 ^ gy"$F3{`  
approved pooled investment fund 核准汇集投资基金 be<7Vy]j  
approved provident fund scheme 认可公积金计划 hFW{qWP  
approved provision 核准拨款 n]3Lqe;  
approved redeemable share 核准可赎回股份 g-C)y 06  
approved regional stock 认可地区性证券 M]5)u=}S-  
approved retirement scheme 认可退休金计划 ;hf{B7  
approved subordinated loan 核准附属贷款 K2Z]MpLD  
arbitrage 套戥；套汇；套利 #F|q->2`o  
arbitrageur 套戥者；套汇者 0uZL*4A+C  
arbitrary amount 临时款项 8I>'xf  
arrangement 措施；安排；协定 +hIC N,8!  
arrears 欠款 eNHSfq  
arrears of pay 欠付薪酬 !#NGGIp;  
arrears of revenue 逾期未收税款；逾期未收的帐项 MD4RSl<F  
articles of association 组织章程；组织细则；组织章程细则 h^B~Fv>~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $D][_I  
ascertainment of profit 确定利润 w\K(kNd(  
"Asia Clear" “亚洲结算系统” iQT$#"m n  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 n<)gS7  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 yQ [n7du  
Asian Development Fund [ADF] 亚洲发展基金 )yl
;i  
Asian dollar bond 亚洲美元债券 ln1QY"g  
Asian dollar market 亚洲美元市场 ! %~P[;.  
Asian dollar rate 亚洲美元利率 Hf$pwfGcY]  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3D}rxI8N  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Ii.?| u  
asked price 沽盘；喊价；索价；卖方报价 B[$L)y'-;  
assessable income 应评税入息 uo TTHj7cq  
assessable loss 应评税亏损 C:9a$  
assessable profit 应评税利润 e{Y8m Xu  
assessable value 应评税值 Jan~Rran  
assessed profit 估定利润 hZwbYvu  
assessed value 经评估价值 4[XiD* *  
assessment 评税；评定；估价；评税单 Fkvf[!Ci  
assessment number 评税编号；估价编号 ZRy'lW  
assessment of additional tax 补加税评税 >)j`Q1Qc\  
assessment of performance 业绩评估；实绩评价 rOo|.4w  
Assessor 评税主任 up;^,I
  
asset price bubbles 资产价格泡沫 _{C =d3  
asset-backed securities 具资产保证的证券 n40&4n  
assets accretion 资产增值 WSsX*L  
assets and liabilities 资产与负债 ev4f9Fhu  
assets betterment statement 资产递增表；资产改进表 W2w A66MB  
assets lending 实物放款；有抵押贷款 3oQ?
VP  
assets of the company passing on the death 死者去世时转移的公司资产 NMvNw?]
 
assets pledged as security for liabilities 用作负债抵押的资产 d#U~
>wr  
assets portfolio 资产投资组合 kSfNu{YS  
assets price 资产价格 rw }wQP_'  
assets quality 资产质素 `9`T,uJe  
assets realization 资产变现 _'}Mg7,V  
assets refinancing arrangement 资产再集资安排 q; ?Kmk  
assets securitization 资产证券化 2:jWO_V@  
assets situated outside Hong Kong 在香港以外地方的资产 6JB*brO  
assets stripping 削减资产；拆卖资产 E4cPCQyeH  
assets value 资产值 lzbAx  
assignee 承让人 ">M:6\B  
assignment 转让；转让书；转让契 Q`zW[Y&]  
assignment of interest 权益转让 $/FL)m8.3  
assignment of letters patent and trade mark 专利证书及商标转让 2[X\*"MQ2  
assignment of property 物业转让；物业转让书 G_E \p%L>]  
assignment right 转让权 "nA~/t=  
assignor 转让人 8dUP_t~d#q  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 OnND(YiX  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 2EC<8}CG  
associate member 附属会员 B1k;!@@14  
associated body corporate 相联法人团体 }8Yu"P${Y  
associated company 相联公司；联属公司
..fbRt  
associated corporation 相联法团
`L m9!?  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 'E)g )@^  
公认会计师公会〔英国〕 i`7(5L~`  
Association of Futures Exchange Brokers 香港期货经纪协会 v\G+t2{  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |ERf3  
association of underwriters 承保人组织 c>b{/92%  
assumption of control 接管 o^3X5})sv  
assurance 担保；保险；转易；转易书 v/GZByco>  
assurance of interest 权益的转易 iOdk)  
at 19XX price 按一九ＸＸ年价格计算 M`49ydh&  
at a discount 按赔价计算；按贴水价格计算；打折扣 *3A)s O  
at a premium 按溢价计算；按升水价格计算 6R|^IPOGp  
at call 通知付款；按通知 5_[we1$P  
at constant market price 按固定市价计算 }G ^nK m  
at constant price 按固定价格计算 *cy!PF&  
at cost 按成本计算 1a tQ9  
at current market price 按当时市价计算；按现时市价计算 Zq"  
at current price 按当时价格计算；按现时价格计算 2o<aEn&7|e  
at factor cost 按要素成本计算；按生产要素成本计算 W}P9I&3  
at money-of-the-day price 按付款当日价格计算 DR(/|?k+  
at or better 按指定或较佳价位〔买卖指令〕 Oq[YbQ'GE  
at par 按面值计算；平价 giHWC%/  
at sight 见票即付 `6\u!#  
at the close 按收市盘 `&jG8l
Ha  
at the opening 按开市盘 U.pGp]\Q)G  
attestation 见证；见证条款 >zV  
at-the-money option 平价期权
ly::?  
attorney 受权人；受托代表人 V)Ze>Pp  
attornment 新拥有人承认书 )W^$7Em  
attributable profit 可归属利润 ^D?{[L
Bc  
attributable share value 可归属股份价值 62 9g_P)  
Auckland Stock Exchange 奥克兰证券交易所 (b"kN(  
auction 拍卖 =Bos>;dl  
auctioneer 拍卖商 7{Zs"d{s  
audit 审计；核数 !7n`-#)  
Audit Commission 审计署 5BS !6o;P'  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] rAZ~R PrW  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 &W{<Yf9  
audit review 帐目审查 V$g!#V  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 OV/ &'rC  
audited account 审计帐目；经审计的帐目 mCSt.n~  
audited annual account 经审计的周年帐目 F
nCMr_  
audited balance sheet 经审计的资产负债表 
\ch4c9  
auditor 核数师；核数主任；审计师 [{.9#cQ"  
auditor's certificate 核数师证明书；审计师证明书 i}/Het+(  
auditor's report 核数师报告；审计师报告 }t0JI3  
Aussie bond 澳元债券 ddwokXx (  
austerity budget 紧缩预算 Lt_A&  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 (g3DI*Z  
Australia All Ordinaries Index 澳洲所有普通股票指数 Ge ?Q)N  
Australian Dollar [AUD] 澳元 +ctJV>  
Australian Options Market 澳大利亚期权市场 w,-4A o2x  
Australian Securities Commission 澳洲证券事务监察委员会 Sr>5V  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 U"535<mR  
Australian Stock Exchange 澳大利亚证券交易所 ]92=PA>75  
Austrian Schilling [ATS] 奥地利先令 >rY^Un{Z  
authentication 认证；鉴证 i?D)XXB85  
authority to purchase 委托购买证；委购书 |w.h97fj  
authorization 认可；核准；授权；授权书 l}~9xa}:D|  
authorization by direction 指示授权 42=
/$V  
authorization by instruction 指令授权 SedVp cb+  
authorization by warrant 令状授权 +R',
$YzD  
authorization of unit trust 单位信托的认可 ^+O97<#6C  
authorized agent 指定代理人 B=HEi\55K  
authorized capital 法定资本 A2''v3-h8  
authorized clerk 出市员 h$#|s/  
authorized dealer 认可交易商 S\sy] 1*?$  
authorized financial institution 认可财务机构 <_yy0G  
authorized fund 认可基金 Tbj}04;I  
authorized fund house 获授权的基金公司；认可基金公司 q{XeRQ'/  
authorized institution 认可机构 /hYFOZ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 d0YQLh  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 XblZlWP#  
authorized insurer 获授权保险人；获认可承保人 &#;lmYyaui  
authorized investment 特准投资项目 ({mlA`d]  
authorized person 获授权人 ]\F}-I[  
authorized representative 获授权代表 #c(BBTuX  
authorized share capital 法定股本 N~%~Q  
automated quotation system 自动报价系统 ^L-; S  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] w"Y'I$  
自动交易系统〔香港期货交易所有限公司〕 `V{'G
F&[  
automatic adjustment mechanism 自动调整机制 /%AA\`:6  
automatic adjustment system 自动调整系统 "QmlW2ysi  
Automatic Clearing House 自动票据交换所 P,)\#([vc  
automatic exchange rates accumulation system 自动化汇率累集系统 Je~`{n  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 q>m[vvt"  
automatic teller machine [ATM] 自动柜员机 gT2k}5d}p  
autopay 自动转帐 .$xTX'  
available assets 可用资产 hw1J <Pl*  
available fiscal reserve 现存财政储备 l%#z  
available profit 可用利润 ZOy^TR  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 G|j8iV O  
average 平均；平均数；海损 %[OZ;q& X  
average basic salary 平均基本薪金 `!C5"i8+i2  
average consumer expenditure 平均消费开支；一般消费开支 PoZxT-U  
average cost 平均成本 FSb4RuD9  
average cost of land production 增辟土地平均成本 6SEq 2  
average daily turnover 平均每日成交额 !H(V%B
%  
average daily wage rate 平均每日工资率 $*C'{&2  
average expenditure pattern 平均开支模式 yc0_7Im?  
average growth rate 平均增长率 WQv`%%G2>  
average net fixed assets 固定资产平均净值 rSKZc`<^  
average of relatives 相对价格平均数 Muok">#3.  
average price 平均价格 f\~A72-  
average propensity to consume 平均消费倾向；一般消费倾向 P9M. J^<  
average propensity to save 平均储蓄倾向；一般储蓄倾向 l@g%A# _  
average rate 平均率 C~"b-T  
average revenue 平均收入；平均收益 Jp(CBCG{F  
average stock 平均库存；平均存货 MS& 'Nj  
average yearly rent 平均年租 Asli<L(?`  
avoidance of double taxation 避免双重课税 }^azj>p5  
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 ORhvo,.u  
G=&nwSL  
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