一些有用的会计术语(也不知道发的地方对不对)A

A: SOA,kwHRe  
A share Ａ股；甲类股份 DZtsy!xA  
abatement of tax 减税；减扣免税额 {]4LULq  
ABN AMRO Bank N.V. 荷兰银行 q'Pf]
  
above-the-line expenditure 线上项目支出；经常预算支出 4;2uW#dG"  
above-the-line receipt 线上项目收入；经常预算收入 [j+sC*  
ABSA Asia Limited 南非联合亚洲有限公司 (KZ{^X?a  
absolute change 绝对数值变更 (X*^dO  
absolute expenditure 实际开支 @-`*m+$U6  
absolute guideline figure 绝对准则数字 gL/9/b4  
absolute interest 绝对权益 wi{3/  
absolute order of discharge 绝对破产解除令 J\=*#*rJ1  
absolute profit margin 绝对利润幅度 yyTnL 2Y9  
absolute value 实值；绝对值 P?P#RhvA1  
absolutely vested interest 绝对既得权益 ;L ^o*`  
absorbed cost 已吸收成本；已分摊成本 ^E>3|du]O  
absorption 吸收；分摊；合并 aV0"~5  
absorption rate 吸收率；摊配率；分摊率 $U-0)4yf  
ACB Finance Limited 亚洲商业财务有限公司 )J(6xy  
acceptable form of reciprocity 合理的互惠条件 ":N9(}9  
acceptable rate 适当利率；适当汇率 >9Vn.S  
acceptance agreement 承兑协议 l,aay-E  
acceptance for honour 参加承兑 xxQ;xI0+]  
acceptor 承兑人；接受人；受票人 k$:|-_(w  
acceptor for honour 参加承兑人 A?OQE9'  
accident insurance 意外保险 B^}yo65I  
Accident Insurance Association of Hong Kong 香港意外保险公会 M&M6;Ph  
accident insurance scheme 意外保险计划 XW92gI<O  
accident year basis 意外年度基准 0jWVp-y  
accommodation 通融；贷款 :7;@ZEe  
accommodation bill 通融票据；空头票据 HTTC
TR  
accommodation party 汇票代发人 pEz_qy[#  
account balance 帐户余额；帐户结余 ,|/f`Pl  
account book 帐簿 Zx>=t
x}  
account collected in advance 预收款项 Q22 GIr  
account current book 往来帐簿 ba9?(+i$h  
account of after-acquired property 事后取得的财产报告 */S_Icf  
account of defaulter 拖欠帐目 XQw9~$  
account payable 应付帐款 A^SgI-y|  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 3Tm+g2w2V8  
account receivable 应收帐款 ~pky@O#b  
account receivable report 应收帐款报表 3=V&K-  
account statement 结单；帐单；会计财务报表 ;-Aa|aT!  
account title 帐户名称；会计科目 7_[L o4_  
accountant's report 会计师报告 f* wx<  
Accountant's Report Rules 会计师报告规则 Yx`n:0  
accounting and auditing procedure 会计与审计程序；会计与核数程序 bW+:C5'  
Accounting Arrangements 《会计安排》 WTiD[u  
accounting basis 会计基础 MiX43Pk]  
accounting by Official Receiver 破产管理署署长呈交的帐目 hXya*#n#  
Accounting Circular 《会计通告》 ,<X9Y2B  
accounting class 会计类别 7a}k  
accounting date 记帐日期；会计结算日期 I5W~g.<6  
accounting for money 款项核算 b\,+f n  
Accounting Officer 会计主任 ?Z}
&EH  
accounting period 会计报告期；会计期 dDGQ`+H9  
accounting policy 会计政策；会计方针 B`sAk %  
accounting practice 会计惯例 62NsJ<#>  
accounting principle 会计准则 pTuS*MYz  
accounting record 会计记录 2B`JGFcdcB  
accounting report 会计报告 ,`sv1xwd  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 aDN`6[  
Accounting Society of China 中国会计学会 tQ601H>o  
accounting statement 会计报表 bW:!5"_{H  
accounting system 会计制度；会计系统 >@Kx>cg+  
accounting transaction 会计事项；帐务交易 0tJZ4(0  
accounting treatment 会计处理 9jGu}Vo  
accounting year 会计年度 *yGGBqd  
accretion 增值；添加 wdoR
%b{M  
accrual 应计项目；应累算数目 f?)-}\[IR{  
accrual basis 应计制；权责发生制 uEx-]F  
accrual basis accounting 应计制会计；权责发生制会计 u]G\H!WkQ  
accrue 应累算；应计 {
\\Tgs  
accrued benefit 应累算利益 #s9aI_  
accrued charges 应计费用 x|29L7i  
accrued cumulative preference share dividend 应累算的累积优先股股息 BL4-7  
accrued expenses 应累算费用 IvNT6]6 P  
accrued interest payable 应付利息；应计未付利息 o;RI*I  
accrued interest receivable 应收利息；应计未收利息 VS|2|n1<6  
accrued right 累算权益 [.}oyz;}N  
accruing profit 应累算的利润 HOJV,9v N  
accumulated fiscal reserve 累积财政储备 Zgb!E]V[
 
accumulated profit 累积利润；滚存溢利 /<BI46B\  
accumulated reserve 累积储备 #|``ca54B  
accumulation of surplus income 累积收益盈余 ll?X@S  
acquired assets 既得资产 -%4,@ x`  
acquisition 收购；购置；取得 
kvj#c  
acquisition cost 购置成本 3 8`<:{^Y  
acquisition expenses 购置费用 HLi%%"'  
acquisition of 100% interest 收购全部股权 %N_%J
K\{@  
acquisition of control 取得控制权 (uidNq
 
acquisition of fixed assets 购置固定资产 E<*xx#p  
acquisition of shell “买壳” Vf1^4t  
acquisition price 收购价 [a<SDMR  
act of God 天灾 AwF:Iu^3n  
acting partner 执事合伙人 \lNN Msd&  
active market 买卖活跃的市场；交投畅旺的市场；旺市 HkVB80hv  
active partner 积极参与的合伙人 /_ajaz%  
active trading 交投活跃 <=C?e<Y  
actual circulation 实际流通 BfiD9ka-z  
actual cost 实际成本 < FAheE+  
actual expenditure 实际开支；实际支出 J4U1t2@)9  
actual income 实际入息；实际收入；实际收益 Mrb)  
actual market 现货市场 ku M$UYTTX  
actual price 现货价；实际价格 a"u0Q5J  
actual profit 实际利润 dUdT7ixo  
actual quotation 实盘；实际价位；实际报价 J9S>yLQK  
actual year basis 按实际年度计算 11;zNjD|  
actuals 实货 UkGCyGyZ[  
actuarial investigation 精算调查 f(7GX3?  
actuarial principle 精算原则 (&x['IR  
actuarial report 精算师报告 sW8dPw O  
Actuarial Society of Hong Kong 香港精算学会 13/]DF,S"^  
actuarial valuation 精算师估值 eb$#A _m  
actuary 精算师 Eu04e N  
ad referendum agreement 暂定协议；有待覆核的协定 "@

8li^  
ad valorem duty 从价税；按值征税 LBP`hK:>W~  
ad valorem duty system 从价税制 y1L,0 ]  
ad valorem fee 从价费 a7%]Y}$  
ad valorem tariff 从价关税 #:%/(j  
additional allowance 额外免税额 8DaL,bi*.  
additional amount for unexpired risk 未过期风险的额外款额 \Y}8S/]  
additional assessable profit 补加应评税利润 SMK_6?MZ  
additional assessment 补加评税 &b& ,  
additional commitment 额外承担 U~7c+}:c  
additional commitment vote 额外承担拨款 \1Em`nvOX  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 '1/i"yoW  
additional dependent parent allowance 供养父母额外免税额 NQ2E  
additional provision 额外拨款 Pk)1WK7E  
additional stamp duty 附加印花税 DM>eVS3}  
additional tax 补加税罚款；补加税款 geCM<]  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,s;UfF  
adjudged bankrupt 被裁定破产 k"w"hg&e  
adjudicated bankrupt 裁定破产人 t\ewHZG"  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 v|2T%y_ u  
adjudication of bankruptcy 裁定破产；宣告破产 )53y AyP  
adjudication of insolvency 裁定无力偿还债务 .kfIi^z  
adjusted actual 经调整的实数；调整后的实数 H$4:lH&(  
adjusted current assets 经调整的流动资产；调整后的流动资产 {Y9q[D'g.  
adjusted figure 经调整的数字；调整后的数额 |ZBI *  
adjusted liabilities 经调整的负债；调整后的负债 tIgN$BHR>  
adjusted loss 经调整的亏损；调整后的亏损 1|wL\I  
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 1
&Zj  
adjusted profit 经调整的利润；调整后的利润 ?FcAXA/J{  
adjusted surplus 经调整的盈余额；调整后的盈余额 czd~8WgOa  
adjusted value 经调整的价值；调整后的价值 3m)y|$R  
adjustment 调整；修订；理算〔保险〕 !C:$?oU  
adjustment centre 调剂中心 83q6Sv  
adjustment lag 调整过程的时间差距；调整时差 #;nYg?d=  
adjustment mechanism 调整机制 ZJs$STJ*  
adjustment of loss 亏损调整 gB'6`'  
adjustment process 调整过程；调整程序 ~/P[J  
adjustment range 调整幅度 sON|w86B  
administered exchange rate 受管制汇率 ?5 7Sk+  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 7Jho}5J  
administration expenses 行政费用 '."ed%=MC  
administration fee 手续费；行政费 CzEd8jeh7  
administration in bankruptcy 破产管理 n7-6- #  
administration order 遗产管理令 +; AZ+w]ZF  
administrator 管理人；遗产管理人 9qG6Pb  
administrator of the estate 遗产管理人 LSr]S79N1  
admission of debt 债项承认书 S|`o]?nc>  
admission of proof 接纳债权证明 )I.$=s  
advance 放贷款项；垫付款项；预支款项；预付款项 oM
`0y@QCf  
advance account 暂支帐目；预付款帐户 "a U aotx  
advance compensation 预付补偿金 c\ lkD-\  
advance from shareholder 股东垫款 (JFWna0@  
advance pending reimbursement 预支以待日后付还 *bA.zmzM  
advanced economy 先进经济体系 u:_,GQ )\  
advancement 预付；预付财产 >I&5j/&}+  
advances warrant 垫款令 AkQ~k0i}b  
advancing 贷出 hZ  
adverse balance 逆差 D!IY&H,wo  
adverse exchange 逆汇 wDe& 1(T^  
advertisement addressed to shareholders 在报章刊登的致股东通告 Hja3a{LH  
advice for collection 托收通知书 :&9s,l  
advice of drawing 提款通知书；汇票通知书 ^3L0w
}#  
advice of payment 付款通知 x+@rg];m  
Advisory Committee [Securities and Futures Commission] wi6 ~}~%  
谘询委员会〔证券及期货事务监察委员会〕 @r/nF5  
Advisory Committee on Diversification 经济多元化谘询委员会 ]-/VH
h  
affidavit 誓章；遗产申报誓章 }Ud
*TOo`  
affidavit of no receipt 述明无收款的誓章 P me^l%M  
affiliate 联号；联营公司；附属公司 <B6H. P =  
affiliated company 附属公司；联号；联营公司 RdRp.pb8  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 o]I\6,T/|  
affordability 负担能力 n8ZZ#}Nhg  
African Development Bank [AfDB] 非洲开发银行 zue~ce73J  
after-acquired property 事后取得的财产 Cd}<a?m,  
after-hours dealing 市后交易 LuvY<~u  
after-tax profit 税后盈利；税后利润；税后溢利 5uj?#)N  
agency agreement 代理协议 A*547=M/(j  
agency expenses 代理机构的开支 t=W}SH  
agency fee 代理费 D7Q$R:6|  
Agency Law 《代理法》 |imM#wF  
agent 代理人；承销人 0{}8(  
agent of company 公司代理人 ?QdWrE_  
agent's fee 代理人费；经纪费 Uf;^%*P4  
aggregate 总计；总数；总体数字 [~c|mOk  
aggregate amount 总款额；总额 _TQj
~W<  
aggregate assets and liabilities 总体资产与负债 )W _v:?A9  
aggregate at constant price 按固定价格计算的总体数字 ^Q?  
aggregate demand 总需求 5(Q%XQV*P  
aggregate gross position 总持仓量 #( 146  
aggregate limit 总限额 4yA+h2  
aggregate of salaries tax 合计薪俸税 EDl!w:  
aggregate performance 总体表现；总体业绩 8\A#CQ5b  
aggregate supply 总体供应 HJ[cM6$2  
aggregate surplus 总盈余 [MM~H0=s  
aggregate total 整体总额 ~ =2PU$u  
aggregate value 总值；合计价值 m'=Crei  
aggregated basis 合计基准 ywmo#qYe  
aggregated net chargeable income 合计应课税入息实额 IDriGZZ<)6  
aggregation 合并计算；合计；总和 #r~#
I}U  
aggregation of incomes of husband and wife 夫妇入息合并计算 r1{@Ucw2  
aggregation of property 财产的总和 TpwkD_fg  
agio 差价；贴水 oDAXiY$u  
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》 aP
@N)"  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 9Uekvs=r=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》 ,Np0wg0  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Q1I6$8:7  
《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》 :vQrOn18p  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Q6!zZ))~  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 V1`o%;j  
agreement for a settlement 授产协议 $AjHbU.I{  
agreement for assignment 转让协议 k:#!zK}  
agreement for sale 售卖协议；买卖协议 <7Or{:Sc90  
agreement for sale and purchase 买卖协议 `V)8 QRN(  
agreement for the payment of interest 支付利息协议 x,@B(9No  
agreement for the repayment of money 还款协议 Ma']?Rb`  
agreement of reinsurance 再保险协议 Eib5  
Agricultural Bank of China 中国农业银行 vm7z,FfN  
air passenger departure tax 飞机乘客离境税 rCbDu&k]  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 hPkWCoQpq  
airport tax 机场税 s %``H`  
alcohol duty 酒精税 CMG&7(MR  
alienation 让与；让渡；转让 'ud{m[|  
alimony 生活费；赡养费 N&+x+;Kx  
All Ordinaries Index [AOI] 所有普通股指数 U!?_W=?  
all risks 全险；综合险 c&
?m>2^6  
All Sales Record for Stock Market 《股票市场成交报告》 l<LP&  
Allied Capital Resources Limited 新联财务有限公司 *-=(Q`3  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 f<fXsSv(  
allocation letter 拨款信件 %G/hD  
allocation of fund 分配款项；预留款项 }mYx_=+VX  
allocation of profit 利润分配；溢利分配
Kp~VS<3  
allocation warrant 拨款令 M2>Vj/  
allotment 分配；配股 b"uu  
allotment notice 股份配售通知；配股通知 "ESwA  
allotment of shares 股份分配 vkx7paY_  
allowable 可获宽免；免税的 ~Z?TFg  
allowable business loss 可扣除的营业亏损 M4oy  
allowable expenses 可扣税的支出 b_#m}yZ6  
allowance 免税额；津贴；备抵；准备金 p;59?  
allowance for debts 债项的免税额 Hz1%x  
allowance for depreciation by wear and tear 耗损折旧免税额 $m%fwB  
allowance for funeral expenses 殡殓费的免税额 r6MMCJ|G  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 T@:Wp4>69  
allowance for repairs and outgoings 修葺及支出方面的免税额 2G67NC?+  
allowance to debtor 给债务人的津贴 ~Ei$nV  
alteration of capital 资本更改 mzaWST]  
alternate trustee 候补受托人 a}B
Yov  
amalgamation 合并 &0OG*}gi  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Pw7]r<Q  
ambit of charges 征税范围；收费范围 Yq0| J  
amended valuation 经修订的估值 hk(ZM#Bh  
American Commodities Exchange 美国商品交易所 hl7bzKO*w  
American Express Bank Limited 美国运通银行 pMx*F@&nU  
American Stock Exchange 美国证券交易所 |+FubYf?$  
amortization 摊销 3s,g*  
amount due from banks 存放银行同业的款项 1#V_Z^OL  
amount due from banks abroad 存放海外银行同业的款项 DnMwUykF>0  
amount due from holding companies 控股公司欠款 uy[At+%zg  
amount due from local banks 存放本港银行同业的款项 SO|NaqWa  
amount due to banks 银行同业的存款 cz#rb*b  
amount due to banks abroad 海外银行同业的存款 yYIf5S`V]  
amount due to holding companies 控股公司存款 *v jmy/3  
amount due to local banks 本港银行同业的存款 BOb">6C  
amount due to outport banks 外埠银行同业的存款 dh`K`b4I  
amount for note issue 发行纸币的款额 d6?j`~[7#-  
amount of bond 担保契据的款额 t9kzw*U9  
amount of consideration 代价款额 c@!_/0  
amount of contribution 供款数额 W+aP}rZm:  
amount of indebtedness 负债款额 G\/zkrxmv  
amount of principal of the loan 贷款本金额 :j9l"5"  
amount of rates chargeable 应征差饷数额 b@gc{R}7  
amount of share capital 股本额 *KZYv=s,u  
amount of sums assured 承保款额 =V,mtT  
amount of variation 变动幅度 -j#2}[J7  
amount of vote 拨款数额 I+%[d^,  
amount payable 应付款额 :}L[sl\R  
amount receivable 应收款额 Sxt"B  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 T]f ;km  
analysis 分析 4x=v?g&  
ancillary risk 附属风险 0rQMLx  
annual account 周年帐目；周年帐目报表；年度决算；年结 BM%e0n7  
annual accounting date 年结日期 Z, zWuE3  
annual allowance 每年免税额；年积金；年度津贴；年津 . oF &Ff/[  
annual balance 年度余额 j78i#}e  
annual disposable income 每年可动用收入 y2Q&s9$Do  
annual estimates 周年预算 .KB^3pOpx  
annual fee 年费 |k )=0mCz  
annual general meeting 周年大会 lK?uXr7^  
annual growth rate 年增率；每年增长率 dc+>m,3$  
annual long-term supplement 长期个案每年补助金 ^]>O;iB?  
annual pensionable emolument 可供计算退休金的年薪 j"t(0m  
annual report 年报 BA@lk+aW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 du $:jN\}  
annual return 周年报表；周年申报表；每年报税表格 %+aCJu[k(z  
Annual Return Rules 《周年报表规则》 i^/T  
annual review of consumer prices 每年消费物价回顾 0JWDtmK=C  
annual roll-forward basis 逐年延展方式 JK7G/]j+Ez  
annual salary 年薪 GL>O4S<`  
annual statement 年度报表；年度决算表 :(E@Gf  
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
GMV}y  
annuitant 年金受益人 NlA,'`,  
annuity 年金 $P >  
annuity contract 年金合约 N~nziY*C,*  
annuity on human life 人寿年金 !4ocZmj\  
antecedent debt 先前的债项 6iry6wcHm  
ante-dated cheque 倒填日期支票 z 4e7PW|  
anticipated expenditure 预期开支 vz@A;t  
anticipated net profit 预期纯利 [$ubNk;!z  
anticipated revenue 预期收入 7m47rJyW4  
anti-inflation measure 反通货膨胀措施 BwN0!lsF3  
anti-inflationary stance 反通货膨胀立场 XnH05LQ  
apparent deficit 表面赤字 =eq[:K<6  
apparent financial solvency 表面偿债能力 `Y0%cXi3  
apparent partner 表面合伙人 PF0_8,@U  
application for personal assessment 个人入息课税申请书 O
0*p0J  
application of fund 资金应用 >1X|^  
application to release as liquidator and to destruct the books of accounts and documents H-!,yte  
申请免除清盘人职务及毁灭帐簿与文件 cRC6 s8  
appointed actuary 委任精算师 .o6Or:L  
appointed auditor 委任核数师；委任审计师 WSPI|#Xr%  
appointed trustee 委任的受托人 3#n_?-  
appointer 委任人 7RQR)DG  
apportioned pro rata 按比例分摊 mn'A9er  
apportionment 分配；分摊 SjK  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;gD})@  
apportionment formula 分摊方程式 oe ~'o'  
apportionment of estate duty 遗产税的分摊 3RUy,s  
appraisal 估价；评估 f'F?MINJP  
appreciable growth 可观增长 ImA @}:  
appreciable impact 显着影响 ^23~ZHu  
appreciable increase 可观增长 b;L\EB  
appreciation 增值；升值 B4ZBq%Z_  
appreciation against other currencies 相对其他货币升值 A_rGt?i  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q1lyj7c#x  
appreciation tax 增值税 M^A48u{,"  
appropriation 拨款；拨用；拨付 HGl|-nW>  
appropriation account 拨款帐目 &L3M]  
Appropriation Bill 拨款法案 ufj,T7g^  
appropriation-in-aid system 补助拨款办法 g9OY<w5s]  
approved assets 核准资产 EX*HiZU>  
approved basket stock 认可一篮子证券 (xycJ`N  
approved budget 核准预算 ^ G]J,+  
approved charitable donation 认可慈善捐款 PhLn8jNti  
approved charitable institution 认可慈善机构 mb1FWy=3  
approved currency 核准货币；认可货币 xexaQuK  
approved estimates 核准预算 UB@Rs|)  
approved estimates of expenditure 核准开支预算 @?ebuj5{e  
approved overseas insurer 核准海外保险人 \Zk;ikEY  
approved overseas trust company 核准海外信托公司 :S]%6gb8G  
approved pooled investment fund 核准汇集投资基金 #{0HYg?(f  
approved provident fund scheme 认可公积金计划 #x@$lc=k3  
approved provision 核准拨款 VCYwzB  
approved redeemable share 核准可赎回股份 4>YR{  
approved regional stock 认可地区性证券 0^ _uV9r  
approved retirement scheme 认可退休金计划 qyb?49I  
approved subordinated loan 核准附属贷款 _=>He=v/  
arbitrage 套戥；套汇；套利 "37lx;CH  
arbitrageur 套戥者；套汇者 u$z`   
arbitrary amount 临时款项 qfF~D0}  
arrangement 措施；安排；协定 AhN4mc@  
arrears 欠款 A.F%Ycq  
arrears of pay 欠付薪酬 7jrt7[{
 
arrears of revenue 逾期未收税款；逾期未收的帐项 4X/-4'  
articles of association 组织章程；组织细则；组织章程细则 hwuiu*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 LG0;#3YwH  
ascertainment of profit 确定利润 ^^u5*n+5  
"Asia Clear" “亚洲结算系统” xh-o}8*n"  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %X]jaX7  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 !"e5h`/ADM  
Asian Development Fund [ADF] 亚洲发展基金 + /G2fhE  
Asian dollar bond 亚洲美元债券 .N;=\C
*  
Asian dollar market 亚洲美元市场 U)TUOwF  
Asian dollar rate 亚洲美元利率 Vsr.=Nd=  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 D_2:k'4  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 -]Bq|qTH[(  
asked price 沽盘；喊价；索价；卖方报价 evJ4C#Pr  
assessable income 应评税入息 yZ7&b&2nLn  
assessable loss 应评税亏损 3m[vXr?  
assessable profit 应评税利润 [|wZ77\  
assessable value 应评税值 Y>z>11yEB0  
assessed profit 估定利润 Oamg]ST  
assessed value 经评估价值 -/B+T>[nTb  
assessment 评税；评定；估价；评税单 .Z`R^2MU
 
assessment number 评税编号；估价编号 *tFHM &a  
assessment of additional tax 补加税评税 G&SB-  
assessment of performance 业绩评估；实绩评价 R+:yVi[F]U  
Assessor 评税主任 8$cLG*=h4  
asset price bubbles 资产价格泡沫 1.JK33  
asset-backed securities 具资产保证的证券 KM0ru  
assets accretion 资产增值 *-WpZGh  
assets and liabilities 资产与负债
hW')Sp  
assets betterment statement 资产递增表；资产改进表 h f)?1z4  
assets lending 实物放款；有抵押贷款 ? V1*cVD6i  
assets of the company passing on the death 死者去世时转移的公司资产 ;a!S!%.h  
assets pledged as security for liabilities 用作负债抵押的资产 >{]%F*p4  
assets portfolio 资产投资组合 P
Nhe  
assets price 资产价格 tIi&;tw]  
assets quality 资产质素 `RT>}_
j  
assets realization 资产变现 G>_*djUf  
assets refinancing arrangement 资产再集资安排 mUC)gA/  
assets securitization 资产证券化 Kg*Q  
assets situated outside Hong Kong 在香港以外地方的资产 )}R0Y=e  
assets stripping 削减资产；拆卖资产 FkDmP`Od  
assets value 资产值 tFn)aa~L  
assignee 承让人 k}CVQ@nd  
assignment 转让；转让书；转让契 "^[ 'y7i  
assignment of interest 权益转让 CkC^'V)  
assignment of letters patent and trade mark 专利证书及商标转让 @
s&71a  
assignment of property 物业转让；物业转让书 2|y"!JqE1  
assignment right 转让权 I|!OY`ko  
assignor 转让人 /N+dQe  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Ny7S  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 8nqG<!,q  
associate member 附属会员 N% B>M7-=  
associated body corporate 相联法人团体 Es`Px_k  
associated company 相联公司；联属公司 g-k|>-h
 
associated corporation 相联法团 *R,5h2;  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] r6Dz;uz  
公认会计师公会〔英国〕  dFc':|  
Association of Futures Exchange Brokers 香港期货经纪协会 Wi<m{.%\E  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 xu%k~4cB,  
association of underwriters 承保人组织 i"FtcP^  
assumption of control 接管 b_krk\e@S  
assurance 担保；保险；转易；转易书 ,ng Cv;s  
assurance of interest 权益的转易 <=&`ZH  
at 19XX price 按一九ＸＸ年价格计算 kazzVK5x  
at a discount 按赔价计算；按贴水价格计算；打折扣 v~C Czg  
at a premium 按溢价计算；按升水价格计算 <dNOd0e  
at call 通知付款；按通知 3&4(ZH=  
at constant market price 按固定市价计算 E=Bf1/c\  
at constant price 按固定价格计算 nW:C/{n2tG  
at cost 按成本计算 V &T~zh1  
at current market price 按当时市价计算；按现时市价计算 'oVx#w^mf  
at current price 按当时价格计算；按现时价格计算 3M`M  
at factor cost 按要素成本计算；按生产要素成本计算 ^ +\dz  
at money-of-the-day price 按付款当日价格计算 G4;Oi=  
at or better 按指定或较佳价位〔买卖指令〕 R w\gTo  
at par 按面值计算；平价 E&w7GZNt  
at sight 见票即付 SulY1,  
at the close 按收市盘 |-ALklXr  
at the opening 按开市盘 e%M;?0j  
attestation 见证；见证条款 W@IQ^ }E  
at-the-money option 平价期权 DCa^ u'f  
attorney 受权人；受托代表人 Nx;~@  
attornment 新拥有人承认书 G*MUO#_iuh  
attributable profit 可归属利润 >R_&Ouh:  
attributable share value 可归属股份价值 >'
$Mp<  
Auckland Stock Exchange 奥克兰证券交易所 TX/Xt7#R:  
auction 拍卖 :OZrH<SW  
auctioneer 拍卖商 (9d&  
audit 审计；核数 S hWJ72c  
Audit Commission 审计署 ^\% (,KNo  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ="H%6S4'  
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〕 Fo_sgv8O<  
audit review 帐目审查 ajT*/L!0_  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 [|L<_.8  
audited account 审计帐目；经审计的帐目 5DZ#9m/  
audited annual account 经审计的周年帐目 T-L||yE,h  
audited balance sheet 经审计的资产负债表 Zi i  
auditor 核数师；核数主任；审计师 Or+U@vAnk  
auditor's certificate 核数师证明书；审计师证明书 ru%y  
auditor's report 核数师报告；审计师报告 #{6/ (X  
Aussie bond 澳元债券 Qv-_ jZ  
austerity budget 紧缩预算 V!=,0zy~Z  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 `wVyb>T  
Australia All Ordinaries Index 澳洲所有普通股票指数 WH}y"W  
Australian Dollar [AUD] 澳元 t{kG<J/l  
Australian Options Market 澳大利亚期权市场 Y.UFbrv  
Australian Securities Commission 澳洲证券事务监察委员会 +'a
^f5  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 AT3Mlz~7#  
Australian Stock Exchange 澳大利亚证券交易所 ^x,YW]AS}  
Austrian Schilling [ATS] 奥地利先令 %> eiAB_b  
authentication 认证；鉴证 m s\}  
authority to purchase 委托购买证；委购书 LRA8p<Rs  
authorization 认可；核准；授权；授权书 q9_OGd|P  
authorization by direction 指示授权 4VSU8tK|N]  
authorization by instruction 指令授权 0S~rgq|O  
authorization by warrant 令状授权 eMsd37J  
authorization of unit trust 单位信托的认可 HV|,}Wks6s  
authorized agent 指定代理人 F4
1=b4/  
authorized capital 法定资本 >bW#Zs,6  
authorized clerk 出市员 ^h6tr8yn  
authorized dealer 认可交易商 cwg"c4V  
authorized financial institution 认可财务机构 =H8;iS2R  
authorized fund 认可基金 _DtV  
authorized fund house 获授权的基金公司；认可基金公司 QW
YJ*  
authorized institution 认可机构 ~>|ziHx  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Rm( "=(  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 bAMdI 5Zk?  
authorized insurer 获授权保险人；获认可承保人 ux4POO3C|  
authorized investment 特准投资项目 GTd,n=  
authorized person 获授权人 K|, .C[  
authorized representative 获授权代表 {<KVx9  
authorized share capital 法定股本 k,*XG$2h  
automated quotation system 自动报价系统 4r}51 N\  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] WsB?C&>x  
自动交易系统〔香港期货交易所有限公司〕 ~DwpoeYX  
automatic adjustment mechanism 自动调整机制 ktIFI`@w)  
automatic adjustment system 自动调整系统 2+XAX:YD  
Automatic Clearing House 自动票据交换所 $UwCMPs X  
automatic exchange rates accumulation system 自动化汇率累集系统 }K(TjZR  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 AK4t\D)K1  
automatic teller machine [ATM] 自动柜员机 F^:3?JA_  
autopay 自动转帐 ?J0y|  
available assets 可用资产 l/5 hp.  
available fiscal reserve 现存财政储备 i ct])  
available profit 可用利润 XCQs2CHt  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 tw@X> G1z  
average 平均；平均数；海损 ih3n<gXF  
average basic salary 平均基本薪金 He@KV=  
average consumer expenditure 平均消费开支；一般消费开支 :ws<-Qy  
average cost 平均成本 f o3}W^0  
average cost of land production 增辟土地平均成本 ~} ~4  
average daily turnover 平均每日成交额 }GM'.yutX  
average daily wage rate 平均每日工资率 tH4B:Bgj!  
average expenditure pattern 平均开支模式 Ewz!O`  
average growth rate 平均增长率 vY3h3o  
average net fixed assets 固定资产平均净值 .%-8 t{dt  
average of relatives 相对价格平均数 %]i15;{X  
average price 平均价格 yHaGkm  
average propensity to consume 平均消费倾向；一般消费倾向 DlJo^|5  
average propensity to save 平均储蓄倾向；一般储蓄倾向 bN.Pex  
average rate 平均率 er\|i. Y  
average revenue 平均收入；平均收益 (9)Q ' 'S  
average stock 平均库存；平均存货 dO\"?aiD  
average yearly rent 平均年租 l]SX@zTb  
avoidance of double taxation 避免双重课税 /-s6<e!  
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 KPki}'GO  
?7A>+EY  
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