一些有用的会计术语(也不知道发的地方对不对)A

A: 5,AQ~_,'\  
A share Ａ股；甲类股份 n'*Ljp  
abatement of tax 减税；减扣免税额 @?]-5~3;  
ABN AMRO Bank N.V. 荷兰银行  (+]k{  
above-the-line expenditure 线上项目支出；经常预算支出 nv$  
above-the-line receipt 线上项目收入；经常预算收入 G0s:Dum  
ABSA Asia Limited 南非联合亚洲有限公司 IPxfjBC+J  
absolute change 绝对数值变更 oh@r0`J]x  
absolute expenditure 实际开支 1yB;"q&Xd  
absolute guideline figure 绝对准则数字 Y(SI`Xo[  
absolute interest 绝对权益 x>8f#B\Mr  
absolute order of discharge 绝对破产解除令 r3j8[&B"  
absolute profit margin 绝对利润幅度 '*,4F'  
absolute value 实值；绝对值 @&ZTEznbyt  
absolutely vested interest 绝对既得权益 _TPo=}Z  
absorbed cost 已吸收成本；已分摊成本 pV("NJj!  
absorption 吸收；分摊；合并 $m=z87hX  
absorption rate 吸收率；摊配率；分摊率 l.)N  
ACB Finance Limited 亚洲商业财务有限公司 ;5|EpoM  
acceptable form of reciprocity 合理的互惠条件 c&Zm>Qo[  
acceptable rate 适当利率；适当汇率 G>RYQ{O  
acceptance agreement 承兑协议 Z
],"<[E  
acceptance for honour 参加承兑 u3. PHZ  
acceptor 承兑人；接受人；受票人 %xZ.+Ff%  
acceptor for honour 参加承兑人 yX~[yH+Pn  
accident insurance 意外保险 KncoIw  
Accident Insurance Association of Hong Kong 香港意外保险公会 -KNJCcBJ  
accident insurance scheme 意外保险计划 blN1Q%m6  
accident year basis 意外年度基准 "G,*Z0V5  
accommodation 通融；贷款 8_,ZJ9l;  
accommodation bill 通融票据；空头票据 Ksp;bfe  
accommodation party 汇票代发人 O^xt  
account balance 帐户余额；帐户结余 W
_ 6Jl5]  
account book 帐簿 rka:.#!  
account collected in advance 预收款项 K`X2N  
account current book 往来帐簿 "|G,P-5G"  
account of after-acquired property 事后取得的财产报告 0/gcSW b  
account of defaulter 拖欠帐目 6+u'Tcb  
account payable 应付帐款 ^`!Daqk  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 $KKaA{0-  
account receivable 应收帐款 >eTlew<5  
account receivable report 应收帐款报表 Ji!-G4.n"  
account statement 结单；帐单；会计财务报表 `l+SJLyJ%  
account title 帐户名称；会计科目 -&EmEXs%  
accountant's report 会计师报告 `@eH4}L*  
Accountant's Report Rules 会计师报告规则 +n,BD C;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 jwq"B$ap  
Accounting Arrangements 《会计安排》 6-=_i)kzq  
accounting basis 会计基础 r9Z/y*q  
accounting by Official Receiver 破产管理署署长呈交的帐目 uf^:3{1  
Accounting Circular 《会计通告》 bevT`D  
accounting class 会计类别 uJOW%|ZN`  
accounting date 记帐日期；会计结算日期 *02( J  
accounting for money 款项核算 cMl

%)j-  
Accounting Officer 会计主任 >&&xJ5  
accounting period 会计报告期；会计期 =vc5,  
accounting policy 会计政策；会计方针 v/czW\z  
accounting practice 会计惯例 ]1&9~TL  
accounting principle 会计准则 RF)B4D-W  
accounting record 会计记录 u,m-6@il  
accounting report 会计报告 >>$|,Q-.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 cWc)sb  
Accounting Society of China 中国会计学会 <yS"c5D6  
accounting statement 会计报表 W\,lII0  
accounting system 会计制度；会计系统 FZnHG;af  
accounting transaction 会计事项；帐务交易 psC7IE<v  
accounting treatment 会计处理 17cW8\  
accounting year 会计年度 ?X'* p<`  
accretion 增值；添加 C.E>)  
accrual 应计项目；应累算数目 j>*SJtq7  
accrual basis 应计制；权责发生制 wP/9z(US  
accrual basis accounting 应计制会计；权责发生制会计 [bv@qBL  
accrue 应累算；应计 ku
;nVV  
accrued benefit 应累算利益 ? ~
Zr
d  
accrued charges 应计费用 SSLshY~d  
accrued cumulative preference share dividend 应累算的累积优先股股息 C/waH[Yzan  
accrued expenses 应累算费用 n ;5?^Un%  
accrued interest payable 应付利息；应计未付利息 vB5iG|b}  
accrued interest receivable 应收利息；应计未收利息 z[%v_S  
accrued right 累算权益 0NtsFPO  
accruing profit 应累算的利润 ZPsY0IzLo  
accumulated fiscal reserve 累积财政储备 ]zU<=b@  
accumulated profit 累积利润；滚存溢利 ?ev G=S4>  
accumulated reserve 累积储备 hZWK5KwT  
accumulation of surplus income 累积收益盈余 E$tk1SVo  
acquired assets 既得资产 R0mT/h2  
acquisition 收购；购置；取得 s|r7DdI  
acquisition cost 购置成本 $pfe2(8  
acquisition expenses 购置费用 \a2oM$PX  
acquisition of 100% interest 收购全部股权 HoE
.//b  
acquisition of control 取得控制权 
%]0U60  
acquisition of fixed assets 购置固定资产 k^5Rf  
acquisition of shell “买壳” ~|{)h^]@  
acquisition price 收购价 %C
6zXiO"  
act of God 天灾 }r~l72 `  
acting partner 执事合伙人 DUKmwKM"k  
active market 买卖活跃的市场；交投畅旺的市场；旺市 |akC  
active partner 积极参与的合伙人 D2:a  
active trading 交投活跃 @\`G & VB  
actual circulation 实际流通 XjZao<?u  
actual cost 实际成本 $v<hW A]>  
actual expenditure 实际开支；实际支出 T:%wX9W  
actual income 实际入息；实际收入；实际收益 _K}_h\e.  
actual market 现货市场 y?z_^ppj  
actual price 现货价；实际价格 y7)[cvB  
actual profit 实际利润 <Mn7`i   
actual quotation 实盘；实际价位；实际报价 a-A+.7  
actual year basis 按实际年度计算 W/r?0E  
actuals 实货 199hQxib:  
actuarial investigation 精算调查 Qv0>Pf  
actuarial principle 精算原则 H"GE\  
actuarial report 精算师报告 bOSYr<R&  
Actuarial Society of Hong Kong 香港精算学会 sJI-  
actuarial valuation 精算师估值 Rc:cVK  
actuary 精算师 {iIg 4PzrU  
ad referendum agreement 暂定协议；有待覆核的协定 dbT^9: Q  
ad valorem duty 从价税；按值征税 b|ksMB>)  
ad valorem duty system 从价税制 TQ\wHJ  
ad valorem fee 从价费 >c y.]uB  
ad valorem tariff 从价关税 JIbzh?$aD  
additional allowance 额外免税额 z@l!\m
-  
additional amount for unexpired risk 未过期风险的额外款额 $:u7Dv}\  
additional assessable profit 补加应评税利润 .)^3t~  
additional assessment 补加评税 f-v ND'@  
additional commitment 额外承担 :Bv&)RK  
additional commitment vote 额外承担拨款 ~?`9i>3W~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Q$.V:#  
additional dependent parent allowance 供养父母额外免税额 |
6(qg5"  
additional provision 额外拨款 H&yFSz}6a  
additional stamp duty 附加印花税 dy6F+V\DG  
additional tax 补加税罚款；补加税款 )>/j&>%  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 BV }(djx  
adjudged bankrupt 被裁定破产 iZ.&q 6  
adjudicated bankrupt 裁定破产人 *@G(3 n  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 i_9Cc$Qh<  
adjudication of bankruptcy 裁定破产；宣告破产 DA4edFAuE  
adjudication of insolvency 裁定无力偿还债务 HzG~I8o(d  
adjusted actual 经调整的实数；调整后的实数 DNm7z[t{  
adjusted current assets 经调整的流动资产；调整后的流动资产 Yn$>QS 4  
adjusted figure 经调整的数字；调整后的数额 iUxDEt[t*  
adjusted liabilities 经调整的负债；调整后的负债 lN)Y  
adjusted loss 经调整的亏损；调整后的亏损 VO @ 4A6  
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 C:s^s  
adjusted profit 经调整的利润；调整后的利润 Wp7@  
adjusted surplus 经调整的盈余额；调整后的盈余额 }/7.+yD  
adjusted value 经调整的价值；调整后的价值 h$aew63  
adjustment 调整；修订；理算〔保险〕 L.TgJv43  
adjustment centre 调剂中心 nv_m!JG7  
adjustment lag 调整过程的时间差距；调整时差 n&YW".iG  
adjustment mechanism 调整机制 +9 16ZPk  
adjustment of loss 亏损调整 +;:aG6q+  
adjustment process 调整过程；调整程序 ~.4W,QLuD  
adjustment range 调整幅度 <i:*p1#Bm  
administered exchange rate 受管制汇率 '.%iPMM  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 1C}
pv{0:&  
administration expenses 行政费用 RFZU}.*K$  
administration fee 手续费；行政费 0gv3v@QO  
administration in bankruptcy 破产管理 cwM#X;FGq  
administration order 遗产管理令 "UhK]i*@l  
administrator 管理人；遗产管理人 ;l/}O
r2  
administrator of the estate 遗产管理人 |c06ix;).  
admission of debt 债项承认书 "o^bN 9=  
admission of proof 接纳债权证明 Nh1e1m?  
advance 放贷款项；垫付款项；预支款项；预付款项 !7mvyc!'!  
advance account 暂支帐目；预付款帐户 BGlGpl  
advance compensation 预付补偿金 #514a(6  
advance from shareholder 股东垫款 <K DH  
advance pending reimbursement 预支以待日后付还 Xb(CH#*{z  
advanced economy 先进经济体系 V_+}^  
advancement 预付；预付财产 xUiWiOihr6  
advances warrant 垫款令 #sz]PZ\  
advancing 贷出 [|:
QE~U@  
adverse balance 逆差 "t(1tWO1o  
adverse exchange 逆汇 aW`:)y&f  
advertisement addressed to shareholders 在报章刊登的致股东通告 )X
mCy"xx  
advice for collection 托收通知书 njy~  
advice of drawing 提款通知书；汇票通知书 nV!2Dfd  
advice of payment 付款通知 vHs>ba$"  
Advisory Committee [Securities and Futures Commission] (xk.NZnF  
谘询委员会〔证券及期货事务监察委员会〕 #Acon7Rp  
Advisory Committee on Diversification 经济多元化谘询委员会 RL7C YB  
affidavit 誓章；遗产申报誓章 kP!%|&w;  
affidavit of no receipt 述明无收款的誓章 $ 7UDz  
affiliate 联号；联营公司；附属公司 ONjC(7  
affiliated company 附属公司；联号；联营公司 GN:Ru|n  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 m.1LxM$8  
affordability 负担能力 B
Ka A=Bl  
African Development Bank [AfDB] 非洲开发银行 4mEzcwo'  
after-acquired property 事后取得的财产 :.C+?$iuX  
after-hours dealing 市后交易 "-G&=(  
after-tax profit 税后盈利；税后利润；税后溢利 Xtuhcdzu[  
agency agreement 代理协议 bin6i2b  
agency expenses 代理机构的开支 ((Vj]I% ;  
agency fee 代理费 Jz~+J*r;]A  
Agency Law 《代理法》 ShC_hi  
agent 代理人；承销人 $cRcap  
agent of company 公司代理人 Iv'RLM  
agent's fee 代理人费；经纪费 F{TC#J}I%'  
aggregate 总计；总数；总体数字 ?cqicN.+6  
aggregate amount 总款额；总额 z[WC7hvU  
aggregate assets and liabilities 总体资产与负债 "sFW~Y  
aggregate at constant price 按固定价格计算的总体数字 Oamv9RyDvC  
aggregate demand 总需求 whV&qe;sw  
aggregate gross position 总持仓量 C}n'>],p  
aggregate limit 总限额
M%7`8KQ  
aggregate of salaries tax 合计薪俸税 t{+M|Y  
aggregate performance 总体表现；总体业绩 p@#]mVJ>9  
aggregate supply 总体供应 J$1j-\KS  
aggregate surplus 总盈余 IO}+[%ptc*  
aggregate total 整体总额 ^$e0t;W=  
aggregate value 总值；合计价值 +2- qlU  
aggregated basis 合计基准 4O$mR  
aggregated net chargeable income 合计应课税入息实额 1v;'d1Hg
;  
aggregation 合并计算；合计；总和 VMaS;)0f@  
aggregation of incomes of husband and wife 夫妇入息合并计算 \M+MDT&  
aggregation of property 财产的总和 u@AI&[Z  
agio 差价；贴水 qZ X/@Yxz  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 9wh2f7k  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment J/W{/E>;  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 >oJkJ$|wU  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ax|1b`XUr"  
《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》 2UadV_s+s  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment c/aup  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 b,<9  
agreement for a settlement 授产协议 'q{733o  
agreement for assignment 转让协议 !;3PG9n3|h  
agreement for sale 售卖协议；买卖协议 ~cqryr9  
agreement for sale and purchase 买卖协议 ,pt%) c  
agreement for the payment of interest 支付利息协议 ,Em$!n  
agreement for the repayment of money 还款协议 thW<   
agreement of reinsurance 再保险协议 ^b-18 ~s  
Agricultural Bank of China 中国农业银行 `<fh+*  
air passenger departure tax 飞机乘客离境税 e/s(ojDW  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 I021p5h|  
airport tax 机场税 \a|L/9%  
alcohol duty 酒精税 ~<9{#uM  
alienation 让与；让渡；转让 N_DT7  
alimony 生活费；赡养费 )S@jDaU<  
All Ordinaries Index [AOI] 所有普通股指数 MI#mAg<  
all risks 全险；综合险 `-UJ /{  
All Sales Record for Stock Market 《股票市场成交报告》 J5yidymrpW  
Allied Capital Resources Limited 新联财务有限公司 ,mFsM!|  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 =A!S/;z>  
allocation letter 拨款信件 *"{&FEV  
allocation of fund 分配款项；预留款项 :V
uf6,  
allocation of profit 利润分配；溢利分配 9#/(N#>  
allocation warrant 拨款令 .tXtcf/  
allotment 分配；配股 oC|WBS  
allotment notice 股份配售通知；配股通知 [=%YV# O  
allotment of shares 股份分配 V H^AcO  
allowable 可获宽免；免税的 , c;eN  
allowable business loss 可扣除的营业亏损 z2yJ#  
allowable expenses 可扣税的支出 @QEqB_W  
allowance 免税额；津贴；备抵；准备金 W WG /k17  
allowance for debts 债项的免税额 $t=O:  
allowance for depreciation by wear and tear 耗损折旧免税额 *cv}*D  
allowance for funeral expenses 殡殓费的免税额 H-5<S@8
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Iy7pt~DJ,  
allowance for repairs and outgoings 修葺及支出方面的免税额 NAFsFngqH  
allowance to debtor 给债务人的津贴 k#JQxLy#  
alteration of capital 资本更改 Uu p(6`7  
alternate trustee 候补受托人 Y}R}-+bD/  
amalgamation 合并 MQ/ A]EeL  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ze^jG-SL$9  
ambit of charges 征税范围；收费范围 I*[tMzE  
amended valuation 经修订的估值 /uqu32;o  
American Commodities Exchange 美国商品交易所 T5lQIr@a  
American Express Bank Limited 美国运通银行 q!,zq  
American Stock Exchange 美国证券交易所 GJ(d
&o8  
amortization 摊销 Y;J*4k]  
amount due from banks 存放银行同业的款项 uZ6d35MJ  
amount due from banks abroad 存放海外银行同业的款项 3ha|0[r9  
amount due from holding companies 控股公司欠款 2h^WYpCm  
amount due from local banks 存放本港银行同业的款项 TW&DFKK`  
amount due to banks 银行同业的存款 pb;")Q'  
amount due to banks abroad 海外银行同业的存款 ,5k-.Md>2*  
amount due to holding companies 控股公司存款 Yn51U6_S  
amount due to local banks 本港银行同业的存款 ekSY~z=/u  
amount due to outport banks 外埠银行同业的存款 $6f\uuTU2"  
amount for note issue 发行纸币的款额 8Z#j7)G  
amount of bond 担保契据的款额 l0]
d  
amount of consideration 代价款额 -C7FuD[Xw  
amount of contribution 供款数额 S9sR#  
amount of indebtedness 负债款额 oUDVy_k  
amount of principal of the loan 贷款本金额 7hNb/O004  
amount of rates chargeable 应征差饷数额 h5%|meZQb  
amount of share capital 股本额 ak:v3cQR  
amount of sums assured 承保款额 p QE)p  
amount of variation 变动幅度 /ci]}`'ws  
amount of vote 拨款数额 (g8*d^u#PO  
amount payable 应付款额 US&B!Q:v  
amount receivable 应收款额 >%b\yl%0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;]D(33)(  
analysis 分析 =Ov7C[(  
ancillary risk 附属风险 8pZ<9t'  
annual account 周年帐目；周年帐目报表；年度决算；年结 KJhNJ  
annual accounting date 年结日期 `d]Z)*9  
annual allowance 每年免税额；年积金；年度津贴；年津 %B2XznZ:  
annual balance 年度余额 $+= 
<(*  
annual disposable income 每年可动用收入 <EX7WA  
annual estimates 周年预算 my\&
hCE  
annual fee 年费 5OLQw(E  
annual general meeting 周年大会 !F4;_A`X  
annual growth rate 年增率；每年增长率 6o&ZIYJ9k  
annual long-term supplement 长期个案每年补助金 =C7 khE  
annual pensionable emolument 可供计算退休金的年薪 lPq\=
V  
annual report 年报 a=}*mF[ug  
Annual Report on the Consumer Price Index 《消费物价指数年报》 h^|5|l  
annual return 周年报表；周年申报表；每年报税表格 .QWhK|(.!  
Annual Return Rules 《周年报表规则》 F#r#}.B='U  
annual review of consumer prices 每年消费物价回顾 m9$:9yRm  
annual roll-forward basis 逐年延展方式 3fS}:!sQ
 
annual salary 年薪 a=]Wzlz
 
annual statement 年度报表；年度决算表 Y>6.t"?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 +a)E|(cN  
annuitant 年金受益人 GlYly5F  
annuity 年金 Gm8E<iTP  
annuity contract 年金合约 }<m{~32M  
annuity on human life 人寿年金 9M$/=>^ Z  
antecedent debt 先前的债项 J\co1kO9/  
ante-dated cheque 倒填日期支票 >>'C :7+Y  
anticipated expenditure 预期开支 ETw]! br  
anticipated net profit 预期纯利 8v_C5d\  
anticipated revenue 预期收入 :-+4:S
  
anti-inflation measure 反通货膨胀措施 0&w0aP`Y  
anti-inflationary stance 反通货膨胀立场 7} O;FX+x  
apparent deficit 表面赤字 zQ)+/e(8  
apparent financial solvency 表面偿债能力 Pe^!$  
apparent partner 表面合伙人 j'rS&BIG  
application for personal assessment 个人入息课税申请书 b{[*N  
application of fund 资金应用 L10IF  
application to release as liquidator and to destruct the books of accounts and documents 440FhDMj  
申请免除清盘人职务及毁灭帐簿与文件 ,Qc.;4s-  
appointed actuary 委任精算师 Epjff@7A  
appointed auditor 委任核数师；委任审计师 zmFws-+A  
appointed trustee 委任的受托人 ~1 ZD[@  
appointer 委任人 r|Zi3+  
apportioned pro rata 按比例分摊 5G*II_j  
apportionment 分配；分摊 )m#']c:rg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 RXSf,O  
apportionment formula 分摊方程式 MK$Jj"  
apportionment of estate duty 遗产税的分摊 LsTffIP  
appraisal 估价；评估 R,0Oq5  
appreciable growth 可观增长 nB@UKX  
appreciable impact 显着影响 .[pUuVq]  
appreciable increase 可观增长 F8mC?fbK9  
appreciation 增值；升值 H'Qo\L4H  
appreciation against other currencies 相对其他货币升值 ^X
1wI9V  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %$X\"  
appreciation tax 增值税 .]t5q%}j  
appropriation 拨款；拨用；拨付 <|F-Dd  
appropriation account 拨款帐目 *8A6Q9YT  
Appropriation Bill 拨款法案 /&s}<BMHU  
appropriation-in-aid system 补助拨款办法 zJl_ t0  
approved assets 核准资产 y:so L:(F  
approved basket stock 认可一篮子证券 >{&A%b4JF  
approved budget 核准预算 7`Du5>b8  
approved charitable donation 认可慈善捐款 gA:TL{X0  
approved charitable institution 认可慈善机构 ^#SBpLw  
approved currency 核准货币；认可货币 Wc4vCVw  
approved estimates 核准预算 W<'<'z5  
approved estimates of expenditure 核准开支预算 7'j9rmTXs  
approved overseas insurer 核准海外保险人 IC~ljy]y_  
approved overseas trust company 核准海外信托公司 >4)g4~'n!  
approved pooled investment fund 核准汇集投资基金 KTmaglgp  
approved provident fund scheme 认可公积金计划 d6b.z
P  
approved provision 核准拨款 i^g~~h F  
approved redeemable share 核准可赎回股份 w-rOecwFvu  
approved regional stock 认可地区性证券 Slx2z%'>  
approved retirement scheme 认可退休金计划 SMO*({/  
approved subordinated loan 核准附属贷款 #5{sglC"|F  
arbitrage 套戥；套汇；套利 ntHT  
arbitrageur 套戥者；套汇者 "$@,n7k  
arbitrary amount 临时款项 *{[d%B<lp  
arrangement 措施；安排；协定 ~ x`7)3  
arrears 欠款 uPU#c\  
arrears of pay 欠付薪酬 <Cq"| A  
arrears of revenue 逾期未收税款；逾期未收的帐项 Bl4 dhBZoO  
articles of association 组织章程；组织细则；组织章程细则 %$9:e J?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #"r kuDO  
ascertainment of profit 确定利润 EAyukM2  
"Asia Clear" “亚洲结算系统” qJ Gm8^b-  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 d}% (jJ(I  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ,"H?hFQ  
Asian Development Fund [ADF] 亚洲发展基金 2f{kBD  
Asian dollar bond 亚洲美元债券 BE4\U_]a3  
Asian dollar market 亚洲美元市场 3^~
Zj95M  
Asian dollar rate 亚洲美元利率 I9/KM4&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 x]'H jTqX  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ZR mPP  
asked price 沽盘；喊价；索价；卖方报价 PP4d?+;V  
assessable income 应评税入息 LUul7y'"  
assessable loss 应评税亏损 fLM.kCD?u  
assessable profit 应评税利润 )52#:27F  
assessable value 应评税值 }200g_^  
assessed profit 估定利润 DpNX66O  
assessed value 经评估价值 .EzSSU7n)  
assessment 评税；评定；估价；评税单 I}%mfojC  
assessment number 评税编号；估价编号 c}cG<F  
assessment of additional tax 补加税评税 S)Mby  
assessment of performance 业绩评估；实绩评价 ASq`)Rz  
Assessor 评税主任 ">,K1:(D  
asset price bubbles 资产价格泡沫 @Yarz1  
asset-backed securities 具资产保证的证券 !Sfe{/$w  
assets accretion 资产增值 P2QRvn6v  
assets and liabilities 资产与负债 /J.0s0@  
assets betterment statement 资产递增表；资产改进表 ]:!8 s\#  
assets lending 实物放款；有抵押贷款 At|ht  
assets of the company passing on the death 死者去世时转移的公司资产 cf&C|U  
assets pledged as security for liabilities 用作负债抵押的资产 c}'Xoc  
assets portfolio 资产投资组合 U,d2DAvt  
assets price 资产价格 n4R]+&*  
assets quality 资产质素 2_I+mQ  
assets realization 资产变现 .W-=x,`hY4  
assets refinancing arrangement 资产再集资安排 #'KY`&Tw&  
assets securitization 资产证券化 D/*vj|  
assets situated outside Hong Kong 在香港以外地方的资产 Sy:K:Z|[U  
assets stripping 削减资产；拆卖资产 6ku8`WyoF  
assets value 资产值 Ltl]j*yei  
assignee 承让人 Es:5yX!  
assignment 转让；转让书；转让契 ec#_olG%  
assignment of interest 权益转让 Z{ %Uw;d  
assignment of letters patent and trade mark 专利证书及商标转让 sI4QI\*4  
assignment of property 物业转让；物业转让书 dkETM,
 
assignment right 转让权 pj j}K  
assignor 转让人 y]MWd#U  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 &!4( 0u  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 t3K>\ :  
associate member 附属会员 :nt}7Dn'  
associated body corporate 相联法人团体 c.\:peDk  
associated company 相联公司；联属公司 KZi+j#7O  
associated corporation 相联法团 LuLy6]6D;  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "3v7gtGG  
公认会计师公会〔英国〕 Hc>([?P%t  
Association of Futures Exchange Brokers 香港期货经纪协会 RlPjki"M
g  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 p-a]"l+L  
association of underwriters 承保人组织 vsjM3=  
assumption of control 接管 TjT](?'o  
assurance 担保；保险；转易；转易书 uAChu]  
assurance of interest 权益的转易 7Zhli Y1  
at 19XX price 按一九ＸＸ年价格计算 z/pDOP Ku  
at a discount 按赔价计算；按贴水价格计算；打折扣 Qa>%[jx,@,  
at a premium 按溢价计算；按升水价格计算 R,uJK)m  
at call 通知付款；按通知 O^y$8OKEi,  
at constant market price 按固定市价计算 K~P76jAe$  
at constant price 按固定价格计算 ='KPT1dW*  
at cost 按成本计算 //VG1@vaVX  
at current market price 按当时市价计算；按现时市价计算 "sC$%D<oc  
at current price 按当时价格计算；按现时价格计算 H3W_}f  
at factor cost 按要素成本计算；按生产要素成本计算 !d/`[9j
Y  
at money-of-the-day price 按付款当日价格计算 AsV8k_qZL  
at or better 按指定或较佳价位〔买卖指令〕 Uy:@,DW  
at par 按面值计算；平价 q
=T<^Tk#e  
at sight 见票即付 rHH#@Zx  
at the close 按收市盘 =#7s+d-  
at the opening 按开市盘 >6n@\n  
attestation 见证；见证条款 $XU-[OF%:9  
at-the-money option 平价期权 cKaL K#~  
attorney 受权人；受托代表人 lv*Wnn@k  
attornment 新拥有人承认书 pIk4V/fy  
attributable profit 可归属利润 FA5k45wL  
attributable share value 可归属股份价值 IO?~b XP  
Auckland Stock Exchange 奥克兰证券交易所 %w;1*~bH  
auction 拍卖 h}Fu"zK  
auctioneer 拍卖商 0]f?Dx/8  
audit 审计；核数 c`Lpqs`  
Audit Commission 审计署 Q&\ZC?y4  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 0tn7Rkiw  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 7N&3FER  
audit review 帐目审查 1',+&2)oj  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 8Xt=eL/P  
audited account 审计帐目；经审计的帐目 VKl~oFKXJ  
audited annual account 经审计的周年帐目 o
Y| (M_;  
audited balance sheet 经审计的资产负债表 aTmX!!  
auditor 核数师；核数主任；审计师 C`=`Ce~|d  
auditor's certificate 核数师证明书；审计师证明书 s2,`eV  
auditor's report 核数师报告；审计师报告 0nF>zOmc  
Aussie bond 澳元债券 q{N lF$X  
austerity budget 紧缩预算 Xmw2$MCB  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 CJ37:w{%*Y  
Australia All Ordinaries Index 澳洲所有普通股票指数 ulJ+:zwq$  
Australian Dollar [AUD] 澳元 *R1d4|/G  
Australian Options Market 澳大利亚期权市场 5k!(#@a_T  
Australian Securities Commission 澳洲证券事务监察委员会 ^^U)WB  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 XF0*d~4  
Australian Stock Exchange 澳大利亚证券交易所 GL
oL4el  
Austrian Schilling [ATS] 奥地利先令 *;~{_Disz  
authentication 认证；鉴证 lW@
:q04Z$  
authority to purchase 委托购买证；委购书 EV;;N  
authorization 认可；核准；授权；授权书 |G5=>W  
authorization by direction 指示授权 _ ;v_L  
authorization by instruction 指令授权 f]^J,L9qz  
authorization by warrant 令状授权 eFeCS{LV+  
authorization of unit trust 单位信托的认可 |$i1]Dr6  
authorized agent 指定代理人 I=Lj_UF4  
authorized capital 法定资本 w^vK7Z 1$  
authorized clerk 出市员 }T&;*ww  
authorized dealer 认可交易商 <{P^W;N7  
authorized financial institution 认可财务机构 ^!{ oAzy9  
authorized fund 认可基金 h_}BmJh_  
authorized fund house 获授权的基金公司；认可基金公司 o7Z#,>`2  
authorized institution 认可机构 ~S~x@&yR  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 |Cxip&e>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 a|^-z|.  
authorized insurer 获授权保险人；获认可承保人 ~vvQz"  
authorized investment 特准投资项目 d%"@#bB  
authorized person 获授权人 1Rb<(%   
authorized representative 获授权代表 tue%L]hc  
authorized share capital 法定股本 7Ohu$5\  
automated quotation system 自动报价系统 CuGOjQ-k~  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] M@z_Z+q9  
自动交易系统〔香港期货交易所有限公司〕 =iQ`F$M  
automatic adjustment mechanism 自动调整机制 T3PaG\5B  
automatic adjustment system 自动调整系统 azATKH+j  
Automatic Clearing House 自动票据交换所 #h|,GvmF<b  
automatic exchange rates accumulation system 自动化汇率累集系统 vo^9qSX f  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ,1.([%z+r  
automatic teller machine [ATM] 自动柜员机 kkuQ"^<J  
autopay 自动转帐 >@92K]J  
available assets 可用资产 DqC}f#  
available fiscal reserve 现存财政储备 )}g4Rvr  
available profit 可用利润 z jNjmC!W  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 =M km:'1r  
average 平均；平均数；海损 qCFXaj   
average basic salary 平均基本薪金 26klW:2*  
average consumer expenditure 平均消费开支；一般消费开支 @):NNbtA  
average cost 平均成本 T"0)%k8lJ  
average cost of land production 增辟土地平均成本 GzE3B';g
 
average daily turnover 平均每日成交额 !B38! L  
average daily wage rate 平均每日工资率 ucm.~1G(  
average expenditure pattern 平均开支模式 =2V;B  
average growth rate 平均增长率 =;?PVAdu%#  
average net fixed assets 固定资产平均净值 @nW(KF  
average of relatives 相对价格平均数 lDM~Z3(/b  
average price 平均价格 |$-d,] V  
average propensity to consume 平均消费倾向；一般消费倾向 >Ki]8&  
average propensity to save 平均储蓄倾向；一般储蓄倾向 #;KG6IE  
average rate 平均率 :FgRe,D  
average revenue 平均收入；平均收益 D0_x|a  
average stock 平均库存；平均存货 ^Ypx|-Vu!  
average yearly rent 平均年租 /xbF1@XtL  
avoidance of double taxation 避免双重课税 rH_:7#.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 %YAiSSsV  
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