一些有用的会计术语(也不知道发的地方对不对)A

A: {OXKXRCa  
A share Ａ股；甲类股份 vB hpD  
abatement of tax 减税；减扣免税额 
4&Y{kNF  
ABN AMRO Bank N.V. 荷兰银行 XcAx@CY9c  
above-the-line expenditure 线上项目支出；经常预算支出 XFUlV;ek  
above-the-line receipt 线上项目收入；经常预算收入 T/X[q7O~~4  
ABSA Asia Limited 南非联合亚洲有限公司 iLIH |P%  
absolute change 绝对数值变更 i<m1^a#C'  
absolute expenditure 实际开支 U\*}}   
absolute guideline figure 绝对准则数字 rB}Iwp8  
absolute interest 绝对权益 s9>-Q"(y  
absolute order of discharge 绝对破产解除令 &$
:1rA_v  
absolute profit margin 绝对利润幅度 jO&sS?  
absolute value 实值；绝对值 )Gi!wm>zvN  
absolutely vested interest 绝对既得权益 2g$PEwXe  
absorbed cost 已吸收成本；已分摊成本 96fbMP+7R  
absorption 吸收；分摊；合并 6F(;=iY8  
absorption rate 吸收率；摊配率；分摊率 7y""#-}V[r  
ACB Finance Limited 亚洲商业财务有限公司 N\1 EWi  
acceptable form of reciprocity 合理的互惠条件 yM`J+tq  
acceptable rate 适当利率；适当汇率 Y(h86>z*w  
acceptance agreement 承兑协议 ds}:t.3}6  
acceptance for honour 参加承兑 ]+u`
E
 
acceptor 承兑人；接受人；受票人 g\[?U9qN  
acceptor for honour 参加承兑人 ABuK`(f.  
accident insurance 意外保险 U%.OH?;f  
Accident Insurance Association of Hong Kong 香港意外保险公会 2? 9*V19yu  
accident insurance scheme 意外保险计划 7_xQa$U[  
accident year basis 意外年度基准 _lcx?IV  
accommodation 通融；贷款 ^`XQ>-wWue  
accommodation bill 通融票据；空头票据 V^sZXdDNL  
accommodation party 汇票代发人 e`27 ?  
account balance 帐户余额；帐户结余 qb'4x){  
account book 帐簿 Ha>Hb`  
account collected in advance 预收款项 Ka%u#};  
account current book 往来帐簿 gY9HEfB  
account of after-acquired property 事后取得的财产报告 &FHzd/  
account of defaulter 拖欠帐目
FZf{kWH  
account payable 应付帐款 /@h)IuW  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 E4idEQ}H  
account receivable 应收帐款 )zzZYs&|  
account receivable report 应收帐款报表 Q"itV&d
,  
account statement 结单；帐单；会计财务报表 &Azfpv  
account title 帐户名称；会计科目 + :4 F@R  
accountant's report 会计师报告 I.As{0cc  
Accountant's Report Rules 会计师报告规则 xF.n=z  
accounting and auditing procedure 会计与审计程序；会计与核数程序 M
KMWHGN  
Accounting Arrangements 《会计安排》 9ozN$:  
accounting basis 会计基础 G0*>S`:4  
accounting by Official Receiver 破产管理署署长呈交的帐目 _=!Rl#  
Accounting Circular 《会计通告》 ]06orBV  
accounting class 会计类别 _ `5?/\7  
accounting date 记帐日期；会计结算日期 $2I^ ;5r[  
accounting for money 款项核算 g-)izPX  
Accounting Officer 会计主任 @#m@ .   
accounting period 会计报告期；会计期 oMey^]!  
accounting policy 会计政策；会计方针 vo<'7,  
accounting practice 会计惯例 pbc<326X"  
accounting principle 会计准则 T rK-XTev  
accounting record 会计记录 c~ x  
accounting report 会计报告 jiw5>RNt  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 h]WPWa)M  
Accounting Society of China 中国会计学会 `#J0@ -  
accounting statement 会计报表 Y=0D[o8  
accounting system 会计制度；会计系统 #2 Gy=GvV  
accounting transaction 会计事项；帐务交易 ~
nLE?>x|Z  
accounting treatment 会计处理 %+gK5aVab  
accounting year 会计年度 ul@G{N{L   
accretion 增值；添加 lqdil l\  
accrual 应计项目；应累算数目 gkkT<hEV=  
accrual basis 应计制；权责发生制 p8gm=  
accrual basis accounting 应计制会计；权责发生制会计 g}\G@7Q  
accrue 应累算；应计 B'[FnJ8~  
accrued benefit 应累算利益 5AFy6Ab  
accrued charges 应计费用 ,, S]_S  
accrued cumulative preference share dividend 应累算的累积优先股股息 ^phgNzD  
accrued expenses 应累算费用 PiQsVk  
accrued interest payable 应付利息；应计未付利息 my|]:(_0d  
accrued interest receivable 应收利息；应计未收利息 .t53+<A  
accrued right 累算权益 -(~OzRfYi  
accruing profit 应累算的利润 &=ZVU\o:  
accumulated fiscal reserve 累积财政储备 dZMf5=tb  
accumulated profit 累积利润；滚存溢利 3(&f!<Uy  
accumulated reserve 累积储备 <cig^B{nX  
accumulation of surplus income 累积收益盈余 Uphme8SX  
acquired assets 既得资产 $>if@}u  
acquisition 收购；购置；取得 VDy2!0  
acquisition cost 购置成本 Kd,8PV*_  
acquisition expenses 购置费用 #POVu|Y;h  
acquisition of 100% interest 收购全部股权 :[P)t %  
acquisition of control 取得控制权 ~F; ~  
acquisition of fixed assets 购置固定资产 =Pj+^+UM  
acquisition of shell “买壳” |-+IF,j  
acquisition price 收购价 B=!&rKF  
act of God 天灾 <?8aM7W7  
acting partner 执事合伙人
z.d1>w  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `_;sT8  
active partner 积极参与的合伙人 ?F=^& v8  
active trading 交投活跃 L<dJWxf?D  
actual circulation 实际流通 1 >}x9D  
actual cost 实际成本 b9Fd}WZz  
actual expenditure 实际开支；实际支出 X>-|px$vy  
actual income 实际入息；实际收入；实际收益 n VNz5B  
actual market 现货市场 ."X}A t  
actual price 现货价；实际价格 }X|*+<  
actual profit 实际利润 t,P_&0X  
actual quotation 实盘；实际价位；实际报价 E@} NV|90  
actual year basis 按实际年度计算 YmwUl>@{  
actuals 实货 gPT<%F  
actuarial investigation 精算调查 'DeI]IeP  
actuarial principle 精算原则 [}ayaXXQ5  
actuarial report 精算师报告 ue8"_N  
Actuarial Society of Hong Kong 香港精算学会 -w'_Q"o2  
actuarial valuation 精算师估值 ctk~}(1#  
actuary 精算师 Sj(5xa[  
ad referendum agreement 暂定协议；有待覆核的协定 ]0dj##5tJ  
ad valorem duty 从价税；按值征税 ~6nY5  
ad valorem duty system 从价税制 azBYh*s=5{  
ad valorem fee 从价费 <y
`MUpf]  
ad valorem tariff 从价关税 ,;D$d#\"  
additional allowance 额外免税额 %:S4OT8]  
additional amount for unexpired risk 未过期风险的额外款额 ?:woUTyCv  
additional assessable profit 补加应评税利润 mG\$W#+j  
additional assessment 补加评税 `W=3_  
additional commitment 额外承担 6<hE]B)  
additional commitment vote 额外承担拨款 y]U]b G{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _A/q bm  
additional dependent parent allowance 供养父母额外免税额 r `;_ #&b  
additional provision 额外拨款 j:>_1P/  
additional stamp duty 附加印花税 9'" F7>d  
additional tax 补加税罚款；补加税款 K`vc&uf  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 d94Le/E  
adjudged bankrupt 被裁定破产 tg~@(IT}j  
adjudicated bankrupt 裁定破产人 nhdOo
  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 /}kG$~  
adjudication of bankruptcy 裁定破产；宣告破产 qdCcMcGt  
adjudication of insolvency 裁定无力偿还债务 y3+iADo.p  
adjusted actual 经调整的实数；调整后的实数 L^E#"f  
adjusted current assets 经调整的流动资产；调整后的流动资产 QKB*N)%6  
adjusted figure 经调整的数字；调整后的数额 cfZ$V^xM  
adjusted liabilities 经调整的负债；调整后的负债 tEam6xNf,  
adjusted loss 经调整的亏损；调整后的亏损 ATG;*nIP  
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 E3vYVuw  
adjusted profit 经调整的利润；调整后的利润 {9 .sW/  
adjusted surplus 经调整的盈余额；调整后的盈余额 3xX^pjk  
adjusted value 经调整的价值；调整后的价值 :5W8S6[o  
adjustment 调整；修订；理算〔保险〕 `m")v0n3  
adjustment centre 调剂中心 /$=<"Y7&g  
adjustment lag 调整过程的时间差距；调整时差 Tb!Fv W  
adjustment mechanism 调整机制 T1*%]6&V|  
adjustment of loss 亏损调整 &#< M o  
adjustment process 调整过程；调整程序 a #`Y(R'  
adjustment range 调整幅度 G2y
`yg  
administered exchange rate 受管制汇率 ?h|&kRq  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 6k9cvMs%H  
administration expenses 行政费用 g15~+;33N  
administration fee 手续费；行政费 YQ-!>3/)-  
administration in bankruptcy 破产管理 8\BGL  
administration order 遗产管理令 @{q:179w^  
administrator 管理人；遗产管理人 cF V[k'F  
administrator of the estate 遗产管理人 +Y! P VMF  
admission of debt 债项承认书 V] 0T P#  
admission of proof 接纳债权证明 UTS.o#d  
advance 放贷款项；垫付款项；预支款项；预付款项 _c$F?9:  
advance account 暂支帐目；预付款帐户 'c/S$_r
 
advance compensation 预付补偿金
k}&7!G@T  
advance from shareholder 股东垫款 fMm.V=/+  
advance pending reimbursement 预支以待日后付还 =pk5'hBAi  
advanced economy 先进经济体系 p6c&vEsNj  
advancement 预付；预付财产 1DRih>+#  
advances warrant 垫款令 kMx^L;:n  
advancing 贷出 @>Bgld&vl  
adverse balance 逆差  eQU~A9  
adverse exchange 逆汇 [,0[\NC  
advertisement addressed to shareholders 在报章刊登的致股东通告 Kl/n>qEt  
advice for collection 托收通知书 UbDpSfub  
advice of drawing 提款通知书；汇票通知书  -]. a0  
advice of payment 付款通知 Dbg,|UH  
Advisory Committee [Securities and Futures Commission] V'^E'[Dd{  
谘询委员会〔证券及期货事务监察委员会〕 /UG]hJ-wn  
Advisory Committee on Diversification 经济多元化谘询委员会 vrq5 +K&||  
affidavit 誓章；遗产申报誓章 =9!|%j  
affidavit of no receipt 述明无收款的誓章 i9+qU  
affiliate 联号；联营公司；附属公司 <ebC]2j8cK  
affiliated company 附属公司；联号；联营公司 *Roqie  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 UC@Jsj~f  
affordability 负担能力 Z{}+7P  
African Development Bank [AfDB] 非洲开发银行 evvv&$&  
after-acquired property 事后取得的财产 s+<`iH9Hm  
after-hours dealing 市后交易 xOt {Vsv  
after-tax profit 税后盈利；税后利润；税后溢利 up!54}
qy  
agency agreement 代理协议 8G )O,F7z  
agency expenses 代理机构的开支 Ud& '*,  
agency fee 代理费 *!r"+?0gN  
Agency Law 《代理法》 KX
f(v4  
agent 代理人；承销人 N8KH.P+  
agent of company 公司代理人 -{z<+(K!$  
agent's fee 代理人费；经纪费 92(P~Sdv  
aggregate 总计；总数；总体数字 n@$("p  
aggregate amount 总款额；总额 6PyW(i(bs  
aggregate assets and liabilities 总体资产与负债 `lcQ Yd<,4  
aggregate at constant price 按固定价格计算的总体数字 ,(3oAj\  
aggregate demand 总需求 N`J]k B7  
aggregate gross position 总持仓量 gp<XTLJ@>  
aggregate limit 总限额 p#0L@!,  
aggregate of salaries tax 合计薪俸税 ('z:XW96  
aggregate performance 总体表现；总体业绩 cd._q2  
aggregate supply 总体供应 D k<NlH zp  
aggregate surplus 总盈余 c5(4rT{(m  
aggregate total 整体总额 rrP_7D  
aggregate value 总值；合计价值 -q30tO.  
aggregated basis 合计基准 3}2;*:p4Y  
aggregated net chargeable income 合计应课税入息实额 lBzfBmEB  
aggregation 合并计算；合计；总和 'Px}#f0IR  
aggregation of incomes of husband and wife 夫妇入息合并计算 L\zyBfK}  
aggregation of property 财产的总和 [NoOA  
agio 差价；贴水 (Xl+Zi>\{  
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》 $1y8X K7r  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment b5)a6qtb  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 5p]V/<r  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Aa+<4 R  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 37b6w6{D  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment )kEH}P&  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 zJ30ZY:  
agreement for a settlement 授产协议 _0|@B8!J?  
agreement for assignment 转让协议 * hmoi  
agreement for sale 售卖协议；买卖协议 4Opf[3]  
agreement for sale and purchase 买卖协议  ]&OI.p  
agreement for the payment of interest 支付利息协议 Vg~10Q  
agreement for the repayment of money 还款协议 12@Ge]  
agreement of reinsurance 再保险协议 ?vP6~$*B  
Agricultural Bank of China 中国农业银行 `96MXP  
air passenger departure tax 飞机乘客离境税 fTt\
@"V  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?G[=pY:=  
airport tax 机场税 []G@l. ]W  
alcohol duty 酒精税 O7oq1JI]Y  
alienation 让与；让渡；转让 ~t1?oJ  
alimony 生活费；赡养费 ${e5Ka  
All Ordinaries Index [AOI] 所有普通股指数 !l5@L\  
all risks 全险；综合险 n_(f"Uv  
All Sales Record for Stock Market 《股票市场成交报告》 >8|V[-H  
Allied Capital Resources Limited 新联财务有限公司 _jb&=f8  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 .%+anVXS  
allocation letter 拨款信件 G-|  
allocation of fund 分配款项；预留款项 WmOu#5*;  
allocation of profit 利润分配；溢利分配 GX=U6n>  
allocation warrant 拨款令 pVM1%n:#  
allotment 分配；配股 *v$j n  
allotment notice 股份配售通知；配股通知 _*cKu>,O  
allotment of shares 股份分配 [A'e7Do%'  
allowable 可获宽免；免税的 j\HZ5  
allowable business loss 可扣除的营业亏损 #^tnRfS"  
allowable expenses 可扣税的支出 %]1te*_  
allowance 免税额；津贴；备抵；准备金 |]~],  
allowance for debts 债项的免税额 |\xTcS|d  
allowance for depreciation by wear and tear 耗损折旧免税额 Aho-\9/x%  
allowance for funeral expenses 殡殓费的免税额 mV0u:ws  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 LLL;SNY  
allowance for repairs and outgoings 修葺及支出方面的免税额 u2OrH3E4E3  
allowance to debtor 给债务人的津贴 e8M0Lz#}  
alteration of capital 资本更改 DVt^O[  
alternate trustee 候补受托人
D`fIw` _  
amalgamation 合并 D!8v$(#hR  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Uz=ol.E  
ambit of charges 征税范围；收费范围 22*~CIh~x  
amended valuation 经修订的估值 xiV!\Z}  
American Commodities Exchange 美国商品交易所 2UIZ<#|D>s  
American Express Bank Limited 美国运通银行 fWf't2H&  
American Stock Exchange 美国证券交易所 \]g51U!'  
amortization 摊销 "
ZL_  
amount due from banks 存放银行同业的款项 _gEojuaN  
amount due from banks abroad 存放海外银行同业的款项 _U9.u#>sV  
amount due from holding companies 控股公司欠款 Z_a@,k:+[  
amount due from local banks 存放本港银行同业的款项 /A+5q\8G  
amount due to banks 银行同业的存款 /Ny#+$cfk  
amount due to banks abroad 海外银行同业的存款 hj\A-Yf  
amount due to holding companies 控股公司存款 bYmk5fpRG  
amount due to local banks 本港银行同业的存款 &fsk ESV0  
amount due to outport banks 外埠银行同业的存款 T7-yZSw-m  
amount for note issue 发行纸币的款额 Dw>)\\n{Kl  
amount of bond 担保契据的款额 SW5n?Qj3-  
amount of consideration 代价款额 >[&ser  
amount of contribution 供款数额 d
)0|Q  
amount of indebtedness 负债款额 E.*gKfL  
amount of principal of the loan 贷款本金额 ^%m{yf#  
amount of rates chargeable 应征差饷数额 f&txg,W,yv  
amount of share capital 股本额 x|gYxZ  
amount of sums assured 承保款额 %{Obhj;c  
amount of variation 变动幅度 3.9/mztS  
amount of vote 拨款数额 ~Kl"V%>  
amount payable 应付款额 ~
pHuh#>  
amount receivable 应收款额 h/2@4XKj  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %<r}V<OeR  
analysis 分析 <m

0=bm{j  
ancillary risk 附属风险 E@6gTx*  
annual account 周年帐目；周年帐目报表；年度决算；年结 W*?qOq {  
annual accounting date 年结日期 3dJiu  
annual allowance 每年免税额；年积金；年度津贴；年津 Z;[xaP\S  
annual balance 年度余额 ,L MN@G  
annual disposable income 每年可动用收入 hUX8j9N>  
annual estimates 周年预算 qL <@PC.5  
annual fee 年费 i3pOGa<  
annual general meeting 周年大会 \6bvk_
 
annual growth rate 年增率；每年增长率 }|&^Sg%95  
annual long-term supplement 长期个案每年补助金 ^*+j7A.n  
annual pensionable emolument 可供计算退休金的年薪 EPA 2_  
annual report 年报 mwMu1
#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +p&zM3:9w  
annual return 周年报表；周年申报表；每年报税表格 \T!,Z;zK  
Annual Return Rules 《周年报表规则》 &M tF  
annual review of consumer prices 每年消费物价回顾 [mj=m
?j  
annual roll-forward basis 逐年延展方式 ,tDLpnB@;  
annual salary 年薪 pMY7{z  
annual statement 年度报表；年度决算表 [XH,~JZJj  
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 aHb&+/HZ  
annuitant 年金受益人 IwOL1\'T4  
annuity 年金 Y]^*mc0fE  
annuity contract 年金合约 eA{A3.f"Hz  
annuity on human life 人寿年金 72
/ bC  
antecedent debt 先前的债项 cP4C<UG  
ante-dated cheque 倒填日期支票 <FAbImE}  
anticipated expenditure 预期开支 e&E7_  
anticipated net profit 预期纯利 {:=W) 37U  
anticipated revenue 预期收入 Aar]eY\  
anti-inflation measure 反通货膨胀措施 ThkCKM  
anti-inflationary stance 反通货膨胀立场 K:% MhH-  
apparent deficit 表面赤字 auqN8_+=  
apparent financial solvency 表面偿债能力 \t`VqJLyu  
apparent partner 表面合伙人 I8 [ *  
application for personal assessment 个人入息课税申请书 DC8\v+K  
application of fund 资金应用 rCsC}2O  
application to release as liquidator and to destruct the books of accounts and documents }@/Ox  
申请免除清盘人职务及毁灭帐簿与文件 y
Mzy!b Ky  
appointed actuary 委任精算师 Qmb+%z  
appointed auditor 委任核数师；委任审计师 ?* r  
appointed trustee 委任的受托人 .tHjGx  
appointer 委任人 `z.sWF|f!O  
apportioned pro rata 按比例分摊 >DbG )0|  
apportionment 分配；分摊 2^"!p;WQ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X-Ev>3H  
apportionment formula 分摊方程式 :fnJp9c  
apportionment of estate duty 遗产税的分摊 %Pl |3i  
appraisal 估价；评估 AZ4
:3}  
appreciable growth 可观增长 ^uphpABpD  
appreciable impact 显着影响 >;F}>_i  
appreciable increase 可观增长 /reGT!u  
appreciation 增值；升值 0M)\([W9&  
appreciation against other currencies 相对其他货币升值 q(WGvl^r  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升  Lsai8 B  
appreciation tax 增值税 2}bXX
'Y  
appropriation 拨款；拨用；拨付 \So)g)K  
appropriation account 拨款帐目 P[$idRS&  
Appropriation Bill 拨款法案 P.g./8N`z  
appropriation-in-aid system 补助拨款办法 Z\]LG4N?  
approved assets 核准资产 v~W;&{  
approved basket stock 认可一篮子证券 }eI9me@Aa  
approved budget 核准预算 mKyF<1,m  
approved charitable donation 认可慈善捐款 wAgVevE  
approved charitable institution 认可慈善机构 B5h)F> &G  
approved currency 核准货币；认可货币 kGC*\?<LmR  
approved estimates 核准预算 f`K#=_Kq7  
approved estimates of expenditure 核准开支预算 `:R9M+ OX  
approved overseas insurer 核准海外保险人 I,05'edCQ  
approved overseas trust company 核准海外信托公司 +uj;00 D  
approved pooled investment fund 核准汇集投资基金 3
]@wa!`  
approved provident fund scheme 认可公积金计划 dd;rnev+  
approved provision 核准拨款 t;0]d7ey'  
approved redeemable share 核准可赎回股份 N})vrB;1  
approved regional stock 认可地区性证券 0v6Z4Ahpo  
approved retirement scheme 认可退休金计划 $ %|b6Gr/&  
approved subordinated loan 核准附属贷款 ;CoD5F!  
arbitrage 套戥；套汇；套利 T00sYoK  
arbitrageur 套戥者；套汇者 \Tn
K<83  
arbitrary amount 临时款项 {X<_Y<  
arrangement 措施；安排；协定 S6C D
K:  
arrears 欠款 MtgY `p  
arrears of pay 欠付薪酬 2P${5WT  
arrears of revenue 逾期未收税款；逾期未收的帐项 b"`Q&V.  
articles of association 组织章程；组织细则；组织章程细则 keKsLrd  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <0m^b#hdG  
ascertainment of profit 确定利润 >WJQxL4  
"Asia Clear" “亚洲结算系统” }6 u)wF5  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 "vkM*HP  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 uZ@qlq8  
Asian Development Fund [ADF] 亚洲发展基金 <g\:By^  
Asian dollar bond 亚洲美元债券 9eE FX7  
Asian dollar market 亚洲美元市场 ;PqC*iz  
Asian dollar rate 亚洲美元利率 ?5;wPDsK  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ^vv1cft  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 8Fbt >-N<\  
asked price 沽盘；喊价；索价；卖方报价 .QA1'_9  
assessable income 应评税入息 Tc>g+eS  
assessable loss 应评税亏损 0,):;OI  
assessable profit 应评税利润 jq_4x[  
assessable value 应评税值 ()$m9%x  
assessed profit 估定利润 [9}<N2,9z  
assessed value 经评估价值 ,J<+Wxz  
assessment 评税；评定；估价；评税单 w@YPG{"j  
assessment number 评税编号；估价编号 Q,tjODc6n  
assessment of additional tax 补加税评税 #,FXc~V  
assessment of performance 业绩评估；实绩评价 #Aj#C>  
Assessor 评税主任 a@9W'/?igk  
asset price bubbles 资产价格泡沫 |mdf 
u=  
asset-backed securities 具资产保证的证券 0R0_UvsXU  
assets accretion 资产增值 n$h+_xN  
assets and liabilities 资产与负债 $GQEdVSNo  
assets betterment statement 资产递增表；资产改进表 - K"L6m|  
assets lending 实物放款；有抵押贷款 6/p9ag]  
assets of the company passing on the death 死者去世时转移的公司资产 M?<iQxtyb}  
assets pledged as security for liabilities 用作负债抵押的资产 $]W*;MTI}  
assets portfolio 资产投资组合 &uV|Ie8@q  
assets price 资产价格 jROh3kq  
assets quality 资产质素 X4Uy3TV>  
assets realization 资产变现 _{}^]ZB  
assets refinancing arrangement 资产再集资安排 ae2I,Qt%  
assets securitization 资产证券化 sYSq>M  
assets situated outside Hong Kong 在香港以外地方的资产 gdh|X[d  
assets stripping 削减资产；拆卖资产 muBl~6_mb2  
assets value 资产值 pN)>c,  
assignee 承让人 .)1u0 (?
 
assignment 转让；转让书；转让契 {}gL*2:EW$  
assignment of interest 权益转让 *IF~ab2  
assignment of letters patent and trade mark 专利证书及商标转让 $RHw6*COG  
assignment of property 物业转让；物业转让书 7C_U:x  
assignment right 转让权 Dr(;A>?qG  
assignor 转让人 Ra^c5hP:.E  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ycEp,V;[Z  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 :9q|
<[Y^  
associate member 附属会员 AT2D+Hi=E  
associated body corporate 相联法人团体 31%3&B:Ts  
associated company 相联公司；联属公司 l Dwq[ I]w  
associated corporation 相联法团 f{\[+>  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 8{7'w|/;.{  
公认会计师公会〔英国〕 up~p_{x)Q  
Association of Futures Exchange Brokers 香港期货经纪协会 v0;dk(  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ]C|xo.=?]  
association of underwriters 承保人组织 
&t'P>6)  
assumption of control 接管 @00&J~D  
assurance 担保；保险；转易；转易书 j.V
7`x  
assurance of interest 权益的转易 +K2HMf'  
at 19XX price 按一九ＸＸ年价格计算 63t'|9^5  
at a discount 按赔价计算；按贴水价格计算；打折扣 ;L$l0(OO  
at a premium 按溢价计算；按升水价格计算 `}}|QP5xG  
at call 通知付款；按通知 sebm  
at constant market price 按固定市价计算 &4M,)Q (  
at constant price 按固定价格计算 b`cH.v  
at cost 按成本计算 Iu;VFa  
at current market price 按当时市价计算；按现时市价计算 NjdDImz.;s  
at current price 按当时价格计算；按现时价格计算 hsQ*ozv[)  
at factor cost 按要素成本计算；按生产要素成本计算 G!Y7RjWD  
at money-of-the-day price 按付款当日价格计算 O\@0o|NM  
at or better 按指定或较佳价位〔买卖指令〕 b=L|GV@$  
at par 按面值计算；平价 Y]B9*^d<  
at sight 见票即付 q'Y)Y(d  
at the close 按收市盘 u=#_8e(9Z  
at the opening 按开市盘 Cs,t:aj
P  
attestation 见证；见证条款 ,ob)6P^rw  
at-the-money option 平价期权 Q%V530 P;  
attorney 受权人；受托代表人 m8gU8a"(  
attornment 新拥有人承认书 O"RIY3m  
attributable profit 可归属利润 /$FpceB!W  
attributable share value 可归属股份价值 "Gq%^^*
 
Auckland Stock Exchange 奥克兰证券交易所 i^4i]+  
auction 拍卖 I Vw'YtZ  
auctioneer 拍卖商 wc}4:~  
audit 审计；核数 <c [X^8  
Audit Commission 审计署 KJV],6d  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] FuFICF7+C  
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〕 Rp}Sm,w(  
audit review 帐目审查 Q[aBxy (  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 _Pl5?5eZj  
audited account 审计帐目；经审计的帐目 M=EV^Tw-=  
audited annual account 经审计的周年帐目 Of<Vr.m{R  
audited balance sheet 经审计的资产负债表 A2`Xh#o  
auditor 核数师；核数主任；审计师 <bywi2]z  
auditor's certificate 核数师证明书；审计师证明书 -t125)6I  
auditor's report 核数师报告；审计师报告 99b"WH^3$y  
Aussie bond 澳元债券 Bv6~!p  
austerity budget 紧缩预算 """eU,"  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 E1qf N>0Z  
Australia All Ordinaries Index 澳洲所有普通股票指数 ~(^?M  
Australian Dollar [AUD] 澳元 VlxHZ  
Australian Options Market 澳大利亚期权市场 edlsS}8^  
Australian Securities Commission 澳洲证券事务监察委员会 'puiahA  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 .bRDz:?j  
Australian Stock Exchange 澳大利亚证券交易所 bHzH0v]:  
Austrian Schilling [ATS] 奥地利先令 cNl$ vP83z  
authentication 认证；鉴证 -e*(+  
authority to purchase 委托购买证；委购书 - KaU@t  
authorization 认可；核准；授权；授权书 cA!o xti  
authorization by direction 指示授权  '^,|8A2  
authorization by instruction 指令授权 uC 2
{ Mmy  
authorization by warrant 令状授权 0qN+W&H  
authorization of unit trust 单位信托的认可 rp!{QG  
authorized agent 指定代理人 |W|RX3D  
authorized capital 法定资本 dp'k$el  
authorized clerk 出市员 j3/K;U/SGJ  
authorized dealer 认可交易商
"z{rC}  
authorized financial institution 认可财务机构 KU.F4I8}q  
authorized fund 认可基金 w?R#ly  
authorized fund house 获授权的基金公司；认可基金公司 aR%E"P-6l  
authorized institution 认可机构 @ |(Tg  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 (<Kf  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 q]P$NeEiZ"  
authorized insurer 获授权保险人；获认可承保人 uCf _O~  
authorized investment 特准投资项目 E*}1_,q)  
authorized person 获授权人 C4eQ.ep  
authorized representative 获授权代表 /nNrvMtv  
authorized share capital 法定股本 0?'v|5}  
automated quotation system 自动报价系统 /f!ze|  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] R]TS5b-  
自动交易系统〔香港期货交易所有限公司〕 ?!n0N\|i]  
automatic adjustment mechanism 自动调整机制 NH8\&#}nAK  
automatic adjustment system 自动调整系统 <e-hR$  
Automatic Clearing House 自动票据交换所 n%ZOR1u)k#  
automatic exchange rates accumulation system 自动化汇率累集系统 [nB4s+NX  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 @t3&#I}mc  
automatic teller machine [ATM] 自动柜员机 )'$'?Fn  
autopay 自动转帐 IoHYY:[-  
available assets 可用资产 q_h/zPuH'  
available fiscal reserve 现存财政储备  <+p{U(  
available profit 可用利润 cGv`%  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 JcW<<7R  
average 平均；平均数；海损 cdD?QnZ  
average basic salary 平均基本薪金 2zbV9Bhq  
average consumer expenditure 平均消费开支；一般消费开支 2U'Vq  
average cost 平均成本 E~c>LF_]Q  
average cost of land production 增辟土地平均成本  dm{/  
average daily turnover 平均每日成交额 RjGJfN{  
average daily wage rate 平均每日工资率 HP[M"u  
average expenditure pattern 平均开支模式 }(w9[(K  
average growth rate 平均增长率 7[YulC-pH  
average net fixed assets 固定资产平均净值 nztnU9OG  
average of relatives 相对价格平均数 p-2PC{% t|  
average price 平均价格

91}kBj  
average propensity to consume 平均消费倾向；一般消费倾向 h@D!/PS  
average propensity to save 平均储蓄倾向；一般储蓄倾向 PKX Tj6hj)  
average rate 平均率 mP-Y9*k  
average revenue 平均收入；平均收益 /jd.<r=_I  
average stock 平均库存；平均存货 4cJka~  
average yearly rent 平均年租 'a=QCO 0  
avoidance of double taxation 避免双重课税 xdrs
!GV:  
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 =g$>]AE  
\@GKVssw  
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