一些有用的会计术语(也不知道发的地方对不对)A

A: {wA(%e3_  
A share Ａ股；甲类股份 f=:ycd!  
abatement of tax 减税；减扣免税额 ,58XLu  
ABN AMRO Bank N.V. 荷兰银行 |2AMj0V
~  
above-the-line expenditure 线上项目支出；经常预算支出 _Fe%Ek1Yy  
above-the-line receipt 线上项目收入；经常预算收入 V?t56n Y}  
ABSA Asia Limited 南非联合亚洲有限公司 H.o=4[  
absolute change 绝对数值变更 ^-nL!>FYY  
absolute expenditure 实际开支 U-+o6XX  
absolute guideline figure 绝对准则数字 l/xpAx  
absolute interest 绝对权益 (sDZ&R  
absolute order of discharge 绝对破产解除令 '<=77yDg  
absolute profit margin 绝对利润幅度 H^sImIEUT  
absolute value 实值；绝对值 db*yA@2Lg  
absolutely vested interest 绝对既得权益 xB:]{9r  
absorbed cost 已吸收成本；已分摊成本 80_}}op?8  
absorption 吸收；分摊；合并 &s^t~>Gpr  
absorption rate 吸收率；摊配率；分摊率 pG&#xRk  
ACB Finance Limited 亚洲商业财务有限公司 7H])
2:)  
acceptable form of reciprocity 合理的互惠条件 CXiDe)|<E  
acceptable rate 适当利率；适当汇率 M
!tR>NMH  
acceptance agreement 承兑协议 kY?w] lS)t  
acceptance for honour 参加承兑 E[NszM[P  
acceptor 承兑人；接受人；受票人 *q-VY[2  
acceptor for honour 参加承兑人 (l+0*o,(  
accident insurance 意外保险 dD351!-  
Accident Insurance Association of Hong Kong 香港意外保险公会 0<FT=tKm  
accident insurance scheme 意外保险计划 EQ [K  
accident year basis 意外年度基准 L/ g8@G ;  
accommodation 通融；贷款 zFi)R }Ot  
accommodation bill 通融票据；空头票据 W\EvMV"  
accommodation party 汇票代发人 4|/}~9/  
account balance 帐户余额；帐户结余 8hV>Q  
account book 帐簿 xp*Wf#BF  
account collected in advance 预收款项 DFMf"_p  
account current book 往来帐簿 %w#z  
account of after-acquired property 事后取得的财产报告 [Smqe>U1  
account of defaulter 拖欠帐目 Nr"gj$v  
account payable 应付帐款 A$3ll|%j  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 W"!{f  
account receivable 应收帐款 hsAk7KC  
account receivable report 应收帐款报表 sa?s[  
account statement 结单；帐单；会计财务报表 .^xQtnq  
account title 帐户名称；会计科目 0e +Qn&$#4  
accountant's report 会计师报告 y9Pw'4R  
Accountant's Report Rules 会计师报告规则
k 1lK`p  
accounting and auditing procedure 会计与审计程序；会计与核数程序 J?Bj=b  
Accounting Arrangements 《会计安排》 cv5+[;(b  
accounting basis 会计基础 $Sgq7  
accounting by Official Receiver 破产管理署署长呈交的帐目 PO nF_FC  
Accounting Circular 《会计通告》 K%.t%)A_3  
accounting class 会计类别 MK.TBv  
accounting date 记帐日期；会计结算日期 zDf96eK  
accounting for money 款项核算 zI= 9  
Accounting Officer 会计主任 Z&|Dp*Z  
accounting period 会计报告期；会计期 eGW h]%  
accounting policy 会计政策；会计方针 3Yf~5csY  
accounting practice 会计惯例 7q&T2?GEN  
accounting principle 会计准则 )i"52!  
accounting record 会计记录 Nd He::  
accounting report 会计报告 s|][p|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 d(YAH@  
Accounting Society of China 中国会计学会 (qw;-A W8  
accounting statement 会计报表 U!jRF  
accounting system 会计制度；会计系统 eIj2(q9  
accounting transaction 会计事项；帐务交易 *P\OP'o_  
accounting treatment 会计处理 #y8Esik  
accounting year 会计年度 0 s@>e  
accretion 增值；添加 b63DD(  
accrual 应计项目；应累算数目 qtjx<`EK>  
accrual basis 应计制；权责发生制 )}J}
d)  
accrual basis accounting 应计制会计；权责发生制会计 Y,m=&U  
accrue 应累算；应计 I@kMM12>c  
accrued benefit 应累算利益 19bqz )  
accrued charges 应计费用 q}]z8 L  
accrued cumulative preference share dividend 应累算的累积优先股股息 734H{,~  
accrued expenses 应累算费用 ~H4Tr[8a  
accrued interest payable 应付利息；应计未付利息 QsPZ dC  
accrued interest receivable 应收利息；应计未收利息 -sx=1+\nf  
accrued right 累算权益 .7HEI;4  
accruing profit 应累算的利润 WM0-F@_  
accumulated fiscal reserve 累积财政储备 D1V^DbUm_  
accumulated profit 累积利润；滚存溢利 ;y
kX]5jGh  
accumulated reserve 累积储备 bSW~hyI w  
accumulation of surplus income 累积收益盈余 8w ]'U  
acquired assets 既得资产 2]5ux!Lqln  
acquisition 收购；购置；取得 |ADg#oX  
acquisition cost 购置成本 U9XOs)^  
acquisition expenses 购置费用 0pBG^I`_  
acquisition of 100% interest 收购全部股权 CN6b982&  
acquisition of control 取得控制权 ;73{n*a$  
acquisition of fixed assets 购置固定资产 `^)oVs  
acquisition of shell “买壳” v<atic  
acquisition price 收购价 q4niA  
act of God 天灾 R=C+]  
acting partner 执事合伙人 =&mdxKoT0  
active market 买卖活跃的市场；交投畅旺的市场；旺市  eI/@ut}v  
active partner 积极参与的合伙人 'Uo|@tK  
active trading 交投活跃 #TI
lM]5%  
actual circulation 实际流通 s,j=Kym%  
actual cost 实际成本 L-|u=c-6  
actual expenditure 实际开支；实际支出 7-}/{o*,5  
actual income 实际入息；实际收入；实际收益 NkxW*w%}l  
actual market 现货市场 -+Z&O?pSH  
actual price 现货价；实际价格 loD:4e1  
actual profit 实际利润 SQ`KR'E  
actual quotation 实盘；实际价位；实际报价 J@IF='{  
actual year basis 按实际年度计算 ^x_+&  
actuals 实货 RWZjD#5%Z  
actuarial investigation 精算调查 k^%F4d3z@C  
actuarial principle 精算原则 eK/rsr  
actuarial report 精算师报告 &ZJ$V  
Actuarial Society of Hong Kong 香港精算学会 wx^1lC2  
actuarial valuation 精算师估值 U3pMv|b  
actuary 精算师 ei @$_w*TH  
ad referendum agreement 暂定协议；有待覆核的协定 Sj;:*jk!h  
ad valorem duty 从价税；按值征税 X1="1{8H  
ad valorem duty system 从价税制 KS;Wr6]@(O  
ad valorem fee 从价费 gFxaUrZA  
ad valorem tariff 从价关税 4EJ6Zy![0*  
additional allowance 额外免税额 5Y5N  
additional amount for unexpired risk 未过期风险的额外款额 Zb2.o5#}  
additional assessable profit 补加应评税利润 "9,+m$nj  
additional assessment 补加评税 =BBqK=W.d  
additional commitment 额外承担 }^PdW3O*m,  
additional commitment vote 额外承担拨款 4x$Ts %]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \7q
>4[  
additional dependent parent allowance 供养父母额外免税额 AE4>pzBe  
additional provision 额外拨款 Y~ Nt9L  
additional stamp duty 附加印花税 @|}=W Q  
additional tax 补加税罚款；补加税款 `7_s@4:  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 `%.x0~ih  
adjudged bankrupt 被裁定破产 {&h=  
adjudicated bankrupt 裁定破产人 &z"yls  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 gal.<SVW  
adjudication of bankruptcy 裁定破产；宣告破产 ETaLE[T%1  
adjudication of insolvency 裁定无力偿还债务 ~ym-Szo  
adjusted actual 经调整的实数；调整后的实数 ?Q: KW  
adjusted current assets 经调整的流动资产；调整后的流动资产 :2MHx}]il  
adjusted figure 经调整的数字；调整后的数额 5dhT?/qvc  
adjusted liabilities 经调整的负债；调整后的负债 xilA`uw`1  
adjusted loss 经调整的亏损；调整后的亏损 HNV"'p;  
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 Cc` )P>L  
adjusted profit 经调整的利润；调整后的利润 Q46sPMH+_  
adjusted surplus 经调整的盈余额；调整后的盈余额 M9wj };vy  
adjusted value 经调整的价值；调整后的价值 UzUt=s!^H  
adjustment 调整；修订；理算〔保险〕 X-5&c$hv  
adjustment centre 调剂中心 6M@m`c  
adjustment lag 调整过程的时间差距；调整时差 Zc*gRC  
adjustment mechanism 调整机制 ^/jALA9!  
adjustment of loss 亏损调整 E"b"VB  
adjustment process 调整过程；调整程序 u/4|Akui  
adjustment range 调整幅度 zbP#y~[  
administered exchange rate 受管制汇率 /N`E4bKBR  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 lISu[{b?  
administration expenses 行政费用 3EX41)u  
administration fee 手续费；行政费 \"mLLnK?  
administration in bankruptcy 破产管理 oW8 hC  
administration order 遗产管理令 9h'klaE(  
administrator 管理人；遗产管理人 fu7J{-<<R  
administrator of the estate 遗产管理人 0V?:5r<  
admission of debt 债项承认书 -_~T;cj6  
admission of proof 接纳债权证明 6Er%td)f  
advance 放贷款项；垫付款项；预支款项；预付款项 \:91BQP c  
advance account 暂支帐目；预付款帐户 ]73BJ  
advance compensation 预付补偿金 VTxLBFK;  
advance from shareholder 股东垫款 hG.~[#[&6  
advance pending reimbursement 预支以待日后付还 _z \PVTT  
advanced economy 先进经济体系 qU:Mvb^5&  
advancement 预付；预付财产 x2H?B`5  
advances warrant 垫款令 ;PhX[y^*  
advancing 贷出 L51uC ,QF  
adverse balance 逆差 }&Jml%F4uR  
adverse exchange 逆汇 1R"ymWg"  
advertisement addressed to shareholders 在报章刊登的致股东通告 9-N*Jhg  
advice for collection 托收通知书 yX;v  
advice of drawing 提款通知书；汇票通知书 s~Od(,K  
advice of payment 付款通知 7I<];j  
Advisory Committee [Securities and Futures Commission] F#$[jh$  
谘询委员会〔证券及期货事务监察委员会〕 ejC== Fkc  
Advisory Committee on Diversification 经济多元化谘询委员会 X8=sk  
affidavit 誓章；遗产申报誓章 i3 n0W1~  
affidavit of no receipt 述明无收款的誓章 2j7e@p
r  
affiliate 联号；联营公司；附属公司 _J`q\N K  
affiliated company 附属公司；联号；联营公司 pZe:U;bb  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 zq&,KZ  
affordability 负担能力 [vY? !  
African Development Bank [AfDB] 非洲开发银行 x'wT%/hp  
after-acquired property 事后取得的财产 3ws}E6\D  
after-hours dealing 市后交易 J2adA9R/,  
after-tax profit 税后盈利；税后利润；税后溢利 kQMALS@R  
agency agreement 代理协议 N5:muh \  
agency expenses 代理机构的开支 B0}f,J\  
agency fee 代理费   mH*6Q>  
Agency Law 《代理法》 t&=]>blIs  
agent 代理人；承销人 D$ +"n  
agent of company 公司代理人 Xm}~u?$3  
agent's fee 代理人费；经纪费 CJu3h&Rp  
aggregate 总计；总数；总体数字 f,}]h~w\  
aggregate amount 总款额；总额 wH Q$F(by  
aggregate assets and liabilities 总体资产与负债 4`#3p@-  
aggregate at constant price 按固定价格计算的总体数字 /|2#s%|-=  
aggregate demand 总需求 zg83->[  
aggregate gross position 总持仓量 pg'3j3JW$  
aggregate limit 总限额 \;Ywr3  
aggregate of salaries tax 合计薪俸税 53cW`F  
aggregate performance 总体表现；总体业绩 B!cg)Y?.bd  
aggregate supply 总体供应 -(fvb  
aggregate surplus 总盈余 '@<aS?@!t  
aggregate total 整体总额 pu +"bq  
aggregate value 总值；合计价值 aPMqJ#fIr  
aggregated basis 合计基准 aD:vNX  
aggregated net chargeable income 合计应课税入息实额 KW.QVBuVO#  
aggregation 合并计算；合计；总和 (C EXPf  
aggregation of incomes of husband and wife 夫妇入息合并计算 4_w+NI,;  
aggregation of property 财产的总和 &18CCp\3)c  
agio 差价；贴水 __,1;=  
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》 1k}U+  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment HrZ\=1RB  
《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》 #}rv)  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Q@-7{3  
《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》 BI,j/SRK  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ~rX2oLw{&  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 4^0L2BVcv  
agreement for a settlement 授产协议 G.} 3hd0  
agreement for assignment 转让协议 er?'o1M  
agreement for sale 售卖协议；买卖协议 d8? }69:h  
agreement for sale and purchase 买卖协议 1wpeYn7>W  
agreement for the payment of interest 支付利息协议 duKR;5:  
agreement for the repayment of money 还款协议 YkKq}DXj  
agreement of reinsurance 再保险协议 <([1(SY2e  
Agricultural Bank of China 中国农业银行 (&G4@Vd  
air passenger departure tax 飞机乘客离境税 )MKzAAt~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ;hOrLy&O  
airport tax 机场税 &T8prE?  
alcohol duty 酒精税 / 1jb8w'  
alienation 让与；让渡；转让 Tv&-n  
alimony 生活费；赡养费 {1y-*@yU(  
All Ordinaries Index [AOI] 所有普通股指数 "gD)Uis  
all risks 全险；综合险 uwl;(zwh_  
All Sales Record for Stock Market 《股票市场成交报告》 3P!Jw7e  
Allied Capital Resources Limited 新联财务有限公司 1Yy5bg6+E  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 E(e'qL  
allocation letter 拨款信件 iG1vy'J#o  
allocation of fund 分配款项；预留款项 ncluA~8  
allocation of profit 利润分配；溢利分配 /?jAG3"  
allocation warrant 拨款令 tndtwM*B'  
allotment 分配；配股 T/"6iv\1  
allotment notice 股份配售通知；配股通知 XTHy CK  
allotment of shares 股份分配 3JiDi X"|  
allowable 可获宽免；免税的 i`^`^Ka  
allowable business loss 可扣除的营业亏损 9T4x1{mO  
allowable expenses 可扣税的支出 MEQ:[;1  
allowance 免税额；津贴；备抵；准备金 XQu~/{A=  
allowance for debts 债项的免税额 fL8+J]6A6  
allowance for depreciation by wear and tear 耗损折旧免税额 p*r
BT,'  
allowance for funeral expenses 殡殓费的免税额 pNo<:p  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 05\A7.iy  
allowance for repairs and outgoings 修葺及支出方面的免税额 {iqH 27\E  
allowance to debtor 给债务人的津贴 V=}b>Jo2j  
alteration of capital 资本更改 9tVA.:FOZ  
alternate trustee 候补受托人 `":ch9rK  
amalgamation 合并 VN[h0+n4Th  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /!kKL$j  
ambit of charges 征税范围；收费范围 g(\FG
  
amended valuation 经修订的估值 63d' fgVp  
American Commodities Exchange 美国商品交易所 L[d7@  
American Express Bank Limited 美国运通银行 Y#_,Ig5.  
American Stock Exchange 美国证券交易所 d*Y&V$?zl  
amortization 摊销 "qRE1j@%a  
amount due from banks 存放银行同业的款项 T1pA <6  
amount due from banks abroad 存放海外银行同业的款项 xD;5z`A3  
amount due from holding companies 控股公司欠款 A+T!DnVof  
amount due from local banks 存放本港银行同业的款项 )z9)oM\  
amount due to banks 银行同业的存款 ) =<,$|g  
amount due to banks abroad 海外银行同业的存款 AlNiqnZ  
amount due to holding companies 控股公司存款 <h2WM (n  
amount due to local banks 本港银行同业的存款 :0.Z/s -  
amount due to outport banks 外埠银行同业的存款 LqTyE  
amount for note issue 发行纸币的款额 8?4j-  
amount of bond 担保契据的款额 [0D( PV(n  
amount of consideration 代价款额 5Cd>p<  
amount of contribution 供款数额 $ +h~VC  
amount of indebtedness 负债款额 Vh:%e24Z  
amount of principal of the loan 贷款本金额 -DrR6kGjR  
amount of rates chargeable 应征差饷数额 )eNR4nF  
amount of share capital 股本额 maLKUSgo  
amount of sums assured 承保款额 uYlC*z{  
amount of variation 变动幅度 }u&.n pc  
amount of vote 拨款数额 ewqfs/  
amount payable 应付款额 ^0R.U+?+  
amount receivable 应收款额 <8[BB7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 BhkJ>4#  
analysis 分析 nZa.3/7dJ  
ancillary risk 附属风险 z!5^UD8"W  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^c}Z$V  
annual accounting date 年结日期 k7Fa+Y)K7  
annual allowance 每年免税额；年积金；年度津贴；年津 ~#dNGWwG  
annual balance 年度余额 2H_|Attoi  
annual disposable income 每年可动用收入 >[=q9k  
annual estimates 周年预算 ,V!s w5_5m  
annual fee 年费 cA1"Nek  
annual general meeting 周年大会 yc2c{<Ya5  
annual growth rate 年增率；每年增长率 Uu{I4ls6B  
annual long-term supplement 长期个案每年补助金 6)m}e?
D>  
annual pensionable emolument 可供计算退休金的年薪 t5#IiPp  
annual report 年报 o`HZS|>K*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 OS6 l*S('  
annual return 周年报表；周年申报表；每年报税表格 8*3<Erv  
Annual Return Rules 《周年报表规则》 l [?o du4  
annual review of consumer prices 每年消费物价回顾 ]:JoGGE a0  
annual roll-forward basis 逐年延展方式 a|`Pg1j#  
annual salary 年薪 Mf%0Cx `  
annual statement 年度报表；年度决算表 v`MCV29!}  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 0b9K/a%sQv  
annuitant 年金受益人 I0=YIcH5  
annuity 年金 7wsn8_n9  
annuity contract 年金合约 *,~d!Fc  
annuity on human life 人寿年金 S1&mY'c  
antecedent debt 先前的债项 _6&x$*O  
ante-dated cheque 倒填日期支票 ozF>2`K }  
anticipated expenditure 预期开支 9hEIf,\  
anticipated net profit 预期纯利 @Hj5ZJ 3  
anticipated revenue 预期收入 1+RG@
Cp  
anti-inflation measure 反通货膨胀措施 LY[XPV]t  
anti-inflationary stance 反通货膨胀立场 4df)?/  
apparent deficit 表面赤字 =vMFCp;mv  
apparent financial solvency 表面偿债能力 EAU6z(X$  
apparent partner 表面合伙人 7y:%^sl  
application for personal assessment 个人入息课税申请书 [f}YXQ0N)  
application of fund 资金应用 mOr>*uR  
application to release as liquidator and to destruct the books of accounts and documents Cfu]umZLn  
申请免除清盘人职务及毁灭帐簿与文件 tgH@|Kg  
appointed actuary 委任精算师 y^tuybpZY<  
appointed auditor 委任核数师；委任审计师 Qx|m{1~-  
appointed trustee 委任的受托人 <Yu}7klJE  
appointer 委任人 `me2Q  
apportioned pro rata 按比例分摊 r k;k:<c  
apportionment 分配；分摊 ^AK<]r<?L?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zE5%l`@|o  
apportionment formula 分摊方程式 9(DS"fgC  
apportionment of estate duty 遗产税的分摊 $-m@cObw!.  
appraisal 估价；评估 C Fq3  
appreciable growth 可观增长 N"/jn_>+j  
appreciable impact 显着影响 $Zp\^cIE+  
appreciable increase 可观增长 z9pv|  
appreciation 增值；升值 [!p>I
d  
appreciation against other currencies 相对其他货币升值 -?`^^v  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 = ;#?CAa:  
appreciation tax 增值税 DVt;I$  
appropriation 拨款；拨用；拨付 An!1>`8r  
appropriation account 拨款帐目 2Jl6Xc8  
Appropriation Bill 拨款法案 x?Doe`/6?  
appropriation-in-aid system 补助拨款办法 E&P'@'Yk  
approved assets 核准资产 NL 3ri7n  
approved basket stock 认可一篮子证券 .5'
M^  
approved budget 核准预算 3JM0 m (  
approved charitable donation 认可慈善捐款 UVlD]oXKh  
approved charitable institution 认可慈善机构 xGTVC=q  
approved currency 核准货币；认可货币 wgxr8;8`q  
approved estimates 核准预算 "2q}G16K  
approved estimates of expenditure 核准开支预算 
fy" q  
approved overseas insurer 核准海外保险人 6/Y3#d  
approved overseas trust company 核准海外信托公司 `z%f@/:fG  
approved pooled investment fund 核准汇集投资基金 4Tgy2[D?q  
approved provident fund scheme 认可公积金计划 wl H6  
approved provision 核准拨款 U|.kAI*  
approved redeemable share 核准可赎回股份 Aq%TZ_m  
approved regional stock 认可地区性证券 iTF`sjL  
approved retirement scheme 认可退休金计划 p/L|;c  
approved subordinated loan 核准附属贷款 i1$ $86  
arbitrage 套戥；套汇；套利 5xe}ljo  
arbitrageur 套戥者；套汇者 n@ lf+  
arbitrary amount 临时款项 ,
f{<  
arrangement 措施；安排；协定 WzZ<ZCHm  
arrears 欠款 o^FlQy\  
arrears of pay 欠付薪酬 68JYA?  
arrears of revenue 逾期未收税款；逾期未收的帐项 Bee`Pp2  
articles of association 组织章程；组织细则；组织章程细则 gKoB)n<[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 HZC^Q7]hy  
ascertainment of profit 确定利润 ~``oKiPg@  
"Asia Clear" “亚洲结算系统” +U{8Mj  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ;"46H'>!  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 "/[xak!g  
Asian Development Fund [ADF] 亚洲发展基金 low 0@+Q  
Asian dollar bond 亚洲美元债券 >Lj0B%^EvM  
Asian dollar market 亚洲美元市场 =i[_C>U  
Asian dollar rate 亚洲美元利率 Xc~yr\%]  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 xR}^~14Bz  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 U Hh  
asked price 沽盘；喊价；索价；卖方报价 qww*  
assessable income 应评税入息 %0l'Nuz  
assessable loss 应评税亏损 S?ELFq(g  
assessable profit 应评税利润 3y?I^ .B  
assessable value 应评税值 /W\@
/b,  
assessed profit 估定利润 Q`-JRY-  
assessed value 经评估价值 5r)ndW,aN  
assessment 评税；评定；估价；评税单 @-=0T!/  
assessment number 评税编号；估价编号 1"tyxAo\  
assessment of additional tax 补加税评税 Pj(DlC7G,  
assessment of performance 业绩评估；实绩评价 ChzKwYDY  
Assessor 评税主任 C$?gt-tJ'  
asset price bubbles 资产价格泡沫 L!G]i;=:  
asset-backed securities 具资产保证的证券 ?e( y/  
assets accretion 资产增值 6HocF/Ye  
assets and liabilities 资产与负债 :}(Aq;}X  
assets betterment statement 资产递增表；资产改进表 |j:"n3~6  
assets lending 实物放款；有抵押贷款 =hD@hQi  
assets of the company passing on the death 死者去世时转移的公司资产 :Z)a&A9v  
assets pledged as security for liabilities 用作负债抵押的资产 r,I';vm<`  
assets portfolio 资产投资组合 *UBukn
 
assets price 资产价格 VwJA  
assets quality 资产质素 CqK&J /8  
assets realization 资产变现 Kz>bfq7  
assets refinancing arrangement 资产再集资安排 iY@wg 8ry  
assets securitization 资产证券化 S&(MR%".  
assets situated outside Hong Kong 在香港以外地方的资产 $>^DkrOd  
assets stripping 削减资产；拆卖资产 %S*<2F9  
assets value 资产值 UF37|+"E  
assignee 承让人 b7-M'-Km0_  
assignment 转让；转让书；转让契 u~b;m  
assignment of interest 权益转让 oA/[>\y  
assignment of letters patent and trade mark 专利证书及商标转让 pUbf]3 t  
assignment of property 物业转让；物业转让书 L_4c~4  
assignment right 转让权 ; '6`hZ  
assignor 转让人 WEy$SN+P  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 {3,_i66  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 u}_,4J  
associate member 附属会员 lGoP(ki  
associated body corporate 相联法人团体 TOF_m$@#  
associated company 相联公司；联属公司 uBpnfIe  
associated corporation 相联法团 @ ;T|`Y=7  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] b0X<)1O  
公认会计师公会〔英国〕 |T`ZK?B+u  
Association of Futures Exchange Brokers 香港期货经纪协会 U)CGRh8%+  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 U'4j+vUc  
association of underwriters 承保人组织 &.W,Hh  
assumption of control 接管 >}~\*Y\8@  
assurance 担保；保险；转易；转易书 !fX&i6  
assurance of interest 权益的转易 b$@vJ7V!  
at 19XX price 按一九ＸＸ年价格计算 /Z3 Mlm{  
at a discount 按赔价计算；按贴水价格计算；打折扣 /%&Kbd  
at a premium 按溢价计算；按升水价格计算 HKB?G~  
at call 通知付款；按通知 q|7i6jq\*R  
at constant market price 按固定市价计算 zEM c)  
at constant price 按固定价格计算 {L6@d1u  
at cost 按成本计算 Q)]C~Q  
at current market price 按当时市价计算；按现时市价计算 t)qu@m?FZ)  
at current price 按当时价格计算；按现时价格计算 HpLCOY1-  
at factor cost 按要素成本计算；按生产要素成本计算 9j94]w2v  
at money-of-the-day price 按付款当日价格计算 -9PJ4"H  
at or better 按指定或较佳价位〔买卖指令〕 K Eda6zZH  
at par 按面值计算；平价 ~,YxUn8@  
at sight 见票即付 f%,Vplb  
at the close 按收市盘 %<dvdIB  
at the opening 按开市盘 TEJn;D<1I,  
attestation 见证；见证条款 L i g7Ac,  
at-the-money option 平价期权 zv%]j0 ?  
attorney 受权人；受托代表人 ]S  
attornment 新拥有人承认书 gm^j8B  
attributable profit 可归属利润 6DkFIkS  
attributable share value 可归属股份价值 1`sLbPW  
Auckland Stock Exchange 奥克兰证券交易所 ztS:1\  
auction 拍卖 IL0e:-@!0  
auctioneer 拍卖商 hw5NHZ I'  
audit 审计；核数 z:Y Z]   
Audit Commission 审计署 ,r5'nDV=d  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] _BFDsQ  
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〕 WHF[l1  
audit review 帐目审查 MiK -W  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 gDN7ly]6M  
audited account 审计帐目；经审计的帐目 ~`Y!_'(x  
audited annual account 经审计的周年帐目 1j_gQ,'20  
audited balance sheet 经审计的资产负债表 o}4~CN9}  
auditor 核数师；核数主任；审计师 *VX"_C0Jy=  
auditor's certificate 核数师证明书；审计师证明书 a^vTBJXo  
auditor's report 核数师报告；审计师报告 iY,FfuE  
Aussie bond 澳元债券 ZA1:Y{V  
austerity budget 紧缩预算 ']bw37_U,  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 !V^wq]D2  
Australia All Ordinaries Index 澳洲所有普通股票指数 4 EE7gkM5  
Australian Dollar [AUD] 澳元 Tv[|^G9x  
Australian Options Market 澳大利亚期权市场 Tv[h2_+E  
Australian Securities Commission 澳洲证券事务监察委员会 a Fh9B\n  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 !{1;wC(b  
Australian Stock Exchange 澳大利亚证券交易所 olv0w;s  
Austrian Schilling [ATS] 奥地利先令 @k-C>h()C  
authentication 认证；鉴证 s'4O]k`  
authority to purchase 委托购买证；委购书 Vi m::  
authorization 认可；核准；授权；授权书 Rs@>LA  
authorization by direction 指示授权 wo+b":  
authorization by instruction 指令授权 Xi~7pH  
authorization by warrant 令状授权 oNEjlV*  
authorization of unit trust 单位信托的认可 [%c5MQ?H  
authorized agent 指定代理人 \<aR^Sj.  
authorized capital 法定资本 ;;|o+4Ob;  
authorized clerk 出市员 WR"?j9y_q  
authorized dealer 认可交易商 !AXt6z cZ  
authorized financial institution 认可财务机构 C+L_f_6]  
authorized fund 认可基金 `nCVO;B  
authorized fund house 获授权的基金公司；认可基金公司 XfQK kol  
authorized institution 认可机构 ID]E3K  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 gy`WBg(7x  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ["_+~*  
authorized insurer 获授权保险人；获认可承保人 @tIY%;Bgk  
authorized investment 特准投资项目 cC*H.N  
authorized person 获授权人 7_Op(C4,nC  
authorized representative 获授权代表 JKz]fgOd$  
authorized share capital 法定股本 $KVCEe!X  
automated quotation system 自动报价系统 qKD Nw8>  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] :V0sKg|sS  
自动交易系统〔香港期货交易所有限公司〕 P:>]a$Is  
automatic adjustment mechanism 自动调整机制 #9glGPR(  
automatic adjustment system 自动调整系统 y 2C Jk~  
Automatic Clearing House 自动票据交换所 BR-4L2[  
automatic exchange rates accumulation system 自动化汇率累集系统 !%'"l{R  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 z5J$".O`  
automatic teller machine [ATM] 自动柜员机 x#XxD<y  
autopay 自动转帐 "s.hO0Z  
available assets 可用资产 O+?vQ$
z  
available fiscal reserve 现存财政储备 /PKu",Azj  
available profit 可用利润 {G+io
bQdd  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 \beYb0(+  
average 平均；平均数；海损 CB0p2WS_  
average basic salary 平均基本薪金 N;v]ypak  
average consumer expenditure 平均消费开支；一般消费开支 UP7?9\  
average cost 平均成本 aL&nD1f=!-  
average cost of land production 增辟土地平均成本 '!F'B:  
average daily turnover 平均每日成交额 s6QD^[  
average daily wage rate 平均每日工资率 q+
BG  
average expenditure pattern 平均开支模式 "vX\Q rL  
average growth rate 平均增长率 `B~zB=}  
average net fixed assets 固定资产平均净值 Z7NR%u_|[  
average of relatives 相对价格平均数 F1t+D)KA>  
average price 平均价格 DP-0,Gt&Xj  
average propensity to consume 平均消费倾向；一般消费倾向 U4[GA4DZ  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Us.k,  
average rate 平均率 p<<dj%  
average revenue 平均收入；平均收益 V`8\)FFG  
average stock 平均库存；平均存货 Q ZC\%X8j  
average yearly rent 平均年租 n1x"B>3  
avoidance of double taxation 避免双重课税 \ B'AXv6  
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 &;sW4jnt  
hV+=hX<h  
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