一些有用的会计术语(也不知道发的地方对不对)A

A:
srA~gzF  
A share Ａ股；甲类股份 74OM tLL$  
abatement of tax 减税；减扣免税额 |hyr(7  
ABN AMRO Bank N.V. 荷兰银行 v0J1%{/xs  
above-the-line expenditure 线上项目支出；经常预算支出 _$lQK{@rY  
above-the-line receipt 线上项目收入；经常预算收入 by[(9+/z$  
ABSA Asia Limited 南非联合亚洲有限公司 k/Ro74f=  
absolute change 绝对数值变更 wd0ACF  
absolute expenditure 实际开支 WSwmX3rn  
absolute guideline figure 绝对准则数字 Vjd =F.V+  
absolute interest 绝对权益 '.<"jZ  
absolute order of discharge 绝对破产解除令 m$: a|'mS  
absolute profit margin 绝对利润幅度 ~q>ilnL"h  
absolute value 实值；绝对值 ?P]md9$(+e  
absolutely vested interest 绝对既得权益 1mM52q.R4  
absorbed cost 已吸收成本；已分摊成本 5!%/j,?  
absorption 吸收；分摊；合并 #8|NZ6x,  
absorption rate 吸收率；摊配率；分摊率 eci\
Q,  
ACB Finance Limited 亚洲商业财务有限公司 >>xV-1h:  
acceptable form of reciprocity 合理的互惠条件 *(IO<KAg8  
acceptable rate 适当利率；适当汇率 ^;_b!7*  
acceptance agreement 承兑协议 o%5Ao?z~  
acceptance for honour 参加承兑 <K'gvMG[  
acceptor 承兑人；接受人；受票人 GTe9@d  
acceptor for honour 参加承兑人 bV,R*C  
accident insurance 意外保险 DF =.G1  
Accident Insurance Association of Hong Kong 香港意外保险公会 W=w@SO_?wp  
accident insurance scheme 意外保险计划 ylJlICK  
accident year basis 意外年度基准 9q{dRS[A  
accommodation 通融；贷款 |7fBiVo  
accommodation bill 通融票据；空头票据 y}`%I&]n  
accommodation party 汇票代发人 1O
L~)X3  
account balance 帐户余额；帐户结余 VG^-aR_F  
account book 帐簿 wH<*  
account collected in advance 预收款项 uIwyan-  
account current book 往来帐簿 lEs/_f3;A  
account of after-acquired property 事后取得的财产报告 3!x)LUWfWY  
account of defaulter 拖欠帐目 9-SXu lgu  
account payable 应付帐款 &YMj\KmlSg  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 uuB\~ #?T  
account receivable 应收帐款 \I]'6N=  
account receivable report 应收帐款报表 mqw.v$>  
account statement 结单；帐单；会计财务报表 aQ. \!&U  
account title 帐户名称；会计科目 ^"-2fJ  
accountant's report 会计师报告 _,Y79 b6  
Accountant's Report Rules 会计师报告规则 hT#mM*`  
accounting and auditing procedure 会计与审计程序；会计与核数程序 P&;I]2#  
Accounting Arrangements 《会计安排》 ^Pwq`GA  
accounting basis 会计基础 VGIc|Q=F  
accounting by Official Receiver 破产管理署署长呈交的帐目 7h~M&\M  
Accounting Circular 《会计通告》 VPbN
Li  
accounting class 会计类别 2XpGgG`2`C  
accounting date 记帐日期；会计结算日期 V ZGhF!To  
accounting for money 款项核算 3 Gkw.  
Accounting Officer 会计主任 bcfOpA  
accounting period 会计报告期；会计期 10^=
1@U  
accounting policy 会计政策；会计方针 /[M~##%:  
accounting practice 会计惯例 2F(j=uV+  
accounting principle 会计准则 v/dcb%  
accounting record 会计记录 *<1m 2t>.  
accounting report 会计报告 c,^-nH'X>  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 FTe#@\I  
Accounting Society of China 中国会计学会 =t2epIr5  
accounting statement 会计报表 P/5r(l
5  
accounting system 会计制度；会计系统 E~ kmU{D  
accounting transaction 会计事项；帐务交易 t!GY>u>`  
accounting treatment 会计处理 k6\c^%x  
accounting year 会计年度 #oI`j q  
accretion 增值；添加 WYL.J5O  
accrual 应计项目；应累算数目 3#unh`3b  
accrual basis 应计制；权责发生制 COafVlJ,l  
accrual basis accounting 应计制会计；权责发生制会计 \D=B-dREq  
accrue 应累算；应计 [<hiOB  
accrued benefit 应累算利益 ^M"g5+q  
accrued charges 应计费用 RP$A"<goP  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,*
30Q  
accrued expenses 应累算费用 H2}i .  
accrued interest payable 应付利息；应计未付利息 f?QD##~;  
accrued interest receivable 应收利息；应计未收利息 <U*d   
accrued right 累算权益 8z&9  
accruing profit 应累算的利润 QPnc "!  
accumulated fiscal reserve 累积财政储备 o^D
{WH\p  
accumulated profit 累积利润；滚存溢利 _
DQdo  
accumulated reserve 累积储备 A@+.[[  
accumulation of surplus income 累积收益盈余 |Z;Av%%  
acquired assets 既得资产 "P~>AXcq  
acquisition 收购；购置；取得 .755-S  
acquisition cost 购置成本 M=%p$\x
  
acquisition expenses 购置费用 6._):[_2  
acquisition of 100% interest 收购全部股权 IkkrnG8  
acquisition of control 取得控制权 H b.oKo$T  
acquisition of fixed assets 购置固定资产 b,wO^07-3^  
acquisition of shell “买壳” [B Al  
acquisition price 收购价 $8)/4P?OL  
act of God 天灾 O{PRK5^h  
acting partner 执事合伙人 }V{, kK  
active market 买卖活跃的市场；交投畅旺的市场；旺市 iVRz  
active partner 积极参与的合伙人 'J}lnt[V  
active trading 交投活跃 W7 $yE},
z  
actual circulation 实际流通 `{%*DHa  
actual cost 实际成本 r\zK>GVm_  
actual expenditure 实际开支；实际支出 P+xZaf H  
actual income 实际入息；实际收入；实际收益 & CgLF]  
actual market 现货市场 ^H'#*b0u  
actual price 现货价；实际价格 K^+B"  
actual profit 实际利润 {ib`mC^  
actual quotation 实盘；实际价位；实际报价 _B2t|uQ  
actual year basis 按实际年度计算 w jF\>  
actuals 实货 @)}U\=  
actuarial investigation 精算调查 HDYf^mcW  
actuarial principle 精算原则 kI]1J  
actuarial report 精算师报告 n
~LR=o  
Actuarial Society of Hong Kong 香港精算学会 BLRrHaX0  
actuarial valuation 精算师估值 !u"Hf7/  
actuary 精算师 t
B[K4GNSQ  
ad referendum agreement 暂定协议；有待覆核的协定 R)v`ZF,/b  
ad valorem duty 从价税；按值征税 rqIt}(J  
ad valorem duty system 从价税制 V+Z22  
ad valorem fee 从价费 Uvp?HZ\Z  
ad valorem tariff 从价关税 +=O:z *O  
additional allowance 额外免税额 GC~::m~  
additional amount for unexpired risk 未过期风险的额外款额 _+U`afV  
additional assessable profit 补加应评税利润 E?-K_p  
additional assessment 补加评税 *\>&  
additional commitment 额外承担 ,AJd2ix  
additional commitment vote 额外承担拨款 S"dQ@r9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 R$\ieNb  
additional dependent parent allowance 供养父母额外免税额 I^o^@C  
additional provision 额外拨款 W{%M+a[#l  
additional stamp duty 附加印花税 0 [s1!Cm!i  
additional tax 补加税罚款；补加税款 9wYbY* j  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 =J:~AD#  
adjudged bankrupt 被裁定破产 y Le5,  
adjudicated bankrupt 裁定破产人 :sf;Fq  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 t6tqv  
adjudication of bankruptcy 裁定破产；宣告破产 #(7OvW+y  
adjudication of insolvency 裁定无力偿还债务 GxBj N
7"  
adjusted actual 经调整的实数；调整后的实数 /
a,q4tD@  
adjusted current assets 经调整的流动资产；调整后的流动资产 7M4iBk4I  
adjusted figure 经调整的数字；调整后的数额 P++
gR@  
adjusted liabilities 经调整的负债；调整后的负债 :F_U^pyG  
adjusted loss 经调整的亏损；调整后的亏损 !U91  
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 O
SBE5  
adjusted profit 经调整的利润；调整后的利润 hk~s1"  
adjusted surplus 经调整的盈余额；调整后的盈余额 N.fIg  
adjusted value 经调整的价值；调整后的价值 uaS?y1:c  
adjustment 调整；修订；理算〔保险〕 N7NK1<vw2  
adjustment centre 调剂中心 zd}"8  
adjustment lag 调整过程的时间差距；调整时差 (Lc%G~{  
adjustment mechanism 调整机制 Fax73vl|^a  
adjustment of loss 亏损调整 u`ZnxD>  
adjustment process 调整过程；调整程序 ;gF"o5/Q  
adjustment range 调整幅度 ?HW*qD#k  
administered exchange rate 受管制汇率 @+xQj.jNC  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 }5A?WH_  
administration expenses 行政费用 yVW)DQ4?  
administration fee 手续费；行政费 n9#@ e}r  
administration in bankruptcy 破产管理 [P<oyd@#  
administration order 遗产管理令 <|{=O9
 
administrator 管理人；遗产管理人 P\Ka'i  
administrator of the estate 遗产管理人 Ay{4R  
admission of debt 债项承认书 ]WS 7l@  
admission of proof 接纳债权证明 #PiW\Tq  
advance 放贷款项；垫付款项；预支款项；预付款项 6pH.sX$!_  
advance account 暂支帐目；预付款帐户 2nf{2edC  
advance compensation 预付补偿金 6(eyUgnb  
advance from shareholder 股东垫款 $(GXlhA  
advance pending reimbursement 预支以待日后付还 1(-)$m8}  
advanced economy 先进经济体系 ZqSczS7uf  
advancement 预付；预付财产 8garRB{  
advances warrant 垫款令 ~;MRQE  
advancing 贷出 m49)cK?  
adverse balance 逆差 7{p,<Uz<"U  
adverse exchange 逆汇 ec{pWzAe  
advertisement addressed to shareholders 在报章刊登的致股东通告 bkV_ ^8  
advice for collection 托收通知书 z 6p.{M  
advice of drawing 提款通知书；汇票通知书 j_k!9"bt  
advice of payment 付款通知 VlKWWQj  
Advisory Committee [Securities and Futures Commission] s8R.?mhH=  
谘询委员会〔证券及期货事务监察委员会〕 J"|o g|Tz
 
Advisory Committee on Diversification 经济多元化谘询委员会 F&ux9zP  
affidavit 誓章；遗产申报誓章 -ohqw+D  
affidavit of no receipt 述明无收款的誓章 1%>/%eyn5  
affiliate 联号；联营公司；附属公司 -&+[/  
affiliated company 附属公司；联号；联营公司 1Ztoj}!I  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 .8k9yk  
affordability 负担能力 iZ&CE5+  
African Development Bank [AfDB] 非洲开发银行 %kF6y_h`  
after-acquired property 事后取得的财产 +"Ka #Z  
after-hours dealing 市后交易 d}Q;CF3m:  
after-tax profit 税后盈利；税后利润；税后溢利 |A"zxNeS"  
agency agreement 代理协议 xw`Pq6  
agency expenses 代理机构的开支 "wdC/  
agency fee 代理费 6<gh:vj  
Agency Law 《代理法》 zh7NXTzyf  
agent 代理人；承销人 aK'BC>uFI  
agent of company 公司代理人 v&|o5om  
agent's fee 代理人费；经纪费
/
op8]y  
aggregate 总计；总数；总体数字 E<0Y;tR  
aggregate amount 总款额；总额 SDZ/r
C!C  
aggregate assets and liabilities 总体资产与负债 j2V^1  
aggregate at constant price 按固定价格计算的总体数字  \\6/"  
aggregate demand 总需求 PKm
r5FB  
aggregate gross position 总持仓量 Y\s@'UoVN  
aggregate limit 总限额 <&B)i\j8=b  
aggregate of salaries tax 合计薪俸税 G/b $cO}  
aggregate performance 总体表现；总体业绩 ,|D<De\v&  
aggregate supply 总体供应 '?4B0=  
aggregate surplus 总盈余 yH irm|o  
aggregate total 整体总额 _pL:dKfy7  
aggregate value 总值；合计价值 t}+P|$[  
aggregated basis 合计基准 (r.[b  
aggregated net chargeable income 合计应课税入息实额 bIR7g(PJ.b  
aggregation 合并计算；合计；总和 9[T}cN=|  
aggregation of incomes of husband and wife 夫妇入息合并计算 rQCj^=cf;~  
aggregation of property 财产的总和 Ean #>h  
agio 差价；贴水 Dz8)u:vRS  
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》 ',~,hJ0  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment I~|.Re9a  
《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》 y$'(/iyz  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ApR
>b%  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 p4[cPt~C  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Kx7s d i  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 DYx3NDX7  
agreement for a settlement 授产协议 ]U82A**n  
agreement for assignment 转让协议 wMr*D['" #  
agreement for sale 售卖协议；买卖协议 4+Wti!s  
agreement for sale and purchase 买卖协议 -uX): h!  
agreement for the payment of interest 支付利息协议 }Dp/K4  
agreement for the repayment of money 还款协议 )k$ +T%  
agreement of reinsurance 再保险协议 V_^p?Fi#  
Agricultural Bank of China 中国农业银行 M] 7#  
air passenger departure tax 飞机乘客离境税 s9X?tWuL  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 0sIwU!=vm  
airport tax 机场税 T'!7jgk{:  
alcohol duty 酒精税 ^z)p@sk#  
alienation 让与；让渡；转让 t[VA|1gG  
alimony 生活费；赡养费 '| WY 2>/(  
All Ordinaries Index [AOI] 所有普通股指数 ,#m:U5#h  
all risks 全险；综合险 B^nE^"b  
All Sales Record for Stock Market 《股票市场成交报告》 *d b,N'rK  
Allied Capital Resources Limited 新联财务有限公司 v;1<K@UT  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5Sl vCL  
allocation letter 拨款信件 BS!VAHO"V  
allocation of fund 分配款项；预留款项 V^apDV\AV  
allocation of profit 利润分配；溢利分配 /6
QwV->  
allocation warrant 拨款令 sN"<baZ  
allotment 分配；配股 l$ ^LY)i  
allotment notice 股份配售通知；配股通知 $bOiP  
allotment of shares 股份分配 3RJsH:u8  
allowable 可获宽免；免税的 vq/3
a  
allowable business loss 可扣除的营业亏损 0o7*5| T4  
allowable expenses 可扣税的支出 /fv;`?~d*  
allowance 免税额；津贴；备抵；准备金 #TS:|
=  
allowance for debts 债项的免税额 \SKobO?qI  
allowance for depreciation by wear and tear 耗损折旧免税额 @L0xU??"|  
allowance for funeral expenses 殡殓费的免税额 ZOw%Fw4B  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *3 8 u ~n  
allowance for repairs and outgoings 修葺及支出方面的免税额 *MC+
i$  
allowance to debtor 给债务人的津贴 RzhAXI=  
alteration of capital 资本更改 wNl{,aH@  
alternate trustee 候补受托人 wwaw|$  
amalgamation 合并 h9RL(Kq{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 07b=Zhh  
ambit of charges 征税范围；收费范围 &PZ&'N|P  
amended valuation 经修订的估值 i24t$7q  
American Commodities Exchange 美国商品交易所 eCFMWFhC  
American Express Bank Limited 美国运通银行 3127 4O  
American Stock Exchange 美国证券交易所 >\[/e{Q"  
amortization 摊销 "lLwgh;  
amount due from banks 存放银行同业的款项 H< 51dJn~  
amount due from banks abroad 存放海外银行同业的款项 ^pwT8Bp  
amount due from holding companies 控股公司欠款 gv\WI4"n  
amount due from local banks 存放本港银行同业的款项 ur\<NApT;  
amount due to banks 银行同业的存款 m55|&Ux|  
amount due to banks abroad 海外银行同业的存款 mSeCXCrZlI  
amount due to holding companies 控股公司存款 l]R=I2t  
amount due to local banks 本港银行同业的存款 +adwEYRrr  
amount due to outport banks 外埠银行同业的存款 Y<qWG8X  
amount for note issue 发行纸币的款额  4M*Z1  
amount of bond 担保契据的款额 V$0mcwH  
amount of consideration 代价款额 .7BJq?K.  
amount of contribution 供款数额 q
<[m(]:  
amount of indebtedness 负债款额 [eLMb)n  
amount of principal of the loan 贷款本金额 x/NjdK  
amount of rates chargeable 应征差饷数额 u43W.4H13  
amount of share capital 股本额 [|&#A;{F#  
amount of sums assured 承保款额 @k+K_gR  
amount of variation 变动幅度 /Ixv{H)H  
amount of vote 拨款数额 f*o+g:]3  
amount payable 应付款额 L _D#  
amount receivable 应收款额 z=/&tRe W  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &$yxAqdab  
analysis 分析 +9exap27  
ancillary risk 附属风险 /#}o19(-d  
annual account 周年帐目；周年帐目报表；年度决算；年结 {:]u 6l  
annual accounting date 年结日期 \Vb|bw'e(  
annual allowance 每年免税额；年积金；年度津贴；年津 q{Ao j  
annual balance 年度余额 g>E.Snj}  
annual disposable income 每年可动用收入 k@Qd:I;;  
annual estimates 周年预算 &ea6YQ  
annual fee 年费 ;&c9!LfP  
annual general meeting 周年大会 ]$~\GE^  
annual growth rate 年增率；每年增长率
I >aKa  
annual long-term supplement 长期个案每年补助金 dOX"7kZ  
annual pensionable emolument 可供计算退休金的年薪 ?k`UQi]Q  
annual report 年报 2Q=I`H_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `l2h65\  
annual return 周年报表；周年申报表；每年报税表格 >t#5eT`_ w  
Annual Return Rules 《周年报表规则》 dk/f_m  
annual review of consumer prices 每年消费物价回顾 F1*xY%Jv^M  
annual roll-forward basis 逐年延展方式 |_njN  
annual salary 年薪 S ^]mF>xX8  
annual statement 年度报表；年度决算表 uA4xxY  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 muAgsH$/  
annuitant 年金受益人 =O%'qUj`q  
annuity 年金 BEtFFi6ot  
annuity contract 年金合约 @.)WS\Cv#E  
annuity on human life 人寿年金 FQBE1h@k0u  
antecedent debt 先前的债项 ',Y`\X  
ante-dated cheque 倒填日期支票 BdrYc^?JL]  
anticipated expenditure 预期开支 (<2!^v0.M  
anticipated net profit 预期纯利 ZiW&*nN?M  
anticipated revenue 预期收入 i
^@hn>s$  
anti-inflation measure 反通货膨胀措施 |@5G\N-  
anti-inflationary stance 反通货膨胀立场 J\Db8O-/x4  
apparent deficit 表面赤字 ^P|Zze zwU  
apparent financial solvency 表面偿债能力 &G!~@\tMg  
apparent partner 表面合伙人 #(}'G*  
application for personal assessment 个人入息课税申请书  oP~%7Jt  
application of fund 资金应用 5[LDG/{Tys  
application to release as liquidator and to destruct the books of accounts and documents BdB9M8fM  
申请免除清盘人职务及毁灭帐簿与文件 LNcoTdv}k  
appointed actuary 委任精算师 =%SH2kb  
appointed auditor 委任核数师；委任审计师 {4{X`$  
appointed trustee 委任的受托人 vM?,#:
5  
appointer 委任人 <ivq}(%72  
apportioned pro rata 按比例分摊 _Un*x5u2O  
apportionment 分配；分摊 ?f= ~Pn+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 CC)Mws+2  
apportionment formula 分摊方程式 VpX*l3  
apportionment of estate duty 遗产税的分摊 3/y"kl:<-  
appraisal 估价；评估 :28[k~.bo  
appreciable growth 可观增长 ; GEr8_7  
appreciable impact 显着影响 s14D(:t(  
appreciable increase 可观增长 =6a=`3r!I  
appreciation 增值；升值 G/ H>M%M  
appreciation against other currencies 相对其他货币升值 qND:LP\_v  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 SohNk9u[8  
appreciation tax 增值税 e(I;[G +%,  
appropriation 拨款；拨用；拨付 </pt($  
appropriation account 拨款帐目 N :OLN[  
Appropriation Bill 拨款法案 
Q!5W x  
appropriation-in-aid system 补助拨款办法 uuQsK. S  
approved assets 核准资产 97dF  
approved basket stock 认可一篮子证券 =)}Yw)
 
approved budget 核准预算 j-d542"  
approved charitable donation 认可慈善捐款 woa|h"T  
approved charitable institution 认可慈善机构 z))rk vL%  
approved currency 核准货币；认可货币 N)/7j7c~;  
approved estimates 核准预算 c*r@QmB:  
approved estimates of expenditure 核准开支预算 9a#Y D;-p  
approved overseas insurer 核准海外保险人 F. I\?b  
approved overseas trust company 核准海外信托公司 EMPujik-  
approved pooled investment fund 核准汇集投资基金 FqZD'Uu7  
approved provident fund scheme 认可公积金计划 v6H!.0  
approved provision 核准拨款 BoXPX2:  
approved redeemable share 核准可赎回股份 =zR9^k  
approved regional stock 认可地区性证券 Yyw9IYB;  
approved retirement scheme 认可退休金计划 @"B{k%+  
approved subordinated loan 核准附属贷款 ydMhb367|  
arbitrage 套戥；套汇；套利 f\FqZ?w  
arbitrageur 套戥者；套汇者 sf O{.#5<  
arbitrary amount 临时款项 ]E.\ |I(  
arrangement 措施；安排；协定 {Y3:Y+2X3*  
arrears 欠款 kZ;Y/DH  
arrears of pay 欠付薪酬 IOa@dUh7a,  
arrears of revenue 逾期未收税款；逾期未收的帐项 Wj8WT)cB  
articles of association 组织章程；组织细则；组织章程细则 ^B8[B&K  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [b3$em<^JV  
ascertainment of profit 确定利润 7Y)i>[u3  
"Asia Clear" “亚洲结算系统” V/xjI<,  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 0+K<;5"63d  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 `a[ V_4wO  
Asian Development Fund [ADF] 亚洲发展基金 j)wrF@W  
Asian dollar bond 亚洲美元债券 /8 yv8  
Asian dollar market 亚洲美元市场 *TrpW?]Y&  
Asian dollar rate 亚洲美元利率 J3XG?' }  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ve\@u@K^  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 #7"";"{z|  
asked price 沽盘；喊价；索价；卖方报价 nt@uVwfQ  
assessable income 应评税入息 ]
x66/O\0u  
assessable loss 应评税亏损 0EasPbp  
assessable profit 应评税利润 e0]#vqdO  
assessable value 应评税值 JLjb'Bn  
assessed profit 估定利润 (,tL(:c  
assessed value 经评估价值 Xy}>O*  
assessment 评税；评定；估价；评税单 b81cq,  
assessment number 评税编号；估价编号 4&%E?_M  
assessment of additional tax 补加税评税 36Lf8~d4"h  
assessment of performance 业绩评估；实绩评价
 hOYX  
Assessor 评税主任 <nK@+4EH"o  
asset price bubbles 资产价格泡沫 ~.#57g F"  
asset-backed securities 具资产保证的证券 _bRgr  
assets accretion 资产增值 a5(9~.9  
assets and liabilities 资产与负债 Z{gDEo)  
assets betterment statement 资产递增表；资产改进表 |WNI[49  
assets lending 实物放款；有抵押贷款 F$'po#  
assets of the company passing on the death 死者去世时转移的公司资产 t~$8sG\  
assets pledged as security for liabilities 用作负债抵押的资产 ^)o]hE|  
assets portfolio 资产投资组合 @V&HE:P  
assets price 资产价格 *\_>=sS x;  
assets quality 资产质素 $h}w:AV:  
assets realization 资产变现 gB>AYL%o=  
assets refinancing arrangement 资产再集资安排 iVo-z#  
assets securitization 资产证券化 lk`|u$KPz  
assets situated outside Hong Kong 在香港以外地方的资产 )`S5>[6  
assets stripping 削减资产；拆卖资产 L8oqlq( 9  
assets value 资产值 q^uCZnkb=  
assignee 承让人 =>JA; ft  
assignment 转让；转让书；转让契 \9~Q+~@{G  
assignment of interest 权益转让 F&C< = l\X  
assignment of letters patent and trade mark 专利证书及商标转让 Urol)_3X  
assignment of property 物业转让；物业转让书 `)kxFD_bH  
assignment right 转让权 aiZZz1C  
assignor 转让人 7V5kYYR^F  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ,Y16m{<eC  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 \tA
@A  
associate member 附属会员 ~fs} J  
associated body corporate 相联法人团体 o}D }Q"=A  
associated company 相联公司；联属公司 4;(W0RQa  
associated corporation 相联法团 CtUAbR  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] flz7{W  
公认会计师公会〔英国〕 7<(kvE*x  
Association of Futures Exchange Brokers 香港期货经纪协会 \w&R`;b8w  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Iu(]i?Y  
association of underwriters 承保人组织 ZXf&pqmG  
assumption of control 接管 lv~ga2>z  
assurance 担保；保险；转易；转易书 tv2k&\1  
assurance of interest 权益的转易 ` +)Bl%*  
at 19XX price 按一九ＸＸ年价格计算 jkAru_C  
at a discount 按赔价计算；按贴水价格计算；打折扣 06`caG|]-M  
at a premium 按溢价计算；按升水价格计算 l\!`ZhM,  
at call 通知付款；按通知 Fu% n8  
at constant market price 按固定市价计算 >"z`))9  
at constant price 按固定价格计算 } Fli  
at cost 按成本计算 s#aane  
at current market price 按当时市价计算；按现时市价计算 xg
tx5tg  
at current price 按当时价格计算；按现时价格计算 ~S<}q6H.  
at factor cost 按要素成本计算；按生产要素成本计算 _,? xc"  
at money-of-the-day price 按付款当日价格计算 :f7:@8  
at or better 按指定或较佳价位〔买卖指令〕 /g8nT1k  
at par 按面值计算；平价 muDOY
~.  
at sight 见票即付 o)Px d  
at the close 按收市盘 [h>A<O  
at the opening 按开市盘 fJ=(oF=  
attestation 见证；见证条款 R%\<al$O  
at-the-money option 平价期权 ^f0-w`D  
attorney 受权人；受托代表人 s=1k9   
attornment 新拥有人承认书 s7\Ee-x)s  
attributable profit 可归属利润 uz:r'+v  
attributable share value 可归属股份价值 x7i,jMR  
Auckland Stock Exchange 奥克兰证券交易所 |h&okR+
_,  
auction 拍卖 JUJrtKS  
auctioneer 拍卖商 di]CYLf  
audit 审计；核数 b(adM3MP  
Audit Commission 审计署 K.Cx 9  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] [#AI!-  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 7\H_9o0$  
audit review 帐目审查 vg1E@rH
|}  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 k4!p))ql  
audited account 审计帐目；经审计的帐目 H`yUSB IP  
audited annual account 经审计的周年帐目 T hVq5  
audited balance sheet 经审计的资产负债表 _bv9/#tR  
auditor 核数师；核数主任；审计师 z uo:yaO  
auditor's certificate 核数师证明书；审计师证明书  B`vC>  
auditor's report 核数师报告；审计师报告 @PK 1  
Aussie bond 澳元债券 iQgr8[ SFf  
austerity budget 紧缩预算 >u|4490<0  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 p S|  
Australia All Ordinaries Index 澳洲所有普通股票指数 ,>nf/c0.  
Australian Dollar [AUD] 澳元 !<F5W<V  
Australian Options Market 澳大利亚期权市场 Gs4t6+Al  
Australian Securities Commission 澳洲证券事务监察委员会 e:.D^GFi  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 WopA7J,  
Australian Stock Exchange 澳大利亚证券交易所 Q91mCP~$  
Austrian Schilling [ATS] 奥地利先令 IU"n`HS  
authentication 认证；鉴证 f1B t6|W%  
authority to purchase 委托购买证；委购书 dIA1\;@  
authorization 认可；核准；授权；授权书 [(vV45(E  
authorization by direction 指示授权 IK8"3+(  
authorization by instruction 指令授权 YpG6p0 nd  
authorization by warrant 令状授权 67||wh.BU  
authorization of unit trust 单位信托的认可 umpa!q};  
authorized agent 指定代理人 n"vO?8Sx  
authorized capital 法定资本 6aWNLJ@  
authorized clerk 出市员 %][zn$aa|  
authorized dealer 认可交易商 \ >#y*W<  
authorized financial institution 认可财务机构 Z4{N
|h?  
authorized fund 认可基金 ^e8
0S^  
authorized fund house 获授权的基金公司；认可基金公司 j#
l1KO^y  
authorized institution 认可机构 fF5\\_,  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 "y ;0}9]n1  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 jS
|jPk|I.  
authorized insurer 获授权保险人；获认可承保人 ,o0[^-b<  
authorized investment 特准投资项目 s-F3(mc(  
authorized person 获授权人 -AQ 7Bd  
authorized representative 获授权代表 M(ie1Ju  
authorized share capital 法定股本 G*-7}7OAs  
automated quotation system 自动报价系统 BDX>J3h  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 2Y;iqR  
自动交易系统〔香港期货交易所有限公司〕 a!&m\+?  
automatic adjustment mechanism 自动调整机制 |T*t3}  
automatic adjustment system 自动调整系统 3g0v,7,Zv  
Automatic Clearing House 自动票据交换所 YdYaLTz  
automatic exchange rates accumulation system 自动化汇率累集系统 qy-Hv6oof  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 %4/X;w\3  
automatic teller machine [ATM] 自动柜员机 g}BS:#$  
autopay 自动转帐 aq9Ej]1b  
available assets 可用资产 (%fSJCBl[P  
available fiscal reserve 现存财政储备 `0=j,54cx  
available profit 可用利润 N*KM6j  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 " "CNw-^t  
average 平均；平均数；海损 BtQqUk#L2  
average basic salary 平均基本薪金 Lf;Uv[^c  
average consumer expenditure 平均消费开支；一般消费开支 |9)y<}c5oM  
average cost 平均成本 _1jeaV9@  
average cost of land production 增辟土地平均成本 K~qKr<)  
average daily turnover 平均每日成交额 w3Dqpo8E  
average daily wage rate 平均每日工资率 0{stIgB$  
average expenditure pattern 平均开支模式 g&/r =U  
average growth rate 平均增长率 V|4k=_-  
average net fixed assets 固定资产平均净值 Q.fD3g  
average of relatives 相对价格平均数 +X>Aj=#  
average price 平均价格 HzZ
X=c  
average propensity to consume 平均消费倾向；一般消费倾向 WVx^}_FD0  
average propensity to save 平均储蓄倾向；一般储蓄倾向 & 5'cN  
average rate 平均率 /vqsp0e"H  
average revenue 平均收入；平均收益 JNI&]3[C>?  
average stock 平均库存；平均存货 xfqU atC  
average yearly rent 平均年租 zB6&),[,v  
avoidance of double taxation 避免双重课税 9"dZ4{\!  
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 Emv9l~mIu  
# tU@\H5kN  
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