一些有用的会计术语(也不知道发的地方对不对)A

A: L_3undy,  
A share Ａ股；甲类股份 qre.^6
x  
abatement of tax 减税；减扣免税额 H;&^A5  
ABN AMRO Bank N.V. 荷兰银行 > xc7Hr~  
above-the-line expenditure 线上项目支出；经常预算支出 _N.N?>
  
above-the-line receipt 线上项目收入；经常预算收入 0st)/\  
ABSA Asia Limited 南非联合亚洲有限公司 b~M3j&  
absolute change 绝对数值变更 b r"47
i  
absolute expenditure 实际开支 !,f#oCL  
absolute guideline figure 绝对准则数字 rUb`_W@  
absolute interest 绝对权益 tkN5|95  
absolute order of discharge 绝对破产解除令 ^'UJ&UfX  
absolute profit margin 绝对利润幅度 B/*`u  
absolute value 实值；绝对值 r%*UU4xvB  
absolutely vested interest 绝对既得权益 z}Qt6
na]-  
absorbed cost 已吸收成本；已分摊成本 i[gq8%  
absorption 吸收；分摊；合并 sj)$o94=  
absorption rate 吸收率；摊配率；分摊率 o6FSSKM  
ACB Finance Limited 亚洲商业财务有限公司 `%8byy@$  
acceptable form of reciprocity 合理的互惠条件 7~t,Pt)  
acceptable rate 适当利率；适当汇率 sT.
:"Pj$  
acceptance agreement 承兑协议 H;QE',a9+i  
acceptance for honour 参加承兑 AfzE0mBW  
acceptor 承兑人；接受人；受票人 S{v [65  
acceptor for honour 参加承兑人 ;ew3^i.du  
accident insurance 意外保险 C+iIvRYC  
Accident Insurance Association of Hong Kong 香港意外保险公会 :RJ=
f  
accident insurance scheme 意外保险计划 5`$.GV  
accident year basis 意外年度基准 H#/}FoBiS  
accommodation 通融；贷款 Z3ucJH/)V  
accommodation bill 通融票据；空头票据 L*A9a  
accommodation party 汇票代发人 1^bI9 /  
account balance 帐户余额；帐户结余 8s,B,s.  
account book 帐簿 PMDx5-{A/t  
account collected in advance 预收款项 ]F,mj-?4x  
account current book 往来帐簿 !'4HUB>+  
account of after-acquired property 事后取得的财产报告 l8"  
account of defaulter 拖欠帐目 NH?q/4=I0W  
account payable 应付帐款 ?a8 o.&`l  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Kr$ w"]  
account receivable 应收帐款 CM; r\,o  
account receivable report 应收帐款报表 G0Q8"]  
account statement 结单；帐单；会计财务报表 ]Zfg~K(  
account title 帐户名称；会计科目 REyk,s2"6  
accountant's report 会计师报告 @O;gKFx  
Accountant's Report Rules 会计师报告规则 {X=gjQ9  
accounting and auditing procedure 会计与审计程序；会计与核数程序 T.1*32cX  
Accounting Arrangements 《会计安排》 gFJ. p  
accounting basis 会计基础 aY^_+&&G  
accounting by Official Receiver 破产管理署署长呈交的帐目 dS7?[[pg9  
Accounting Circular 《会计通告》 D ^ mfWJS  
accounting class 会计类别 QLq^[>n  
accounting date 记帐日期；会计结算日期 w7.I0)MH  
accounting for money 款项核算 vOb=>  
Accounting Officer 会计主任 TFX*kk&R  
accounting period 会计报告期；会计期 ;QT.|.t6  
accounting policy 会计政策；会计方针 #6])\  
accounting practice 会计惯例 R$'0<y8E*]  
accounting principle 会计准则 B(x$ Ln"y[  
accounting record 会计记录 l;4},N  
accounting report 会计报告 PD@]2lY(  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,W"[q~  
Accounting Society of China 中国会计学会 (T1)7%Xs  
accounting statement 会计报表 '\I.P  
accounting system 会计制度；会计系统 p'lL2n$E  
accounting transaction 会计事项；帐务交易 !,rp|  
accounting treatment 会计处理 gZ!vRO<%  
accounting year 会计年度 d" T">Og)  
accretion 增值；添加 lyBae?%&  
accrual 应计项目；应累算数目 Q@]QPpe  
accrual basis 应计制；权责发生制 `0@onDQVc=  
accrual basis accounting 应计制会计；权责发生制会计 /8Sg<  
accrue 应累算；应计 fc
'NU(70c  
accrued benefit 应累算利益 faqOGAb  
accrued charges 应计费用 nf,R+oX  
accrued cumulative preference share dividend 应累算的累积优先股股息 CzP?J36W^  
accrued expenses 应累算费用 3`ov?T(H  
accrued interest payable 应付利息；应计未付利息 jhd&\z-  
accrued interest receivable 应收利息；应计未收利息 b' 1%g}  
accrued right 累算权益 oy I8}s:  
accruing profit 应累算的利润 Tw:j}ERq  
accumulated fiscal reserve 累积财政储备 2}Ga  
accumulated profit 累积利润；滚存溢利 z1LN|+\}  
accumulated reserve 累积储备 `lAe2l^  
accumulation of surplus income 累积收益盈余 |sf&t  
acquired assets 既得资产 c/fU0cA@  
acquisition 收购；购置；取得 9,7IsT8  
acquisition cost 购置成本 ;^waUJ\Z  
acquisition expenses 购置费用 3)jFv7LAU  
acquisition of 100% interest 收购全部股权 V%F^6ds$]0  
acquisition of control 取得控制权 3P{ d~2  
acquisition of fixed assets 购置固定资产 =!rdn#KH  
acquisition of shell “买壳” \>Y2I 4x<  
acquisition price 收购价 ![=C`O6K  
act of God 天灾 sW'SR  
acting partner 执事合伙人 L: hEt  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ?:D#\4=US  
active partner 积极参与的合伙人 i:9f#  
active trading 交投活跃 fi5x0El  
actual circulation 实际流通 Z=VAjJ;i[  
actual cost 实际成本 Igowz7  
actual expenditure 实际开支；实际支出 K`|%-k+D  
actual income 实际入息；实际收入；实际收益 UY@^KT]  
actual market 现货市场 9ihB;m'C)  
actual price 现货价；实际价格 H_*;7/&  
actual profit 实际利润 q*`1
<9{H  
actual quotation 实盘；实际价位；实际报价 7(RtPLpZ  
actual year basis 按实际年度计算 `Sh#> Jp  
actuals 实货 ElJM. a  
actuarial investigation 精算调查 ~p9nAACU  
actuarial principle 精算原则 !q:[$g-@q  
actuarial report 精算师报告 vM_UF{a$=  
Actuarial Society of Hong Kong 香港精算学会 LxWnPi ^  
actuarial valuation 精算师估值 $a^YJY^_  
actuary 精算师 xcBV,[E{  
ad referendum agreement 暂定协议；有待覆核的协定 c&!EsMsU  
ad valorem duty 从价税；按值征税 } 0su[gy[  
ad valorem duty system 从价税制 IYeX\)Gv&  
ad valorem fee 从价费 )f#raXa5+  
ad valorem tariff 从价关税 blbL49;  
additional allowance 额外免税额 o:`>r/SlL  
additional amount for unexpired risk 未过期风险的额外款额 XH9Y|FX%#  
additional assessable profit 补加应评税利润 :bJT2o[  
additional assessment 补加评税 A 9I5  
additional commitment 额外承担 -4 ~(*  
additional commitment vote 额外承担拨款
TvV_Tz4e  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 gXrPZ|iS  
additional dependent parent allowance 供养父母额外免税额 r_m*$r~f  
additional provision 额外拨款 -0Ws3  
additional stamp duty 附加印花税 a: Ch"la  
additional tax 补加税罚款；补加税款 8SV.giG;  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 S;pKL,d>r  
adjudged bankrupt 被裁定破产 l~|x*JTq  
adjudicated bankrupt 裁定破产人 *V@>E2@  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ]: VR3e"H  
adjudication of bankruptcy 裁定破产；宣告破产 mMp(  
adjudication of insolvency 裁定无力偿还债务 A1VbqA  
adjusted actual 经调整的实数；调整后的实数 l/(|rl#
6  
adjusted current assets 经调整的流动资产；调整后的流动资产 BSe{HmDq  
adjusted figure 经调整的数字；调整后的数额 '@~\(SH  
adjusted liabilities 经调整的负债；调整后的负债 \Y37wy4  
adjusted loss 经调整的亏损；调整后的亏损 m tPmVze  
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 cV=0)'&<`_  
adjusted profit 经调整的利润；调整后的利润 O+8]y4%5  
adjusted surplus 经调整的盈余额；调整后的盈余额 u"WqI[IV  
adjusted value 经调整的价值；调整后的价值 "x;|li3;  
adjustment 调整；修订；理算〔保险〕 K)e;*D  
adjustment centre 调剂中心 {#-I;I:  
adjustment lag 调整过程的时间差距；调整时差 qfRsp rRI"  
adjustment mechanism 调整机制 2)_Zz~P^f  
adjustment of loss 亏损调整 BKd03s=  
adjustment process 调整过程；调整程序 X\\c=[#8-  
adjustment range 调整幅度 0keqtr  
administered exchange rate 受管制汇率 28/At
 
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 s&>U-7fx"  
administration expenses 行政费用 %(f&).W  
administration fee 手续费；行政费 ssf.ef$  
administration in bankruptcy 破产管理 @-^jbmu^ P  
administration order 遗产管理令 bl/tl_.p00  
administrator 管理人；遗产管理人 @m#1[n;  
administrator of the estate 遗产管理人 Or {9?;G  
admission of debt 债项承认书 #3fS_;G  
admission of proof 接纳债权证明 MST\_s%[  
advance 放贷款项；垫付款项；预支款项；预付款项 mpsi{%gA  
advance account 暂支帐目；预付款帐户  l,}^<P]  
advance compensation 预付补偿金 =g]Ln)jc  
advance from shareholder 股东垫款 <B+xE?v4  
advance pending reimbursement 预支以待日后付还 itH` s<E  
advanced economy 先进经济体系 17hFwo`  
advancement 预付；预付财产 `>kHJI4  
advances warrant 垫款令 4&)4hF  
advancing 贷出 hv]}b'M$  
adverse balance 逆差 vdhwFp~Y  
adverse exchange 逆汇 WF'Di4   
advertisement addressed to shareholders 在报章刊登的致股东通告 l_?r#Qc7  
advice for collection 托收通知书 0!Zp4>l\Z  
advice of drawing 提款通知书；汇票通知书 0uw3[,I   
advice of payment 付款通知 **RW 9F
U  
Advisory Committee [Securities and Futures Commission] bcVzl]9  
谘询委员会〔证券及期货事务监察委员会〕 #$W bYL|  
Advisory Committee on Diversification 经济多元化谘询委员会 -#TF&-  
affidavit 誓章；遗产申报誓章 -XbO[_Wf  
affidavit of no receipt 述明无收款的誓章 {pzu1*  
affiliate 联号；联营公司；附属公司 5V"Fy&}:  
affiliated company 附属公司；联号；联营公司 $|0?$U7!  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 L%hVts'  
affordability 负担能力 [/P}1 c[)U  
African Development Bank [AfDB] 非洲开发银行 3U.?Jbm-8  
after-acquired property 事后取得的财产 VG)Y$S8.>  
after-hours dealing 市后交易 8w 2$H  
after-tax profit 税后盈利；税后利润；税后溢利 3#d?  
agency agreement 代理协议 '[T#d!T  
agency expenses 代理机构的开支 aDDs"DXx  
agency fee 代理费 In3},x+$  
Agency Law 《代理法》 }3^b1D>2O  
agent 代理人；承销人 G1:*F8q  
agent of company 公司代理人 W*S!}ZT`  
agent's fee 代理人费；经纪费 ;!k{{Xndd  
aggregate 总计；总数；总体数字 gwm}19JC  
aggregate amount 总款额；总额 f:w#r.]
 
aggregate assets and liabilities 总体资产与负债  !623;  
aggregate at constant price 按固定价格计算的总体数字 |z]O@@j$  
aggregate demand 总需求 Xp_3EQl  
aggregate gross position 总持仓量 l.Psh7B2  
aggregate limit 总限额 ".@}]z8  
aggregate of salaries tax 合计薪俸税 nQ\)~MKd  
aggregate performance 总体表现；总体业绩 2D?V0>
/  
aggregate supply 总体供应 dn? #}^,"  
aggregate surplus 总盈余 QqF&lMH  
aggregate total 整体总额 Syf0dp3  
aggregate value 总值；合计价值 &5x ]9   
aggregated basis 合计基准 #z(
J
Yw,  
aggregated net chargeable income 合计应课税入息实额 x)^/3  
aggregation 合并计算；合计；总和 vX9B^W||x  
aggregation of incomes of husband and wife 夫妇入息合并计算 s#nd:$p3  
aggregation of property 财产的总和 @u4q\G\  
agio 差价；贴水 ?E6*Ef  
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》 N9|v%-_?)  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ``Yw-|&:Ae  
《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》 ]>:LHW  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Q5!"tFp  
《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》 qGH s2Og  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ,(D:cRN  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 =P,h5
J  
agreement for a settlement 授产协议 ^")SU(`  
agreement for assignment 转让协议 bOY<C%;C
 
agreement for sale 售卖协议；买卖协议 gG>|5R0  
agreement for sale and purchase 买卖协议 A,WZ}v}_  
agreement for the payment of interest 支付利息协议 BLno/JK0}  
agreement for the repayment of money 还款协议 >3{l"SPU  
agreement of reinsurance 再保险协议 NHL -ll-R  
Agricultural Bank of China 中国农业银行 96 oztUK  
air passenger departure tax 飞机乘客离境税 dx<KZR$!V  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ME9jN{ le  
airport tax 机场税 _ +"V5
z  
alcohol duty 酒精税 t9Sog
~:'  
alienation 让与；让渡；转让  Z>O2  
alimony 生活费；赡养费 t7(#Cuv-  
All Ordinaries Index [AOI] 所有普通股指数 O<H5W|cM  
all risks 全险；综合险 <<ze84E  
All Sales Record for Stock Market 《股票市场成交报告》 K~U5jpc  
Allied Capital Resources Limited 新联财务有限公司 I_h8)W  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 GD]yP
..  
allocation letter 拨款信件 C}7c:4c  
allocation of fund 分配款项；预留款项 !8z,}HUdK  
allocation of profit 利润分配；溢利分配 5LIbHSK  
allocation warrant 拨款令 gM5`UH|  
allotment 分配；配股 O|Z5SSlk  
allotment notice 股份配售通知；配股通知 mvCH$}w8&  
allotment of shares 股份分配 fD1a)Az  
allowable 可获宽免；免税的 Z^fkv  
allowable business loss 可扣除的营业亏损 ~boTh  
allowable expenses 可扣税的支出 aYmC LLj  
allowance 免税额；津贴；备抵；准备金 Ki8]+W37  
allowance for debts 债项的免税额 +VN&kCx)  
allowance for depreciation by wear and tear 耗损折旧免税额 4o
x[,  
allowance for funeral expenses 殡殓费的免税额 2v;F@fUB.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *k(|r>  
allowance for repairs and outgoings 修葺及支出方面的免税额 L^7"I 4=(D  
allowance to debtor 给债务人的津贴 :*/'W5iM  
alteration of capital 资本更改 'f?=ks<  
alternate trustee 候补受托人 b!pG&7P  
amalgamation 合并 Hxw 7Q?F  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8 <~E;:  
ambit of charges 征税范围；收费范围 )-RI  
amended valuation 经修订的估值 iaq+#k@V  
American Commodities Exchange 美国商品交易所 4"=(kC~~  
American Express Bank Limited 美国运通银行 6dzY9  
American Stock Exchange 美国证券交易所 #y?iUv  
amortization 摊销 'JjW5  
amount due from banks 存放银行同业的款项 sNF[-,a  
amount due from banks abroad 存放海外银行同业的款项 ;(Xig$k  
amount due from holding companies 控股公司欠款 hm&cRehU  
amount due from local banks 存放本港银行同业的款项 sK&[sN33  
amount due to banks 银行同业的存款 u=U.+\f5  
amount due to banks abroad 海外银行同业的存款 |$)+h\h  
amount due to holding companies 控股公司存款 K).Gj2 $  
amount due to local banks 本港银行同业的存款 LzS)WjEN  
amount due to outport banks 外埠银行同业的存款 [q%Rx!L  
amount for note issue 发行纸币的款额 l-} );zH74  
amount of bond 担保契据的款额 @_+B'<2  
amount of consideration 代价款额 '/ >7pB  
amount of contribution 供款数额 <6djdr1:b  
amount of indebtedness 负债款额 8,l~e8&  
amount of principal of the loan 贷款本金额 !n?8'eqWru  
amount of rates chargeable 应征差饷数额 {cW%i:  
amount of share capital 股本额 AMm)E  
amount of sums assured 承保款额 uxKj7!(#  
amount of variation 变动幅度 6UXDIg=  
amount of vote 拨款数额 zj+.MG04  
amount payable 应付款额 Ha}TdQ%  
amount receivable 应收款额 8d!t"oj68  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _tJm0z!  
analysis 分析 -k+}w_<Q  
ancillary risk 附属风险 Ul/Uk n$  
annual account 周年帐目；周年帐目报表；年度决算；年结 z|^+
uL  
annual accounting date 年结日期 E76#xsyhF  
annual allowance 每年免税额；年积金；年度津贴；年津 Cd"cU~HAB  
annual balance 年度余额 6^'BhHP  
annual disposable income 每年可动用收入 { +$zgg  
annual estimates 周年预算 &`9p.  
annual fee 年费 Jw b'5[R  
annual general meeting 周年大会 >[D(<b(U&  
annual growth rate 年增率；每年增长率 $&C~Qti|G  
annual long-term supplement 长期个案每年补助金 OX r%b  
annual pensionable emolument 可供计算退休金的年薪 *?-,=%,z/  
annual report 年报 k'(eQ5R3L  
Annual Report on the Consumer Price Index 《消费物价指数年报》 i.(kX`~J1  
annual return 周年报表；周年申报表；每年报税表格 9c}mAg
4  
Annual Return Rules 《周年报表规则》 a9"1a'  
annual review of consumer prices 每年消费物价回顾 KcK,%!>B  
annual roll-forward basis 逐年延展方式 >,&@j,?']  
annual salary 年薪 o-f;$]yp>  
annual statement 年度报表；年度决算表 ;4!,
19AT  
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 |k:ecw  
annuitant 年金受益人 bRhc8#kw)  
annuity 年金 T"tR*2HwSd  
annuity contract 年金合约 $1F$3"k  
annuity on human life 人寿年金 G 5T{*  
antecedent debt 先前的债项 0[O."9  
ante-dated cheque 倒填日期支票 b":3J)Y6.  
anticipated expenditure 预期开支 Si:$zGL$(  
anticipated net profit 预期纯利 G|h@O'  
anticipated revenue 预期收入 =Ay'\j  
anti-inflation measure 反通货膨胀措施 ]8c%)%Vi  
anti-inflationary stance 反通货膨胀立场 Hy9c<X[F9  
apparent deficit 表面赤字 4^jIV!V  
apparent financial solvency 表面偿债能力 gpe/dfyJ9  
apparent partner 表面合伙人 y-/,,,r  
application for personal assessment 个人入息课税申请书 l0&Y",vy  
application of fund 资金应用 t 5{Y'  
application to release as liquidator and to destruct the books of accounts and documents a#k
=! W  
申请免除清盘人职务及毁灭帐簿与文件 uDWxIP,m  
appointed actuary 委任精算师 oQS_rv\Ber  
appointed auditor 委任核数师；委任审计师 3R=R k  
appointed trustee 委任的受托人 ~hk;OB;  
appointer 委任人 E;vF :?|  
apportioned pro rata 按比例分摊 eBs4:R_i  
apportionment 分配；分摊 BS@x&DB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Z.iQ
m{bI  
apportionment formula 分摊方程式 ]DO~7p[  
apportionment of estate duty 遗产税的分摊 }5??n~:*5  
appraisal 估价；评估 ,1!
~@dhs  
appreciable growth 可观增长 Y!K5?kk  
appreciable impact 显着影响 'WC> _L  
appreciable increase 可观增长 VxKD>:3c  
appreciation 增值；升值 keMfK]9  
appreciation against other currencies 相对其他货币升值 yt@;yd:OEk  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 L#}HeOEi[  
appreciation tax 增值税 \@KKX  
appropriation 拨款；拨用；拨付  el"XD"*  
appropriation account 拨款帐目 Hx|<NS0}_  
Appropriation Bill 拨款法案 '20
SoVp  
appropriation-in-aid system 补助拨款办法 F70_N($i  
approved assets 核准资产 l)m]<EX  
approved basket stock 认可一篮子证券 A;'*>NS  
approved budget 核准预算 'ZUB:R@[  
approved charitable donation 认可慈善捐款 6iZ:0y0t+6  
approved charitable institution 认可慈善机构 ,e{|[k  
approved currency 核准货币；认可货币 ))<1"7D^^  
approved estimates 核准预算 kYl')L6  
approved estimates of expenditure 核准开支预算 NF0=t}e  
approved overseas insurer 核准海外保险人 7F;dLd'  
approved overseas trust company 核准海外信托公司 ~*-%tFSv  
approved pooled investment fund 核准汇集投资基金 VGPBD-6)  
approved provident fund scheme 认可公积金计划 "8%z,lHw  
approved provision 核准拨款 @8;0p  
approved redeemable share 核准可赎回股份 -UMPt"o  
approved regional stock 认可地区性证券 n_qDg  
approved retirement scheme 认可退休金计划 K@0/iWm*  
approved subordinated loan 核准附属贷款 uh8+Y%V p  
arbitrage 套戥；套汇；套利 1yg5d9  
arbitrageur 套戥者；套汇者 l[cBDNlrC;  
arbitrary amount 临时款项 N;6@f*3_i  
arrangement 措施；安排；协定 /ad]p
dF  
arrears 欠款 hHoc>S6^M  
arrears of pay 欠付薪酬 +,H6)'#Z  
arrears of revenue 逾期未收税款；逾期未收的帐项 )dM
Xn2O  
articles of association 组织章程；组织细则；组织章程细则 wBbJ \  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 rF*L@HI  
ascertainment of profit 确定利润 D|lm,  
"Asia Clear" “亚洲结算系统” S7A[HG;  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 .bT+#x  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 YM(`E9{h  
Asian Development Fund [ADF] 亚洲发展基金 _Cd_i[K[  
Asian dollar bond 亚洲美元债券 5IsRIz[`TK  
Asian dollar market 亚洲美元市场 N)&(&2  
Asian dollar rate 亚洲美元利率 ,;)1|-^nu  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 CQ( _$  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ?u)[xEx6}+  
asked price 沽盘；喊价；索价；卖方报价 |*5QFp  
assessable income 应评税入息 "92Z"I~1  
assessable loss 应评税亏损 -y+u0,=p.  
assessable profit 应评税利润 >e4w8Svcy  
assessable value 应评税值 aglW\LT^  
assessed profit 估定利润 ^UJ#YRzi  
assessed value 经评估价值 {TWgR2?{C  
assessment 评税；评定；估价；评税单 w{HDCPuS  
assessment number 评税编号；估价编号 NETji:d  
assessment of additional tax 补加税评税 (K}Md~  
assessment of performance 业绩评估；实绩评价 qOi3`6LCV  
Assessor 评税主任 Z#i5=,Bk  
asset price bubbles 资产价格泡沫 ! 54(K6a[  
asset-backed securities 具资产保证的证券 ,M)NC%0X  
assets accretion 资产增值 "V>7u{T  
assets and liabilities 资产与负债 #;#r4sJwU  
assets betterment statement 资产递增表；资产改进表 L+b"d3!G&%  
assets lending 实物放款；有抵押贷款 &M6cCT]&M  
assets of the company passing on the death 死者去世时转移的公司资产 y9>?  
assets pledged as security for liabilities 用作负债抵押的资产 2|8&=K /  
assets portfolio 资产投资组合 2S{IZ]  
assets price 资产价格 sXmZ0Dv  
assets quality 资产质素 "?yu
^  
assets realization 资产变现 2Y2J)5,  
assets refinancing arrangement 资产再集资安排 GkutS.2G#  
assets securitization 资产证券化 JuD$CHg;#  
assets situated outside Hong Kong 在香港以外地方的资产 FQ72VY  
assets stripping 削减资产；拆卖资产 >~% _U+6  
assets value 资产值 ~Xf&<&5d T  
assignee 承让人 HxgH*IMs  
assignment 转让；转让书；转让契 Q.dHg7+D  
assignment of interest 权益转让 n* 7mP  
assignment of letters patent and trade mark 专利证书及商标转让 ?pLKUAh  
assignment of property 物业转让；物业转让书 5nhc|E)C  
assignment right 转让权 G#~6a%VW  
assignor 转让人 ic+tn9f\  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 1aAYBV<3  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ua'dm6",:  
associate member 附属会员 dE_I=v  
associated body corporate 相联法人团体 DJF-J#  
associated company 相联公司；联属公司 6J\Yi)v<  
associated corporation 相联法团 >;ucwLi  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] c20'{kH  
公认会计师公会〔英国〕 ?b&~(,A{  
Association of Futures Exchange Brokers 香港期货经纪协会 ,uFdhA(i@'  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 nvyyV\w  
association of underwriters 承保人组织 #$qhxYy
d  
assumption of control 接管 ZUW~ZZ7Z:  
assurance 担保；保险；转易；转易书 HKr6h?Si^  
assurance of interest 权益的转易 8+b ?/Rn0  
at 19XX price 按一九ＸＸ年价格计算 >H,t^i}@  
at a discount 按赔价计算；按贴水价格计算；打折扣 in^Rf` "  
at a premium 按溢价计算；按升水价格计算 x4HVB  
at call 通知付款；按通知 )$wX~k  
at constant market price 按固定市价计算 -ty_<m]  
at constant price 按固定价格计算 cE*Gd^  
at cost 按成本计算 54A ndyeA  
at current market price 按当时市价计算；按现时市价计算 "I|[
m%\  
at current price 按当时价格计算；按现时价格计算 I&}Md73  
at factor cost 按要素成本计算；按生产要素成本计算 !u}}V  
at money-of-the-day price 按付款当日价格计算 4~G+
+|NQ  
at or better 按指定或较佳价位〔买卖指令〕 X5@rPGc  
at par 按面值计算；平价 CpAdE m{  
at sight 见票即付 qX(sx2TK  
at the close 按收市盘 {FavF 9O  
at the opening 按开市盘 Tk'YpL#U  
attestation 见证；见证条款 "ct_EPr`  
at-the-money option 平价期权 ?\7" A  
attorney 受权人；受托代表人 Jk.Ec)w  
attornment 新拥有人承认书 Cu%|}xq  
attributable profit 可归属利润 [y>;  
attributable share value 可归属股份价值 tcg sXB/t  
Auckland Stock Exchange 奥克兰证券交易所 }b#KV?xgW  
auction 拍卖 XG5mfKMt+  
auctioneer 拍卖商 XZaei\rUn)  
audit 审计；核数 27;t,Oq}  
Audit Commission 审计署 UeVRd  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] P2nb&lVdu  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 !2('Cq_^  
audit review 帐目审查 ~D4%7U"dv  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 0!n6tz lT  
audited account 审计帐目；经审计的帐目 >^@/Ba$h  
audited annual account 经审计的周年帐目 XK)qDg  
audited balance sheet 经审计的资产负债表 _Z:WgO].  
auditor 核数师；核数主任；审计师 hr8v O"tZN  
auditor's certificate 核数师证明书；审计师证明书 CbJ ]}Z  
auditor's report 核数师报告；审计师报告 |WiK*  
Aussie bond 澳元债券 /&>6#3df-  
austerity budget 紧缩预算 Um k9  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 BO b#9r  
Australia All Ordinaries Index 澳洲所有普通股票指数 Ny;(1N|&3  
Australian Dollar [AUD] 澳元 'w+T vOB  
Australian Options Market 澳大利亚期权市场 RhG9Xw9  
Australian Securities Commission 澳洲证券事务监察委员会 %} _{_Z  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 s!q6OVJ-  
Australian Stock Exchange 澳大利亚证券交易所 _RFTm.9&  
Austrian Schilling [ATS] 奥地利先令 io]e]m%  
authentication 认证；鉴证 -vXX u;frt  
authority to purchase 委托购买证；委购书 F3\'WQh  
authorization 认可；核准；授权；授权书 Tsez&R$k  
authorization by direction 指示授权 *8zn\No<,  
authorization by instruction 指令授权 7W[}7Y  
authorization by warrant 令状授权 oEE*H2l\  
authorization of unit trust 单位信托的认可 !\a'GO[  
authorized agent 指定代理人 1{oq8LB  
authorized capital 法定资本 p;dH[NW  
authorized clerk 出市员 fPs'A  
authorized dealer 认可交易商 `0tzQ>ZQq  
authorized financial institution 认可财务机构 TR8
<=  
authorized fund 认可基金 {XMF26C#  
authorized fund house 获授权的基金公司；认可基金公司 g/b_\__A  
authorized institution 认可机构 @)>9l&  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 m<>3GF,5bP  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 2$^n@<uZ@  
authorized insurer 获授权保险人；获认可承保人 s%nx8"  
authorized investment 特准投资项目 8_MR7'C1hi  
authorized person 获授权人 ~+{OSx<S  
authorized representative 获授权代表 7m6@]S6  
authorized share capital 法定股本 'AX/?Srd  
automated quotation system 自动报价系统 -hf)%o$  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] !"2nL%PW~  
自动交易系统〔香港期货交易所有限公司〕 .kSx>3  
automatic adjustment mechanism 自动调整机制 @N`) Z3P+  
automatic adjustment system 自动调整系统 Y!LcS48X  
Automatic Clearing House 自动票据交换所 d v@B-l;  
automatic exchange rates accumulation system 自动化汇率累集系统 g_G'%{T7  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 2*6b{}yJH  
automatic teller machine [ATM] 自动柜员机 #Sj:U1x  
autopay 自动转帐 *KO4H  
available assets 可用资产 6,sZo!G  
available fiscal reserve 现存财政储备 /wB<1b"  
available profit 可用利润 )+c4n]  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 K@P5]}'#  
average 平均；平均数；海损 !HM|~G7  
average basic salary 平均基本薪金 )miY>7K  
average consumer expenditure 平均消费开支；一般消费开支 9 veq  
average cost 平均成本 7hq*+e  
average cost of land production 增辟土地平均成本 66x>*  
average daily turnover 平均每日成交额 +A 6xY  
average daily wage rate 平均每日工资率  T|NNd1>  
average expenditure pattern 平均开支模式 9FT
;?~,  
average growth rate 平均增长率 >-YP

CW  
average net fixed assets 固定资产平均净值 CwQgA%)!i  
average of relatives 相对价格平均数 d]0.6T1[K  
average price 平均价格 q;a`*gX^  
average propensity to consume 平均消费倾向；一般消费倾向 "8wRxDr+  
average propensity to save 平均储蓄倾向；一般储蓄倾向 `s (A&=g\  
average rate 平均率 KH)(xB=  
average revenue 平均收入；平均收益 XUmL8  
average stock 平均库存；平均存货 %  (R10G  
average yearly rent 平均年租 {O,D9
<  
avoidance of double taxation 避免双重课税 pOlo_na}[  
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 ^GG6%=g'  
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