一些有用的会计术语(也不知道发的地方对不对)A

A: E*"oA1/
I  
A share Ａ股；甲类股份 dqgH"g  
abatement of tax 减税；减扣免税额 1d 1 ~`B  
ABN AMRO Bank N.V. 荷兰银行 4ATIF;G'<  
above-the-line expenditure 线上项目支出；经常预算支出 rHp2I6.0a  
above-the-line receipt 线上项目收入；经常预算收入 w2) @o>w  
ABSA Asia Limited 南非联合亚洲有限公司 0fog/c#q(  
absolute change 绝对数值变更 BMO&(g  
absolute expenditure 实际开支 >zo_}A!  
absolute guideline figure 绝对准则数字 rlQ=rNrG&E  
absolute interest 绝对权益 )Ah7  
absolute order of discharge 绝对破产解除令 5ENEx  
absolute profit margin 绝对利润幅度 ~X<?&;6  
absolute value 实值；绝对值 FWW*f _L  
absolutely vested interest 绝对既得权益 d]K
$0HY  
absorbed cost 已吸收成本；已分摊成本 uH |
:gF^  
absorption 吸收；分摊；合并 P?h
B`5X  
absorption rate 吸收率；摊配率；分摊率 ?k^~qlye  
ACB Finance Limited 亚洲商业财务有限公司 * /^}  
acceptable form of reciprocity 合理的互惠条件 yVe<+Z\7  
acceptable rate 适当利率；适当汇率 dK41NLGQ  
acceptance agreement 承兑协议 /RI"a^&9A  
acceptance for honour 参加承兑 Al+}4{Q+?  
acceptor 承兑人；接受人；受票人 z#B(1uI  
acceptor for honour 参加承兑人 d*_rJE}B  
accident insurance 意外保险 ^#!\VGnL  
Accident Insurance Association of Hong Kong 香港意外保险公会 y&(pt!I  
accident insurance scheme 意外保险计划 E1s~ +  
accident year basis 意外年度基准 vP%}XEF  
accommodation 通融；贷款 <-DQ(0xg  
accommodation bill 通融票据；空头票据 9p,PWA  
accommodation party 汇票代发人 C@WdPjxj  
account balance 帐户余额；帐户结余 o8X? 1  
account book 帐簿 ?&-$Zog  
account collected in advance 预收款项 LSrKi$   
account current book 往来帐簿 { u3giB  
account of after-acquired property 事后取得的财产报告 eig{~
3  
account of defaulter 拖欠帐目 g?N^9B,$2  
account payable 应付帐款 t=fr`|!  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 w!jY(WKU  
account receivable 应收帐款 iGN6'm`  
account receivable report 应收帐款报表 EE-wi@  
account statement 结单；帐单；会计财务报表 phR:=Ox|1  
account title 帐户名称；会计科目 89j*uT  
accountant's report 会计师报告 trZU_eouI  
Accountant's Report Rules 会计师报告规则 c{j)beaS  
accounting and auditing procedure 会计与审计程序；会计与核数程序 uann'ho?q  
Accounting Arrangements 《会计安排》 s6k(K>Pl  
accounting basis 会计基础 S1#5oy2  
accounting by Official Receiver 破产管理署署长呈交的帐目 c8Nl$|B  
Accounting Circular 《会计通告》 Nw '$r  
accounting class 会计类别 _p'u!.a?!  
accounting date 记帐日期；会计结算日期 ji C2B  
accounting for money 款项核算 "u)e,gu  
Accounting Officer 会计主任 $Lz!04  
accounting period 会计报告期；会计期 =fJ
/6  
accounting policy 会计政策；会计方针 +g;{c+Kw:  
accounting practice 会计惯例 WWTRB +1>  
accounting principle 会计准则 z.^_;Vql_  
accounting record 会计记录 Fj46~#ZZ  
accounting report 会计报告 Q <ulh s  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ZK h4:D  
Accounting Society of China 中国会计学会 .,f]'!5  
accounting statement 会计报表 Z7I
\\M  
accounting system 会计制度；会计系统 yL
%88,/  
accounting transaction 会计事项；帐务交易 g> m)XY  
accounting treatment 会计处理 &3Lh
b}m  
accounting year 会计年度 1p8pH$j'  
accretion 增值；添加 S9[Y1qH>K  
accrual 应计项目；应累算数目 1amEQ  
accrual basis 应计制；权责发生制 ~UHjc0  
accrual basis accounting 应计制会计；权责发生制会计 Uy|Tu~  
accrue 应累算；应计 \Hw*q|  
accrued benefit 应累算利益 juI)Do2_  
accrued charges 应计费用 5Z
:T9F4  
accrued cumulative preference share dividend 应累算的累积优先股股息 N'CWSf.e  
accrued expenses 应累算费用 ' e %>Ip  
accrued interest payable 应付利息；应计未付利息 ~x^Ra8A  
accrued interest receivable 应收利息；应计未收利息 {Ve3EYYm  
accrued right 累算权益 UOyM=#ipY  
accruing profit 应累算的利润 w'9!%mr  
accumulated fiscal reserve 累积财政储备 7\N }QP0"u  
accumulated profit 累积利润；滚存溢利 7K1_$vd  
accumulated reserve 累积储备 Pif-uhOk%  
accumulation of surplus income 累积收益盈余 %rV|{@J `  
acquired assets 既得资产 <zm:J4&>T  
acquisition 收购；购置；取得 fmD~f  
acquisition cost 购置成本 +BDW1%  
acquisition expenses 购置费用 $)$_}^.k  
acquisition of 100% interest 收购全部股权 Ezev ^O]
 
acquisition of control 取得控制权 4I9Yr
 
acquisition of fixed assets 购置固定资产 2Bi?^kQ#  
acquisition of shell “买壳” ;p7R~17  
acquisition price 收购价 u@tH6k*cBz  
act of God 天灾 -hq^';,  
acting partner 执事合伙人 7yjun|Lt}X  
active market 买卖活跃的市场；交投畅旺的市场；旺市 I>q!co9n  
active partner 积极参与的合伙人 H^dw=kS  
active trading 交投活跃 J#5V>7G  
actual circulation 实际流通 m6'9Id-:L  
actual cost 实际成本 _2{2Xb  
actual expenditure 实际开支；实际支出 \
Rs9B .  
actual income 实际入息；实际收入；实际收益 SYh>FF"  
actual market 现货市场 ss6{+@,  
actual price 现货价；实际价格 ky&wv+7  
actual profit 实际利润 o_BRsJy  
actual quotation 实盘；实际价位；实际报价 u}P:9u&h6X  
actual year basis 按实际年度计算 dc0&*/`:  
actuals 实货 ^rd%{6m  
actuarial investigation 精算调查 Fzy
kC  
actuarial principle 精算原则 QNXoAx%I  
actuarial report 精算师报告 _.E{>IFw  
Actuarial Society of Hong Kong 香港精算学会 AxeQv'e  
actuarial valuation 精算师估值 6"NtVfui  
actuary 精算师 X(BX+)YR  
ad referendum agreement 暂定协议；有待覆核的协定 M!i*DU+SE  
ad valorem duty 从价税；按值征税 *sau['Ha  
ad valorem duty system 从价税制 RF;[:[*W  
ad valorem fee 从价费 WX]O1Y  
ad valorem tariff 从价关税 E
dTL]Xk  
additional allowance 额外免税额 olr-oi`4C  
additional amount for unexpired risk 未过期风险的额外款额 Yf
/e(nV  
additional assessable profit 补加应评税利润 +43~4_Oj  
additional assessment 补加评税 ^Ku]8/ga  
additional commitment 额外承担 l`uMtv/Wp  
additional commitment vote 额外承担拨款 yo(MJ^=d  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 X|&H2y|*7  
additional dependent parent allowance 供养父母额外免税额 $xK\$kw\  
additional provision 额外拨款 "ZPgl 8  
additional stamp duty 附加印花税 0FLCN!i1  
additional tax 补加税罚款；补加税款 "?kDR1=7A  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 w`D$W&3>  
adjudged bankrupt 被裁定破产 r)Vpt fg;  
adjudicated bankrupt 裁定破产人 |KZX_4   
adjudication fee 裁定费；评定印花税额手续费；评估契据费 +SE\c  
adjudication of bankruptcy 裁定破产；宣告破产 @.c[z D  
adjudication of insolvency 裁定无力偿还债务 ?JTTl;  
adjusted actual 经调整的实数；调整后的实数 mkfDDl2 GP  
adjusted current assets 经调整的流动资产；调整后的流动资产 FS=LpvOG)  
adjusted figure 经调整的数字；调整后的数额 1k^$:'  
adjusted liabilities 经调整的负债；调整后的负债 F|VKrH.  
adjusted loss 经调整的亏损；调整后的亏损 ?|pP&8r  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 jE=m4
_Ntn  
adjusted profit 经调整的利润；调整后的利润 BsL+9lNue  
adjusted surplus 经调整的盈余额；调整后的盈余额 R4T@ ]l&W  
adjusted value 经调整的价值；调整后的价值 bg/=P>2  
adjustment 调整；修订；理算〔保险〕 P{BW^kAdH  
adjustment centre 调剂中心 D?UURURf  
adjustment lag 调整过程的时间差距；调整时差 W /*?y&  
adjustment mechanism 调整机制 2(x| %  
adjustment of loss 亏损调整 sCP|d`'  
adjustment process 调整过程；调整程序 c##tP*(  
adjustment range 调整幅度 `.dwG3R  
administered exchange rate 受管制汇率 Ujlbcv6+  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 9HPmJ`b  
administration expenses 行政费用 "q1S.3V;  
administration fee 手续费；行政费 @t@B
(1T  
administration in bankruptcy 破产管理 P;K LN9/4  
administration order 遗产管理令 CrSBN~  
administrator 管理人；遗产管理人 N-t"CBTO  
administrator of the estate 遗产管理人 N=7iQ@{1   
admission of debt 债项承认书 sdiWQv  
admission of proof 接纳债权证明 _sZ&=-FR  
advance 放贷款项；垫付款项；预支款项；预付款项 w\UAKN60  
advance account 暂支帐目；预付款帐户 =,C]d~  
advance compensation 预付补偿金 ` AD}6O+x  
advance from shareholder 股东垫款 edCVIY'1  
advance pending reimbursement 预支以待日后付还 %IE;'aa }  
advanced economy 先进经济体系 B2*7H  
advancement 预付；预付财产 Ke3~o
"IQ  
advances warrant 垫款令 s$,G5Feub  
advancing 贷出 PIXqd,  
adverse balance 逆差 "FhC"}N  
adverse exchange 逆汇 k}I65 ^l#  
advertisement addressed to shareholders 在报章刊登的致股东通告 nP<u.{q L  
advice for collection 托收通知书 <L11s%5-  
advice of drawing 提款通知书；汇票通知书 /hmDe
Po}  
advice of payment 付款通知 ~-y&C%  
Advisory Committee [Securities and Futures Commission] {0np  
谘询委员会〔证券及期货事务监察委员会〕 |(2#KMEWa  
Advisory Committee on Diversification 经济多元化谘询委员会 b:r8r}49  
affidavit 誓章；遗产申报誓章 e@;'#t  
affidavit of no receipt 述明无收款的誓章 xf8[&
?  
affiliate 联号；联营公司；附属公司 $E[M[1j  
affiliated company 附属公司；联号；联营公司 AWPgrv/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 S8+l!$7  
affordability 负担能力 ya5HAs  
African Development Bank [AfDB] 非洲开发银行 if*~cPnN  
after-acquired property 事后取得的财产 aMxj{*v7  
after-hours dealing 市后交易 ~l?c.CSd  
after-tax profit 税后盈利；税后利润；税后溢利 N$v_z>6Z  
agency agreement 代理协议 &<_q00F  
agency expenses 代理机构的开支 :Ny[?jtc  
agency fee 代理费 LFqY2,#i  
Agency Law 《代理法》 K"|~D0Qgo  
agent 代理人；承销人 #_`p 0wY  
agent of company 公司代理人 
^$C&{%  
agent's fee 代理人费；经纪费 :VWN/m  
aggregate 总计；总数；总体数字 MK@rx6<9  
aggregate amount 总款额；总额 j
JNl{nyq  
aggregate assets and liabilities 总体资产与负债 3TLym&  
aggregate at constant price 按固定价格计算的总体数字 J]zhwM  
aggregate demand 总需求 @o*~\E<T  
aggregate gross position 总持仓量 M(:bM1AD`u  
aggregate limit 总限额 9Iq<*\V 4  
aggregate of salaries tax 合计薪俸税 +'iqGg-  
aggregate performance 总体表现；总体业绩 $aB`A$'hK  
aggregate supply 总体供应 oM^vJ3  
aggregate surplus 总盈余 Q4*{+$A  
aggregate total 整体总额 &/2+'wCp5  
aggregate value 总值；合计价值 "L`BuAB  
aggregated basis 合计基准 {O).!  
aggregated net chargeable income 合计应课税入息实额 2L[!~h2  
aggregation 合并计算；合计；总和 0VNpd~G$  
aggregation of incomes of husband and wife 夫妇入息合并计算 ?u;m ],w!  
aggregation of property 财产的总和 n[r1h=?j3  
agio 差价；贴水 ujN~l_4  
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》 {dP6fr1z  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment $)c[FR~a  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 MxI*ml8z?  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 5Ma."?rW   
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 (3X
s  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [{R>'~  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Z]WX 7d  
agreement for a settlement 授产协议 __s'/6u  
agreement for assignment 转让协议
|,S]EHIy  
agreement for sale 售卖协议；买卖协议 nUVk;0at  
agreement for sale and purchase 买卖协议 w-$iKtb.  
agreement for the payment of interest 支付利息协议 >?)_, KL  
agreement for the repayment of money 还款协议 YU`k^a7%  
agreement of reinsurance 再保险协议 ePl+ M  
Agricultural Bank of China 中国农业银行 k h*WpX  
air passenger departure tax 飞机乘客离境税 e-UWbn'~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕  )*6  
airport tax 机场税 #H4<8B  
alcohol duty 酒精税 a5O$he  
alienation 让与；让渡；转让 0H.bRk/P+  
alimony 生活费；赡养费 kka{u[ruA  
All Ordinaries Index [AOI] 所有普通股指数 $;}@2U   
all risks 全险；综合险 M #0v# {o  
All Sales Record for Stock Market 《股票市场成交报告》 {06ClI  
Allied Capital Resources Limited 新联财务有限公司 8.^`~ta  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 N?#L{Yt  
allocation letter 拨款信件 Zn40NKYc  
allocation of fund 分配款项；预留款项 t2.jg?`k
 
allocation of profit 利润分配；溢利分配 E BoC,{R#  
allocation warrant 拨款令 mA%}ijR6y  
allotment 分配；配股 ,'t&L]  
allotment notice 股份配售通知；配股通知 [McHl1a  
allotment of shares 股份分配 t5S|0/f  
allowable 可获宽免；免税的
$s]&92  
allowable business loss 可扣除的营业亏损 \*BRFUAc  
allowable expenses 可扣税的支出 I(3~BOUn_  
allowance 免税额；津贴；备抵；准备金 PY4a3dp U  
allowance for debts 债项的免税额 {iq^CHAVK  
allowance for depreciation by wear and tear 耗损折旧免税额 1:M'|uc  
allowance for funeral expenses 殡殓费的免税额 pFiE2V_aS  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `s\[X-j]  
allowance for repairs and outgoings 修葺及支出方面的免税额 i$}G[v<4  
allowance to debtor 给债务人的津贴 EbVC4uY  
alteration of capital 资本更改 nGK=Nf.5  
alternate trustee 候补受托人 QhAYCw2  
amalgamation 合并 oa5L5Zr,A  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [AFGh L+t3  
ambit of charges 征税范围；收费范围 +XX5;;IC  
amended valuation 经修订的估值 BILZ XMf  
American Commodities Exchange 美国商品交易所 Yt:%)&50}-  
American Express Bank Limited 美国运通银行  r3OtQ  
American Stock Exchange 美国证券交易所 ;9fW
xH  
amortization 摊销 EV* |\ te  
amount due from banks 存放银行同业的款项 Xs"d+dc  
amount due from banks abroad 存放海外银行同业的款项 tQyQ+
1  
amount due from holding companies 控股公司欠款 X|g5tnsj`  
amount due from local banks 存放本港银行同业的款项 e.(d?/!F_  
amount due to banks 银行同业的存款 ygm6(+  
amount due to banks abroad 海外银行同业的存款 n}1hmAhZ  
amount due to holding companies 控股公司存款 %iYro8g!,  
amount due to local banks 本港银行同业的存款 +!`$(  
amount due to outport banks 外埠银行同业的存款 &gC)%*I4  
amount for note issue 发行纸币的款额
k%sA+=  
amount of bond 担保契据的款额 <&B]p  
amount of consideration 代价款额 A,4} $-7  
amount of contribution 供款数额 =z<sx2#*  
amount of indebtedness 负债款额 MIZ!+[At  
amount of principal of the loan 贷款本金额 [xGL0Z%)t  
amount of rates chargeable 应征差饷数额 e$Y7V  
amount of share capital 股本额 RLLL=?W@  
amount of sums assured 承保款额 tBwPB#:W  
amount of variation 变动幅度 DAtAc(05)  
amount of vote 拨款数额 |pU>^  
amount payable 应付款额 p&`I#
6{  
amount receivable 应收款额 ZD$I-33W  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 BtJF1#f  
analysis 分析 ~"wnlG-:  
ancillary risk 附属风险 [{T/2IGq  
annual account 周年帐目；周年帐目报表；年度决算；年结 }095U(@  
annual accounting date 年结日期 =KnHa.%  
annual allowance 每年免税额；年积金；年度津贴；年津 Q'ib7R;V,  
annual balance 年度余额 Zw/??Tq b  
annual disposable income 每年可动用收入 {+kWK;1  
annual estimates 周年预算 L+lye Ir'  
annual fee 年费 @Y(7n/*  
annual general meeting 周年大会 _jxysFl=  
annual growth rate 年增率；每年增长率 sv "GX<+  
annual long-term supplement 长期个案每年补助金 g&ba]?[A  
annual pensionable emolument 可供计算退休金的年薪 9NU-1vd~  
annual report 年报 RJN LcIm  
Annual Report on the Consumer Price Index 《消费物价指数年报》  Spo[JQ%6  
annual return 周年报表；周年申报表；每年报税表格 CJ#Yu3}  
Annual Return Rules 《周年报表规则》 chE}`I?  
annual review of consumer prices 每年消费物价回顾 P;&U3i  
annual roll-forward basis 逐年延展方式 91T[@p  
annual salary 年薪 F:0 E- z'  
annual statement 年度报表；年度决算表 (~b0-3s  
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 9N) Ea:N  
annuitant 年金受益人 C8:y+pH_U;  
annuity 年金 :4"b(L  
annuity contract 年金合约  M[R'  
annuity on human life 人寿年金 1JI7P?\B  
antecedent debt 先前的债项 WS@8Z0@RD  
ante-dated cheque 倒填日期支票 *iPBpEWC  
anticipated expenditure 预期开支 d+8|aS<A  
anticipated net profit 预期纯利 [t5Dd  
anticipated revenue 预期收入 )hK;27m4  
anti-inflation measure 反通货膨胀措施 UC00zW<Z@"  
anti-inflationary stance 反通货膨胀立场 3+M+5  
apparent deficit 表面赤字 f-}_  
apparent financial solvency 表面偿债能力 >Y:veEa6v6  
apparent partner 表面合伙人 aprgThoD  
application for personal assessment 个人入息课税申请书 @XKVdtG  
application of fund 资金应用 3);Wgh6  
application to release as liquidator and to destruct the books of accounts and documents Ftu
d6  
申请免除清盘人职务及毁灭帐簿与文件 'sI @es  
appointed actuary 委任精算师 f_QZql
 
appointed auditor 委任核数师；委任审计师 HNfd[#gV  
appointed trustee 委任的受托人 J'lqHf$T  
appointer 委任人 )f%Q7  
apportioned pro rata 按比例分摊 S8]YS@@D   
apportionment 分配；分摊 Y3'dV)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 oYeFOw`  
apportionment formula 分摊方程式 2-"`%rE  
apportionment of estate duty 遗产税的分摊 MPsm)jq
X  
appraisal 估价；评估 9v}vCg  
appreciable growth 可观增长 fEyc3K'5V  
appreciable impact 显着影响 ^"$~&\+x5  
appreciable increase 可观增长 x&FBh!5H  
appreciation 增值；升值 <L3ig%#B  
appreciation against other currencies 相对其他货币升值 1|3vwgRhs  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Mgu=cm)  
appreciation tax 增值税 |c,'0V,"cH  
appropriation 拨款；拨用；拨付 E0Kt4%b  
appropriation account 拨款帐目 _eaK:EW  
Appropriation Bill 拨款法案 ]=]`Mnuxb  
appropriation-in-aid system 补助拨款办法 `SYq/6$VEH  
approved assets 核准资产 9z?B@;lMc  
approved basket stock 认可一篮子证券 I{u+=0^Y  
approved budget 核准预算 o7:"Sl2AD  
approved charitable donation 认可慈善捐款 ~T'$gl  
approved charitable institution 认可慈善机构 ')E4N+h/  
approved currency 核准货币；认可货币 Z3A"GWY  
approved estimates 核准预算 1swqs7rR|  
approved estimates of expenditure 核准开支预算 (R{z3[/u&  
approved overseas insurer 核准海外保险人 Xm.["&  
approved overseas trust company 核准海外信托公司 I;?np  
approved pooled investment fund 核准汇集投资基金 mC`U"
rlK~  
approved provident fund scheme 认可公积金计划 9 J~KM=p  
approved provision 核准拨款 x[YW 3nF  
approved redeemable share 核准可赎回股份 4p`z%U~=u  
approved regional stock 认可地区性证券 t-J\j"~%+  
approved retirement scheme 认可退休金计划 ]B
-3Lh  
approved subordinated loan 核准附属贷款 \MmKz^tO  
arbitrage 套戥；套汇；套利 p!cNn7{;  
arbitrageur 套戥者；套汇者 st(Y{Gs  
arbitrary amount 临时款项 to'O;f">n  
arrangement 措施；安排；协定 D?? \H\  
arrears 欠款 CK} _xq2b  
arrears of pay 欠付薪酬 C;rK16cn  
arrears of revenue 逾期未收税款；逾期未收的帐项 Csx??T_>r  
articles of association 组织章程；组织细则；组织章程细则 d0 yZ9-t  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [~IFg~*,  
ascertainment of profit 确定利润 .^?Z3iA",  
"Asia Clear" “亚洲结算系统” 1`Ek
N0iZ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 fmk
(}  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Tn\59 (  
Asian Development Fund [ADF] 亚洲发展基金 zB)wYKwZ  
Asian dollar bond 亚洲美元债券 N< 7  
Asian dollar market 亚洲美元市场 ::G0v  
Asian dollar rate 亚洲美元利率 7 [?]DyOf  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 >`.$Tyw  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 2lBfc  
asked price 沽盘；喊价；索价；卖方报价 \>|:URnD  
assessable income 应评税入息 Ezw<  
assessable loss 应评税亏损 Zk 9i}H  
assessable profit 应评税利润 x?-kt.M  
assessable value 应评税值 .&c!k1kH  
assessed profit 估定利润 DP7B X^e  
assessed value 经评估价值 Pt%Ey
FG  
assessment 评税；评定；估价；评税单 BYsQu.N  
assessment number 评税编号；估价编号 6SmawPPP  
assessment of additional tax 补加税评税 yDBMm^  
assessment of performance 业绩评估；实绩评价 WEB enGQ  
Assessor 评税主任 CjlA"_!%E  
asset price bubbles 资产价格泡沫 ao)8ie
 
asset-backed securities 具资产保证的证券 E@^mlUf  
assets accretion 资产增值 /7XV
r"R  
assets and liabilities 资产与负债 PsoW:t  
assets betterment statement 资产递增表；资产改进表 Z <vTr6?
 
assets lending 实物放款；有抵押贷款 3gU*,K7  
assets of the company passing on the death 死者去世时转移的公司资产 R//S(eU68\  
assets pledged as security for liabilities 用作负债抵押的资产 &dI;o$t  
assets portfolio 资产投资组合 Y^J/jA0\B  
assets price 资产价格 q#!c6lG  
assets quality 资产质素 B"fKv0  
assets realization 资产变现 u}IQ)Ma  
assets refinancing arrangement 资产再集资安排 5QJ
FNE  
assets securitization 资产证券化 BpZ17"\z  
assets situated outside Hong Kong 在香港以外地方的资产 @k,}>Tk  
assets stripping 削减资产；拆卖资产 A**PGy.Ni  
assets value 资产值 I=Xj;\b  
assignee 承让人 @)p?!3{"  
assignment 转让；转让书；转让契 O_/|Wx  
assignment of interest 权益转让 ~l>2NY  
assignment of letters patent and trade mark 专利证书及商标转让 ,*'aH z  
assignment of property 物业转让；物业转让书 #`{L_n
$c  
assignment right 转让权 j+>&~
  
assignor 转让人 ?;)F_aHp  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 .</.(7  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 23WlUM  
associate member 附属会员 b&Go'C{p  
associated body corporate 相联法人团体 (J/!9NS:  
associated company 相联公司；联属公司 9$:+5f,%a  
associated corporation 相联法团 Z:s:NvFX  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] WL/9r *jW  
公认会计师公会〔英国〕 B(|dT66K  
Association of Futures Exchange Brokers 香港期货经纪协会 hO}nc$S  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 nvnJVkL9s  
association of underwriters 承保人组织 ?e+$?8l[3  
assumption of control 接管 n"c3C)  
assurance 担保；保险；转易；转易书 &26H  
assurance of interest 权益的转易 I &I q  
at 19XX price 按一九ＸＸ年价格计算 fE/|U|5L[  
at a discount 按赔价计算；按贴水价格计算；打折扣 `SSUQ#@  
at a premium 按溢价计算；按升水价格计算 sz+Uq]Mn  
at call 通知付款；按通知 X-=J7G`\h#  
at constant market price 按固定市价计算 @s/0 .7  
at constant price 按固定价格计算 Q.Ljz Z  
at cost 按成本计算 gR:21*&cz  
at current market price 按当时市价计算；按现时市价计算 esVZ2_eL  
at current price 按当时价格计算；按现时价格计算 f.SmCgG  
at factor cost 按要素成本计算；按生产要素成本计算 fKZgAISF  
at money-of-the-day price 按付款当日价格计算 Kp_^ 2V?  
at or better 按指定或较佳价位〔买卖指令〕 fnm:Wa|,%|  
at par 按面值计算；平价 xg2 
&  
at sight 见票即付 M,b^W:('4  
at the close 按收市盘 ,HM~Zs  
at the opening 按开市盘 gELb(Y\ak  
attestation 见证；见证条款 <"XDIvpc%L  
at-the-money option 平价期权 |]9Z#lv+I  
attorney 受权人；受托代表人 wk"zpI7L  
attornment 新拥有人承认书 "G`8>1tO_  
attributable profit 可归属利润 Z w&_Wt
 
attributable share value 可归属股份价值 _{5t/^w&!  
Auckland Stock Exchange 奥克兰证券交易所 15^5yRXC  
auction 拍卖 CAD:ifV  
auctioneer 拍卖商 h*GU7<F:a  
audit 审计；核数 Z'I0e9Jw  
Audit Commission 审计署 !p~K;p,  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] L7lRh=D  
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〕 E[RLBO[*n  
audit review 帐目审查 T>;Kq;(9  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 .wfN.Z  
audited account 审计帐目；经审计的帐目 Z*r
A~`@K6  
audited annual account 经审计的周年帐目 Ut xe  
audited balance sheet 经审计的资产负债表 K2GcU_*t  
auditor 核数师；核数主任；审计师 NJglONO  
auditor's certificate 核数师证明书；审计师证明书 h8MkfHH7{  
auditor's report 核数师报告；审计师报告 ]XH}G9X^  
Aussie bond 澳元债券 JrdH6Zg  
austerity budget 紧缩预算 ].eY]o}=  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 )tV^)n[w  
Australia All Ordinaries Index 澳洲所有普通股票指数 br9`77J8  
Australian Dollar [AUD] 澳元 aab?hR  
Australian Options Market 澳大利亚期权市场 HKdR?HM1  
Australian Securities Commission 澳洲证券事务监察委员会 !bHM:!6^  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 a~-^$Fzgy  
Australian Stock Exchange 澳大利亚证券交易所 S3k>34_%9  
Austrian Schilling [ATS] 奥地利先令 hsUP5_  
authentication 认证；鉴证 E0i_sB~T  
authority to purchase 委托购买证；委购书 ;|Ja|@82  
authorization 认可；核准；授权；授权书 zjrr*iw  
authorization by direction 指示授权 9#;UQ.qA  
authorization by instruction 指令授权 -^JGa{9*  
authorization by warrant 令状授权 *I}_
B\kY  
authorization of unit trust 单位信托的认可 D@ji1$K  
authorized agent 指定代理人 iY2%_b!5  
authorized capital 法定资本 z4nVsgQ$  
authorized clerk 出市员 A<&:-Zz  
authorized dealer 认可交易商 0+\~^  
authorized financial institution 认可财务机构 ^8V cm*  
authorized fund 认可基金 !I? J^0T  
authorized fund house 获授权的基金公司；认可基金公司 Qp?n0WXZ  
authorized institution 认可机构 dIo|i,-  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ,Wp0,>!  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 L^`oJ9k!  
authorized insurer 获授权保险人；获认可承保人 995^[c1o6  
authorized investment 特准投资项目 2rw<]Ce  
authorized person 获授权人 "F+Wo&  
authorized representative 获授权代表 S %"7`xl  
authorized share capital 法定股本 )pVxp]EI  
automated quotation system 自动报价系统 _]=`F l  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] n]B)\D+V^  
自动交易系统〔香港期货交易所有限公司〕 sv^;nOAc  
automatic adjustment mechanism 自动调整机制 3\,TI`^C  
automatic adjustment system 自动调整系统 8<g_JW[%  
Automatic Clearing House 自动票据交换所 iDO~G($C  
automatic exchange rates accumulation system 自动化汇率累集系统 "*@iXJxv5  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?nFT51t/4  
automatic teller machine [ATM] 自动柜员机 XU0"f!23x  
autopay 自动转帐 ;D/'7f7.}  
available assets 可用资产 t3/!esay  
available fiscal reserve 现存财政储备 omV.Qb'NS  
available profit 可用利润 Dz&4za+{  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 b)u9#%Q  
average 平均；平均数；海损 ``kKi3TWJ  
average basic salary 平均基本薪金 r)mm8MI!Z  
average consumer expenditure 平均消费开支；一般消费开支 )N-+,Ms  
average cost 平均成本 q\[31$i$  
average cost of land production 增辟土地平均成本 @ %z5]w  
average daily turnover 平均每日成交额 l1odkNf|  
average daily wage rate 平均每日工资率 rr4yJ;qpeP  
average expenditure pattern 平均开支模式 p Nu13o~  
average growth rate 平均增长率 -}UCdaQ3  
average net fixed assets 固定资产平均净值 0zpP$q$  
average of relatives 相对价格平均数 ,Z%!38gGsu  
average price 平均价格 gzDb~UEoF  
average propensity to consume 平均消费倾向；一般消费倾向 9wKz p  
average propensity to save 平均储蓄倾向；一般储蓄倾向 _<.R\rX&  
average rate 平均率 q<JI!n1O  
average revenue 平均收入；平均收益 y|KDh'Y  
average stock 平均库存；平均存货 ej<z]{`05  
average yearly rent 平均年租 Smk]G))o{  
avoidance of double taxation 避免双重课税 :;"3k64  
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 l!iB -?'u  
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