一些有用的会计术语(也不知道发的地方对不对)A

A: HyZVr2  
A share Ａ股；甲类股份 &oon'q5;  
abatement of tax 减税；减扣免税额 T@%;0Ro~  
ABN AMRO Bank N.V. 荷兰银行 R;0W+!fE  
above-the-line expenditure 线上项目支出；经常预算支出 ZMdM_i?  
above-the-line receipt 线上项目收入；经常预算收入 9`)w@-~~  
ABSA Asia Limited 南非联合亚洲有限公司 b*btkaVue  
absolute change 绝对数值变更 fO[Rf_  
absolute expenditure 实际开支 Cf.pTYSl  
absolute guideline figure 绝对准则数字 l*F!~J3  
absolute interest 绝对权益 = 4
BLc  
absolute order of discharge 绝对破产解除令 73&]En  
absolute profit margin 绝对利润幅度 6V.awg,  
absolute value 实值；绝对值
8#X?k/mzU  
absolutely vested interest 绝对既得权益 l81&[  
absorbed cost 已吸收成本；已分摊成本 2$o2.$i81  
absorption 吸收；分摊；合并 1zh$IYrd  
absorption rate 吸收率；摊配率；分摊率 4w;rl(s  
ACB Finance Limited 亚洲商业财务有限公司 B rez&3[  
acceptable form of reciprocity 合理的互惠条件 cmwzKu%  
acceptable rate 适当利率；适当汇率 ?2JS&i  
acceptance agreement 承兑协议 3g?MEM~  
acceptance for honour 参加承兑 2neF<H?^o  
acceptor 承兑人；接受人；受票人 >P<k[vF  
acceptor for honour 参加承兑人 Ymwx(Pm  
accident insurance 意外保险 Sf+(1_^`t  
Accident Insurance Association of Hong Kong 香港意外保险公会 I>A^5nk  
accident insurance scheme 意外保险计划 bs<WH`P  
accident year basis 意外年度基准 =XZF.ur  
accommodation 通融；贷款 R=][>\7]}  
accommodation bill 通融票据；空头票据 ;FV~q{  
accommodation party 汇票代发人 !L&=?CX  
account balance 帐户余额；帐户结余 -_y~rx >  
account book 帐簿 t!J";l  
account collected in advance 预收款项 Uq9,(tV`6g  
account current book 往来帐簿 8L]gQ g  
account of after-acquired property 事后取得的财产报告 {B'Gm]4  
account of defaulter 拖欠帐目 "7Toc4  
account payable 应付帐款 ^q4l4)8jX  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 :J=+;I(UI  
account receivable 应收帐款 F'V+2,.  
account receivable report 应收帐款报表 c7FfI"7HR  
account statement 结单；帐单；会计财务报表 #Pb7EL#c  
account title 帐户名称；会计科目 a}5vY  
accountant's report 会计师报告 O0K@M  
Accountant's Report Rules 会计师报告规则 H]%mP|  
accounting and auditing procedure 会计与审计程序；会计与核数程序 4f@havFIJ  
Accounting Arrangements 《会计安排》
J]n7| L  
accounting basis 会计基础 u\Nw:Uu i  
accounting by Official Receiver 破产管理署署长呈交的帐目 gt2>nTJz.Z  
Accounting Circular 《会计通告》 eEZ|nEU  
accounting class 会计类别 "Cb.cO$i;  
accounting date 记帐日期；会计结算日期 qB+:#Yrx/  
accounting for money 款项核算 ~ERRp3Ee?  
Accounting Officer 会计主任 m~= ]^e  
accounting period 会计报告期；会计期 cc2d/<:  
accounting policy 会计政策；会计方针 ?`vM#)  
accounting practice 会计惯例 t7U,AQ=;P5  
accounting principle 会计准则 4=?Ok":8  
accounting record 会计记录 >K_$[qP3  
accounting report 会计报告 /o<}]]YBF  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ev$-PX  
Accounting Society of China 中国会计学会 ;[WSf{k  
accounting statement 会计报表 |1_
$! p  
accounting system 会计制度；会计系统 w*&n(zJF>  
accounting transaction 会计事项；帐务交易 'T&=$9g7  
accounting treatment 会计处理 ? e9XVQ*  
accounting year 会计年度 +WV_`Rx#  
accretion 增值；添加 e5WdK  
accrual 应计项目；应累算数目 >6.[i@RmWU  
accrual basis 应计制；权责发生制 Xa?6#
  
accrual basis accounting 应计制会计；权责发生制会计 )+jK0E1  
accrue 应累算；应计 ;qMnO_E  
accrued benefit 应累算利益 eI/\I:G{f  
accrued charges 应计费用 Rk437vQD,  
accrued cumulative preference share dividend 应累算的累积优先股股息 2;Y@3d:z  
accrued expenses 应累算费用 [B2>*UPl  
accrued interest payable 应付利息；应计未付利息 ;qT!fuN;  
accrued interest receivable 应收利息；应计未收利息 (!XYH@Mz<w  
accrued right 累算权益 JR? )SGB  
accruing profit 应累算的利润 i(&6ys5  
accumulated fiscal reserve 累积财政储备 'y+bx?3Z  
accumulated profit 累积利润；滚存溢利 p5twL  
accumulated reserve 累积储备 NE=#5?6%g7  
accumulation of surplus income 累积收益盈余 _Cv[`e.  
acquired assets 既得资产 *uI hxMX  
acquisition 收购；购置；取得 K-"HcH
uF  
acquisition cost 购置成本 3zA8pI w  
acquisition expenses 购置费用 a.Rp#}f  
acquisition of 100% interest 收购全部股权 1,%#O;ya  
acquisition of control 取得控制权 rHC+nou  
acquisition of fixed assets 购置固定资产 RF,=bOr19  
acquisition of shell “买壳” Mu_mm/U_  
acquisition price 收购价 N:PA/V^z  
act of God 天灾 V:0uy>  
acting partner 执事合伙人 JEm?26n X  
active market 买卖活跃的市场；交投畅旺的市场；旺市 wH(vX<W-E  
active partner 积极参与的合伙人 :N+#4rtgUY  
active trading 交投活跃 5KC\1pei  
actual circulation 实际流通 $8X tI  
actual cost 实际成本 Dvq*XI5  
actual expenditure 实际开支；实际支出 gT5Ji~xI  
actual income 实际入息；实际收入；实际收益 TQ
5MKqR$  
actual market 现货市场 JucxhjV#,  
actual price 现货价；实际价格 !q=Q~ea  
actual profit 实际利润 P$(iB.&  
actual quotation 实盘；实际价位；实际报价 [c KI
0  
actual year basis 按实际年度计算 f>wW}-  
actuals 实货 Il&"=LooZ  
actuarial investigation 精算调查 5uD#=/oV  
actuarial principle 精算原则 jnU*l\,  
actuarial report 精算师报告 ?*
z(1!  
Actuarial Society of Hong Kong 香港精算学会 02J6Pn3  
actuarial valuation 精算师估值 .J1Hg  
actuary 精算师 0ez i?Um  
ad referendum agreement 暂定协议；有待覆核的协定 _ \v@9Q\  
ad valorem duty 从价税；按值征税 y-)+I<M  
ad valorem duty system 从价税制 a'>$88tl  
ad valorem fee 从价费 +EiUAs~H  
ad valorem tariff 从价关税 :,}:c%-^"  
additional allowance 额外免税额 nuQLq^e  
additional amount for unexpired risk 未过期风险的额外款额 _#^A:a^e8  
additional assessable profit 补加应评税利润  'QekQ];  
additional assessment 补加评税 k^dCX+  
additional commitment 额外承担 ?{.b9`  
additional commitment vote 额外承担拨款 8x^H<y=O  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \@PUljU]  
additional dependent parent allowance 供养父母额外免税额 }eDX8b8emA  
additional provision 额外拨款 _OknP2E  
additional stamp duty 附加印花税 Z:B Y*#B  
additional tax 补加税罚款；补加税款 c&Su d, &  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 T`w};]z^d2  
adjudged bankrupt 被裁定破产 *09
\\ G  
adjudicated bankrupt 裁定破产人 8O.:3%D~ t  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 21/a3Mlx#  
adjudication of bankruptcy 裁定破产；宣告破产 '+q'H  
adjudication of insolvency 裁定无力偿还债务 sw qky5_K  
adjusted actual 经调整的实数；调整后的实数 ;@ll  
adjusted current assets 经调整的流动资产；调整后的流动资产 m)[wZP*e  
adjusted figure 经调整的数字；调整后的数额 M#lVPXS  
adjusted liabilities 经调整的负债；调整后的负债 5rHnU<H@y  
adjusted loss 经调整的亏损；调整后的亏损 s=y9!rr  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Eip~~2  
adjusted profit 经调整的利润；调整后的利润 sNk>0 X[  
adjusted surplus 经调整的盈余额；调整后的盈余额 \")YKN=W  
adjusted value 经调整的价值；调整后的价值 9h,yb4jPP  
adjustment 调整；修订；理算〔保险〕 v4k=NH+w  
adjustment centre 调剂中心 ;aRWJG  
adjustment lag 调整过程的时间差距；调整时差 [[66[;  
adjustment mechanism 调整机制 c9g\7L,Z  
adjustment of loss 亏损调整 MBY
D,v&  
adjustment process 调整过程；调整程序 xU\:Vid+A  
adjustment range 调整幅度 1O3<%T#LOZ  
administered exchange rate 受管制汇率 ?D )qgH  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 1TxhEXB  
administration expenses 行政费用 [vjkU7;7A  
administration fee 手续费；行政费 >gi{x|/  
administration in bankruptcy 破产管理 sei!9+bZr  
administration order 遗产管理令 bU4+PA@$  
administrator 管理人；遗产管理人 "$:y03V  
administrator of the estate 遗产管理人 /?dQUu^z  
admission of debt 债项承认书 ^%*{:0'
 
admission of proof 接纳债权证明 73sAZa|  
advance 放贷款项；垫付款项；预支款项；预付款项 #:\+7mCF  
advance account 暂支帐目；预付款帐户 J*lYH]s  
advance compensation 预付补偿金 .IAHy)li"  
advance from shareholder 股东垫款 LWb}) #E  
advance pending reimbursement 预支以待日后付还 IwgAA)H  
advanced economy 先进经济体系 milK3+N  
advancement 预付；预付财产 |C2.Zay  
advances warrant 垫款令 CIik@O*  
advancing 贷出 tv=FFfQ  
adverse balance 逆差 E?q'|f  
adverse exchange 逆汇 f s"V'E2a  
advertisement addressed to shareholders 在报章刊登的致股东通告 p_40V%y^  
advice for collection 托收通知书 @%@^5  
advice of drawing 提款通知书；汇票通知书 %{VI-CQ  
advice of payment 付款通知 {8bY7NH|  
Advisory Committee [Securities and Futures Commission] Bzy=@]`  
谘询委员会〔证券及期货事务监察委员会〕 HG3>RcB  
Advisory Committee on Diversification 经济多元化谘询委员会 qP^0($  
affidavit 誓章；遗产申报誓章 by y
1MgQd  
affidavit of no receipt 述明无收款的誓章 sImxa`kb  
affiliate 联号；联营公司；附属公司 _467~5JkU  
affiliated company 附属公司；联号；联营公司 A[$wxdc  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 \=G Xe.}4d  
affordability 负担能力 ~z1KD)^   
African Development Bank [AfDB] 非洲开发银行 U/&qV"Ih  
after-acquired property 事后取得的财产 Boj{+rE0  
after-hours dealing 市后交易 owY_cDzrH  
after-tax profit 税后盈利；税后利润；税后溢利 cSs
/XJZ  
agency agreement 代理协议 0!'M#'m  
agency expenses 代理机构的开支 7/OOq=z  
agency fee 代理费 o(SJuZC/U  
Agency Law 《代理法》 Z-p^3t'{  
agent 代理人；承销人 &lfF!   
agent of company 公司代理人 Pymh^i  
agent's fee 代理人费；经纪费
l'{goyf  
aggregate 总计；总数；总体数字 Y)5uK:)^  
aggregate amount 总款额；总额
nPIR1Z  
aggregate assets and liabilities 总体资产与负债 3^-)gK  
aggregate at constant price 按固定价格计算的总体数字
e"H+sM26-  
aggregate demand 总需求
{)[g  
aggregate gross position 总持仓量 Di1G  
aggregate limit 总限额 vls> 6h  
aggregate of salaries tax 合计薪俸税 z` ?xS  
aggregate performance 总体表现；总体业绩 Rw=E_q{  
aggregate supply 总体供应 ,G/X"t ~  
aggregate surplus 总盈余 'nDT.i  
aggregate total 整体总额 I/-w65J]  
aggregate value 总值；合计价值 +#db_k  
aggregated basis 合计基准 z`:^e1vG  
aggregated net chargeable income 合计应课税入息实额 4aGpKvW  
aggregation 合并计算；合计；总和 rHdP4:n  
aggregation of incomes of husband and wife 夫妇入息合并计算 W
I4_4  
aggregation of property 财产的总和 |Gs-9+'y  
agio 差价；贴水 2?nyPqT3AM  
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》 {}C7VS1  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment -Jrc'e4K  
《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》 yrYaKh  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ,v5>sL  
《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》 ,H(vD,54g  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ?&nz  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 i@j ?<  
agreement for a settlement 授产协议 <:7e4#  
agreement for assignment 转让协议 )ZU#19vr7  
agreement for sale 售卖协议；买卖协议 lz0]p  
agreement for sale and purchase 买卖协议 KIY_EE$?  
agreement for the payment of interest 支付利息协议 cWy0N  
agreement for the repayment of money 还款协议 43Uy<%yb>}  
agreement of reinsurance 再保险协议 xENA:j?kF  
Agricultural Bank of China 中国农业银行 44{:UhJkx  
air passenger departure tax 飞机乘客离境税 s ;Nu2aOp7  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 XUNgt(OGR'  
airport tax 机场税 & ~G  
alcohol duty 酒精税 <4HuV.K  
alienation 让与；让渡；转让 3:Egqw  
alimony 生活费；赡养费 $/#)  
All Ordinaries Index [AOI] 所有普通股指数 128 rly  
all risks 全险；综合险 m/B9)JzY  
All Sales Record for Stock Market 《股票市场成交报告》 ZS>/ 5  
Allied Capital Resources Limited 新联财务有限公司 I%*Zj,>  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 A_ z:^9  
allocation letter 拨款信件 %a^!~qV  
allocation of fund 分配款项；预留款项 P3FpU<OBwp  
allocation of profit 利润分配；溢利分配 2m}]z.w#  
allocation warrant 拨款令 2xBGs9_Y  
allotment 分配；配股 JJOs L!@  
allotment notice 股份配售通知；配股通知 2-2LmxLG  
allotment of shares 股份分配 ^n5QKHD  
allowable 可获宽免；免税的 vjWgR9 4/{  
allowable business loss 可扣除的营业亏损 g8@HAV^H  
allowable expenses 可扣税的支出 )tg*dE  
allowance 免税额；津贴；备抵；准备金 WW@"75t  
allowance for debts 债项的免税额 N5]68Fu'({  
allowance for depreciation by wear and tear 耗损折旧免税额 `fVA.
%  
allowance for funeral expenses 殡殓费的免税额 (P]^5D  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 BeCr){,3  
allowance for repairs and outgoings 修葺及支出方面的免税额  ]= D  
allowance to debtor 给债务人的津贴 8k% :w0H  
alteration of capital 资本更改 ^w}Ib']X  
alternate trustee 候补受托人 1fp&"K:yR  
amalgamation 合并 a'fb0fz  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *hgsS~  
ambit of charges 征税范围；收费范围 n{* [Y  
amended valuation 经修订的估值 mM~Q!`Nf.  
American Commodities Exchange 美国商品交易所 n!orM5=:O  
American Express Bank Limited 美国运通银行 k)_#u;qmG  
American Stock Exchange 美国证券交易所 LYKm2C*d  
amortization 摊销 2uB26SEIl  
amount due from banks 存放银行同业的款项 Ps,w(k{d  
amount due from banks abroad 存放海外银行同业的款项 U.
)eJ1a  
amount due from holding companies 控股公司欠款 u-cC}DP  
amount due from local banks 存放本港银行同业的款项 dQo$^?  
amount due to banks 银行同业的存款 `u)V9{  
amount due to banks abroad 海外银行同业的存款 1fG@r%4  
amount due to holding companies 控股公司存款 .S
FwjriZ  
amount due to local banks 本港银行同业的存款 R dzIb-  
amount due to outport banks 外埠银行同业的存款 X,Q(W0-6$u  
amount for note issue 发行纸币的款额 %j`]x -aOz  
amount of bond 担保契据的款额 >CA1Ub&ls  
amount of consideration 代价款额 9{&x-ugM  
amount of contribution 供款数额 BNLall  
amount of indebtedness 负债款额 Pl ,M>IQ  
amount of principal of the loan 贷款本金额 v3]M;Y\  
amount of rates chargeable 应征差饷数额 #Z5~a9rO  
amount of share capital 股本额 "lMWSCas  
amount of sums assured 承保款额 P
kO(Y!  
amount of variation 变动幅度 6n4S$a  
amount of vote 拨款数额 nI` 1@vB&  
amount payable 应付款额 @72G*u\Wz  
amount receivable 应收款额 N4FG_N  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'a9.JS[pj  
analysis 分析 VAz+J  
ancillary risk 附属风险 !1]xKNp]  
annual account 周年帐目；周年帐目报表；年度决算；年结 uu#+|ZD  
annual accounting date 年结日期 o W [-?  
annual allowance 每年免税额；年积金；年度津贴；年津 %|||M=akk  
annual balance 年度余额 7] H4E.(l  
annual disposable income 每年可动用收入 C_;6-Q%V  
annual estimates 周年预算 J#^M  
annual fee 年费 3KZ h?~B  
annual general meeting 周年大会 o{eG6  
annual growth rate 年增率；每年增长率 7wiu%zfa:=  
annual long-term supplement 长期个案每年补助金 /;J;,G`?  
annual pensionable emolument 可供计算退休金的年薪 V!4E(sX  
annual report 年报 iWsIc\!+,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Oms`i&}"}  
annual return 周年报表；周年申报表；每年报税表格 q\G@Nn^  
Annual Return Rules 《周年报表规则》
-rrg?4  
annual review of consumer prices 每年消费物价回顾 +d.Bf  
annual roll-forward basis 逐年延展方式 r4'Pf|`u  
annual salary 年薪 T~d';P  
annual statement 年度报表；年度决算表 ENr&k(>0HQ  
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 kSrzIq<xre  
annuitant 年金受益人 QX/`s3N  
annuity 年金 ^B>6!  
annuity contract 年金合约 L.(k8eX  
annuity on human life 人寿年金 Z$gY}Bz  
antecedent debt 先前的债项 \^D`Hvg  
ante-dated cheque 倒填日期支票 AUd}) UR  
anticipated expenditure 预期开支 q2Dg~et  
anticipated net profit 预期纯利 GH!#"Sl8Z  
anticipated revenue 预期收入 -
.G0k*[d  
anti-inflation measure 反通货膨胀措施 Z7/lFS'~N  
anti-inflationary stance 反通货膨胀立场 f+RDvgkKU  
apparent deficit 表面赤字 / ffWmb_4  
apparent financial solvency 表面偿债能力 R2{X? 2|$  
apparent partner 表面合伙人 LNWp$"  
application for personal assessment 个人入息课税申请书  #Ki@=*  
application of fund 资金应用 fNumY|%3  
application to release as liquidator and to destruct the books of accounts and documents (TsgVq]L  
申请免除清盘人职务及毁灭帐簿与文件 -8:@xG2  
appointed actuary 委任精算师 7KLq-u-8  
appointed auditor 委任核数师；委任审计师 5VS<
I\o}  
appointed trustee 委任的受托人 R8]bi|e)  
appointer 委任人 xC]/i(+bA  
apportioned pro rata 按比例分摊 aeIR}'H|  
apportionment 分配；分摊 g>{=R|uO5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +-i@R%  
apportionment formula 分摊方程式 [o "@*kf  
apportionment of estate duty 遗产税的分摊 q}lSnWY[[  
appraisal 估价；评估 QS_xOQ '  
appreciable growth 可观增长 0o`o'ZV=c  
appreciable impact 显着影响 /6fsh7 \  
appreciable increase 可观增长 h&P[9:LH  
appreciation 增值；升值 N~_gT Jr~P  
appreciation against other currencies 相对其他货币升值 mv_-|N~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4i\n1RW  
appreciation tax 增值税 Yp$lc^)c>  
appropriation 拨款；拨用；拨付 S45jY=)z  
appropriation account 拨款帐目 _`_$UMK;  
Appropriation Bill 拨款法案 od>.
5{o  
appropriation-in-aid system 补助拨款办法 _{8boDX#  
approved assets 核准资产 01b0;|  
approved basket stock 认可一篮子证券 \hVFK6  
approved budget 核准预算 9hQ{r 2  
approved charitable donation 认可慈善捐款 ;
F-kE4w  
approved charitable institution 认可慈善机构 s5 BV8 M  
approved currency 核准货币；认可货币 {$JIR}4S  
approved estimates 核准预算 }0o0"J-$  
approved estimates of expenditure 核准开支预算 uFgw eOJ  
approved overseas insurer 核准海外保险人 %$Uw]a  
approved overseas trust company 核准海外信托公司 8^~]Ym:  
approved pooled investment fund 核准汇集投资基金
G}g+2`
  
approved provident fund scheme 认可公积金计划 Yi3DoaS;"  
approved provision 核准拨款 kBkh
uKd)V  
approved redeemable share 核准可赎回股份 )Lq FZ~B  
approved regional stock 认可地区性证券 yWy9IWI["  
approved retirement scheme 认可退休金计划 f sMF46  
approved subordinated loan 核准附属贷款 wrWWXOZ4  
arbitrage 套戥；套汇；套利 !{+(oDN  
arbitrageur 套戥者；套汇者 &^"m6  
arbitrary amount 临时款项 Y\\&~g42R2  
arrangement 措施；安排；协定 k
'o?/  
arrears 欠款 `Bx CTwc  
arrears of pay 欠付薪酬 lnhZ!_  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]`x~v4JU  
articles of association 组织章程；组织细则；组织章程细则 l?d*g&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 xK f+.6 wz  
ascertainment of profit 确定利润 mi+I)b=  
"Asia Clear" “亚洲结算系统” [Fe5a  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 vKxwv YDe  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 GauIe0qV  
Asian Development Fund [ADF] 亚洲发展基金 (Qnn  
Asian dollar bond 亚洲美元债券 BQ(`MM@  
Asian dollar market 亚洲美元市场 v "07H  
Asian dollar rate 亚洲美元利率 q>?oV(sF  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 aO{k-44y  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 'k hJ
Z:  
asked price 沽盘；喊价；索价；卖方报价 L3S,*LnA  
assessable income 应评税入息 e |!i1e!  
assessable loss 应评税亏损 8Vp"}(Q  
assessable profit 应评税利润 Ngr7E  
assessable value 应评税值 D<:9pLD(  
assessed profit 估定利润 >:.Bn8-  
assessed value 经评估价值 3s+D x$Ud  
assessment 评税；评定；估价；评税单 Z+4J4Ka^!(  
assessment number 评税编号；估价编号 d]<tFx>CQW  
assessment of additional tax 补加税评税 p ^Ruf?>  
assessment of performance 业绩评估；实绩评价
)Fbkt(1  
Assessor 评税主任 !.!Ervi!N  
asset price bubbles 资产价格泡沫 Q[ IaA"  
asset-backed securities 具资产保证的证券 *ZRQ
4i[+  
assets accretion 资产增值 /PO5z7n0J  
assets and liabilities 资产与负债 )7f:hg  
assets betterment statement 资产递增表；资产改进表 Wh
7$')@  
assets lending 实物放款；有抵押贷款 JA&w"2X*E  
assets of the company passing on the death 死者去世时转移的公司资产 %*,'&S  
assets pledged as security for liabilities 用作负债抵押的资产 eD(#zfP/+  
assets portfolio 资产投资组合 #R &F  
assets price 资产价格 d)LifsD)  
assets quality 资产质素 ~FJd{$2x`  
assets realization 资产变现 u(P D+Gz  
assets refinancing arrangement 资产再集资安排 N.uw2Y%  
assets securitization 资产证券化 B<W{kEY  
assets situated outside Hong Kong 在香港以外地方的资产 2`x[y?Tn  
assets stripping 削减资产；拆卖资产 3a =KgOvp  
assets value 资产值 ^z_~e@U  
assignee 承让人 FQ_4a}UOjX  
assignment 转让；转让书；转让契 ?>e-6*.  
assignment of interest 权益转让 lUDzfJ}3  
assignment of letters patent and trade mark 专利证书及商标转让 0h* AtZv_  
assignment of property 物业转让；物业转让书 <~]s+"oVc  
assignment right 转让权 3]T2Zp&;  
assignor 转让人 m}k rG  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Rh%x5RFFc  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 P*_Q8I)Y  
associate member 附属会员 t>^A
n:xT  
associated body corporate 相联法人团体 I-^Y$6-  
associated company 相联公司；联属公司 ;s{rJG{inG  
associated corporation 相联法团 SNcaIzbr  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] +<I>]J2  
公认会计师公会〔英国〕 1^vN?#Kt  
Association of Futures Exchange Brokers 香港期货经纪协会 Rgg(rF=K6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 74>.E^/x  
association of underwriters 承保人组织  'y1=Z  
assumption of control 接管 f>dWl$/_s  
assurance 担保；保险；转易；转易书 7JjTm^bu  
assurance of interest 权益的转易 ~G"5!,J  
at 19XX price 按一九ＸＸ年价格计算 Rc @p!Xi  
at a discount 按赔价计算；按贴水价格计算；打折扣 rZ<@MV|d  
at a premium 按溢价计算；按升水价格计算 rB-&'#3%  
at call 通知付款；按通知 4]B(2FR[8  
at constant market price 按固定市价计算 XB2[{XH,  
at constant price 按固定价格计算 .(D-vkz'  
at cost 按成本计算 +Bgy@.a?  
at current market price 按当时市价计算；按现时市价计算 ((#|>W\&  
at current price 按当时价格计算；按现时价格计算 , j7&(V~  
at factor cost 按要素成本计算；按生产要素成本计算 qXgg"k%A\  
at money-of-the-day price 按付款当日价格计算 ><%z~s  
at or better 按指定或较佳价位〔买卖指令〕 )jvYJ9s  
at par 按面值计算；平价 *?cE]U6;  
at sight 见票即付 .:E%cL +h  
at the close 按收市盘 2 g,UdG  
at the opening 按开市盘 yy@g=<okt\  
attestation 见证；见证条款 I;9>$?t[  
at-the-money option 平价期权 cZi/bIh  
attorney 受权人；受托代表人 f
tRf~5d2  
attornment 新拥有人承认书 #Fq6-]y1")  
attributable profit 可归属利润 {eL XVNR7R  
attributable share value 可归属股份价值 Y}QtgZEt  
Auckland Stock Exchange 奥克兰证券交易所 YjAwt;%-D  
auction 拍卖 re:=fC:t5A  
auctioneer 拍卖商 y]+q mNw"+  
audit 审计；核数 xwq {0jY  
Audit Commission 审计署 /g@!#Dt  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] i.Yz)Bw  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 _3.=| @L  
audit review 帐目审查 (U4]d`  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ~m'PAC"Q$  
audited account 审计帐目；经审计的帐目 dL!PpLR$2  
audited annual account 经审计的周年帐目 u.43b8!  
audited balance sheet 经审计的资产负债表
:T.j;~  
auditor 核数师；核数主任；审计师 e2~&I`ct  
auditor's certificate 核数师证明书；审计师证明书 fnl~0   
auditor's report 核数师报告；审计师报告 %8s$l'Q;  
Aussie bond 澳元债券 <;G.(CK@n  
austerity budget 紧缩预算 sk6C/ '0:  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 B E!HM{-  
Australia All Ordinaries Index 澳洲所有普通股票指数 r Z%
l?(  
Australian Dollar [AUD] 澳元 ~"xc 3(h  
Australian Options Market 澳大利亚期权市场 }Ndknut,  
Australian Securities Commission 澳洲证券事务监察委员会 xj\!Sn2  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Tc$Jvy-G4A  
Australian Stock Exchange 澳大利亚证券交易所 3w6}%=)$8  
Austrian Schilling [ATS] 奥地利先令 F$X"?fj  
authentication 认证；鉴证 ?U$H`[VF}  
authority to purchase 委托购买证；委购书 HJ~0_n&  
authorization 认可；核准；授权；授权书 rE)lt0m
kv  
authorization by direction 指示授权 K?`Fpg(  
authorization by instruction 指令授权 Em?bV
(  
authorization by warrant 令状授权 `saDeur#X  
authorization of unit trust 单位信托的认可 D<%/:
M  
authorized agent 指定代理人 [z
=KHk  
authorized capital 法定资本 hj[&.w  
authorized clerk 出市员 =wEU+R_#o  
authorized dealer 认可交易商 ,NB?_\$c  
authorized financial institution 认可财务机构 [M?'Nw/[S  
authorized fund 认可基金 :@K1pAh4  
authorized fund house 获授权的基金公司；认可基金公司 zg>4/10P1q  
authorized institution 认可机构 O7vJ`K(!  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 d.>Zn?u4L  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 :%!`R72  
authorized insurer 获授权保险人；获认可承保人 6ZKSet8  
authorized investment 特准投资项目 kbu.KU+  
authorized person 获授权人 @M=xdZNyJ  
authorized representative 获授权代表 vf^`'  
authorized share capital 法定股本 xO3-I@  
automated quotation system 自动报价系统 f_'#wc6  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] X!6oviT|m  
自动交易系统〔香港期货交易所有限公司〕 ,X^I]]  
automatic adjustment mechanism 自动调整机制 xYSNop3_  
automatic adjustment system 自动调整系统 _=$:<wIE[  
Automatic Clearing House 自动票据交换所 w\SfzJN  
automatic exchange rates accumulation system 自动化汇率累集系统 x`9IQQ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 q.I  
automatic teller machine [ATM] 自动柜员机 @,kR<1  
autopay 自动转帐 6)5Akyz4V  
available assets 可用资产 A}"aH  
available fiscal reserve 现存财政储备 fRlO.!0(  
available profit 可用利润 jxeZ,w o  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 *e/8
uFX  
average 平均；平均数；海损 9\f%+?p  
average basic salary 平均基本薪金 pT ]:TRPS  
average consumer expenditure 平均消费开支；一般消费开支 'Sk-L 5  
average cost 平均成本 z"D'rHxy  
average cost of land production 增辟土地平均成本 Lgr(j60s  
average daily turnover 平均每日成交额 q#pD}Xe$  
average daily wage rate 平均每日工资率 2":{3=oW~  
average expenditure pattern 平均开支模式 %OT}r  
average growth rate 平均增长率 {&3{_Ml  
average net fixed assets 固定资产平均净值 :
9?y-X  
average of relatives 相对价格平均数 u?xXZ]_u-  
average price 平均价格 4 s&9A/&pC  
average propensity to consume 平均消费倾向；一般消费倾向 $OGT
HJA  
average propensity to save 平均储蓄倾向；一般储蓄倾向 s\/$`fuhx  
average rate 平均率 JA!?vs  
average revenue 平均收入；平均收益 >/J!:Htk+K  
average stock 平均库存；平均存货 S~GL_#a  
average yearly rent 平均年租 <e)u8+(  
avoidance of double taxation 避免双重课税 7:Cq[u fl  
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 yUY* l@v]  
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