一些有用的会计术语(也不知道发的地方对不对)A

A: UFSEobhg&5  
A share Ａ股；甲类股份 }[YcilU_  
abatement of tax 减税；减扣免税额 D| 3AjzW  
ABN AMRO Bank N.V. 荷兰银行 ?
#'
);`  
above-the-line expenditure 线上项目支出；经常预算支出 oZ|{J  
above-the-line receipt 线上项目收入；经常预算收入 Xmw2$MCB  
ABSA Asia Limited 南非联合亚洲有限公司 #)IdJ]  
absolute change 绝对数值变更 f?oI'5R41  
absolute expenditure 实际开支 B$iMU?B3  
absolute guideline figure 绝对准则数字 fh/)di  
absolute interest 绝对权益 wFH(.E0@Q  
absolute order of discharge 绝对破产解除令 4jI*Y6Wkz  
absolute profit margin 绝对利润幅度 ^;v.ytO*  
absolute value 实值；绝对值 *GY,h$Ul  
absolutely vested interest 绝对既得权益 5cv, >{~5  
absorbed cost 已吸收成本；已分摊成本 _A# x&<c  
absorption 吸收；分摊；合并 ;1Tpzm  
absorption rate 吸收率；摊配率；分摊率 5Lo==jHif  
ACB Finance Limited 亚洲商业财务有限公司 ~}FLn9@*  
acceptable form of reciprocity 合理的互惠条件 TU^tW  
acceptable rate 适当利率；适当汇率 QZeb+r  
acceptance agreement 承兑协议 (]GY.(F{  
acceptance for honour 参加承兑 DY%T`}  
acceptor 承兑人；接受人；受票人 pw(*X,gj  
acceptor for honour 参加承兑人 `0-m`>1>  
accident insurance 意外保险 Tg}H < T  
Accident Insurance Association of Hong Kong 香港意外保险公会 '8iv?D5M  
accident insurance scheme 意外保险计划 NWq [22X |  
accident year basis 意外年度基准 6Wcn(h8%*  
accommodation 通融；贷款 s?z=q%-p  
accommodation bill 通融票据；空头票据 V3.vE,  
accommodation party 汇票代发人 e3bAT.P  
account balance 帐户余额；帐户结余 [9
##Kb  
account book 帐簿 7i%P&oB  
account collected in advance 预收款项 m''iE  
account current book 往来帐簿 )Q N=>J  
account of after-acquired property 事后取得的财产报告 _'o^@v:  
account of defaulter 拖欠帐目 v:!7n  
account payable 应付帐款 rSzXa4m(  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 SK~;<>:37  
account receivable 应收帐款 /3bca!O  
account receivable report 应收帐款报表 dh7)N}2  
account statement 结单；帐单；会计财务报表 s2 t-T0;  
account title 帐户名称；会计科目 Y?q*hS0!H  
accountant's report 会计师报告 2R~=@  
Accountant's Report Rules 会计师报告规则 5}(YMsUb  
accounting and auditing procedure 会计与审计程序；会计与核数程序 9fk\Ay1P  
Accounting Arrangements 《会计安排》 knj,[7uh  
accounting basis 会计基础 R _~m\P  
accounting by Official Receiver 破产管理署署长呈交的帐目 YQw/[  
Accounting Circular 《会计通告》 LP-KD  
accounting class 会计类别 KfN`ZZ<  
accounting date 记帐日期；会计结算日期 Yqj.z|}Nb  
accounting for money 款项核算  \1c`)
 
Accounting Officer 会计主任 zke~!"iq  
accounting period 会计报告期；会计期 _*-'yu8#  
accounting policy 会计政策；会计方针 N*c?Er@8U  
accounting practice 会计惯例 oBGstt@  
accounting principle 会计准则 &Cn9 k3E\R  
accounting record 会计记录 )y [[Se  
accounting report 会计报告 m0q`A5!)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 W.7d{ @n  
Accounting Society of China 中国会计学会 TPmZ/c^  
accounting statement 会计报表 hwb(W?*  
accounting system 会计制度；会计系统 p{pzOMi6  
accounting transaction 会计事项；帐务交易 I
DVY2`sM  
accounting treatment 会计处理 H;"N|pBy  
accounting year 会计年度 WG!;,~f>o  
accretion 增值；添加 `'{%szmD  
accrual 应计项目；应累算数目 L@x8hUG"  
accrual basis 应计制；权责发生制 js$a^6
 
accrual basis accounting 应计制会计；权责发生制会计 &B>uPZ]
 
accrue 应累算；应计 u{dN>}{  
accrued benefit 应累算利益 R,b O{2O  
accrued charges 应计费用 TW;;OS[  
accrued cumulative preference share dividend 应累算的累积优先股股息 Eo3Aak o  
accrued expenses 应累算费用 D-\'P31  
accrued interest payable 应付利息；应计未付利息 "YJ;-$rb  
accrued interest receivable 应收利息；应计未收利息 (2a"W`  
accrued right 累算权益 bm]dz;ljh  
accruing profit 应累算的利润 `E1_S  
accumulated fiscal reserve 累积财政储备 "Z1&z-   
accumulated profit 累积利润；滚存溢利 >ehWjL`8  
accumulated reserve 累积储备 I}CA-8  
accumulation of surplus income 累积收益盈余 0jx~_zq-j  
acquired assets 既得资产 fgz'C
?  
acquisition 收购；购置；取得 5In8VE !P  
acquisition cost 购置成本 GzE3B';g
 
acquisition expenses 购置费用 vdX~E97  
acquisition of 100% interest 收购全部股权 (YWc%f4  
acquisition of control 取得控制权 -X[8soz  
acquisition of fixed assets 购置固定资产 h[v3G<C~r  
acquisition of shell “买壳” kl<B*:RqH  
acquisition price 收购价 R S_lQ{'  
act of God 天灾 I4DlEX  
acting partner 执事合伙人 7)5$1  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }R] }@i~i  
active partner 积极参与的合伙人 J
V*,!5  
active trading 交投活跃 EG:WE^4  
actual circulation 实际流通 hF%~iqd  
actual cost 实际成本 Bv|9{:1%X}  
actual expenditure 实际开支；实际支出 !-}*jm p<  
actual income 实际入息；实际收入；实际收益 UK9MWC5g9  
actual market 现货市场 3'NL1du  
actual price 现货价；实际价格 9;WOqBD  
actual profit 实际利润 :FgRe,D  
actual quotation 实盘；实际价位；实际报价 6}FDLBA  
actual year basis 按实际年度计算 x@RA1&c  
actuals 实货 g|*eN{g]uE  
actuarial investigation 精算调查 ;w&yGm  
actuarial principle 精算原则 .mU.eL
M  
actuarial report 精算师报告 k=/|?%  
Actuarial Society of Hong Kong 香港精算学会 B0SmE_u_N  
actuarial valuation 精算师估值 .KMi)1L)  
actuary 精算师 4oEq,o_  
ad referendum agreement 暂定协议；有待覆核的协定 u$ / ]59  
ad valorem duty 从价税；按值征税 g"AfI  
ad valorem duty system 从价税制 '-~/!i+=  
ad valorem fee 从价费 ^+l\YB7pD  
ad valorem tariff 从价关税 ?01""Om   
additional allowance 额外免税额 K@u."e
aD  
additional amount for unexpired risk 未过期风险的额外款额 "+JwS  
additional assessable profit 补加应评税利润 $}c@S0%P"  
additional assessment 补加评税 9%k.GE  
additional commitment 额外承担 OU5|m%CmO  
additional commitment vote 额外承担拨款 P!&CH4+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :^L]Da3  
additional dependent parent allowance 供养父母额外免税额 SG o:FG  
additional provision 额外拨款 $Lbe5d?\  
additional stamp duty 附加印花税 8qLgB   
additional tax 补加税罚款；补加税款 _+Kt=;Y8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 >u[1v  
adjudged bankrupt 被裁定破产 $%"}N_M  
adjudicated bankrupt 裁定破产人 s !vROJ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 wLp t2b8S  
adjudication of bankruptcy 裁定破产；宣告破产 ])l[tVHm  
adjudication of insolvency 裁定无力偿还债务 sN) .Jo  
adjusted actual 经调整的实数；调整后的实数 PvBbtC-9b  
adjusted current assets 经调整的流动资产；调整后的流动资产 3jVm[c5%]  
adjusted figure 经调整的数字；调整后的数额 )'CEWc%  
adjusted liabilities 经调整的负债；调整后的负债 ]|BSX-V.%i  
adjusted loss 经调整的亏损；调整后的亏损 5K-)X9z?  
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 )CTM  
adjusted profit 经调整的利润；调整后的利润 ]<?)(xz  
adjusted surplus 经调整的盈余额；调整后的盈余额 1KR|i"  
adjusted value 经调整的价值；调整后的价值 &>b1ES.>  
adjustment 调整；修订；理算〔保险〕 ?
B!ZqJ#  
adjustment centre 调剂中心
~0{Kga  
adjustment lag 调整过程的时间差距；调整时差 {!?RG\EYN  
adjustment mechanism 调整机制 pNWp3+a'  
adjustment of loss 亏损调整 @{a-IW3  
adjustment process 调整过程；调整程序 _Cs}&Bic_  
adjustment range 调整幅度 T/6=A$4 #  
administered exchange rate 受管制汇率 TmZ[?IL,  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 6(^9D_
"@  
administration expenses 行政费用 ,
(=]6V  
administration fee 手续费；行政费 diLl>z  
administration in bankruptcy 破产管理 vj$6  
administration order 遗产管理令 twS3J)UH  
administrator 管理人；遗产管理人 0qUap*fvC  
administrator of the estate 遗产管理人 1}M.}G2u/  
admission of debt 债项承认书 bbkI}d%(Ng  
admission of proof 接纳债权证明 >U/g*[>  
advance 放贷款项；垫付款项；预支款项；预付款项 fb;"J+
  
advance account 暂支帐目；预付款帐户 |;-r};  
advance compensation 预付补偿金 L2$L.@  
advance from shareholder 股东垫款 D*Q#G/TF3  
advance pending reimbursement 预支以待日后付还 /8HO7E+5  
advanced economy 先进经济体系 ~8{3Fc0  
advancement 预付；预付财产
bD-Em#>  
advances warrant 垫款令 <\EfG:e  
advancing 贷出 [LDzR7vnf  
adverse balance 逆差 -ix1<e  
adverse exchange 逆汇 itgO#(g$Q  
advertisement addressed to shareholders 在报章刊登的致股东通告 oA%[x  
advice for collection 托收通知书 j'x{j %U  
advice of drawing 提款通知书；汇票通知书 >7q,[:(gs  
advice of payment 付款通知 gD=5M\  
Advisory Committee [Securities and Futures Commission] * v]UgPk  
谘询委员会〔证券及期货事务监察委员会〕 {f3fc8(p  
Advisory Committee on Diversification 经济多元化谘询委员会 dw!Eao47  
affidavit 誓章；遗产申报誓章 wKbymmG  
affidavit of no receipt 述明无收款的誓章 gI3rF=  
affiliate 联号；联营公司；附属公司 OF
bg]{ub?  
affiliated company 附属公司；联号；联营公司 9?c^~77  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 5/ju i
t  
affordability 负担能力 .)zISa*Xy  
African Development Bank [AfDB] 非洲开发银行 2:F  
after-acquired property 事后取得的财产 "?,6{\y,  
after-hours dealing 市后交易 (\>'yW{f  
after-tax profit 税后盈利；税后利润；税后溢利 -Lb^O/  
agency agreement 代理协议 ,4,c-   
agency expenses 代理机构的开支 ZHasDZ8  
agency fee 代理费 +eXfT*=u5  
Agency Law 《代理法》 0Wm-`ZA  
agent 代理人；承销人 <J`xCm K  
agent of company 公司代理人 elB 8   
agent's fee 代理人费；经纪费 Zw{tuO7}K  
aggregate 总计；总数；总体数字  RZ%X1$  
aggregate amount 总款额；总额 A$6b=2hc>  
aggregate assets and liabilities 总体资产与负债 PlUjjJU  
aggregate at constant price 按固定价格计算的总体数字 H12@12v  
aggregate demand 总需求 8E[`H  
aggregate gross position 总持仓量 V,5}hQJ F  
aggregate limit 总限额 x&vD,|V!  
aggregate of salaries tax 合计薪俸税 LL [>Uu?Y  
aggregate performance 总体表现；总体业绩 #B9[U} 8  
aggregate supply 总体供应 Th^#H  
aggregate surplus 总盈余 i8.[d5  
aggregate total 整体总额 &Qjl|2  
aggregate value 总值；合计价值 -P
&e4sV{  
aggregated basis 合计基准 L{p
g?#\yC  
aggregated net chargeable income 合计应课税入息实额 H-w|JH>g  
aggregation 合并计算；合计；总和 <z)G& h@  
aggregation of incomes of husband and wife 夫妇入息合并计算 ?Fpl.t~  
aggregation of property 财产的总和 )&Bv\Tfjt  
agio 差价；贴水 j}l8k@f  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 3>Snd9Q  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ;~1JbP  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 w'XgW0j{  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment efR$s{n!  
《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》 n#cN[C9  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment qT @IY)e  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 f tDV3If  
agreement for a settlement 授产协议 q:^Cw8  
agreement for assignment 转让协议 >IjLFM+U  
agreement for sale 售卖协议；买卖协议 <LN$[&f#  
agreement for sale and purchase 买卖协议 T%/w^27E  
agreement for the payment of interest 支付利息协议 hM w`
e  
agreement for the repayment of money 还款协议 o+TZUMm  
agreement of reinsurance 再保险协议 c"1d#8J  
Agricultural Bank of China 中国农业银行 p\S3A(  
air passenger departure tax 飞机乘客离境税 K67? d  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 "mK (?U!A  
airport tax 机场税 SI5QdX  
alcohol duty 酒精税 Bx4GFCdifC  
alienation 让与；让渡；转让 ^i\1c-/  
alimony 生活费；赡养费 09s}@C  
All Ordinaries Index [AOI] 所有普通股指数 I1O?)x~  
all risks 全险；综合险 V0i$"|F+E  
All Sales Record for Stock Market 《股票市场成交报告》 wP"|$HN  
Allied Capital Resources Limited 新联财务有限公司 F\bI6gj  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 GGtrH~zx
  
allocation letter 拨款信件 Sw'?$j^3  
allocation of fund 分配款项；预留款项 lJ#>Y5Qg  
allocation of profit 利润分配；溢利分配 \S@6@UGv  
allocation warrant 拨款令 U$uO%:4%  
allotment 分配；配股
d?Cl04  
allotment notice 股份配售通知；配股通知 /|AuI qW  
allotment of shares 股份分配 e~?]F0/  
allowable 可获宽免；免税的 J7o?h9  
allowable business loss 可扣除的营业亏损 Xs@ ^D,  
allowable expenses 可扣税的支出 |0p'p$%  
allowance 免税额；津贴；备抵；准备金 cyg>hX{U  
allowance for debts 债项的免税额 ku8c
)  
allowance for depreciation by wear and tear 耗损折旧免税额 _<Yo2,1^  
allowance for funeral expenses 殡殓费的免税额 %WR"85  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *`T&Dlt'8  
allowance for repairs and outgoings 修葺及支出方面的免税额 [bJnl>A  
allowance to debtor 给债务人的津贴 G[j79o  
alteration of capital 资本更改 ]M;! ])b$  
alternate trustee 候补受托人 ^/vWK\-  
amalgamation 合并 sb.SpF>   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |>GIPfVT  
ambit of charges 征税范围；收费范围 ^#se4qQ  
amended valuation 经修订的估值 -74T C  
American Commodities Exchange 美国商品交易所 >/bK?yT<  
American Express Bank Limited 美国运通银行 *DzPkaYD>  
American Stock Exchange 美国证券交易所 0EXNq*=EE  
amortization 摊销 y/eX(l<{  
amount due from banks 存放银行同业的款项 Un{ln*AR\  
amount due from banks abroad 存放海外银行同业的款项 :j4 [_9\  
amount due from holding companies 控股公司欠款 uF"`y&go  
amount due from local banks 存放本港银行同业的款项 !Jl0Eu  
amount due to banks 银行同业的存款 tC-KW~&  
amount due to banks abroad 海外银行同业的存款 [HDO^6U  
amount due to holding companies 控股公司存款 ! -@!u   
amount due to local banks 本港银行同业的存款 >+8I =S  
amount due to outport banks 外埠银行同业的存款 r0 C6Ww7u  
amount for note issue 发行纸币的款额 _\PoZ|G4y  
amount of bond 担保契据的款额 Q@VnJ,  
amount of consideration 代价款额 a@ }r[0O  
amount of contribution 供款数额 d<nB=r!*  
amount of indebtedness 负债款额 :/%xK"  
amount of principal of the loan 贷款本金额 \w[%n0  
amount of rates chargeable 应征差饷数额 |/s2AzDD  
amount of share capital 股本额 [d>yo_iB  
amount of sums assured 承保款额 ~')t1Ays  
amount of variation 变动幅度 \zL7j4  
amount of vote 拨款数额 \ZZy`/~z*7  
amount payable 应付款额 @$Kq<P  
amount receivable 应收款额 yt:V+qdv  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =XlIe{  
analysis 分析 ODA#vAc!  
ancillary risk 附属风险 q.km>XRk~  
annual account 周年帐目；周年帐目报表；年度决算；年结 wJ*
-K-  
annual accounting date 年结日期 [{LnE:  
annual allowance 每年免税额；年积金；年度津贴；年津 ?^4sE-C6  
annual balance 年度余额 IkNt! 2s_  
annual disposable income 每年可动用收入 wQB{K
3  
annual estimates 周年预算 N2s%p6RMPD  
annual fee 年费 6'!{0 5=m  
annual general meeting 周年大会 R9G)X]  
annual growth rate 年增率；每年增长率 9yw/-nA  
annual long-term supplement 长期个案每年补助金
pu*u[n  
annual pensionable emolument 可供计算退休金的年薪 WVK-dBU  
annual report 年报 l{m~d!w`a  
Annual Report on the Consumer Price Index 《消费物价指数年报》 MPy][^s!  
annual return 周年报表；周年申报表；每年报税表格 E9 q;>)}  
Annual Return Rules 《周年报表规则》 5THS5'
  
annual review of consumer prices 每年消费物价回顾 B/kn&^z$|~  
annual roll-forward basis 逐年延展方式 q*TKs#3  
annual salary 年薪 Ab<Ok\e5  
annual statement 年度报表；年度决算表 [j U  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 jZ,[{Z(N   
annuitant 年金受益人 h!
CX`pBM  
annuity 年金 wD^do  
annuity contract 年金合约 YKOO(?lv  
annuity on human life 人寿年金 &})d%*n  
antecedent debt 先前的债项
~<OjXuYu  
ante-dated cheque 倒填日期支票 i/~QJ1C  
anticipated expenditure 预期开支 h^$
}1[  
anticipated net profit 预期纯利 %kFELtx  
anticipated revenue 预期收入 1y-lZ}s_  
anti-inflation measure 反通货膨胀措施 aW-o=l@;  
anti-inflationary stance 反通货膨胀立场 EFt`<qwj  
apparent deficit 表面赤字 <`UG#6z8  
apparent financial solvency 表面偿债能力 k&iScMgCTH  
apparent partner 表面合伙人 ,Ysl$^\  
application for personal assessment 个人入息课税申请书 ,T*_mDVY  
application of fund 资金应用 VD3MJ8!w  
application to release as liquidator and to destruct the books of accounts and documents mKQST ]5  
申请免除清盘人职务及毁灭帐簿与文件 *u;">H*BW  
appointed actuary 委任精算师 :_,]?n  
appointed auditor 委任核数师；委任审计师 rnv7L^9^A  
appointed trustee 委任的受托人 EZumJ."  
appointer 委任人 |QNLO#$ -  
apportioned pro rata 按比例分摊 uPC qO+f  
apportionment 分配；分摊 bNpIC/#0K  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'L|GClc6)
 
apportionment formula 分摊方程式 + >gbZ-S  
apportionment of estate duty 遗产税的分摊 [^}>AC*im  
appraisal 估价；评估 <*Kh=v  
appreciable growth 可观增长 t^_{5  
appreciable impact 显着影响 u$=ogp=0  
appreciable increase 可观增长  QXxLe*  
appreciation 增值；升值 jvc?hUcLKT  
appreciation against other currencies 相对其他货币升值 '}pgUh_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ' raB  
appreciation tax 增值税 ;(0(8G  
appropriation 拨款；拨用；拨付 ^HlLj#  
appropriation account 拨款帐目 %*
6oUb  
Appropriation Bill 拨款法案 %X,B-h^  
appropriation-in-aid system 补助拨款办法 m9<%v0r  
approved assets 核准资产 y(3c{y@~X  
approved basket stock 认可一篮子证券 Ma=6kX]  
approved budget 核准预算 }vUlTH  
approved charitable donation 认可慈善捐款 q?-3^z%u  
approved charitable institution 认可慈善机构 ncJFB,4  
approved currency 核准货币；认可货币 feI[M;7u  
approved estimates 核准预算 <+-Yh_D  
approved estimates of expenditure 核准开支预算 l^UJ
es!  
approved overseas insurer 核准海外保险人 7?!Z+r  
approved overseas trust company 核准海外信托公司 j*La,iF  
approved pooled investment fund 核准汇集投资基金 k4F"UG-`  
approved provident fund scheme 认可公积金计划 IgiF,{KE,  
approved provision 核准拨款 1u"*09yZd  
approved redeemable share 核准可赎回股份 2~&hstd%  
approved regional stock 认可地区性证券 /q"d`!h)w  
approved retirement scheme 认可退休金计划 sE%<"h\_0  
approved subordinated loan 核准附属贷款 L740s[,`o#  
arbitrage 套戥；套汇；套利 60aKT:KLC_  
arbitrageur 套戥者；套汇者 ,8=`*  
arbitrary amount 临时款项 lO2T/1iMTW  
arrangement 措施；安排；协定 [71#@^ye  
arrears 欠款 ]oa
s  
arrears of pay 欠付薪酬 h/X5w4  
arrears of revenue 逾期未收税款；逾期未收的帐项 )
}Rfa}MD  
articles of association 组织章程；组织细则；组织章程细则 ,P@/=I5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $D/bU lFx  
ascertainment of profit 确定利润 TI[UX16Tz1  
"Asia Clear" “亚洲结算系统” 7moElh v  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 .qIy7_^  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 6_%]\37_Z  
Asian Development Fund [ADF] 亚洲发展基金 2l)9Lz=;L  
Asian dollar bond 亚洲美元债券 7edPH3  
Asian dollar market 亚洲美元市场 G_^iR-
  
Asian dollar rate 亚洲美元利率 ^YG7dd_  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 )zW%\s*
'  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 n-hvh-ZO  
asked price 沽盘；喊价；索价；卖方报价 [<Os~bfOv  
assessable income 应评税入息 ia^%Wg7  
assessable loss 应评税亏损 5qd_>UHp  
assessable profit 应评税利润 *TM;trfz  
assessable value 应评税值 ksu}+i,a  
assessed profit 估定利润 '6o`^u>  
assessed value 经评估价值 hEv=T'*,K)  
assessment 评税；评定；估价；评税单 CP]S-o}yd  
assessment number 评税编号；估价编号 o=-Vt,2{  
assessment of additional tax 补加税评税 b\?7?g  
assessment of performance 业绩评估；实绩评价 ljYpMv.>xG  
Assessor 评税主任 aVppOxA  
asset price bubbles 资产价格泡沫 -3G 4vRIo  
asset-backed securities 具资产保证的证券 97(Xu=tX  
assets accretion 资产增值 S$jV|xKB  
assets and liabilities 资产与负债 BSfm?ku"!  
assets betterment statement 资产递增表；资产改进表 tM^;?HL]  
assets lending 实物放款；有抵押贷款 *gd?>P7\0  
assets of the company passing on the death 死者去世时转移的公司资产 <Qcex3  
assets pledged as security for liabilities 用作负债抵押的资产 )+n,5W  
assets portfolio 资产投资组合 JQ"`9RNb  
assets price 资产价格 Xq,UV  
assets quality 资产质素 ePq13!FC/  
assets realization 资产变现 cebs.sF:  
assets refinancing arrangement 资产再集资安排 gV"qV  
assets securitization 资产证券化 `dv}a-Q)c  
assets situated outside Hong Kong 在香港以外地方的资产 /ojO>Y[<   
assets stripping 削减资产；拆卖资产 Sa;<B:|  
assets value 资产值 t;.^K\S4  
assignee 承让人 m"gni #  
assignment 转让；转让书；转让契 UCn*UX  
assignment of interest 权益转让 h"%|\o+3  
assignment of letters patent and trade mark 专利证书及商标转让 Ew %{ i(d  
assignment of property 物业转让；物业转让书 %XP_\lu]  
assignment right 转让权 D!bKm[T  
assignor 转让人 n+{HNr  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 d~{jEg  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 L$+d.=]  
associate member 附属会员 <%d51~@={I  
associated body corporate 相联法人团体 9Z,*h-o  
associated company 相联公司；联属公司 -?< Ww{  
associated corporation 相联法团 hWD !  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 1R=)17'O  
公认会计师公会〔英国〕 7P<r`,~k-  
Association of Futures Exchange Brokers 香港期货经纪协会 ~L%Pz0Gg  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 M}Nb|V09  
association of underwriters 承保人组织 $!YKZ0)B'0  
assumption of control 接管 0'?V|V=v  
assurance 担保；保险；转易；转易书 vKNt$]p
m=  
assurance of interest 权益的转易 qwq/Xcv  
at 19XX price 按一九ＸＸ年价格计算 .i{>Z  
at a discount 按赔价计算；按贴水价格计算；打折扣 AbUDn\0$  
at a premium 按溢价计算；按升水价格计算 )7&42>t  
at call 通知付款；按通知 {&2$[g=[ ^  
at constant market price 按固定市价计算 uY^v"cw/F  
at constant price 按固定价格计算 Sa3I?+  
at cost 按成本计算 B{7Kzwh;  
at current market price 按当时市价计算；按现时市价计算 1.# |QX  
at current price 按当时价格计算；按现时价格计算 "?apgx 6  
at factor cost 按要素成本计算；按生产要素成本计算 j5L)N  
at money-of-the-day price 按付款当日价格计算 T4OguP=  
at or better 按指定或较佳价位〔买卖指令〕 tg.|$n  
at par 按面值计算；平价 %55@3)V8Rf  
at sight 见票即付
t"<s}~  
at the close 按收市盘 I jZ]_*^!  
at the opening 按开市盘 $_Y/'IN`k  
attestation 见证；见证条款 -1qZqU$h  
at-the-money option 平价期权 WnD^F>  
attorney 受权人；受托代表人 @S
`$C  
attornment 新拥有人承认书 m7$8k@r  
attributable profit 可归属利润 A2m_q>> !  
attributable share value 可归属股份价值 ^"3\iA:  
Auckland Stock Exchange 奥克兰证券交易所 .z=U= _e  
auction 拍卖 2R^O,Vu*W  
auctioneer 拍卖商 s%eyW _  
audit 审计；核数 0B=[80K;8  
Audit Commission 审计署 aSc{Ft/O  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 9YR]
+*  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 P
DRnW  
audit review 帐目审查 T}C2e! _O  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 7#QLtU  
audited account 审计帐目；经审计的帐目 (+|X<Bl:`  
audited annual account 经审计的周年帐目 LmP qLH'(Q  
audited balance sheet 经审计的资产负债表 a%Uw;6|{  
auditor 核数师；核数主任；审计师
}$o*  
auditor's certificate 核数师证明书；审计师证明书 1hl
]W+9  
auditor's report 核数师报告；审计师报告 B\\6#  
Aussie bond 澳元债券 #EJhAJ  
austerity budget 紧缩预算 B?+.2  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 J.#(gFBBl\  
Australia All Ordinaries Index 澳洲所有普通股票指数 ]b3/Es+  
Australian Dollar [AUD] 澳元 {vs 4vS6  
Australian Options Market 澳大利亚期权市场 C\ tprnY  
Australian Securities Commission 澳洲证券事务监察委员会 l^.K'Q1~a  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 $tI]rU  
Australian Stock Exchange 澳大利亚证券交易所 XC=%H'p  
Austrian Schilling [ATS] 奥地利先令 Y[2Wt%2\6  
authentication 认证；鉴证 m23+kj)+VY  
authority to purchase 委托购买证；委购书 g3Z:{@m  
authorization 认可；核准；授权；授权书 vu=me?m?(  
authorization by direction 指示授权 7 _`L$<-n  
authorization by instruction 指令授权 J , V  
authorization by warrant 令状授权 pgT9hle/  
authorization of unit trust 单位信托的认可 t)` p@]j  
authorized agent 指定代理人 :z]}ZZ  
authorized capital 法定资本 ?AEd(_a!q  
authorized clerk 出市员 -K"4rz  
authorized dealer 认可交易商 F8H'^3`b`U  
authorized financial institution 认可财务机构 WvujcmOf  
authorized fund 认可基金 U#bl=%bF  
authorized fund house 获授权的基金公司；认可基金公司 #O"  
authorized institution 认可机构 dm6~  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 eqq`TT#
Z  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Frk c
O  
authorized insurer 获授权保险人；获认可承保人 F!JJ6d53y  
authorized investment 特准投资项目 X 7=fX~s  
authorized person 获授权人 *I0Tbc O  
authorized representative 获授权代表 J1bA2+5.*e  
authorized share capital 法定股本 %?bcT[|3  
automated quotation system 自动报价系统 u_PuqRcs  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] &-M]xo^  
自动交易系统〔香港期货交易所有限公司〕 f|U0s  
automatic adjustment mechanism 自动调整机制 p~K9 B-D  
automatic adjustment system 自动调整系统 6R`Oh uN.>  
Automatic Clearing House 自动票据交换所 f/,tgA  
automatic exchange rates accumulation system 自动化汇率累集系统 h35Hu_c&  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 b.b@bq$1  
automatic teller machine [ATM] 自动柜员机 2jl)mL  
autopay 自动转帐 K%MW6y  
available assets 可用资产 $J.T$0pFa  
available fiscal reserve 现存财政储备 k@V#HC{t  
available profit 可用利润 ,_D"?o  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 w1r$='*I  
average 平均；平均数；海损 'CXRG$
D  
average basic salary 平均基本薪金 %K(0W8&  
average consumer expenditure 平均消费开支；一般消费开支 1j0-9Kg'  
average cost 平均成本 LvJGvj  
average cost of land production 增辟土地平均成本 JQ@fuo %  
average daily turnover 平均每日成交额 Gih[i\%Q  
average daily wage rate 平均每日工资率 _tAQ=eBO  
average expenditure pattern 平均开支模式 SHD^}?-|  
average growth rate 平均增长率 . w H*sb  
average net fixed assets 固定资产平均净值 Y#FO5O%W  
average of relatives 相对价格平均数 +E/y ~s  
average price 平均价格 Q6IQV0{p  
average propensity to consume 平均消费倾向；一般消费倾向 ,LZX@'5  
average propensity to save 平均储蓄倾向；一般储蓄倾向 JqCc;Cbd  
average rate 平均率 B
6]<G-
 
average revenue 平均收入；平均收益 H2
;X  
average stock 平均库存；平均存货 HSN8O@dy  
average yearly rent 平均年租 8!mc@$Z  
avoidance of double taxation 避免双重课税 I;7nb4]AmF  
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 :B|Dr v  
GKiukX$'  
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