一些有用的会计术语(也不知道发的地方对不对)A

A: 4FmT.P  
A share Ａ股；甲类股份 Vb=Oz  
abatement of tax 减税；减扣免税额 YS}uJ&WoF  
ABN AMRO Bank N.V. 荷兰银行 QzjLKjl7p4  
above-the-line expenditure 线上项目支出；经常预算支出 ^%^~:<N  
above-the-line receipt 线上项目收入；经常预算收入 1:3I G=  
ABSA Asia Limited 南非联合亚洲有限公司 <
f l-P  
absolute change 绝对数值变更 DPrFBy  
absolute expenditure 实际开支 |<,!K;@  
absolute guideline figure 绝对准则数字 MKad 5gD*<  
absolute interest 绝对权益 @"`J~uK  
absolute order of discharge 绝对破产解除令 %;SOe9  
absolute profit margin 绝对利润幅度 [SluYmW  
absolute value 实值；绝对值 +Om(&\c(6  
absolutely vested interest 绝对既得权益 vd@_LcK  
absorbed cost 已吸收成本；已分摊成本 ryd*Ha">I  
absorption 吸收；分摊；合并 {x3"/sF  
absorption rate 吸收率；摊配率；分摊率 V!eq)L  
ACB Finance Limited 亚洲商业财务有限公司 @`qhQ  
acceptable form of reciprocity 合理的互惠条件 xt! DS0|*Y  
acceptable rate 适当利率；适当汇率 <2cl1Fb  
acceptance agreement 承兑协议 &ct
y&(2p  
acceptance for honour 参加承兑 -t92!O  
acceptor 承兑人；接受人；受票人 AE:IXP|c  
acceptor for honour 参加承兑人 g~5$X{  
accident insurance 意外保险 R$'0<y8E*]  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]fN\LY6p  
accident insurance scheme 意外保险计划 5jj
<sj!S  
accident year basis 意外年度基准 d

tK[H+  
accommodation 通融；贷款 p
i
>,>-Z  
accommodation bill 通融票据；空头票据 t)Iu\bP  
accommodation party 汇票代发人 V~V_+  
account balance 帐户余额；帐户结余 #q7`"E=M"  
account book 帐簿 /cPezX  
account collected in advance 预收款项 :G&tM   
account current book 往来帐簿 d" T">Og)  
account of after-acquired property 事后取得的财产报告 lyBae?%&  
account of defaulter 拖欠帐目 Q@]QPpe  
account payable 应付帐款 `0@onDQVc=  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 /8Sg<  
account receivable 应收帐款 fc
'NU(70c  
account receivable report 应收帐款报表 faqOGAb  
account statement 结单；帐单；会计财务报表 nf,R+oX  
account title 帐户名称；会计科目 CzP?J36W^  
accountant's report 会计师报告 3`ov?T(H  
Accountant's Report Rules 会计师报告规则 jhd&\z-  
accounting and auditing procedure 会计与审计程序；会计与核数程序 $^ \8-k "  
Accounting Arrangements 《会计安排》 mnKSO  
accounting basis 会计基础 8IErLu}  
accounting by Official Receiver 破产管理署署长呈交的帐目 b?6-lYE>L  
Accounting Circular 《会计通告》 _7j-y 9V  
accounting class 会计类别 d!+
8  
accounting date 记帐日期；会计结算日期 [P5+}@t  
accounting for money 款项核算 o6JCy\Bx  
Accounting Officer 会计主任 IM
aa#8,  
accounting period 会计报告期；会计期 0w'%10"&U+  
accounting policy 会计政策；会计方针 XBd/,:q
  
accounting practice 会计惯例 w8!S;~xKI  
accounting principle 会计准则 `|Aj3a3sND  
accounting record 会计记录 ))y`q@  
accounting report 会计报告 [O) Q\|k  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9M3XHj  
Accounting Society of China 中国会计学会 F iZe4{(p  
accounting statement 会计报表 -YF]k}|  
accounting system 会计制度；会计系统 
,
>6s~'  
accounting transaction 会计事项；帐务交易 &xKln1z'  
accounting treatment 会计处理 rJ2yi6TB\  
accounting year 会计年度 \'z&7;px  
accretion 增值；添加 *v+xKy#M  
accrual 应计项目；应累算数目 lTl-<
E;  
accrual basis 应计制；权责发生制 tI2V)i!  
accrual basis accounting 应计制会计；权责发生制会计 7 &y'\  
accrue 应累算；应计 D6cqON0a.  
accrued benefit 应累算利益 3l
w KV  
accrued charges 应计费用 (;RmfE'PX  
accrued cumulative preference share dividend 应累算的累积优先股股息 \-XQo  
accrued expenses 应累算费用 1SddZ5  
accrued interest payable 应付利息；应计未付利息 c{YBCWA  
accrued interest receivable 应收利息；应计未收利息 aRPpDSR?l  
accrued right 累算权益 W(^R-&av  
accruing profit 应累算的利润 FsZW,  
accumulated fiscal reserve 累积财政储备 #G'Y2l  
accumulated profit 累积利润；滚存溢利 qmNgEz%  
accumulated reserve 累积储备 ,(h:0L2v7d  
accumulation of surplus income 累积收益盈余 8ZYF%  
acquired assets 既得资产 KI* erK [d  
acquisition 收购；购置；取得 q J)[2:.G  
acquisition cost 购置成本 ELh`|X  
acquisition expenses 购置费用 PL;PId<9w  
acquisition of 100% interest 收购全部股权 [1pWg^  
acquisition of control 取得控制权 `a$-"tW~j  
acquisition of fixed assets 购置固定资产 drr W?U  
acquisition of shell “买壳” JQ-O=8]  
acquisition price 收购价 s&T"/4  
act of God 天灾 .UxbwTup  
acting partner 执事合伙人 YVcFCl  
active market 买卖活跃的市场；交投畅旺的市场；旺市 5](-(?k}~  
active partner 积极参与的合伙人 6Vr:?TI7  
active trading 交投活跃 |?zFm mh  
actual circulation 实际流通 tOQ29
47zk  
actual cost 实际成本 d
Mo456L  
actual expenditure 实际开支；实际支出 R#D>m8&}3  
actual income 实际入息；实际收入；实际收益 CC?L~/gPN  
actual market 现货市场 {s]yP_  
actual price 现货价；实际价格 }/dGC;p"  
actual profit 实际利润 r]GG9si  
actual quotation 实盘；实际价位；实际报价 ]r]=Q"/5  
actual year basis 按实际年度计算 2vb{PQ  
actuals 实货 >_R,^iH"  
actuarial investigation 精算调查 ^T(v4'7  
actuarial principle 精算原则 t0^chlJP$  
actuarial report 精算师报告 p6UPP|-S  
Actuarial Society of Hong Kong 香港精算学会 qnFi./  
actuarial valuation 精算师估值 7x6q:4Ep\  
actuary 精算师 $~$NQe!/  
ad referendum agreement 暂定协议；有待覆核的协定 I_QWdxn  
ad valorem duty 从价税；按值征税 T7F)'Mx<  
ad valorem duty system 从价税制 ??X3teO{  
ad valorem fee 从价费 <4l;I*:2&  
ad valorem tariff 从价关税 [SnnOqWw  
additional allowance 额外免税额 wrORyj  
additional amount for unexpired risk 未过期风险的额外款额 7/$r
  
additional assessable profit 补加应评税利润 F 7v 1rf]  
additional assessment 补加评税 ~"eQPTd  
additional commitment 额外承担 XsOz {?G  
additional commitment vote 额外承担拨款 d7g3V
F<j  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 GJpQcse%  
additional dependent parent allowance 供养父母额外免税额 uT")j,tz  
additional provision 额外拨款 }f/xMp-Y  
additional stamp duty 附加印花税 FLWQY,  
additional tax 补加税罚款；补加税款 w.AF7.X`1  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 6p=OM=R  
adjudged bankrupt 被裁定破产 ^p@R!228  
adjudicated bankrupt 裁定破产人 vvWje:H  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 x{
GKz#  
adjudication of bankruptcy 裁定破产；宣告破产 l"T{!Oq  
adjudication of insolvency 裁定无力偿还债务 OI@;ffHSW  
adjusted actual 经调整的实数；调整后的实数 {x&"b-  
adjusted current assets 经调整的流动资产；调整后的流动资产 >gj%q$@
 
adjusted figure 经调整的数字；调整后的数额 AeQIsrAHE  
adjusted liabilities 经调整的负债；调整后的负债 A>0wqT  
adjusted loss 经调整的亏损；调整后的亏损 $w:7$:k  
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 &:]ej6V'[  
adjusted profit 经调整的利润；调整后的利润 =Gl6~lJ{_  
adjusted surplus 经调整的盈余额；调整后的盈余额 UKfC!YR2J8  
adjusted value 经调整的价值；调整后的价值 dV~d60jOF  
adjustment 调整；修订；理算〔保险〕 y{Fq'w!ap  
adjustment centre 调剂中心 d9@Pze">e  
adjustment lag 调整过程的时间差距；调整时差 <1^\,cI2  
adjustment mechanism 调整机制 ;+86q"&n  
adjustment of loss 亏损调整 f( %r)%  
adjustment process 调整过程；调整程序 5V"Fy&}:  
adjustment range 调整幅度 $|0?$U7!  
administered exchange rate 受管制汇率 L%hVts'  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 1Tb'f^M$  
administration expenses 行政费用 3U.?Jbm-8  
administration fee 手续费；行政费 tTX@Bb8  
administration in bankruptcy 破产管理 [,@gSb|D?  
administration order 遗产管理令 r~<I5MZY  
administrator 管理人；遗产管理人 &Fw8V=Pw  
administrator of the estate 遗产管理人 [ X7LV  
admission of debt 债项承认书 F9N/_H*+  
admission of proof 接纳债权证明 Cp`>dtCd  
advance 放贷款项；垫付款项；预支款项；预付款项 =1:dKo8  
advance account 暂支帐目；预付款帐户 I;=HXL  
advance compensation 预付补偿金 .aA8'/  
advance from shareholder 股东垫款 4>JDo,AWy  
advance pending reimbursement 预支以待日后付还 e9F\U   
advanced economy 先进经济体系 |i/Iv  
advancement 预付；预付财产 |I0O|Zdv  
advances warrant 垫款令 q?9x0L  
advancing 贷出 RV%aFI )  
adverse balance 逆差 !8z,}HUdK  
adverse exchange 逆汇 nc0!ag  
advertisement addressed to shareholders 在报章刊登的致股东通告 C2Pw;iK_t  
advice for collection 托收通知书 J7p'_\  
advice of drawing 提款通知书；汇票通知书 pOe"S  
advice of payment 付款通知 :X66[V&eH  
Advisory Committee [Securities and Futures Commission] u4W2{  
谘询委员会〔证券及期货事务监察委员会〕 "1#piJ  
Advisory Committee on Diversification 经济多元化谘询委员会 ~boTh  
affidavit 誓章；遗产申报誓章 aYmC LLj  
affidavit of no receipt 述明无收款的誓章 Ki8]+W37  
affiliate 联号；联营公司；附属公司 `Dn"<-9:  
affiliated company 附属公司；联号；联营公司 O%Mi`\W@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 (|
*CVI;
 
affordability 负担能力 7I_1Lnnf  
African Development Bank [AfDB] 非洲开发银行 q@"0(O
j  
after-acquired property 事后取得的财产 IKm_YQ$XOy  
after-hours dealing 市后交易 "IvFkS=*Q  
after-tax profit 税后盈利；税后利润；税后溢利 p>O>^R  
agency agreement 代理协议 | M|5Nc>W  
agency expenses 代理机构的开支 AJ:(NV1=  
agency fee 代理费 1pM"j!  
Agency Law 《代理法》 RTEzcJ>  
agent 代理人；承销人 NJe^5>4`  
agent of company 公司代理人 }H>}v/  
agent's fee 代理人费；经纪费 h VQj$TA  
aggregate 总计；总数；总体数字 \?|FB~.Ry  
aggregate amount 总款额；总额 E\X:VQ9  
aggregate assets and liabilities 总体资产与负债 1&wI*4  
aggregate at constant price 按固定价格计算的总体数字 ) vKZs:  
aggregate demand 总需求 Q;'{~!=  
aggregate gross position 总持仓量 l1EI4Y9KG  
aggregate limit 总限额 +ROwk  
aggregate of salaries tax 合计薪俸税 YyF=u~l  
aggregate performance 总体表现；总体业绩 `u *:wJsv  
aggregate supply 总体供应 TsvF~Gdp  
aggregate surplus 总盈余 >@mvb@4*  
aggregate total 整体总额 DO^K8~]
 
aggregate value 总值；合计价值 $?e_l  
aggregated basis 合计基准 5V{> 82  
aggregated net chargeable income 合计应课税入息实额 g~A~|di|  
aggregation 合并计算；合计；总和 gXQ s)Eyv  
aggregation of incomes of husband and wife 夫妇入息合并计算 ??7c9l5,  
aggregation of property 财产的总和 8vuA`T!~G  
agio 差价；贴水 j~'a %P  
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》 qkg`4'rLg  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 1 po.Cmx  
《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》 t}!Y}D  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment {zri6P+s  
《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》 pI>[^7  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ?Tr]zxtd  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 .}O _5b(  
agreement for a settlement 授产协议 9k`}fk\M  
agreement for assignment 转让协议 _T{ "F  
agreement for sale 售卖协议；买卖协议 IGtpL[.;/  
agreement for sale and purchase 买卖协议 soTmKqj E  
agreement for the payment of interest 支付利息协议 ^`MGlI}  
agreement for the repayment of money 还款协议 f\{ynC2m  
agreement of reinsurance 再保险协议 3T|xUY)G4  
Agricultural Bank of China 中国农业银行 $YNWT\
FE  
air passenger departure tax 飞机乘客离境税 Fr,qVYf  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 O\"k[V?.V  
airport tax 机场税 zo^34wW^  
alcohol duty 酒精税 p1blPBlp  
alienation 让与；让渡；转让 |@+/R .l  
alimony 生活费；赡养费 S]O0zv^}  
All Ordinaries Index [AOI] 所有普通股指数 $BPTk0Y  
all risks 全险；综合险 lDV}vuM<4  
All Sales Record for Stock Market 《股票市场成交报告》 SdJGhU  
Allied Capital Resources Limited 新联财务有限公司 9 :ubPqt  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ! /^Jma7n  
allocation letter 拨款信件 EV$$wrohQ`  
allocation of fund 分配款项；预留款项 jnu!a.H  
allocation of profit 利润分配；溢利分配 X>$s>})Y  
allocation warrant 拨款令 REj<2Lo  
allotment 分配；配股 MKr)6PG,  
allotment notice 股份配售通知；配股通知 0[O."9  
allotment of shares 股份分配 b":3J)Y6.  
allowable 可获宽免；免税的 6N<v&7cSB  
allowable business loss 可扣除的营业亏损 2jUEL=+Y  
allowable expenses 可扣税的支出 FD+y?UF  
allowance 免税额；津贴；备抵；准备金 \?VNr
2  
allowance for debts 债项的免税额 eL`}j9  
allowance for depreciation by wear and tear 耗损折旧免税额 +4r.G(n),  
allowance for funeral expenses 殡殓费的免税额 /
ta5d;
@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /|HVp  
allowance for repairs and outgoings 修葺及支出方面的免税额 t 5{Y'  
allowance to debtor 给债务人的津贴 a#k
=! W  
alteration of capital 资本更改 gI/#7Cr  
alternate trustee 候补受托人 _?YP0GpU  
amalgamation 合并 #3h~Z)+y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 kW!`vQm~  
ambit of charges 征税范围；收费范围 G""L1?  
amended valuation 经修订的估值 +pefk+  
American Commodities Exchange 美国商品交易所 vK10p)ZV  
American Express Bank Limited 美国运通银行 9bx
Bm  
American Stock Exchange 美国证券交易所 e-`=?tct  
amortization 摊销 Pcs62aE  
amount due from banks 存放银行同业的款项 @N%/v*  
amount due from banks abroad 存放海外银行同业的款项 dh~ cj5  
amount due from holding companies 控股公司欠款 'PBuf:9lN  
amount due from local banks 存放本港银行同业的款项 z K+C&X  
amount due to banks 银行同业的存款 %^?yI
 
amount due to banks abroad 海外银行同业的存款 jMP!/t :w  
amount due to holding companies 控股公司存款 uYu/0fQD  
amount due to local banks 本港银行同业的存款 %!vgAH4  
amount due to outport banks 外埠银行同业的存款 KIeTZVu$%  
amount for note issue 发行纸币的款额 w~n7l97Pw  
amount of bond 担保契据的款额 "7. lsL5  
amount of consideration 代价款额 Ny6 daf3f  
amount of contribution 供款数额 iem@K  
amount of indebtedness 负债款额 0]._|Ubn6)  
amount of principal of the loan 贷款本金额 fEMz%CwH  
amount of rates chargeable 应征差饷数额 ?cH,!2  
amount of share capital 股本额 t'.oty=  
amount of sums assured 承保款额 z/Kjz$l!  
amount of variation 变动幅度 L4x08 e  
amount of vote 拨款数额 dZ"B6L!^(  
amount payable 应付款额 c'XvZNf .C  
amount receivable 应收款额 @'ln)RT,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 '/[9Xwh9  
analysis 分析 Shm$>\~=  
ancillary risk 附属风险 "+@>!U  
annual account 周年帐目；周年帐目报表；年度决算；年结 [Up0<`Q{I_  
annual accounting date 年结日期 Z6F^p8O-  
annual allowance 每年免税额；年积金；年度津贴；年津 D rMG{Yiu  
annual balance 年度余额 .R<Ke\y/  
annual disposable income 每年可动用收入 R'Y=- yF  
annual estimates 周年预算 2GB+st,  
annual fee 年费 ]-D&/88``  
annual general meeting 周年大会 5YW.s   
annual growth rate 年增率；每年增长率 B/n/bi8T  
annual long-term supplement 长期个案每年补助金 B4>kx#LR  
annual pensionable emolument 可供计算退休金的年薪 c'LDH
h7b  
annual report 年报 VY#:IE:T  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;#>,eD2u  
annual return 周年报表；周年申报表；每年报税表格 Onqd2'%<  
Annual Return Rules 《周年报表规则》 sgRD]SF  
annual review of consumer prices 每年消费物价回顾 ^-Knx!z  
annual roll-forward basis 逐年延展方式 #dKHU@+U"  
annual salary 年薪 `Qg#`  
annual statement 年度报表；年度决算表 r{Stsha(  
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 *GMs>"C  
annuitant 年金受益人 V.f'Cw  
annuity 年金 i]L4kh5
 
annuity contract 年金合约 G9_M~N%a  
annuity on human life 人寿年金 &E{i#r)'T  
antecedent debt 先前的债项 
TX%W-J_  
ante-dated cheque 倒填日期支票 >@T(^=Q  
anticipated expenditure 预期开支 uQYBq)p|  
anticipated net profit 预期纯利 [|NgrU_.  
anticipated revenue 预期收入 HfN:oww  
anti-inflation measure 反通货膨胀措施 "\:ZH[j  
anti-inflationary stance 反通货膨胀立场 )RFE< Qcj  
apparent deficit 表面赤字 -T
5$l  
apparent financial solvency 表面偿债能力 rP=!!fC1;  
apparent partner 表面合伙人 t622b?w  
application for personal assessment 个人入息课税申请书 |}O9'fyU8  
application of fund 资金应用 ! 54(K6a[  
application to release as liquidator and to destruct the books of accounts and documents ,M)NC%0X  
申请免除清盘人职务及毁灭帐簿与文件 bns([F  
appointed actuary 委任精算师 #;#r4sJwU  
appointed auditor 委任核数师；委任审计师 L+b"d3!G&%  
appointed trustee 委任的受托人 F9Bj$`#)  
appointer 委任人 RwR.*?#  
apportioned pro rata 按比例分摊 R\+O.vX  
apportionment 分配；分摊 U_/<tWl\[3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6$l6>A  
apportionment formula 分摊方程式 @NY$.K#]  
apportionment of estate duty 遗产税的分摊 4=T>Iy  
appraisal 估价；评估 c/g"/ICs  
appreciable growth 可观增长 [)ybPIv]  
appreciable impact 显着影响 >~% _U+6  
appreciable increase 可观增长 %L^S;v3  
appreciation 增值；升值 o (OC3  
appreciation against other currencies 相对其他货币升值 | gou#zi  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7T)J{:+0!|  
appreciation tax 增值税 f7Dx.-  
appropriation 拨款；拨用；拨付 q%/ciPgE  
appropriation account 拨款帐目 g3i !>  
Appropriation Bill 拨款法案 IIW6;jS  
appropriation-in-aid system 补助拨款办法 1 ^k#g,  
approved assets 核准资产 ;h }^f-  
approved basket stock 认可一篮子证券 -XSu;'4q  
approved budget 核准预算 09RJc3XE9  
approved charitable donation 认可慈善捐款 z+J4XpX0,  
approved charitable institution 认可慈善机构 j+p=ik  
approved currency 核准货币；认可货币 =}G `i**  
approved estimates 核准预算 
j(8I+||  
approved estimates of expenditure 核准开支预算 05+uBwH
 
approved overseas insurer 核准海外保险人 0k];%HV|  
approved overseas trust company 核准海外信托公司 /^d!$v  
approved pooled investment fund 核准汇集投资基金 jq4{UW'  
approved provident fund scheme 认可公积金计划 fR4O^6c:  
approved provision 核准拨款 9bDxml1  
approved redeemable share 核准可赎回股份 'yWv @)  
approved regional stock 认可地区性证券 Q>FuNdUk  
approved retirement scheme 认可退休金计划 +QqEUf<U*,  
approved subordinated loan 核准附属贷款 (S@H'G"  
arbitrage 套戥；套汇；套利 r}gp{Pf7e  
arbitrageur 套戥者；套汇者 +bj[.  
arbitrary amount 临时款项 `_+j+  
arrangement 措施；安排；协定 lIN`1vX(  
arrears 欠款 #Moju  
arrears of pay 欠付薪酬 fy|Ae  
arrears of revenue 逾期未收税款；逾期未收的帐项 S"Q$ Ol"  
articles of association 组织章程；组织细则；组织章程细则 &UW
Sf  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )eFq0+6*)  
ascertainment of profit 确定利润 a*8^M\>m4  
"Asia Clear" “亚洲结算系统” p^LUyLG`  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 D;VFMP  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 =a_
B'^`L  
Asian Development Fund [ADF] 亚洲发展基金 w:}RS.AK  
Asian dollar bond 亚洲美元债券 tXocGM{6C  
Asian dollar market 亚洲美元市场 GUe&WW:Sqk  
Asian dollar rate 亚洲美元利率 .&53WL[D|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ^[d|^fRH Q  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 e/?>6'6 5  
asked price 沽盘；喊价；索价；卖方报价 YdI|xu>0A^  
assessable income 应评税入息 xl(];&A3  
assessable loss 应评税亏损 Z'%k`F  
assessable profit 应评税利润 X3KPN  
assessable value 应评税值 C#5z!z/:%  
assessed profit 估定利润 C?Sy90f  
assessed value 经评估价值 ]<0|"NL  
assessment 评税；评定；估价；评税单 t._W643~  
assessment number 评税编号；估价编号 <tEN1i  
assessment of additional tax 补加税评税 Ou _bM n  
assessment of performance 业绩评估；实绩评价 CbJ ]}Z  
Assessor 评税主任 ACg5"  
asset price bubbles 资产价格泡沫 T[iwP~l  
asset-backed securities 具资产保证的证券 |zV-a2K%J  
assets accretion 资产增值 3 *o l  
assets and liabilities 资产与负债 x)hp3&L  
assets betterment statement 资产递增表；资产改进表 }5RCks;)*  
assets lending 实物放款；有抵押贷款 ,R j{^-k  
assets of the company passing on the death 死者去世时转移的公司资产 *Mt's[8  
assets pledged as security for liabilities 用作负债抵押的资产 J`ia6fy.I  
assets portfolio 资产投资组合 /=x) 9J  
assets price 资产价格 +3 2"vq)_  
assets quality 资产质素 a&Ti44a[  
assets realization 资产变现 rZDmZm?=  
assets refinancing arrangement 资产再集资安排 xQ `>\f  
assets securitization 资产证券化 t` R#pQ  
assets situated outside Hong Kong 在香港以外地方的资产  /{.  
assets stripping 削减资产；拆卖资产 bP`.teO\  
assets value 资产值 <Gy)|qpK[  
assignee 承让人 0R,?$qM\  
assignment 转让；转让书；转让契
VP$`.y  
assignment of interest 权益转让 3|Q:tt'|#  
assignment of letters patent and trade mark 专利证书及商标转让 "8U
d&o  
assignment of property 物业转让；物业转让书 Cwxy~.mI  
assignment right 转让权 Fz_SID  
assignor 转让人 fPs'A  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 '3f"#fF6  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ]@W.5!5H  
associate member 附属会员 Uk u~"OGC  
associated body corporate 相联法人团体 @<ba+z>"~4  
associated company 相联公司；联属公司 a;Q
6S  
associated corporation 相联法团
/q4<ZS#  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] j*m7&wOE  
公认会计师公会〔英国〕 "CdL?(  
Association of Futures Exchange Brokers 香港期货经纪协会 _5vAnt*  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 We#u-#k_O  
association of underwriters 承保人组织 .17WF\1HC.  
assumption of control 接管 3,8>\yf`  
assurance 担保；保险；转易；转易书 5-Vdq  
assurance of interest 权益的转易 ?Sj3-*/?  
at 19XX price 按一九ＸＸ年价格计算 SU.T0>w  
at a discount 按赔价计算；按贴水价格计算；打折扣 Si#b"ls'  
at a premium 按溢价计算；按升水价格计算 (~Pb,Q  
at call 通知付款；按通知 |?CR|xqT  
at constant market price 按固定市价计算 zg!;g`Z@S  
at constant price 按固定价格计算 cn$E?&-
 
at cost 按成本计算 \4q% n  
at current market price 按当时市价计算；按现时市价计算 (yv&&Jc  
at current price 按当时价格计算；按现时价格计算 O_#Ag K<A  
at factor cost 按要素成本计算；按生产要素成本计算 LL+ROX^M  
at money-of-the-day price 按付款当日价格计算 >A#wvQl7   
at or better 按指定或较佳价位〔买卖指令〕 u/e-m/  
at par 按面值计算；平价 [XWY-q#Gg  
at sight 见票即付 `<Xq@\H  
at the close 按收市盘 #`5{?2gS9  
at the opening 按开市盘 PsTPG
K#S  
attestation 见证；见证条款 +(iM]L$Fw%  
at-the-money option 平价期权 >&m
lwxqv  
attorney 受权人；受托代表人 cB U,!  
attornment 新拥有人承认书 iN0gvjZ  
attributable profit 可归属利润 ]Cpd`}'  
attributable share value 可归属股份价值 MP\$_;&xB  
Auckland Stock Exchange 奥克兰证券交易所 I"4j152P|  
auction 拍卖 " d3pkY  
auctioneer 拍卖商 G\S\Qe{P~  
audit 审计；核数 ngoo4}  
Audit Commission 审计署 O1pBr=+j+{  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] u+eA>{  
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〕 7a
Fvj  
audit review 帐目审查 zhbp"yju7  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 9WsPBzi"T  
audited account 审计帐目；经审计的帐目 $d M: 5y  
audited annual account 经审计的周年帐目 `y; s1nL  
audited balance sheet 经审计的资产负债表  H  
auditor 核数师；核数主任；审计师 ~d :Z|8  
auditor's certificate 核数师证明书；审计师证明书 s7IaU|m  
auditor's report 核数师报告；审计师报告 !8^:19+  
Aussie bond 澳元债券 je1f\N45  
austerity budget 紧缩预算 *R.Q!Lv+  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 {dV#"+  
Australia All Ordinaries Index 澳洲所有普通股票指数 jW5n^Y)  
Australian Dollar [AUD] 澳元 "$KU+?  
Australian Options Market 澳大利亚期权市场 8;YeEW5  
Australian Securities Commission 澳洲证券事务监察委员会 )&}\2NK6L  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 {yQeLION  
Australian Stock Exchange 澳大利亚证券交易所 0S <;T+WA  
Austrian Schilling [ATS] 奥地利先令 /T`L;YE  
authentication 认证；鉴证 "Zd4e2>{M\  
authority to purchase 委托购买证；委购书 |Ui1Mm  
authorization 认可；核准；授权；授权书 4:-h\%  
authorization by direction 指示授权 !uLW-[F,  
authorization by instruction 指令授权 QLYb>8?"C  
authorization by warrant 令状授权 bE _=L=NG  
authorization of unit trust 单位信托的认可 iva&W  
authorized agent 指定代理人 W8j)2nKD  
authorized capital 法定资本 L DD^X@q  
authorized clerk 出市员 <Y9vc:S  
authorized dealer 认可交易商 Q#8}p
Bw  
authorized financial institution 认可财务机构 w}VS mt$F  
authorized fund 认可基金 ,Ju

f  
authorized fund house 获授权的基金公司；认可基金公司 qepsR/0M  
authorized institution 认可机构 l$D]*_ jc,  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 EotZ$O=  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 kRs(A~ngc  
authorized insurer 获授权保险人；获认可承保人 elCDPZTf  
authorized investment 特准投资项目 :Xc%_&)  
authorized person 获授权人 #95.KkF  
authorized representative 获授权代表 h(!x&kZq.  
authorized share capital 法定股本 /%Lj$]S7[4  
automated quotation system 自动报价系统 6%Ap/zvCZ>  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ALS\}_8  
自动交易系统〔香港期货交易所有限公司〕 %1fH-:c=C0  
automatic adjustment mechanism 自动调整机制 (KR$PLxDK  
automatic adjustment system 自动调整系统 $lmbeW[0  
Automatic Clearing House 自动票据交换所 )Q\nR`k  
automatic exchange rates accumulation system 自动化汇率累集系统 f^il|Obzl  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 hko0 ?z  
automatic teller machine [ATM] 自动柜员机 az@{O4
  
autopay 自动转帐 0qXd?z$  
available assets 可用资产 ;Pik},  
available fiscal reserve 现存财政储备 \tTZN  
available profit 可用利润 =8S*t
5  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 =,&PD(.  
average 平均；平均数；海损 /gh=+;{  
average basic salary 平均基本薪金 &gxRw l  
average consumer expenditure 平均消费开支；一般消费开支 h')@NnFP1  
average cost 平均成本 S(Md  
average cost of land production 增辟土地平均成本 <U`lh
 
average daily turnover 平均每日成交额 M7{w7}B0@  
average daily wage rate 平均每日工资率 8X`iMFa.P  
average expenditure pattern 平均开支模式 :RR<-N5+  
average growth rate 平均增长率 ez_qG=J .  
average net fixed assets 固定资产平均净值 (y%}].[bB
 
average of relatives 相对价格平均数 @'`!2[2'?  
average price 平均价格 S'qEBz  
average propensity to consume 平均消费倾向；一般消费倾向 )p'ZSXb  
average propensity to save 平均储蓄倾向；一般储蓄倾向 z><=F,W  
average rate 平均率 =zBcfFii`w  
average revenue 平均收入；平均收益 6}"P m  
average stock 平均库存；平均存货 AFO g*{1  
average yearly rent 平均年租 }
z6@Z#%q  
avoidance of double taxation 避免双重课税 (3YCe{  
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 9,\b$?9  
f<WP<!N%  
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