一些有用的会计术语(也不知道发的地方对不对)A

A: d/oxRzk'L  
A share Ａ股；甲类股份 Qv=F'  
abatement of tax 减税；减扣免税额 zQvp<IUq  
ABN AMRO Bank N.V. 荷兰银行 CJ0
{>?  
above-the-line expenditure 线上项目支出；经常预算支出 + q@kRQY;n  
above-the-line receipt 线上项目收入；经常预算收入 2w6y  
ABSA Asia Limited 南非联合亚洲有限公司 ~Iw7Xq E2  
absolute change 绝对数值变更 Qxb5Y)/jn  
absolute expenditure 实际开支 X;`XkOjk  
absolute guideline figure 绝对准则数字 7L68voC@U  
absolute interest 绝对权益 >HMuh)  
absolute order of discharge 绝对破产解除令 ,FWC|uM"  
absolute profit margin 绝对利润幅度 AY3nQH   
absolute value 实值；绝对值 t*X k'(v  
absolutely vested interest 绝对既得权益 Xi vzhI4  
absorbed cost 已吸收成本；已分摊成本 RE~:+.eB  
absorption 吸收；分摊；合并 t0t" =(d  
absorption rate 吸收率；摊配率；分摊率 Y v22,|:  
ACB Finance Limited 亚洲商业财务有限公司 &)Y26*(`  
acceptable form of reciprocity 合理的互惠条件 HAa$pGb  
acceptable rate 适当利率；适当汇率 5`];[M9  
acceptance agreement 承兑协议 E2J.t`H  
acceptance for honour 参加承兑 5k/Y7+*?E  
acceptor 承兑人；接受人；受票人 qRy<W  
acceptor for honour 参加承兑人  n *Y+y  
accident insurance 意外保险 ,
H$1iJ?  
Accident Insurance Association of Hong Kong 香港意外保险公会 b|_Pt  
accident insurance scheme 意外保险计划 VsLlPw{  
accident year basis 意外年度基准 Z1u:OI@(  
accommodation 通融；贷款 h,QC#Ak o  
accommodation bill 通融票据；空头票据  0Bbno9Yp  
accommodation party 汇票代发人 6%N.'wf  
account balance 帐户余额；帐户结余 .C$4jR.KC  
account book 帐簿 <*O~?=6p  
account collected in advance 预收款项 QAs$fi}f]s  
account current book 往来帐簿 iBlZw%zKP  
account of after-acquired property 事后取得的财产报告 G+Gd;`4  
account of defaulter 拖欠帐目 ^B)iBfZ  
account payable 应付帐款 9em?2'ysa  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 w=]id'`?q  
account receivable 应收帐款 yffg_^fR  
account receivable report 应收帐款报表 @0js=3!2  
account statement 结单；帐单；会计财务报表 19V  
account title 帐户名称；会计科目 H\W/;Nn  
accountant's report 会计师报告 xz9xt  
Accountant's Report Rules 会计师报告规则 yMz%s=rh  
accounting and auditing procedure 会计与审计程序；会计与核数程序  ! n@*6  
Accounting Arrangements 《会计安排》 2|Of$oMc  
accounting basis 会计基础 3eOwy~  
accounting by Official Receiver 破产管理署署长呈交的帐目 =Yd{PZ*fR  
Accounting Circular 《会计通告》 Hrz#So\#  
accounting class 会计类别 RE*;_DF  
accounting date 记帐日期；会计结算日期 |"7F`M96I  
accounting for money 款项核算 6[cC1a3r:  
Accounting Officer 会计主任 vd0;33$L  
accounting period 会计报告期；会计期 ShFC@)<lJ  
accounting policy 会计政策；会计方针 7;]n+QRfm  
accounting practice 会计惯例 i{1SUx+Re  
accounting principle 会计准则 T&@xgj|!)  
accounting record 会计记录 WKjE^u  
accounting report 会计报告 ji'NR  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 fC1PPgQ\  
Accounting Society of China 中国会计学会  Z1
@E  
accounting statement 会计报表 ?f}lYQzM  
accounting system 会计制度；会计系统 POZ5W)F(  
accounting transaction 会计事项；帐务交易 7r,s+u.  
accounting treatment 会计处理 ^o;f~6#17  
accounting year 会计年度 W+F{!dW  
accretion 增值；添加 ,_ zivUU  
accrual 应计项目；应累算数目 8v eG^o  
accrual basis 应计制；权责发生制 7t8[M(  
accrual basis accounting 应计制会计；权责发生制会计
AHg:`Wjv-  
accrue 应累算；应计 '!$g<= @  
accrued benefit 应累算利益 d46PAA{'  
accrued charges 应计费用 Ab| tE5%  
accrued cumulative preference share dividend 应累算的累积优先股股息 ui_nvD:  
accrued expenses 应累算费用 Q7<_>)e^  
accrued interest payable 应付利息；应计未付利息 5X8GR5P  
accrued interest receivable 应收利息；应计未收利息 bLSZZfq  
accrued right 累算权益 w4 R!aWLd  
accruing profit 应累算的利润 CC8M1iW3  
accumulated fiscal reserve 累积财政储备 Nd5G-eYI  
accumulated profit 累积利润；滚存溢利 rUg<(/c  
accumulated reserve 累积储备 '*`25BiQ  
accumulation of surplus income 累积收益盈余 w]<a$C8*y:  
acquired assets 既得资产 OHEl.p]|  
acquisition 收购；购置；取得 G{wIY"~4  
acquisition cost 购置成本
960[.99  
acquisition expenses 购置费用 n+ot. -  
acquisition of 100% interest 收购全部股权 rt5FecX
\  
acquisition of control 取得控制权 ape\zZCV  
acquisition of fixed assets 购置固定资产 qM~;Q6{v  
acquisition of shell “买壳” `>.^/SGu>?  
acquisition price 收购价 U^AywE]  
act of God 天灾 q\0CS>.  
acting partner 执事合伙人 xK7xAO  
active market 买卖活跃的市场；交投畅旺的市场；旺市 4FWL\;6  
active partner 积极参与的合伙人 HNFG:t9  
active trading 交投活跃 6bv~E.  
actual circulation 实际流通 R&lJ& SgC  
actual cost 实际成本 UG@9X/l}  
actual expenditure 实际开支；实际支出 )9oF?l^q  
actual income 实际入息；实际收入；实际收益 ]6:|-x:m  
actual market 现货市场 H8$l }pOz  
actual price 现货价；实际价格 U-b(  
actual profit 实际利润 PTt#Ixn,  
actual quotation 实盘；实际价位；实际报价 @e`%'  
actual year basis 按实际年度计算 .mr&zq  
actuals 实货 J(0E'o{ug  
actuarial investigation 精算调查 {Kbb4%P+h  
actuarial principle 精算原则 @y"/hh_?  
actuarial report 精算师报告 5X4
#T&.  
Actuarial Society of Hong Kong 香港精算学会 >#9f{  
actuarial valuation 精算师估值 ]2Vu+AP  
actuary 精算师 Z$a5vu*pg  
ad referendum agreement 暂定协议；有待覆核的协定 E.ugr])  
ad valorem duty 从价税；按值征税 bSG}I|  
ad valorem duty system 从价税制 %3Ba9Nmid  
ad valorem fee 从价费 [9hslk  
ad valorem tariff 从价关税 g?TPRr~$9  
additional allowance 额外免税额 T+a\dgd  
additional amount for unexpired risk 未过期风险的额外款额 t>~a/K"  
additional assessable profit 补加应评税利润 D@O#P^?  
additional assessment 补加评税 (pDu  
additional commitment 额外承担 <./r%3$;7  
additional commitment vote 额外承担拨款 As5*)o"&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "UNWbsn6Qr  
additional dependent parent allowance 供养父母额外免税额 9A7LDHst7  
additional provision 额外拨款 SC Qr/Q  
additional stamp duty 附加印花税 [osIQ!u;:  
additional tax 补加税罚款；补加税款 eNQQ`
ll@m  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 t\\oGH
 
adjudged bankrupt 被裁定破产 )U2cS\k'7n  
adjudicated bankrupt 裁定破产人 B4l*]K%  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 26e.Hu  
adjudication of bankruptcy 裁定破产；宣告破产 J*!_kg)>J  
adjudication of insolvency 裁定无力偿还债务 7I#<w[l>k  
adjusted actual 经调整的实数；调整后的实数 aa-{,X"MF  
adjusted current assets 经调整的流动资产；调整后的流动资产 MAv-`8@|  
adjusted figure 经调整的数字；调整后的数额 >e'Hz(~'/  
adjusted liabilities 经调整的负债；调整后的负债 )o=ipm[  
adjusted loss 经调整的亏损；调整后的亏损 >TKl`O  
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 vzXfJP  
adjusted profit 经调整的利润；调整后的利润 t)p. $  
adjusted surplus 经调整的盈余额；调整后的盈余额 I`% ]1{  
adjusted value 经调整的价值；调整后的价值 UPE9e   
adjustment 调整；修订；理算〔保险〕 XABB6J]  
adjustment centre 调剂中心 goMv8d  
adjustment lag 调整过程的时间差距；调整时差 Y&![2o.Q  
adjustment mechanism 调整机制 spX*e1  
adjustment of loss 亏损调整 ZyJ-}[z  
adjustment process 调整过程；调整程序 _l,_NV&T  
adjustment range 调整幅度 dcn/|"jr  
administered exchange rate 受管制汇率 Y
<ZaW
{%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 g"KH~bN  
administration expenses 行政费用 I:l/U-b7h  
administration fee 手续费；行政费 C6PlO  
administration in bankruptcy 破产管理 5s7C;+  
administration order 遗产管理令 8:9/RL\"x  
administrator 管理人；遗产管理人 1ZrJ7a7=  
administrator of the estate 遗产管理人 PLV-De  
admission of debt 债项承认书 $2
kZM4  
admission of proof 接纳债权证明 ]%Db%A
 
advance 放贷款项；垫付款项；预支款项；预付款项 :`Z'vRj  
advance account 暂支帐目；预付款帐户 m9Pzy^g1  
advance compensation 预付补偿金 ='[J.  
advance from shareholder 股东垫款 \nzaF4+$  
advance pending reimbursement 预支以待日后付还 crDm2oA~t  
advanced economy 先进经济体系 ,UveH` n-  
advancement 预付；预付财产 SjmWl
f,  
advances warrant 垫款令
2[V9`r8*  
advancing 贷出 qQ{i2D%)?f  
adverse balance 逆差 5McOSy  
adverse exchange 逆汇 U65a_dakk  
advertisement addressed to shareholders 在报章刊登的致股东通告 *"HA=-Z;  
advice for collection 托收通知书 ES>iM)M  
advice of drawing 提款通知书；汇票通知书 [YTOrN  
advice of payment 付款通知 W,D$=Bg  
Advisory Committee [Securities and Futures Commission] #}lq2!f6  
谘询委员会〔证券及期货事务监察委员会〕 !vY5X2?tr,  
Advisory Committee on Diversification 经济多元化谘询委员会 /[FES78p  
affidavit 誓章；遗产申报誓章 myvn@OsEw  
affidavit of no receipt 述明无收款的誓章 32S5Ai@Cd"  
affiliate 联号；联营公司；附属公司 m"|AD/2;(  
affiliated company 附属公司；联号；联营公司 o3ZqPk]al  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 te*|>NRS  
affordability 负担能力 ,|7!/]0&  
African Development Bank [AfDB] 非洲开发银行 gm1 7VrC  
after-acquired property 事后取得的财产 G@(ukt`0}  
after-hours dealing 市后交易 !A|ayYBb\  
after-tax profit 税后盈利；税后利润；税后溢利 A`I;m0<  
agency agreement 代理协议 4e!
>A  
agency expenses 代理机构的开支 M3EB=tU  
agency fee 代理费 Z37%jdr  
Agency Law 《代理法》 l`b%imX  
agent 代理人；承销人 &UextGk7  
agent of company 公司代理人 xULcS :Q  
agent's fee 代理人费；经纪费 ^}{`bw{  
aggregate 总计；总数；总体数字 M&h`uO/[  
aggregate amount 总款额；总额 DxvD 1u  
aggregate assets and liabilities 总体资产与负债 <uf,@N5m  
aggregate at constant price 按固定价格计算的总体数字 hLo>jE  
aggregate demand 总需求 k3-7Vyg  
aggregate gross position 总持仓量 .~C[D T+,  
aggregate limit 总限额 nuucYm%IF-  
aggregate of salaries tax 合计薪俸税 P-LdzVt(^  
aggregate performance 总体表现；总体业绩 )zMsKfQ  
aggregate supply 总体供应 |9;MP&68  
aggregate surplus 总盈余 qN@-H6D1=  
aggregate total 整体总额 _yu_Ev}R  
aggregate value 总值；合计价值 Mv1V Vk  
aggregated basis 合计基准 1=^edQ+  
aggregated net chargeable income 合计应课税入息实额 BIn7<.&  
aggregation 合并计算；合计；总和 ;XDGlv%  
aggregation of incomes of husband and wife 夫妇入息合并计算 R]xXG0  
aggregation of property 财产的总和 *B0 7-  
agio 差价；贴水 +]*hzWbe  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 VUbg{Rb)  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment k0>]7t$L  
《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》 ?>}&,:U}  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment MVYf-'\^
  
《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》 a'prlXr\4  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment IS[&V&.n  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 -+H?0XN  
agreement for a settlement 授产协议 "l7))>lL  
agreement for assignment 转让协议 dp=#|!jc  
agreement for sale 售卖协议；买卖协议 G@+AB*Eu  
agreement for sale and purchase 买卖协议 Lk8NjK6  
agreement for the payment of interest 支付利息协议 YYi:d=0<SO  
agreement for the repayment of money 还款协议 O@)D%*;v  
agreement of reinsurance 再保险协议 e<E]8GAF  
Agricultural Bank of China 中国农业银行 t$k$Hd';  
air passenger departure tax 飞机乘客离境税 v0uA]6:  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 z'rB_l  
airport tax 机场税 +H `FC  
alcohol duty 酒精税 E==vk~cz  
alienation 让与；让渡；转让  +}-Ecr  
alimony 生活费；赡养费 ,2/y(JX}*!  
All Ordinaries Index [AOI] 所有普通股指数 %7n(>em  
all risks 全险；综合险 \|< 5zL  
All Sales Record for Stock Market 《股票市场成交报告》 #$*l#j"#A  
Allied Capital Resources Limited 新联财务有限公司 j%TcW!D-_  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 QBwgI>zfS"  
allocation letter 拨款信件 Ip&Q'"HYj  
allocation of fund 分配款项；预留款项 lr-:o@q{  
allocation of profit 利润分配；溢利分配 dZi?Z  
allocation warrant 拨款令 z&W5@6")`  
allotment 分配；配股 o0`|r+E\  
allotment notice 股份配售通知；配股通知 k,M%"FLQ  
allotment of shares 股份分配 =3R5m>6!/  
allowable 可获宽免；免税的 f!D~aJ  
allowable business loss 可扣除的营业亏损 'd
u
{ky  
allowable expenses 可扣税的支出 |`c=`xK7'  
allowance 免税额；津贴；备抵；准备金 n>##,o|Vr#  
allowance for debts 债项的免税额 NUjo5.7  
allowance for depreciation by wear and tear 耗损折旧免税额 \Bg?QhA_D  
allowance for funeral expenses 殡殓费的免税额 `xm4?6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 j?gscQ3  
allowance for repairs and outgoings 修葺及支出方面的免税额 Q4!6|%n8v  
allowance to debtor 给债务人的津贴 vb1Gz]~)>  
alteration of capital 资本更改 48t_?2>  
alternate trustee 候补受托人 =j$!N# L  
amalgamation 合并 %Tvy|L ,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ET:B"  
ambit of charges 征税范围；收费范围 !ZC0n`  
amended valuation 经修订的估值 tw?\bB  
American Commodities Exchange 美国商品交易所 ")?NCun>  
American Express Bank Limited 美国运通银行 A"W}l)+X  
American Stock Exchange 美国证券交易所 gZ&' J\  
amortization 摊销 C?47v4n-'  
amount due from banks 存放银行同业的款项 0{'%j~"  
amount due from banks abroad 存放海外银行同业的款项 X GhV? tA  
amount due from holding companies 控股公司欠款 W%.ou\GN^t  
amount due from local banks 存放本港银行同业的款项 %@4/W N  
amount due to banks 银行同业的存款 ;~ ,<8  
amount due to banks abroad 海外银行同业的存款 >~)IsQ*%  
amount due to holding companies 控股公司存款 \8HLQly|@  
amount due to local banks 本港银行同业的存款 U%)m [zAw  
amount due to outport banks 外埠银行同业的存款 * U#@M3g.  
amount for note issue 发行纸币的款额 xOgUX6n  
amount of bond 担保契据的款额 @c{rqa v  
amount of consideration 代价款额 5Z
@~d'D  
amount of contribution 供款数额 'D1Sm&M2%e  
amount of indebtedness 负债款额 :!nBTw  
amount of principal of the loan 贷款本金额 QZ:xG:qyk;  
amount of rates chargeable 应征差饷数额 hJIF!eoI  
amount of share capital 股本额 u{>_Pb  
amount of sums assured 承保款额 wO&2S-;_K  
amount of variation 变动幅度 ++ZtL\h{7  
amount of vote 拨款数额 6;^ e  
amount payable 应付款额 TP-<Lhy  
amount receivable 应收款额 H.R7
,'9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 n"P29"
  
analysis 分析 jh3XG  
ancillary risk 附属风险  SK&?s`  
annual account 周年帐目；周年帐目报表；年度决算；年结 YLO/J2['  
annual accounting date 年结日期 JRT,%;*,  
annual allowance 每年免税额；年积金；年度津贴；年津 *k%3J9=-1  
annual balance 年度余额 }
M+2 ,#l  
annual disposable income 每年可动用收入 $GcVI;a  
annual estimates 周年预算 JLZ=$d  
annual fee 年费 
MG6y  
annual general meeting 周年大会 eKj'[2G@/  
annual growth rate 年增率；每年增长率 tUR9ti  
annual long-term supplement 长期个案每年补助金 {6uhUb  
annual pensionable emolument 可供计算退休金的年薪 gJv;{;%  
annual report 年报 ;?`l1:C5)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 k=o>DaEh(  
annual return 周年报表；周年申报表；每年报税表格 SFdSA4D"  
Annual Return Rules 《周年报表规则》 nL[zXl  
annual review of consumer prices 每年消费物价回顾 W<"{d  
annual roll-forward basis 逐年延展方式 us,1:@a)a  
annual salary 年薪 yxpDQO~x  
annual statement 年度报表；年度决算表 7vf?#^RlV  
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 b}OOG  
annuitant 年金受益人 IC:wof
"  
annuity 年金 $*Z Zh  
annuity contract 年金合约 mhXSbo9w-  
annuity on human life 人寿年金 ygz6 ~(
 
antecedent debt 先前的债项 Q#$#VT!F  
ante-dated cheque 倒填日期支票 qp6*v&  
anticipated expenditure 预期开支 *gxo!F}  
anticipated net profit 预期纯利 pPX~pPIj2  
anticipated revenue 预期收入 QoVRZ$!p  
anti-inflation measure 反通货膨胀措施 FYtf<C+  
anti-inflationary stance 反通货膨胀立场 EDkxRfY2/  
apparent deficit 表面赤字 iNxuQ7~  
apparent financial solvency 表面偿债能力 6QC=:_M;  
apparent partner 表面合伙人 d|, B* N(w  
application for personal assessment 个人入息课税申请书 ~.,h12  
application of fund 资金应用 G',*"mZQ[  
application to release as liquidator and to destruct the books of accounts and documents Z
O!  
申请免除清盘人职务及毁灭帐簿与文件 ,*w  
appointed actuary 委任精算师 BL&D|e  
appointed auditor 委任核数师；委任审计师 *~0Ko{Avc  
appointed trustee 委任的受托人 ]XAJ|[]sj*  
appointer 委任人 ZX Sl+k.  
apportioned pro rata 按比例分摊 p>c`GDU  
apportionment 分配；分摊 8!c#XMHV  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 W6>SYa  
apportionment formula 分摊方程式 hDf|9}/UQd  
apportionment of estate duty 遗产税的分摊 ;C+g)BW  
appraisal 估价；评估 53w@
 
appreciable growth 可观增长 ;N FTdP  
appreciable impact 显着影响 =b* Is,R/  
appreciable increase 可观增长 \f AL:mJ  
appreciation 增值；升值 Z_F}Y2-w9  
appreciation against other currencies 相对其他货币升值 ctzaqsr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +.RC{o,  
appreciation tax 增值税 jD eNCJ  
appropriation 拨款；拨用；拨付 %%w/;o!c  
appropriation account 拨款帐目 S_B $-H|  
Appropriation Bill 拨款法案 tKik)ei  
appropriation-in-aid system 补助拨款办法 `S{Blv  
approved assets 核准资产 *Ugtg9j  
approved basket stock 认可一篮子证券 22<T.c  
approved budget 核准预算 u?>]C6$  
approved charitable donation 认可慈善捐款 vFL\O  
approved charitable institution 认可慈善机构 vj23j[!|  
approved currency 核准货币；认可货币 |4F3Gu  
approved estimates 核准预算 dK=<%)N  
approved estimates of expenditure 核准开支预算 # XD-a  
approved overseas insurer 核准海外保险人 d5x>kO'[l  
approved overseas trust company 核准海外信托公司 'xC83}!k  
approved pooled investment fund 核准汇集投资基金 N2~q\BqA  
approved provident fund scheme 认可公积金计划 /W6r{Et  
approved provision 核准拨款 b(Ev:  
approved redeemable share 核准可赎回股份 J}035  
approved regional stock 认可地区性证券 RNJUA^{  
approved retirement scheme 认可退休金计划 f#W5Nu'*!  
approved subordinated loan 核准附属贷款
DjX*2O  
arbitrage 套戥；套汇；套利 _H41qKS{Ul  
arbitrageur 套戥者；套汇者 <$\En[u0  
arbitrary amount 临时款项 s]X]jfA.  
arrangement 措施；安排；协定 0uf'6<fR  
arrears 欠款 *vss  
arrears of pay 欠付薪酬 mu(EmAoenQ  
arrears of revenue 逾期未收税款；逾期未收的帐项 2eOde(K+  
articles of association 组织章程；组织细则；组织章程细则 Pc*+QtQ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 bLfbzkNV\1  
ascertainment of profit 确定利润 "F*'UfOwrZ  
"Asia Clear" “亚洲结算系统” 1f"LAs`%  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 '~1uJ0H  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Q6?}/p  
Asian Development Fund [ADF] 亚洲发展基金 'e3[m  
Asian dollar bond 亚洲美元债券 _TRO2p0  
Asian dollar market 亚洲美元市场 c==` r C  
Asian dollar rate 亚洲美元利率 6L~tUe.G  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 J)w58/`?t  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 l9J]<gG  
asked price 沽盘；喊价；索价；卖方报价 nj7wc9z4  
assessable income 应评税入息 z'G~b[kG4n  
assessable loss 应评税亏损 -}Jf4k#G  
assessable profit 应评税利润 QX*HvT  
assessable value 应评税值 t^=6czk  
assessed profit 估定利润 %mhnd):  
assessed value 经评估价值 GYD`  
assessment 评税；评定；估价；评税单 K,>D%mJ  
assessment number 评税编号；估价编号 ?5%|YsJP_  
assessment of additional tax 补加税评税 {&'u1yR  
assessment of performance 业绩评估；实绩评价 6[h3pb/m  
Assessor 评税主任 P|[i{h  
asset price bubbles 资产价格泡沫 0.^9)v*i  
asset-backed securities 具资产保证的证券 WCbv5)uTUs  
assets accretion 资产增值 !KUV,>L  
assets and liabilities 资产与负债 Di3<fp#w#  
assets betterment statement 资产递增表；资产改进表 4No!`O-!&  
assets lending 实物放款；有抵押贷款 FZM9aA  
assets of the company passing on the death 死者去世时转移的公司资产 5"IbmD>D  
assets pledged as security for liabilities 用作负债抵押的资产 XeaO,P  
assets portfolio 资产投资组合 %C]K`=vI-  
assets price 资产价格 bBQ1~ R  
assets quality 资产质素 y:0j$%^  
assets realization 资产变现 V4RtH  
assets refinancing arrangement 资产再集资安排 Z7eD+4gD  
assets securitization 资产证券化 kpM5/=f/@  
assets situated outside Hong Kong 在香港以外地方的资产 ~ituPrH%<  
assets stripping 削减资产；拆卖资产 `};8  
assets value 资产值 5N:THvh6o  
assignee 承让人 L`yyn/2>  
assignment 转让；转让书；转让契 y7I')}SC  
assignment of interest 权益转让 |]5g+sd  
assignment of letters patent and trade mark 专利证书及商标转让 HR85!S`  
assignment of property 物业转让；物业转让书 /"t*gN=wrF  
assignment right 转让权 "tgaFtC=w  
assignor 转让人 |M?yC
o  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 =H_|007C  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 t(4%l4i;X  
associate member 附属会员 (ia
(y(=C  
associated body corporate 相联法人团体 {]\QUXH  
associated company 相联公司；联属公司 =TDK$Ek  
associated corporation 相联法团 BfLh%XC  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Q?GmSeUi  
公认会计师公会〔英国〕 !s;+6Sy  
Association of Futures Exchange Brokers 香港期货经纪协会 {*8'b
NJ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 aDx{Q&  
association of underwriters 承保人组织 H)$-T1Wx4  
assumption of control 接管 Rx$5#K!%M  
assurance 担保；保险；转易；转易书 Oj#nF@U  
assurance of interest 权益的转易 Z2Bl
$ \  
at 19XX price 按一九ＸＸ年价格计算 ;as4EqiK  
at a discount 按赔价计算；按贴水价格计算；打折扣 %y~=+Sm%m
 
at a premium 按溢价计算；按升水价格计算 Kq|L:Z  
at call 通知付款；按通知
GM6Y`iU  
at constant market price 按固定市价计算 a*d>WN.;U  
at constant price 按固定价格计算 &v+8RY^F=  
at cost 按成本计算 nn@"68]g  
at current market price 按当时市价计算；按现时市价计算 N\IdZX%u  
at current price 按当时价格计算；按现时价格计算 )#9R()n!  
at factor cost 按要素成本计算；按生产要素成本计算 So*Q8`"-.  
at money-of-the-day price 按付款当日价格计算 klG]PUzd  
at or better 按指定或较佳价位〔买卖指令〕 3S-nsMs.  
at par 按面值计算；平价 Kc=&jCn  
at sight 见票即付 tVU
oUl  
at the close 按收市盘 .y{qsL^P  
at the opening 按开市盘 fbKL31PI  
attestation 见证；见证条款 bz[+g,e2oA  
at-the-money option 平价期权 +I
o[o6*  
attorney 受权人；受托代表人 NTk"W!<Cl2  
attornment 新拥有人承认书 {]~b^=qE$  
attributable profit 可归属利润 $X~4J  
attributable share value 可归属股份价值 +I0?D  
Auckland Stock Exchange 奥克兰证券交易所 -r_/b  
auction 拍卖 &eQF[8 ,  
auctioneer 拍卖商 B Mh949;  
audit 审计；核数 uhUC m  
Audit Commission 审计署 lHwQ'/r  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] e,qc7BJzK  
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〕 e2Sudd=' G  
audit review 帐目审查 Akf?BB3bC  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 zE +)oQ,  
audited account 审计帐目；经审计的帐目 (!Q^.C_m  
audited annual account 经审计的周年帐目 ~A+DH  
audited balance sheet 经审计的资产负债表 m!s/L,iJJ  
auditor 核数师；核数主任；审计师 $-m`LF@  
auditor's certificate 核数师证明书；审计师证明书 6elmLDMni\  
auditor's report 核数师报告；审计师报告 *5iNw_&  
Aussie bond 澳元债券 C6=7zYhR  
austerity budget 紧缩预算 F8km8lPQl  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 X8Px  
Australia All Ordinaries Index 澳洲所有普通股票指数 =&~*r  
Australian Dollar [AUD] 澳元 o'@VDGS`  
Australian Options Market 澳大利亚期权市场 4,kT4_&,  
Australian Securities Commission 澳洲证券事务监察委员会 \$ L2xd  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 :tY;K2wDM  
Australian Stock Exchange 澳大利亚证券交易所 LuS]D%  
Austrian Schilling [ATS] 奥地利先令 %ci/(wL  
authentication 认证；鉴证 @cNX\$J  
authority to purchase 委托购买证；委购书 s5>=!yX  
authorization 认可；核准；授权；授权书 `d,hP"jBc  
authorization by direction 指示授权 -"iGcVV  
authorization by instruction 指令授权 [G^ir  
authorization by warrant 令状授权 ~p{.4n2:  
authorization of unit trust 单位信托的认可 Q_'3}:4  
authorized agent 指定代理人 zFh JLH*C  
authorized capital 法定资本  :\1:n  
authorized clerk 出市员 +]/_gz  
authorized dealer 认可交易商 iCCY222:  
authorized financial institution 认可财务机构 +5Yc/Qp  
authorized fund 认可基金 2~+_T  
authorized fund house 获授权的基金公司；认可基金公司 PZ~uHX_d>  
authorized institution 认可机构 *Z=K9y,IC  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 4flyV -  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ]Kb  
authorized insurer 获授权保险人；获认可承保人 3!^5a%u  
authorized investment 特准投资项目 ?fDF Rms  
authorized person 获授权人 a?CV;9
 
authorized representative 获授权代表 2xH
9O{  
authorized share capital 法定股本 LbDhPG`u  
automated quotation system 自动报价系统 @a) x^d  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] pPm[<^\#S  
自动交易系统〔香港期货交易所有限公司〕 E_]L8UC;m  
automatic adjustment mechanism 自动调整机制 /w{DyHT  
automatic adjustment system 自动调整系统 #r; 'AG  
Automatic Clearing House 自动票据交换所 .w^M?}dx  
automatic exchange rates accumulation system 自动化汇率累集系统 /u{ 9UR[g  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 L3P_  
automatic teller machine [ATM] 自动柜员机 =NwmhV  
autopay 自动转帐 Me[T=Tt`@w  
available assets 可用资产 .Ya]N+r*  
available fiscal reserve 现存财政储备 %B`MO-  
available profit 可用利润 &GcWv+p  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
RG|]Kt8  
average 平均；平均数；海损 ?V%x94B  
average basic salary 平均基本薪金 EO$_]0yI;_  
average consumer expenditure 平均消费开支；一般消费开支 $;Lb|~  
average cost 平均成本 Lz2 AWqR  
average cost of land production 增辟土地平均成本 &*RJh'o|N(  
average daily turnover 平均每日成交额 =YkJS%)M)  
average daily wage rate 平均每日工资率 d paZ6g  
average expenditure pattern 平均开支模式 2`/
JT  
average growth rate 平均增长率 wy"^a45h  
average net fixed assets 固定资产平均净值 0PD]#.
+  
average of relatives 相对价格平均数 I&qT3/SVI  
average price 平均价格 Ce}wgKzr  
average propensity to consume 平均消费倾向；一般消费倾向 oqHI`Tu  
average propensity to save 平均储蓄倾向；一般储蓄倾向 .|$6Pi%!  
average rate 平均率 oX@nWQBc_  
average revenue 平均收入；平均收益 (L_txd4  
average stock 平均库存；平均存货 #>dfP"}&,  
average yearly rent 平均年租 gbM#jhQ  
avoidance of double taxation 避免双重课税 'WkDpa  
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 lG,/tMy  
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