一些有用的会计术语(也不知道发的地方对不对)A

A: wb-_CQ  
A share Ａ股；甲类股份 &o)eRcwH`  
abatement of tax 减税；减扣免税额 Ykj+D7rA:  
ABN AMRO Bank N.V. 荷兰银行 qmGLc~M0  
above-the-line expenditure 线上项目支出；经常预算支出 EYKV}`  
above-the-line receipt 线上项目收入；经常预算收入 RMxFo\TK;  
ABSA Asia Limited 南非联合亚洲有限公司 K!SFS   
absolute change 绝对数值变更 y$HV;%G{26  
absolute expenditure 实际开支 NB)22 %  
absolute guideline figure 绝对准则数字 yUFT9bD  
absolute interest 绝对权益 (, uW-  
absolute order of discharge 绝对破产解除令 >o!~T}J7  
absolute profit margin 绝对利润幅度 J?bx<$C@  
absolute value 实值；绝对值 CF@j]I@{   
absolutely vested interest 绝对既得权益 8}!WJ2[R  
absorbed cost 已吸收成本；已分摊成本 'di(5  
absorption 吸收；分摊；合并 Eg#WR&Uq"  
absorption rate 吸收率；摊配率；分摊率 hW-?j&yJ?  
ACB Finance Limited 亚洲商业财务有限公司 e:RgCDWL  
acceptable form of reciprocity 合理的互惠条件 !&vPG>V  
acceptable rate 适当利率；适当汇率
*#CUZJN\  
acceptance agreement 承兑协议 A#Jx6T`a  
acceptance for honour 参加承兑 ,9~2#[|lq  
acceptor 承兑人；接受人；受票人 |jTRIMj%,_  
acceptor for honour 参加承兑人 Z {*<Gx  
accident insurance 意外保险 O/PO?>@-/  
Accident Insurance Association of Hong Kong 香港意外保险公会 /gq VXDY+`  
accident insurance scheme 意外保险计划 IkJ-*vI6  
accident year basis 意外年度基准 /X97dF)zt  
accommodation 通融；贷款 a}/A]mu  
accommodation bill 通融票据；空头票据 o",J{  
accommodation party 汇票代发人 Ex}hk!  
account balance 帐户余额；帐户结余 c R6:AGr  
account book 帐簿 y` 6!Vj l  
account collected in advance 预收款项 phqmr5s^H  
account current book 往来帐簿 ,LVZ  
account of after-acquired property 事后取得的财产报告  <]h?_)  
account of defaulter 拖欠帐目 8(""ui8  
account payable 应付帐款 |'N
)HH>;  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 *'hJ5{U  
account receivable 应收帐款 R&]#@PW^  
account receivable report 应收帐款报表 6k*,Yei  
account statement 结单；帐单；会计财务报表 Iju9#b6  
account title 帐户名称；会计科目 fu $<*Sa2  
accountant's report 会计师报告 NNP ut$.  
Accountant's Report Rules 会计师报告规则 x /E<@?*:  
accounting and auditing procedure 会计与审计程序；会计与核数程序 /V$U%0  
Accounting Arrangements 《会计安排》 M A  
accounting basis 会计基础 IcP\#zhEv  
accounting by Official Receiver 破产管理署署长呈交的帐目 20A`]-D  
Accounting Circular 《会计通告》 k}FmdaPI'  
accounting class 会计类别 EohvP[i  
accounting date 记帐日期；会计结算日期 r: M>/Z/  
accounting for money 款项核算 yttaZhK^u  
Accounting Officer 会计主任 Lvm"!!  
accounting period 会计报告期；会计期 VHqHG`}:  
accounting policy 会计政策；会计方针 fv/Nf"  
accounting practice 会计惯例  {B
w  
accounting principle 会计准则 N|\Q:<!2_w  
accounting record 会计记录 T1#r>3c\  
accounting report 会计报告 |Q?^Ba  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2r
Pmu  
Accounting Society of China 中国会计学会 chA7R'+LA  
accounting statement 会计报表 h'
ik19  
accounting system 会计制度；会计系统 &OsO _F  
accounting transaction 会计事项；帐务交易 cK.z&y0]  
accounting treatment 会计处理 bYAtUEv  
accounting year 会计年度 ,8G6q_ud  
accretion 增值；添加 1Y'NG<d_  
accrual 应计项目；应累算数目 wl7 (|\-  
accrual basis 应计制；权责发生制 ApNS0  
accrual basis accounting 应计制会计；权责发生制会计 F<TIZ^gFP  
accrue 应累算；应计 `Vl9/IEk  
accrued benefit 应累算利益 YJu~iQ`i  
accrued charges 应计费用 {;vLM* '  
accrued cumulative preference share dividend 应累算的累积优先股股息 03H0(ku=  
accrued expenses 应累算费用 y4)iL?!J~  
accrued interest payable 应付利息；应计未付利息 M>[e1y>7  
accrued interest receivable 应收利息；应计未收利息 z"P/Geb:O  
accrued right 累算权益 `3yK<-  
accruing profit 应累算的利润 Z@,[a  
accumulated fiscal reserve 累积财政储备 d$hBgJe>N  
accumulated profit 累积利润；滚存溢利 Q|xa:`3?  
accumulated reserve 累积储备 *}) W>  
accumulation of surplus income 累积收益盈余 7!Qu+R  
acquired assets 既得资产 Z0%:j\W4c  
acquisition 收购；购置；取得 4i7+'F  
acquisition cost 购置成本 49.B!DqQW&  
acquisition expenses 购置费用 %X|u({(zb  
acquisition of 100% interest 收购全部股权 ?W2u0N  
acquisition of control 取得控制权 +}R#mco5K  
acquisition of fixed assets 购置固定资产 -nXlW  
acquisition of shell “买壳” }Xvm( ;  
acquisition price 收购价 %+^Qs\j  
act of God 天灾 zf;sdQ;4  
acting partner 执事合伙人 Y'C1L4d  
active market 买卖活跃的市场；交投畅旺的市场；旺市 =M=v; ,I-  
active partner 积极参与的合伙人 8W Etm}  
active trading 交投活跃 10_#Z~aU  
actual circulation 实际流通 7-gT:  
actual cost 实际成本 s  }Ql9  
actual expenditure 实际开支；实际支出 YD;G+"n?T  
actual income 实际入息；实际收入；实际收益 \@[,UZ  
actual market 现货市场 BU#3fPl  
actual price 现货价；实际价格 3$wK*xK  
actual profit 实际利润 CEW1T_1U<\  
actual quotation 实盘；实际价位；实际报价 LXqPNVp#  
actual year basis 按实际年度计算 EF6h>"']/  
actuals 实货 Cxeam"-HTt  
actuarial investigation 精算调查 H*e+ 2  
actuarial principle 精算原则 +z4E:v  
actuarial report 精算师报告 &`oybm-p(  
Actuarial Society of Hong Kong 香港精算学会 TV=K3F5)M  
actuarial valuation 精算师估值 McpQ7\*h  
actuary 精算师 dci<Rz`h  
ad referendum agreement 暂定协议；有待覆核的协定 m?kyAW'|  
ad valorem duty 从价税；按值征税 Dxy^r*B  
ad valorem duty system 从价税制 t)1`^W}  
ad valorem fee 从价费 1yVhO2`7]  
ad valorem tariff 从价关税 w2db=9  
additional allowance 额外免税额 #q4uS~  
additional amount for unexpired risk 未过期风险的额外款额 df!i}L  
additional assessable profit 补加应评税利润 ^t:dcY7  
additional assessment 补加评税 2RQ-L  
additional commitment 额外承担 PV:J>!]  
additional commitment vote 额外承担拨款 >n^780S|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 U*b7 Pxq;  
additional dependent parent allowance 供养父母额外免税额 Z?xRSi2~7  
additional provision 额外拨款 T<-_#}.Hn  
additional stamp duty 附加印花税 `/^ _W <  
additional tax 补加税罚款；补加税款 M*f]d`B  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 P?S]Q19Q4  
adjudged bankrupt 被裁定破产 5vg="@O K  
adjudicated bankrupt 裁定破产人 (zh[1[a  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 t
va=DS  
adjudication of bankruptcy 裁定破产；宣告破产 oC-v>&bW  
adjudication of insolvency 裁定无力偿还债务 yzv"sd[8N  
adjusted actual 经调整的实数；调整后的实数 f,4erTBH  
adjusted current assets 经调整的流动资产；调整后的流动资产 . P+Qu   
adjusted figure 经调整的数字；调整后的数额 MqJ5|C.q  
adjusted liabilities 经调整的负债；调整后的负债 t1]/Bw`j/  
adjusted loss 经调整的亏损；调整后的亏损 '%82pZ,?  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Nte$cTjX  
adjusted profit 经调整的利润；调整后的利润 9z..
LD(  
adjusted surplus 经调整的盈余额；调整后的盈余额 $xWUzg1<U  
adjusted value 经调整的价值；调整后的价值 ?w+ V:
D  
adjustment 调整；修订；理算〔保险〕 `XpQR=IOMb  
adjustment centre 调剂中心 z$WLx  
adjustment lag 调整过程的时间差距；调整时差 X8">DR&>Y  
adjustment mechanism 调整机制 u~aRFQ:  
adjustment of loss 亏损调整 Qz3Z_V4k9  
adjustment process 调整过程；调整程序 aL%E
#  
adjustment range 调整幅度 |R1T;J<[  
administered exchange rate 受管制汇率 i[@13kr  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 2j}DI"|h  
administration expenses 行政费用 +FAj30  
administration fee 手续费；行政费 s8)`wH?  
administration in bankruptcy 破产管理 ypyKRsx  
administration order 遗产管理令 uZZRFioX|  
administrator 管理人；遗产管理人 I}m20|vv  
administrator of the estate 遗产管理人 QW$p{ zo  
admission of debt 债项承认书 %4f.<gz~r|  
admission of proof 接纳债权证明 U8AH,?]#  
advance 放贷款项；垫付款项；预支款项；预付款项 
)Qd x  
advance account 暂支帐目；预付款帐户 ddyX+.LMk  
advance compensation 预付补偿金 PO?_i>mA  
advance from shareholder 股东垫款 r5Tdp)S  
advance pending reimbursement 预支以待日后付还 A4cOnG,  
advanced economy 先进经济体系 U(9_
&sL  
advancement 预付；预付财产 ^:]$m;v]  
advances warrant 垫款令 6tndC o;`  
advancing 贷出 ,|B-Nq  
adverse balance 逆差 H#DvCw  
adverse exchange 逆汇 8'HS$J;C  
advertisement addressed to shareholders 在报章刊登的致股东通告 {eV8h}KIl  
advice for collection 托收通知书 `/ayg:WSU  
advice of drawing 提款通知书；汇票通知书 P/girce0  
advice of payment 付款通知 hd u2?v@  
Advisory Committee [Securities and Futures Commission]
8M@'A5]  
谘询委员会〔证券及期货事务监察委员会〕 [d8Q AO1;)  
Advisory Committee on Diversification 经济多元化谘询委员会 RGE(#   
affidavit 誓章；遗产申报誓章 {X&lgj  
affidavit of no receipt 述明无收款的誓章 80wzn,o S  
affiliate 联号；联营公司；附属公司 &8z<~q  
affiliated company 附属公司；联号；联营公司 d.^g#&h
 
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 (XQuRL<X  
affordability 负担能力 6:O<k2=2  
African Development Bank [AfDB] 非洲开发银行 }}{n|l+R5  
after-acquired property 事后取得的财产 8v4 o+wP  
after-hours dealing 市后交易 NOuG#P  
after-tax profit 税后盈利；税后利润；税后溢利 > 'hM"4f  
agency agreement 代理协议 Pps-,*m  
agency expenses 代理机构的开支 `om+p?j  
agency fee 代理费 B+j]C$8}  
Agency Law 《代理法》
<ZF|2  
agent 代理人；承销人 <"J]u@|  
agent of company 公司代理人 dy&UF,l6  
agent's fee 代理人费；经纪费 7l=;I%  
aggregate 总计；总数；总体数字 [/UchU]DT  
aggregate amount 总款额；总额 *q*3SP/  
aggregate assets and liabilities 总体资产与负债 $Sgf jm  
aggregate at constant price 按固定价格计算的总体数字 +t+<?M B  
aggregate demand 总需求 :q]9F4im  
aggregate gross position 总持仓量 ^k;]"NR  
aggregate limit 总限额 LmePJ  
aggregate of salaries tax 合计薪俸税 RhH1nf2UR  
aggregate performance 总体表现；总体业绩 g4$(%]  
aggregate supply 总体供应 n%s%i-[5B  
aggregate surplus 总盈余 hlaN'j <C  
aggregate total 整体总额 by X!,  
aggregate value 总值；合计价值 B6Vlc{c5SO  
aggregated basis 合计基准 e~9O#rQI  
aggregated net chargeable income 合计应课税入息实额 BVNW1<_:  
aggregation 合并计算；合计；总和 V@G#U[D  
aggregation of incomes of husband and wife 夫妇入息合并计算 N8b\OTk2  
aggregation of property 财产的总和 fI613ww]  
agio 差价；贴水 hTr5Q33y>  
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》 7{L4a\JzT  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment T)rE#"_]{  
《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》 L^3&  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment /i'078F  
《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》 \=AA,Il  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment P5h|* ?=  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 d9#Vq=H /  
agreement for a settlement 授产协议 xzm]v9k&  
agreement for assignment 转让协议 z%%O-1   
agreement for sale 售卖协议；买卖协议 W]9*dabem  
agreement for sale and purchase 买卖协议 ff\~`n~WZ  
agreement for the payment of interest 支付利息协议 hm`=wceK  
agreement for the repayment of money 还款协议 `}
}:9d  
agreement of reinsurance 再保险协议 :"\,iH  
Agricultural Bank of China 中国农业银行 \^c4v\s<o#  
air passenger departure tax 飞机乘客离境税 wZ
iUzS;v  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 :$MOdLr  
airport tax 机场税 I6W`y
h`I)  
alcohol duty 酒精税 z1PwupXt1  
alienation 让与；让渡；转让 <Kd(fFe  
alimony 生活费；赡养费 Q+^&  
All Ordinaries Index [AOI] 所有普通股指数 -n|bi cP  
all risks 全险；综合险 1cLtTE  
All Sales Record for Stock Market 《股票市场成交报告》 d(T4Kd$r  
Allied Capital Resources Limited 新联财务有限公司 {r,Uik-nL  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 wA=r]BT  
allocation letter 拨款信件 ,#A(I#wL~  
allocation of fund 分配款项；预留款项 Ymk?@mV4  
allocation of profit 利润分配；溢利分配 Gt9$hB7  
allocation warrant 拨款令 2 |s ohF  
allotment 分配；配股 (^d7K:-'  
allotment notice 股份配售通知；配股通知 5i!Q55Yv=,  
allotment of shares 股份分配 5Q?Jm~H9  
allowable 可获宽免；免税的 $KiCs]I+  
allowable business loss 可扣除的营业亏损 Oj5UG*  
allowable expenses 可扣税的支出 &O&HczO  
allowance 免税额；津贴；备抵；准备金 sgX!4wG&Z  
allowance for debts 债项的免税额 EKwQ$?I  
allowance for depreciation by wear and tear 耗损折旧免税额 L
L^KZ-  
allowance for funeral expenses 殡殓费的免税额 K4c:k; V  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Jz}nV1G(jz  
allowance for repairs and outgoings 修葺及支出方面的免税额 #DTKz]i?
 
allowance to debtor 给债务人的津贴 Dqx#i-L23  
alteration of capital 资本更改 ,=:K&5mCv  
alternate trustee 候补受托人 ]pax,|+$C  
amalgamation 合并 ef5)z}B   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 y_Y(Xx3  
ambit of charges 征税范围；收费范围 ?"6Zf LRi  
amended valuation 经修订的估值 ,N.8  
American Commodities Exchange 美国商品交易所 wVs?E  
American Express Bank Limited 美国运通银行
-@W9+Zf5  
American Stock Exchange 美国证券交易所 ,fkvvM{mq  
amortization 摊销 Td=4V,BN  
amount due from banks 存放银行同业的款项 8\n3 i"  
amount due from banks abroad 存放海外银行同业的款项 nw+~:c
 
amount due from holding companies 控股公司欠款 Xn6#q3;^|  
amount due from local banks 存放本港银行同业的款项 A6N6e\*  
amount due to banks 银行同业的存款 XE}gl&\  
amount due to banks abroad 海外银行同业的存款 kRp]2^}\s\  
amount due to holding companies 控股公司存款 22`^Rsb,6L  
amount due to local banks 本港银行同业的存款 A
M}R#86  
amount due to outport banks 外埠银行同业的存款 4xy\  
amount for note issue 发行纸币的款额 rf.pT+g.P  
amount of bond 担保契据的款额 \Pg~j\;F]  
amount of consideration 代价款额 3nq?Y8yac  
amount of contribution 供款数额 +)Z]<O  
amount of indebtedness 负债款额 fE#(M+(<  
amount of principal of the loan 贷款本金额 ')X(P>  
amount of rates chargeable 应征差饷数额 DXFu9RE\{  
amount of share capital 股本额 51#*8u+L  
amount of sums assured 承保款额 ~ZHjP_5Q  
amount of variation 变动幅度 z;c>Q\Q  
amount of vote 拨款数额 b$G{^  
amount payable 应付款额 FaL\6w  
amount receivable 应收款额 1^~&"s U  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 bjZJP\6  
analysis 分析 067c/c  
ancillary risk 附属风险 _Cmmx`ln  
annual account 周年帐目；周年帐目报表；年度决算；年结 +HK4sA2;  
annual accounting date 年结日期 a~$XD(w^  
annual allowance 每年免税额；年积金；年度津贴；年津 yk+ 50/L  
annual balance 年度余额 88
g3<&  
annual disposable income 每年可动用收入 i]JTKL{\q  
annual estimates 周年预算 8:ubtB  
annual fee 年费 Kb.qv)6i*  
annual general meeting 周年大会 D!<F^mtl  
annual growth rate 年增率；每年增长率 wu41Mz7  
annual long-term supplement 长期个案每年补助金 vwCQvt  
annual pensionable emolument 可供计算退休金的年薪 rPV Q#iB  
annual report 年报  (I[_}l  
Annual Report on the Consumer Price Index 《消费物价指数年报》 615Ya<3f8  
annual return 周年报表；周年申报表；每年报税表格 ,
6)N.  
Annual Return Rules 《周年报表规则》 $%<{zWQm  
annual review of consumer prices 每年消费物价回顾 i! .]U@{k  
annual roll-forward basis 逐年延展方式 |LHJRP-Z  
annual salary 年薪 :ym?]EL4o  
annual statement 年度报表；年度决算表 SeX]|?D  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 !FEc:qH  
annuitant 年金受益人 wq)*bIv  
annuity 年金 W^(zP/  
annuity contract 年金合约 b IDUa  
annuity on human life 人寿年金 7- B.<$uC  
antecedent debt 先前的债项 <I+kB^Er  
ante-dated cheque 倒填日期支票 dbp\tWaW  
anticipated expenditure 预期开支 :6n#y-9^1  
anticipated net profit 预期纯利 o+A7hBM^  
anticipated revenue 预期收入 mw@Pl\=  
anti-inflation measure 反通货膨胀措施 +C(-f  
anti-inflationary stance 反通货膨胀立场 H4$qM_N  
apparent deficit 表面赤字 'o AmA=  
apparent financial solvency 表面偿债能力 GABZsdFZ!  
apparent partner 表面合伙人 xL}i9ozZ  
application for personal assessment 个人入息课税申请书 w^yb`\$  
application of fund 资金应用 l45/$G7  
application to release as liquidator and to destruct the books of accounts and documents LUOjaX  
申请免除清盘人职务及毁灭帐簿与文件 JGs:RD'  
appointed actuary 委任精算师 --yF%tRMP  
appointed auditor 委任核数师；委任审计师 h\s/rZg=r  
appointed trustee 委任的受托人 2g.lb&3W  
appointer 委任人 ?=u?u k<-  
apportioned pro rata 按比例分摊 6g(;2gY  
apportionment 分配；分摊 bLqy7S9x  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 agIqca;  
apportionment formula 分摊方程式 DUp`zW;B  
apportionment of estate duty 遗产税的分摊 wk(25(1q  
appraisal 估价；评估 8-Abg:)  
appreciable growth 可观增长  |/Nh#  
appreciable impact 显着影响 18&"j 8'm  
appreciable increase 可观增长 eYOY   
appreciation 增值；升值 z.vQ1~s  
appreciation against other currencies 相对其他货币升值 C@(@n!o:!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Z 3BwbH  
appreciation tax 增值税 z@*E=B1L  
appropriation 拨款；拨用；拨付
Kv_2=]H  
appropriation account 拨款帐目 `Os=cMR  
Appropriation Bill 拨款法案 bI):-2&s}  
appropriation-in-aid system 补助拨款办法 qmS9*me {  
approved assets 核准资产 mF4W4~
"  
approved basket stock 认可一篮子证券 5ggyk0  
approved budget 核准预算 |v&)O)Jg  
approved charitable donation 认可慈善捐款 Xs03..S  
approved charitable institution 认可慈善机构 Tz
@<hE  
approved currency 核准货币；认可货币 ``MO5${  
approved estimates 核准预算 K'A+V  
approved estimates of expenditure 核准开支预算 lriezI  
approved overseas insurer 核准海外保险人 Cxf K(F  
approved overseas trust company 核准海外信托公司 ~7m`p3W@  
approved pooled investment fund 核准汇集投资基金 L/k35x8  
approved provident fund scheme 认可公积金计划 c%&,(NJ]K  
approved provision 核准拨款 m#"_x{oa  
approved redeemable share 核准可赎回股份 v%tjZ5x  
approved regional stock 认可地区性证券 <Q[%:LD  
approved retirement scheme 认可退休金计划 3Y#Q'r?  
approved subordinated loan 核准附属贷款 `3TR`,=  
arbitrage 套戥；套汇；套利 7B?Y.B  
arbitrageur 套戥者；套汇者 Lg:1zC  
arbitrary amount 临时款项 Wu>]R'C  
arrangement 措施；安排；协定 @0+\:F  
arrears 欠款 P1#g{f  
arrears of pay 欠付薪酬 5Xq+lLW>  
arrears of revenue 逾期未收税款；逾期未收的帐项 xfk -Ezv  
articles of association 组织章程；组织细则；组织章程细则 Yuv(4a<M%  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 tXE/aY*I  
ascertainment of profit 确定利润 dOjly,!  
"Asia Clear" “亚洲结算系统” pF;.nt)  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 U/>I! 7oe  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 7HkO:/  
Asian Development Fund [ADF] 亚洲发展基金 TWP@\ BQ  
Asian dollar bond 亚洲美元债券 92TuuN#{  
Asian dollar market 亚洲美元市场 FFT)m^4p.  
Asian dollar rate 亚洲美元利率 x39tnf/F  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 N,`@
Q7  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 p=+Y7NE)  
asked price 沽盘；喊价；索价；卖方报价 [(X~C*VdxM  
assessable income 应评税入息 5'!fi]Z  
assessable loss 应评税亏损 1+%UZK= K  
assessable profit 应评税利润 .k#PrT1C  
assessable value 应评税值 0'sZ7f<e7  
assessed profit 估定利润 d59rq<yI  
assessed value 经评估价值 K1 f1T  
assessment 评税；评定；估价；评税单
R iZ)FW  
assessment number 评税编号；估价编号 GT6;I7  
assessment of additional tax 补加税评税 j{C~wy!J  
assessment of performance 业绩评估；实绩评价 >+O0W)g{o  
Assessor 评税主任 GSA
+A7sZ  
asset price bubbles 资产价格泡沫 -Jv,#Z3  
asset-backed securities 具资产保证的证券 NlYuT+  
assets accretion 资产增值 ko%mZ0Y  
assets and liabilities 资产与负债 F|%PiC,,qO  
assets betterment statement 资产递增表；资产改进表 )nd^@G^  
assets lending 实物放款；有抵押贷款 vJE=H9E  
assets of the company passing on the death 死者去世时转移的公司资产 Bg|d2,im  
assets pledged as security for liabilities 用作负债抵押的资产 FSuC)Xg  
assets portfolio 资产投资组合 Fe8X@63  
assets price 资产价格 3M#x)cW  
assets quality 资产质素 "&_+!TBg,  
assets realization 资产变现
g;l K34{  
assets refinancing arrangement 资产再集资安排 ; _%zf5;'  
assets securitization 资产证券化 GMU!GSY  
assets situated outside Hong Kong 在香港以外地方的资产 \8(Je"S  
assets stripping 削减资产；拆卖资产 :tWkK$  
assets value 资产值 \Z.r Pq  
assignee 承让人 2Z; !N37U  
assignment 转让；转让书；转让契 kEh9J>|M  
assignment of interest 权益转让 Y[*.^l._  
assignment of letters patent and trade mark 专利证书及商标转让 yLRe'5#m  
assignment of property 物业转让；物业转让书 0>[]Da}  
assignment right 转让权 :k9T`Aa]  
assignor 转让人 <?41-p-;  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 +G;<D@gSa0  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 h-p}Qil,  
associate member 附属会员 _DR@P(0>_  
associated body corporate 相联法人团体 ^"Bhp:o2  
associated company 相联公司；联属公司 BOpZ8p'eH1  
associated corporation 相联法团 :ok.[q  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4 95Y<x}=  
公认会计师公会〔英国〕 
65Z}Hf  
Association of Futures Exchange Brokers 香港期货经纪协会 ?0)K[Kd'Y  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 4(8c L?J`0  
association of underwriters 承保人组织 UDHOcb  
assumption of control 接管 :1d;jx>  
assurance 担保；保险；转易；转易书 <gPM/4$G  
assurance of interest 权益的转易 k7uX!}  
at 19XX price 按一九ＸＸ年价格计算 ~,,r\Y+  
at a discount 按赔价计算；按贴水价格计算；打折扣 rDl/R^w"  
at a premium 按溢价计算；按升水价格计算 #x 6/"Y2  
at call 通知付款；按通知 Up Z 9g"  
at constant market price 按固定市价计算 hUpour |b  
at constant price 按固定价格计算 (~Z&U  
at cost 按成本计算 [l=@b4Og  
at current market price 按当时市价计算；按现时市价计算 ,RV>
F_  
at current price 按当时价格计算；按现时价格计算 nLL2/!'n  
at factor cost 按要素成本计算；按生产要素成本计算 .QY>@b\  
at money-of-the-day price 按付款当日价格计算 Q 1i5"'][  
at or better 按指定或较佳价位〔买卖指令〕 ?CCQm  
at par 按面值计算；平价 cO:lpsKYQ  
at sight 见票即付 ;9~YQW@|  
at the close 按收市盘 0L;,\&*u  
at the opening 按开市盘 *mV?_4!,f7  
attestation 见证；见证条款 [__P-h{J  
at-the-money option 平价期权 Fs>MFj  
attorney 受权人；受托代表人 [XPAI["  
attornment 新拥有人承认书 Dx\~#$S!=  
attributable profit 可归属利润 f0eQq;D$K  
attributable share value 可归属股份价值 PE.UNo>o  
Auckland Stock Exchange 奥克兰证券交易所 S))B^).0-  
auction 拍卖 *vQ 6LF;y  
auctioneer 拍卖商 =pzTB-
G  
audit 审计；核数 42e[OG-  
Audit Commission 审计署 lP=,|xFra  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] a|TUH+|  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 |keU+De  
audit review 帐目审查 ?121 as}z  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 '7' 73  
audited account 审计帐目；经审计的帐目 <Z[Z&^  
audited annual account 经审计的周年帐目 8K^#$,.."  
audited balance sheet 经审计的资产负债表 xlcCL?qQj  
auditor 核数师；核数主任；审计师 -qpvV
LR,  
auditor's certificate 核数师证明书；审计师证明书 HM(X8iNt  
auditor's report 核数师报告；审计师报告 hxdjmc-  
Aussie bond 澳元债券 kM-8%a2i  
austerity budget 紧缩预算 vEjf|-Mb9  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 )4o8SF7lz  
Australia All Ordinaries Index 澳洲所有普通股票指数 |`yU \  
Australian Dollar [AUD] 澳元 DK2Wjr;  
Australian Options Market 澳大利亚期权市场 .|"E:qTD  
Australian Securities Commission 澳洲证券事务监察委员会 ,&Zp^  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =ZSYg K  
Australian Stock Exchange 澳大利亚证券交易所 <|'ETqP<+  
Austrian Schilling [ATS] 奥地利先令 mR2"dq;U  
authentication 认证；鉴证 #Br`;hL<T  
authority to purchase 委托购买证；委购书 ZYB5s~;eB"  
authorization 认可；核准；授权；授权书 Gy+c/gK  
authorization by direction 指示授权 2cu2S"r  
authorization by instruction 指令授权 =H: N!!:  
authorization by warrant 令状授权 Obu 6k[BE.  
authorization of unit trust 单位信托的认可 =2*2$  
authorized agent 指定代理人 _e8Gt6>  
authorized capital 法定资本 8\nka5  
authorized clerk 出市员 rhYARr'  
authorized dealer 认可交易商 ` *hTx|!'  
authorized financial institution 认可财务机构 l_((3e[)  
authorized fund 认可基金 Vh01y f  
authorized fund house 获授权的基金公司；认可基金公司 W rT_7  
authorized institution 认可机构 alxIc.[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [6\O <-?  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 bs}SFTL  
authorized insurer 获授权保险人；获认可承保人 ;"f9"  
authorized investment 特准投资项目 &'neOf/~  
authorized person 获授权人 p Dg!Cs  
authorized representative 获授权代表 A+Bq5mik  
authorized share capital 法定股本 EAh|$~X  
automated quotation system 自动报价系统 b L.Xby<Y  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] O*2{V]Y @  
自动交易系统〔香港期货交易所有限公司〕 +-x+c: IxA  
automatic adjustment mechanism 自动调整机制 /_JR7BB^X,  
automatic adjustment system 自动调整系统 j
n]l!nm  
Automatic Clearing House 自动票据交换所 W
CaMPz  
automatic exchange rates accumulation system 自动化汇率累集系统 6wOj,}2Mn  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ui"`c%2n  
automatic teller machine [ATM] 自动柜员机 w3iX "w  
autopay 自动转帐 n\7>_  
available assets 可用资产 Z3<lJk\Y  
available fiscal reserve 现存财政储备 W-D4" G@  
available profit 可用利润 Hl}m*9<9us  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 g\+!+!"~  
average 平均；平均数；海损 7h.[eMLPB  
average basic salary 平均基本薪金 hQ)?LPUB  
average consumer expenditure 平均消费开支；一般消费开支 Yjy%
MR  
average cost 平均成本 |Eu#mN  
average cost of land production 增辟土地平均成本 Q(WfWifu-|  
average daily turnover 平均每日成交额 8z-wdO\  
average daily wage rate 平均每日工资率 ]Gj%-5G  
average expenditure pattern 平均开支模式 b;`MHEzw&q  
average growth rate 平均增长率 '[[IalQ?  
average net fixed assets 固定资产平均净值 Dir# [j  
average of relatives 相对价格平均数 "<L9-vb  
average price 平均价格 gjJ:s,Fg  
average propensity to consume 平均消费倾向；一般消费倾向 W;X:U.  
average propensity to save 平均储蓄倾向；一般储蓄倾向 EnMc9FN(y  
average rate 平均率 9e;{o,r@  
average revenue 平均收入；平均收益 yp hd'Pu"  
average stock 平均库存；平均存货 <e|B7<.  
average yearly rent 平均年租 .F/l$4CQ  
avoidance of double taxation 避免双重课税 _0&U'/cs  
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 ;MO,HdP;  
P!R`b9_U  
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