一些有用的会计术语(也不知道发的地方对不对)A

A: "j(?fVx  
A share Ａ股；甲类股份 >'\cNM~nf  
abatement of tax 减税；减扣免税额 mI;#Zq_j  
ABN AMRO Bank N.V. 荷兰银行 X0IXj%\N  
above-the-line expenditure 线上项目支出；经常预算支出 ?<7o\Xk#{  
above-the-line receipt 线上项目收入；经常预算收入 KB3zQJY  
ABSA Asia Limited 南非联合亚洲有限公司 0H<&*U_V  
absolute change 绝对数值变更 qQzf&"  
absolute expenditure 实际开支 +aa( YGL  
absolute guideline figure 绝对准则数字 {Vg8pt  
absolute interest 绝对权益 Yr7%C  
absolute order of discharge 绝对破产解除令 iPnu *29  
absolute profit margin 绝对利润幅度 EUxkYl  
absolute value 实值；绝对值 n4*
hQi+d  
absolutely vested interest 绝对既得权益 Av3qoH)[<  
absorbed cost 已吸收成本；已分摊成本 $%*E)~  
absorption 吸收；分摊；合并 <[N"W82p  
absorption rate 吸收率；摊配率；分摊率 w"p,6Ew
 
ACB Finance Limited 亚洲商业财务有限公司 e@B
+\1  
acceptable form of reciprocity 合理的互惠条件 JYQ.Y!X1O  
acceptable rate 适当利率；适当汇率 7x,c)QES`  
acceptance agreement 承兑协议 zQ[g*  
acceptance for honour 参加承兑 )qi/>GR,  
acceptor 承兑人；接受人；受票人 Ai99:J2k  
acceptor for honour 参加承兑人 Q2 tM~  
accident insurance 意外保险 DBUhqRfl  
Accident Insurance Association of Hong Kong 香港意外保险公会 E Z^eEDZ  
accident insurance scheme 意外保险计划 +}MV$X
  
accident year basis 意外年度基准 H\BhAf  
accommodation 通融；贷款 gc%aaYf>  
accommodation bill 通融票据；空头票据 
+W=  
accommodation party 汇票代发人
q '6gj  
account balance 帐户余额；帐户结余 g\Gx
oR  
account book 帐簿 w>RBth^p  
account collected in advance 预收款项 a-P'h1hbH  
account current book 往来帐簿 ( Lp~:p  
account of after-acquired property 事后取得的财产报告 -85]x)JE  
account of defaulter 拖欠帐目 ~hJ/&,vH!  
account payable 应付帐款 u!iBAr5  
account payee only [A/C payee only] 只可转帐；存入收款人帐户
J|ni'Hb  
account receivable 应收帐款 *)PCPYB^  
account receivable report 应收帐款报表 (6Ssk4  
account statement 结单；帐单；会计财务报表 *Ey5F/N}$H  
account title 帐户名称；会计科目 >,ThIwRN  
accountant's report 会计师报告 +@:$7m(V  
Accountant's Report Rules 会计师报告规则 LdSBNg#3  
accounting and auditing procedure 会计与审计程序；会计与核数程序 .iDxq8l  
Accounting Arrangements 《会计安排》 ]}K\
&ho2  
accounting basis 会计基础 BseK?`]U"  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]klP.&I/0  
Accounting Circular 《会计通告》 uU&,KEH  
accounting class 会计类别 v
Xdz?  
accounting date 记帐日期；会计结算日期 T);eYC"@  
accounting for money 款项核算 pv:7kgod  
Accounting Officer 会计主任 XET'XJWF%  
accounting period 会计报告期；会计期  8(.DI/  
accounting policy 会计政策；会计方针 ;=&D_jGf]  
accounting practice 会计惯例 X)-9u8  
accounting principle 会计准则 .I6:iB  
accounting record 会计记录 sn|q EH  
accounting report 会计报告 qNhV zx  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 a!`b`r-4  
Accounting Society of China 中国会计学会 1KH]l336D"  
accounting statement 会计报表 >g):xi3qK  
accounting system 会计制度；会计系统 aY/msplC  
accounting transaction 会计事项；帐务交易 $~#N1 
 
accounting treatment 会计处理 994  
accounting year 会计年度 ."N`X\  
accretion 增值；添加 KJ7[DN'(  
accrual 应计项目；应累算数目 me-:A:si  
accrual basis 应计制；权责发生制 /3MTutM|<X  
accrual basis accounting 应计制会计；权责发生制会计 t}Z*2=DO  
accrue 应累算；应计 HwE1cOT  
accrued benefit 应累算利益 r*-e~  
accrued charges 应计费用
H9c  
accrued cumulative preference share dividend 应累算的累积优先股股息
}~8/
a3  
accrued expenses 应累算费用 nG0Uv%?{pj  
accrued interest payable 应付利息；应计未付利息 c&A;0**K,  
accrued interest receivable 应收利息；应计未收利息 /EJwO3MW  
accrued right 累算权益
(IAc*V~  
accruing profit 应累算的利润 0SoU\/kUi  
accumulated fiscal reserve 累积财政储备 W{0gtT0  
accumulated profit 累积利润；滚存溢利 =y5~7&9'  
accumulated reserve 累积储备 {nyQ]Nu"  
accumulation of surplus income 累积收益盈余 cfb8kNn~+  
acquired assets 既得资产 GCw<jHw  
acquisition 收购；购置；取得 Kp_L\'.I5$  
acquisition cost 购置成本 1P"akc  
acquisition expenses 购置费用 (thDv rT@2  
acquisition of 100% interest 收购全部股权 'rT@r:6fn  
acquisition of control 取得控制权 =Mg/m'QI  
acquisition of fixed assets 购置固定资产 c1v,5c6d j  
acquisition of shell “买壳” 1|_8+)i;  
acquisition price 收购价 Dv7/eRt  
act of God 天灾 s_(%1/{  
acting partner 执事合伙人 uYh6q1@"~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,bv?c@  
active partner 积极参与的合伙人 3 cd5g  
active trading 交投活跃 ##%R|P3  
actual circulation 实际流通 R]oi&"H@r)  
actual cost 实际成本 Q?Au.q],  
actual expenditure 实际开支；实际支出 wm3fd7T  
actual income 实际入息；实际收入；实际收益 AR<'Airi:  
actual market 现货市场 ya+eGD@N':  
actual price 现货价；实际价格 @J[l^o9  
actual profit 实际利润 'IaI7on  
actual quotation 实盘；实际价位；实际报价 9Y9pKTU  
actual year basis 按实际年度计算 E8-8E2i,  
actuals 实货 @$5!
  
actuarial investigation 精算调查 :+1S+w  
actuarial principle 精算原则 Ivw+U-Mz  
actuarial report 精算师报告 $gYy3y  
Actuarial Society of Hong Kong 香港精算学会 nN|zEw]  
actuarial valuation 精算师估值 >s@6rNgf  
actuary 精算师 HvITw%`  
ad referendum agreement 暂定协议；有待覆核的协定 }m?1IU%q  
ad valorem duty 从价税；按值征税 tDuQ+|~M  
ad valorem duty system 从价税制 P,S$qD*4  
ad valorem fee 从价费 sFR'y.  
ad valorem tariff 从价关税 8[\(*E}d!X  
additional allowance 额外免税额 HJY_l  
additional amount for unexpired risk 未过期风险的额外款额 {J:ZM"GS  
additional assessable profit 补加应评税利润 uUAib<wdPL  
additional assessment 补加评税 ~=t,g S  
additional commitment 额外承担 Vt_NvPB`  
additional commitment vote 额外承担拨款 F8q&v"  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 O*af`J{  
additional dependent parent allowance 供养父母额外免税额 L{>XT
 
additional provision 额外拨款 X#s:C=q1  
additional stamp duty 附加印花税 gE,i
Cx  
additional tax 补加税罚款；补加税款 )N{Qpbh  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 jni }om  
adjudged bankrupt 被裁定破产 :!vDX2o)\  
adjudicated bankrupt 裁定破产人 sLx!Do$'  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %4Nq T  
adjudication of bankruptcy 裁定破产；宣告破产 RvL-SI%E  
adjudication of insolvency 裁定无力偿还债务 H}}]Gh.T  
adjusted actual 经调整的实数；调整后的实数 X&^8[,"  
adjusted current assets 经调整的流动资产；调整后的流动资产  E%g_O_  
adjusted figure 经调整的数字；调整后的数额 'ADaz75`*r  
adjusted liabilities 经调整的负债；调整后的负债 E'p5  
adjusted loss 经调整的亏损；调整后的亏损 cmQLkT"#K  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 9R
 XT  
adjusted profit 经调整的利润；调整后的利润 w%,Iy,G@  
adjusted surplus 经调整的盈余额；调整后的盈余额 05".;(  
adjusted value 经调整的价值；调整后的价值 (7nWv43  
adjustment 调整；修订；理算〔保险〕 7y",%WYSD  
adjustment centre 调剂中心 Qtmsk:qm  
adjustment lag 调整过程的时间差距；调整时差 MSPzOJQPy  
adjustment mechanism 调整机制 K5x&:z  
adjustment of loss 亏损调整 >w:px$g4  
adjustment process 调整过程；调整程序 ziuhS4k  
adjustment range 调整幅度 )J/,-p  
administered exchange rate 受管制汇率 0T!_;IQ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 r4}:t$  
administration expenses 行政费用 ;{]%ceetcu  
administration fee 手续费；行政费
P;>8S:8  
administration in bankruptcy 破产管理 5 ^}zysY`  
administration order 遗产管理令 Im{I23.2  
administrator 管理人；遗产管理人 [YT"UVI  
administrator of the estate 遗产管理人 C7%+1w'D8  
admission of debt 债项承认书 +p =n-  
admission of proof 接纳债权证明 M9MfO*  
advance 放贷款项；垫付款项；预支款项；预付款项 u</21fz'  
advance account 暂支帐目；预付款帐户 ~ifo7,  
advance compensation 预付补偿金 `0+zF-  
advance from shareholder 股东垫款 ?i*kwEj=  
advance pending reimbursement 预支以待日后付还 %g3@m5&  
advanced economy 先进经济体系 \NbMSC&H  
advancement 预付；预付财产 6Lw34R  
advances warrant 垫款令 S#{e@ C  
advancing 贷出 M%f96XUM  
adverse balance 逆差 i(q%E
Mf  
adverse exchange 逆汇 <C\snB  
advertisement addressed to shareholders 在报章刊登的致股东通告 /H+j6*}r  
advice for collection 托收通知书 a;AvY O  
advice of drawing 提款通知书；汇票通知书 62&E]>A(i  
advice of payment 付款通知 4/S% eZB  
Advisory Committee [Securities and Futures Commission] gIS<"smOo  
谘询委员会〔证券及期货事务监察委员会〕 }q-_|(b;  
Advisory Committee on Diversification 经济多元化谘询委员会  WpX)[au  
affidavit 誓章；遗产申报誓章 EfY|S3Av  
affidavit of no receipt 述明无收款的誓章 >Pv#)qtm  
affiliate 联号；联营公司；附属公司 ]|[,N>  
affiliated company 附属公司；联号；联营公司 rlYAy5&  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Q4

Mp[  
affordability 负担能力 T78`~-D4<  
African Development Bank [AfDB] 非洲开发银行 l]whL1N3  
after-acquired property 事后取得的财产 X:\r )  
after-hours dealing 市后交易 fZ6lnZ  
after-tax profit 税后盈利；税后利润；税后溢利 tk4~ 8  
agency agreement 代理协议 yG?,8!/]  
agency expenses 代理机构的开支 bit&H  
agency fee 代理费 //VgPl  
Agency Law 《代理法》 +*[lp@zU{  
agent 代理人；承销人 ;4of7d  
agent of company 公司代理人 kS[xwbE  
agent's fee 代理人费；经纪费 .63:
G<  
aggregate 总计；总数；总体数字 5haJPWG|'  
aggregate amount 总款额；总额
xMDx<sk  
aggregate assets and liabilities 总体资产与负债 8$<jd^w  
aggregate at constant price 按固定价格计算的总体数字 fU_itb(  
aggregate demand 总需求 [QA@XBy6  
aggregate gross position 总持仓量 0qSd#jO  
aggregate limit 总限额 xtL_,ug  
aggregate of salaries tax 合计薪俸税 9J_lxy}  
aggregate performance 总体表现；总体业绩 X b-q:{r1h  
aggregate supply 总体供应 A P><l@  
aggregate surplus 总盈余 G"0YCi#I|  
aggregate total 整体总额 `,~I*}T>5W  
aggregate value 总值；合计价值 Kx?3]  
aggregated basis 合计基准 WE\912j  
aggregated net chargeable income 合计应课税入息实额 D`3m%O(?  
aggregation 合并计算；合计；总和 {:c*-+?  
aggregation of incomes of husband and wife 夫妇入息合并计算 xn(lkQ6Fm  
aggregation of property 财产的总和 w\KO1 Ob  
agio 差价；贴水 PgAC3%M6  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 b|t` )BF  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment fkWuSGi  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 G8OLx+!0e  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment po+>83/!oq  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ?!1K@/!  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment g@YJ#S(}  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 MIasCH>r  
agreement for a settlement 授产协议 {ScilT  
agreement for assignment 转让协议 tG(?PmQ  
agreement for sale 售卖协议；买卖协议 j}Lt"r2F  
agreement for sale and purchase 买卖协议 |xyN#wi  
agreement for the payment of interest 支付利息协议 JnH>L|G{;%  
agreement for the repayment of money 还款协议 B*E:?4(<P  
agreement of reinsurance 再保险协议 ~p<o":k+Lv  
Agricultural Bank of China 中国农业银行 /g2(<  
air passenger departure tax 飞机乘客离境税 "ZF:}y  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 !
%r5  
airport tax 机场税 x2+%.$'  
alcohol duty 酒精税 +=hiLfnE  
alienation 让与；让渡；转让 M >Yx_)<U  
alimony 生活费；赡养费 4AB7uw  
All Ordinaries Index [AOI] 所有普通股指数 }|MGYS)  
all risks 全险；综合险 W}V L3s  
All Sales Record for Stock Market 《股票市场成交报告》 T(K~be  
Allied Capital Resources Limited 新联财务有限公司 ?B@(W(
I  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Z8+{ -  
allocation letter 拨款信件 `s(T(l  
allocation of fund 分配款项；预留款项 ZWaHG_ U)  
allocation of profit 利润分配；溢利分配 %qL0=ad  
allocation warrant 拨款令 .]g>.  
allotment 分配；配股 qQ[&FjTO`  
allotment notice 股份配售通知；配股通知 (1gfb*L  
allotment of shares 股份分配 O]RP?'vO  
allowable 可获宽免；免税的 vttmSdY  
allowable business loss 可扣除的营业亏损 x9R_KLN:;  
allowable expenses 可扣税的支出 F,Ec
qM'f  
allowance 免税额；津贴；备抵；准备金 B!H46w~  
allowance for debts 债项的免税额 54s+4R FL  
allowance for depreciation by wear and tear 耗损折旧免税额 sG*1?  
allowance for funeral expenses 殡殓费的免税额 6j@3C`Yd  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "P`V|g  
allowance for repairs and outgoings 修葺及支出方面的免税额 MHmaut#  
allowance to debtor 给债务人的津贴 :Lqz`  
alteration of capital 资本更改 |H 0+.f;  
alternate trustee 候补受托人 Bh?K_{
e  
amalgamation 合并 i6M_Gk}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %k @"*  
ambit of charges 征税范围；收费范围 j@$p(P$  
amended valuation 经修订的估值 .^8 x>~  
American Commodities Exchange 美国商品交易所 $]EG|]"Ns  
American Express Bank Limited 美国运通银行 v+A$CGH96  
American Stock Exchange 美国证券交易所 V|xKvH  
amortization 摊销 zz3Rld!b[  
amount due from banks 存放银行同业的款项 _3-nw  
amount due from banks abroad 存放海外银行同业的款项 ((F[]<?  
amount due from holding companies 控股公司欠款 1?sR1du,  
amount due from local banks 存放本港银行同业的款项 hK*:pf  
amount due to banks 银行同业的存款 B;?)   
amount due to banks abroad 海外银行同业的存款 1\t}pGSOeh  
amount due to holding companies 控股公司存款 @SeE,<  
amount due to local banks 本港银行同业的存款 j4Ppn  
amount due to outport banks 外埠银行同业的存款 We%-?l:"  
amount for note issue 发行纸币的款额 )B.NV<m  
amount of bond 担保契据的款额 lR_ 4iyqb  
amount of consideration 代价款额 =qiX0JT  
amount of contribution 供款数额 l/0TNOA  
amount of indebtedness 负债款额 9{_D"h}}  
amount of principal of the loan 贷款本金额 X>l  
amount of rates chargeable 应征差饷数额 @1ZLr  
amount of share capital 股本额 ?kvkkycI  
amount of sums assured 承保款额
#R v&b@K  
amount of variation 变动幅度 R4v)}`x  
amount of vote 拨款数额 EeC5HgIU'C  
amount payable 应付款额 "mr;!"LA  
amount receivable 应收款额 #!0le:_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \TqKm  
analysis 分析 bSsX)wHm  
ancillary risk 附属风险 A$vCm  
annual account 周年帐目；周年帐目报表；年度决算；年结 iHhoNv`MR  
annual accounting date 年结日期 [4B.;MS(  
annual allowance 每年免税额；年积金；年度津贴；年津 u6h"=l{  
annual balance 年度余额 +O>1Ed  
annual disposable income 每年可动用收入 \hv1"WaJ  
annual estimates 周年预算 1c_qNI;:p  
annual fee 年费 Ub(zwR;  
annual general meeting 周年大会 +ew2+2  
annual growth rate 年增率；每年增长率 S*~v9+  
annual long-term supplement 长期个案每年补助金 G m40u/  
annual pensionable emolument 可供计算退休金的年薪 l@7Xgsey  
annual report 年报 A7SBm`XJ)p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1V(tt{  
annual return 周年报表；周年申报表；每年报税表格 ;=.VKW%U  
Annual Return Rules 《周年报表规则》 9NLO{kN  
annual review of consumer prices 每年消费物价回顾 {FyGh */  
annual roll-forward basis 逐年延展方式 ](c[D9I!8  
annual salary 年薪 SOQm>\U'i  
annual statement 年度报表；年度决算表 8 St`,Tq)  
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 +Z[(s!  
annuitant 年金受益人 'PTWC.C?9  
annuity 年金 .OA_)J7  
annuity contract 年金合约 xB"o 7,  
annuity on human life 人寿年金 f!2`N  
antecedent debt 先前的债项 w A<JJ_R  
ante-dated cheque 倒填日期支票 L/9f"%kZ  
anticipated expenditure 预期开支 uV?[eiezD0  
anticipated net profit 预期纯利 R06q~>  
anticipated revenue 预期收入 sXxF5&AF0  
anti-inflation measure 反通货膨胀措施 OO5k_J  
anti-inflationary stance 反通货膨胀立场 *L>gZ`Q  
apparent deficit 表面赤字 `~Nd4EA)2  
apparent financial solvency 表面偿债能力 =;Gy"F1 dp  
apparent partner 表面合伙人 A;Rr#q<  
application for personal assessment 个人入息课税申请书 oW3{&vfz  
application of fund 资金应用 9NvV{WI-1  
application to release as liquidator and to destruct the books of accounts and documents ^50#R<Ny  
申请免除清盘人职务及毁灭帐簿与文件 XmN3[j  
appointed actuary 委任精算师
J/Ki]T9  
appointed auditor 委任核数师；委任审计师 8_WFSF^  
appointed trustee 委任的受托人 >Z ZX]#=I  
appointer 委任人 CI$pPY<u1  
apportioned pro rata 按比例分摊 _q`$W9M+k  
apportionment 分配；分摊 c!"&E
\F  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4{H>V_9zs  
apportionment formula 分摊方程式 J@'}lG  
apportionment of estate duty 遗产税的分摊 Y0iL+=[k`m  
appraisal 估价；评估 UV8,SSDTV  
appreciable growth 可观增长 l9 RjxO.~U  
appreciable impact 显着影响 f;M7y:A8q,  
appreciable increase 可观增长 m5Gt8Z 6a  
appreciation 增值；升值 44_7gOZ  
appreciation against other currencies 相对其他货币升值 bj^YB,iSM  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 zOkUR9  
appreciation tax 增值税 vG9A'R'P  
appropriation 拨款；拨用；拨付 ,W"Q)cL  
appropriation account 拨款帐目 |NFX"wv:c<  
Appropriation Bill 拨款法案 >AIkkQT  
appropriation-in-aid system 补助拨款办法 ]v96Q/a  
approved assets 核准资产 o<2H~2/  
approved basket stock 认可一篮子证券 DP`$gd  
approved budget 核准预算 RMU]GCa  
approved charitable donation 认可慈善捐款 zMasA  
approved charitable institution 认可慈善机构 o =)hUr  
approved currency 核准货币；认可货币 I8 Ai_^P  
approved estimates 核准预算 Ftu~nh}  
approved estimates of expenditure 核准开支预算 g,/gApa  
approved overseas insurer 核准海外保险人 |KFRC)g  
approved overseas trust company 核准海外信托公司 Q.:SIBP  
approved pooled investment fund 核准汇集投资基金 Yy]^_,r  
approved provident fund scheme 认可公积金计划 Fa78y
Y+6  
approved provision 核准拨款 #MYhKySku  
approved redeemable share 核准可赎回股份 !7XAc,y  
approved regional stock 认可地区性证券 Z!o&};_j  
approved retirement scheme 认可退休金计划 \9*wo9cV  
approved subordinated loan 核准附属贷款 ImQ?<g8$  
arbitrage 套戥；套汇；套利 `Cy-*$$  
arbitrageur 套戥者；套汇者 ++ !BSQ e  
arbitrary amount 临时款项 )HWf`;VQ  
arrangement 措施；安排；协定 ~ldqg2c  
arrears 欠款 xv;'27mUt  
arrears of pay 欠付薪酬 7kapa
59  
arrears of revenue 逾期未收税款；逾期未收的帐项 v#i,pBj  
articles of association 组织章程；组织细则；组织章程细则 2OFrv=F  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3]Rb2$p[=  
ascertainment of profit 确定利润 J{c-'Of2yi  
"Asia Clear" “亚洲结算系统” `[x`#irD  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ~*R"WiDtI  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 b#cXn4<3D  
Asian Development Fund [ADF] 亚洲发展基金 ta\AiHm  
Asian dollar bond 亚洲美元债券 K
c~h  
Asian dollar market 亚洲美元市场 L2:v#c()#)  
Asian dollar rate 亚洲美元利率 ;~Y0H9`  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 P wL]v.:  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 d>@&[C!28  
asked price 沽盘；喊价；索价；卖方报价 ],{b&\  
assessable income 应评税入息 *k$&U3=  
assessable loss 应评税亏损 R<aF;Rvb5  
assessable profit 应评税利润 ]
H8,}  
assessable value 应评税值 j8kax/*[  
assessed profit 估定利润 t.Hte/,k  
assessed value 经评估价值 {w*5uI%%e  
assessment 评税；评定；估价；评税单 R/5aIh  
assessment number 评税编号；估价编号 /
*=1hF  
assessment of additional tax 补加税评税 gB1w,96J  
assessment of performance 业绩评估；实绩评价 Tvf%'%h1  
Assessor 评税主任 W9>q1  
asset price bubbles 资产价格泡沫 L h"K"Uv  
asset-backed securities 具资产保证的证券 OL|_@Fv`A  
assets accretion 资产增值 O^(ji8[l  
assets and liabilities 资产与负债
K4938 v  
assets betterment statement 资产递增表；资产改进表 -Bymt[  
assets lending 实物放款；有抵押贷款 2u
w1R;zw  
assets of the company passing on the death 死者去世时转移的公司资产 9&e=s<6dO  
assets pledged as security for liabilities 用作负债抵押的资产 {,z$*nf  
assets portfolio 资产投资组合 3dm lP2  
assets price 资产价格 ;`
<uo$R  
assets quality 资产质素 ir^%9amh  
assets realization 资产变现 g_8Bhe"ik  
assets refinancing arrangement 资产再集资安排 CjRI!}S  
assets securitization 资产证券化 []R`h*#  
assets situated outside Hong Kong 在香港以外地方的资产 Yg_;Eu0'?  
assets stripping 削减资产；拆卖资产 tNf?pV77  
assets value 资产值 f S-(Kmh  
assignee 承让人 >D20f<w(H  
assignment 转让；转让书；转让契 c\.Hs9T >  
assignment of interest 权益转让 T;/Y/Fd  
assignment of letters patent and trade mark 专利证书及商标转让 ?`R;ZT)U-  
assignment of property 物业转让；物业转让书 LJ7Qwh_",  
assignment right 转让权 3D<s
#  
assignor 转让人 dd4g?):  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 3Z.<=D  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ~"-+BG(5  
associate member 附属会员 et[n;nl>V  
associated body corporate 相联法人团体 6`(x)Q9  
associated company 相联公司；联属公司 w6ZyMR,T  
associated corporation 相联法团 Y>v(UU  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] bs{i@1$  
公认会计师公会〔英国〕 !ER,o_T<  
Association of Futures Exchange Brokers 香港期货经纪协会 !Yuu~|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 7q_B`$ata  
association of underwriters 承保人组织 @&!`.Y oy  
assumption of control 接管 Th&-n%r9K  
assurance 担保；保险；转易；转易书 8%-+@\=  
assurance of interest 权益的转易 KI&+Zw4VL  
at 19XX price 按一九ＸＸ年价格计算 SymBb}5  
at a discount 按赔价计算；按贴水价格计算；打折扣 bF'Y.+"dr  
at a premium 按溢价计算；按升水价格计算 pU4k/v555;  
at call 通知付款；按通知 VKUoVOFvPR  
at constant market price 按固定市价计算 &3a1(>(7F  
at constant price 按固定价格计算 uLok0"}  
at cost 按成本计算 @uru4>1_dy  
at current market price 按当时市价计算；按现时市价计算 J
'99  
at current price 按当时价格计算；按现时价格计算 @wa2Z  
at factor cost 按要素成本计算；按生产要素成本计算 9C;Hm>WEpP  
at money-of-the-day price 按付款当日价格计算 'n1-?T)  
at or better 按指定或较佳价位〔买卖指令〕 QkMK\Up  
at par 按面值计算；平价 c@p4,G  
at sight 见票即付 ,l}mCY  
at the close 按收市盘 Vgzw['L}  
at the opening 按开市盘 p(B> N!:  
attestation 见证；见证条款 QoagyL  
at-the-money option 平价期权 92y<E<n  
attorney 受权人；受托代表人 Rw8l"`  
attornment 新拥有人承认书 9='a9\((mH  
attributable profit 可归属利润 a:$h
K%^ \  
attributable share value 可归属股份价值 FdrH,  
Auckland Stock Exchange 奥克兰证券交易所
5}J|YKyP  
auction 拍卖 34k}7k~n  
auctioneer 拍卖商 g5TH
kxp  
audit 审计；核数 cBxBIC  
Audit Commission 审计署 /]pBcb|<  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] .Pz( 0Y  
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〕 x\/N09  
audit review 帐目审查 3]Jl\<0  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 VXr'Z  
audited account 审计帐目；经审计的帐目 Ln~Z_!  
audited annual account 经审计的周年帐目 ~M@'=Q*~  
audited balance sheet 经审计的资产负债表 $"VgNynq  
auditor 核数师；核数主任；审计师 $:|z{p  
auditor's certificate 核数师证明书；审计师证明书 ldEZ_g^  
auditor's report 核数师报告；审计师报告 C?IvXPlV  
Aussie bond 澳元债券 8=XfwwWHy<  
austerity budget 紧缩预算 AawK/tfs  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司  U~%V;*|4  
Australia All Ordinaries Index 澳洲所有普通股票指数 BK,h$z7#6  
Australian Dollar [AUD] 澳元 T)QZ9a  
Australian Options Market 澳大利亚期权市场 p72:oX\QI  
Australian Securities Commission 澳洲证券事务监察委员会 /`d|W$vN  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ARcPHV<(2  
Australian Stock Exchange 澳大利亚证券交易所 \?n4d#=$o  
Austrian Schilling [ATS] 奥地利先令 -Fi{[%&u  
authentication 认证；鉴证 n%N|?!rB  
authority to purchase 委托购买证；委购书 tCkKJ)m  
authorization 认可；核准；授权；授权书 vn5X]U"  
authorization by direction 指示授权 w QV4[  
authorization by instruction 指令授权 0}(ZW~&1  
authorization by warrant 令状授权 [=Qv?am  
authorization of unit trust 单位信托的认可 ']'H8Y-M  
authorized agent 指定代理人 }o>6 y>=  
authorized capital 法定资本 zGm#erE  
authorized clerk 出市员 Rg4'9I%B  
authorized dealer 认可交易商 .23z\M8 -  
authorized financial institution 认可财务机构 M\%LB}4M  
authorized fund 认可基金 o: \&4z&=  
authorized fund house 获授权的基金公司；认可基金公司 al
{;]>W  
authorized institution 认可机构 V1aWVLltj  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 TDvUiJm  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 41\r7 BS  
authorized insurer 获授权保险人；获认可承保人 r3OTU$t?  
authorized investment 特准投资项目 'g3!SdaLF  
authorized person 获授权人 PQ}q5?N  
authorized representative 获授权代表 RPb/U8  
authorized share capital 法定股本 Vfm (K  
automated quotation system 自动报价系统 &``dI,NC  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] fT7Z6$  
自动交易系统〔香港期货交易所有限公司〕 `R}q&|o7<  
automatic adjustment mechanism 自动调整机制 axf4N@  
automatic adjustment system 自动调整系统 /CpU.^V  
Automatic Clearing House 自动票据交换所 DA>_9o/l  
automatic exchange rates accumulation system 自动化汇率累集系统 o6{[7jI  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Mi|PhDXMh  
automatic teller machine [ATM] 自动柜员机 >]6inS9  
autopay 自动转帐 [&IJy  
available assets 可用资产  bnll-G|  
available fiscal reserve 现存财政储备 z|';Y!kQ  
available profit 可用利润 IU f1N+-z  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 
<2{CR0]u  
average 平均；平均数；海损 Gz>M Y4+G  
average basic salary 平均基本薪金 <<xUh|zE  
average consumer expenditure 平均消费开支；一般消费开支 B/P E{ /  
average cost 平均成本 AsBep  
average cost of land production 增辟土地平均成本 942(a  
average daily turnover 平均每日成交额 Ww8C}2g3  
average daily wage rate 平均每日工资率 5C03)Go3Z  
average expenditure pattern 平均开支模式 "rV-D1Dki  
average growth rate 平均增长率 YMlnC7?_/  
average net fixed assets 固定资产平均净值 f:/[  
average of relatives 相对价格平均数 q7itznQSKc  
average price 平均价格 (:JX;<-  
average propensity to consume 平均消费倾向；一般消费倾向 Pfy2PpA  
average propensity to save 平均储蓄倾向；一般储蓄倾向 |AY`OVgcKD  
average rate 平均率 C26vH#C  
average revenue 平均收入；平均收益 :/F=j;o  
average stock 平均库存；平均存货 }sbh|#  
average yearly rent 平均年租 V$D+Joj
 
avoidance of double taxation 避免双重课税 K^H{B& b8  
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 x,f=J4yco  
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