一些有用的会计术语(也不知道发的地方对不对)A

A: {zFMmPid  
A share Ａ股；甲类股份 7[wieYj{  
abatement of tax 减税；减扣免税额 .>nRzgo  
ABN AMRO Bank N.V. 荷兰银行 3yXY.>'  
above-the-line expenditure 线上项目支出；经常预算支出 ---N9I  
above-the-line receipt 线上项目收入；经常预算收入 o8vug$=Z  
ABSA Asia Limited 南非联合亚洲有限公司 nNU2([  
absolute change 绝对数值变更 wa3}SB  
absolute expenditure 实际开支 FsryEHz  
absolute guideline figure 绝对准则数字 +t;7tQDVB  
absolute interest 绝对权益 k;L6R!V  
absolute order of discharge 绝对破产解除令 D#)b+7N-  
absolute profit margin 绝对利润幅度 E+JqWR5  
absolute value 实值；绝对值 V2G6Kw9gt  
absolutely vested interest 绝对既得权益 ]$_NyAoBb  
absorbed cost 已吸收成本；已分摊成本 kSh( u  
absorption 吸收；分摊；合并 ?F;8Pa/  
absorption rate 吸收率；摊配率；分摊率 !v0LBe4  
ACB Finance Limited 亚洲商业财务有限公司 >dG[G>  
acceptable form of reciprocity 合理的互惠条件 C>w|a  
acceptable rate 适当利率；适当汇率 = 9]~yt  
acceptance agreement 承兑协议 w+{LAS  
acceptance for honour 参加承兑
\'bzt"f$j  
acceptor 承兑人；接受人；受票人 -D$8  
acceptor for honour 参加承兑人 m9Hit8f@Q  
accident insurance 意外保险 *D3/@S$B  
Accident Insurance Association of Hong Kong 香港意外保险公会 tNX|U:Y*  
accident insurance scheme 意外保险计划 ZQ0F$J)2~  
accident year basis 意外年度基准 :08,JL{  
accommodation 通融；贷款 }Z,x~G  
accommodation bill 通融票据；空头票据 IB7E}56l  
accommodation party 汇票代发人 #Vha7  
account balance 帐户余额；帐户结余 Qz N&>sk"  
account book 帐簿 E\,
-XH  
account collected in advance 预收款项 1y4  
account current book 往来帐簿 <A'$%`6m  
account of after-acquired property 事后取得的财产报告 0_t`%l=  
account of defaulter 拖欠帐目 8*T=Xei8  
account payable 应付帐款 *`RkTcG  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 `^y7f  
account receivable 应收帐款  ][h}  
account receivable report 应收帐款报表 (ICd}  
account statement 结单；帐单；会计财务报表 \;"=QmRD%:  
account title 帐户名称；会计科目 f`=-US  
accountant's report 会计师报告 \} :PLCKT  
Accountant's Report Rules 会计师报告规则 *=7U4W  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,nB5/Lx  
Accounting Arrangements 《会计安排》 tC9n k5~  
accounting basis 会计基础 Oo%d]8W  
accounting by Official Receiver 破产管理署署长呈交的帐目 [1 9,&]z  
Accounting Circular 《会计通告》 ilx)*Y  
accounting class 会计类别 Hg$lXtn]  
accounting date 记帐日期；会计结算日期 ,Vk3kmuvr]  
accounting for money 款项核算 NPe%F+X  
Accounting Officer 会计主任 <HV
t V9R  
accounting period 会计报告期；会计期 EJNU761  
accounting policy 会计政策；会计方针 >s?S+W[L  
accounting practice 会计惯例  YVanW  
accounting principle 会计准则 'ub@]ru|  
accounting record 会计记录 $'hEz/  
accounting report 会计报告 :A'y+MnK<  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =zKM=qba  
Accounting Society of China 中国会计学会 '(L7;+E  
accounting statement 会计报表 e;}7G  
accounting system 会计制度；会计系统 M1iS(x  
accounting transaction 会计事项；帐务交易 )f<z%:I+Z  
accounting treatment 会计处理 u^qT2Ss0  
accounting year 会计年度 ah+iZ}E%  
accretion 增值；添加 wx0j(:B]  
accrual 应计项目；应累算数目 X*@dj_,  
accrual basis 应计制；权责发生制 xx%j.zDI]  
accrual basis accounting 应计制会计；权责发生制会计 r #cGop]  
accrue 应累算；应计 _8_R 1s  
accrued benefit 应累算利益 psMvq@>  
accrued charges 应计费用 *6DB0X_-}  
accrued cumulative preference share dividend 应累算的累积优先股股息 g~A`N=r;h  
accrued expenses 应累算费用 -:y,N 9^  
accrued interest payable 应付利息；应计未付利息 P! #[mio  
accrued interest receivable 应收利息；应计未收利息 +s DV~\Vu  
accrued right 累算权益 1F
&Trqq  
accruing profit 应累算的利润 &AbNWtCV+G  
accumulated fiscal reserve 累积财政储备 *.d)OOpLo  
accumulated profit 累积利润；滚存溢利 \Et3|Iv  
accumulated reserve 累积储备 oHn Ky[1  
accumulation of surplus income 累积收益盈余 =.]4;z  
acquired assets 既得资产 SmSH2m-  
acquisition 收购；购置；取得 e [mm  
acquisition cost 购置成本 6.nCV0xA  
acquisition expenses 购置费用 s{\8om'-  
acquisition of 100% interest 收购全部股权 EE'io5\et  
acquisition of control 取得控制权 +Kbjzh3<wG  
acquisition of fixed assets 购置固定资产 {:$>t~=D  
acquisition of shell “买壳” f5VLw`m}.8  
acquisition price 收购价 ]*[ 2$  
act of God 天灾 &H/'rd0M  
acting partner 执事合伙人 CD( :jM?  
active market 买卖活跃的市场；交投畅旺的市场；旺市 iN8zo:&Z  
active partner 积极参与的合伙人 lBvR+9Qw  
active trading 交投活跃 xH"/1g  
actual circulation 实际流通 "8jf81V*  
actual cost 实际成本 7/@TF/V  
actual expenditure 实际开支；实际支出 A1>OY^p3%  
actual income 实际入息；实际收入；实际收益 
Oso#+  
actual market 现货市场 *@=/qkaJaI  
actual price 现货价；实际价格 ~^fZx5  
actual profit 实际利润 XXcl{1Kp!@  
actual quotation 实盘；实际价位；实际报价 Jgd'1'FOs  
actual year basis 按实际年度计算 co|aC!7  
actuals 实货 EC!02S  
actuarial investigation 精算调查 62o:,IcoG  
actuarial principle 精算原则 .Una+Z  
actuarial report 精算师报告 ARwD~Tr  
Actuarial Society of Hong Kong 香港精算学会 8ek@:
Mw  
actuarial valuation 精算师估值 _ y8Wn}19f  
actuary 精算师 o5uph=Q{  
ad referendum agreement 暂定协议；有待覆核的协定 peuZ&yK+"  
ad valorem duty 从价税；按值征税 jc[Y}gd,  
ad valorem duty system 从价税制 O$j7i:G'5  
ad valorem fee 从价费 '3DXPR^B6  
ad valorem tariff 从价关税 ca*DZG/  
additional allowance 额外免税额 ']z{{UNUN  
additional amount for unexpired risk 未过期风险的额外款额 xvl#w  
additional assessable profit 补加应评税利润 rkCx{pe9  
additional assessment 补加评税 4`]^@"{  
additional commitment 额外承担 ]i ,{  
additional commitment vote 额外承担拨款 FX`>J6l:X  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 KD7dye  
additional dependent parent allowance 供养父母额外免税额 Tg)|or/%  
additional provision 额外拨款 O6a<`]F  
additional stamp duty 附加印花税  zC@o  
additional tax 补加税罚款；补加税款 j<jN05p  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 })8N5C+KU  
adjudged bankrupt 被裁定破产 vB|hZTW  
adjudicated bankrupt 裁定破产人 aPfO$b:  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 suiS&$-E  
adjudication of bankruptcy 裁定破产；宣告破产 A,hJIe  
adjudication of insolvency 裁定无力偿还债务 cyv`B3}  
adjusted actual 经调整的实数；调整后的实数 udUyh%n  
adjusted current assets 经调整的流动资产；调整后的流动资产 pVw}g@<M  
adjusted figure 经调整的数字；调整后的数额 )SRefW.v  
adjusted liabilities 经调整的负债；调整后的负债 QP8Ei
~  
adjusted loss 经调整的亏损；调整后的亏损 ujq=F  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 9gEw
h<  
adjusted profit 经调整的利润；调整后的利润 ?;+1)>{  
adjusted surplus 经调整的盈余额；调整后的盈余额 ]kRfB:4ED  
adjusted value 经调整的价值；调整后的价值 "ZoRZ'i  
adjustment 调整；修订；理算〔保险〕 1AfnzGvA  
adjustment centre 调剂中心 }mq6]ZrK  
adjustment lag 调整过程的时间差距；调整时差 a85$K$b>  
adjustment mechanism 调整机制 xU>WEm2  
adjustment of loss 亏损调整 "
H&W}N  
adjustment process 调整过程；调整程序 ex9g?*Q  
adjustment range 调整幅度 #9}D4i.`}  
administered exchange rate 受管制汇率 u#;7<.D  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 (%e.:W${  
administration expenses 行政费用 T?soJ]A  
administration fee 手续费；行政费 ukfQe }I  
administration in bankruptcy 破产管理 ag#S6E^%S  
administration order 遗产管理令 *
,8^@(th  
administrator 管理人；遗产管理人 fg!__Rdi  
administrator of the estate 遗产管理人 zrL$]Oy}x  
admission of debt 债项承认书 )c83/= <v  
admission of proof 接纳债权证明 foF({4q7b^  
advance 放贷款项；垫付款项；预支款项；预付款项 mPN@{.(j  
advance account 暂支帐目；预付款帐户 Agg<tM{yB  
advance compensation 预付补偿金 H*&f:mfq  
advance from shareholder 股东垫款 }{qZ[/JwqN  
advance pending reimbursement 预支以待日后付还 k,E{C{^M  
advanced economy 先进经济体系 )=Z>#iH1  
advancement 预付；预付财产 \fyRsa)  
advances warrant 垫款令 N~d?WD\^  
advancing 贷出 ]&xk30  
adverse balance 逆差 otl0JHt*+  
adverse exchange 逆汇 _jI,)sr4ic  
advertisement addressed to shareholders 在报章刊登的致股东通告 XQs1eP'{  
advice for collection 托收通知书 zRl3KjET  
advice of drawing 提款通知书；汇票通知书 '}JhzKNj  
advice of payment 付款通知 X!
Mx5fg  
Advisory Committee [Securities and Futures Commission] B=y
qW  
谘询委员会〔证券及期货事务监察委员会〕 K{cD+=
]{  
Advisory Committee on Diversification 经济多元化谘询委员会 V>)OpvoT#  
affidavit 誓章；遗产申报誓章 t?ZI".>  
affidavit of no receipt 述明无收款的誓章 Vb4#,  
affiliate 联号；联营公司；附属公司 o]` *M|  
affiliated company 附属公司；联号；联营公司 @+
M /&  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 gsvuE  
affordability 负担能力 a 3b/e8c  
African Development Bank [AfDB] 非洲开发银行 Lh"<XYY  
after-acquired property 事后取得的财产 f/NH:1)y  
after-hours dealing 市后交易 |`Ntv}  
after-tax profit 税后盈利；税后利润；税后溢利  |`f$tj  
agency agreement 代理协议
}~jlj  
agency expenses 代理机构的开支 1onM j  
agency fee 代理费 z8~NZ;A  
Agency Law 《代理法》 #*uL)2nR  
agent 代理人；承销人 +p_CN*10H  
agent of company 公司代理人 pb?c$n$u*  
agent's fee 代理人费；经纪费 .b&t;4q  
aggregate 总计；总数；总体数字 *_{j=sd  
aggregate amount 总款额；总额 [vK^Um  
aggregate assets and liabilities 总体资产与负债 |zNX=mAV  
aggregate at constant price 按固定价格计算的总体数字 u\x}8pn  
aggregate demand 总需求 o\<ULW*  
aggregate gross position 总持仓量 *@r/5pM2}  
aggregate limit 总限额 69?wc!  
aggregate of salaries tax 合计薪俸税 2c,9e`  
aggregate performance 总体表现；总体业绩 vNY{j7l/W  
aggregate supply 总体供应 ooL!TSGD  
aggregate surplus 总盈余 Gg3,:A_ w  
aggregate total 整体总额 g^2OkV(  
aggregate value 总值；合计价值 .E1rqBG  
aggregated basis 合计基准 <#y[gTJ<'>  
aggregated net chargeable income 合计应课税入息实额 yZ(zdM\/sL  
aggregation 合并计算；合计；总和 gQelD6c
 
aggregation of incomes of husband and wife 夫妇入息合并计算 %lx!.G  
aggregation of property 财产的总和 @* jz o  
agio 差价；贴水 e&F8m%t  
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》 vnt%XU,,Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 5 +YH.4R  
《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》 cLJ$M`e  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 
nQtWvT  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 {G0T$,'DR  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Oo8VeRZ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 &yTqZ*Yuk  
agreement for a settlement 授产协议 p* (JjH  
agreement for assignment 转让协议 Lpz>>}  
agreement for sale 售卖协议；买卖协议 S6M}WR^,  
agreement for sale and purchase 买卖协议 ?.-wnz  
agreement for the payment of interest 支付利息协议 Mj?`j_X  
agreement for the repayment of money 还款协议 /-qNh>v4  
agreement of reinsurance 再保险协议 :&rt)/I  
Agricultural Bank of China 中国农业银行 k&q;JyUi  
air passenger departure tax 飞机乘客离境税 <QAFL uey  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 V-2(?auZd  
airport tax 机场税 v0+BkfU+p  
alcohol duty 酒精税 4qh?,^Dq  
alienation 让与；让渡；转让 \0I_<  
alimony 生活费；赡养费 #n#}s  
All Ordinaries Index [AOI] 所有普通股指数 [{,T.;'<j  
all risks 全险；综合险 Apag{Z]^B  
All Sales Record for Stock Market 《股票市场成交报告》 L>NL:68yN  
Allied Capital Resources Limited 新联财务有限公司 9r<J"%*Q  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 "]x'PI 4J  
allocation letter 拨款信件 Y%aCMP9j~9  
allocation of fund 分配款项；预留款项 l^-];|Y  
allocation of profit 利润分配；溢利分配 YQ)kRhFA  
allocation warrant 拨款令 TG?brgW  
allotment 分配；配股 1 ~*7f>  
allotment notice 股份配售通知；配股通知 ]BZA:dd.G  
allotment of shares 股份分配 *NaB#;+|k`  
allowable 可获宽免；免税的 =tn)}Y.<e  
allowable business loss 可扣除的营业亏损 0c]/bs{}  
allowable expenses 可扣税的支出 vY}g<*  
allowance 免税额；津贴；备抵；准备金 t?&|8SId  
allowance for debts 债项的免税额 I)6+6pm  
allowance for depreciation by wear and tear 耗损折旧免税额 9dLV96
  
allowance for funeral expenses 殡殓费的免税额 z`}qkbvi  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *3FKt&v 0  
allowance for repairs and outgoings 修葺及支出方面的免税额 2'\H\|  
allowance to debtor 给债务人的津贴 ?V.cOR`6  
alteration of capital 资本更改 w\u=)3qyVV  
alternate trustee 候补受托人 8)3*6+D  
amalgamation 合并 (9GWbB?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 tBWrL{xLe  
ambit of charges 征税范围；收费范围 rmm0/+jY  
amended valuation 经修订的估值 *?>T,gx}  
American Commodities Exchange 美国商品交易所 E\EsWb  
American Express Bank Limited 美国运通银行 u8g~
  
American Stock Exchange 美国证券交易所 v`x.)S1  
amortization 摊销 Tc:)- z[o  
amount due from banks 存放银行同业的款项 @4#c&h3  
amount due from banks abroad 存放海外银行同业的款项 ({)+3]x  
amount due from holding companies 控股公司欠款 |4zIfAO  
amount due from local banks 存放本港银行同业的款项 3m)0z{n  
amount due to banks 银行同业的存款 6ex/TySM  
amount due to banks abroad 海外银行同业的存款 [Ek7b*  
amount due to holding companies 控股公司存款 Fb>?1
i`RN  
amount due to local banks 本港银行同业的存款 EjR9JUu  
amount due to outport banks 外埠银行同业的存款 X-Kh(Z  
amount for note issue 发行纸币的款额 )[IC?U:5I  
amount of bond 担保契据的款额 xn(kKB.  
amount of consideration 代价款额 (gU!=F?#m  
amount of contribution 供款数额 MK~8}x2K  
amount of indebtedness 负债款额 j0aXyLNX  
amount of principal of the loan 贷款本金额 djG*YM\B  
amount of rates chargeable 应征差饷数额 h"Q8b}$^)  
amount of share capital 股本额 iC~^)-~H=w  
amount of sums assured 承保款额 ! E5HN :#  
amount of variation 变动幅度 Y=I'czg  
amount of vote 拨款数额 QO~P7r|A  
amount payable 应付款额 P>D)7V9Hh  
amount receivable 应收款额 q:0N<$63  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  'KL0@l  
analysis 分析 JR21>;l#2  
ancillary risk 附属风险 6l x>>J!H  
annual account 周年帐目；周年帐目报表；年度决算；年结 :\c ^*K(9  
annual accounting date 年结日期 ie95rZp  
annual allowance 每年免税额；年积金；年度津贴；年津 a#k6&3m&  
annual balance 年度余额 &h)yro  
annual disposable income 每年可动用收入 6;d*r$0Fc  
annual estimates 周年预算 4l'fCZhA}  
annual fee 年费 ZvX*t)VjTz  
annual general meeting 周年大会 ]Q1yNtN  
annual growth rate 年增率；每年增长率 _6hQ %hv8  
annual long-term supplement 长期个案每年补助金 ;`{H!w[D  
annual pensionable emolument 可供计算退休金的年薪 ueWEc^_>  
annual report 年报 3(N$nsi  
Annual Report on the Consumer Price Index 《消费物价指数年报》 NwvC[4  
annual return 周年报表；周年申报表；每年报税表格 ,/2Vt/lt  
Annual Return Rules 《周年报表规则》 RSRS wkC  
annual review of consumer prices 每年消费物价回顾 An0|[uWH  
annual roll-forward basis 逐年延展方式 -d/ =5yxL  
annual salary 年薪 d&Zpkbh"  
annual statement 年度报表；年度决算表 yx[/|nZDC4  
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 '<)n8{3Q5w  
annuitant 年金受益人 eC4[AX6e  
annuity 年金 8kIks
y  
annuity contract 年金合约 U< fGGCw  
annuity on human life 人寿年金 rZ$O?K  
antecedent debt 先前的债项 Of#u  
ante-dated cheque 倒填日期支票 ~,Ix0h+H+M  
anticipated expenditure 预期开支 4F:\-O  
anticipated net profit 预期纯利 K@]4g49A/j  
anticipated revenue 预期收入 eM6<%?b  
anti-inflation measure 反通货膨胀措施 Dml;#'IF3  
anti-inflationary stance 反通货膨胀立场 v;{#Q&(  
apparent deficit 表面赤字 _;
y9
$"A  
apparent financial solvency 表面偿债能力 Gb6'n$g  
apparent partner 表面合伙人 _N cR)2  
application for personal assessment 个人入息课税申请书 u&vf+6=9Dd  
application of fund 资金应用 khxnlry  
application to release as liquidator and to destruct the books of accounts and documents +\]\[6  
申请免除清盘人职务及毁灭帐簿与文件 jB2[(  
appointed actuary 委任精算师 \V63qg[  
appointed auditor 委任核数师；委任审计师 g:@#@1rB6  
appointed trustee 委任的受托人 oZgjQM$YP  
appointer 委任人 _jVN&\A]mC  
apportioned pro rata 按比例分摊 ^{`exCwMx  
apportionment 分配；分摊 q.bSIV|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'H>^2C iM  
apportionment formula 分摊方程式 5C]x!>kX  
apportionment of estate duty 遗产税的分摊 4pF*"B  
appraisal 估价；评估 !;A\.~-!G  
appreciable growth 可观增长 ;$|nrwhy  
appreciable impact 显着影响 \gaw6S>n}  
appreciable increase 可观增长 Wn2NMXK  
appreciation 增值；升值 @Nx9)  
appreciation against other currencies 相对其他货币升值 hn@08t G  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 cV6D<,)  
appreciation tax 增值税 KV *#T20T  
appropriation 拨款；拨用；拨付 h[Y1?ln&h  
appropriation account 拨款帐目 K\r8g=U  
Appropriation Bill 拨款法案 YD6'#(  
appropriation-in-aid system 补助拨款办法 LEdh!</'24  
approved assets 核准资产 ~<bZ1TD   
approved basket stock 认可一篮子证券 \M^bD4';>  
approved budget 核准预算 rM%1GPVob  
approved charitable donation 认可慈善捐款 4+8@`f>s  
approved charitable institution 认可慈善机构 g3y~bf  
approved currency 核准货币；认可货币 {;1\
+f  
approved estimates 核准预算 H7n>Vx:L-  
approved estimates of expenditure 核准开支预算 8
GUX{K  
approved overseas insurer 核准海外保险人 C1)!f j=  
approved overseas trust company 核准海外信托公司 k y7Gwc  
approved pooled investment fund 核准汇集投资基金 wi=v}R_  
approved provident fund scheme 认可公积金计划 v
k^xT  
approved provision 核准拨款 n7[V&`e_  
approved redeemable share 核准可赎回股份 1Pu~X \sO  
approved regional stock 认可地区性证券 S,UDezxg  
approved retirement scheme 认可退休金计划 b4kgFA  
approved subordinated loan 核准附属贷款 a1lh-2xX  
arbitrage 套戥；套汇；套利 T8$y[W-c  
arbitrageur 套戥者；套汇者 kDxFloK  
arbitrary amount 临时款项 u6JM]kR
  
arrangement 措施；安排；协定 rEWb"  
arrears 欠款 Vc Z3 X4/  
arrears of pay 欠付薪酬 Y$_B1_  
arrears of revenue 逾期未收税款；逾期未收的帐项 wc4=VC"y  
articles of association 组织章程；组织细则；组织章程细则 0GeTSFj  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 usF.bkTp  
ascertainment of profit 确定利润 8l`*]1.W<  
"Asia Clear" “亚洲结算系统” #*
Ctwl,T  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 4!?eRY  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 wmLs/:~  
Asian Development Fund [ADF] 亚洲发展基金 VI86KJu  
Asian dollar bond 亚洲美元债券 ^ Ze=uP  
Asian dollar market 亚洲美元市场 4tBYR9|  
Asian dollar rate 亚洲美元利率 H.MI5O(Q  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 "chDg(jMZ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Wne@<+mX  
asked price 沽盘；喊价；索价；卖方报价 ^1.By^ $  
assessable income 应评税入息 S,he6zS  
assessable loss 应评税亏损 {`@G+JV~Jw  
assessable profit 应评税利润 |CyE5i0  
assessable value 应评税值 5$k:t  
assessed profit 估定利润 [4f{w%~^  
assessed value 经评估价值 j\M?~=*w  
assessment 评税；评定；估价；评税单 ?=Kduef  
assessment number 评税编号；估价编号 > ~O.@|  
assessment of additional tax 补加税评税 Gd85kY@w7  
assessment of performance 业绩评估；实绩评价 JWxwJex  
Assessor 评税主任 ?Ir:g=RP*  
asset price bubbles 资产价格泡沫 ym1Y4,  
asset-backed securities 具资产保证的证券 @q)d  
assets accretion 资产增值 P&Vv/D  
assets and liabilities 资产与负债 j8sH|{H!Nq  
assets betterment statement 资产递增表；资产改进表 8":Q)9;%  
assets lending 实物放款；有抵押贷款 O=7CMbS3  
assets of the company passing on the death 死者去世时转移的公司资产 |sE'XT4ag  
assets pledged as security for liabilities 用作负债抵押的资产 WpvhTX  
assets portfolio 资产投资组合 3JR+O<3D  
assets price 资产价格 S f# R0SA  
assets quality 资产质素 <a3WKw  
assets realization 资产变现 "w<#^d_6  
assets refinancing arrangement 资产再集资安排 R:qW;n%AF  
assets securitization 资产证券化 ZN0P:==  
assets situated outside Hong Kong 在香港以外地方的资产 ~P-mC@C  
assets stripping 削减资产；拆卖资产 |FRg\#kf%  
assets value 资产值 [nq@mc~<  
assignee 承让人 v]UwJz3<  
assignment 转让；转让书；转让契 /)O"l@ }U  
assignment of interest 权益转让 ~k5W@`"W  
assignment of letters patent and trade mark 专利证书及商标转让 JxU5 fe  
assignment of property 物业转让；物业转让书 z F;K  
assignment right 转让权 pA4xbr2  
assignor 转让人 (TM,V!G+U~  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 C0Z=~Q%  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 >vsqG=x  
associate member 附属会员 _+MJ%'>S
 
associated body corporate 相联法人团体 ]ZS OM\}  
associated company 相联公司；联属公司 mt.))#1  
associated corporation 相联法团 Y'X%Aw;`  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] HGg@ _9tW  
公认会计师公会〔英国〕 )4;`^]F  
Association of Futures Exchange Brokers 香港期货经纪协会 0"z9Q\{}  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ,V}WM%Km  
association of underwriters 承保人组织 qH_Dc=~la  
assumption of control 接管 K3uRs{l|  
assurance 担保；保险；转易；转易书 Tlr v={  
assurance of interest 权益的转易 BMf@M  
at 19XX price 按一九ＸＸ年价格计算 \|[;Z"4l  
at a discount 按赔价计算；按贴水价格计算；打折扣 G3
v5KmT  
at a premium 按溢价计算；按升水价格计算  %;!.n{X  
at call 通知付款；按通知 _)-o1`*-  
at constant market price 按固定市价计算 ,/unhfs1q  
at constant price 按固定价格计算 DtnEi4h,  
at cost 按成本计算 ],].zlN  
at current market price 按当时市价计算；按现时市价计算 \'j|BJ~L f  
at current price 按当时价格计算；按现时价格计算 %&bY]w  
at factor cost 按要素成本计算；按生产要素成本计算 O#r%>;3*  
at money-of-the-day price 按付款当日价格计算 c:.eGH_f  
at or better 按指定或较佳价位〔买卖指令〕 &%Tj/Qx  
at par 按面值计算；平价 ,
R|BG  
at sight 见票即付 93hxSRw  
at the close 按收市盘 ,2ar7 5Va  
at the opening 按开市盘 1h5 Akq  
attestation 见证；见证条款 C7AUsYM  
at-the-money option 平价期权 "
kFg  
attorney 受权人；受托代表人 e96k{C`j0  
attornment 新拥有人承认书 _SkLYL!=9  
attributable profit 可归属利润 akQ7K  
attributable share value 可归属股份价值 }ad|g6i
`  
Auckland Stock Exchange 奥克兰证券交易所 BDVtSs<7  
auction 拍卖 8dhUBJ0_  
auctioneer 拍卖商 v &+R^iLE  
audit 审计；核数 i}?>g-(  
Audit Commission 审计署 !|>"o7  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 0m ? )ROaJ  
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〕 #_lDss  
audit review 帐目审查 e>7i_4(C  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 4KrL{Z+}  
audited account 审计帐目；经审计的帐目 dgePPhj  
audited annual account 经审计的周年帐目 T[A69O]v  
audited balance sheet 经审计的资产负债表 Ga'swP=hf  
auditor 核数师；核数主任；审计师 WX
0tgXl
 
auditor's certificate 核数师证明书；审计师证明书 ?z u8)U  
auditor's report 核数师报告；审计师报告 >o,TZc\  
Aussie bond 澳元债券 "zy7C*)>r  
austerity budget 紧缩预算 I<tm"?q0  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 8\gjST*  
Australia All Ordinaries Index 澳洲所有普通股票指数 BsJC0I(  
Australian Dollar [AUD] 澳元 4X|zmr:A  
Australian Options Market 澳大利亚期权市场 xN%K^Tree  
Australian Securities Commission 澳洲证券事务监察委员会 ;bhT@aB1  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 uW3!Yg@  
Australian Stock Exchange 澳大利亚证券交易所 WjqO@]P6  
Austrian Schilling [ATS] 奥地利先令 v*yuE5{  
authentication 认证；鉴证 |zE'd!7E  
authority to purchase 委托购买证；委购书 h)nG)|c  
authorization 认可；核准；授权；授权书 " 2Dngw  
authorization by direction 指示授权 8Q+36!  
authorization by instruction 指令授权
-Y;3I00(  
authorization by warrant 令状授权 VLN_w$iEq  
authorization of unit trust 单位信托的认可 e?f IXk~b  
authorized agent 指定代理人 #R RRu2  
authorized capital 法定资本 >lM l  
authorized clerk 出市员 lb1Xsgm{  
authorized dealer 认可交易商 2f_:v6  
authorized financial institution 认可财务机构 s"?3]P  
authorized fund 认可基金 b>9>uC@J15  
authorized fund house 获授权的基金公司；认可基金公司 8-6L|#J#  
authorized institution 认可机构 =mmWl9'mJ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 00U> F
 
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ws^ np  
authorized insurer 获授权保险人；获认可承保人 xn|(9#1o  
authorized investment 特准投资项目 PnG
-h~Y3N  
authorized person 获授权人 p
Y$Q  
authorized representative 获授权代表 Zj4Uak  
authorized share capital 法定股本 jlg(drTo  
automated quotation system 自动报价系统 CVR3 A'  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 5rUdv}.  
自动交易系统〔香港期货交易所有限公司〕 D|#E9OQzs  
automatic adjustment mechanism 自动调整机制 o%*xvH*A  
automatic adjustment system 自动调整系统 6\S~P/PkE  
Automatic Clearing House 自动票据交换所 Pr,q*_Yy  
automatic exchange rates accumulation system 自动化汇率累集系统 *HB-QIl  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 /,Jqmm#s^  
automatic teller machine [ATM] 自动柜员机 R_xRp&5  
autopay 自动转帐 .w,q0<}  
available assets 可用资产 t);/'3|  
available fiscal reserve 现存财政储备 Vs{|xG7WD  
available profit 可用利润 e(8Ba X_  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 G9@0@2aY8  
average 平均；平均数；海损 vSLtFMq^(  
average basic salary 平均基本薪金 G<;*SYAb  
average consumer expenditure 平均消费开支；一般消费开支 c_l"I9M#r  
average cost 平均成本 RY*U"G0#w  
average cost of land production 增辟土地平均成本 qb` \)X]9  
average daily turnover 平均每日成交额
f'3$9x  
average daily wage rate 平均每日工资率 VgS_s k  
average expenditure pattern 平均开支模式 rk)`\=No  
average growth rate 平均增长率 dcWD(-  
average net fixed assets 固定资产平均净值 y$R_.KbO  
average of relatives 相对价格平均数 ##4HYQ%E  
average price 平均价格 t<?,F  
average propensity to consume 平均消费倾向；一般消费倾向 )sQ*Rd@t[8  
average propensity to save 平均储蓄倾向；一般储蓄倾向 -RK- Fu<e  
average rate 平均率 -`TEVS?`l  
average revenue 平均收入；平均收益 m<2M4u   
average stock 平均库存；平均存货 Pd]|:W< E  
average yearly rent 平均年租 9]o-O]7/  
avoidance of double taxation 避免双重课税 W'u>#  
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 G'aDb/  
1D!<'`)AY  
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