一些有用的会计术语(也不知道发的地方对不对)A

A: VoWNW  
A share Ａ股；甲类股份 zv\kPfGDK  
abatement of tax 减税；减扣免税额 ?En O"T.  
ABN AMRO Bank N.V. 荷兰银行 :fZ}o|t7  
above-the-line expenditure 线上项目支出；经常预算支出 QLiu2U o  
above-the-line receipt 线上项目收入；经常预算收入 8y.wSu  
ABSA Asia Limited 南非联合亚洲有限公司 gf &Pn  
absolute change 绝对数值变更 B][U4WJ)  
absolute expenditure 实际开支 #(N+(():  
absolute guideline figure 绝对准则数字 D"2&P^-  
absolute interest 绝对权益 ':3pq2{  
absolute order of discharge 绝对破产解除令 {YAJBIvHV  
absolute profit margin 绝对利润幅度 jN;@

=COi  
absolute value 实值；绝对值 DN-+o
sPi  
absolutely vested interest 绝对既得权益 q=Sgk>NA  
absorbed cost 已吸收成本；已分摊成本 %Q fO8P  
absorption 吸收；分摊；合并 e]$}-i@#  
absorption rate 吸收率；摊配率；分摊率 sHt]
.gZ  
ACB Finance Limited 亚洲商业财务有限公司 y[)>yq y  
acceptable form of reciprocity 合理的互惠条件 ?R$F)g7<  
acceptable rate 适当利率；适当汇率 qzKdQ&vO  
acceptance agreement 承兑协议 2db3I:;E  
acceptance for honour 参加承兑 ZQ%'`q\c  
acceptor 承兑人；接受人；受票人  ~-_kM  
acceptor for honour 参加承兑人 Gi?/C&1T  
accident insurance 意外保险 V)~.~2$  
Accident Insurance Association of Hong Kong 香港意外保险公会 QSdHm  
accident insurance scheme 意外保险计划 v4`"1Ss,K  
accident year basis 意外年度基准 AQ,' 6F9  
accommodation 通融；贷款 .*Ct bGw  
accommodation bill 通融票据；空头票据 $j5K8Ad  
accommodation party 汇票代发人 emqZztccZ  
account balance 帐户余额；帐户结余 6z#acE1)M  
account book 帐簿 t4zkt!`B  
account collected in advance 预收款项 9=8iy w  
account current book 往来帐簿 lhAX;s&9  
account of after-acquired property 事后取得的财产报告 mGJKvJF   
account of defaulter 拖欠帐目 6;\I))"[  
account payable 应付帐款 (a.z9nqGA  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 w[zjerH3  
account receivable 应收帐款 =hC,@R>;  
account receivable report 应收帐款报表 93("oBd[s(  
account statement 结单；帐单；会计财务报表 1{ ~#H<K  
account title 帐户名称；会计科目 ~962i#&4  
accountant's report 会计师报告 ao1(]64X"  
Accountant's Report Rules 会计师报告规则 8*#R]9  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "55skmD.P  
Accounting Arrangements 《会计安排》 RI 5yF  
accounting basis 会计基础 k;AD`7(=  
accounting by Official Receiver 破产管理署署长呈交的帐目 Sq/ qu-%X  
Accounting Circular 《会计通告》 =jOv] /  
accounting class 会计类别 `.~N4+SP  
accounting date 记帐日期；会计结算日期 Rg\z<wPBG  
accounting for money 款项核算 fk6%XO  
Accounting Officer 会计主任 A+ZK4]xb  
accounting period 会计报告期；会计期 la0BiLzb]  
accounting policy 会计政策；会计方针 &:9cAIe]H  
accounting practice 会计惯例 =.f-w0V  
accounting principle 会计准则 ;c-(ObSm  
accounting record 会计记录 K6v6ynp/  
accounting report 会计报告 &C,'x4c"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ZM!CaR  
Accounting Society of China 中国会计学会 9kN}c
<o  
accounting statement 会计报表 B(LWdap~  
accounting system 会计制度；会计系统 ~:kZgUP_f  
accounting transaction 会计事项；帐务交易 42{Ew8  
accounting treatment 会计处理 mZtCL  
accounting year 会计年度 #%iDT6  
accretion 增值；添加 eL10Q(;P`  
accrual 应计项目；应累算数目 3G,Oba[$<  
accrual basis 应计制；权责发生制 [YF>:ydk  
accrual basis accounting 应计制会计；权责发生制会计 g]<4&)~  
accrue 应累算；应计 2&:f&"  
accrued benefit 应累算利益 VRWAm>u  
accrued charges 应计费用 w28o}$b`  
accrued cumulative preference share dividend 应累算的累积优先股股息 @=bLDTx;c)  
accrued expenses 应累算费用 Q('r<v96  
accrued interest payable 应付利息；应计未付利息 jSh5!6O
  
accrued interest receivable 应收利息；应计未收利息 ddJQC|xR}  
accrued right 累算权益 >kj`7GA  
accruing profit 应累算的利润 l2zFKCGF(  
accumulated fiscal reserve 累积财政储备 @Owb?(6?  
accumulated profit 累积利润；滚存溢利 we~[] \  
accumulated reserve 累积储备 :q$.,EZ4#n  
accumulation of surplus income 累积收益盈余 0%9 q8M;  
acquired assets 既得资产 zT=Ho   
acquisition 收购；购置；取得 :~b3^xhc^  
acquisition cost 购置成本 lGPUIoUo  
acquisition expenses 购置费用 0bceI  
acquisition of 100% interest 收购全部股权 .0S~872  
acquisition of control 取得控制权 Uol|9F  
acquisition of fixed assets 购置固定资产 1n >X[! 8x  
acquisition of shell “买壳” AF;)#T<  
acquisition price 收购价 b3&zjjQ  
act of God 天灾 9_L[w\P|4  
acting partner 执事合伙人 |{BIHgMh  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ?{P"O!I{  
active partner 积极参与的合伙人 @TLS<~  
active trading 交投活跃 QwNly4  
actual circulation 实际流通 !O+)sbd<  
actual cost 实际成本 "cE7 5  
actual expenditure 实际开支；实际支出 dsb`xw  
actual income 实际入息；实际收入；实际收益 ^=BTz9QM  
actual market 现货市场 63q^ $I  
actual price 现货价；实际价格 ]e"=$2d$  
actual profit 实际利润 f/ ?_  
actual quotation 实盘；实际价位；实际报价 9_q#W'/X  
actual year basis 按实际年度计算 (Mo*^pVr  
actuals 实货 KSbKEA  
actuarial investigation 精算调查 ^1S!F-H4\  
actuarial principle 精算原则 PlU*X8  
actuarial report 精算师报告 IpINH3odT  
Actuarial Society of Hong Kong 香港精算学会 %q/62f7?  
actuarial valuation 精算师估值 V/%>4G
YnC  
actuary 精算师 *rM^;4Zt  
ad referendum agreement 暂定协议；有待覆核的协定 ,0~^>K  
ad valorem duty 从价税；按值征税 G"-?&)M#a  
ad valorem duty system 从价税制
(yu/l6[
 
ad valorem fee 从价费 ' KWyx  
ad valorem tariff 从价关税 ;+W#5<i  
additional allowance 额外免税额 u!!Y=!y*<  
additional amount for unexpired risk 未过期风险的额外款额 H{@Yo\J  
additional assessable profit 补加应评税利润 #o=y?(  
additional assessment 补加评税 j#X
.KM   
additional commitment 额外承担 s[M
?as  
additional commitment vote 额外承担拨款 a=1NE
D'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }\
z.)B4,  
additional dependent parent allowance 供养父母额外免税额 RJL2J]*S  
additional provision 额外拨款 #zG&|<hc  
additional stamp duty 附加印花税 6.CbAi3Z  
additional tax 补加税罚款；补加税款 gQ
o]  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ;\a YlV-  
adjudged bankrupt 被裁定破产 %7"q"A r[  
adjudicated bankrupt 裁定破产人 _BM" ]t*  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Ee)T1~;W  
adjudication of bankruptcy 裁定破产；宣告破产 >QjAoDVX?  
adjudication of insolvency 裁定无力偿还债务 X}=n:Ql'YY  
adjusted actual 经调整的实数；调整后的实数 wF IegC(  
adjusted current assets 经调整的流动资产；调整后的流动资产  |XT)QK1  
adjusted figure 经调整的数字；调整后的数额 q 0$,*[PH  
adjusted liabilities 经调整的负债；调整后的负债 3p39`"~  
adjusted loss 经调整的亏损；调整后的亏损 @KWb+?_H{<  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 H35S#+KX  
adjusted profit 经调整的利润；调整后的利润  J}htu  
adjusted surplus 经调整的盈余额；调整后的盈余额 3/aMJR:o  
adjusted value 经调整的价值；调整后的价值 x*![fK  
adjustment 调整；修订；理算〔保险〕 
~3Lg"I  
adjustment centre 调剂中心 Lrta/SU*  
adjustment lag 调整过程的时间差距；调整时差 cGtO +DE  
adjustment mechanism 调整机制 t
a35 K"  
adjustment of loss 亏损调整 DwaBdN[!7  
adjustment process 调整过程；调整程序 OglEt["  
adjustment range 调整幅度 n)L*  
administered exchange rate 受管制汇率 X>d"]GD  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Z8# (kmBdB  
administration expenses 行政费用 1e(E:_t  
administration fee 手续费；行政费 P?8GV%0$  
administration in bankruptcy 破产管理 H;?{BV  
administration order 遗产管理令 '{a/2
l  
administrator 管理人；遗产管理人 )LdP5z-  
administrator of the estate 遗产管理人 )jU)_To  
admission of debt 债项承认书 k&&2Tq
  
admission of proof 接纳债权证明 `s"'r !  
advance 放贷款项；垫付款项；预支款项；预付款项 _
4rFEYz$d  
advance account 暂支帐目；预付款帐户 '[U8}z3  
advance compensation 预付补偿金 {\
S+#W\  
advance from shareholder 股东垫款 m`v2: S}  
advance pending reimbursement 预支以待日后付还 #Vl 0.l3  
advanced economy 先进经济体系 *}
]Nf  
advancement 预付；预付财产 jq-p;-i  
advances warrant 垫款令 ;Yx)tWQI  
advancing 贷出 8}c$XmCM  
adverse balance 逆差 ?{\nf7Y  
adverse exchange 逆汇 ^$%S &W  
advertisement addressed to shareholders 在报章刊登的致股东通告 M9Cv
wMi  
advice for collection 托收通知书 ZW-yP2  
advice of drawing 提款通知书；汇票通知书 ]=.\-K  
advice of payment 付款通知 :j5n7s?&=y  
Advisory Committee [Securities and Futures Commission] o4`hY/<t  
谘询委员会〔证券及期货事务监察委员会〕 0)%YNaskj  
Advisory Committee on Diversification 经济多元化谘询委员会 P<PJ)>  
affidavit 誓章；遗产申报誓章 $$D}I*^Dt  
affidavit of no receipt 述明无收款的誓章 +awW3^1Ed  
affiliate 联号；联营公司；附属公司 Da&vb D-Bg  
affiliated company 附属公司；联号；联营公司 ,LTH;<zB)  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 VGfMN|h  
affordability 负担能力 d_AK`wR  
African Development Bank [AfDB] 非洲开发银行 yW+yg{Gg:  
after-acquired property 事后取得的财产 `k=bL"T>\  
after-hours dealing 市后交易 {FO;Yg'  
after-tax profit 税后盈利；税后利润；税后溢利 E'v_#FLvR  
agency agreement 代理协议 {kp-h2I,  
agency expenses 代理机构的开支 %u`8minCt  
agency fee 代理费 J1/?JfF  
Agency Law 《代理法》 BHd&yIyI  
agent 代理人；承销人 2{]`W57_=  
agent of company 公司代理人 aiQ>xen5C5  
agent's fee 代理人费；经纪费 YCdS!&^U
N  
aggregate 总计；总数；总体数字 !zuxz  
aggregate amount 总款额；总额 K)-U1JE7  
aggregate assets and liabilities 总体资产与负债 rFIqC:=  
aggregate at constant price 按固定价格计算的总体数字 /d0K7F  
aggregate demand 总需求 M8INk,si  
aggregate gross position 总持仓量 jYx38_5e  
aggregate limit 总限额 INcg S MM  
aggregate of salaries tax 合计薪俸税 @xQgY*f#  
aggregate performance 总体表现；总体业绩 V\6=ySx  
aggregate supply 总体供应 VOKZ dC-  
aggregate surplus 总盈余 kv8Fko
 
aggregate total 整体总额 DamCF  
aggregate value 总值；合计价值 .9,zL=)Ba  
aggregated basis 合计基准 6$fHtJD:  
aggregated net chargeable income 合计应课税入息实额 j;']cWe  
aggregation 合并计算；合计；总和 &yGaCq;0  
aggregation of incomes of husband and wife 夫妇入息合并计算 $h^wG)s2P  
aggregation of property 财产的总和 _6O\W%it  
agio 差价；贴水 bnm P{Ps  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 D Gr> 2  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ,RE\$~`w  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 yN~dU0.G6!  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment k xP-,MD  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 0F@"b{&0  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 2GFLnz  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 WEFlV4/  
agreement for a settlement 授产协议 t/ +=|*  
agreement for assignment 转让协议 Ae mDJ8Y  
agreement for sale 售卖协议；买卖协议 '=[?~0(B  
agreement for sale and purchase 买卖协议 M54j@_81pX  
agreement for the payment of interest 支付利息协议 H:!7:  
agreement for the repayment of money 还款协议 >G);j@Q  
agreement of reinsurance 再保险协议 +hvO^?4j  
Agricultural Bank of China 中国农业银行 :r%P.60H X  
air passenger departure tax 飞机乘客离境税 UH]l9Aq$P  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 umD!
2 w  
airport tax 机场税 W4hbK9y  
alcohol duty 酒精税 +cIUGFp}  
alienation 让与；让渡；转让 ki[UV zd  
alimony 生活费；赡养费 0.dgoq3u  
All Ordinaries Index [AOI] 所有普通股指数 P9=?zh6G.  
all risks 全险；综合险 VGtC)mG8)  
All Sales Record for Stock Market 《股票市场成交报告》 8dV=[+  
Allied Capital Resources Limited 新联财务有限公司 >"gf3rioW  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 *4_jA](  
allocation letter 拨款信件 9l}FU$  
allocation of fund 分配款项；预留款项 iOwx0GD.n  
allocation of profit 利润分配；溢利分配 [E+$?a=  
allocation warrant 拨款令 +#GQ,  
allotment 分配；配股 *\=.<|HZ  
allotment notice 股份配售通知；配股通知 XD|E=s  
allotment of shares 股份分配 ^
[]}R:  
allowable 可获宽免；免税的 )\sc83L  
allowable business loss 可扣除的营业亏损 -`<kCW"  
allowable expenses 可扣税的支出 _$= _du  
allowance 免税额；津贴；备抵；准备金 SxdE?uCUS  
allowance for debts 债项的免税额 7nHF@Y|*"  
allowance for depreciation by wear and tear 耗损折旧免税额 Of{/t1o?  
allowance for funeral expenses 殡殓费的免税额 ObLly%|i  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .jS~By|r  
allowance for repairs and outgoings 修葺及支出方面的免税额 an4GSL  
allowance to debtor 给债务人的津贴 s4 6}s{6   
alteration of capital 资本更改 =:DaS`~V  
alternate trustee 候补受托人 D@.tkzU@E  
amalgamation 合并 7h6,c/<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !O-C,uSm  
ambit of charges 征税范围；收费范围 ,oaw0Vw  
amended valuation 经修订的估值 e_s&L,ze  
American Commodities Exchange 美国商品交易所 ?47@o1  
American Express Bank Limited 美国运通银行 Vnx,5E&  
American Stock Exchange 美国证券交易所 ?"zY"*>4  
amortization 摊销 RQ'exc2x0  
amount due from banks 存放银行同业的款项 Xv<B1  
amount due from banks abroad 存放海外银行同业的款项 a["2VY6Eq@  
amount due from holding companies 控股公司欠款 1U^A56CN  
amount due from local banks 存放本港银行同业的款项 YhOlxON
 
amount due to banks 银行同业的存款 S|apw7C  
amount due to banks abroad 海外银行同业的存款 r) $+  
amount due to holding companies 控股公司存款 (4'$y`Z  
amount due to local banks 本港银行同业的存款 P`#Z9 HM4  
amount due to outport banks 外埠银行同业的存款 xqC+0{]y  
amount for note issue 发行纸币的款额 `D`sr[3n  
amount of bond 担保契据的款额  Np'2}6P  
amount of consideration 代价款额 }e2(T  
amount of contribution 供款数额 .q[SI$qO/  
amount of indebtedness 负债款额  1WY/6[  
amount of principal of the loan 贷款本金额 COTp  
amount of rates chargeable 应征差饷数额 ~=8uN<  
amount of share capital 股本额 OH5>vV'i  
amount of sums assured 承保款额 l5\"9 ,<  
amount of variation 变动幅度 qHNE8\9  
amount of vote 拨款数额 Z9575CI<  
amount payable 应付款额 _Qh z3'I1  
amount receivable 应收款额 wD68tG$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =+-Yxh|*  
analysis 分析 HPb]Zj  
ancillary risk 附属风险 ,$'])A?$  
annual account 周年帐目；周年帐目报表；年度决算；年结 Ps%qfL\  
annual accounting date 年结日期 Ga#:P F0  
annual allowance 每年免税额；年积金；年度津贴；年津 /e]'u&a  
annual balance 年度余额 @y82L8G/  
annual disposable income 每年可动用收入 aYuD>rD  
annual estimates 周年预算 uq,
{tV  
annual fee 年费 x~GQV^(l3  
annual general meeting 周年大会 OCZ[D{i9@  
annual growth rate 年增率；每年增长率 taFn![}/!g  
annual long-term supplement 长期个案每年补助金 s<9RKfm  
annual pensionable emolument 可供计算退休金的年薪 p98~&
\QT  
annual report 年报 $BFvF ,n  
Annual Report on the Consumer Price Index 《消费物价指数年报》 O!Oumw,$  
annual return 周年报表；周年申报表；每年报税表格 wk6NG/<  
Annual Return Rules 《周年报表规则》 hoQs @[  
annual review of consumer prices 每年消费物价回顾 U Z|HJ8_  
annual roll-forward basis 逐年延展方式 wjh=Q  
annual salary 年薪 %{/%mJoX  
annual statement 年度报表；年度决算表 =JKv:</.G  
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 RRGWC$>?  
annuitant 年金受益人 ]da^xWK  
annuity 年金 1j:Wh  
annuity contract 年金合约 >nw++[K_  
annuity on human life 人寿年金 uu}x@T@  
antecedent debt 先前的债项 _R.B[\r@  
ante-dated cheque 倒填日期支票 {_Lgtu  
anticipated expenditure 预期开支 m;D- u>o  
anticipated net profit 预期纯利 
u1z  
anticipated revenue 预期收入 Nnk@h  
anti-inflation measure 反通货膨胀措施 ,RgB$TcE  
anti-inflationary stance 反通货膨胀立场 ?V}j`r8|\4  
apparent deficit 表面赤字 !'j?.F$}  
apparent financial solvency 表面偿债能力 jL^](J>  
apparent partner 表面合伙人 Q>R>R*1.
j  
application for personal assessment 个人入息课税申请书 t=u Qb=  
application of fund 资金应用 ?gPKcjgoH!  
application to release as liquidator and to destruct the books of accounts and documents o99pHW(E  
申请免除清盘人职务及毁灭帐簿与文件 ^)?d6nI  
appointed actuary 委任精算师 #7ov#_2Jd  
appointed auditor 委任核数师；委任审计师 M/q E2L[y  
appointed trustee 委任的受托人 F:D orE  
appointer 委任人 <JV"@H=  
apportioned pro rata 按比例分摊 m8SA6Y\  
apportionment 分配；分摊 $&"V^@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ndo a4L)$  
apportionment formula 分摊方程式 hUD7_arKF  
apportionment of estate duty 遗产税的分摊 !A>z(eIsv`  
appraisal 估价；评估 "Vr[4&`  
appreciable growth 可观增长 ]D@0|  
appreciable impact 显着影响 p
/2jh&  
appreciable increase 可观增长 9_QP!,  
appreciation 增值；升值 A8q;q2  
appreciation against other currencies 相对其他货币升值 V\})3i8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?x+Z)`w_  
appreciation tax 增值税 O/.Uh`T`6  
appropriation 拨款；拨用；拨付 ?W(6  
appropriation account 拨款帐目 xB@|LtdO9;  
Appropriation Bill 拨款法案
i~3u>CT  
appropriation-in-aid system 补助拨款办法 WHAQu]{  
approved assets 核准资产 gqR)IVk>%  
approved basket stock 认可一篮子证券 >@YtDl8R  
approved budget 核准预算 0<8XI>.3D  
approved charitable donation 认可慈善捐款 UjOB98Du  
approved charitable institution 认可慈善机构 }?&k a$rI  
approved currency 核准货币；认可货币 v^ /Q 8Q  
approved estimates 核准预算 UG'bOF4  
approved estimates of expenditure 核准开支预算 `'\t$nU  
approved overseas insurer 核准海外保险人 y!5$/`AF  
approved overseas trust company 核准海外信托公司 '{[5M!B  
approved pooled investment fund 核准汇集投资基金 $2<d<Um~z  
approved provident fund scheme 认可公积金计划 Oky**B[D'  
approved provision 核准拨款 8/t$d#xHI  
approved redeemable share 核准可赎回股份 ? tfT8$
  
approved regional stock 认可地区性证券 7HVZZ!>~  
approved retirement scheme 认可退休金计划 \`ZW* EtPI  
approved subordinated loan 核准附属贷款 2DB7+aZ*  
arbitrage 套戥；套汇；套利 :5/Uh/sX  
arbitrageur 套戥者；套汇者 2o#,kGd  
arbitrary amount 临时款项 sHcTd>xS  
arrangement 措施；安排；协定 ]`bQW?  
arrears 欠款 MWNPPYww  
arrears of pay 欠付薪酬 <" @zn  
arrears of revenue 逾期未收税款；逾期未收的帐项 vsL[*OeI  
articles of association 组织章程；组织细则；组织章程细则 ?88`fJ@tk?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 pA;-vMpMj  
ascertainment of profit 确定利润 lpRR&
  
"Asia Clear" “亚洲结算系统” /t6X(*xoy  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 /XudV2P-CA  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 y7S4d~&  
Asian Development Fund [ADF] 亚洲发展基金 /m(=`aRt  
Asian dollar bond 亚洲美元债券 %+ FG,d  
Asian dollar market 亚洲美元市场 /)xlJUq  
Asian dollar rate 亚洲美元利率 66#
"  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 +n
})Y  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 k|BHnj  
asked price 沽盘；喊价；索价；卖方报价 &20P,8@  
assessable income 应评税入息 l88A=iLgv  
assessable loss 应评税亏损 84i_k  
assessable profit 应评税利润 kz"3ZDR
 
assessable value 应评税值 -`f04_@>d  
assessed profit 估定利润 _SACqamo5s  
assessed value 经评估价值 bS >0DU   
assessment 评税；评定；估价；评税单 M0|'f'  
assessment number 评税编号；估价编号 LkLN7|  
assessment of additional tax 补加税评税 |3+m%
;X  
assessment of performance 业绩评估；实绩评价 !GW,\y  
Assessor 评税主任 CSV;+,Vv  
asset price bubbles 资产价格泡沫 E42eOGp9i  
asset-backed securities 具资产保证的证券 'cNKjL;  
assets accretion 资产增值 ES<{4<Kpx  
assets and liabilities 资产与负债 aS|wpm)K>8  
assets betterment statement 资产递增表；资产改进表 r}u%#G+K,  
assets lending 实物放款；有抵押贷款 vG^#Sfgtw  
assets of the company passing on the death 死者去世时转移的公司资产 [!^-J}^g~\  
assets pledged as security for liabilities 用作负债抵押的资产 T\VNqs@  
assets portfolio 资产投资组合 l7JY]?p  
assets price 资产价格 F8e<}v&7R  
assets quality 资产质素 l{ex?  
assets realization 资产变现 XT,#g-oi  
assets refinancing arrangement 资产再集资安排 nK3k]gLc{  
assets securitization 资产证券化 E3a_8@ZB7  
assets situated outside Hong Kong 在香港以外地方的资产 _,6f#t  
assets stripping 削减资产；拆卖资产 7%OKH<i\2<  
assets value 资产值 Fv?=Z-wk  
assignee 承让人 z"DkFvA  
assignment 转让；转让书；转让契 A>NsKWf{  
assignment of interest 权益转让 ,jy*1Hjd  
assignment of letters patent and trade mark 专利证书及商标转让 }a&mY^  
assignment of property 物业转让；物业转让书 kW6%32  
assignment right 转让权 f>$h@/-*  
assignor 转让人 Lc<eRVNd,  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 .BO<  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 jnuY{0(&  
associate member 附属会员 ,J mbqOV?!  
associated body corporate 相联法人团体 ^TXfsQs  
associated company 相联公司；联属公司 j2h[70fWC  
associated corporation 相联法团 7.<^j[?  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] =He.fEy  
公认会计师公会〔英国〕 %'L;FPxB  
Association of Futures Exchange Brokers 香港期货经纪协会 v| z08\a[  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 __p_8P  
association of underwriters 承保人组织 rFJ[dz  
assumption of control 接管 OySy6IN]q  
assurance 担保；保险；转易；转易书 <XQ.A3SG!  
assurance of interest 权益的转易 &h$|j  
at 19XX price 按一九ＸＸ年价格计算 tPuut\ee  
at a discount 按赔价计算；按贴水价格计算；打折扣 j<tq1?? [b  
at a premium 按溢价计算；按升水价格计算 h`MdKX$  
at call 通知付款；按通知 OQlG+|  
at constant market price 按固定市价计算 Z&!!]"I  
at constant price 按固定价格计算 sCH)gr@gJ^  
at cost 按成本计算 N4^5rrkL  
at current market price 按当时市价计算；按现时市价计算 w,.qCpT$_  
at current price 按当时价格计算；按现时价格计算 /jD-\,:L}  
at factor cost 按要素成本计算；按生产要素成本计算 CfT/R/L  
at money-of-the-day price 按付款当日价格计算 H*e'Cs/  
at or better 按指定或较佳价位〔买卖指令〕 ro| vh\y  
at par 按面值计算；平价 ?~ULIO'  
at sight 见票即付 5K56!*Y  
at the close 按收市盘 B(HT.%r^A  
at the opening 按开市盘 t Y1Et0  
attestation 见证；见证条款 S0@T0y#  
at-the-money option 平价期权 rjojG59U>  
attorney 受权人；受托代表人 iL?iz?+.%@  
attornment 新拥有人承认书 gp< =Gmd  
attributable profit 可归属利润 hol<dB  
attributable share value 可归属股份价值 ):6-  
Auckland Stock Exchange 奥克兰证券交易所 O+.*lo
 
auction 拍卖 g@nk.aRw
 
auctioneer 拍卖商
['Z{@9  
audit 审计；核数 $Tl<V/  
Audit Commission 审计署 )&1!xF   
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ,jh~;, w2  
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〕 `<vxG4=62\  
audit review 帐目审查 ;El <%{(  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 o)]FtL:mm  
audited account 审计帐目；经审计的帐目 ()|3  
audited annual account 经审计的周年帐目 .|]IwyD &  
audited balance sheet 经审计的资产负债表 f]_mzF=&  
auditor 核数师；核数主任；审计师 yFe
eG3n3  
auditor's certificate 核数师证明书；审计师证明书 70iH0j)  
auditor's report 核数师报告；审计师报告 TgaYt\"i[  
Aussie bond 澳元债券 ;L6Xs_L~  
austerity budget 紧缩预算 wJIB$3OT  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 #( uj$[o  
Australia All Ordinaries Index 澳洲所有普通股票指数 ~iTxv_\=6u  
Australian Dollar [AUD] 澳元
 5H.Db  
Australian Options Market 澳大利亚期权市场 dB)9K)  
Australian Securities Commission 澳洲证券事务监察委员会 #<#%>Y^  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 WN0c%kz=  
Australian Stock Exchange 澳大利亚证券交易所 k^*$^;z  
Austrian Schilling [ATS] 奥地利先令 ks:{TA27  
authentication 认证；鉴证 ;X7i/DQ  
authority to purchase 委托购买证；委购书 BI/y<6#rR  
authorization 认可；核准；授权；授权书 ?aJ6ug  
authorization by direction 指示授权 0zV 4`y  
authorization by instruction 指令授权 Kq7C0)23  
authorization by warrant 令状授权 #: hVF/  
authorization of unit trust 单位信托的认可 /co%:}ln  
authorized agent 指定代理人 P`2&*2,  
authorized capital 法定资本 oc;VIK)g]c  
authorized clerk 出市员 4<Kgmy  
authorized dealer 认可交易商 _80ns&q  
authorized financial institution 认可财务机构 \3j)>u,r  
authorized fund 认可基金 jZ#UUnR%  
authorized fund house 获授权的基金公司；认可基金公司 0x#E4v(UA  
authorized institution 认可机构 $3:X+X  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 '>]&rb09|  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 uQ1jwYK`7  
authorized insurer 获授权保险人；获认可承保人 T/Q==Q{W:  
authorized investment 特准投资项目 u\w2S4c  
authorized person 获授权人 `oPLl0  
authorized representative 获授权代表 #NMJZ  
authorized share capital 法定股本 w`-$-4i  
automated quotation system 自动报价系统 :p$EiR  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] C
2.W[T  
自动交易系统〔香港期货交易所有限公司〕 kYtHX~@  
automatic adjustment mechanism 自动调整机制 <4$YO-:E  
automatic adjustment system 自动调整系统 v,*Q]r0m  
Automatic Clearing House 自动票据交换所 #{~7G%GPY5  
automatic exchange rates accumulation system 自动化汇率累集系统 @ AggznA8  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 OaNc9c"  
automatic teller machine [ATM] 自动柜员机 ~zj"OG"zOw  
autopay 自动转帐 i\vpGlx  
available assets 可用资产 |Z!@'YB  
available fiscal reserve 现存财政储备 uZ<%kV1B  
available profit 可用利润 soxfk+ 9  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 gE1|lY$NL  
average 平均；平均数；海损  )Oo2<:"  
average basic salary 平均基本薪金 *bU% @O
 
average consumer expenditure 平均消费开支；一般消费开支 LhZZc`|7t  
average cost 平均成本 sU0Stg8&b  
average cost of land production 增辟土地平均成本 _ flgQ  
average daily turnover 平均每日成交额 iA&oLu[y3  
average daily wage rate 平均每日工资率 W1;=J^<&1  
average expenditure pattern 平均开支模式 =!YP$hfY  
average growth rate 平均增长率 B#Qpd7E+*  
average net fixed assets 固定资产平均净值 |;~nI'0O])  
average of relatives 相对价格平均数 ~R'BU=!;F  
average price 平均价格 ,5=kDw2  
average propensity to consume 平均消费倾向；一般消费倾向 Yu1QcFuy  
average propensity to save 平均储蓄倾向；一般储蓄倾向 nZ541o@t9  
average rate 平均率  u*U_7Uw$  
average revenue 平均收入；平均收益 2c"/QT  
average stock 平均库存；平均存货 T<XfZZ)l<`  
average yearly rent 平均年租 iF8@9m  
avoidance of double taxation 避免双重课税 CH55K[{<  
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 hcd!A5  
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