一些有用的会计术语(也不知道发的地方对不对)A

A: 8AY;WL:;  
A share Ａ股；甲类股份 pUF JQ*  
abatement of tax 减税；减扣免税额 @fp@1n  
ABN AMRO Bank N.V. 荷兰银行 [MwL=9;!H  
above-the-line expenditure 线上项目支出；经常预算支出 @SiV3k  
above-the-line receipt 线上项目收入；经常预算收入 Tj_K5uccU}  
ABSA Asia Limited 南非联合亚洲有限公司 /HhA2 (g%  
absolute change 绝对数值变更 x>TIx[x  
absolute expenditure 实际开支 V:J|shRo  
absolute guideline figure 绝对准则数字 c$2kR:  
absolute interest 绝对权益 Ax;?~v4Z  
absolute order of discharge 绝对破产解除令 3%1wQXr0  
absolute profit margin 绝对利润幅度 gT$WG$^i  
absolute value 实值；绝对值 iQ8{N:58DN  
absolutely vested interest 绝对既得权益 RH _b  
absorbed cost 已吸收成本；已分摊成本 %aK[Yvo6  
absorption 吸收；分摊；合并 ]GY8f3~|{  
absorption rate 吸收率；摊配率；分摊率 )$9wKk\F  
ACB Finance Limited 亚洲商业财务有限公司 [ij) k@.  
acceptable form of reciprocity 合理的互惠条件 )D6i {I0  
acceptable rate 适当利率；适当汇率 U+ik& R#  
acceptance agreement 承兑协议 0|tyKP|J  
acceptance for honour 参加承兑 Fs $FR-x  
acceptor 承兑人；接受人；受票人 /*Q3=Dse]  
acceptor for honour 参加承兑人 o4EY2  
accident insurance 意外保险 XE<5(  
Accident Insurance Association of Hong Kong 香港意外保险公会 (:`4*xK  
accident insurance scheme 意外保险计划 3))R91I  
accident year basis 意外年度基准 /4pYhJ8S  
accommodation 通融；贷款 #@`c7SR  
accommodation bill 通融票据；空头票据 JvW7h(u7g  
accommodation party 汇票代发人 #xu1 eX0<  
account balance 帐户余额；帐户结余 hC<E4+5.,  
account book 帐簿 T^7}Qs9  
account collected in advance 预收款项 4|\M`T  
account current book 往来帐簿 1qn/*9W}=  
account of after-acquired property 事后取得的财产报告 *!`&+w  
account of defaulter 拖欠帐目 hTv*4J&@|  
account payable 应付帐款 Oz(=%oS  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 'M?ptu?f  
account receivable 应收帐款 Wy6a4oY  
account receivable report 应收帐款报表 q*4@d)_&  
account statement 结单；帐单；会计财务报表 n?OMfx  
account title 帐户名称；会计科目 9&^5!R
8  
accountant's report 会计师报告 -9+$z|K  
Accountant's Report Rules 会计师报告规则 X_Lt{mf  
accounting and auditing procedure 会计与审计程序；会计与核数程序 9{SzE /[  
Accounting Arrangements 《会计安排》 s-
SFu  
accounting basis 会计基础 o\Fv~^  
accounting by Official Receiver 破产管理署署长呈交的帐目 @ kv~2m  
Accounting Circular 《会计通告》 oo]P}ra  
accounting class 会计类别 # 7dvT=  
accounting date 记帐日期；会计结算日期 QRl+7V  
accounting for money 款项核算 Bo ywgL|  
Accounting Officer 会计主任 UL~~J[1r  
accounting period 会计报告期；会计期 +Gy9K  
accounting policy 会计政策；会计方针 ?@MY+r_G  
accounting practice 会计惯例 L?8OWLjRy  
accounting principle 会计准则
M!gu`@@}F  
accounting record 会计记录 8?<J,zu@AV  
accounting report 会计报告 JCZ&TK  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @*6_Rp"@  
Accounting Society of China 中国会计学会 }>,%El/  
accounting statement 会计报表 gV:0&g\v  
accounting system 会计制度；会计系统 (C`nBiL<  
accounting transaction 会计事项；帐务交易 3ErV" R4"$  
accounting treatment 会计处理 d=vD Pf  
accounting year 会计年度 Z5wQhhH  
accretion 增值；添加 &DtI+)[|  
accrual 应计项目；应累算数目 dR,a0+!  
accrual basis 应计制；权责发生制 >U4bK^/Bp  
accrual basis accounting 应计制会计；权责发生制会计 r}|)oG,=  
accrue 应累算；应计 L4u.cHJ}0  
accrued benefit 应累算利益 0@u{(m  
accrued charges 应计费用 f::^zAV  
accrued cumulative preference share dividend 应累算的累积优先股股息 Ew{N2  
accrued expenses 应累算费用 @\-*aS_8>  
accrued interest payable 应付利息；应计未付利息 ;U tEHvE*  
accrued interest receivable 应收利息；应计未收利息 Y<@_d  
accrued right 累算权益 #^-'q`)  
accruing profit 应累算的利润 FO]f 4@  
accumulated fiscal reserve 累积财政储备 JiA1yt  
accumulated profit 累积利润；滚存溢利 0U.Ld:  
accumulated reserve 累积储备 GV9pet89yu  
accumulation of surplus income 累积收益盈余 mkBQTQGT  
acquired assets 既得资产 %md9ou`  
acquisition 收购；购置；取得 EW)r/Av:,  
acquisition cost 购置成本 NY[48H  
acquisition expenses 购置费用 B(-F|q\  
acquisition of 100% interest 收购全部股权 iN@
|08  
acquisition of control 取得控制权 DAMw(  
acquisition of fixed assets 购置固定资产 6,R<8a;Wn  
acquisition of shell “买壳” +}-cvM/*  
acquisition price 收购价 $K|2k7  
act of God 天灾 dW^#}kN7V  
acting partner 执事合伙人 %a-
fxV[  
active market 买卖活跃的市场；交投畅旺的市场；旺市 OXoEA a  
active partner 积极参与的合伙人 `soQp2h-  
active trading 交投活跃 AZJ|.mV q  
actual circulation 实际流通 Z3Xgi~c  
actual cost 实际成本 `E>o:tff  
actual expenditure 实际开支；实际支出 xkaed  
actual income 实际入息；实际收入；实际收益 o3OJI_ v&  
actual market 现货市场 :3}K$  
actual price 现货价；实际价格 Q6[h;lzGV  
actual profit 实际利润 :{xu_"nYr  
actual quotation 实盘；实际价位；实际报价 ].gC9@C:$i  
actual year basis 按实际年度计算 V5I xZn%  
actuals 实货 kN vNV(4  
actuarial investigation 精算调查 rN {5^+w  
actuarial principle 精算原则 DEzL]1;P  
actuarial report 精算师报告 Nn5sD3z#  
Actuarial Society of Hong Kong 香港精算学会 yv5c0G.D  
actuarial valuation 精算师估值 %U97{y  
actuary 精算师 ^DR`!.ttr  
ad referendum agreement 暂定协议；有待覆核的协定 OadGwa\:s  
ad valorem duty 从价税；按值征税 &gvX<X4e  
ad valorem duty system 从价税制 LFQPysC  
ad valorem fee 从价费 @v}M\$N?  
ad valorem tariff 从价关税 ^`(3X  
additional allowance 额外免税额 o6:p2W  
additional amount for unexpired risk 未过期风险的额外款额 7I6&*I  
additional assessable profit 补加应评税利润 Sj4@pMh4  
additional assessment 补加评税 <UJ5n) }"\  
additional commitment 额外承担 YccD^w[`B  
additional commitment vote 额外承担拨款 
EPeV1$  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 k%cT38V*  
additional dependent parent allowance 供养父母额外免税额 <ZeZq  
additional provision 额外拨款 2wZyUB;  
additional stamp duty 附加印花税 }9&~+Q2  
additional tax 补加税罚款；补加税款 t*!Q9GC_  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 uacVF[9|W  
adjudged bankrupt 被裁定破产 !iGZo2LV  
adjudicated bankrupt 裁定破产人 |Iq\ZX%q  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 OsBo+fwT  
adjudication of bankruptcy 裁定破产；宣告破产 3LDS Z1f  
adjudication of insolvency 裁定无力偿还债务 DN4$Jva  
adjusted actual 经调整的实数；调整后的实数 YK|bXSA[  
adjusted current assets 经调整的流动资产；调整后的流动资产 dJ"iEb|4  
adjusted figure 经调整的数字；调整后的数额 LU!dN"[k  
adjusted liabilities 经调整的负债；调整后的负债 @lJzr3}WZ  
adjusted loss 经调整的亏损；调整后的亏损 LYlDc;<A  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Ol4+_n8xj  
adjusted profit 经调整的利润；调整后的利润 Aw&tP[N[  
adjusted surplus 经调整的盈余额；调整后的盈余额 8~5cJPi6  
adjusted value 经调整的价值；调整后的价值 C9p"?vX  
adjustment 调整；修订；理算〔保险〕 t_mIOm)S%  
adjustment centre 调剂中心 Bl=tYp|a  
adjustment lag 调整过程的时间差距；调整时差 =zwOq(Bh W  
adjustment mechanism 调整机制 ^CwR!I.D}4  
adjustment of loss 亏损调整 (O0Urm  
adjustment process 调整过程；调整程序 2^?:&1:  
adjustment range 调整幅度 f/CuE%7BR  
administered exchange rate 受管制汇率 cwGbSW$t  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 J\e+}{  
administration expenses 行政费用 9"g6C<  
administration fee 手续费；行政费 @&[T _l  
administration in bankruptcy 破产管理 1S@vGq}  
administration order 遗产管理令 o)'y.-@Q  
administrator 管理人；遗产管理人 A*W)bZs.  
administrator of the estate 遗产管理人 j0@[Br%7  
admission of debt 债项承认书 O%r;5kP  
admission of proof 接纳债权证明 $s<N
e{?  
advance 放贷款项；垫付款项；预支款项；预付款项 2t $j  
advance account 暂支帐目；预付款帐户 ;5@ t[r  
advance compensation 预付补偿金 610D%F  
advance from shareholder 股东垫款 =y=cW1TG  
advance pending reimbursement 预支以待日后付还 L~s3b  
advanced economy 先进经济体系 ~axjjv  
advancement 预付；预付财产 Rb\6;i8R  
advances warrant 垫款令 >[X{LI(_<<  
advancing 贷出 7Pa@1']  
adverse balance 逆差 O]qU[y+  
adverse exchange 逆汇 4lZ$;:Jg  
advertisement addressed to shareholders 在报章刊登的致股东通告 ~F1:N>>_Cf  
advice for collection 托收通知书 +f[ED4E>'(  
advice of drawing 提款通知书；汇票通知书 k__$Q9qj(  
advice of payment 付款通知 ?&Pg2]g<  
Advisory Committee [Securities and Futures Commission] VN%INUi@  
谘询委员会〔证券及期货事务监察委员会〕 OQ9x*TmK  
Advisory Committee on Diversification 经济多元化谘询委员会 g[w,!F  
affidavit 誓章；遗产申报誓章 -,["c9'3  
affidavit of no receipt 述明无收款的誓章 -j&Tc`j_  
affiliate 联号；联营公司；附属公司 ]THPSw_y8  
affiliated company 附属公司；联号；联营公司 T~b>B`_  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 f-r] |k  
affordability 负担能力 cW+t#>'r  
African Development Bank [AfDB] 非洲开发银行 *28pRvY:b  
after-acquired property 事后取得的财产 NH0qVQ@A  
after-hours dealing 市后交易 +*_5tWAc  
after-tax profit 税后盈利；税后利润；税后溢利 <7Ae-!>x  
agency agreement 代理协议 z)uuxNv[R  
agency expenses 代理机构的开支 I2H6y"pN  
agency fee 代理费 \lSU  
Agency Law 《代理法》 d:F @a  
agent 代理人；承销人 >"Q@bQ:e  
agent of company 公司代理人 \w'*z&`W9  
agent's fee 代理人费；经纪费 b=/curl&  
aggregate 总计；总数；总体数字 ++DG5`  
aggregate amount 总款额；总额 q7&6r|w1I  
aggregate assets and liabilities 总体资产与负债 w}CmfR
 
aggregate at constant price 按固定价格计算的总体数字 U"50_O  
aggregate demand 总需求 w;l<[q?_  
aggregate gross position 总持仓量 +CI1V>6^  
aggregate limit 总限额 %8~3M7
5$  
aggregate of salaries tax 合计薪俸税 gR@C0  
aggregate performance 总体表现；总体业绩 Zy09L}59P  
aggregate supply 总体供应 pa{re,O"e  
aggregate surplus 总盈余 @9&P~mo/  
aggregate total 整体总额 uB7 V?A  
aggregate value 总值；合计价值 P bQk<"J1  
aggregated basis 合计基准 f0T,ul,  
aggregated net chargeable income 合计应课税入息实额 mJM_2Ab  
aggregation 合并计算；合计；总和 lvp8z)G  
aggregation of incomes of husband and wife 夫妇入息合并计算 YX*Qd$chZ  
aggregation of property 财产的总和 <G*nDFWf  
agio 差价；贴水 F0690v0mB[  
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》 TB;o~>9U  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment i.:. Y  
《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》 5MS
B dO  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment D0N9Ksq  
《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》 6_4D9 W  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment nF5qw>t#  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 pN
Rk.m]  
agreement for a settlement 授产协议 #
A8@CA^d  
agreement for assignment 转让协议 wYlf^~#
"  
agreement for sale 售卖协议；买卖协议 vaon{2/I  
agreement for sale and purchase 买卖协议 $u/E\l  
agreement for the payment of interest 支付利息协议 @ps1Dr4s  
agreement for the repayment of money 还款协议 MJ=)v]a  
agreement of reinsurance 再保险协议 !|<=ZF2  
Agricultural Bank of China 中国农业银行 R CkaJ3  
air passenger departure tax 飞机乘客离境税 "4%"&2L  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 M,5"b+mX[~  
airport tax 机场税 Oq3A#6~  
alcohol duty 酒精税 .Udj@{  
alienation 让与；让渡；转让 $fgf Y8  
alimony 生活费；赡养费 K|oacOF9  
All Ordinaries Index [AOI] 所有普通股指数 0D8K=h&e  
all risks 全险；综合险 |]Qg7m,O  
All Sales Record for Stock Market 《股票市场成交报告》 rS1fK1dys  
Allied Capital Resources Limited 新联财务有限公司 _f6HAGDN  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 1@gguRF:  
allocation letter 拨款信件 [{r}u  
allocation of fund 分配款项；预留款项 U?!>Nd  
allocation of profit 利润分配；溢利分配 0c
T*z(  
allocation warrant 拨款令 ^_ojR4  
allotment 分配；配股 ?2Kt'1s#  
allotment notice 股份配售通知；配股通知 ` \A(9u*  
allotment of shares 股份分配 7n90f2"m  
allowable 可获宽免；免税的 nhN);R~o"1  
allowable business loss 可扣除的营业亏损 7u[j/l,  
allowable expenses 可扣税的支出 we#wH-  
allowance 免税额；津贴；备抵；准备金 >O5m5@GK3a  
allowance for debts 债项的免税额 "@9?QI}  
allowance for depreciation by wear and tear 耗损折旧免税额 GQ_p-/p R  
allowance for funeral expenses 殡殓费的免税额 ,|88r=}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %AN/>\#p  
allowance for repairs and outgoings 修葺及支出方面的免税额 iVfgDo  
allowance to debtor 给债务人的津贴 ` gW<M  
alteration of capital 资本更改 8?Z4-6!{V,  
alternate trustee 候补受托人 ?GTU=gpQ  
amalgamation 合并 8t=(,^c  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +-B^Z On  
ambit of charges 征税范围；收费范围 IHp_A  
amended valuation 经修订的估值 Ez{MU@Fk  
American Commodities Exchange 美国商品交易所 [&*6_q"V  
American Express Bank Limited 美国运通银行 ?6!]Nl1gr  
American Stock Exchange 美国证券交易所 P_u|-~|\  
amortization 摊销 gDIBnH  
amount due from banks 存放银行同业的款项 0[<~?`:)  
amount due from banks abroad 存放海外银行同业的款项 U4G}DCU  
amount due from holding companies 控股公司欠款 U=8@@yE  
amount due from local banks 存放本港银行同业的款项 `Bn=
?9  
amount due to banks 银行同业的存款 R4Rb73o  
amount due to banks abroad 海外银行同业的存款 MuBx#M/  
amount due to holding companies 控股公司存款
Vpp;\  
amount due to local banks 本港银行同业的存款 D=TL>T.bf  
amount due to outport banks 外埠银行同业的存款 PIXL6  
amount for note issue 发行纸币的款额 xug)aE
 
amount of bond 担保契据的款额 Ol$WpM  
amount of consideration 代价款额 bw&myzs  
amount of contribution 供款数额 79=45'8  
amount of indebtedness 负债款额 ZX~ _g@  
amount of principal of the loan 贷款本金额 /=?ETth @  
amount of rates chargeable 应征差饷数额 3/JyUh?  
amount of share capital 股本额 S-+M;@'Rl  
amount of sums assured 承保款额 [_xyl e  
amount of variation 变动幅度 B}d.#G+_$x  
amount of vote 拨款数额 0J~Qq]g  
amount payable 应付款额 o/o:2p.  
amount receivable 应收款额 _GqS&JHSf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 EC<b3  
analysis 分析 $j)hNWI  
ancillary risk 附属风险 YD
mWN#  
annual account 周年帐目；周年帐目报表；年度决算；年结 r.0oxH']  
annual accounting date 年结日期 _y .]3JNm  
annual allowance 每年免税额；年积金；年度津贴；年津 `P@- %T  
annual balance 年度余额 ?*r!{3T ,u  
annual disposable income 每年可动用收入 Ri>?KrQF%  
annual estimates 周年预算 H(Ms^8Vs~:  
annual fee 年费 @6o]chJo  
annual general meeting 周年大会 !MQN H  
annual growth rate 年增率；每年增长率 -v?hqWMp#  
annual long-term supplement 长期个案每年补助金 6aOp[-Le  
annual pensionable emolument 可供计算退休金的年薪 P%X-@0)  
annual report 年报 ;1DdjETr  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8O1K[sEjui  
annual return 周年报表；周年申报表；每年报税表格 3]JZu9#  
Annual Return Rules 《周年报表规则》 /)uM[ dnai  
annual review of consumer prices 每年消费物价回顾 p2x[
p  
annual roll-forward basis 逐年延展方式 `"k9wC1  
annual salary 年薪 > 8]j   
annual statement 年度报表；年度决算表 I_ "Z:v{  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 lu UYo  
annuitant 年金受益人 0_eQlatb  
annuity 年金 #p y
im_  
annuity contract 年金合约 ZI ?W5ISdg  
annuity on human life 人寿年金 IPA*-I57  
antecedent debt 先前的债项 _>bRv+RVR  
ante-dated cheque 倒填日期支票 JhR W[~  
anticipated expenditure 预期开支 -pTI?  
anticipated net profit 预期纯利 -+U/Lrt>8  
anticipated revenue 预期收入 6!EYrX}rI[  
anti-inflation measure 反通货膨胀措施 lj&>cScC  
anti-inflationary stance 反通货膨胀立场 :
cp   
apparent deficit 表面赤字 igDyp0t  
apparent financial solvency 表面偿债能力 F@YV]u>N  
apparent partner 表面合伙人 >HkhAJhW  
application for personal assessment 个人入息课税申请书 qJ[@:&:  
application of fund 资金应用 k ~6-cx  
application to release as liquidator and to destruct the books of accounts and documents ACBQ3  
申请免除清盘人职务及毁灭帐簿与文件 |Svk^mq  
appointed actuary 委任精算师 w.kCBDL  
appointed auditor 委任核数师；委任审计师 #GqTqHNE<  
appointed trustee 委任的受托人 7S2C/f  
appointer 委任人 wFlV=!>,  
apportioned pro rata 按比例分摊 Sw! j=`O  
apportionment 分配；分摊 {sS_|sX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 VTh$a_P>  
apportionment formula 分摊方程式 hH+bt!aH  
apportionment of estate duty 遗产税的分摊 ?9U:g(v  
appraisal 估价；评估 ged,>  
appreciable growth 可观增长 oP$kRfXS!<  
appreciable impact 显着影响 Z6=~1'<X  
appreciable increase 可观增长 L]zNf71RD  
appreciation 增值；升值 kN'Thq/ZE  
appreciation against other currencies 相对其他货币升值 EZ% .M*?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >,g5Hkmqr  
appreciation tax 增值税 WL~`u  
appropriation 拨款；拨用；拨付 l`rC0kJ]  
appropriation account 拨款帐目 }]h\/,  
Appropriation Bill 拨款法案 %RFYm  
appropriation-in-aid system 补助拨款办法 <NQyP{p  
approved assets 核准资产 5t'Fv<g  
approved basket stock 认可一篮子证券 F RH&B5w  
approved budget 核准预算 ;+cZS=  
approved charitable donation 认可慈善捐款 kZfO`BVL  
approved charitable institution 认可慈善机构 9[/Gd{`XC  
approved currency 核准货币；认可货币 i,,UD  
approved estimates 核准预算 ;l"z4>k
t7  
approved estimates of expenditure 核准开支预算 ,myl9s  
approved overseas insurer 核准海外保险人 {=pf#E=  
approved overseas trust company 核准海外信托公司 H~fZA)W 4Y  
approved pooled investment fund 核准汇集投资基金 iYR8sg[' #  
approved provident fund scheme 认可公积金计划 fZ$8PMZv  
approved provision 核准拨款 )0YMi!&j`  
approved redeemable share 核准可赎回股份 ji:JLvf]%  
approved regional stock 认可地区性证券 gFJd8#6t  
approved retirement scheme 认可退休金计划 I@e{>}  
approved subordinated loan 核准附属贷款 YaDr6)  
arbitrage 套戥；套汇；套利 [26"?};"%  
arbitrageur 套戥者；套汇者 .pK_j~}P  
arbitrary amount 临时款项 3}2'PC  
arrangement 措施；安排；协定 qa2QS._m  
arrears 欠款 +!CG'qyN>  
arrears of pay 欠付薪酬 u<:
RSg  
arrears of revenue 逾期未收税款；逾期未收的帐项 aOETmsw  
articles of association 组织章程；组织细则；组织章程细则 (Jy7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =T!i
M2  
ascertainment of profit 确定利润 Kb#py
6  
"Asia Clear" “亚洲结算系统” vQ$FMKz7  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 vA*!82  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 *q\Ve)E}  
Asian Development Fund [ADF] 亚洲发展基金 {b}Ri&oEOH  
Asian dollar bond 亚洲美元债券 KYZ/b8C  
Asian dollar market 亚洲美元市场 D`V03}\-  
Asian dollar rate 亚洲美元利率 twq!@C  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 LY-
fp+  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 vm_+U*%c  
asked price 沽盘；喊价；索价；卖方报价 N[~RWg  
assessable income 应评税入息 $<OX\f%  
assessable loss 应评税亏损 KQ9~\No]  
assessable profit 应评税利润 X3P~z8_  
assessable value 应评税值 M| :wC  
assessed profit 估定利润 AQw1,tGV  
assessed value 经评估价值 D37N*9}  
assessment 评税；评定；估价；评税单 _8v8qT}O~4  
assessment number 评税编号；估价编号 kl,I.2-  
assessment of additional tax 补加税评税 x* ?-KS|  
assessment of performance 业绩评估；实绩评价
.Ks%ar  
Assessor 评税主任 Gb4k5jl  
asset price bubbles 资产价格泡沫 W1dpKv  
asset-backed securities 具资产保证的证券 n6Je5fE  
assets accretion 资产增值 G~5EAeG  
assets and liabilities 资产与负债 &Op_!]8`U  
assets betterment statement 资产递增表；资产改进表 jdqVS@SD  
assets lending 实物放款；有抵押贷款 2~h! ouleY  
assets of the company passing on the death 死者去世时转移的公司资产 q$L=G  
assets pledged as security for liabilities 用作负债抵押的资产 N_Q)AXr)  
assets portfolio 资产投资组合 |`B*\\1  
assets price 资产价格 bFD vCF  
assets quality 资产质素 hLK5s1#K  
assets realization 资产变现 -.<fGhmU  
assets refinancing arrangement 资产再集资安排 6O"?wN%$  
assets securitization 资产证券化 VbyGr~t  
assets situated outside Hong Kong 在香港以外地方的资产 _IYd^c  
assets stripping 削减资产；拆卖资产 pBl'SQccp  
assets value 资产值 dCc"Qr[k  
assignee 承让人 -5B>2K F  
assignment 转让；转让书；转让契 s\O4D
*8  
assignment of interest 权益转让 s&&8~ )H  
assignment of letters patent and trade mark 专利证书及商标转让 . 7*k}@k  
assignment of property 物业转让；物业转让书 Zq1ZrwPF  
assignment right 转让权 69/aP=  
assignor 转让人 7~&  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 >n3w'b  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 k@:M#?(F  
associate member 附属会员 cBcfGNTJ~  
associated body corporate 相联法人团体 +U9m  
associated company 相联公司；联属公司 sT8(f=^)8F  
associated corporation 相联法团 Uao8#<CkvJ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] NN>E1d=  
公认会计师公会〔英国〕 8G3CQ]G  
Association of Futures Exchange Brokers 香港期货经纪协会 K!~j}z*  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ]6s7?07m4  
association of underwriters 承保人组织 8k
[=$Ro  
assumption of control 接管 @2(7 ZxI  
assurance 担保；保险；转易；转易书 W3Gg<!*Uo  
assurance of interest 权益的转易 D/U=zDpiB  
at 19XX price 按一九ＸＸ年价格计算 ]]Bqte  
at a discount 按赔价计算；按贴水价格计算；打折扣 w1;:B%!H  
at a premium 按溢价计算；按升水价格计算 J n>3c  
at call 通知付款；按通知 =f~8"j  
at constant market price 按固定市价计算 Odn`q=  
at constant price 按固定价格计算 80m<OW1  
at cost 按成本计算 0nOkQVMk>  
at current market price 按当时市价计算；按现时市价计算 =#=<%HPT  
at current price 按当时价格计算；按现时价格计算 Y["aw&;#O\  
at factor cost 按要素成本计算；按生产要素成本计算 n<,:;0{  
at money-of-the-day price 按付款当日价格计算 U~3uu&/r  
at or better 按指定或较佳价位〔买卖指令〕 |NMf'$  
at par 按面值计算；平价
,i]X^z5!  
at sight 见票即付 w
y|^=#k  
at the close 按收市盘 1^4:l!0D  
at the opening 按开市盘 &cSVOsi  
attestation 见证；见证条款 y=Kqv^  
at-the-money option 平价期权 Z*ip=FYR  
attorney 受权人；受托代表人 `oJQA$UD  
attornment 新拥有人承认书 du66a+@t  
attributable profit 可归属利润 h6Z:+  
attributable share value 可归属股份价值 G{3|d/;Bt  
Auckland Stock Exchange 奥克兰证券交易所 } #rTUX  
auction 拍卖 #*'Qm
A  
auctioneer 拍卖商 rG}e\ziKuj  
audit 审计；核数 AJbCC  
Audit Commission 审计署 Y%.o TB&  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] kh5a>OX  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ?T/]w-q>  
audit review 帐目审查 .|Huzk+  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 u4C9ZYN  
audited account 审计帐目；经审计的帐目 3m1(l?fp  
audited annual account 经审计的周年帐目 At'CT5=  
audited balance sheet 经审计的资产负债表 kAQ(8xV  
auditor 核数师；核数主任；审计师 Aqmpo3P[+  
auditor's certificate 核数师证明书；审计师证明书 "bm|p/A  
auditor's report 核数师报告；审计师报告 0O9b 7F  
Aussie bond 澳元债券 qq/>E*~  
austerity budget 紧缩预算 apo)cR  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 % i4 5  
Australia All Ordinaries Index 澳洲所有普通股票指数 |9#q7kM  
Australian Dollar [AUD] 澳元 cZYy+  
Australian Options Market 澳大利亚期权市场 +/~]fI  
Australian Securities Commission 澳洲证券事务监察委员会 X0G,tl  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 xB *b7-a  
Australian Stock Exchange 澳大利亚证券交易所 R2,9%!iiX  
Austrian Schilling [ATS] 奥地利先令 V\cbIx(Z^  
authentication 认证；鉴证 x]{P.7IO'  
authority to purchase 委托购买证；委购书 S&_03  
authorization 认可；核准；授权；授权书 {821e&r  
authorization by direction 指示授权 u>*a@3$f  
authorization by instruction 指令授权 sbW+vc  
authorization by warrant 令状授权 9>)b6)J D  
authorization of unit trust 单位信托的认可 r&{8/ 5"  
authorized agent 指定代理人 >)kKP8l7  
authorized capital 法定资本 * Gg7(cnpw  
authorized clerk 出市员 + [w 0;W_  
authorized dealer 认可交易商 I-]G{  
authorized financial institution 认可财务机构 ZISIW!  
authorized fund 认可基金 _3`GZeGV  
authorized fund house 获授权的基金公司；认可基金公司 &}"kF\  
authorized institution 认可机构 "z3rH~q72  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9_O4yTL  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Tsa]SN14  
authorized insurer 获授权保险人；获认可承保人 Ihf :k_;  
authorized investment 特准投资项目 zp1ym}9M  
authorized person 获授权人  G7al@  
authorized representative 获授权代表 T:Klr=&V  
authorized share capital 法定股本 $Emu*'  
automated quotation system 自动报价系统 Dpw*m.f  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] z
"UC$  
自动交易系统〔香港期货交易所有限公司〕 :\His{%  
automatic adjustment mechanism 自动调整机制 9iZio3m  
automatic adjustment system 自动调整系统 d`B<\Y#{Us  
Automatic Clearing House 自动票据交换所 @&O4a2+  
automatic exchange rates accumulation system 自动化汇率累集系统 g)#{<#*2  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 AO|9H`6U6F  
automatic teller machine [ATM] 自动柜员机 k<^M >` $  
autopay 自动转帐 sEdz`
F  
available assets 可用资产 )&7.E  
available fiscal reserve 现存财政储备 $P0q!  
available profit 可用利润 SXOAa<u5  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 gaY&2
  
average 平均；平均数；海损 3 J04 $cD  
average basic salary 平均基本薪金 \BXzmok  
average consumer expenditure 平均消费开支；一般消费开支 J}X{8Ds9  
average cost 平均成本 6- i.*!I 8  
average cost of land production 增辟土地平均成本 e;6KxvX~  
average daily turnover 平均每日成交额 0Lxz?R x]<  
average daily wage rate 平均每日工资率 fj5g\m  
average expenditure pattern 平均开支模式 J @"#  
average growth rate 平均增长率 p1Zb&:+  
average net fixed assets 固定资产平均净值 ^}d]O(  
average of relatives 相对价格平均数 e}e8WR=B  
average price 平均价格 'Be'!9K*d  
average propensity to consume 平均消费倾向；一般消费倾向 'cXdc  
average propensity to save 平均储蓄倾向；一般储蓄倾向 3N+lWuE}K  
average rate 平均率 [!A[oK9i C  
average revenue 平均收入；平均收益 EbQLMLD%  
average stock 平均库存；平均存货 )O~[4xV~  
average yearly rent 平均年租 St-uE|8  
avoidance of double taxation 避免双重课税 }p7iv:P=3  
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 ` R6`"hx$  
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