一些有用的会计术语(也不知道发的地方对不对)A

A: b@1";+(27  
A share Ａ股；甲类股份 IC.R4-  
abatement of tax 减税；减扣免税额 6}mSA@4&  
ABN AMRO Bank N.V. 荷兰银行 HtI>rj/\ x  
above-the-line expenditure 线上项目支出；经常预算支出 @v\jL+B+m  
above-the-line receipt 线上项目收入；经常预算收入 "8yDqm  
ABSA Asia Limited 南非联合亚洲有限公司 ~!dO2\X+  
absolute change 绝对数值变更 (7PVfS>;  
absolute expenditure 实际开支 E+aE5wmr  
absolute guideline figure 绝对准则数字 Luh*+l-nO  
absolute interest 绝对权益
4vPKDd  
absolute order of discharge 绝对破产解除令
cT^x^%  
absolute profit margin 绝对利润幅度 'P >h2^z  
absolute value 实值；绝对值 O%s?64^U  
absolutely vested interest 绝对既得权益 cy_zEJjbD  
absorbed cost 已吸收成本；已分摊成本 $-]PD`wmY  
absorption 吸收；分摊；合并 fPsUIlI/A  
absorption rate 吸收率；摊配率；分摊率 '~Gk{'Nx"  
ACB Finance Limited 亚洲商业财务有限公司 {B\lk:"X  
acceptable form of reciprocity 合理的互惠条件 `l}r&z(8  
acceptable rate 适当利率；适当汇率 K}Pi"Le@W  
acceptance agreement 承兑协议 6~(
iLtd#  
acceptance for honour 参加承兑 ^F$iD (f  
acceptor 承兑人；接受人；受票人 af2yng  
acceptor for honour 参加承兑人 '#Y[(5  
accident insurance 意外保险 Ds%~J  
Accident Insurance Association of Hong Kong 香港意外保险公会 Nxt z1  
accident insurance scheme 意外保险计划 WG*S:_?  
accident year basis 意外年度基准 Q92hI"  
accommodation 通融；贷款 =Cr F(wVO"  
accommodation bill 通融票据；空头票据 `lq[6[n  
accommodation party 汇票代发人 yNmzRH u  
account balance 帐户余额；帐户结余 Q\v^3u2;m`  
account book 帐簿 k'Z$#  
account collected in advance 预收款项 g`zC0~D2  
account current book 往来帐簿 q0]Z` <w  
account of after-acquired property 事后取得的财产报告 *6*/kV?F  
account of defaulter 拖欠帐目 p[gq^5WuC  
account payable 应付帐款 Ja6PX P]'  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 qeZ*!H6-  
account receivable 应收帐款 u'EzYJ7  
account receivable report 应收帐款报表 ~bk+JK- >  
account statement 结单；帐单；会计财务报表 W(UrG]J*l  
account title 帐户名称；会计科目 #_OrS/H  
accountant's report 会计师报告 lw 9rf4RF  
Accountant's Report Rules 会计师报告规则 <DM:YWNa  
accounting and auditing procedure 会计与审计程序；会计与核数程序 i/WiSwh:  
Accounting Arrangements 《会计安排》 8Ow0A  
accounting basis 会计基础 l7=WO#Pb  
accounting by Official Receiver 破产管理署署长呈交的帐目 5oIgxy  
Accounting Circular 《会计通告》 HvVS<Ke  
accounting class 会计类别 'uA$$~1  
accounting date 记帐日期；会计结算日期 mq~L1<f  
accounting for money 款项核算 *6%r2l'kZ  
Accounting Officer 会计主任 '@+a]kCMev  
accounting period 会计报告期；会计期 ;;l-E>X0  
accounting policy 会计政策；会计方针 {VrjDj+Xy  
accounting practice 会计惯例 <swYo<?J#  
accounting principle 会计准则 [
6t!}q  
accounting record 会计记录 #EdsB  
accounting report 会计报告 ? v2JuhRe  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $
3MYr5  
Accounting Society of China 中国会计学会 4 U`5=BI  
accounting statement 会计报表 0?nm`9v6  
accounting system 会计制度；会计系统 `JL&x|q o  
accounting transaction 会计事项；帐务交易 |F#L{=B  
accounting treatment 会计处理 t{)J#8:g  
accounting year 会计年度 G_a//[p  
accretion 增值；添加 m`lsUN,  
accrual 应计项目；应累算数目 Z}'"c9oB  
accrual basis 应计制；权责发生制 )Dq/fW  
accrual basis accounting 应计制会计；权责发生制会计 :.M"M$MRp8  
accrue 应累算；应计 KUqD<Jj?  
accrued benefit 应累算利益 HNtl>H  
accrued charges 应计费用 ?rn#S8nNx<  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,d3
4v*U  
accrued expenses 应累算费用 (
)v{HBi  
accrued interest payable 应付利息；应计未付利息 w_!]_6%{b  
accrued interest receivable 应收利息；应计未收利息 Hh1OD?N)  
accrued right 累算权益 oUwu:&<Orm  
accruing profit 应累算的利润 0Bpix|mq  
accumulated fiscal reserve 累积财政储备 6+[7UH~pm^  
accumulated profit 累积利润；滚存溢利 e7.!=R{6  
accumulated reserve 累积储备 x GHS  
accumulation of surplus income 累积收益盈余 RGim):1e  
acquired assets 既得资产 )FrXD3p  
acquisition 收购；购置；取得 P7GF"/  
acquisition cost 购置成本 /P/S0  
acquisition expenses 购置费用 Ug^v ]B9  
acquisition of 100% interest 收购全部股权 \;G97o  
acquisition of control 取得控制权 u*$ 1e  
acquisition of fixed assets 购置固定资产 bJE$>  
acquisition of shell “买壳” Wg+fT{[f|  
acquisition price 收购价 a~F`{(Q2  
act of God 天灾 t~0}Emgp<(  
acting partner 执事合伙人 woqP&8a  
active market 买卖活跃的市场；交投畅旺的市场；旺市 wz P")}[0  
active partner 积极参与的合伙人 "sf]I[a  
active trading 交投活跃 `n!<h,S'2  
actual circulation 实际流通 #Mz N7  
actual cost 实际成本 w<]Wg^dyQ  
actual expenditure 实际开支；实际支出 jpCQ2XD:  
actual income 实际入息；实际收入；实际收益 .Lk2S "+  
actual market 现货市场 )'R
LK4l  
actual price 现货价；实际价格 zF[>K4  
actual profit 实际利润 >Cjb|f3'i}  
actual quotation 实盘；实际价位；实际报价 W%=b|6E  
actual year basis 按实际年度计算 >aZ$x/U+Iw  
actuals 实货 `8 Dgk}  
actuarial investigation 精算调查 FFNv'\)  
actuarial principle 精算原则 |h,aV(Q  
actuarial report 精算师报告 +FoR;v)z=F  
Actuarial Society of Hong Kong 香港精算学会 t3 q0|S
  
actuarial valuation 精算师估值 IRZ?
'Im  
actuary 精算师 ;?9u#FRtw  
ad referendum agreement 暂定协议；有待覆核的协定 p&L`C|0  
ad valorem duty 从价税；按值征税 hfGA7P"  
ad valorem duty system 从价税制 m"!!)
 
ad valorem fee 从价费 v?\bvg\E  
ad valorem tariff 从价关税 5"[Qs|VjA6  
additional allowance 额外免税额 %@{);5[  
additional amount for unexpired risk 未过期风险的额外款额 l}?'U  
additional assessable profit 补加应评税利润 UUx0#D/U0C  
additional assessment 补加评税 }>w;(R  
additional commitment 额外承担 'lU9*e9  
additional commitment vote 额外承担拨款 ba3_55]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $e! i4pM  
additional dependent parent allowance 供养父母额外免税额 *p.P/w@1  
additional provision 额外拨款 yp=2nU"o  
additional stamp duty 附加印花税 MOFIR wVZ+  
additional tax 补加税罚款；补加税款 ^6~CA
 
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Xa2QtJq  
adjudged bankrupt 被裁定破产 r)dT,X[}F  
adjudicated bankrupt 裁定破产人 wK[xLf  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 dOFxzk,g&R  
adjudication of bankruptcy 裁定破产；宣告破产 H5Rn.n(|  
adjudication of insolvency 裁定无力偿还债务 CW Y'
q  
adjusted actual 经调整的实数；调整后的实数 tF)aNtX4^  
adjusted current assets 经调整的流动资产；调整后的流动资产 }Jgz#d  
adjusted figure 经调整的数字；调整后的数额 xcz1(R  
adjusted liabilities 经调整的负债；调整后的负债 Mp~E$f  
adjusted loss 经调整的亏损；调整后的亏损 1@H3!V4  
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 MdWT[  
adjusted profit 经调整的利润；调整后的利润 :CN,I!:  
adjusted surplus 经调整的盈余额；调整后的盈余额 hIw<gb4J%  
adjusted value 经调整的价值；调整后的价值 qPpC)6-Q  
adjustment 调整；修订；理算〔保险〕 5vL]Y)l  
adjustment centre 调剂中心 AR?J[e  
adjustment lag 调整过程的时间差距；调整时差 $H/3t?6h`  
adjustment mechanism 调整机制 "~4ULl<i'  
adjustment of loss 亏损调整 *N$#cz  
adjustment process 调整过程；调整程序 tLpDIA_8  
adjustment range 调整幅度 HzM^Zn57%  
administered exchange rate 受管制汇率 ejwFQ'wTx  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 d;ElqRC&  
administration expenses 行政费用 H;<hmbN?d  
administration fee 手续费；行政费 PCs+` WP!M  
administration in bankruptcy 破产管理 [KR`%fD0  
administration order 遗产管理令 8KD7t&H  
administrator 管理人；遗产管理人 +gTnq")wnI  
administrator of the estate 遗产管理人 c8gdY`  
admission of debt 债项承认书 A8OV3h6]  
admission of proof 接纳债权证明 S*:b\{[f>  
advance 放贷款项；垫付款项；预支款项；预付款项 Q^8C*ekfg!  
advance account 暂支帐目；预付款帐户 v"L<{HN  
advance compensation 预付补偿金 2Ni$ (`"  
advance from shareholder 股东垫款 4ow)vS(  
advance pending reimbursement 预支以待日后付还 "qb3\0O  
advanced economy 先进经济体系 _.Y?BAQ  
advancement 预付；预付财产 Xb42R1  
advances warrant 垫款令 abtAkf  
advancing 贷出 j]6j!.1  
adverse balance 逆差
ocy fU=}X  
adverse exchange 逆汇 ~l-Q0wg  
advertisement addressed to shareholders 在报章刊登的致股东通告 "}|n;:r  
advice for collection 托收通知书 <UG}P \N  
advice of drawing 提款通知书；汇票通知书 >U9*  
advice of payment 付款通知 jd=k[Yqr  
Advisory Committee [Securities and Futures Commission] TE0hVw0c  
谘询委员会〔证券及期货事务监察委员会〕 g!<@6\RB  
Advisory Committee on Diversification 经济多元化谘询委员会 'u$$scGt  
affidavit 誓章；遗产申报誓章 l?B\TA^  
affidavit of no receipt 述明无收款的誓章 . #;ZM[v  
affiliate 联号；联营公司；附属公司 _ 9Tv*@  
affiliated company 附属公司；联号；联营公司 x9 <cT'  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ;*+jCL2F  
affordability 负担能力 /+Xv(B  
African Development Bank [AfDB] 非洲开发银行 |J2Rwf  
after-acquired property 事后取得的财产 (hVhzw"~  
after-hours dealing 市后交易 u|=_!$8  
after-tax profit 税后盈利；税后利润；税后溢利 l.lXto.6)  
agency agreement 代理协议 V$-IRdb  
agency expenses 代理机构的开支 )2z (l-$.  
agency fee 代理费 VVvV]rU~  
Agency Law 《代理法》 L!DP*XDp  
agent 代理人；承销人 ?DkMzR)u  
agent of company 公司代理人 D2~e@J(K  
agent's fee 代理人费；经纪费 H__9%p#  
aggregate 总计；总数；总体数字 K3TMTY<p  
aggregate amount 总款额；总额 M=e]v9  
aggregate assets and liabilities 总体资产与负债 1Af~6jz  
aggregate at constant price 按固定价格计算的总体数字 C2,,+* v  
aggregate demand 总需求 @Wy>4B^  
aggregate gross position 总持仓量 T?)?"b\qz  
aggregate limit 总限额 '>Y"s|  
aggregate of salaries tax 合计薪俸税 vj^vzFbK  
aggregate performance 总体表现；总体业绩 ~jmHzFkQ  
aggregate supply 总体供应 ld4QhZia  
aggregate surplus 总盈余 eM+]KG)}  
aggregate total 整体总额 xe2Ap[Y'M  
aggregate value 总值；合计价值 |Z$heYP:w  
aggregated basis 合计基准 "a;JQ:  
aggregated net chargeable income 合计应课税入息实额 +%8c8]2  
aggregation 合并计算；合计；总和 $)mE"4FE  
aggregation of incomes of husband and wife 夫妇入息合并计算 s6w</  
aggregation of property 财产的总和 Z6X?M&-Lz  
agio 差价；贴水 yEy} PCJ&  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Sq}hx  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment >"B95$x5  
《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》 &2MW.,e7s  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment (J][(=s;a  
《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》 LqPn$rZ|$  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment zhU)bb[A  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 gc7S_D~;  
agreement for a settlement 授产协议 MMD4b}p  
agreement for assignment 转让协议 3.?PdK&C  
agreement for sale 售卖协议；买卖协议 8,#v7ns}#  
agreement for sale and purchase 买卖协议 ;_,=  
agreement for the payment of interest 支付利息协议 `pE~M05  
agreement for the repayment of money 还款协议 %.BbPR7?h  
agreement of reinsurance 再保险协议 6YQ&+4  
Agricultural Bank of China 中国农业银行 1-1x,U7w  
air passenger departure tax 飞机乘客离境税 [(5;jUmF@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 !t{3IE  
airport tax 机场税 Y
tc  
alcohol duty 酒精税 D&/(Avx.  
alienation 让与；让渡；转让 vN-#Ej. u  
alimony 生活费；赡养费 Zk)]=<H  
All Ordinaries Index [AOI] 所有普通股指数 Lcf =)GL  
all risks 全险；综合险 Xp
{+){Iu  
All Sales Record for Stock Market 《股票市场成交报告》 ,Zb]3  
Allied Capital Resources Limited 新联财务有限公司 0ho+Y@8  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 +%=Ao6/#  
allocation letter 拨款信件 "CB*  
allocation of fund 分配款项；预留款项 @/ wJW``;  
allocation of profit 利润分配；溢利分配 ( N~[sf?&  
allocation warrant 拨款令 +y>D3I  
allotment 分配；配股 |%g^6RN  
allotment notice 股份配售通知；配股通知 A/,7%bB1  
allotment of shares 股份分配 #q%xJ[  
allowable 可获宽免；免税的 c</d1xT  
allowable business loss 可扣除的营业亏损 OOGqtA;  
allowable expenses 可扣税的支出 s9PD[u/y  
allowance 免税额；津贴；备抵；准备金 )
$I;)`q  
allowance for debts 债项的免税额 /<9VKMR_k  
allowance for depreciation by wear and tear 耗损折旧免税额 xpKD 'O=T  
allowance for funeral expenses 殡殓费的免税额 lq}=&)%C  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +iir]"8  
allowance for repairs and outgoings 修葺及支出方面的免税额 !,+p
eMy  
allowance to debtor 给债务人的津贴 5v=%pQbY  
alteration of capital 资本更改 @O5-w  
alternate trustee 候补受托人 `ux U H#  
amalgamation 合并 .ZFs+8qU>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 n@mW
BUM  
ambit of charges 征税范围；收费范围 E#`=xg  
amended valuation 经修订的估值 {^1GHU  
American Commodities Exchange 美国商品交易所 =4"D8UaHr  
American Express Bank Limited 美国运通银行 wLPL9  
American Stock Exchange 美国证券交易所 F"#bCnS  
amortization 摊销 [bIdhG  
amount due from banks 存放银行同业的款项 M])Y|}wv8  
amount due from banks abroad 存放海外银行同业的款项 `$j
c=ZLm  
amount due from holding companies 控股公司欠款 VJS|H!CH  
amount due from local banks 存放本港银行同业的款项 :seo0w]  
amount due to banks 银行同业的存款 cXFNX<  
amount due to banks abroad 海外银行同业的存款 13I 7ah  
amount due to holding companies 控股公司存款 o>WH;EBL  
amount due to local banks 本港银行同业的存款 8xs[{?|:  
amount due to outport banks 外埠银行同业的存款 E9;cd$}K  
amount for note issue 发行纸币的款额 p[VBeO^%  
amount of bond 担保契据的款额 6n]fr9f  
amount of consideration 代价款额 v9(->X'  
amount of contribution 供款数额 4*g`!~)  
amount of indebtedness 负债款额 Pdmfn8I]%  
amount of principal of the loan 贷款本金额 :[m;#b  
amount of rates chargeable 应征差饷数额 rJ4O_a5/  
amount of share capital 股本额 D+]#qS1q  
amount of sums assured 承保款额 CDQ}C=4  
amount of variation 变动幅度 _{)e\n  
amount of vote 拨款数额 \]e"#"v}}_  
amount payable 应付款额 <->Nex  
amount receivable 应收款额 ~&4Hc%*IB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qYBoo]}a  
analysis 分析 lOt3^`  
ancillary risk 附属风险 %g{m12  
annual account 周年帐目；周年帐目报表；年度决算；年结 )d!,,o  
annual accounting date 年结日期 6e(|t2^  
annual allowance 每年免税额；年积金；年度津贴；年津 1hw1AJ}(F  
annual balance 年度余额 aB;syl{  
annual disposable income 每年可动用收入 Q>] iRx>MZ  
annual estimates 周年预算 ^&MMtWR  
annual fee 年费  $J>GCY  
annual general meeting 周年大会 !jL|HwlA  
annual growth rate 年增率；每年增长率 UB }n=  
annual long-term supplement 长期个案每年补助金 v=EV5#A  
annual pensionable emolument 可供计算退休金的年薪 0
'wB':v  
annual report 年报 8bLA6qmM\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 cu5Yvp  
annual return 周年报表；周年申报表；每年报税表格 "jH=O(37  
Annual Return Rules 《周年报表规则》 OW-[#r  
annual review of consumer prices 每年消费物价回顾 1-r#v  
annual roll-forward basis 逐年延展方式 o_p#sdt"  
annual salary 年薪 SH2|xn  
annual statement 年度报表；年度决算表 0tv"tA;  
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 ce{(5IC  
annuitant 年金受益人 m_\w)  
annuity 年金 >KmOTM<{  
annuity contract 年金合约 97lM*7h;  
annuity on human life 人寿年金 tT'*Uu5  
antecedent debt 先前的债项 T$5u+4>"  
ante-dated cheque 倒填日期支票 ?2zVWZ  
anticipated expenditure 预期开支 \ce (/I   
anticipated net profit 预期纯利 D]S@U>]M!  
anticipated revenue 预期收入 _]a8lr+_-  
anti-inflation measure 反通货膨胀措施 3JVENn9  
anti-inflationary stance 反通货膨胀立场 T&c0j(  
apparent deficit 表面赤字 O}I8P")m  
apparent financial solvency 表面偿债能力 =T;>$&qs  
apparent partner 表面合伙人 (xf_  
application for personal assessment 个人入息课税申请书 RO+B/)~0<  
application of fund 资金应用 19Xc0ez  
application to release as liquidator and to destruct the books of accounts and documents '^)Ve:K-.  
申请免除清盘人职务及毁灭帐簿与文件 w?)v#]<-  
appointed actuary 委任精算师 6ziiV_p  
appointed auditor 委任核数师；委任审计师
@d]I3?`  
appointed trustee 委任的受托人 sgp5b$2T.  
appointer 委任人 / PDe<p  
apportioned pro rata 按比例分摊 S C7Tp4  
apportionment 分配；分摊 kwU~kcM  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +e?mKLw14  
apportionment formula 分摊方程式 eR PmN  
apportionment of estate duty 遗产税的分摊 M9'Qs m  
appraisal 估价；评估 7pMQ1-(  
appreciable growth 可观增长 "jqC3$DKI  
appreciable impact 显着影响 ^-?5=\`5  
appreciable increase 可观增长 LW<DhMV  
appreciation 增值；升值 7^7Rk  
appreciation against other currencies 相对其他货币升值 "| 0g 1rd  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0g}+%5]yg  
appreciation tax 增值税 64;F g/t  
appropriation 拨款；拨用；拨付 <7N8L  
appropriation account 拨款帐目 qR^KvAEQSo  
Appropriation Bill 拨款法案 DFKFsu8s  
appropriation-in-aid system 补助拨款办法 4A6D>ChB'E  
approved assets 核准资产 Pj9n`LwM  
approved basket stock 认可一篮子证券 8.FBgZh*  
approved budget 核准预算 /HbxY  
approved charitable donation 认可慈善捐款 $zS0]@Dj  
approved charitable institution 认可慈善机构 hbRDM'  
approved currency 核准货币；认可货币 hfT HP  
approved estimates 核准预算 WBD e`  
approved estimates of expenditure 核准开支预算 lPF(&pP  
approved overseas insurer 核准海外保险人 M
F:]J  
approved overseas trust company 核准海外信托公司 VN`T:!&  
approved pooled investment fund 核准汇集投资基金 X_GR{z%  
approved provident fund scheme 认可公积金计划 "9,z"k  
approved provision 核准拨款 |M]#D0v  
approved redeemable share 核准可赎回股份 [~03Z[_"/  
approved regional stock 认可地区性证券 XDs )  
approved retirement scheme 认可退休金计划 8}9|hT;  
approved subordinated loan 核准附属贷款 "D0:Y(\  
arbitrage 套戥；套汇；套利 3Z=OUhn9  
arbitrageur 套戥者；套汇者 8Q&.S)hrN  
arbitrary amount 临时款项 ?O(KmDH  
arrangement 措施；安排；协定 y+xw`gR:  
arrears 欠款 ?w6zq|  
arrears of pay 欠付薪酬 par|j]  
arrears of revenue 逾期未收税款；逾期未收的帐项 -;pZC}Nd3  
articles of association 组织章程；组织细则；组织章程细则 ,,1H#;j  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )D\cm7WX^[  
ascertainment of profit 确定利润
x/D"a|  
"Asia Clear" “亚洲结算系统” dYEF,\Z'  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 <Wc98m  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 k$ k/U  
Asian Development Fund [ADF] 亚洲发展基金 4/YE
kD  
Asian dollar bond 亚洲美元债券 /*3
[9,  
Asian dollar market 亚洲美元市场 G{$(t\>8  
Asian dollar rate 亚洲美元利率 :K&>  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 @8
WG  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 i(DoAfYf/q  
asked price 沽盘；喊价；索价；卖方报价 <cu? g  
assessable income 应评税入息 Q79& Q04XN  
assessable loss 应评税亏损 \Y.&G,?  
assessable profit 应评税利润 5sJi- ^  
assessable value 应评税值 Pw:(X0@  
assessed profit 估定利润 Hik8u!#P  
assessed value 经评估价值 <[{Ty+  
assessment 评税；评定；估价；评税单 BG:l Zj'I  
assessment number 评税编号；估价编号 3`sM/BoA  
assessment of additional tax 补加税评税 F02S(WWo;  
assessment of performance 业绩评估；实绩评价 b]S4\BBT  
Assessor 评税主任  .b] 32Ww  
asset price bubbles 资产价格泡沫 xbJ@z{  
asset-backed securities 具资产保证的证券 Wy^43g38'p  
assets accretion 资产增值 w5*?P4P  
assets and liabilities 资产与负债 P<P4*cOV  
assets betterment statement 资产递增表；资产改进表 )zw}+z3st  
assets lending 实物放款；有抵押贷款 ,Q|[Yr  
assets of the company passing on the death 死者去世时转移的公司资产 ]~S,K}T  
assets pledged as security for liabilities 用作负债抵押的资产 }p-<+sFo  
assets portfolio 资产投资组合 mXZOkx{  
assets price 资产价格 C =fs[  
assets quality 资产质素 Y4*ezt:;Q  
assets realization 资产变现 tI50z khaB  
assets refinancing arrangement 资产再集资安排 r,}U-S.w  
assets securitization 资产证券化 xK4b(KJj  
assets situated outside Hong Kong 在香港以外地方的资产 9>~UqP9  
assets stripping 削减资产；拆卖资产 T&Dt;CSF  
assets value 资产值 dm3cQ<
0  
assignee 承让人 ^]mwL)I}  
assignment 转让；转让书；转让契 YrAaL"20  
assignment of interest 权益转让 T' O5>e  
assignment of letters patent and trade mark 专利证书及商标转让 OiPE,sv  
assignment of property 物业转让；物业转让书 RqTW$94RD  
assignment right 转让权 jU')8m[  
assignor 转让人 Dw}8c
i'  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 :$Lu V5  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 _r!''@B  
associate member 附属会员 M7Ej#Y  
associated body corporate 相联法人团体 ]{0R0Gr94  
associated company 相联公司；联属公司 0Yz &aH  
associated corporation 相联法团 Ao%E]M  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 2`4
'Y.Qf  
公认会计师公会〔英国〕 > Q1r^  
Association of Futures Exchange Brokers 香港期货经纪协会 gb 6 gIFq;  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 y[7*^9J  
association of underwriters 承保人组织 0gY
,[aQ2  
assumption of control 接管 #fgRF  
assurance 担保；保险；转易；转易书 @kU{  
assurance of interest 权益的转易 !>XG$-$`Z  
at 19XX price 按一九ＸＸ年价格计算 B ;Zsp  
at a discount 按赔价计算；按贴水价格计算；打折扣 6itp Mck  
at a premium 按溢价计算；按升水价格计算 J/(3: a>  
at call 通知付款；按通知 ',-4o-  
at constant market price 按固定市价计算 fuJ6 fmT  
at constant price 按固定价格计算 p)}iUU2N  
at cost 按成本计算 `q Sfo`  
at current market price 按当时市价计算；按现时市价计算 }\5^$[p  
at current price 按当时价格计算；按现时价格计算 cVv>"oF;~*  
at factor cost 按要素成本计算；按生产要素成本计算 >L$g ;(g  
at money-of-the-day price 按付款当日价格计算 KobNi#O+  
at or better 按指定或较佳价位〔买卖指令〕 TbyQ'MbUv  
at par 按面值计算；平价 ahgm*Cpc  
at sight 见票即付 cy=,Dr9O  
at the close 按收市盘 d
R2#n  
at the opening 按开市盘 dt
JaQ`  
attestation 见证；见证条款 +gb2>fei&  
at-the-money option 平价期权 l'YpSO~l7  
attorney 受权人；受托代表人 0E
q.l<  
attornment 新拥有人承认书 MsOO''o  
attributable profit 可归属利润 Ko%&~C_  
attributable share value 可归属股份价值 T xRa&1  
Auckland Stock Exchange 奥克兰证券交易所 ]X4 A)4y  
auction 拍卖 \ B 0xL,o<  
auctioneer 拍卖商 K~$o2a e  
audit 审计；核数 42:~oKiQ$"  
Audit Commission 审计署 k,0RpE  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] (bH*i\W  
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〕 [sG=(~B
U  
audit review 帐目审查 U(5(0r  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 w
?kdM1T  
audited account 审计帐目；经审计的帐目 Zcd!y9]#  
audited annual account 经审计的周年帐目 31mY]Jve"  
audited balance sheet 经审计的资产负债表 pE>~F  
auditor 核数师；核数主任；审计师 U+sAEN_e k  
auditor's certificate 核数师证明书；审计师证明书 T1m097  
auditor's report 核数师报告；审计师报告 !Dp4uE:Pq  
Aussie bond 澳元债券 YIs(Q
 
austerity budget 紧缩预算 nIVPh99  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 _$/(l4\T[  
Australia All Ordinaries Index 澳洲所有普通股票指数 k^gnOU;  
Australian Dollar [AUD] 澳元 NC::;e  
Australian Options Market 澳大利亚期权市场 MNip;S_j  
Australian Securities Commission 澳洲证券事务监察委员会 +s&+G![  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 w2y{3O"p=  
Australian Stock Exchange 澳大利亚证券交易所 KfJF9!U*?  
Austrian Schilling [ATS] 奥地利先令 mMO:m8W  
authentication 认证；鉴证 Cec!{]DL&  
authority to purchase 委托购买证；委购书 YBQO]3f  
authorization 认可；核准；授权；授权书 P(fTlrb  
authorization by direction 指示授权 -[OGZP`8  
authorization by instruction 指令授权 *1iJa  
authorization by warrant 令状授权 drT
X  
authorization of unit trust 单位信托的认可 K9  
authorized agent 指定代理人 %Bg} a  
authorized capital 法定资本 o2?[*pa  
authorized clerk 出市员 Ty\&ARjb 8  
authorized dealer 认可交易商 Nb\4Mv`  
authorized financial institution 认可财务机构 A"`62  
authorized fund 认可基金 h$|K vS  
authorized fund house 获授权的基金公司；认可基金公司 s9) @$3\  
authorized institution 认可机构 WQ4:='(  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 4A0R07"  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Z[KXDQn8  
authorized insurer 获授权保险人；获认可承保人 B&|F9Z6D  
authorized investment 特准投资项目 y|V/xm+Fp  
authorized person 获授权人 )ARfI)<1b  
authorized representative 获授权代表 l i}4d+  
authorized share capital 法定股本 7QL>f5Q
 
automated quotation system 自动报价系统 kV"';a  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ch,<4E/c[R  
自动交易系统〔香港期货交易所有限公司〕 c:"*MM RC  
automatic adjustment mechanism 自动调整机制 k!O#6
Z  
automatic adjustment system 自动调整系统 7~TE=t  
Automatic Clearing House 自动票据交换所 t6_6Bl:  
automatic exchange rates accumulation system 自动化汇率累集系统 ?m#X";^V  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 j['Z|Am"l  
automatic teller machine [ATM] 自动柜员机 LKY4rY!|@d  
autopay 自动转帐 MdT'xYomzQ  
available assets 可用资产 {6'5K U*RH  
available fiscal reserve 现存财政储备 =3lUr<Ze  
available profit 可用利润 ?,NZ/n  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 6d"dJV.\  
average 平均；平均数；海损 [>&Nhn0iY  
average basic salary 平均基本薪金 '#[U7(lIQ  
average consumer expenditure 平均消费开支；一般消费开支 A:[La#h|p  
average cost 平均成本 DIodQkF  
average cost of land production 增辟土地平均成本 2H fP$.  
average daily turnover 平均每日成交额 wG2lCv`
d  
average daily wage rate 平均每日工资率 ON _uu]=  
average expenditure pattern 平均开支模式 G\tTwX4  
average growth rate 平均增长率 Rj9ME,u  
average net fixed assets 固定资产平均净值 0wXfu"E{  
average of relatives 相对价格平均数 3toY#!1Ch  
average price 平均价格 a9Lf_/w{&  
average propensity to consume 平均消费倾向；一般消费倾向 `7}6
  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ?rXh x{vD  
average rate 平均率 3(%hHM7DM  
average revenue 平均收入；平均收益 & PrV+Lv  
average stock 平均库存；平均存货 =K{$?%"  
average yearly rent 平均年租 LlL\7?_;  
avoidance of double taxation 避免双重课税 g*\u8fpRq  
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 d|]F^DDuI  
fm87?RgXD  
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