一些有用的会计术语(也不知道发的地方对不对)A

A: {kRC!}  
A share Ａ股；甲类股份 645C]l  
abatement of tax 减税；减扣免税额 oJ@PJvmR&a  
ABN AMRO Bank N.V. 荷兰银行 *T2&$W|_a  
above-the-line expenditure 线上项目支出；经常预算支出 F+$@3[Q`N  
above-the-line receipt 线上项目收入；经常预算收入 WmVw>.]@~  
ABSA Asia Limited 南非联合亚洲有限公司 +$=Wms-z  
absolute change 绝对数值变更 D_ZBx+/_?  
absolute expenditure 实际开支 muX4Y1M_  
absolute guideline figure 绝对准则数字
x5 ~E'~_  
absolute interest 绝对权益 \HQb#f,
  
absolute order of discharge 绝对破产解除令 "A1yqK  
absolute profit margin 绝对利润幅度 IK?$!jh  
absolute value 实值；绝对值 t02"v4_i  
absolutely vested interest 绝对既得权益 v|RaB  
absorbed cost 已吸收成本；已分摊成本 Sw( H]  
absorption 吸收；分摊；合并 >hL'#;:f#  
absorption rate 吸收率；摊配率；分摊率 boOw K?  
ACB Finance Limited 亚洲商业财务有限公司 kt3#_d^El  
acceptable form of reciprocity 合理的互惠条件 GK+\-U)v  
acceptable rate 适当利率；适当汇率 l/UG+7  
acceptance agreement 承兑协议 2[YD&  
acceptance for honour 参加承兑 f>+}U;)EF  
acceptor 承兑人；接受人；受票人 ^-;Z8M  
acceptor for honour 参加承兑人 n03SXaU~V  
accident insurance 意外保险 R"t$N@ZFb  
Accident Insurance Association of Hong Kong 香港意外保险公会 Xsn- +e  
accident insurance scheme 意外保险计划 u
lSTR f  
accident year basis 意外年度基准 tWOze, N  
accommodation 通融；贷款 =+=|{l?F  
accommodation bill 通融票据；空头票据 kGqf@ I+  
accommodation party 汇票代发人 >(ww6vk2  
account balance 帐户余额；帐户结余 +;iesULXn  
account book 帐簿 Tc(v\|F,  
account collected in advance 预收款项 V1>94/
waa  
account current book 往来帐簿 p33GKg0i+(  
account of after-acquired property 事后取得的财产报告 _w
/N[E  
account of defaulter 拖欠帐目 jTgh+j]AP  
account payable 应付帐款 @Be:+01z  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,UZE;lXJ'Q  
account receivable 应收帐款 <T/L.>p4  
account receivable report 应收帐款报表 BXv)zE=j  
account statement 结单；帐单；会计财务报表 a4
.: i  
account title 帐户名称；会计科目 'htA! KHF  
accountant's report 会计师报告 9qy 9  
Accountant's Report Rules 会计师报告规则 vEp8
Hc  
accounting and auditing procedure 会计与审计程序；会计与核数程序 GWZXRUc  
Accounting Arrangements 《会计安排》 ~wg^>!E  
accounting basis 会计基础 RcM0VbR"EU  
accounting by Official Receiver 破产管理署署长呈交的帐目 P]
x+Q  
Accounting Circular 《会计通告》 wXGFq3`  
accounting class 会计类别 w&cyGd D5  
accounting date 记帐日期；会计结算日期 f4I9H0d;!  
accounting for money 款项核算 y"
-{6{3  
Accounting Officer 会计主任 _rJSkZO  
accounting period 会计报告期；会计期 :{uUc  
accounting policy 会计政策；会计方针 ?8}jJw2H  
accounting practice 会计惯例 SW'KYzn  
accounting principle 会计准则 3i}B\ {  
accounting record 会计记录 t6e-~  
accounting report 会计报告 FOG+[v  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Z|dZc wo  
Accounting Society of China 中国会计学会 4:PP[2?  
accounting statement 会计报表 r3vj o(  
accounting system 会计制度；会计系统 $rYu4^  
accounting transaction 会计事项；帐务交易 J5IJy3d  
accounting treatment 会计处理 #p`7gFl  
accounting year 会计年度 QaBXzf   
accretion 增值；添加 /iuNdh  
accrual 应计项目；应累算数目 A3pQ?d[  
accrual basis 应计制；权责发生制 1H 6Wrik  
accrual basis accounting 应计制会计；权责发生制会计 .T-p]9*p  
accrue 应累算；应计 j5^b~F%  
accrued benefit 应累算利益 ]qHO{b4k  
accrued charges 应计费用 6e|5qKr  
accrued cumulative preference share dividend 应累算的累积优先股股息 R0d|j#vP  
accrued expenses 应累算费用 ve^MqW&S  
accrued interest payable 应付利息；应计未付利息 '+zsj0!A  
accrued interest receivable 应收利息；应计未收利息 }PL  
accrued right 累算权益 {Dq51  
accruing profit 应累算的利润 ..TjEBp  
accumulated fiscal reserve 累积财政储备 += ~}PF  
accumulated profit 累积利润；滚存溢利 94@
!.11  
accumulated reserve 累积储备 Hv*O9!cC  
accumulation of surplus income 累积收益盈余 >G~;2K[  
acquired assets 既得资产 e'VXyf  
acquisition 收购；购置；取得 vJUB;hD  
acquisition cost 购置成本 2Hwf:S'  
acquisition expenses 购置费用 8!>pFVNJf  
acquisition of 100% interest 收购全部股权 R\amcQ 9  
acquisition of control 取得控制权 Lpf=VyqC  
acquisition of fixed assets 购置固定资产 q~_jF$9SX  
acquisition of shell “买壳” FQ)Ekss~C  
acquisition price 收购价 }TvAjLIS6  
act of God 天灾  E/;YhFb[  
acting partner 执事合伙人 !:{_<C"D  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]
#.#]}=  
active partner 积极参与的合伙人 ;gV8f{X{Z  
active trading 交投活跃 +]vl8, 4@  
actual circulation 实际流通 x=N;>  
actual cost 实际成本 9V\`{(R  
actual expenditure 实际开支；实际支出 yqI|BF`  
actual income 实际入息；实际收入；实际收益 Y|nTc.A  
actual market 现货市场 gMn)<u>  
actual price 现货价；实际价格 a$:N9&P  
actual profit 实际利润 &,7(Wab  
actual quotation 实盘；实际价位；实际报价 N*>; '  
actual year basis 按实际年度计算 a$8?0`(  
actuals 实货 =^vUb  
actuarial investigation 精算调查 ;A!i V|  
actuarial principle 精算原则 rzLlM  
actuarial report 精算师报告 \_bX2Lg  
Actuarial Society of Hong Kong 香港精算学会 >.4Sx~VH2  
actuarial valuation 精算师估值 +8I0.,'  
actuary 精算师 xRN$cZC  
ad referendum agreement 暂定协议；有待覆核的协定 Xii#Qtd.  
ad valorem duty 从价税；按值征税 a@J:*W  
ad valorem duty system 从价税制 JN)t'm[kyE  
ad valorem fee 从价费 2Wtfx" .y  
ad valorem tariff 从价关税 Yl])Q|2I  
additional allowance 额外免税额 $@;[K\  
additional amount for unexpired risk 未过期风险的额外款额 @
("AkYPj  
additional assessable profit 补加应评税利润 xE_[=7=  
additional assessment 补加评税 UxtZBNn8  
additional commitment 额外承担 b
mpB$@  
additional commitment vote 额外承担拨款 ;7>--_?=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 m(Ynl=c  
additional dependent parent allowance 供养父母额外免税额 S:s^si2/  
additional provision 额外拨款 jN0v<_PJED  
additional stamp duty 附加印花税 t:7jlD!d  
additional tax 补加税罚款；补加税款  P
_g  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 5H5Kt9DoW  
adjudged bankrupt 被裁定破产 dD%m=x  
adjudicated bankrupt 裁定破产人 ><qE5D[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 v%^H9aK_  
adjudication of bankruptcy 裁定破产；宣告破产 V-3]h ba,  
adjudication of insolvency 裁定无力偿还债务 WAbhBA  
adjusted actual 经调整的实数；调整后的实数 jtwO\6t&  
adjusted current assets 经调整的流动资产；调整后的流动资产 f?6=H^_>  
adjusted figure 经调整的数字；调整后的数额 [&:oS35O  
adjusted liabilities 经调整的负债；调整后的负债 C7PiuL?  
adjusted loss 经调整的亏损；调整后的亏损 /o2eKx  
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 (%Rs&/vU~  
adjusted profit 经调整的利润；调整后的利润 uItKsu  
adjusted surplus 经调整的盈余额；调整后的盈余额 +6*I9R  
adjusted value 经调整的价值；调整后的价值 J:a^''  
adjustment 调整；修订；理算〔保险〕 4r*6fJ*bJ  
adjustment centre 调剂中心 O"Q=66.CR  
adjustment lag 调整过程的时间差距；调整时差 }f}&|Vap  
adjustment mechanism 调整机制 qDW/8b\^  
adjustment of loss 亏损调整 d?n~9_9e  
adjustment process 调整过程；调整程序 V*~5*OwB  
adjustment range 调整幅度 we9AB_y  
administered exchange rate 受管制汇率 zqkmsFH{  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Lsdu:+-  
administration expenses 行政费用 6BnjT  
administration fee 手续费；行政费 hCgNS1%4  
administration in bankruptcy 破产管理 LmE-&  
administration order 遗产管理令 sBwgl9  
administrator 管理人；遗产管理人 nj  
administrator of the estate 遗产管理人 Fh'Jb*|Q  
admission of debt 债项承认书 gNeCnf#Xa  
admission of proof 接纳债权证明 xjpW<-)MLf  
advance 放贷款项；垫付款项；预支款项；预付款项 ra1hdf0"  
advance account 暂支帐目；预付款帐户 ilP&ctn6+c  
advance compensation 预付补偿金 .z"[z^/uF  
advance from shareholder 股东垫款 ?0x;L/d])  
advance pending reimbursement 预支以待日后付还 YS*t
7  
advanced economy 先进经济体系 xjYFTb}!  
advancement 预付；预付财产 ?m6E@.{  
advances warrant 垫款令 EA\~m*k  
advancing 贷出 +j,;g#d  
adverse balance 逆差 Sa0\93oa  
adverse exchange 逆汇 -_3.]o/J  
advertisement addressed to shareholders 在报章刊登的致股东通告
|8B[yr.b  
advice for collection 托收通知书 ^RyrUb  
advice of drawing 提款通知书；汇票通知书 0/Csc\Xl  
advice of payment 付款通知 1^COR+>L  
Advisory Committee [Securities and Futures Commission] 2+.m44>Ti  
谘询委员会〔证券及期货事务监察委员会〕 &V"&SV>}  
Advisory Committee on Diversification 经济多元化谘询委员会 yWuq/J:  
affidavit 誓章；遗产申报誓章 ]%."  
affidavit of no receipt 述明无收款的誓章 '&Ku Ba  
affiliate 联号；联营公司；附属公司 Z&%61jGK  
affiliated company 附属公司；联号；联营公司
JF7T1T  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Ud](hp"  
affordability 负担能力 ?=,tcN  
African Development Bank [AfDB] 非洲开发银行
F2&KTK  
after-acquired property 事后取得的财产 4ZIXG,@mZJ  
after-hours dealing 市后交易 ,RZktWW_  
after-tax profit 税后盈利；税后利润；税后溢利 S(Pal/-"  
agency agreement 代理协议 Buo1o&&  
agency expenses 代理机构的开支 Q7C'O @  
agency fee 代理费 __QTlj  
Agency Law 《代理法》 nT>?}/S  
agent 代理人；承销人 wcO+P7g  
agent of company 公司代理人 'BC-'Ot  
agent's fee 代理人费；经纪费 46vz=# ,6L  
aggregate 总计；总数；总体数字 >QyMeH  
aggregate amount 总款额；总额 ;23F8M%wH  
aggregate assets and liabilities 总体资产与负债 | 8AH_Fk  
aggregate at constant price 按固定价格计算的总体数字 
oDC3AK&  
aggregate demand 总需求 4&\m!s  
aggregate gross position 总持仓量 #
&2mu  
aggregate limit 总限额 */1z=  
aggregate of salaries tax 合计薪俸税 4l|Am3vzX  
aggregate performance 总体表现；总体业绩 N5_v}<CN  
aggregate supply 总体供应 'D1@+FFU0  
aggregate surplus 总盈余 =X`/.:%|[  
aggregate total 整体总额 [L8gG.wy  
aggregate value 总值；合计价值 sJ,zB[e8  
aggregated basis 合计基准 T:si?7CR  
aggregated net chargeable income 合计应课税入息实额 |y]#-T?)t  
aggregation 合并计算；合计；总和 6ugBbP +^  
aggregation of incomes of husband and wife 夫妇入息合并计算 yY1&hop  
aggregation of property 财产的总和 |peZ`O^~  
agio 差价；贴水 ISl'g'o  
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》 a7+BAma<  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
6} 9A0  
《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》 HJ2]xe09  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment (]ORB0kl  
《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》 f.,-KIiF  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment K1Tzy=Z9j  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 M4QMD;Ez  
agreement for a settlement 授产协议 V3jx{BXs2  
agreement for assignment 转让协议 !u^(<.xJ   
agreement for sale 售卖协议；买卖协议 rO-Tr  
agreement for sale and purchase 买卖协议 Sh"} c2  
agreement for the payment of interest 支付利息协议 X 6>Pq  
agreement for the repayment of money 还款协议
"8-]6p3u  
agreement of reinsurance 再保险协议 9 Hm!B )Y  
Agricultural Bank of China 中国农业银行 Tkd4nRo~  
air passenger departure tax 飞机乘客离境税  ~d }-  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 y"7?]#$9/  
airport tax 机场税 ?J>^
X-z  
alcohol duty 酒精税 Xdjxt?*  
alienation 让与；让渡；转让 % $ 5hC9  
alimony 生活费；赡养费 sI~{it#  
All Ordinaries Index [AOI] 所有普通股指数 2qN6{+]  
all risks 全险；综合险 xbIxtZm  
All Sales Record for Stock Market 《股票市场成交报告》 GE"#.J4z  
Allied Capital Resources Limited 新联财务有限公司 Q i
?   
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 8(BLS{-"<  
allocation letter 拨款信件 1{DHlyA6g  
allocation of fund 分配款项；预留款项 L%<1cE))  
allocation of profit 利润分配；溢利分配 e'u9 SpJ  
allocation warrant 拨款令 D[U5SS!)  
allotment 分配；配股 I@[.W!w  
allotment notice 股份配售通知；配股通知 -tDmzuD6  
allotment of shares 股份分配 & K7+V  
allowable 可获宽免；免税的 *s_)E2  
allowable business loss 可扣除的营业亏损 [u~#F,_ow  
allowable expenses 可扣税的支出 B=9|g1e  
allowance 免税额；津贴；备抵；准备金 ')go/y`YK  
allowance for debts 债项的免税额 $ZE OE8.\  
allowance for depreciation by wear and tear 耗损折旧免税额 %GAEZH,2sG  
allowance for funeral expenses 殡殓费的免税额 yaeX-'(Fv[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /VJ[1o^  
allowance for repairs and outgoings 修葺及支出方面的免税额 1MOQ/N2BR  
allowance to debtor 给债务人的津贴 wWwY.}j  
alteration of capital 资本更改 #A?U_32z/2  
alternate trustee 候补受托人 5?QR  
amalgamation 合并  37{mhU  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7:;P>sF@  
ambit of charges 征税范围；收费范围 Cgt{5  
amended valuation 经修订的估值 T#T!a0  
American Commodities Exchange 美国商品交易所 xAsbP$J:  
American Express Bank Limited 美国运通银行 "Sl";.  
American Stock Exchange 美国证券交易所 3q<\ \8Y*  
amortization 摊销 #Jg)HU9  
amount due from banks 存放银行同业的款项 6N6d[t"  
amount due from banks abroad 存放海外银行同业的款项 yay{lP}b"  
amount due from holding companies 控股公司欠款 j5tA!o  
amount due from local banks 存放本港银行同业的款项 2E;*kKw[  
amount due to banks 银行同业的存款 8j8FQ!M  
amount due to banks abroad 海外银行同业的存款 >`u} G1T\  
amount due to holding companies 控股公司存款 YwEXTy>0  
amount due to local banks 本港银行同业的存款 ?/NxZ\  
amount due to outport banks 外埠银行同业的存款 ]Y:|%rvVH  
amount for note issue 发行纸币的款额 ~^Gk7
 
amount of bond 担保契据的款额 WG<D+P
 
amount of consideration 代价款额 C2FewsRz  
amount of contribution 供款数额 r\a9<nZ{  
amount of indebtedness 负债款额 +K]kGF  
amount of principal of the loan 贷款本金额 ><5tnBP|+L  
amount of rates chargeable 应征差饷数额 jFnq{Lt  
amount of share capital 股本额 K6_{AuL}4  
amount of sums assured 承保款额 ~-JkuRJ\  
amount of variation 变动幅度 `AQv\@wp  
amount of vote 拨款数额 t<x0?vfD  
amount payable 应付款额 G[)Q
GZ}8b  
amount receivable 应收款额 D.4=4"qMi  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 uQ. m[y  
analysis 分析 Fb VtyQz  
ancillary risk 附属风险 aw {?UvL&  
annual account 周年帐目；周年帐目报表；年度决算；年结 z1_\P) M  
annual accounting date 年结日期
or>5a9pj  
annual allowance 每年免税额；年积金；年度津贴；年津 O0c#-K.f  
annual balance 年度余额 %YA=W=Yd  
annual disposable income 每年可动用收入 4
mPCAA7  
annual estimates 周年预算 AF>!:  
annual fee 年费 h@t&n@8O?  
annual general meeting 周年大会 h)fi9  
annual growth rate 年增率；每年增长率 5&\Q0SX(~  
annual long-term supplement 长期个案每年补助金 "\U$aaF  
annual pensionable emolument 可供计算退休金的年薪 ~~]L!P  
annual report 年报 Jah~h44&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *EvnN:  
annual return 周年报表；周年申报表；每年报税表格 5L%A5C&|  
Annual Return Rules 《周年报表规则》 +m]$P,yMt  
annual review of consumer prices 每年消费物价回顾 +t})tDPXw  
annual roll-forward basis 逐年延展方式 :
6./yj(  
annual salary 年薪 mn)kd  
annual statement 年度报表；年度决算表 C1Slx
!}  
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 vn9_tL&  
annuitant 年金受益人 ZV$qv=X  
annuity 年金 ?`3`azfM  
annuity contract 年金合约 f^Lw3|rq4  
annuity on human life 人寿年金 ,?P@ :S<8  
antecedent debt 先前的债项 1Y_Cd  
ante-dated cheque 倒填日期支票 ehPrxIyC  
anticipated expenditure 预期开支 4&2aJ_ 2y  
anticipated net profit 预期纯利 ng;,;o.  
anticipated revenue 预期收入 swntz  
anti-inflation measure 反通货膨胀措施 C2<!.l  
anti-inflationary stance 反通货膨胀立场 bO^#RVH  
apparent deficit 表面赤字 TG~:Cmc  
apparent financial solvency 表面偿债能力 @YHB>rNf(7  
apparent partner 表面合伙人 c~K^ooS-  
application for personal assessment 个人入息课税申请书 }PTYNidlR  
application of fund 资金应用  LkD$\i  
application to release as liquidator and to destruct the books of accounts and documents !U/iY%NE  
申请免除清盘人职务及毁灭帐簿与文件 6Xu8~%i  
appointed actuary 委任精算师 %XMwjBM  
appointed auditor 委任核数师；委任审计师 w(zlHj  
appointed trustee 委任的受托人 g@BQ!}_#5  
appointer 委任人 |$`)d87,  
apportioned pro rata 按比例分摊 PMebn$(  
apportionment 分配；分摊 Po#;SG#Ee  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,b%T[s7  
apportionment formula 分摊方程式 I9-vV>:z  
apportionment of estate duty 遗产税的分摊 5zWxI]4d\  
appraisal 估价；评估 W2e~!:w  
appreciable growth 可观增长 3Sv<Viuo  
appreciable impact 显着影响 CqDKQQ  
appreciable increase 可观增长 v}q3_m]   
appreciation 增值；升值 `9}\kn-</8  
appreciation against other currencies 相对其他货币升值 vr+O)/P})  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^Q
t4}V=  
appreciation tax 增值税 7{e0^V,\k  
appropriation 拨款；拨用；拨付 hqd}L~o:  
appropriation account 拨款帐目 Hr |De8#f  
Appropriation Bill 拨款法案 gJ6C&8tl  
appropriation-in-aid system 补助拨款办法 j'Z};3y  
approved assets 核准资产  c %w h  
approved basket stock 认可一篮子证券 [4KW64%l  
approved budget 核准预算 g.ty#Z=:  
approved charitable donation 认可慈善捐款 - |n\  
approved charitable institution 认可慈善机构 +P2f<~  
approved currency 核准货币；认可货币 Z[[ou?c  
approved estimates 核准预算 g!;k$`@{E'  
approved estimates of expenditure 核准开支预算 ]PJb 9$f2  
approved overseas insurer 核准海外保险人 .>NhC"  
approved overseas trust company 核准海外信托公司 R
d7Xs  
approved pooled investment fund 核准汇集投资基金 Fsv:SL+5  
approved provident fund scheme 认可公积金计划 # Y/.%ch.  
approved provision 核准拨款 P~$FgAV  
approved redeemable share 核准可赎回股份 MQ>.^]B]o  
approved regional stock 认可地区性证券 He^u+N@B  
approved retirement scheme 认可退休金计划 UE33e(Q<  
approved subordinated loan 核准附属贷款 L5=Tj4`  
arbitrage 套戥；套汇；套利 `@eo <6  
arbitrageur 套戥者；套汇者 Ch8w_Jf1yx  
arbitrary amount 临时款项 +Bk" khH  
arrangement 措施；安排；协定 *&]x-p1m  
arrears 欠款 )y&}c7xW  
arrears of pay 欠付薪酬 ij i<+oul  
arrears of revenue 逾期未收税款；逾期未收的帐项 *$mDu,'8  
articles of association 组织章程；组织细则；组织章程细则 y1z<{'2x  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Z".mEF-b  
ascertainment of profit 确定利润 8@S7_x  
"Asia Clear" “亚洲结算系统” b<o Uy  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 }GX[N\$N  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 bkk1_X  
Asian Development Fund [ADF] 亚洲发展基金 vX|ZPn#  
Asian dollar bond 亚洲美元债券 ug*#rpb  
Asian dollar market 亚洲美元市场 ,b!!h]t  
Asian dollar rate 亚洲美元利率 'wB6-  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 d1$3~X
l]  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 7DaMuh~<  
asked price 沽盘；喊价；索价；卖方报价 <$!^LKKzA  
assessable income 应评税入息 A??(}F L  
assessable loss 应评税亏损 h&d%#6mB  
assessable profit 应评税利润 foY=?mbL  
assessable value 应评税值 aVsA5t\zi  
assessed profit 估定利润 Gu} `X23  
assessed value 经评估价值 mNS7/I\  
assessment 评税；评定；估价；评税单 Y Y4"r\V  
assessment number 评税编号；估价编号 s6Ox!)&  
assessment of additional tax 补加税评税 _q*4+x  
assessment of performance 业绩评估；实绩评价 *c'nPa$+|S  
Assessor 评税主任 rF C6"_  
asset price bubbles 资产价格泡沫 f@U\2r  
asset-backed securities 具资产保证的证券 vpR^G`/
 
assets accretion 资产增值 `QC  
assets and liabilities 资产与负债 5y]1v  
assets betterment statement 资产递增表；资产改进表 F)P"UQ!\  
assets lending 实物放款；有抵押贷款 0IU>KGJ-0s  
assets of the company passing on the death 死者去世时转移的公司资产 \z>Re$:  
assets pledged as security for liabilities 用作负债抵押的资产 `;Qw/xl_N  
assets portfolio 资产投资组合 X :2%
U  
assets price 资产价格 #Hm*<s.  
assets quality 资产质素 <s/n8#i=H  
assets realization 资产变现 h!# (.P  
assets refinancing arrangement 资产再集资安排 O%RkU?ME  
assets securitization 资产证券化 U^jxKBq^  
assets situated outside Hong Kong 在香港以外地方的资产 Uawf,57v<  
assets stripping 削减资产；拆卖资产 0uX"KL]Elf  
assets value 资产值 .KiJq:$H  
assignee 承让人 Q(@/,%EF  
assignment 转让；转让书；转让契 01v7_*'R  
assignment of interest 权益转让 K"~Tk`[0Q  
assignment of letters patent and trade mark 专利证书及商标转让 Kj
bt1n  
assignment of property 物业转让；物业转让书 O:02LHE  
assignment right 转让权 fBCW/<Z  
assignor 转让人 cI}
qMc  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 `m
2e *  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 .XPcH(q  
associate member 附属会员 m\a_0!K
 
associated body corporate 相联法人团体 WT(inf[  
associated company 相联公司；联属公司 +B^(,qKMN  
associated corporation 相联法团 Wn;B~  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ~"\qX+  
公认会计师公会〔英国〕 ?v-Y1j  
Association of Futures Exchange Brokers 香港期货经纪协会 /Mk85C79  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 3V")~m  
association of underwriters 承保人组织 GA&mM  
assumption of control 接管 ]3.Un
,F  
assurance 担保；保险；转易；转易书 RQ?T~ASs  
assurance of interest 权益的转易 OO%<~H  
at 19XX price 按一九ＸＸ年价格计算 IT,d(UV_  
at a discount 按赔价计算；按贴水价格计算；打折扣 I5RV:e5b  
at a premium 按溢价计算；按升水价格计算 7U=|>)Q0s  
at call 通知付款；按通知 K:}~8 P>^  
at constant market price 按固定市价计算 ogN/zIU+VA  
at constant price 按固定价格计算 *69yB  
at cost 按成本计算 $HjKELoJ<  
at current market price 按当时市价计算；按现时市价计算 M%=V vE.I  
at current price 按当时价格计算；按现时价格计算 !3~VoNh,  
at factor cost 按要素成本计算；按生产要素成本计算 emZ^d/A  
at money-of-the-day price 按付款当日价格计算 >dH5n$Gb  
at or better 按指定或较佳价位〔买卖指令〕 piIr.]  
at par 按面值计算；平价 j.C)KwelBS  
at sight 见票即付 .Z=4,m
>  
at the close 按收市盘 8o' a  
at the opening 按开市盘 cG%ttfq\  
attestation 见证；见证条款 )c9]}:W&  
at-the-money option 平价期权 k~|nU  
attorney 受权人；受托代表人 %9.] bd|%F  
attornment 新拥有人承认书 Eyw)f>  
attributable profit 可归属利润 ;K[ G]8  
attributable share value 可归属股份价值 KM$5Zb
CF:  
Auckland Stock Exchange 奥克兰证券交易所 5+
U2@XV  
auction 拍卖 Y-(),k_Q:  
auctioneer 拍卖商 wg6![Uh  
audit 审计；核数 }gw `,i  
Audit Commission 审计署 ?3:OPP`s  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] z`gdE0@;d3  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 nquKeH  
audit review 帐目审查 p/V  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 X|.M9zIx  
audited account 审计帐目；经审计的帐目 }qUNXE@  
audited annual account 经审计的周年帐目 Y.$InQ gL  
audited balance sheet 经审计的资产负债表
F?j;3@z[A  
auditor 核数师；核数主任；审计师 Mwdh]I,#  
auditor's certificate 核数师证明书；审计师证明书 =~r?(u6d  
auditor's report 核数师报告；审计师报告 y^; =+Z  
Aussie bond 澳元债券 $@_7HE3  
austerity budget 紧缩预算 Ph&AP*Fq  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 dZ!Wj7K)  
Australia All Ordinaries Index 澳洲所有普通股票指数 ?sl 7C gl  
Australian Dollar [AUD] 澳元 @_0g "Ul  
Australian Options Market 澳大利亚期权市场 hjiU{@q  
Australian Securities Commission 澳洲证券事务监察委员会 sPNX)  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4-q7o]%5<  
Australian Stock Exchange 澳大利亚证券交易所 4XL*e+UfJ  
Austrian Schilling [ATS] 奥地利先令 $)| l#'r  
authentication 认证；鉴证 #8;|_RU  
authority to purchase 委托购买证；委购书 DM6oMT  
authorization 认可；核准；授权；授权书 5qco4@8  
authorization by direction 指示授权 NLDmZr
a  
authorization by instruction 指令授权 4!lbwqo  
authorization by warrant 令状授权 -&Fxg>FrYb  
authorization of unit trust 单位信托的认可 @+",f]  
authorized agent 指定代理人 )>LQ{X.  
authorized capital 法定资本 ?WWnt^  
authorized clerk 出市员 R7us9qM4e  
authorized dealer 认可交易商 HtOo*\Ne  
authorized financial institution 认可财务机构 S~
vbISl  
authorized fund 认可基金 "s$v?voo  
authorized fund house 获授权的基金公司；认可基金公司 w<_.T#  
authorized institution 认可机构 OVO0Emv  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 *[*#cMZ   
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 g~d}?B\<@  
authorized insurer 获授权保险人；获认可承保人 JH2?^h|{  
authorized investment 特准投资项目 ]s jFj  
authorized person 获授权人 ErF;5ec  
authorized representative 获授权代表 Ty%4#9``0  
authorized share capital 法定股本 GCrh4rxgg  
automated quotation system 自动报价系统 U{D ?1tF  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 2F-!SI  
自动交易系统〔香港期货交易所有限公司〕 M;W{A)0i1  
automatic adjustment mechanism 自动调整机制 !lE (!d3M  
automatic adjustment system 自动调整系统 ]+[ NX)=  
Automatic Clearing House 自动票据交换所 y]=v+Q*+  
automatic exchange rates accumulation system 自动化汇率累集系统 zQxZR}'  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 !mpRLBH  
automatic teller machine [ATM] 自动柜员机 wP1dPl_j:0  
autopay 自动转帐 TQK>w'L  
available assets 可用资产 3y>
.1  
available fiscal reserve 现存财政储备 f(DGC
2R <  
available profit 可用利润 v%> ?~`Y  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 T4T_32`XR  
average 平均；平均数；海损 ?)
Lktn9%  
average basic salary 平均基本薪金 ,oDZ:"
;  
average consumer expenditure 平均消费开支；一般消费开支 GQ&9by=}  
average cost 平均成本 )8&Q.? T  
average cost of land production 增辟土地平均成本 ~!]FF}6  
average daily turnover 平均每日成交额 ))!Z2PfD  
average daily wage rate 平均每日工资率 TEB%y9  
average expenditure pattern 平均开支模式 AEK* w4  
average growth rate 平均增长率 H's67E/>*  
average net fixed assets 固定资产平均净值 }"fP,:n"KN  
average of relatives 相对价格平均数 'jcDfv(v<  
average price 平均价格 {AIP\  
average propensity to consume 平均消费倾向；一般消费倾向 `e~/  
average propensity to save 平均储蓄倾向；一般储蓄倾向 U*/  
average rate 平均率
}*$-rieg  
average revenue 平均收入；平均收益 2U>1-p&dn  
average stock 平均库存；平均存货 L3nHvKA]  
average yearly rent 平均年租 8,Yc1  
avoidance of double taxation 避免双重课税 ^/R@bp#<  
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 yhQo1e>  
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