一些有用的会计术语(也不知道发的地方对不对)A

A: ]\RRqLDzkg  
A share Ａ股；甲类股份 KNgH|5Pb  
abatement of tax 减税；减扣免税额 Cc?TSZ8[  
ABN AMRO Bank N.V. 荷兰银行 clI*7j.4E#  
above-the-line expenditure 线上项目支出；经常预算支出 gfU-"VpHE  
above-the-line receipt 线上项目收入；经常预算收入 l!E7AKk8  
ABSA Asia Limited 南非联合亚洲有限公司 #<( = }?  
absolute change 绝对数值变更 eK/?%t  
absolute expenditure 实际开支 TST4Vy3  
absolute guideline figure 绝对准则数字 (eCFWmO  
absolute interest 绝对权益 ECa$vvK m  
absolute order of discharge 绝对破产解除令 %=j3jj[  
absolute profit margin 绝对利润幅度 -VDo[Zy  
absolute value 实值；绝对值 nxQ?bk}*d  
absolutely vested interest 绝对既得权益 ZWV|# c<G  
absorbed cost 已吸收成本；已分摊成本 mYB`)M*Y  
absorption 吸收；分摊；合并 :"0J=>PH:  
absorption rate 吸收率；摊配率；分摊率 b{DiM098  
ACB Finance Limited 亚洲商业财务有限公司 UkCnqNvx  
acceptable form of reciprocity 合理的互惠条件 /\mKY%kyh  
acceptable rate 适当利率；适当汇率 zT~B6  
acceptance agreement 承兑协议 (wRBd  
acceptance for honour 参加承兑 CLKov\U\  
acceptor 承兑人；接受人；受票人 04!(okubyp  
acceptor for honour 参加承兑人 7:=5"ScV  
accident insurance 意外保险 y'ja< 1I>  
Accident Insurance Association of Hong Kong 香港意外保险公会 wxLXh6|6%_  
accident insurance scheme 意外保险计划 6`\]derSon  
accident year basis 意外年度基准 y%]8'q$  
accommodation 通融；贷款 a=GM[{og  
accommodation bill 通融票据；空头票据 "%8A:^1  
accommodation party 汇票代发人 A{o'z_zC  
account balance 帐户余额；帐户结余 ~fz[x9\  
account book 帐簿 $N$ FtpB  
account collected in advance 预收款项 1-I Swd'u  
account current book 往来帐簿 *5%*|>  
account of after-acquired property 事后取得的财产报告 D}Ilyk_uUw  
account of defaulter 拖欠帐目 F="z]C;u  
account payable 应付帐款 V%
HS\<$h  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 'k&?DZ!  
account receivable 应收帐款 7dh1W@\  
account receivable report 应收帐款报表 ~$O1`IT  
account statement 结单；帐单；会计财务报表 09M;}4ev&7  
account title 帐户名称；会计科目 ghk5rl$   
accountant's report 会计师报告 e`{0d{Nd  
Accountant's Report Rules 会计师报告规则 |P6EO22p  
accounting and auditing procedure 会计与审计程序；会计与核数程序 I.}1JJF*  
Accounting Arrangements 《会计安排》 _baYn`tFw-  
accounting basis 会计基础 s_jBu  
accounting by Official Receiver 破产管理署署长呈交的帐目 4aZCFdc  
Accounting Circular 《会计通告》 c(-Mc6  
accounting class 会计类别 X_; *`,<T  
accounting date 记帐日期；会计结算日期 B'>*[!A  
accounting for money 款项核算 bm&87  
Accounting Officer 会计主任 ]8U ~Iy  
accounting period 会计报告期；会计期 ]0c Pml  
accounting policy 会计政策；会计方针 KiLvI,9y  
accounting practice 会计惯例 z)F#u:t  
accounting principle 会计准则  *2u E  
accounting record 会计记录 w5]"ga>Y  
accounting report 会计报告 #`GbHxd  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }wt%1v-10U  
Accounting Society of China 中国会计学会 aj|5 #  
accounting statement 会计报表 o}8{Bh^  
accounting system 会计制度；会计系统 X=qS"O 1  
accounting transaction 会计事项；帐务交易 o6j"OZcv  
accounting treatment 会计处理 ioIv=qGdiP  
accounting year 会计年度 DOD6Liau{Q  
accretion 增值；添加 VlW9UF-W  
accrual 应计项目；应累算数目 O{KB0"s>i  
accrual basis 应计制；权责发生制 ].DY"  
accrual basis accounting 应计制会计；权责发生制会计 V*B0lI7`B  
accrue 应累算；应计 4".J/I5u  
accrued benefit 应累算利益 $CtCOwKZ  
accrued charges 应计费用 GCE!$W  
accrued cumulative preference share dividend 应累算的累积优先股股息 ?)A2Kw>2  
accrued expenses 应累算费用 1czG55 |  
accrued interest payable 应付利息；应计未付利息 d5xxb _oE  
accrued interest receivable 应收利息；应计未收利息 y[HQBv  
accrued right 累算权益 *)VAaGUX>  
accruing profit 应累算的利润 ;?9A(q_Z  
accumulated fiscal reserve 累积财政储备 7#4%\f+'t  
accumulated profit 累积利润；滚存溢利 &>}.RX]t  
accumulated reserve 累积储备 ;cSGlE
|  
accumulation of surplus income 累积收益盈余 MUof=EJg>u  
acquired assets 既得资产 y~#\#w{  
acquisition 收购；购置；取得 Md(JIlh3  
acquisition cost 购置成本 q&M:17+:Q  
acquisition expenses 购置费用 K_-MkY?+  
acquisition of 100% interest 收购全部股权 9\51Z:>  
acquisition of control 取得控制权 J6|JWp  
acquisition of fixed assets 购置固定资产 C@@$"}%v2  
acquisition of shell “买壳” hN4VlNKu  
acquisition price 收购价 &zN@5m$k;  
act of God 天灾 #MTj)P,  
acting partner 执事合伙人 5}<[[}(  
active market 买卖活跃的市场；交投畅旺的市场；旺市 EnscDtf(  
active partner 积极参与的合伙人 <*@~n- R$  
active trading 交投活跃 $^v
P<  
actual circulation 实际流通 ;e;\q;GP  
actual cost 实际成本 NXgRNca  
actual expenditure 实际开支；实际支出 }z'DWp=uN  
actual income 实际入息；实际收入；实际收益 BF|*"#s  
actual market 现货市场 4:
 sl(r  
actual price 现货价；实际价格 5gNLO\  
actual profit 实际利润 `
mErF%b  
actual quotation 实盘；实际价位；实际报价 IhW7^(p\  
actual year basis 按实际年度计算 L~MpY{!3  
actuals 实货 Y$8; Gm<)  
actuarial investigation 精算调查 .w'vD/q;  
actuarial principle 精算原则 R`He^  
actuarial report 精算师报告 &tBA^igXK  
Actuarial Society of Hong Kong 香港精算学会  R<&FhT]  
actuarial valuation 精算师估值 $Xt;A&l2?  
actuary 精算师 KSOO?X0j  
ad referendum agreement 暂定协议；有待覆核的协定 u(9X  
ad valorem duty 从价税；按值征税 x}"Q8kD  
ad valorem duty system 从价税制 >~&(P_<b  
ad valorem fee 从价费 LP>UU ,Z  
ad valorem tariff 从价关税 EhXiv#CZ  
additional allowance 额外免税额 w`#fH  
additional amount for unexpired risk 未过期风险的额外款额 nYov>x]  
additional assessable profit 补加应评税利润 [_%,6e+  
additional assessment 补加评税 rb
h[j@s@  
additional commitment 额外承担 zUQe0Gc.b^  
additional commitment vote 额外承担拨款 qz:]-A  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 A[9NP-~  
additional dependent parent allowance 供养父母额外免税额 5^F]tRz-  
additional provision 额外拨款 vXubY@k2  
additional stamp duty 附加印花税 1l]C5P}E  
additional tax 补加税罚款；补加税款 jaqV[*440U  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 4Iq5+Q  
adjudged bankrupt 被裁定破产 VG\
mo?G  
adjudicated bankrupt 裁定破产人 F!R2_89iy  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 " dT>KQ  
adjudication of bankruptcy 裁定破产；宣告破产 !Zj#
.6c9  
adjudication of insolvency 裁定无力偿还债务 no3Z\@%  
adjusted actual 经调整的实数；调整后的实数 cj^bh  
adjusted current assets 经调整的流动资产；调整后的流动资产 &|z|SY]DL  
adjusted figure 经调整的数字；调整后的数额 %]GV+!3S  
adjusted liabilities 经调整的负债；调整后的负债 )OUU]MUH  
adjusted loss 经调整的亏损；调整后的亏损 c
!~T
2t  
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 c(:Oyba  
adjusted profit 经调整的利润；调整后的利润 b]K>vhQV  
adjusted surplus 经调整的盈余额；调整后的盈余额 $`Rxn*}V4#  
adjusted value 经调整的价值；调整后的价值 #7C6
yXb%  
adjustment 调整；修订；理算〔保险〕 V2QW\2@$  
adjustment centre 调剂中心 BvI 0v:  
adjustment lag 调整过程的时间差距；调整时差 CXa Ld7nMX  
adjustment mechanism 调整机制 sy.:T]ZH  
adjustment of loss 亏损调整 cKpQr7]ur  
adjustment process 调整过程；调整程序 AY@k-4  
adjustment range 调整幅度 @H4wHlb  
administered exchange rate 受管制汇率 kd`YSkZ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 EP0a1.C  
administration expenses 行政费用 gUb "3g0  
administration fee 手续费；行政费 C M^r|4K  
administration in bankruptcy 破产管理 '8={ sMy  
administration order 遗产管理令 Fva]*5  
administrator 管理人；遗产管理人 9F)W19i.  
administrator of the estate 遗产管理人 XC}1_VWs  
admission of debt 债项承认书 ]gHLcr3  
admission of proof 接纳债权证明 w<mqe0  
advance 放贷款项；垫付款项；预支款项；预付款项 VwC4QK,d;  
advance account 暂支帐目；预付款帐户 fU`T\  
advance compensation 预付补偿金 /'"R Mq  
advance from shareholder 股东垫款 n531rkK-   
advance pending reimbursement 预支以待日后付还 qu!<lW~c  
advanced economy 先进经济体系 *cQz[S@F  
advancement 预付；预付财产 7H?!RYrx  
advances warrant 垫款令 _0*=u$~R  
advancing 贷出 ,L~snR'w  
adverse balance 逆差 'yeh7oR  
adverse exchange 逆汇 aLHrl6"  
advertisement addressed to shareholders 在报章刊登的致股东通告 oo'iwq-\  
advice for collection 托收通知书 y0y+%H-  
advice of drawing 提款通知书；汇票通知书 qAbd xd[  
advice of payment 付款通知 -rRz@Cr  
Advisory Committee [Securities and Futures Commission] e~*S4dKR  
谘询委员会〔证券及期货事务监察委员会〕 Ss+F9J  
Advisory Committee on Diversification 经济多元化谘询委员会 LiF.w:
}  
affidavit 誓章；遗产申报誓章 WSSaZ9 =  
affidavit of no receipt 述明无收款的誓章 T5V$wmB\W  
affiliate 联号；联营公司；附属公司 r=|vad$  
affiliated company 附属公司；联号；联营公司 "|\94  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 3} l;  
affordability 负担能力 z(r"JNO@  
African Development Bank [AfDB] 非洲开发银行 [@zkv)D6  
after-acquired property 事后取得的财产 )Jmw|B  
after-hours dealing 市后交易 . *Z#cq0  
after-tax profit 税后盈利；税后利润；税后溢利 F-i&M1\_  
agency agreement 代理协议 78gob&p?  
agency expenses 代理机构的开支 0x6@{0  
agency fee 代理费 }:"R-s  
Agency Law 《代理法》 ELD +:b  
agent 代理人；承销人 /T{mS7EpYc  
agent of company 公司代理人 sbpu qOL  
agent's fee 代理人费；经纪费 ruWye1X;  
aggregate 总计；总数；总体数字 w zdxw$E  
aggregate amount 总款额；总额 z^"?sd  
aggregate assets and liabilities 总体资产与负债 hN!.@L  
aggregate at constant price 按固定价格计算的总体数字 k:W=5{[  
aggregate demand 总需求 m/cx|b3hqv  
aggregate gross position 总持仓量 vDWr|M%``l  
aggregate limit 总限额 n/Or~@pHD  
aggregate of salaries tax 合计薪俸税 Scf.4~H 0  
aggregate performance 总体表现；总体业绩 &,F elB0*  
aggregate supply 总体供应 40rZ~!}  
aggregate surplus 总盈余 1ME|G"$;  
aggregate total 整体总额 !(}OBZ[*  
aggregate value 总值；合计价值 9B& }7kk  
aggregated basis 合计基准 /^NJ)9IB  
aggregated net chargeable income 合计应课税入息实额 x={kjym L  
aggregation 合并计算；合计；总和 "rL"K  
aggregation of incomes of husband and wife 夫妇入息合并计算 Sw/J+FO2  
aggregation of property 财产的总和 &#$2;-q8+  
agio 差价；贴水 Xk;Uk
[  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 wX@H &)<s  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment L/c4"f|.*v  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 T$f:[ye]Z  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment zv&ePq\#  
《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》 m<~>&mWr  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 9$8X>T^  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 L,tZh0  
agreement for a settlement 授产协议 ]U#JsMS  
agreement for assignment 转让协议 6_x}.bkIx=  
agreement for sale 售卖协议；买卖协议 p^}L  
agreement for sale and purchase 买卖协议 ^"PfDTyA  
agreement for the payment of interest 支付利息协议 :A,O(   
agreement for the repayment of money 还款协议 T,A!5V>cX  
agreement of reinsurance 再保险协议 5R&x{jf$  
Agricultural Bank of China 中国农业银行 &%@/Dwr  
air passenger departure tax 飞机乘客离境税 wbn^R'  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 7cy+
Nz  
airport tax 机场税 Fa6H(L3  
alcohol duty 酒精税 6oPUYn-  
alienation 让与；让渡；转让
^f!Zr  
alimony 生活费；赡养费 Xq[:GUnt  
All Ordinaries Index [AOI] 所有普通股指数 $b&BH'*'~  
all risks 全险；综合险 ,M| QN*  
All Sales Record for Stock Market 《股票市场成交报告》 PEK.Kt\M  
Allied Capital Resources Limited 新联财务有限公司 B!$V
\Gs  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 cu)@P0I  
allocation letter 拨款信件 [%HYh7ua<  
allocation of fund 分配款项；预留款项 I3V{"Nx6  
allocation of profit 利润分配；溢利分配 c8H9_6  
allocation warrant 拨款令 dw@TbJ  
allotment 分配；配股 Zb12:?  
allotment notice 股份配售通知；配股通知 oSpi{ $x  
allotment of shares 股份分配 oFX"F0rx  
allowable 可获宽免；免税的 }(8D!XgWa  
allowable business loss 可扣除的营业亏损 z7
D*z8,i  
allowable expenses 可扣税的支出 OaX HJ^k  
allowance 免税额；津贴；备抵；准备金 L{4),65  
allowance for debts 债项的免税额 f$~ _FX  
allowance for depreciation by wear and tear 耗损折旧免税额 {ILp[&sL  
allowance for funeral expenses 殡殓费的免税额 V.O<|tl.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "it`X B.  
allowance for repairs and outgoings 修葺及支出方面的免税额 UwvGr h  
allowance to debtor 给债务人的津贴 *##QXyyg  
alteration of capital 资本更改 ]?v?Q
fh2  
alternate trustee 候补受托人 k^L#,:\&V  
amalgamation 合并 GLbc/qs  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 l"2^S6vU  
ambit of charges 征税范围；收费范围 EOMuqP)  
amended valuation 经修订的估值 O7Y P_<,#  
American Commodities Exchange 美国商品交易所 PT 0Qzg  
American Express Bank Limited 美国运通银行 !y[}|  
American Stock Exchange 美国证券交易所 z(8)1#(n7  
amortization 摊销 h0'8NvalQ  
amount due from banks 存放银行同业的款项 FY_avW  
amount due from banks abroad 存放海外银行同业的款项 [flu|v  
amount due from holding companies 控股公司欠款 @S/g,;7"  
amount due from local banks 存放本港银行同业的款项 44<9zHK  
amount due to banks 银行同业的存款 H5F\-&cq  
amount due to banks abroad 海外银行同业的存款 ,I9][_  
amount due to holding companies 控股公司存款 }3 fLV  
amount due to local banks 本港银行同业的存款 FU [8:o62  
amount due to outport banks 外埠银行同业的存款 SaX,^_GY  
amount for note issue 发行纸币的款额 lo IL{2  
amount of bond 担保契据的款额 0R2S@4%Y  
amount of consideration 代价款额 bn^mL~  
amount of contribution 供款数额 -N /8Ho  
amount of indebtedness 负债款额 2tg/S=t}  
amount of principal of the loan 贷款本金额 E7d~#  
amount of rates chargeable 应征差饷数额 2ID*U d*  
amount of share capital 股本额 y@2vY[)3s  
amount of sums assured 承保款额 #U\&i`  
amount of variation 变动幅度 yoq\9* ?u^  
amount of vote 拨款数额 YD0vfwh  
amount payable 应付款额 %RfY`n  
amount receivable 应收款额 P>yG/:
W;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s= -
WB0E  
analysis 分析 i} NkHEK  
ancillary risk 附属风险 1Ovx$*  
annual account 周年帐目；周年帐目报表；年度决算；年结 *o:BoP=S  
annual accounting date 年结日期 op.PS{_t  
annual allowance 每年免税额；年积金；年度津贴；年津 3[00-~&U  
annual balance 年度余额 MX4 :e>dtd  
annual disposable income 每年可动用收入 i{1)=_$Vt`  
annual estimates 周年预算 8.q13t!D  
annual fee 年费 n',9#I(!L  
annual general meeting 周年大会 qY*
%p  
annual growth rate 年增率；每年增长率 T_5*iwI  
annual long-term supplement 长期个案每年补助金 mM\!4Yi`7  
annual pensionable emolument 可供计算退休金的年薪 >uP{9kDm  
annual report 年报 V{a}#J  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !.tL"U~4  
annual return 周年报表；周年申报表；每年报税表格 &"~,V6,q  
Annual Return Rules 《周年报表规则》 [FeJ8P>z  
annual review of consumer prices 每年消费物价回顾 mlsvP%[f.  
annual roll-forward basis 逐年延展方式 vkNZ -`+I  
annual salary 年薪 p3,(*eZ  
annual statement 年度报表；年度决算表 n;S0fg  
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 eY6gb!5u  
annuitant 年金受益人 7>W+Uq  
annuity 年金 9}'l=b:Jms  
annuity contract 年金合约 O|^6UH  
annuity on human life 人寿年金 4X(1  
antecedent debt 先前的债项 >h/)r6  
ante-dated cheque 倒填日期支票 _^ CQ*+F  
anticipated expenditure 预期开支 <.?^LT  
anticipated net profit 预期纯利 z Et6  
anticipated revenue 预期收入 :3E8`q~c1  
anti-inflation measure 反通货膨胀措施 ;ZE<6;#3IP  
anti-inflationary stance 反通货膨胀立场 ^G7n#  
apparent deficit 表面赤字 ]`CKQ> o  
apparent financial solvency 表面偿债能力 $@ T6g  
apparent partner 表面合伙人 )+Y\NO?O  
application for personal assessment 个人入息课税申请书 6a2w-}Fs  
application of fund 资金应用 g#9*bF  
application to release as liquidator and to destruct the books of accounts and documents K\Y6 cj  
申请免除清盘人职务及毁灭帐簿与文件 rH}Dt@  
appointed actuary 委任精算师 @'NaA SB  
appointed auditor 委任核数师；委任审计师 n'x`oI)-  
appointed trustee 委任的受托人 <Vr]2mw  
appointer 委任人 ;k63RNT,M&  
apportioned pro rata 按比例分摊 wFoR,oXtL/  
apportionment 分配；分摊 $J;=Ux)$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $+)x)1  
apportionment formula 分摊方程式 am$-sh72  
apportionment of estate duty 遗产税的分摊 /FNj|7s  
appraisal 估价；评估 C7fi1~  
appreciable growth 可观增长 BHRrXC\  
appreciable impact 显着影响 8YJqM,t5)  
appreciable increase 可观增长 }~Kyw7?  
appreciation 增值；升值 wzLiVe-  
appreciation against other currencies 相对其他货币升值 CpP$HrQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 zYgK$u^H  
appreciation tax 增值税 4o)\DB?!  
appropriation 拨款；拨用；拨付 ;03*qOYc  
appropriation account 拨款帐目 ]mJAKycE%  
Appropriation Bill 拨款法案 W&~iO   
appropriation-in-aid system 补助拨款办法 6
wvhvMkS  
approved assets 核准资产 ,uqbS  
approved basket stock 认可一篮子证券 WkU)I2oH  
approved budget 核准预算 Tr}$Pb1  
approved charitable donation 认可慈善捐款 NNREt:+kr  
approved charitable institution 认可慈善机构 9{]r+z:  
approved currency 核准货币；认可货币 ay7+H7^|hZ  
approved estimates 核准预算 *{D:1S
  
approved estimates of expenditure 核准开支预算 W0uM?J\O  
approved overseas insurer 核准海外保险人 f'zFg["aZS  
approved overseas trust company 核准海外信托公司 \PtC  
approved pooled investment fund 核准汇集投资基金 Ph7(JV{  
approved provident fund scheme 认可公积金计划 U%B]N@  
approved provision 核准拨款 C}DG'z9  
approved redeemable share 核准可赎回股份 RGPU~L  
approved regional stock 认可地区性证券 e&a[k  
approved retirement scheme 认可退休金计划 >aanLLO  
approved subordinated loan 核准附属贷款 48"Y-TV  
arbitrage 套戥；套汇；套利 !\D]\|Bo  
arbitrageur 套戥者；套汇者 iw]BQjK  
arbitrary amount 临时款项 t2-zJJf8  
arrangement 措施；安排；协定 Lh9>8@ jf  
arrears 欠款 (j"~]T!)1  
arrears of pay 欠付薪酬 y8(?:#ZC  
arrears of revenue 逾期未收税款；逾期未收的帐项 ,ex(pmZ;  
articles of association 组织章程；组织细则；组织章程细则 2zrWR%B  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 nLN6@  
ascertainment of profit 确定利润 qwq+?fj={  
"Asia Clear" “亚洲结算系统” smLDm  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 }RP9%n^  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 n-| i  
Asian Development Fund [ADF] 亚洲发展基金 ]@<3 6ByM  
Asian dollar bond 亚洲美元债券 |Nx!g fU  
Asian dollar market 亚洲美元市场 K&a]pL6D  
Asian dollar rate 亚洲美元利率 {]_{BcK+  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 cI4qgV  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Z=/L6Zb  
asked price 沽盘；喊价；索价；卖方报价 |~"A:gf  
assessable income 应评税入息 .1?i'8TF  
assessable loss 应评税亏损 :z,vJ~PW  
assessable profit 应评税利润 eJ)KE5%n#  
assessable value 应评税值 Bc"}nSjH  
assessed profit 估定利润 <T2~xn  
assessed value 经评估价值 R7;rBEt8  
assessment 评税；评定；估价；评税单 ,;ruH^  
assessment number 评税编号；估价编号 BO\`m%8md  
assessment of additional tax 补加税评税 OaCj3d>  
assessment of performance 业绩评估；实绩评价 H/la'f#o%  
Assessor 评税主任 O |I:[S},  
asset price bubbles 资产价格泡沫 m&jt[   
asset-backed securities 具资产保证的证券 q ]R @:a/  
assets accretion 资产增值 (LvOs
r~  
assets and liabilities 资产与负债 M0IqQM57N  
assets betterment statement 资产递增表；资产改进表 X|n[9h:%  
assets lending 实物放款；有抵押贷款
VFaK>gQ  
assets of the company passing on the death 死者去世时转移的公司资产 [@?.}!  
assets pledged as security for liabilities 用作负债抵押的资产 u.K'"-xt4K  
assets portfolio 资产投资组合 'FA)LuAok  
assets price 资产价格 TboHP/  
assets quality 资产质素 L!Zxc~  
assets realization 资产变现 NVh>Q>B$_  
assets refinancing arrangement 资产再集资安排 2,QApW_Y  
assets securitization 资产证券化 'N,NG$G2  
assets situated outside Hong Kong 在香港以外地方的资产 6Oqnb+  
assets stripping 削减资产；拆卖资产 D30Z9_^%:  
assets value 资产值 mM^8YL  
assignee 承让人 T+`GOFx  
assignment 转让；转让书；转让契 ppo$&W &z  
assignment of interest 权益转让 H=SMDj)s+  
assignment of letters patent and trade mark 专利证书及商标转让 :x5o3xE  
assignment of property 物业转让；物业转让书 Pv$"DEXA2  
assignment right 转让权 6g,3s?aT  
assignor 转让人
d~b
H!P  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 mbG^fy'  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 1B]wSvP@  
associate member 附属会员 d.(]V2X.J  
associated body corporate 相联法人团体 WMRgf~TY=2  
associated company 相联公司；联属公司
~W
d8>a{w  
associated corporation 相联法团 g<0%-p  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] LFM5W&?  
公认会计师公会〔英国〕 (IQ L`3f%  
Association of Futures Exchange Brokers 香港期货经纪协会 XK9*,WA9r  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 R\=\6("  
association of underwriters 承保人组织 R#^pNJN  
assumption of control 接管 $A0]v!P~i-  
assurance 担保；保险；转易；转易书 *wZV*)}  
assurance of interest 权益的转易 -EIMh^  
at 19XX price 按一九ＸＸ年价格计算 ?@BaBU:o`F  
at a discount 按赔价计算；按贴水价格计算；打折扣 FHPZQC8  
at a premium 按溢价计算；按升水价格计算 M]zNW{Xt  
at call 通知付款；按通知 ]qG5Ne_  
at constant market price 按固定市价计算 n~cm?"
 
at constant price 按固定价格计算 8i$`oMv[y  
at cost 按成本计算 #:5g`Ch4,  
at current market price 按当时市价计算；按现时市价计算 ~5qZs"ks  
at current price 按当时价格计算；按现时价格计算 Jy[8,X  
at factor cost 按要素成本计算；按生产要素成本计算 aZ0iwMK  
at money-of-the-day price 按付款当日价格计算 N0KRND  
at or better 按指定或较佳价位〔买卖指令〕 ?U[nYp}"v  
at par 按面值计算；平价 $W]guG  
at sight 见票即付 TZ_'nB~  
at the close 按收市盘 *1]k&#s  
at the opening 按开市盘 _[Wrd?Z  
attestation 见证；见证条款 6D]G*gwk[  
at-the-money option 平价期权 4!W?z2ly~R  
attorney 受权人；受托代表人 t-m,~IoW  
attornment 新拥有人承认书 &zDFf9w2{  
attributable profit 可归属利润 }(IDPa
J  
attributable share value 可归属股份价值 BJ2W}R  
Auckland Stock Exchange 奥克兰证券交易所 oa|*-nw  
auction 拍卖 '"p*FN  
auctioneer 拍卖商 |Dpfh  
audit 审计；核数 p%tg->#L  
Audit Commission 审计署 8pt<)Rs}  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] FQRcZpv;  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 nk.Eq[08  
audit review 帐目审查 f3B8,>  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 4T\/wyq0  
audited account 审计帐目；经审计的帐目 ^u&Khc~ y  
audited annual account 经审计的周年帐目 W
C;a  
audited balance sheet 经审计的资产负债表 jmVy4* P_  
auditor 核数师；核数主任；审计师 eC:Q)%$%l  
auditor's certificate 核数师证明书；审计师证明书 iz5wUyeg  
auditor's report 核数师报告；审计师报告 W%QtJB1)  
Aussie bond 澳元债券 ~TIZumGB  
austerity budget 紧缩预算 4^9_E&Fa  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 yp'>+cLa  
Australia All Ordinaries Index 澳洲所有普通股票指数 A>@epCD  
Australian Dollar [AUD] 澳元 l+qtA~V&2  
Australian Options Market 澳大利亚期权市场 <T[ui  
Australian Securities Commission 澳洲证券事务监察委员会 epyYo&x}  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 m)w-mc  
Australian Stock Exchange 澳大利亚证券交易所 qnV9TeU)  
Austrian Schilling [ATS] 奥地利先令 >5W"a?(  
authentication 认证；鉴证 L 'Rapu  
authority to purchase 委托购买证；委购书 1caod0gor  
authorization 认可；核准；授权；授权书 [m&ZAq  
authorization by direction 指示授权 q9]L!V9Rv  
authorization by instruction 指令授权 7u0R=q  
authorization by warrant 令状授权 5!p'n#_  
authorization of unit trust 单位信托的认可 _ 9]3S>Rn  
authorized agent 指定代理人 I"?&X4%e  
authorized capital 法定资本 >&z+ih  
authorized clerk 出市员 =x]dP
.  
authorized dealer 认可交易商 rs+37  
authorized financial institution 认可财务机构 1D DOUV  
authorized fund 认可基金 8Y'"=!3  
authorized fund house 获授权的基金公司；认可基金公司 cYS+XBz  
authorized institution 认可机构 k= 1+mG  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Jtk(yp{Zz  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 [p<[83' ]  
authorized insurer 获授权保险人；获认可承保人 ^C T}i'  
authorized investment 特准投资项目 e:occT  
authorized person 获授权人 &cE,9o%FZ  
authorized representative 获授权代表 a}hM}U!  
authorized share capital 法定股本 {627*6,  
automated quotation system 自动报价系统 nP5fh_/  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] z5w|+9U  
自动交易系统〔香港期货交易所有限公司〕 POs~xaZ`
H  
automatic adjustment mechanism 自动调整机制 %W@IB8]Vr  
automatic adjustment system 自动调整系统 nmrk-#._@9  
Automatic Clearing House 自动票据交换所 8iA(:Tb  
automatic exchange rates accumulation system 自动化汇率累集系统 g+*[CKO{  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 YNk|UwJi  
automatic teller machine [ATM] 自动柜员机 ?!-im*~w  
autopay 自动转帐 pSUp"wch  
available assets 可用资产 y$NG..S  
available fiscal reserve 现存财政储备 63$m& ]x  
available profit 可用利润 essW,2,rjC  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ;Bi{;>3  
average 平均；平均数；海损 ?Qk#;~\yB  
average basic salary 平均基本薪金 )CQ}LbXZy  
average consumer expenditure 平均消费开支；一般消费开支 3Re\ T  
average cost 平均成本 DJUtuex  
average cost of land production 增辟土地平均成本 \(L^ /]}G)  
average daily turnover 平均每日成交额 LXl! !i%  
average daily wage rate 平均每日工资率 yK3z3"1M?  
average expenditure pattern 平均开支模式 EV$n>.  
average growth rate 平均增长率 "KwKO8f  
average net fixed assets 固定资产平均净值 NE"fyX`  
average of relatives 相对价格平均数 A>yIH)b  
average price 平均价格 T
667&@  
average propensity to consume 平均消费倾向；一般消费倾向 h (2k;M^s  
average propensity to save 平均储蓄倾向；一般储蓄倾向 0k [6  
average rate 平均率 nsk 6a  
average revenue 平均收入；平均收益 R0'EoX  
average stock 平均库存；平均存货 m"]ys#  
average yearly rent 平均年租 M+:wa@Kl  
avoidance of double taxation 避免双重课税 t68RWzqiG[  
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 5;Xrf=  
=oJiNM5_u  
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