一些有用的会计术语(也不知道发的地方对不对)A

A: SDVnyT  
A share Ａ股；甲类股份 a|4Q6Ycu  
abatement of tax 减税；减扣免税额 'rA(+-.M;  
ABN AMRO Bank N.V. 荷兰银行 62K#rRS  
above-the-line expenditure 线上项目支出；经常预算支出 bfy=  
above-the-line receipt 线上项目收入；经常预算收入 qVjMflVoay  
ABSA Asia Limited 南非联合亚洲有限公司 h 9}x6t,  
absolute change 绝对数值变更 Y%>u.HzL  
absolute expenditure 实际开支 IaU%L6Q]  
absolute guideline figure 绝对准则数字 & x_ #zN]  
absolute interest 绝对权益 Eh$1piJG  
absolute order of discharge 绝对破产解除令 cH+ ~|3  
absolute profit margin 绝对利润幅度 hML-zZ  
absolute value 实值；绝对值 q>5j (,6F  
absolutely vested interest 绝对既得权益 cS Qb3}a\  
absorbed cost 已吸收成本；已分摊成本 aK7}}  
absorption 吸收；分摊；合并 !%.=35NS@E  
absorption rate 吸收率；摊配率；分摊率 i6g=fx6j*  
ACB Finance Limited 亚洲商业财务有限公司 iq,rS"  
acceptable form of reciprocity 合理的互惠条件 e^$JGh2  
acceptable rate 适当利率；适当汇率 6RDy2JAOP  
acceptance agreement 承兑协议 yT~x7,  
acceptance for honour 参加承兑 v *`M3jb  
acceptor 承兑人；接受人；受票人 2waPNb|  
acceptor for honour 参加承兑人 H8 xhE~'t  
accident insurance 意外保险 0sTR`Xk  
Accident Insurance Association of Hong Kong 香港意外保险公会 qdxaP% p2  
accident insurance scheme 意外保险计划 J;4aghzY  
accident year basis 意外年度基准 jx2{kK  
accommodation 通融；贷款 NFR>[L V  
accommodation bill 通融票据；空头票据 \N$)Q.M  
accommodation party 汇票代发人 -Zp BYX5e_  
account balance 帐户余额；帐户结余 !
SIk9~rJ  
account book 帐簿 |.L_c"Bc  
account collected in advance 预收款项 dlIYzO<  
account current book 往来帐簿 0?dr(   
account of after-acquired property 事后取得的财产报告 5HIQw9g6  
account of defaulter 拖欠帐目 FYK`.>L28  
account payable 应付帐款 i83[':  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Q|e-)FS)  
account receivable 应收帐款 90K&oof?M  
account receivable report 应收帐款报表 nd7g8P9p  
account statement 结单；帐单；会计财务报表 a,r B7aD  
account title 帐户名称；会计科目 =G"ney2  
accountant's report 会计师报告 K9y~ e  
Accountant's Report Rules 会计师报告规则 TBRG D l  
accounting and auditing procedure 会计与审计程序；会计与核数程序 4u"Bll  
Accounting Arrangements 《会计安排》 D2=zrU3Y64  
accounting basis 会计基础 b};o:  
accounting by Official Receiver 破产管理署署长呈交的帐目 Rd|8=`)  
Accounting Circular 《会计通告》 EdkIT|c{  
accounting class 会计类别 z,4 D'F&  
accounting date 记帐日期；会计结算日期 (.VS&Kv#U  
accounting for money 款项核算 ou-uZ"$,c  
Accounting Officer 会计主任 SvrUXf  
accounting period 会计报告期；会计期 e`OQ6|.k8  
accounting policy 会计政策；会计方针 tw&v@HUP  
accounting practice 会计惯例 {8oGWQgrj  
accounting principle 会计准则 Ez-Q'v(9  
accounting record 会计记录 ge<D}6GQ  
accounting report 会计报告 ._Ww  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 b4WH37,lA  
Accounting Society of China 中国会计学会 9y<h.T
 
accounting statement 会计报表 -4zV yW S<  
accounting system 会计制度；会计系统 h72CGA|  
accounting transaction 会计事项；帐务交易 ic"8'Rwb  
accounting treatment 会计处理 tC5-^5[y  
accounting year 会计年度 ~_c1h@  
accretion 增值；添加 VxuV`Plf  
accrual 应计项目；应累算数目 $mh\`  
accrual basis 应计制；权责发生制 _(I6o  
accrual basis accounting 应计制会计；权责发生制会计 7D4tuXUq2  
accrue 应累算；应计 v^vi *c  
accrued benefit 应累算利益 4d-(:  
accrued charges 应计费用 KROD(
  
accrued cumulative preference share dividend 应累算的累积优先股股息 |"I)1[7  
accrued expenses 应累算费用 yMTO5~U{  
accrued interest payable 应付利息；应计未付利息 o]<9wc:FZ  
accrued interest receivable 应收利息；应计未收利息 / *PHX@  
accrued right 累算权益 !?/:p.  
accruing profit 应累算的利润 P^48]Kj7  
accumulated fiscal reserve 累积财政储备 :9Jy/7/  
accumulated profit 累积利润；滚存溢利 N5h9){Mx  
accumulated reserve 累积储备 0;=-x"  
accumulation of surplus income 累积收益盈余 KIag(!&  
acquired assets 既得资产 o. ;Vrc  
acquisition 收购；购置；取得 p:z~>ca  
acquisition cost 购置成本
i7e6lC  
acquisition expenses 购置费用 7GWOJ^)  
acquisition of 100% interest 收购全部股权 f-71`Pyb  
acquisition of control 取得控制权 PMV,*`"9"A  
acquisition of fixed assets 购置固定资产 Z7RBJK7|.  
acquisition of shell “买壳” zsJermF,O  
acquisition price 收购价 |ns?c0rM  
act of God 天灾 )>S,#_e*b  
acting partner 执事合伙人 Z6A-i@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 /XEW]/4  
active partner 积极参与的合伙人 ^|]Dg &N.  
active trading 交投活跃 rp{|{>'`.q  
actual circulation 实际流通 x3Y)l1gh  
actual cost 实际成本 g\ vT7x  
actual expenditure 实际开支；实际支出 r$}C<a[U  
actual income 实际入息；实际收入；实际收益 m!ueqV"  
actual market 现货市场 7t:tS7{}  
actual price 现货价；实际价格 oPM*VTMA  
actual profit 实际利润 #j=yQrJ  
actual quotation 实盘；实际价位；实际报价 G{E`5KIvm  
actual year basis 按实际年度计算 ^B%=P  
actuals 实货 qq]Iy=  
actuarial investigation 精算调查 \6
JOBR  
actuarial principle 精算原则 UL{J%Ze=~  
actuarial report 精算师报告 Xq&BL,lS  
Actuarial Society of Hong Kong 香港精算学会  mPk'a  
actuarial valuation 精算师估值 /:'>-253  
actuary 精算师 [!-gb+L  
ad referendum agreement 暂定协议；有待覆核的协定 V?1 $H  
ad valorem duty 从价税；按值征税 ,3y9yJQa*#  
ad valorem duty system 从价税制 Z>Mv$F"p:  
ad valorem fee 从价费 2R.LLE  
ad valorem tariff 从价关税 5UO+c(T  
additional allowance 额外免税额 VL$ T  
additional amount for unexpired risk 未过期风险的额外款额 $ VP1(C  
additional assessable profit 补加应评税利润 hW<v5
!,  
additional assessment 补加评税 G7Sw\wW  
additional commitment 额外承担 "cPg_-n  
additional commitment vote 额外承担拨款 uMS+,dXy  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 u0 tlf  
additional dependent parent allowance 供养父母额外免税额 gJ'pwSA  
additional provision 额外拨款 eY5mwJ0K  
additional stamp duty 附加印花税 Xa?O)Bq.  
additional tax 补加税罚款；补加税款 Qop,~yK  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ABX%oZ7[|o  
adjudged bankrupt 被裁定破产
}|Mwv $`  
adjudicated bankrupt 裁定破产人 .'gm2  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 g}xL7bTlI>  
adjudication of bankruptcy 裁定破产；宣告破产 Oo}h:3?  
adjudication of insolvency 裁定无力偿还债务 &|~7`  
adjusted actual 经调整的实数；调整后的实数 g-~ _gt7  
adjusted current assets 经调整的流动资产；调整后的流动资产 ]myRYb5Z
 
adjusted figure 经调整的数字；调整后的数额 bIAE?D  
adjusted liabilities 经调整的负债；调整后的负债 P<<+;']  
adjusted loss 经调整的亏损；调整后的亏损 <ak[`]  
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 q!e
E~O;A  
adjusted profit 经调整的利润；调整后的利润 dD=$
$( je  
adjusted surplus 经调整的盈余额；调整后的盈余额 a3tcLd|7J  
adjusted value 经调整的价值；调整后的价值 49$<:{~  
adjustment 调整；修订；理算〔保险〕 7upko9d/  
adjustment centre 调剂中心 h@!p:]  
adjustment lag 调整过程的时间差距；调整时差 hx$61E=  
adjustment mechanism 调整机制 7GYf#} N  
adjustment of loss 亏损调整 cR/Nl pX  
adjustment process 调整过程；调整程序 jTvcKm|q  
adjustment range 调整幅度 Gl1XRNyC  
administered exchange rate 受管制汇率 6FA+qYSV  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 o8 JOpD  
administration expenses 行政费用 5mD8$%\8  
administration fee 手续费；行政费 7"!b5(4=  
administration in bankruptcy 破产管理 a(~Y:v  
administration order 遗产管理令 >+P}S@  
administrator 管理人；遗产管理人 yu6{6[  
administrator of the estate 遗产管理人 6*q1%rs:w  
admission of debt 债项承认书 ^{4BcM7eH  
admission of proof 接纳债权证明 ;7QXs39S  
advance 放贷款项；垫付款项；预支款项；预付款项 Mh.1KI[t  
advance account 暂支帐目；预付款帐户 8(L$a1#5W  
advance compensation 预付补偿金 /I=|;FGq  
advance from shareholder 股东垫款 >.d/@3 '  
advance pending reimbursement 预支以待日后付还 o$sD9x
x  
advanced economy 先进经济体系  ?<EzILM  
advancement 预付；预付财产 si]VM_w6  
advances warrant 垫款令 nn_O"fZi  
advancing 贷出 ]?tRO  
adverse balance 逆差 -WlYH
W  
adverse exchange 逆汇 &v{#yzM  
advertisement addressed to shareholders 在报章刊登的致股东通告 #1DEZ4]jjY  
advice for collection 托收通知书 e0zP LU}  
advice of drawing 提款通知书；汇票通知书 olE(#}7V  
advice of payment 付款通知 N3n]  
Advisory Committee [Securities and Futures Commission] OlOOg  
谘询委员会〔证券及期货事务监察委员会〕 g X!>ef  
Advisory Committee on Diversification 经济多元化谘询委员会 L0fe  
affidavit 誓章；遗产申报誓章 .B:ZyTI  
affidavit of no receipt 述明无收款的誓章 9&n9J^3L  
affiliate 联号；联营公司；附属公司 ub-3/T  
affiliated company 附属公司；联号；联营公司 [a2]_]E%  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ""0Y^M2I  
affordability 负担能力 q!y.cyL  
African Development Bank [AfDB] 非洲开发银行 mgAjD.  
after-acquired property 事后取得的财产 P}v ;d]  
after-hours dealing 市后交易 :>0ywg  
after-tax profit 税后盈利；税后利润；税后溢利 pAE (i7  
agency agreement 代理协议 e= IdqkJ%  
agency expenses 代理机构的开支 $[>{s9E  
agency fee 代理费 &<VU}c^!  
Agency Law 《代理法》 gjDNl/r/  
agent 代理人；承销人 |LZ;2 i  
agent of company 公司代理人 bC `<A  
agent's fee 代理人费；经纪费 z1mB Hz6  
aggregate 总计；总数；总体数字 '~D4%WKT  
aggregate amount 总款额；总额 k$3pmy*  
aggregate assets and liabilities 总体资产与负债 JU?;Kq9R  
aggregate at constant price 按固定价格计算的总体数字 >^s2$@J?p  
aggregate demand 总需求 WHdMP  
aggregate gross position 总持仓量 :?6HG_9X  
aggregate limit 总限额 ~)U50.CH  
aggregate of salaries tax 合计薪俸税 &n6{wtBP  
aggregate performance 总体表现；总体业绩 "lh4Vg\7n  
aggregate supply 总体供应 msBoInhI  
aggregate surplus 总盈余 }?s-$@$R  
aggregate total 整体总额 23gN;eD+m6  
aggregate value 总值；合计价值 FEjO}lTK  
aggregated basis 合计基准
1<r!9x9G  
aggregated net chargeable income 合计应课税入息实额 V~*Gk!+f  
aggregation 合并计算；合计；总和 l=CAr  
aggregation of incomes of husband and wife 夫妇入息合并计算 dk|LC-]`A  
aggregation of property 财产的总和 7;EDU  
agio 差价；贴水 @]l|-xGCWn  
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》 $6rm;UH  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment )p\`H;7*V4  
《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》 {A0jkU  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment J!uG/Us  
《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》 "ko*-FrQ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment @+b$43^  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 9\Jc7[b  
agreement for a settlement 授产协议 ]-\68bN  
agreement for assignment 转让协议 Z/q6Q#  
agreement for sale 售卖协议；买卖协议 yB UQ!4e  
agreement for sale and purchase 买卖协议 YSP\+ZZ  
agreement for the payment of interest 支付利息协议 ]Dq6
XR  
agreement for the repayment of money 还款协议 n _K1%  
agreement of reinsurance 再保险协议 d{S'6*`D  
Agricultural Bank of China 中国农业银行 Tbi?AJa}  
air passenger departure tax 飞机乘客离境税 YV.' L  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 *yhA8fJ  
airport tax 机场税 1>Sfv|ZP,  
alcohol duty 酒精税 )'+[,z ;s  
alienation 让与；让渡；转让 _ $F=A  
alimony 生活费；赡养费 w+)${|N?  
All Ordinaries Index [AOI] 所有普通股指数 aopPv&jY  
all risks 全险；综合险 5P!ZG
bG  
All Sales Record for Stock Market 《股票市场成交报告》 +e{ui +  
Allied Capital Resources Limited 新联财务有限公司 \S;[7T  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 }yT/UlU  
allocation letter 拨款信件 OJ&'Z}LB  
allocation of fund 分配款项；预留款项 w;O-ATUzN  
allocation of profit 利润分配；溢利分配 jFN0xGZ  
allocation warrant 拨款令 #]}Ii{1?Y  
allotment 分配；配股 L$PbC!1  
allotment notice 股份配售通知；配股通知 `+,?%W)  
allotment of shares 股份分配 p1Ulo
G\  
allowable 可获宽免；免税的 a=MN:s?Fc0  
allowable business loss 可扣除的营业亏损 d5'Q1"{  
allowable expenses 可扣税的支出 ]o] VS  
allowance 免税额；津贴；备抵；准备金 DTezG':  
allowance for debts 债项的免税额 &|Gg46P7  
allowance for depreciation by wear and tear 耗损折旧免税额 H$I~Vz[\yb  
allowance for funeral expenses 殡殓费的免税额 r2RJb6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +f/ I>9G  
allowance for repairs and outgoings 修葺及支出方面的免税额 b}qfOgd5  
allowance to debtor 给债务人的津贴 IBa0O|*6  
alteration of capital 资本更改 MLd;UHU  
alternate trustee 候补受托人 n#X~"|U`  
amalgamation 合并 wkp2A18n  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fI`Ez!w0  
ambit of charges 征税范围；收费范围 IWv(GQx  
amended valuation 经修订的估值 !aT:0m$:9c  
American Commodities Exchange 美国商品交易所 "@G[:(BoB<  
American Express Bank Limited 美国运通银行 {)qr3-EM#  
American Stock Exchange 美国证券交易所
2y`h'z  
amortization 摊销 KU8,8:yY  
amount due from banks 存放银行同业的款项 @aS)=|Ls\  
amount due from banks abroad 存放海外银行同业的款项 0F)v9EK(W4  
amount due from holding companies 控股公司欠款 PysDDU}v  
amount due from local banks 存放本港银行同业的款项 yQhO-jT  
amount due to banks 银行同业的存款 ?Bu*%+  
amount due to banks abroad 海外银行同业的存款 +R*DE5dz  
amount due to holding companies 控股公司存款 DtANb^  
amount due to local banks 本港银行同业的存款 !<];N0nt#  
amount due to outport banks 外埠银行同业的存款 pT,8E(*l2  
amount for note issue 发行纸币的款额 9nAP%MA`  
amount of bond 担保契据的款额 g (w/  
amount of consideration 代价款额 ?'k_K:_  
amount of contribution 供款数额 n-9xfn0U~#  
amount of indebtedness 负债款额
&PC6C<<f  
amount of principal of the loan 贷款本金额 }d%CZnY&7  
amount of rates chargeable 应征差饷数额 Vlx.C~WYn  
amount of share capital 股本额 /h53;$zK  
amount of sums assured 承保款额 "l&SRX?g  
amount of variation 变动幅度 V|YQhd0kv  
amount of vote 拨款数额 89M'klZ   
amount payable 应付款额 G
N_L"|#)=  
amount receivable 应收款额 hV@ N-u^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ZUI6VM  
analysis 分析 ZxtO.U2  
ancillary risk 附属风险 v< P0f"GH  
annual account 周年帐目；周年帐目报表；年度决算；年结 ta?NO{*  
annual accounting date 年结日期 #da{3>z:  
annual allowance 每年免税额；年积金；年度津贴；年津 9dNB_  
annual balance 年度余额 gAqK/9;  
annual disposable income 每年可动用收入 63E6nW M  
annual estimates 周年预算 f"7MYw\  
annual fee 年费 f\R_a/Us  
annual general meeting 周年大会 O
i\ s  
annual growth rate 年增率；每年增长率 /si<Fp)z  
annual long-term supplement 长期个案每年补助金 yEWm.;&3=  
annual pensionable emolument 可供计算退休金的年薪 }#7l-@{<  
annual report 年报 ]Za[]E8MD  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1]/;qNEv  
annual return 周年报表；周年申报表；每年报税表格 iZNS? ^U  
Annual Return Rules 《周年报表规则》 O>DS%6/G  
annual review of consumer prices 每年消费物价回顾 qt L]x -O  
annual roll-forward basis 逐年延展方式 y[b8rv  
annual salary 年薪 +2iD9X{$MX  
annual statement 年度报表；年度决算表 RI*n]HNgy+  
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 j sPavY  
annuitant 年金受益人 i8?oe%9l  
annuity 年金 gGP6"|tc4  
annuity contract 年金合约 %Yu~56c-  
annuity on human life 人寿年金 (7qlp*8.s  
antecedent debt 先前的债项 nXn@|J&z~U  
ante-dated cheque 倒填日期支票 $.D)Llcq  
anticipated expenditure 预期开支 I0x)d`  
anticipated net profit 预期纯利 ,yC..
aI  
anticipated revenue 预期收入 (xG%H:6,  
anti-inflation measure 反通货膨胀措施 cvsH-uAp  
anti-inflationary stance 反通货膨胀立场 4bk`i*-O  
apparent deficit 表面赤字 [RXLR#  
apparent financial solvency 表面偿债能力 K+)3 LR^  
apparent partner 表面合伙人 ?kR1T0lKkE  
application for personal assessment 个人入息课税申请书 3zB'AG3b  
application of fund 资金应用 WVR/0l&bU  
application to release as liquidator and to destruct the books of accounts and documents ~HIj+kN  
申请免除清盘人职务及毁灭帐簿与文件 1Le8W)J  
appointed actuary 委任精算师 gnH{_  
appointed auditor 委任核数师；委任审计师 i+14!LlI  
appointed trustee 委任的受托人 \a+Q5g  
appointer 委任人 8-@@QZ\N  
apportioned pro rata 按比例分摊 *+rfRH]a  
apportionment 分配；分摊 cg{5\Vl  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]EHs
Rd  
apportionment formula 分摊方程式 ?7fqWlB  
apportionment of estate duty 遗产税的分摊 V.{HMeE4  
appraisal 估价；评估 s?HK2b^;D  
appreciable growth 可观增长 vD8pVR+  
appreciable impact 显着影响 %%K3J<5  
appreciable increase 可观增长 Movm1*&=  
appreciation 增值；升值 ^'=[+  
appreciation against other currencies 相对其他货币升值 ))
AxU!*.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }W^@mi  
appreciation tax 增值税 W(]A^C=/  
appropriation 拨款；拨用；拨付 LM eI[Ji  
appropriation account 拨款帐目 81EEYf  
Appropriation Bill 拨款法案 AZ(zM.y!#_  
appropriation-in-aid system 补助拨款办法 BI%^7\HZ  
approved assets 核准资产 {#kCqjWG  
approved basket stock 认可一篮子证券 QKjn/%l"@  
approved budget 核准预算 68j1svz9  
approved charitable donation 认可慈善捐款 <%YW/k"o  
approved charitable institution 认可慈善机构 `<g]p-=":  
approved currency 核准货币；认可货币 :m`D  
approved estimates 核准预算 t*= nI $  
approved estimates of expenditure 核准开支预算 2OUx@Vj  
approved overseas insurer 核准海外保险人 dm}1"BU<  
approved overseas trust company 核准海外信托公司 lW5Lwyt8  
approved pooled investment fund 核准汇集投资基金 <-.@,HQ+  
approved provident fund scheme 认可公积金计划 E0I/]0  
approved provision 核准拨款 _]@u)$  
approved redeemable share 核准可赎回股份 cD]H~D}M  
approved regional stock 认可地区性证券 'dWUE-  
approved retirement scheme 认可退休金计划 )Lz =[e  
approved subordinated loan 核准附属贷款 xS UpVK  
arbitrage 套戥；套汇；套利 !:xycLdfUp  
arbitrageur 套戥者；套汇者 oh-EEo4,  
arbitrary amount 临时款项 w)ki<Dudg  
arrangement 措施；安排；协定 ulzX$  
arrears 欠款 CJk"yW[,|  
arrears of pay 欠付薪酬 7C'@g)@^/  
arrears of revenue 逾期未收税款；逾期未收的帐项 __eB 7]#E  
articles of association 组织章程；组织细则；组织章程细则 wb9(aS4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 dDA8IW![S  
ascertainment of profit 确定利润 @&G}'6vF!  
"Asia Clear" “亚洲结算系统” Vz0(D  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 D]_6OlIE#'  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 <cOjtq,0  
Asian Development Fund [ADF] 亚洲发展基金 VHPqEaR  
Asian dollar bond 亚洲美元债券 D SX
%SE)  
Asian dollar market 亚洲美元市场 }>M\iPO.]*  
Asian dollar rate 亚洲美元利率 ^1~lnD~0  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 b_`h2dUq  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 r^6@Zwox]  
asked price 沽盘；喊价；索价；卖方报价 ?#GTD?3d  
assessable income 应评税入息 9ye!kYF,  
assessable loss 应评税亏损 \FfqIc9;  
assessable profit 应评税利润 +@]k[9  
assessable value 应评税值 \ n2MP  
assessed profit 估定利润 4AzDWK@/  
assessed value 经评估价值 |$ ^3 5F  
assessment 评税；评定；估价；评税单 AS]8rH  
assessment number 评税编号；估价编号 ;`/a. /bc  
assessment of additional tax 补加税评税 a>l,H#w*vW  
assessment of performance 业绩评估；实绩评价 Tv1oy%dK  
Assessor 评税主任 OK v2..8  
asset price bubbles 资产价格泡沫 5wW5 n5YS  
asset-backed securities 具资产保证的证券 +%j27~R>D  
assets accretion 资产增值 ,vLQx\m{  
assets and liabilities 资产与负债 cWo>DuW&  
assets betterment statement 资产递增表；资产改进表 4L:O0Ggz}  
assets lending 实物放款；有抵押贷款 ~S<aIk0l  
assets of the company passing on the death 死者去世时转移的公司资产 hiibPc?I  
assets pledged as security for liabilities 用作负债抵押的资产 z2{y<a9;?  
assets portfolio 资产投资组合 mKu,7nMvF  
assets price 资产价格 -BP10-V  
assets quality 资产质素 Ms+ekY)  
assets realization 资产变现 OIj.K@Kr  
assets refinancing arrangement 资产再集资安排 0R? @JC  
assets securitization 资产证券化 h!uyTgq  
assets situated outside Hong Kong 在香港以外地方的资产 Y=|p}>.}  
assets stripping 削减资产；拆卖资产 %\HE1d5;  
assets value 资产值 fZpi+I  
assignee 承让人 ^[.}DNR95(  
assignment 转让；转让书；转让契 Q>Klkd5(  
assignment of interest 权益转让 /&|p7  
assignment of letters patent and trade mark 专利证书及商标转让 . q -
:3b  
assignment of property 物业转让；物业转让书 Odwf7>  
assignment right 转让权 9QX!HQ|5y8  
assignor 转让人 I4%kYp]  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 [K,P)V>K  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 }F0<8L6%  
associate member 附属会员 =r/8~~=  
associated body corporate 相联法人团体 lTu&
9)  
associated company 相联公司；联属公司 
?\8  
associated corporation 相联法团 I5E=Ujc
_  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4Cu\
|"5)  
公认会计师公会〔英国〕 $b2~Wj*-nJ  
Association of Futures Exchange Brokers 香港期货经纪协会 ]e),#_M  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "p3<-06  
association of underwriters 承保人组织 %y9sC1T  
assumption of control 接管 g_{N^wS  
assurance 担保；保险；转易；转易书 6)0.q|Q  
assurance of interest 权益的转易 ;v\s7y  
at 19XX price 按一九ＸＸ年价格计算 n%29WF6Zf  
at a discount 按赔价计算；按贴水价格计算；打折扣 q 8sfG;)  
at a premium 按溢价计算；按升水价格计算 4v/MZ:%C`  
at call 通知付款；按通知 l!XCYg@67  
at constant market price 按固定市价计算 @Ol(:{<  
at constant price 按固定价格计算 t O.5  
at cost 按成本计算 Ph]b6  
at current market price 按当时市价计算；按现时市价计算 NA2={RB;  
at current price 按当时价格计算；按现时价格计算 qJT/48lf_  
at factor cost 按要素成本计算；按生产要素成本计算 fQC{LcS  
at money-of-the-day price 按付款当日价格计算 awo'#Y2>  
at or better 按指定或较佳价位〔买卖指令〕 ^%zhj3#  
at par 按面值计算；平价 sgi5dQ  
at sight 见票即付 nK03xYA  
at the close 按收市盘 smfI+Z S"  
at the opening 按开市盘 D|Q7dI
Zm  
attestation 见证；见证条款 (_4DZMf  
at-the-money option 平价期权 C{m%]jKH  
attorney 受权人；受托代表人 [u!n=ev  
attornment 新拥有人承认书 vE^tdzAG  
attributable profit 可归属利润 Cp/f18zO  
attributable share value 可归属股份价值 2? yo  
Auckland Stock Exchange 奥克兰证券交易所 Z@dVK`nD  
auction 拍卖 \8$~ i  
auctioneer 拍卖商 j24 3oD  
audit 审计；核数 mrRid}2  
Audit Commission 审计署 izcaWt3 a  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] XX/s@C  
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
S\  
audit review 帐目审查 :,JjN
&  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 BVeMV4  
audited account 审计帐目；经审计的帐目 `dcz9 *  
audited annual account 经审计的周年帐目 }R16WY_'  
audited balance sheet 经审计的资产负债表 W;=Ae~  
auditor 核数师；核数主任；审计师 /;(ji?wN  
auditor's certificate 核数师证明书；审计师证明书 Ur]$@N  
auditor's report 核数师报告；审计师报告 #0T/^ #  
Aussie bond 澳元债券 hT1JEu  
austerity budget 紧缩预算 'I/_vqp@  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 [5~mP`He  
Australia All Ordinaries Index 澳洲所有普通股票指数 ";=!PL  
Australian Dollar [AUD] 澳元 (o IGp  
Australian Options Market 澳大利亚期权市场 |?VJf3A  
Australian Securities Commission 澳洲证券事务监察委员会 -GFZFi  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ;<Z6Y3>I8  
Australian Stock Exchange 澳大利亚证券交易所 H}kSXKO8!8  
Austrian Schilling [ATS] 奥地利先令 MuOKauYa  
authentication 认证；鉴证 nyi!D  
authority to purchase 委托购买证；委购书 tXtNK2-1  
authorization 认可；核准；授权；授权书 8O]`3oa>  
authorization by direction 指示授权 z
mip  
authorization by instruction 指令授权 M\4`S&  
authorization by warrant 令状授权 Jf?6y~X>Y  
authorization of unit trust 单位信托的认可 O%kUj&h^  
authorized agent 指定代理人 }ww/e\|Nt=  
authorized capital 法定资本 Bz_'>6w  
authorized clerk 出市员 t}_ #N'`  
authorized dealer 认可交易商 *'{-!Y  
authorized financial institution 认可财务机构 3<W
%z]k@M  
authorized fund 认可基金 :6lvX$  
authorized fund house 获授权的基金公司；认可基金公司  i
iQn/%  
authorized institution 认可机构 -JgNujt#9  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 M]r?m@)  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =w+8q1!o  
authorized insurer 获授权保险人；获认可承保人 :K^J bQ  
authorized investment 特准投资项目 V2}\]x'1  
authorized person 获授权人 PhC3F4  
authorized representative 获授权代表 h*l
$!nEN  
authorized share capital 法定股本 =XR6rR8  
automated quotation system 自动报价系统 \wA:58 -j  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 0pMN@Cz6  
自动交易系统〔香港期货交易所有限公司〕 '+_>PBOc  
automatic adjustment mechanism 自动调整机制 cw!,.o%cD  
automatic adjustment system 自动调整系统 =J]WVA,GqA  
Automatic Clearing House 自动票据交换所 %a~/q0o>  
automatic exchange rates accumulation system 自动化汇率累集系统 5_'lu  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 &;-zy%#l  
automatic teller machine [ATM] 自动柜员机 U)bv,{-q  
autopay 自动转帐 ,J|,wNDU!K  
available assets 可用资产 `Fn"QL-  
available fiscal reserve 现存财政储备 b`-|7<s  
available profit 可用利润 @5nFa~*K%  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 @/<UhnI  
average 平均；平均数；海损 * HKu%g  
average basic salary 平均基本薪金
%nY\"  
average consumer expenditure 平均消费开支；一般消费开支 Pt"H_SW~k  
average cost 平均成本 7m
-%  
average cost of land production 增辟土地平均成本 _aPAn
|.  
average daily turnover 平均每日成交额 =lJ ?yuc  
average daily wage rate 平均每日工资率 "wOfs$w%s  
average expenditure pattern 平均开支模式 4`#Q  
average growth rate 平均增长率 uem-fTG  
average net fixed assets 固定资产平均净值 ).5X  
average of relatives 相对价格平均数 NV4g5)D&L  
average price 平均价格 tsc`u>  
average propensity to consume 平均消费倾向；一般消费倾向 >l&]Ho  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Y'|,vG  
average rate 平均率 y+ze`pL?  
average revenue 平均收入；平均收益 [oTe8^@[  
average stock 平均库存；平均存货 !G;u )7'v  
average yearly rent 平均年租 {o24A:M  
avoidance of double taxation 避免双重课税 ^-Od*
DTL  
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 l\s!A&L  
X@`a_XAfd  
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