一些有用的会计术语(也不知道发的地方对不对)A

A:  + \]-"  
A share Ａ股；甲类股份 &,P; 7R  
abatement of tax 减税；减扣免税额 7gcR/HNeF  
ABN AMRO Bank N.V. 荷兰银行 _N {4Rs0  
above-the-line expenditure 线上项目支出；经常预算支出 %8H$62w]  
above-the-line receipt 线上项目收入；经常预算收入 uPq@6,+  
ABSA Asia Limited 南非联合亚洲有限公司 to'CuPkT  
absolute change 绝对数值变更 $1$0M  
absolute expenditure 实际开支 M1]}yTCd  
absolute guideline figure 绝对准则数字 R< L =&I  
absolute interest 绝对权益 <+-=j  
absolute order of discharge 绝对破产解除令 n2can  
absolute profit margin 绝对利润幅度 qSGM6kb  
absolute value 实值；绝对值 !1Hs;K  
absolutely vested interest 绝对既得权益 ?fN6_x2e3  
absorbed cost 已吸收成本；已分摊成本 5 JlgnxR
q  
absorption 吸收；分摊；合并 mlxtey6H3  
absorption rate 吸收率；摊配率；分摊率 k`;d_eW  
ACB Finance Limited 亚洲商业财务有限公司 '?jsH+j+  
acceptable form of reciprocity 合理的互惠条件 tI@aRF=p]2  
acceptable rate 适当利率；适当汇率 iZLy#5(St  
acceptance agreement 承兑协议 '4Jf[  
acceptance for honour 参加承兑 #M||t|9iu?  
acceptor 承兑人；接受人；受票人 l$Vy\CfK3n  
acceptor for honour 参加承兑人 xL*J9&~iG  
accident insurance 意外保险 >$tU @mq  
Accident Insurance Association of Hong Kong 香港意外保险公会 HC=ZcK'W  
accident insurance scheme 意外保险计划 !?>QN'p.b  
accident year basis 意外年度基准 vV xw*\`<6  
accommodation 通融；贷款 74ho=  
accommodation bill 通融票据；空头票据 Q}G2f4  
accommodation party 汇票代发人 }hsNsQ  
account balance 帐户余额；帐户结余 DZ @B9<Zz{  
account book 帐簿 dk^jv +  
account collected in advance 预收款项 et/:vLl13  
account current book 往来帐簿 <(@Z#%O9)  
account of after-acquired property 事后取得的财产报告 i\_LLXc  
account of defaulter 拖欠帐目 suzK)rJ9i  
account payable 应付帐款 kia[d984w  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 gD51N()s,  
account receivable 应收帐款 R[14scV  
account receivable report 应收帐款报表 P z~jW):E  
account statement 结单；帐单；会计财务报表 #I
Z.px  
account title 帐户名称；会计科目 064k;|>D  
accountant's report 会计师报告 oNIYO*[  
Accountant's Report Rules 会计师报告规则 < =~=IZ)  
accounting and auditing procedure 会计与审计程序；会计与核数程序 F3qCtx*N  
Accounting Arrangements 《会计安排》 /* qx5$~  
accounting basis 会计基础 H[nco#  
accounting by Official Receiver 破产管理署署长呈交的帐目 tkH]_cH'w  
Accounting Circular 《会计通告》 g^Hf^%3xP  
accounting class 会计类别 qTK(sW  
accounting date 记帐日期；会计结算日期 UWnF2,<s;  
accounting for money 款项核算 /7])]vZ_  
Accounting Officer 会计主任 Ka6u*:/  
accounting period 会计报告期；会计期 L}CU"  
accounting policy 会计政策；会计方针 8{=|<  
accounting practice 会计惯例 OPzudO  
accounting principle 会计准则 Q=8YAiCu  
accounting record 会计记录 bf@g*~h@  
accounting report 会计报告 78{9@\e"0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 f=k#o2  
Accounting Society of China 中国会计学会 n?nzm "g  
accounting statement 会计报表 v$0|\)E)  
accounting system 会计制度；会计系统 .8Bu%Sf  
accounting transaction 会计事项；帐务交易 9tU"+  
accounting treatment 会计处理 O Bcz'f~  
accounting year 会计年度 ]E-3/r$_cO  
accretion 增值；添加 1I`F?MT  
accrual 应计项目；应累算数目 _?:jZ1wZ  
accrual basis 应计制；权责发生制 A yr,  
accrual basis accounting 应计制会计；权责发生制会计 p3Qls*  
accrue 应累算；应计 z bYv}q  
accrued benefit 应累算利益 'iF%mnJ  
accrued charges 应计费用 f]#\&"  
accrued cumulative preference share dividend 应累算的累积优先股股息 ?)J/uU2w  
accrued expenses 应累算费用 D{s87h  
accrued interest payable 应付利息；应计未付利息 i%!<6K6UT  
accrued interest receivable 应收利息；应计未收利息 $K!Jm7O\  
accrued right 累算权益 -yB}(69  
accruing profit 应累算的利润 xhbN=L  
accumulated fiscal reserve 累积财政储备 y%ij)vQY  
accumulated profit 累积利润；滚存溢利 jhf# gdz%  
accumulated reserve 累积储备 L /:^;j`c  
accumulation of surplus income 累积收益盈余 \#(1IC`as  
acquired assets 既得资产 SGSyO0O  
acquisition 收购；购置；取得 YTFU#F  
acquisition cost 购置成本 26g]_Igq  
acquisition expenses 购置费用 w$/lq~zU  
acquisition of 100% interest 收购全部股权 h$kz3r;b,"  
acquisition of control 取得控制权 r&m49N,d  
acquisition of fixed assets 购置固定资产 o S=!6h  
acquisition of shell “买壳” pJvPEKN  
acquisition price 收购价 o_`6oC"s  
act of God 天灾 Nd]F 33|X  
acting partner 执事合伙人 '=vZAV`  
active market 买卖活跃的市场；交投畅旺的市场；旺市 @]%eL  
active partner 积极参与的合伙人 triU^uvh
 
active trading 交投活跃 {Y@shf;  
actual circulation 实际流通 ~9 .=t'  
actual cost 实际成本 7tXy3-~biz  
actual expenditure 实际开支；实际支出 jQ;/=9  
actual income 实际入息；实际收入；实际收益 -'g>i  
actual market 现货市场 &muBSQ-  
actual price 现货价；实际价格 ':fp|m)M  
actual profit 实际利润 3nG.ah  
actual quotation 实盘；实际价位；实际报价 t*9 g
usmG  
actual year basis 按实际年度计算 I)V=$r{  
actuals 实货 $/s"It  
actuarial investigation 精算调查 2L1y4nnbwo  
actuarial principle 精算原则 CyR`&u  
actuarial report 精算师报告 nf^?X`g  
Actuarial Society of Hong Kong 香港精算学会 S?d<P
 
actuarial valuation 精算师估值 /^AH/,p  
actuary 精算师 =4MTb_  
ad referendum agreement 暂定协议；有待覆核的协定 ]CF-#q}'  
ad valorem duty 从价税；按值征税 ppRmC,0f^  
ad valorem duty system 从价税制 :c~SH/qS  
ad valorem fee 从价费 TL2E|@k1]  
ad valorem tariff 从价关税 @>Yd6C  
additional allowance 额外免税额 y62f{ks_/  
additional amount for unexpired risk 未过期风险的额外款额 sJ|pR=g)!  
additional assessable profit 补加应评税利润 n!4\w>h  
additional assessment 补加评税 yf9"Rc~+  
additional commitment 额外承担 ^T!Zz"/:  
additional commitment vote 额外承担拨款 h
40;Q<D  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ##6\~!P  
additional dependent parent allowance 供养父母额外免税额 .p! DVQ"a  
additional provision 额外拨款 P !i_
?M  
additional stamp duty 附加印花税 ;Y\LsmZ;F  
additional tax 补加税罚款；补加税款 "G [Nb:,CR  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @w8}]S  
adjudged bankrupt 被裁定破产 A:< %>  
adjudicated bankrupt 裁定破产人 kScZP8yw  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 -n.m "O3  
adjudication of bankruptcy 裁定破产；宣告破产 yuZLsH  
adjudication of insolvency 裁定无力偿还债务 8In\Jo$|q>  
adjusted actual 经调整的实数；调整后的实数 i"}z9Ae~.  
adjusted current assets 经调整的流动资产；调整后的流动资产 n7fhc*}:`  
adjusted figure 经调整的数字；调整后的数额 uK@d?u!`  
adjusted liabilities 经调整的负债；调整后的负债 Ob/)f)!!  
adjusted loss 经调整的亏损；调整后的亏损 y017 B<Ou  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 %`C*8fc&  
adjusted profit 经调整的利润；调整后的利润 E`oA(x7l  
adjusted surplus 经调整的盈余额；调整后的盈余额 -`I|=lBz{H  
adjusted value 经调整的价值；调整后的价值 Cw+boB_tip  
adjustment 调整；修订；理算〔保险〕 RG{T\9]n  
adjustment centre 调剂中心 rP4T;Clout  
adjustment lag 调整过程的时间差距；调整时差 @4*:qj?  
adjustment mechanism 调整机制 U`qkeNd  
adjustment of loss 亏损调整 Mpojabsh  
adjustment process 调整过程；调整程序 D{N8q^Cs9  
adjustment range 调整幅度 GK}
52,NM  
administered exchange rate 受管制汇率 ~{I.qv)>M~  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Ncz
4LKzt  
administration expenses 行政费用 #@B"E2F  
administration fee 手续费；行政费 \:4*h  
administration in bankruptcy 破产管理 ^[7Mp  
administration order 遗产管理令 :')[pO_FW*  
administrator 管理人；遗产管理人 p-}X=O$  
administrator of the estate 遗产管理人 gS'{JZu2  
admission of debt 债项承认书 9,'m,2%W  
admission of proof 接纳债权证明 Qb^G1#r@C  
advance 放贷款项；垫付款项；预支款项；预付款项 $Aw@xC^!  
advance account 暂支帐目；预付款帐户 D`JBK?~  
advance compensation 预付补偿金 K5qCPt`'  
advance from shareholder 股东垫款 MM@,J<  
advance pending reimbursement 预支以待日后付还 }n==^2  
advanced economy 先进经济体系 wtek5C^  
advancement 预付；预付财产 \Osu1]Jn>  
advances warrant 垫款令 ==[=Da~  
advancing 贷出 ZRxOXt&;  
adverse balance 逆差 =sYILe[  
adverse exchange 逆汇 U*[E+Uq}:N  
advertisement addressed to shareholders 在报章刊登的致股东通告 l1 Kv`v\  
advice for collection 托收通知书 >}V?GK36  
advice of drawing 提款通知书；汇票通知书 tVRN3fJH  
advice of payment 付款通知 `3F#k[IR  
Advisory Committee [Securities and Futures Commission] BX?DI-o^h  
谘询委员会〔证券及期货事务监察委员会〕 _iJ~O1qx,w  
Advisory Committee on Diversification 经济多元化谘询委员会 45c?0tj  
affidavit 誓章；遗产申报誓章 Y6v{eWtSn  
affidavit of no receipt 述明无收款的誓章 3^UdB9j;  
affiliate 联号；联营公司；附属公司 r
Rq60A
  
affiliated company 附属公司；联号；联营公司 P$obID  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 U=G49~E  
affordability 负担能力 ]j3>=Jb;  
African Development Bank [AfDB] 非洲开发银行 13s/m&  
after-acquired property 事后取得的财产 yiZtG#6K{  
after-hours dealing 市后交易 0)WAQt\/  
after-tax profit 税后盈利；税后利润；税后溢利 _= v4Iz0  
agency agreement 代理协议 2$Mnwxfk  
agency expenses 代理机构的开支
.gJ2P?  
agency fee 代理费 mw 28E\U  
Agency Law 《代理法》 Wi&v?nm  
agent 代理人；承销人 XR+ SjCA  
agent of company 公司代理人 0VNLhM(LM  
agent's fee 代理人费；经纪费 >s^$-  
aggregate 总计；总数；总体数字 l53i {o  
aggregate amount 总款额；总额 >_?i)%+)  
aggregate assets and liabilities 总体资产与负债 TwkT|Piw S  
aggregate at constant price 按固定价格计算的总体数字 4`,(*igEv  
aggregate demand 总需求 R
ml'{S  
aggregate gross position 总持仓量 U>PZ3  
aggregate limit 总限额 kG>jb!e@(  
aggregate of salaries tax 合计薪俸税 ;MS.ag#  
aggregate performance 总体表现；总体业绩 a#j,0FKv  
aggregate supply 总体供应 IIR+qJ__|  
aggregate surplus 总盈余 +Y7M7  
aggregate total 整体总额 #|b*l/t8  
aggregate value 总值；合计价值 wm`<+K  
aggregated basis 合计基准 t*(bF[?  
aggregated net chargeable income 合计应课税入息实额 x4^nT=?6_  
aggregation 合并计算；合计；总和 9[.HWe,  
aggregation of incomes of husband and wife 夫妇入息合并计算 { ptdOrN  
aggregation of property 财产的总和 1b9S";ct0  
agio 差价；贴水 ^+m`mcsE  
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》 cZh0\DyU  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .C^P6S2oJ  
《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》 huC{SzXM  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment +Ryj82;59z  
《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》 aN0[6+KP;  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment $f =`fPo  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 zq};{~u(  
agreement for a settlement 授产协议 cLZ D\1Mt  
agreement for assignment 转让协议 P=n_wE  
agreement for sale 售卖协议；买卖协议 Yqs=jTq`{  
agreement for sale and purchase 买卖协议 ETHcZ  
agreement for the payment of interest 支付利息协议 z&%i
"IY  
agreement for the repayment of money 还款协议 m# {'9 |  
agreement of reinsurance 再保险协议 xOTvrX  
Agricultural Bank of China 中国农业银行 r{R-X3s
 
air passenger departure tax 飞机乘客离境税 P~\rP6 ;  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Sb`[+i'`  
airport tax 机场税 X"{%,]sb G  
alcohol duty 酒精税 64/ZfXD  
alienation 让与；让渡；转让 *O_fw 0jV  
alimony 生活费；赡养费 *$eH3nn6g  
All Ordinaries Index [AOI] 所有普通股指数 O)dnr8*  
all risks 全险；综合险 6eSo.@*l  
All Sales Record for Stock Market 《股票市场成交报告》 CQWXLQED>  
Allied Capital Resources Limited 新联财务有限公司 DsHF9Mn  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 -$Fj-pO\  
allocation letter 拨款信件 J8:s=#5  
allocation of fund 分配款项；预留款项 C7%R2>}?f  
allocation of profit 利润分配；溢利分配 HgQjw!  
allocation warrant 拨款令 !eyLh&]5  
allotment 分配；配股 GY$Rkg6d  
allotment notice 股份配售通知；配股通知 FSEf0@O:  
allotment of shares 股份分配 W>pe-  
allowable 可获宽免；免税的 vvxxwZa=O  
allowable business loss 可扣除的营业亏损 Nn05me"X  
allowable expenses 可扣税的支出 ^EUR#~b5iy  
allowance 免税额；津贴；备抵；准备金 MLdwf}[  
allowance for debts 债项的免税额 2b$>1O&2  
allowance for depreciation by wear and tear 耗损折旧免税额 V8n {k'  
allowance for funeral expenses 殡殓费的免税额 Nh!`"B2B  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 X?_rD'3  
allowance for repairs and outgoings 修葺及支出方面的免税额 [\ao#f0WR  
allowance to debtor 给债务人的津贴 \ja6g  
alteration of capital 资本更改 ..`c# O&  
alternate trustee 候补受托人 .\XRkr'-  
amalgamation 合并 ]K(a32VCH  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,j%\3g`  
ambit of charges 征税范围；收费范围 lM\dK)p21O  
amended valuation 经修订的估值 WESD^FK  
American Commodities Exchange 美国商品交易所 bsQ'kBD  
American Express Bank Limited 美国运通银行 J||g(+H>  
American Stock Exchange 美国证券交易所 HJl?@&l/  
amortization 摊销 bbC@  
amount due from banks 存放银行同业的款项 |xB`cSu(  
amount due from banks abroad 存放海外银行同业的款项 zb0NqIN:  
amount due from holding companies 控股公司欠款 u2#q7}  
amount due from local banks 存放本港银行同业的款项 nd'D0<%  
amount due to banks 银行同业的存款 M1Q&)am  
amount due to banks abroad 海外银行同业的存款 ]ae(t`\l^  
amount due to holding companies 控股公司存款 N?@^BZ  
amount due to local banks 本港银行同业的存款 t1Ts!Q2  
amount due to outport banks 外埠银行同业的存款 d'_q9uf'  
amount for note issue 发行纸币的款额 l+Wux$6U  
amount of bond 担保契据的款额
$J6 .0O  
amount of consideration 代价款额 (:b
f m  
amount of contribution 供款数额 0fqcPi  
amount of indebtedness 负债款额 q'jOI_b  
amount of principal of the loan 贷款本金额 ei= 4u'  
amount of rates chargeable 应征差饷数额 ]t0o%w  
amount of share capital 股本额 5Dkb/Iagi  
amount of sums assured 承保款额 s@L ;3WdO  
amount of variation 变动幅度 N]W*ei  
amount of vote 拨款数额 Nn_fhc>  
amount payable 应付款额 WDw<kX6p  
amount receivable 应收款额 2? E;(]dQ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1|sem(t  
analysis 分析 n{QyqI  
ancillary risk 附属风险 MXSD8]
je  
annual account 周年帐目；周年帐目报表；年度决算；年结 g(&cq  
annual accounting date 年结日期 H>+/k-n-  
annual allowance 每年免税额；年积金；年度津贴；年津 :a*>PMTn  
annual balance 年度余额 vC,FE )'  
annual disposable income 每年可动用收入  9tpyrGv  
annual estimates 周年预算 ika*w  
annual fee 年费 F+*E}QpM  
annual general meeting 周年大会 6[t<g=  
annual growth rate 年增率；每年增长率 ~ikp'5  
annual long-term supplement 长期个案每年补助金 +`F(wk["m  
annual pensionable emolument 可供计算退休金的年薪 K\-N'M!Z  
annual report 年报
hlVC+%8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 b()8l'x_|K  
annual return 周年报表；周年申报表；每年报税表格 wiI@DJ>E  
Annual Return Rules 《周年报表规则》 f,ro1Nke  
annual review of consumer prices 每年消费物价回顾 VESvCei  
annual roll-forward basis 逐年延展方式 9':Ipf&x  
annual salary 年薪 G!F
dTvx$  
annual statement 年度报表；年度决算表 n~l
B
}  
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 _h1bVd-  
annuitant 年金受益人 9'(_*KSH  
annuity 年金 }d5]N  
annuity contract 年金合约 0eO!,/  
annuity on human life 人寿年金 x)?V{YAL  
antecedent debt 先前的债项 n~0wq(8M  
ante-dated cheque 倒填日期支票 />xEpR3_A  
anticipated expenditure 预期开支 !hHe`  
anticipated net profit 预期纯利 ^6Aa^|  
anticipated revenue 预期收入 8g=O0Gb  
anti-inflation measure 反通货膨胀措施 $@VJ@JAe  
anti-inflationary stance 反通货膨胀立场 i7dDklj4  
apparent deficit 表面赤字 ,.Ofv):=  
apparent financial solvency 表面偿债能力 4b}p[9k  
apparent partner 表面合伙人 xiW}P% bf  
application for personal assessment 个人入息课税申请书 GIlaJ!/  
application of fund 资金应用 z"6o|]9I  
application to release as liquidator and to destruct the books of accounts and documents z_(l]Ern}  
申请免除清盘人职务及毁灭帐簿与文件 HP*)^`6X  
appointed actuary 委任精算师 w(HVC  
appointed auditor 委任核数师；委任审计师 4s m [y8  
appointed trustee 委任的受托人 i<S
\x  
appointer 委任人 -(57C*#ap  
apportioned pro rata 按比例分摊 %>K(IRpMW  
apportionment 分配；分摊 Rc)]A&J  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 UW":&`i  
apportionment formula 分摊方程式 H'S~GP4D  
apportionment of estate duty 遗产税的分摊 MO~T_6  
appraisal 估价；评估 ywm"{ U?8  
appreciable growth 可观增长 7UBW3{d/u5  
appreciable impact 显着影响 5{-Hg[+9  
appreciable increase 可观增长 M0m%S:2  
appreciation 增值；升值 A]"6/Lr9P  
appreciation against other currencies 相对其他货币升值 *effDNE!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yMW3mx301j  
appreciation tax 增值税 _U*R_2aV  
appropriation 拨款；拨用；拨付 O4-#)#-)S~  
appropriation account 拨款帐目 xpa+R^D5G  
Appropriation Bill 拨款法案 q!&:y7O8  
appropriation-in-aid system 补助拨款办法 N_D=j6B  
approved assets 核准资产 j&DlI_  
approved basket stock 认可一篮子证券 kXV  
approved budget 核准预算 jYU0zGpj  
approved charitable donation 认可慈善捐款 Fz8& Jn!  
approved charitable institution 认可慈善机构 WA}'[h   
approved currency 核准货币；认可货币 %w_MRC  
approved estimates 核准预算 !T`g\za/  
approved estimates of expenditure 核准开支预算 =0e>'Iw2  
approved overseas insurer 核准海外保险人 AYNz {9  
approved overseas trust company 核准海外信托公司 <!dZ=9^^1  
approved pooled investment fund 核准汇集投资基金 Tx?s?DwC  
approved provident fund scheme 认可公积金计划 pe[huYE  
approved provision 核准拨款 {{A=^rr%C  
approved redeemable share 核准可赎回股份 ++2a xRl  
approved regional stock 认可地区性证券 pz2E+o  
approved retirement scheme 认可退休金计划 wB8548C}-  
approved subordinated loan 核准附属贷款 =YYqgNz+\w  
arbitrage 套戥；套汇；套利 2s2KI=6  
arbitrageur 套戥者；套汇者 :SF
f}  
arbitrary amount 临时款项 #d8]cm=  
arrangement 措施；安排；协定 34k(:]56|  
arrears 欠款 :qXREF@h  
arrears of pay 欠付薪酬 /_<_X 7  
arrears of revenue 逾期未收税款；逾期未收的帐项 "% \y$  
articles of association 组织章程；组织细则；组织章程细则 j.Y!E<e4]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =[4C[s  
ascertainment of profit 确定利润 z@[n?t!7k  
"Asia Clear" “亚洲结算系统” *mWS+xcU(L  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 !OV+2suu1  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 fpNq  
Asian Development Fund [ADF] 亚洲发展基金 2wU,k(F_  
Asian dollar bond 亚洲美元债券 S@\&^1;4Hv  
Asian dollar market 亚洲美元市场 un6W|
{4]  
Asian dollar rate 亚洲美元利率 4xx?x/q  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 6wiuNGZb  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 M9V,;*  
asked price 沽盘；喊价；索价；卖方报价 3rh t5n2-  
assessable income 应评税入息 ,vi6<C\  
assessable loss 应评税亏损 W[!bF'-10  
assessable profit 应评税利润 }2y"F@{T  
assessable value 应评税值 a6T!)g  
assessed profit 估定利润 ;XY#Jl>tg  
assessed value 经评估价值 Wi)N/^;n  
assessment 评税；评定；估价；评税单 !H^R_GC  
assessment number 评税编号；估价编号 sN
[q.M?  
assessment of additional tax 补加税评税 #I yM`YB0  
assessment of performance 业绩评估；实绩评价 f$nZogaQ  
Assessor 评税主任 ku v<  
asset price bubbles 资产价格泡沫 H_JT"~_2  
asset-backed securities 具资产保证的证券 }LBrk0]  
assets accretion 资产增值 UL8"{-`_\  
assets and liabilities 资产与负债 ue *mTMN  
assets betterment statement 资产递增表；资产改进表 qB3&F pgW  
assets lending 实物放款；有抵押贷款 ({rescQB  
assets of the company passing on the death 死者去世时转移的公司资产 TAM`i3{D  
assets pledged as security for liabilities 用作负债抵押的资产 r-BqIoVT  
assets portfolio 资产投资组合 aj+I+r"~  
assets price 资产价格 >48)@sS  
assets quality 资产质素 x@@k_'~t%  
assets realization 资产变现 e]jzFm~  
assets refinancing arrangement 资产再集资安排 BGB.SN#q+  
assets securitization 资产证券化 9&c *%mm  
assets situated outside Hong Kong 在香港以外地方的资产 P>6wr\9i[  
assets stripping 削减资产；拆卖资产 >m9ge`!9  
assets value 资产值 6mrfkYK  
assignee 承让人 ?IG+U TI  
assignment 转让；转让书；转让契 4pu>f.  
assignment of interest 权益转让 0w^awT<$6  
assignment of letters patent and trade mark 专利证书及商标转让 {-c[w&q
 
assignment of property 物业转让；物业转让书 .Wyx#9  
assignment right 转让权 wCr+/"t  
assignor 转让人 ~i@Z4tj7  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 (P:.@P~  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Jxb+NPUB  
associate member 附属会员 ~f2-%~  
associated body corporate 相联法人团体 YsjTC$Tx,  
associated company 相联公司；联属公司 !P:~oo=  
associated corporation 相联法团 nG5:H.)  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Se5jxV  
公认会计师公会〔英国〕 LTY(6we-  
Association of Futures Exchange Brokers 香港期货经纪协会 S1$&
 
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 V,9UOC,Gn  
association of underwriters 承保人组织 BI)$aR  
assumption of control 接管 ErMA$UkJ  
assurance 担保；保险；转易；转易书 rUF= uO(  
assurance of interest 权益的转易 _
{gRCR)  
at 19XX price 按一九ＸＸ年价格计算
[=xO>  
at a discount 按赔价计算；按贴水价格计算；打折扣 Y1FP |  
at a premium 按溢价计算；按升水价格计算 7+p=4i^@Zs  
at call 通知付款；按通知 h "r)z6Q/  
at constant market price 按固定市价计算 wv
Saq+N  
at constant price 按固定价格计算 c/}bx52>u  
at cost 按成本计算 *}i.,4+y   
at current market price 按当时市价计算；按现时市价计算  F_%&,"$  
at current price 按当时价格计算；按现时价格计算 cbA90 8@s  
at factor cost 按要素成本计算；按生产要素成本计算 8-R; &  
at money-of-the-day price 按付款当日价格计算 zTt6L6:u  
at or better 按指定或较佳价位〔买卖指令〕 z+@Jx~<i  
at par 按面值计算；平价 ~|)'vK8W  
at sight 见票即付 93N:?B9  
at the close 按收市盘 szb],)|18  
at the opening 按开市盘 B1gBvss  
attestation 见证；见证条款 RIl+QA  
at-the-money option 平价期权 A0Hsd  
attorney 受权人；受托代表人 C}GOwvAL>  
attornment 新拥有人承认书 H]W59-{a  
attributable profit 可归属利润 ('p~h-9Vi  
attributable share value 可归属股份价值 ,NaNih1  
Auckland Stock Exchange 奥克兰证券交易所  bR5+({yH  
auction 拍卖 D7x"P-ie  
auctioneer 拍卖商 HTCn=MZm ?  
audit 审计；核数 >'lte&  
Audit Commission 审计署 V`"A|Y  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 3+jqf@fO  
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〕 9a9{OJa6M  
audit review 帐目审查 UYb:q  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 y|%rW  
audited account 审计帐目；经审计的帐目 MY}B)`yx=  
audited annual account 经审计的周年帐目 Ey;uaqt  
audited balance sheet 经审计的资产负债表 7l3sd5  
auditor 核数师；核数主任；审计师 n P4DHb&5  
auditor's certificate 核数师证明书；审计师证明书 dAcy;-[[P  
auditor's report 核数师报告；审计师报告 pTJJ.#$CEF  
Aussie bond 澳元债券 h{cJ S9e}  
austerity budget 紧缩预算 toCT5E_0=  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 *<_8]C0>  
Australia All Ordinaries Index 澳洲所有普通股票指数 VS\~t  
Australian Dollar [AUD] 澳元 qMe$Qr8  
Australian Options Market 澳大利亚期权市场 9rmOf Jo:  
Australian Securities Commission 澳洲证券事务监察委员会 oUBn:Ir@  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 $/Q*@4t  
Australian Stock Exchange 澳大利亚证券交易所 7.l[tKh  
Austrian Schilling [ATS] 奥地利先令 g k[8'  
authentication 认证；鉴证 LN?W~^gsR  
authority to purchase 委托购买证；委购书 TM|ycS'  
authorization 认可；核准；授权；授权书 u>.qhtm[  
authorization by direction 指示授权 qG%'Lt  
authorization by instruction 指令授权 x;Jy-hMNl  
authorization by warrant 令状授权 xV4 #_1(  
authorization of unit trust 单位信托的认可 dw!cDfT+  
authorized agent 指定代理人 _0<EbJ8Z  
authorized capital 法定资本 /K9Tn  
authorized clerk 出市员 /-l7GswF  
authorized dealer 认可交易商 -P<e-V%<  
authorized financial institution 认可财务机构 ]I#yS=;  
authorized fund 认可基金 KZw"?%H[  
authorized fund house 获授权的基金公司；认可基金公司
f6ad@2  
authorized institution 认可机构
y-93 >Y  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 n LZ  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 {? jr  
authorized insurer 获授权保险人；获认可承保人 O&?i8XsB  
authorized investment 特准投资项目 O#E]a<N`  
authorized person 获授权人 /K"koV;  
authorized representative 获授权代表 4cni_m]  
authorized share capital 法定股本 8`*Wl;9u  
automated quotation system 自动报价系统 [g:ZIl4p\P  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] q]Cm
af(  
自动交易系统〔香港期货交易所有限公司〕 Bp`?inKBOd  
automatic adjustment mechanism 自动调整机制  c6;tbL  
automatic adjustment system 自动调整系统 Ii/#cdgF  
Automatic Clearing House 自动票据交换所 ,tZWPF-  
automatic exchange rates accumulation system 自动化汇率累集系统 1#9Q1@'OS  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 MGd 7Ont  
automatic teller machine [ATM] 自动柜员机 spV/+jy{  
autopay 自动转帐 .R` {.~_{!  
available assets 可用资产 #AzZ4<;7  
available fiscal reserve 现存财政储备 2#:h.8
  
available profit 可用利润 "3A.x1uQ  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 DDT)l+:XP  
average 平均；平均数；海损 D0D0=s  
average basic salary 平均基本薪金 %11&8Fp1s  
average consumer expenditure 平均消费开支；一般消费开支 MkG3TODfHB  
average cost 平均成本 X9#;quco@  
average cost of land production 增辟土地平均成本 1O0o18'  
average daily turnover 平均每日成交额 r(IQ)\GR  
average daily wage rate 平均每日工资率 ^|?/ y=  
average expenditure pattern 平均开支模式 Q&;dXE h  
average growth rate 平均增长率 POQRq%w  
average net fixed assets 固定资产平均净值 wvum7K{tI  
average of relatives 相对价格平均数 c@%:aiEl  
average price 平均价格 F{a--  
average propensity to consume 平均消费倾向；一般消费倾向 y8uB>z+#+;  
average propensity to save 平均储蓄倾向；一般储蓄倾向 t/\J  
average rate 平均率 i:wTPR  
average revenue 平均收入；平均收益 NZSP*#!B  
average stock 平均库存；平均存货 t8,s]I&  
average yearly rent 平均年租 jiMI&cl  
avoidance of double taxation 避免双重课税 & Me%ZM0  
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 Iq`:h&'!L  
q[#2`  
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