一些有用的会计术语(也不知道发的地方对不对)A

A: dzap
]RpB  
A share Ａ股；甲类股份 QUO
?q+  
abatement of tax 减税；减扣免税额 epePx0N%x$  
ABN AMRO Bank N.V. 荷兰银行 36z{TWF  
above-the-line expenditure 线上项目支出；经常预算支出 Sx7xb]3XI"  
above-the-line receipt 线上项目收入；经常预算收入 NH!!.Z"  
ABSA Asia Limited 南非联合亚洲有限公司 W@LR!EW)  
absolute change 绝对数值变更 \wP$"Z}j  
absolute expenditure 实际开支 B;$5*3D+  
absolute guideline figure 绝对准则数字 \qPrY.-  
absolute interest 绝对权益 \(s";@  
absolute order of discharge 绝对破产解除令 0Oq1ay^
  
absolute profit margin 绝对利润幅度 mNzZ/*n:  
absolute value 实值；绝对值 e78}  
absolutely vested interest 绝对既得权益 6I<`N  
absorbed cost 已吸收成本；已分摊成本 nfEk,(:  
absorption 吸收；分摊；合并 xae
7#d0  
absorption rate 吸收率；摊配率；分摊率 T/nRc_I+^B  
ACB Finance Limited 亚洲商业财务有限公司 6{ Eh={:b  
acceptable form of reciprocity 合理的互惠条件 9lwg`UWl,  
acceptable rate 适当利率；适当汇率 mD:!"h/
 
acceptance agreement 承兑协议 
'>8N'*  
acceptance for honour 参加承兑 4D5)<3N=d'  
acceptor 承兑人；接受人；受票人 Y-9F*8<  
acceptor for honour 参加承兑人 [Pl$=[+  
accident insurance 意外保险 -rBj-4|"  
Accident Insurance Association of Hong Kong 香港意外保险公会 c_i;'  
accident insurance scheme 意外保险计划 _`_$UMK;  
accident year basis 意外年度基准 \ U_DTI  
accommodation 通融；贷款 _{8boDX#  
accommodation bill 通融票据；空头票据 01b0;|  
accommodation party 汇票代发人 \hVFK6  
account balance 帐户余额；帐户结余 9hQ{r 2  
account book 帐簿 -vQ
`}e1  
account collected in advance 预收款项 s5 BV8 M  
account current book 往来帐簿 ~PH
G5?X  
account of after-acquired property 事后取得的财产报告 }0o0"J-$  
account of defaulter 拖欠帐目 NoT oLt\  
account payable 应付帐款 lH8?IkK,g  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 'DPSM?]fA  
account receivable 应收帐款 F~6[DqF\|  
account receivable report 应收帐款报表 C\Rd]P8\  
account statement 结单；帐单；会计财务报表 idQr^{  
account title 帐户名称；会计科目 OmW|\d PU  
accountant's report 会计师报告 u&:jQ:[  
Accountant's Report Rules 会计师报告规则 c|XnPqo;f  
accounting and auditing procedure 会计与审计程序；会计与核数程序 E6uIp^E  
Accounting Arrangements 《会计安排》 BRT2=}A  
accounting basis 会计基础 (plOV
)  
accounting by Official Receiver 破产管理署署长呈交的帐目 V3S`8VI  
Accounting Circular 《会计通告》 DuaOi1Gw  
accounting class 会计类别 ,k4 (b  
accounting date 记帐日期；会计结算日期 J5-^@JYK  
accounting for money 款项核算 Mh\c+1MFs  
Accounting Officer 会计主任 2zAS \Y  
accounting period 会计报告期；会计期 lEJTd3dMi  
accounting policy 会计政策；会计方针 ! d(,t[cV  
accounting practice 会计惯例 3z#16*  
accounting principle 会计准则 _~r>C  
accounting record 会计记录 "&~Um U4CN  
accounting report 会计报告 b@k3y9&  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 wcO_;1_ H  
Accounting Society of China 中国会计学会 6N^FJCs  
accounting statement 会计报表 &7cy9Z~m  
accounting system 会计制度；会计系统 z]pH'c39
 
accounting transaction 会计事项；帐务交易
#F kdcY  
accounting treatment 会计处理 y}8j_r  
accounting year 会计年度 JL1Whf  
accretion 增值；添加 IcN|e4t^J+  
accrual 应计项目；应累算数目 2gi`^%#k]  
accrual basis 应计制；权责发生制 .Q7z<Q  
accrual basis accounting 应计制会计；权责发生制会计 oVs&r?\Z  
accrue 应累算；应计 `R\0g\  
accrued benefit 应累算利益 :?zOLw?(  
accrued charges 应计费用 3j6$!89'  
accrued cumulative preference share dividend 应累算的累积优先股股息 z;LntQZp-  
accrued expenses 应累算费用 /h;X1Htx}  
accrued interest payable 应付利息；应计未付利息 ?6|EAKJ`lK  
accrued interest receivable 应收利息；应计未收利息 SI\zW[IL  
accrued right 累算权益 9 HuE'(wQ  
accruing profit 应累算的利润 9tJiIr8i  
accumulated fiscal reserve 累积财政储备 9ItsK  
accumulated profit 累积利润；滚存溢利 3;&N3:,X  
accumulated reserve 累积储备 k&^fIz  
accumulation of surplus income 累积收益盈余 crUXpD  
acquired assets 既得资产 VHy$\5oYg  
acquisition 收购；购置；取得 Ma$b(4dB  
acquisition cost 购置成本 {ES3nCL(8  
acquisition expenses 购置费用 N:0mjHG  
acquisition of 100% interest 收购全部股权 IP-mo!Y.  
acquisition of control 取得控制权 i;cqK&P;]  
acquisition of fixed assets 购置固定资产 *v6'I-#  
acquisition of shell “买壳” z}Q54,9m  
acquisition price 收购价 H}d&>!\}F  
act of God 天灾 6+>q1,<  
acting partner 执事合伙人 Gk<h_1WW
K  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >zhbOkR9c  
active partner 积极参与的合伙人 ke/QFN-`  
active trading 交投活跃 9G&l{7=  
actual circulation 实际流通 <)&;9C  
actual cost 实际成本 <~]s+"oVc  
actual expenditure 实际开支；实际支出 3]T2Zp&;  
actual income 实际入息；实际收入；实际收益 m}k rG  
actual market 现货市场 Rh%x5RFFc  
actual price 现货价；实际价格 *@dqAr%  
actual profit 实际利润 t>^A
n:xT  
actual quotation 实盘；实际价位；实际报价 I-^Y$6-  
actual year basis 按实际年度计算 RszqDm  
actuals 实货 SNcaIzbr  
actuarial investigation 精算调查 B?k75G  
actuarial principle 精算原则 \ ^_3Yw  
actuarial report 精算师报告 kZeb^Q+,
 
Actuarial Society of Hong Kong 香港精算学会 v~j21`  
actuarial valuation 精算师估值 |]V0sgpoZ  
actuary 精算师 z.FO6y6L  
ad referendum agreement 暂定协议；有待覆核的协定 Vg0Rc t  
ad valorem duty 从价税；按值征税 MSu_*&j9T  
ad valorem duty system 从价税制 R{/nlS5  
ad valorem fee 从价费 |#"<{RS+w  
ad valorem tariff 从价关税 &R25J$  
additional allowance 额外免税额 (2X`imJ  
additional amount for unexpired risk 未过期风险的额外款额 tONx
V`  
additional assessable profit 补加应评税利润 -(dc1?COi  
additional assessment 补加评税 &GX pRo  
additional commitment 额外承担 ^+I{*0{/[  
additional commitment vote 额外承担拨款 /S%{`F=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 C"K(-/  
additional dependent parent allowance 供养父母额外免税额 H_Vf_p?  
additional provision 额外拨款 +as(m  
additional stamp duty 附加印花税
HqOzArp3  
additional tax 补加税罚款；补加税款 {qK>A?
9  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 )D Y?Y-n  
adjudged bankrupt 被裁定破产 %kUIIHV}  
adjudicated bankrupt 裁定破产人 }k$2r3  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |?g k%g  
adjudication of bankruptcy 裁定破产；宣告破产 (wkeo{lx  
adjudication of insolvency 裁定无力偿还债务 K^>+"  
adjusted actual 经调整的实数；调整后的实数 |-bAzt  
adjusted current assets 经调整的流动资产；调整后的流动资产 <a; <|Fm.  
adjusted figure 经调整的数字；调整后的数额 h",kA(+P  
adjusted liabilities 经调整的负债；调整后的负债 =5is
T  
adjusted loss 经调整的亏损；调整后的亏损 3x=T&X+  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 !gu# #MrJ9  
adjusted profit 经调整的利润；调整后的利润 Pi`}-GUe,  
adjusted surplus 经调整的盈余额；调整后的盈余额 +9M#-:qB  
adjusted value 经调整的价值；调整后的价值 En
yx+]9  
adjustment 调整；修订；理算〔保险〕 )V7bi^r  
adjustment centre 调剂中心 ~0eJ6i  
adjustment lag 调整过程的时间差距；调整时差 r1f##  
adjustment mechanism 调整机制 (X;D.
s  
adjustment of loss 亏损调整 s:CsUl|  
adjustment process 调整过程；调整程序 MqRpG5 .  
adjustment range 调整幅度 p{gJVP#l'Z  
administered exchange rate 受管制汇率 U*b1yxt  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 "6o}g.  
administration expenses 行政费用 U,\3 !D0jt  
administration fee 手续费；行政费 [5yLg  
administration in bankruptcy 破产管理 w,n&K6<  
administration order 遗产管理令 edD19A  
administrator 管理人；遗产管理人 eh`n?C  
administrator of the estate 遗产管理人 ,ir(~g+{g  
admission of debt 债项承认书 B*W)e$  
admission of proof 接纳债权证明 k"7l\;N  
advance 放贷款项；垫付款项；预支款项；预付款项 J4EQhuQ  
advance account 暂支帐目；预付款帐户 Bu$Z+o  
advance compensation 预付补偿金 S}WQ~e  
advance from shareholder 股东垫款 {oOzXc
6o  
advance pending reimbursement 预支以待日后付还 hV_bm@f/y  
advanced economy 先进经济体系 Fu].%`*xJ  
advancement 预付；预付财产 ):-\TVz~  
advances warrant 垫款令 0
6X4mu{  
advancing 贷出 8cI<~|4_  
adverse balance 逆差 A%(t'z  
adverse exchange 逆汇 3@7IY4>o  
advertisement addressed to shareholders 在报章刊登的致股东通告 <2^XKaS`  
advice for collection 托收通知书 z$C}V/Ey  
advice of drawing 提款通知书；汇票通知书 CEzwI _  
advice of payment 付款通知 iEjUo, Y[  
Advisory Committee [Securities and Futures Commission] F|nJ3:v  
谘询委员会〔证券及期货事务监察委员会〕 F/}(FG<'>I  
Advisory Committee on Diversification 经济多元化谘询委员会 WTK )SKa,.  
affidavit 誓章；遗产申报誓章 W!6&T [j>  
affidavit of no receipt 述明无收款的誓章 SA!P:Q?h  
affiliate 联号；联营公司；附属公司 ()%Not
N;  
affiliated company 附属公司；联号；联营公司 ?QR13l(  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 vuN!7*d+  
affordability 负担能力 :Aq==N_/
2  
African Development Bank [AfDB] 非洲开发银行 R<]f[  
after-acquired property 事后取得的财产 NpqK+GO  
after-hours dealing 市后交易 hUR>NUK@8  
after-tax profit 税后盈利；税后利润；税后溢利 _!_%A
fz  
agency agreement 代理协议 apmZ&Ab  
agency expenses 代理机构的开支 +9yV'd>U  
agency fee 代理费 , !0-;H.Y  
Agency Law 《代理法》 {5`=){  
agent 代理人；承销人 q.I  
agent of company 公司代理人 @,kR<1  
agent's fee 代理人费；经纪费 6)5Akyz4V  
aggregate 总计；总数；总体数字 A}"aH  
aggregate amount 总款额；总额 fRlO.!0(  
aggregate assets and liabilities 总体资产与负债 : ZehBu  
aggregate at constant price 按固定价格计算的总体数字 *{TB<^ *  
aggregate demand 总需求 9\f%+?p  
aggregate gross position 总持仓量 pT ]:TRPS  
aggregate limit 总限额 iTUOJ3V7i  
aggregate of salaries tax 合计薪俸税 _e4%<!1  
aggregate performance 总体表现；总体业绩 ,Kl6vw8Htg  
aggregate supply 总体供应 ~!//|q^J]  
aggregate surplus 总盈余 #u]'3en  
aggregate total 整体总额 a>6@1liT  
aggregate value 总值；合计价值 mLGbwm'K  
aggregated basis 合计基准 S1SsJo2\  
aggregated net chargeable income 合计应课税入息实额 | 6/ # H*  
aggregation 合并计算；合计；总和 }:SWgPfc  
aggregation of incomes of husband and wife 夫妇入息合并计算 (58}G2}q  
aggregation of property 财产的总和 V\|V1c  
agio 差价；贴水 $Jc>B#1  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 h=*eOxR"4^  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ^&8FwV]  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 q/qJkr^2  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment )+L.$h  
《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》 1>)q5D  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ZlEQzL~  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 _4^#VD#f  
agreement for a settlement 授产协议 .0=VQU  
agreement for assignment 转让协议 mssCnr;  
agreement for sale 售卖协议；买卖协议 u"hv _ml  
agreement for sale and purchase 买卖协议 V;@kWE>3  
agreement for the payment of interest 支付利息协议 qE:/~Q0  
agreement for the repayment of money 还款协议 8r{:di*  
agreement of reinsurance 再保险协议 "fH"U1Bw  
Agricultural Bank of China 中国农业银行 VUd=|$'J  
air passenger departure tax 飞机乘客离境税 n=_jmR1  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 v#Xl  
airport tax 机场税 F4:giu ht  
alcohol duty 酒精税 #]SiS2lM#  
alienation 让与；让渡；转让 x b6X8:  
alimony 生活费；赡养费 pXap<T  
All Ordinaries Index [AOI] 所有普通股指数 M?[~_0_J  
all risks 全险；综合险 4;;K1< 1  
All Sales Record for Stock Market 《股票市场成交报告》 P[q 'Y^\  
Allied Capital Resources Limited 新联财务有限公司 OK8|w]-A  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 =hAH6C  
allocation letter 拨款信件 .G/>X%
X  
allocation of fund 分配款项；预留款项 MdKkj[#  
allocation of profit 利润分配；溢利分配 vr2cDk{  
allocation warrant 拨款令 mu$0x)  
allotment 分配；配股 jXH?os%  
allotment notice 股份配售通知；配股通知 CO5>Q o  
allotment of shares 股份分配 e^%>_U  
allowable 可获宽免；免税的 a Byetc88/  
allowable business loss 可扣除的营业亏损 Ul{{g$  
allowable expenses 可扣税的支出
Fi3k  
allowance 免税额；津贴；备抵；准备金 q\uzmOh  
allowance for debts 债项的免税额 #t8{z~t3  
allowance for depreciation by wear and tear 耗损折旧免税额 )}3!iDA  
allowance for funeral expenses 殡殓费的免税额 xPp\OuwK  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?yNg5z  
allowance for repairs and outgoings 修葺及支出方面的免税额 pVN) k  
allowance to debtor 给债务人的津贴 (U?*Z/  
alteration of capital 资本更改 Bk44 wz2X  
alternate trustee 候补受托人 !8jr $  
amalgamation 合并 N.1@!\z@@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ps@;Z?Q  
ambit of charges 征税范围；收费范围 u&-Zh@;Q7  
amended valuation 经修订的估值 ?7|6jTIs  
American Commodities Exchange 美国商品交易所 ]ucz8('  
American Express Bank Limited 美国运通银行 J{w[vcf  
American Stock Exchange 美国证券交易所 xtq='s8e  
amortization 摊销 P\k5%  
amount due from banks 存放银行同业的款项 P/?'ea  
amount due from banks abroad 存放海外银行同业的款项 c|hT\1XR,  
amount due from holding companies 控股公司欠款
)1PjI9M  
amount due from local banks 存放本港银行同业的款项 Et0[HotO  
amount due to banks 银行同业的存款 4z*An}ol]  
amount due to banks abroad 海外银行同业的存款 q-<t'uhs[  
amount due to holding companies 控股公司存款 %4#Q3YlyD  
amount due to local banks 本港银行同业的存款 FBk_LEcX  
amount due to outport banks 外埠银行同业的存款 yRdME>_L  
amount for note issue 发行纸币的款额 VdC,M;/=Z  
amount of bond 担保契据的款额 S9VD/  
amount of consideration 代价款额 i*l-w4D^U  
amount of contribution 供款数额 ]>T4\?aC  
amount of indebtedness 负债款额 |A/)b78'u  
amount of principal of the loan 贷款本金额 6 {j}Z*)m  
amount of rates chargeable 应征差饷数额 :*<U
Cn""  
amount of share capital 股本额 N*$L#L$*  
amount of sums assured 承保款额 V/,@hv`+  
amount of variation 变动幅度 "tX=^4
 
amount of vote 拨款数额 BXj]]S2  
amount payable 应付款额 .?^a|]  
amount receivable 应收款额 9]]isE8r  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 CtO;_;eD'  
analysis 分析 B\mRHV!  
ancillary risk 附属风险 h
H3~O`~  
annual account 周年帐目；周年帐目报表；年度决算；年结 G9qN1q~  
annual accounting date 年结日期 EmFL %++V  
annual allowance 每年免税额；年积金；年度津贴；年津 -:]-g:;/  
annual balance 年度余额 %V;B{?>9zB  
annual disposable income 每年可动用收入 A@81wv  
annual estimates 周年预算 ;&$Nn'~a  
annual fee 年费 +#@)C?G,TF  
annual general meeting 周年大会 @b@# o  
annual growth rate 年增率；每年增长率 (fUpj^E)p  
annual long-term supplement 长期个案每年补助金 [G#PK5C  
annual pensionable emolument 可供计算退休金的年薪 [gE_\=FSKu  
annual report 年报 SSH 1Ge5|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @4FG& >kQ  
annual return 周年报表；周年申报表；每年报税表格 Bkaupvv9S  
Annual Return Rules 《周年报表规则》 ]Te,m}E  
annual review of consumer prices 每年消费物价回顾 xa&5o`>1G  
annual roll-forward basis 逐年延展方式 PN"s^]4  
annual salary 年薪 -#agWqUM|T  
annual statement 年度报表；年度决算表 ]ML(=7z"  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 M[1!#Q><!  
annuitant 年金受益人 IMT]!j&Y,  
annuity 年金 |08'd5  
annuity contract 年金合约 JIH6!  
annuity on human life 人寿年金 O*dtVX  
antecedent debt 先前的债项 fFiFS\''V  
ante-dated cheque 倒填日期支票 ='z4bU  
anticipated expenditure 预期开支 Yb?L:,a(I  
anticipated net profit 预期纯利 41oXOB  
anticipated revenue 预期收入 Op>l~{{{  
anti-inflation measure 反通货膨胀措施 )Bo]+\2  
anti-inflationary stance 反通货膨胀立场 :41Ch^\E  
apparent deficit 表面赤字 zxhE9 [`*e  
apparent financial solvency 表面偿债能力 /Y_)dz^@  
apparent partner 表面合伙人 /UP1*L  
application for personal assessment 个人入息课税申请书 yR'%UpaE  
application of fund 资金应用 kl+^0i  
application to release as liquidator and to destruct the books of accounts and documents !=SBeq  
申请免除清盘人职务及毁灭帐簿与文件 (_.0g}2  
appointed actuary 委任精算师 E#A%aLp0E  
appointed auditor 委任核数师；委任审计师 D.:6X'hp  
appointed trustee 委任的受托人 mYRsM s  
appointer 委任人 vDit&Lh{T  
apportioned pro rata 按比例分摊 7AouiL 2-W  
apportionment 分配；分摊 *{fL t  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 JK=0juv<E  
apportionment formula 分摊方程式 L,7+26XV"B  
apportionment of estate duty 遗产税的分摊 DGrk}   
appraisal 估价；评估 5N /NUs   
appreciable growth 可观增长 2
T&n6t$p  
appreciable impact 显着影响 f:u3fL  
appreciable increase 可观增长 K?$|Y-_D^M  
appreciation 增值；升值 j.O+e|kxU  
appreciation against other currencies 相对其他货币升值 0E^6"nt7N  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2,
R5mL$  
appreciation tax 增值税 UV
z}"TRq.  
appropriation 拨款；拨用；拨付 1n-+IR"  
appropriation account 拨款帐目 Fofe
Q  
Appropriation Bill 拨款法案 A(v5VvgZE  
appropriation-in-aid system 补助拨款办法 {1Hs5bg@  
approved assets 核准资产 Q xm:5P  
approved basket stock 认可一篮子证券 C(!A% >  
approved budget 核准预算 eJ3;Sd''  
approved charitable donation 认可慈善捐款 Uw5AHq).  
approved charitable institution 认可慈善机构 =6H  
approved currency 核准货币；认可货币 EgB$y"fs  
approved estimates 核准预算 <l!{j?Kx  
approved estimates of expenditure 核准开支预算 :JD*uu  
approved overseas insurer 核准海外保险人 _|f_%S8a_=  
approved overseas trust company 核准海外信托公司 {$P')>/  
approved pooled investment fund 核准汇集投资基金 "fN=Y$G  
approved provident fund scheme 认可公积金计划 qS?uMms7w  
approved provision 核准拨款 dK d"2+fH  
approved redeemable share 核准可赎回股份 kPvR ,  
approved regional stock 认可地区性证券 8H@]v@Z2  
approved retirement scheme 认可退休金计划 W"[Q=$2<<  
approved subordinated loan 核准附属贷款 I:=rwnd  
arbitrage 套戥；套汇；套利 #C#*yE  
arbitrageur 套戥者；套汇者 h*B7UzCg  
arbitrary amount 临时款项 %k=c9ll@:  
arrangement 措施；安排；协定 2|}`?bY]i`  
arrears 欠款 f3oGB*5>  
arrears of pay 欠付薪酬 8m"(T-wb6{  
arrears of revenue 逾期未收税款；逾期未收的帐项 1a@b-V2 d&  
articles of association 组织章程；组织细则；组织章程细则 V*j1[d  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 R^k)^!/$f  
ascertainment of profit 确定利润 P,W(9&KM  
"Asia Clear" “亚洲结算系统” YQ
N@;  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 )Rc  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~pWV[oUD  
Asian Development Fund [ADF] 亚洲发展基金 Tg_#z  
Asian dollar bond 亚洲美元债券 &OXm^f)
K  
Asian dollar market 亚洲美元市场 {({Rb
$  
Asian dollar rate 亚洲美元利率 +rWcfXOHM  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 OYLg-S  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 F\Q X=n  
asked price 沽盘；喊价；索价；卖方报价 t`Lh(`  
assessable income 应评税入息 7N4)T'B  
assessable loss 应评税亏损 w:HRzU>  
assessable profit 应评税利润 \ Dccf_(Pb  
assessable value 应评税值 \m%Z;xKG  
assessed profit 估定利润 %n)H(QPW  
assessed value 经评估价值 vlVHoF;&  
assessment 评税；评定；估价；评税单 {YMO8  
assessment number 评税编号；估价编号 ,vs#(d6G  
assessment of additional tax 补加税评税 ArVW2gL  
assessment of performance 业绩评估；实绩评价  uWDWf5@  
Assessor 评税主任 4`zK`bRcK#  
asset price bubbles 资产价格泡沫 5iZx -M  
asset-backed securities 具资产保证的证券 PfjD!=yS=h  
assets accretion 资产增值 H84Zg/ ^  
assets and liabilities 资产与负债 _X)`S"EsJ  
assets betterment statement 资产递增表；资产改进表 ^`+Kjhht  
assets lending 实物放款；有抵押贷款 ?X^.2+]*&  
assets of the company passing on the death 死者去世时转移的公司资产 i#KY'"P  
assets pledged as security for liabilities 用作负债抵押的资产 ]Il}ymkIZ  
assets portfolio 资产投资组合 8/"R&yAh  
assets price 资产价格 WbJ  
assets quality 资产质素 (MzThGJK_  
assets realization 资产变现 7!PU}[:  
assets refinancing arrangement 资产再集资安排 +. tcEbFL  
assets securitization 资产证券化 5a%i%+;N  
assets situated outside Hong Kong 在香港以外地方的资产 ]QSQr*  
assets stripping 削减资产；拆卖资产 k< $(  
assets value 资产值 ~@d4p|K  
assignee 承让人 `b*x}HP$  
assignment 转让；转让书；转让契 ,Fzuo:{uy  
assignment of interest 权益转让 vn1*D-?  
assignment of letters patent and trade mark 专利证书及商标转让 .kc{)d*0K  
assignment of property 物业转让；物业转让书 5
b
$QXO  
assignment right 转让权 }DFZ9,gQ  
assignor 转让人 (q}{;  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ,buo&DT{L  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ]6;G#
  
associate member 附属会员 *3#RS  
associated body corporate 相联法人团体 ZKF #(G  
associated company 相联公司；联属公司 ;MH_pE/m  
associated corporation 相联法团 ZLlAK?N  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] @pN6uDD}R  
公认会计师公会〔英国〕 yW@YW_2;4  
Association of Futures Exchange Brokers 香港期货经纪协会 }m93AL_y  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 <tgfbY^nL  
association of underwriters 承保人组织 nj=nSD  
assumption of control 接管 v
9MliD'  
assurance 担保；保险；转易；转易书 D:0?u_[W  
assurance of interest 权益的转易 +ux170Cd3  
at 19XX price 按一九ＸＸ年价格计算 gQ$0 |0O  
at a discount 按赔价计算；按贴水价格计算；打折扣 6QePrf  
at a premium 按溢价计算；按升水价格计算 FV\$M6 _  
at call 通知付款；按通知 oD3Q{e  
at constant market price 按固定市价计算 ,% *Jm
  
at constant price 按固定价格计算 yC\!6pg  
at cost 按成本计算 C:ntr=3J  
at current market price 按当时市价计算；按现时市价计算 so_^%) gdJ  
at current price 按当时价格计算；按现时价格计算 &I7T?  
at factor cost 按要素成本计算；按生产要素成本计算 '<1Q;3Ho  
at money-of-the-day price 按付款当日价格计算 6F; |x  
at or better 按指定或较佳价位〔买卖指令〕 GsiT!OP]y  
at par 按面值计算；平价 U.c~l,5%"  
at sight 见票即付 6ANAoWg*  
at the close 按收市盘 A
\-r%&.  
at the opening 按开市盘 PMZ*ECIJU  
attestation 见证；见证条款 qDPl( WXb  
at-the-money option 平价期权 91|~KR)  
attorney 受权人；受托代表人 jwO7r0?\`G  
attornment 新拥有人承认书 #B@*-  
attributable profit 可归属利润 JlE b  
attributable share value 可归属股份价值 :LLz$[c8  
Auckland Stock Exchange 奥克兰证券交易所 s)}EMDY  
auction 拍卖 5"z~
BE7  
auctioneer 拍卖商 TGzs|-  
audit 审计；核数 -?1ed|I8  
Audit Commission 审计署 rqEP!S^  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] o?><(A|  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 MZS/o3  
audit review 帐目审查 [m6%_3zV  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ;"]?&ri  
audited account 审计帐目；经审计的帐目 TlpQ9T  
audited annual account 经审计的周年帐目 J~lKN <w  
audited balance sheet 经审计的资产负债表 lin  
auditor 核数师；核数主任；审计师 C A$R  
auditor's certificate 核数师证明书；审计师证明书 J=B,$4)9  
auditor's report 核数师报告；审计师报告 ]~7xq)28  
Aussie bond 澳元债券 9M7Wlx2  
austerity budget 紧缩预算 uO4R5F|tL  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Y0g6zHk7  
Australia All Ordinaries Index 澳洲所有普通股票指数 zv~b-Tp  
Australian Dollar [AUD] 澳元 +t}<e(  
Australian Options Market 澳大利亚期权市场 @] 3`S  
Australian Securities Commission 澳洲证券事务监察委员会 LX7<+`aa  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ZG)6
{WS  
Australian Stock Exchange 澳大利亚证券交易所 ~QU\kZ7Z  
Austrian Schilling [ATS] 奥地利先令 LsaRw-4.c  
authentication 认证；鉴证 }0 =gP?.kE  
authority to purchase 委托购买证；委购书 vg\fBHzn
 
authorization 认可；核准；授权；授权书 oB%j3aAH  
authorization by direction 指示授权 M7c53fz  
authorization by instruction 指令授权 .83z =  
authorization by warrant 令状授权 k@Bn}r
 
authorization of unit trust 单位信托的认可  EHda  
authorized agent 指定代理人 ]]/p.#oD,  
authorized capital 法定资本 N[wyi&m4  
authorized clerk 出市员 ^K[[:7Aem  
authorized dealer 认可交易商 VV"1IR  
authorized financial institution 认可财务机构 \= Wrh3  
authorized fund 认可基金 w C-x'  
authorized fund house 获授权的基金公司；认可基金公司 tNYCyw{K  
authorized institution 认可机构 c1h?aP  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Z(hRwIOF  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 I ka V g L  
authorized insurer 获授权保险人；获认可承保人 >:P-3#e*  
authorized investment 特准投资项目 CM 8Ub%  
authorized person 获授权人 rQ&F Gb  
authorized representative 获授权代表 )P9&I.a8  
authorized share capital 法定股本 ;c|G  
automated quotation system 自动报价系统 4n/CSAT1  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 8[d6 s  
自动交易系统〔香港期货交易所有限公司〕 q@}tv=}  
automatic adjustment mechanism 自动调整机制 GtkZ%<KF9  
automatic adjustment system 自动调整系统 ;xjw'%n,  
Automatic Clearing House 自动票据交换所 =EUi|T4:  
automatic exchange rates accumulation system 自动化汇率累集系统 ?Bsc;:KF  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 !N\i9w}  
automatic teller machine [ATM] 自动柜员机 ^\FOMGai  
autopay 自动转帐 3/*<i  
available assets 可用资产 $-M
'  
available fiscal reserve 现存财政储备 Bu#\W  
available profit 可用利润 Mf`@X[-;  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 -_fh=}.n+"  
average 平均；平均数；海损 v}&J*}_XZ  
average basic salary 平均基本薪金 ^spASG-o  
average consumer expenditure 平均消费开支；一般消费开支
Pql;5 ~/  
average cost 平均成本 ef]60OtP  
average cost of land production 增辟土地平均成本 .h\[7r  
average daily turnover 平均每日成交额 d5 U+]g  
average daily wage rate 平均每日工资率 V,>uM >$  
average expenditure pattern 平均开支模式 ,{g B$8z^  
average growth rate 平均增长率 ;(;{~1~  
average net fixed assets 固定资产平均净值 pF'M
  
average of relatives 相对价格平均数 zzZK S  
average price 平均价格 ~4u[\&Sh  
average propensity to consume 平均消费倾向；一般消费倾向 6q@VkzF  
average propensity to save 平均储蓄倾向；一般储蓄倾向 AHdh
]pfH  
average rate 平均率 z[De?8=)  
average revenue 平均收入；平均收益 RyZy2^0<  
average stock 平均库存；平均存货 EALgBv>#ZL  
average yearly rent 平均年租 T<~?7-O"  
avoidance of double taxation 避免双重课税 )U:W 9%  
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 8?&!@3n  
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