一些有用的会计术语(也不知道发的地方对不对)A

A: wM9HZraB<  
A share Ａ股；甲类股份 Z]V^s8>  
abatement of tax 减税；减扣免税额 |4^us|XY  
ABN AMRO Bank N.V. 荷兰银行 W<_9*{|E;  
above-the-line expenditure 线上项目支出；经常预算支出 O~?H\2S  
above-the-line receipt 线上项目收入；经常预算收入 ;x^WPYEj  
ABSA Asia Limited 南非联合亚洲有限公司 !<BJg3  
absolute change 绝对数值变更 ^K. d|z  
absolute expenditure 实际开支 K%h9'}pq>1  
absolute guideline figure 绝对准则数字 NCR4n_  
absolute interest 绝对权益 '#LbIv4  
absolute order of discharge 绝对破产解除令 E!nEB(FD  
absolute profit margin 绝对利润幅度 VbyGr~t  
absolute value 实值；绝对值 E%8Op{zv_  
absolutely vested interest 绝对既得权益 -}#=L@  
absorbed cost 已吸收成本；已分摊成本 ]/g&y
5RG  
absorption 吸收；分摊；合并 lQ(I/[qVd  
absorption rate 吸收率；摊配率；分摊率 T;!: A  
ACB Finance Limited 亚洲商业财务有限公司 oM\b>*  
acceptable form of reciprocity 合理的互惠条件 tUU`R{=(  
acceptable rate 适当利率；适当汇率 Gmi ^2?Z(  
acceptance agreement 承兑协议 q$RJ3{Sf  
acceptance for honour 参加承兑 Hj(ay4
8  
acceptor 承兑人；接受人；受票人 {| ~  
acceptor for honour 参加承兑人 m.!n|_}]  
accident insurance 意外保险 W}jel}:  
Accident Insurance Association of Hong Kong 香港意外保险公会 w{TZN{Y  
accident insurance scheme 意外保险计划 %:Mi6sR|  
accident year basis 意外年度基准 5^lFksZ  
accommodation 通融；贷款
kd55y  
accommodation bill 通融票据；空头票据 nYy%=B|>  
accommodation party 汇票代发人 9bu}@#4*  
account balance 帐户余额；帐户结余 -7-r~zmr  
account book 帐簿 Ad7N'1O  
account collected in advance 预收款项 X%JQ_Z  
account current book 往来帐簿 d?[gd(O  
account of after-acquired property 事后取得的财产报告 9|BH/&$  
account of defaulter 拖欠帐目 3mef;!q  
account payable 应付帐款 5>CmWMQ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 eV(nexE  
account receivable 应收帐款 b^s978qn#  
account receivable report 应收帐款报表 |z.x M>  
account statement 结单；帐单；会计财务报表 V Ioqn$  
account title 帐户名称；会计科目 w1;:B%!H  
accountant's report 会计师报告 J)o.@+Q}  
Accountant's Report Rules 会计师报告规则 :)JIKP%$\)  
accounting and auditing procedure 会计与审计程序；会计与核数程序 : ;l9to  
Accounting Arrangements 《会计安排》 k|uW~I)  
accounting basis 会计基础 r{LrQ  
accounting by Official Receiver 破产管理署署长呈交的帐目 |)5xmN]  
Accounting Circular 《会计通告》 &BOq%*+  
accounting class 会计类别 X%X`o%AqC  
accounting date 记帐日期；会计结算日期 1F|e/h%^  
accounting for money 款项核算 v;6O# ta'  
Accounting Officer 会计主任 Q' b@5o  
accounting period 会计报告期；会计期 FT'2J  
accounting policy 会计政策；会计方针 fI<|]c}P&J  
accounting practice 会计惯例 xgp 6lO[  
accounting principle 会计准则 vD-m FC)  
accounting record 会计记录 ccR#<Pb6q  
accounting report 会计报告 OkNBP0e}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Th.Mn}1%L  
Accounting Society of China 中国会计学会 3bsuE^,.@  
accounting statement 会计报表 \|@u)n_  
accounting system 会计制度；会计系统 ;15j\{r  
accounting transaction 会计事项；帐务交易 VsU*yG a  
accounting treatment 会计处理 ~SzHIVj:6  
accounting year 会计年度 ob.Br:x  
accretion 增值；添加 Yq~$pVgf  
accrual 应计项目；应累算数目 =# /BCL7  
accrual basis 应计制；权责发生制 6Mc&gnN  
accrual basis accounting 应计制会计；权责发生制会计 pLdZB9oD]C  
accrue 应累算；应计 <Jc :a?ICe  
accrued benefit 应累算利益 QH5[}zs8  
accrued charges 应计费用 #jqcUno  
accrued cumulative preference share dividend 应累算的累积优先股股息 8el\M/u{  
accrued expenses 应累算费用 (/i?Fd  
accrued interest payable 应付利息；应计未付利息 {,X}Btnwp  
accrued interest receivable 应收利息；应计未收利息 -prc+G,qyp  
accrued right 累算权益 #@UzOQ>  
accruing profit 应累算的利润 XG!s+ShFV  
accumulated fiscal reserve 累积财政储备 Mn<#rBE B  
accumulated profit 累积利润；滚存溢利 Ss~yy
0  
accumulated reserve 累积储备 \cx==[&(  
accumulation of surplus income 累积收益盈余 xg.o7-^M  
acquired assets 既得资产 <$>Jsv  
acquisition 收购；购置；取得 x
J rKH  
acquisition cost 购置成本 <|=^['vi  
acquisition expenses 购置费用 2kSN<jMr  
acquisition of 100% interest 收购全部股权 ^'G,sZ6'Nh  
acquisition of control 取得控制权 1@Gmz
h  
acquisition of fixed assets 购置固定资产 o%SD\zk  
acquisition of shell “买壳” AZH=r S`  
acquisition price 收购价 DG-XX.:z  
act of God 天灾 8!XK[zL  
acting partner 执事合伙人 Hx?OCGj=S*  
active market 买卖活跃的市场；交投畅旺的市场；旺市 5Tg[-tl  
active partner 积极参与的合伙人 zgn~UC6&  
active trading 交投活跃 &_dM2lj{  
actual circulation 实际流通 .|g|X8X  
actual cost 实际成本 )`,Y^`F2  
actual expenditure 实际开支；实际支出 %~r
XJrK  
actual income 实际入息；实际收入；实际收益 pd\x^F`sk.  
actual market 现货市场 b[Qe} `W  
actual price 现货价；实际价格 iXPe  
actual profit 实际利润 t3 rQ5m
 
actual quotation 实盘；实际价位；实际报价 ;^DG P  
actual year basis 按实际年度计算 W[SZZV_(tu  
actuals 实货 oYR OGU  
actuarial investigation 精算调查 /'QfLW>6  
actuarial principle 精算原则 c( 8>|^M  
actuarial report 精算师报告 :~wU/dEEiz  
Actuarial Society of Hong Kong 香港精算学会 ^~DDl$NH  
actuarial valuation 精算师估值 w#!b #TNc  
actuary 精算师 x_oiPu.V  
ad referendum agreement 暂定协议；有待覆核的协定 i$gH{wn\`  
ad valorem duty 从价税；按值征税 AI,Jy%62/  
ad valorem duty system 从价税制 oD.[T)G?  
ad valorem fee 从价费 8Cef ]@x  
ad valorem tariff 从价关税 krMO<(x+  
additional allowance 额外免税额 tDQuimYu7  
additional amount for unexpired risk 未过期风险的额外款额 0K'^g0G  
additional assessable profit 补加应评税利润 <,+nS%a  
additional assessment 补加评税 '`sZo1x%f  
additional commitment 额外承担 [Ol~}@gV  
additional commitment vote 额外承担拨款 {?RVw`g&f  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 jBMGm"NE
 
additional dependent parent allowance 供养父母额外免税额 srQ]TYH ,  
additional provision 额外拨款 _ K Ix7  
additional stamp duty 附加印花税 YT~h
1<se  
additional tax 补加税罚款；补加税款 x%RG>),U  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 {,+MaH  
adjudged bankrupt 被裁定破产 E+z"m|G  
adjudicated bankrupt 裁定破产人 ?:DUsg  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 I%M"I0FV  
adjudication of bankruptcy 裁定破产；宣告破产 *?3c2Jg=E  
adjudication of insolvency 裁定无力偿还债务 8)bqN$*h  
adjusted actual 经调整的实数；调整后的实数 SX]uIkw  
adjusted current assets 经调整的流动资产；调整后的流动资产 rsn^YC  
adjusted figure 经调整的数字；调整后的数额 m
<'&`B;  
adjusted liabilities 经调整的负债；调整后的负债 ~-f"&@){,  
adjusted loss 经调整的亏损；调整后的亏损 *W-
:]t3CR  
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 \e9rXh%  
adjusted profit 经调整的利润；调整后的利润 ;Q>+#5H6F8  
adjusted surplus 经调整的盈余额；调整后的盈余额 sd&^lpH  
adjusted value 经调整的价值；调整后的价值 }l7@:ezZZ7  
adjustment 调整；修订；理算〔保险〕 EE5mVC&  
adjustment centre 调剂中心 2y5d  
adjustment lag 调整过程的时间差距；调整时差 s8.SEk|pB  
adjustment mechanism 调整机制 `6xr:s  
adjustment of loss 亏损调整 sc&u NfJ  
adjustment process 调整过程；调整程序 g\]~H%2 ,  
adjustment range 调整幅度 b'%)?{E  
administered exchange rate 受管制汇率 MqjdW   
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %R^*MUTx  
administration expenses 行政费用 A/!"+Yfw  
administration fee 手续费；行政费 I=2b)"t0  
administration in bankruptcy 破产管理 mqK}yK^P]  
administration order 遗产管理令 YL&)@h  
administrator 管理人；遗产管理人 K~6u5a9s  
administrator of the estate 遗产管理人 ./35_Vy/O  
admission of debt 债项承认书 s("\]K  
admission of proof 接纳债权证明 B}+li1k  
advance 放贷款项；垫付款项；预支款项；预付款项 7yQw$zG,Iz  
advance account 暂支帐目；预付款帐户 Y/ I32@  
advance compensation 预付补偿金 y.$Ae1a=  
advance from shareholder 股东垫款 mtmTlGp6Lc  
advance pending reimbursement 预支以待日后付还 G^Va$ike  
advanced economy 先进经济体系 I8f='  
advancement 预付；预付财产 ~L4L|q 7  
advances warrant 垫款令 :i>If:>g  
advancing 贷出 5x"eM=  
adverse balance 逆差 k~*%Z!V}C  
adverse exchange 逆汇 CE@[Z  
advertisement addressed to shareholders 在报章刊登的致股东通告 FfNUFx2N  
advice for collection 托收通知书 =O
3)tm;  
advice of drawing 提款通知书；汇票通知书 4L_)@n}  
advice of payment 付款通知 {fJCj152.  
Advisory Committee [Securities and Futures Commission]  ]0XlI;ah  
谘询委员会〔证券及期货事务监察委员会〕 MK(~  
Advisory Committee on Diversification 经济多元化谘询委员会 xqb*;TBh*  
affidavit 誓章；遗产申报誓章 >f'aW  
affidavit of no receipt 述明无收款的誓章 S,x';"  
affiliate 联号；联营公司；附属公司 tl;b~k  
affiliated company 附属公司；联号；联营公司 (H8JV1J  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 &z#`Qa3NI  
affordability 负担能力 /gn!="J  
African Development Bank [AfDB] 非洲开发银行 E=Vp%08(  
after-acquired property 事后取得的财产 EbG&[v  
after-hours dealing 市后交易 ?a-5^{{  
after-tax profit 税后盈利；税后利润；税后溢利 03c8VKp'p  
agency agreement 代理协议 7,zE?KG /  
agency expenses 代理机构的开支 t.#ara{  
agency fee 代理费 Sc]G7_  
Agency Law 《代理法》 wXtp(YwlH  
agent 代理人；承销人 L{rd',  
agent of company 公司代理人 S_TD o  
agent's fee 代理人费；经纪费 0xY</S  
aggregate 总计；总数；总体数字 |`xM45  
aggregate amount 总款额；总额 JT&RaFX  
aggregate assets and liabilities 总体资产与负债 3m| C8:  
aggregate at constant price 按固定价格计算的总体数字 ]GO=8$Z  
aggregate demand 总需求 \ef:H&r  
aggregate gross position 总持仓量 ^GlzKl   
aggregate limit 总限额 !hFhw1  
aggregate of salaries tax 合计薪俸税 +D2I~hC0'  
aggregate performance 总体表现；总体业绩 LmytO$?2(  
aggregate supply 总体供应 c8T| o=`k6  
aggregate surplus 总盈余 Y::O*I2  
aggregate total 整体总额 0U~*uDU  
aggregate value 总值；合计价值 >7PNl\=gG  
aggregated basis 合计基准 3YJ"[$w='(  
aggregated net chargeable income 合计应课税入息实额 F0~<p[9Nx  
aggregation 合并计算；合计；总和 Mo5b @ [  
aggregation of incomes of husband and wife 夫妇入息合并计算 d&\3}uH  
aggregation of property 财产的总和 2$ &B@\WY  
agio 差价；贴水 ":f]egq -  
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》 Tw7]   
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 91]sO%3  
《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》 +H28F_#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Z/dhp0k  
《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》 I]DD5l}\  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment On54!
m  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ^,,}2dsb>  
agreement for a settlement 授产协议 Vn_~ |-Wt  
agreement for assignment 转让协议 .T)wG;+  
agreement for sale 售卖协议；买卖协议 l&}}Io$?@  
agreement for sale and purchase 买卖协议 %~y>9K  
agreement for the payment of interest 支付利息协议 u88wSe<\X  
agreement for the repayment of money 还款协议
D$7#&2y  
agreement of reinsurance 再保险协议 ZPyzx\6\  
Agricultural Bank of China 中国农业银行 8XG';K_  
air passenger departure tax 飞机乘客离境税 ^5.XQ0n  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 6JDaZh"=K  
airport tax 机场税 JXM]tV  
alcohol duty 酒精税 I/%v`[  
alienation 让与；让渡；转让 vbVOWX6  
alimony 生活费；赡养费 o8Gygi5  
All Ordinaries Index [AOI] 所有普通股指数 R(`:~@3\6  
all risks 全险；综合险 993f6  
All Sales Record for Stock Market 《股票市场成交报告》 '3Lu_]I-  
Allied Capital Resources Limited 新联财务有限公司 wD=]U@t`,  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 /("7*W2  
allocation letter 拨款信件 :nQlS  
allocation of fund 分配款项；预留款项 i'7+ ?YL  
allocation of profit 利润分配；溢利分配 2ozh!8aL  
allocation warrant 拨款令 T!8^R|!a6  
allotment 分配；配股 UXs)$  
allotment notice 股份配售通知；配股通知 xH xTL>,?  
allotment of shares 股份分配 Vv45w#w;  
allowable 可获宽免；免税的 5&V=$]t  
allowable business loss 可扣除的营业亏损 %VH,(}i  
allowable expenses 可扣税的支出 2lCFE)  
allowance 免税额；津贴；备抵；准备金 XzHR^^;u"*  
allowance for debts 债项的免税额 p,goYF??  
allowance for depreciation by wear and tear 耗损折旧免税额 iN[x *A|h  
allowance for funeral expenses 殡殓费的免税额 B*,)
@h  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Q-n8~Ey1a  
allowance for repairs and outgoings 修葺及支出方面的免税额 tqZ+2c<W3  
allowance to debtor 给债务人的津贴 *y!O\-\S#>  
alteration of capital 资本更改 )63 $,y-;$  
alternate trustee 候补受托人 +yp:douERi  
amalgamation 合并 I70c,4_G  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 iCE!TmDT  
ambit of charges 征税范围；收费范围 Y @p<f5[c  
amended valuation 经修订的估值 E4L?4>V@\  
American Commodities Exchange 美国商品交易所 U}RBgPX!  
American Express Bank Limited 美国运通银行 0RT8N=B83  
American Stock Exchange 美国证券交易所 %bAQ>E2;m  
amortization 摊销 n4/Wd?#`  
amount due from banks 存放银行同业的款项 3R3H+W0{
 
amount due from banks abroad 存放海外银行同业的款项 V0=%$tH  
amount due from holding companies 控股公司欠款 Q$c6l[(g  
amount due from local banks 存放本港银行同业的款项 k*\Bl4g  
amount due to banks 银行同业的存款 NOo?  
amount due to banks abroad 海外银行同业的存款 }/F$73Xd  
amount due to holding companies 控股公司存款 (?fU l$q\  
amount due to local banks 本港银行同业的存款 YV<y-,Io  
amount due to outport banks 外埠银行同业的存款 Lwr's'ao.  
amount for note issue 发行纸币的款额 94rSB}b.O  
amount of bond 担保契据的款额 ->8Kd1^F  
amount of consideration 代价款额 `m7<_#Y  
amount of contribution 供款数额 X.eOw>.
 
amount of indebtedness 负债款额 V4n~Z+k  
amount of principal of the loan 贷款本金额 C9!t&<\}  
amount of rates chargeable 应征差饷数额 uiVNz8H  
amount of share capital 股本额 R}ki%i5|  
amount of sums assured 承保款额 tWIs |n  
amount of variation 变动幅度 m2c'r3UEu  
amount of vote 拨款数额 jYHnJ}<  
amount payable 应付款额 ]YgR  
amount receivable 应收款额 s;BMj^x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 p~ b4TRvA6  
analysis 分析 bj pruJ`=  
ancillary risk 附属风险 tk&AZb,sP  
annual account 周年帐目；周年帐目报表；年度决算；年结 &-3e3)  
annual accounting date 年结日期 hOY@vm&  
annual allowance 每年免税额；年积金；年度津贴；年津 ;6W]f([  
annual balance 年度余额 mn7I# ~  
annual disposable income 每年可动用收入 m+<&NDj.  
annual estimates 周年预算 HwUaaK   
annual fee 年费 um.ZAS_kmc  
annual general meeting 周年大会 E#$Jg|e  
annual growth rate 年增率；每年增长率 U.e!:f4{  
annual long-term supplement 长期个案每年补助金 [';o -c"!  
annual pensionable emolument 可供计算退休金的年薪 'J,UKK\5  
annual report 年报 g8<ODU0[g  
Annual Report on the Consumer Price Index 《消费物价指数年报》 jeu'K vhe  
annual return 周年报表；周年申报表；每年报税表格 9/k2
zXY  
Annual Return Rules 《周年报表规则》 @dWA1tM  
annual review of consumer prices 每年消费物价回顾 Uwc%'=@  
annual roll-forward basis 逐年延展方式 ;m]V12  
annual salary 年薪 A
YAU  
annual statement 年度报表；年度决算表 Kh]es,$D  
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 v$y\X3)mB  
annuitant 年金受益人 p&(0e,`z/  
annuity 年金 uf6egm5]  
annuity contract 年金合约 7=P)`@  
annuity on human life 人寿年金 JW D`}  
antecedent debt 先前的债项 OrkcY39"~a  
ante-dated cheque 倒填日期支票 h4hAzFQ.s  
anticipated expenditure 预期开支 SZWNN#w60?  
anticipated net profit 预期纯利 ^E70$yB^  
anticipated revenue 预期收入 =XfvPBA  
anti-inflation measure 反通货膨胀措施 `% 9Y)a/e  
anti-inflationary stance 反通货膨胀立场 '12m4quO  
apparent deficit 表面赤字 ynsYU(  
apparent financial solvency 表面偿债能力 LJeq{Z  
apparent partner 表面合伙人 1=5"j]0hY  
application for personal assessment 个人入息课税申请书 5U2%X pO
 
application of fund 资金应用 3H#,qug$  
application to release as liquidator and to destruct the books of accounts and documents xA3_W  
申请免除清盘人职务及毁灭帐簿与文件 $H<_P'h-B  
appointed actuary 委任精算师 )G2Bx+Z;L  
appointed auditor 委任核数师；委任审计师 0~nX
7
 
appointed trustee 委任的受托人 lQIg0G/3  
appointer 委任人 f#s6 'g  
apportioned pro rata 按比例分摊 vPnS`&  
apportionment 分配；分摊 jJ2rfdfj  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 If&))$7u  
apportionment formula 分摊方程式 OLG)D#m(4/  
apportionment of estate duty 遗产税的分摊 mS
%4  
appraisal 估价；评估 Hk}P  
appreciable growth 可观增长 hC$e8t60  
appreciable impact 显着影响 ie1~QQ  
appreciable increase 可观增长 (Yy#:r;U  
appreciation 增值；升值  !XTzsN  
appreciation against other currencies 相对其他货币升值 E2zL-ft.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a!o%x  
appreciation tax 增值税 (#dR\Di  
appropriation 拨款；拨用；拨付 \#[DZOI~  
appropriation account 拨款帐目 8$uq60JK  
Appropriation Bill 拨款法案 #66i!}  
appropriation-in-aid system 补助拨款办法 M(>74(}]  
approved assets 核准资产 ,zjz "7'  
approved basket stock 认可一篮子证券 Yup#aeXY/  
approved budget 核准预算 xhALJfv  
approved charitable donation 认可慈善捐款 q>
%B @'  
approved charitable institution 认可慈善机构 nKE^km  
approved currency 核准货币；认可货币 61_PSScSY  
approved estimates 核准预算 'l<#;{  
approved estimates of expenditure 核准开支预算 ^C K!=oO  
approved overseas insurer 核准海外保险人 gPn0-)<  
approved overseas trust company 核准海外信托公司 2z;nPup,  
approved pooled investment fund 核准汇集投资基金 Eq_@xT0>  
approved provident fund scheme 认可公积金计划 HDhkg-QC  
approved provision 核准拨款 dsX"S;`v  
approved redeemable share 核准可赎回股份 2H;#L`Z*  
approved regional stock 认可地区性证券 _E9[4%f  
approved retirement scheme 认可退休金计划 "y8W5R5kL4  
approved subordinated loan 核准附属贷款 bM'F8Fi  
arbitrage 套戥；套汇；套利 |ghyH  
arbitrageur 套戥者；套汇者 c{kpgN  
arbitrary amount 临时款项 uBG!R
#T  
arrangement 措施；安排；协定 jct=Nee|  
arrears 欠款 ]R~hzo  
arrears of pay 欠付薪酬 HMD\)vMK6  
arrears of revenue 逾期未收税款；逾期未收的帐项 1TEKq#t;y  
articles of association 组织章程；组织细则；组织章程细则 hcW>R  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 R.1.LB  
ascertainment of profit 确定利润 ~"*W;|)  
"Asia Clear" “亚洲结算系统” x'-gvbj!  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 MHp:".1  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 "Pc}-&  
Asian Development Fund [ADF] 亚洲发展基金 `\##M=  
Asian dollar bond 亚洲美元债券 OeGLMDw  
Asian dollar market 亚洲美元市场 }S*]#jr&  
Asian dollar rate 亚洲美元利率 gDJ} <^  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 %V
1jM  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 mY=sh{ir  
asked price 沽盘；喊价；索价；卖方报价 X#by Dg  
assessable income 应评税入息 ]?V:+>t=  
assessable loss 应评税亏损 ;eo}/-a_Xw  
assessable profit 应评税利润 NVQ.;"2w  
assessable value 应评税值 JS03BItt  
assessed profit 估定利润 %O!xrA{  
assessed value 经评估价值 \>9^(N  
assessment 评税；评定；估价；评税单 4YY!oDN:  
assessment number 评税编号；估价编号 K20Hh7cVJ  
assessment of additional tax 补加税评税 ld"rL6  
assessment of performance 业绩评估；实绩评价 R:l&2  
Assessor 评税主任 q`8 5-  
asset price bubbles 资产价格泡沫 |oOAy  
asset-backed securities 具资产保证的证券 Xn~\Vb  
assets accretion 资产增值 u)zv`m  
assets and liabilities 资产与负债 B&7:=t,m(  
assets betterment statement 资产递增表；资产改进表 :^paI  
assets lending 实物放款；有抵押贷款 Aua}.Fl,  
assets of the company passing on the death 死者去世时转移的公司资产 1.N2!:&G|  
assets pledged as security for liabilities 用作负债抵押的资产 n5oX51J  
assets portfolio 资产投资组合 wQ/.3V[  
assets price 资产价格 #%%!r$UL  
assets quality 资产质素 Jza?DhSAZ  
assets realization 资产变现 FzSL[S4i  
assets refinancing arrangement 资产再集资安排 gB%"J
Dn8  
assets securitization 资产证券化 ;,uATd|  
assets situated outside Hong Kong 在香港以外地方的资产 E 6MeM'sx  
assets stripping 削减资产；拆卖资产 d"E3ypPK  
assets value 资产值 %TAS4hnu%  
assignee 承让人 '.N}oL<gP  
assignment 转让；转让书；转让契 7K&Uu3m  
assignment of interest 权益转让 #l`\'0`.  
assignment of letters patent and trade mark 专利证书及商标转让 i`<L#6RBT  
assignment of property 物业转让；物业转让书 :+w6i_\d5  
assignment right 转让权 #Muh|P]%\  
assignor 转让人 R-<8j`[0  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 +*`kJ)uP  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 _E8Cvaob  
associate member 附属会员 -{C Gn5]_#  
associated body corporate 相联法人团体 f.%3G+  
associated company 相联公司；联属公司 2wPc yD  
associated corporation 相联法团 &PApO{#Q  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?7lW@U0  
公认会计师公会〔英国〕 T~L V\}h  
Association of Futures Exchange Brokers 香港期货经纪协会 BHU$QX  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ]t&^o**  
association of underwriters 承保人组织 N5`z S79W  
assumption of control 接管 'Q7^bF^  
assurance 担保；保险；转易；转易书 &tf(vU;,'  
assurance of interest 权益的转易 Sp?e!`|8  
at 19XX price 按一九ＸＸ年价格计算 5}_=q;sZ  
at a discount 按赔价计算；按贴水价格计算；打折扣 VpB)5>  
at a premium 按溢价计算；按升水价格计算 oclU)f.,  
at call 通知付款；按通知 0y/31hp  
at constant market price 按固定市价计算 oD9L5c)  
at constant price 按固定价格计算 D@.qdRc3  
at cost 按成本计算 <s\ZqL$f  
at current market price 按当时市价计算；按现时市价计算 |*b-m k  
at current price 按当时价格计算；按现时价格计算 $%M]2_W(
 
at factor cost 按要素成本计算；按生产要素成本计算 UU[z\^w| E  
at money-of-the-day price 按付款当日价格计算 .}Xf<G&  
at or better 按指定或较佳价位〔买卖指令〕 '/X]96Ci7  
at par 按面值计算；平价 Z1v~tqx  
at sight 见票即付 E^c*x^  
at the close 按收市盘 [dz3k@ >0  
at the opening 按开市盘 @OFxnF`
 
attestation 见证；见证条款 S-3hLw&?  
at-the-money option 平价期权 kw#-\RR_c  
attorney 受权人；受托代表人 RP+)sCh  
attornment 新拥有人承认书 o[WDPIG  
attributable profit 可归属利润 7Nk|9t  
attributable share value 可归属股份价值 "lt5gu!`u  
Auckland Stock Exchange 奥克兰证券交易所 Uey'c1  
auction 拍卖 [eOv fD  
auctioneer 拍卖商 /K1cP>oE  
audit 审计；核数 QX<x2U  
Audit Commission 审计署 f{[0;qDJ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] &dK!+  
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〕 dT?3Q;>B?  
audit review 帐目审查 XpE847!soL  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Ks6\lpr  
audited account 审计帐目；经审计的帐目 g3{UP]Z71  
audited annual account 经审计的周年帐目 I_->vC|>  
audited balance sheet 经审计的资产负债表 +w?R4Sxjn  
auditor 核数师；核数主任；审计师 &|RTLGwX  
auditor's certificate 核数师证明书；审计师证明书 to,\n"$~!  
auditor's report 核数师报告；审计师报告 Sl^PELU  
Aussie bond 澳元债券 xh9$ZavB*  
austerity budget 紧缩预算 J>nBTY,_<  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 p nI=
 
Australia All Ordinaries Index 澳洲所有普通股票指数 f^u-Myk  
Australian Dollar [AUD] 澳元 R)\^*tkz7  
Australian Options Market 澳大利亚期权市场 #)]t4wa_W  
Australian Securities Commission 澳洲证券事务监察委员会 T{f$S  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 NT5
'U  
Australian Stock Exchange 澳大利亚证券交易所 2=0HQXXrq  
Austrian Schilling [ATS] 奥地利先令 #qDm)zCM  
authentication 认证；鉴证 S1mMz i  
authority to purchase 委托购买证；委购书 !3mt<i]a"  
authorization 认可；核准；授权；授权书 hKWWN`;b !  
authorization by direction 指示授权 7C3YVm6g  
authorization by instruction 指令授权 Yb/*2iWX  
authorization by warrant 令状授权 |Rhqi  
authorization of unit trust 单位信托的认可 G\;6n  
authorized agent 指定代理人 6Xm'^T  
authorized capital 法定资本 /"u37f?[^  
authorized clerk 出市员 ykPiZK  
authorized dealer 认可交易商  <9yh:1"X  
authorized financial institution 认可财务机构 7X/t2Vih
@  
authorized fund 认可基金 m}=E$zPbO  
authorized fund house 获授权的基金公司；认可基金公司 51#OlvD  
authorized institution 认可机构 h3 XSt  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Z 
f\~Cl  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 (?zD!% k  
authorized insurer 获授权保险人；获认可承保人 Q!U}  
authorized investment 特准投资项目 (uDd_@a9t  
authorized person 获授权人 DmLx"%H3  
authorized representative 获授权代表 5h6o}  
authorized share capital 法定股本 je2_.^  
automated quotation system 自动报价系统 W [K.|8ho  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] )(-;H|]?  
自动交易系统〔香港期货交易所有限公司〕 \'*M }G  
automatic adjustment mechanism 自动调整机制 (A6~mi r!  
automatic adjustment system 自动调整系统 0Q_*Z (  
Automatic Clearing House 自动票据交换所 ZCPUNtOl  
automatic exchange rates accumulation system 自动化汇率累集系统 Dpw*m.f  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 RLnL9)`W  
automatic teller machine [ATM] 自动柜员机 C=r2fc~w  
autopay 自动转帐 %60 OS3  
available assets 可用资产 <L#d<lx  
available fiscal reserve 现存财政储备 BrwC9:  
available profit 可用利润 RK|*yt"f"  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 %g.cE}^  
average 平均；平均数；海损 RE%f'y  
average basic salary 平均基本薪金 k<^M >` $  
average consumer expenditure 平均消费开支；一般消费开支 R54
[U  
average cost 平均成本 V1V0T ,  
average cost of land production 增辟土地平均成本 @q/g%-WNz  
average daily turnover 平均每日成交额 "Nj/{BU  
average daily wage rate 平均每日工资率 crP2jF!  
average expenditure pattern 平均开支模式 M }d:B)cz  
average growth rate 平均增长率 }:ZA)  
average net fixed assets 固定资产平均净值 !sm/BsmL7T  
average of relatives 相对价格平均数 "/i$_vl  
average price 平均价格 U-u?oU-.'  
average propensity to consume 平均消费倾向；一般消费倾向 e;6KxvX~  
average propensity to save 平均储蓄倾向；一般储蓄倾向 JL= c
IH8  
average rate 平均率 Jd>~gA}l  
average revenue 平均收入；平均收益 qM(}|fMbN  
average stock 平均库存；平均存货 x^f)I|t  
average yearly rent 平均年租 @9gZH_ur>E  
avoidance of double taxation 避免双重课税 2(xC|  
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 neDXzMxF  
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