一些有用的会计术语(也不知道发的地方对不对)A

A: abAw#XQ8  
A share Ａ股；甲类股份 }rvX}   
abatement of tax 减税；减扣免税额 >~0~h:M+  
ABN AMRO Bank N.V. 荷兰银行 r$1b=m,0d  
above-the-line expenditure 线上项目支出；经常预算支出 04WxV(fo'  
above-the-line receipt 线上项目收入；经常预算收入 S"VO@
)d  
ABSA Asia Limited 南非联合亚洲有限公司 G|*&owJ  
absolute change 绝对数值变更 Q:j~ kutS|  
absolute expenditure 实际开支 i&1rf|  
absolute guideline figure 绝对准则数字 c1q;  
absolute interest 绝对权益 Gshy$'_e  
absolute order of discharge 绝对破产解除令 m68>`  
absolute profit margin 绝对利润幅度 B^!-%_q  
absolute value 实值；绝对值 -e_
|^T"  
absolutely vested interest 绝对既得权益 pw&k0?K#  
absorbed cost 已吸收成本；已分摊成本 QE8`nMf  
absorption 吸收；分摊；合并 L PS,\+  
absorption rate 吸收率；摊配率；分摊率  &1f3e  
ACB Finance Limited 亚洲商业财务有限公司 v}J0j  
acceptable form of reciprocity 合理的互惠条件 it-
]-=mqb  
acceptable rate 适当利率；适当汇率 0x,**6  
acceptance agreement 承兑协议 Lu~E5 ,  
acceptance for honour 参加承兑 6g\hQ\+Z}  
acceptor 承兑人；接受人；受票人 ;[79Ewd#$  
acceptor for honour 参加承兑人 joDqv,iW8  
accident insurance 意外保险 +!GJ  
Accident Insurance Association of Hong Kong 香港意外保险公会 gKY
6S?  
accident insurance scheme 意外保险计划 }$'XV.  
accident year basis 意外年度基准 1S(n3(KRk$  
accommodation 通融；贷款 ]bAVOKm-  
accommodation bill 通融票据；空头票据 hH9~.4+*`g  
accommodation party 汇票代发人 eZ$M#I=o  
account balance 帐户余额；帐户结余 2">de/jS  
account book 帐簿 8f<y~L_(`  
account collected in advance 预收款项 1 +s;a]-C  
account current book 往来帐簿 ubZJUm  
account of after-acquired property 事后取得的财产报告 S[gACEZ =  
account of defaulter 拖欠帐目 wMw}3qX$j  
account payable 应付帐款 U{KnjoS  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 o*artMkG  
account receivable 应收帐款 Y]=k"]:%  
account receivable report 应收帐款报表 oB%_yy+  
account statement 结单；帐单；会计财务报表 |VzXcV-"8)  
account title 帐户名称；会计科目 JQ;.+5 N<K  
accountant's report 会计师报告 [mv!r-=  
Accountant's Report Rules 会计师报告规则 5*f54g"'  
accounting and auditing procedure 会计与审计程序；会计与核数程序 DSRmFxkk  
Accounting Arrangements 《会计安排》 f`KO#Wc  
accounting basis 会计基础 (/0dtJ  
accounting by Official Receiver 破产管理署署长呈交的帐目 D^2lb"3  
Accounting Circular 《会计通告》 Q lA?dXQ  
accounting class 会计类别 5HsF#  
accounting date 记帐日期；会计结算日期 ,a?oGi  
accounting for money 款项核算 ^Z
p  
Accounting Officer 会计主任 3A{)C_1a  
accounting period 会计报告期；会计期 Zwz co  
accounting policy 会计政策；会计方针 |d z2Drc  
accounting practice 会计惯例 >&Oql9_  
accounting principle 会计准则 u;]xAr1  
accounting record 会计记录 `a:3S@n(}  
accounting report 会计报告 ]=%6n@z'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Y+o\?|q-E  
Accounting Society of China 中国会计学会 $Mj\ 3  
accounting statement 会计报表 q2r$j\L%  
accounting system 会计制度；会计系统 TqL+^:cq  
accounting transaction 会计事项；帐务交易 ZDAW>H<  
accounting treatment 会计处理 ).IyjHY  
accounting year 会计年度 2NJ\`1HZ\  
accretion 增值；添加 Mo<q(_ZeRP  
accrual 应计项目；应累算数目
1<fW .Q)  
accrual basis 应计制；权责发生制 r{t6Vv2J  
accrual basis accounting 应计制会计；权责发生制会计 L&y"oAp<  
accrue 应累算；应计 &PH:J*?C}  
accrued benefit 应累算利益 "OA{[)fw"  
accrued charges 应计费用 !zm;C@}ln  
accrued cumulative preference share dividend 应累算的累积优先股股息 x@QNMK.7  
accrued expenses 应累算费用 'e*w8h  
accrued interest payable 应付利息；应计未付利息 vG.KSA  
accrued interest receivable 应收利息；应计未收利息  BdiV  
accrued right 累算权益 \{]y(GT  
accruing profit 应累算的利润 (5E09K$  
accumulated fiscal reserve 累积财政储备 >d=pl}-kOQ  
accumulated profit 累积利润；滚存溢利 Ue60Mf
  
accumulated reserve 累积储备 #qmsZHd}b  
accumulation of surplus income 累积收益盈余 f>$RR_  
acquired assets 既得资产 fN&uat7  
acquisition 收购；购置；取得 !4cY^4>o  
acquisition cost 购置成本 ^[r1Dk  
acquisition expenses 购置费用 qrp@   
acquisition of 100% interest 收购全部股权 }IZw6KiN  
acquisition of control 取得控制权 _{;_wwz  
acquisition of fixed assets 购置固定资产 W;cYg.W2  
acquisition of shell “买壳” tk*-Cx?_  
acquisition price 收购价 Ncsh{.
  
act of God 天灾 ;9WU
t,R  
acting partner 执事合伙人 <xF]ca  
active market 买卖活跃的市场；交投畅旺的市场；旺市 },#7  
active partner 积极参与的合伙人 Y)]C.V,~  
active trading 交投活跃 rX /'  
actual circulation 实际流通 .4U*.Rf  
actual cost 实际成本 n}[S  
actual expenditure 实际开支；实际支出 ;1PJS_@rX  
actual income 实际入息；实际收入；实际收益 +-(,'slov  
actual market 现货市场 JKfJ%yy |  
actual price 现货价；实际价格 }% q-9  
actual profit 实际利润 enZZ+|h  
actual quotation 实盘；实际价位；实际报价 >$9
}"  
actual year basis 按实际年度计算 b}ya9tCl;  
actuals 实货 A)3H`L  
actuarial investigation 精算调查 wBwTJCX  
actuarial principle 精算原则 <qpzs@  
actuarial report 精算师报告 R3U|{vgl  
Actuarial Society of Hong Kong 香港精算学会 X[r0$yuE  
actuarial valuation 精算师估值 ZAU#^bEQB  
actuary 精算师 kE
.4 #  
ad referendum agreement 暂定协议；有待覆核的协定 TwI s_r:  
ad valorem duty 从价税；按值征税 IQ_s]b;z  
ad valorem duty system 从价税制 c AO:fb7  
ad valorem fee 从价费 T]Ai{@i  
ad valorem tariff 从价关税 'sH_^{V2  
additional allowance 额外免税额 S4 Uu/EX6S  
additional amount for unexpired risk 未过期风险的额外款额 c`p'5qz  
additional assessable profit 补加应评税利润 <$zhNu~  
additional assessment 补加评税 7L6L{~8 W  
additional commitment 额外承担 A"&<$5Q  
additional commitment vote 额外承担拨款 (DY[OIHI  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Xpn\TD<_I  
additional dependent parent allowance 供养父母额外免税额 [2Zy~`*y{  
additional provision 额外拨款 0QW=2rs  
additional stamp duty 附加印花税 w
iZ  
additional tax 补加税罚款；补加税款 !rr,(!Ip?O  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 hL6;n*S=  
adjudged bankrupt 被裁定破产 ;>jEeIlT  
adjudicated bankrupt 裁定破产人 o h\$u5  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Vc;[0iB  
adjudication of bankruptcy 裁定破产；宣告破产 Tn1V+)  
adjudication of insolvency 裁定无力偿还债务 ?#xm6oe#aH  
adjusted actual 经调整的实数；调整后的实数 &e:+;7  
adjusted current assets 经调整的流动资产；调整后的流动资产 abT,"a\h  
adjusted figure 经调整的数字；调整后的数额 T:Nk9t$W7@  
adjusted liabilities 经调整的负债；调整后的负债 1S!}su,uH  
adjusted loss 经调整的亏损；调整后的亏损 WEe7\bWF  
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 4F G0'J&hw  
adjusted profit 经调整的利润；调整后的利润 W"_<SYVJ  
adjusted surplus 经调整的盈余额；调整后的盈余额 [bP^RY:  
adjusted value 经调整的价值；调整后的价值 ?YS>_MN  
adjustment 调整；修订；理算〔保险〕 pKy4***I3  
adjustment centre 调剂中心 6(d6Uwc`  
adjustment lag 调整过程的时间差距；调整时差 6Q

 [  
adjustment mechanism 调整机制 >FwK_Zd'  
adjustment of loss 亏损调整 Zs=A<[  
adjustment process 调整过程；调整程序 e }?.3,?  
adjustment range 调整幅度 iaEQF]*cC  
administered exchange rate 受管制汇率 7]zZdqG&p`  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 {~&Q"8 }G  
administration expenses 行政费用 {~F|"v  
administration fee 手续费；行政费 @}g3\xLiK  
administration in bankruptcy 破产管理 }URdoTOvb  
administration order 遗产管理令 :R=6Ku>  
administrator 管理人；遗产管理人 -wiQd@X  
administrator of the estate 遗产管理人 ;[R6rVHe{  
admission of debt 债项承认书 `sT;\  
admission of proof 接纳债权证明 ,P`NtTN-  
advance 放贷款项；垫付款项；预支款项；预付款项 ?l?l<`sTO  
advance account 暂支帐目；预付款帐户 =3-?$  
advance compensation 预付补偿金 5kTs7zJ^  
advance from shareholder 股东垫款 Y06^M?}  
advance pending reimbursement 预支以待日后付还 {@)ZXg  
advanced economy 先进经济体系 15Mtlb  
advancement 预付；预付财产 hFv{?v  
advances warrant 垫款令 ga%\n!S  
advancing 贷出 O8$~dzf,2  
adverse balance 逆差 ?#=xx.cF  
adverse exchange 逆汇 6d6cZGS[:  
advertisement addressed to shareholders 在报章刊登的致股东通告 )wM%Ul<s  
advice for collection 托收通知书 Ld}?daPj  
advice of drawing 提款通知书；汇票通知书 Fb]+h)on  
advice of payment 付款通知 zG6l8%q'UE  
Advisory Committee [Securities and Futures Commission] !9_(y~g{N  
谘询委员会〔证券及期货事务监察委员会〕 "4\  
Advisory Committee on Diversification 经济多元化谘询委员会 7[;!enO  
affidavit 誓章；遗产申报誓章 >bf.T7wy  
affidavit of no receipt 述明无收款的誓章 mW%8`$rVEO  
affiliate 联号；联营公司；附属公司 s<F*kLib  
affiliated company 附属公司；联号；联营公司 Zyz#xMmM  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 {+WY,%e  
affordability 负担能力 s%K(hk  
African Development Bank [AfDB] 非洲开发银行 dz([GP'-*  
after-acquired property 事后取得的财产 
\(j*K6#  
after-hours dealing 市后交易 .yZLC%}  
after-tax profit 税后盈利；税后利润；税后溢利 A|r3c?q  
agency agreement 代理协议 ]<\YEz&A  
agency expenses 代理机构的开支 Q*>)W{H&)  
agency fee 代理费 x5Lbe5/P  
Agency Law 《代理法》 37zBX~  
agent 代理人；承销人 ]A=\P,D  
agent of company 公司代理人 &/WM:]^?0)  
agent's fee 代理人费；经纪费 )xV37]  
aggregate 总计；总数；总体数字 ]E<Z5G1HD  
aggregate amount 总款额；总额 'l.tV7  
aggregate assets and liabilities 总体资产与负债 )dhR&@r*w  
aggregate at constant price 按固定价格计算的总体数字 w!20  
aggregate demand 总需求 Ldz]FB|  
aggregate gross position 总持仓量 WDIin6u-  
aggregate limit 总限额 xjo`u:BH  
aggregate of salaries tax 合计薪俸税 Deh3Dtg/
k  
aggregate performance 总体表现；总体业绩 <3B^5p\/  
aggregate supply 总体供应 kPs?  
aggregate surplus 总盈余  80@\e  
aggregate total 整体总额 Bgm8IK)6  
aggregate value 总值；合计价值 ?/3wO/
7[  
aggregated basis 合计基准 W|>jj$/o  
aggregated net chargeable income 合计应课税入息实额 H1kI+YJ@  
aggregation 合并计算；合计；总和 B&a{,.m&q6  
aggregation of incomes of husband and wife 夫妇入息合并计算 FFcCoPX_  
aggregation of property 财产的总和 eW(pP>@k,  
agio 差价；贴水 5 qfvHQ ~M  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 6AAvsu:  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ;b0Q%TDh  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ]LC4rS  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment hI86WP9*  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 F0U %m   
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment  lrv-[}}  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 0#J~@1Gf  
agreement for a settlement 授产协议 _ l`F}v  
agreement for assignment 转让协议 OX;(Mg|  
agreement for sale 售卖协议；买卖协议 .pUB.l$)  
agreement for sale and purchase 买卖协议 rc8HZ  
agreement for the payment of interest 支付利息协议 @ar%`+_  
agreement for the repayment of money 还款协议 OOSf<I*>  
agreement of reinsurance 再保险协议 7y|U!r"Y  
Agricultural Bank of China 中国农业银行 M#'7hm6  
air passenger departure tax 飞机乘客离境税 (WT\
HR  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~][~aEat;V  
airport tax 机场税 03fOm  
alcohol duty 酒精税 /(BS<A  
alienation 让与；让渡；转让 3$!QP N  
alimony 生活费；赡养费 #Zm`*s`  
All Ordinaries Index [AOI] 所有普通股指数 <=7nTcO~  
all risks 全险；综合险 TRi#  
All Sales Record for Stock Market 《股票市场成交报告》 g9pKoi|\E  
Allied Capital Resources Limited 新联财务有限公司 <\^o
  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 crIF5^3Yby  
allocation letter 拨款信件 9xK>fM&u  
allocation of fund 分配款项；预留款项 w"9h_;'C_  
allocation of profit 利润分配；溢利分配 Z5q%L!4G  
allocation warrant 拨款令 ]%6%rq%9C  
allotment 分配；配股 k={D!4kKz  
allotment notice 股份配售通知；配股通知 0(y*EJA$  
allotment of shares 股份分配 U7x  
allowable 可获宽免；免税的 3HrG^/  
allowable business loss 可扣除的营业亏损 7p.8{zQ*  
allowable expenses 可扣税的支出 ,zoHmV1Wd+  
allowance 免税额；津贴；备抵；准备金 ElW\;C:K*  
allowance for debts 债项的免税额 -t4:%-wv  
allowance for depreciation by wear and tear 耗损折旧免税额 MF"*xr v  
allowance for funeral expenses 殡殓费的免税额 S5hc@^|0Z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 arm_SyL0  
allowance for repairs and outgoings 修葺及支出方面的免税额 XS&Pc  
allowance to debtor 给债务人的津贴 *U
1*/Q.  
alteration of capital 资本更改 ?_g
vI  
alternate trustee 候补受托人 nnPT08$  
amalgamation 合并 \XB,)XDB  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 swj\X,{  
ambit of charges 征税范围；收费范围 NRx 7S9W  
amended valuation 经修订的估值 v)du]  
American Commodities Exchange 美国商品交易所 }'P|A  
American Express Bank Limited 美国运通银行 uBww  
American Stock Exchange 美国证券交易所 i`sZP#h  
amortization 摊销 h2zSOY{su  
amount due from banks 存放银行同业的款项 :5~Dca_iU4  
amount due from banks abroad 存放海外银行同业的款项 1/9*c *w  
amount due from holding companies 控股公司欠款 <9pI~\@w  
amount due from local banks 存放本港银行同业的款项 IE\RP!  
amount due to banks 银行同业的存款 g4WmUV#wp  
amount due to banks abroad 海外银行同业的存款 D=a*Xu2zq  
amount due to holding companies 控股公司存款 ;&j'`tP  
amount due to local banks 本港银行同业的存款 )W\)kDh!  
amount due to outport banks 外埠银行同业的存款 SdlO]y9E  
amount for note issue 发行纸币的款额 O<s7VHj  
amount of bond 担保契据的款额 QwhO/  
amount of consideration 代价款额 |^8ND#x  
amount of contribution 供款数额 rd->@s|4mT  
amount of indebtedness 负债款额 En&7e  
amount of principal of the loan 贷款本金额 ELwXp|L  
amount of rates chargeable 应征差饷数额 _K#7#qp2  
amount of share capital 股本额 (>0`e8v!  
amount of sums assured 承保款额 KcV"<9rE  
amount of variation 变动幅度 ]&]G  
amount of vote 拨款数额 961&rR}d  
amount payable 应付款额 zRjbEL  
amount receivable 应收款额 -I5]#%eX^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9\!&c<i=  
analysis 分析 MlWKfe<  
ancillary risk 附属风险 Jzf+"%lv  
annual account 周年帐目；周年帐目报表；年度决算；年结 PJB_"?NTTC  
annual accounting date 年结日期 aZ~e;}w.Zq  
annual allowance 每年免税额；年积金；年度津贴；年津 rwDLBpk  
annual balance 年度余额 I '0
[  
annual disposable income 每年可动用收入 *x8~}/[T(F  
annual estimates 周年预算 TYuP EVEXZ  
annual fee 年费 ODu/B'*  
annual general meeting 周年大会 oX)a6FXK>  
annual growth rate 年增率；每年增长率 l)$mpMgAD  
annual long-term supplement 长期个案每年补助金 zKP[]S-  
annual pensionable emolument 可供计算退休金的年薪 AIOGa<^  
annual report 年报 @].s^ss9_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 b$Hbo;_  
annual return 周年报表；周年申报表；每年报税表格 P7}w^#x  
Annual Return Rules 《周年报表规则》 w-WAgAch  
annual review of consumer prices 每年消费物价回顾 k`>qb8,  
annual roll-forward basis 逐年延展方式 R,D/:k'~k  
annual salary 年薪 '~b  
annual statement 年度报表；年度决算表 -aJ(-Np$f  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 49E| f ^q  
annuitant 年金受益人 {@KLN<  
annuity 年金 ruagJS)+  
annuity contract 年金合约 kVtP~  
annuity on human life 人寿年金 *P *.'XM  
antecedent debt 先前的债项 :c]y/lQmV  
ante-dated cheque 倒填日期支票 g[i;>XyP  
anticipated expenditure 预期开支 a)2l9  
anticipated net profit 预期纯利 D7pQWlN\  
anticipated revenue 预期收入 Y_*KAr'{P  
anti-inflation measure 反通货膨胀措施 @GAj%MK$  
anti-inflationary stance 反通货膨胀立场 ;L87 %P(.  
apparent deficit 表面赤字 5L6.7}B  
apparent financial solvency 表面偿债能力 $!G|+OuTR  
apparent partner 表面合伙人 umPnw  
application for personal assessment 个人入息课税申请书 !"phz&E5ah  
application of fund 资金应用 4Ty?>'*|  
application to release as liquidator and to destruct the books of accounts and documents xy>$^/[$  
申请免除清盘人职务及毁灭帐簿与文件 ,eebO~7vB  
appointed actuary 委任精算师 \|X 1  
appointed auditor 委任核数师；委任审计师 [x>Pf1  
appointed trustee 委任的受托人 9hK8dJw  
appointer 委任人 1<x5{/CZ  
apportioned pro rata 按比例分摊  e#5WX  
apportionment 分配；分摊 j\KOKvY)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 iU.` TqR7  
apportionment formula 分摊方程式 EM<W+YU  
apportionment of estate duty 遗产税的分摊 X ([^i;mr  
appraisal 估价；评估 \t{4pobo  
appreciable growth 可观增长 <EyJ $$  
appreciable impact 显着影响 d.ywH;  
appreciable increase 可观增长 VKXi*F9  
appreciation 增值；升值 7202N?a {  
appreciation against other currencies 相对其他货币升值 2O(k@M5E?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 UV%o&tv|<  
appreciation tax 增值税 9i#,V@  
appropriation 拨款；拨用；拨付 T\zn&6  
appropriation account 拨款帐目 ~xam ;]2  
Appropriation Bill 拨款法案 miBCq
l@x  
appropriation-in-aid system 补助拨款办法 uF%N`e^S  
approved assets 核准资产 Nc6y]eGz  
approved basket stock 认可一篮子证券 *C)m#[#:u  
approved budget 核准预算 D3 +|Os)  
approved charitable donation 认可慈善捐款 e+Mm!\;`  
approved charitable institution 认可慈善机构 2:.$:wS  
approved currency 核准货币；认可货币 $m>( kd1  
approved estimates 核准预算 hQ%X0X,  
approved estimates of expenditure 核准开支预算 ZyU/ .Uk  
approved overseas insurer 核准海外保险人 5Mxl({oI]  
approved overseas trust company 核准海外信托公司 cJT_Qfxx  
approved pooled investment fund 核准汇集投资基金 S%]4['Y  
approved provident fund scheme 认可公积金计划 4myikeUR_  
approved provision 核准拨款 M2:3k  
approved redeemable share 核准可赎回股份 l+(B~v  
approved regional stock 认可地区性证券 5FJ%"5n&  
approved retirement scheme 认可退休金计划 5-a^Frmg#"  
approved subordinated loan 核准附属贷款 mMZ=9 ?m  
arbitrage 套戥；套汇；套利 f3,Xb ]h  
arbitrageur 套戥者；套汇者 k"dE?v\cG  
arbitrary amount 临时款项 ViOXmK"  
arrangement 措施；安排；协定 4u p7:?  
arrears 欠款 8f?o?c|  
arrears of pay 欠付薪酬 ~Gg19x.#uW  
arrears of revenue 逾期未收税款；逾期未收的帐项 Rp zuSh  
articles of association 组织章程；组织细则；组织章程细则 6EWCJ%_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9[E/^  
ascertainment of profit 确定利润 WFug-#;e  
"Asia Clear" “亚洲结算系统” <6N3()A)%1  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Q\~#cLJ/  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ieEtC,U  
Asian Development Fund [ADF] 亚洲发展基金 ENYc.$r  
Asian dollar bond 亚洲美元债券 w0>5#jq#r  
Asian dollar market 亚洲美元市场 AnsJ3C  
Asian dollar rate 亚洲美元利率 6(Cjak+~!  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 fb8xs<  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 K/(Z\lL  
asked price 沽盘；喊价；索价；卖方报价 kad$Fp39  
assessable income 应评税入息 "H=fWz5z  
assessable loss 应评税亏损 kYS\TMt,C  
assessable profit 应评税利润 u8~5e  
assessable value 应评税值 l9rN!Q|  
assessed profit 估定利润 >Y3zO2Cr  
assessed value 经评估价值 PwAmnk !  
assessment 评税；评定；估价；评税单 a<pEVV\NB~  
assessment number 评税编号；估价编号 A[88IMZs  
assessment of additional tax 补加税评税 GO#eI]>/r  
assessment of performance 业绩评估；实绩评价 g[{rX4~|  
Assessor 评税主任 ,;= S\  
asset price bubbles 资产价格泡沫 iQh:y:Jo1&  
asset-backed securities 具资产保证的证券 p{V(! v|  
assets accretion 资产增值 Y^?PHz'Go  
assets and liabilities 资产与负债 R'1"`@fG  
assets betterment statement 资产递增表；资产改进表 ^> d"D  
assets lending 实物放款；有抵押贷款 ]_y;Igaj  
assets of the company passing on the death 死者去世时转移的公司资产 Q|Pm8{8  
assets pledged as security for liabilities 用作负债抵押的资产 dI,H:g  
assets portfolio 资产投资组合 G~lnX^46"  
assets price 资产价格 a'G[!"  
assets quality 资产质素 [/cJc%{N  
assets realization 资产变现 ]%5gPfv[T  
assets refinancing arrangement 资产再集资安排 K!88 Nox(  
assets securitization 资产证券化 WdrMp  
assets situated outside Hong Kong 在香港以外地方的资产 B8-Y)u1G  
assets stripping 削减资产；拆卖资产 MIv,$  
assets value 资产值 Bm^8"SSN  
assignee 承让人 P_N},Xry  
assignment 转让；转让书；转让契 \cAifU  
assignment of interest 权益转让 1rmN)  
assignment of letters patent and trade mark 专利证书及商标转让 sMw"C~XL  
assignment of property 物业转让；物业转让书 }Oy/F  
assignment right 转让权 >F!X'#Iv  
assignor 转让人 ~;uW) [  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 PPtJ/ }\  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 XOY\NMo  
associate member 附属会员 m`3gNox  
associated body corporate 相联法人团体 VS<w:{*  
associated company 相联公司；联属公司 QRY7ck:N  
associated corporation 相联法团 TkjZI}]2  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] TP/bPZY  
公认会计师公会〔英国〕 ^6^A/]v  
Association of Futures Exchange Brokers 香港期货经纪协会 B{_-k  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 A%#."2vq~  
association of underwriters 承保人组织 -F-,
Gcos  
assumption of control 接管 ]n|lHZR  
assurance 担保；保险；转易；转易书 ,6\oT;G  
assurance of interest 权益的转易 Mw$.B#  
at 19XX price 按一九ＸＸ年价格计算 ?Qh[vcF7`  
at a discount 按赔价计算；按贴水价格计算；打折扣 SL% Ec%9Y  
at a premium 按溢价计算；按升水价格计算 W QyMM@#  
at call 通知付款；按通知 }Mh`j$  
at constant market price 按固定市价计算 *7/MeE6)i  
at constant price 按固定价格计算 I#t#%!InH  
at cost 按成本计算 [%7oq;^J  
at current market price 按当时市价计算；按现时市价计算 ) ]]PhGX~  
at current price 按当时价格计算；按现时价格计算 ~M J3-<I  
at factor cost 按要素成本计算；按生产要素成本计算 x@"`KiEUs  
at money-of-the-day price 按付款当日价格计算 oMZ|)(7C  
at or better 按指定或较佳价位〔买卖指令〕 Yh;A  
at par 按面值计算；平价 w259':  
at sight 见票即付 1A
9
Gf  
at the close 按收市盘 $QuSmA<4lS  
at the opening 按开市盘 "CWqPcr  
attestation 见证；见证条款 T`^LWc"  
at-the-money option 平价期权 IQ}YF]I;  
attorney 受权人；受托代表人 F|W(_llfM  
attornment 新拥有人承认书 NIOWjhi[Jn  
attributable profit 可归属利润 4}=Z+tDu>  
attributable share value 可归属股份价值 d[Rs  
Auckland Stock Exchange 奥克兰证券交易所 h`p9H2}0  
auction 拍卖 GI*2*m!u  
auctioneer 拍卖商 h]okY49hY  
audit 审计；核数 *}`D2_uP  
Audit Commission 审计署 vJ!<7 l&  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] *Ry "`"  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 5},kXXN{+  
audit review 帐目审查 k;y5nXIlN  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 v/DWy(CC  
audited account 审计帐目；经审计的帐目 SQVyCxcX_  
audited annual account 经审计的周年帐目 'x\{sv  
audited balance sheet 经审计的资产负债表 -qnd
BS  
auditor 核数师；核数主任；审计师 syLpnNx=  
auditor's certificate 核数师证明书；审计师证明书 E?P:!V=_  
auditor's report 核数师报告；审计师报告 Ra?0jcSQ$  
Aussie bond 澳元债券 <</ Le%  
austerity budget 紧缩预算 qc`UDD5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 3P2L phW  
Australia All Ordinaries Index 澳洲所有普通股票指数 g JMv  
Australian Dollar [AUD] 澳元 VYN1^Tp  
Australian Options Market 澳大利亚期权市场 e$@azi1  
Australian Securities Commission 澳洲证券事务监察委员会 W_N!f=HW  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4wQ>HrS)(  
Australian Stock Exchange 澳大利亚证券交易所 Gj([S17\0:  
Austrian Schilling [ATS] 奥地利先令 CpF&Vy K  
authentication 认证；鉴证 'gwh:8Xc  
authority to purchase 委托购买证；委购书 |G]M"3^  
authorization 认可；核准；授权；授权书 s;-%Dfn  
authorization by direction 指示授权 at `\7YfQp  
authorization by instruction 指令授权 /WKp\r(Hp  
authorization by warrant 令状授权 ~,.}@XlgT.  
authorization of unit trust 单位信托的认可 VN9C@ ;'$  
authorized agent 指定代理人 v5o@l
s  
authorized capital 法定资本 86\B|!   
authorized clerk 出市员 LK[%}2me  
authorized dealer 认可交易商 J~vK`+Zs  
authorized financial institution 认可财务机构 !>5!Fb=Sy  
authorized fund 认可基金 Enj],I  
authorized fund house 获授权的基金公司；认可基金公司 oVSq#I4  
authorized institution 认可机构 ;iEFG^'tG  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 KUqD<Jj?  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 HNtl>H  
authorized insurer 获授权保险人；获认可承保人 ?rn#S8nNx<  
authorized investment 特准投资项目 y7CrH=^jc  
authorized person 获授权人 }PDNW  
authorized representative 获授权代表 & ]/Z~Vt  
authorized share capital 法定股本 v(tr:[V  
automated quotation system 自动报价系统 h .$3jNU  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] C6C7*ks  
自动交易系统〔香港期货交易所有限公司〕 Z,osdF  
automatic adjustment mechanism 自动调整机制 |YAnd=$  
automatic adjustment system 自动调整系统 C7[CfcPA  
Automatic Clearing House 自动票据交换所 77ID 82  
automatic exchange rates accumulation system 自动化汇率累集系统 4h[^!up.7  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 e:  
automatic teller machine [ATM] 自动柜员机 4^O'K;$leD  
autopay 自动转帐 MzsDDP+h  
available assets 可用资产 7 n=fB#!*3  
available fiscal reserve 现存财政储备 ( nH3  
available profit 可用利润 U0:tE>3`  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 
2x7%6'  
average 平均；平均数；海损 isP4*g&%x  
average basic salary 平均基本薪金 IuQY~!  
average consumer expenditure 平均消费开支；一般消费开支 n3kYVAgF  
average cost 平均成本 L>mv\D;o.  
average cost of land production 增辟土地平均成本 pPdOwK#  
average daily turnover 平均每日成交额 ~\z\f}w  
average daily wage rate 平均每日工资率 jci'q=Vpu  
average expenditure pattern 平均开支模式 JUlV$b.)J  
average growth rate 平均增长率 S?5z  
average net fixed assets 固定资产平均净值 YbrsXp"  
average of relatives 相对价格平均数 qeyBZ8BG  
average price 平均价格 HEjrat;5  
average propensity to consume 平均消费倾向；一般消费倾向 Wh)QCp0|n  
average propensity to save 平均储蓄倾向；一般储蓄倾向 X>#!s Lt  
average rate 平均率 7QlA/iKqK  
average revenue 平均收入；平均收益 5!PU+9Kh  
average stock 平均库存；平均存货 m{bw(+r  
average yearly rent 平均年租 +FoR;v)z=F  
avoidance of double taxation 避免双重课税 t3 q0|S
  
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 q lL6wzq,  
*p.P/w@1  
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