一些有用的会计术语(也不知道发的地方对不对)A

A: k8x&aH  
A share Ａ股；甲类股份 VkN[=0a,  
abatement of tax 减税；减扣免税额 }n2-*{)x  
ABN AMRO Bank N.V. 荷兰银行 O{i_?V_  
above-the-line expenditure 线上项目支出；经常预算支出 {xBjEhQm  
above-the-line receipt 线上项目收入；经常预算收入 '4^V4i  
ABSA Asia Limited 南非联合亚洲有限公司 \@}$Wjsl  
absolute change 绝对数值变更 yhkQFB%gv  
absolute expenditure 实际开支 /|u]Y/ *  
absolute guideline figure 绝对准则数字 4MtqQq4%  
absolute interest 绝对权益 *a4b`HRT  
absolute order of discharge 绝对破产解除令 8SCW.;0  
absolute profit margin 绝对利润幅度 ssr)f8R#,#  
absolute value 实值；绝对值 |B{$URu  
absolutely vested interest 绝对既得权益 @DQ"vFj6<  
absorbed cost 已吸收成本；已分摊成本 q@MjeGs%  
absorption 吸收；分摊；合并 D 5r   
absorption rate 吸收率；摊配率；分摊率 Am0.c0h
  
ACB Finance Limited 亚洲商业财务有限公司 ^/d^$  
acceptable form of reciprocity 合理的互惠条件 MZP><Je&  
acceptable rate 适当利率；适当汇率 );uZ4PNK/?  
acceptance agreement 承兑协议 |YGiATD4DG  
acceptance for honour 参加承兑 7f\^VG  
acceptor 承兑人；接受人；受票人 J2rLsNC]0  
acceptor for honour 参加承兑人 HsgTHe  
accident insurance 意外保险 k>0cTBY&  
Accident Insurance Association of Hong Kong 香港意外保险公会 <<2b2?aS`  
accident insurance scheme 意外保险计划 ^? {kj{v  
accident year basis 意外年度基准 A%m`LKV~@  
accommodation 通融；贷款 ,^IZ[D>u)  
accommodation bill 通融票据；空头票据 *ckrn>E{h  
accommodation party 汇票代发人 >3 .ep},  
account balance 帐户余额；帐户结余 Tvx8l m'  
account book 帐簿 9c;lTl^4;  
account collected in advance 预收款项 NdSxWrD`m  
account current book 往来帐簿 tEX~72v  
account of after-acquired property 事后取得的财产报告 sV'.Bomq  
account of defaulter 拖欠帐目 $}UJs <-F  
account payable 应付帐款 i+
x6aQ24  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 'TN{8~Gt*  
account receivable 应收帐款 lPN< rgg  
account receivable report 应收帐款报表 y yR8VO{  
account statement 结单；帐单；会计财务报表 s=~7m
.m  
account title 帐户名称；会计科目 DF
[b?  
accountant's report 会计师报告 W>|b98NPu  
Accountant's Report Rules 会计师报告规则 l`%} {3r9  
accounting and auditing procedure 会计与审计程序；会计与核数程序 6dy4
{i  
Accounting Arrangements 《会计安排》 FHcqu_;J  
accounting basis 会计基础 z57papo  
accounting by Official Receiver 破产管理署署长呈交的帐目 -Us% 
g  
Accounting Circular 《会计通告》 P_g0G#`4  
accounting class 会计类别 y{?jr$js<  
accounting date 记帐日期；会计结算日期 geN%rD
  
accounting for money 款项核算 kJeOlO[  
Accounting Officer 会计主任 )* nbEZm@  
accounting period 会计报告期；会计期 P"~T*Qq-R  
accounting policy 会计政策；会计方针 l(
#Y8  
accounting practice 会计惯例 _vLT!y  
accounting principle 会计准则 Lm{ o=v  
accounting record 会计记录 :(p rx   
accounting report 会计报告 \q1%d.\X  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 vhEs+j  
Accounting Society of China 中国会计学会 2b,TkG8K  
accounting statement 会计报表 bNU^tL3QZ  
accounting system 会计制度；会计系统 !skiD}zd1  
accounting transaction 会计事项；帐务交易 =l'_*B8  
accounting treatment 会计处理 ZWW8Hr  
accounting year 会计年度 wEc5{ b5
M  
accretion 增值；添加 *K.7Zf0  
accrual 应计项目；应累算数目 d>98 E9  
accrual basis 应计制；权责发生制  Q<ExfJm  
accrual basis accounting 应计制会计；权责发生制会计 mT~>4xi0  
accrue 应累算；应计 /0B?3&H  
accrued benefit 应累算利益 HbSx}bM_9  
accrued charges 应计费用 lFV|GJ  
accrued cumulative preference share dividend 应累算的累积优先股股息 RX\O'Zwlj  
accrued expenses 应累算费用 uWj-tzu  
accrued interest payable 应付利息；应计未付利息 1O7ss_E  
accrued interest receivable 应收利息；应计未收利息 oP75|p  
accrued right 累算权益 {$:13AnK  
accruing profit 应累算的利润 Y1+lk^  
accumulated fiscal reserve 累积财政储备 ^ 6|"=+cO\  
accumulated profit 累积利润；滚存溢利 #p`7gFl  
accumulated reserve 累积储备 7uNI  
accumulation of surplus income 累积收益盈余 '="){  
acquired assets 既得资产 }jgAV  
acquisition 收购；购置；取得 h*Tiv^a  
acquisition cost 购置成本 HZ=yfJs nc  
acquisition expenses 购置费用 *
bSG48W("  
acquisition of 100% interest 收购全部股权 /n
7,B}  
acquisition of control 取得控制权 2`m_"y  
acquisition of fixed assets 购置固定资产 X6'&X  
acquisition of shell “买壳” 'Jr*oru  
acquisition price 收购价 &L~rq)r/&  
act of God 天灾 :/l  
acting partner 执事合伙人 GTNTx5H  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }TL"v|ny6;  
active partner 积极参与的合伙人 FCJ(D!  
active trading 交投活跃 )ixE  
actual circulation 实际流通 !P3|T\|]+  
actual cost 实际成本  y-#tU>P  
actual expenditure 实际开支；实际支出 I GtH<0Du  
actual income 实际入息；实际收入；实际收益 ^ s4|  
actual market 现货市场 K_3ZJ  
actual price 现货价；实际价格 .&.CbE8K[  
actual profit 实际利润 qJj5J;k  
actual quotation 实盘；实际价位；实际报价 P'~3WL4MKs  
actual year basis 按实际年度计算 nHjwT5Q+Q  
actuals 实货 \RO S
d  
actuarial investigation 精算调查 O9)8a]  
actuarial principle 精算原则 ]XyJ7esg  
actuarial report 精算师报告 rnE'gH(V'  
Actuarial Society of Hong Kong 香港精算学会 )&-E@% \  
actuarial valuation 精算师估值 {!h[@f4  
actuary 精算师 +8I0.,'  
ad referendum agreement 暂定协议；有待覆核的协定 7yl'!uz)9  
ad valorem duty 从价税；按值征税 =x>k:l~s  
ad valorem duty system 从价税制 e?WR={  
ad valorem fee 从价费 ')cu/  
ad valorem tariff 从价关税 q'tT)IgD  
additional allowance 额外免税额 do7{  
additional amount for unexpired risk 未过期风险的额外款额 K? k`U,
 
additional assessable profit 补加应评税利润 +%v4Ci"%y  
additional assessment 补加评税 E@KK\m \e  
additional commitment 额外承担 U+ =q_ <  
additional commitment vote 额外承担拨款 =`H(`2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 o+&sodt|`  
additional dependent parent allowance 供养父母额外免税额 H'.eqZM  
additional provision 额外拨款 $49tV?q5
 
additional stamp duty 附加印花税 ppjrm
 
additional tax 补加税罚款；补加税款 1S:H!h3  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 yK^k*)2N  
adjudged bankrupt 被裁定破产 5hMiCod  
adjudicated bankrupt 裁定破产人 Nfh(2gK+  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 /o2eKx  
adjudication of bankruptcy 裁定破产；宣告破产 6"(&l
K\^  
adjudication of insolvency 裁定无力偿还债务 RJSgts "F  
adjusted actual 经调整的实数；调整后的实数 /'&LM\  
adjusted current assets 经调整的流动资产；调整后的流动资产 ]\U'_G2]  
adjusted figure 经调整的数字；调整后的数额 ] W_T(C*  
adjusted liabilities 经调整的负债；调整后的负债 qDW/8b\^  
adjusted loss 经调整的亏损；调整后的亏损 w[&BY  
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 >smaR^m  
adjusted profit 经调整的利润；调整后的利润 S0`*  
adjusted surplus 经调整的盈余额；调整后的盈余额 j>iM(8`t1  
adjusted value 经调整的价值；调整后的价值 j3><J  
adjustment 调整；修订；理算〔保险〕 K0]Wb=v  
adjustment centre 调剂中心 <PxEl4  
adjustment lag 调整过程的时间差距；调整时差 RZZB?vx  
adjustment mechanism 调整机制 vY6
|V$  
adjustment of loss 亏损调整 uu>g(q?4II  
adjustment process 调整过程；调整程序 7Fp2=j  
adjustment range 调整幅度 ;1nd~0
o  
administered exchange rate 受管制汇率 ]{hfM  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ~ocr^V{"<~  
administration expenses 行政费用 ]2jnY&a5  
administration fee 手续费；行政费 ~xCy(dL^}  
administration in bankruptcy 破产管理 ~U|te_l  
administration order 遗产管理令 !`g
g$9  
administrator 管理人；遗产管理人 =6$(m}(74  
administrator of the estate 遗产管理人 ~EBZlTN  
admission of debt 债项承认书 f
OJyY[  
admission of proof 接纳债权证明 >&R|t_ypw  
advance 放贷款项；垫付款项；预支款项；预付款项 `PL!>oa(8  
advance account 暂支帐目；预付款帐户 <bH>\@p7}  
advance compensation 预付补偿金 ;3!TOY"j;e  
advance from shareholder 股东垫款 0czy:d,M%  
advance pending reimbursement 预支以待日后付还 Dz?F,g_  
advanced economy 先进经济体系 8HzEH-J   
advancement 预付；预付财产 E=y
#

~W  
advances warrant 垫款令 )JPcSy*  
advancing 贷出 Buo1o&&  
adverse balance 逆差 F~B8XUa3  
adverse exchange 逆汇 y!#1A?|k  
advertisement addressed to shareholders 在报章刊登的致股东通告 ^%L$$V nG  
advice for collection 托收通知书 bke 1 F '  
advice of drawing 提款通知书；汇票通知书 ,O2F}5|;  
advice of payment 付款通知 Jd |hwvwFe  
Advisory Committee [Securities and Futures Commission] 
oDC3AK&  
谘询委员会〔证券及期货事务监察委员会〕 by {~gu  
Advisory Committee on Diversification 经济多元化谘询委员会 T<OLf
uV  
affidavit 誓章；遗产申报誓章 * .e^s3q$  
affidavit of no receipt 述明无收款的誓章 CB~&!MdMr  
affiliate 联号；联营公司；附属公司 sJ,zB[e8  
affiliated company 附属公司；联号；联营公司 ]?kf;A@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 *}?^)z7w  
affordability 负担能力 b;yhgdFx  
African Development Bank [AfDB] 非洲开发银行 GB-=DC6  
after-acquired property 事后取得的财产 pY2nv/  
after-hours dealing 市后交易 =q._Qsj?fu  
after-tax profit 税后盈利；税后利润；税后溢利 |h#mv~cF  
agency agreement 代理协议 ^}WeBU  
agency expenses 代理机构的开支 }, ]W/  
agency fee 代理费 W4N$]D=  
Agency Law 《代理法》 p~r +2(J
 
agent 代理人；承销人 DzYno-]A]  
agent of company 公司代理人 9 Hm!B )Y  
agent's fee 代理人费；经纪费 6gp3n;D  
aggregate 总计；总数；总体数字 W4Eo1 E  
aggregate amount 总款额；总额 [P[syi#]t  
aggregate assets and liabilities 总体资产与负债 Bdq/Ohw|!  
aggregate at constant price 按固定价格计算的总体数字 t?/#:J*_7  
aggregate demand 总需求 RY*6TYX!  
aggregate gross position 总持仓量 r`" ?K]rI  
aggregate limit 总限额 <uA|nYpp  
aggregate of salaries tax 合计薪俸税 %DiZ&}^Ck  
aggregate performance 总体表现；总体业绩 ^7(zoUn:  
aggregate supply 总体供应 FO*Py)/rX  
aggregate surplus 总盈余 ;'nu9FU*O  
aggregate total 整体总额 M'*
 Y  
aggregate value 总值；合计价值 eX}uZR  
aggregated basis 合计基准 WhvO-WF  
aggregated net chargeable income 合计应课税入息实额 ^oA^z
1>3  
aggregation 合并计算；合计；总和 ,cpPXcz?,  
aggregation of incomes of husband and wife 夫妇入息合并计算 27;*6/>,  
aggregation of property 财产的总和 /VJ[1o^  
agio 差价；贴水 bGDV9su  
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》 @ij}|k%*  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Y,?rykRj  
《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》 Vk[m$  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Pg5 1}{  
《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》 !k&<  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment RM,r0Kv17Y  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 1C:lXx$|  
agreement for a settlement 授产协议 E_-CsL%  
agreement for assignment 转让协议 >?I[dYzut  
agreement for sale 售卖协议；买卖协议 {V8v  
agreement for sale and purchase 买卖协议 ~`T3 i  
agreement for the payment of interest 支付利息协议 J}lBKP:-*  
agreement for the repayment of money 还款协议 N-;e" g  
agreement of reinsurance 再保险协议 #m|AQr|  
Agricultural Bank of China 中国农业银行 C2FewsRz  
air passenger departure tax 飞机乘客离境税 KUZ'$oKg  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 N3i}>Q)B  
airport tax 机场税 4mUQVzV  
alcohol duty 酒精税 FjVC&+
c  
alienation 让与；让渡；转让 D24@lZ`g~  
alimony 生活费；赡养费 +ImPNwrY  
All Ordinaries Index [AOI] 所有普通股指数  >Xh9{/o  
all risks 全险；综合险 d+Pfi)+(I  
All Sales Record for Stock Market 《股票市场成交报告》 K
p8!^os  
Allied Capital Resources Limited 新联财务有限公司 W8R@Pf
  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 *tO7A$LDT  
allocation letter 拨款信件 }JoCk{<31  
allocation of fund 分配款项；预留款项 Il>!C\hU  
allocation of profit 利润分配；溢利分配 b$
H{|[  
allocation warrant 拨款令 UC3?XoT\  
allotment 分配；配股 5&\Q0SX(~  
allotment notice 股份配售通知；配股通知 0k0y'1SL  
allotment of shares 股份分配 f_7a) 'V4  
allowable 可获宽免；免税的 OcwD<Xy  
allowable business loss 可扣除的营业亏损 rhsSV3iM  
allowable expenses 可扣税的支出 j[v<xo  
allowance 免税额；津贴；备抵；准备金 a>G|t5w  
allowance for debts 债项的免税额 la[xbv   
allowance for depreciation by wear and tear 耗损折旧免税额 ci <`*>l  
allowance for funeral expenses 殡殓费的免税额 e@F9'z4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 e>=P'  
allowance for repairs and outgoings 修葺及支出方面的免税额 %70sS].@  
allowance to debtor 给债务人的津贴 Yu>VW\Fb  
alteration of capital 资本更改 Jo1n>Mo-j  
alternate trustee 候补受托人 E?m(&O j  
amalgamation 合并 _t_X`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 TG~:Cmc  
ambit of charges 征税范围；收费范围 ! jm>  
amended valuation 经修订的估值 PTXy:>]M  
American Commodities Exchange 美国商品交易所 dd@qk`Zl&A  
American Express Bank Limited 美国运通银行 K1AI:$H  
American Stock Exchange 美国证券交易所 )4vZIU#  
amortization 摊销 s`B"qw  
amount due from banks 存放银行同业的款项 PF+v[h;,  
amount due from banks abroad 存放海外银行同业的款项 y2bL!Y<s9  
amount due from holding companies 控股公司欠款 yZE"t[q#O  
amount due from local banks 存放本港银行同业的款项 :,X,!0pWRp  
amount due to banks 银行同业的存款 K3Zc>QL{  
amount due to banks abroad 海外银行同业的存款 . T6fPEb  
amount due to holding companies 控股公司存款 ],YIEOx6  
amount due to local banks 本港银行同业的存款
eZ#nZB  
amount due to outport banks 外埠银行同业的存款 ;I1}g]  
amount for note issue 发行纸币的款额 4mq+{c0  
amount of bond 担保契据的款额 8M9 &CsT6  
amount of consideration 代价款额 D<B/oSy  
amount of contribution 供款数额 03Pa; n  
amount of indebtedness 负债款额
sDL@e33Yb  
amount of principal of the loan 贷款本金额 X YO09#>&  
amount of rates chargeable 应征差饷数额 }u8o*P|,  
amount of share capital 股本额 St}j^
i  
amount of sums assured 承保款额 R
d7Xs  
amount of variation 变动幅度 Bt[OGa(q  
amount of vote 拨款数额 c%%r  
amount payable 应付款额 }YH@T]O}  
amount receivable 应收款额 =X6WK7^0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #
K:|@d  
analysis 分析 m`l3@Z  
ancillary risk 附属风险 WX$mAQDV  
annual account 周年帐目；周年帐目报表；年度决算；年结 *&]x-p1m  
annual accounting date 年结日期 P[6@1  
annual allowance 每年免税额；年积金；年度津贴；年津 HQl
hT  
annual balance 年度余额 3
)ac   
annual disposable income 每年可动用收入 1sKKmtgH  
annual estimates 周年预算 8q*MhH>6I  
annual fee 年费 bkk1_X  
annual general meeting 周年大会 <+ 0cQq=2  
annual growth rate 年增率；每年增长率 2gLa4B-  
annual long-term supplement 长期个案每年补助金 wN1%;~?7  
annual pensionable emolument 可供计算退休金的年薪 Blv!%es  
annual report 年报 ^c",!Lp}{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ma@3BiM  
annual return 周年报表；周年申报表；每年报税表格 c^0YuBps[  
Annual Return Rules 《周年报表规则》 3NRxf8  
annual review of consumer prices 每年消费物价回顾 A;VjMfoB  
annual roll-forward basis 逐年延展方式 s6Ox!)&  
annual salary 年薪 ^M36=~j  
annual statement 年度报表；年度决算表 j.UQLi&`  
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 $OOZ-+8  
annuitant 年金受益人 .XD7};g  
annuity 年金 P{2V@ <}  
annuity contract 年金合约 + <AD  
annuity on human life 人寿年金 Z^?1MJ:`  
antecedent debt 先前的债项 wcz|Zy  
ante-dated cheque 倒填日期支票 ?Ne@OMc  
anticipated expenditure 预期开支 bH+x `]{A  
anticipated net profit 预期纯利 LB*qL  
anticipated revenue 预期收入 n^<3E; a  
anti-inflation measure 反通货膨胀措施 P2J{Ml#  
anti-inflationary stance 反通货膨胀立场 f+>l-6M+p  
apparent deficit 表面赤字 5)X;q-  
apparent financial solvency 表面偿债能力 WXz'H),
R  
apparent partner 表面合伙人 K"~Tk`[0Q  
application for personal assessment 个人入息课税申请书 o!.\+[  
application of fund 资金应用 x:'M\c7  
application to release as liquidator and to destruct the books of accounts and documents 1~BDtHW7`n  
申请免除清盘人职务及毁灭帐簿与文件 52+;j[ ]/O  
appointed actuary 委任精算师 v=!Ap ; 2L  
appointed auditor 委任核数师；委任审计师 &0B<iO<f  
appointed trustee 委任的受托人 .yz-o\,gF%  
appointer 委任人 scmn-4j'{  
apportioned pro rata 按比例分摊 /Mk85C79  
apportionment 分配；分摊 (!FUu  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Nxk3uF^  
apportionment formula 分摊方程式 HQi57QB  
apportionment of estate duty 遗产税的分摊 -TnvX(ok4  
appraisal 估价；评估 Hya  ";'  
appreciable growth 可观增长 !N5+.E0j  
appreciable impact 显着影响 ^X2U A{  
appreciable increase 可观增长 !eb}jL  
appreciation 增值；升值 C;m7~R  
appreciation against other currencies 相对其他货币升值 dc#Db~v}k  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &P8 Run  
appreciation tax 增值税 <^:e)W  
appropriation 拨款；拨用；拨付 B35zmFX|}N  
appropriation account 拨款帐目 f.f5f%lO~  
Appropriation Bill 拨款法案 GKPC9;{W  
appropriation-in-aid system 补助拨款办法 e_C9VNP  
approved assets 核准资产 %9.] bd|%F  
approved basket stock 认可一篮子证券 99XbpP55  
approved budget 核准预算 &{B-a  
approved charitable donation 认可慈善捐款 8?qEv,W  
approved charitable institution 认可慈善机构 (s?`*i:2  
approved currency 核准货币；认可货币 ]7WBoC8  
approved estimates 核准预算 |&ISZFSv  
approved estimates of expenditure 核准开支预算 rCcNu  
approved overseas insurer 核准海外保险人 AF{k^^|H  
approved overseas trust company 核准海外信托公司 }qUNXE@  
approved pooled investment fund 核准汇集投资基金 s>sIji  
approved provident fund scheme 认可公积金计划 UN`F|~@v  
approved provision 核准拨款 ZdQm&?  
approved redeemable share 核准可赎回股份 (]'Q!MjGa  
approved regional stock 认可地区性证券 OCy\aCp  
approved retirement scheme 认可退休金计划 GD1=Fb"&)  
approved subordinated loan 核准附属贷款 ?D
VO\Cp  
arbitrage 套戥；套汇；套利 D .3Q0a6  
arbitrageur 套戥者；套汇者 a,Gd\.D  
arbitrary amount 临时款项 !O$*/7  
arrangement 措施；安排；协定 Y""-U3;T~  
arrears 欠款 o/I<)sa  
arrears of pay 欠付薪酬 9IL#\:d1  
arrears of revenue 逾期未收税款；逾期未收的帐项 hq9b  
articles of association 组织章程；组织细则；组织章程细则 y:!MWZ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 bw#z
MU^E  
ascertainment of profit 确定利润 ?{#P.2  
"Asia Clear" “亚洲结算系统” Cna@3)_  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 8F0+\40  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 1Giy|;2/  
Asian Development Fund [ADF] 亚洲发展基金 52B ye  
Asian dollar bond 亚洲美元债券 AqVTHyCu  
Asian dollar market 亚洲美元市场 J'.:l}g!1  
Asian dollar rate 亚洲美元利率 *iF>}yhe  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 =Mq=\T  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ToJV.AdfT  
asked price 沽盘；喊价；索价；卖方报价 2F-!SI  
assessable income 应评税入息 z Q NL){  
assessable loss 应评税亏损 )
8oI s  
assessable profit 应评税利润 Vn1kC  
assessable value 应评税值 y]=v+Q*+  
assessed profit 估定利润 u;DF$   
assessed value 经评估价值 wP1dPl_j:0  
assessment 评税；评定；估价；评税单 P*/px4;6  
assessment number 评税编号；估价编号 f(DGC
2R <  
assessment of additional tax 补加税评税 V_U$JKJ1=  
assessment of performance 业绩评估；实绩评价 ?)
Lktn9%  
Assessor 评税主任 ,*0>CBJvv  
asset price bubbles 资产价格泡沫 YP~d1BWvf  
asset-backed securities 具资产保证的证券 IDzP<u8v  
assets accretion 资产增值 TEB%y9  
assets and liabilities 资产与负债 >8SX,  
assets betterment statement 资产递增表；资产改进表 tjOfek
U  
assets lending 实物放款；有抵押贷款 D>c%5h  
assets of the company passing on the death 死者去世时转移的公司资产 _h_;nS.Y  
assets pledged as security for liabilities 用作负债抵押的资产 {#q<0l  
assets portfolio 资产投资组合 6fPuTQ}fY>  
assets price 资产价格 .x6*9z#q  
assets quality 资产质素 F$ Us! NN  
assets realization 资产变现 u4$d#0sA  
assets refinancing arrangement 资产再集资安排 M O* m@  
assets securitization 资产证券化 (Tn*;Xjq  
assets situated outside Hong Kong 在香港以外地方的资产 qChS} Q  
assets stripping 削减资产；拆卖资产 4'+/R%jk"  
assets value 资产值 S=[K/Kf-  
assignee 承让人 abD55YJY  
assignment 转让；转让书；转让契 =DE5Wq19  
assignment of interest 权益转让  2b1LC!'U  
assignment of letters patent and trade mark 专利证书及商标转让 -sO EL{  
assignment of property 物业转让；物业转让书 L7n->8Qk  
assignment right 转让权 K]@6&H-b|  
assignor 转让人 +ls *04  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 bLu6|YB  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &#.XLe\y  
associate member 附属会员 ~ ;)@a  
associated body corporate 相联法人团体 d7Q. 'cyQ  
associated company 相联公司；联属公司 \C}tK,79  
associated corporation 相联法团 Jd1eOeS  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 9jaYmY]~  
公认会计师公会〔英国〕 ,PRM(n-  
Association of Futures Exchange Brokers 香港期货经纪协会 X@x: F|/P  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 }kL%l  
association of underwriters 承保人组织 6gakopZO  
assumption of control 接管 Vize0fsD  
assurance 担保；保险；转易；转易书 aH"tSgi  
assurance of interest 权益的转易 @H

&Aj..  
at 19XX price 按一九ＸＸ年价格计算 %PlPXoG=  
at a discount 按赔价计算；按贴水价格计算；打折扣 J>hl&J  
at a premium 按溢价计算；按升水价格计算 J9poqp@`MG  
at call 通知付款；按通知 e yTYg  
at constant market price 按固定市价计算 6EX:qp^`  
at constant price 按固定价格计算 5Odi\SJ&  
at cost 按成本计算 2U~oWg2P  
at current market price 按当时市价计算；按现时市价计算 Y;&Cmi  
at current price 按当时价格计算；按现时价格计算 D ?,P\cp  
at factor cost 按要素成本计算；按生产要素成本计算 q;kMeE*  
at money-of-the-day price 按付款当日价格计算 C6'[Tn  
at or better 按指定或较佳价位〔买卖指令〕 0C3Yina9 *  
at par 按面值计算；平价 'ARQ7 Q[`  
at sight 见票即付 Qt>yRt  
at the close 按收市盘 9=3V}]^M  
at the opening 按开市盘 A FfgGO  
attestation 见证；见证条款 / d6mlQS  
at-the-money option 平价期权 IHxX:a/iv  
attorney 受权人；受托代表人 X/gh>MJJ<  
attornment 新拥有人承认书 p' /$)klt  
attributable profit 可归属利润 [FyE{NfiJ%  
attributable share value 可归属股份价值 o6vm(I%  
Auckland Stock Exchange 奥克兰证券交易所 cE]tvL:g  
auction 拍卖 ;2dhue  
auctioneer 拍卖商 83T
N6gW  
audit 审计；核数 FpW{=4yk  
Audit Commission 审计署 3$HFHUMQsk  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ,T&B.'cq  
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〕 \n<N>j@3  
audit review 帐目审查 I9>1WT<Yy  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 u1]5qtg"  
audited account 审计帐目；经审计的帐目 N{Is2Ia  
audited annual account 经审计的周年帐目 2^qY,dL  
audited balance sheet 经审计的资产负债表 N@j|I* y|  
auditor 核数师；核数主任；审计师 %X[|7D-  
auditor's certificate 核数师证明书；审计师证明书 evszfCH'J  
auditor's report 核数师报告；审计师报告 '{OZ[$E  
Aussie bond 澳元债券 FirmzB Il5  
austerity budget 紧缩预算 &+*jTE  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 pazFVzT  
Australia All Ordinaries Index 澳洲所有普通股票指数 -} Z  
Australian Dollar [AUD] 澳元 39m#  
Australian Options Market 澳大利亚期权市场 ;'vY^I8-L  
Australian Securities Commission 澳洲证券事务监察委员会 Q>Q$BCD5  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 })"9TfC  
Australian Stock Exchange 澳大利亚证券交易所 -{L[Wt{1  
Austrian Schilling [ATS] 奥地利先令 TR:D  
authentication 认证；鉴证 /"/$1F%{  
authority to purchase 委托购买证；委购书 elP`5BuN  
authorization 认可；核准；授权；授权书 `^w5/v#  
authorization by direction 指示授权 }A2@1TTPX  
authorization by instruction 指令授权 Wigm`A=,r  
authorization by warrant 令状授权 <ygkK5#q  
authorization of unit trust 单位信托的认可 a(BC(^1!  
authorized agent 指定代理人 wetkmd  
authorized capital 法定资本 vEfX'gyk  
authorized clerk 出市员 C(?lp  
authorized dealer 认可交易商 ]p#Zdm1EL  
authorized financial institution 认可财务机构 bJ/~UEZw  
authorized fund 认可基金 T8qG9)~3  
authorized fund house 获授权的基金公司；认可基金公司 Em _miU  
authorized institution 认可机构 D;:lw]  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 r*,]=M W  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 t/q\Ne\\,  
authorized insurer 获授权保险人；获认可承保人 O gycP4z[  
authorized investment 特准投资项目  NU_VUd2  
authorized person 获授权人 7dU X(D,?  
authorized representative 获授权代表 ];Z_S`JR  
authorized share capital 法定股本 cJH7zumM)  
automated quotation system 自动报价系统 [& hdyLt  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] u`  
自动交易系统〔香港期货交易所有限公司〕 c"0CHrd  
automatic adjustment mechanism 自动调整机制 VSP[G ,J.  
automatic adjustment system 自动调整系统 0e/~H^,SQ  
Automatic Clearing House 自动票据交换所 Mb/R+:C`  
automatic exchange rates accumulation system 自动化汇率累集系统 3btciR!N]  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 [i&tE.7  
automatic teller machine [ATM] 自动柜员机 s]=kD  
autopay 自动转帐 b\;QR?16R  
available assets 可用资产 12k)Ek9  
available fiscal reserve 现存财政储备 ,sJ{2,]~  
available profit 可用利润 guf+AVPno  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 !X#=Pt[,  
average 平均；平均数；海损 R4qS,2E  
average basic salary 平均基本薪金 ,rTR |>Z  
average consumer expenditure 平均消费开支；一般消费开支 0 J ANj  
average cost 平均成本 r2H]n.MT  
average cost of land production 增辟土地平均成本 4\-kzGgmo  
average daily turnover 平均每日成交额 i>0bI^H  
average daily wage rate 平均每日工资率 242lR0#aY  
average expenditure pattern 平均开支模式 ^ *m;![$[  
average growth rate 平均增长率 W]reQ&<Z  
average net fixed assets 固定资产平均净值 ^mG-O  
average of relatives 相对价格平均数 0WYVt"|;}c  
average price 平均价格 EV~_-YC   
average propensity to consume 平均消费倾向；一般消费倾向 H,zRmK6A%  
average propensity to save 平均储蓄倾向；一般储蓄倾向 WRD^S:`BH  
average rate 平均率 TrHBbyqk  
average revenue 平均收入；平均收益 'JRkS'ay  
average stock 平均库存；平均存货 3pl.<;9r  
average yearly rent 平均年租 HgG"9WBe%  
avoidance of double taxation 避免双重课税 f$/Daq <M  
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 T4w`I;&v  
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