一些有用的会计术语(也不知道发的地方对不对)A

A: yI:# |w|  
A share Ａ股；甲类股份 x:K?\<  
abatement of tax 减税；减扣免税额 dOa!htx]  
ABN AMRO Bank N.V. 荷兰银行 5,+\`!g  
above-the-line expenditure 线上项目支出；经常预算支出 ~4.r^)\  
above-the-line receipt 线上项目收入；经常预算收入 "u}9@}*  
ABSA Asia Limited 南非联合亚洲有限公司 i~=s^8n`l  
absolute change 绝对数值变更 OVoO6F]  
absolute expenditure 实际开支 {}e^eJ  
absolute guideline figure 绝对准则数字 pLoy  
absolute interest 绝对权益 !7lj>BA>  
absolute order of discharge 绝对破产解除令 }4jC_ZAupt  
absolute profit margin 绝对利润幅度 Qqs"?Z,P  
absolute value 实值；绝对值 1uG=`k8'k  
absolutely vested interest 绝对既得权益 ~HLRfL?  
absorbed cost 已吸收成本；已分摊成本 <2Y0{ 8)  
absorption 吸收；分摊；合并 4dhqLVgL{  
absorption rate 吸收率；摊配率；分摊率 lhn8^hOJ/  
ACB Finance Limited 亚洲商业财务有限公司 e]W0xC-  
acceptable form of reciprocity 合理的互惠条件 H^c0Kh+  
acceptable rate 适当利率；适当汇率 vM0_>1nN  
acceptance agreement 承兑协议 sn\;bq  
acceptance for honour 参加承兑 |:iEfi]j  
acceptor 承兑人；接受人；受票人 ~bU7
QLr  
acceptor for honour 参加承兑人 4-4?IwS  
accident insurance 意外保险 ,j;PRJ  
Accident Insurance Association of Hong Kong 香港意外保险公会 :A
m-8  
accident insurance scheme 意外保险计划 eO5ktEoJ  
accident year basis 意外年度基准 nW;kcS*A  
accommodation 通融；贷款 M$#sc`4*  
accommodation bill 通融票据；空头票据 :uCdq`SaQl  
accommodation party 汇票代发人 P;foK)AM  
account balance 帐户余额；帐户结余 (}H ,ng'4  
account book 帐簿 VZxTx0: ,  
account collected in advance 预收款项 w$Ux?y-L  
account current book 往来帐簿 8Pmwzpk02  
account of after-acquired property 事后取得的财产报告 N)OCSeh  
account of defaulter 拖欠帐目 ")\aJ8  
account payable 应付帐款 ]S/G\z  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 @@pq'iRn  
account receivable 应收帐款 ?iSGH'[u  
account receivable report 应收帐款报表 XoL[ r67Z  
account statement 结单；帐单；会计财务报表 ?vbDB4  
account title 帐户名称；会计科目 )h"Fla  
accountant's report 会计师报告 d.}}s$Q  
Accountant's Report Rules 会计师报告规则 Y}1P~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 -{x(`9H;  
Accounting Arrangements 《会计安排》 lSCY5[?  
accounting basis 会计基础 'C]jwxy  
accounting by Official Receiver 破产管理署署长呈交的帐目 _ VKgs]Y  
Accounting Circular 《会计通告》 zGs|DB  
accounting class 会计类别 : ^(nj7D  
accounting date 记帐日期；会计结算日期 kyAs'R@z  
accounting for money 款项核算 )+GX<2_  
Accounting Officer 会计主任 ?[SVqj2-  
accounting period 会计报告期；会计期 R7K  
accounting policy 会计政策；会计方针 ;/A}}B]y  
accounting practice 会计惯例 Fzs>J&sY&  
accounting principle 会计准则 9".Uc8^p/F  
accounting record 会计记录 2]Fu 1  
accounting report 会计报告 >\\5"Sf  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &wGg6$  
Accounting Society of China 中国会计学会 sFx$>:$  
accounting statement 会计报表 vahf]2jEB  
accounting system 会计制度；会计系统 mVrKz  
accounting transaction 会计事项；帐务交易 |>JmS  
accounting treatment 会计处理 [f(uqLdeM  
accounting year 会计年度 a(Sv,@/  
accretion 增值；添加 7-g^2sa'(  
accrual 应计项目；应累算数目 '}zT1F* p=  
accrual basis 应计制；权责发生制 wLSjXpP8  
accrual basis accounting 应计制会计；权责发生制会计 Jmy)J!ib*  
accrue 应累算；应计 /MqP[*L  
accrued benefit 应累算利益 JOgmF_(>Z  
accrued charges 应计费用 r'PE5xqF  
accrued cumulative preference share dividend 应累算的累积优先股股息 _X?y,#  
accrued expenses 应累算费用 jQ^Yj"6  
accrued interest payable 应付利息；应计未付利息 W9+h0A-  
accrued interest receivable 应收利息；应计未收利息 =%)})  
accrued right 累算权益 q4zSS #]A  
accruing profit 应累算的利润 (Z'WR  
accumulated fiscal reserve 累积财政储备 dc)wu]  
accumulated profit 累积利润；滚存溢利 ?9,YVylg  
accumulated reserve 累积储备 "1CGO@AXS  
accumulation of surplus income 累积收益盈余 y,1S&k  
acquired assets 既得资产 IwnYJp:9v  
acquisition 收购；购置；取得 >pa\n9=Q^  
acquisition cost 购置成本 L&rO6  
acquisition expenses 购置费用 xz="|HD);  
acquisition of 100% interest 收购全部股权 Hc"N& %X[  
acquisition of control 取得控制权 AV9:O{  
acquisition of fixed assets 购置固定资产 W|~q<},j  
acquisition of shell “买壳” -^y1iN'D  
acquisition price 收购价 ScsWnZ  
act of God 天灾 CARq^xI-  
acting partner 执事合伙人 f};!m=b  
active market 买卖活跃的市场；交投畅旺的市场；旺市 |zg=+  
active partner 积极参与的合伙人 X #H:&*[!  
active trading 交投活跃 /;[
}=JL<Q  
actual circulation 实际流通 +6wx58.B&  
actual cost 实际成本 ho(5r5SNE  
actual expenditure 实际开支；实际支出 r
n[$x(G  
actual income 实际入息；实际收入；实际收益 [Aa[&RX+9  
actual market 现货市场 \;'_|bu3.  
actual price 现货价；实际价格 t.gq5Y.[  
actual profit 实际利润 .$n$%|"H-  
actual quotation 实盘；实际价位；实际报价 #R5we3&p  
actual year basis 按实际年度计算 _95- -\  
actuals 实货 HIQ]"Hl  
actuarial investigation 精算调查 \IO$+Guh  
actuarial principle 精算原则 G%y>:$rw[O  
actuarial report 精算师报告 Cca~Cq[%*(  
Actuarial Society of Hong Kong 香港精算学会 J~M H_N  
actuarial valuation 精算师估值 'nC3:U  
actuary 精算师 +"TI_tK,S  
ad referendum agreement 暂定协议；有待覆核的协定 ^cfkP(Y3kx  
ad valorem duty 从价税；按值征税 (R9QBZP5  
ad valorem duty system 从价税制 5@GD} oAn6  
ad valorem fee 从价费 A%.J%[MVz  
ad valorem tariff 从价关税 jdV .{8@  
additional allowance 额外免税额 Tz+HIUIxF  
additional amount for unexpired risk 未过期风险的额外款额 |) x'  
additional assessable profit 补加应评税利润 f)p>nW?Z  
additional assessment 补加评税 @>qx:jx(-S  
additional commitment 额外承担 a!TBk=P  
additional commitment vote 额外承担拨款 GhSL%y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #rSasucr  
additional dependent parent allowance 供养父母额外免税额 YlZYS'_  
additional provision 额外拨款 CwTS/G  
additional stamp duty 附加印花税 U-wq- GT  
additional tax 补加税罚款；补加税款 JL}hOBqfI  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ] P:NnKgK  
adjudged bankrupt 被裁定破产 ~%cSckE  
adjudicated bankrupt 裁定破产人 z v L>(R  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Zj%B7s1A  
adjudication of bankruptcy 裁定破产；宣告破产 jsZiARTZRl  
adjudication of insolvency 裁定无力偿还债务 mq|A8>g  
adjusted actual 经调整的实数；调整后的实数 s0~0
5{  
adjusted current assets 经调整的流动资产；调整后的流动资产 4?P%M"\Iv  
adjusted figure 经调整的数字；调整后的数额 ,v$2'm)V  
adjusted liabilities 经调整的负债；调整后的负债 N'lGA;}i  
adjusted loss 经调整的亏损；调整后的亏损 :,xyVb+  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 CS^ oiV%{s  
adjusted profit 经调整的利润；调整后的利润 lOWB^uS%  
adjusted surplus 经调整的盈余额；调整后的盈余额
2XETQ;9  
adjusted value 经调整的价值；调整后的价值 (`q6G d  
adjustment 调整；修订；理算〔保险〕 CPF>^Mp#  
adjustment centre 调剂中心 mMD$X[:  
adjustment lag 调整过程的时间差距；调整时差 :Ul'(@  
adjustment mechanism 调整机制 K4h-4Qbn  
adjustment of loss 亏损调整 Y
:t
W]   
adjustment process 调整过程；调整程序 :>AW@SoTp  
adjustment range 调整幅度 CA~em_dC  
administered exchange rate 受管制汇率 *783xEF>f  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 LP0;n\  
administration expenses 行政费用 2m)kyQ  
administration fee 手续费；行政费 m<,y-bQ*(  
administration in bankruptcy 破产管理 TNX%_Q<  
administration order 遗产管理令 ~_f |".T  
administrator 管理人；遗产管理人 4acP*LkkQ  
administrator of the estate 遗产管理人 pR@GvweA  
admission of debt 债项承认书 hX'z]Am<  
admission of proof 接纳债权证明 vJ'yz#tl
9  
advance 放贷款项；垫付款项；预支款项；预付款项 8zWBXV  
advance account 暂支帐目；预付款帐户 ^cPo{xf  
advance compensation 预付补偿金 O>b&-U"R  
advance from shareholder 股东垫款 ;*j6d3E  
advance pending reimbursement 预支以待日后付还 OGE#wG"S  
advanced economy 先进经济体系 R.T?
ZF  
advancement 预付；预付财产 NejsI un%  
advances warrant 垫款令 9Ww=hfb5UW  
advancing 贷出 Qn'r+X5t  
adverse balance 逆差 sa0^1$(<  
adverse exchange 逆汇 [# tT o;q  
advertisement addressed to shareholders 在报章刊登的致股东通告 ,,C~j`F  
advice for collection 托收通知书 @tjZvRtZ  
advice of drawing 提款通知书；汇票通知书 J4'!  
advice of payment 付款通知 =?I1V#.  
Advisory Committee [Securities and Futures Commission] hNR>Hy\  
谘询委员会〔证券及期货事务监察委员会〕 @$b+~X)7  
Advisory Committee on Diversification 经济多元化谘询委员会 A Eyr_!G,  
affidavit 誓章；遗产申报誓章 q*<J$PI  
affidavit of no receipt 述明无收款的誓章 00.iMmJ  
affiliate 联号；联营公司；附属公司 1 [~|  
affiliated company 附属公司；联号；联营公司 "|l oSf@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 aD2CDu  
affordability 负担能力 L[[H&#\  
African Development Bank [AfDB] 非洲开发银行 wHN`- 5%  
after-acquired property 事后取得的财产 0or6_y6  
after-hours dealing 市后交易 dn.c#,
Y  
after-tax profit 税后盈利；税后利润；税后溢利 HNHhMi`w  
agency agreement 代理协议 yQA"T
?  
agency expenses 代理机构的开支 H@&"M%  
agency fee 代理费 Kjca>/id  
Agency Law 《代理法》 8`LLHX1|  
agent 代理人；承销人 -"JE-n  
agent of company 公司代理人 .*wjkirF#~  
agent's fee 代理人费；经纪费 *!7SM7  
aggregate 总计；总数；总体数字 k f K"
i  
aggregate amount 总款额；总额 Z5^,!6  
aggregate assets and liabilities 总体资产与负债 |#khwH  
aggregate at constant price 按固定价格计算的总体数字 $gD(MKR)~  
aggregate demand 总需求 /RULPd PH  
aggregate gross position 总持仓量 {*]=qSz  
aggregate limit 总限额 G
}
hkr  
aggregate of salaries tax 合计薪俸税 Y @ ,e  
aggregate performance 总体表现；总体业绩 DkMC!Q\  
aggregate supply 总体供应 ewff(e9  
aggregate surplus 总盈余 9787uj]Y}H  
aggregate total 整体总额 O6/=/-?N=c  
aggregate value 总值；合计价值 #
(Yb lY  
aggregated basis 合计基准 T.Y4L  
aggregated net chargeable income 合计应课税入息实额 [?r\b  
aggregation 合并计算；合计；总和 93p9?4;n-  
aggregation of incomes of husband and wife 夫妇入息合并计算 {~p %\  
aggregation of property 财产的总和 "e};?|y  
agio 差价；贴水 Z YO/'YW  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 =VI`CBQ/Um  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment H(ftOd.y  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 oO9iB:w  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment YwTtI ID%  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 }j<_JI  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment WAXrA$:3J  
《香港政府和大韩民国政府关于相互促进和保护投资协定》  u^eC  
agreement for a settlement 授产协议 3G0\i!*t  
agreement for assignment 转让协议 MhB=+S[@  
agreement for sale 售卖协议；买卖协议 @[N~;>  
agreement for sale and purchase 买卖协议 w5G34[v  
agreement for the payment of interest 支付利息协议 =|zyi|  
agreement for the repayment of money 还款协议 HDG"a&$   
agreement of reinsurance 再保险协议 8{^GC(W{]  
Agricultural Bank of China 中国农业银行 7.'j~hJL  
air passenger departure tax 飞机乘客离境税 Z"&ODVP  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~bQ:gArk  
airport tax 机场税 @?NLME  
alcohol duty 酒精税 BP><G^  
alienation 让与；让渡；转让 #Yb9w3N  
alimony 生活费；赡养费
;Cpm3at  
All Ordinaries Index [AOI] 所有普通股指数 jS)-COk  
all risks 全险；综合险 2MrR|hLx  
All Sales Record for Stock Market 《股票市场成交报告》 -BH'.9uqGQ  
Allied Capital Resources Limited 新联财务有限公司 3gXUfv2ID  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ag4^y&  
allocation letter 拨款信件 3]82gZGG  
allocation of fund 分配款项；预留款项 ( I~XwP&  
allocation of profit 利润分配；溢利分配 V^H47O;VC  
allocation warrant 拨款令 }{PtQc6RL!  
allotment 分配；配股 4y)1*VU:  
allotment notice 股份配售通知；配股通知 :7]R2J
P  
allotment of shares 股份分配 bJ[1'Es`  
allowable 可获宽免；免税的 R5~m"bE  
allowable business loss 可扣除的营业亏损 U}5KAi 9Z  
allowable expenses 可扣税的支出 5{=MUU=  
allowance 免税额；津贴；备抵；准备金 dTNgrW`4  
allowance for debts 债项的免税额 XX;%:?n  
allowance for depreciation by wear and tear 耗损折旧免税额 JIk
mtZv  
allowance for funeral expenses 殡殓费的免税额 C!A_PQ2y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 pfIvBU?  
allowance for repairs and outgoings 修葺及支出方面的免税额 7}?z=LHb3  
allowance to debtor 给债务人的津贴 <AXYqH7%A  
alteration of capital 资本更改 Eu}A{[^\  
alternate trustee 候补受托人 U;Wmx  
amalgamation 合并 P,], N)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *gKr1}M  
ambit of charges 征税范围；收费范围 =swcmab;  
amended valuation 经修订的估值 t38T0Ao  
American Commodities Exchange 美国商品交易所 #@`^ .  
American Express Bank Limited 美国运通银行 ;#Nci%<J\  
American Stock Exchange 美国证券交易所  HuClO  
amortization 摊销 Fs~-exY1  
amount due from banks 存放银行同业的款项 0<;B2ce  
amount due from banks abroad 存放海外银行同业的款项 tt91)^GdYa  
amount due from holding companies 控股公司欠款 J)+eEmrU  
amount due from local banks 存放本港银行同业的款项 9tgkAU`  
amount due to banks 银行同业的存款 1A *8Jnw  
amount due to banks abroad 海外银行同业的存款 {hR23eE)#  
amount due to holding companies 控股公司存款 )F
CqYCfk  
amount due to local banks 本港银行同业的存款 ]].21  
amount due to outport banks 外埠银行同业的存款 y%AJ>@/;  
amount for note issue 发行纸币的款额 U3QnWPt}>  
amount of bond 担保契据的款额 f#+ h_1#  
amount of consideration 代价款额 u?i1n=Ne  
amount of contribution 供款数额 HBu>BSv:  
amount of indebtedness 负债款额 bvKi0-  
amount of principal of the loan 贷款本金额 '%4,!  
amount of rates chargeable 应征差饷数额 CSs6Vm!=  
amount of share capital 股本额 >oNs_{  
amount of sums assured 承保款额 Wov_jVdN\  
amount of variation 变动幅度 x(~
l[hT  
amount of vote 拨款数额 }#M|3h;q9+  
amount payable 应付款额 R&A.F+Zgt  
amount receivable 应收款额 Z5K,y19/~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 vYkoh/(/u  
analysis 分析 r+crE %-  
ancillary risk 附属风险 .nJGxz+X"  
annual account 周年帐目；周年帐目报表；年度决算；年结 5=\b+<pE  
annual accounting date 年结日期 <o O_wS@:  
annual allowance 每年免税额；年积金；年度津贴；年津 .#}R$}e+  
annual balance 年度余额 MaM7u:kD#  
annual disposable income 每年可动用收入 Qp}<8/BM\  
annual estimates 周年预算 :KwYuwYS  
annual fee 年费 >E#4mm  
annual general meeting 周年大会 R<U<Y'Y  
annual growth rate 年增率；每年增长率 l0f6Lxfz  
annual long-term supplement 长期个案每年补助金 XR(kR{yo  
annual pensionable emolument 可供计算退休金的年薪 h";sQ'u
s  
annual report 年报 lDzVc`c  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |{(ynZ]R  
annual return 周年报表；周年申报表；每年报税表格 !xSGZD=AD  
Annual Return Rules 《周年报表规则》 <ZLs+|1  
annual review of consumer prices 每年消费物价回顾 T^
-RP  
annual roll-forward basis 逐年延展方式 \}5\^&}_  
annual salary 年薪 "
A7tb39*  
annual statement 年度报表；年度决算表
{fWZ n  
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 fsu'W]f  
annuitant 年金受益人 xfilxd  
annuity 年金 3mWN?fC  
annuity contract 年金合约 _#I0m(  
annuity on human life 人寿年金 ` $}[np|  
antecedent debt 先前的债项 /$E1!9J  
ante-dated cheque 倒填日期支票 }
0 Z3Lrv  
anticipated expenditure 预期开支 8@!SM  
anticipated net profit 预期纯利 g_`8K,6ln  
anticipated revenue 预期收入 RAvV[QkT  
anti-inflation measure 反通货膨胀措施 >i'3\  
anti-inflationary stance 反通货膨胀立场 ]GJskBm  
apparent deficit 表面赤字 *ZHk^d:  
apparent financial solvency 表面偿债能力 .[7m4iJf  
apparent partner 表面合伙人 ),86Y:^4  
application for personal assessment 个人入息课税申请书 fE >FT9c  
application of fund 资金应用 IaW8  
application to release as liquidator and to destruct the books of accounts and documents 1cPi>?R:  
申请免除清盘人职务及毁灭帐簿与文件 `eA0Z:`g!  
appointed actuary 委任精算师 [e(-  
appointed auditor 委任核数师；委任审计师 l`d=sOB^  
appointed trustee 委任的受托人 f_}55?i0  
appointer 委任人 lPjgBp{/  
apportioned pro rata 按比例分摊 U7O2.y+  
apportionment 分配；分摊 f?)qZ
PM  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 F$.M2*9  
apportionment formula 分摊方程式 'Z';$N ]  
apportionment of estate duty 遗产税的分摊 ~*&_zPTN  
appraisal 估价；评估 {Tx+m;5F  
appreciable growth 可观增长 &_ber ad  
appreciable impact 显着影响 w\
a\I  
appreciable increase 可观增长 fZgZ  
appreciation 增值；升值 @qeI4io-n  
appreciation against other currencies 相对其他货币升值 U]_1yX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h)sc-e
 
appreciation tax 增值税 ?=6zgb"9-  
appropriation 拨款；拨用；拨付 !r$/-8b  
appropriation account 拨款帐目 I\":L  
Appropriation Bill 拨款法案 #;+GNF}0mG  
appropriation-in-aid system 补助拨款办法 q0Fy$e]u  
approved assets 核准资产 07n=H~yU  
approved basket stock 认可一篮子证券 yQ\c<z^e  
approved budget 核准预算 pDW .Pav  
approved charitable donation 认可慈善捐款 LqW~QEU(  
approved charitable institution 认可慈善机构 e<q;` H  
approved currency 核准货币；认可货币 od!TwGX  
approved estimates 核准预算 H`kfI"u8  
approved estimates of expenditure 核准开支预算 ofsua?lSe  
approved overseas insurer 核准海外保险人 hD sFsG  
approved overseas trust company 核准海外信托公司 233jT@Z  
approved pooled investment fund 核准汇集投资基金 Xq9%{'9  
approved provident fund scheme 认可公积金计划 pX"f "  
approved provision 核准拨款 ZM0vB% M|  
approved redeemable share 核准可赎回股份 po!0j+r3  
approved regional stock 认可地区性证券 -K PbA`j+  
approved retirement scheme 认可退休金计划
$33w
K  
approved subordinated loan 核准附属贷款 ?bY'J6n.  
arbitrage 套戥；套汇；套利 G$WMW@fy  
arbitrageur 套戥者；套汇者 rcAx3AK.  
arbitrary amount 临时款项 Ak&eGd$d  
arrangement 措施；安排；协定 7h0LR7  
arrears 欠款 [WuN?H  
arrears of pay 欠付薪酬 0jG8G
mh!  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]v$VZ'  
articles of association 组织章程；组织细则；组织章程细则 QrDI$p7;'  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 IOomBy:  
ascertainment of profit 确定利润 l.El3+  
"Asia Clear" “亚洲结算系统” b@"#A8M  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 >,7-cm=.  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 g=Rl4F]  
Asian Development Fund [ADF] 亚洲发展基金 lh{
U@,/  
Asian dollar bond 亚洲美元债券 AKu]c-  
Asian dollar market 亚洲美元市场 l*^c?lp)  
Asian dollar rate 亚洲美元利率 /c6:B5G  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Bz!SZpW(M  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,'Zs")Ydp  
asked price 沽盘；喊价；索价；卖方报价 }I`"$2   
assessable income 应评税入息 R0HzNk  
assessable loss 应评税亏损 !E#FzY!}Pl  
assessable profit 应评税利润 }}G`yfs}r  
assessable value 应评税值 plN:QS$  
assessed profit 估定利润 bdbTK8-  
assessed value 经评估价值 {S,
L %  
assessment 评税；评定；估价；评税单 E
9<oA.  
assessment number 评税编号；估价编号 x5jd2wSDx  
assessment of additional tax 补加税评税 :"{("!x  
assessment of performance 业绩评估；实绩评价 O4t0 VL$  
Assessor 评税主任 ]O]6O%.ao  
asset price bubbles 资产价格泡沫 c'O"</  
asset-backed securities 具资产保证的证券 =jz [}5  
assets accretion 资产增值 m#|;?z  
assets and liabilities 资产与负债 %0&59q]LM  
assets betterment statement 资产递增表；资产改进表 yI$KBx/]n  
assets lending 实物放款；有抵押贷款 E?v:7p<  
assets of the company passing on the death 死者去世时转移的公司资产 =e*S h0dK  
assets pledged as security for liabilities 用作负债抵押的资产 dT?mMTKn+  
assets portfolio 资产投资组合 x`n7D  
assets price 资产价格 I'[gGK4F  
assets quality 资产质素 &65I 6  
assets realization 资产变现 qg1tDN`s  
assets refinancing arrangement 资产再集资安排 PJ-g.0q  
assets securitization 资产证券化 tqk^)c4FF(  
assets situated outside Hong Kong 在香港以外地方的资产 b=+3/-d  
assets stripping 削减资产；拆卖资产 ^J~5k,7jX  
assets value 资产值 !KC4[;Y  
assignee 承让人 dj-/%MU  
assignment 转让；转让书；转让契 *{x8@|K8  
assignment of interest 权益转让 9KCeKT>v  
assignment of letters patent and trade mark 专利证书及商标转让 2,'~'  
assignment of property 物业转让；物业转让书 Fa0Fl}L  
assignment right 转让权 JO-FnoQK  
assignor 转让人 b]5/IT)@O  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Kt3T~k  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 P1_6:USBM  
associate member 附属会员 PjE%_M<  
associated body corporate 相联法人团体 M.qE$  
associated company 相联公司；联属公司 3;?DKRIcX  
associated corporation 相联法团 =I8^E\O("  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] \%}w7
J;  
公认会计师公会〔英国〕 y?'Z'  
Association of Futures Exchange Brokers 香港期货经纪协会 ak_n  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ovk^  
association of underwriters 承保人组织 o%E-K=a  
assumption of control 接管 E3V_qT8  
assurance 担保；保险；转易；转易书 vyBx|TR  
assurance of interest 权益的转易 ~P fk   
at 19XX price 按一九ＸＸ年价格计算 +<Y1`kV)  
at a discount 按赔价计算；按贴水价格计算；打折扣 ZFC&&[%-sG  
at a premium 按溢价计算；按升水价格计算 >@tJ7mM  
at call 通知付款；按通知 q|_Cj]{  
at constant market price 按固定市价计算 \2Yo*jE}  
at constant price 按固定价格计算 /_Fi4wZ  
at cost 按成本计算 $C t(M)  
at current market price 按当时市价计算；按现时市价计算 LJBDB6  
at current price 按当时价格计算；按现时价格计算 l&m'?.gf  
at factor cost 按要素成本计算；按生产要素成本计算 ,E8~^\HV  
at money-of-the-day price 按付款当日价格计算 mNApFwZ  
at or better 按指定或较佳价位〔买卖指令〕 `L?9-)m<f  
at par 按面值计算；平价 g<PdiVp+  
at sight 见票即付 Zbjj>*2%^  
at the close 按收市盘 l|K`'YS!<{  
at the opening 按开市盘 ^<nN~@
j  
attestation 见证；见证条款 -cnlj  
at-the-money option 平价期权 !FR1yO'd>  
attorney 受权人；受托代表人 .@;,'Xw1~  
attornment 新拥有人承认书 91bJ7%  
attributable profit 可归属利润 _Rnq5y  
attributable share value 可归属股份价值 &<%U7?{~  
Auckland Stock Exchange 奥克兰证券交易所 |h65[9DMP  
auction 拍卖 U-3uT&m*9.  
auctioneer 拍卖商 _\2^s&iJh  
audit 审计；核数 N3g?gb"Ex)  
Audit Commission 审计署 Ss{  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Zc57]~  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 -Fs^^={Q  
audit review 帐目审查 9=Rj9%  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ?4}EhXR(  
audited account 审计帐目；经审计的帐目 [
/I1%6;  
audited annual account 经审计的周年帐目 },5
_h0  
audited balance sheet 经审计的资产负债表 =.Q|gZ   
auditor 核数师；核数主任；审计师 mLn =SU{#  
auditor's certificate 核数师证明书；审计师证明书 ICgyCsZ,  
auditor's report 核数师报告；审计师报告 /A) v$Bv=  
Aussie bond 澳元债券 n"{oj7E0a  
austerity budget 紧缩预算 SAGLLk07G  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 .o5r;KD  
Australia All Ordinaries Index 澳洲所有普通股票指数 kVZ5>D$  
Australian Dollar [AUD] 澳元 k6 f;A  
Australian Options Market 澳大利亚期权市场 =7`0hS<@F  
Australian Securities Commission 澳洲证券事务监察委员会 'E,Bl]8C5  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 6\9 9WQ  
Australian Stock Exchange 澳大利亚证券交易所 ?$^qcpJCp  
Austrian Schilling [ATS] 奥地利先令 'yM)>]u"  
authentication 认证；鉴证 gaJIc^O  
authority to purchase 委托购买证；委购书 RKP->@Gs  
authorization 认可；核准；授权；授权书 N{G+|Wm
Q  
authorization by direction 指示授权 3rZ"T  
authorization by instruction 指令授权 VQvl,'z  
authorization by warrant 令状授权 g~@0p7]Y  
authorization of unit trust 单位信托的认可 K/u`Wz~A  
authorized agent 指定代理人 0ZV)Y<DJ  
authorized capital 法定资本 SJ-g2aAT  
authorized clerk 出市员 GJItGq`)  
authorized dealer 认可交易商 >M^ 1m(  
authorized financial institution 认可财务机构 K`FgU7g{  
authorized fund 认可基金 *[7,@S/<F  
authorized fund house 获授权的基金公司；认可基金公司 L/GM~*Xp(O  
authorized institution 认可机构 ?8(`tS(_?  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Y(SgfWeK@1  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 W&4`eB/4}  
authorized insurer 获授权保险人；获认可承保人  #~.i\|VL  
authorized investment 特准投资项目 Rhx7eU#&  
authorized person 获授权人 G6eC.vU]j  
authorized representative 获授权代表 \sC
0om,  
authorized share capital 法定股本 2ezuP F  
automated quotation system 自动报价系统 ]+':=&+:  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 4ij`  
自动交易系统〔香港期货交易所有限公司〕 [ylGNuy  
automatic adjustment mechanism 自动调整机制 }]zmp/;a  
automatic adjustment system 自动调整系统 MZw%s(lv  
Automatic Clearing House 自动票据交换所 H8K<.RY  
automatic exchange rates accumulation system 自动化汇率累集系统 0m`7|80#P  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 =pcj{B{qa  
automatic teller machine [ATM] 自动柜员机 G-3.-  
autopay 自动转帐 2,&lGyV#  
available assets 可用资产 !Y]}&
pUP  
available fiscal reserve 现存财政储备 ].dTEzL9X  
available profit 可用利润 |k/;
.  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 R/^JyL  
average 平均；平均数；海损 G>mgoN  
average basic salary 平均基本薪金 /"CKVQ  
average consumer expenditure 平均消费开支；一般消费开支 g-p OO/|  
average cost 平均成本 }h_Op7.5D  
average cost of land production 增辟土地平均成本 sjTsaM;<  
average daily turnover 平均每日成交额 D?\K~U* >  
average daily wage rate 平均每日工资率 +zs6$OI]V  
average expenditure pattern 平均开支模式 DAu|`pyC%  
average growth rate 平均增长率 GPR`=]n& &  
average net fixed assets 固定资产平均净值 qfSo
F|  
average of relatives 相对价格平均数 @IiT8B  
average price 平均价格 zW0AB8l  
average propensity to consume 平均消费倾向；一般消费倾向 8nnkv,wa  
average propensity to save 平均储蓄倾向；一般储蓄倾向 cZ!s/^o?f  
average rate 平均率 Jl]]nOBQ/  
average revenue 平均收入；平均收益 BRD'5 1]|  
average stock 平均库存；平均存货 Q5,@P?  
average yearly rent 平均年租 z)VIbEy  
avoidance of double taxation 避免双重课税 ==XP}w)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 `U g.c  
Agi1r]W  
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