一些有用的会计术语(也不知道发的地方对不对)A

A: =D)ADZ\<r  
A share Ａ股；甲类股份 pMoza8  
abatement of tax 减税；减扣免税额 ;&MnPFmq  
ABN AMRO Bank N.V. 荷兰银行 `k(m2k?  
above-the-line expenditure 线上项目支出；经常预算支出 kv<(N  
above-the-line receipt 线上项目收入；经常预算收入 Asj<u!L  
ABSA Asia Limited 南非联合亚洲有限公司 j? Vs"d|  
absolute change 绝对数值变更 yh.WTgcW  
absolute expenditure 实际开支 'a>D+A:  
absolute guideline figure 绝对准则数字 -0<ZN(?|  
absolute interest 绝对权益 C#L|7M??;  
absolute order of discharge 绝对破产解除令 q XB E3  
absolute profit margin 绝对利润幅度 ~w}=Oby'y  
absolute value 实值；绝对值 <|hrmwk|  
absolutely vested interest 绝对既得权益 R0-Y2v  
absorbed cost 已吸收成本；已分摊成本 zO0K*s.yK  
absorption 吸收；分摊；合并 c,#Nd@  
absorption rate 吸收率；摊配率；分摊率 @[{5{ y  
ACB Finance Limited 亚洲商业财务有限公司 rVp^s/A^;  
acceptable form of reciprocity 合理的互惠条件 +R"n_6N  
acceptable rate 适当利率；适当汇率 IH.EvierJ  
acceptance agreement 承兑协议 LVdtI  
acceptance for honour 参加承兑 l
HE+o;-  
acceptor 承兑人；接受人；受票人 i#PR Tbc  
acceptor for honour 参加承兑人 mB%m<Zo\U  
accident insurance 意外保险 ( geV(zT  
Accident Insurance Association of Hong Kong 香港意外保险公会 N]&hw&R{Q  
accident insurance scheme 意外保险计划 /buj(/q^#  
accident year basis 意外年度基准 nPH\Lra  
accommodation 通融；贷款 $9Gra#  
accommodation bill 通融票据；空头票据 upFe{M@  
accommodation party 汇票代发人 \jAI~|3  
account balance 帐户余额；帐户结余 ,C|aiSh0-  
account book 帐簿 juxAyds  
account collected in advance 预收款项 qos/pm$
&i  
account current book 往来帐簿 ~w(A3I.  
account of after-acquired property 事后取得的财产报告 W >|'4y)  
account of defaulter 拖欠帐目 ^MVOaV65  
account payable 应付帐款 o5G]|JM_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 *p|->p6,u  
account receivable 应收帐款 SKGnx  
account receivable report 应收帐款报表 c*R18,5-  
account statement 结单；帐单；会计财务报表 ?\zyeWK0L  
account title 帐户名称；会计科目 boZ
/*+t  
accountant's report 会计师报告 bG+Gg*0p  
Accountant's Report Rules 会计师报告规则 IEWl I  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,2P/[ :  
Accounting Arrangements 《会计安排》 ^Zlbs goZ  
accounting basis 会计基础 m;PTO$--  
accounting by Official Receiver 破产管理署署长呈交的帐目 ^BP4l_rO9  
Accounting Circular 《会计通告》 'Y]<1M>.g  
accounting class 会计类别 n,{  
accounting date 记帐日期；会计结算日期 ${`q
!  
accounting for money 款项核算 GqgJ]m  
Accounting Officer 会计主任 e'
|c59E  
accounting period 会计报告期；会计期 MI~QXy,  
accounting policy 会计政策；会计方针 eQIS`T  
accounting practice 会计惯例 b(> G  
accounting principle 会计准则 V=c?V
/pl  
accounting record 会计记录 <ILi38%Y  
accounting report 会计报告 jn oX%3d-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 #*3 vE& p  
Accounting Society of China 中国会计学会 p$<){,R  
accounting statement 会计报表 <)oxs]<  
accounting system 会计制度；会计系统 4}]In/yA  
accounting transaction 会计事项；帐务交易 /K_*Drk>  
accounting treatment 会计处理 01IfvK  
accounting year 会计年度 4+4&}8FH  
accretion 增值；添加 X"%eRW&qu/  
accrual 应计项目；应累算数目 @9\E  
accrual basis 应计制；权责发生制 EdZNmL3cB  
accrual basis accounting 应计制会计；权责发生制会计 xFyBF[c  
accrue 应累算；应计 UN:cRH{?*  
accrued benefit 应累算利益 HN<e)E38  
accrued charges 应计费用 ?yA 2N;  
accrued cumulative preference share dividend 应累算的累积优先股股息 N<QLvZh  
accrued expenses 应累算费用 WrR8TYq9D]  
accrued interest payable 应付利息；应计未付利息 ~}Z{hs)  
accrued interest receivable 应收利息；应计未收利息 B&}lYo  
accrued right 累算权益 <lWBhrz  
accruing profit 应累算的利润 iu{QHjZK(  
accumulated fiscal reserve 累积财政储备 lLEEre  
accumulated profit 累积利润；滚存溢利 F0'8n6zj  
accumulated reserve 累积储备 Hq,znRz~`  
accumulation of surplus income 累积收益盈余 ;9qwB  
acquired assets 既得资产 qnO/4\qq  
acquisition 收购；购置；取得 %t$)sg]  
acquisition cost 购置成本 d%oHcn  
acquisition expenses 购置费用 (>dL  
acquisition of 100% interest 收购全部股权 uFaT~ 4  
acquisition of control 取得控制权 2gnz=  
acquisition of fixed assets 购置固定资产 K:Z|# i-  
acquisition of shell “买壳” YW"nPZNPy~  
acquisition price 收购价 nDNK}O~'  
act of God 天灾 *k0;R[IAV  
acting partner 执事合伙人 c32"$g  
active market 买卖活跃的市场；交投畅旺的市场；旺市 A \Z_br  
active partner 积极参与的合伙人 U)1hC^[!   
active trading 交投活跃 _;-b ZH  
actual circulation 实际流通 (
dym*_J  
actual cost 实际成本 ,;yaYF6|/  
actual expenditure 实际开支；实际支出 UiZ1$d*  
actual income 实际入息；实际收入；实际收益 t_qX7P8+'  
actual market 现货市场 ##U/Wa3  
actual price 现货价；实际价格 /q^_ 'Lp  
actual profit 实际利润 h\8bo=  
actual quotation 实盘；实际价位；实际报价 j)}TZx4~  
actual year basis 按实际年度计算 M*F`s&vM  
actuals 实货 r6kQMFA  
actuarial investigation 精算调查 4rD&Lg'  
actuarial principle 精算原则 z{qn|#}  
actuarial report 精算师报告 GGFrV8  
Actuarial Society of Hong Kong 香港精算学会 = Ruq  
actuarial valuation 精算师估值 !1P<A1K  
actuary 精算师 dz?Ey~;M  
ad referendum agreement 暂定协议；有待覆核的协定 ~P9^4  
ad valorem duty 从价税；按值征税 x8&~  
ad valorem duty system 从价税制 O! w&3 p  
ad valorem fee 从价费 `>`{DEDx{5  
ad valorem tariff 从价关税 EHt(!;?q  
additional allowance 额外免税额 ),0Ea~LB4  
additional amount for unexpired risk 未过期风险的额外款额 83Fmu/(  
additional assessable profit 补加应评税利润 d^`n/"Ice  
additional assessment 补加评税 ;5}"2hU>  
additional commitment 额外承担 G)%r|meKGB  
additional commitment vote 额外承担拨款 "=0JYh)%_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 --TY[b  
additional dependent parent allowance 供养父母额外免税额 N ^H H&~V  
additional provision 额外拨款 T7*p!0  
additional stamp duty 附加印花税 wVUm!Y  
additional tax 补加税罚款；补加税款 )lVplAhZD  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 smX&B,&@  
adjudged bankrupt 被裁定破产 OPDR
V\  
adjudicated bankrupt 裁定破产人 F/D/1w^ iR  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 9>d~g
!u=  
adjudication of bankruptcy 裁定破产；宣告破产 I@q4D1g  
adjudication of insolvency 裁定无力偿还债务 ae] hCWK  
adjusted actual 经调整的实数；调整后的实数 \X;)Kt"  
adjusted current assets 经调整的流动资产；调整后的流动资产 %UCu
I9  
adjusted figure 经调整的数字；调整后的数额 Fw6x (j"  
adjusted liabilities 经调整的负债；调整后的负债 1VG7[#Zy  
adjusted loss 经调整的亏损；调整后的亏损 _i0,?U2C  
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 s?&UFyYb,  
adjusted profit 经调整的利润；调整后的利润 G3t\2E9S  
adjusted surplus 经调整的盈余额；调整后的盈余额 lUHpGr|U%  
adjusted value 经调整的价值；调整后的价值 lAx8m't}6  
adjustment 调整；修订；理算〔保险〕 TzsNhrU{  
adjustment centre 调剂中心 ( z.\,M  
adjustment lag 调整过程的时间差距；调整时差 wdEQB-d
A  
adjustment mechanism 调整机制 yzJTNLff  
adjustment of loss 亏损调整 0+_:^z  
adjustment process 调整过程；调整程序 yzz(<s:o/  
adjustment range 调整幅度 PL*kjrLu7  
administered exchange rate 受管制汇率 lLuAgds`  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 n}
q/:|c  
administration expenses 行政费用 X6o iOs  
administration fee 手续费；行政费 ['@R]Si"!  
administration in bankruptcy 破产管理 5~xv"S(E}  
administration order 遗产管理令 !,;/JxfgVh  
administrator 管理人；遗产管理人 .4,l0Nn`W  
administrator of the estate 遗产管理人 3d>xg%?  
admission of debt 债项承认书 }U$p[Gi<  
admission of proof 接纳债权证明 (s!cd]Qa.  
advance 放贷款项；垫付款项；预支款项；预付款项 B6]M\4v  
advance account 暂支帐目；预付款帐户 ]a\HgFp@  
advance compensation 预付补偿金 uJ%XF*>_D  
advance from shareholder 股东垫款 >^d+;~Q;  
advance pending reimbursement 预支以待日后付还 fvw&y+|y!  
advanced economy 先进经济体系 c+]5[6  
advancement 预付；预付财产 +q)B4A'J!  
advances warrant 垫款令 'M3V#5l)@|  
advancing 贷出 l1}HJmom
 
adverse balance 逆差
o%?~9rf]]  
adverse exchange 逆汇 {@3p^b*E)1  
advertisement addressed to shareholders 在报章刊登的致股东通告 =/qj vY  
advice for collection 托收通知书 r`d.Wy Zj  
advice of drawing 提款通知书；汇票通知书 OeY+Yt0  
advice of payment 付款通知 Z~ {[YsG  
Advisory Committee [Securities and Futures Commission] qvN 5[rb  
谘询委员会〔证券及期货事务监察委员会〕 F$H^W@<w  
Advisory Committee on Diversification 经济多元化谘询委员会 j*@EJ"Gm>  
affidavit 誓章；遗产申报誓章 /Wm3qlv  
affidavit of no receipt 述明无收款的誓章 -'::$ {  
affiliate 联号；联营公司；附属公司 S
cTeh  
affiliated company 附属公司；联号；联营公司 HiDL:14  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 e{`Dv
fY21  
affordability 负担能力 v/}hy$7  
African Development Bank [AfDB] 非洲开发银行 <Z9N}wY,8  
after-acquired property 事后取得的财产 6R%NjEW:  
after-hours dealing 市后交易 kG]FB.@bG  
after-tax profit 税后盈利；税后利润；税后溢利 <}^l MBa  
agency agreement 代理协议 G:?l;+P1  
agency expenses 代理机构的开支 ^[-3qi  
agency fee 代理费 N+0`Jm  
Agency Law 《代理法》 #kL4Rm;  
agent 代理人；承销人 xouy|Nn
'  
agent of company 公司代理人 St~a/Lq6  
agent's fee 代理人费；经纪费 .eM A*C~n  
aggregate 总计；总数；总体数字 X4:SH>U!  
aggregate amount 总款额；总额 s4Y7x.-  
aggregate assets and liabilities 总体资产与负债 '5m`[S-IU  
aggregate at constant price 按固定价格计算的总体数字 'Lv>!s 7  
aggregate demand 总需求 /,#&Htk  
aggregate gross position 总持仓量 WG.J-2#3  
aggregate limit 总限额 {,b:f  
aggregate of salaries tax 合计薪俸税 "ku ?A^f  
aggregate performance 总体表现；总体业绩 P :D6w){  
aggregate supply 总体供应
5nJmabw3  
aggregate surplus 总盈余 Xu#K<#V  
aggregate total 整体总额 tD !$!\`O  
aggregate value 总值；合计价值 9x9~u8j
 
aggregated basis 合计基准 fW.)!EPO  
aggregated net chargeable income 合计应课税入息实额 p}R3AJ  
aggregation 合并计算；合计；总和 rJ}k!}G  
aggregation of incomes of husband and wife 夫妇入息合并计算 i2+vUl|;Z  
aggregation of property 财产的总和 5$p7y:  
agio 差价；贴水 NHq*&xy  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 5qx$=6PT  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment G/5]0]SO  
《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》 m;"dLUb  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment {`CmE/`{  
《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》 E0Jk=cq  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [P?.(*  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 # ~T KC|G  
agreement for a settlement 授产协议 k->cqtG  
agreement for assignment 转让协议 60&4?<lR4  
agreement for sale 售卖协议；买卖协议 9a0ibN6m  
agreement for sale and purchase 买卖协议 d 1b
x5U  
agreement for the payment of interest 支付利息协议 #-Nc1+gu  
agreement for the repayment of money 还款协议 >@NGX-gp  
agreement of reinsurance 再保险协议 ![#>{Q4i  
Agricultural Bank of China 中国农业银行 V;-YM W  
air passenger departure tax 飞机乘客离境税 t=$Hv  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 @G;\gJT*  
airport tax 机场税 Mee+bp  
alcohol duty 酒精税 "
vG~2J  
alienation 让与；让渡；转让 2pQdDbm  
alimony 生活费；赡养费 Jv9yy~  
All Ordinaries Index [AOI] 所有普通股指数 W6[# q%o  
all risks 全险；综合险 EzDQoN7Em  
All Sales Record for Stock Market 《股票市场成交报告》 D,Jyb0BW  
Allied Capital Resources Limited 新联财务有限公司 -YHyJs-bU  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 woCFkO;'O  
allocation letter 拨款信件 L 2:N@TP  
allocation of fund 分配款项；预留款项 RTR@p =ck  
allocation of profit 利润分配；溢利分配 3m9ab"  
allocation warrant 拨款令 Ue22,Pp6  
allotment 分配；配股 8f0Ytfhw  
allotment notice 股份配售通知；配股通知 e+=P)Zp/  
allotment of shares 股份分配 (77EZ07%  
allowable 可获宽免；免税的 ($ l t@j  
allowable business loss 可扣除的营业亏损 8~
")9w  
allowable expenses 可扣税的支出 T=n)ea A  
allowance 免税额；津贴；备抵；准备金 nd/.]"  
allowance for debts 债项的免税额 m=u
W:~  
allowance for depreciation by wear and tear 耗损折旧免税额 9!06R-
h  
allowance for funeral expenses 殡殓费的免税额 ai,Nx:r   
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 nY[]k p@  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~)\E&c  
allowance to debtor 给债务人的津贴 4q7hL  
alteration of capital 资本更改 nm597WeZp  
alternate trustee 候补受托人 8hx 3pv
mk  
amalgamation 合并 E)=X8y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 bAa+MB#A  
ambit of charges 征税范围；收费范围 BCtm05  
amended valuation 经修订的估值 8S_v} NUm  
American Commodities Exchange 美国商品交易所 };=44E'7  
American Express Bank Limited 美国运通银行 u4UQMj|q  
American Stock Exchange 美国证券交易所 rFPfTpS  
amortization 摊销 \h}a?T6  
amount due from banks 存放银行同业的款项 {KO+t7'Q  
amount due from banks abroad 存放海外银行同业的款项 Q7-d]xJ^  
amount due from holding companies 控股公司欠款 x.OCE`  
amount due from local banks 存放本港银行同业的款项 ;=[~2*8  
amount due to banks 银行同业的存款 c/q -WEKL  
amount due to banks abroad 海外银行同业的存款 m|5yET  
amount due to holding companies 控股公司存款 w0FkKJV  
amount due to local banks 本港银行同业的存款 M>BcYbXf  
amount due to outport banks 外埠银行同业的存款 }JKK"d}U  
amount for note issue 发行纸币的款额 zz1e)W/  
amount of bond 担保契据的款额 ]VU a$$  
amount of consideration 代价款额 h7h[!>  
amount of contribution 供款数额 P}Ud7Vil;l  
amount of indebtedness 负债款额 j>70AE3[8  
amount of principal of the loan 贷款本金额 1hQeuG  
amount of rates chargeable 应征差饷数额 tb@&!a$`?  
amount of share capital 股本额 i!jR>+  
amount of sums assured 承保款额 *Bgk3(n)  
amount of variation 变动幅度 oMj;9,WK'  
amount of vote 拨款数额 JNYFu0  
amount payable 应付款额 C;&44cU/]  
amount receivable 应收款额 ZV;lr Vv  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s28rj6q  
analysis 分析 n 7Bua  
ancillary risk 附属风险 ]"Qm25`Qz  
annual account 周年帐目；周年帐目报表；年度决算；年结 X-&U-S;  
annual accounting date 年结日期 PafsO,i-  
annual allowance 每年免税额；年积金；年度津贴；年津 |rDv!m  
annual balance 年度余额
</OZ,3J=  
annual disposable income 每年可动用收入 dfmxz7V  
annual estimates 周年预算 -8]M ,,?  
annual fee 年费 ZKv^q%92  
annual general meeting 周年大会 )+nY-DB(  
annual growth rate 年增率；每年增长率 x*" 0dYH  
annual long-term supplement 长期个案每年补助金 G/*0*&fW  
annual pensionable emolument 可供计算退休金的年薪 P;#}@/E  
annual report 年报 oq<n5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &Jr~)o   
annual return 周年报表；周年申报表；每年报税表格 `2M`;$~ 5  
Annual Return Rules 《周年报表规则》 )OAd[u<  
annual review of consumer prices 每年消费物价回顾 M@n9i@UsO  
annual roll-forward basis 逐年延展方式 ~HH#aXh*  
annual salary 年薪 -R[ *S "  
annual statement 年度报表；年度决算表 uD2v6x236  
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 Ris5)*7  
annuitant 年金受益人 g`}+K U  
annuity 年金
'01ifA^  
annuity contract 年金合约 ,KMt9<  
annuity on human life 人寿年金 %S<0l@=5`l  
antecedent debt 先前的债项 _Co*"hl>2  
ante-dated cheque 倒填日期支票 JDyP..Dt  
anticipated expenditure 预期开支 A{:PpYs  
anticipated net profit 预期纯利 Uo
Lvc~n7  
anticipated revenue 预期收入 BihXYux*  
anti-inflation measure 反通货膨胀措施 ~9OART='  
anti-inflationary stance 反通货膨胀立场 X$L9kZ  
apparent deficit 表面赤字 \Ami-<T  
apparent financial solvency 表面偿债能力 [a&|c%h  
apparent partner 表面合伙人 jo.Sg:7&  
application for personal assessment 个人入息课税申请书  !XvQm*1  
application of fund 资金应用 "Yo.]PU  
application to release as liquidator and to destruct the books of accounts and documents pL{h1^O}  
申请免除清盘人职务及毁灭帐簿与文件 Ri}n0}I  
appointed actuary 委任精算师 $LLy#h?V]  
appointed auditor 委任核数师；委任审计师 >^8=_i !  
appointed trustee 委任的受托人 =c-,uW11[  
appointer 委任人 MMMuT^X  
apportioned pro rata 按比例分摊 <3wfY #;><  
apportionment 分配；分摊 i 
U^tv_1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5s >UM@})  
apportionment formula 分摊方程式 [ET03 nZ  
apportionment of estate duty 遗产税的分摊 ;BsPms@U  
appraisal 估价；评估 >&|C E2'  
appreciable growth 可观增长 _7AR2  
appreciable impact 显着影响 Bn
LM;5 >  
appreciable increase 可观增长 5/:BtlFx  
appreciation 增值；升值 Wgt[ACioN  
appreciation against other currencies 相对其他货币升值 OIuEC7XM^C  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O43emL3  
appreciation tax 增值税 z8SrZ#mg  
appropriation 拨款；拨用；拨付 /mb?C/CI  
appropriation account 拨款帐目 A{5^A)$  
Appropriation Bill 拨款法案 *20$u% z2  
appropriation-in-aid system 补助拨款办法 `Ns$HV  
approved assets 核准资产 ZYy,gu<  
approved basket stock 认可一篮子证券 J!$q"0G'WT  
approved budget 核准预算 ,~@Nhd~k  
approved charitable donation 认可慈善捐款 5$,dpLbL  
approved charitable institution 认可慈善机构 hcvWf\4'#q  
approved currency 核准货币；认可货币 t,*hxzD"  
approved estimates 核准预算 jXBAo  
approved estimates of expenditure 核准开支预算 &TmN^R>  
approved overseas insurer 核准海外保险人 #PzRhanX  
approved overseas trust company 核准海外信托公司 p nS{W \Q  
approved pooled investment fund 核准汇集投资基金  [>IAS>  
approved provident fund scheme 认可公积金计划 m'))prl  
approved provision 核准拨款 IpX>G]"-C  
approved redeemable share 核准可赎回股份 ^6*2a(S&  
approved regional stock 认可地区性证券 y{.s 4NT  
approved retirement scheme 认可退休金计划 %<|w:z$vp  
approved subordinated loan 核准附属贷款 -.8 nEO3  
arbitrage 套戥；套汇；套利 GZ.Fq  
arbitrageur 套戥者；套汇者 [MmOPm}@  
arbitrary amount 临时款项 c:SA#.  
arrangement 措施；安排；协定 6R%Ra  
arrears 欠款 ZSKSMI%D  
arrears of pay 欠付薪酬 0-ISOA&  
arrears of revenue 逾期未收税款；逾期未收的帐项 
#K|:BS  
articles of association 组织章程；组织细则；组织章程细则 =K6aiP$Ft  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [xF(t @p  
ascertainment of profit 确定利润 qRXb9c  
"Asia Clear" “亚洲结算系统” ]-Z="YPY  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 _;] 3w  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 X~DI d  
Asian Development Fund [ADF] 亚洲发展基金 H\OV7=8  
Asian dollar bond 亚洲美元债券 SH"e x,=  
Asian dollar market 亚洲美元市场 Iv6(Z>pAB  
Asian dollar rate 亚洲美元利率 os<B}D[  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 @z8,XW }  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 wHSas[4k  
asked price 沽盘；喊价；索价；卖方报价 l-Hp^|3Wq  
assessable income 应评税入息 ggr\n
Y  
assessable loss 应评税亏损 T)"B35  
assessable profit 应评税利润
n+db#qAj5  
assessable value 应评税值 lKo07s
6u  
assessed profit 估定利润 b~khb!]  
assessed value 经评估价值 IXp(Aeb  
assessment 评税；评定；估价；评税单 481SDG[b  
assessment number 评税编号；估价编号 dqU bJc]  
assessment of additional tax 补加税评税 ?mdgY1  
assessment of performance 业绩评估；实绩评价 a#iJXI  
Assessor 评税主任 'eNcQJh  
asset price bubbles 资产价格泡沫 Zrtyai{8l  
asset-backed securities 具资产保证的证券 -^m]Tb<u  
assets accretion 资产增值 29(s^#e8A  
assets and liabilities 资产与负债 q[l!kC+Eh  
assets betterment statement 资产递增表；资产改进表 
\,<5U F0  
assets lending 实物放款；有抵押贷款 zJnF#G  
assets of the company passing on the death 死者去世时转移的公司资产 0v%ZKvSID  
assets pledged as security for liabilities 用作负债抵押的资产 EgAM,
\  
assets portfolio 资产投资组合 W0n/B&C  
assets price 资产价格 o ]UG*2  
assets quality 资产质素 |p"P+"#  
assets realization 资产变现 VKW9Rn9Qg  
assets refinancing arrangement 资产再集资安排 wb@TYvDt  
assets securitization 资产证券化 d4Y8q1  
assets situated outside Hong Kong 在香港以外地方的资产 |!VSed#FSn  
assets stripping 削减资产；拆卖资产 `G
sFvxz  
assets value 资产值 n>d@}hyv  
assignee 承让人 39jnoT  
assignment 转让；转让书；转让契 FL}k0  
assignment of interest 权益转让 6I0
G.N  
assignment of letters patent and trade mark 专利证书及商标转让 *Uvh;d{  
assignment of property 物业转让；物业转让书 H1`}3}"  
assignment right 转让权 otQulL)T/  
assignor 转让人 ;A~efC^<  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Tw|cgB  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 3<ikMUq&  
associate member 附属会员 -e6
~0%X  
associated body corporate 相联法人团体 K:PPZ|  
associated company 相联公司；联属公司 ]?n)!u  
associated corporation 相联法团 !"w1Pv,  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?!R Z~~d  
公认会计师公会〔英国〕 C5Fk>[fS  
Association of Futures Exchange Brokers 香港期货经纪协会 >k gL N  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ku=o$I8K  
association of underwriters 承保人组织 J7FCW^-`3  
assumption of control 接管 ~)';[Ha  
assurance 担保；保险；转易；转易书 5l"/lGw  
assurance of interest 权益的转易 fAHK<G4  
at 19XX price 按一九ＸＸ年价格计算 f>LwsP  
at a discount 按赔价计算；按贴水价格计算；打折扣 l+e L:C!  
at a premium 按溢价计算；按升水价格计算 S+03aJNN#  
at call 通知付款；按通知 ''+6qH-.|]  
at constant market price 按固定市价计算 7,.Hj&'B  
at constant price 按固定价格计算 |a7W@LVYD  
at cost 按成本计算 ?}y{tav=  
at current market price 按当时市价计算；按现时市价计算 y:6&P6`dx  
at current price 按当时价格计算；按现时价格计算 N*~G ]  
at factor cost 按要素成本计算；按生产要素成本计算 {U:c95#.!S  
at money-of-the-day price 按付款当日价格计算 RrMC[2=  
at or better 按指定或较佳价位〔买卖指令〕 iGG;  
at par 按面值计算；平价 MdzG2uZT  
at sight 见票即付 /s
91[n(d  
at the close 按收市盘 }pP<+U  
at the opening 按开市盘 9G7lPK  
attestation 见证；见证条款 +8tdAw  
at-the-money option 平价期权 86[/NTD<-  
attorney 受权人；受托代表人 W2CCLq1
(  
attornment 新拥有人承认书 H5@N<v5u  
attributable profit 可归属利润 (DzV3/+p^  
attributable share value 可归属股份价值 iOCx7j{BS  
Auckland Stock Exchange 奥克兰证券交易所 5

(@P1Bi  
auction 拍卖 }yde9b?F  
auctioneer 拍卖商 "i+fO&LpZ  
audit 审计；核数 nwH'E  
Audit Commission 审计署 9$-V/7@)  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] DOi\D
JV!  
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〕 C_>dJYM  
audit review 帐目审查 t@KN+ C  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 W0vdU;?%  
audited account 审计帐目；经审计的帐目 (E'f'g  
audited annual account 经审计的周年帐目 Ne^md  
audited balance sheet 经审计的资产负债表 %O$4da"y  
auditor 核数师；核数主任；审计师 5v51:g>c  
auditor's certificate 核数师证明书；审计师证明书 ![ & go  
auditor's report 核数师报告；审计师报告 bERYC|  
Aussie bond 澳元债券 NXQdyg,  
austerity budget 紧缩预算 y:TLGQ0  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 JTH8vk:@  
Australia All Ordinaries Index 澳洲所有普通股票指数 y#[PQT  
Australian Dollar [AUD] 澳元 obUX7N  
Australian Options Market 澳大利亚期权市场 cN/8b0C  
Australian Securities Commission 澳洲证券事务监察委员会 cTy;?
(E  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 zD>:Kj5  
Australian Stock Exchange 澳大利亚证券交易所 7x *]  
Austrian Schilling [ATS] 奥地利先令 p=T,JAIt  
authentication 认证；鉴证 9~8UG (  
authority to purchase 委托购买证；委购书 j5lSu~  
authorization 认可；核准；授权；授权书 nl9G1Sm(E  
authorization by direction 指示授权 -]1
F]d
 
authorization by instruction 指令授权 hhu!'(j  
authorization by warrant 令状授权 Isa]5>  
authorization of unit trust 单位信托的认可 *ujn+0)[  
authorized agent 指定代理人 -rYOx9P4  
authorized capital 法定资本 *,w9#?2x  
authorized clerk 出市员 E9=a+l9  
authorized dealer 认可交易商 >L6V!  
authorized financial institution 认可财务机构 #q`-"2"|  
authorized fund 认可基金 sxq'uF(K  
authorized fund house 获授权的基金公司；认可基金公司 $0[T=9q <+  
authorized institution 认可机构 MjIp~?*

 
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 tOn_S@/r  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 n !ty\E  
authorized insurer 获授权保险人；获认可承保人 L_Q1:nL-0  
authorized investment 特准投资项目 X|Gsf= 1S  
authorized person 获授权人 e<_p\LiOS  
authorized representative 获授权代表 ocwh*t)<k  
authorized share capital 法定股本 wIi_d6?  
automated quotation system 自动报价系统 2=pVX  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ,(0q  
自动交易系统〔香港期货交易所有限公司〕 cC'{+j8-a  
automatic adjustment mechanism 自动调整机制 ?zwPF;L
*  
automatic adjustment system 自动调整系统 R8 1z|+c|_  
Automatic Clearing House 自动票据交换所 |2,'QTm=  
automatic exchange rates accumulation system 自动化汇率累集系统 0)}bJ,5/  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ;M '?k8L  
automatic teller machine [ATM] 自动柜员机 cnh\K.*}_x  
autopay 自动转帐 ]V!q
"|  
available assets 可用资产 ~`Q8)(y<#$  
available fiscal reserve 现存财政储备 ^cO^3=  
available profit 可用利润 &PRu[!  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 <&3qFK*9r  
average 平均；平均数；海损 !|P>%bi
 
average basic salary 平均基本薪金 \wY? 6#;  
average consumer expenditure 平均消费开支；一般消费开支 _9!_fIY  
average cost 平均成本 Xz`?
b4i  
average cost of land production 增辟土地平均成本 =y" lX{}G  
average daily turnover 平均每日成交额 @}&o(q1M0  
average daily wage rate 平均每日工资率 >mzK96  
average expenditure pattern 平均开支模式 a%2r]:?^?  
average growth rate 平均增长率 Q/T\Rr_d  
average net fixed assets 固定资产平均净值 Yc+0OBH[  
average of relatives 相对价格平均数 #`P4s>IL1  
average price 平均价格 Pyc/6~?  
average propensity to consume 平均消费倾向；一般消费倾向 I~lX53D  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ,@2d<d]  
average rate 平均率 Z{/0P  
average revenue 平均收入；平均收益 sMh3IL9(*  
average stock 平均库存；平均存货 v@bs4E46e  
average yearly rent 平均年租 Ql-RbM  
avoidance of double taxation 避免双重课税 ^Xjh?+WM  
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 i>gbT+*E!  
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