一些有用的会计术语(也不知道发的地方对不对)A

A: #1-y[w/  
A share Ａ股；甲类股份 s$g"6;_\  
abatement of tax 减税；减扣免税额 + 3+^J?N  
ABN AMRO Bank N.V. 荷兰银行 9+'
QH  
above-the-line expenditure 线上项目支出；经常预算支出 E]G#"EV!Y  
above-the-line receipt 线上项目收入；经常预算收入 Oc\Bu6F  
ABSA Asia Limited 南非联合亚洲有限公司 #H]cb#  
absolute change 绝对数值变更 n_G< /8  
absolute expenditure 实际开支 AhjK*nJF  
absolute guideline figure 绝对准则数字
S3cjw9V  
absolute interest 绝对权益 q ld2<W  
absolute order of discharge 绝对破产解除令 _TF\y@hF*D  
absolute profit margin 绝对利润幅度 ;dXQB>Za  
absolute value 实值；绝对值 qmzg68  
absolutely vested interest 绝对既得权益 N>,`l  
absorbed cost 已吸收成本；已分摊成本 !Jh/M^  
absorption 吸收；分摊；合并 u=a5Z4N'  
absorption rate 吸收率；摊配率；分摊率 63
hOK  
ACB Finance Limited 亚洲商业财务有限公司 6{2LV&T=u  
acceptable form of reciprocity 合理的互惠条件 &(H;Bin'  
acceptable rate 适当利率；适当汇率 CV/ei,=9  
acceptance agreement 承兑协议 tvNh@it:F  
acceptance for honour 参加承兑 ;CbQ}k  
acceptor 承兑人；接受人；受票人 EL_rh TWw  
acceptor for honour 参加承兑人 #BA=?7  
accident insurance 意外保险 SM>V o+  
Accident Insurance Association of Hong Kong 香港意外保险公会 IN
ca  
accident insurance scheme 意外保险计划 *5( h,s3&  
accident year basis 意外年度基准 LKtug>Me  
accommodation 通融；贷款 D{hsa  
accommodation bill 通融票据；空头票据 ')pXQ  
accommodation party 汇票代发人 !<!5;f8  
account balance 帐户余额；帐户结余 r>fx55dw  
account book 帐簿 Z i-)PK^  
account collected in advance 预收款项 bZ!*s  
account current book 往来帐簿 >Mml+4<5  
account of after-acquired property 事后取得的财产报告 ;XFo:?  
account of defaulter 拖欠帐目 C'bW3la  
account payable 应付帐款  3*@ sp  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 sflH{!;p  
account receivable 应收帐款 FBit/0  
account receivable report 应收帐款报表 SrMg=a  
account statement 结单；帐单；会计财务报表 nic7RN?F<  
account title 帐户名称；会计科目 :r0?[#r?N,  
accountant's report 会计师报告 @4h{#  
Accountant's Report Rules 会计师报告规则 ImJ2tz6  
accounting and auditing procedure 会计与审计程序；会计与核数程序 XA`<*QC<  
Accounting Arrangements 《会计安排》 9IFK4>&O6  
accounting basis 会计基础 @^47Qgj8U  
accounting by Official Receiver 破产管理署署长呈交的帐目 b&k !DeE  
Accounting Circular 《会计通告》 _c*0Rr  
accounting class 会计类别 fVCpG~&t  
accounting date 记帐日期；会计结算日期 g_z%L?N  
accounting for money 款项核算 hL:n9G  
Accounting Officer 会计主任 I;dc[m  
accounting period 会计报告期；会计期 "b&[W$e  
accounting policy 会计政策；会计方针 |2mm@):  
accounting practice 会计惯例 X}?`G?'  
accounting principle 会计准则 zZ3Ko3L%g_  
accounting record 会计记录 5&5 x[S8  
accounting report 会计报告 3nVdws  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 s;-(dQ{O  
Accounting Society of China 中国会计学会 qaK9E@l  
accounting statement 会计报表 P]*,955*)  
accounting system 会计制度；会计系统 (<f`}, QxD  
accounting transaction 会计事项；帐务交易 UR')) 1n  
accounting treatment 会计处理 \(9hg.E  
accounting year 会计年度 %";bgU2
Q  
accretion 增值；添加 Obd@#uab  
accrual 应计项目；应累算数目 Y*
-#yG9  
accrual basis 应计制；权责发生制 :BLD&mb"Y  
accrual basis accounting 应计制会计；权责发生制会计 #T0uPK ;  
accrue 应累算；应计 Pq
FK*^)s  
accrued benefit 应累算利益 Bob K>db  
accrued charges 应计费用 D$|@: mW  
accrued cumulative preference share dividend 应累算的累积优先股股息 |/,XdTSy  
accrued expenses 应累算费用 PPiN`GM  
accrued interest payable 应付利息；应计未付利息 .Y}~2n  
accrued interest receivable 应收利息；应计未收利息 uveby:dh  
accrued right 累算权益 0Da9,&D  
accruing profit 应累算的利润 rt+%&%wt  
accumulated fiscal reserve 累积财政储备 *n$=2v^A  
accumulated profit 累积利润；滚存溢利 '0z-duu  
accumulated reserve 累积储备 $[5S M>e]  
accumulation of surplus income 累积收益盈余 _U%a`%tU.  
acquired assets 既得资产 29
R_
?HBH  
acquisition 收购；购置；取得 (=n{LMa  
acquisition cost 购置成本 2l5>>yY  
acquisition expenses 购置费用 ,Y|WSKY*  
acquisition of 100% interest 收购全部股权 906b=  
acquisition of control 取得控制权 `Paz   
acquisition of fixed assets 购置固定资产 Wr.G9zq.+  
acquisition of shell “买壳” "
8{#R
*p  
acquisition price 收购价 L+s3@C;b  
act of God 天灾 pSM\(kVKa  
acting partner 执事合伙人 &rY73qfP'  
active market 买卖活跃的市场；交投畅旺的市场；旺市 SGi(Zk
c  
active partner 积极参与的合伙人 xVOoYr>O  
active trading 交投活跃 }GV5':W@WG  
actual circulation 实际流通 ,,_$r7H`  
actual cost 实际成本 |G^w2"D_Z  
actual expenditure 实际开支；实际支出 "uR,WY  
actual income 实际入息；实际收入；实际收益 5U[m]W=B  
actual market 现货市场 F
@</E
v  
actual price 现货价；实际价格 M`6rI  
actual profit 实际利润 V\U,PNkZQ  
actual quotation 实盘；实际价位；实际报价 ~\;s}Fv.  
actual year basis 按实际年度计算 koQ\]t'*As  
actuals 实货 Li[ :L  
actuarial investigation 精算调查 H_H3Gp  
actuarial principle 精算原则 g\;&Z  
actuarial report 精算师报告 aj>
6q=R  
Actuarial Society of Hong Kong 香港精算学会 0E[&:6#Y  
actuarial valuation 精算师估值 i8CO+Iv*{  
actuary 精算师 /CRZ  
ad referendum agreement 暂定协议；有待覆核的协定 RM/q\100  
ad valorem duty 从价税；按值征税 #^|"dIZ_M  
ad valorem duty system 从价税制 ma__LWKM,  
ad valorem fee 从价费 PtR8m=O  
ad valorem tariff 从价关税 v?\Z4Z|f  
additional allowance 额外免税额 lOk'stLNa&  
additional amount for unexpired risk 未过期风险的额外款额 :Kc9k(3&r  
additional assessable profit 补加应评税利润 KmUH([#  
additional assessment 补加评税 (MfPu8j  
additional commitment 额外承担 2`2S94'  
additional commitment vote 额外承担拨款 1DzI@c~X  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 u">KE6um  
additional dependent parent allowance 供养父母额外免税额 ~!bA<q  
additional provision 额外拨款 s/' ]* n  
additional stamp duty 附加印花税 rd#O ]   
additional tax 补加税罚款；补加税款 'Ipp1a Z_M  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 zTP|H5HyK  
adjudged bankrupt 被裁定破产 Szz:$!t  
adjudicated bankrupt 裁定破产人 ?4G/f<ou  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 S5a?KU
  
adjudication of bankruptcy 裁定破产；宣告破产 9c `Vrlu  
adjudication of insolvency 裁定无力偿还债务 6S`J7[  
adjusted actual 经调整的实数；调整后的实数 @Kl'0>U  
adjusted current assets 经调整的流动资产；调整后的流动资产 st91rV$y?  
adjusted figure 经调整的数字；调整后的数额 El9D1],  
adjusted liabilities 经调整的负债；调整后的负债 ()Cw;N{E  
adjusted loss 经调整的亏损；调整后的亏损 ?+^vU5b1u  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 -pb>=@Yq  
adjusted profit 经调整的利润；调整后的利润 %yr(i 6L  
adjusted surplus 经调整的盈余额；调整后的盈余额 3rRN~$  
adjusted value 经调整的价值；调整后的价值 D' d^rT| H  
adjustment 调整；修订；理算〔保险〕 (fSpY\JPI  
adjustment centre 调剂中心 *3A`7usU  
adjustment lag 调整过程的时间差距；调整时差 y9/x:n&]  
adjustment mechanism 调整机制 g`N
J `  
adjustment of loss 亏损调整 hXF#KVqx  
adjustment process 调整过程；调整程序 fWutB5?P  
adjustment range 调整幅度 5(+9( \x  
administered exchange rate 受管制汇率 oM<Y o%n  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 d z-  
administration expenses 行政费用 .|Ee,Un  
administration fee 手续费；行政费 5:"zs  
administration in bankruptcy 破产管理 q!r4"#Y"@Z  
administration order 遗产管理令 u)NmjW  
administrator 管理人；遗产管理人 ()[j<KX{.  
administrator of the estate 遗产管理人 Uu}a! V  
admission of debt 债项承认书 W.|r=   
admission of proof 接纳债权证明 #RN"Ul-B|  
advance 放贷款项；垫付款项；预支款项；预付款项 T?!D?YV  
advance account 暂支帐目；预付款帐户 IRq@~vdt)  
advance compensation 预付补偿金 1
I^uq>r  
advance from shareholder 股东垫款 DrY5Q&S  
advance pending reimbursement 预支以待日后付还 8M5a&35J"  
advanced economy 先进经济体系 C;DR@'+q  
advancement 预付；预付财产 #z.QBG@  
advances warrant 垫款令 v&#=1Zb  
advancing 贷出 {(00,6M)i  
adverse balance 逆差 K0YUN^St  
adverse exchange 逆汇 _,G^#$pH  
advertisement addressed to shareholders 在报章刊登的致股东通告 <"}Gvi  
advice for collection 托收通知书 dI$U{;t  
advice of drawing 提款通知书；汇票通知书 
z]\CI:  
advice of payment 付款通知 mh5ozv$  
Advisory Committee [Securities and Futures Commission] O)Wc\-  
谘询委员会〔证券及期货事务监察委员会〕 :)PAj  
Advisory Committee on Diversification 经济多元化谘询委员会 'K8emt$d+  
affidavit 誓章；遗产申报誓章 cW|M4`  
affidavit of no receipt 述明无收款的誓章 * 11|P  
affiliate 联号；联营公司；附属公司 [Y%H8}  
affiliated company 附属公司；联号；联营公司 })Pq!u:3  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 N.l
\2S}  
affordability 负担能力 qRX:eo  
African Development Bank [AfDB] 非洲开发银行 4ne95_i  
after-acquired property 事后取得的财产 Z'@a@Y+  
after-hours dealing 市后交易 <dd(i  
after-tax profit 税后盈利；税后利润；税后溢利 /&T"w,D  
agency agreement 代理协议 --t5jSS44  
agency expenses 代理机构的开支 (mvzGXNz4  
agency fee 代理费 ~?BN4ptc  
Agency Law 《代理法》 CSBk  
agent 代理人；承销人 4/Wqeq,E8  
agent of company 公司代理人 N8-!}\,  
agent's fee 代理人费；经纪费 fNh0?/3)  
aggregate 总计；总数；总体数字 piy_9nk  
aggregate amount 总款额；总额 +hW^wqk/.  
aggregate assets and liabilities 总体资产与负债 lY,dy
NFHV  
aggregate at constant price 按固定价格计算的总体数字 p2\mPFxEP  
aggregate demand 总需求 B(z?IW&  
aggregate gross position 总持仓量 j)vfI>  
aggregate limit 总限额 <hvVh9  
aggregate of salaries tax 合计薪俸税 a-9Y &#U  
aggregate performance 总体表现；总体业绩 .w@o%AO_  
aggregate supply 总体供应 ]-7$wVQ<  
aggregate surplus 总盈余 |Qa[N(  
aggregate total 整体总额 4|EV`t}EV  
aggregate value 总值；合计价值 "T?hIX/p_  
aggregated basis 合计基准 Vw P+tM  
aggregated net chargeable income 合计应课税入息实额 qa!3lb_'M  
aggregation 合并计算；合计；总和  HuCzXl  
aggregation of incomes of husband and wife 夫妇入息合并计算 P_:~!+W,  
aggregation of property 财产的总和 `1Cg)\&[e0  
agio 差价；贴水 jH4'jB  
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》 <)J83D0$E  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ;%/Kh :Vg  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 2/coa+Qkv]  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment >w}5\4j  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 3<L>BakD  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }CoR$
K  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 foi@z9  
agreement for a settlement 授产协议 ^kElb;d  
agreement for assignment 转让协议 q!sazVaDp  
agreement for sale 售卖协议；买卖协议 RdtF5#\z  
agreement for sale and purchase 买卖协议 :hA=(iz  
agreement for the payment of interest 支付利息协议 <%~`!n,t0  
agreement for the repayment of money 还款协议 l^ Q-KUI  
agreement of reinsurance 再保险协议 U11bQ4ak  
Agricultural Bank of China 中国农业银行 a'U}.w}  
air passenger departure tax 飞机乘客离境税 z(yJ
/~m  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 oOj7y>Nm  
airport tax 机场税 2L!wbeTb;  
alcohol duty 酒精税 K:osfd  
alienation 让与；让渡；转让 ;#goC N.  
alimony 生活费；赡养费 qMj
'%5/  
All Ordinaries Index [AOI] 所有普通股指数 lebwGW,!  
all risks 全险；综合险 .>.B  
All Sales Record for Stock Market 《股票市场成交报告》 VPAi[<FzOG  
Allied Capital Resources Limited 新联财务有限公司 :MIJfr>z  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 RF,[1O-\O  
allocation letter 拨款信件 9 K.
B  
allocation of fund 分配款项；预留款项 04u^Q  
allocation of profit 利润分配；溢利分配 *G6Py,- !f  
allocation warrant 拨款令 v*pN~}5  
allotment 分配；配股 lO=Nw+'$S  
allotment notice 股份配售通知；配股通知 =[7[F)I~O  
allotment of shares 股份分配 VXM5 B  
allowable 可获宽免；免税的 ]V4Fm{]  
allowable business loss 可扣除的营业亏损 $0f(Gc|  
allowable expenses 可扣税的支出 cU+%zk  
allowance 免税额；津贴；备抵；准备金 zHEH?xZ6sD  
allowance for debts 债项的免税额 GO|1O|?  
allowance for depreciation by wear and tear 耗损折旧免税额 }#0i1]n$D  
allowance for funeral expenses 殡殓费的免税额 S>! YBzm&X  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?hXeZB+b4  
allowance for repairs and outgoings 修葺及支出方面的免税额 VN5UJ!$?J  
allowance to debtor 给债务人的津贴 AxsTB9/  
alteration of capital 资本更改 ~eVq Fc  
alternate trustee 候补受托人 - s}
 
amalgamation 合并 gE_i#=bw  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /
p&V72  
ambit of charges 征税范围；收费范围 mn>$K"_k  
amended valuation 经修订的估值 1hz:AUH  
American Commodities Exchange 美国商品交易所 >l!#_a  
American Express Bank Limited 美国运通银行 e?V7<7$  
American Stock Exchange 美国证券交易所 T@S\:P  
amortization 摊销 C'_^DPzj  
amount due from banks 存放银行同业的款项 OrZ=-9"  
amount due from banks abroad 存放海外银行同业的款项 ]WO0v`xh  
amount due from holding companies 控股公司欠款 7;wx,7CUq  
amount due from local banks 存放本港银行同业的款项 %YH+=b:uW  
amount due to banks 银行同业的存款 6ojEEM  
amount due to banks abroad 海外银行同业的存款 pKnM=N1f  
amount due to holding companies 控股公司存款 x$
6`k  
amount due to local banks 本港银行同业的存款 =}$YZuzmU  
amount due to outport banks 外埠银行同业的存款 G>>`j2:y  
amount for note issue 发行纸币的款额 %ja8DRQ.  
amount of bond 担保契据的款额 2$fFl,v!z  
amount of consideration 代价款额 &{x%"Aq/  
amount of contribution 供款数额 "X.JD  
amount of indebtedness 负债款额 Zs(I]^w;d  
amount of principal of the loan 贷款本金额 (D?%(f  
amount of rates chargeable 应征差饷数额 QXQ'QEG  
amount of share capital 股本额 1&Fty'p  
amount of sums assured 承保款额 ?tf/#5t}  
amount of variation 变动幅度 w6PKr^  
amount of vote 拨款数额 |UGmIm%  
amount payable 应付款额 x=/`W^t2  
amount receivable 应收款额 @AvDV$F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %y{
f]m  
analysis 分析 wU9H=w^  
ancillary risk 附属风险 a/nKKhXaM  
annual account 周年帐目；周年帐目报表；年度决算；年结 2i~tzo  
annual accounting date 年结日期 %X--`91|u  
annual allowance 每年免税额；年积金；年度津贴；年津 d-W@/J  
annual balance 年度余额 w;=fi}<G|e  
annual disposable income 每年可动用收入 WeqE9@V  
annual estimates 周年预算 7jj
.maK  
annual fee 年费 }k`-n32)|  
annual general meeting 周年大会 t,YnweH  
annual growth rate 年增率；每年增长率 $,/;QP}  
annual long-term supplement 长期个案每年补助金 d~G, *  
annual pensionable emolument 可供计算退休金的年薪 'V*ixK8R0  
annual report 年报 F7FUoew<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 86bRfW'  
annual return 周年报表；周年申报表；每年报税表格 61XLL/=P  
Annual Return Rules 《周年报表规则》 $,mljJSQv  
annual review of consumer prices 每年消费物价回顾 Eeumi#$Z  
annual roll-forward basis 逐年延展方式 -w[j`}([P9  
annual salary 年薪 !mM`+XH  
annual statement 年度报表；年度决算表 8RA]h?$$J  
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 q{fgsc8v\  
annuitant 年金受益人 _
RTJEG  
annuity 年金 56|o6-a^  
annuity contract 年金合约 \),DW)  
annuity on human life 人寿年金 sDylSYq  
antecedent debt 先前的债项 0wh4
sKm[X  
ante-dated cheque 倒填日期支票 i gyTvt!  
anticipated expenditure 预期开支 w,6zbI/  
anticipated net profit 预期纯利 \!+#9sq0  
anticipated revenue 预期收入 !XJvhsKXy  
anti-inflation measure 反通货膨胀措施 ~36)3W[4  
anti-inflationary stance 反通货膨胀立场 l/wdu(  
apparent deficit 表面赤字 E1=WH-iA0  
apparent financial solvency 表面偿债能力 EAdr}io  
apparent partner 表面合伙人 ZFJqI  
application for personal assessment 个人入息课税申请书 w%3R[Kdzk  
application of fund 资金应用 ( <Abw{BTm  
application to release as liquidator and to destruct the books of accounts and documents hk +@ngh%  
申请免除清盘人职务及毁灭帐簿与文件 75^U<Hz-3{  
appointed actuary 委任精算师 XBmAD!  
appointed auditor 委任核数师；委任审计师 J&B>"s,  
appointed trustee 委任的受托人 ".Z1CBM(  
appointer 委任人 bh[`uRC}  
apportioned pro rata 按比例分摊 fMRv:kNAt  
apportionment 分配；分摊 z-J?x-<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [110[i^  
apportionment formula 分摊方程式 "%mu~&Ga  
apportionment of estate duty 遗产税的分摊 ; qQ* p  
appraisal 估价；评估 5>S<9A|Q  
appreciable growth 可观增长 !U6 x_  
appreciable impact 显着影响 [myIcLp^aP  
appreciable increase 可观增长 ]"*sp  
appreciation 增值；升值 y3,'1^lA  
appreciation against other currencies 相对其他货币升值 f4b`*KGf  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vmY 88Kx&S  
appreciation tax 增值税 0bcbH9) 1q  
appropriation 拨款；拨用；拨付 ik;S!S\
v  
appropriation account 拨款帐目 BDO]-y  
Appropriation Bill 拨款法案 Q
w,{"J  
appropriation-in-aid system 补助拨款办法 mBQp#-1\  
approved assets 核准资产 }Qqi013E L  
approved basket stock 认可一篮子证券 %mO.ur>21  
approved budget 核准预算 %VSjMZ  
approved charitable donation 认可慈善捐款 Os5Xejh`I  
approved charitable institution 认可慈善机构 {SQ#n@Q&$  
approved currency 核准货币；认可货币 O1 KT  
approved estimates 核准预算 G2,9$8qE  
approved estimates of expenditure 核准开支预算 *!wBn  
approved overseas insurer 核准海外保险人 A_ftf7,  
approved overseas trust company 核准海外信托公司 -J`
VXG:M  
approved pooled investment fund 核准汇集投资基金 bMrR  
approved provident fund scheme 认可公积金计划 ag7(nn0!  
approved provision 核准拨款 vhEXtjL  
approved redeemable share 核准可赎回股份 HgY>M`U  
approved regional stock 认可地区性证券 J/{!_M-  
approved retirement scheme 认可退休金计划 u> @Yoyc  
approved subordinated loan 核准附属贷款 PlX6,3F  
arbitrage 套戥；套汇；套利 _'.YC<;  
arbitrageur 套戥者；套汇者 1Fs:&*=  
arbitrary amount 临时款项 M?nYplC  
arrangement 措施；安排；协定 X`+8r
O[  
arrears 欠款 NCKhrDd&  
arrears of pay 欠付薪酬 F.DR
Gi.i  
arrears of revenue 逾期未收税款；逾期未收的帐项 H;=JqD8`  
articles of association 组织章程；组织细则；组织章程细则 v=Y) A?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &y~~Z [.F,  
ascertainment of profit 确定利润 jkrv2 `"  
"Asia Clear" “亚洲结算系统” b14WIgjsl  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 KJLC2,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 d$;1%rRj8  
Asian Development Fund [ADF] 亚洲发展基金 +YNN$i  
Asian dollar bond 亚洲美元债券 #% 1|$V*:  
Asian dollar market 亚洲美元市场 4kr! Af  
Asian dollar rate 亚洲美元利率 $yi[wwf4  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 m|%L[h1  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 g(b:^_Nep  
asked price 沽盘；喊价；索价；卖方报价 FZi'#(y  
assessable income 应评税入息 ~t,-y*=  
assessable loss 应评税亏损 ;Q}pmBkqB  
assessable profit 应评税利润 mi>CHa+$  
assessable value 应评税值 L*'3f~@Q  
assessed profit 估定利润 {<k}U;uiO  
assessed value 经评估价值 Bt?.8H6Y  
assessment 评税；评定；估价；评税单 _]/&NSk  
assessment number 评税编号；估价编号 >7Y6NAwY  
assessment of additional tax 补加税评税 }vof| (Yh  
assessment of performance 业绩评估；实绩评价 J=OWXL!<a  
Assessor 评税主任 6tDCaB  
asset price bubbles 资产价格泡沫 q_gsYb  
asset-backed securities 具资产保证的证券 "{X_[  
assets accretion 资产增值 1^HUu"Kt  
assets and liabilities 资产与负债 ]ICBNJ  
assets betterment statement 资产递增表；资产改进表 4pw:O^v  
assets lending 实物放款；有抵押贷款 c8=@s#  
assets of the company passing on the death 死者去世时转移的公司资产 efnj5|JSV  
assets pledged as security for liabilities 用作负债抵押的资产 M9J^;3Lrh  
assets portfolio 资产投资组合
M .J  
assets price 资产价格 2{gd4Kt6.  
assets quality 资产质素 ;A3aUN;"I  
assets realization 资产变现 $At,D.mGkb  
assets refinancing arrangement 资产再集资安排 >_m4 idq1  
assets securitization 资产证券化 Z,ZebS@yG  
assets situated outside Hong Kong 在香港以外地方的资产 ;=ci7IT'  
assets stripping 削减资产；拆卖资产 OD~TWT_  
assets value 资产值 y~jYGN  
assignee 承让人 DP-euz  
assignment 转让；转让书；转让契 FE[{*8  
assignment of interest 权益转让 HHMv%H]M  
assignment of letters patent and trade mark 专利证书及商标转让 OM4q/!)A]  
assignment of property 物业转让；物业转让书 CNRiK;nQ  
assignment right 转让权 lDd8dT-Q.  
assignor 转让人 VJ'bS9/T  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 p#T^o]+  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?\J.Tv$$$  
associate member 附属会员 Ac@zTK6>  
associated body corporate 相联法人团体 DX$zzf  
associated company 相联公司；联属公司 ~?x `f+  
associated corporation 相联法团 iI.d8}A  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] c{SD=wRt,y  
公认会计师公会〔英国〕 d mj T$a|  
Association of Futures Exchange Brokers 香港期货经纪协会 G'\x9%  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 B<A=U r  
association of underwriters 承保人组织 kpU-//lk+  
assumption of control 接管 i(l'f#  
assurance 担保；保险；转易；转易书 ^^m3 11=  
assurance of interest 权益的转易 G;CB%qXI  
at 19XX price 按一九ＸＸ年价格计算 3|FZ!8D  
at a discount 按赔价计算；按贴水价格计算；打折扣 nP+]WUnY  
at a premium 按溢价计算；按升水价格计算 >FRJvZ6  
at call 通知付款；按通知 {q}#  Sq  
at constant market price 按固定市价计算 y,OwO4+y\  
at constant price 按固定价格计算 "~uo4n~H  
at cost 按成本计算 eK]$8l|LI  
at current market price 按当时市价计算；按现时市价计算 e=<%{M&  
at current price 按当时价格计算；按现时价格计算 NL-<K  
at factor cost 按要素成本计算；按生产要素成本计算 6x_tX  
at money-of-the-day price 按付款当日价格计算 \XU
G-\$p  
at or better 按指定或较佳价位〔买卖指令〕 , 7kS#`P  
at par 按面值计算；平价 w=txSF&Qr  
at sight 见票即付 L
9FijF7  
at the close 按收市盘 1 iWe&I:  
at the opening 按开市盘 .eSMI!Y=  
attestation 见证；见证条款 DwL4?
!E  
at-the-money option 平价期权 ,PyA$Z  
attorney 受权人；受托代表人 51\N+  
attornment 新拥有人承认书 D#~S<>u@  
attributable profit 可归属利润 OGjeE4  
attributable share value 可归属股份价值 o9Z!Z^  
Auckland Stock Exchange 奥克兰证券交易所 tluyx  
auction 拍卖 mu!hD^fw  
auctioneer 拍卖商 {m&8Viq1  
audit 审计；核数 Y.<&phv  
Audit Commission 审计署 ^6Std x_  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] #Ang8O@y  
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〕 -'sn0_q/e  
audit review 帐目审查 U/|H%b  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 _cW(R,i  
audited account 审计帐目；经审计的帐目 #{t?[JUn  
audited annual account 经审计的周年帐目 M_4:~&N$  
audited balance sheet 经审计的资产负债表 d/Z258  
auditor 核数师；核数主任；审计师 zJp@\Yo+  
auditor's certificate 核数师证明书；审计师证明书 ;8G( l   
auditor's report 核数师报告；审计师报告 9_6.%qj&  
Aussie bond 澳元债券 PUdJ>U
 
austerity budget 紧缩预算 V`n;W6Q17  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Zy -&g:  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^lP_{c  
Australian Dollar [AUD] 澳元 0> 6;,pd"  
Australian Options Market 澳大利亚期权市场
B f_oIc  
Australian Securities Commission 澳洲证券事务监察委员会 v GF<  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 SQZUkKfb  
Australian Stock Exchange 澳大利亚证券交易所 BE;J/  
Austrian Schilling [ATS] 奥地利先令 g]z[!&%Ahs  
authentication 认证；鉴证 UI*^$7z1 +  
authority to purchase 委托购买证；委购书 _V9 O,"DDc  
authorization 认可；核准；授权；授权书 eDm~B(G$  
authorization by direction 指示授权 vlD!YNy  
authorization by instruction 指令授权 G*;}6 bj|?  
authorization by warrant 令状授权 jQKlJi2xu  
authorization of unit trust 单位信托的认可 $=c79Al
(  
authorized agent 指定代理人 4)BPrWea1  
authorized capital 法定资本 ~9:ILCfX  
authorized clerk 出市员 _Gf.1Bsf@S  
authorized dealer 认可交易商 k+"+s bsW'  
authorized financial institution 认可财务机构 n: ~y]  
authorized fund 认可基金 _d
$0(  
authorized fund house 获授权的基金公司；认可基金公司 vu%:0p`K  
authorized institution 认可机构 +G!N@O  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 fC_dSM[{c  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 a:oZ5PX=  
authorized insurer 获授权保险人；获认可承保人 )TceNH  
authorized investment 特准投资项目 Q}J'S5%  
authorized person 获授权人 U#O6l-xe]  
authorized representative 获授权代表 ZwLD7j*)  
authorized share capital 法定股本 e
#YQA  
automated quotation system 自动报价系统 u7=jtB   
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] uhuwQS=X  
自动交易系统〔香港期货交易所有限公司〕 VWlOMqL995  
automatic adjustment mechanism 自动调整机制 EBY=ccGE{  
automatic adjustment system 自动调整系统 XIu3n9g^#  
Automatic Clearing House 自动票据交换所 3gW4\2|T  
automatic exchange rates accumulation system 自动化汇率累集系统 sOJH$G3O  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 v5|X=B>&>  
automatic teller machine [ATM] 自动柜员机 ) 0x*>;"o  
autopay 自动转帐 3dnL\AqC  
available assets 可用资产 fq){?hk~O  
available fiscal reserve 现存财政储备 9})!~r;|  
available profit 可用利润 }mjJglK!N  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Phsdn`,  
average 平均；平均数；海损 J~5VL |ca  
average basic salary 平均基本薪金 X517PT8O  
average consumer expenditure 平均消费开支；一般消费开支 B)F2SK<@  
average cost 平均成本 w#Y<~W&  
average cost of land production 增辟土地平均成本 8cm,G  
average daily turnover 平均每日成交额 !8"516!d|p  
average daily wage rate 平均每日工资率 # E'g{.N  
average expenditure pattern 平均开支模式 J}7
iXTh  
average growth rate 平均增长率  0gBD  
average net fixed assets 固定资产平均净值 TxhTK5#f  
average of relatives 相对价格平均数 D<[4}og&]  
average price 平均价格 zh$[UdY6  
average propensity to consume 平均消费倾向；一般消费倾向 >Au]S`  
average propensity to save 平均储蓄倾向；一般储蓄倾向 %Ke:%##Y  
average rate 平均率 :\Z;FA@g(g  
average revenue 平均收入；平均收益 ;T}#-`O_Im  
average stock 平均库存；平均存货 5Qp5JMK  
average yearly rent 平均年租 =KwG;25hX  
avoidance of double taxation 避免双重课税 ;p"G<n  
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 :N#gNtC)b  
3OV#H%  
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