一些有用的会计术语(也不知道发的地方对不对)A

A: /wQL  
A share Ａ股；甲类股份 2c<&eX8"  
abatement of tax 减税；减扣免税额 %I!:ITa  
ABN AMRO Bank N.V. 荷兰银行 < `qRA]  
above-the-line expenditure 线上项目支出；经常预算支出 UX`]k{Mz  
above-the-line receipt 线上项目收入；经常预算收入 ?6Cz[5\  
ABSA Asia Limited 南非联合亚洲有限公司 rdJm{<  
absolute change 绝对数值变更 |5I'CNi\  
absolute expenditure 实际开支 xy+QbDT  
absolute guideline figure 绝对准则数字 W$dn_9W  
absolute interest 绝对权益 v]2S`ffP  
absolute order of discharge 绝对破产解除令 q,<[hBri-  
absolute profit margin 绝对利润幅度 O#nR>1h  
absolute value 实值；绝对值 E}CiQUx  
absolutely vested interest 绝对既得权益 R cY>k  
absorbed cost 已吸收成本；已分摊成本 )T907I|  
absorption 吸收；分摊；合并 3`hUo5
K  
absorption rate 吸收率；摊配率；分摊率 >idBS  
ACB Finance Limited 亚洲商业财务有限公司 aYL|@R5;e  
acceptable form of reciprocity 合理的互惠条件 KDi|(  
acceptable rate 适当利率；适当汇率 |( (zTf  
acceptance agreement 承兑协议 [#" =yzR<3  
acceptance for honour 参加承兑 R8*Q$rH<  
acceptor 承兑人；接受人；受票人 3<|`0pt}  
acceptor for honour 参加承兑人 /|{,sWf2  
accident insurance 意外保险 AJt!!crs  
Accident Insurance Association of Hong Kong 香港意外保险公会 @Un/c:n  
accident insurance scheme 意外保险计划 r#WT`pav  
accident year basis 意外年度基准 va/m~k|i  
accommodation 通融；贷款 HLQ"?OFlz  
accommodation bill 通融票据；空头票据 j$fAq\B  
accommodation party 汇票代发人 v/uO&iQw5  
account balance 帐户余额；帐户结余 `T/~.`R  
account book 帐簿 `Yc_5&"  
account collected in advance 预收款项 t{!  
account current book 往来帐簿 T1B|w"In  
account of after-acquired property 事后取得的财产报告 g1(Xg.  
account of defaulter 拖欠帐目 JGiKBm;  
account payable 应付帐款 +ww^ev%  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 5_K5?N  
account receivable 应收帐款 F}Mhs17!|  
account receivable report 应收帐款报表 G DSfT{kK\  
account statement 结单；帐单；会计财务报表 ,F+B Wot4  
account title 帐户名称；会计科目 Jn
D{J`:  
accountant's report 会计师报告 `|1MlRM9  
Accountant's Report Rules 会计师报告规则 ocwG7J\W  
accounting and auditing procedure 会计与审计程序；会计与核数程序 N5|Rmfo1  
Accounting Arrangements 《会计安排》 y;" n9  
accounting basis 会计基础 7>o.0  
accounting by Official Receiver 破产管理署署长呈交的帐目 y#ON|c /  
Accounting Circular 《会计通告》 pl*~kG=  
accounting class 会计类别 rgIrr5  
accounting date 记帐日期；会计结算日期 z `8cOK
-  
accounting for money 款项核算 ~>G]_H]?  
Accounting Officer 会计主任 `U!y
&Q$,  
accounting period 会计报告期；会计期 GYRYbiwqdi  
accounting policy 会计政策；会计方针 O@8pC+#`Z  
accounting practice 会计惯例 7k{2Upg;  
accounting principle 会计准则 [}nK"4T"Ri  
accounting record 会计记录 m:tiY [c>W  
accounting report 会计报告 b yg0.+e0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 kg5ev8  
Accounting Society of China 中国会计学会 Eu@
5L9A  
accounting statement 会计报表 \`'KlF2  
accounting system 会计制度；会计系统 Qx|H1_6  
accounting transaction 会计事项；帐务交易 `znB7VQ0  
accounting treatment 会计处理 q)u2Y]  
accounting year 会计年度 tury<*  
accretion 增值；添加 3K/Df#  
accrual 应计项目；应累算数目 ske@uzAz  
accrual basis 应计制；权责发生制 # jYpVc{]  
accrual basis accounting 应计制会计；权责发生制会计 !Gs} tiMH  
accrue 应累算；应计
4z7G2  
accrued benefit 应累算利益 Rz%e>)  
accrued charges 应计费用 @}FAwv^f  
accrued cumulative preference share dividend 应累算的累积优先股股息 L/}iy}  
accrued expenses 应累算费用 xIbMs4'iEx  
accrued interest payable 应付利息；应计未付利息 k@!r#`j3  
accrued interest receivable 应收利息；应计未收利息 4
YG/`P  
accrued right 累算权益 KHiFJ_3  
accruing profit 应累算的利润 \jW)Xy  
accumulated fiscal reserve 累积财政储备 KM?1/KZ/~  
accumulated profit 累积利润；滚存溢利 9G?ldp8  
accumulated reserve 累积储备 9~AWng  
accumulation of surplus income 累积收益盈余 iMP  
acquired assets 既得资产 :LJ7ru2  
acquisition 收购；购置；取得 ~d>%,?zz  
acquisition cost 购置成本 _fTwmnA  
acquisition expenses 购置费用 ";3*?/uM  
acquisition of 100% interest 收购全部股权 `hh9"Ws%  
acquisition of control 取得控制权 XaI;2fMGI  
acquisition of fixed assets 购置固定资产 tgFJZA  
acquisition of shell “买壳” /4S;QEv  
acquisition price 收购价 BW[5o3 i  
act of God 天灾 OTvROJP  
acting partner 执事合伙人 9 wa,k  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]o.vB}WsY  
active partner 积极参与的合伙人 \9c$`nn  
active trading 交投活跃 0O@_cW  
actual circulation 实际流通 sPYX~G&T  
actual cost 实际成本 :1fagaPg  
actual expenditure 实际开支；实际支出 o.:p_(|hI  
actual income 实际入息；实际收入；实际收益 ~GB=Nz  
actual market 现货市场 ^i%A7pg  
actual price 现货价；实际价格 ~2}Pl)  
actual profit 实际利润 oVkq2  
actual quotation 实盘；实际价位；实际报价 uK*|2U6t  
actual year basis 按实际年度计算 Dk)}|GJ()"  
actuals 实货 =WZ%H_oxi  
actuarial investigation 精算调查 6k0^x Q  
actuarial principle 精算原则 a_T,t'
6  
actuarial report 精算师报告 vS;'}N  
Actuarial Society of Hong Kong 香港精算学会 VC&c)X  
actuarial valuation 精算师估值 ^tAO_~4  
actuary 精算师 AY2:[ 5cm  
ad referendum agreement 暂定协议；有待覆核的协定 \^532FIw6  
ad valorem duty 从价税；按值征税
NGzgLSm\  
ad valorem duty system 从价税制 ))#'4  
ad valorem fee 从价费 TYS\95<  
ad valorem tariff 从价关税 W^g'}}]T  
additional allowance 额外免税额 _g
|acBF  
additional amount for unexpired risk 未过期风险的额外款额 a%
,fXp>  
additional assessable profit 补加应评税利润 q=c/B(II!  
additional assessment 补加评税 /lD?VE  
additional commitment 额外承担 [$\>~nj=  
additional commitment vote 额外承担拨款 :iCM=k  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 lglYJ,  
additional dependent parent allowance 供养父母额外免税额 m@qqVRn#)  
additional provision 额外拨款 e1 a*'T$z  
additional stamp duty 附加印花税 0Oxz3r%}r  
additional tax 补加税罚款；补加税款 CmC0k-%w  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 >q( 5ir  
adjudged bankrupt 被裁定破产 [B/0-(?
 
adjudicated bankrupt 裁定破产人 # mT]j""  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 jz:gr=*z  
adjudication of bankruptcy 裁定破产；宣告破产 aiftlY  
adjudication of insolvency 裁定无力偿还债务 WYIw5jzC  
adjusted actual 经调整的实数；调整后的实数 F|eu<^"$ H  
adjusted current assets 经调整的流动资产；调整后的流动资产 pG yRX_;  
adjusted figure 经调整的数字；调整后的数额 +$pJ5+v  
adjusted liabilities 经调整的负债；调整后的负债 X-Ycz 5?  
adjusted loss 经调整的亏损；调整后的亏损 =I4.Gf"~f  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 \KM|f9-b  
adjusted profit 经调整的利润；调整后的利润 F-0UdV  
adjusted surplus 经调整的盈余额；调整后的盈余额 H^(L90  
adjusted value 经调整的价值；调整后的价值 v[#)GB _5  
adjustment 调整；修订；理算〔保险〕 cdp0!W4Gi  
adjustment centre 调剂中心 D1"7s,Hmu  
adjustment lag 调整过程的时间差距；调整时差 uEd,rEB>  
adjustment mechanism 调整机制 jMU9{Si  
adjustment of loss 亏损调整 I-:`cON=G  
adjustment process 调整过程；调整程序 Vewzo1G2  
adjustment range 调整幅度 d'zT:g  
administered exchange rate 受管制汇率 H?:Jq\Ba0  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 4#rAm"H  
administration expenses 行政费用 F$Pp]"82'm  
administration fee 手续费；行政费 K3ukYR  
administration in bankruptcy 破产管理 $Ub}p[L  
administration order 遗产管理令 %g^"]  
administrator 管理人；遗产管理人 )SiY(8y  
administrator of the estate 遗产管理人 XVUf,N,  
admission of debt 债项承认书 rz6jx  
admission of proof 接纳债权证明 -V=arm\#z  
advance 放贷款项；垫付款项；预支款项；预付款项 YFx=b!/s  
advance account 暂支帐目；预付款帐户 &BgU:R,  
advance compensation 预付补偿金 3%IWGmye4  
advance from shareholder 股东垫款 JSjYC0e  
advance pending reimbursement 预支以待日后付还 Ak=UtDN[  
advanced economy 先进经济体系 5-'vB  
advancement 预付；预付财产 L>nO:`>h  
advances warrant 垫款令 R<g=\XO'y  
advancing 贷出 yiT{+;g^  
adverse balance 逆差 `pYE[y+  
adverse exchange 逆汇 N(R,8GF5G  
advertisement addressed to shareholders 在报章刊登的致股东通告 3 jh|y
,  
advice for collection 托收通知书 wo(j}O-  
advice of drawing 提款通知书；汇票通知书 +89o`u_l%  
advice of payment 付款通知 
N1? iiv  
Advisory Committee [Securities and Futures Commission] C4_t_N  
谘询委员会〔证券及期货事务监察委员会〕 bj.]o*u-  
Advisory Committee on Diversification 经济多元化谘询委员会 \{>eOD_  
affidavit 誓章；遗产申报誓章 V_]-`?S  
affidavit of no receipt 述明无收款的誓章 oNSz&)LP  
affiliate 联号；联营公司；附属公司 2u&c &G  
affiliated company 附属公司；联号；联营公司 tc/jY]'32  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 dofR)"<p,^  
affordability 负担能力 Mf7E72{D  
African Development Bank [AfDB] 非洲开发银行 >sV Bj(f  
after-acquired property 事后取得的财产 ngq
UH  
after-hours dealing 市后交易 liG~
y|  
after-tax profit 税后盈利；税后利润；税后溢利 LW?2}`+  
agency agreement 代理协议 /nM*ljfB\  
agency expenses 代理机构的开支 4~WlP,,M  
agency fee 代理费 jr1Se9u D  
Agency Law 《代理法》 b-b;7a\N  
agent 代理人；承销人 }}
s) +d  
agent of company 公司代理人 &ps6s.K  
agent's fee 代理人费；经纪费 N7B}O*;  
aggregate 总计；总数；总体数字 AzX(~Qc  
aggregate amount 总款额；总额 Ph\F'xROe  
aggregate assets and liabilities 总体资产与负债 DZAH"
sb  
aggregate at constant price 按固定价格计算的总体数字 uN&M\(  
aggregate demand 总需求 =+Tsknq  
aggregate gross position 总持仓量 ~[;{   
aggregate limit 总限额 &|] Fg5  
aggregate of salaries tax 合计薪俸税 H2]BMkum  
aggregate performance 总体表现；总体业绩 MZ
i8Fo'  
aggregate supply 总体供应 b
VOO)  
aggregate surplus 总盈余 *<3iEeO/R  
aggregate total 整体总额 +}]wLM}\UF  
aggregate value 总值；合计价值 @}{VM)Fc+  
aggregated basis 合计基准 I)uASfT$  
aggregated net chargeable income 合计应课税入息实额 _Fvsi3d/  
aggregation 合并计算；合计；总和 Sh47c4{  
aggregation of incomes of husband and wife 夫妇入息合并计算 RA~_
]Hk  
aggregation of property 财产的总和 sp,(&Y]US  
agio 差价；贴水 A3!2"}L  
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》 7x:F!0:  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment <v-92?  
《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》 Xa6qvg7/  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment g&8.A(  
《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》 _4S7wOq5  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment m&{rBz0  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 QD6Z=>?S  
agreement for a settlement 授产协议 )S"o{N3B  
agreement for assignment 转让协议 w7[
0  
agreement for sale 售卖协议；买卖协议 -hm9sNox  
agreement for sale and purchase 买卖协议 D`5: JR-{  
agreement for the payment of interest 支付利息协议
uof0Oc.  
agreement for the repayment of money 还款协议 OQ 0b$qw  
agreement of reinsurance 再保险协议 @u7%B}q7:  
Agricultural Bank of China 中国农业银行 4O9tx_<JG  
air passenger departure tax 飞机乘客离境税 SwQOFE/Dv~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 9yp^zL  
airport tax 机场税 | eK,Td%  
alcohol duty 酒精税 Oym]&SrbS  
alienation 让与；让渡；转让 ~9]Vy (L  
alimony 生活费；赡养费 7E@$}&E  
All Ordinaries Index [AOI] 所有普通股指数 jR}*bIzv  
all risks 全险；综合险 mRNHq3  
All Sales Record for Stock Market 《股票市场成交报告》 k0R,!F  
Allied Capital Resources Limited 新联财务有限公司 d u_O}x  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 uV#-8a5!  
allocation letter 拨款信件 C5d/)aC  
allocation of fund 分配款项；预留款项 ~p0e=u  
allocation of profit 利润分配；溢利分配 pPU2ar  
allocation warrant 拨款令 DB!uv[c  
allotment 分配；配股
h/w]
  
allotment notice 股份配售通知；配股通知 (gv=P>:  
allotment of shares 股份分配 D]3bwoFo&u  
allowable 可获宽免；免税的 * ,|)~$=>  
allowable business loss 可扣除的营业亏损 r< N-A?a  
allowable expenses 可扣税的支出 &*h`b{]  
allowance 免税额；津贴；备抵；准备金 ~r7DEy|+  
allowance for debts 债项的免税额 "`H=AX0  
allowance for depreciation by wear and tear 耗损折旧免税额 >IR`]  
allowance for funeral expenses 殡殓费的免税额 pU[a[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 t>fA!K%{  
allowance for repairs and outgoings 修葺及支出方面的免税额 aA!@;rR<yU  
allowance to debtor 给债务人的津贴 * <Nk%`  
alteration of capital 资本更改 EVby 9!  
alternate trustee 候补受托人 ZC>`
ca  
amalgamation 合并 i&? 78+:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w;g)Iy6x  
ambit of charges 征税范围；收费范围 h/fb<jIP1  
amended valuation 经修订的估值 y81#UD9[  
American Commodities Exchange 美国商品交易所 hJs&rpN  
American Express Bank Limited 美国运通银行 UeIqAG8  
American Stock Exchange 美国证券交易所 mCZF5r  
amortization 摊销 CYY X\^hA  
amount due from banks 存放银行同业的款项 7cJO)cm0'  
amount due from banks abroad 存放海外银行同业的款项 C"V?yDy2~  
amount due from holding companies 控股公司欠款 X}ey0
)g%  
amount due from local banks 存放本港银行同业的款项 hvwnG>m\  
amount due to banks 银行同业的存款 @8}-0c  
amount due to banks abroad 海外银行同业的存款 yAZ.L/jyr  
amount due to holding companies 控股公司存款
8
tG/VE[  
amount due to local banks 本港银行同业的存款 e\+~  
amount due to outport banks 外埠银行同业的存款 l#<}|b  
amount for note issue 发行纸币的款额 1VP
fa  
amount of bond 担保契据的款额 Al;%u0]5  
amount of consideration 代价款额 ^loF#d=s  
amount of contribution 供款数额 #Q!c42}M  
amount of indebtedness 负债款额 Z:r$;`K/  
amount of principal of the loan 贷款本金额 v{\n^|=])  
amount of rates chargeable 应征差饷数额 >8.v.;`  
amount of share capital 股本额 rA>A=,  
amount of sums assured 承保款额 -X6\[I:+A  
amount of variation 变动幅度 d[qEP6B  
amount of vote 拨款数额 vi()1LS/!  
amount payable 应付款额 R-0_226  
amount receivable 应收款额 l%Fse&4\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9cx!N,R t  
analysis 分析 f"OA Zji  
ancillary risk 附属风险 :p*ojl|  
annual account 周年帐目；周年帐目报表；年度决算；年结 !EyGJa[i  
annual accounting date 年结日期 F"HI>t)>  
annual allowance 每年免税额；年积金；年度津贴；年津 wb}N-8x  
annual balance 年度余额 }tS6Z:fOY  
annual disposable income 每年可动用收入 3 MI) E  
annual estimates 周年预算 u3v6$CD?  
annual fee 年费 ^7^bA  
annual general meeting 周年大会 `!>dbR&1  
annual growth rate 年增率；每年增长率 s5Bmv\e.i5  
annual long-term supplement 长期个案每年补助金 <^X'f  
annual pensionable emolument 可供计算退休金的年薪 zi DlJ3]^  
annual report 年报 q4#f *]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Eg-Mm4o  
annual return 周年报表；周年申报表；每年报税表格 Kr}M>hF+|  
Annual Return Rules 《周年报表规则》 ?H86Wbz  
annual review of consumer prices 每年消费物价回顾 P.H/H04+  
annual roll-forward basis 逐年延展方式 ^Hhw(@`qf  
annual salary 年薪 g  cK"  
annual statement 年度报表；年度决算表 ,mBKy
a)  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 i4n%EDQ  
annuitant 年金受益人 :pF]TY"K.  
annuity 年金 F~rYjAFTi  
annuity contract 年金合约 RNrYT|  
annuity on human life 人寿年金 ek.WuOs  
antecedent debt 先前的债项 aSj1P/A  
ante-dated cheque 倒填日期支票 hhgz=7Y  
anticipated expenditure 预期开支 1&dsQ,VDl  
anticipated net profit 预期纯利 Hk~ gcG  
anticipated revenue 预期收入 :`"T Eif  
anti-inflation measure 反通货膨胀措施 6xzR*~7  
anti-inflationary stance 反通货膨胀立场 E{]|jPdr  
apparent deficit 表面赤字  _I}L$  
apparent financial solvency 表面偿债能力 r/$)c_x`  
apparent partner 表面合伙人 j?KB8oY`TP  
application for personal assessment 个人入息课税申请书 ?e|:6a+[f  
application of fund 资金应用 sq6%=(q(?  
application to release as liquidator and to destruct the books of accounts and documents ZT6X4 Z  
申请免除清盘人职务及毁灭帐簿与文件 AqKx3p6  
appointed actuary 委任精算师 `zOAltfd  
appointed auditor 委任核数师；委任审计师 {s^ryv_}  
appointed trustee 委任的受托人 wj:3  
appointer 委任人  yLIj4bf  
apportioned pro rata 按比例分摊 V-U  ^O45  
apportionment 分配；分摊 mW(_FS2%,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 a=T7w;\h  
apportionment formula 分摊方程式 #vZ]2Ud=2  
apportionment of estate duty 遗产税的分摊 j[ZniD  
appraisal 估价；评估 <Ibr.L]  
appreciable growth 可观增长 88=FPEU  
appreciable impact 显着影响 ].T;x|  
appreciable increase 可观增长 .dLX'84fY  
appreciation 增值；升值 e2o9)=y  
appreciation against other currencies 相对其他货币升值 DW%K'+@M
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?9okjLp1n  
appreciation tax 增值税 D}/.;]w<[&  
appropriation 拨款；拨用；拨付 gx9sBkoq5D  
appropriation account 拨款帐目 *]| JX&  
Appropriation Bill 拨款法案 T2PFE4+Dp  
appropriation-in-aid system 补助拨款办法 a1sLRqo8  
approved assets 核准资产 7<'i#E~  
approved basket stock 认可一篮子证券 :-@P3F[0  
approved budget 核准预算 d*:qFq_  
approved charitable donation 认可慈善捐款 Olh%"=*;  
approved charitable institution 认可慈善机构 wQuaB6E  
approved currency 核准货币；认可货币 0]w[wc <  
approved estimates 核准预算 #YYvc`9  
approved estimates of expenditure 核准开支预算 Ri6 br  
approved overseas insurer 核准海外保险人 c1!/jTX$  
approved overseas trust company 核准海外信托公司 jG ;(89QR/  
approved pooled investment fund 核准汇集投资基金 b0=AQ/:  
approved provident fund scheme 认可公积金计划 jL).B&  
approved provision 核准拨款 T:~W.3  
approved redeemable share 核准可赎回股份  (mD:[|.  
approved regional stock 认可地区性证券 PL_wa(}y]D  
approved retirement scheme 认可退休金计划 3rdxXmx  
approved subordinated loan 核准附属贷款 Tq; "_s  
arbitrage 套戥；套汇；套利 v%~ViOgL\  
arbitrageur 套戥者；套汇者 kQ'xs%Fw  
arbitrary amount 临时款项 ? /X6x1PN  
arrangement 措施；安排；协定 MC)W?  
arrears 欠款 J0mCWtx&  
arrears of pay 欠付薪酬 dQ~
"b=  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]Tw6Fg1o>  
articles of association 组织章程；组织细则；组织章程细则 /2V',0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Wv/5#
_  
ascertainment of profit 确定利润 >@e%,z  
"Asia Clear" “亚洲结算系统” ;9 n8on\  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 (gC^5&11  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 V+~
2q=  
Asian Development Fund [ADF] 亚洲发展基金 MCpK^7]k  
Asian dollar bond 亚洲美元债券 A8/4:>Is  
Asian dollar market 亚洲美元市场 OiEaVPSI;  
Asian dollar rate 亚洲美元利率 Tka="eyIj3  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 'eY[?LJ]U  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 QD VA*6F  
asked price 沽盘；喊价；索价；卖方报价 cDyC&}:f  
assessable income 应评税入息 %=  ;K>D  
assessable loss 应评税亏损 &: 8&;vk  
assessable profit 应评税利润 Z'm%3  
assessable value 应评税值 <rmV$_  
assessed profit 估定利润 U.h PC3  
assessed value 经评估价值 (uz!:dkvx  
assessment 评税；评定；估价；评税单 ~'\u:Imuo  
assessment number 评税编号；估价编号 MdjMTe s  
assessment of additional tax 补加税评税 n:
)Y'52}  
assessment of performance 业绩评估；实绩评价 R;2 -/MT-  
Assessor 评税主任 lI<8)42yq  
asset price bubbles 资产价格泡沫 8}@a?QS(&  
asset-backed securities 具资产保证的证券 <9ph c  
assets accretion 资产增值 a8c]B/  
assets and liabilities 资产与负债 +q%goG8  
assets betterment statement 资产递增表；资产改进表 XL9lB#v^  
assets lending 实物放款；有抵押贷款
SJ@_eir\o  
assets of the company passing on the death 死者去世时转移的公司资产 /omVMu  
assets pledged as security for liabilities 用作负债抵押的资产 j`lK}  
assets portfolio 资产投资组合 [}3Y1t{G  
assets price 资产价格 IW*.B6Hw8  
assets quality 资产质素 j pV  
assets realization 资产变现 ![jP)WgF  
assets refinancing arrangement 资产再集资安排 v0H#\p  
assets securitization 资产证券化 -
3Hq1  
assets situated outside Hong Kong 在香港以外地方的资产 Mpx.n]O.  
assets stripping 削减资产；拆卖资产 D~>P/b)v{j  
assets value 资产值 an~Kc!Oki  
assignee 承让人 KguFU  
assignment 转让；转让书；转让契 4{E=wg^p  
assignment of interest 权益转让 Mq$=zsj  
assignment of letters patent and trade mark 专利证书及商标转让 A'2:(m@{T  
assignment of property 物业转让；物业转让书 (^\i(cfu6Q  
assignment right 转让权 %R>MSSjvr  
assignor 转让人  f;a6ux#  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 @DR&e^Zz  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 0T;WN$W|
 
associate member 附属会员 &Y$rVBgQ  
associated body corporate 相联法人团体 XzsK^E0R  
associated company 相联公司；联属公司 dx}!]_mlZ  
associated corporation 相联法团 THVF@@q  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] x]T;W&s  
公认会计师公会〔英国〕 u{ /gjv  
Association of Futures Exchange Brokers 香港期货经纪协会 SYx)!n6U  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 { q<l]jn9  
association of underwriters 承保人组织 v>R.ou(  
assumption of control 接管 :8g \B{  
assurance 担保；保险；转易；转易书 oY:>pxSz<@  
assurance of interest 权益的转易 IK);BN2<L  
at 19XX price 按一九ＸＸ年价格计算 L_|Y_=r."  
at a discount 按赔价计算；按贴水价格计算；打折扣 !5-[kG&  
at a premium 按溢价计算；按升水价格计算 HL]?CWtGP  
at call 通知付款；按通知 k@'.d)y0`  
at constant market price 按固定市价计算 X(9Ff=0.~  
at constant price 按固定价格计算 :1Cc~+]w(u  
at cost 按成本计算 OMU#Sx!6  
at current market price 按当时市价计算；按现时市价计算 :nt%z0_  
at current price 按当时价格计算；按现时价格计算 3-D!ZS&  
at factor cost 按要素成本计算；按生产要素成本计算 =%p{"<  
at money-of-the-day price 按付款当日价格计算 ?~Des"F6)1  
at or better 按指定或较佳价位〔买卖指令〕 @@QU"8q  
at par 按面值计算；平价 .Pi67Kj,  
at sight 见票即付 "O`;zC  
at the close 按收市盘 TH-^tw  
at the opening 按开市盘 "M tQj}  
attestation 见证；见证条款 gE&f}M-  
at-the-money option 平价期权 FYJB.lAT  
attorney 受权人；受托代表人 @?U5t1O<  
attornment 新拥有人承认书 +-"#GL~cC  
attributable profit 可归属利润 V-31x)  
attributable share value 可归属股份价值 +J} 41  
Auckland Stock Exchange 奥克兰证券交易所 @fwU%S[v  
auction 拍卖 b#M<b.R)  
auctioneer 拍卖商 *VUXw@  
audit 审计；核数 U7W ct %  
Audit Commission 审计署 =%p"oj]:  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] M\%{!Wzo8  
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〕 
ocMf}"  
audit review 帐目审查 ,#A,+!4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ) E\pQ5&  
audited account 审计帐目；经审计的帐目 VXa]L4jJ9  
audited annual account 经审计的周年帐目 1#V0g Q  
audited balance sheet 经审计的资产负债表 B
.|vmq,u  
auditor 核数师；核数主任；审计师 d3\8BKp  
auditor's certificate 核数师证明书；审计师证明书 I.>
LG  
auditor's report 核数师报告；审计师报告 R8E<;^?j  
Aussie bond 澳元债券 8P 8"dN[  
austerity budget 紧缩预算 u0,~pJvX  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Z#Fw 1  
Australia All Ordinaries Index 澳洲所有普通股票指数 s-*XAnot  
Australian Dollar [AUD] 澳元 5FMKJ7sC9  
Australian Options Market 澳大利亚期权市场 kU /?#s  
Australian Securities Commission 澳洲证券事务监察委员会 gR+Z"]  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 >iCMjT]4  
Australian Stock Exchange 澳大利亚证券交易所 xU&rUk/L  
Austrian Schilling [ATS] 奥地利先令 rk~/^(!  
authentication 认证；鉴证 sw&Qks?V  
authority to purchase 委托购买证；委购书 (C
q-8**dY  
authorization 认可；核准；授权；授权书 #yqcUbJY0R  
authorization by direction 指示授权 L \$zr,=C  
authorization by instruction 指令授权 0C7"*H0R  
authorization by warrant 令状授权 #wo_  
authorization of unit trust 单位信托的认可 9we=aX5  
authorized agent 指定代理人 `>*P(yIN  
authorized capital 法定资本 BK +JHT  
authorized clerk 出市员 8177x7UG2[  
authorized dealer 认可交易商 4ldN0_T5  
authorized financial institution 认可财务机构 1~*_H_Q't  
authorized fund 认可基金 suVS!} C  
authorized fund house 获授权的基金公司；认可基金公司 kSDV#8uZ  
authorized institution 认可机构 2vwT8/  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 B<)(7GTv7"  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >A)he!I  
authorized insurer 获授权保险人；获认可承保人 TQ BL!w  
authorized investment 特准投资项目 HG^8&uh]  
authorized person 获授权人 )KNFS,5  
authorized representative 获授权代表 FUH1Z+9  
authorized share capital 法定股本 $OJ*K
ul  
automated quotation system 自动报价系统 us]ah~U6A  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] eY-$hnUe  
自动交易系统〔香港期货交易所有限公司〕 Yc %eTh  
automatic adjustment mechanism 自动调整机制 >?kt3.IQ!X  
automatic adjustment system 自动调整系统 [;2v[&
Po  
Automatic Clearing House 自动票据交换所 *)w 8fq  
automatic exchange rates accumulation system 自动化汇率累集系统 2|T@  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 g5cR.]oz  
automatic teller machine [ATM] 自动柜员机 UKzmR
a,s  
autopay 自动转帐 # WxH  
available assets 可用资产 sC#Ixq'ls7  
available fiscal reserve 现存财政储备 $yt|nO  
available profit 可用利润 9uq| VU5  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 `wq\K8v  
average 平均；平均数；海损 7W>T= @  
average basic salary 平均基本薪金  Op|Be  
average consumer expenditure 平均消费开支；一般消费开支 BG|Kw)z*KM  
average cost 平均成本 \/5 8#  
average cost of land production 增辟土地平均成本 3"B|w^6'2  
average daily turnover 平均每日成交额 \&cVcAg  
average daily wage rate 平均每日工资率 1 4|S^UM$  
average expenditure pattern 平均开支模式 ZHZ>YSqCS  
average growth rate 平均增长率 A(C3kISM  
average net fixed assets 固定资产平均净值 z`BRz&  
average of relatives 相对价格平均数 Fb_~{q  
average price 平均价格 isaT0__8  
average propensity to consume 平均消费倾向；一般消费倾向 :ortyCB:H  
average propensity to save 平均储蓄倾向；一般储蓄倾向 (cMrEuv  
average rate 平均率 U9@q"v-  
average revenue 平均收入；平均收益 wU=(_S,c  
average stock 平均库存；平均存货 J3$ihH.  
average yearly rent 平均年租 OLiYjYd  
avoidance of double taxation 避免双重课税 SsaF><{5R  
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 5$y<nMP  
"c}bqoN  
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