一些有用的会计术语(也不知道发的地方对不对)A

A: 8%K{lg"  
A share Ａ股；甲类股份 \E?3nQM  
abatement of tax 减税；减扣免税额 {5Bj*m5  
ABN AMRO Bank N.V. 荷兰银行 q}t]lD %C  
above-the-line expenditure 线上项目支出；经常预算支出 @:?[R&`  
above-the-line receipt 线上项目收入；经常预算收入 d^=)n-!T  
ABSA Asia Limited 南非联合亚洲有限公司 gF,=rT1:>r  
absolute change 绝对数值变更 }i8y/CA  
absolute expenditure 实际开支 #^L&H oo6  
absolute guideline figure 绝对准则数字 r]!#v{#.  
absolute interest 绝对权益 k;^$Pd?t  
absolute order of discharge 绝对破产解除令 z6R|1L 1  
absolute profit margin 绝对利润幅度 p-iFe\+  
absolute value 实值；绝对值 _{jC?rzb  
absolutely vested interest 绝对既得权益 Z^>4qf,k  
absorbed cost 已吸收成本；已分摊成本 (X "J)xaQ  
absorption 吸收；分摊；合并 hP)Zm%@0f  
absorption rate 吸收率；摊配率；分摊率 'V?FeWp  
ACB Finance Limited 亚洲商业财务有限公司 9qftMDLZJ\  
acceptable form of reciprocity 合理的互惠条件 F%6wdM W  
acceptable rate 适当利率；适当汇率 DC h !Z{I  
acceptance agreement 承兑协议 6bPxEILm  
acceptance for honour 参加承兑 tpGT~Y(  
acceptor 承兑人；接受人；受票人 ye.6tlW  
acceptor for honour 参加承兑人 oks;G([  
accident insurance 意外保险 W_}j~[&  
Accident Insurance Association of Hong Kong 香港意外保险公会 I(*3n"  
accident insurance scheme 意外保险计划 BaQyn 6B  
accident year basis 意外年度基准 E4% -*n  
accommodation 通融；贷款 5f7id7SI  
accommodation bill 通融票据；空头票据 [\W&  
accommodation party 汇票代发人 4H6Fq*W{k
 
account balance 帐户余额；帐户结余 qKD  
account book 帐簿 0''p29  
account collected in advance 预收款项 P\MDD@  
account current book 往来帐簿 Q` &#u#  
account of after-acquired property 事后取得的财产报告 66&uK|  
account of defaulter 拖欠帐目 gL_1~"3KGC  
account payable 应付帐款 W/,bz",v3  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 RxqNgun@  
account receivable 应收帐款 )c4tGT<  
account receivable report 应收帐款报表 YD[HBF)~j  
account statement 结单；帐单；会计财务报表 :xr^E]  
account title 帐户名称；会计科目 7GO9z<m)  
accountant's report 会计师报告 _|u}^ML
O  
Accountant's Report Rules 会计师报告规则 vi}16V84l  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Ca'BE#q  
Accounting Arrangements 《会计安排》 44u)F@)  
accounting basis 会计基础 &{? M} 2I  
accounting by Official Receiver 破产管理署署长呈交的帐目 sbmtx/%U  
Accounting Circular 《会计通告》 %4LoEm=U  
accounting class 会计类别 KyNu8s
k  
accounting date 记帐日期；会计结算日期 Q/SO%E`E  
accounting for money 款项核算 'd~(=
6J  
Accounting Officer 会计主任 VZt%cq  
accounting period 会计报告期；会计期 Wo "s;Z  
accounting policy 会计政策；会计方针 e8<}{N0,n  
accounting practice 会计惯例 HF*0  
accounting principle 会计准则 C7dq=(p&  
accounting record 会计记录 Q#3}AO  
accounting report 会计报告 @4y?XL(n  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Aars\   
Accounting Society of China 中国会计学会 ',R%Q0Q  
accounting statement 会计报表 s;I @En  
accounting system 会计制度；会计系统 "<=4]Z  
accounting transaction 会计事项；帐务交易 59zWB,y(P  
accounting treatment 会计处理 IB&G#2M<  
accounting year 会计年度 /ugWl99.W  
accretion 增值；添加 8|zavH#P  
accrual 应计项目；应累算数目 I$.lFQ%(  
accrual basis 应计制；权责发生制 GKFRZWXdT  
accrual basis accounting 应计制会计；权责发生制会计 9jjeZc'  
accrue 应累算；应计 w(V%EEk  
accrued benefit 应累算利益 (B4)L%  
accrued charges 应计费用 j;`pAN('  
accrued cumulative preference share dividend 应累算的累积优先股股息 rci,&>L"  
accrued expenses 应累算费用 oT\K P  
accrued interest payable 应付利息；应计未付利息 Ga5s9wC  
accrued interest receivable 应收利息；应计未收利息 cjL)M=pIS  
accrued right 累算权益 b\0>uU  
accruing profit 应累算的利润 B2kZ_4rB  
accumulated fiscal reserve 累积财政储备 DujVV(+I  
accumulated profit 累积利润；滚存溢利 LG:k}z/T  
accumulated reserve 累积储备 mI7lv;oN<5  
accumulation of surplus income 累积收益盈余 <XLaJ;j  
acquired assets 既得资产 d0)]^4HT|y  
acquisition 收购；购置；取得 ?+.mP]d_  
acquisition cost 购置成本 )!-gT  
acquisition expenses 购置费用 Bug.>ln1  
acquisition of 100% interest 收购全部股权 _G'ki.[S7  
acquisition of control 取得控制权 82@^vX  
acquisition of fixed assets 购置固定资产 ?7Cm+J  
acquisition of shell “买壳” Zy+ERaF|]  
acquisition price 收购价 EK4%4<"  
act of God 天灾
{
3
 
acting partner 执事合伙人 ,^G+<T6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Jpduk&u  
active partner 积极参与的合伙人 b3%x&H<j  
active trading 交投活跃 ?L0;, \-t  
actual circulation 实际流通 WkiT,(i  
actual cost 实际成本 6agq^wI  
actual expenditure 实际开支；实际支出 _fS\p|W(E  
actual income 实际入息；实际收入；实际收益 /}6I3n  
actual market 现货市场 gfK_g)'2U  
actual price 现货价；实际价格 OpaRQ=  
actual profit 实际利润 :j`f%Vg~x  
actual quotation 实盘；实际价位；实际报价 [@9S-$Xa  
actual year basis 按实际年度计算 ML>M:Ik+  
actuals 实货 #;!@Pf  
actuarial investigation 精算调查 "BT M,CB  
actuarial principle 精算原则 RK.lzVaY  
actuarial report 精算师报告 iz=cjmV?  
Actuarial Society of Hong Kong 香港精算学会 KNmU2-%l  
actuarial valuation 精算师估值 T^;b98*  
actuary 精算师 N
*36rR$^  
ad referendum agreement 暂定协议；有待覆核的协定 ~T;:Tg*  
ad valorem duty 从价税；按值征税 9KX% O-'  
ad valorem duty system 从价税制 )f$4:Pq  
ad valorem fee 从价费 L6CI9C;-b  
ad valorem tariff 从价关税 UdrgUqq)  
additional allowance 额外免税额 _b<;n|^  
additional amount for unexpired risk 未过期风险的额外款额 Kyr
Z&E.`  
additional assessable profit 补加应评税利润 OvT[JpV  
additional assessment 补加评税 qfXt%6L  
additional commitment 额外承担 .hH_1Mo
8  
additional commitment vote 额外承担拨款 l1T`[2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Z$J-4KN  
additional dependent parent allowance 供养父母额外免税额 4}DFCF%B  
additional provision 额外拨款 c/+6M  
additional stamp duty 附加印花税 QD0x^v8  
additional tax 补加税罚款；补加税款 KWo Ps%G  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 J
E}VRMNr  
adjudged bankrupt 被裁定破产 X`_tm3HC  
adjudicated bankrupt 裁定破产人 5[)5K?%  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8|@) #:  
adjudication of bankruptcy 裁定破产；宣告破产 jv.tg,c_6  
adjudication of insolvency 裁定无力偿还债务 /x@aAJ|
 
adjusted actual 经调整的实数；调整后的实数 SWw!s&lP&  
adjusted current assets 经调整的流动资产；调整后的流动资产 J.JD8o9sa  
adjusted figure 经调整的数字；调整后的数额 bz>\n"'  
adjusted liabilities 经调整的负债；调整后的负债 B0yJ9U= Fj  
adjusted loss 经调整的亏损；调整后的亏损 C5^WJx[  
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 8TpYt)]S  
adjusted profit 经调整的利润；调整后的利润 60|PVsmDm  
adjusted surplus 经调整的盈余额；调整后的盈余额 .<?7c!ho  
adjusted value 经调整的价值；调整后的价值 *0" ojfVn  
adjustment 调整；修订；理算〔保险〕 s``a{ HZ  
adjustment centre 调剂中心 Q>4NUq  
adjustment lag 调整过程的时间差距；调整时差 2&*#k  
adjustment mechanism 调整机制 Q  
adjustment of loss 亏损调整 W#U|;@"  
adjustment process 调整过程；调整程序 9]+zZP_#  
adjustment range 调整幅度 w#)u+^-  
administered exchange rate 受管制汇率 T(u;<}e@[  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 +JYb)rn$^  
administration expenses 行政费用 &ic
'!h"  
administration fee 手续费；行政费 3ux7^au  
administration in bankruptcy 破产管理 ^Lb\k|U,\  
administration order 遗产管理令 itNuY<"  
administrator 管理人；遗产管理人 Fk49~z   
administrator of the estate 遗产管理人 ,EHLW4v  
admission of debt 债项承认书 0?ab'vYcp  
admission of proof 接纳债权证明 Jvc<j:{^w  
advance 放贷款项；垫付款项；预支款项；预付款项 vWmp?m  
advance account 暂支帐目；预付款帐户 *g
*"bi*  
advance compensation 预付补偿金 pNd`fV#jX  
advance from shareholder 股东垫款 gpyio1V>  
advance pending reimbursement 预支以待日后付还  \xp0n  
advanced economy 先进经济体系 "0%K3d+  
advancement 预付；预付财产 )U|V|yem'  
advances warrant 垫款令 W5'6L=WG  
advancing 贷出 .WKJ37od  
adverse balance 逆差 9nVb$pfe#  
adverse exchange 逆汇 /[lEZ['^  
advertisement addressed to shareholders 在报章刊登的致股东通告 1
c QF(j_  
advice for collection 托收通知书 .aO6Y+Y  
advice of drawing 提款通知书；汇票通知书 yKUxjb^b\  
advice of payment 付款通知 {HY3E}YJL  
Advisory Committee [Securities and Futures Commission] g%=K rO  
谘询委员会〔证券及期货事务监察委员会〕 qN1fWU#$  
Advisory Committee on Diversification 经济多元化谘询委员会 &I=o1F2B)  
affidavit 誓章；遗产申报誓章 i/*)1;xsk  
affidavit of no receipt 述明无收款的誓章 dH5*%  
affiliate 联号；联营公司；附属公司 syLdm3d|  
affiliated company 附属公司；联号；联营公司 <gi~:%T  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 :Ni#XZ{F-/  
affordability 负担能力 s@$0!8sxm  
African Development Bank [AfDB] 非洲开发银行 D(Rr<-(  
after-acquired property 事后取得的财产 V+D5<nICr  
after-hours dealing 市后交易 >'Lkn2WI  
after-tax profit 税后盈利；税后利润；税后溢利 kjPf%*3  
agency agreement 代理协议 u~*A-X[  
agency expenses 代理机构的开支 ?J
+jv  
agency fee 代理费 #Pk{emYW  
Agency Law 《代理法》 ;{0alhMZ  
agent 代理人；承销人 1o/(fy  
agent of company 公司代理人 OcMB)1uh\  
agent's fee 代理人费；经纪费 >"1EN5W  
aggregate 总计；总数；总体数字 (M|DNDM'd  
aggregate amount 总款额；总额 Q?T+^J   
aggregate assets and liabilities 总体资产与负债 zd2_k 9  
aggregate at constant price 按固定价格计算的总体数字 0kCo0{+n  
aggregate demand 总需求 c;/vzIJj  
aggregate gross position 总持仓量 e.L&A|  
aggregate limit 总限额 4
Ia'Yr  
aggregate of salaries tax 合计薪俸税 ,<+:xl   
aggregate performance 总体表现；总体业绩 }l+_KA  
aggregate supply 总体供应 HaL'/V~  
aggregate surplus 总盈余 Z1
)1s  
aggregate total 整体总额 075IW"p'  
aggregate value 总值；合计价值 esZhX)dS  
aggregated basis 合计基准 CvRCcSJM\2  
aggregated net chargeable income 合计应课税入息实额 |qguLab(  
aggregation 合并计算；合计；总和 I 2AQ G  
aggregation of incomes of husband and wife 夫妇入息合并计算 KsTGae;ds  
aggregation of property 财产的总和 5N>flQ  
agio 差价；贴水 \C~6 '  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 c}$>UhLe  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment  nm`(;<W  
《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》 %JPr 7 }  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment hj"JmF$m  
《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》 rD$5]%Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment kuBtPZ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 2{WZ?H93a  
agreement for a settlement 授产协议 0TV16--  
agreement for assignment 转让协议 &k|EG![  
agreement for sale 售卖协议；买卖协议 `qd5+~c  
agreement for sale and purchase 买卖协议 m Qx1co  
agreement for the payment of interest 支付利息协议 {?^ES*5  
agreement for the repayment of money 还款协议 7hx^U90K  
agreement of reinsurance 再保险协议 F$4=7Njv  
Agricultural Bank of China 中国农业银行 ^m D$#  
air passenger departure tax 飞机乘客离境税 FZU1WBNL%t  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 X&aQR[X  
airport tax 机场税 yn+m,K/  
alcohol duty 酒精税 xcl;~"c*  
alienation 让与；让渡；转让 6(?@B^S>2  
alimony 生活费；赡养费 82r{V:NCK)  
All Ordinaries Index [AOI] 所有普通股指数 !7~4`D c6U  
all risks 全险；综合险 dHOH]x  
All Sales Record for Stock Market 《股票市场成交报告》 o$->|k  
Allied Capital Resources Limited 新联财务有限公司  8zRw\]?  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 4e\wC  
allocation letter 拨款信件 fA?Wf[`x  
allocation of fund 分配款项；预留款项 (&)uWjq `  
allocation of profit 利润分配；溢利分配 `0W"[BY  
allocation warrant 拨款令 `lm'_~=`&  
allotment 分配；配股 Y:+:>[F  
allotment notice 股份配售通知；配股通知 %r6_['T  
allotment of shares 股份分配 D->E&#  
allowable 可获宽免；免税的 fh_:ung  
allowable business loss 可扣除的营业亏损 H/[(T%]o  
allowable expenses 可扣税的支出 1Zk1!> ?  
allowance 免税额；津贴；备抵；准备金 N1g;e?T':  
allowance for debts 债项的免税额 k}kwr[  
allowance for depreciation by wear and tear 耗损折旧免税额 wp8-(E^  
allowance for funeral expenses 殡殓费的免税额 VIGLl'8p  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =&-.]|t  
allowance for repairs and outgoings 修葺及支出方面的免税额 ZR3sz/ulLd  
allowance to debtor 给债务人的津贴 :T6zT3(")D  
alteration of capital 资本更改 GM;uwL#  
alternate trustee 候补受托人 d72( g$F  
amalgamation 合并 sX>|Y3S\U  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 g&B7Y|Es  
ambit of charges 征税范围；收费范围 vm*9xs  
amended valuation 经修订的估值 h$~$a;2cR  
American Commodities Exchange 美国商品交易所 P*Jk 8MK#G  
American Express Bank Limited 美国运通银行 .ozBa778u
 
American Stock Exchange 美国证券交易所 uU$/4{  
amortization 摊销 nWYfe-zQxg  
amount due from banks 存放银行同业的款项 p8F$vx4,  
amount due from banks abroad 存放海外银行同业的款项 Cu$`-b^y  
amount due from holding companies 控股公司欠款 jMR9E@>~E  
amount due from local banks 存放本港银行同业的款项 ]+^4Yq>2  
amount due to banks 银行同业的存款 {Xpjm6a7  
amount due to banks abroad 海外银行同业的存款 \(f82kv  
amount due to holding companies 控股公司存款 ss|n7  
amount due to local banks 本港银行同业的存款 )"P.n-aF  
amount due to outport banks 外埠银行同业的存款 Tnf&32IA  
amount for note issue 发行纸币的款额  wN0?~  
amount of bond 担保契据的款额 DT;;4-{  
amount of consideration 代价款额
Z'^.H3YvL  
amount of contribution 供款数额 ;SA+
|,  
amount of indebtedness 负债款额 @ohJ'
 
amount of principal of the loan 贷款本金额 '@hnqcqXq  
amount of rates chargeable 应征差饷数额 A-\n"}4  
amount of share capital 股本额 JZyEyN  
amount of sums assured 承保款额 [sPLu)q2  
amount of variation 变动幅度 75Bn p9  
amount of vote 拨款数额 =5pwNi_S  
amount payable 应付款额 )d {8Cu6  
amount receivable 应收款额 Y'6P ~C;v  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1U~'8=-  
analysis 分析 hoPh#? G  
ancillary risk 附属风险 $:DL+E-}  
annual account 周年帐目；周年帐目报表；年度决算；年结 0B`rTLwB  
annual accounting date 年结日期 _#P5j#  
annual allowance 每年免税额；年积金；年度津贴；年津 aC'#H8e|j  
annual balance 年度余额 CS"k0V44}  
annual disposable income 每年可动用收入 .d)H2X  
annual estimates 周年预算 wE <PXBl\b  
annual fee 年费 M@.?l
=1X  
annual general meeting 周年大会 :e_yOT}}  
annual growth rate 年增率；每年增长率 H:1F=$0I9  
annual long-term supplement 长期个案每年补助金 %s%e5hU  
annual pensionable emolument 可供计算退休金的年薪 QmPHf*w[  
annual report 年报 TlQ5'0&I  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Tkf4`Gxd  
annual return 周年报表；周年申报表；每年报税表格 %%O_:@9x,  
Annual Return Rules 《周年报表规则》 c$hoqi |tD  
annual review of consumer prices 每年消费物价回顾 y3V47J2o  
annual roll-forward basis 逐年延展方式 \w{fq+G  
annual salary 年薪 BxxqzN+  
annual statement 年度报表；年度决算表 8=sMmpB 7u  
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 {K=[Fu=  
annuitant 年金受益人 {}PBYXR  
annuity 年金 zgpvI~Ck  
annuity contract 年金合约 ORV'dr  
annuity on human life 人寿年金 37,)/8]lG  
antecedent debt 先前的债项 /z,+W9`  
ante-dated cheque 倒填日期支票 xaSiG  
anticipated expenditure 预期开支 E[_-s  
anticipated net profit 预期纯利 N aiZU  
anticipated revenue 预期收入 o648 xUP  
anti-inflation measure 反通货膨胀措施 <_Po/a!c3  
anti-inflationary stance 反通货膨胀立场 W.b?~  
apparent deficit 表面赤字 U./1OZ&  
apparent financial solvency 表面偿债能力 vi.q]$ohbV  
apparent partner 表面合伙人 }5;3c%  
application for personal assessment 个人入息课税申请书 J&b&*3   
application of fund 资金应用 Zf`ddT  
application to release as liquidator and to destruct the books of accounts and documents j~9,Ct  
申请免除清盘人职务及毁灭帐簿与文件 0.t1p(x;  
appointed actuary 委任精算师 }JWk?  
appointed auditor 委任核数师；委任审计师 b{JxTT}03  
appointed trustee 委任的受托人 Sh5SOYLz  
appointer 委任人 laFF/g;sRC  
apportioned pro rata 按比例分摊 ] yXrD`J!  
apportionment 分配；分摊 h<2O+"^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 m`ab5<%Gn  
apportionment formula 分摊方程式 (V~
PYf%  
apportionment of estate duty 遗产税的分摊 8|#p
D4e  
appraisal 估价；评估 !;C *Wsp}  
appreciable growth 可观增长 2KmPZ&r  
appreciable impact 显着影响
fL1EQ)  
appreciable increase 可观增长 _9zydtw  
appreciation 增值；升值 u%Yr&u  
appreciation against other currencies 相对其他货币升值 qg@Wzs7c~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 TBqJ.a  
appreciation tax 增值税 Mio~CJ"?  
appropriation 拨款；拨用；拨付 1G+?/w  
appropriation account 拨款帐目 wms8z  
Appropriation Bill 拨款法案 U5wO;MA  
appropriation-in-aid system 补助拨款办法 cS1BB#N0  
approved assets 核准资产 NCysYmt  
approved basket stock 认可一篮子证券 AU +2'  
approved budget 核准预算 !=c&U.B  
approved charitable donation 认可慈善捐款 {utIaMb]&v  
approved charitable institution 认可慈善机构 nK9A=H'Hc  
approved currency 核准货币；认可货币 6|:]2S  
approved estimates 核准预算 !23#Bz7  
approved estimates of expenditure 核准开支预算
Y|iALrx  
approved overseas insurer 核准海外保险人 PUViTb  
approved overseas trust company 核准海外信托公司 ^Ru/7pw5  
approved pooled investment fund 核准汇集投资基金 FLekyJmw~  
approved provident fund scheme 认可公积金计划 ztS'Dp}q<  
approved provision 核准拨款 O8:,XTAN  
approved redeemable share 核准可赎回股份 LA^H213N|  
approved regional stock 认可地区性证券 xcYYo'U  
approved retirement scheme 认可退休金计划 ^m:?6y_uw  
approved subordinated loan 核准附属贷款 ~m56t5+uw  
arbitrage 套戥；套汇；套利 aTy&"  
arbitrageur 套戥者；套汇者 f&ym'S  
arbitrary amount 临时款项 !>+Na~eN  
arrangement 措施；安排；协定 V+l>wMeo  
arrears 欠款 Et
+N4w  
arrears of pay 欠付薪酬 .ZrQ{~t  
arrears of revenue 逾期未收税款；逾期未收的帐项 NN W*  
articles of association 组织章程；组织细则；组织章程细则 OC]_b36v  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6!n%SUt  
ascertainment of profit 确定利润 q|%(47}z  
"Asia Clear" “亚洲结算系统” ^\<1Y''  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 xe6 2gaT  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 `QlChxd  
Asian Development Fund [ADF] 亚洲发展基金 0 .dSP$e  
Asian dollar bond 亚洲美元债券 r`L$[C5I  
Asian dollar market 亚洲美元市场 =e,2/Ep{i  
Asian dollar rate 亚洲美元利率 8Mq] V v  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 U:`
g12  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 `?VB)  
asked price 沽盘；喊价；索价；卖方报价 ,9f$an  
assessable income 应评税入息 @BN cIJk9  
assessable loss 应评税亏损 q<b;xx  
assessable profit 应评税利润 (k..ll p~  
assessable value 应评税值 J,E'F!{  
assessed profit 估定利润 h^5'i}@u  
assessed value 经评估价值 Gu:aSb  
assessment 评税；评定；估价；评税单 s3G3_&  
assessment number 评税编号；估价编号 Q[y75 [  
assessment of additional tax 补加税评税 (v^L2Po  
assessment of performance 业绩评估；实绩评价 BS#@ehdig  
Assessor 评税主任 f,Sybf/uHh  
asset price bubbles 资产价格泡沫 ds4)Nk4%O  
asset-backed securities 具资产保证的证券 W/uaNp  
assets accretion 资产增值 08S|$_  
assets and liabilities 资产与负债 f[!QR  
assets betterment statement 资产递增表；资产改进表 @&]j[if(s  
assets lending 实物放款；有抵押贷款 C/+8lA6NV  
assets of the company passing on the death 死者去世时转移的公司资产 P~:W+!@5v  
assets pledged as security for liabilities 用作负债抵押的资产 ht S5<+Y  
assets portfolio 资产投资组合 m(8t |~S  
assets price 资产价格 $N=A,S  
assets quality 资产质素 G~e`O,
+  
assets realization 资产变现 c]W]m`:  
assets refinancing arrangement 资产再集资安排 \+g95|[/  
assets securitization 资产证券化 C``%<)WC  
assets situated outside Hong Kong 在香港以外地方的资产 #kV`G.EX  
assets stripping 削减资产；拆卖资产 W&6P%0G/  
assets value 资产值 B" wk:\zC  
assignee 承让人 UGPD5wX?  
assignment 转让；转让书；转让契 Tp`by 1s  
assignment of interest 权益转让 ('xu2 ;<  
assignment of letters patent and trade mark 专利证书及商标转让 928szUo:  
assignment of property 物业转让；物业转让书 M#d_kDMw  
assignment right 转让权 R/iw#.Yy  
assignor 转让人 `W8GfbL  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 =1%3". "n@  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 F#Oqa^$(  
associate member 附属会员 Eq.?Ga  
associated body corporate 相联法人团体 (CH F=g  
associated company 相联公司；联属公司 ;{Y|n_  
associated corporation 相联法团 UtiS?w6  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 59p'Ega.  
公认会计师公会〔英国〕 5sx-u!7  
Association of Futures Exchange Brokers 香港期货经纪协会 t_WNEZW7f  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 oG5JJpLT  
association of underwriters 承保人组织
PZRpH  
assumption of control 接管 5Y)!q?#H  
assurance 担保；保险；转易；转易书 fdzD6KZI  
assurance of interest 权益的转易 e4ajT  
at 19XX price 按一九ＸＸ年价格计算 "S^;X @#v  
at a discount 按赔价计算；按贴水价格计算；打折扣 8Hs>+Udl  
at a premium 按溢价计算；按升水价格计算 Y'Jb@l`$-  
at call 通知付款；按通知 `yHV10  
at constant market price 按固定市价计算 rsvZi1N4w$  
at constant price 按固定价格计算 o_EXbS]C  
at cost 按成本计算 } CJQC
 
at current market price 按当时市价计算；按现时市价计算 d"nE+pgE  
at current price 按当时价格计算；按现时价格计算 z_< 7T4  
at factor cost 按要素成本计算；按生产要素成本计算 p/'C v  
at money-of-the-day price 按付款当日价格计算 w=3@IW  
at or better 按指定或较佳价位〔买卖指令〕 \p.Byso,  
at par 按面值计算；平价 '\dFhYs{*  
at sight 见票即付 NJ7N*  
at the close 按收市盘 S0g5Ym ia  
at the opening 按开市盘 Ps.O.2Z5ZB  
attestation 见证；见证条款 uyxU>yHV<g  
at-the-money option 平价期权 >u~ [{(d ,  
attorney 受权人；受托代表人 yc4mWB~gyU  
attornment 新拥有人承认书 ~|pVz/s|G  
attributable profit 可归属利润 }O@S;[v S  
attributable share value 可归属股份价值 wr8n*Du  
Auckland Stock Exchange 奥克兰证券交易所 %dS7u$Rnh  
auction 拍卖 (ZjIwA9>  
auctioneer 拍卖商 ?G
j$$IAe  
audit 审计；核数 F1)Q#ThF\  
Audit Commission 审计署 ,$sq]_t  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Sy'/%[+goJ  
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〕 ev#d1s|<S  
audit review 帐目审查 M{:gc7%  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ,ibI@8;#~'  
audited account 审计帐目；经审计的帐目 dt) BMF8  
audited annual account 经审计的周年帐目 -(qoz8H5  
audited balance sheet 经审计的资产负债表 b2H!{a"  
auditor 核数师；核数主任；审计师 jfS?#;T)  
auditor's certificate 核数师证明书；审计师证明书 i,FG?\x@  
auditor's report 核数师报告；审计师报告 _ts0@Z_:  
Aussie bond 澳元债券 netKt_  
austerity budget 紧缩预算 RoLUPy9U  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ]^&DEj{  
Australia All Ordinaries Index 澳洲所有普通股票指数 <{YP=WYW  
Australian Dollar [AUD] 澳元 hn.9j"  
Australian Options Market 澳大利亚期权市场 AzN.vA)q  
Australian Securities Commission 澳洲证券事务监察委员会 \%EZg  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 #2I[F  
Australian Stock Exchange 澳大利亚证券交易所 Fkz+Qz  
Austrian Schilling [ATS] 奥地利先令 R',|Jf=`  
authentication 认证；鉴证 YurK@Tq7  
authority to purchase 委托购买证；委购书 \h :Rw|  
authorization 认可；核准；授权；授权书 =1^Ru*G  
authorization by direction 指示授权 ,<|EoravH  
authorization by instruction 指令授权 eP'e_E  
authorization by warrant 令状授权 nPfVZG
t  
authorization of unit trust 单位信托的认可 <hdR:k@#  
authorized agent 指定代理人 //e.p6"8h  
authorized capital 法定资本 _w^p~To^  
authorized clerk 出市员 BYVp~!u  
authorized dealer 认可交易商 <jw`"L[D
 
authorized financial institution 认可财务机构 ]BP/KCjAI<  
authorized fund 认可基金 3oxQ[.o  
authorized fund house 获授权的基金公司；认可基金公司 X5qU>'?`  
authorized institution 认可机构 &.=d,XKN  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 U-3KuR+0  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 &EXql']  
authorized insurer 获授权保险人；获认可承保人 WaN0$66[:  
authorized investment 特准投资项目 d<V+;"
>2  
authorized person 获授权人 "
a5?cX;  
authorized representative 获授权代表 7u!R 'D  
authorized share capital 法定股本 (bH"x  
automated quotation system 自动报价系统 68Wm=j.m  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 6H VS0  
自动交易系统〔香港期货交易所有限公司〕 W8yr06{]  
automatic adjustment mechanism 自动调整机制 2[9hl@=%  
automatic adjustment system 自动调整系统 Trbgg  
Automatic Clearing House 自动票据交换所 =d7lrx+z  
automatic exchange rates accumulation system 自动化汇率累集系统 zBB4lC{q  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 "KW\:uc /  
automatic teller machine [ATM] 自动柜员机 QCa$<~c  
autopay 自动转帐 >efYpd#^  
available assets 可用资产 //Hn[wEOh  
available fiscal reserve 现存财政储备 -YA1Uk  
available profit 可用利润 Kdx?s;i  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ,, ]y 8P  
average 平均；平均数；海损 tV*g1)'zX  
average basic salary 平均基本薪金 }.o rfW  
average consumer expenditure 平均消费开支；一般消费开支 zL3~,z/o  
average cost 平均成本 5$GE3IER8  
average cost of land production 增辟土地平均成本 /_x?PiL  
average daily turnover 平均每日成交额 +%?_1bGX>  
average daily wage rate 平均每日工资率 Bu>srX9f  
average expenditure pattern 平均开支模式 *FK!^
Y  
average growth rate 平均增长率 Z?XE~6aP>  
average net fixed assets 固定资产平均净值 Xn$]DE/r}N  
average of relatives 相对价格平均数 4eBM/i  
average price 平均价格 ub+>i  
average propensity to consume 平均消费倾向；一般消费倾向 0RYh4'=F  
average propensity to save 平均储蓄倾向；一般储蓄倾向 SG8|xoL  
average rate 平均率 twNZ^=SGr  
average revenue 平均收入；平均收益 AJ^9[j}  
average stock 平均库存；平均存货 pL.r 9T.  
average yearly rent 平均年租 S<88>|&n]  
avoidance of double taxation 避免双重课税 Nypa,_9}  
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 B6MMn.  
,hT t]w  
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