一些有用的会计术语(也不知道发的地方对不对)A

A: *u ^mf~  
A share Ａ股；甲类股份 jM5w<T-2/  
abatement of tax 减税；减扣免税额 3k_bhK zI  
ABN AMRO Bank N.V. 荷兰银行 s,|"s|P  
above-the-line expenditure 线上项目支出；经常预算支出 Tg yY 9  
above-the-line receipt 线上项目收入；经常预算收入 KSgYf;  
ABSA Asia Limited 南非联合亚洲有限公司 (`)ZR%i  
absolute change 绝对数值变更 S-2@:E  
absolute expenditure 实际开支 n1
  
absolute guideline figure 绝对准则数字 =pnMV"'9  
absolute interest 绝对权益 HS@ EV iht  
absolute order of discharge 绝对破产解除令 B }t529Z  
absolute profit margin 绝对利润幅度 - U Elu4n&  
absolute value 实值；绝对值 ejh0Wfl  
absolutely vested interest 绝对既得权益 z~($ "  
absorbed cost 已吸收成本；已分摊成本 g/(3D  
absorption 吸收；分摊；合并 q445$ndCT  
absorption rate 吸收率；摊配率；分摊率 EC`=nGF  
ACB Finance Limited 亚洲商业财务有限公司 -PiakX  
acceptable form of reciprocity 合理的互惠条件 Q`)iy/1M  
acceptable rate 适当利率；适当汇率 8k_cC$*Ng  
acceptance agreement 承兑协议 p6AF16*f0  
acceptance for honour 参加承兑 MJugno  
acceptor 承兑人；接受人；受票人 7wz9x8\t  
acceptor for honour 参加承兑人 S3N+9*iK  
accident insurance 意外保险 E]c0+rh~  
Accident Insurance Association of Hong Kong 香港意外保险公会 }l<:^lX  
accident insurance scheme 意外保险计划 ko+fJ&$  
accident year basis 意外年度基准  \<u  
accommodation 通融；贷款 +cwuj  
accommodation bill 通融票据；空头票据 8Xx4W^*_  
accommodation party 汇票代发人 5MHcgzyp  
account balance 帐户余额；帐户结余 #D
 ]P3  
account book 帐簿 ^|UD&6 dx  
account collected in advance 预收款项 E2i'lO\P  
account current book 往来帐簿 :>K8oE  
account of after-acquired property 事后取得的财产报告 Y_= ]w1  
account of defaulter 拖欠帐目 *b,4qMr  
account payable 应付帐款 h1Nd1h@-  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 zFm:=,9  
account receivable 应收帐款 " 7g\X$  
account receivable report 应收帐款报表 1)t*l
;.  
account statement 结单；帐单；会计财务报表 B*OBXN>'P  
account title 帐户名称；会计科目 wO&
+Bb\=  
accountant's report 会计师报告 "L&84^lmf  
Accountant's Report Rules 会计师报告规则 )s|o&aP>  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,!vI@>nhG  
Accounting Arrangements 《会计安排》 ddzMwucjp  
accounting basis 会计基础 `DS7J\c$  
accounting by Official Receiver 破产管理署署长呈交的帐目 HAmAmEc,  
Accounting Circular 《会计通告》 FjV)QP H  
accounting class 会计类别 YLv5[pV  
accounting date 记帐日期；会计结算日期 VM}7 ~  
accounting for money 款项核算 ;:1o|>mX
 
Accounting Officer 会计主任 c|s7cG$+-  
accounting period 会计报告期；会计期 i)q8p  
accounting policy 会计政策；会计方针 E(!b_C&
 
accounting practice 会计惯例 :6jh*,OHZl  
accounting principle 会计准则 1!W'0LPM  
accounting record 会计记录 f-`C1|\w  
accounting report 会计报告 ]XjL""EbC  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 e]*@|e
4b  
Accounting Society of China 中国会计学会 UW'@3#<?  
accounting statement 会计报表 %\] x}IC  
accounting system 会计制度；会计系统 trz&]v=:  
accounting transaction 会计事项；帐务交易 p8(Z{TSv  
accounting treatment 会计处理 `5 Iaz  
accounting year 会计年度 a`6R}|ZB  
accretion 增值；添加 Dg}$;PK  
accrual 应计项目；应累算数目 $ww0$  
accrual basis 应计制；权责发生制 ;[B-!F>  
accrual basis accounting 应计制会计；权责发生制会计 +'9E4Lpx  
accrue 应累算；应计 agd^ga3  
accrued benefit 应累算利益 i\dd  
accrued charges 应计费用 ']U<R=5T$  
accrued cumulative preference share dividend 应累算的累积优先股股息 s<{) X$  
accrued expenses 应累算费用 V/]o':  
accrued interest payable 应付利息；应计未付利息 &3f^]n!@  
accrued interest receivable 应收利息；应计未收利息 _sK{qQxvM=  
accrued right 累算权益 $1Qcz,4B|  
accruing profit 应累算的利润 in7h^6?I  
accumulated fiscal reserve 累积财政储备 2" u,f  
accumulated profit 累积利润；滚存溢利 ,t +sw4  
accumulated reserve 累积储备 gX]ewbPDQ  
accumulation of surplus income 累积收益盈余 Gz:ell$  
acquired assets 既得资产 Slv91c&md,  
acquisition 收购；购置；取得 ]([^(&2  
acquisition cost 购置成本 c0Yc~&RF  
acquisition expenses 购置费用 9`td_qh  
acquisition of 100% interest 收购全部股权 )Wy:I_F351  
acquisition of control 取得控制权 ~EM(*k._  
acquisition of fixed assets 购置固定资产 rUg|5EN^)d  
acquisition of shell “买壳” 'x<o{Hi"\B  
acquisition price 收购价 (W |;gQ  
act of God 天灾 b6!7j  
acting partner 执事合伙人 J1
Run0  
active market 买卖活跃的市场；交投畅旺的市场；旺市 @_0tq{  
active partner 积极参与的合伙人 Hm'aD2k  
active trading 交投活跃 r"!xI  
actual circulation 实际流通 <UwYI_OX  
actual cost 实际成本 elz0t<V  
actual expenditure 实际开支；实际支出 ,</Kn~b  
actual income 实际入息；实际收入；实际收益 &l0,q=T  
actual market 现货市场 et=i@PB)  
actual price 现货价；实际价格 l4ru0V8s7  
actual profit 实际利润 3fxc
H  
actual quotation 实盘；实际价位；实际报价 IZBY*kr  
actual year basis 按实际年度计算 Y+{jG(rg.F  
actuals 实货 NUFW SL>  
actuarial investigation 精算调查 `_SV1|=="8  
actuarial principle 精算原则 Z8`Y}#Za[  
actuarial report 精算师报告 uM,R+)3  
Actuarial Society of Hong Kong 香港精算学会 -z">ov-)  
actuarial valuation 精算师估值 V1yP{XT=  
actuary 精算师 $|t={s34  
ad referendum agreement 暂定协议；有待覆核的协定 .'b|pd  
ad valorem duty 从价税；按值征税 JnLF61   
ad valorem duty system 从价税制 EMzJyGt7  
ad valorem fee 从价费 uC%mG
Za  
ad valorem tariff 从价关税 o37D~V;  
additional allowance 额外免税额 0YAH[YF  
additional amount for unexpired risk 未过期风险的额外款额 dF><XZph  
additional assessable profit 补加应评税利润 aKintb}n  
additional assessment 补加评税 !~tf0aY  
additional commitment 额外承担 Q5HSik4  
additional commitment vote 额外承担拨款 \_x~lRqJJ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额

54#P  
additional dependent parent allowance 供养父母额外免税额 CU:HTz=  
additional provision 额外拨款 +F*h\4ry#  
additional stamp duty 附加印花税 q6}KOO)  
additional tax 补加税罚款；补加税款 "c+$GS  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 7^C&2k5G  
adjudged bankrupt 被裁定破产 iN_P25Z<r  
adjudicated bankrupt 裁定破产人 0:JNkXZ:  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 QCO,f  
adjudication of bankruptcy 裁定破产；宣告破产 {E0\mZ2  
adjudication of insolvency 裁定无力偿还债务 xlH3t&i7  
adjusted actual 经调整的实数；调整后的实数 :!JQ<kV  
adjusted current assets 经调整的流动资产；调整后的流动资产 VaA.J  
adjusted figure 经调整的数字；调整后的数额 3vdFO: j  
adjusted liabilities 经调整的负债；调整后的负债 4v`G/w  
adjusted loss 经调整的亏损；调整后的亏损 -$$mrU  
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 <H$!OPV  
adjusted profit 经调整的利润；调整后的利润 kH`?^^_yJ  
adjusted surplus 经调整的盈余额；调整后的盈余额 Pn l}<i  
adjusted value 经调整的价值；调整后的价值 x[xRqC vL  
adjustment 调整；修订；理算〔保险〕 nl~Z,Y$  
adjustment centre 调剂中心 R'8S)'l  
adjustment lag 调整过程的时间差距；调整时差 &Q* 7  
adjustment mechanism 调整机制 Zv(6VVj  
adjustment of loss 亏损调整 wVs"+4l<  
adjustment process 调整过程；调整程序 _bt9{@)  
adjustment range 调整幅度 ]Y@_2`  
administered exchange rate 受管制汇率 >+DMTV[O  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 \BX9Wn*)a  
administration expenses 行政费用 ]D4lZK>H  
administration fee 手续费；行政费 Tn9Fg7<  
administration in bankruptcy 破产管理 ^7yaMB!  
administration order 遗产管理令 hkdF  
administrator 管理人；遗产管理人 FY`t7_Y?GV  
administrator of the estate 遗产管理人 2.vmZaKP  
admission of debt 债项承认书 7$x%A&]  
admission of proof 接纳债权证明 Yr>0Qg],  
advance 放贷款项；垫付款项；预支款项；预付款项 b1;h6AeL  
advance account 暂支帐目；预付款帐户 q]Kv.x]$R  
advance compensation 预付补偿金 bGkLa/?S  
advance from shareholder 股东垫款 56Z  
advance pending reimbursement 预支以待日后付还 E#,\[<pc  
advanced economy 先进经济体系 U8-OQ:2.  
advancement 预付；预付财产 HD& Cp  
advances warrant 垫款令 T2_iH=u  
advancing 贷出 ?#Y:2LqPC  
adverse balance 逆差 Xppv  
adverse exchange 逆汇 Uf MQ?(,  
advertisement addressed to shareholders 在报章刊登的致股东通告 qoZ)"M  
advice for collection 托收通知书 ,.h@tN<C  
advice of drawing 提款通知书；汇票通知书 EwmNgmYq  
advice of payment 付款通知 I9m9`4BK  
Advisory Committee [Securities and Futures Commission] }9glr]=  
谘询委员会〔证券及期货事务监察委员会〕 jGT|Xo>t  
Advisory Committee on Diversification 经济多元化谘询委员会 hA;Ai:8  
affidavit 誓章；遗产申报誓章 %hlgLM  
affidavit of no receipt 述明无收款的誓章 sVGQSJJ5  
affiliate 联号；联营公司；附属公司 yFS{8yrRUU  
affiliated company 附属公司；联号；联营公司 RR'sW@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 #c":y5:  
affordability 负担能力 v+}${h9  
African Development Bank [AfDB] 非洲开发银行 :L
lZ#V2  
after-acquired property 事后取得的财产 1z0|uc
 
after-hours dealing 市后交易 kKjcW` [  
after-tax profit 税后盈利；税后利润；税后溢利 iSUu3Yv,_m  
agency agreement 代理协议 UWhJkJsX  
agency expenses 代理机构的开支 'IT]VRObP  
agency fee 代理费 ~ch%mI~  
Agency Law 《代理法》 'Ebjn>"  
agent 代理人；承销人
&=kb>*  
agent of company 公司代理人 }"SqB{5e(  
agent's fee 代理人费；经纪费 W\j)Vg__e  
aggregate 总计；总数；总体数字 D_1O4/  
aggregate amount 总款额；总额 Ji:<eRx)  
aggregate assets and liabilities 总体资产与负债 hg#O_4D  
aggregate at constant price 按固定价格计算的总体数字 0S9~db  
aggregate demand 总需求 fFYoZ/\  
aggregate gross position 总持仓量 OhMJt&s9P=  
aggregate limit 总限额 3o0ZS^#eB  
aggregate of salaries tax 合计薪俸税 xRdx` YYu  
aggregate performance 总体表现；总体业绩 {jH'W)nR  
aggregate supply 总体供应 2i;ox*SfpU  
aggregate surplus 总盈余 cD=IFOB*GD  
aggregate total 整体总额 QleVW  
aggregate value 总值；合计价值 z@w}+fYO  
aggregated basis 合计基准 JZ~wacDd  
aggregated net chargeable income 合计应课税入息实额 u~2]$ /U  
aggregation 合并计算；合计；总和 :Ocw+X3  
aggregation of incomes of husband and wife 夫妇入息合并计算 +S[3HX7H  
aggregation of property 财产的总和 Z[ &d2
'  
agio 差价；贴水 13w(Tf  
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》 4T;<`{]  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment $d!Vxm  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 H5&._  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment bM5o-U#^ C  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 (xoYYO  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment /AyxkXq  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 X/90S2=P  
agreement for a settlement 授产协议 c8Ud<M .  
agreement for assignment 转让协议 "^!y>]j#A  
agreement for sale 售卖协议；买卖协议 *,%$l+\h  
agreement for sale and purchase 买卖协议 u`.)O2)xU  
agreement for the payment of interest 支付利息协议 g

ujP{Z  
agreement for the repayment of money 还款协议 zx,9x*g  
agreement of reinsurance 再保险协议 So8 Dwz?  
Agricultural Bank of China 中国农业银行 psc Fb$b  
air passenger departure tax 飞机乘客离境税 i;s;:{cn  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Pr(@&:v:  
airport tax 机场税 m(}}%VeR"z  
alcohol duty 酒精税 &6 <a<S  
alienation 让与；让渡；转让 h_+  
alimony 生活费；赡养费 PB7-`uz  
All Ordinaries Index [AOI] 所有普通股指数 &"I csxG  
all risks 全险；综合险 Dg"szJ-   
All Sales Record for Stock Market 《股票市场成交报告》 K)se$vb6  
Allied Capital Resources Limited 新联财务有限公司 FpU8$o~r{  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Q;!r
N)  
allocation letter 拨款信件 W3d+t?28  
allocation of fund 分配款项；预留款项 %''L7o.#a  
allocation of profit 利润分配；溢利分配 Mp>(cs  
allocation warrant 拨款令 3u4Q!U%(D  
allotment 分配；配股 U%q6n"[ Cr  
allotment notice 股份配售通知；配股通知 tl\<:8pI"  
allotment of shares 股份分配 q<!-Anc  
allowable 可获宽免；免税的 QIlZZ  
allowable business loss 可扣除的营业亏损 *8m['$oyV  
allowable expenses 可扣税的支出 qk3|fW/-  
allowance 免税额；津贴；备抵；准备金 DcdEt=\)h  
allowance for debts 债项的免税额 Hh*?[-&r~  
allowance for depreciation by wear and tear 耗损折旧免税额 xE]y*\  
allowance for funeral expenses 殡殓费的免税额 ^3S&LC 1;|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 V$w lOMp  
allowance for repairs and outgoings 修葺及支出方面的免税额 =-X-${/  
allowance to debtor 给债务人的津贴  7gZ}Qy  
alteration of capital 资本更改 Mqvo j7  
alternate trustee 候补受托人 f7][#EL  
amalgamation 合并 RLMn&j|?e  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;RX u}pd  
ambit of charges 征税范围；收费范围 v=0G&x=/  
amended valuation 经修订的估值 3Jlap=]68S  
American Commodities Exchange 美国商品交易所 4oueLT(zc  
American Express Bank Limited 美国运通银行 6hv.;n};  
American Stock Exchange 美国证券交易所 Bt(<Xj D  
amortization 摊销 h9CTcWGt  
amount due from banks 存放银行同业的款项 ^V#,iO9.-  
amount due from banks abroad 存放海外银行同业的款项 uC#@qpzy  
amount due from holding companies 控股公司欠款 /e?0Iv" 8>  
amount due from local banks 存放本港银行同业的款项 dt,Z^z+"E  
amount due to banks 银行同业的存款 d[J_iD{ &  
amount due to banks abroad 海外银行同业的存款 n=C"
pH#  
amount due to holding companies 控股公司存款 m,!SDCq  
amount due to local banks 本港银行同业的存款 G$MEVfd"
 
amount due to outport banks 外埠银行同业的存款 3Cc#{X-+  
amount for note issue 发行纸币的款额 D\9-/p  
amount of bond 担保契据的款额 C!Srv7  
amount of consideration 代价款额 \3^ue0  
amount of contribution 供款数额 1ONkmVtL  
amount of indebtedness 负债款额 gCC7L(1  
amount of principal of the loan 贷款本金额 t(-,mw  
amount of rates chargeable 应征差饷数额 zU+q03l8Ur  
amount of share capital 股本额 p/VVb%  
amount of sums assured 承保款额 u;-fG9xs  
amount of variation 变动幅度 xlu4  
amount of vote 拨款数额 n+hL/aQ+  
amount payable 应付款额  16~E  
amount receivable 应收款额 z]+L=+,,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 S7Ty}?E@  
analysis 分析 HOFxOBV  
ancillary risk 附属风险 kDWEgnXK,v  
annual account 周年帐目；周年帐目报表；年度决算；年结 7#%Pry  
annual accounting date 年结日期 LlO8]b!P-^  
annual allowance 每年免税额；年积金；年度津贴；年津 @x+2b0 b  
annual balance 年度余额 4}v|^_x-i  
annual disposable income 每年可动用收入 ;-kDJi  
annual estimates 周年预算 BR@m*JGajz  
annual fee 年费 URrx7F98  
annual general meeting 周年大会 B6k<#-HAT  
annual growth rate 年增率；每年增长率 ektU,Oo  
annual long-term supplement 长期个案每年补助金 )3:0TFS}}k  
annual pensionable emolument 可供计算退休金的年薪 >>$`]]7  
annual report 年报 &k%>u[Bo  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /G'3!S  
annual return 周年报表；周年申报表；每年报税表格 A8*zB=C  
Annual Return Rules 《周年报表规则》 U].]K  
annual review of consumer prices 每年消费物价回顾 ~Ss,he]Er  
annual roll-forward basis 逐年延展方式 tMX$8W0 c  
annual salary 年薪 62qjU<Z
 
annual statement 年度报表；年度决算表 )j>U4a  
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 ;VAyH('~  
annuitant 年金受益人 79W^;
\3  
annuity 年金 2*V[kmD/3  
annuity contract 年金合约 ~r5S{&  
annuity on human life 人寿年金 U>f'j;5  
antecedent debt 先前的债项 ($[+dR  
ante-dated cheque 倒填日期支票 @:9Gs!!  
anticipated expenditure 预期开支 %csrNf  
anticipated net profit 预期纯利 Dz6xx?  
anticipated revenue 预期收入 3yKmuu!  
anti-inflation measure 反通货膨胀措施 rFQWgWD  
anti-inflationary stance 反通货膨胀立场 n@p@@  
apparent deficit 表面赤字 Rt+-ud{O  
apparent financial solvency 表面偿债能力 > ]^'h  
apparent partner 表面合伙人 uI/ wR!  
application for personal assessment 个人入息课税申请书 G#GZt\)F  
application of fund 资金应用 9DNp  
application to release as liquidator and to destruct the books of accounts and documents SI+Uq(k  
申请免除清盘人职务及毁灭帐簿与文件 KRC"3Qt  
appointed actuary 委任精算师 oIj=ba(n1  
appointed auditor 委任核数师；委任审计师 Nb`qM]&  
appointed trustee 委任的受托人 (;},~( 2B  
appointer 委任人 IUFc_uL@\  
apportioned pro rata 按比例分摊 @nY]S\if  
apportionment 分配；分摊 src+z#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5MAfuHq^  
apportionment formula 分摊方程式 ^F+7<$2  
apportionment of estate duty 遗产税的分摊 TjEXR$:<  
appraisal 估价；评估 =#S.t:HQ*  
appreciable growth 可观增长 JN|6+.GG  
appreciable impact 显着影响 1d<Uwb>  
appreciable increase 可观增长 aY>v  
appreciation 增值；升值 *b. >  
appreciation against other currencies 相对其他货币升值 nJ2x;';lA  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PU/<7P*  
appreciation tax 增值税 96(Mu% l  
appropriation 拨款；拨用；拨付 7*{f*({  
appropriation account 拨款帐目 L!If~6oD(  
Appropriation Bill 拨款法案 ZhA_d#qH  
appropriation-in-aid system 补助拨款办法 sjg`4^!wDD  
approved assets 核准资产 | :-i[G?n  
approved basket stock 认可一篮子证券 "a8E
0b
 
approved budget 核准预算 .PUp3X-  
approved charitable donation 认可慈善捐款 !{t|z=Qg  
approved charitable institution 认可慈善机构 #;j:;LRU  
approved currency 核准货币；认可货币 WI/tWj0  
approved estimates 核准预算 <Kv$3y  
approved estimates of expenditure 核准开支预算 o'!=x$Ky  
approved overseas insurer 核准海外保险人 P.,U>m  
approved overseas trust company 核准海外信托公司 6p)AQTh>  
approved pooled investment fund 核准汇集投资基金 Q,&Li+u|  
approved provident fund scheme 认可公积金计划 w31Ox1>s  
approved provision 核准拨款 QkdcW>:a7  
approved redeemable share 核准可赎回股份 y(p_Unm  
approved regional stock 认可地区性证券 r[a7">n  
approved retirement scheme 认可退休金计划 "^n,(l*4x  
approved subordinated loan 核准附属贷款 J{1H$[W~}  
arbitrage 套戥；套汇；套利 7~mhWPzMwB  
arbitrageur 套戥者；套汇者 EJ
9hgE  
arbitrary amount 临时款项 a4__1N^Qj  
arrangement 措施；安排；协定 U\Wo&giP[  
arrears 欠款 tbd=A]B-  
arrears of pay 欠付薪酬 tTLg;YjN  
arrears of revenue 逾期未收税款；逾期未收的帐项 05`"U#`:  
articles of association 组织章程；组织细则；组织章程细则 lb-1z]YwQ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 l?U=s7s0?  
ascertainment of profit 确定利润 +nDy b  
"Asia Clear" “亚洲结算系统” ZNX
38<3h  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 l4oyF|oJTH  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Icnhet4  
Asian Development Fund [ADF] 亚洲发展基金 l}))vf=i  
Asian dollar bond 亚洲美元债券 27e!KG[&  
Asian dollar market 亚洲美元市场 YB5"i9T2  
Asian dollar rate 亚洲美元利率 g"ev
np  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 bP&QFc  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ixdsz\<  
asked price 沽盘；喊价；索价；卖方报价 0Ds3wNz  
assessable income 应评税入息 20;9XJmjl  
assessable loss 应评税亏损 `r`8N6NQ&]  
assessable profit 应评税利润 :}lqu24K  
assessable value 应评税值 X g6ezl
W  
assessed profit 估定利润 FPDTw8" B;  
assessed value 经评估价值 CI'RuR3y]Z  
assessment 评税；评定；估价；评税单 i
AwEnQ3h  
assessment number 评税编号；估价编号 ^a4z*#IOr  
assessment of additional tax 补加税评税 x;n3 Zr;(  
assessment of performance 业绩评估；实绩评价 F)LbH&Kn  
Assessor 评税主任 5`QcPDp{z  
asset price bubbles 资产价格泡沫 t;e&[eg  
asset-backed securities 具资产保证的证券 M6)  G_-  
assets accretion 资产增值 lM6pYYEq=  
assets and liabilities 资产与负债 Gmz^vpQ]t  
assets betterment statement 资产递增表；资产改进表 0@ Y#P|QF  
assets lending 实物放款；有抵押贷款 AG N/kx  
assets of the company passing on the death 死者去世时转移的公司资产 i+*!"/De  
assets pledged as security for liabilities 用作负债抵押的资产 P=QxfX0B  
assets portfolio 资产投资组合 9r!8BjA  
assets price 资产价格 %=`JWLLG  
assets quality 资产质素 kJWg},-\  
assets realization 资产变现 7>JTQ CJ  
assets refinancing arrangement 资产再集资安排 d~LoHp  
assets securitization 资产证券化 ')y2W1  
assets situated outside Hong Kong 在香港以外地方的资产 ]:|
B).  
assets stripping 削减资产；拆卖资产 .,bpFcQ  
assets value 资产值 i})s4%a  
assignee 承让人 }e?H(nZS7h  
assignment 转让；转让书；转让契 /<J(\;Jr6  
assignment of interest 权益转让 .-KI,IU
 
assignment of letters patent and trade mark 专利证书及商标转让 $5R2QNg n  
assignment of property 物业转让；物业转让书 cMw<
3u\  
assignment right 转让权 6>a6;[  
assignor 转让人 m9 h '!X<  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 > N~8#C  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 z0[XI7KK  
associate member 附属会员 O *sU|jeO  
associated body corporate 相联法人团体 EhcJE;S)  
associated company 相联公司；联属公司 `\kihNkJn3  
associated corporation 相联法团 |kYlh5/c d  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] G,u=ngZ]  
公认会计师公会〔英国〕 R6+)&:Ab{R  
Association of Futures Exchange Brokers 香港期货经纪协会 q&
3 ;e4  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 gq7tSkH@  
association of underwriters 承保人组织 u,sR2&Fe  
assumption of control 接管 cgg6E O(  
assurance 担保；保险；转易；转易书 vrnvv?HPrR  
assurance of interest 权益的转易 _%w680b'  
at 19XX price 按一九ＸＸ年价格计算 j9p6rD  
at a discount 按赔价计算；按贴水价格计算；打折扣 #De>EQ%  
at a premium 按溢价计算；按升水价格计算 #,%bW[L<N  
at call 通知付款；按通知 ?d7,0Ex P  
at constant market price 按固定市价计算 Joow{75K  
at constant price 按固定价格计算 2Y vr|] \8  
at cost 按成本计算 ge~@}&#iO@  
at current market price 按当时市价计算；按现时市价计算 *]$B 9zVs!  
at current price 按当时价格计算；按现时价格计算 v"USD<   
at factor cost 按要素成本计算；按生产要素成本计算 :<QknU}dwy  
at money-of-the-day price 按付款当日价格计算 d*@T30  
at or better 按指定或较佳价位〔买卖指令〕 e97G]XLR  
at par 按面值计算；平价 <xI<^r'C9e  
at sight 见票即付 X?5{2ulrI  
at the close 按收市盘 Hn|W3U  
at the opening 按开市盘 9`tK9  
attestation 见证；见证条款  G 3Z"U  
at-the-money option 平价期权 D)d]o&  
attorney 受权人；受托代表人 sg2;"E@  
attornment 新拥有人承认书
i}-uK,^  
attributable profit 可归属利润 AI|vL4*Xd  
attributable share value 可归属股份价值
"4N&T#  
Auckland Stock Exchange 奥克兰证券交易所 1[%3kY-h  
auction 拍卖 ?:(y  
auctioneer 拍卖商 sy: xA w  
audit 审计；核数 4Yj1Etq.E  
Audit Commission 审计署 .ZTvOm'mB^  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Ez3fL&*  
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〕 {w@qFE'b  
audit review 帐目审查 o`bch?]  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 F-_u/C]  
audited account 审计帐目；经审计的帐目 d>QFmsh-  
audited annual account 经审计的周年帐目 HBlk~eZ  
audited balance sheet 经审计的资产负债表 l2D*b93  
auditor 核数师；核数主任；审计师 F2"fOS  
auditor's certificate 核数师证明书；审计师证明书 +jm,nM9  
auditor's report 核数师报告；审计师报告 \T
QZZ_Z  
Aussie bond 澳元债券 @-U\!Tf  
austerity budget 紧缩预算 _D '(R  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 [&)]-2w2  
Australia All Ordinaries Index 澳洲所有普通股票指数 OUX7 *_  
Australian Dollar [AUD] 澳元 v=U<exM6%  
Australian Options Market 澳大利亚期权市场 ]G/m,Zv*:  
Australian Securities Commission 澳洲证券事务监察委员会 O2w-nd74U  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 zF1!a  
Australian Stock Exchange 澳大利亚证券交易所 Abc{<4 z0?  
Austrian Schilling [ATS] 奥地利先令 [9m3@Yd'  
authentication 认证；鉴证 FK%b@/7
s~  
authority to purchase 委托购买证；委购书 %w;qu1j  
authorization 认可；核准；授权；授权书 &V].,12x  
authorization by direction 指示授权 yW_yHSx;  
authorization by instruction 指令授权 $J[( 3  
authorization by warrant 令状授权 iC"iR\Qu  
authorization of unit trust 单位信托的认可 ){^J8]b7#  
authorized agent 指定代理人 cD
!,ZL  
authorized capital 法定资本 "Ep"$d  
authorized clerk 出市员 c;l!i-  
authorized dealer 认可交易商 X
iUq#84Q  
authorized financial institution 认可财务机构 UP
~28%>X  
authorized fund 认可基金 `m,4#P-kj  
authorized fund house 获授权的基金公司；认可基金公司 (MwRe?Ih  
authorized institution 认可机构 ,}oAc  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ;Afz`Se1@  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 p~D}Iyww1_  
authorized insurer 获授权保险人；获认可承保人 djd/QA
fSC  
authorized investment 特准投资项目 )U/jD  
authorized person 获授权人 P}R:o  
authorized representative 获授权代表 -n
g1RA>
 
authorized share capital 法定股本 mRk)5{  
automated quotation system 自动报价系统 +QChD*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] #:K=zV\  
自动交易系统〔香港期货交易所有限公司〕 F/5&:e?( )  
automatic adjustment mechanism 自动调整机制  :eN&wQ5q  
automatic adjustment system 自动调整系统 tsXKhS;/w  
Automatic Clearing House 自动票据交换所 + G@N  
automatic exchange rates accumulation system 自动化汇率累集系统 $:9t(X)H  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 c*bvZC^6  
automatic teller machine [ATM] 自动柜员机 je] DR~  
autopay 自动转帐 '&IGdB I  
available assets 可用资产 I"Oq< _  
available fiscal reserve 现存财政储备 oPe|Gfv\G  
available profit 可用利润 x#1Fi$.  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 c~ss^[qx|  
average 平均；平均数；海损  RD$:.  
average basic salary 平均基本薪金 %OQdUH4x  
average consumer expenditure 平均消费开支；一般消费开支 X9x`i  
average cost 平均成本
W06aj ~7Z  
average cost of land production 增辟土地平均成本 %a%xUce&-X  
average daily turnover 平均每日成交额 Y_Yf'z1>[  
average daily wage rate 平均每日工资率 X8C7d6ca  
average expenditure pattern 平均开支模式 I)HO/i6>3  
average growth rate 平均增长率 c-w #`  
average net fixed assets 固定资产平均净值 <BR^Dv07U  
average of relatives 相对价格平均数 .. `I<2  
average price 平均价格 Q\Ek U.[I  
average propensity to consume 平均消费倾向；一般消费倾向 /%@;t@BK4  
average propensity to save 平均储蓄倾向；一般储蓄倾向 >eJ<-3L;  
average rate 平均率 1J?v\S$ma`  
average revenue 平均收入；平均收益 5EYG
A\  
average stock 平均库存；平均存货 .9
~j%]q  
average yearly rent 平均年租 ,H=k5WA4m  
avoidance of double taxation 避免双重课税 6VW*8~~Xy  
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 q}U+BTCZ  
[F-R*}&x  
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