一些有用的会计术语(也不知道发的地方对不对)A

A: kw,$NK'  
A share Ａ股；甲类股份 zz_[S{v!#  
abatement of tax 减税；减扣免税额 BRbV7&  
ABN AMRO Bank N.V. 荷兰银行 %do1i W  
above-the-line expenditure 线上项目支出；经常预算支出 o%y;(|4t >  
above-the-line receipt 线上项目收入；经常预算收入 b X)|MiWI  
ABSA Asia Limited 南非联合亚洲有限公司 {UH9i'y:t  
absolute change 绝对数值变更 h<p3'  
absolute expenditure 实际开支 oP,9#FC|(  
absolute guideline figure 绝对准则数字 q]<xMg#nu  
absolute interest 绝对权益 ivrXwZ7jT  
absolute order of discharge 绝对破产解除令 ';RI7)<  
absolute profit margin 绝对利润幅度 $zkH|] zZ  
absolute value 实值；绝对值 3gfimD$_E  
absolutely vested interest 绝对既得权益 ^[-> )  
absorbed cost 已吸收成本；已分摊成本 [cU,!={  
absorption 吸收；分摊；合并 45}v^|Je\  
absorption rate 吸收率；摊配率；分摊率 j%& IL0  
ACB Finance Limited 亚洲商业财务有限公司 Pg^h,
2h  
acceptable form of reciprocity 合理的互惠条件 EychR/s  
acceptable rate 适当利率；适当汇率 J(h3]J/Yw  
acceptance agreement 承兑协议 IftxSaP  
acceptance for honour 参加承兑 OM96`  
acceptor 承兑人；接受人；受票人 r(uP!n1+  
acceptor for honour 参加承兑人 +lp{#1q0  
accident insurance 意外保险 C?H{CP
  
Accident Insurance Association of Hong Kong 香港意外保险公会 bY#;E;'7  
accident insurance scheme 意外保险计划 %my
  
accident year basis 意外年度基准 G%w_CMfH  
accommodation 通融；贷款 Q5E:|)G  
accommodation bill 通融票据；空头票据 B.-A $/  
accommodation party 汇票代发人 =B5E0x  
account balance 帐户余额；帐户结余 (Nz]h:}r  
account book 帐簿 eih
Zp  
account collected in advance 预收款项 fuSq ={]  
account current book 往来帐簿 ]G1R0
Q  
account of after-acquired property 事后取得的财产报告 3sC:jIp  
account of defaulter 拖欠帐目 B!q?_[k,  
account payable 应付帐款 q]v,  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 I]sqi#h$2W  
account receivable 应收帐款 \j:gr>4  
account receivable report 应收帐款报表 &,uC9$  
account statement 结单；帐单；会计财务报表 ec?1c&E  
account title 帐户名称；会计科目 T0L+z/N_m.  
accountant's report 会计师报告 5fq.*1f  
Accountant's Report Rules 会计师报告规则 iwz` x  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `Yogq)G}  
Accounting Arrangements 《会计安排》 QV)}3pW  
accounting basis 会计基础 eJf>"IF-  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~x+Ykq0  
Accounting Circular 《会计通告》 5`UJouHi  
accounting class 会计类别 LD@7(?m
lU  
accounting date 记帐日期；会计结算日期 R"Y?iZed3  
accounting for money 款项核算 Rkr^Z?/GH  
Accounting Officer 会计主任 s*{mT6s+T  
accounting period 会计报告期；会计期 D5[VK`4Z  
accounting policy 会计政策；会计方针 |M _%QM.  
accounting practice 会计惯例 W8uVd zQ  
accounting principle 会计准则 
Q2R-z^pd  
accounting record 会计记录 {fElt
o   
accounting report 会计报告 xc*!W*04  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )6C`&Mj  
Accounting Society of China 中国会计学会 JB'qiuhab  
accounting statement 会计报表 9C1
b^^Kb  
accounting system 会计制度；会计系统 )T<D6l Lt  
accounting transaction 会计事项；帐务交易 p9w%kM?  
accounting treatment 会计处理 |<QI%Y$dr  
accounting year 会计年度 .='3bQ(UZ4  
accretion 增值；添加 CMKhS,,o  
accrual 应计项目；应累算数目 )1BiEK`v  
accrual basis 应计制；权责发生制 J2Y 3er  
accrual basis accounting 应计制会计；权责发生制会计 <q1'Li)_R  
accrue 应累算；应计 7zi"caY  
accrued benefit 应累算利益 '@S,V/jy0z  
accrued charges 应计费用 J(&Gmk9&  
accrued cumulative preference share dividend 应累算的累积优先股股息 afV P-m4L  
accrued expenses 应累算费用 0JrK/Ma3  
accrued interest payable 应付利息；应计未付利息 zdT->%  
accrued interest receivable 应收利息；应计未收利息 @?j@yRe  
accrued right 累算权益 xf[zEEt  
accruing profit 应累算的利润 K#iK6)tS  
accumulated fiscal reserve 累积财政储备 u& AQl.u  
accumulated profit 累积利润；滚存溢利 8_+vb#M  
accumulated reserve 累积储备 /H.(d 4C  
accumulation of surplus income 累积收益盈余 *+NZQjl'  
acquired assets 既得资产 qYDj*wqf  
acquisition 收购；购置；取得 B>ge, }{  
acquisition cost 购置成本 ;*"!:GR%h  
acquisition expenses 购置费用 \kfcv  
acquisition of 100% interest 收购全部股权 rS
zQUn<  
acquisition of control 取得控制权 }=xI3;7  
acquisition of fixed assets 购置固定资产 1Q0%7zRirI  
acquisition of shell “买壳” x$*E\/zi<!  
acquisition price 收购价 +$(71#'y  
act of God 天灾 2z[r@}3  
acting partner 执事合伙人 A-X  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (q~R5)D  
active partner 积极参与的合伙人 <8g *O2  
active trading 交投活跃 3^j~~"2,w  
actual circulation 实际流通 ;`;G/1]#9  
actual cost 实际成本 'MSEki67  
actual expenditure 实际开支；实际支出 Kp$_0
 
actual income 实际入息；实际收入；实际收益 0>I]=M]@  
actual market 现货市场 r.Y*{!t  
actual price 现货价；实际价格 H-;&xzAI  
actual profit 实际利润 d3\OHkM0^  
actual quotation 实盘；实际价位；实际报价 Xs{:[vRW  
actual year basis 按实际年度计算 C+X)">/+L  
actuals 实货 "sz.v<F0:s  
actuarial investigation 精算调查 Y]D7i?3N  
actuarial principle 精算原则 lNq:JVJ#\r  
actuarial report 精算师报告 M@',3
 
Actuarial Society of Hong Kong 香港精算学会
+3NlkN#  
actuarial valuation 精算师估值 deR$  
actuary 精算师 T][-'0!  
ad referendum agreement 暂定协议；有待覆核的协定 Gr`MGQ,  
ad valorem duty 从价税；按值征税 ^zBjG/'7  
ad valorem duty system 从价税制 SJ1w1^#Pz  
ad valorem fee 从价费 P-/XYZ]`  
ad valorem tariff 从价关税 yS1b,cxz  
additional allowance 额外免税额 K> c8r8!  
additional amount for unexpired risk 未过期风险的额外款额 ,\\%EZ%a  
additional assessable profit 补加应评税利润 o(
B<!ji~'  
additional assessment 补加评税 GI0x>Z+  
additional commitment 额外承担 j|^-1X  
additional commitment vote 额外承担拨款 S3j
]{pZ(z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ak~=[
7Nv  
additional dependent parent allowance 供养父母额外免税额 3K=q)|  
additional provision 额外拨款
x.0k%H  
additional stamp duty 附加印花税

B[) [fE  
additional tax 补加税罚款；补加税款 VEFwqB1l  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 bLU^1S8Z  
adjudged bankrupt 被裁定破产 Q0 uP8I}n  
adjudicated bankrupt 裁定破产人 5Z4(J?n  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 UFzM#  
adjudication of bankruptcy 裁定破产；宣告破产 7yq7a[Ra  
adjudication of insolvency 裁定无力偿还债务 lpM>}0v   
adjusted actual 经调整的实数；调整后的实数 w^:V."}-$  
adjusted current assets 经调整的流动资产；调整后的流动资产 oTp
lxF1  
adjusted figure 经调整的数字；调整后的数额 ``2QOu 1  
adjusted liabilities 经调整的负债；调整后的负债 ~8KF<2c   
adjusted loss 经调整的亏损；调整后的亏损 yFPaWW  
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 vF*^xhh  
adjusted profit 经调整的利润；调整后的利润 `:-@E2  
adjusted surplus 经调整的盈余额；调整后的盈余额 0)6i~MglY  
adjusted value 经调整的价值；调整后的价值 = )JVT$]w  
adjustment 调整；修订；理算〔保险〕 yr/]xc$  
adjustment centre 调剂中心 Rye~w6  
adjustment lag 调整过程的时间差距；调整时差 O<eWq]  
adjustment mechanism 调整机制 ~$?y1Yv  
adjustment of loss 亏损调整 4~MJ4:  
adjustment process 调整过程；调整程序 Zq\RNZ}  
adjustment range 调整幅度 2$j Ot}  
administered exchange rate 受管制汇率 AHp830\  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 QK``tWLIg7  
administration expenses 行政费用 L5-T6CD  
administration fee 手续费；行政费
$'J6#Vs  
administration in bankruptcy 破产管理 hJC p0F9O  
administration order 遗产管理令 Ef,7zKG  
administrator 管理人；遗产管理人 q 2_N90u  
administrator of the estate 遗产管理人 &viwo}ls0  
admission of debt 债项承认书 zAkc67:  
admission of proof 接纳债权证明 hX>VVeIZ  
advance 放贷款项；垫付款项；预支款项；预付款项 8osS OOzM  
advance account 暂支帐目；预付款帐户 ]<\;d B  
advance compensation 预付补偿金 Q+u#?['  
advance from shareholder 股东垫款 k *G!.  
advance pending reimbursement 预支以待日后付还 ]2aYi9)  
advanced economy 先进经济体系 `Q1WVd29  
advancement 预付；预付财产 g "K#&  
advances warrant 垫款令 #Vn>ue+?  
advancing 贷出 Kc2OLz#  
adverse balance 逆差 QKUBh-QFK  
adverse exchange 逆汇 6h0U  
advertisement addressed to shareholders 在报章刊登的致股东通告 ABq{<2iYN  
advice for collection 托收通知书 7T|J[WO  
advice of drawing 提款通知书；汇票通知书 $tt0D?$4  
advice of payment 付款通知 oqd N5+xt  
Advisory Committee [Securities and Futures Commission] M3jv aI  
谘询委员会〔证券及期货事务监察委员会〕 E1{
:z"  
Advisory Committee on Diversification 经济多元化谘询委员会 H/p-YtY  
affidavit 誓章；遗产申报誓章 3j=%De  
affidavit of no receipt 述明无收款的誓章 \CJx=[3(  
affiliate 联号；联营公司；附属公司 bCE7hutl  
affiliated company 附属公司；联号；联营公司 f'zU^/$rf  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 xtIehr0{$I  
affordability 负担能力 7q2"b?|h  
African Development Bank [AfDB] 非洲开发银行 Zy!)8<Cgm'  
after-acquired property 事后取得的财产 tz0Ttu=xH  
after-hours dealing 市后交易 :cmI"Bo  
after-tax profit 税后盈利；税后利润；税后溢利 aCYm$6LmA  
agency agreement 代理协议 w ~L\Ebg  
agency expenses 代理机构的开支 }`<>$2b  
agency fee 代理费 >XXMIz:  
Agency Law 《代理法》 LrM.wr zI/  
agent 代理人；承销人 <<W.x)#:  
agent of company 公司代理人 "z#?OV5  
agent's fee 代理人费；经纪费 cyHaku+  
aggregate 总计；总数；总体数字 WFeMr%Zqh>  
aggregate amount 总款额；总额 ].<sAmL^  
aggregate assets and liabilities 总体资产与负债 #<tWYE  
aggregate at constant price 按固定价格计算的总体数字 jL7MmR#y5"  
aggregate demand 总需求 $!l2=^\3  
aggregate gross position 总持仓量 eUKl Co  
aggregate limit 总限额 rjpafGCp  
aggregate of salaries tax 合计薪俸税 OFQi&/  
aggregate performance 总体表现；总体业绩 ]"7DV3_  
aggregate supply 总体供应 yhkQFB%gv  
aggregate surplus 总盈余 Io4:$w  
aggregate total 整体总额 ?lET4
5'  
aggregate value 总值；合计价值 G2yUuyAZ  
aggregated basis 合计基准  wc+N  
aggregated net chargeable income 合计应课税入息实额 T956L'.+G  
aggregation 合并计算；合计；总和 nnd-pf-  
aggregation of incomes of husband and wife 夫妇入息合并计算 1{Alj27  
aggregation of property 财产的总和 4_m /_Z0x  
agio 差价；贴水 OJ_2z|f<  
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》 Z1V'NJI+  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment z?t(+^  
《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》 2YE]?!   
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment WKrZTPD'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》 X%9xuc  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment wD?=u\% &  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 |jaY[_.@  
agreement for a settlement 授产协议 n;k97>m${x  
agreement for assignment 转让协议 VG'(  
agreement for sale 售卖协议；买卖协议 [P&,}o)+E0  
agreement for sale and purchase 买卖协议 &zh+:TRm  
agreement for the payment of interest 支付利息协议 'MdE}  
agreement for the repayment of money 还款协议 Q@ )rw0$  
agreement of reinsurance 再保险协议 ad$Qs3)6o  
Agricultural Bank of China 中国农业银行 P15*VPy  
air passenger departure tax 飞机乘客离境税 *liPJ29C[  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 0h@%q;g  
airport tax 机场税 :5cu,&<Gv  
alcohol duty 酒精税 @X6#$ex  
alienation 让与；让渡；转让 +&N&D"9A  
alimony 生活费；赡养费 2gD{Fgf@N  
All Ordinaries Index [AOI] 所有普通股指数 @aD~YtL"n  
all risks 全险；综合险 a]wcA  
All Sales Record for Stock Market 《股票市场成交报告》 syNb0LR  
Allied Capital Resources Limited 新联财务有限公司 Tx!m6B`Y  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 R.YGmT'2  
allocation letter 拨款信件 ^< /vbF  
allocation of fund 分配款项；预留款项 &!YH"{b  
allocation of profit 利润分配；溢利分配 qnfRN'  
allocation warrant 拨款令 A%m`LKV~@  
allotment 分配；配股 )p^jsv.  
allotment notice 股份配售通知；配股通知 /XW0`FF  
allotment of shares 股份分配 W];6u  
allowable 可获宽免；免税的 _g`0td>N  
allowable business loss 可扣除的营业亏损 NX""?"q  
allowable expenses 可扣税的支出 qVRO"/R  
allowance 免税额；津贴；备抵；准备金  wpdEI(  
allowance for debts 债项的免税额 x&fCe{5  
allowance for depreciation by wear and tear 耗损折旧免税额 sBXk$  
allowance for funeral expenses 殡殓费的免税额 ~Ro:mH:w  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =ci5&B?  
allowance for repairs and outgoings 修葺及支出方面的免税额 T4}?w  
allowance to debtor 给债务人的津贴 o&F.mYnqX  
alteration of capital 资本更改 uF3p1by  
alternate trustee 候补受托人 HToN+z%w3H  
amalgamation 合并 zkMO3w>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :XQ  
ambit of charges 征税范围；收费范围 v3JIUdU=P  
amended valuation 经修订的估值 +@)$l+kk9  
American Commodities Exchange 美国商品交易所 yzNX2u1  
American Express Bank Limited 美国运通银行 L{0OMyUA  
American Stock Exchange 美国证券交易所 S5 nw  
amortization 摊销 A-wxf91+:  
amount due from banks 存放银行同业的款项 a=B0ytNm  
amount due from banks abroad 存放海外银行同业的款项 5NF&LM;i(  
amount due from holding companies 控股公司欠款 qCkg\)Ks5I  
amount due from local banks 存放本港银行同业的款项 *-!ndbf  
amount due to banks 银行同业的存款 H6JMN1#t$  
amount due to banks abroad 海外银行同业的存款 Jx9%8Ek  
amount due to holding companies 控股公司存款 v
zm4  
amount due to local banks 本港银行同业的存款 P_lcX;O  
amount due to outport banks 外埠银行同业的存款 >T*g'954xF  
amount for note issue 发行纸币的款额 n`KXJ?t  
amount of bond 担保契据的款额 |AfQ_iT6c  
amount of consideration 代价款额 boOw K?  
amount of contribution 供款数额 g~H?l3v  
amount of indebtedness 负债款额 c3!|h1h/v  
amount of principal of the loan 贷款本金额 ^$,kTU'=  
amount of rates chargeable 应征差饷数额 Sy
VbCj  
amount of share capital 股本额 &?`&X=Q  
amount of sums assured 承保款额 |M/ \'pOe  
amount of variation 变动幅度 PZhZK VZx  
amount of vote 拨款数额 OK J%M]<  
amount payable 应付款额 JHZo:Ad -&  
amount receivable 应收款额 :=7'1H  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pbvEIa-Y4  
analysis 分析 5)v^ cR?&  
ancillary risk 附属风险 gwz _b  
annual account 周年帐目；周年帐目报表；年度决算；年结 Qn3
+bF4  
annual accounting date 年结日期 ;,})VoC\!  
annual allowance 每年免税额；年积金；年度津贴；年津 %dU'$)  
annual balance 年度余额 ZznWs+  
annual disposable income 每年可动用收入 7%}3Ghc%  
annual estimates 周年预算 DJ[#H  
annual fee 年费 f
EiEfu  
annual general meeting 周年大会 +;iesULXn  
annual growth rate 年增率；每年增长率 :(p rx   
annual long-term supplement 长期个案每年补助金 :*+BBC  
annual pensionable emolument 可供计算退休金的年薪 .F3LA6se  
annual report 年报 %1 ^jd\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 m.a
1  
annual return 周年报表；周年申报表；每年报税表格 j<P%Uy+  
Annual Return Rules 《周年报表规则》 *!Y3N<>!  
annual review of consumer prices 每年消费物价回顾 d lLk4a+  
annual roll-forward basis 逐年延展方式 !X <n:J  
annual salary 年薪 kpw4Mq@  
annual statement 年度报表；年度决算表 W!B4<'Fjc  
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 Kcdd=2 [T  
annuitant 年金受益人 S^VV^O5 ^  
annuity 年金 a[cH@7W.#  
annuity contract 年金合约 X/7_mU>aKT  
annuity on human life 人寿年金 }o:sx/=u_  
antecedent debt 先前的债项 `oWjq6  
ante-dated cheque 倒填日期支票 y]Tn#4 ,/  
anticipated expenditure 预期开支 ']Xx#U N  
anticipated net profit 预期纯利 (g:W|
hS  
anticipated revenue 预期收入 <\~#\A=;  
anti-inflation measure 反通货膨胀措施 B@vH1T  
anti-inflationary stance 反通货膨胀立场 OjEA;;qq  
apparent deficit 表面赤字 @VS5Mg8  
apparent financial solvency 表面偿债能力 knzED~v@(  
apparent partner 表面合伙人
)-"L4TC)  
application for personal assessment 个人入息课税申请书 K$GX
XE`  
application of fund 资金应用 J+gsmP-_  
application to release as liquidator and to destruct the books of accounts and documents :{uUc  
申请免除清盘人职务及毁灭帐簿与文件 RX\O'Zwlj  
appointed actuary 委任精算师 @N{Ht)1r  
appointed auditor 委任核数师；委任审计师 |+~2sbM  
appointed trustee 委任的受托人 q;PzB4#  
appointer 委任人 3D dG$@  
apportioned pro rata 按比例分摊 (3r,PS@Qq@  
apportionment 分配；分摊 :|Nbk58  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >t}D5ah  
apportionment formula 分摊方程式 4:PP[2?  
apportionment of estate duty 遗产税的分摊 3'e 4{  
appraisal 估价；评估 <!(n5y_  
appreciable growth 可观增长 CHw_?#h  
appreciable impact 显着影响 O~0 1)%  
appreciable increase 可观增长 #p`7gFl  
appreciation 增值；升值 =e/4Gs0*  
appreciation against other currencies 相对其他货币升值 0U*"OSpF  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PQ1NQy8  
appreciation tax 增值税 bK1`a{  
appropriation 拨款；拨用；拨付 @BhAFv,7  
appropriation account 拨款帐目 V=MZOj6  
Appropriation Bill 拨款法案 *)D*iU&  
appropriation-in-aid system 补助拨款办法 8|Y^Jn\p5u  
approved assets 核准资产 W3rvKqdw5  
approved basket stock 认可一篮子证券 S IK{GWX  
approved budget 核准预算 ;<<IXXKU
 
approved charitable donation 认可慈善捐款 S$On$]~\"  
approved charitable institution 认可慈善机构 2`m_"y  
approved currency 核准货币；认可货币 @il}0  
approved estimates 核准预算 6&0a?Xu  
approved estimates of expenditure 核准开支预算 {[~,q\M[  
approved overseas insurer 核准海外保险人 I|;#VejX  
approved overseas trust company 核准海外信托公司 N<(`+?  
approved pooled investment fund 核准汇集投资基金 Y,\mrW}K  
approved provident fund scheme 认可公积金计划 BniVZCct  
approved provision 核准拨款 {~h\;>  
approved redeemable share 核准可赎回股份 io3'h:+9s  
approved regional stock 认可地区性证券 K(<P" g(  
approved retirement scheme 认可退休金计划 #7ZBbq3=  
approved subordinated loan 核准附属贷款 /n:fxdhe  
arbitrage 套戥；套汇；套利 JCfToFB  
arbitrageur 套戥者；套汇者 R\amcQ 9  
arbitrary amount 临时款项 kl"Cm`b)  
arrangement 措施；安排；协定  m:Abq`C  
arrears 欠款 O_Q,!&*6  
arrears of pay 欠付薪酬 iH0c1}<k$  
arrears of revenue 逾期未收税款；逾期未收的帐项 R7E"7"M10  
articles of association 组织章程；组织细则；组织章程细则 RR=l&u
T
  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %BLKB%5  
ascertainment of profit 确定利润 !{lb#  
"Asia Clear" “亚洲结算系统” d6&t
z!f  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 9Wrclai  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 9<mj@bI$  
Asian Development Fund [ADF] 亚洲发展基金 GqxK|G1  
Asian dollar bond 亚洲美元债券 b;l%1x9r  
Asian dollar market 亚洲美元市场 1*jm9])#  
Asian dollar rate 亚洲美元利率 iL1so+di  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ,[#f}|s_  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 s%|J(0  
asked price 沽盘；喊价；索价；卖方报价 `BD`pa7.%  
assessable income 应评税入息 7SZs/wWh%  
assessable loss 应评税亏损 z\ pT+9&  
assessable profit 应评税利润 Y%@'a~  
assessable value 应评税值 \YS\*'F  
assessed profit 估定利润 @CDRbXoFk  
assessed value 经评估价值 #JucOWxjY  
assessment 评税；评定；估价；评税单 '~J6mojE  
assessment number 评税编号；估价编号 3)\qts5  
assessment of additional tax 补加税评税 _4Pi>  
assessment of performance 业绩评估；实绩评价 Hefqzu  
Assessor 评税主任 {!h[@f4  
asset price bubbles 资产价格泡沫 >,vuC4v-  
asset-backed securities 具资产保证的证券 {piS3xBi  
assets accretion 资产增值 Z4' v  
assets and liabilities 资产与负债 g\'84:*J\  
assets betterment statement 资产递增表；资产改进表 S~Q";C[&  
assets lending 实物放款；有抵押贷款 2
fB@zF  
assets of the company passing on the death 死者去世时转移的公司资产 S
5TT  
assets pledged as security for liabilities 用作负债抵押的资产 e?WR={  
assets portfolio 资产投资组合 u*`GIRfWT  
assets price 资产价格 (p!AX
<=z  
assets quality 资产质素 74#@F{w  
assets realization 资产变现 wf1DvsJQl  
assets refinancing arrangement 资产再集资安排 Qpq0j^\  
assets securitization 资产证券化 {*9i}w|2  
assets situated outside Hong Kong 在香港以外地方的资产 ?]N&H90^5  
assets stripping 削减资产；拆卖资产 Q-5wI$=  
assets value 资产值 yl%F<5  
assignee 承让人 &KWh5S@w  
assignment 转让；转让书；转让契 th,qq  
assignment of interest 权益转让 ^5}3FvW  
assignment of letters patent and trade mark 专利证书及商标转让 =`H(`2  
assignment of property 物业转让；物业转让书 jN0v<_PJED  
assignment right 转让权 w2L)f,X  
assignor 转让人 $h9!"f[|j  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 "o^zOU  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 [~wcHE  
associate member 附属会员 dM$S|,H  
associated body corporate 相联法人团体 &tIm  
associated company 相联公司；联属公司 r%i{a  
associated corporation 相联法团 eS
U8/9B  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] n3\vq3^?  
公认会计师公会〔英国〕 vcHDFi  
Association of Futures Exchange Brokers 香港期货经纪协会 dX=^>9hN/  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 qFk(UazN  
association of underwriters 承保人组织 is$d<Y&F  
assumption of control 接管 m<4Lo0?nS  
assurance 担保；保险；转易；转易书 ZxWV,s&p  
assurance of interest 权益的转易 Op{Mc$5a  
at 19XX price 按一九ＸＸ年价格计算 \ PqV|
 
at a discount 按赔价计算；按贴水价格计算；打折扣 RJSgts "F  
at a premium 按溢价计算；按升水价格计算 #Uu"olX7  
at call 通知付款；按通知 @gOgs  
at constant market price 按固定市价计算 VK#zmEiB  
at constant price 按固定价格计算 qxx.f58H  
at cost 按成本计算 }f}&|Vap  
at current market price 按当时市价计算；按现时市价计算 l-rnDl  
at current price 按当时价格计算；按现时价格计算 Jo0x/+?,+  
at factor cost 按要素成本计算；按生产要素成本计算 @ 2_&ti  
at money-of-the-day price 按付款当日价格计算 w[&BY  
at or better 按指定或较佳价位〔买卖指令〕 -=w.tJD  
at par 按面值计算；平价 x&d<IU)5  
at sight 见票即付 Jo@9f(hq  
at the close 按收市盘 X(\RA.64  
at the opening 按开市盘 nDvWOt  
attestation 见证；见证条款 u[DV{o  
at-the-money option 平价期权 n9^zAcUbAW  
attorney 受权人；受托代表人 o%a$m9I  
attornment 新拥有人承认书 3'wBX  
attributable profit 可归属利润 p:jrqjLp  
attributable share value 可归属股份价值 mfvQ]tz_+  
Auckland Stock Exchange 奥克兰证券交易所 AXCJFqk;  
auction 拍卖 gNeCnf#Xa  
auctioneer 拍卖商 :?J$ +bm}  
audit 审计；核数 'e@}N)IX  
Audit Commission 审计署 'Vd>"ti  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] NO1PGen  
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〕 s5HbuyR^  
audit review 帐目审查 7^F?key?  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 /<@tbZJ*8  
audited account 审计帐目；经审计的帐目 !IS,[  
audited annual account 经审计的周年帐目 ~ocr^V{"<~  
audited balance sheet 经审计的资产负债表 'zaB5d~l  
auditor 核数师；核数主任；审计师 ;b^@o,=  
auditor's certificate 核数师证明书；审计师证明书 e_I 8Jj4  
auditor's report 核数师报告；审计师报告 e(^O8  
Aussie bond 澳元债券 D<`X B*  
austerity budget 紧缩预算 yT4|eHl  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 VWi-)  
Australia All Ordinaries Index 澳洲所有普通股票指数
|8B[yr.b  
Australian Dollar [AUD] 澳元 3]i1M%'i  
Australian Options Market 澳大利亚期权市场 C6`8dn   
Australian Securities Commission 澳洲证券事务监察委员会 RUEUn  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 "Xqj%\  
Australian Stock Exchange 澳大利亚证券交易所  ulQE{c[  
Austrian Schilling [ATS] 奥地利先令 &V"&SV>}  
authentication 认证；鉴证 n!p&.Mt  
authority to purchase 委托购买证；委购书 ?S_S.B
d  
authorization 认可；核准；授权；授权书 R~i<*  
authorization by direction 指示授权 <+a\'Xc  
authorization by instruction 指令授权 e/6oC~#]  
authorization by warrant 令状授权 3-05y!vbcE  
authorization of unit trust 单位信托的认可 +vP1DXtj(  
authorized agent 指定代理人 w%ForDB>P  
authorized capital 法定资本 8Y9mB#X  
authorized clerk 出市员 V;!D:N8<  
authorized dealer 认可交易商 ^6`U0|5mRX  
authorized financial institution 认可财务机构 l},%g%}iMU  
authorized fund 认可基金 p82qFzq#  
authorized fund house 获授权的基金公司；认可基金公司 i=ba=-"Mt  
authorized institution 认可机构 ]O[f#lG  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 sYz:(hZS  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 xASjw?  
authorized insurer 获授权保险人；获认可承保人 xiI!_0'  
authorized investment 特准投资项目 (.c?)_G,  
authorized person 获授权人 yVL~SH|  
authorized representative 获授权代表 #ua#$&p  
authorized share capital 法定股本 `{/tx!  
automated quotation system 自动报价系统 *VH1(E`hl  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] e\89;)  
自动交易系统〔香港期货交易所有限公司〕 Q_dFZ  
automatic adjustment mechanism 自动调整机制 P|\,kw>l  
automatic adjustment system 自动调整系统 Y4_i=}\*vf  
Automatic Clearing House 自动票据交换所 5XhV+t g.  
automatic exchange rates accumulation system 自动化汇率累集系统 r~sGot+sQA  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 L{42?d  
automatic teller machine [ATM] 自动柜员机 6V)#Yf  
autopay 自动转帐
l$FHL2?Cp  
available assets 可用资产 it.l;L_nW  
available fiscal reserve 现存财政储备 `27? f$,  
available profit 可用利润 Kl*##qw!  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 9u9#&xx  
average 平均；平均数；海损 G/y< bPQ  
average basic salary 平均基本薪金 GXAcyOV  
average consumer expenditure 平均消费开支；一般消费开支 T:si?7CR  
average cost 平均成本 w4OVfTlN  
average cost of land production 增辟土地平均成本 'j.{o  
average daily turnover 平均每日成交额 Rk'Dd4"m,  
average daily wage rate 平均每日工资率 P=h2Z,2  
average expenditure pattern 平均开支模式 = *sP, 6  
average growth rate 平均增长率 a7+BAma<  
average net fixed assets 固定资产平均净值 <Z vG&  
average of relatives 相对价格平均数 =q._Qsj?fu  
average price 平均价格 o5)U3U1|  
average propensity to consume 平均消费倾向；一般消费倾向 A`@we  
average propensity to save 平均储蓄倾向；一般储蓄倾向 f.,-KIiF  
average rate 平均率 9+L! A  
average revenue 平均收入；平均收益 Q/< $ (Y  
average stock 平均库存；平均存货 =$HzEzrw  
average yearly rent 平均年租 DI*xf Kt  
avoidance of double taxation 避免双重课税 a`T{5*@  
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 t+vn.X+&  
kJ~^ }o  
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