一些有用的会计术语(也不知道发的地方对不对)A

A: oslV@v F  
A share Ａ股；甲类股份 =YE"6iU  
abatement of tax 减税；减扣免税额 1 nIb/nY  
ABN AMRO Bank N.V. 荷兰银行 BO5F6lyQ0P  
above-the-line expenditure 线上项目支出；经常预算支出 =YR/X@&  
above-the-line receipt 线上项目收入；经常预算收入 $ThkK3  
ABSA Asia Limited 南非联合亚洲有限公司 7-nwfp&|$  
absolute change 绝对数值变更 ,H'O`oV!1E  
absolute expenditure 实际开支 & 2& K9R  
absolute guideline figure 绝对准则数字 9<W0'6%{/  
absolute interest 绝对权益 i:ZpAo+Z{  
absolute order of discharge 绝对破产解除令 tE/j3  
absolute profit margin 绝对利润幅度 {UT^pIP\  
absolute value 实值；绝对值 :%{MMhbx  
absolutely vested interest 绝对既得权益 #Kyb9Qg  
absorbed cost 已吸收成本；已分摊成本 Vdjf F&q  
absorption 吸收；分摊；合并 ac p-4g+j  
absorption rate 吸收率；摊配率；分摊率 JLp.bxx  
ACB Finance Limited 亚洲商业财务有限公司 e(@YBQ/Z  
acceptable form of reciprocity 合理的互惠条件 IwiR2K  
acceptable rate 适当利率；适当汇率 B!jT@b{  
acceptance agreement 承兑协议 .zAB)rNc |  
acceptance for honour 参加承兑 EXK~Zf|&Z  
acceptor 承兑人；接受人；受票人 L ![bf5T  
acceptor for honour 参加承兑人 &D\~-fOGb  
accident insurance 意外保险 X25cU{  
Accident Insurance Association of Hong Kong 香港意外保险公会 S6*3."Sk  
accident insurance scheme 意外保险计划 DO'$J9;*  
accident year basis 意外年度基准 oQBfDD0  
accommodation 通融；贷款 f5IO<(:E^  
accommodation bill 通融票据；空头票据 5#!pwjt~7  
accommodation party 汇票代发人 -e3m!h  
account balance 帐户余额；帐户结余 >}\!'3)_  
account book 帐簿 KcF2}+iM  
account collected in advance 预收款项 xwW[6Ah  
account current book 往来帐簿 #6[FGM  
account of after-acquired property 事后取得的财产报告 & ;ie+/B  
account of defaulter 拖欠帐目 =mxmJFA  
account payable 应付帐款 vq B)PL5)  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 N5Eb.a9S  
account receivable 应收帐款 9?:SxI;v  
account receivable report 应收帐款报表 -4mUGh1dy  
account statement 结单；帐单；会计财务报表 w
v|:-8V  
account title 帐户名称；会计科目 l'fUa  
accountant's report 会计师报告 S^]i  
Accountant's Report Rules 会计师报告规则 Z,.*!S=?h  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Vf`n>  
Accounting Arrangements 《会计安排》 m,K0BL  
accounting basis 会计基础 #*:y2W%H  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]d&6 ?7 !>  
Accounting Circular 《会计通告》 v[T5D:  
accounting class 会计类别 3ybEQp9  
accounting date 记帐日期；会计结算日期 lY yt8H  
accounting for money 款项核算 CTv-$7#  
Accounting Officer 会计主任 9s5gi+l_O  
accounting period 会计报告期；会计期 B8NOPbT  
accounting policy 会计政策；会计方针 8p }E  
accounting practice 会计惯例 i:0~%X  
accounting principle 会计准则 B9`nV.a  
accounting record 会计记录 sa36=:5x-  
accounting report 会计报告 mWZoo/xtT  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 #(FG
+Bk  
Accounting Society of China 中国会计学会 +e. bO5Y  
accounting statement 会计报表 pP;GDW4  
accounting system 会计制度；会计系统 r in#lu&N  
accounting transaction 会计事项；帐务交易 &]iX>m.  
accounting treatment 会计处理 o /AEp)8  
accounting year 会计年度 'KMyaEh.u  
accretion 增值；添加 {<5rbsqk  
accrual 应计项目；应累算数目 \/I@&$"F  
accrual basis 应计制；权责发生制 {x40W0  
accrual basis accounting 应计制会计；权责发生制会计 m*tmmP4R  
accrue 应累算；应计 hhLEU_U  
accrued benefit 应累算利益 HA&][%^  
accrued charges 应计费用 Lj6$?(x}  
accrued cumulative preference share dividend 应累算的累积优先股股息 <?
5 ,3`V  
accrued expenses 应累算费用 bm*Ell\a.  
accrued interest payable 应付利息；应计未付利息 sNZ{OD+  
accrued interest receivable 应收利息；应计未收利息 JeU|e$I4>  
accrued right 累算权益 WUkx v*  
accruing profit 应累算的利润 5K|1Y#X  
accumulated fiscal reserve 累积财政储备 V)V\M6  
accumulated profit 累积利润；滚存溢利 c~[L;_  
accumulated reserve 累积储备 tJy6\~  
accumulation of surplus income 累积收益盈余 w&:"x@ -|  
acquired assets 既得资产 sc\4.Ux%Q  
acquisition 收购；购置；取得 b/5  
acquisition cost 购置成本 QXqBb$AXi,  
acquisition expenses 购置费用 \74+ cN  
acquisition of 100% interest 收购全部股权 zpx  
acquisition of control 取得控制权 PXz,[<ET?#  
acquisition of fixed assets 购置固定资产 hJ 4]GA'  
acquisition of shell “买壳” yxh8sAZ  
acquisition price 收购价 Z.Z+cFi  
act of God 天灾 TXD\i Dq  
acting partner 执事合伙人 n,SDJsS^  
active market 买卖活跃的市场；交投畅旺的市场；旺市 JL45!+  
active partner 积极参与的合伙人 (dvCejc^p  
active trading 交投活跃 "l6v[yv  
actual circulation 实际流通 _ #288`bU  
actual cost 实际成本 .YKqYN?y4  
actual expenditure 实际开支；实际支出 @6w\q?.s  
actual income 实际入息；实际收入；实际收益 s|.V:%9e  
actual market 现货市场 HWG5Ghu8,)  
actual price 现货价；实际价格 )<-\ F%&b  
actual profit 实际利润 k;/U6,LQ*  
actual quotation 实盘；实际价位；实际报价 (Vnv"= (  
actual year basis 按实际年度计算 ^noKk6Aaa  
actuals 实货 V6
)\;c  
actuarial investigation 精算调查 uA dgR  
actuarial principle 精算原则 7'\<\oT  
actuarial report 精算师报告 422d4Zu  
Actuarial Society of Hong Kong 香港精算学会 ~ \z7$9Q  
actuarial valuation 精算师估值 CKeT%3  
actuary 精算师 '+LC.lM  
ad referendum agreement 暂定协议；有待覆核的协定 Xn^gxOPM  
ad valorem duty 从价税；按值征税 |fkz=*rn  
ad valorem duty system 从价税制 eS{lr4-]  
ad valorem fee 从价费 . S4Xw2MS  
ad valorem tariff 从价关税 (9$z+Zmm?  
additional allowance 额外免税额 MX2Zm  
additional amount for unexpired risk 未过期风险的额外款额 q'9u8b  
additional assessable profit 补加应评税利润 .I_Mmaq;i  
additional assessment 补加评税 Rqu_[M  
additional commitment 额外承担 ('QfB<4H1  
additional commitment vote 额外承担拨款 s ki'I  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 J@ZIW%5  
additional dependent parent allowance 供养父母额外免税额 ")T;3/c  
additional provision 额外拨款 LK5,GWF;  
additional stamp duty 附加印花税 'M+iw:R__  
additional tax 补加税罚款；补加税款 o<Hk/e~  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 RGvfy/T  
adjudged bankrupt 被裁定破产 ?_*X\En*3  
adjudicated bankrupt 裁定破产人 77?/e^K\S  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 9}LcJ  
adjudication of bankruptcy 裁定破产；宣告破产 {?yZdL:m)  
adjudication of insolvency 裁定无力偿还债务
Lq<#  
adjusted actual 经调整的实数；调整后的实数 Ib3n%AG  
adjusted current assets 经调整的流动资产；调整后的流动资产 BU],,t\
 
adjusted figure 经调整的数字；调整后的数额 T9N][5\  
adjusted liabilities 经调整的负债；调整后的负债 _{0'3tI7  
adjusted loss 经调整的亏损；调整后的亏损 +j Z,vKr  
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 6V)P4ao  
adjusted profit 经调整的利润；调整后的利润 ]/&qv6D*d  
adjusted surplus 经调整的盈余额；调整后的盈余额 >qkZn7C   
adjusted value 经调整的价值；调整后的价值 ,Axk\7-  
adjustment 调整；修订；理算〔保险〕 YQGVQ[P  
adjustment centre 调剂中心 OOJg%y*H  
adjustment lag 调整过程的时间差距；调整时差 ?T]3I.3 2^  
adjustment mechanism 调整机制 ?Co)7}N  
adjustment of loss 亏损调整 NbnahhS  
adjustment process 调整过程；调整程序 "X<vgM^:  
adjustment range 调整幅度 6z(7l  
administered exchange rate 受管制汇率 C],"va  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 .)J7 \z8m  
administration expenses 行政费用 ;Qe-y|>  
administration fee 手续费；行政费 ;>YLL}]j  
administration in bankruptcy 破产管理 @$o.Z;83`r  
administration order 遗产管理令 x UM,"+h  
administrator 管理人；遗产管理人 otTv,T182  
administrator of the estate 遗产管理人 ?Vg251-H  
admission of debt 债项承认书 jNRR=0  
admission of proof 接纳债权证明 &5k$v^W5  
advance 放贷款项；垫付款项；预支款项；预付款项 HoE@t-S  
advance account 暂支帐目；预付款帐户 tbMf_-g  
advance compensation 预付补偿金 5qZe
bD2a  
advance from shareholder 股东垫款 zl8O @g  
advance pending reimbursement 预支以待日后付还 n$]78\C  
advanced economy 先进经济体系 2Iv&XxSo  
advancement 预付；预付财产 S~L;oX?(!  
advances warrant 垫款令 oihn`DY{  
advancing 贷出 iF0x>pvJ@  
adverse balance 逆差 PX!$
w*q  
adverse exchange 逆汇 8x":7 yV&  
advertisement addressed to shareholders 在报章刊登的致股东通告 DXFU~J*  
advice for collection 托收通知书 i"
0]L5=P  
advice of drawing 提款通知书；汇票通知书 !' ;1;k);  
advice of payment 付款通知 ob=](  
Advisory Committee [Securities and Futures Commission] FO[x
c;  
谘询委员会〔证券及期货事务监察委员会〕 (@wgNA-P  
Advisory Committee on Diversification 经济多元化谘询委员会 E
yU5r$G  
affidavit 誓章；遗产申报誓章 rBY)rUDd4  
affidavit of no receipt 述明无收款的誓章 ol^uM .k%_  
affiliate 联号；联营公司；附属公司 -;T!d  
affiliated company 附属公司；联号；联营公司 K,B qVu  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 i{T mn  
affordability 负担能力 \0bao<  
African Development Bank [AfDB] 非洲开发银行 I$yFCdXr  
after-acquired property 事后取得的财产 l=+hs  
after-hours dealing 市后交易 ,v<GSiO  
after-tax profit 税后盈利；税后利润；税后溢利 7nsn8WN[  
agency agreement 代理协议 8rZJvE#c  
agency expenses 代理机构的开支 NA@<v{z  
agency fee 代理费 zoh%^8?o  
Agency Law 《代理法》 w~+C.4=7  
agent 代理人；承销人 /?(\6Z_A  
agent of company 公司代理人 47<f
g&T  
agent's fee 代理人费；经纪费 tNk.|}  
aggregate 总计；总数；总体数字 M{(g"ha  
aggregate amount 总款额；总额 HRP  
aggregate assets and liabilities 总体资产与负债 (}!xO?NA(  
aggregate at constant price 按固定价格计算的总体数字 [Q0n-b,Q  
aggregate demand 总需求 Ui:
WbH<b{  
aggregate gross position 总持仓量 r>o#h+'AV  
aggregate limit 总限额 }.ZT?p\  
aggregate of salaries tax 合计薪俸税 7\;4 d4u  
aggregate performance 总体表现；总体业绩 &oJ1v<`  
aggregate supply 总体供应 5f#N$mh  
aggregate surplus 总盈余 ]{.iv_I  
aggregate total 整体总额  kD}w5 U  
aggregate value 总值；合计价值 1:Sq?=&  
aggregated basis 合计基准 Dt#( fuk#  
aggregated net chargeable income 合计应课税入息实额 yzH(\ x  
aggregation 合并计算；合计；总和 3haR/YN  
aggregation of incomes of husband and wife 夫妇入息合并计算 C0O$
iWs=  
aggregation of property 财产的总和 O%Hc%EfG  
agio 差价；贴水 Qk5pRoL_  
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》 ?**9hu\BG  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Jam&Rj,  
《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》 ^Kbq.4  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment %2q0lFdcM  
《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》 5u5-:#sLy  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment |!Uul0O  
《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^sSAI(  
agreement for a settlement 授产协议 *(+*tjcWa  
agreement for assignment 转让协议 v?Ds|  
agreement for sale 售卖协议；买卖协议 UR{OrNg*  
agreement for sale and purchase 买卖协议 s@$SM,tnn  
agreement for the payment of interest 支付利息协议 6x*$/1'M3;  
agreement for the repayment of money 还款协议 59R%g .2Y  
agreement of reinsurance 再保险协议 >Tf <8r,  
Agricultural Bank of China 中国农业银行 Ho
j'zY  
air passenger departure tax 飞机乘客离境税 +hZ{/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ByU&fx2Z  
airport tax 机场税 XJSI/jpa@  
alcohol duty 酒精税 u-/5&Endb  
alienation 让与；让渡；转让 H6.  
alimony 生活费；赡养费 Vb57B.I  
All Ordinaries Index [AOI] 所有普通股指数 ow<z @^ 3'  
all risks 全险；综合险 q2{Aq[  
All Sales Record for Stock Market 《股票市场成交报告》 h 2QJQ|7a  
Allied Capital Resources Limited 新联财务有限公司 N9S?c  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Jx+e_k$gHO  
allocation letter 拨款信件 [<nmJ-V  
allocation of fund 分配款项；预留款项 C CDO8  
allocation of profit 利润分配；溢利分配 cVYPPal  
allocation warrant 拨款令 }+/F?_I= %  
allotment 分配；配股 J/k4CV*li(  
allotment notice 股份配售通知；配股通知 ABIQi[A  
allotment of shares 股份分配 LlF|VR&P.  
allowable 可获宽免；免税的 #;(Q \  
allowable business loss 可扣除的营业亏损 yDORL| E'  
allowable expenses 可扣税的支出 ?PSJQ3BC|  
allowance 免税额；津贴；备抵；准备金 6Zx'$F.iqK  
allowance for debts 债项的免税额 kJ_XG;8  
allowance for depreciation by wear and tear 耗损折旧免税额 'Szk!,_  
allowance for funeral expenses 殡殓费的免税额 FgnS+c3W(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F2^qf  
allowance for repairs and outgoings 修葺及支出方面的免税额 AMSn^75  
allowance to debtor 给债务人的津贴 uS|f|)U&  
alteration of capital 资本更改 b/]@G05>>  
alternate trustee 候补受托人
}Q1m  
amalgamation 合并 Fs_zNN  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 qKjUp"  
ambit of charges 征税范围；收费范围 ).i :C(|  
amended valuation 经修订的估值 K&IHt?vh!  
American Commodities Exchange 美国商品交易所 gw^X-  
American Express Bank Limited 美国运通银行 _8{6&AmIw  
American Stock Exchange 美国证券交易所 DQy;W  ov  
amortization 摊销 .4%6_`E  
amount due from banks 存放银行同业的款项 3E$h W  
amount due from banks abroad 存放海外银行同业的款项 y,F|L?dIq  
amount due from holding companies 控股公司欠款 ;\],R.!  
amount due from local banks 存放本港银行同业的款项 (L 8V)1N  
amount due to banks 银行同业的存款 gk^`-`P  
amount due to banks abroad 海外银行同业的存款 3d;w\#?L;  
amount due to holding companies 控股公司存款 "8R\!i.  
amount due to local banks 本港银行同业的存款 _08y; _S  
amount due to outport banks 外埠银行同业的存款 &eIwlynm  
amount for note issue 发行纸币的款额 f1wwx|b%.  
amount of bond 担保契据的款额 O|e/(s?$  
amount of consideration 代价款额 +rOfQ'lQ  
amount of contribution 供款数额 btDPP k'  
amount of indebtedness 负债款额 q+1SU6x'm  
amount of principal of the loan 贷款本金额  0N`'a?x  
amount of rates chargeable 应征差饷数额 A5 <T7~U  
amount of share capital 股本额 nK>D& S_!  
amount of sums assured 承保款额 (@3?JJ]1  
amount of variation 变动幅度 hNL_e3  
amount of vote 拨款数额 FV>xAU$  
amount payable 应付款额 IWNIk9T,u  
amount receivable 应收款额 V5up/6b,1  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3BK_$Fy  
analysis 分析 &
B@qb?UE1  
ancillary risk 附属风险 W:y'a3~  
annual account 周年帐目；周年帐目报表；年度决算；年结 "*oN~&flc  
annual accounting date 年结日期 'l41];_  
annual allowance 每年免税额；年积金；年度津贴；年津 Vd+5an?  
annual balance 年度余额 &^JYIRn1\  
annual disposable income 每年可动用收入 ibxtrt=  
annual estimates 周年预算 NVG`XL  
annual fee 年费 IEQ6J}L  
annual general meeting 周年大会 jx-8%dxtZ  
annual growth rate 年增率；每年增长率 N,?D<NjXl  
annual long-term supplement 长期个案每年补助金 dY$jg  
annual pensionable emolument 可供计算退休金的年薪 *rmwTD"  
annual report 年报 9 :FzSD   
Annual Report on the Consumer Price Index 《消费物价指数年报》 uTIl} N  
annual return 周年报表；周年申报表；每年报税表格 tg%C>O  
Annual Return Rules 《周年报表规则》 nTH!_S>b(Y  
annual review of consumer prices 每年消费物价回顾 tRzo}_+N
 
annual roll-forward basis 逐年延展方式 H
\RuYCn2G  
annual salary 年薪 F^}n7h=qk  
annual statement 年度报表；年度决算表 L~} 2&w  
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 X0zE-h6P  
annuitant 年金受益人 zmpQ=%/H  
annuity 年金 SX6P>:`  
annuity contract 年金合约 b1t7/q  
annuity on human life 人寿年金 QP[
`*X  
antecedent debt 先前的债项 DOGg=`XK1  
ante-dated cheque 倒填日期支票 ]qNPOnlp  
anticipated expenditure 预期开支 F
<^93a9  
anticipated net profit 预期纯利 90]{4]y;  
anticipated revenue 预期收入 Nk/Ms:57y  
anti-inflation measure 反通货膨胀措施 c69M   
anti-inflationary stance 反通货膨胀立场 VsR`y]"g  
apparent deficit 表面赤字 R:FyCT_,  
apparent financial solvency 表面偿债能力 *l\vqgv.Z  
apparent partner 表面合伙人 %{K6
 
application for personal assessment 个人入息课税申请书 u9^R ?y  
application of fund 资金应用 _.ELN/$-  
application to release as liquidator and to destruct the books of accounts and documents }hX"A!0  
申请免除清盘人职务及毁灭帐簿与文件 G8ksm2}  
appointed actuary 委任精算师 "Qxn}$6-  
appointed auditor 委任核数师；委任审计师 :O{oVR  
appointed trustee 委任的受托人 `Ef&h V  
appointer 委任人 i4*!t.eI  
apportioned pro rata 按比例分摊 4j h4XdH  
apportionment 分配；分摊 YcJ2Arml  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 js8GK  
apportionment formula 分摊方程式 "K*+8IO2  
apportionment of estate duty 遗产税的分摊 WX9pJ9d  
appraisal 估价；评估 +gsk}>"  
appreciable growth 可观增长 DU: sQS4  
appreciable impact 显着影响 d8T,33>T  
appreciable increase 可观增长 #p^r)+\3=  
appreciation 增值；升值 fl18x;^I  
appreciation against other currencies 相对其他货币升值
R@H}n3,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 BlvNBB1^  
appreciation tax 增值税 !WReThq  
appropriation 拨款；拨用；拨付 h8uDs|O9n  
appropriation account 拨款帐目 u:7=Yy :  
Appropriation Bill 拨款法案 _ Oe|ZQ  
appropriation-in-aid system 补助拨款办法 ;q&\>u:  
approved assets 核准资产 UZUG?UUM  
approved basket stock 认可一篮子证券 .1C|J  
approved budget 核准预算 3`aJ"qQE  
approved charitable donation 认可慈善捐款 ,*$/2nB^  
approved charitable institution 认可慈善机构 tXIre-. 2}  
approved currency 核准货币；认可货币 `[J(au$z  
approved estimates 核准预算
y:zo/#34  
approved estimates of expenditure 核准开支预算 D7Nz3.j  
approved overseas insurer 核准海外保险人 fMFlY%@t  
approved overseas trust company 核准海外信托公司 yYvv;E  
approved pooled investment fund 核准汇集投资基金 sP NAG  
approved provident fund scheme 认可公积金计划 I#tEDeF2  
approved provision 核准拨款 vDAv/l9  
approved redeemable share 核准可赎回股份 pY9>z;qD  
approved regional stock 认可地区性证券 o ) FjWf;  
approved retirement scheme 认可退休金计划 _\Cd.
 
approved subordinated loan 核准附属贷款 ,`JXBI~  
arbitrage 套戥；套汇；套利 oFeflcSz  
arbitrageur 套戥者；套汇者 B<Ynx_95  
arbitrary amount 临时款项 V-(LHv  
arrangement 措施；安排；协定 8@a|~\3-  
arrears 欠款 m'%Z53&  
arrears of pay 欠付薪酬 r6-'p0|   
arrears of revenue 逾期未收税款；逾期未收的帐项 ;Q.g[[J/p  
articles of association 组织章程；组织细则；组织章程细则 7TQh'j  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S hM}w/4  
ascertainment of profit 确定利润 [+st?;"GF  
"Asia Clear" “亚洲结算系统” s=nE'/q1|  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 |KFWW  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Ueyt}44.e2  
Asian Development Fund [ADF] 亚洲发展基金 Q nqU!6k@  
Asian dollar bond 亚洲美元债券 "lf_`4  
Asian dollar market 亚洲美元市场 ]41G!'E=  
Asian dollar rate 亚洲美元利率 uhLg2G^h  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ab 1\nzpd  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 &xqe8!FeA  
asked price 沽盘；喊价；索价；卖方报价 : |c,.uO  
assessable income 应评税入息 :l>T~&/98  
assessable loss 应评税亏损 cF[[_  
assessable profit 应评税利润 B|O/h!H.  
assessable value 应评税值 b+M[DwPw  
assessed profit 估定利润 qpl"j-  
assessed value 经评估价值 ~j\/3;^s   
assessment 评税；评定；估价；评税单 ;61m  
assessment number 评税编号；估价编号 ?mt$c6-
 
assessment of additional tax 补加税评税 I$`Vw >  
assessment of performance 业绩评估；实绩评价 o+
O\VNW  
Assessor 评税主任 FK#>E[[  
asset price bubbles 资产价格泡沫 lm&C!{K  
asset-backed securities 具资产保证的证券 G<-)Kx  
assets accretion 资产增值 K(plzQ3  
assets and liabilities 资产与负债 7OOB6[.fu  
assets betterment statement 资产递增表；资产改进表 *0R=(Gy  
assets lending 实物放款；有抵押贷款 ZH%[wQ~4  
assets of the company passing on the death 死者去世时转移的公司资产 =fHt|}.K  
assets pledged as security for liabilities 用作负债抵押的资产 cuR|cUK  
assets portfolio 资产投资组合 b}$m!c:<8  
assets price 资产价格 Te>7I  
assets quality 资产质素 yg2~qa:dZ  
assets realization 资产变现 C({L4O#?o  
assets refinancing arrangement 资产再集资安排 kkrQ;i)
Z  
assets securitization 资产证券化 _}!Q4K  
assets situated outside Hong Kong 在香港以外地方的资产 j<+iL]b  
assets stripping 削减资产；拆卖资产 .@APxeU  
assets value 资产值 "MXd!  
assignee 承让人 ;8g#"p*&  
assignment 转让；转让书；转让契 Vb 4Qt#o  
assignment of interest 权益转让 ]'_z(s}  
assignment of letters patent and trade mark 专利证书及商标转让 L#u6_`XJ+  
assignment of property 物业转让；物业转让书 RkLH}`#  
assignment right 转让权 Q$,8yTM  
assignor 转让人 >CPkL_@VZ=  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 IHo6&  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 %1HW ) 7  
associate member 附属会员 xm YA/wt8  
associated body corporate 相联法人团体 cp?`\P  
associated company 相联公司；联属公司 f8?K_K;\   
associated corporation 相联法团 <$D)uY K  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] FZA8@J|Q4  
公认会计师公会〔英国〕 o D* '  
Association of Futures Exchange Brokers 香港期货经纪协会 =-`+4zB\  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 2%W(^Lj  
association of underwriters 承保人组织 }C#YR(]  
assumption of control 接管 ~:)$~g7>b  
assurance 担保；保险；转易；转易书 MO#%w  
assurance of interest 权益的转易 o-O/MS
 
at 19XX price 按一九ＸＸ年价格计算 XtfL{Fy|T  
at a discount 按赔价计算；按贴水价格计算；打折扣 u'K<-U8H  
at a premium 按溢价计算；按升水价格计算 >/bl r}5 H  
at call 通知付款；按通知 lGLZIp  
at constant market price 按固定市价计算 RFK N,oB  
at constant price 按固定价格计算 \\)-[4uC  
at cost 按成本计算 /2HwK/RZ  
at current market price 按当时市价计算；按现时市价计算 %k$C
   
at current price 按当时价格计算；按现时价格计算 dIO\ lL   
at factor cost 按要素成本计算；按生产要素成本计算 }UGPEf\  
at money-of-the-day price 按付款当日价格计算 J*U(f{Q(  
at or better 按指定或较佳价位〔买卖指令〕  74Q?%X  
at par 按面值计算；平价 g>im2AD+e  
at sight 见票即付 ^1cqx]>E  
at the close 按收市盘 Y5MHd>m  
at the opening 按开市盘 Wt3\&.n  
attestation 见证；见证条款 W: ?-d{  
at-the-money option 平价期权 WejY b;KS  
attorney 受权人；受托代表人 W&!Yprr  
attornment 新拥有人承认书 ~4`wfOvO  
attributable profit 可归属利润 2%8N<GW.F  
attributable share value 可归属股份价值 z|b4w7I  
Auckland Stock Exchange 奥克兰证券交易所 u8<=FV3  
auction 拍卖 x:2[E-  
auctioneer 拍卖商 iqoPD4A  
audit 审计；核数 Nl@Hx  
Audit Commission 审计署 t'Q48QAb?  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] e2*^;&|%  
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〕 C6P6hJm  
audit review 帐目审查 [U jbo
x  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 |\_O8=B%  
audited account 审计帐目；经审计的帐目 7>ODaj   
audited annual account 经审计的周年帐目 If&p$pAH?  
audited balance sheet 经审计的资产负债表 nlY ^  
auditor 核数师；核数主任；审计师 THua?,oyW  
auditor's certificate 核数师证明书；审计师证明书 7k$8i9#  
auditor's report 核数师报告；审计师报告 }dXL= ul  
Aussie bond 澳元债券 z{n=G  
austerity budget 紧缩预算 r\NnWS J  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 J5o"JRJ"  
Australia All Ordinaries Index 澳洲所有普通股票指数 So8P8TCK  
Australian Dollar [AUD] 澳元 UJm`GO  
Australian Options Market 澳大利亚期权市场 ]DUH_<3"E  
Australian Securities Commission 澳洲证券事务监察委员会 []2GN{m  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 z H \*v'  
Australian Stock Exchange 澳大利亚证券交易所 e.jgV=dT-  
Austrian Schilling [ATS] 奥地利先令 Z?x]HB`r  
authentication 认证；鉴证 %d7iQZb>  
authority to purchase 委托购买证；委购书 q
(r2\  
authorization 认可；核准；授权；授权书 isd[l-wAmf  
authorization by direction 指示授权 LTY.i3  
authorization by instruction 指令授权 FCe503qND$  
authorization by warrant 令状授权 x9ws@=[:  
authorization of unit trust 单位信托的认可 0?:ZERv  
authorized agent 指定代理人 ]t=>#  
authorized capital 法定资本 u3ZG;ykM  
authorized clerk 出市员 {Y@[hoHtF  
authorized dealer 认可交易商 ;,A\bmC  
authorized financial institution 认可财务机构 B#DV<%GPl  
authorized fund 认可基金 7uDUZdJy  
authorized fund house 获授权的基金公司；认可基金公司 vn_avYwiy  
authorized institution 认可机构 9qW,I|G  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 X%-4x  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 zm}
1~A  
authorized insurer 获授权保险人；获认可承保人 evs2dz<e
A  
authorized investment 特准投资项目 v8X&H
 
authorized person 获授权人 p&\uF#I;  
authorized representative 获授权代表 B 3h<K}  
authorized share capital 法定股本 }F.1j!71L  
automated quotation system 自动报价系统 vP?yl "U  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] M`<D Z<:<  
自动交易系统〔香港期货交易所有限公司〕 -?(RoWv@X&  
automatic adjustment mechanism 自动调整机制 wLO/2V}/  
automatic adjustment system 自动调整系统 Qm-P& g-  
Automatic Clearing House 自动票据交换所 gky_]7Av  
automatic exchange rates accumulation system 自动化汇率累集系统 'IP!)DS  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 5a`}DTB[Co  
automatic teller machine [ATM] 自动柜员机 D[r  
autopay 自动转帐 J91`wA&r  
available assets 可用资产 :d#NnR0^L  
available fiscal reserve 现存财政储备 Kaa*;T![  
available profit 可用利润 =,'Z6?%p  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 8vRiVJ8QS:  
average 平均；平均数；海损 lrE0)B5F  
average basic salary 平均基本薪金 M,@SUu v"  
average consumer expenditure 平均消费开支；一般消费开支 O92Yd$S  
average cost 平均成本 !+6l.`2WI  
average cost of land production 增辟土地平均成本 9N29dp>g{{  
average daily turnover 平均每日成交额 ;E&XFTdO  
average daily wage rate 平均每日工资率 3q>"#+R.t  
average expenditure pattern 平均开支模式 ,*4"d._Y  
average growth rate 平均增长率 [Ok8l='  
average net fixed assets 固定资产平均净值 >H1d9y+Z  
average of relatives 相对价格平均数 P2p^
jm   
average price 平均价格 }:mI6zsNj  
average propensity to consume 平均消费倾向；一般消费倾向 %FU[j^  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ?MYD}`Cv  
average rate 平均率 la4,Z  
average revenue 平均收入；平均收益 HA%ye"(y8  
average stock 平均库存；平均存货 YZ>cE
#  
average yearly rent 平均年租 g)9/z  
avoidance of double taxation 避免双重课税 -
0
`hJ_(  
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 T].,?  
D'h2 DP!  
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