一些有用的会计术语(也不知道发的地方对不对)A

A: ~@}Bi@*  
A share Ａ股；甲类股份 ^0Mt*e{q  
abatement of tax 减税；减扣免税额 M3.do^ss  
ABN AMRO Bank N.V. 荷兰银行 {.XEL   
above-the-line expenditure 线上项目支出；经常预算支出 YPxM<Gfa8  
above-the-line receipt 线上项目收入；经常预算收入 Yw-G'  
ABSA Asia Limited 南非联合亚洲有限公司 _*f`iu:`  
absolute change 绝对数值变更 (!:,+*YY  
absolute expenditure 实际开支 _bNzX
F  
absolute guideline figure 绝对准则数字 7Op>i,HZk\  
absolute interest 绝对权益 >7 ="8  
absolute order of discharge 绝对破产解除令 i{`:(F5*  
absolute profit margin 绝对利润幅度 v/_  
absolute value 实值；绝对值 c Vc-  
absolutely vested interest 绝对既得权益 6Yln,rC  
absorbed cost 已吸收成本；已分摊成本 ?`?)QE8  
absorption 吸收；分摊；合并  094o'k  
absorption rate 吸收率；摊配率；分摊率 *WuID2cOI  
ACB Finance Limited 亚洲商业财务有限公司 %KLpig  
acceptable form of reciprocity 合理的互惠条件 2WdyxjQ  
acceptable rate 适当利率；适当汇率 FYpzQ6s~  
acceptance agreement 承兑协议 Abc)i7!.,.  
acceptance for honour 参加承兑 V-BiF>+  
acceptor 承兑人；接受人；受票人 m^zUmrj[  
acceptor for honour 参加承兑人 fb~ytl<  
accident insurance 意外保险 HAa;hb  
Accident Insurance Association of Hong Kong 香港意外保险公会 yU*8|FQbP  
accident insurance scheme 意外保险计划 YuO.yh_  
accident year basis 意外年度基准 tS6qWtE  
accommodation 通融；贷款 vw9@v`k  
accommodation bill 通融票据；空头票据 Qnsi`1mASr  
accommodation party 汇票代发人 iUN Ib
 
account balance 帐户余额；帐户结余 qv!2MUw\j  
account book 帐簿 K|[*t~59  
account collected in advance 预收款项 2GDD!w#!j  
account current book 往来帐簿 .:F%_dS D  
account of after-acquired property 事后取得的财产报告 %xI p5h]  
account of defaulter 拖欠帐目 /V'A%2Cl=T  
account payable 应付帐款 9w7n1k.  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 r97pOs#5:  
account receivable 应收帐款 2fL;-\!y(  
account receivable report 应收帐款报表 H*PSR  
account statement 结单；帐单；会计财务报表 Y^wW2-,m  
account title 帐户名称；会计科目 fumm<:<CLO  
accountant's report 会计师报告 50S&m+4d+  
Accountant's Report Rules 会计师报告规则 _z|65H  
accounting and auditing procedure 会计与审计程序；会计与核数程序 C&
(N I  
Accounting Arrangements 《会计安排》 Tw-;7Ae  
accounting basis 会计基础 9dx/hFA  
accounting by Official Receiver 破产管理署署长呈交的帐目 !2f[}.6+  
Accounting Circular 《会计通告》 8.O8No:'&  
accounting class 会计类别 K &N  
accounting date 记帐日期；会计结算日期 {'NvG  
accounting for money 款项核算 cQ R]le%(  
Accounting Officer 会计主任 k5'Vy8q  
accounting period 会计报告期；会计期 p$]3'jw  
accounting policy 会计政策；会计方针 o6.^*%kM'  
accounting practice 会计惯例 W*2BT z  
accounting principle 会计准则 3[Qxd{8r  
accounting record 会计记录 rX2.i7i,  
accounting report 会计报告 (@fHl=! Za  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 m
;GCc8  
Accounting Society of China 中国会计学会 )"7iJb<E  
accounting statement 会计报表 AP 2_MV4W  
accounting system 会计制度；会计系统 Pd_U7&w,5  
accounting transaction 会计事项；帐务交易 8}O lL,fP  
accounting treatment 会计处理 at,XB.}Z]  
accounting year 会计年度 4O^xY 6m  
accretion 增值；添加 SE1=
>S%p  
accrual 应计项目；应累算数目 '-Vt|O_Q  
accrual basis 应计制；权责发生制 ek*rp`y]  
accrual basis accounting 应计制会计；权责发生制会计 
%]}  
accrue 应累算；应计 |ATvS2  
accrued benefit 应累算利益 +%h8r5o1  
accrued charges 应计费用 c(xrP/yOwi  
accrued cumulative preference share dividend 应累算的累积优先股股息 Ng2twfSl$  
accrued expenses 应累算费用 \@c,3  
accrued interest payable 应付利息；应计未付利息 52Z2]T c,  
accrued interest receivable 应收利息；应计未收利息 Yg||{  
accrued right 累算权益 &]|?o_p3W  
accruing profit 应累算的利润  iu=7O  
accumulated fiscal reserve 累积财政储备 mn"G_I  
accumulated profit 累积利润；滚存溢利 8e1UmM
[  
accumulated reserve 累积储备 3YOq2pW72G  
accumulation of surplus income 累积收益盈余 d:C'H8  
acquired assets 既得资产 #A JDWelD  
acquisition 收购；购置；取得 3u+T~g0^  
acquisition cost 购置成本 U:0mp"  
acquisition expenses 购置费用 KQ% GIz x  
acquisition of 100% interest 收购全部股权 {k TEHe  
acquisition of control 取得控制权 p>v$FiV2N  
acquisition of fixed assets 购置固定资产 {EB;h\C  
acquisition of shell “买壳” s+$ Q}|?u  
acquisition price 收购价 dy%;W%   
act of God 天灾 B9jC?I |`  
acting partner 执事合伙人 vc;$-v$&  
active market 买卖活跃的市场；交投畅旺的市场；旺市 KQ!8k
s]  
active partner 积极参与的合伙人 )Q&(f/LT  
active trading 交投活跃 BYL)nCc  
actual circulation 实际流通 spH7 /5}  
actual cost 实际成本 1Y\DJ@lh  
actual expenditure 实际开支；实际支出 ) j#`r/  
actual income 实际入息；实际收入；实际收益 4DI8s4fi  
actual market 现货市场 2*;~S44  
actual price 现货价；实际价格 H)kwQRfu  
actual profit 实际利润 #wwH m3  
actual quotation 实盘；实际价位；实际报价 |6sp/38#p  
actual year basis 按实际年度计算 _)3|f<E_t)  
actuals 实货 823Y\x~>  
actuarial investigation 精算调查 *K8$eDNZ  
actuarial principle 精算原则 U)]oO  
actuarial report 精算师报告 '}53f2%gKa  
Actuarial Society of Hong Kong 香港精算学会 J?"B%B5c  
actuarial valuation 精算师估值 {4<C_52t  
actuary 精算师 N2^=E1|_  
ad referendum agreement 暂定协议；有待覆核的协定 c<B/V0]  
ad valorem duty 从价税；按值征税 MzdV2.  
ad valorem duty system 从价税制 & p  
ad valorem fee 从价费 NRs13M<ftf  
ad valorem tariff 从价关税 dd%6t  
additional allowance 额外免税额 /=nJRC3.  
additional amount for unexpired risk 未过期风险的额外款额 e5ZX
 
additional assessable profit 补加应评税利润 24 'J  
additional assessment 补加评税 EIP/V  
additional commitment 额外承担 cKca;SNql1  
additional commitment vote 额外承担拨款 3)<yod=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 A4x]Qh3OO  
additional dependent parent allowance 供养父母额外免税额 *SJ_z(CZm  
additional provision 额外拨款 {#vgtgBB  
additional stamp duty 附加印花税 y&$A+peJ
1  
additional tax 补加税罚款；补加税款 gV's=c
Q  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 s%7t"-=&  
adjudged bankrupt 被裁定破产  ~d.Y&b  
adjudicated bankrupt 裁定破产人 ,wb:dj-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 C2kPMB=Xo  
adjudication of bankruptcy 裁定破产；宣告破产 X]TG<r  
adjudication of insolvency 裁定无力偿还债务 )hsgC'H{~]  
adjusted actual 经调整的实数；调整后的实数 Ko<:Z)PS  
adjusted current assets 经调整的流动资产；调整后的流动资产 TQF| a\M'  
adjusted figure 经调整的数字；调整后的数额 EeE7#$l  
adjusted liabilities 经调整的负债；调整后的负债 D0-3eV-  
adjusted loss 经调整的亏损；调整后的亏损 &-)N'  
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 0*3R=7_},o  
adjusted profit 经调整的利润；调整后的利润 gh]cXuph  
adjusted surplus 经调整的盈余额；调整后的盈余额 ]m3HF
&  
adjusted value 经调整的价值；调整后的价值 n:?a$Ldgm  
adjustment 调整；修订；理算〔保险〕 r(TIw%L$  
adjustment centre 调剂中心 A:%`wX}  
adjustment lag 调整过程的时间差距；调整时差 -l*|M(
N\  
adjustment mechanism 调整机制 &jJL"gq"  
adjustment of loss 亏损调整 6Pl<'3&  
adjustment process 调整过程；调整程序 F0TB<1  
adjustment range 调整幅度 Gx/Oi)&/  
administered exchange rate 受管制汇率 ASA,{w]  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ~,Zc%s~|  
administration expenses 行政费用 +Mb.:_7'  
administration fee 手续费；行政费 E<Y$>uKA  
administration in bankruptcy 破产管理 GR_-9}jQP  
administration order 遗产管理令 `4J$Et%S  
administrator 管理人；遗产管理人 K\Wkoi5  
administrator of the estate 遗产管理人 iOghb*aW  
admission of debt 债项承认书 Rr]Hy^w  
admission of proof 接纳债权证明 tXs\R(?T  
advance 放贷款项；垫付款项；预支款项；预付款项 Se}c[|8  
advance account 暂支帐目；预付款帐户 zY{A'<\O  
advance compensation 预付补偿金 194)QeoFw  
advance from shareholder 股东垫款 ydA8wL  
advance pending reimbursement 预支以待日后付还 )mT<MkP  
advanced economy 先进经济体系 S9y}  
advancement 预付；预付财产 v@L;x [Q  
advances warrant 垫款令 U?Zq6_M&  
advancing 贷出 }o(-=lF  
adverse balance 逆差 N:/D+L
 
adverse exchange 逆汇 kVMg 1I@  
advertisement addressed to shareholders 在报章刊登的致股东通告 &U#|uc!+  
advice for collection 托收通知书 QZ  
advice of drawing 提款通知书；汇票通知书 YK'<NE3 4  
advice of payment 付款通知 +7.',@8_V  
Advisory Committee [Securities and Futures Commission] |0b`fOS  
谘询委员会〔证券及期货事务监察委员会〕 T.BW H2gRP  
Advisory Committee on Diversification 经济多元化谘询委员会 A?P_DA  
affidavit 誓章；遗产申报誓章 6%_nZvRv  
affidavit of no receipt 述明无收款的誓章 IOmfF[  
affiliate 联号；联营公司；附属公司 .t
!x<B  
affiliated company 附属公司；联号；联营公司 +I|vzz`ZVr  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 KkbDW3-  
affordability 负担能力 b]#AI qt  
African Development Bank [AfDB] 非洲开发银行 hL{KRRf>  
after-acquired property 事后取得的财产 tS=(}2Q  
after-hours dealing 市后交易 7`'Tbp  
after-tax profit 税后盈利；税后利润；税后溢利 "<1{9  
agency agreement 代理协议 Bj;'qB
>3  
agency expenses 代理机构的开支 {4Cmu;u  
agency fee 代理费 '-~~-}= sJ  
Agency Law 《代理法》 1>h]{%I  
agent 代理人；承销人 ;4|15S  
agent of company 公司代理人 <\^8fn  
agent's fee 代理人费；经纪费
f2`2,?  
aggregate 总计；总数；总体数字 VY4yS*y  
aggregate amount 总款额；总额 _]H&,</  
aggregate assets and liabilities 总体资产与负债 c-5)QF) z  
aggregate at constant price 按固定价格计算的总体数字 JK5gQ3C[  
aggregate demand 总需求 n
Dxz~8  
aggregate gross position 总持仓量 hHnYtq  
aggregate limit 总限额 iqWQ!r^  
aggregate of salaries tax 合计薪俸税 T(Eugl"  
aggregate performance 总体表现；总体业绩 HIZe0%WPw  
aggregate supply 总体供应 hz@bW2S.  
aggregate surplus 总盈余 E ~<JC"]  
aggregate total 整体总额 rjYJs*#  
aggregate value 总值；合计价值 0x@ mZ  
aggregated basis 合计基准 OQJ6e:BGt  
aggregated net chargeable income 合计应课税入息实额 q@8*
Xa>  
aggregation 合并计算；合计；总和 W/h[A3 `3N  
aggregation of incomes of husband and wife 夫妇入息合并计算 }K|oicpUg  
aggregation of property 财产的总和 H**Xu;/5@  
agio 差价；贴水 NC
(~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》 &V/MmmT  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment (O3nL.  
《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》 u^  ~W+  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment eeB{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》 uKHxe~  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment _w+
Qy.  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 4H
&+dRI"  
agreement for a settlement 授产协议 Rima;9.Y0  
agreement for assignment 转让协议 +23xev  
agreement for sale 售卖协议；买卖协议 U>N1Od4vTO  
agreement for sale and purchase 买卖协议 L4nYXW0y  
agreement for the payment of interest 支付利息协议 pW3^X=6  
agreement for the repayment of money 还款协议 6j}9V L77  
agreement of reinsurance 再保险协议 4,DeHJjAlE  
Agricultural Bank of China 中国农业银行 t b}V5VH  
air passenger departure tax 飞机乘客离境税 /k3:']G,s  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 oCz/HQoBk  
airport tax 机场税 &tj!*k'  
alcohol duty 酒精税
%EB/b  
alienation 让与；让渡；转让 Ysv" 6b}  
alimony 生活费；赡养费 ew4U)2J+  
All Ordinaries Index [AOI] 所有普通股指数 N~'c_l  
all risks 全险；综合险 >z@0.pN]7  
All Sales Record for Stock Market 《股票市场成交报告》 S)@j6(HC4  
Allied Capital Resources Limited 新联财务有限公司 G4"F+%.  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5r^
(P  
allocation letter 拨款信件 Cw&KVw*  
allocation of fund 分配款项；预留款项 H qx-;F~0  
allocation of profit 利润分配；溢利分配 xJ.M;SF4  
allocation warrant 拨款令 utV_W&  
allotment 分配；配股 IH+|}z4N?>  
allotment notice 股份配售通知；配股通知 + {'.7#  
allotment of shares 股份分配 x[e<} 8'$(  
allowable 可获宽免；免税的 zdam^o  
allowable business loss 可扣除的营业亏损 Zj'9rXhrM1  
allowable expenses 可扣税的支出 qIT@g"%}t  
allowance 免税额；津贴；备抵；准备金 'm$L Ij?@  
allowance for debts 债项的免税额 )9]PMA?u  
allowance for depreciation by wear and tear 耗损折旧免税额
1$h,m63)  
allowance for funeral expenses 殡殓费的免税额 3!_XEN[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 h/Y'<:  
allowance for repairs and outgoings 修葺及支出方面的免税额 AA>P`C$&M  
allowance to debtor 给债务人的津贴 TB31- ()  
alteration of capital 资本更改 La[V$+Y  
alternate trustee 候补受托人 3ckclO\|>  
amalgamation 合并 `Urhy#LC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 FGzwhgy  
ambit of charges 征税范围；收费范围 0w7DsPdS  
amended valuation 经修订的估值 ;!Fn1|)  
American Commodities Exchange 美国商品交易所 q!@4~plz  
American Express Bank Limited 美国运通银行 k+*u/neh  
American Stock Exchange 美国证券交易所 "" EQE>d  
amortization 摊销
%8v\FS  
amount due from banks 存放银行同业的款项 1< ?4\?j  
amount due from banks abroad 存放海外银行同业的款项 S3J^,*'  
amount due from holding companies 控股公司欠款 n+M<\  
amount due from local banks 存放本港银行同业的款项 ]6j{@z?{  
amount due to banks 银行同业的存款 C;yZ  
amount due to banks abroad 海外银行同业的存款 #GFr`o0$^  
amount due to holding companies 控股公司存款 @
2i9n  
amount due to local banks 本港银行同业的存款 <:CkgR$/{  
amount due to outport banks 外埠银行同业的存款 ))Za&S*<  
amount for note issue 发行纸币的款额 'V>-QD%1  
amount of bond 担保契据的款额 M"L=L5OH-  
amount of consideration 代价款额 RxQ*  
amount of contribution 供款数额 E"IZ6)Q  
amount of indebtedness 负债款额 Dw"\/p:-3  
amount of principal of the loan 贷款本金额 7zj{wp!  
amount of rates chargeable 应征差饷数额 nO-#Q=H,  
amount of share capital 股本额 'Pbr v  
amount of sums assured 承保款额  rPm x  
amount of variation 变动幅度 uXiN~j &Be  
amount of vote 拨款数额 ?e?!3Bx;EM  
amount payable 应付款额 uQzXfOq  
amount receivable 应收款额 o2ECG`^b  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [V`r^  
analysis 分析 8{ I|$*nB  
ancillary risk 附属风险 #\ErY3k6&  
annual account 周年帐目；周年帐目报表；年度决算；年结 @2#lI  
annual accounting date 年结日期 y
f,z$CR  
annual allowance 每年免税额；年积金；年度津贴；年津 ^B^9KEjTz  
annual balance 年度余额 x?<FJ"8"k  
annual disposable income 每年可动用收入 mR)wX 6  
annual estimates 周年预算 vP,n(reM  
annual fee 年费 N$tGQ@  
annual general meeting 周年大会 *n!J=yS  
annual growth rate 年增率；每年增长率 NxILRKwO  
annual long-term supplement 长期个案每年补助金 0"SU_jQzv  
annual pensionable emolument 可供计算退休金的年薪 Iga024KR  
annual report 年报 9- #R)4_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 fN2lLn9/u  
annual return 周年报表；周年申报表；每年报税表格 $:^td/p J  
Annual Return Rules 《周年报表规则》 bI`g|v  
annual review of consumer prices 每年消费物价回顾 19] E 5'AI  
annual roll-forward basis 逐年延展方式 (;,sc$H]  
annual salary 年薪 Y4YJJYvD  
annual statement 年度报表；年度决算表 d_P` qA  
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 9tnD=A<PS  
annuitant 年金受益人 1 -b_~DF  
annuity 年金 2&5K.Ui%  
annuity contract 年金合约 !@"OB~  
annuity on human life 人寿年金 R@2X3s:  
antecedent debt 先前的债项 1 TXioDs=_  
ante-dated cheque 倒填日期支票 !`r$"}g  
anticipated expenditure 预期开支 v` r:=K  
anticipated net profit 预期纯利 47B&s   
anticipated revenue 预期收入 4&iCht =  
anti-inflation measure 反通货膨胀措施 yDh6KUK  
anti-inflationary stance 反通货膨胀立场 -n;}n:wL  
apparent deficit 表面赤字 E(|>Ddv B&  
apparent financial solvency 表面偿债能力 2t,zLwBdnJ  
apparent partner 表面合伙人 Xnh8e  
application for personal assessment 个人入息课税申请书 K<J9~  
application of fund 资金应用 D&zle~" J  
application to release as liquidator and to destruct the books of accounts and documents {xB3S_,8  
申请免除清盘人职务及毁灭帐簿与文件 :
E?V.  
appointed actuary 委任精算师 S,=|AD  
appointed auditor 委任核数师；委任审计师 fc@A0Hf  
appointed trustee 委任的受托人 y
+q5UC|  
appointer 委任人 A2Tw<&Tw(  
apportioned pro rata 按比例分摊 [00m/fT6  
apportionment 分配；分摊 [/ZO q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 XfmwVjy  
apportionment formula 分摊方程式 dqAw5[qMJ  
apportionment of estate duty 遗产税的分摊 Ap !lQ>p  
appraisal 估价；评估  2Rz  
appreciable growth 可观增长 NEF# }s2=  
appreciable impact 显着影响 . ]M"# \  
appreciable increase 可观增长 92-I~ !d  
appreciation 增值；升值 {XHh8_^&  
appreciation against other currencies 相对其他货币升值 A)KZa
"EX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |K~Nw&rZ]  
appreciation tax 增值税 ]%(2hY~i  
appropriation 拨款；拨用；拨付 y> (w\K9W  
appropriation account 拨款帐目 xLn%hxm?,  
Appropriation Bill 拨款法案 H[|~/0?K  
appropriation-in-aid system 补助拨款办法 ?1".;foZ  
approved assets 核准资产 Dhv3jg;lq  
approved basket stock 认可一篮子证券 /7LR;>Bj  
approved budget 核准预算 -^wl>}#*T3  
approved charitable donation 认可慈善捐款 CQ2jP G*py  
approved charitable institution 认可慈善机构 w=@Dv  
approved currency 核准货币；认可货币 YoE3<[KD(  
approved estimates 核准预算 JN6B~ZNf  
approved estimates of expenditure 核准开支预算 'm9` 12H  
approved overseas insurer 核准海外保险人 u
VU)d1N  
approved overseas trust company 核准海外信托公司 rQ9'bCSr%  
approved pooled investment fund 核准汇集投资基金 P>6{&(  
approved provident fund scheme 认可公积金计划 k_R"CKd  
approved provision 核准拨款 `,0}ZzaV&  
approved redeemable share 核准可赎回股份 tI{_y  
approved regional stock 认可地区性证券 y!%CffF2  
approved retirement scheme 认可退休金计划 ?hM64jI|  
approved subordinated loan 核准附属贷款 /Q )\+  
arbitrage 套戥；套汇；套利 3ANQaUC  
arbitrageur 套戥者；套汇者 A(N4N  
arbitrary amount 临时款项 \
di=  
arrangement 措施；安排；协定 XZwK6F)L  
arrears 欠款 c"xK`%e  
arrears of pay 欠付薪酬 \(T/O~b2  
arrears of revenue 逾期未收税款；逾期未收的帐项 ,=N.FS  
articles of association 组织章程；组织细则；组织章程细则 k+4#!.HX^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8i,K~Bu=  
ascertainment of profit 确定利润 kNL\m[W8$  
"Asia Clear" “亚洲结算系统” 0?M:6zf_iv  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 [8*)8jP3  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ]cruF#`%  
Asian Development Fund [ADF] 亚洲发展基金 %%wNZ{  
Asian dollar bond 亚洲美元债券 M@ZI\  
Asian dollar market 亚洲美元市场 9g?(BI^z  
Asian dollar rate 亚洲美元利率 s9d_GhT%-  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 L_s:l9!r  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 uwBiW  
asked price 沽盘；喊价；索价；卖方报价 IIqUZJ  
assessable income 应评税入息 &"q=5e2  
assessable loss 应评税亏损 Q5_o/wk  
assessable profit 应评税利润 lNBL4yM  
assessable value 应评税值 M#[{>6>iE  
assessed profit 估定利润 6`-jPR  
assessed value 经评估价值 ,?XCyHSgWW  
assessment 评税；评定；估价；评税单 bYPKh  
assessment number 评税编号；估价编号 'Z|mQZN  
assessment of additional tax 补加税评税 ctJE+1#PH  
assessment of performance 业绩评估；实绩评价 8sCv]|cn  
Assessor 评税主任 sT' 5%4  
asset price bubbles 资产价格泡沫 o8vug$=Z  
asset-backed securities 具资产保证的证券 cs'{5!i]  
assets accretion 资产增值 wa3}SB  
assets and liabilities 资产与负债
uM'Jp?  
assets betterment statement 资产递增表；资产改进表  rXU\  
assets lending 实物放款；有抵押贷款 DFTyMB1H  
assets of the company passing on the death 死者去世时转移的公司资产 \^%}M!tan  
assets pledged as security for liabilities 用作负债抵押的资产 <d_!mKw  
assets portfolio 资产投资组合 @OHm#`~  
assets price 资产价格 $tS}LN_!  
assets quality 资产质素 }iuw5dik+  
assets realization 资产变现 !?gKqx'T$  
assets refinancing arrangement 资产再集资安排 k
#rBB  
assets securitization 资产证券化 `~`k_7t.  
assets situated outside Hong Kong 在香港以外地方的资产 IaXeRq?<  
assets stripping 削减资产；拆卖资产 V$?SR44>nH  
assets value 资产值 8&aq/4:q0  
assignee 承让人 BVO<e \>3  
assignment 转让；转让书；转让契 K96<M);:g  
assignment of interest 权益转让 !0cD$^7  
assignment of letters patent and trade mark 专利证书及商标转让 "-J-k=  
assignment of property 物业转让；物业转让书 ?I@
W:#>o  
assignment right 转让权 XSlGE9]AG  
assignor 转让人 pV"R|{#V  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 N8FF3}> g  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 @|%2f@h  
associate member 附属会员 #lW`{i  
associated body corporate 相联法人团体 I 2|Bg,e  
associated company 相联公司；联属公司 &JI8]JmU)  
associated corporation 相联法团 r$~HfskeI  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 6i~WcAs  
公认会计师公会〔英国〕 [zM-^  
Association of Futures Exchange Brokers 香港期货经纪协会 Ez=Olbk  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 k)Qtfj}uij  
association of underwriters 承保人组织 9*?oYm;dX  
assumption of control 接管 d<N:[Y\4l  
assurance 担保；保险；转易；转易书 \K!VNB>h  
assurance of interest 权益的转易 xK\
d4"  
at 19XX price 按一九ＸＸ年价格计算 \;"=QmRD%:  
at a discount 按赔价计算；按贴水价格计算；打折扣 f`=-US  
at a premium 按溢价计算；按升水价格计算 \} :PLCKT  
at call 通知付款；按通知 *=7U4W  
at constant market price 按固定市价计算 {,~3.5u   
at constant price 按固定价格计算 J6aef^>  
at cost 按成本计算 w)Qp?k d  
at current market price 按当时市价计算；按现时市价计算 2('HvH]k  
at current price 按当时价格计算；按现时价格计算 Hg$lXtn]  
at factor cost 按要素成本计算；按生产要素成本计算 qeZ? 7#Gf  
at money-of-the-day price 按付款当日价格计算 46&/gehr  
at or better 按指定或较佳价位〔买卖指令〕 NPe%F+X  
at par 按面值计算；平价 <HV
t V9R  
at sight 见票即付 EJNU761  
at the close 按收市盘 >s?S+W[L  
at the opening 按开市盘  YVanW  
attestation 见证；见证条款 'ub@]ru|  
at-the-money option 平价期权 .xWC{}7[  
attorney 受权人；受托代表人 OH(waKq2I  
attornment 新拥有人承认书 +&2%+[nBZ  
attributable profit 可归属利润 =$Nq  
attributable share value 可归属股份价值 e;}7G  
Auckland Stock Exchange 奥克兰证券交易所 DZPPJ2}  
auction 拍卖 r? E)obE  
auctioneer 拍卖商 p2$P:!Y)  
audit 审计；核数 ~1vDV>dpE  
Audit Commission 审计署 [^98fAlz6  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] xx%j.zDI]  
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〕 c|@bwat4  
audit review 帐目审查 lv+TD!b   
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 hNmJ!Uo  
audited account 审计帐目；经审计的帐目 *6DB0X_-}  
audited annual account 经审计的周年帐目 HqT#$}rv  
audited balance sheet 经审计的资产负债表 "mvt>X  
auditor 核数师；核数主任；审计师 .+A+|yR  
auditor's certificate 核数师证明书；审计师证明书 1F
&Trqq  
auditor's report 核数师报告；审计师报告 [}0haTYc4  
Aussie bond 澳元债券 Vt&2z)Zz  
austerity budget 紧缩预算 \Et3|Iv  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 (S\[Y9  
Australia All Ordinaries Index 澳洲所有普通股票指数 U0N 60  
Australian Dollar [AUD] 澳元 SmSH2m-  
Australian Options Market 澳大利亚期权市场 e [mm  
Australian Securities Commission 澳洲证券事务监察委员会 'Xq|Kf (  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 X=fYWj[H,  
Australian Stock Exchange 澳大利亚证券交易所 +Kbjzh3<wG  
Austrian Schilling [ATS] 奥地利先令 iVq'r4S  
authentication 认证；鉴证 F%D.zvKN  
authority to purchase 委托购买证；委购书 XXn67sF/  
authorization 认可；核准；授权；授权书 sZ/v^xk  
authorization by direction 指示授权 0*D$R`$  
authorization by instruction 指令授权 WuUk9_g  
authorization by warrant 令状授权 zL`iK"N`  
authorization of unit trust 单位信托的认可 MC.)2B7  
authorized agent 指定代理人 ofw3S|F6  
authorized capital 法定资本 V7fq4O^:  
authorized clerk 出市员 U7}yi$WT  
authorized dealer 认可交易商 ieCEo|b  
authorized financial institution 认可财务机构 qL3;}R  
authorized fund 认可基金 0Y{yKL  
authorized fund house 获授权的基金公司；认可基金公司 qwgPk9l  
authorized institution 认可机构 CxOob1@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 dufu|BL|}  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Ata:^q
I  
authorized insurer 获授权保险人；获认可承保人 :hk5 .[  
authorized investment 特准投资项目 Y;^l%ePuW  
authorized person 获授权人 d K3*;  
authorized representative 获授权代表 %^GfS@t  
authorized share capital 法定股本 EGU 0)<  
automated quotation system 自动报价系统 SdxDa  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] hxd`OG<gF  
自动交易系统〔香港期货交易所有限公司〕 kr
:^tbJ  
automatic adjustment mechanism 自动调整机制 a:IC)]j$_  
automatic adjustment system 自动调整系统 EF}\brD1  
Automatic Clearing House 自动票据交换所 r8rgY42  
automatic exchange rates accumulation system 自动化汇率累集系统 J({Xg?  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 vJc-6EO
 
automatic teller machine [ATM] 自动柜员机 -23w2Qt  
autopay 自动转帐 >T3-  
available assets 可用资产 {~"/Y@&]R  
available fiscal reserve 现存财政储备 mtp+rr  
available profit 可用利润 ]e>w}L(gV  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 hwBfdZ  
average 平均；平均数；海损 9YQb&  
average basic salary 平均基本薪金 e+BQww  
average consumer expenditure 平均消费开支；一般消费开支 }DfshZ0QM  
average cost 平均成本 e95Lo+:f  
average cost of land production 增辟土地平均成本 <?}-$  
average daily turnover 平均每日成交额 V0.vQ/  
average daily wage rate 平均每日工资率 /saIs%(fU  
average expenditure pattern 平均开支模式 ?5|>@>  
average growth rate 平均增长率 J1RJ*mo7,  
average net fixed assets 固定资产平均净值 J76kkW`5  
average of relatives 相对价格平均数 QIvVcfM^  
average price 平均价格 {e9@-  
average propensity to consume 平均消费倾向；一般消费倾向 JZ*/,|1}EC  
average propensity to save 平均储蓄倾向；一般储蓄倾向 BmMGx8P  
average rate 平均率 6x[}g  
average revenue 平均收入；平均收益 A_ N;   
average stock 平均库存；平均存货 FvXZ<
(A{  
average yearly rent 平均年租 \[_t]'p  
avoidance of double taxation 避免双重课税 a /l)qB#  
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 ukfQe }I  
E+R1 !.  
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