一些有用的会计术语(也不知道发的地方对不对)A

A: 3bNIZ#`|MB  
A share Ａ股；甲类股份 NxLXm,  
abatement of tax 减税；减扣免税额  PTS]7  
ABN AMRO Bank N.V. 荷兰银行 8+Bu+|c%f  
above-the-line expenditure 线上项目支出；经常预算支出 OK{xuX8u  
above-the-line receipt 线上项目收入；经常预算收入 ^`D=GF^tX  
ABSA Asia Limited 南非联合亚洲有限公司 vhb)2n  
absolute change 绝对数值变更 x{&
w?ng  
absolute expenditure 实际开支 w2xG_q  
absolute guideline figure 绝对准则数字 u@3y&b  
absolute interest 绝对权益 A?*o0I  
absolute order of discharge 绝对破产解除令 ^xZ e2@  
absolute profit margin 绝对利润幅度 $v b,P(  
absolute value 实值；绝对值 W@2vjz  
absolutely vested interest 绝对既得权益 e9E\% p  
absorbed cost 已吸收成本；已分摊成本 l)-Mq@V  
absorption 吸收；分摊；合并 @K:N,@yq  
absorption rate 吸收率；摊配率；分摊率 1>Q'R  
ACB Finance Limited 亚洲商业财务有限公司 <vUVP\u~$  
acceptable form of reciprocity 合理的互惠条件 lW 81q2n  
acceptable rate 适当利率；适当汇率 P%MfCpyj  
acceptance agreement 承兑协议 3! ~K^Z]  
acceptance for honour 参加承兑 Mzd[fR5a8  
acceptor 承兑人；接受人；受票人 $@i"un;  
acceptor for honour 参加承兑人 `.2hjO  
accident insurance 意外保险 BQ jK8c<  
Accident Insurance Association of Hong Kong 香港意外保险公会 1R.4:Dn_  
accident insurance scheme 意外保险计划 Cbs5dn(Y  
accident year basis 意外年度基准 _|''{kj(  
accommodation 通融；贷款 'r\ V.4  
accommodation bill 通融票据；空头票据 S:61vD  
accommodation party 汇票代发人 |0z;K:5s
 
account balance 帐户余额；帐户结余 "Y=+Ls(3o(  
account book 帐簿 >5 b/or  
account collected in advance 预收款项 5IKL#V`3a  
account current book 往来帐簿 5#E |R  
account of after-acquired property 事后取得的财产报告 wJlX4cT4YV  
account of defaulter 拖欠帐目 pN&c(=If  
account payable 应付帐款 m~'? /!!  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 D.%B$Y;G  
account receivable 应收帐款 Y[SU&LM  
account receivable report 应收帐款报表 |/ }\6L]  
account statement 结单；帐单；会计财务报表 y3<Y?M4  
account title 帐户名称；会计科目 1h7+@#<:a  
accountant's report 会计师报告 ]/cd;u  
Accountant's Report Rules 会计师报告规则 vOgC>_x7  
accounting and auditing procedure 会计与审计程序；会计与核数程序 *x>3xQq&  
Accounting Arrangements 《会计安排》 j(#%tIv  
accounting basis 会计基础 z* <y5  
accounting by Official Receiver 破产管理署署长呈交的帐目 |p00j|k   
Accounting Circular 《会计通告》 X#w%>a
l  
accounting class 会计类别 p#K
W$OQ]8  
accounting date 记帐日期；会计结算日期 _P?\.W@  
accounting for money 款项核算 x#C@8Bxq=  
Accounting Officer 会计主任 J`*iZvW#Bx  
accounting period 会计报告期；会计期 Q# ?wXX47  
accounting policy 会计政策；会计方针 M=]5WZO~A  
accounting practice 会计惯例 X_$a,"'~)  
accounting principle 会计准则 jw ,izxia  
accounting record 会计记录 S.|FL%;  
accounting report 会计报告 drq hQ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  d^|0R  
Accounting Society of China 中国会计学会 \/|)HElKR  
accounting statement 会计报表 *Ul*%!?D  
accounting system 会计制度；会计系统 19q{6X`x  
accounting transaction 会计事项；帐务交易 @InZ<AW>|  
accounting treatment 会计处理 !SsHAE|  
accounting year 会计年度 OU7 %V)X5  
accretion 增值；添加 y}08~L?2  
accrual 应计项目；应累算数目 0D~ C 5}/4  
accrual basis 应计制；权责发生制 tD$lNh^  
accrual basis accounting 应计制会计；权责发生制会计 2-0$FQ@/  
accrue 应累算；应计 +1 eCvt:,  
accrued benefit 应累算利益
+2C?9:bH  
accrued charges 应计费用 
kVS?RHR  
accrued cumulative preference share dividend 应累算的累积优先股股息 Ov82ibp_1  
accrued expenses 应累算费用 #2xSyOrmf  
accrued interest payable 应付利息；应计未付利息 Rb}KZ+o"Z  
accrued interest receivable 应收利息；应计未收利息 <ale$[  
accrued right 累算权益 gBk5wk_j|  
accruing profit 应累算的利润 sn{AwF%  
accumulated fiscal reserve 累积财政储备 Zt E##p  
accumulated profit 累积利润；滚存溢利 vf~`eT  
accumulated reserve 累积储备 u2(eaP8d  
accumulation of surplus income 累积收益盈余 [XlB<P=|>  
acquired assets 既得资产 zX7q:Pt  
acquisition 收购；购置；取得 )$x_!=@1  
acquisition cost 购置成本 $(q
>mg:H  
acquisition expenses 购置费用 ] q~<=  
acquisition of 100% interest 收购全部股权 GQ_Ia\  
acquisition of control 取得控制权 SJgY  
acquisition of fixed assets 购置固定资产 o{-<L  
acquisition of shell “买壳” 8n?kZY$,  
acquisition price 收购价 f*xpE`&  
act of God 天灾 <JI& {1  
acting partner 执事合伙人 1MA@JA:T  
active market 买卖活跃的市场；交投畅旺的市场；旺市 G.U5)4_^  
active partner 积极参与的合伙人 4-v6=gz.  
active trading 交投活跃 5 ZfP  
actual circulation 实际流通 Me:{{-V4  
actual cost 实际成本 ?PPZp6A3L=  
actual expenditure 实际开支；实际支出 v@EQ^C2.&  
actual income 实际入息；实际收入；实际收益 yy(A(}  
actual market 现货市场 bb=uF1  
actual price 现货价；实际价格 F#+.>!  
actual profit 实际利润 Ey&aBYR  
actual quotation 实盘；实际价位；实际报价 HT`1E0G8)  
actual year basis 按实际年度计算 ~y0R'oi  
actuals 实货 uL?vG6% ^1  
actuarial investigation 精算调查 7]22"mc  
actuarial principle 精算原则 d @rs3Q1z  
actuarial report 精算师报告 t"s5\;IJ  
Actuarial Society of Hong Kong 香港精算学会 UU@fkk  
actuarial valuation 精算师估值 8}BBOD  
actuary 精算师 PoD^`()FR{  
ad referendum agreement 暂定协议；有待覆核的协定 XY+y}D %  
ad valorem duty 从价税；按值征税 X,v4d~>]  
ad valorem duty system 从价税制 msk/p>{O  
ad valorem fee 从价费 $->d!  
ad valorem tariff 从价关税 Q1tpC
T  
additional allowance 额外免税额 6/mF2&&g  
additional amount for unexpired risk 未过期风险的额外款额 %(LvE}[RJ  
additional assessable profit 补加应评税利润 Ygkv7>?,  
additional assessment 补加评税 o7xgRSz\  
additional commitment 额外承担 b7h+?!H]R  
additional commitment vote 额外承担拨款 P -Fg^tl  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &:#m&,tQ  
additional dependent parent allowance 供养父母额外免税额 .]76!(fWZ  
additional provision 额外拨款 H}b\`N[nr  
additional stamp duty 附加印花税 -fIc
4u[  
additional tax 补加税罚款；补加税款 w}<^l  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 NW.XA! =E)  
adjudged bankrupt 被裁定破产 CB*/ =Y  
adjudicated bankrupt 裁定破产人 hG Apuy  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 {0's~U+@  
adjudication of bankruptcy 裁定破产；宣告破产 g*-2* \  
adjudication of insolvency 裁定无力偿还债务 N\R=cwk  
adjusted actual 经调整的实数；调整后的实数 Rrqg[F+  
adjusted current assets 经调整的流动资产；调整后的流动资产 kR6A3?[  
adjusted figure 经调整的数字；调整后的数额 u3dsQU  
adjusted liabilities 经调整的负债；调整后的负债 .2X2b<%)  
adjusted loss 经调整的亏损；调整后的亏损 vD=%`G[m  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值  H+cNX\,  
adjusted profit 经调整的利润；调整后的利润 `Q9+k<  
adjusted surplus 经调整的盈余额；调整后的盈余额 g#W_S?  
adjusted value 经调整的价值；调整后的价值 M#0 @X  
adjustment 调整；修订；理算〔保险〕 7U:=~7GH  
adjustment centre 调剂中心 6[==BbZ  
adjustment lag 调整过程的时间差距；调整时差 ,d 7
Z  
adjustment mechanism 调整机制 kX8=cL9G  
adjustment of loss 亏损调整 l_+A5Xy  
adjustment process 调整过程；调整程序 A4_>LO_qL  
adjustment range 调整幅度 :)P<jX-G  
administered exchange rate 受管制汇率 ,$Tk$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Vm!i  
administration expenses 行政费用 eoJ]4-WFq  
administration fee 手续费；行政费 cgyo_ k  
administration in bankruptcy 破产管理 4 iH&:Al  
administration order 遗产管理令 v.`+I-\.z)  
administrator 管理人；遗产管理人 :t2B^})\  
administrator of the estate 遗产管理人 /PC`0/b  
admission of debt 债项承认书 #%cR%Z  
admission of proof 接纳债权证明 jzrt7p*k}  
advance 放贷款项；垫付款项；预支款项；预付款项 'TX M{RGw  
advance account 暂支帐目；预付款帐户 .xpmp6-  
advance compensation 预付补偿金 Fp:3#Bh  
advance from shareholder 股东垫款 :dDxxrs"  
advance pending reimbursement 预支以待日后付还 aIu2>  
advanced economy 先进经济体系 my,x9UPs  
advancement 预付；预付财产 j-* TXog  
advances warrant 垫款令 %CT!$Y'n  
advancing 贷出 P^(.tr3t  
adverse balance 逆差 &|=?acv  
adverse exchange 逆汇 4 =Fg!Eu<  
advertisement addressed to shareholders 在报章刊登的致股东通告 H7jTQW0rp5  
advice for collection 托收通知书 v*L '{3f  
advice of drawing 提款通知书；汇票通知书 NW De-<fQ  
advice of payment 付款通知 eycV@|6u*  
Advisory Committee [Securities and Futures Commission] jYdV?B  
谘询委员会〔证券及期货事务监察委员会〕 ;](h2Z`3s  
Advisory Committee on Diversification 经济多元化谘询委员会 #>q[oie1e  
affidavit 誓章；遗产申报誓章 W uf/LKj  
affidavit of no receipt 述明无收款的誓章 I*c;hfu  
affiliate 联号；联营公司；附属公司 BkT-m'I?  
affiliated company 附属公司；联号；联营公司 (C~dkR?  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 (rMZ  
affordability 负担能力 2f`xHI/@fj  
African Development Bank [AfDB] 非洲开发银行 >a9l>9fyY  
after-acquired property 事后取得的财产 ITn;m  
after-hours dealing 市后交易 [|
<EDR  
after-tax profit 税后盈利；税后利润；税后溢利 yiO31uQt  
agency agreement 代理协议 qvTKfIl{  
agency expenses 代理机构的开支 Ws>i)6[  
agency fee 代理费 6!RikEAh  
Agency Law 《代理法》 -aN":?8(G  
agent 代理人；承销人 irmwc'n]  
agent of company 公司代理人 cUC17z2D  
agent's fee 代理人费；经纪费 O#PwRud$  
aggregate 总计；总数；总体数字 xPvRQ  
aggregate amount 总款额；总额 
x@ 6\Ob  
aggregate assets and liabilities 总体资产与负债 Jy`
G]]?  
aggregate at constant price 按固定价格计算的总体数字 DvJB59:_}  
aggregate demand 总需求 eE,;K1  
aggregate gross position 总持仓量 J=P;W2L
 
aggregate limit 总限额 pe#*I/)b  
aggregate of salaries tax 合计薪俸税 Yhk6Uog{4  
aggregate performance 总体表现；总体业绩 2+&R"#I  
aggregate supply 总体供应 r./z,4A`  
aggregate surplus 总盈余 #4q
1{)=  
aggregate total 整体总额 '^B3pR:  
aggregate value 总值；合计价值 1<ehV VP  
aggregated basis 合计基准 zP|*(*  
aggregated net chargeable income 合计应课税入息实额 lrn+d$!@  
aggregation 合并计算；合计；总和 {]@Q
u"M  
aggregation of incomes of husband and wife 夫妇入息合并计算
-3`Isv  
aggregation of property 财产的总和 9;pzzZ  
agio 差价；贴水 ^Yr|K  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 IrUi Eq  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment {DS\!0T-X  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 dh?S[|='  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment XqX I(q^  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 s+N^PX3  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }8 \|1@09  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 uegb;m  
agreement for a settlement 授产协议 :Lc3a$qtx5  
agreement for assignment 转让协议 L77E
bP`P  
agreement for sale 售卖协议；买卖协议 #Wq#beBb  
agreement for sale and purchase 买卖协议 X,&xhSz
g?  
agreement for the payment of interest 支付利息协议 3f,u}1npa*  
agreement for the repayment of money 还款协议 i&1U4q  
agreement of reinsurance 再保险协议 ny~W]1  
Agricultural Bank of China 中国农业银行 F\Y,JUn[G  
air passenger departure tax 飞机乘客离境税 rBS2>?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ]'E}   
airport tax 机场税 w2@"PGR  
alcohol duty 酒精税 o6:45  
alienation 让与；让渡；转让 +&?'KZ+Z_v  
alimony 生活费；赡养费 l&$*}yCK  
All Ordinaries Index [AOI] 所有普通股指数 H}(=?
}+  
all risks 全险；综合险 < )Alb\Z  
All Sales Record for Stock Market 《股票市场成交报告》 (Q\\Gw  
Allied Capital Resources Limited 新联财务有限公司 at=D&oy4"+  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ?U$}Rsk{#  
allocation letter 拨款信件 .u&|e  
allocation of fund 分配款项；预留款项 bt0djJRw  
allocation of profit 利润分配；溢利分配 Gk{W:866  
allocation warrant 拨款令 V!H(;Tuuo  
allotment 分配；配股 ]}/mFY?7  
allotment notice 股份配售通知；配股通知 |o|gP8  
allotment of shares 股份分配 yIlV[_  
allowable 可获宽免；免税的 F1E.\l  
allowable business loss 可扣除的营业亏损 *|@+rbjVC  
allowable expenses 可扣税的支出 |
zT%$  
allowance 免税额；津贴；备抵；准备金 *WD;C0?z  
allowance for debts 债项的免税额 N:A3k
p  
allowance for depreciation by wear and tear 耗损折旧免税额 5nY9Ls(e  
allowance for funeral expenses 殡殓费的免税额 CN-4-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 H kSL5@  
allowance for repairs and outgoings 修葺及支出方面的免税额 kRQ~hRT6  
allowance to debtor 给债务人的津贴 xa' nJ"f;  
alteration of capital 资本更改 9y;y7i{>?  
alternate trustee 候补受托人 xp~YIeSg  
amalgamation 合并 8IpxOA#jQ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 HKM~BL "X  
ambit of charges 征税范围；收费范围 #`r(zI[  
amended valuation 经修订的估值 B,w:
DX  
American Commodities Exchange 美国商品交易所 P4i3y{
$V  
American Express Bank Limited 美国运通银行 KU*`f{|  
American Stock Exchange 美国证券交易所 _F3KFQ4,S-  
amortization 摊销 `B:B7Cpvn  
amount due from banks 存放银行同业的款项 (/('nY  
amount due from banks abroad 存放海外银行同业的款项 2B5A!?~>  
amount due from holding companies 控股公司欠款 Jk%'mEGE  
amount due from local banks 存放本港银行同业的款项 (21']x  
amount due to banks 银行同业的存款 zUNH8=U  
amount due to banks abroad 海外银行同业的存款 10/x'#(  
amount due to holding companies 控股公司存款 Q%+}  
amount due to local banks 本港银行同业的存款 #aj|vox}  
amount due to outport banks 外埠银行同业的存款 Ii,~HH  
amount for note issue 发行纸币的款额 ~:2&/MOP?  
amount of bond 担保契据的款额 C{DlcZ<  
amount of consideration 代价款额 9e0C3+)CY  
amount of contribution 供款数额 .@fK;/OuC  
amount of indebtedness 负债款额 Nvi Fq  
amount of principal of the loan 贷款本金额 _E3U.mV  
amount of rates chargeable 应征差饷数额 0S%tsXt+  
amount of share capital 股本额 {qJHL;mP:8  
amount of sums assured 承保款额 mJSK; @w<O  
amount of variation 变动幅度 @Q/x&BV  
amount of vote 拨款数额 ?e"Wu+q~L  
amount payable 应付款额 pCz@(:0  
amount receivable 应收款额 t1G1(F#&%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "w(N62z/  
analysis 分析 83\o(  
ancillary risk 附属风险 B>{|'z?%>  
annual account 周年帐目；周年帐目报表；年度决算；年结 FLVbkW-G.  
annual accounting date 年结日期 PbbXi  
annual allowance 每年免税额；年积金；年度津贴；年津 |= tJ|  
annual balance 年度余额 f37ji  
annual disposable income 每年可动用收入 20$F$YYuk  
annual estimates 周年预算 c*Eok?O  
annual fee 年费 @47[vhE  
annual general meeting 周年大会 )>-77\  
annual growth rate 年增率；每年增长率 J'I1,5(  
annual long-term supplement 长期个案每年补助金 }Q47_]5  
annual pensionable emolument 可供计算退休金的年薪 e$ThSh\+(  
annual report 年报 tx2Vyu  
Annual Report on the Consumer Price Index 《消费物价指数年报》 dDsjPM;2  
annual return 周年报表；周年申报表；每年报税表格 mrK,Ql  
Annual Return Rules 《周年报表规则》 -q'xC:m  
annual review of consumer prices 每年消费物价回顾 x:!C(Ep)  
annual roll-forward basis 逐年延展方式 SPfD2%jjC  
annual salary 年薪 &oon'q5;  
annual statement 年度报表；年度决算表 T@%;0Ro~  
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 R;0W+!fE  
annuitant 年金受益人 ZMdM_i?  
annuity 年金 UOn!Y@  
annuity contract 年金合约 7(yXsVq  
annuity on human life 人寿年金 }f<fgY  
antecedent debt 先前的债项 [?Mc4uT{  
ante-dated cheque 倒填日期支票 C/{nr-V3u  
anticipated expenditure 预期开支 *p""YEN  
anticipated net profit 预期纯利 `G_(xN7O  
anticipated revenue 预期收入 Es.toOH$S  
anti-inflation measure 反通货膨胀措施 73'U#@g6  
anti-inflationary stance 反通货膨胀立场  R4&|t  
apparent deficit 表面赤字 X{5v?4wI  
apparent financial solvency 表面偿债能力 Q3Ny5G>  
apparent partner 表面合伙人 #[gcg]6c  
application for personal assessment 个人入息课税申请书 WF+bN#YJ  
application of fund 资金应用 B rez&3[  
application to release as liquidator and to destruct the books of accounts and documents 8O"x;3I9  
申请免除清盘人职务及毁灭帐簿与文件 kHt!S9r  
appointed actuary 委任精算师 &:;/]cwj  
appointed auditor 委任核数师；委任审计师 H arFo  
appointed trustee 委任的受托人 3X88x-3  
appointer 委任人 *,O :>Z5I  
apportioned pro rata 按比例分摊 +O;OSZ  
apportionment 分配；分摊 X{0ax.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 se<i5JsSV  
apportionment formula 分摊方程式 =fKhXd  
apportionment of estate duty 遗产税的分摊 Hv[d<ylO  
appraisal 估价；评估 ?&whE!  
appreciable growth 可观增长 DBu)xr}7A  
appreciable impact 显着影响 EpFI
KV!  
appreciable increase 可观增长 ;J,,f1Vw  
appreciation 增值；升值 g_rA_~dh  
appreciation against other currencies 相对其他货币升值 e8~62O^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9f@#SB_H  
appreciation tax 增值税 5QqJI#4~  
appropriation 拨款；拨用；拨付 kGB#2J  
appropriation account 拨款帐目 ()+jrrK  
Appropriation Bill 拨款法案 W /~||s  
appropriation-in-aid system 补助拨款办法 sh',"S#=@  
approved assets 核准资产 L#t-KLJ  
approved basket stock 认可一篮子证券 #Pb7EL#c  
approved budget 核准预算 1Qp1Es<)  
approved charitable donation 认可慈善捐款 W+#}~2&Dv  
approved charitable institution 认可慈善机构 4FfwpO3,Ku  
approved currency 核准货币；认可货币 BxSk%$J  
approved estimates 核准预算 xm<5S;E5U4  
approved estimates of expenditure 核准开支预算 "-0pz\a  
approved overseas insurer 核准海外保险人 vR6^n~  
approved overseas trust company 核准海外信托公司
ef;&Y>/  
approved pooled investment fund 核准汇集投资基金 'DL;c@}37  
approved provident fund scheme 认可公积金计划 zPX=MfF  
approved provision 核准拨款 @&~OB/7B:  
approved redeemable share 核准可赎回股份 k#8S`W8^  
approved regional stock 认可地区性证券 j6&zRFX  
approved retirement scheme 认可退休金计划 G/LXUhuif  
approved subordinated loan 核准附属贷款 hO+O0=$}wN  
arbitrage 套戥；套汇；套利 -(4E  
arbitrageur 套戥者；套汇者 |x _-I#H  
arbitrary amount 临时款项 _|^&eT-u  
arrangement 措施；安排；协定 d&[M8(  
arrears 欠款 *pcbwd!/  
arrears of pay 欠付薪酬 ZaukMEq  
arrears of revenue 逾期未收税款；逾期未收的帐项 oW yN:Qh  
articles of association 组织章程；组织细则；组织章程细则 b6LC$"t0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ? e9XVQ*  
ascertainment of profit 确定利润 P+*rWJ8gQ  
"Asia Clear" “亚洲结算系统” y]z)jqX<  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 f^[{k {t  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 bMK#^ZoH  
Asian Development Fund [ADF] 亚洲发展基金 =\ti<  
Asian dollar bond 亚洲美元债券 "6I-]:K-  
Asian dollar market 亚洲美元市场 P-E'cb%ub  
Asian dollar rate 亚洲美元利率 9a"Y,1  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 )$gsU@H -  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 +(I`@5  
asked price 沽盘；喊价；索价；卖方报价 giPhW>  
assessable income 应评税入息 D]G'R5H  
assessable loss 应评税亏损 ?c=R"Yg$  
assessable profit 应评税利润  r
vwl  
assessable value 应评税值 Ab^>z  
assessed profit 估定利润 u>3&.t@hU1  
assessed value 经评估价值 Ru  vG1"  
assessment 评税；评定；估价；评税单 j(@g  
assessment number 评税编号；估价编号  H3/Y  
assessment of additional tax 补加税评税 HggR=>s  
assessment of performance 业绩评估；实绩评价 gJcXdv=]2  
Assessor 评税主任 {E3<GeHw4  
asset price bubbles 资产价格泡沫 {.' ,%)
 
asset-backed securities 具资产保证的证券 ,<^tsCI  
assets accretion 资产增值 RF,=bOr19  
assets and liabilities 资产与负债 Mu_mm/U_  
assets betterment statement 资产递增表；资产改进表 N:PA/V^z  
assets lending 实物放款；有抵押贷款 V:0uy>  
assets of the company passing on the death 死者去世时转移的公司资产 JEm?26n X  
assets pledged as security for liabilities 用作负债抵押的资产 wH(vX<W-E  
assets portfolio 资产投资组合 C%95~\Ds  
assets price 资产价格 +}`O^#<qLX  
assets quality 资产质素 <QkN}+B=  
assets realization 资产变现 V~]'+A q>  
assets refinancing arrangement 资产再集资安排 n&3iv^  
assets securitization 资产证券化 Gw\G+T?M-  
assets situated outside Hong Kong 在香港以外地方的资产 'sjJSc  
assets stripping 削减资产；拆卖资产 =7J|KoKK  
assets value 资产值 :C|>y4U&(s  
assignee 承让人 g'}`FvADi  
assignment 转让；转让书；转让契 u]]5p[|S  
assignment of interest 权益转让 [)J49  
assignment of letters patent and trade mark 专利证书及商标转让 Vlp*'2VO  
assignment of property 物业转让；物业转让书 [MQJ71(3  
assignment right 转让权 [o[v"e\w  
assignor 转让人 cmr6,3_  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Sf4h!ly  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ) v[Knp'  
associate member 附属会员 {>UMw>T[  
associated body corporate 相联法人团体 '^-4{Y^2E  
associated company 相联公司；联属公司 RBK>Lws6  
associated corporation 相联法团 3"^)bG
e  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] `!Ge"JB6   
公认会计师公会〔英国〕 y 8d`},  
Association of Futures Exchange Brokers 香港期货经纪协会 GmmT'3Q  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 T^(n+lv  
association of underwriters 承保人组织 Mc$v~|i6  
assumption of control 接管 \MFWK#W  
assurance 担保；保险；转易；转易书 ,Zcx3C:#  
assurance of interest 权益的转易 tXG4A$(2&  
at 19XX price 按一九ＸＸ年价格计算 ~Q$c!=
  
at a discount 按赔价计算；按贴水价格计算；打折扣 eRl?9  
at a premium 按溢价计算；按升水价格计算 wzQdKlV  
at call 通知付款；按通知 j$mt*z L  
at constant market price 按固定市价计算 ko+M,kjwR  
at constant price 按固定价格计算 iM\ZJ6  
at cost 按成本计算 Y9H *S*n  
at current market price 按当时市价计算；按现时市价计算 ev;5?9\E  
at current price 按当时价格计算；按现时价格计算 "-j@GCme  
at factor cost 按要素成本计算；按生产要素成本计算 I3zitI;  
at money-of-the-day price 按付款当日价格计算 m)[wZP*e  
at or better 按指定或较佳价位〔买卖指令〕 h@>rjeY@  
at par 按面值计算；平价 G5QgnxwP2  
at sight 见票即付 /nMqEHCyg  
at the close 按收市盘 Vm1c-,)3  
at the opening 按开市盘
)ejXeg  
attestation 见证；见证条款 &PQ{e8w  
at-the-money option 平价期权 |H+k?C-w  
attorney 受权人；受托代表人 3]kAb`9[K2  
attornment 新拥有人承认书 0JZq:hUd  
attributable profit 可归属利润 Bn#HJ17/#  
attributable share value 可归属股份价值 ]N(zom_0d  
Auckland Stock Exchange 奥克兰证券交易所 Dpp52UnTE  
auction 拍卖 Ng;b!S  
auctioneer 拍卖商 ;cm{4%=Iqe  
audit 审计；核数 p3A-WK|NX  
Audit Commission 审计署 [vjkU7;7A  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ]-s`#  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 _9O }d  
audit review 帐目审查 i2ml[;*
,N  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 _qzo):G.s  
audited account 审计帐目；经审计的帐目 4Tzu"y  
audited annual account 经审计的周年帐目 ry'^1~,  
audited balance sheet 经审计的资产负债表 %wjU^Urya  
auditor 核数师；核数主任；审计师 TNPGw!  
auditor's certificate 核数师证明书；审计师证明书 FO'. a  
auditor's report 核数师报告；审计师报告
ZV<y=F*~f  
Aussie bond 澳元债券 Ff#N|L'9_  
austerity budget 紧缩预算 fN*4(yw  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ubCJZ"!  
Australia All Ordinaries Index 澳洲所有普通股票指数 aXK
%m  
Australian Dollar [AUD] 澳元 EPd.atA  
Australian Options Market 澳大利亚期权市场 E?q'|f  
Australian Securities Commission 澳洲证券事务监察委员会 1'U%7#;E  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 -ZoOX"N}  
Australian Stock Exchange 澳大利亚证券交易所 A_q3p\b  
Austrian Schilling [ATS] 奥地利先令 8s5ru)  
authentication 认证；鉴证 k2tX$\E  
authority to purchase 委托购买证；委购书 (zLIv9$  
authorization 认可；核准；授权；授权书 q!oZ; $  
authorization by direction 指示授权 4#7@KhK}  
authorization by instruction 指令授权 g`8 mh&u%  
authorization by warrant 令状授权 ~{7NTW  
authorization of unit trust 单位信托的认可 K{w=qJBM  
authorized agent 指定代理人 k;:u| s8NS  
authorized capital 法定资本 36Z`.E>~L  
authorized clerk 出市员 VQNH@g^gqr  
authorized dealer 认可交易商 D>x'3WYR  
authorized financial institution 认可财务机构 LYq2A,wm$  
authorized fund 认可基金 (PrPH/$  
authorized fund house 获授权的基金公司；认可基金公司 <ZvPtW  
authorized institution 认可机构 BLH3$*,H  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 fm:{&(  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 zUgkY`]:BJ  
authorized insurer 获授权保险人；获认可承保人 G-i_s6Wu  
authorized investment 特准投资项目 a
5~C:EU0  
authorized person 获授权人 .id
l@%  
authorized representative 获授权代表 4!s k3Cw{  
authorized share capital 法定股本
e"H+sM26-  
automated quotation system 自动报价系统
{)[g  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Umwg iw  
自动交易系统〔香港期货交易所有限公司〕 ;o@`l$O   
automatic adjustment mechanism 自动调整机制 oD}FJvV  
automatic adjustment system 自动调整系统 WT {Cjn  
Automatic Clearing House 自动票据交换所 Vq7 kA "  
automatic exchange rates accumulation system 自动化汇率累集系统 "yq;{AGOGl  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 r|F,\fF  
automatic teller machine [ATM] 自动柜员机 <@j  
autopay 自动转帐 Uus)2R7  
available assets 可用资产 %Kfa|&'zV  
available fiscal reserve 现存财政储备 _C8LK.M#j  
available profit 可用利润 |Gs-9+'y  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 2?nyPqT3AM  
average 平均；平均数；海损 :@8.t,|  
average basic salary 平均基本薪金 ! tP
K"k  
average consumer expenditure 平均消费开支；一般消费开支 ZXDMbMD  
average cost 平均成本 L8K3&[l%  
average cost of land production 增辟土地平均成本 l3|>*szX  
average daily turnover 平均每日成交额 MmX[xk  
average daily wage rate 平均每日工资率 R]sjG
<  
average expenditure pattern 平均开支模式 GQ)cUrXQz  
average growth rate 平均增长率 ;3}b&Z[N]  
average net fixed assets 固定资产平均净值 d@4=XSj  
average of relatives 相对价格平均数 Fl>j5[kLZ  
average price 平均价格 $I0a2Z=dP  
average propensity to consume 平均消费倾向；一般消费倾向 N)y;owgo  
average propensity to save 平均储蓄倾向；一般储蓄倾向 l YA+k5  
average rate 平均率 %|* y/m  
average revenue 平均收入；平均收益 #YVDOR{z  
average stock 平均库存；平均存货 1;[ <||K  
average yearly rent 平均年租
XN%D`tbvJ  
avoidance of double taxation 避免双重课税 3:Egqw  
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 9JeGjkG,  
vKLG9ovlY  
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