一些有用的会计术语(也不知道发的地方对不对)A

A: 6;DPGx  
A share Ａ股；甲类股份 mYvm_
t9  
abatement of tax 减税；减扣免税额 I'h
QbLlG  
ABN AMRO Bank N.V. 荷兰银行 `$HO`d@0*R  
above-the-line expenditure 线上项目支出；经常预算支出 %cL:*D4oz  
above-the-line receipt 线上项目收入；经常预算收入
/;1FZ<zU  
ABSA Asia Limited 南非联合亚洲有限公司 /0(KKZ)  
absolute change 绝对数值变更 RB!E>]   
absolute expenditure 实际开支 nm.d.A/]Z  
absolute guideline figure 绝对准则数字 cx) EFy.  
absolute interest 绝对权益 }vIm C [  
absolute order of discharge 绝对破产解除令 .}wir,  
absolute profit margin 绝对利润幅度 ]Re<7_xt  
absolute value 实值；绝对值 xOlkG*3c  
absolutely vested interest 绝对既得权益 g11K?3*%Q  
absorbed cost 已吸收成本；已分摊成本
kzu=-@s  
absorption 吸收；分摊；合并 )2S\:&x  
absorption rate 吸收率；摊配率；分摊率 :z7!X.*  
ACB Finance Limited 亚洲商业财务有限公司 V"XN(Fd^  
acceptable form of reciprocity 合理的互惠条件 ,8seoX^  
acceptable rate 适当利率；适当汇率 D?R z|  
acceptance agreement 承兑协议 cCIEG e6  
acceptance for honour 参加承兑 W#Z]mt B  
acceptor 承兑人；接受人；受票人 tK*f8X+q  
acceptor for honour 参加承兑人 EQ -\tWY  
accident insurance 意外保险 I5,Fh>  
Accident Insurance Association of Hong Kong 香港意外保险公会 b;vO`  
accident insurance scheme 意外保险计划 YzqhFFaj.  
accident year basis 意外年度基准 V Euv  
accommodation 通融；贷款 ^8)d8?}  
accommodation bill 通融票据；空头票据 *k -UQLJ  
accommodation party 汇票代发人 "-sz7}Mb  
account balance 帐户余额；帐户结余 3 a`-_<  
account book 帐簿 TEtZPGFl  
account collected in advance 预收款项 K
"61i:F  
account current book 往来帐簿 q!4dK4`#5  
account of after-acquired property 事后取得的财产报告 =*I9qjla[?  
account of defaulter 拖欠帐目 E;N8{Ye_  
account payable 应付帐款 <jF<_j  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 n>'}tT)U  
account receivable 应收帐款 #XZ?,neY  
account receivable report 应收帐款报表 `4MPXfoBL  
account statement 结单；帐单；会计财务报表 ' BpRiN  
account title 帐户名称；会计科目 R0WJdW#  
accountant's report 会计师报告 4kiu
*T  
Accountant's Report Rules 会计师报告规则 eJ'ojc3  
accounting and auditing procedure 会计与审计程序；会计与核数程序 jiat5  
Accounting Arrangements 《会计安排》 p5\b&~ g  
accounting basis 会计基础 tx.sUu6  
accounting by Official Receiver 破产管理署署长呈交的帐目 apXq$wWq{D  
Accounting Circular 《会计通告》 JT+P>\\];'  
accounting class 会计类别 {<lV=0]  
accounting date 记帐日期；会计结算日期 5ym =2U  
accounting for money 款项核算 UT-=5  
Accounting Officer 会计主任 =0Mmxd&o=M  
accounting period 会计报告期；会计期
%Vq@WF  
accounting policy 会计政策；会计方针 :BS`Q/<w  
accounting practice 会计惯例 {sLh=iK  
accounting principle 会计准则 he,T\};  
accounting record 会计记录 \;]~K6=  
accounting report 会计报告 wC19  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3c)LBM  
Accounting Society of China 中国会计学会 _z;N|Xe  
accounting statement 会计报表 P;GUGG*W  
accounting system 会计制度；会计系统 .Kx5Kh{  
accounting transaction 会计事项；帐务交易 0(n/hJ  
accounting treatment 会计处理 Xs`/q}R  
accounting year 会计年度 dFlx6H+R!0  
accretion 增值；添加 eL.S="  
accrual 应计项目；应累算数目 &AzA0r&,  
accrual basis 应计制；权责发生制 t0Uax-E(  
accrual basis accounting 应计制会计；权责发生制会计 PF~&!~S>W  
accrue 应累算；应计 4D8q
Gti  
accrued benefit 应累算利益 f`Nu]#i  
accrued charges 应计费用 8
miIlB  
accrued cumulative preference share dividend 应累算的累积优先股股息 +q1@,LxN  
accrued expenses 应累算费用 |<E%hf  
accrued interest payable 应付利息；应计未付利息 TUT>*  
accrued interest receivable 应收利息；应计未收利息 E?V:dr  
accrued right 累算权益 8r5j~Df  
accruing profit 应累算的利润 WE3l*7<@  
accumulated fiscal reserve 累积财政储备 yR&E6o.$z  
accumulated profit 累积利润；滚存溢利 "2)T=vHi#  
accumulated reserve 累积储备 6gv.n  
accumulation of surplus income 累积收益盈余 (Q@+W|~  
acquired assets 既得资产 2IGAZ%%  
acquisition 收购；购置；取得 MkQSq MU=  
acquisition cost 购置成本 4H'9y3dk  
acquisition expenses 购置费用 D_@^XS  
acquisition of 100% interest 收购全部股权 b|EZ;,i  
acquisition of control 取得控制权 2axH8ONMu  
acquisition of fixed assets 购置固定资产 &{>~|^  
acquisition of shell “买壳” /)|*Vzu  
acquisition price 收购价 GB0] |z5  
act of God 天灾 [mhY_Hmz]  
acting partner 执事合伙人 oD.f/hi0|  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Fw|5A"9'a'  
active partner 积极参与的合伙人 iS"rMgq  
active trading 交投活跃 `Tab
'7  
actual circulation 实际流通 [p(Y|~  
actual cost 实际成本 TR#5V@e.m  
actual expenditure 实际开支；实际支出 KjLj  
actual income 实际入息；实际收入；实际收益 '+$2<Ys  
actual market 现货市场 QDU^yVa_  
actual price 现货价；实际价格 7%X$6N-X  
actual profit 实际利润 -" DI,o  
actual quotation 实盘；实际价位；实际报价 #JVcl $0Y  
actual year basis 按实际年度计算 *w!H -*`  
actuals 实货 9 eP @}C6  
actuarial investigation 精算调查 r8mE   
actuarial principle 精算原则 [hs{{II  
actuarial report 精算师报告 bygwoZ<E  
Actuarial Society of Hong Kong 香港精算学会 "UE'dWz  
actuarial valuation 精算师估值 UXd\Q''  
actuary 精算师 WHU&9N  
ad referendum agreement 暂定协议；有待覆核的协定 .; :[sv)  
ad valorem duty 从价税；按值征税 )%*uMuF  
ad valorem duty system 从价税制 IE
3GM
^7\  
ad valorem fee 从价费 ^CX~>j\(  
ad valorem tariff 从价关税 )yjHABGJ  
additional allowance 额外免税额 &AW?!rH  
additional amount for unexpired risk 未过期风险的额外款额 `
jP6;i  
additional assessable profit 补加应评税利润 X/?3ifP6I  
additional assessment 补加评税 L./
UgeZ  
additional commitment 额外承担 Qq5)|m  
additional commitment vote 额外承担拨款 ]R0^ }sI  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 f F?=W  
additional dependent parent allowance 供养父母额外免税额 ifuVVFov  
additional provision 额外拨款 bY#>   
additional stamp duty 附加印花税 ^NP" m
  
additional tax 补加税罚款；补加税款 ^Xh9:OBF  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 
hd\
iW7  
adjudged bankrupt 被裁定破产 t&ngOF  
adjudicated bankrupt 裁定破产人 E_FseR6  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 K{N#^L!  
adjudication of bankruptcy 裁定破产；宣告破产 mI}'8.  
adjudication of insolvency 裁定无力偿还债务 @L`t/OD  
adjusted actual 经调整的实数；调整后的实数 qUCiB}  
adjusted current assets 经调整的流动资产；调整后的流动资产 GeE|&popO  
adjusted figure 经调整的数字；调整后的数额 k*M1m'1  
adjusted liabilities 经调整的负债；调整后的负债 m|'TPy  
adjusted loss 经调整的亏损；调整后的亏损 D9JT)a  
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 ?!Y2fK=h0  
adjusted profit 经调整的利润；调整后的利润 Nhs]U`s(g  
adjusted surplus 经调整的盈余额；调整后的盈余额 # *\PU  
adjusted value 经调整的价值；调整后的价值 dq[CT  
adjustment 调整；修订；理算〔保险〕 VaH#~!  
adjustment centre 调剂中心 Fe:0nr9;  
adjustment lag 调整过程的时间差距；调整时差 ,rQznE1e  
adjustment mechanism 调整机制 \ ddbqg?`  
adjustment of loss 亏损调整 *&LVn)@[`  
adjustment process 调整过程；调整程序 f ^z7K  
adjustment range 调整幅度 (ZDRjBth[  
administered exchange rate 受管制汇率 xZBmQ:s',S  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 PZQ}G*p3  
administration expenses 行政费用 ceAK;v o  
administration fee 手续费；行政费 lv,<[Hw1  
administration in bankruptcy 破产管理 <jfi"SJu  
administration order 遗产管理令  u"tv6Qp  
administrator 管理人；遗产管理人 A2]N :=  
administrator of the estate 遗产管理人 "#
(]{MY  
admission of debt 债项承认书 .I[
uXd  
admission of proof 接纳债权证明 7x`uGmp1  
advance 放贷款项；垫付款项；预支款项；预付款项 FD[*mCGZ  
advance account 暂支帐目；预付款帐户 H=EvT'g  
advance compensation 预付补偿金 pkhZW8O  
advance from shareholder 股东垫款 Aqq%HgY:t  
advance pending reimbursement 预支以待日后付还 K" Y,K  
advanced economy 先进经济体系 /8lGP!z  
advancement 预付；预付财产 8xlj:5;(w  
advances warrant 垫款令 X#IVjc:&L  
advancing 贷出 +\SbrB P  
adverse balance 逆差 "h\{PoG  
adverse exchange 逆汇 DqbN=[!X~n  
advertisement addressed to shareholders 在报章刊登的致股东通告 [K,&s8N5  
advice for collection 托收通知书 6dV92:  
advice of drawing 提款通知书；汇票通知书 Bx2E9/S3  
advice of payment 付款通知 Q']:k}y  
Advisory Committee [Securities and Futures Commission] e%#9
|/uP  
谘询委员会〔证券及期货事务监察委员会〕 J=5G<  
Advisory Committee on Diversification 经济多元化谘询委员会 5{VrzzOK}  
affidavit 誓章；遗产申报誓章 x-Yt@}6mvl  
affidavit of no receipt 述明无收款的誓章 -_v[oqf$  
affiliate 联号；联营公司；附属公司 Ust
>%~<  
affiliated company 附属公司；联号；联营公司 P6
dIU/w  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 h$y1"!N(  
affordability 负担能力 $GPenQ~},  
African Development Bank [AfDB] 非洲开发银行 -
fn["R]  
after-acquired property 事后取得的财产 :U^a0s%B  
after-hours dealing 市后交易 4>gkXfTF  
after-tax profit 税后盈利；税后利润；税后溢利 a'rN&*P  
agency agreement 代理协议 d'J))-*#UO  
agency expenses 代理机构的开支 d2Bn`VI  
agency fee 代理费 e$fxC-sZ  
Agency Law 《代理法》
="z\  
agent 代理人；承销人 s9zdg"c'  
agent of company 公司代理人 0O|T\E8e  
agent's fee 代理人费；经纪费 e%o6s+"  
aggregate 总计；总数；总体数字 OiZPL"Q(K  
aggregate amount 总款额；总额 -(@dMY  
aggregate assets and liabilities 总体资产与负债 Jx(%t<2  
aggregate at constant price 按固定价格计算的总体数字 mS6L6)] S  
aggregate demand 总需求 kL{2az3"c  
aggregate gross position 总持仓量 R@u6mMX{N,  
aggregate limit 总限额 ;VNwx(1l`  
aggregate of salaries tax 合计薪俸税 79z(n[^  
aggregate performance 总体表现；总体业绩 RV.*_FG  
aggregate supply 总体供应 52,pCyU  
aggregate surplus 总盈余 qJKD|=_  
aggregate total 整体总额 hT#[[md"  
aggregate value 总值；合计价值 `fj(xrI  
aggregated basis 合计基准 mM&H;W  
aggregated net chargeable income 合计应课税入息实额 8S&`  
aggregation 合并计算；合计；总和 [wi "
 
aggregation of incomes of husband and wife 夫妇入息合并计算 v_En9~e^n  
aggregation of property 财产的总和 o *S"`_  
agio 差价；贴水 ;a*
i*{\Rm  
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》 T1LtO O  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment @I_A\ U{  
《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》 <G/O!02  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment QB7E:g&7  
《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》 
9Ld3  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment y/
'2WO[  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 It!PP1$   
agreement for a settlement 授产协议 >x eKO2o  
agreement for assignment 转让协议 Da0E)  
agreement for sale 售卖协议；买卖协议 ej]^VS7w[r  
agreement for sale and purchase 买卖协议
Ul)2A  
agreement for the payment of interest 支付利息协议 8yF15['  
agreement for the repayment of money 还款协议 1BmevEa)  
agreement of reinsurance 再保险协议 i\XOk!  
Agricultural Bank of China 中国农业银行 p9y "0A|  
air passenger departure tax 飞机乘客离境税 {|O8)bW'  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 &NL=Bd  
airport tax 机场税 pdngM8n  
alcohol duty 酒精税 w$u=_  
alienation 让与；让渡；转让 dc|"34;^"  
alimony 生活费；赡养费 T4F}MVK  
All Ordinaries Index [AOI] 所有普通股指数 k^:$ETW2 D  
all risks 全险；综合险 j]6Z*AxQ  
All Sales Record for Stock Market 《股票市场成交报告》 &Ru|L.G`  
Allied Capital Resources Limited 新联财务有限公司 !LVWggk1  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 P*BA  
allocation letter 拨款信件 r=~yUT  
allocation of fund 分配款项；预留款项 x;?4AJ{  
allocation of profit 利润分配；溢利分配 |[)t4A"}  
allocation warrant 拨款令 =hH>]$J[  
allotment 分配；配股 k9vr6We'  
allotment notice 股份配售通知；配股通知 I QS|  
allotment of shares 股份分配 E;fYL]j/oZ  
allowable 可获宽免；免税的 Hl8-1M$&  
allowable business loss 可扣除的营业亏损 !vHnMY~AG  
allowable expenses 可扣税的支出 ;oH17  
allowance 免税额；津贴；备抵；准备金 }3!83~Qbx  
allowance for debts 债项的免税额 snK$? 9vh  
allowance for depreciation by wear and tear 耗损折旧免税额 *!ZU"q}i  
allowance for funeral expenses 殡殓费的免税额 k3da*vwE  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \SHYwD}*Pr  
allowance for repairs and outgoings 修葺及支出方面的免税额 <
!v^Df  
allowance to debtor 给债务人的津贴 y+)][Wa0  
alteration of capital 资本更改 ;O}%_ef@  
alternate trustee 候补受托人 h \hQ  
amalgamation 合并 ;e_dk4_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u-=S_e  
ambit of charges 征税范围；收费范围 gLa#y  
amended valuation 经修订的估值 Z,M?!vK  
American Commodities Exchange 美国商品交易所 Oz#
$x  
American Express Bank Limited 美国运通银行 FVW<F(g`  
American Stock Exchange 美国证券交易所 UeIu -[R  
amortization 摊销 hPE#l?H@A  
amount due from banks 存放银行同业的款项 17I{_
C  
amount due from banks abroad 存放海外银行同业的款项 Z3<>Z\6D  
amount due from holding companies 控股公司欠款 #UG|\}Lp  
amount due from local banks 存放本港银行同业的款项 WO?EzQ ?  
amount due to banks 银行同业的存款 R
]VY PNns  
amount due to banks abroad 海外银行同业的存款 s^TF+d?B  
amount due to holding companies 控股公司存款 \rY|l  
amount due to local banks 本港银行同业的存款 7L|w~l7R~  
amount due to outport banks 外埠银行同业的存款 pk%I98! Jy  
amount for note issue 发行纸币的款额 ,%w_E[2  
amount of bond 担保契据的款额 @Ck6s  
amount of consideration 代价款额 7Vr .&`l  
amount of contribution 供款数额 G(~d1%(  
amount of indebtedness 负债款额 M=H
W2xn  
amount of principal of the loan 贷款本金额 "^u  
amount of rates chargeable 应征差饷数额 DmEmv/N=  
amount of share capital 股本额 &W:Wv,3
 
amount of sums assured 承保款额 c9/w-u~j  
amount of variation 变动幅度 tSV}BM,  
amount of vote 拨款数额 7h?PVobe  
amount payable 应付款额 TviC1 {2  
amount receivable 应收款额 @C62%fU{5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :WIbjI=  
analysis 分析 !MSz%QcO  
ancillary risk 附属风险 =24)`Lyb  
annual account 周年帐目；周年帐目报表；年度决算；年结  TOdH  
annual accounting date 年结日期 .7++wo!,  
annual allowance 每年免税额；年积金；年度津贴；年津 "#z4  
annual balance 年度余额 ck>|p09q'9  
annual disposable income 每年可动用收入 VI,z7 \  
annual estimates 周年预算 C18pK8-  
annual fee 年费 y:WRpCZoa  
annual general meeting 周年大会 dE!{=u(!i  
annual growth rate 年增率；每年增长率 B(wk $2  
annual long-term supplement 长期个案每年补助金 ;2q;RT`h  
annual pensionable emolument 可供计算退休金的年薪 M p:c.  
annual report 年报 M8
X*fYn  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @+h2R  
annual return 周年报表；周年申报表；每年报税表格 5gARGA  
Annual Return Rules 《周年报表规则》 4Z)`kS}=]  
annual review of consumer prices 每年消费物价回顾 -%*>z'|{  
annual roll-forward basis 逐年延展方式 8+{WH/}y8  
annual salary 年薪 *M\Qt
_[  
annual statement 年度报表；年度决算表 U>7"BpC  
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 hSS
F
]  
annuitant 年金受益人 ]`0(^)U&  
annuity 年金 WY_}D!O  
annuity contract 年金合约 1dh_"/  
annuity on human life 人寿年金 d|k6#f-E  
antecedent debt 先前的债项 xRpL\4cs  
ante-dated cheque 倒填日期支票 'uBXSP#  
anticipated expenditure 预期开支 767xCP  
anticipated net profit 预期纯利 z)xGZ*{=  
anticipated revenue 预期收入 `~vqu69MF9  
anti-inflation measure 反通货膨胀措施 e;~[PYeu  
anti-inflationary stance 反通货膨胀立场 rQg7r>%Q  
apparent deficit 表面赤字 <&\HXAOd  
apparent financial solvency 表面偿债能力 .\M@oF  
apparent partner 表面合伙人 z=<x.F  
application for personal assessment 个人入息课税申请书 `=Pn{JaD  
application of fund 资金应用 Izm8 qt=m  
application to release as liquidator and to destruct the books of accounts and documents xfCq;?MupW  
申请免除清盘人职务及毁灭帐簿与文件 REDh`Wd  
appointed actuary 委任精算师 Yxz(g]  
appointed auditor 委任核数师；委任审计师 fp|!LU  
appointed trustee 委任的受托人 dFD0l?0N  
appointer 委任人 85Zy0l  
apportioned pro rata 按比例分摊 28JWQ%-  
apportionment 分配；分摊 &1YAPxX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 SoeL_#+^W  
apportionment formula 分摊方程式 lTW5
>%  
apportionment of estate duty 遗产税的分摊 ~j}di^<{  
appraisal 估价；评估 dy N`9  
appreciable growth 可观增长 \2 &)b  
appreciable impact 显着影响 {c`kC]9  
appreciable increase 可观增长 u:&gp  
appreciation 增值；升值 Yf&x]<rkCp  
appreciation against other currencies 相对其他货币升值 ,+<NP}Yg#G  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rD<G_%hP  
appreciation tax 增值税 N(q%|h<Z/=  
appropriation 拨款；拨用；拨付 TzmoyY  
appropriation account 拨款帐目 zRN_`U  
Appropriation Bill 拨款法案 0^nnR
7  
appropriation-in-aid system 补助拨款办法 mG@xehH  
approved assets 核准资产 W=41jw  
approved basket stock 认可一篮子证券 w]X~I/6g  
approved budget 核准预算 TV\21  
approved charitable donation 认可慈善捐款 ?VS(W  
approved charitable institution 认可慈善机构 c7X5sMM,  
approved currency 核准货币；认可货币 Uq `B#JI  
approved estimates 核准预算 -'3~Y 2#  
approved estimates of expenditure 核准开支预算 ;V`e%9.  
approved overseas insurer 核准海外保险人 Zm,<2BP>  
approved overseas trust company 核准海外信托公司 0][PL%3Z  
approved pooled investment fund 核准汇集投资基金 a<7Ui;^@  
approved provident fund scheme 认可公积金计划 Zy _A3m{  
approved provision 核准拨款 ]f#ZU{A'mt  
approved redeemable share 核准可赎回股份 -8;U1^#  
approved regional stock 认可地区性证券 "f/lm 2<  
approved retirement scheme 认可退休金计划 Ic/D!J{Y  
approved subordinated loan 核准附属贷款 S{gB~W  
arbitrage 套戥；套汇；套利 ax0RtqtR&  
arbitrageur 套戥者；套汇者 :pj#t$:!  
arbitrary amount 临时款项 ^_ L'I%%[  
arrangement 措施；安排；协定 z[Xs=S!]I  
arrears 欠款 wZ/Zc} .  
arrears of pay 欠付薪酬 Fl<|/DCg  
arrears of revenue 逾期未收税款；逾期未收的帐项 fBBNP)  
articles of association 组织章程；组织细则；组织章程细则 7.-Q9xv  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 f{MXH&d 1\  
ascertainment of profit 确定利润 QxG:NN;jW  
"Asia Clear" “亚洲结算系统” }wRHNBaEB  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 pYIm43r H  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 VSP6osX{  
Asian Development Fund [ADF] 亚洲发展基金 V`qHNM/t  
Asian dollar bond 亚洲美元债券 iV;X``S  
Asian dollar market 亚洲美元市场 u^T)4~(  
Asian dollar rate 亚洲美元利率 &QFg=  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 bzD <6Z  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 udVEOn$  
asked price 沽盘；喊价；索价；卖方报价 |n3fAN  
assessable income 应评税入息 tQE=c7/M  
assessable loss 应评税亏损 6=A
  
assessable profit 应评税利润 1eQa54n  
assessable value 应评税值 C1_':-4  
assessed profit 估定利润 1uBnU2E  
assessed value 经评估价值 'z7,)Q&8  
assessment 评税；评定；估价；评税单 U86bn(9K  
assessment number 评税编号；估价编号 5:v"^"Sz  
assessment of additional tax 补加税评税 ':YFm  
assessment of performance 业绩评估；实绩评价 xD+n2:I{  
Assessor 评税主任 ]`39E"zY  
asset price bubbles 资产价格泡沫 _1_CYrUc  
asset-backed securities 具资产保证的证券 U;f~Q6iu  
assets accretion 资产增值 0V6gNEAUg  
assets and liabilities 资产与负债 3p`*'j2R  
assets betterment statement 资产递增表；资产改进表 ~/s(.oji  
assets lending 实物放款；有抵押贷款 6cH.s+  
assets of the company passing on the death 死者去世时转移的公司资产 #AHX{<  
assets pledged as security for liabilities 用作负债抵押的资产 V("@z<b|  
assets portfolio 资产投资组合 gFlUMfKh  
assets price 资产价格 `Mx&,;x  
assets quality 资产质素 at"-X?`d  
assets realization 资产变现 e]F4w(*=  
assets refinancing arrangement 资产再集资安排 A (z lX_  
assets securitization 资产证券化 ?IRp3H  
assets situated outside Hong Kong 在香港以外地方的资产 )Zud|%L  
assets stripping 削减资产；拆卖资产 :k9n 9  
assets value 资产值 d Bn/_  
assignee 承让人 tDn{;ED<  
assignment 转让；转让书；转让契 Ca}T)]//  
assignment of interest 权益转让 ?IgM=@  
assignment of letters patent and trade mark 专利证书及商标转让 %GS^=Qr  
assignment of property 物业转让；物业转让书 vt)u`/u  
assignment right 转让权 <^>O<P:v  
assignor 转让人 ,SQmQ6h  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 _"Yi>.{]  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 )fSO|4  
associate member 附属会员 S%J$.ge  
associated body corporate 相联法人团体 =_~bSEqyRI  
associated company 相联公司；联属公司 :uwB)G  
associated corporation 相联法团 sk*AlSlM  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] j6x1JM  
公认会计师公会〔英国〕 AmYqrmJ  
Association of Futures Exchange Brokers 香港期货经纪协会 A/pp
r.  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 RMJq9a  
association of underwriters 承保人组织 lS<T|:gz@  
assumption of control 接管 AA$+ayzx9{  
assurance 担保；保险；转易；转易书 S5B12
P  
assurance of interest 权益的转易 i2$7nSQ9  
at 19XX price 按一九ＸＸ年价格计算 n?uVq6c  
at a discount 按赔价计算；按贴水价格计算；打折扣 L[v-5u)  
at a premium 按溢价计算；按升水价格计算 nO-1^HUl  
at call 通知付款；按通知 /S9s%scAy  
at constant market price 按固定市价计算 e$!01Y$HI  
at constant price 按固定价格计算 sXe=4`O  
at cost 按成本计算 ig G8L  
at current market price 按当时市价计算；按现时市价计算 Y:UDte[Lb  
at current price 按当时价格计算；按现时价格计算 ErZYPl  
at factor cost 按要素成本计算；按生产要素成本计算 ~Q<h,P  
at money-of-the-day price 按付款当日价格计算 ?+6w8j%\  
at or better 按指定或较佳价位〔买卖指令〕 `Hj{XIOx  
at par 按面值计算；平价 >IZ|:lsxE  
at sight 见票即付 !<`}mE!:  
at the close 按收市盘 l6o?(!:!%  
at the opening 按开市盘 ['1JNUX  
attestation 见证；见证条款 _19x`J3  
at-the-money option 平价期权 <zUU`  
attorney 受权人；受托代表人 %&EDh2w>  
attornment 新拥有人承认书 )X-~+X91S  
attributable profit 可归属利润 Iu(j"b#
 
attributable share value 可归属股份价值 eYSVAj  
Auckland Stock Exchange 奥克兰证券交易所 79}voDFd  
auction 拍卖 
QN!.~>  
auctioneer 拍卖商 1 /@lZ  
audit 审计；核数 g+CTF67  
Audit Commission 审计署 ::'DWD1  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] MZ9{*y[z  
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〕 N0U6N< w  
audit review 帐目审查 T\}?  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 t4HDt\}&k~  
audited account 审计帐目；经审计的帐目 St9+/Md=jQ  
audited annual account 经审计的周年帐目 Y;qA@|  
audited balance sheet 经审计的资产负债表 4DGc[  
auditor 核数师；核数主任；审计师 #fT1\1[]  
auditor's certificate 核数师证明书；审计师证明书 ~r(/)w\  
auditor's report 核数师报告；审计师报告 (y^[k {#  
Aussie bond 澳元债券 o]L
n:kl  
austerity budget 紧缩预算 Y<1]{4Wt  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ';T=kS<^_  
Australia All Ordinaries Index 澳洲所有普通股票指数 #p<1@,  
Australian Dollar [AUD] 澳元 uLr9*nxd  
Australian Options Market 澳大利亚期权市场 <\0+*`">g  
Australian Securities Commission 澳洲证券事务监察委员会 LHy-y%?i  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 X0G Mly  
Australian Stock Exchange 澳大利亚证券交易所 fK-tvP0}*  
Austrian Schilling [ATS] 奥地利先令 "v%|&@  
authentication 认证；鉴证 R 2.y=P8N  
authority to purchase 委托购买证；委购书 XLG6f(B=F  
authorization 认可；核准；授权；授权书 {~cG'S Y%  
authorization by direction 指示授权 z'iAj  
authorization by instruction 指令授权 $inpiO|s  
authorization by warrant 令状授权 JQ9JWu%a  
authorization of unit trust 单位信托的认可 %M?A>7b  
authorized agent 指定代理人 8|9JJ<G7  
authorized capital 法定资本 gW0{s[}T  
authorized clerk 出市员 ZH o#2{F  
authorized dealer 认可交易商 (<.uvq61  
authorized financial institution 认可财务机构 {u7%Z}<0  
authorized fund 认可基金 8vP
:yh
@  
authorized fund house 获授权的基金公司；认可基金公司
a04I.5!  
authorized institution 认可机构 Z{'.fq2A  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 W.nQYH  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 NhP&sQO  
authorized insurer 获授权保险人；获认可承保人 6x6xv:\  
authorized investment 特准投资项目 c UJUZ@ol  
authorized person 获授权人 Z:TW{:lrI  
authorized representative 获授权代表 X?3?R\/  
authorized share capital 法定股本 IiX`l6L~W  
automated quotation system 自动报价系统 ^ W/,Z`  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] WziX1%0$n  
自动交易系统〔香港期货交易所有限公司〕 l~cT]E
p  
automatic adjustment mechanism 自动调整机制 %Fb4   
automatic adjustment system 自动调整系统 kaKV{;UM  
Automatic Clearing House 自动票据交换所 [ij8h,[~]  
automatic exchange rates accumulation system 自动化汇率累集系统 _dg2i|yP<  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 +a@:?=hc  
automatic teller machine [ATM] 自动柜员机 *ud"?{)Z  
autopay 自动转帐 lQt&K1m  
available assets 可用资产 jg,oGtRz  
available fiscal reserve 现存财政储备 dV~yIxD}C*  
available profit 可用利润 T[$! ^WT  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 CO+[iJ,4C+  
average 平均；平均数；海损  P5&mpl1  
average basic salary 平均基本薪金 47(/K2  
average consumer expenditure 平均消费开支；一般消费开支 T(n<@Ac]V  
average cost 平均成本 ]7#@lL;'0  
average cost of land production 增辟土地平均成本 xt{f+c@P  
average daily turnover 平均每日成交额 k3:8T#N>!O  
average daily wage rate 平均每日工资率 ^:c:~F6J  
average expenditure pattern 平均开支模式 'yrU_k,h  
average growth rate 平均增长率 jsXj9:X I  
average net fixed assets 固定资产平均净值 83^|a5  
average of relatives 相对价格平均数 zAr@vBfC%  
average price 平均价格 vmV<PK-  
average propensity to consume 平均消费倾向；一般消费倾向 wK0= I\WN9  
average propensity to save 平均储蓄倾向；一般储蓄倾向 dcK7Dd->  
average rate 平均率 #<^ngoOj  
average revenue 平均收入；平均收益 Ax'jNo
l  
average stock 平均库存；平均存货 8ec6J*b  
average yearly rent 平均年租 ."8bW^:  
avoidance of double taxation 避免双重课税 z}L3//  
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 4{[cXM8*j  
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