一些有用的会计术语(也不知道发的地方对不对)A

A: zK5bO=0j  
A share Ａ股；甲类股份 a39hP*  
abatement of tax 减税；减扣免税额 \V%_hl  
ABN AMRO Bank N.V. 荷兰银行 's%q  
above-the-line expenditure 线上项目支出；经常预算支出 CEtR[Cu  
above-the-line receipt 线上项目收入；经常预算收入 ?y%t}C\W  
ABSA Asia Limited 南非联合亚洲有限公司 fE;Q:# Z.  
absolute change 绝对数值变更 8A2z 5Aa  
absolute expenditure 实际开支 =!0I_L/  
absolute guideline figure 绝对准则数字 <Oz66bTze  
absolute interest 绝对权益 W|R-J  
absolute order of discharge 绝对破产解除令 284zmZZ  
absolute profit margin 绝对利润幅度 96ZdM=  
absolute value 实值；绝对值 ltA/  
absolutely vested interest 绝对既得权益 e3(<8]`b[  
absorbed cost 已吸收成本；已分摊成本 \"^%90F  
absorption 吸收；分摊；合并 ]((i?{jb(  
absorption rate 吸收率；摊配率；分摊率 `a4 $lyZ  
ACB Finance Limited 亚洲商业财务有限公司 RQ' H!(K  
acceptable form of reciprocity 合理的互惠条件 J=}F2C   
acceptable rate 适当利率；适当汇率 vXcy#  
acceptance agreement 承兑协议 7_)|I? =0d  
acceptance for honour 参加承兑 ZF{~ih*^u  
acceptor 承兑人；接受人；受票人 K0fv( !r{  
acceptor for honour 参加承兑人 ;VzMU ;j  
accident insurance 意外保险 *xH\)|3,  
Accident Insurance Association of Hong Kong 香港意外保险公会 %+tV/7|F  
accident insurance scheme 意外保险计划 &RY)o^g[4  
accident year basis 意外年度基准 "JhimgwvY  
accommodation 通融；贷款 AV4~U:vU  
accommodation bill 通融票据；空头票据 dH
II.=lT  
accommodation party 汇票代发人 2$0)?ZC?=  
account balance 帐户余额；帐户结余 }Ik1bkK  
account book 帐簿 8LrK94  
account collected in advance 预收款项 i0Pn Z J  
account current book 往来帐簿 7 .+al)hl  
account of after-acquired property 事后取得的财产报告 v59nw]'  
account of defaulter 拖欠帐目 ZKdh%8C  
account payable 应付帐款 Sb"2Im>  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 [)|+F wJ  
account receivable 应收帐款 KH<v@IJ\  
account receivable report 应收帐款报表 dOXD{c  
account statement 结单；帐单；会计财务报表 x ^vt; $  
account title 帐户名称；会计科目 Q7a(P  
accountant's report 会计师报告 ?q$P>guH6-  
Accountant's Report Rules 会计师报告规则 *\ECf.7jz  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ExrY>*v  
Accounting Arrangements 《会计安排》 6 =>G#  
accounting basis 会计基础 w|Q
d`  
accounting by Official Receiver 破产管理署署长呈交的帐目 S+T|a:]\7  
Accounting Circular 《会计通告》 Gp|JU Fo  
accounting class 会计类别 q=0 pQ1>  
accounting date 记帐日期；会计结算日期 =/Juh7[C  
accounting for money 款项核算 uqZ3Hyb  
Accounting Officer 会计主任 ,2zKQ2z  
accounting period 会计报告期；会计期 m&El)  
accounting policy 会计政策；会计方针 #PAU'u 3{/  
accounting practice 会计惯例 (!</%^ZI  
accounting principle 会计准则 \E hr@g  
accounting record 会计记录
{;n0/   
accounting report 会计报告 DY3:#X`4  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <GfVMD  
Accounting Society of China 中国会计学会 a%J/0'(d  
accounting statement 会计报表 Y!n'" *J>  
accounting system 会计制度；会计系统 !J^tg2M8:  
accounting transaction 会计事项；帐务交易 \Jpw1,6  
accounting treatment 会计处理 fusPMf *[  
accounting year 会计年度 W"qL-KW  
accretion 增值；添加 H1T~u{8j}  
accrual 应计项目；应累算数目 KH}t:m+h  
accrual basis 应计制；权责发生制 yazZw}};  
accrual basis accounting 应计制会计；权责发生制会计 3$_2weZxYn  
accrue 应累算；应计 n;OHH{E{  
accrued benefit 应累算利益 A{`]&K1u  
accrued charges 应计费用 6>B \|  
accrued cumulative preference share dividend 应累算的累积优先股股息 vttrKVA  
accrued expenses 应累算费用 >\bPZf)tJ)  
accrued interest payable 应付利息；应计未付利息 %b<%w   
accrued interest receivable 应收利息；应计未收利息 Zi1YZxF`Y  
accrued right 累算权益 AbY;H  
accruing profit 应累算的利润 g:i*O^c@  
accumulated fiscal reserve 累积财政储备 t)(v4^T  
accumulated profit 累积利润；滚存溢利 >hb-5xC  
accumulated reserve 累积储备 0/Q5d,'Y[2  
accumulation of surplus income 累积收益盈余 'j#a%j@{  
acquired assets 既得资产 az bUc4M  
acquisition 收购；购置；取得 Z;J`5=TS  
acquisition cost 购置成本 /v$]X4 S`  
acquisition expenses 购置费用 9 z*(8d  
acquisition of 100% interest 收购全部股权 zJ_My&~  
acquisition of control 取得控制权 =t.F2'<[Z  
acquisition of fixed assets 购置固定资产 L>:FGNf^H  
acquisition of shell “买壳” m X:bA5db  
acquisition price 收购价 S7#0*2#[o  
act of God 天灾 cYD1~JX.  
acting partner 执事合伙人 `~E<Sf<M  
active market 买卖活跃的市场；交投畅旺的市场；旺市 5f3!NeI  
active partner 积极参与的合伙人 R=8
6w_  
active trading 交投活跃 )"~=7)~<^  
actual circulation 实际流通 V"g~q?@F  
actual cost 实际成本 K#)bjxz  
actual expenditure 实际开支；实际支出 va+m9R0  
actual income 实际入息；实际收入；实际收益 =n)#!i  
actual market 现货市场 in?T]}  
actual price 现货价；实际价格 ?,V;f2c  
actual profit 实际利润 V*uEJ6T  
actual quotation 实盘；实际价位；实际报价 n}5x-SxS0  
actual year basis 按实际年度计算 =U_@zDD@V  
actuals 实货 ZjavD^ky  
actuarial investigation 精算调查 HnK/A0jM  
actuarial principle 精算原则 [Ekgft&  
actuarial report 精算师报告 P.1Qc)m4  
Actuarial Society of Hong Kong 香港精算学会 4ioNA/E  
actuarial valuation 精算师估值 T~|PU{  
actuary 精算师 ;]u1
~  
ad referendum agreement 暂定协议；有待覆核的协定 9BurjG1k?  
ad valorem duty 从价税；按值征税 KM@`YV
_"g  
ad valorem duty system 从价税制 %\

_h7:  
ad valorem fee 从价费 J{x##p<F$  
ad valorem tariff 从价关税 cuNq9y;[  
additional allowance 额外免税额 TP^\e_k  
additional amount for unexpired risk 未过期风险的额外款额 W7]mfy^  
additional assessable profit 补加应评税利润 i59k"pNm  
additional assessment 补加评税 '%$-]~  
additional commitment 额外承担 1W7 iip,  
additional commitment vote 额外承担拨款 Qv=Bq{N  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?e2Y`0  
additional dependent parent allowance 供养父母额外免税额 cWc$yE'  
additional provision 额外拨款 lDH_ Y]bM  
additional stamp duty 附加印花税 /gF]s_
 
additional tax 补加税罚款；补加税款 C7T;;1P?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 $1=v.'Y  
adjudged bankrupt 被裁定破产 y
OM -;h  
adjudicated bankrupt 裁定破产人 h!~|6nj  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 "pl[(rc+u  
adjudication of bankruptcy 裁定破产；宣告破产 *<;&>w8  
adjudication of insolvency 裁定无力偿还债务 =mAGD*NKu  
adjusted actual 经调整的实数；调整后的实数 s'2y%E#  
adjusted current assets 经调整的流动资产；调整后的流动资产 XSls]o s  
adjusted figure 经调整的数字；调整后的数额 -MsuBf  
adjusted liabilities 经调整的负债；调整后的负债 7TR'zW2W  
adjusted loss 经调整的亏损；调整后的亏损 Ic_tc  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 H8x:D3C0  
adjusted profit 经调整的利润；调整后的利润 1=- X<M75  
adjusted surplus 经调整的盈余额；调整后的盈余额 uvNnW}G4  
adjusted value 经调整的价值；调整后的价值 {<~s&EPd  
adjustment 调整；修订；理算〔保险〕 W *|OOa'  
adjustment centre 调剂中心 =b|)Wnt2f  
adjustment lag 调整过程的时间差距；调整时差 Mof)2Hbd:  
adjustment mechanism 调整机制 F^[M  
adjustment of loss 亏损调整 <w%DyRFw3  
adjustment process 调整过程；调整程序 c|3h|  
adjustment range 调整幅度 8L@UB6b\  
administered exchange rate 受管制汇率 '1qAZkz  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 &<#/&Pq/i  
administration expenses 行政费用 fCs\Q  
administration fee 手续费；行政费 Q=MCMe  
administration in bankruptcy 破产管理 uk`d,xF   
administration order 遗产管理令 E)RI!0Ra  
administrator 管理人；遗产管理人 :v''"+\  
administrator of the estate 遗产管理人 ,!8*g[^
O  
admission of debt 债项承认书 (#C
Bq  
admission of proof 接纳债权证明 OcLg3.:L  
advance 放贷款项；垫付款项；预支款项；预付款项 upZYv~Sa  
advance account 暂支帐目；预付款帐户 / *Ou$  
advance compensation 预付补偿金 M5
5e=  
advance from shareholder 股东垫款 %y!  
advance pending reimbursement 预支以待日后付还 U3(L.8(sA  
advanced economy 先进经济体系 ~7KynE  
advancement 预付；预付财产 )sMAhk|  
advances warrant 垫款令 a [0N,t  
advancing 贷出 \>w@=bq26  
adverse balance 逆差 .[]{
 Q  
adverse exchange 逆汇 ~mHXz  
advertisement addressed to shareholders 在报章刊登的致股东通告 5mDVFb 3a  
advice for collection 托收通知书 ;e`D#k
hB  
advice of drawing 提款通知书；汇票通知书 CvgPIrl  
advice of payment 付款通知 HFpjNR  
Advisory Committee [Securities and Futures Commission] /5a$@%  
谘询委员会〔证券及期货事务监察委员会〕 U+I3P  
Advisory Committee on Diversification 经济多元化谘询委员会 &8IWDx.7}  
affidavit 誓章；遗产申报誓章 K[`4vsE  
affidavit of no receipt 述明无收款的誓章 -zkW\O[  
affiliate 联号；联营公司；附属公司 1nw$B[  
affiliated company 附属公司；联号；联营公司 ?Aj\1y4L1  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ]JGKL5~p  
affordability 负担能力 E5v|SFD  
African Development Bank [AfDB] 非洲开发银行 j&o/X7I=  
after-acquired property 事后取得的财产 =<Zwv\U  
after-hours dealing 市后交易 pIM*c6  
after-tax profit 税后盈利；税后利润；税后溢利 Oc
t\He\.  
agency agreement 代理协议 8HHgN`_  
agency expenses 代理机构的开支 ksxO<Y  
agency fee 代理费 'Hcd&3a  
Agency Law 《代理法》 H@ 1[SKBl  
agent 代理人；承销人 xP<H,og&x=  
agent of company 公司代理人 KE&InTM/j  
agent's fee 代理人费；经纪费 tr#)iZ\  
aggregate 总计；总数；总体数字 ft*G*.0kO  
aggregate amount 总款额；总额 >'BU*  
aggregate assets and liabilities 总体资产与负债 iT)2 ?I6!  
aggregate at constant price 按固定价格计算的总体数字 WW,r9D:/  
aggregate demand 总需求 \" 5F;J  
aggregate gross position 总持仓量 s\F EA"w/  
aggregate limit 总限额 1o"y%*"
 
aggregate of salaries tax 合计薪俸税 38zR\@'j]4  
aggregate performance 总体表现；总体业绩 :y<Cd[/  
aggregate supply 总体供应 PaU@T!v  
aggregate surplus 总盈余 t*ri`}a{v  
aggregate total 整体总额 CfWK6>  
aggregate value 总值；合计价值 }V93~>  
aggregated basis 合计基准 XPR:_  
aggregated net chargeable income 合计应课税入息实额 #8WR{  
aggregation 合并计算；合计；总和 >TH-Q[  
aggregation of incomes of husband and wife 夫妇入息合并计算 OsHkAI  
aggregation of property 财产的总和 zEA{%)W  
agio 差价；贴水 Ply2DQr  
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》 h|$zHm  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment _KT]l./  
《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》 >Gw%r1)  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment  A[wxa
  
《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》 g&5pfrC [  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment _s*uF_:3  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 hx2!YNx !  
agreement for a settlement 授产协议 reD[j,i&t.  
agreement for assignment 转让协议 f%(e,KgW=  
agreement for sale 售卖协议；买卖协议 X(0:zb,#G*  
agreement for sale and purchase 买卖协议 h}c6+@w&-  
agreement for the payment of interest 支付利息协议 oIu,rjb  
agreement for the repayment of money 还款协议 z}Mb4{d1  
agreement of reinsurance 再保险协议 ocDVCCkxg  
Agricultural Bank of China 中国农业银行 ).O\O)K  
air passenger departure tax 飞机乘客离境税 #Fb0;H9`  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 eO"\UDBV  
airport tax 机场税 }]Z,\lA  
alcohol duty 酒精税 Bm2}\KOI  
alienation 让与；让渡；转让 xu\/]f)  
alimony 生活费；赡养费 ivDG3>"JG  
All Ordinaries Index [AOI] 所有普通股指数 Z_hBd['!  
all risks 全险；综合险 A~%g"  
All Sales Record for Stock Market 《股票市场成交报告》 :\ON+LQr  
Allied Capital Resources Limited 新联财务有限公司 XEe+&VQmY  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 t9=|* =;9)  
allocation letter 拨款信件 SFm.<^6  
allocation of fund 分配款项；预留款项 z!uB&2C{k  
allocation of profit 利润分配；溢利分配 ttJ:[ R'  
allocation warrant 拨款令 V< 9em7
 
allotment 分配；配股 O!@KM;  
allotment notice 股份配售通知；配股通知 Td=]tVM  
allotment of shares 股份分配 R'$ T6FB5  
allowable 可获宽免；免税的 ` wsMybe#  
allowable business loss 可扣除的营业亏损 tpy:o(H  
allowable expenses 可扣税的支出 ?\/dfK:!  
allowance 免税额；津贴；备抵；准备金 B@~eBU,$  
allowance for debts 债项的免税额 njx\$,ruN  
allowance for depreciation by wear and tear 耗损折旧免税额 *+1"S ]YF  
allowance for funeral expenses 殡殓费的免税额 u9y-zhj_$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 SE7 (+r  
allowance for repairs and outgoings 修葺及支出方面的免税额 t]YLt ,  
allowance to debtor 给债务人的津贴 Ltq*Vcl\  
alteration of capital 资本更改 "}y3@ M^  
alternate trustee 候补受托人 ybuSqFy`$  
amalgamation 合并 l1.Aw|'D  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 30T:* I|  
ambit of charges 征税范围；收费范围 5{x[EXE'  
amended valuation 经修订的估值 ;7hX0AK  
American Commodities Exchange 美国商品交易所 w7]p9B  
American Express Bank Limited 美国运通银行 "e!$=;5  
American Stock Exchange 美国证券交易所 ~wd?-$;070  
amortization 摊销 nms<6kfzL  
amount due from banks 存放银行同业的款项 pZ|nn  
amount due from banks abroad 存放海外银行同业的款项 ,"lBS?  
amount due from holding companies 控股公司欠款 B?zS_Ue  
amount due from local banks 存放本港银行同业的款项 kgI.kT(=  
amount due to banks 银行同业的存款 1(\I9L&J   
amount due to banks abroad 海外银行同业的存款 2%No>w}/2  
amount due to holding companies 控股公司存款 ]nr BmKB  
amount due to local banks 本港银行同业的存款 ZkVvL4yIK  
amount due to outport banks 外埠银行同业的存款 MRY)m@*+6  
amount for note issue 发行纸币的款额 7n3x19T  
amount of bond 担保契据的款额 )LS+M_  
amount of consideration 代价款额 1k70>RQ&69  
amount of contribution 供款数额 A`ertSlbhe  
amount of indebtedness 负债款额 N*4IxY'vX/  
amount of principal of the loan 贷款本金额 <`VJU2  
amount of rates chargeable 应征差饷数额 G^eFS;  
amount of share capital 股本额 ThiPT|5u  
amount of sums assured 承保款额 9p0HFri[  
amount of variation 变动幅度 bD^ob.c.A  
amount of vote 拨款数额 R~mMGz  
amount payable 应付款额 i?s&\3--Y  
amount receivable 应收款额 (H|d3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ia>th\_&  
analysis 分析 9!/1F !  
ancillary risk 附属风险 eNk!pI7g  
annual account 周年帐目；周年帐目报表；年度决算；年结 `[HoxCV3o  
annual accounting date 年结日期 E/Gs',Y  
annual allowance 每年免税额；年积金；年度津贴；年津 n<(5B|~y  
annual balance 年度余额 Kd|l\k!  
annual disposable income 每年可动用收入 ;>x1)|n5  
annual estimates 周年预算 Jhq5G"  
annual fee 年费 1:l&&/Wy  
annual general meeting 周年大会 mDt",#g  
annual growth rate 年增率；每年增长率 QBT-
J`Pz  
annual long-term supplement 长期个案每年补助金 . R8W<  
annual pensionable emolument 可供计算退休金的年薪 $S-;M0G x  
annual report 年报 \#*;H|U.x  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5O;oo@A:[  
annual return 周年报表；周年申报表；每年报税表格 UC2OYZb  
Annual Return Rules 《周年报表规则》 KcyM2hE7  
annual review of consumer prices 每年消费物价回顾 ba:du |Ec  
annual roll-forward basis 逐年延展方式 RgzSaP;;  
annual salary 年薪 2|H'j~  
annual statement 年度报表；年度决算表 U3iy
uE  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ng)yCa_Ny  
annuitant 年金受益人 [g 68O*  
annuity 年金 ~$
&r(9P  
annuity contract 年金合约 |k9j )Hg(  
annuity on human life 人寿年金 $TW+LWb   
antecedent debt 先前的债项 G&@RLht  
ante-dated cheque 倒填日期支票 vh{1u  
anticipated expenditure 预期开支 b(rBha|  
anticipated net profit 预期纯利 *g
MP_I  
anticipated revenue 预期收入 j`-y"6)  
anti-inflation measure 反通货膨胀措施 |^9ig_k`  
anti-inflationary stance 反通货膨胀立场 !urd $Ta  
apparent deficit 表面赤字 WiCM,wDi  
apparent financial solvency 表面偿债能力 4Fc1'  
apparent partner 表面合伙人 tf}Q%)`f  
application for personal assessment 个人入息课税申请书 :zy'hu;  
application of fund 资金应用 thboHPml{  
application to release as liquidator and to destruct the books of accounts and documents vT<wd
#  
申请免除清盘人职务及毁灭帐簿与文件 U=1`. Ove  
appointed actuary 委任精算师 `U>b6{K  
appointed auditor 委任核数师；委任审计师 ,OFr]74\  
appointed trustee 委任的受托人 Vy*Z"k  
appointer 委任人 !suiqP1\*  
apportioned pro rata 按比例分摊 5v-;*  
apportionment 分配；分摊 K`Zb;R X  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 YVV $g-D}  
apportionment formula 分摊方程式 NGD2z.  
apportionment of estate duty 遗产税的分摊 5oyMR_yl  
appraisal 估价；评估 RloPP  
appreciable growth 可观增长 ^)]*10  
appreciable impact 显着影响 ${:$jX[  
appreciable increase 可观增长 9 7qS.Z27  
appreciation 增值；升值 SPm5tU  
appreciation against other currencies 相对其他货币升值 s~ZC!-[;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r
*xw\  
appreciation tax 增值税 ?4||L8j2^  
appropriation 拨款；拨用；拨付 <(lSNGv5N  
appropriation account 拨款帐目 bM_(`]&*  
Appropriation Bill 拨款法案 `CUO!'U  
appropriation-in-aid system 补助拨款办法 ">^]^wa08  
approved assets 核准资产 v-aq".XQ  
approved basket stock 认可一篮子证券 2Ab#uPBn  
approved budget 核准预算 E|#R0n*  
approved charitable donation 认可慈善捐款 q`K-T_<  
approved charitable institution 认可慈善机构 ?{Z0g+B1  
approved currency 核准货币；认可货币 I%WK*AORM  
approved estimates 核准预算 xR%a
yT.  
approved estimates of expenditure 核准开支预算 ="eum7  
approved overseas insurer 核准海外保险人 ]ZATER)j
q  
approved overseas trust company 核准海外信托公司 JF=ABJ=  
approved pooled investment fund 核准汇集投资基金 _NW OSt  
approved provident fund scheme 认可公积金计划 cCCplL  
approved provision 核准拨款 UR=s{nFd  
approved redeemable share 核准可赎回股份 'GoeVq  
approved regional stock 认可地区性证券 lR3^&d72?  
approved retirement scheme 认可退休金计划 ~7H.<kJt  
approved subordinated loan 核准附属贷款 !`U<RlK7  
arbitrage 套戥；套汇；套利 RN3D:b+  
arbitrageur 套戥者；套汇者 V2* |j8|  
arbitrary amount 临时款项 a<36`#N  
arrangement 措施；安排；协定 z=pV{'  
arrears 欠款 }&hgedx  
arrears of pay 欠付薪酬 "x^bl+_"  
arrears of revenue 逾期未收税款；逾期未收的帐项 zUu>kJZ  
articles of association 组织章程；组织细则；组织章程细则 -+Dvyr  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1qN9bwRO  
ascertainment of profit 确定利润 *\vc_NP]  
"Asia Clear" “亚洲结算系统” 3k0%H]wt  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 bj^m<}   
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 uQ1;+P:L  
Asian Development Fund [ADF] 亚洲发展基金 *0zH5c  
Asian dollar bond 亚洲美元债券 ><7`$2Or  
Asian dollar market 亚洲美元市场 zSXC  
Asian dollar rate 亚洲美元利率 ~jTnjx  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Qeog$g.HI  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 *G=AhH$t  
asked price 沽盘；喊价；索价；卖方报价 c'qM$KN9G  
assessable income 应评税入息 L` "UeNT  
assessable loss 应评税亏损 B.WkHY%/  
assessable profit 应评税利润 j( :A  
assessable value 应评税值 zPc;[uHT  
assessed profit 估定利润 dEL"(e#0s4  
assessed value 经评估价值 $8}'6,  
assessment 评税；评定；估价；评税单 MF(~!SOIG  
assessment number 评税编号；估价编号 3%a37/|~y  
assessment of additional tax 补加税评税 ,]"u!,yHb  
assessment of performance 业绩评估；实绩评价 8;NO>L/J]i  
Assessor 评税主任 k| o,gcU  
asset price bubbles 资产价格泡沫 sn#h=,*4`  
asset-backed securities 具资产保证的证券 t"Hrn3w  
assets accretion 资产增值 #OTsD+2Za=  
assets and liabilities 资产与负债 hj1jY  
assets betterment statement 资产递增表；资产改进表 &Hxr3[+$  
assets lending 实物放款；有抵押贷款 4et#Q  
assets of the company passing on the death 死者去世时转移的公司资产 mm`3-F|  
assets pledged as security for liabilities 用作负债抵押的资产 s30_lddD  
assets portfolio 资产投资组合 OK}"|:hrd  
assets price 资产价格 F#wa)XH
 
assets quality 资产质素 z+I-3v  
assets realization 资产变现 5al{[mi  
assets refinancing arrangement 资产再集资安排 =S
nR9In  
assets securitization 资产证券化 !:e qPpz  
assets situated outside Hong Kong 在香港以外地方的资产 9U*vnLB  
assets stripping 削减资产；拆卖资产 M8}M*\2  
assets value 资产值 <k5~z(  
assignee 承让人 RJ44o>L4O  
assignment 转让；转让书；转让契 i6kyfOI  
assignment of interest 权益转让 ?Sxnq#r#  
assignment of letters patent and trade mark 专利证书及商标转让 # GGmA.  
assignment of property 物业转让；物业转让书 XQ+hTtP  
assignment right 转让权 -9"Ls?Cu  
assignor 转让人 V:J6eks
_  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Us5JnP5  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 sSK$  
associate member 附属会员 8msDJ{,X  
associated body corporate 相联法人团体 t79MBgZ  
associated company 相联公司；联属公司 U?{j  
associated corporation 相联法团 O=/Tx2i;  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] )Cl&"bX  
公认会计师公会〔英国〕 }D O#{@af  
Association of Futures Exchange Brokers 香港期货经纪协会 ^D
|c  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Yw<:I&  
association of underwriters 承保人组织 i=T/}c)  
assumption of control 接管 W=m_G]"L  
assurance 担保；保险；转易；转易书 <-pbLL9  
assurance of interest 权益的转易 $@j7VPE  
at 19XX price 按一九ＸＸ年价格计算 /<Et 
 
at a discount 按赔价计算；按贴水价格计算；打折扣 *1n:  
at a premium 按溢价计算；按升水价格计算 8ic_|hfY  
at call 通知付款；按通知 /H%pOL6(r  
at constant market price 按固定市价计算 K~>kruO";  
at constant price 按固定价格计算 kuaov3Ui  
at cost 按成本计算 =Yk$Q\c
 
at current market price 按当时市价计算；按现时市价计算 0*/~9n-Vl  
at current price 按当时价格计算；按现时价格计算 z-j\S7F  
at factor cost 按要素成本计算；按生产要素成本计算 `39U I7  
at money-of-the-day price 按付款当日价格计算 O.dNhd$  
at or better 按指定或较佳价位〔买卖指令〕 /'(P{O>{j  
at par 按面值计算；平价 `h'^S,'*  
at sight 见票即付 (I5ra_FVs  
at the close 按收市盘 =l+p nG  
at the opening 按开市盘 Yt^+31/%  
attestation 见证；见证条款 RFdN13sJv  
at-the-money option 平价期权 M~IiJ9{  
attorney 受权人；受托代表人 uJ$,e5q  
attornment 新拥有人承认书 z4goa2@Z  
attributable profit 可归属利润 4 #N#[;M  
attributable share value 可归属股份价值 /a_|oCeC}  
Auckland Stock Exchange 奥克兰证券交易所 SccU@3.X~  
auction 拍卖 ?*;zS%93U9  
auctioneer 拍卖商 49m/UeNZ  
audit 审计；核数 GFidriC  
Audit Commission 审计署 ES>3Cf
 
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ~0NZx8qG  
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〕 ')+EW" e  
audit review 帐目审查 #C`!yU6(  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 n_<]9  
audited account 审计帐目；经审计的帐目 ORoraEK  
audited annual account 经审计的周年帐目 5a/)
|  
audited balance sheet 经审计的资产负债表 QQ9Q[c  
auditor 核数师；核数主任；审计师 rSk $]E]Z  
auditor's certificate 核数师证明书；审计师证明书 J
oYzC8/r  
auditor's report 核数师报告；审计师报告 (ni$wjq=z^  
Aussie bond 澳元债券 x1~`Z}LX0  
austerity budget 紧缩预算 r/e&}!  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 D
iX4wmQ  
Australia All Ordinaries Index 澳洲所有普通股票指数 $4"OD"Z Cq  
Australian Dollar [AUD] 澳元 jDoWSYu4tY  
Australian Options Market 澳大利亚期权市场 %WNy=V9txp  
Australian Securities Commission 澳洲证券事务监察委员会 oKac~}_KL  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ^cNP?7g7  
Australian Stock Exchange 澳大利亚证券交易所 `@&qf}`  
Austrian Schilling [ATS] 奥地利先令 N%a[Y  
authentication 认证；鉴证 @&+ 1b=  
authority to purchase 委托购买证；委购书 <3bh-
)  
authorization 认可；核准；授权；授权书 ~"N]%Cu  
authorization by direction 指示授权 3,
?y !  
authorization by instruction 指令授权 saV`-#  
authorization by warrant 令状授权 Tla*V#:Ve  
authorization of unit trust 单位信托的认可 vBp5&*  
authorized agent 指定代理人 ?>_.~b~  
authorized capital 法定资本 -|lnJg4
 
authorized clerk 出市员 OL>/FOH:Fx  
authorized dealer 认可交易商 'e)t+  
authorized financial institution 认可财务机构 9&tV
#=s  
authorized fund 认可基金 Km?i{TW  
authorized fund house 获授权的基金公司；认可基金公司 ICi- iX  
authorized institution 认可机构 DF~w20+  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 NXx}KF c  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 /_O-m8+4m  
authorized insurer 获授权保险人；获认可承保人 %lPP1 R  
authorized investment 特准投资项目 tL~|/C)d R  
authorized person 获授权人 D7%89qt  
authorized representative 获授权代表 <3qbgn>}b  
authorized share capital 法定股本 ^\!p;R  
automated quotation system 自动报价系统 e:l 6;  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] R3~&|>7/T  
自动交易系统〔香港期货交易所有限公司〕 u-Vn
mig9  
automatic adjustment mechanism 自动调整机制 r?Vob}'Pt]  
automatic adjustment system 自动调整系统 dM') <lF  
Automatic Clearing House 自动票据交换所 N%-nxbI\  
automatic exchange rates accumulation system 自动化汇率累集系统 [Y*UCFhI0  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ubLLhf  
automatic teller machine [ATM] 自动柜员机 .28*vkH%C=  
autopay 自动转帐 o8,K1ic5#  
available assets 可用资产 k"Is.[I?^  
available fiscal reserve 现存财政储备 i<bs{Cu_S  
available profit 可用利润 Hq9(6w9w  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 /sai}r1  
average 平均；平均数；海损 ,]d}pJ}PX`  
average basic salary 平均基本薪金 S("bN{7nE  
average consumer expenditure 平均消费开支；一般消费开支 1a<,/N}}t  
average cost 平均成本 ^2=zp.)  
average cost of land production 增辟土地平均成本 ,wV2ZEW}e  
average daily turnover 平均每日成交额 %vksN$^  
average daily wage rate 平均每日工资率 j% nd  
average expenditure pattern 平均开支模式 ~i \69q%  
average growth rate 平均增长率 ^K"`k43{  
average net fixed assets 固定资产平均净值 ]?r8^LyZ4  
average of relatives 相对价格平均数 [B4?Z-K%  
average price 平均价格 d_`Ze.^   
average propensity to consume 平均消费倾向；一般消费倾向 0j
XIx2y  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Q6BWax|  
average rate 平均率 -K0tK~%q  
average revenue 平均收入；平均收益 ?`vb\K<5H;  
average stock 平均库存；平均存货 wFvilF V  
average yearly rent 平均年租 +k>v^sz  
avoidance of double taxation 避免双重课税 }vi%pfrB  
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 JUE>g8\b  
*~vRbD$q  
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