一些有用的会计术语(也不知道发的地方对不对)A

A:  x&^>|'H  
A share Ａ股；甲类股份 I7=g8/JD  
abatement of tax 减税；减扣免税额 u V[:e|v  
ABN AMRO Bank N.V. 荷兰银行 vH[G#A~4  
above-the-line expenditure 线上项目支出；经常预算支出 s}1S6*Cr  
above-the-line receipt 线上项目收入；经常预算收入 [B0]%!hFw  
ABSA Asia Limited 南非联合亚洲有限公司 mE>v (JY  
absolute change 绝对数值变更 #k}x} rn<'  
absolute expenditure 实际开支 6I8A[  
absolute guideline figure 绝对准则数字 ,q_'l?Pn  
absolute interest 绝对权益 p-CBsm5P  
absolute order of discharge 绝对破产解除令 1UHlA8w7Q  
absolute profit margin 绝对利润幅度 A5
WchS'  
absolute value 实值；绝对值 -9D2aY_>  
absolutely vested interest 绝对既得权益 H]I^?+)9  
absorbed cost 已吸收成本；已分摊成本 n7EG%q6m+  
absorption 吸收；分摊；合并 HLL:nczj  
absorption rate 吸收率；摊配率；分摊率 W'98ues%  
ACB Finance Limited 亚洲商业财务有限公司 @Yzdq\FI  
acceptable form of reciprocity 合理的互惠条件 E`A6GX  
acceptable rate 适当利率；适当汇率 =P}BAJ  
acceptance agreement 承兑协议 *- S/{ .&  
acceptance for honour 参加承兑 !k5I#w:  
acceptor 承兑人；接受人；受票人 
D
A9-F  
acceptor for honour 参加承兑人 UgqfO(  
accident insurance 意外保险 QXaE2}}P  
Accident Insurance Association of Hong Kong 香港意外保险公会 th :I31  
accident insurance scheme 意外保险计划 n7A %y2  
accident year basis 意外年度基准 {.r jp`39  
accommodation 通融；贷款 [c`u   
accommodation bill 通融票据；空头票据 ?=^~(x?S  
accommodation party 汇票代发人 B)L=)N  
account balance 帐户余额；帐户结余 &gv{LJd5b  
account book 帐簿 %)t9b@c!}  
account collected in advance 预收款项 Q:v9C ^7  
account current book 往来帐簿 NT1"?Thx|  
account of after-acquired property 事后取得的财产报告 isF jJPe  
account of defaulter 拖欠帐目 *X%dg$VcV  
account payable 应付帐款 bjq+x:>  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 _x'?igy  
account receivable 应收帐款 U@'F9UB`  
account receivable report 应收帐款报表 3oo Tn-`{  
account statement 结单；帐单；会计财务报表 i!nPiac  
account title 帐户名称；会计科目 Le?yzf  
accountant's report 会计师报告 S
Wq5=h  
Accountant's Report Rules 会计师报告规则 pBR9)T\n  
accounting and auditing procedure 会计与审计程序；会计与核数程序 dv7IHUFf  
Accounting Arrangements 《会计安排》 l<DpcLX  
accounting basis 会计基础 ?7eD<|  
accounting by Official Receiver 破产管理署署长呈交的帐目 bP+b~
!3  
Accounting Circular 《会计通告》 L_~vPp  
accounting class 会计类别 hQFF%xl  
accounting date 记帐日期；会计结算日期 N!=$6`d  
accounting for money 款项核算 ZC!GKWP2  
Accounting Officer 会计主任 ^q@6((O  
accounting period 会计报告期；会计期 )@hG#KMK  
accounting policy 会计政策；会计方针 ^Gt9.  
accounting practice 会计惯例 n !oxwA!  
accounting principle 会计准则 fGf C[DuY  
accounting record 会计记录  MYk%p'  
accounting report 会计报告 e/J|wM9Ak  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 'P`L?/_3  
Accounting Society of China 中国会计学会 wI{ED  
accounting statement 会计报表 KD(}-zUs  
accounting system 会计制度；会计系统 <\6<-x(H5  
accounting transaction 会计事项；帐务交易 .29y3}[PO  
accounting treatment 会计处理 tR{
@NFUcu  
accounting year 会计年度 =7l'3z8  
accretion 增值；添加 {E3329t|'  
accrual 应计项目；应累算数目 lYq/ n&@_1  
accrual basis 应计制；权责发生制 bdBFDg  
accrual basis accounting 应计制会计；权责发生制会计 %uUQBZ4  
accrue 应累算；应计 s9\HjK*+  
accrued benefit 应累算利益 n7$2
1*,  
accrued charges 应计费用 No(p:Snbo  
accrued cumulative preference share dividend 应累算的累积优先股股息 p]^?4  
accrued expenses 应累算费用 ]!mC
5Ea  
accrued interest payable 应付利息；应计未付利息 +<TnE+>j  
accrued interest receivable 应收利息；应计未收利息 [W*xPXr*  
accrued right 累算权益 i,R+C.6{  
accruing profit 应累算的利润 F,)\\$=,  
accumulated fiscal reserve 累积财政储备 ]A#K;AW{U  
accumulated profit 累积利润；滚存溢利 +jv&V%IL  
accumulated reserve 累积储备 2<X.kM?N{B  
accumulation of surplus income 累积收益盈余 ?z/ )Hkw  
acquired assets 既得资产 +#wh`9[wBt  
acquisition 收购；购置；取得 $p?TE8G  
acquisition cost 购置成本 24; BY'   
acquisition expenses 购置费用 gQ8FjL6?  
acquisition of 100% interest 收购全部股权 x[m&ILr  
acquisition of control 取得控制权 I}!ErV  
acquisition of fixed assets 购置固定资产 E4;@P']`  
acquisition of shell “买壳” {zmh0c;|  
acquisition price 收购价 pI]tv@>:f  
act of God 天灾 w1q`  
acting partner 执事合伙人 e^ ZxU/e  
active market 买卖活跃的市场；交投畅旺的市场；旺市 %]iE(!>3oy  
active partner 积极参与的合伙人 ~L55l2u7  
active trading 交投活跃 q2U8]V U)  
actual circulation 实际流通 MzP q(`W  
actual cost 实际成本 )_-EeH  
actual expenditure 实际开支；实际支出 Yg<4}l."  
actual income 实际入息；实际收入；实际收益 mAZfo53  
actual market 现货市场 P-25]-  
actual price 现货价；实际价格 y$h.k"
x`  
actual profit 实际利润 #|ILeby  
actual quotation 实盘；实际价位；实际报价 .kT}E5  
actual year basis 按实际年度计算 ,+mH1#-3  
actuals 实货 fk)5T
Pc^  
actuarial investigation 精算调查 EW}7T3g  
actuarial principle 精算原则 tOEY|  
actuarial report 精算师报告 fvH4<c5x  
Actuarial Society of Hong Kong 香港精算学会 \])-Bp,  
actuarial valuation 精算师估值 ob(S/t  
actuary 精算师 +jifbf-  
ad referendum agreement 暂定协议；有待覆核的协定 f*HEw  
ad valorem duty 从价税；按值征税 WA1h|:Z  
ad valorem duty system 从价税制 (h$[g"8  
ad valorem fee 从价费 83[gV@LW0m  
ad valorem tariff 从价关税 $bdtiD  
additional allowance 额外免税额 a|5^4 J\%  
additional amount for unexpired risk 未过期风险的额外款额 >anq1Kf  
additional assessable profit 补加应评税利润 %k8H
'w\  
additional assessment 补加评税 A&8{0  
additional commitment 额外承担 4 >2g&);B  
additional commitment vote 额外承担拨款 n5e1ky*9w  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 t7; ^rk*  
additional dependent parent allowance 供养父母额外免税额 uNoP8U%*  
additional provision 额外拨款 !YZ$WiPl  
additional stamp duty 附加印花税 R{3vPG  
additional tax 补加税罚款；补加税款 6{8
dv9tK  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 %X
^K5Io  
adjudged bankrupt 被裁定破产 TTQ(\l4  
adjudicated bankrupt 裁定破产人 rV[/G#V>{  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 5+yT{,(5  
adjudication of bankruptcy 裁定破产；宣告破产 1v2pPUH\  
adjudication of insolvency 裁定无力偿还债务 zc4l{+3  
adjusted actual 经调整的实数；调整后的实数 m_;<7W&p]  
adjusted current assets 经调整的流动资产；调整后的流动资产 qy$1+>f1  
adjusted figure 经调整的数字；调整后的数额 |u5Xi5q.f  
adjusted liabilities 经调整的负债；调整后的负债 E|`JmfLQu  
adjusted loss 经调整的亏损；调整后的亏损 \fjr`t]  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 P"k`h=>!4  
adjusted profit 经调整的利润；调整后的利润 x } X1 O)  
adjusted surplus 经调整的盈余额；调整后的盈余额 VQe@H8>3  
adjusted value 经调整的价值；调整后的价值 5U[bn=n  
adjustment 调整；修订；理算〔保险〕 7~H.\4HB  
adjustment centre 调剂中心 1:Dm,d;  
adjustment lag 调整过程的时间差距；调整时差 48p< ~#<W\  
adjustment mechanism 调整机制 8-clL\bm  
adjustment of loss 亏损调整 Uk0Fo(HY  
adjustment process 调整过程；调整程序 u ^}R]:n  
adjustment range 调整幅度 +ia N[F$  
administered exchange rate 受管制汇率 4w<4\zT_U}  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 J\fu6Ti  
administration expenses 行政费用 6M-Y`T`J  
administration fee 手续费；行政费 J~=tR1k  
administration in bankruptcy 破产管理 XxeyGs^%9  
administration order 遗产管理令 Duh[(r_  
administrator 管理人；遗产管理人 78n`VmH~L  
administrator of the estate 遗产管理人 l<"Z?z  
admission of debt 债项承认书 ~IIlCmMl,  
admission of proof 接纳债权证明 7!r)[2l  
advance 放贷款项；垫付款项；预支款项；预付款项 vf-cx\y7  
advance account 暂支帐目；预付款帐户 WN`|5"?$  
advance compensation 预付补偿金 c!20((2|I  
advance from shareholder 股东垫款 jDKL}x  
advance pending reimbursement 预支以待日后付还 Fmo^ ?~b  
advanced economy 先进经济体系 9u%S<F"  
advancement 预付；预付财产 lAZn0EU  
advances warrant 垫款令 (w
/)u  
advancing 贷出 :0o,pndU  
adverse balance 逆差 SGK=WLGM
8  
adverse exchange 逆汇 sY*iR
q  
advertisement addressed to shareholders 在报章刊登的致股东通告 ]Ac&h aAP  
advice for collection 托收通知书 Pi&8!e<  
advice of drawing 提款通知书；汇票通知书 GDBxciv  
advice of payment 付款通知 3g''j7  
Advisory Committee [Securities and Futures Commission] c
*:H6(u  
谘询委员会〔证券及期货事务监察委员会〕 ?jy6%Y#,i  
Advisory Committee on Diversification 经济多元化谘询委员会 ek9Y9eJ"  
affidavit 誓章；遗产申报誓章 uL1$yf'  
affidavit of no receipt 述明无收款的誓章 ![}q9aeT  
affiliate 联号；联营公司；附属公司 ,LpGE>s  
affiliated company 附属公司；联号；联营公司 P S [ifC  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 1,pg7L8H  
affordability 负担能力 ;VlA~tv  
African Development Bank [AfDB] 非洲开发银行 Sru}0M#M  
after-acquired property 事后取得的财产 9X%H$>s  
after-hours dealing 市后交易 SRfnT?u6  
after-tax profit 税后盈利；税后利润；税后溢利 JrhDqyk*  
agency agreement 代理协议 klON6<w  
agency expenses 代理机构的开支 b
8$(j2B~  
agency fee 代理费 KB6'sj  
Agency Law 《代理法》 o n+:{ad  
agent 代理人；承销人 u?-X07_  
agent of company 公司代理人 PY{])z3N  
agent's fee 代理人费；经纪费 /QT"5fxKJ  
aggregate 总计；总数；总体数字 '(o*l  
aggregate amount 总款额；总额 1Ka
,u20  
aggregate assets and liabilities 总体资产与负债 IP3%'2}-  
aggregate at constant price 按固定价格计算的总体数字 c(5r  
aggregate demand 总需求 4,.B#: 8  
aggregate gross position 总持仓量 <~ 9a3c?  
aggregate limit 总限额 nPh|rW=  
aggregate of salaries tax 合计薪俸税 ER4j=O#  
aggregate performance 总体表现；总体业绩 `:&jbd4H  
aggregate supply 总体供应 B^yA+&3HI  
aggregate surplus 总盈余 Cg4l*"_  
aggregate total 整体总额 }US^GEs(  
aggregate value 总值；合计价值 "PhP1;A9,  
aggregated basis 合计基准 Ed$;#4  
aggregated net chargeable income 合计应课税入息实额 L28DBjE)A  
aggregation 合并计算；合计；总和 }k7t#O  
aggregation of incomes of husband and wife 夫妇入息合并计算 +;*dFL  
aggregation of property 财产的总和 ,'0Zd(s  
agio 差价；贴水 !caY  
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》 )~CnDk}^R  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment hJsYKd8g  
《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》 vD@=V#T  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment L%sskV(  
《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》 YKtF)N;m]  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment F-SD4a  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 $lYy`OuC  
agreement for a settlement 授产协议 qo^PS  
agreement for assignment 转让协议 @}[yC['  
agreement for sale 售卖协议；买卖协议 /6@iRswa  
agreement for sale and purchase 买卖协议 pZUXXX  
agreement for the payment of interest 支付利息协议 AIK99  
agreement for the repayment of money 还款协议 "z/)> ?Wn  
agreement of reinsurance 再保险协议 $~s|%>@  
Agricultural Bank of China 中国农业银行 h:qt?$]J  
air passenger departure tax 飞机乘客离境税 %hM8px4d  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 |2'u@<(Z/  
airport tax 机场税 q` Z_Bw  
alcohol duty 酒精税 ZQV,gIFys  
alienation 让与；让渡；转让  h|Z%b_a  
alimony 生活费；赡养费 /%4wm?(eA  
All Ordinaries Index [AOI] 所有普通股指数 E!_mXjlPc  
all risks 全险；综合险 +T|M U  
All Sales Record for Stock Market 《股票市场成交报告》 >3\($<YDZM  
Allied Capital Resources Limited 新联财务有限公司 LFHzd@Y7
"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5UU1HC;C  
allocation letter 拨款信件 YA,vT[kX  
allocation of fund 分配款项；预留款项 TcjTF|q>  
allocation of profit 利润分配；溢利分配 piv/QP-X  
allocation warrant 拨款令 [>^xMF]$2  
allotment 分配；配股 %n7Y5|Uh  
allotment notice 股份配售通知；配股通知 ~,jBm^4  
allotment of shares 股份分配 sCi"qtHP  
allowable 可获宽免；免税的 y8k*{1MuO  
allowable business loss 可扣除的营业亏损 M`jqUg  
allowable expenses 可扣税的支出 ,|u^-J@  
allowance 免税额；津贴；备抵；准备金 %hnv go:^g  
allowance for debts 债项的免税额 xQ{n|)i>  
allowance for depreciation by wear and tear 耗损折旧免税额 "?r=n@Kv  
allowance for funeral expenses 殡殓费的免税额 AXmW7/Sj"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,-[e{=Cz  
allowance for repairs and outgoings 修葺及支出方面的免税额 dH8^\s .F  
allowance to debtor 给债务人的津贴 /j|Rz5@=  
alteration of capital 资本更改 fP:26pK^  
alternate trustee 候补受托人 yCt,-mz!z  
amalgamation 合并 RD1N@sHDKc  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o fw0_)!Q  
ambit of charges 征税范围；收费范围 U0Q:sA U  
amended valuation 经修订的估值 : U:>X6f  
American Commodities Exchange 美国商品交易所 WhY8#B'?  
American Express Bank Limited 美国运通银行 xP+HdA2X  
American Stock Exchange 美国证券交易所 |4lrVYG^K  
amortization 摊销 V <;vy&&  
amount due from banks 存放银行同业的款项 H)u<$y!8  
amount due from banks abroad 存放海外银行同业的款项 1+0DTqWz  
amount due from holding companies 控股公司欠款 >^\}"dEvr  
amount due from local banks 存放本港银行同业的款项 BEfp3|Stb  
amount due to banks 银行同业的存款 &y~EEh|  
amount due to banks abroad 海外银行同业的存款 C~PoC
'"q  
amount due to holding companies 控股公司存款
b{WEux{)  
amount due to local banks 本港银行同业的存款 s'Op|`&X  
amount due to outport banks 外埠银行同业的存款 ]`S35b  
amount for note issue 发行纸币的款额 7 g2@RKo  
amount of bond 担保契据的款额 9"%ot=)  
amount of consideration 代价款额 [
S_8;j  
amount of contribution 供款数额 T+9#&  
amount of indebtedness 负债款额 `EjPy>kM  
amount of principal of the loan 贷款本金额 _h2s(u >\  
amount of rates chargeable 应征差饷数额 E,
fG<X{  
amount of share capital 股本额 :fW\!o8Z2  
amount of sums assured 承保款额 c/bIt  
amount of variation 变动幅度 H|]~(.w 1}  
amount of vote 拨款数额 "h>B`S  
amount payable 应付款额 XX@@tzN  
amount receivable 应收款额 f-M9OI  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D. _*
p  
analysis 分析 |` +G7?)Y  
ancillary risk 附属风险 U:[#n5g  
annual account 周年帐目；周年帐目报表；年度决算；年结 c(tX761qz  
annual accounting date 年结日期 E@%X  
annual allowance 每年免税额；年积金；年度津贴；年津 l[)ZEEP  
annual balance 年度余额 ED>T2.:{  
annual disposable income 每年可动用收入 bOKgR{i  
annual estimates 周年预算 ,*Vt53@E  
annual fee 年费 Q:/BC= ~  
annual general meeting 周年大会 FN)vFQ#J  
annual growth rate 年增率；每年增长率 hj8S#  
annual long-term supplement 长期个案每年补助金 /!//i^  
annual pensionable emolument 可供计算退休金的年薪 7j <:hF~  
annual report 年报 k;AV'r  
Annual Report on the Consumer Price Index 《消费物价指数年报》 v]tNJ=aI  
annual return 周年报表；周年申报表；每年报税表格 !VF.=\iH/  
Annual Return Rules 《周年报表规则》 Le*sLuxk<  
annual review of consumer prices 每年消费物价回顾 E}*   
annual roll-forward basis 逐年延展方式 j!oD9&W4~  
annual salary 年薪 ~SWR|[  
annual statement 年度报表；年度决算表 ^I4/{,Ev  
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 P<1ZpL  
annuitant 年金受益人 }/{G  
annuity 年金 BRu/pyxG  
annuity contract 年金合约 w N-np3k  
annuity on human life 人寿年金 [`u3SN/P  
antecedent debt 先前的债项 ^{vf|zZ _  
ante-dated cheque 倒填日期支票 GG KD8'j]  
anticipated expenditure 预期开支 pjh o#yP  
anticipated net profit 预期纯利 g'F{;Ur  
anticipated revenue 预期收入 ;is*[r\|1  
anti-inflation measure 反通货膨胀措施 13X0LN  
anti-inflationary stance 反通货膨胀立场
< mb.F-8  
apparent deficit 表面赤字 s?j` _B  
apparent financial solvency 表面偿债能力
_ zh>q4M  
apparent partner 表面合伙人 .%iJin"  
application for personal assessment 个人入息课税申请书 ~qk5Mk4$  
application of fund 资金应用 ~gjREl,+D#  
application to release as liquidator and to destruct the books of accounts and documents H /kSFf{  
申请免除清盘人职务及毁灭帐簿与文件 T==(Pw7R7  
appointed actuary 委任精算师 5,pKv  
appointed auditor 委任核数师；委任审计师
:Ur=}@Dj  
appointed trustee 委任的受托人 6jGPmOM/  
appointer 委任人 U6R"eQUTV  
apportioned pro rata 按比例分摊 D)u 9Y  
apportionment 分配；分摊 QnWM<6xK"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <`~zKFUQ[  
apportionment formula 分摊方程式 ]B;\?Tim  
apportionment of estate duty 遗产税的分摊 ns{BU->f  
appraisal 估价；评估
;T6x$e  
appreciable growth 可观增长 pX nY=  
appreciable impact 显着影响 #DL( %=:  
appreciable increase 可观增长 oZY2K3J)  
appreciation 增值；升值 2`-yzm  
appreciation against other currencies 相对其他货币升值 Xg](V.B6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 RnA>oKc  
appreciation tax 增值税 gx*rxid  
appropriation 拨款；拨用；拨付 x@@U&.1_A  
appropriation account 拨款帐目 |]<eJ|\=  
Appropriation Bill 拨款法案 J:{$\m'  
appropriation-in-aid system 补助拨款办法 D`t }V  
approved assets 核准资产 2!Mwui;%  
approved basket stock 认可一篮子证券 P[.BK  
approved budget 核准预算 |kUxTe  
approved charitable donation 认可慈善捐款 d]v4`nc  
approved charitable institution 认可慈善机构 _-vf<QO]  
approved currency 核准货币；认可货币 /p=9"?  
approved estimates 核准预算 !+E|{Zj  
approved estimates of expenditure 核准开支预算 q66+x)  
approved overseas insurer 核准海外保险人 LOD'iiH6  
approved overseas trust company 核准海外信托公司 e@-"B9~   
approved pooled investment fund 核准汇集投资基金 ae)0Yu`*G7  
approved provident fund scheme 认可公积金计划 UHtxzp =[  
approved provision 核准拨款 Pmj]"7Vd[  
approved redeemable share 核准可赎回股份 BZXP%{njS  
approved regional stock 认可地区性证券 I1H} 5bf3  
approved retirement scheme 认可退休金计划 >UP{=`  
approved subordinated loan 核准附属贷款 X>n\@rTo  
arbitrage 套戥；套汇；套利 B"-gK20vY  
arbitrageur 套戥者；套汇者 :uAW  
arbitrary amount 临时款项 GS%i<HQ3  
arrangement 措施；安排；协定 q;))3aQe  
arrears 欠款 wW7W+,{o  
arrears of pay 欠付薪酬 pP4i0mO{Dv  
arrears of revenue 逾期未收税款；逾期未收的帐项 kH!I&4d&  
articles of association 组织章程；组织细则；组织章程细则 hLVS}HE2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 lF:gQ
]oc  
ascertainment of profit 确定利润 uc%
&g  
"Asia Clear" “亚洲结算系统” $II[b-X?S  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 I 9yNTD  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 AnbY<&OC1  
Asian Development Fund [ADF] 亚洲发展基金 !bn
uCc  
Asian dollar bond 亚洲美元债券 X7I"WC1ncz  
Asian dollar market 亚洲美元市场 `ym@U(;N  
Asian dollar rate 亚洲美元利率 C-
;y#a)  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 _)J;PbK~  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ~ caKzq  
asked price 沽盘；喊价；索价；卖方报价 &S}i)Nu6J  
assessable income 应评税入息 U&fOsx?"  
assessable loss 应评税亏损 ?|8QL9Q"|  
assessable profit 应评税利润 x?J- {6k  
assessable value 应评税值 >K{/Jx&  
assessed profit 估定利润 rh*Pl]'3z  
assessed value 经评估价值 +$MNG  
assessment 评税；评定；估价；评税单 H61,pr
>  
assessment number 评税编号；估价编号 8oSndfV  
assessment of additional tax 补加税评税 x%ZgLvdp,  
assessment of performance 业绩评估；实绩评价 qll)  
Assessor 评税主任 ,3G8
afo  
asset price bubbles 资产价格泡沫 EDR;" G(N  
asset-backed securities 具资产保证的证券 ta>:iQa  
assets accretion 资产增值 u,:GJU  
assets and liabilities 资产与负债 (C#9/WO?  
assets betterment statement 资产递增表；资产改进表 {:&t;5qz^  
assets lending 实物放款；有抵押贷款 DiK@>$v  
assets of the company passing on the death 死者去世时转移的公司资产 i|X ;n  
assets pledged as security for liabilities 用作负债抵押的资产 1 l'Wb2g>A  
assets portfolio 资产投资组合 q$EicH}k8  
assets price 资产价格 IqK??KSC  
assets quality 资产质素 aU]A#g   
assets realization 资产变现 pYo]lO  
assets refinancing arrangement 资产再集资安排 $_-f}E  
assets securitization 资产证券化 ]8(_{@/  
assets situated outside Hong Kong 在香港以外地方的资产 *r
O#UE2  
assets stripping 削减资产；拆卖资产 UV%Al)3  
assets value 资产值 ^CUeq"GYoZ  
assignee 承让人 N|c;Qzl
 
assignment 转让；转让书；转让契 O:f
v1  
assignment of interest 权益转让 >9{Gdq[gyr  
assignment of letters patent and trade mark 专利证书及商标转让 bk E4{P"  
assignment of property 物业转让；物业转让书 }2Y:#{m  
assignment right 转让权 &pS <4  
assignor 转让人 uBLI!N-G  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 nB?$W4  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 7:U^Ki  
associate member 附属会员 G#ov2  
associated body corporate 相联法人团体 <4z |"(  
associated company 相联公司；联属公司 B$aA=+<S  
associated corporation 相联法团 :E/]Bjq$;  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ^[}^+  
公认会计师公会〔英国〕 UY*3b<F}  
Association of Futures Exchange Brokers 香港期货经纪协会  k%V#{t.  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Z~^)B8  
association of underwriters 承保人组织 .g.v  
assumption of control 接管 'rJkxU{  
assurance 担保；保险；转易；转易书 .P\wE";  
assurance of interest 权益的转易 dxkq*  
at 19XX price 按一九ＸＸ年价格计算 jnvi_Rodm  
at a discount 按赔价计算；按贴水价格计算；打折扣 YC#N],#  
at a premium 按溢价计算；按升水价格计算 j 
)6A  
at call 通知付款；按通知 fu3/n@L  
at constant market price 按固定市价计算 w-?_U7'  
at constant price 按固定价格计算 dzMlfJp  
at cost 按成本计算 4l+"J:,  
at current market price 按当时市价计算；按现时市价计算 `_C4L=q"  
at current price 按当时价格计算；按现时价格计算 5v4 ,YHD  
at factor cost 按要素成本计算；按生产要素成本计算 42aYM!  
at money-of-the-day price 按付款当日价格计算 K_ P08  
at or better 按指定或较佳价位〔买卖指令〕 T]\_[e:'  
at par 按面值计算；平价 K1M
s  
at sight 见票即付 Xc;W9e(U  
at the close 按收市盘 OosxuAC(  
at the opening 按开市盘 Tj}H3/2  
attestation 见证；见证条款 J[rpMQ  
at-the-money option 平价期权 smQ<lwA  
attorney 受权人；受托代表人 8KRm>-H)  
attornment 新拥有人承认书 4QODuyl2H  
attributable profit 可归属利润 !Mp.jE  
attributable share value 可归属股份价值 y@"6Dt|  
Auckland Stock Exchange 奥克兰证券交易所 (j;
s6g0  
auction 拍卖 L.XGD|m  
auctioneer 拍卖商 W'x/Kg,w-  
audit 审计；核数 6p%;:mDB  
Audit Commission 审计署 p`lv$ @q'  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] uh'{+E;=  
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〕 -@{5 u d  
audit review 帐目审查 !E<y:$eH:  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 e;9Z/);#s  
audited account 审计帐目；经审计的帐目 }p 0\  
audited annual account 经审计的周年帐目 HV@C@wmg  
audited balance sheet 经审计的资产负债表 Su99A.w  
auditor 核数师；核数主任；审计师 coq7La[  
auditor's certificate 核数师证明书；审计师证明书 n}cjVH5  
auditor's report 核数师报告；审计师报告 !, Y1FC  
Aussie bond 澳元债券 '{+5+ J  
austerity budget 紧缩预算 P!@b:.$  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Q@gmtAp  
Australia All Ordinaries Index 澳洲所有普通股票指数 3B#qQ#  
Australian Dollar [AUD] 澳元 _]btsv\)f  
Australian Options Market 澳大利亚期权市场 `,|"rn#S  
Australian Securities Commission 澳洲证券事务监察委员会 [%'yHb~<  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Eb66GXF[  
Australian Stock Exchange 澳大利亚证券交易所 o.IJ4'}aN  
Austrian Schilling [ATS] 奥地利先令 c3,YA,skb!  
authentication 认证；鉴证 4SRX@/ #8*  
authority to purchase 委托购买证；委购书 R&Y+x;({  
authorization 认可；核准；授权；授权书 ._j9^Ll  
authorization by direction 指示授权 k@MAi*  
authorization by instruction 指令授权 x"q!=&>f  
authorization by warrant 令状授权 Z _W.
iBF  
authorization of unit trust 单位信托的认可 Nv!If$d  
authorized agent 指定代理人 t]LOBy-Kv  
authorized capital 法定资本 b_2bg>|;  
authorized clerk 出市员 T.\=R  
authorized dealer 认可交易商 "NR`{1f:O  
authorized financial institution 认可财务机构 cKt=_4Lf  
authorized fund 认可基金 7M;7jI/C  
authorized fund house 获授权的基金公司；认可基金公司 yO\.dp  
authorized institution 认可机构 ayR=GqZ1  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
S-{=4b'  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 yf7p,_E/  
authorized insurer 获授权保险人；获认可承保人 RV^ N4q4  
authorized investment 特准投资项目 8i:E$7etH  
authorized person 获授权人 qzD<_ynA  
authorized representative 获授权代表 %mKM9>lf#  
authorized share capital 法定股本 *9J>3  
automated quotation system 自动报价系统 o9I=zAGjy  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Yxik.S+G  
自动交易系统〔香港期货交易所有限公司〕 KQGdV{VFs  
automatic adjustment mechanism 自动调整机制 BZHba8c(  
automatic adjustment system 自动调整系统 )5n*4A  
Automatic Clearing House 自动票据交换所 /dGpac  
automatic exchange rates accumulation system 自动化汇率累集系统 QP HibPP:  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 1.
29%O8V_  
automatic teller machine [ATM] 自动柜员机 L-. +yNX)  
autopay 自动转帐 u7  s-  
available assets 可用资产 />^sGB  
available fiscal reserve 现存财政储备 GHeucG}?  
available profit 可用利润 <k59Ni9  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 )Iu0MN&  
average 平均；平均数；海损 !4Q0   
average basic salary 平均基本薪金 >1luLp/,$  
average consumer expenditure 平均消费开支；一般消费开支 ;ED` 7  
average cost 平均成本 JmlMfMpXMs  
average cost of land production 增辟土地平均成本 /j%(Z/RM  
average daily turnover 平均每日成交额 9R$0[HbI3  
average daily wage rate 平均每日工资率 hO8~Rg   
average expenditure pattern 平均开支模式 hb@,fgo!Q  
average growth rate 平均增长率 q|N,?f9  
average net fixed assets 固定资产平均净值 ~4-:;8a  
average of relatives 相对价格平均数 C8dC_9  
average price 平均价格 g"b{M  
average propensity to consume 平均消费倾向；一般消费倾向 cX~J6vNy5  
average propensity to save 平均储蓄倾向；一般储蓄倾向 a6Zg~>vX  
average rate 平均率 Klr+\R@(n  
average revenue 平均收入；平均收益 #R^^XG`1  
average stock 平均库存；平均存货 T,G38  
average yearly rent 平均年租 )>-94xx|  
avoidance of double taxation 避免双重课税 D1G9^7:^E  
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 8&q[jxI@8  
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