一些有用的会计术语(也不知道发的地方对不对)A

A: YU,zQ V'  
A share Ａ股；甲类股份 x\yM|WGL  
abatement of tax 减税；减扣免税额 1 iH@vd  
ABN AMRO Bank N.V. 荷兰银行 ']}-;m\  
above-the-line expenditure 线上项目支出；经常预算支出 Tuvs}  
above-the-line receipt 线上项目收入；经常预算收入 *DJsY/9d}'  
ABSA Asia Limited 南非联合亚洲有限公司 Jz8P':6[  
absolute change 绝对数值变更 _H| )g*]t  
absolute expenditure 实际开支 `m 5\  
absolute guideline figure 绝对准则数字 5_^d3LOT0x  
absolute interest 绝对权益 i\xs!QU  
absolute order of discharge 绝对破产解除令 8eT#-9q@  
absolute profit margin 绝对利润幅度 B:zx 9  
absolute value 实值；绝对值 rz|T2K  
absolutely vested interest 绝对既得权益 %`Ce#b()'  
absorbed cost 已吸收成本；已分摊成本 !)M}(I}  
absorption 吸收；分摊；合并 pMU\f  
absorption rate 吸收率；摊配率；分摊率 `_J&*Kk5  
ACB Finance Limited 亚洲商业财务有限公司 htB2?%S=T  
acceptable form of reciprocity 合理的互惠条件 H I9/  
acceptable rate 适当利率；适当汇率 Dl!0Hl  
acceptance agreement 承兑协议 rJ/HIda  
acceptance for honour 参加承兑 |!oC7!+0^  
acceptor 承兑人；接受人；受票人 PMQTcQ^  
acceptor for honour 参加承兑人 g`y9UYeh  
accident insurance 意外保险 <@J$hs9s  
Accident Insurance Association of Hong Kong 香港意外保险公会 D0J{pAJ  
accident insurance scheme 意外保险计划 >?+Rtg|${  
accident year basis 意外年度基准 !.h{/37
]  
accommodation 通融；贷款 h7]+#U]mi
 
accommodation bill 通融票据；空头票据 49"C'n0wST  
accommodation party 汇票代发人 ~}OaX+!  
account balance 帐户余额；帐户结余 W6?=9].gc  
account book 帐簿 |gkNhxzB  
account collected in advance 预收款项 <:-4GJH=  
account current book 往来帐簿 4~ x>]  
account of after-acquired property 事后取得的财产报告 DgEdV4@p  
account of defaulter 拖欠帐目 u>fs yn9c  
account payable 应付帐款 6*,55,y  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4K cEJlK5  
account receivable 应收帐款 *zRig|k!H  
account receivable report 应收帐款报表 shw?_#?1dy  
account statement 结单；帐单；会计财务报表 TG=A]--_a  
account title 帐户名称；会计科目 9Qyc!s`  
accountant's report 会计师报告 N[@~q~v  
Accountant's Report Rules 会计师报告规则 L|[i<s;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Od.@G~  
Accounting Arrangements 《会计安排》 5Sl"1HL  
accounting basis 会计基础 -zECxHjx  
accounting by Official Receiver 破产管理署署长呈交的帐目 CH7a4qL`  
Accounting Circular 《会计通告》 AMrYT+1  
accounting class 会计类别 PTHxvml  
accounting date 记帐日期；会计结算日期 J>X@g;  
accounting for money 款项核算 0LW3VfvToN  
Accounting Officer 会计主任 u?>},M/  
accounting period 会计报告期；会计期 s:{[Y7\?  
accounting policy 会计政策；会计方针 9DBX.|  
accounting practice 会计惯例 ij:xr% FJ  
accounting principle 会计准则 'e:4  
accounting record 会计记录 .BxI~d^  
accounting report 会计报告 <.`i,|?MHS  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 wPI!i K@Ro  
Accounting Society of China 中国会计学会 **P P  
accounting statement 会计报表 zd$'8/Cq  
accounting system 会计制度；会计系统 8 n[(\f:  
accounting transaction 会计事项；帐务交易 2dz)rjdO,  
accounting treatment 会计处理 vU *: M8k  
accounting year 会计年度 g?v/u:v>W  
accretion 增值；添加 Q]5_s{kiz  
accrual 应计项目；应累算数目 jP+{2)z"W  
accrual basis 应计制；权责发生制 d8Vqmrc~  
accrual basis accounting 应计制会计；权责发生制会计 %lbvK^  
accrue 应累算；应计 @ 2hGkJ-  
accrued benefit 应累算利益 B}qG-}(V  
accrued charges 应计费用 {]Mw
uqn  
accrued cumulative preference share dividend 应累算的累积优先股股息 uP4yJ/]  
accrued expenses 应累算费用 o2|#_tGNUy  
accrued interest payable 应付利息；应计未付利息 nZiwR4kM  
accrued interest receivable 应收利息；应计未收利息 JQb{?C  
accrued right 累算权益 Vu_oxL}  
accruing profit 应累算的利润 HnPy";{  
accumulated fiscal reserve 累积财政储备 Ft;x@!h%  
accumulated profit 累积利润；滚存溢利 |HAbZd
7PG  
accumulated reserve 累积储备 Z7wl~Hk  
accumulation of surplus income 累积收益盈余 rFcz0  
acquired assets 既得资产 _"*vj-{-y  
acquisition 收购；购置；取得 |i B#   
acquisition cost 购置成本 ?uCL[  
acquisition expenses 购置费用 fFEB#l!oUb  
acquisition of 100% interest 收购全部股权 &CRgi488b  
acquisition of control 取得控制权 o0AT&<K  
acquisition of fixed assets 购置固定资产 +M.BMS2A<l  
acquisition of shell “买壳” 86LE )z  
acquisition price 收购价 e R[B0;c  
act of God 天灾 lOA EM  
acting partner 执事合伙人 Y4YZM  
active market 买卖活跃的市场；交投畅旺的市场；旺市 "wH(tk4  
active partner 积极参与的合伙人 x7B;\D#`i/  
active trading 交投活跃 "} :CM_  
actual circulation 实际流通 WBKf)A^S  
actual cost 实际成本 S9DXd]6q_  
actual expenditure 实际开支；实际支出 ^coCsV^CW"  
actual income 实际入息；实际收入；实际收益 7cV G?Wr  
actual market 现货市场 +Zi+ /9Z(H  
actual price 现货价；实际价格 )Q9Qo)D T  
actual profit 实际利润 [1GwcXr  
actual quotation 实盘；实际价位；实际报价 o(}%b8 K  
actual year basis 按实际年度计算 C D6N8n]  
actuals 实货 z,ryY'ua/I  
actuarial investigation 精算调查 &qY]W=9uK  
actuarial principle 精算原则 F<h+d917  
actuarial report 精算师报告 {$t*XTY6R  
Actuarial Society of Hong Kong 香港精算学会 1q=Q/
L4P  
actuarial valuation 精算师估值 _{):w~zi  
actuary 精算师 |WUM=g7PC  
ad referendum agreement 暂定协议；有待覆核的协定 ,e|"p[z~T  
ad valorem duty 从价税；按值征税 B0 A`@9  
ad valorem duty system 从价税制 7"Nd
a3  
ad valorem fee 从价费 4'3;{k$z  
ad valorem tariff 从价关税 0"j:-1  
additional allowance 额外免税额 %4` U' j  
additional amount for unexpired risk 未过期风险的额外款额 O\uI
Iuy  
additional assessable profit 补加应评税利润 v?8i;[  
additional assessment 补加评税 PcbhylKd  
additional commitment 额外承担 +*Wlj8  
additional commitment vote 额外承担拨款 lA4-ZQ2Zp[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .~ uKr^%  
additional dependent parent allowance 供养父母额外免税额 (z;lNl(*C  
additional provision 额外拨款 R68:=E4  
additional stamp duty 附加印花税
W3ms8=z  
additional tax 补加税罚款；补加税款 s;Bh6
9  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ]'n4e*  
adjudged bankrupt 被裁定破产 YeT{<9p  
adjudicated bankrupt 裁定破产人 K%`]HW@I{  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 4cy,'B  
adjudication of bankruptcy 裁定破产；宣告破产 AEM;ZQU  
adjudication of insolvency 裁定无力偿还债务 DXj>u9*%
 
adjusted actual 经调整的实数；调整后的实数 yQ^,>eh  
adjusted current assets 经调整的流动资产；调整后的流动资产 QiA}0q3]0  
adjusted figure 经调整的数字；调整后的数额 D HQxu4  
adjusted liabilities 经调整的负债；调整后的负债 #Rfcp
!  
adjusted loss 经调整的亏损；调整后的亏损 #|+4`Gf^  
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 IlO,Ql  
adjusted profit 经调整的利润；调整后的利润 6jm?d"9  
adjusted surplus 经调整的盈余额；调整后的盈余额 PI$i_3N  
adjusted value 经调整的价值；调整后的价值 yX*$PNL5w  
adjustment 调整；修订；理算〔保险〕 #c'B2Jn  
adjustment centre 调剂中心 }; 7I   
adjustment lag 调整过程的时间差距；调整时差 '>"blfix8  
adjustment mechanism 调整机制 zqt%x?l  
adjustment of loss 亏损调整 3H<%\SYp  
adjustment process 调整过程；调整程序 myVa5m!7Q  
adjustment range 调整幅度 
{d#sZT  
administered exchange rate 受管制汇率 I%:?f{\  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _'G'>X>}WU  
administration expenses 行政费用 t@R n#(~"  
administration fee 手续费；行政费 z.(DDj  
administration in bankruptcy 破产管理 `, ]ui*  
administration order 遗产管理令 kWa5=BW2f  
administrator 管理人；遗产管理人 QoUdTIIL  
administrator of the estate 遗产管理人 ' A+L #  
admission of debt 债项承认书 qGhg?u"n:  
admission of proof 接纳债权证明 y5*z
yd  
advance 放贷款项；垫付款项；预支款项；预付款项 w*~s&7c2B  
advance account 暂支帐目；预付款帐户 &ID! lEd  
advance compensation 预付补偿金 `<~=6H  
advance from shareholder 股东垫款 OqRRf  
advance pending reimbursement 预支以待日后付还 a6xo U;T  
advanced economy 先进经济体系 zp:QcL"  
advancement 预付；预付财产 QEut@L  
advances warrant 垫款令 F#L1~\7  
advancing 贷出 KkTE -$-  
adverse balance 逆差 a-S tOO5s  
adverse exchange 逆汇 dg~lz80  
advertisement addressed to shareholders 在报章刊登的致股东通告 }pf|GdL  
advice for collection 托收通知书 qs\Cwn!  
advice of drawing 提款通知书；汇票通知书 | @ ut/  
advice of payment 付款通知 <@GO]vY  
Advisory Committee [Securities and Futures Commission] 1MO-60  
谘询委员会〔证券及期货事务监察委员会〕 Xm|~1 k_3  
Advisory Committee on Diversification 经济多元化谘询委员会 S:i#|T."  
affidavit 誓章；遗产申报誓章 tw.GBR  
affidavit of no receipt 述明无收款的誓章 NZZy^p&O  
affiliate 联号；联营公司；附属公司 p/nATvh$  
affiliated company 附属公司；联号；联营公司 |cnps$fk~  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 WvArppANo  
affordability 负担能力 PCL ;Z  
African Development Bank [AfDB] 非洲开发银行
aaKf4}  
after-acquired property 事后取得的财产 Ua:@,};  
after-hours dealing 市后交易 AWMJ/E*T  
after-tax profit 税后盈利；税后利润；税后溢利 :Cx|(+T  
agency agreement 代理协议 KiI+ V;
o  
agency expenses 代理机构的开支  7FY2a  
agency fee 代理费 R ai 04  
Agency Law 《代理法》 +C~d;p  
agent 代理人；承销人 (p12=EB<  
agent of company 公司代理人 G{4s~Pco[Q  
agent's fee 代理人费；经纪费 ilK*Xo  
aggregate 总计；总数；总体数字 g=t7YQq_~  
aggregate amount 总款额；总额 ^dk$6%0  
aggregate assets and liabilities 总体资产与负债 u_+iH$zA
 
aggregate at constant price 按固定价格计算的总体数字 u;t~ z  
aggregate demand 总需求 Z|x
|8 !D  
aggregate gross position 总持仓量 573,b7Yf  
aggregate limit 总限额 /RqWrpzx@  
aggregate of salaries tax 合计薪俸税 }Md;=_TP  
aggregate performance 总体表现；总体业绩 -@_v@]:  
aggregate supply 总体供应 Q 318a0  
aggregate surplus 总盈余 eBxm  
aggregate total 整体总额 E X'PRNB,  
aggregate value 总值；合计价值 [|c%<|d2  
aggregated basis 合计基准 j-R*!i  
aggregated net chargeable income 合计应课税入息实额 y2jw3R  
aggregation 合并计算；合计；总和 3TCRCz  
aggregation of incomes of husband and wife 夫妇入息合并计算 Ic_NQ<8  
aggregation of property 财产的总和 >l AtfN='  
agio 差价；贴水 w$9LcN  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 <,GVrVH=t"  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 3Ji$igL  
《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》 g6lWc@]F  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment \B84  
《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》 QM3DB  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 6MY<6t0a  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Y2 J-`o$5  
agreement for a settlement 授产协议 @>VVB{1@,]  
agreement for assignment 转让协议 vaP`'  
agreement for sale 售卖协议；买卖协议 MA:5'n  
agreement for sale and purchase 买卖协议 /; Bmh=  
agreement for the payment of interest 支付利息协议 UsFn!!+  
agreement for the repayment of money 还款协议 .S-)  
agreement of reinsurance 再保险协议 &R@([=1  
Agricultural Bank of China 中国农业银行 1F5KDWtE  
air passenger departure tax 飞机乘客离境税 [H<TcT8  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 /QyKXg6)l  
airport tax 机场税 G'G8`1Nj  
alcohol duty 酒精税 0stc$~~v  
alienation 让与；让渡；转让  HrsG^x  
alimony 生活费；赡养费 #L+:MA7H  
All Ordinaries Index [AOI] 所有普通股指数 ML\>TDt  
all risks 全险；综合险 kO3\v)B;  
All Sales Record for Stock Market 《股票市场成交报告》 Pb8@owG8  
Allied Capital Resources Limited 新联财务有限公司 "#o..?K  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 `wtso  
allocation letter 拨款信件 77)WNL/ x  
allocation of fund 分配款项；预留款项 
RM `qC  
allocation of profit 利润分配；溢利分配 yTd8)zWq  
allocation warrant 拨款令 L0!CHP/nRS  
allotment 分配；配股 W!? h2[  
allotment notice 股份配售通知；配股通知 Qw'905;(  
allotment of shares 股份分配 nDC0^&  
allowable 可获宽免；免税的 BXYH&2]Q  
allowable business loss 可扣除的营业亏损 Wj(#!\ 7F  
allowable expenses 可扣税的支出 9|}Pf_5]%[  
allowance 免税额；津贴；备抵；准备金 }/vW"&h-  
allowance for debts 债项的免税额 Yjjh}R#  
allowance for depreciation by wear and tear 耗损折旧免税额 <R@,wzK  
allowance for funeral expenses 殡殓费的免税额 kc^,V|Nbq6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @pYEzizP7  
allowance for repairs and outgoings 修葺及支出方面的免税额 iI IXv  
allowance to debtor 给债务人的津贴 LO{Axf%  
alteration of capital 资本更改 PZusYeV8b  
alternate trustee 候补受托人 *l+Dbm,u  
amalgamation 合并 + tMf&BZ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \$wkr  
ambit of charges 征税范围；收费范围 P7.b
n  
amended valuation 经修订的估值 &R%'s1]o  
American Commodities Exchange 美国商品交易所 W/ Q*NB  
American Express Bank Limited 美国运通银行 byM-$l  
American Stock Exchange 美国证券交易所 ]c7X~y  
amortization 摊销 g5@g_~ g  
amount due from banks 存放银行同业的款项 GcdJf/k  
amount due from banks abroad 存放海外银行同业的款项 _5-h\RB)  
amount due from holding companies 控股公司欠款 Df^F)\7!N?  
amount due from local banks 存放本港银行同业的款项 &2`p#riAS  
amount due to banks 银行同业的存款 (\{k-2t*^  
amount due to banks abroad 海外银行同业的存款 /qX?ca1_4^  
amount due to holding companies 控股公司存款 'V]&X.=zC  
amount due to local banks 本港银行同业的存款 "GK9Y  
amount due to outport banks 外埠银行同业的存款 ?FAI@
4  
amount for note issue 发行纸币的款额 RTm/-6[N  
amount of bond 担保契据的款额 Eu`|8# [ W  
amount of consideration 代价款额 r!2U#rz  
amount of contribution 供款数额 w]0@V}}u$o  
amount of indebtedness 负债款额 2aM7zP[Z  
amount of principal of the loan 贷款本金额 |]*3
En:  
amount of rates chargeable 应征差饷数额 R2Fjv@Egk  
amount of share capital 股本额 @m#OhERv  
amount of sums assured 承保款额 E7
MSoBX9M  
amount of variation 变动幅度 Fye>H6MU  
amount of vote 拨款数额 ;ItH2Lw<&  
amount payable 应付款额 K"0IWA  
amount receivable 应收款额 ;v:(  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P"Al*{:J  
analysis 分析 q#W|fkfx+  
ancillary risk 附属风险 hWT jN  
annual account 周年帐目；周年帐目报表；年度决算；年结 w*ans}P7  
annual accounting date 年结日期 wfmM`4Y   
annual allowance 每年免税额；年积金；年度津贴；年津 Cf2
WBX$  
annual balance 年度余额 \EySKQ=  
annual disposable income 每年可动用收入 :u14_^  
annual estimates 周年预算 {rUg,y{v  
annual fee 年费 @x}"aJgl  
annual general meeting 周年大会 "=djo+y  
annual growth rate 年增率；每年增长率 pd|KIs%jl  
annual long-term supplement 长期个案每年补助金 Jay"  
annual pensionable emolument 可供计算退休金的年薪  yfZNL?2x  
annual report 年报 RRIh;HhX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |vI`u[P  
annual return 周年报表；周年申报表；每年报税表格 ?;ok9Y  
Annual Return Rules 《周年报表规则》 -&5YRfr!  
annual review of consumer prices 每年消费物价回顾 aTu
u",f  
annual roll-forward basis 逐年延展方式 -fq  
annual salary 年薪 $^ws#}j  
annual statement 年度报表；年度决算表 cq4~(PXTg  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 W,<q!<z\t  
annuitant 年金受益人
zw>L0gC  
annuity 年金 )XN_|zCk  
annuity contract 年金合约 4E39]vb  
annuity on human life 人寿年金 vk92j?  
antecedent debt 先前的债项 b6N[t _,  
ante-dated cheque 倒填日期支票 S(zp_  
anticipated expenditure 预期开支
;Bs~E  
anticipated net profit 预期纯利 h1w({<q*ov  
anticipated revenue 预期收入 l6/VJ~(}'  
anti-inflation measure 反通货膨胀措施 K92j BR  
anti-inflationary stance 反通货膨胀立场 1!<t8,W4  
apparent deficit 表面赤字
@8|*Ndx2  
apparent financial solvency 表面偿债能力 s?w2^<P  
apparent partner 表面合伙人 |C[!
A  
application for personal assessment 个人入息课税申请书 q!$s<n  
application of fund 资金应用 ]vvYPRV7
6  
application to release as liquidator and to destruct the books of accounts and documents 94"+l@K  
申请免除清盘人职务及毁灭帐簿与文件 .AfZ5s]/F  
appointed actuary 委任精算师 7Y5r3a}%  
appointed auditor 委任核数师；委任审计师 {zwH3)|Hn  
appointed trustee 委任的受托人 ngo> ^9/8  
appointer 委任人 n)e2?  
apportioned pro rata 按比例分摊 nkW})LyB\  
apportionment 分配；分摊 vI{aF- #  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 W[ l  
apportionment formula 分摊方程式 .XJ'2yKof  
apportionment of estate duty 遗产税的分摊 1<YoGm&  
appraisal 估价；评估 )+G"57p  
appreciable growth 可观增长 vMTf^V  
appreciable impact 显着影响 V`Cyx^P  
appreciable increase 可观增长 tbFAVGcAM  
appreciation 增值；升值 pU$k{^'UK  
appreciation against other currencies 相对其他货币升值 sQJ\{'g  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]r Uj<[O  
appreciation tax 增值税 'Gy`e-yB  
appropriation 拨款；拨用；拨付 _U s"  
appropriation account 拨款帐目 F]\ Sk'}&  
Appropriation Bill 拨款法案 uJw?5kEbv<  
appropriation-in-aid system 补助拨款办法 3UZd_?JI[^  
approved assets 核准资产 mZ+!8$1X  
approved basket stock 认可一篮子证券 @^{`!>Vt  
approved budget 核准预算 Xs0)4U  
approved charitable donation 认可慈善捐款 M/N8bIC! Q  
approved charitable institution 认可慈善机构 vO}r(kNJ  
approved currency 核准货币；认可货币 bA^uzE  
approved estimates 核准预算 _~<sb,W  
approved estimates of expenditure 核准开支预算 e"E8BU  
approved overseas insurer 核准海外保险人 uvId],dQ5  
approved overseas trust company 核准海外信托公司 A)f-r  
approved pooled investment fund 核准汇集投资基金 8q^}AT<C  
approved provident fund scheme 认可公积金计划 dli(ckr  
approved provision 核准拨款 (` *BZ_  
approved redeemable share 核准可赎回股份 yw^P
ok5.  
approved regional stock 认可地区性证券 n1s
YD6u<&  
approved retirement scheme 认可退休金计划 pbH!u+DF  
approved subordinated loan 核准附属贷款 jIol`WX  
arbitrage 套戥；套汇；套利 Cj-
s  
arbitrageur 套戥者；套汇者 7Ak<e tHD  
arbitrary amount 临时款项 -DI >O/  
arrangement 措施；安排；协定 GX>8B:]o|  
arrears 欠款 m5K?oV@n  
arrears of pay 欠付薪酬 W$4$%r8  
arrears of revenue 逾期未收税款；逾期未收的帐项 Coi[cfg0  
articles of association 组织章程；组织细则；组织章程细则 0<,{poMM  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mTZ/C#ir(  
ascertainment of profit 确定利润 6TP /0o)  
"Asia Clear" “亚洲结算系统” O$*lPA[  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 h^Wb<O`S  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 zI`I Q  
Asian Development Fund [ADF] 亚洲发展基金 [:8\F#KW  
Asian dollar bond 亚洲美元债券 19E(Hsz  
Asian dollar market 亚洲美元市场 ^O07GYF  
Asian dollar rate 亚洲美元利率 r,6~%T0  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 >mb}~wx`  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 j4~(
6Imm  
asked price 沽盘；喊价；索价；卖方报价 ,lZ19B?WP  
assessable income 应评税入息 n7[nl43  
assessable loss 应评税亏损 b>ai"
!  
assessable profit 应评税利润 ,'8%'xit  
assessable value 应评税值 roADC?@
r  
assessed profit 估定利润 %U\,IO`g  
assessed value 经评估价值 lw@Yn>eza  
assessment 评税；评定；估价；评税单 3&hR#;,"X  
assessment number 评税编号；估价编号 zp}7p~#k^  
assessment of additional tax 补加税评税 p<5]QV7st  
assessment of performance 业绩评估；实绩评价 Q((&Q?Vi  
Assessor 评税主任 %*D=ni#(sT  
asset price bubbles 资产价格泡沫 Qit&cnO
 
asset-backed securities 具资产保证的证券 `16'qc  
assets accretion 资产增值 ?P kJG,~  
assets and liabilities 资产与负债 wC1pfXa  
assets betterment statement 资产递增表；资产改进表 _*mn4n=  
assets lending 实物放款；有抵押贷款 P5Xp #pa  
assets of the company passing on the death 死者去世时转移的公司资产 $qNF /rF  
assets pledged as security for liabilities 用作负债抵押的资产 IiPX`V>RC  
assets portfolio 资产投资组合 [\8rh^LFi  
assets price 资产价格 VGS%U8;  
assets quality 资产质素 @6;OF5VsQ  
assets realization 资产变现 `<7\Zl  
assets refinancing arrangement 资产再集资安排 $$9H1)Ny  
assets securitization 资产证券化 [JOa^U=  
assets situated outside Hong Kong 在香港以外地方的资产 yGa0/o18!?  
assets stripping 削减资产；拆卖资产 (?z?/4>7<  
assets value 资产值 @%4'2b  
assignee 承让人 4 &bmt  
assignment 转让；转让书；转让契 7:4c\C0  
assignment of interest 权益转让 m$vq%[/#  
assignment of letters patent and trade mark 专利证书及商标转让 XZE(& (s  
assignment of property 物业转让；物业转让书 G5}_NS/  
assignment right 转让权 b}! cEJY  
assignor 转让人 "wcaJ;Os  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 +~8Lc'0aA  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 8zK#./0\  
associate member 附属会员 'uu*DgEr  
associated body corporate 相联法人团体 ]IuZT  
associated company 相联公司；联属公司 "~4V(  
associated corporation 相联法团 `OW'AS |  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] &^`Wtd~g  
公认会计师公会〔英国〕 %\JGDM*m  
Association of Futures Exchange Brokers 香港期货经纪协会 ?C|'GkT  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 N:`_Vl  
association of underwriters 承保人组织 L=lSW
7R  
assumption of control 接管 9z(SOzZn  
assurance 担保；保险；转易；转易书 -P;3BHS$T  
assurance of interest 权益的转易 }U}zS@kI  
at 19XX price 按一九ＸＸ年价格计算 .j4y0dh33  
at a discount 按赔价计算；按贴水价格计算；打折扣 72nZ`u  
at a premium 按溢价计算；按升水价格计算 Chi
IQWFE  
at call 通知付款；按通知 <B6md i'R  
at constant market price 按固定市价计算 - Jaee,P  
at constant price 按固定价格计算 "6U0 !.ro@  
at cost 按成本计算 d"|_NG`vr  
at current market price 按当时市价计算；按现时市价计算 PQaTS*0SXJ  
at current price 按当时价格计算；按现时价格计算 dz^HN`AlzC  
at factor cost 按要素成本计算；按生产要素成本计算 }qWnn>h9xv  
at money-of-the-day price 按付款当日价格计算 KI9Pw]]{-  
at or better 按指定或较佳价位〔买卖指令〕 9PB%v.t5y  
at par 按面值计算；平价 |f_'(-v`E  
at sight 见票即付 c.>f,vtcn  
at the close 按收市盘 >Na.C(DZ  
at the opening 按开市盘 &M|rRd~*  
attestation 见证；见证条款 /stvNIEa  
at-the-money option 平价期权 8a6.77c  
attorney 受权人；受托代表人 }?2X q  
attornment 新拥有人承认书 ^Mq/Cf_T  
attributable profit 可归属利润 gC$_yd6m L  
attributable share value 可归属股份价值 @qNY"c%H
V  
Auckland Stock Exchange 奥克兰证券交易所 3@~a)E}T  
auction 拍卖 ilL%  
auctioneer 拍卖商 +$C9@CZM9  
audit 审计；核数 %R GZu\p  
Audit Commission 审计署 =z. hJu  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] aE0R{yupZ  
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〕 m* 3ipI{h  
audit review 帐目审查 ?dJd7+A  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 [{Wo:c9Qq1  
audited account 审计帐目；经审计的帐目 6FDj:~  
audited annual account 经审计的周年帐目 qc(e3x  
audited balance sheet 经审计的资产负债表 )>~jjR  
auditor 核数师；核数主任；审计师 3EYEd39E  
auditor's certificate 核数师证明书；审计师证明书 ';R]`vWFe  
auditor's report 核数师报告；审计师报告 QGN+f)  
Aussie bond 澳元债券 b%
lH=u  
austerity budget 紧缩预算 !Q\*a-C  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 R+!U.:-yz  
Australia All Ordinaries Index 澳洲所有普通股票指数 ;Z*rY?v  
Australian Dollar [AUD] 澳元 i$kB6B#==  
Australian Options Market 澳大利亚期权市场 WN]k+0#  
Australian Securities Commission 澳洲证券事务监察委员会 `)cI^!  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 HS|Gz3~  
Australian Stock Exchange 澳大利亚证券交易所 $~5H-wJ  
Austrian Schilling [ATS] 奥地利先令 #?)6^uTW  
authentication 认证；鉴证 j \rGU){  
authority to purchase 委托购买证；委购书 b_sasZo  
authorization 认可；核准；授权；授权书 SY Bp-o  
authorization by direction 指示授权 t,YRM$P  
authorization by instruction 指令授权 6aB]&WO1@  
authorization by warrant 令状授权 e6p3!)@P1  
authorization of unit trust 单位信托的认可
sqhMnDn[  
authorized agent 指定代理人 M"*NV(".g  
authorized capital 法定资本 d'(n/9K  
authorized clerk 出市员 FWu:5fBZY  
authorized dealer 认可交易商 Sfe[z=7S  
authorized financial institution 认可财务机构 $7YZ;=~B  
authorized fund 认可基金 
P[fy  
authorized fund house 获授权的基金公司；认可基金公司 |mMsU,*gB  
authorized institution 认可机构 R+.4|1p  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 k2Cq9kQq  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 e!J5h<:  
authorized insurer 获授权保险人；获认可承保人 >r`O@`^U  
authorized investment 特准投资项目 2#NnA3l]x%  
authorized person 获授权人 ObM/~{rKx  
authorized representative 获授权代表 Xc[ym  
authorized share capital 法定股本 IhzY7U)}T  
automated quotation system 自动报价系统 ou0TKE9 _  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] OcUj_Zd  
自动交易系统〔香港期货交易所有限公司〕 T^!Q(`*  
automatic adjustment mechanism 自动调整机制 SE*;6&yL  
automatic adjustment system 自动调整系统 A$p&<#  
Automatic Clearing House 自动票据交换所 z#G\D5yX[*  
automatic exchange rates accumulation system 自动化汇率累集系统 ~AD>@;8fG  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 YnnK]N;\x  
automatic teller machine [ATM] 自动柜员机 ;40Z/#FI  
autopay 自动转帐 }Rz,}^B  
available assets 可用资产 G9XkimQ'  
available fiscal reserve 现存财政储备 m?wQk:Y1  
available profit 可用利润 Q>Ct]JW&  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 9]N{8  
average 平均；平均数；海损  0Y!"3bw|  
average basic salary 平均基本薪金 wdj?T`4  
average consumer expenditure 平均消费开支；一般消费开支 <e#v9=}DI  
average cost 平均成本 Q@}S
R%p  
average cost of land production 增辟土地平均成本 )xf(4  
average daily turnover 平均每日成交额 6<@mBZ  
average daily wage rate 平均每日工资率 ,7:GLkj  
average expenditure pattern 平均开支模式 ;|K }  
average growth rate 平均增长率 i;pg9Vw  
average net fixed assets 固定资产平均净值 p p0356  
average of relatives 相对价格平均数 G1it 3^*$  
average price 平均价格 iJdJP)!tz6  
average propensity to consume 平均消费倾向；一般消费倾向 `'|6b5`2j  
average propensity to save 平均储蓄倾向；一般储蓄倾向 <Z t]V`-  
average rate 平均率 bq5ySy{8  
average revenue 平均收入；平均收益 < e3] pM  
average stock 平均库存；平均存货 L[PqEN\i  
average yearly rent 平均年租 )'jGf;du  
avoidance of double taxation 避免双重课税 M#Z^8(  
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 -J!n7  
=mQY%l  
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