一些有用的会计术语(也不知道发的地方对不对)A

A: nFHUy9q  
A share Ａ股；甲类股份 @@Kp67Iv  
abatement of tax 减税；减扣免税额 K0|FY=#2y  
ABN AMRO Bank N.V. 荷兰银行 W}@c|d $`  
above-the-line expenditure 线上项目支出；经常预算支出 aC8} d  
above-the-line receipt 线上项目收入；经常预算收入 65J
F`]  
ABSA Asia Limited 南非联合亚洲有限公司 V]lLw)  
absolute change 绝对数值变更 KQ% GIz x  
absolute expenditure 实际开支 8Fz#A.%P
 
absolute guideline figure 绝对准则数字 z]_wjYn Z  
absolute interest 绝对权益 {EB;h\C  
absolute order of discharge 绝对破产解除令 s+$ Q}|?u  
absolute profit margin 绝对利润幅度 Y!w`YYKP  
absolute value 实值；绝对值 z!ZtzD]cb  
absolutely vested interest 绝对既得权益 h+g_rvIG*  
absorbed cost 已吸收成本；已分摊成本 /NI;P]s.  
absorption 吸收；分摊；合并 y.mda:$~=  
absorption rate 吸收率；摊配率；分摊率 |4;Fd9q^m  
ACB Finance Limited 亚洲商业财务有限公司 "^})zf~_  
acceptable form of reciprocity 合理的互惠条件
FrGgga$  
acceptable rate 适当利率；适当汇率 hF~n)oQ  
acceptance agreement 承兑协议 \/r}]Vz  
acceptance for honour 参加承兑 k8&;lgO'  
acceptor 承兑人；接受人；受票人 k<CJ{u0<  
acceptor for honour 参加承兑人 7rc0yB  
accident insurance 意外保险 X9W@&zQ  
Accident Insurance Association of Hong Kong 香港意外保险公会 X!TpYUZ'  
accident insurance scheme 意外保险计划 Tztu}t]N  
accident year basis 意外年度基准 [ )Iv^ U9  
accommodation 通融；贷款 ;
u_X)  
accommodation bill 通融票据；空头票据 l*Gvf_UH  
accommodation party 汇票代发人 @zW]2 c   
account balance 帐户余额；帐户结余 K7_UP&`=J  
account book 帐簿 BU/"rv"(Fg  
account collected in advance 预收款项 MzdV2.  
account current book 往来帐簿 _^Ubs>d=*  
account of after-acquired property 事后取得的财产报告 99e.n0  
account of defaulter 拖欠帐目 /$Nsd  
account payable 应付帐款 3w*R&  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2j[=\K]  
account receivable 应收帐款 JzQ_{J`k  
account receivable report 应收帐款报表 6,8h]?u.  
account statement 结单；帐单；会计财务报表 xX&+WR  
account title 帐户名称；会计科目 fgp]x&5Q  
accountant's report 会计师报告 n,y ZRY  
Accountant's Report Rules 会计师报告规则 Cgk<pky1  
accounting and auditing procedure 会计与审计程序；会计与核数程序 M6"PX *K  
Accounting Arrangements 《会计安排》 SaO}e  
accounting basis 会计基础 -V77C^()8d  
accounting by Official Receiver 破产管理署署长呈交的帐目 iy.p n  
Accounting Circular 《会计通告》 G"qvz{*  
accounting class 会计类别 {L{o]Ii?g  
accounting date 记帐日期；会计结算日期 _}Ac n$  
accounting for money 款项核算 =7=]{Cx[  
Accounting Officer 会计主任 oq
Xg  
accounting period 会计报告期；会计期 5uGq%(24  
accounting policy 会计政策；会计方针 nfbR P t  
accounting practice 会计惯例 GY'%+\*tj  
accounting principle 会计准则 #jvtUS\  
accounting record 会计记录 L\J;J%fz.  
accounting report 会计报告 `,<BCu  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 hn GZ=  
Accounting Society of China 中国会计学会 PJ|P1O36a  
accounting statement 会计报表 me$Z~/Akm  
accounting system 会计制度；会计系统 AlaW=leTe  
accounting transaction 会计事项；帐务交易 5{X<y#vAC0  
accounting treatment 会计处理 {UI+$/v#  
accounting year 会计年度 y%cP1y)  
accretion 增值；添加 xef% d G.  
accrual 应计项目；应累算数目 g wRZ%.Cn  
accrual basis 应计制；权责发生制 |tH4:%Q'  
accrual basis accounting 应计制会计；权责发生制会计 Q~ w|#  
accrue 应累算；应计 Rsm^Z!sn  
accrued benefit 应累算利益 Vx u0F]%  
accrued charges 应计费用 tCH!m
y_  
accrued cumulative preference share dividend 应累算的累积优先股股息 rpha!h>w1%  
accrued expenses 应累算费用 q"lSZ; 'E  
accrued interest payable 应付利息；应计未付利息 -=Q*Ml#I  
accrued interest receivable 应收利息；应计未收利息 ~!d\^Z
^i  
accrued right 累算权益 9s q  
accruing profit 应累算的利润 V~3a!-m\  
accumulated fiscal reserve 累积财政储备 s2V:cMXFn  
accumulated profit 累积利润；滚存溢利 L,/%f<wd  
accumulated reserve 累积储备 D;*SnU(9L  
accumulation of surplus income 累积收益盈余 iOghb*aW  
acquired assets 既得资产 Dcgo%F-W  
acquisition 收购；购置；取得 d7;um<%zn  
acquisition cost 购置成本 Se}c[|8  
acquisition expenses 购置费用 zY{A'<\O  
acquisition of 100% interest 收购全部股权 jvL[ JI,b  
acquisition of control 取得控制权 Ynj,pl  
acquisition of fixed assets 购置固定资产 =
&]g "a'  
acquisition of shell “买壳” rglXs  
acquisition price 收购价 b2Fe<~S{  
act of God 天灾 K($Npuu]  
acting partner 执事合伙人 6<QQ@5_  
active market 买卖活跃的市场；交投畅旺的市场；旺市 r#p9x[f<Y  
active partner 积极参与的合伙人 +~$ ]}%  
active trading 交投活跃 EW OVx*l  
actual circulation 实际流通 sY&IquK^  
actual cost 实际成本 j</: WRA`]  
actual expenditure 实际开支；实际支出 Wqw1J=]  
actual income 实际入息；实际收入；实际收益 *i%.;Z"  
actual market 现货市场 =8. ,43+  
actual price 现货价；实际价格 X&`t{Id?6  
actual profit 实际利润 E{`fF8]K  
actual quotation 实盘；实际价位；实际报价 45c$nuZ  
actual year basis 按实际年度计算 *]) `z8Ox  
actuals 实货 vpr.Hn  
actuarial investigation 精算调查 R 'zWYQ  
actuarial principle 精算原则 FcU SE  
actuarial report 精算师报告
EV%gF   
Actuarial Society of Hong Kong 香港精算学会 R&k<AZ  
actuarial valuation 精算师估值 \
Gvm9M  
actuary 精算师 8Fu(Ft^9  
ad referendum agreement 暂定协议；有待覆核的协定 .Yn_*L+4*  
ad valorem duty 从价税；按值征税 eq;uO6[  
ad valorem duty system 从价税制 }&J q}j  
ad valorem fee 从价费 {4Cmu;u  
ad valorem tariff 从价关税 FvjPdN/L?R  
additional allowance 额外免税额 '-~~-}= sJ  
additional amount for unexpired risk 未过期风险的额外款额 7R\<inCQ  
additional assessable profit 补加应评税利润 @RKryY)  
additional assessment 补加评税 (uE!+2C  
additional commitment 额外承担 }S-O&Z  
additional commitment vote 额外承担拨款 _]H&,</  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 c-5)QF) z  
additional dependent parent allowance 供养父母额外免税额 JK5gQ3C[  
additional provision 额外拨款  ZBp/sm  
additional stamp duty 附加印花税 bWU'cw  
additional tax 补加税罚款；补加税款 VpDbHAg  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 h*](a_0  
adjudged bankrupt 被裁定破产 iqWQ!r^  
adjudicated bankrupt 裁定破产人 ggR.4&<  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 gjDHo$  
adjudication of bankruptcy 裁定破产；宣告破产 H*CW1([  
adjudication of insolvency 裁定无力偿还债务 oZ|\vA%4^  
adjusted actual 经调整的实数；调整后的实数 OQJ6e:BGt  
adjusted current assets 经调整的流动资产；调整后的流动资产 fuySN!s  
adjusted figure 经调整的数字；调整后的数额 Tyx_/pJT  
adjusted liabilities 经调整的负债；调整后的负债 `X&gE,Ii  
adjusted loss 经调整的亏损；调整后的亏损 &V/Mmm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 1mG-}  
adjusted profit 经调整的利润；调整后的利润 %*}(}~  
adjusted surplus 经调整的盈余额；调整后的盈余额 @\#td5'  
adjusted value 经调整的价值；调整后的价值 M8(t'jN  
adjustment 调整；修订；理算〔保险〕 (f"4,b^]  
adjustment centre 调剂中心 +23xev  
adjustment lag 调整过程的时间差距；调整时差 `[ir}+S  
adjustment mechanism 调整机制 wbl&  
adjustment of loss 亏损调整 XwaXdvmK  
adjustment process 调整过程；调整程序 fE mr^R  
adjustment range 调整幅度 C~/a-  
administered exchange rate 受管制汇率 k{-Cwo  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 P&LsVR{#  
administration expenses 行政费用 ]c'A%:f<  
administration fee 手续费；行政费 PdWx|y{%  
administration in bankruptcy 破产管理 ep{FpB  
administration order 遗产管理令 S)@j6(HC4  
administrator 管理人；遗产管理人 A*BeR0(  
administrator of the estate 遗产管理人 "^GGac.  
admission of debt 债项承认书 N;`n@9BF  
admission of proof 接纳债权证明 O:K2Y5R?B  
advance 放贷款项；垫付款项；预支款项；预付款项 ,z=LY5_z)  
advance account 暂支帐目；预付款帐户 Zj'9rXhrM1  
advance compensation 预付补偿金 j0q&&9/Jj  
advance from shareholder 股东垫款 p4Z(^+Aa  
advance pending reimbursement 预支以待日后付还 ;RlxD 4p  
advanced economy 先进经济体系 Jln:`!#fDf  
advancement 预付；预付财产 }Zp,+U*"  
advances warrant 垫款令 }
0y"F  
advancing 贷出 `Urhy#LC  
adverse balance 逆差 0w7DsPdS  
adverse exchange 逆汇 r5^eNg k  
advertisement addressed to shareholders 在报章刊登的致股东通告 =Dj#gV  
advice for collection 托收通知书 cFXp  
advice of drawing 提款通知书；汇票通知书 }^\oCR@  
advice of payment 付款通知 6ik$B  
Advisory Committee [Securities and Futures Commission] v`T c}c '  
谘询委员会〔证券及期货事务监察委员会〕 CAf6:^0  
Advisory Committee on Diversification 经济多元化谘询委员会 J<lW<:!3]  
affidavit 誓章；遗产申报誓章 M"L=L5OH-  
affidavit of no receipt 述明无收款的誓章 1|=A*T-<M  
affiliate 联号；联营公司；附属公司 Q+{n-? :  
affiliated company 附属公司；联号；联营公司 Q/Rqa5LI:  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 +b6v!7_  
affordability 负担能力 #O&8A  
African Development Bank [AfDB] 非洲开发银行 kq-) ^,{y  
after-acquired property 事后取得的财产 E{vbO/|kf  
after-hours dealing 市后交易 @O~pV`_tD  
after-tax profit 税后盈利；税后利润；税后溢利 7t3!)a|lI  
agency agreement 代理协议 x?<FJ"8"k  
agency expenses 代理机构的开支 [#iz/q~}  
agency fee 代理费 !()Qm,1u  
Agency Law 《代理法》 "J1 4C9u   
agent 代理人；承销人 ~.|_RdN  
agent of company 公司代理人 h2QmQ>y"  
agent's fee 代理人费；经纪费 1Z&(6cDY8M  
aggregate 总计；总数；总体数字 J.%IfN  
aggregate amount 总款额；总额 8FhdN  
aggregate assets and liabilities 总体资产与负债 19] E 5'AI  
aggregate at constant price 按固定价格计算的总体数字 +w~oH=  
aggregate demand 总需求 qg$ <oL@~~  
aggregate gross position 总持仓量 {4PwLCy  
aggregate limit 总限额 xYB{;K  
aggregate of salaries tax 合计薪俸税 `GLx#=Q  
aggregate performance 总体表现；总体业绩 GtHivC  
aggregate supply 总体供应 Alq(QDs  
aggregate surplus 总盈余 qxj(p o  
aggregate total 整体总额 uw8f ~:LT  
aggregate value 总值；合计价值 y)<q/  
aggregated basis 合计基准 )M^ gT}M  
aggregated net chargeable income 合计应课税入息实额 ]_$[8#kg  
aggregation 合并计算；合计；总和 p]"4#q\(  
aggregation of incomes of husband and wife 夫妇入息合并计算 &e3.:[~_?  
aggregation of property 财产的总和 &nK<:^n  
agio 差价；贴水 
qJw_  
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》 y_[vr:s5pG  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment I`#JwMU;m  
《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》 J~- 4C)  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment  AOx[  
《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》 S8gs-gL#Og  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment d d;T-wa}  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 fB,_9K5i  
agreement for a settlement 授产协议 P'rb%W  
agreement for assignment 转让协议 @%SQFu@FJ  
agreement for sale 售卖协议；买卖协议 ~QVH<`sn  
agreement for sale and purchase 买卖协议 6H|S;K+  
agreement for the payment of interest 支付利息协议 z?//rXuO  
agreement for the repayment of money 还款协议 
T]$U""  
agreement of reinsurance 再保险协议 #A.@i+Zv  
Agricultural Bank of China 中国农业银行 :gC#hmm^  
air passenger departure tax 飞机乘客离境税 BJ0?kX@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 %|4UsWZ  
airport tax 机场税 Y9|!+,  
alcohol duty 酒精税 XX~,>Q}H=  
alienation 让与；让渡；转让 ch]29  
alimony 生活费；赡养费 wyG;8I  
All Ordinaries Index [AOI] 所有普通股指数 :Tq~8!s  
all risks 全险；综合险 [/ZO q  
All Sales Record for Stock Market 《股票市场成交报告》 :hA#m[  
Allied Capital Resources Limited 新联财务有限公司 ~)'k 9?0  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Q@HV- (A  
allocation letter 拨款信件 Y\tui+?J  
allocation of fund 分配款项；预留款项 !&\INl-Z  
allocation of profit 利润分配；溢利分配 tnIX:6  
allocation warrant 拨款令 D`AsRd  
allotment 分配；配股 .|=\z9_7S8  
allotment notice 股份配售通知；配股通知 E} .^kc[(4  
allotment of shares 股份分配 . ]M"# \  
allowable 可获宽免；免税的 92-I~ !d  
allowable business loss 可扣除的营业亏损 rLT!To  
allowable expenses 可扣税的支出 ?%kV?eu'  
allowance 免税额；津贴；备抵；准备金 g `4<9RMun  
allowance for debts 债项的免税额 mVmGg,  
allowance for depreciation by wear and tear 耗损折旧免税额 jFb?b6b  
allowance for funeral expenses 殡殓费的免税额 mBC+6(5V  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 YbLW/E\T  
allowance for repairs and outgoings 修葺及支出方面的免税额 |nF8gh~}  
allowance to debtor 给债务人的津贴 /7LR;>Bj  
alteration of capital 资本更改 ET >](l9  
alternate trustee 候补受托人 uIrG*K  
amalgamation 合并 LHmZxi?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .8|X   
ambit of charges 征税范围；收费范围 eiOW#_"\  
amended valuation 经修订的估值 @|)Z"m7  
American Commodities Exchange 美国商品交易所 8r!zBKq2~  
American Express Bank Limited 美国运通银行 qY#6SO`_iy  
American Stock Exchange 美国证券交易所 ~_a-E  
amortization 摊销 4/)k)gLI  
amount due from banks 存放银行同业的款项 Qci]i)s$js  
amount due from banks abroad 存放海外银行同业的款项 6@Y|"b  
amount due from holding companies 控股公司欠款 {^\r`Vp  
amount due from local banks 存放本港银行同业的款项 3N:D6
w-R  
amount due to banks 银行同业的存款 ::F|8  
amount due to banks abroad 海外银行同业的存款 Np)lI
GE  
amount due to holding companies 控股公司存款 L4f3X~8,b  
amount due to local banks 本港银行同业的存款 +^<](z  
amount due to outport banks 外埠银行同业的存款 cGD(.=  
amount for note issue 发行纸币的款额 BPHW}F]X  
amount of bond 担保契据的款额 yppo6HGD  
amount of consideration 代价款额 $7uA%|\  
amount of contribution 供款数额 HorDNRyu  
amount of indebtedness 负债款额 p<;0g9,1  
amount of principal of the loan 贷款本金额 #D|p2L$  
amount of rates chargeable 应征差饷数额 iyog`s c  
amount of share capital 股本额 Xry47a )  
amount of sums assured 承保款额 %07SFu#  
amount of variation 变动幅度 l@:0e]8|o  
amount of vote 拨款数额 V1JIht>Opo  
amount payable 应付款额 ]
s748+  
amount receivable 应收款额 lHIM}~#;nd  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9k=3u;$v  
analysis 分析 bu"!jHPB  
ancillary risk 附属风险 D sWSGb  
annual account 周年帐目；周年帐目报表；年度决算；年结 D,ln
)["xm  
annual accounting date 年结日期 Q
3SS/eNP  
annual allowance 每年免税额；年积金；年度津贴；年津 Y4(  
annual balance 年度余额 K4);HJ|=  
annual disposable income 每年可动用收入 w`=\5Oa.G  
annual estimates 周年预算 bYPKh  
annual fee 年费 3[f): u3"  
annual general meeting 周年大会 <^uBoKB/f  
annual growth rate 年增率；每年增长率 3D(0=$W  
annual long-term supplement 长期个案每年补助金 <Ok3FE.K  
annual pensionable emolument 可供计算退休金的年薪 VD\=`r)nT  
annual report 年报 e0 T\tc  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A+)`ZTuO  
annual return 周年报表；周年申报表；每年报税表格 v9->nVc-  
Annual Return Rules 《周年报表规则》 zv"Z DRW  
annual review of consumer prices 每年消费物价回顾 Hq 188<  
annual roll-forward basis 逐年延展方式 .GcKa024  
annual salary 年薪 as_PoCoss  
annual statement 年度报表；年度决算表 u~-8d;+?y  
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 eR"<33{  
annuitant 年金受益人 ;({W#Wa  
annuity 年金 Z(!\%mn  
annuity contract 年金合约 @ry_nKr9  
annuity on human life 人寿年金 ]g&TKm  
antecedent debt 先前的债项 y^%y<~f
 
ante-dated cheque 倒填日期支票 AzxXB  
anticipated expenditure 预期开支 ofv)SCjd  
anticipated net profit 预期纯利 tnG# IU *  
anticipated revenue 预期收入 NN`uI6=  
anti-inflation measure 反通货膨胀措施 {.\Tt
E  
anti-inflationary stance 反通货膨胀立场 O0y_Lm\  
apparent deficit 表面赤字 +?!(G}5  
apparent financial solvency 表面偿债能力 0K2`-mL  
apparent partner 表面合伙人 C2Tyoza  
application for personal assessment 个人入息课税申请书 IN G@B#Cl  
application of fund 资金应用 ?3xzd P  
application to release as liquidator and to destruct the books of accounts and documents F@:'J\I}:  
申请免除清盘人职务及毁灭帐簿与文件 DDH:)=;z  
appointed actuary 委任精算师 '08=yqy4N  
appointed auditor 委任核数师；委任审计师 "FKOaQ%IH  
appointed trustee 委任的受托人 @{O`E^}-D  
appointer 委任人 _#h_:  
apportioned pro rata 按比例分摊 6i~WcAs  
apportionment 分配；分摊 e)O4^#i  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |H+Wed|  
apportionment formula 分摊方程式 k)Qtfj}uij  
apportionment of estate duty 遗产税的分摊 680o)hh4m>  
appraisal 估价；评估 :Zz '1C  
appreciable growth 可观增长 N*&1GT#9  
appreciable impact 显着影响 xK\
d4"  
appreciable increase 可观增长 e@OX_t_  
appreciation 增值；升值 9 |vLwQ  
appreciation against other currencies 相对其他货币升值 \} :PLCKT  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5o8EC" 0  
appreciation tax 增值税 d{7+w/Zi  
appropriation 拨款；拨用；拨付 > "=>3  
appropriation account 拨款帐目 H DFOA  
Appropriation Bill 拨款法案 w)Qp?k d  
appropriation-in-aid system 补助拨款办法 KyQX!,rV  
approved assets 核准资产 t1y4 7fX6  
approved basket stock 认可一篮子证券 eHDN\QA 2  
approved budget 核准预算 #?9;uy<j.q  
approved charitable donation 认可慈善捐款 1PV'?tXp(  
approved charitable institution 认可慈善机构 \)?HJ  
approved currency 核准货币；认可货币 "!%l/_p?  
approved estimates 核准预算 nQ,HMXj  
approved estimates of expenditure 核准开支预算 hFl^\$Re  
approved overseas insurer 核准海外保险人 Gk /fBs  
approved overseas trust company 核准海外信托公司 X(-4<B  
approved pooled investment fund 核准汇集投资基金 ~O&:C{9=  
approved provident fund scheme 认可公积金计划 s+?zL~t  
approved provision 核准拨款 pD#rnp>WWt  
approved redeemable share 核准可赎回股份 .UY^oR=b{  
approved regional stock 认可地区性证券 KNIn:K^/  
approved retirement scheme 认可退休金计划 )f<z%:I+Z  
approved subordinated loan 核准附属贷款 u^qT2Ss0  
arbitrage 套戥；套汇；套利 3x'|]Ns  
arbitrageur 套戥者；套汇者 "5wa91*  
arbitrary amount 临时款项 X*@dj_,  
arrangement 措施；安排；协定 xx%j.zDI]  
arrears 欠款 r #cGop]  
arrears of pay 欠付薪酬 lv+TD!b   
arrears of revenue 逾期未收税款；逾期未收的帐项 [e}]}t8m  
articles of association 组织章程；组织细则；组织章程细则 Y\?"WGL)p  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 FE|
JHh$  
ascertainment of profit 确定利润 wov\kV  
"Asia Clear" “亚洲结算系统” ByNn  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 9e,0\J  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 JB[~;nLlC  
Asian Development Fund [ADF] 亚洲发展基金 )C]gld;8  
Asian dollar bond 亚洲美元债券 W+ko
q*P  
Asian dollar market 亚洲美元市场 Y^EcQzLw  
Asian dollar rate 亚洲美元利率 =w 2**$  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 l#Y,R 0  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 xRLT=.ir  
asked price 沽盘；喊价；索价；卖方报价 aH/ k
Ua  
assessable income 应评税入息 k5.Ln
a  
assessable loss 应评税亏损 'op|B@y  
assessable profit 应评税利润 ;P%1j|7  
assessable value 应评税值 [;),\\u,d  
assessed profit 估定利润 ~<F8ug#  
assessed value 经评估价值 9H`XeQ.  
assessment 评税；评定；估价；评税单 sZ/v^xk  
assessment number 评税编号；估价编号 0*D$R`$  
assessment of additional tax 补加税评税 WuUk9_g  
assessment of performance 业绩评估；实绩评价 iN8zo:&Z  
Assessor 评税主任 M{T-iW"  
asset price bubbles 资产价格泡沫 4-H+vNG{%  
asset-backed securities 具资产保证的证券 "8jf81V*  
assets accretion 资产增值 7/@TF/V  
assets and liabilities 资产与负债 A1>OY^p3%  
assets betterment statement 资产递增表；资产改进表 70tH:Z)"  
assets lending 实物放款；有抵押贷款 WX|`1b  
assets of the company passing on the death 死者去世时转移的公司资产 ~^fZx5  
assets pledged as security for liabilities 用作负债抵押的资产 l$pm_%@2]  
assets portfolio 资产投资组合 G[I"8iS,  
assets price 资产价格 zFff`]^`  
assets quality 资产质素 P'[3Fqe  
assets realization 资产变现 EC!02S  
assets refinancing arrangement 资产再集资安排 Mc_YPR:
C  
assets securitization 资产证券化 9u}Hmb  
assets situated outside Hong Kong 在香港以外地方的资产 s/ qYa])  
assets stripping 削减资产；拆卖资产 tq6!`L}3  
assets value 资产值 _ y8Wn}19f  
assignee 承让人 o5uph=Q{  
assignment 转让；转让书；转让契 peuZ&yK+"  
assignment of interest 权益转让 Ep3N&Imp  
assignment of letters patent and trade mark 专利证书及商标转让 $OkBg0  
assignment of property 物业转让；物业转让书 9oR@U
W1  
assignment right 转让权 ^sEYOX\  
assignor 转让人 PB`Y g  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 jrr*!^4|  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Mhf5bN|wQ  
associate member 附属会员 &n}f?  
associated body corporate 相联法人团体 ,I(d6  
associated company 相联公司；联属公司 9YQb&  
associated corporation 相联法团 4,gK[ dc  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] H-*yh!  
公认会计师公会〔英国〕 *>'V1b4}  
Association of Futures Exchange Brokers 香港期货经纪协会 (
WO]Xq<  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 <~'"<HwtK  
association of underwriters 承保人组织 vB|hZTW  
assumption of control 接管 aPfO$b:  
assurance 担保；保险；转易；转易书 J1RJ*mo7,  
assurance of interest 权益的转易 GmEJhr.3`=  
at 19XX price 按一九ＸＸ年价格计算 cyv`B3}  
at a discount 按赔价计算；按贴水价格计算；打折扣 JZ*/,|1}EC  
at a premium 按溢价计算；按升水价格计算 K;Uvb(m{&  
at call 通知付款；按通知 pF:$  ko  
at constant market price 按固定市价计算 m6&~HfwN  
at constant price 按固定价格计算 2E/"hQw  
at cost 按成本计算 l
2rd9-T  
at current market price 按当时市价计算；按现时市价计算 J0\Fhe0'  
at current price 按当时价格计算；按现时价格计算 uHvp;]/0\  
at factor cost 按要素成本计算；按生产要素成本计算 lC("y' ::  
at money-of-the-day price 按付款当日价格计算 a85$K$b>  
at or better 按指定或较佳价位〔买卖指令〕 xU>WEm2  
at par 按面值计算；平价 RD'Q :W  
at sight 见票即付 #crQ1p) \  
at the close 按收市盘 5Y'qaIFR  
at the opening 按开市盘 ~f1%8z  
attestation 见证；见证条款 lVR~Bh  
at-the-money option 平价期权 _j/<{vSy  
attorney 受权人；受托代表人 #TX/aKr:  
attornment 新拥有人承认书 E+R1 !.  
attributable profit 可归属利润 w?k>:,'[  
attributable share value 可归属股份价值 i6tf2oqO7  
Auckland Stock Exchange 奥克兰证券交易所 o_Z5@F  
auction 拍卖 K&ZtRRDd  
auctioneer 拍卖商

.4M.y:F  
audit 审计；核数 so)[59M7  
Audit Commission 审计署 &5spTMw8  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ZQoU3AD;  
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〕 AJ?r,!)  
audit review 帐目审查 wh\}d4gN  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 2"kLdD  
audited account 审计帐目；经审计的帐目 YY((V@|K  
audited annual account 经审计的周年帐目 zH4D8@[7O  
audited balance sheet 经审计的资产负债表 ?{|q5n  
auditor 核数师；核数主任；审计师 \y)rt )  
auditor's certificate 核数师证明书；审计师证明书 w\}ieI8J  
auditor's report 核数师报告；审计师报告 % X+:o]T  
Aussie bond 澳元债券 THbh%)Zv+  
austerity budget 紧缩预算 ~u!|qM  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
J^nBdofP  
Australia All Ordinaries Index 澳洲所有普通股票指数 _8riUt  
Australian Dollar [AUD] 澳元 ]kG"ubHV?h  
Australian Options Market 澳大利亚期权市场 V2?=4mb  
Australian Securities Commission 澳洲证券事务监察委员会 #ASz;$P  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 o]` *M|  
Australian Stock Exchange 澳大利亚证券交易所 djQH1^(IU  
Austrian Schilling [ATS] 奥地利先令 4(~L#}:r!  
authentication 认证；鉴证 .TR9975  
authority to purchase 委托购买证；委购书 {M$1N5Eh  
authorization 认可；核准；授权；授权书 3yY}04[9<  
authorization by direction 指示授权 (GuzN  
authorization by instruction 指令授权 nntuLuW  
authorization by warrant 令状授权 2*< nu><b  
authorization of unit trust 单位信托的认可 w%VU/6
~  
authorized agent 指定代理人 HU}7zK2  
authorized capital 法定资本 =J]]EoX/  
authorized clerk 出市员 :q7Wy&ow  
authorized dealer 认可交易商 I^]2K0+x x  
authorized financial institution 认可财务机构 yw[g!W  
authorized fund 认可基金 NP#w+Qw  
authorized fund house 获授权的基金公司；认可基金公司 z^q0/'  
authorized institution 认可机构 YTpSHp
f@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 )uIe&B  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ?)?Ng}  
authorized insurer 获授权保险人；获认可承保人 ;|5F[  
authorized investment 特准投资项目 Ar|0b}=)>  
authorized person 获授权人 el<s8:lA  
authorized representative 获授权代表 WZejp}x  
authorized share capital 法定股本 e7r-R3_  
automated quotation system 自动报价系统 9ni1f{k  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] C'@i/+  
自动交易系统〔香港期货交易所有限公司〕 Ae^~Cz1qz  
automatic adjustment mechanism 自动调整机制 Co_A/  
automatic adjustment system 自动调整系统 gQelD6c
 
Automatic Clearing House 自动票据交换所 ?|C2*?hZ+  
automatic exchange rates accumulation system 自动化汇率累集系统 H8^(GUhyp  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
eRstD>r  
automatic teller machine [ATM] 自动柜员机 uk]$#TV*q>  
autopay 自动转帐 uaGk6S  
available assets 可用资产 qu6D 5t  
available fiscal reserve 现存财政储备 D|L9Vs`  
available profit 可用利润 '!cCMTj  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 TnOggpQ6X  
average 平均；平均数；海损 qIE9$7*X  
average basic salary 平均基本薪金 [nG<[<0G;  
average consumer expenditure 平均消费开支；一般消费开支 [M}{G5U.  
average cost 平均成本 mPK:R^RjG&  
average cost of land production 增辟土地平均成本 4qbBc1,7y  
average daily turnover 平均每日成交额 ]G=L=D^cK  
average daily wage rate 平均每日工资率 :WS@=sZN  
average expenditure pattern 平均开支模式 nH'e?>x~e  
average growth rate 平均增长率 F>6|3bOR  
average net fixed assets 固定资产平均净值 cJ n=  
average of relatives 相对价格平均数 n;C :0  
average price 平均价格 l0w]`EE  
average propensity to consume 平均消费倾向；一般消费倾向 GL0L!="!  
average propensity to save 平均储蓄倾向；一般储蓄倾向 x8\?}UnB  
average rate 平均率 @#>rYAb8,  
average revenue 平均收入；平均收益 D~iz+{Q4  
average stock 平均库存；平均存货 4JXeV&5Qk'  
average yearly rent 平均年租 _QE qk@ql  
avoidance of double taxation 避免双重课税 =tn)}Y.<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 ({)+3]x  
9uO 2Mm  
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