一些有用的会计术语(也不知道发的地方对不对)A

A: O,6Upk  
A share Ａ股；甲类股份 <U`lh
 
abatement of tax 减税；减扣免税额 w!o[pvyR$  
ABN AMRO Bank N.V. 荷兰银行 ;rWgt!l  
above-the-line expenditure 线上项目支出；经常预算支出 A\Rkt;:  
above-the-line receipt 线上项目收入；经常预算收入 p%~#~5t,  
ABSA Asia Limited 南非联合亚洲有限公司 8#NtZ  
absolute change 绝对数值变更 @'`!2[2'?  
absolute expenditure 实际开支 xlG/$`Ab  
absolute guideline figure 绝对准则数字 YIo$  
absolute interest 绝对权益 z/u;afB9q  
absolute order of discharge 绝对破产解除令 {Y-<#U~iH  
absolute profit margin 绝对利润幅度 T8E=}!68w}  
absolute value 实值；绝对值 uTGd{w@]0|  
absolutely vested interest 绝对既得权益 1P(rgn:8e  
absorbed cost 已吸收成本；已分摊成本 9X&Xc  
absorption 吸收；分摊；合并 &1Dq3%$c  
absorption rate 吸收率；摊配率；分摊率 H%NIdgo}  
ACB Finance Limited 亚洲商业财务有限公司 nPh5(&E  
acceptable form of reciprocity 合理的互惠条件 3a #2 }  
acceptable rate 适当利率；适当汇率 rlr)n\R#  
acceptance agreement 承兑协议 :&ir5xHS  
acceptance for honour 参加承兑 3/V&PDC*'  
acceptor 承兑人；接受人；受票人 3Z#k9c_b  
acceptor for honour 参加承兑人 9lE[oAC  
accident insurance 意外保险 {pMbkAQ@  
Accident Insurance Association of Hong Kong 香港意外保险公会 aOWW..|  
accident insurance scheme 意外保险计划 j|"#S4IX)F  
accident year basis 意外年度基准 LcS\#p#s]  
accommodation 通融；贷款 J'9hzag  
accommodation bill 通融票据；空头票据 ]TQ2PVN2  
accommodation party 汇票代发人 v'uWmL7C  
account balance 帐户余额；帐户结余 Y`jvza%  
account book 帐簿 :xISS  
account collected in advance 预收款项 (#GOXz  
account current book 往来帐簿 7K3S\oPej  
account of after-acquired property 事后取得的财产报告 '"&M4.J{  
account of defaulter 拖欠帐目 3wK{?  
account payable 应付帐款 Q!8AFLff4  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 . (G9mZFV  
account receivable 应收帐款 xo2PxU
O  
account receivable report 应收帐款报表 '<_nL8A^  
account statement 结单；帐单；会计财务报表 `%}SK~<R  
account title 帐户名称；会计科目 i356m9j  
accountant's report 会计师报告 K|nh`r   
Accountant's Report Rules 会计师报告规则 ! iuDmL  
accounting and auditing procedure 会计与审计程序；会计与核数程序 }SYR)eE\  
Accounting Arrangements 《会计安排》 /.r|ron:e  
accounting basis 会计基础 (UWWULV  
accounting by Official Receiver 破产管理署署长呈交的帐目 DXu915  
Accounting Circular 《会计通告》 <uZ r.X  
accounting class 会计类别 vw VeHjR  
accounting date 记帐日期；会计结算日期 GlkTpX^b  
accounting for money 款项核算 NrH2U Jm  
Accounting Officer 会计主任 FJo?~  
accounting period 会计报告期；会计期 _u TaN  
accounting policy 会计政策；会计方针 x01n  
accounting practice 会计惯例 94 58.!3  
accounting principle 会计准则 !h3$C\  
accounting record 会计记录 F N6GV  
accounting report 会计报告 `|?K4<5
|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ax$ashFO/!  
Accounting Society of China 中国会计学会 E~vM$$O$  
accounting statement 会计报表 tY~gn|M  
accounting system 会计制度；会计系统 wSoIU,I  
accounting transaction 会计事项；帐务交易 o1C1F}gxU  
accounting treatment 会计处理 Ji4xor  
accounting year 会计年度 pw|f4c7AH  
accretion 增值；添加 B1)gudP`  
accrual 应计项目；应累算数目 J%ng8v5ex  
accrual basis 应计制；权责发生制 kt?G\H!}  
accrual basis accounting 应计制会计；权责发生制会计 Sy|fX_i  
accrue 应累算；应计 aphfzo  
accrued benefit 应累算利益 AyHhq8Y  
accrued charges 应计费用 }jHS  
accrued cumulative preference share dividend 应累算的累积优先股股息 MH@=Qqx#=t  
accrued expenses 应累算费用 "TW%-67  
accrued interest payable 应付利息；应计未付利息 KMC]<  
accrued interest receivable 应收利息；应计未收利息 rTTde^^_  
accrued right 累算权益 6;s.%W  
accruing profit 应累算的利润 ~ 8L]!OQ9=  
accumulated fiscal reserve 累积财政储备 (;DnL|"'8  
accumulated profit 累积利润；滚存溢利 lId}sf  
accumulated reserve 累积储备 <q@/Yy32  
accumulation of surplus income 累积收益盈余 ROcI.tL  
acquired assets 既得资产 fA"N5qQI(  
acquisition 收购；购置；取得 "Bl]_YPv  
acquisition cost 购置成本 dr3j<D-Q  
acquisition expenses 购置费用 cmG*"  
acquisition of 100% interest 收购全部股权 v2=Iqo  
acquisition of control 取得控制权 :[![9JS/  
acquisition of fixed assets 购置固定资产 eC`} oEz  
acquisition of shell “买壳” Y'-@O"pK  
acquisition price 收购价 O
sI>gX>  
act of God 天灾 oz3N 8^M  
acting partner 执事合伙人 OpFe=1Q  
active market 买卖活跃的市场；交投畅旺的市场；旺市 2I'gT$h  
active partner 积极参与的合伙人 S -$ L2N  
active trading 交投活跃 C\"nlNKw  
actual circulation 实际流通 qw^kA?  
actual cost 实际成本 cGF_|1`  
actual expenditure 实际开支；实际支出 7#/->Y  
actual income 实际入息；实际收入；实际收益 U9w0kcUw#J  
actual market 现货市场 #r5IwyL  
actual price 现货价；实际价格 wUb5[m  
actual profit 实际利润 9N1Uv,OtB  
actual quotation 实盘；实际价位；实际报价 {A!1s;  
actual year basis 按实际年度计算 h-r\1{Q1]  
actuals 实货 Fg` P@hC  
actuarial investigation 精算调查 "^M/iv(  
actuarial principle 精算原则 : :;YS9e  
actuarial report 精算师报告 y04md A6<  
Actuarial Society of Hong Kong 香港精算学会 ~N "rr.w  
actuarial valuation 精算师估值 oDz%K?29%  
actuary 精算师 bY` b3  
ad referendum agreement 暂定协议；有待覆核的协定 TCShS}q;%  
ad valorem duty 从价税；按值征税 z[Sq7bbYO  
ad valorem duty system 从价税制 ',Y`XP"Q  
ad valorem fee 从价费 'T=$Q%Qv  
ad valorem tariff 从价关税 VF#2I%R*  
additional allowance 额外免税额 ])`+ 78  
additional amount for unexpired risk 未过期风险的额外款额 w:[1,rRvT  
additional assessable profit 补加应评税利润 25EuVj`zL  
additional assessment 补加评税 r 0mA  
additional commitment 额外承担 ?\Fo|__  
additional commitment vote 额外承担拨款 yFt$L'#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )?_x$GKY  
additional dependent parent allowance 供养父母额外免税额 `D *U@iJ  
additional provision 额外拨款 _8zZ.~)  
additional stamp duty 附加印花税 T}fH  
additional tax 补加税罚款；补加税款 [l~Gwaul>  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ;MSdTHN"  
adjudged bankrupt 被裁定破产 (]cM;  
adjudicated bankrupt 裁定破产人 VtM:~|v  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =Sjr*)<@j  
adjudication of bankruptcy 裁定破产；宣告破产 87&BF)]  
adjudication of insolvency 裁定无力偿还债务 YdgDMd-1  
adjusted actual 经调整的实数；调整后的实数 Ltk'`  
adjusted current assets 经调整的流动资产；调整后的流动资产 {B;<R1  
adjusted figure 经调整的数字；调整后的数额 96a2G,c>V  
adjusted liabilities 经调整的负债；调整后的负债 SNLZU%jan  
adjusted loss 经调整的亏损；调整后的亏损 r0MUv}p#|L  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 =yT3#A~<G  
adjusted profit 经调整的利润；调整后的利润 |:qaF  
adjusted surplus 经调整的盈余额；调整后的盈余额 1#nR$  
adjusted value 经调整的价值；调整后的价值 cXcrb4IKD  
adjustment 调整；修订；理算〔保险〕 pTzwyj!SD  
adjustment centre 调剂中心 [K5#4
k  
adjustment lag 调整过程的时间差距；调整时差 `vbd7i  
adjustment mechanism 调整机制 MxXf.iX&  
adjustment of loss 亏损调整 {TmrWFo  
adjustment process 调整过程；调整程序 XSfl'Fll D  
adjustment range 调整幅度 U2hPsF4f  
administered exchange rate 受管制汇率 #:q$sKQ_$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 whH_<@!  
administration expenses 行政费用 cx+w_D9b!  
administration fee 手续费；行政费 tccw0  
administration in bankruptcy 破产管理 QmHj=s:x\  
administration order 遗产管理令 vw.rkAGY  
administrator 管理人；遗产管理人 FCr^D$_w  
administrator of the estate 遗产管理人 -_%8Q#"  
admission of debt 债项承认书 v@xbur\L  
admission of proof 接纳债权证明 `Zdeq.R]  
advance 放贷款项；垫付款项；预支款项；预付款项 nky%Eb[\  
advance account 暂支帐目；预付款帐户 Re[x$rw  
advance compensation 预付补偿金 3bWYRW  
advance from shareholder 股东垫款 B|fh 4FNy  
advance pending reimbursement 预支以待日后付还 /5**2Kgv1  
advanced economy 先进经济体系 J&hzr t  
advancement 预付；预付财产 yW=I*f  
advances warrant 垫款令 M53{e;.kN  
advancing 贷出 wP|Amn+;  
adverse balance 逆差 SRP.Mqg9  
adverse exchange 逆汇 OV~]-5gau  
advertisement addressed to shareholders 在报章刊登的致股东通告 tVUC@M>'  
advice for collection 托收通知书 s(2/]f$  
advice of drawing 提款通知书；汇票通知书 vHydqFi9  
advice of payment 付款通知 A'zXbp:
%  
Advisory Committee [Securities and Futures Commission] ?'xwr)v  
谘询委员会〔证券及期货事务监察委员会〕 BB$(0mM^  
Advisory Committee on Diversification 经济多元化谘询委员会 
4+tKg*|  
affidavit 誓章；遗产申报誓章 t[r<&1[&  
affidavit of no receipt 述明无收款的誓章 ^X?D4a|;#g  
affiliate 联号；联营公司；附属公司 uT Z#85L`  
affiliated company 附属公司；联号；联营公司 c6f=r  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ^i"~6QYE  
affordability 负担能力 tf
AO#htq  
African Development Bank [AfDB] 非洲开发银行 LMGo8%2I  
after-acquired property 事后取得的财产 R>C^duos.  
after-hours dealing 市后交易 <2.87:  
after-tax profit 税后盈利；税后利润；税后溢利 DqH?:`G  
agency agreement 代理协议 tyI!y~-z  
agency expenses 代理机构的开支 $`a>y jma  
agency fee 代理费 `F(ghC  
Agency Law 《代理法》 tz^2?wO  
agent 代理人；承销人 Rfx}[!<{N  
agent of company 公司代理人 c>$PL
O^  
agent's fee 代理人费；经纪费 uc~/l4~N  
aggregate 总计；总数；总体数字 {0(:5%  
aggregate amount 总款额；总额 )'1rZb5  
aggregate assets and liabilities 总体资产与负债 ^ ,cwm:B@  
aggregate at constant price 按固定价格计算的总体数字 RV=Z$  
aggregate demand 总需求 .="/n8B  
aggregate gross position 总持仓量 V7gv@<1<y  
aggregate limit 总限额 LvPcH  
aggregate of salaries tax 合计薪俸税 &s{" Vc9]  
aggregate performance 总体表现；总体业绩 yIq. m=  
aggregate supply 总体供应  %"jp':  
aggregate surplus 总盈余 &^7^7:Y=?  
aggregate total 整体总额 Yk^clCB{A(  
aggregate value 总值；合计价值 j@o \d%.'!  
aggregated basis 合计基准 lSG"c+iV  
aggregated net chargeable income 合计应课税入息实额 sw\O\%^  
aggregation 合并计算；合计；总和 W5SCm(QS5  
aggregation of incomes of husband and wife 夫妇入息合并计算 W"meH~[Cp  
aggregation of property 财产的总和 Gi+ZI{)  
agio 差价；贴水 xwJ.cy  
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》 `;c{E%qeq  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 0K<|>I  
《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》 Cu $mb}@  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment f(*ygI  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 2?}5U)Hg  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment \RF{ITV$kD  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 AZ7m=Q97  
agreement for a settlement 授产协议 ~u.((GM  
agreement for assignment 转让协议 6rll0c~  
agreement for sale 售卖协议；买卖协议 W1!Nq`  
agreement for sale and purchase 买卖协议 tb1w 6jaU  
agreement for the payment of interest 支付利息协议 AzZb0wW6p  
agreement for the repayment of money 还款协议 q(XO_1W0V  
agreement of reinsurance 再保险协议 oro^'#ki  
Agricultural Bank of China 中国农业银行 {Q(R#$)5+  
air passenger departure tax 飞机乘客离境税 X~VJO|k pz  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 bm\Zp  
airport tax 机场税 DX b=Ku  
alcohol duty 酒精税 +M{A4nYY|1  
alienation 让与；让渡；转让 }~O`(mnD}K  
alimony 生活费；赡养费 \2^_v' >K  
All Ordinaries Index [AOI] 所有普通股指数 ;%<R>gDWv  
all risks 全险；综合险 w|G4c^KH  
All Sales Record for Stock Market 《股票市场成交报告》 0Q{^BgW  
Allied Capital Resources Limited 新联财务有限公司 oD8X]R, H  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 = lMs1}S9  
allocation letter 拨款信件 T*"*##c  
allocation of fund 分配款项；预留款项 7i##g,  
allocation of profit 利润分配；溢利分配 LDgGVl  
allocation warrant 拨款令 Oh'C[  
allotment 分配；配股 6V&HlJH  
allotment notice 股份配售通知；配股通知 [rO TWN  
allotment of shares 股份分配 rYfN  
allowable 可获宽免；免税的 2'-!9!C  
allowable business loss 可扣除的营业亏损 T$pBgS>  
allowable expenses 可扣税的支出 {x\lK;  
allowance 免税额；津贴；备抵；准备金 r"hogmFD;  
allowance for debts 债项的免税额 }{SpV  
allowance for depreciation by wear and tear 耗损折旧免税额 ]m=2 $mK  
allowance for funeral expenses 殡殓费的免税额 ~a06x^=j  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 YsA.,  
allowance for repairs and outgoings 修葺及支出方面的免税额 n1Fp$9%  
allowance to debtor 给债务人的津贴 mhi^zHpa  
alteration of capital 资本更改 qZB}}pM#  
alternate trustee 候补受托人 grZ?F~P8  
amalgamation 合并 I=c}6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !)//b]  
ambit of charges 征税范围；收费范围 TD^w|U.  
amended valuation 经修订的估值 !WgVk7aP`  
American Commodities Exchange 美国商品交易所 C#oH7o+_.  
American Express Bank Limited 美国运通银行 P+gYLX8  
American Stock Exchange 美国证券交易所 N6<
G`
k,  
amortization 摊销 \sc's7  
amount due from banks 存放银行同业的款项 P^-daRb  
amount due from banks abroad 存放海外银行同业的款项 #,jw! HO]  
amount due from holding companies 控股公司欠款 i7jI(VvB^  
amount due from local banks 存放本港银行同业的款项 l|"SM6
  
amount due to banks 银行同业的存款 /DE`>eJY  
amount due to banks abroad 海外银行同业的存款 e .(  
amount due to holding companies 控股公司存款 iji2gWV}h  
amount due to local banks 本港银行同业的存款 TO]7%aB  
amount due to outport banks 外埠银行同业的存款 9~|hGo  
amount for note issue 发行纸币的款额 F- l!i/  
amount of bond 担保契据的款额 =67tQx58  
amount of consideration 代价款额 \Pt_5.bTs[  
amount of contribution 供款数额 $/|2d4O:{  
amount of indebtedness 负债款额 'nP;IuMP  
amount of principal of the loan 贷款本金额 PlC8&$
  
amount of rates chargeable 应征差饷数额 p;P cD  
amount of share capital 股本额 TYu(;~  
amount of sums assured 承保款额 Q$:>yveR*  
amount of variation 变动幅度 Jj'dg6QY'  
amount of vote 拨款数额 jr3FDd]  
amount payable 应付款额 Kq&JvY^  
amount receivable 应收款额 ?5Q_G1H&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?L(y8b}F(  
analysis 分析 Y
JqbA?i  
ancillary risk 附属风险 w#w?Y!JXo  
annual account 周年帐目；周年帐目报表；年度决算；年结 ){FXonVP  
annual accounting date 年结日期 u0i;vO)MNt  
annual allowance 每年免税额；年积金；年度津贴；年津 3x3 =ke!  
annual balance 年度余额 mNdEn<W  
annual disposable income 每年可动用收入 MzpDvnI9  
annual estimates 周年预算 X{-901J1  
annual fee 年费 R7NE=X4  
annual general meeting 周年大会 *'\xlsp#  
annual growth rate 年增率；每年增长率 Tq,xW  
annual long-term supplement 长期个案每年补助金 "Cn<x\E b  
annual pensionable emolument 可供计算退休金的年薪 CU_8 `}  
annual report 年报 d45mKla(V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7&Qf))L  
annual return 周年报表；周年申报表；每年报税表格 nmy!.0SQ-  
Annual Return Rules 《周年报表规则》 dA[S@ysvG  
annual review of consumer prices 每年消费物价回顾 ]`T*}$|  
annual roll-forward basis 逐年延展方式 V:>ZSW4,^  
annual salary 年薪 ?D9>N'yH8  
annual statement 年度报表；年度决算表 |N+uEiJ  
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 353*D%8  
annuitant 年金受益人 WX}pBmU  
annuity 年金 BQF7S<O
+  
annuity contract 年金合约 "iPX>{'En  
annuity on human life 人寿年金 r~Vb*~U"  
antecedent debt 先前的债项 mgI7zJX  
ante-dated cheque 倒填日期支票 _eg&j  
anticipated expenditure 预期开支 ;(0|2I'"  
anticipated net profit 预期纯利 .EdQ]c-E=  
anticipated revenue 预期收入 >O/1Lpl.3  
anti-inflation measure 反通货膨胀措施 \\v1\  
anti-inflationary stance 反通货膨胀立场 vQsI^
p  
apparent deficit 表面赤字 Gid6,J  
apparent financial solvency 表面偿债能力 WOR H4h9  
apparent partner 表面合伙人 wpV)y Q^  
application for personal assessment 个人入息课税申请书 bPHtP\)  
application of fund 资金应用 ~F^7L5d}C  
application to release as liquidator and to destruct the books of accounts and documents BaXf=RsZ  
申请免除清盘人职务及毁灭帐簿与文件 ]>H'CM4JR  
appointed actuary 委任精算师 [*W l=  
appointed auditor 委任核数师；委任审计师 OTV$8{  
appointed trustee 委任的受托人 I*OJPFZ^4  
appointer 委任人 L`n Ma  
apportioned pro rata 按比例分摊 bY!1t}ALh  
apportionment 分配；分摊 k:*(..!0z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 iVAAGZ>am  
apportionment formula 分摊方程式 GQ])y  
apportionment of estate duty 遗产税的分摊 @78%6KZ`i  
appraisal 估价；评估 lm\~_ 4l1  
appreciable growth 可观增长 'l&bg8K9  
appreciable impact 显着影响 /;9iDjG  
appreciable increase 可观增长 M)Z3q  
appreciation 增值；升值 #@8JYzMq%  
appreciation against other currencies 相对其他货币升值 q-R'5p\C?|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (^9dp[2  
appreciation tax 增值税 2x<4&^  
appropriation 拨款；拨用；拨付 0o_wy1O1,  
appropriation account 拨款帐目 C)qy=lx%  
Appropriation Bill 拨款法案 LY1dEZ-)A  
appropriation-in-aid system 补助拨款办法 =,
G^GMi'  
approved assets 核准资产 L1u(\zw  
approved basket stock 认可一篮子证券 &8M^E/#.^;  
approved budget 核准预算 CCp&+LRvR  
approved charitable donation 认可慈善捐款 ql2O%B.6?  
approved charitable institution 认可慈善机构 < +X,oxg  
approved currency 核准货币；认可货币 wgFAPZr  
approved estimates 核准预算 29kR7[k  
approved estimates of expenditure 核准开支预算 tVqc!][  
approved overseas insurer 核准海外保险人 m$WN"kV`,9  
approved overseas trust company 核准海外信托公司 %mr6p}E|  
approved pooled investment fund 核准汇集投资基金 84jA)  
approved provident fund scheme 认可公积金计划 .u\xA7X  
approved provision 核准拨款 _8ubo\M~  
approved redeemable share 核准可赎回股份 /& wA$h  
approved regional stock 认可地区性证券 Pt[ b;}  
approved retirement scheme 认可退休金计划 L6n<h  
approved subordinated loan 核准附属贷款 hB??~>i3  
arbitrage 套戥；套汇；套利 p$_X\,F  
arbitrageur 套戥者；套汇者 t;L7H E@Y  
arbitrary amount 临时款项 EU4j'1!&g<  
arrangement 措施；安排；协定 .g52p+Z#  
arrears 欠款 ]JvZ{fA%*  
arrears of pay 欠付薪酬 d8%sGH  
arrears of revenue 逾期未收税款；逾期未收的帐项 'RzzLk|$  
articles of association 组织章程；组织细则；组织章程细则 }Sv\$h  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 HsRQiai*  
ascertainment of profit 确定利润 &09g0K66  
"Asia Clear" “亚洲结算系统” !lk9U^wnd  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 C*&FApG  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 S?e*<s9k  
Asian Development Fund [ADF] 亚洲发展基金 Y7WU4He L  
Asian dollar bond 亚洲美元债券 \z[L=  
Asian dollar market 亚洲美元市场 At)\$GJ  
Asian dollar rate 亚洲美元利率 m(p0)X),_i  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 :!<U"AC  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Rb l4aB+  
asked price 沽盘；喊价；索价；卖方报价 qY$]^gS  
assessable income 应评税入息 *7G5\[gI$  
assessable loss 应评税亏损 WYY&MHp  
assessable profit 应评税利润 [$FiXH J  
assessable value 应评税值 4">
C0m;ks  
assessed profit 估定利润 R/@n+tbe  
assessed value 经评估价值 JsV-:J  
assessment 评税；评定；估价；评税单 Mv7=ZAm  
assessment number 评税编号；估价编号 W}rLHAaDh  
assessment of additional tax 补加税评税 {mmQv~|5q  
assessment of performance 业绩评估；实绩评价 yYn7y1B  
Assessor 评税主任 %w#8t#[,6  
asset price bubbles 资产价格泡沫 c'&\[b(m  
asset-backed securities 具资产保证的证券 #B&%Y6E5  
assets accretion 资产增值 t>%+[7?6  
assets and liabilities 资产与负债 xay~
fD  
assets betterment statement 资产递增表；资产改进表 Ae|bAyAK  
assets lending 实物放款；有抵押贷款 j,CVkA*DY  
assets of the company passing on the death 死者去世时转移的公司资产 ^Kfm(E  
assets pledged as security for liabilities 用作负债抵押的资产 ;b;Bl:%?  
assets portfolio 资产投资组合 i f!  
assets price 资产价格 vCsJnKqK  
assets quality 资产质素 @lTd,V5f  
assets realization 资产变现 f/3rcYR;y  
assets refinancing arrangement 资产再集资安排 +puF0]TR,i  
assets securitization 资产证券化 `&5_~4T7  
assets situated outside Hong Kong 在香港以外地方的资产 <-O^ol,fX  
assets stripping 削减资产；拆卖资产 eg(1kDMpn  
assets value 资产值 <jIuVX  
assignee 承让人 {^_K  
assignment 转让；转让书；转让契 A? T25<}  
assignment of interest 权益转让 v/~Lfi  
assignment of letters patent and trade mark 专利证书及商标转让 w*krPaT3  
assignment of property 物业转让；物业转让书 N`rz>6,k1  
assignment right 转让权 6<{XwmM  
assignor 转让人 7 jiy9[  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 *(CV OY~  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 $[{YE[a  
associate member 附属会员 /
MV2#P@  
associated body corporate 相联法人团体 4'GosQ85  
associated company 相联公司；联属公司 W'L  
associated corporation 相联法团 I/Q~rVt  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "s.s(TR8  
公认会计师公会〔英国〕 Bf8[(oc~  
Association of Futures Exchange Brokers 香港期货经纪协会 f2G 3cg~H  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 I,@ 6w  
association of underwriters 承保人组织 Tjj-8cg  
assumption of control 接管 )UN_,'H/V  
assurance 担保；保险；转易；转易书 R-OQ(]<*  
assurance of interest 权益的转易 7p[NuU*Gg  
at 19XX price 按一九ＸＸ年价格计算 (%SKTM  
at a discount 按赔价计算；按贴水价格计算；打折扣 )2: ,E  
at a premium 按溢价计算；按升水价格计算 4v;KtD;M  
at call 通知付款；按通知 ]Pf!wv  
at constant market price 按固定市价计算 iKA}??5e  
at constant price 按固定价格计算 Z@6xu;O  
at cost 按成本计算 "T1A$DKw+R  
at current market price 按当时市价计算；按现时市价计算 ;>r E+k%_  
at current price 按当时价格计算；按现时价格计算 KU 98"b5  
at factor cost 按要素成本计算；按生产要素成本计算 ]3I@5}5%  
at money-of-the-day price 按付款当日价格计算 m)e~HP7M  
at or better 按指定或较佳价位〔买卖指令〕 rB}2F*eT  
at par 按面值计算；平价 ^C70b)68  
at sight 见票即付 [,Fu2j]  
at the close 按收市盘 Ob@HzXH  
at the opening 按开市盘 n7(/ml+Q_  
attestation 见证；见证条款 ?#Y1E~N  
at-the-money option 平价期权 u -A_l<K
 
attorney 受权人；受托代表人 wrAcVR  
attornment 新拥有人承认书 bD
<hzOa  
attributable profit 可归属利润 H-jxH,mJmW  
attributable share value 可归属股份价值 (Ky$(Ubb#6  
Auckland Stock Exchange 奥克兰证券交易所 .'zcD^  
auction 拍卖 ,)Z1&J?  
auctioneer 拍卖商 *Z2#U?_  
audit 审计；核数 +XpQ9Cd  
Audit Commission 审计署 !MEA@^$#  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] cg_j.=M-  
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 e2$ R>@  
audit review 帐目审查 (Z?g^kjq)  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Dgm"1+  
audited account 审计帐目；经审计的帐目 (gjCm0#_%  
audited annual account 经审计的周年帐目 h1Logm+m  
audited balance sheet 经审计的资产负债表 uy8mhB+]  
auditor 核数师；核数主任；审计师 !m6=Us  
auditor's certificate 核数师证明书；审计师证明书 s(cC;  
auditor's report 核数师报告；审计师报告 W ![*0pL  
Aussie bond 澳元债券 ?$~5ti#\  
austerity budget 紧缩预算 ^EcwY- Qr  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ; ~#uH7k  
Australia All Ordinaries Index 澳洲所有普通股票指数 k`NXYf:  
Australian Dollar [AUD] 澳元 :[?65q{  
Australian Options Market 澳大利亚期权市场 J8?V1Ad{  
Australian Securities Commission 澳洲证券事务监察委员会 jq(QL%)_O  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 wPl9%  
Australian Stock Exchange 澳大利亚证券交易所 a3C\?5  
Austrian Schilling [ATS] 奥地利先令 *nlDN4Y[  
authentication 认证；鉴证 Yge}P:d9  
authority to purchase 委托购买证；委购书 8B7~Nq'  
authorization 认可；核准；授权；授权书 XU6SYC"t%~  
authorization by direction 指示授权 /5m~t.Z9M  
authorization by instruction 指令授权 wPxtQv  
authorization by warrant 令状授权 y)mtSA8  
authorization of unit trust 单位信托的认可 9F2MCqvcm  
authorized agent 指定代理人 1-}M5]Y  
authorized capital 法定资本 m4,inA:o  
authorized clerk 出市员 >(C5&3^  
authorized dealer 认可交易商 v%;Nyab6$  
authorized financial institution 认可财务机构 FZx.Yuv  
authorized fund 认可基金 T0"q,lrdxV  
authorized fund house 获授权的基金公司；认可基金公司 '4,>#D8@O  
authorized institution 认可机构 !+_X q$9_  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 <b_?[%(u  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 lt& c/xi_  
authorized insurer 获授权保险人；获认可承保人 `2,F!kCt  
authorized investment 特准投资项目 ,L
-G-V+  
authorized person 获授权人 csj4?]gI  
authorized representative 获授权代表 )}1S `*J/O  
authorized share capital 法定股本 b_']S0
$c\  
automated quotation system 自动报价系统 ?6//'bO:%  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] a\tv,Lx  
自动交易系统〔香港期货交易所有限公司〕 WP >VQZ&  
automatic adjustment mechanism 自动调整机制 L16">,5  
automatic adjustment system 自动调整系统 vQmqYyOc2  
Automatic Clearing House 自动票据交换所 $Go)Zs-bL?  
automatic exchange rates accumulation system 自动化汇率累集系统
{!xDJnF;  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 `gz/?q  
automatic teller machine [ATM] 自动柜员机 _:+ k|I  
autopay 自动转帐 lf}%^od~6  
available assets 可用资产 FQM9>l@6)>  
available fiscal reserve 现存财政储备 i Ie{L-Na  
available profit 可用利润 "z4V@gk  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 'wVi
>{?  
average 平均；平均数；海损 t)hi j&wzu  
average basic salary 平均基本薪金 wVkRrFJ  
average consumer expenditure 平均消费开支；一般消费开支 \?"p]&2UcB  
average cost 平均成本 qKk|2ecTB5  
average cost of land production 增辟土地平均成本 + I4s0  
average daily turnover 平均每日成交额 "=!sZO?3  
average daily wage rate 平均每日工资率 b=XHE1^rM  
average expenditure pattern 平均开支模式 f{)nxd >#  
average growth rate 平均增长率 W~Q;R:y  
average net fixed assets 固定资产平均净值 oa6&?4K?F  
average of relatives 相对价格平均数  _:HQ4s@  
average price 平均价格 6xoCB/]  
average propensity to consume 平均消费倾向；一般消费倾向 'Xu3]'m*  
average propensity to save 平均储蓄倾向；一般储蓄倾向 }NKnV3G/Z  
average rate 平均率 S^A+Km3VB  
average revenue 平均收入；平均收益 0ni/!}YP_  
average stock 平均库存；平均存货 p{[(4}ql  
average yearly rent 平均年租 tgC)vZ&a  
avoidance of double taxation 避免双重课税 9{8xMM-  
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 ^CW{`eBwk  
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