一些有用的会计术语(也不知道发的地方对不对)A

A: R$T[%AGZ.  
A share Ａ股；甲类股份 YjX!q]56  
abatement of tax 减税；减扣免税额 ; $ ?jR c  
ABN AMRO Bank N.V. 荷兰银行 oM18aR&  
above-the-line expenditure 线上项目支出；经常预算支出 *1o+o$hY2  
above-the-line receipt 线上项目收入；经常预算收入 fbzKO^Ub  
ABSA Asia Limited 南非联合亚洲有限公司 UpszCY
4  
absolute change 绝对数值变更 R+kZLOE  
absolute expenditure 实际开支 )D"G3g.  
absolute guideline figure 绝对准则数字 53,,%Ue  
absolute interest 绝对权益 guUr1Ij  
absolute order of discharge 绝对破产解除令 xT=kxyu  
absolute profit margin 绝对利润幅度 eF8aB?&"  
absolute value 实值；绝对值 uJ)=+Exii
 
absolutely vested interest 绝对既得权益 f9l<$l  
absorbed cost 已吸收成本；已分摊成本 o {XwLi  
absorption 吸收；分摊；合并 |peMr
#  
absorption rate 吸收率；摊配率；分摊率 VhH]n yi7D  
ACB Finance Limited 亚洲商业财务有限公司 aaf_3UH.B  
acceptable form of reciprocity 合理的互惠条件 $cJN9|$6  
acceptable rate 适当利率；适当汇率 ;Xd\$)n  
acceptance agreement 承兑协议 ^pQo`T6  
acceptance for honour 参加承兑 yf#%)-7(  
acceptor 承兑人；接受人；受票人 M::IE
|h  
acceptor for honour 参加承兑人 C)KtM YA,  
accident insurance 意外保险 e??{&[  
Accident Insurance Association of Hong Kong 香港意外保险公会 e`Zg7CaDd  
accident insurance scheme 意外保险计划 f5=t*9_-[  
accident year basis 意外年度基准 4MtqQq4%  
accommodation 通融；贷款 c~L6fvS  
accommodation bill 通融票据；空头票据 )
QSt7g|OF  
accommodation party 汇票代发人 (/x@W`  
account balance 帐户余额；帐户结余 i9EMi_%  
account book 帐簿 xv#j 593  
account collected in advance 预收款项 <zDw&s2  
account current book 往来帐簿 NW4 s'roP  
account of after-acquired property 事后取得的财产报告 2YE]?!   
account of defaulter 拖欠帐目 WKrZTPD'm  
account payable 应付帐款 ev
mEX<N  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 wD?=u\% &  
account receivable 应收帐款 |jaY[_.@  
account receivable report 应收帐款报表 U38wGSG  
account statement 结单；帐单；会计财务报表 VG'(  
account title 帐户名称；会计科目 [P&,}o)+E0  
accountant's report 会计师报告 ?_Dnfa_  
Accountant's Report Rules 会计师报告规则 #G!Adj+p5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 'MdE}  
Accounting Arrangements 《会计安排》 z$BnEd.y=:  
accounting basis 会计基础 NKUI! [  
accounting by Official Receiver 破产管理署署长呈交的帐目 R&=GB\`:a  
Accounting Circular 《会计通告》 mZ5K hPvf8  
accounting class 会计类别 :5cu,&<Gv  
accounting date 记帐日期；会计结算日期 Qqhb]<z  
accounting for money 款项核算 H+#wj|,+\  
Accounting Officer 会计主任 BWi 7v
  
accounting period 会计报告期；会计期 wM4g1H%s  
accounting policy 会计政策；会计方针 \]`(xxt1  
accounting practice 会计惯例 6P*)rye  
accounting principle 会计准则 +|"n4iZ!)  
accounting record 会计记录 DN8pJa  
accounting report 会计报告 B]KLn?zt5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 eRx[&-c  
Accounting Society of China 中国会计学会 $W_o$'crW  
accounting statement 会计报表 )p^jsv.  
accounting system 会计制度；会计系统 1uge>o&  
accounting transaction 会计事项；帐务交易
UWWD8~:  
accounting treatment 会计处理 _g`0td>N  
accounting year 会计年度 dzv,)X  
accretion 增值；添加 ~"rwP=<}  
accrual 应计项目；应累算数目 e>zk3\D!  
accrual basis 应计制；权责发生制 X.AOp  
accrual basis accounting 应计制会计；权责发生制会计 q'V{vFfY%  
accrue 应累算；应计 ot+~|Dl  
accrued benefit 应累算利益 *1)NABp6D  
accrued charges 应计费用 [rQ(ae  
accrued cumulative preference share dividend 应累算的累积优先股股息 wIR[2&b  
accrued expenses 应累算费用 13&>w{S}  
accrued interest payable 应付利息；应计未付利息 gAUQQ  
accrued interest receivable 应收利息；应计未收利息 1707  
accrued right 累算权益 645C]l  
accruing profit 应累算的利润 ]>4Qs  
accumulated fiscal reserve 累积财政储备 (Nlm
4*{h  
accumulated profit 累积利润；滚存溢利 'lRHdD}s  
accumulated reserve 累积储备 _TN$c  
accumulation of surplus income 累积收益盈余 &|{,4V0%A  
acquired assets 既得资产 yzNX2u1  
acquisition 收购；购置；取得 ]ifHA# z`~  
acquisition cost 购置成本 D_ZBx+/_?  
acquisition expenses 购置费用 A-wxf91+:  
acquisition of 100% interest 收购全部股权 OI}HvgV^!  
acquisition of control 取得控制权 5NF&LM;i(  
acquisition of fixed assets 购置固定资产 qCkg\)Ks5I  
acquisition of shell “买壳” DF
[b?  
acquisition price 收购价 u4+uGYr*@  
act of God 天灾 Jx9%8Ek  
acting partner 执事合伙人 v
zm4  
active market 买卖活跃的市场；交投畅旺的市场；旺市 E|4XQ|B@  
active partner 积极参与的合伙人 >T*g'954xF  
active trading 交投活跃 n`KXJ?t  
actual circulation 实际流通 k`~br249  
actual cost 实际成本 boOw K?  
actual expenditure 实际开支；实际支出 g~H?l3v  
actual income 实际入息；实际收入；实际收益 ~m|?! ]n  
actual market 现货市场 ^$,kTU'=  
actual price 现货价；实际价格 Sy
VbCj  
actual profit 实际利润 &?`&X=Q  
actual quotation 实盘；实际价位；实际报价 i|^`gly  
actual year basis 按实际年度计算 pVa|o&,  
actuals 实货 +\M
m (Nd  
actuarial investigation 精算调查 UO!6&k>
c  
actuarial principle 精算原则 n03SXaU~V  
actuarial report 精算师报告 g5|\G%dOt  
Actuarial Society of Hong Kong 香港精算学会 #DRtMrfat  
actuarial valuation 精算师估值 2P=~3g*  
actuary 精算师 bfI -!,  
ad referendum agreement 暂定协议；有待覆核的协定 u R%R]X  
ad valorem duty 从价税；按值征税 }0nB'0|y  
ad valorem duty system 从价税制 l(
#Y8  
ad valorem fee 从价费
%y\7  
ad valorem tariff 从价关税 +}0*_VW  
additional allowance 额外免税额 coVT+we  
additional amount for unexpired risk 未过期风险的额外款额 M)pi)$&c  
additional assessable profit 补加应评税利润 BBJ]>lQ  
additional assessment 补加评税 <r`Jn49  
additional commitment 额外承担 >~>[}d;glw  
additional commitment vote 额外承担拨款 jTgh+j]AP  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;<@O^_+  
additional dependent parent allowance 供养父母额外免税额 bNU^tL3QZ  
additional provision 额外拨款 ,UZE;lXJ'Q  
additional stamp duty 附加印花税 KJC9^BAr  
additional tax 补加税罚款；补加税款 _po 4(U&  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 |#jm=rT0y  
adjudged bankrupt 被裁定破产 a4
.: i  
adjudicated bankrupt 裁定破产人 I^Jp )k*z  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 GXK?7S0H  
adjudication of bankruptcy 裁定破产；宣告破产 &&S4x  
adjudication of insolvency 裁定无力偿还债务 eRy'N|'  
adjusted actual 经调整的实数；调整后的实数 d>98 E9  
adjusted current assets 经调整的流动资产；调整后的流动资产 p2vUt  
adjusted figure 经调整的数字；调整后的数额 sx^? Iw,N'  
adjusted liabilities 经调整的负债；调整后的负债 ;Hr@0f  
adjusted loss 经调整的亏损；调整后的亏损 #=#$b_6*  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 gpvj'Ri7V  
adjusted profit 经调整的利润；调整后的利润 xa0%;nFKe  
adjusted surplus 经调整的盈余额；调整后的盈余额 I3$vw7}5Y  
adjusted value 经调整的价值；调整后的价值 WA\f`SRF  
adjustment 调整；修订；理算〔保险〕 +i!M[  
adjustment centre 调剂中心 B[|/wHMsT}  
adjustment lag 调整过程的时间差距；调整时差 gj;G:;1m  
adjustment mechanism 调整机制 uWj-tzu  
adjustment of loss 亏损调整 qm5pEort  
adjustment process 调整过程；调整程序 
j77}{5@p  
adjustment range 调整幅度 #R~NR8(z  
administered exchange rate 受管制汇率 k$_]b0D{4  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Z|dZc wo  
administration expenses 行政费用 F X2
`p_  
administration fee 手续费；行政费 ;l?(VqX_E  
administration in bankruptcy 破产管理 E+Mdl*  
administration order 遗产管理令 b}*bgx@<  
administrator 管理人；遗产管理人 &Q+V I/p  
administrator of the estate 遗产管理人 ',j-n$Z^=  
admission of debt 债项承认书 &
D w~Jq|  
admission of proof 接纳债权证明 ]~Qkg+>'&  
advance 放贷款项；垫付款项；预支款项；预付款项 /iuNdh  
advance account 暂支帐目；预付款帐户 )9Ojvp=#r:  
advance compensation 预付补偿金 :uDB3jN[  
advance from shareholder 股东垫款 N,Bs% p#1  
advance pending reimbursement 预支以待日后付还 s9bP6N!,  
advanced economy 先进经济体系 )II,HT-LY  
advancement 预付；预付财产 *)D*iU&  
advances warrant 垫款令 kP@OIhRe  
advancing 贷出 8|Y^Jn\p5u  
adverse balance 逆差 W3rvKqdw5  
adverse exchange 逆汇 S IK{GWX  
advertisement addressed to shareholders 在报章刊登的致股东通告 ;<<IXXKU
 
advice for collection 托收通知书 S$On$]~\"  
advice of drawing 提款通知书；汇票通知书 2`m_"y  
advice of payment 付款通知 @il}0  
Advisory Committee [Securities and Futures Commission] 6&0a?Xu  
谘询委员会〔证券及期货事务监察委员会〕 {[~,q\M[  
Advisory Committee on Diversification 经济多元化谘询委员会 I|;#VejX  
affidavit 誓章；遗产申报誓章 94@
!.11  
affidavit of no receipt 述明无收款的誓章 Y,\mrW}K  
affiliate 联号；联营公司；附属公司 BniVZCct  
affiliated company 附属公司；联号；联营公司 {~h\;>  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 io3'h:+9s  
affordability 负担能力 }rZ=j6Z  
African Development Bank [AfDB] 非洲开发银行 p<19 Jw<  
after-acquired property 事后取得的财产 JCfToFB  
after-hours dealing 市后交易 R\amcQ 9  
after-tax profit 税后盈利；税后利润；税后溢利 kl"Cm`b)  
agency agreement 代理协议 FQ)Ekss~C  
agency expenses 代理机构的开支 ".<p R} qp  
agency fee 代理费 e'&{KD,-T  
Agency Law 《代理法》  E/;YhFb[  
agent 代理人；承销人 \c}r6xOr  
agent of company 公司代理人 j=S"KVp9NF  
agent's fee 代理人费；经纪费 [1CxMk~"[  
aggregate 总计；总数；总体数字 .utL/1Ej  
aggregate amount 总款额；总额 )^sfEYoA  
aggregate assets and liabilities 总体资产与负债 \ y",Qq?  
aggregate at constant price 按固定价格计算的总体数字 oP 0j>i,"&  
aggregate demand 总需求
)~(_[='  
aggregate gross position 总持仓量 HI 61rXNF  
aggregate limit 总限额 7HFO-r118  
aggregate of salaries tax 合计薪俸税 V'/%)oU\"  
aggregate performance 总体表现；总体业绩 kyB]fmS  
aggregate supply 总体供应 a$:N9&P  
aggregate surplus 总盈余 c'R|Wyf  
aggregate total 整体总额 v4aGL<SO  
aggregate value 总值；合计价值 {'kL]qLg  
aggregated basis 合计基准 pBkPn+@  
aggregated net chargeable income 合计应课税入息实额 =^vUb  
aggregation 合并计算；合计；总和 3)\qts5  
aggregation of incomes of husband and wife 夫妇入息合并计算 _4Pi>  
aggregation of property 财产的总和 Hefqzu  
agio 差价；贴水 nQ~L.V  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 3om-,gfZ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .R5z>:A  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 j(JI$  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Y,~]ecI  
《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》 <~w#sIh  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Xii#Qtd.  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 IA`  
agreement for a settlement 授产协议 LJ3UB  
agreement for assignment 转让协议 d*HAKXd&:j  
agreement for sale 售卖协议；买卖协议 xpwzzO*U  
agreement for sale and purchase 买卖协议 @
("AkYPj  
agreement for the payment of interest 支付利息协议 cgOoQP/#  
agreement for the repayment of money 还款协议 K? k`U,
 
agreement of reinsurance 再保险协议 FG\?_G  
Agricultural Bank of China 中国农业银行 +%v4Ci"%y  
air passenger departure tax 飞机乘客离境税 ;7>--_?=  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 5Ncd1  
airport tax 机场税 iI0'z=J  
alcohol duty 酒精税 \-yi#N  
alienation 让与；让渡；转让 6I0MJpLW  
alimony 生活费；赡养费 my6T@0R  
All Ordinaries Index [AOI] 所有普通股指数 (eP)>G]  
all risks 全险；综合险 t:7jlD!d  
All Sales Record for Stock Market 《股票市场成交报告》 WgB,,L,  
Allied Capital Resources Limited 新联财务有限公司 owhht98y(  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Rim}DfO/  
allocation letter 拨款信件 &YNhKm@"  
allocation of fund 分配款项；预留款项 \O~7X0 <W  
allocation of profit 利润分配；溢利分配 _P:P5H8  
allocation warrant 拨款令 *p^MAk9=  
allotment 分配；配股 |t_2AV  
allotment notice 股份配售通知；配股通知 B#yyO>0k]  
allotment of shares 股份分配 {r)M@@[  
allowable 可获宽免；免税的 qFk(UazN  
allowable business loss 可扣除的营业亏损 is$d<Y&F  
allowable expenses 可扣税的支出 m<4Lo0?nS  
allowance 免税额；津贴；备抵；准备金 ZxWV,s&p  
allowance for debts 债项的免税额 Op{Mc$5a  
allowance for depreciation by wear and tear 耗损折旧免税额 /o2eKx  
allowance for funeral expenses 殡殓费的免税额 ."O(Ig[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,e,{6Sg6gl  
allowance for repairs and outgoings 修葺及支出方面的免税额 )Be;Zw.|  
allowance to debtor 给债务人的津贴 \Y$NGB=2[  
alteration of capital 资本更改 J:a^''  
alternate trustee 候补受托人 QR)eJ5<  
amalgamation 合并 -(EqBr@_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v5o%y:~  
ambit of charges 征税范围；收费范围 {Xj%JE[V  
amended valuation 经修订的估值 T9A5L"-6T  
American Commodities Exchange 美国商品交易所 8J0tya"z  
American Express Bank Limited 美国运通银行 edQ><lz  
American Stock Exchange 美国证券交易所 jG#sVK]  
amortization 摊销 iVcBD0 q)  
amount due from banks 存放银行同业的款项 X1"nq]chGy  
amount due from banks abroad 存放海外银行同业的款项 iDsjIW\j  
amount due from holding companies 控股公司欠款 9^tyjX2  
amount due from local banks 存放本港银行同业的款项 {PKER$C  
amount due to banks 银行同业的存款 u[DV{o  
amount due to banks abroad 海外银行同业的存款 n9^zAcUbAW  
amount due to holding companies 控股公司存款 o%a$m9I  
amount due to local banks 本港银行同业的存款 K0]Wb=v  
amount due to outport banks 外埠银行同业的存款 M*N8p]3Cq  
amount for note issue 发行纸币的款额 )UJMmw\  
amount of bond 担保契据的款额 D[mYrWHpn  
amount of consideration 代价款额 mqL+W  
amount of contribution 供款数额 <#-ERQw  
amount of indebtedness 负债款额 )j]RFt  
amount of principal of the loan 贷款本金额 Lnzhs;7L  
amount of rates chargeable 应征差饷数额 :>k\
uW  
amount of share capital 股本额 ilP&ctn6+c  
amount of sums assured 承保款额 ,J
~dER\%  
amount of variation 变动幅度 ;1nd~0
o  
amount of vote 拨款数额 q,GL#L  
amount payable 应付款额 YS*t
7  
amount receivable 应收款额 oS4ag  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 va0 a4s1O  
analysis 分析 y~fy0P:T  
ancillary risk 附属风险 809-p_)B  
annual account 周年帐目；周年帐目报表；年度决算；年结 kAoai|m@R  
annual accounting date 年结日期 R/W&~t  
annual allowance 每年免税额；年积金；年度津贴；年津 q3:tZoeXV  
annual balance 年度余额 ~>n<b1}W  
annual disposable income 每年可动用收入 ;#due  
annual estimates 周年预算 bQ%^l#H_n'  
annual fee 年费 `W9_LROD  
annual general meeting 周年大会 `6/7},"9t  
annual growth rate 年增率；每年增长率  ulQE{c[  
annual long-term supplement 长期个案每年补助金 &V"&SV>}  
annual pensionable emolument 可供计算退休金的年薪 n!p&.Mt  
annual report 年报 ?S_S.B
d  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ":Q^/;D}U  
annual return 周年报表；周年申报表；每年报税表格 <bH>\@p7}  
Annual Return Rules 《周年报表规则》 Z&%61jGK  
annual review of consumer prices 每年消费物价回顾 waC%o%fD  
annual roll-forward basis 逐年延展方式 seq$]  
annual salary 年薪 h4/rw fp^  
annual statement 年度报表；年度决算表 ?=,tcN  
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 8HzEH-J   
annuitant 年金受益人 aF:I]]TfK~  
annuity 年金 ,RZktWW_  
annuity contract 年金合约 R?W8l5CIk  
annuity on human life 人寿年金 j{vzCRa>8  
antecedent debt 先前的债项 Q|>y2g!  
ante-dated cheque 倒填日期支票 D"MNlm  
anticipated expenditure 预期开支 VioVtP0  
anticipated net profit 预期纯利 mXr)lA  
anticipated revenue 预期收入 &zZSWNW  
anti-inflation measure 反通货膨胀措施 ^%L$$V nG  
anti-inflationary stance 反通货膨胀立场 'BC-'Ot  
apparent deficit 表面赤字 Y9WH%  
apparent financial solvency 表面偿债能力 Gi-tf<  
apparent partner 表面合伙人 ?}y7S]B FI  
application for personal assessment 个人入息课税申请书 ()rDM@  
application of fund 资金应用 | 8AH_Fk  
application to release as liquidator and to destruct the books of accounts and documents AA66^/t  
申请免除清盘人职务及毁灭帐簿与文件 p7*\]HyE)  
appointed actuary 委任精算师 vq{:=:5'P  
appointed auditor 委任核数师；委任审计师 R1nctA:  
appointed trustee 委任的受托人 8wBns)wy@  
appointer 委任人 |^1eL I  
apportioned pro rata 按比例分摊 qRUz;M4  
apportionment 分配；分摊 yoH6g?!O  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4avM:h  
apportionment formula 分摊方程式 X#J[Nn>  
apportionment of estate duty 遗产税的分摊 eRGip2^cq+  
appraisal 估价；评估 cX*^PSM  
appreciable growth 可观增长 ,YoIn  
appreciable impact 显着影响 NYCkYI  
appreciable increase 可观增长 ."R 2^`  
appreciation 增值；升值 Z'EZPuZ!'  
appreciation against other currencies 相对其他货币升值
rg`"m  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R\<^A~(Gl  
appreciation tax 增值税 k: {$M yK  
appropriation 拨款；拨用；拨付 ''Hq-Ng  
appropriation account 拨款帐目 6ul34\;  
Appropriation Bill 拨款法案 pY2nv/  
appropriation-in-aid system 补助拨款办法 MG~^>  
approved assets 核准资产  I{E10;  
approved basket stock 认可一篮子证券 y]Y)?])  
approved budget 核准预算 8Vq,J:+  
approved charitable donation 认可慈善捐款 h\1_$ac  
approved charitable institution 认可慈善机构 ]`MRH[{  
approved currency 核准货币；认可货币 }, ]W/  
approved estimates 核准预算 QoqdPk#1  
approved estimates of expenditure 核准开支预算 htaB!Q?V  
approved overseas insurer 核准海外保险人 0q/g:"|j  
approved overseas trust company 核准海外信托公司 (\Dd9a8V-  
approved pooled investment fund 核准汇集投资基金 .G^.kg ,  
approved provident fund scheme 认可公积金计划 Cc=`:ED+  
approved provision 核准拨款 '?-GZ0oM  
approved redeemable share 核准可赎回股份 Jzr(A^vwo  
approved regional stock 认可地区性证券 U $+rlw}  
approved retirement scheme 认可退休金计划 l_8t[  
approved subordinated loan 核准附属贷款 O9opX\9  
arbitrage 套戥；套汇；套利 _h5@3>b3r  
arbitrageur 套戥者；套汇者 5!AzEB  
arbitrary amount 临时款项 i$
Zhk1  
arrangement 措施；安排；协定 /_LUys/0  
arrears 欠款 ~2pct
qMA  
arrears of pay 欠付薪酬 >iq^Ts  
arrears of revenue 逾期未收税款；逾期未收的帐项 RY*6TYX!  
articles of association 组织章程；组织细则；组织章程细则 I3SLR  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *u-
TNg  
ascertainment of profit 确定利润  yXDf;`J  
"Asia Clear" “亚洲结算系统” c=ZX7U  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 E;h#3 B9  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 s|qB;  
Asian Development Fund [ADF] 亚洲发展基金 ^*iZN =\  
Asian dollar bond 亚洲美元债券 1{DHlyA6g  
Asian dollar market 亚洲美元市场 \ Xuu|]  
Asian dollar rate 亚洲美元利率 md<%Z4+  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 7)[4|I  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 iX4/;2B=,  
asked price 沽盘；喊价；索价；卖方报价 I@[.W!w  
assessable income 应评税入息 -0>@jfP^D  
assessable loss 应评税亏损 hG3b7!^#g  
assessable profit 应评税利润 *iYs,4  
assessable value 应评税值 &359tG0@P  
assessed profit 估定利润 nkvzv  
assessed value 经评估价值 byd[pnI$H  
assessment 评税；评定；估价；评税单 ^oA^z
1>3  
assessment number 评税编号；估价编号 x5{ zGv.j  
assessment of additional tax 补加税评税 Yh4e\]ql~N  
assessment of performance 业绩评估；实绩评价 %GAEZH,2sG  
Assessor 评税主任 n2$*Z6.G  
asset price bubbles 资产价格泡沫 5HmX-+XpK  
asset-backed securities 具资产保证的证券 bGDV9su  
assets accretion 资产增值 x3)qK6,\  
assets and liabilities 资产与负债 hMi[MB7~  
assets betterment statement 资产递增表；资产改进表 [ h%ci3  
assets lending 实物放款；有抵押贷款 *!Xhy87%Z)  
assets of the company passing on the death 死者去世时转移的公司资产 iX~V(~v  
assets pledged as security for liabilities 用作负债抵押的资产 \p.ku%{  
assets portfolio 资产投资组合 $NqT={
!  
assets price 资产价格 MvObx'+  
assets quality 资产质素 !k&<  
assets realization 资产变现 xAsbP$J:  
assets refinancing arrangement 资产再集资安排 KO:o GUR  
assets securitization 资产证券化 h4ZrD:D0\  
assets situated outside Hong Kong 在香港以外地方的资产 BjJ+~R  
assets stripping 削减资产；拆卖资产 MA"DP7e?v  
assets value 资产值 M7En%sBp  
assignee 承让人 7Sr7a{  
assignment 转让；转让书；转让契 RzNv|   
assignment of interest 权益转让 {V8v  
assignment of letters patent and trade mark 专利证书及商标转让 ~GMlnA]6  
assignment of property 物业转让；物业转让书 !K_%@|:7%  
assignment right 转让权 >`u} G1T\  
assignor 转让人 MLaH("aen  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 .|cQ0:B[  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 7+@:wX\  
associate member 附属会员 ^c
d+W?  
associated body corporate 相联法人团体 4K
:p  
associated company 相联公司；联属公司 WG<D+P
 
associated corporation 相联法团 y1f&+y9e  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] zZ
seK  
公认会计师公会〔英国〕 sJ!AI n<  
Association of Futures Exchange Brokers 香港期货经纪协会 "5]GEzM3O  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ^O4.$4t|  
association of underwriters 承保人组织 2,'m]`;GNr  
assumption of control 接管 5G=2=E  
assurance 担保；保险；转易；转易书 KI#),~nS  
assurance of interest 权益的转易 <T<?7SE+  
at 19XX price 按一九ＸＸ年价格计算 D24@lZ`g~  
at a discount 按赔价计算；按贴水价格计算；打折扣 YWjw`,EA(  
at a premium 按溢价计算；按升水价格计算 $Y7q2  
at call 通知付款；按通知 |5`z;u7V  
at constant market price 按固定市价计算 b?qtTce  
at constant price 按固定价格计算 <SOC  
at cost 按成本计算 7>v1w:cC]  
at current market price 按当时市价计算；按现时市价计算 K
p8!^os  
at current price 按当时价格计算；按现时价格计算 ;E(%s=i  
at factor cost 按要素成本计算；按生产要素成本计算 <SbW QbN  
at money-of-the-day price 按付款当日价格计算 $D\SueZ  
at or better 按指定或较佳价位〔买卖指令〕 EnZrnoGM  
at par 按面值计算；平价 %YA=W=Yd  
at sight 见票即付 4w\cS&X~C  
at the close 按收市盘 (+(YO\ng6  
at the opening 按开市盘 ,J~kwJ$
L  
attestation 见证；见证条款 \A Y7%>  
at-the-money option 平价期权 C4]vq+  
attorney 受权人；受托代表人 h)fi9  
attornment 新拥有人承认书 ^
.M*pe  
attributable profit 可归属利润 /c8F]fkZ=  
attributable share value 可归属股份价值 zuwCN.  
Auckland Stock Exchange 奥克兰证券交易所 +.NopI3:  
auction 拍卖 Jah~h44&  
auctioneer 拍卖商 *h$Z:p-g  
audit 审计；核数 aB+Ux< -  
Audit Commission 审计署 Mq8jPjL  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] NAlYfbp  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 +t})tDPXw  
audit review 帐目审查 a3sXl+$D@  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 fXEF]C  
audited account 审计帐目；经审计的帐目 AMGb6enl  
audited annual account 经审计的周年帐目 ]8<;,}#  
audited balance sheet 经审计的资产负债表 2mWW0txil  
auditor 核数师；核数主任；审计师 `)/G5 fB  
auditor's certificate 核数师证明书；审计师证明书 /T!S)FD\/v  
auditor's report 核数师报告；审计师报告 $ohIdpZLH2  
Aussie bond 澳元债券 7lqj"
o(  
austerity budget 紧缩预算 ;*[nZV>  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 1Y_Cd  
Australia All Ordinaries Index 澳洲所有普通股票指数 Szsq|T  
Australian Dollar [AUD] 澳元 ZC@sUj"  
Australian Options Market 澳大利亚期权市场 $RfM}!7?  
Australian Securities Commission 澳洲证券事务监察委员会 XL1v&'HLV  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 E?m(&O j  
Australian Stock Exchange 澳大利亚证券交易所 ~8o's`  
Austrian Schilling [ATS] 奥地利先令 c
F7I  
authentication 认证；鉴证 m\)z& hv<r  
authority to purchase 委托购买证；委购书 D4?5%s  
authorization 认可；核准；授权；授权书 5^~%10=  
authorization by direction 指示授权 |x3.r t  
authorization by instruction 指令授权 Gcna:w>6d  
authorization by warrant 令状授权 qe8dpI;  
authorization of unit trust 单位信托的认可 : 2Ho  
authorized agent 指定代理人 TW8E^k7  
authorized capital 法定资本 %XMwjBM  
authorized clerk 出市员 J]^)vxm3  
authorized dealer 认可交易商 g@BQ!}_#5  
authorized financial institution 认可财务机构 J*vy-[w  
authorized fund 认可基金 =X'i^Q  
authorized fund house 获授权的基金公司；认可基金公司 y2bL!Y<s9  
authorized institution 认可机构 !ZPa
U11  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 a$y=+4L  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 : " 9F.U  
authorized insurer 获授权保险人；获认可承保人 ]L@VpHEj  
authorized investment 特准投资项目 -^`]tF`M  
authorized person 获授权人 ]cdKd)  
authorized representative 获授权代表 o$8v8="p  
authorized share capital 法定股本 :UGc6  
automated quotation system 自动报价系统 . T6fPEb  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] q$(@  
自动交易系统〔香港期货交易所有限公司〕 L1 1
/XpR  
automatic adjustment mechanism 自动调整机制 (,#Rj$W  
automatic adjustment system 自动调整系统 vr+O)/P})  
Automatic Clearing House 自动票据交换所
eZ#nZB  
automatic exchange rates accumulation system 自动化汇率累集系统  m_LW<'  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 i Tg?JoE2  
automatic teller machine [ATM] 自动柜员机 VHGOVH,  
autopay 自动转帐 Av:5v3%  
available assets 可用资产 F:"<4hiA"  
available fiscal reserve 现存财政储备 a;jXMR  
available profit 可用利润 NHG+l)y:  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 vtM!?#  
average 平均；平均数；海损 @-|{qP=Dy  
average basic salary 平均基本薪金 +YVnA?r?  
average consumer expenditure 平均消费开支；一般消费开支 }J"}5O2,b  
average cost 平均成本 ua#sW  
average cost of land production 增辟土地平均成本 :biM}L  
average daily turnover 平均每日成交额 }u8o*P|,  
average daily wage rate 平均每日工资率 n8n(<  
average expenditure pattern 平均开支模式 -`x$a&}  
average growth rate 平均增长率 JY8wo5H  
average net fixed assets 固定资产平均净值 Fsv:SL+5  
average of relatives 相对价格平均数 c+|,qm  
average price 平均价格 !VUxy  
average propensity to consume 平均消费倾向；一般消费倾向 AQ:cim`  
average propensity to save 平均储蓄倾向；一般储蓄倾向 $R4[TQY).!  
average rate 平均率 He^u+N@B  
average revenue 平均收入；平均收益 =X6WK7^0  
average stock 平均库存；平均存货 ?9hw]Q6r}  
average yearly rent 平均年租 1:%HE*r  
avoidance of double taxation 避免双重课税 /R7
qR#  
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 T|dQY~n~  
*vqlY[2Ax  
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