一些有用的会计术语(也不知道发的地方对不对)A

A: (R;) 9I\  
A share Ａ股；甲类股份 :Ul'(@  
abatement of tax 减税；减扣免税额 I>YtWY|ed  
ABN AMRO Bank N.V. 荷兰银行 t5X G^3X@  
above-the-line expenditure 线上项目支出；经常预算支出 $ g1wK}B3  
above-the-line receipt 线上项目收入；经常预算收入 s/W!6JX4  
ABSA Asia Limited 南非联合亚洲有限公司 YYZs#_  
absolute change 绝对数值变更 EyKkjEXx_  
absolute expenditure 实际开支 6ywnyh  
absolute guideline figure 绝对准则数字 onWYT}c{  
absolute interest 绝对权益 pAUfG^v  
absolute order of discharge 绝对破产解除令 +[X.-,yW  
absolute profit margin 绝对利润幅度 2m)kyQ  
absolute value 实值；绝对值 Y1yvI  
absolutely vested interest 绝对既得权益 $~w@0Yl  
absorbed cost 已吸收成本；已分摊成本 .dg 4gr\D  
absorption 吸收；分摊；合并 xy-$v   
absorption rate 吸收率；摊配率；分摊率 yP<:iCY  
ACB Finance Limited 亚洲商业财务有限公司 G>_42Rp  
acceptable form of reciprocity 合理的互惠条件 (d5vH)+A  
acceptable rate 适当利率；适当汇率 N>cp>&j
V  
acceptance agreement 承兑协议 oneSgJ  
acceptance for honour 参加承兑 Xd19GP!  
acceptor 承兑人；接受人；受票人 [pRVZV  
acceptor for honour 参加承兑人 :e0R7sj  
accident insurance 意外保险 G]m[S-  
Accident Insurance Association of Hong Kong 香港意外保险公会 Y7b,td1  
accident insurance scheme 意外保险计划
;S{Ld1;  
accident year basis 意外年度基准 ]$?zT`>(F  
accommodation 通融；贷款 m"?'hR2  
accommodation bill 通融票据；空头票据 \U<F\i  
accommodation party 汇票代发人 A^= Hu,"
e  
account balance 帐户余额；帐户结余 U:pLnNp`  
account book 帐簿 fRv S@  
account collected in advance 预收款项 C,VqT6E<  
account current book 往来帐簿 O_s9  
account of after-acquired property 事后取得的财产报告 b Q9"GO<X  
account of defaulter 拖欠帐目 Us@ {w`T  
account payable 应付帐款 6/V{>MTZg  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 b
z}AO))Hk  
account receivable 应收帐款 xRTg [  
account receivable report 应收帐款报表 vBCZ/F[  
account statement 结单；帐单；会计财务报表 [# tT o;q  
account title 帐户名称；会计科目 +*:x#$phx  
accountant's report 会计师报告 !Wdt:MUI8  
Accountant's Report Rules 会计师报告规则 0%&fUz36E6  
accounting and auditing procedure 会计与审计程序；会计与核数程序 [6/%V>EM  
Accounting Arrangements 《会计安排》 T`RQUJO  
accounting basis 会计基础 B4*X0x  
accounting by Official Receiver 破产管理署署长呈交的帐目
63y':g  
Accounting Circular 《会计通告》 {%+3D,$)  
accounting class 会计类别 1Hk<_no5  
accounting date 记帐日期；会计结算日期 "z(fBnv  
accounting for money 款项核算 ^$&"<  
Accounting Officer 会计主任 c@ZkX]g  
accounting period 会计报告期；会计期 0
=(-8vwd  
accounting policy 会计政策；会计方针 i-"h"nF"  
accounting practice 会计惯例 gne#v  
accounting principle 会计准则 yw3U"/yw  
accounting record 会计记录 $V{- @=  
accounting report 会计报告 T0np<l]A  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 w'!}(Z5X?  
Accounting Society of China 中国会计学会 U7f&N  
accounting statement 会计报表 NkjQyMF  
accounting system 会计制度；会计系统 ;t@ 3Go  
accounting transaction 会计事项；帐务交易 Vp{RX8?.  
accounting treatment 会计处理 {7M4SC@p|  
accounting year 会计年度 x1hs19s  
accretion 增值；添加 4~pO>6P   
accrual 应计项目；应累算数目 ?GMeA}j  
accrual basis 应计制；权责发生制 zx]M/=7,V#  
accrual basis accounting 应计制会计；权责发生制会计 7PQj7&m  
accrue 应累算；应计 g)r,q&*  
accrued benefit 应累算利益 )/N Xh'  
accrued charges 应计费用 onJ[&f  
accrued cumulative preference share dividend 应累算的累积优先股股息 M'!!EQo  
accrued expenses 应累算费用 Velbq  
accrued interest payable 应付利息；应计未付利息 ,n,7.m.D  
accrued interest receivable 应收利息；应计未收利息 ;uWI
l  
accrued right 累算权益 <x%my4M  
accruing profit 应累算的利润 ~V$5m j  
accumulated fiscal reserve 累积财政储备 H@&"M%  
accumulated profit 累积利润；滚存溢利 >*Qk~kv<%  
accumulated reserve 累积储备 $Bwvw)(%  
accumulation of surplus income 累积收益盈余 ;KjMZ(Iil1  
acquired assets 既得资产 qU x7S(a  
acquisition 收购；购置；取得 /wCxf5q0  
acquisition cost 购置成本 ?H7p6mu  
acquisition expenses 购置费用 UXdC<(vK  
acquisition of 100% interest 收购全部股权 *!7SM7  
acquisition of control 取得控制权 @l6dJ  
acquisition of fixed assets 购置固定资产 <
&m  
acquisition of shell “买壳” 3Ns:O2|  
acquisition price 收购价 /*R' xBr  
act of God 天灾 u!Eu
lAl  
acting partner 执事合伙人 Nno={
i1jk  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ~pBxFA  
active partner 积极参与的合伙人 B& f~.UH  
active trading 交投活跃 zKAyfn.A  
actual circulation 实际流通 }";hz*a  
actual cost 实际成本 #.G>SeTn2}  
actual expenditure 实际开支；实际支出 { G>+.  
actual income 实际入息；实际收入；实际收益 },QFyT  
actual market 现货市场 ])ZJ1QL1  
actual price 现货价；实际价格 BKjPmrZ|  
actual profit 实际利润 ewff(e9  
actual quotation 实盘；实际价位；实际报价 cB])A57<  
actual year basis 按实际年度计算 Sm I8&c  
actuals 实货 Hd@T8 D*A  
actuarial investigation 精算调查 cJE>;a  
actuarial principle 精算原则 []fj~hj  
actuarial report 精算师报告 f.xSr!  
Actuarial Society of Hong Kong 香港精算学会 BxN#Nk~  
actuarial valuation 精算师估值 [?r\b  
actuary 精算师 ?Kz` O>"6  
ad referendum agreement 暂定协议；有待覆核的协定 eEds-&_  
ad valorem duty 从价税；按值征税 WE8L?55_Au  
ad valorem duty system 从价税制 t-ReT_D|;  
ad valorem fee 从价费 &)'kX
  
ad valorem tariff 从价关税 '`A67bdq)  
additional allowance 额外免税额 %^@0tT  
additional amount for unexpired risk 未过期风险的额外款额 Fb4S/_ V  
additional assessable profit 补加应评税利润 0PX@E-n  
additional assessment 补加评税 1ZH8/1gWI  
additional commitment 额外承担 k}a!lI:  
additional commitment vote 额外承担拨款 ?B31t9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 YwTtI ID%  
additional dependent parent allowance 供养父母额外免税额 r
N!9&  
additional provision 额外拨款 UtW3KvJ#=  
additional stamp duty 附加印花税 _f2iz4  
additional tax 补加税罚款；补加税款 ewlc ^`  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 /SM#hwFxJ&  
adjudged bankrupt 被裁定破产 &7y1KwfXn  
adjudicated bankrupt 裁定破产人 =81Xt1,  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 7&U+f:-w  
adjudication of bankruptcy 裁定破产；宣告破产 E^>7jf09,  
adjudication of insolvency 裁定无力偿还债务 Wv'B[;[)  
adjusted actual 经调整的实数；调整后的实数 Fl(ZKpSZU  
adjusted current assets 经调整的流动资产；调整后的流动资产 5TW<1'u  
adjusted figure 经调整的数字；调整后的数额 $G([#N<  
adjusted liabilities 经调整的负债；调整后的负债 {}gk4xr  
adjusted loss 经调整的亏损；调整后的亏损 :QY9pT  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Qz90 mb  
adjusted profit 经调整的利润；调整后的利润 \Hx#p`B%  
adjusted surplus 经调整的盈余额；调整后的盈余额  k`zK  
adjusted value 经调整的价值；调整后的价值 ON=ley  
adjustment 调整；修订；理算〔保险〕 o\YdL2:X  
adjustment centre 调剂中心 *} 4;1OVT  
adjustment lag 调整过程的时间差距；调整时差 8i 'jkyInT  
adjustment mechanism 调整机制 *xNjhR]7v  
adjustment of loss 亏损调整 HDG"a&$   
adjustment process 调整过程；调整程序 @ShJ:  
adjustment range 调整幅度 j{+I~|ZB,  
administered exchange rate 受管制汇率 H;}ue  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
C2%3+  
administration expenses 行政费用 n7<-lQRaxZ  
administration fee 手续费；行政费 Xpz-@fqKdf  
administration in bankruptcy 破产管理 n6+MqN  
administration order 遗产管理令 9jFDBy+  
administrator 管理人；遗产管理人 N9hWx()v  
administrator of the estate 遗产管理人 <}>-ip?  
admission of debt 债项承认书 Z19y5?uR  
admission of proof 接纳债权证明 :EAfD(D{)  
advance 放贷款项；垫付款项；预支款项；预付款项 X7!A(q+h  
advance account 暂支帐目；预付款帐户 78A4n C  
advance compensation 预付补偿金 H zK=UcD  
advance from shareholder 股东垫款 \}
(-9dr  
advance pending reimbursement 预支以待日后付还 V^H47O;VC  
advanced economy 先进经济体系 3Jit2W4  
advancement 预付；预付财产 W| eG}`  
advances warrant 垫款令 -2XIF}.Hu  
advancing 贷出 qoq<dCt3  
adverse balance 逆差 AYtcN4\/  
adverse exchange 逆汇 C'"6@-~  
advertisement addressed to shareholders 在报章刊登的致股东通告 _$x *CP0(  
advice for collection 托收通知书 qt)mUq;>  
advice of drawing 提款通知书；汇票通知书 Qx#)c%v\\  
advice of payment 付款通知 #_5+kBA+>'  
Advisory Committee [Securities and Futures Commission] *Fs^T^ ?r  
谘询委员会〔证券及期货事务监察委员会〕 +1A<kJ  
Advisory Committee on Diversification 经济多元化谘询委员会 B9 {DO  
affidavit 誓章；遗产申报誓章 x@x@0k`A2  
affidavit of no receipt 述明无收款的誓章 sVf7g?  
affiliate 联号；联营公司；附属公司 3@A k6Uh  
affiliated company 附属公司；联号；联营公司 Lf<9GYNy>`  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 nP /$uj  
affordability 负担能力 aesFv)5DK  
African Development Bank [AfDB] 非洲开发银行 kF7Al]IgT  
after-acquired property 事后取得的财产 AY]nc#zz  
after-hours dealing 市后交易 0<;B2ce  
after-tax profit 税后盈利；税后利润；税后溢利 l#:Q V:  
agency agreement 代理协议 J)+eEmrU  
agency expenses 代理机构的开支 247>+:7z  
agency fee 代理费 !r,drb  
Agency Law 《代理法》 3sNq3I  
agent 代理人；承销人 \/GY0s  
agent of company 公司代理人 n(MEG'9}  
agent's fee 代理人费；经纪费 _E 8SX v  
aggregate 总计；总数；总体数字  #pK)  
aggregate amount 总款额；总额 F!<x;h(  
aggregate assets and liabilities 总体资产与负债 C$;~=  
aggregate at constant price 按固定价格计算的总体数字 n40Z  
aggregate demand 总需求 f#+ h_1#  
aggregate gross position 总持仓量 cke[SUH,  
aggregate limit 总限额 cPYQ<Y=  
aggregate of salaries tax 合计薪俸税 mUw,q;{  
aggregate performance 总体表现；总体业绩 ]vrs?  
aggregate supply 总体供应 _Fjv.VQ,  
aggregate surplus 总盈余 N"{o3QmA  
aggregate total 整体总额 :'=C/AL  
aggregate value 总值；合计价值 ~>|U%3}]  
aggregated basis 合计基准 x(~
l[hT  
aggregated net chargeable income 合计应课税入息实额 pcG q  
aggregation 合并计算；合计；总和 .BvV[`P  
aggregation of incomes of husband and wife 夫妇入息合并计算 j|9 2 g  
aggregation of property 财产的总和 )*B.y|b#  
agio 差价；贴水 6]*qx5m`<l  
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》 zrM|8C
u  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment YVi]f2F%  
《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》 &iivSc;#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment )1ciO+_  
《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》 M9nYt~vHX  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ZhU2z*qN#  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;8UHPDnst  
agreement for a settlement 授产协议 L\5n!(,0  
agreement for assignment 转让协议 l0f6Lxfz  
agreement for sale 售卖协议；买卖协议 t s&C0  
agreement for sale and purchase 买卖协议 ]MyWB<9M  
agreement for the payment of interest 支付利息协议 (nm&\b~j  
agreement for the repayment of money 还款协议 j.sf FS  
agreement of reinsurance 再保险协议 n&^Rs)%v  
Agricultural Bank of China 中国农业银行 qmGB~N|N  
air passenger departure tax 飞机乘客离境税 ;S/fe(C   
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 P=.W.oS  
airport tax 机场税 tQ"PCm  
alcohol duty 酒精税 fsu'W]f  
alienation 让与；让渡；转让 y!j1xnzki  
alimony 生活费；赡养费 O\?ei+(H7  
All Ordinaries Index [AOI] 所有普通股指数 Im2g2]  
all risks 全险；综合险 0T*jv! q>  
All Sales Record for Stock Market 《股票市场成交报告》 HDYoM  
Allied Capital Resources Limited 新联财务有限公司 ;XjKWM;  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 xM(  
allocation letter 拨款信件 '`n\YO.N  
allocation of fund 分配款项；预留款项 =6'A8d  
allocation of profit 利润分配；溢利分配 }0I! n@  
allocation warrant 拨款令 TAP/gN'  
allotment 分配；配股
y3vOb, 4  
allotment notice 股份配售通知；配股通知 2ma.zI@^u9  
allotment of shares 股份分配 Mw<1  
allowable 可获宽免；免税的 D .E
>Y  
allowable business loss 可扣除的营业亏损 vjWS35i  
allowable expenses 可扣税的支出 kC)dia{$  
allowance 免税额；津贴；备抵；准备金 OF)X(bi4j  
allowance for debts 债项的免税额 l`d=sOB^  
allowance for depreciation by wear and tear 耗损折旧免税额 3oj30L.  
allowance for funeral expenses 殡殓费的免税额 &"=inkh  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 % nR:Rc!  
allowance for repairs and outgoings 修葺及支出方面的免税额 :t(}h!7  
allowance to debtor 给债务人的津贴 -k'=s{iy  
alteration of capital 资本更改 QJxcH$  
alternate trustee 候补受托人 JAYom%A"  
amalgamation 合并 r]TeR$NJ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Rzz*[H  
ambit of charges 征税范围；收费范围 tP`,Egf"g  
amended valuation 经修订的估值 4o'0lz]  
American Commodities Exchange 美国商品交易所 rLp0VKPe  
American Express Bank Limited 美国运通银行 7p|Pv;wp|  
American Stock Exchange 美国证券交易所
{R(q7ALR  
amortization 摊销 778a)ZOzb  
amount due from banks 存放银行同业的款项 q0Fy$e]u  
amount due from banks abroad 存放海外银行同业的款项 Fm:Ri$iT  
amount due from holding companies 控股公司欠款 5'@}8W3b  
amount due from local banks 存放本港银行同业的款项 VF;%Z  
amount due to banks 银行同业的存款 \SyfEcSf2v  
amount due to banks abroad 海外银行同业的存款 @A g=2\9  
amount due to holding companies 控股公司存款
a93Aj  
amount due to local banks 本港银行同业的存款 ="MG>4j3.F  
amount due to outport banks 外埠银行同业的存款 t~e.LxN  
amount for note issue 发行纸币的款额 233jT@Z  
amount of bond 担保契据的款额 iX}EJD{f  
amount of consideration 代价款额 B\BP:;"  
amount of contribution 供款数额 yYF%U7N/n  
amount of indebtedness 负债款额 ZM0vB% M|  
amount of principal of the loan 贷款本金额 "H6DiPh.E  
amount of rates chargeable 应征差饷数额 NU81 V0:jG  
amount of share capital 股本额 @N34 Q-l  
amount of sums assured 承保款额 TEv3;Z*N  
amount of variation 变动幅度 lRn>/7sg$  
amount of vote 拨款数额 b16\2%Ea1  
amount payable 应付款额 zK?[6n89f  
amount receivable 应收款额 kz]qk15w  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %-> X$,Q :  
analysis 分析  T=9+  
ancillary risk 附属风险 dQTJC %]O  
annual account 周年帐目；周年帐目报表；年度决算；年结 H&l/o  
annual accounting date 年结日期 DdPU\ ZWR  
annual allowance 每年免税额；年积金；年度津贴；年津 Lk4gjs,V  
annual balance 年度余额 ~#Vrf0w/  
annual disposable income 每年可动用收入 Ea 0 j}  
annual estimates 周年预算 o#CNr5/  
annual fee 年费 7
iT#dpF/A  
annual general meeting 周年大会 RWK|?FD\<  
annual growth rate 年增率；每年增长率  9/`T]s"  
annual long-term supplement 长期个案每年补助金 "p0e6Z=  
annual pensionable emolument 可供计算退休金的年薪 R FWJ ZN"  
annual report 年报 #Mrof9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 OUQySac  
annual return 周年报表；周年申报表；每年报税表格 0;KjP?5  
Annual Return Rules 《周年报表规则》 1)w^.8f  
annual review of consumer prices 每年消费物价回顾 `|+!H.3  
annual roll-forward basis 逐年延展方式 Zg_ fec~6q  
annual salary 年薪 V-IXtQR  
annual statement 年度报表；年度决算表 G,3.'S,7  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 lh{
U@,/  
annuitant 年金受益人 22(7rUkI  
annuity 年金 =HH}E/9z  
annuity contract 年金合约 s: pmB\  
annuity on human life 人寿年金 ch!/k  
antecedent debt 先前的债项 "`s{fy~mV  
ante-dated cheque 倒填日期支票 e+Vn@-L;  
anticipated expenditure 预期开支 PVLLuv  
anticipated net profit 预期纯利 c7Jfo x V  
anticipated revenue 预期收入 V9bn  
anti-inflation measure 反通货膨胀措施 _ 5nLrn,~  
anti-inflationary stance 反通货膨胀立场 v*U OD'tk  
apparent deficit 表面赤字 rUmaKh?v|X  
apparent financial solvency 表面偿债能力 !E#FzY!}Pl  
apparent partner 表面合伙人 imC>T!-7  
application for personal assessment 个人入息课税申请书 I82GZL  
application of fund 资金应用 dv1Y2[  
application to release as liquidator and to destruct the books of accounts and documents 5LMAy"  
申请免除清盘人职务及毁灭帐簿与文件 f0S$p R  
appointed actuary 委任精算师 t}w<xe  
appointed auditor 委任核数师；委任审计师 b9X"p*'p  
appointed trustee 委任的受托人 b8@?fC+tm  
appointer 委任人 5bBY[qp  
apportioned pro rata 按比例分摊 P-U9FKrt  
apportionment 分配；分摊 5L!EqB>m;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %=e^MN1  
apportionment formula 分摊方程式 K+|G9  
apportionment of estate duty 遗产税的分摊 lsq\CavbM  
appraisal 估价；评估 '(fQtQ%  
appreciable growth 可观增长 @kBy|5  
appreciable impact 显着影响 ~)vq0]MRg  
appreciable increase 可观增长 Pg4go10|  
appreciation 增值；升值 kT^|%bB[i  
appreciation against other currencies 相对其他货币升值 1)Z4 (_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '3Ro`p{  
appreciation tax 增值税 ;#)sV2F\&  
appropriation 拨款；拨用；拨付 Cs9
o_Z~  
appropriation account 拨款帐目 C)hS^D:  
Appropriation Bill 拨款法案 Bc&Y[u-n  
appropriation-in-aid system 补助拨款办法 J@$KF GUs  
approved assets 核准资产 = Zi'L48  
approved basket stock 认可一篮子证券 Op<,e{[]  
approved budget 核准预算 &1 t84p:^=  
approved charitable donation 认可慈善捐款 AO[/-Uij  
approved charitable institution 认可慈善机构 =/kwUjC?  
approved currency 核准货币；认可货币 S3Dmc\f  
approved estimates 核准预算 cb82k[L6  
approved estimates of expenditure 核准开支预算 7G':h0i8  
approved overseas insurer 核准海外保险人 xaI)d/  
approved overseas trust company 核准海外信托公司 .:r l<.  
approved pooled investment fund 核准汇集投资基金 [$]qJ~kz  
approved provident fund scheme 认可公积金计划 Yc^;?n`x  
approved provision 核准拨款 6
9+Pf*  
approved redeemable share 核准可赎回股份 Xnc?o
T+  
approved regional stock 认可地区性证券 }-/oL+j  
approved retirement scheme 认可退休金计划 0(qtn9;=2  
approved subordinated loan 核准附属贷款 YUjKOPN  
arbitrage 套戥；套汇；套利 yd|ao\'=  
arbitrageur 套戥者；套汇者 yi.GD~69  
arbitrary amount 临时款项 wNvq['P  
arrangement 措施；安排；协定 Ky[s&>02  
arrears 欠款 ?LSwJ @#  
arrears of pay 欠付薪酬 R/EpfYOX  
arrears of revenue 逾期未收税款；逾期未收的帐项 MMU>55+-  
articles of association 组织章程；组织细则；组织章程细则 )kIZmQ|f1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Fa0Fl}L  
ascertainment of profit 确定利润 uxx(WS  
"Asia Clear" “亚洲结算系统” !:2_y'hA  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 fD3>g{  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 F81Kxcs  
Asian Development Fund [ADF] 亚洲发展基金 U5:5$T,C  
Asian dollar bond 亚洲美元债券 U2G[uDa;
 
Asian dollar market 亚洲美元市场 2=,O)g  
Asian dollar rate 亚洲美元利率 Fe1^9ja  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 hm,H3pN  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <I 0EjV  
asked price 沽盘；喊价；索价；卖方报价 <g$bM;6%  
assessable income 应评税入息 thLx!t  
assessable loss 应评税亏损 =I8^E\O("  
assessable profit 应评税利润 _J&IL!S2  
assessable value 应评税值 >c)-o}bd^  
assessed profit 估定利润 ^UmhSxQ##  
assessed value 经评估价值 Qa#Em1co  
assessment 评税；评定；估价；评税单 ^Ycn&
`s  
assessment number 评税编号；估价编号 v`&>m'  
assessment of additional tax 补加税评税 4D)M_O  
assessment of performance 业绩评估；实绩评价 IE:;`e:\D  
Assessor 评税主任 b?,''t  
asset price bubbles 资产价格泡沫 JuDadIrd{  
asset-backed securities 具资产保证的证券 eNDc220b  
assets accretion 资产增值 "N3!!3  
assets and liabilities 资产与负债 X?7s  
assets betterment statement 资产递增表；资产改进表 Yij_'0vZ  
assets lending 实物放款；有抵押贷款 3w&Z:<  
assets of the company passing on the death 死者去世时转移的公司资产 eWOZC(I*z  
assets pledged as security for liabilities 用作负债抵押的资产 v8U&{pD,  
assets portfolio 资产投资组合 ^XT;n  
assets price 资产价格 woUt*G@  
assets quality 资产质素 NqC}}N\
,  
assets realization 资产变现 ST1;i5   
assets refinancing arrangement 资产再集资安排 >@tJ7mM  
assets securitization 资产证券化 "G!,gtA~  
assets situated outside Hong Kong 在香港以外地方的资产 :Qu.CvYF  
assets stripping 削减资产；拆卖资产 oM!zeJNA  
assets value 资产值 Bo4iX,zu  
assignee 承让人 AzMX~cd  
assignment 转让；转让书；转让契 .A F94OlE/  
assignment of interest 权益转让 +WE<S)z<  
assignment of letters patent and trade mark 专利证书及商标转让 th|'t}bWV  
assignment of property 物业转让；物业转让书 9Xe|*bT
  
assignment right 转让权 af_bG;  
assignor 转让人 QfV:&b`  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 %Vb~}sT:  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 zP>=K  
associate member 附属会员 nNhb,J  
associated body corporate 相联法人团体 1`2lq~=GV  
associated company 相联公司；联属公司 _b! TmS#F1  
associated corporation 相联法团 | MXRNA~  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] \iH\N/  
公认会计师公会〔英国〕 {#N,&?[  
Association of Futures Exchange Brokers 香港期货经纪协会 H<Zs2DP`  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 N&G;`  
association of underwriters 承保人组织 GrA}T`]  
assumption of control 接管 #]2,1dJ  
assurance 担保；保险；转易；转易书 RY}:&vWDk  
assurance of interest 权益的转易 obK6GG?ZE  
at 19XX price 按一九ＸＸ年价格计算 4oPr|OKj{*  
at a discount 按赔价计算；按贴水价格计算；打折扣 P\3H<?@4  
at a premium 按溢价计算；按升水价格计算 NKYHJf2?x  
at call 通知付款；按通知 QV8;c^EZ  
at constant market price 按固定市价计算 DI\^&F)3T2  
at constant price 按固定价格计算 08z?
i  
at cost 按成本计算 }
LwKi-G?  
at current market price 按当时市价计算；按现时市价计算 /Z2 g>  
at current price 按当时价格计算；按现时价格计算 snVeOe#'S  
at factor cost 按要素成本计算；按生产要素成本计算 oz'^.+uvE  
at money-of-the-day price 按付款当日价格计算 m }\L i]  
at or better 按指定或较佳价位〔买卖指令〕 7#sb},J{  
at par 按面值计算；平价 ^ux"<?  
at sight 见票即付 OSkBBo]~z  
at the close 按收市盘 gmCB4MO  
at the opening 按开市盘 6oLZH6fG  
attestation 见证；见证条款 to#T+d.(v  
at-the-money option 平价期权 x8Nij:K#  
attorney 受权人；受托代表人 ]g]~!":  
attornment 新拥有人承认书 %(~8a  
attributable profit 可归属利润 A}CpyRVCn  
attributable share value 可归属股份价值 U=N]XwjVK<  
Auckland Stock Exchange 奥克兰证券交易所 Fv3:J~Yf  
auction 拍卖  L{u1_  
auctioneer 拍卖商 "v+%F  
audit 审计；核数 p><DA fB  
Audit Commission 审计署 xL|4'8  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] "uU[I,h  
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〕 GE#LcCa  
audit review 帐目审查 (RLJ_M|;/b  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ?>iZ){0,  
audited account 审计帐目；经审计的帐目 R]y9>5 'U  
audited annual account 经审计的周年帐目 tVHQ$jJY%  
audited balance sheet 经审计的资产负债表 zfA"xD  
auditor 核数师；核数主任；审计师 IWnyqt(k  
auditor's certificate 核数师证明书；审计师证明书 +||[H)qym  
auditor's report 核数师报告；审计师报告 J Sms \  
Aussie bond 澳元债券 An=Q`Uxt/  
austerity budget 紧缩预算 /i IWt\J  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 @,SN8K0T  
Australia All Ordinaries Index 澳洲所有普通股票指数 fj[tm  
Australian Dollar [AUD] 澳元 }J] P`v  
Australian Options Market 澳大利亚期权市场 XaYgl&x'!x  
Australian Securities Commission 澳洲证券事务监察委员会 p/?TU  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 'p4b8:X  
Australian Stock Exchange 澳大利亚证券交易所 }>m3V2>[  
Austrian Schilling [ATS] 奥地利先令 N4wMAT:h  
authentication 认证；鉴证 D}K/5iU]a  
authority to purchase 委托购买证；委购书 lPn&,\9@~  
authorization 认可；核准；授权；授权书 _R;+}1G/  
authorization by direction 指示授权 ^jg{MTa  
authorization by instruction 指令授权 etL)T":XV  
authorization by warrant 令状授权 vA#?\j2  
authorization of unit trust 单位信托的认可 Kvh6D"  
authorized agent 指定代理人 jAO
D&@z1  
authorized capital 法定资本 hP=z<&zb/  
authorized clerk 出市员 -0:B2B  
authorized dealer 认可交易商 hionR)R4  
authorized financial institution 认可财务机构 Xj;5i Vq  
authorized fund 认可基金 Ge4tc  
authorized fund house 获授权的基金公司；认可基金公司 9p9-tJfH.  
authorized institution 认可机构 R,ddH[3  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Lz;E/a}s  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 g<PdiVp+  
authorized insurer 获授权保险人；获认可承保人 P8;f^3V(+/  
authorized investment 特准投资项目 ot.R Gpg%  
authorized person 获授权人 fa;GM7<e)  
authorized representative 获授权代表 <>K@#|%Y&  
authorized share capital 法定股本 -QP&A >]7  
automated quotation system 自动报价系统 gfAVxMg  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 'gv7&$X}4  
自动交易系统〔香港期货交易所有限公司〕 g bwg3$!9  
automatic adjustment mechanism 自动调整机制 !Mk:rO-L  
automatic adjustment system 自动调整系统 2`w\<h  
Automatic Clearing House 自动票据交换所 aoS]Qp  
automatic exchange rates accumulation system 自动化汇率累集系统 o)IcAqN$H  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 parC~)b_  
automatic teller machine [ATM] 自动柜员机 |h65[9DMP  
autopay 自动转帐 ^Sz?c_<2
P  
available assets 可用资产 s\i.pd:Q  
available fiscal reserve 现存财政储备 N3g?gb"Ex)  
available profit 可用利润 9C)w'\u9+  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 i4oBi]$T  
average 平均；平均数；海损 i*%2 e)  
average basic salary 平均基本薪金 }V %b  
average consumer expenditure 平均消费开支；一般消费开支 9@|X~z5E  
average cost 平均成本 b3!,r\9V  
average cost of land production 增辟土地平均成本 hX@.k|Yd  
average daily turnover 平均每日成交额 bNO/CD4  
average daily wage rate 平均每日工资率 B^G{k3]t  
average expenditure pattern 平均开支模式 yy-\$<j  
average growth rate 平均增长率 +qEvz<kch  
average net fixed assets 固定资产平均净值 #]5|Qhrr+  
average of relatives 相对价格平均数 QZ54Osdl  
average price 平均价格 yi/jZX  
average propensity to consume 平均消费倾向；一般消费倾向 iiZK^/P$  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Q{Lsr,  
average rate 平均率 xj!_]XJ^w  
average revenue 平均收入；平均收益
dSBW&-p  
average stock 平均库存；平均存货 |d1%N'Ll  
average yearly rent 平均年租 ?OPAf4h  
avoidance of double taxation 避免双重课税 c~UYs\  
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 3f:I<S7  
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