一些有用的会计术语(也不知道发的地方对不对)A

A: u'9gVU B  
A share Ａ股；甲类股份 %j]STD.E  
abatement of tax 减税；减扣免税额 ~bU7
QLr  
ABN AMRO Bank N.V. 荷兰银行 -R+zeu(e'  
above-the-line expenditure 线上项目支出；经常预算支出 QrjDF>   
above-the-line receipt 线上项目收入；经常预算收入 * UcjQ
  
ABSA Asia Limited 南非联合亚洲有限公司 B< ;==|  
absolute change 绝对数值变更 '%4P;HO  
absolute expenditure 实际开支 2PC5^Ni/9@  
absolute guideline figure 绝对准则数字 ?A=b6Um  
absolute interest 绝对权益 2Y
Q#-M  
absolute order of discharge 绝对破产解除令 XDmbm*~i  
absolute profit margin 绝对利润幅度 z4Oo@3$\R  
absolute value 实值；绝对值 Y5TS>iEE]  
absolutely vested interest 绝对既得权益 4\Di,PPu  
absorbed cost 已吸收成本；已分摊成本 [STj
e8+V  
absorption 吸收；分摊；合并 lJ/6-dP  
absorption rate 吸收率；摊配率；分摊率 u*R7zY  
ACB Finance Limited 亚洲商业财务有限公司 4 eh=f!(+  
acceptable form of reciprocity 合理的互惠条件 8GB]95JWwp  
acceptable rate 适当利率；适当汇率 2;(W-]V?  
acceptance agreement 承兑协议 L
o3-X  
acceptance for honour 参加承兑 c8Pb  
acceptor 承兑人；接受人；受票人 h)B!LAr  
acceptor for honour 参加承兑人 3z,2utH  
accident insurance 意外保险 OD4W}Y.  
Accident Insurance Association of Hong Kong 香港意外保险公会 o<\6Rm  
accident insurance scheme 意外保险计划 3"i%{  
accident year basis 意外年度基准 26nBBS,;  
accommodation 通融；贷款 9+VF<
;Xw  
accommodation bill 通融票据；空头票据 <q6`~F~|  
accommodation party 汇票代发人 Q]i[.ME  
account balance 帐户余额；帐户结余 9eSRCLhgD  
account book 帐簿 n&7@@@cA  
account collected in advance 预收款项 MSB%{7'o  
account current book 往来帐簿 i7v/A&Rc  
account of after-acquired property 事后取得的财产报告 +{vQSFW  
account of defaulter 拖欠帐目 5Fe-=BX(  
account payable 应付帐款 rt;gC[3\  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 i+U51t<  
account receivable 应收帐款 pGk"3.ce  
account receivable report 应收帐款报表 = o+7xom  
account statement 结单；帐单；会计财务报表 "'aqb~j^  
account title 帐户名称；会计科目 ;$6x=uZ  
accountant's report 会计师报告 c%yh(g  
Accountant's Report Rules 会计师报告规则 o[{&!t  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ;y>'yq}  
Accounting Arrangements 《会计安排》 a@k.$  
accounting basis 会计基础 w%~qB5wF6  
accounting by Official Receiver 破产管理署署长呈交的帐目 =#'+"+lQ }  
Accounting Circular 《会计通告》 8>v7v&Bh|  
accounting class 会计类别 ahoh9iJ  
accounting date 记帐日期；会计结算日期 8!6<p[_  
accounting for money 款项核算 'Aet{A=9  
Accounting Officer 会计主任 ]TfeBX6ST  
accounting period 会计报告期；会计期 `E%(pjG  
accounting policy 会计政策；会计方针 (WkTQRcN,  
accounting practice 会计惯例 -_w~JCx  
accounting principle 会计准则 <tU :U<ea]  
accounting record 会计记录 X@eg<]'m  
accounting report 会计报告 wK ][qZ ]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 !r2}59J  
Accounting Society of China 中国会计学会 lk~dgky@  
accounting statement 会计报表 3liq9P_  
accounting system 会计制度；会计系统 &BTfDsxAK  
accounting transaction 会计事项；帐务交易 jUZ[`f;  
accounting treatment 会计处理 :(RL8  
accounting year 会计年度 vnF g%M!  
accretion 增值；添加 &LwJ'h+nd  
accrual 应计项目；应累算数目 P$F#,Cn  
accrual basis 应计制；权责发生制 (OQi%/Oy  
accrual basis accounting 应计制会计；权责发生制会计 Hc"N& %X[  
accrue 应累算；应计 &F9OZMK=  
accrued benefit 应累算利益 bL#sn_(m  
accrued charges 应计费用 wo$|~ Hr  
accrued cumulative preference share dividend 应累算的累积优先股股息 :Z]/Q/$  
accrued expenses 应累算费用 tvK rc  
accrued interest payable 应付利息；应计未付利息 3l.Nz@a*  
accrued interest receivable 应收利息；应计未收利息 US"2O!u  
accrued right 累算权益 C!`>cUhE{  
accruing profit 应累算的利润 +0SW ?#%  
accumulated fiscal reserve 累积财政储备 -.^=Z!=M  
accumulated profit 累积利润；滚存溢利 YcEtgpz@  
accumulated reserve 累积储备 55(J&q  
accumulation of surplus income 累积收益盈余 qW+=g]x\  
acquired assets 既得资产 j#4+-  
acquisition 收购；购置；取得 m]Hb+Y=;h  
acquisition cost 购置成本 #R5we3&p  
acquisition expenses 购置费用 ;sm"\.jF  
acquisition of 100% interest 收购全部股权 !4i,%Z&6  
acquisition of control 取得控制权 t*5z1T?  
acquisition of fixed assets 购置固定资产 Cca~Cq[%*(  
acquisition of shell “买壳” M ,Zm|3L  
acquisition price 收购价 <=#lRZW[z  
act of God 天灾 $:T<IU[E  
acting partner 执事合伙人 H^]Nmd8Q)  
active market 买卖活跃的市场；交投畅旺的市场；旺市 hwEZj`9  
active partner 积极参与的合伙人 UZ[/aq  
active trading 交投活跃 8Pl+yiB/o`  
actual circulation 实际流通 49iR8w?k  
actual cost 实际成本 uEc0/a :.  
actual expenditure 实际开支；实际支出 4Z<]4:o  
actual income 实际入息；实际收入；实际收益 z" b/osV  
actual market 现货市场 a!TBk=P  
actual price 现货价；实际价格 wUh3Hd'  
actual profit 实际利润  muK'h`  
actual quotation 实盘；实际价位；实际报价
BnKP7e  
actual year basis 按实际年度计算 R4z<Xf:!  
actuals 实货 i*mZi4URN  
actuarial investigation 精算调查 sBeP;ox  
actuarial principle 精算原则 )x_W&*oZ  
actuarial report 精算师报告 b
#?ai3E  
Actuarial Society of Hong Kong 香港精算学会 3I(dC|d  
actuarial valuation 精算师估值 t~+{Hr) #y  
actuary 精算师 _QC?:mv6-  
ad referendum agreement 暂定协议；有待覆核的协定 Tx|SAa=V  
ad valorem duty 从价税；按值征税 B,BOzpb(  
ad valorem duty system 从价税制 %J/fg<W1  
ad valorem fee 从价费 > {'5>6u  
ad valorem tariff 从价关税 kR`6s  
additional allowance 额外免税额 T:w2  
additional amount for unexpired risk 未过期风险的额外款额 }mtC6G41Q  
additional assessable profit 补加应评税利润 pXpLL
_  
additional assessment 补加评税 ft~|  
additional commitment 额外承担 ^rxfNcU7  
additional commitment vote 额外承担拨款 {UV<=R,E  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 rzYobOKd#  
additional dependent parent allowance 供养父母额外免税额 r?Zy-yQ  
additional provision 额外拨款 Allt]P>  
additional stamp duty 附加印花税 ]noP  
additional tax 补加税罚款；补加税款 !9e\O5PmO  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Q%X:5G
?  
adjudged bankrupt 被裁定破产 0~@L%~  
adjudicated bankrupt 裁定破产人 m<,y-bQ*(  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 A9fjMnw  
adjudication of bankruptcy 裁定破产；宣告破产 #G[ *2h~99  
adjudication of insolvency 裁定无力偿还债务 *tbpFk4/  
adjusted actual 经调整的实数；调整后的实数 Z,N7nMJf  
adjusted current assets 经调整的流动资产；调整后的流动资产 @Le ^-v4  
adjusted figure 经调整的数字；调整后的数额 e@2E0u4   
adjusted liabilities 经调整的负债；调整后的负债 8vX*SrM  
adjusted loss 经调整的亏损；调整后的亏损 `/gEKrhL-  
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 r+V(1<`2X  
adjusted profit 经调整的利润；调整后的利润 P&-D0T_  
adjusted surplus 经调整的盈余额；调整后的盈余额 t`Y1.]@U  
adjusted value 经调整的价值；调整后的价值 C,VqT6E<  
adjustment 调整；修订；理算〔保险〕 @=MZ6q  
adjustment centre 调剂中心 9Ww=hfb5UW  
adjustment lag 调整过程的时间差距；调整时差 b
z}AO))Hk  
adjustment mechanism 调整机制 ]'1N_m]?  
adjustment of loss 亏损调整 &ESR1$)'P  
adjustment process 调整过程；调整程序  ycAi(K  
adjustment range 调整幅度 tx|"v|&e2  
administered exchange rate 受管制汇率 "oj
Df3@{  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 S8W_$=4  
administration expenses 行政费用 @$b+~X)7  
administration fee 手续费；行政费 kw-
Kx4 )  
administration in bankruptcy 破产管理 1TD&&EC  
administration order 遗产管理令 *~t$k56  
administrator 管理人；遗产管理人 D\_*
,Fc  
administrator of the estate 遗产管理人 e G*s1
uQl  
admission of debt 债项承认书 pn_gq~5ng  
admission of proof 接纳债权证明 _uy5?auQ  
advance 放贷款项；垫付款项；预支款项；预付款项 Vp{RX8?.  
advance account 暂支帐目；预付款帐户 5f^`4pT  
advance compensation 预付补偿金 qS/71Kv'  
advance from shareholder 股东垫款 ]B[/sqf  
advance pending reimbursement 预支以待日后付还 ?GMeA}j  
advanced economy 先进经济体系 BB73'W8y  
advancement 预付；预付财产 A0N ;VYv  
advances warrant 垫款令 [(e`b  
advancing 贷出 ]K0,nj*\c  
adverse balance 逆差 EK-bvZ  
adverse exchange 逆汇 I;":O"ij\  
advertisement addressed to shareholders 在报章刊登的致股东通告 l<)JAT;P  
advice for collection 托收通知书 $Bwvw)(%  
advice of drawing 提款通知书；汇票通知书 ]zM90$6  
advice of payment 付款通知 *i]Z=  
Advisory Committee [Securities and Futures Commission] 5-Qv
Q&eH.  
谘询委员会〔证券及期货事务监察委员会〕 :+Je989\[C  
Advisory Committee on Diversification 经济多元化谘询委员会 BKP!+V/  
affidavit 誓章；遗产申报誓章 C6T
9  
affidavit of no receipt 述明无收款的誓章 t"74HZO>  
affiliate 联号；联营公司；附属公司 Dil4ut-$  
affiliated company 附属公司；联号；联营公司 EpoQV^Ey  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 #.G>SeTn2}  
affordability 负担能力 $,@ rKRY  
African Development Bank [AfDB] 非洲开发银行 ~zOU/8n ,F  
after-acquired property 事后取得的财产 Rx"VscB6z  
after-hours dealing 市后交易 Sm I8&c  
after-tax profit 税后盈利；税后利润；税后溢利 }y=n#%|i.  
agency agreement 代理协议 $MVeMgPa  
agency expenses 代理机构的开支 E6&uZr  
agency fee 代理费 [?r\b  
Agency Law 《代理法》 0#[Nfe*  
agent 代理人；承销人 {~p %\  
agent of company 公司代理人 "e};?|y  
agent's fee 代理人费；经纪费 Z YO/'YW  
aggregate 总计；总数；总体数字 =VI`CBQ/Um  
aggregate amount 总款额；总额 ~|d?o5W  
aggregate assets and liabilities 总体资产与负债 !Q/O[6  
aggregate at constant price 按固定价格计算的总体数字 ++RmaZ  
aggregate demand 总需求 lV*&^Q8.  
aggregate gross position 总持仓量 W;xLuKIG  
aggregate limit 总限额 Q^5 t]HKn  
aggregate of salaries tax 合计薪俸税 2!& ;ZcT,  
aggregate performance 总体表现；总体业绩 I3=Sc^zz&V  
aggregate supply 总体供应 JU`'?b  
aggregate surplus 总盈余 |P?B AWYeQ  
aggregate total 整体总额 y]z#??  
aggregate value 总值；合计价值 z&G3&?Z  
aggregated basis 合计基准 M]:B: ;  
aggregated net chargeable income 合计应课税入息实额 o+23?A~+  
aggregation 合并计算；合计；总和 y&|{x "  
aggregation of incomes of husband and wife 夫妇入息合并计算 '$nGtB5  
aggregation of property 财产的总和 3mn-dKe((  
agio 差价；贴水 @ShJ:  
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》 L7'X7WYf&  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment x~,?Zj)n?C  
《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》 wx7>0[zE  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 8k}CR)3@C  
《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》 !LSWg:Ev+  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment y,eoTmaI  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 *wl_8Sis}  
agreement for a settlement 授产协议 <^
$b1<@  
agreement for assignment 转让协议 gM]/Y6*$b  
agreement for sale 售卖协议；买卖协议 Zl/+HU~  
agreement for sale and purchase 买卖协议 X7!A(q+h  
agreement for the payment of interest 支付利息协议 E)SOcM)  
agreement for the repayment of money 还款协议 'n`$c{N<tM  
agreement of reinsurance 再保险协议 q:eAL'OkM  
Agricultural Bank of China 中国农业银行 "[Lp-4A\  
air passenger departure tax 飞机乘客离境税 \shoLp   
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 SQCuY<mD  
airport tax 机场税 oO,p.X%  
alcohol duty 酒精税 o{,(`o.1O  
alienation 让与；让渡；转让 C8SNSeg  
alimony 生活费；赡养费 |-?b)yuAz  
All Ordinaries Index [AOI] 所有普通股指数 gU$3Y#R  
all risks 全险；综合险 NWcF9z%@  
All Sales Record for Stock Market 《股票市场成交报告》 Wsz9X;  
Allied Capital Resources Limited 新联财务有限公司 r!=VV!XZ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 xpo}YF'5  
allocation letter 拨款信件 !kYmrj**  
allocation of fund 分配款项；预留款项 O~1p]j  
allocation of profit 利润分配；溢利分配 +1A<kJ  
allocation warrant 拨款令 dv>zK#!  
allotment 分配；配股 x@x@0k`A2  
allotment notice 股份配售通知；配股通知 sVf7g?  
allotment of shares 股份分配 \p|!=H@  
allowable 可获宽免；免税的 ;]e"bX  
allowable business loss 可扣除的营业亏损 e1a%Rj~  
allowable expenses 可扣税的支出 ;#Nci%<J\  
allowance 免税额；津贴；备抵；准备金 }gt~{9?c  
allowance for debts 债项的免税额 {RO=4ba{J  
allowance for depreciation by wear and tear 耗损折旧免税额 rGO3  
allowance for funeral expenses 殡殓费的免税额 l#:Q V:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 J)+eEmrU  
allowance for repairs and outgoings 修葺及支出方面的免税额 Q?q m~wD  
allowance to debtor 给债务人的津贴 !r,drb  
alteration of capital 资本更改 3sNq3I  
alternate trustee 候补受托人 \/GY0s  
amalgamation 合并 1 ErYob.p  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /otgFQ_  
ambit of charges 征税范围；收费范围 j_g9RmZT  
amended valuation 经修订的估值 ;RYKqUE  
American Commodities Exchange 美国商品交易所 P$yJA7]j;%  
American Express Bank Limited 美国运通银行 #v<+G=r*O  
American Stock Exchange 美国证券交易所 wm4e:&  
amortization 摊销 ;U4X U  
amount due from banks 存放银行同业的款项 U9s y]7  
amount due from banks abroad 存放海外银行同业的款项 YG|T;/-  
amount due from holding companies 控股公司欠款 r~t7Z+PXF  
amount due from local banks 存放本港银行同业的款项 Ks-><-2+N  
amount due to banks 银行同业的存款 `z.#O\@o  
amount due to banks abroad 海外银行同业的存款

'{~ej:  
amount due to holding companies 控股公司存款 ~>|U%3}]  
amount due to local banks 本港银行同业的存款 CaMG$X&O  
amount due to outport banks 外埠银行同业的存款 ShP V!$0  
amount for note issue 发行纸币的款额 gS 3&,^  
amount of bond 担保契据的款额 j|9 2 g  
amount of consideration 代价款额 M`FL&Ac  
amount of contribution 供款数额 N3)EG6vE*  
amount of indebtedness 负债款额 C09@2M'  
amount of principal of the loan 贷款本金额 ,#{aAx|]  
amount of rates chargeable 应征差饷数额 ,\b5M`<c  
amount of share capital 股本额 i\b2P2 `B  
amount of sums assured 承保款额 Nt?B
(.G  
amount of variation 变动幅度 xOH@V4z:  
amount of vote 拨款数额 8?!Vr1x  
amount payable 应付款额 k,J?L-F  
amount receivable 应收款额 +X%yF{^m(  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $I%]jAh6  
analysis 分析 Y`v&YcX;  
ancillary risk 附属风险 [o6d]i!  
annual account 周年帐目；周年帐目报表；年度决算；年结 .'M]cN~  
annual accounting date 年结日期 \uH;ng|m  
annual allowance 每年免税额；年积金；年度津贴；年津 O #"O.GX<  
annual balance 年度余额 *(J<~:V?  
annual disposable income 每年可动用收入 $= g
v  
annual estimates 周年预算 nBd;d}LD  
annual fee 年费 Z3Y%VHB_F(  
annual general meeting 周年大会 vnE,}(M  
annual growth rate 年增率；每年增长率 {.AFg/Z  
annual long-term supplement 长期个案每年补助金 >*&[bW'}?  
annual pensionable emolument 可供计算退休金的年薪 a"EXR-+8  
annual report 年报 6k-]2,\#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 d{Z  
annual return 周年报表；周年申报表；每年报税表格 IlY,V  
Annual Return Rules 《周年报表规则》 =6'A8d  
annual review of consumer prices 每年消费物价回顾 Y) Z>Bi  
annual roll-forward basis 逐年延展方式 \|kU{d0  
annual salary 年薪 $%/Zm*H  
annual statement 年度报表；年度决算表 0W@C!mD~  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 4&tY5m>  
annuitant 年金受益人 Xo P]PR`cQ  
annuity 年金 }wn GOr  
annuity contract 年金合约 jd#{66:  
annuity on human life 人寿年金 R]dc(D  
antecedent debt 先前的债项 U`D"L4},.  
ante-dated cheque 倒填日期支票 zk?lNs  
anticipated expenditure 预期开支 `*!.B  
anticipated net profit 预期纯利 JAYom%A"  
anticipated revenue 预期收入 l-5-Tf&j  
anti-inflation measure 反通货膨胀措施 f"/NY
6  
anti-inflationary stance 反通货膨胀立场 >t.I,Zn  
apparent deficit 表面赤字 p!=/a)4X  
apparent financial solvency 表面偿债能力 cdk;HK_Ve.  
apparent partner 表面合伙人 G'!Hc6OZ  
application for personal assessment 个人入息课税申请书 !r$/-8b  
application of fund 资金应用 }pA0mW9  
application to release as liquidator and to destruct the books of accounts and documents B<i1UJ5  
申请免除清盘人职务及毁灭帐簿与文件 _TH'v:C  
appointed actuary 委任精算师 'M&`l%dIPf  
appointed auditor 委任核数师；委任审计师 97Whn*  
appointed trustee 委任的受托人  </7J:#  
appointer 委任人 xHHG| u  
apportioned pro rata 按比例分摊 p=p
,sJ/@  
apportionment 分配；分摊 7&2xUcsz)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M>-x\[n+  
apportionment formula 分摊方程式 PM,I?lJ,  
apportionment of estate duty 遗产税的分摊 ~zi&u46  
appraisal 估价；评估 gmt`_Dpm$  
appreciable growth 可观增长 Nq-qks.&  
appreciable impact 显着影响 .7{,u1N'  
appreciable increase 可观增长 /:l>yKI+~  
appreciation 增值；升值 PE-VxRN)  
appreciation against other currencies 相对其他货币升值 5s8k^n"A  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ZfoI7<?33  
appreciation tax 增值税 K-sJnQ23'  
appropriation 拨款；拨用；拨付 %-> X$,Q :  
appropriation account 拨款帐目 {o AJL  
Appropriation Bill 拨款法案 k]w;(<  
appropriation-in-aid system 补助拨款办法 `N;JM3 ck  
approved assets 核准资产 [WuN?H  
approved basket stock 认可一篮子证券 0jG8G
mh!  
approved budget 核准预算 ]v$VZ'  
approved charitable donation 认可慈善捐款 QrDI$p7;'  
approved charitable institution 认可慈善机构 rMUn ~  
approved currency 核准货币；认可货币 Xbe=_9l&p  
approved estimates 核准预算 s@V4ny9x  
approved estimates of expenditure 核准开支预算 vT)FLhH6*  
approved overseas insurer 核准海外保险人 VM88#^  
approved overseas trust company 核准海外信托公司 V& _  
approved pooled investment fund 核准汇集投资基金 )$XcO]  
approved provident fund scheme 认可公积金计划 Igrr"NuDZ  
approved provision 核准拨款 /c6:B5G  
approved redeemable share 核准可赎回股份 Bz!SZpW(M  
approved regional stock 认可地区性证券 c7Jfo x V  
approved retirement scheme 认可退休金计划 }I`"$2   
approved subordinated loan 核准附属贷款 LB$#]
Z  
arbitrage 套戥；套汇；套利 c<fl6o)  
arbitrageur 套戥者；套汇者 tFn_{fCc>  
arbitrary amount 临时款项 5LMAy"  
arrangement 措施；安排；协定 Z^wogIAV  
arrears 欠款 +X
MK
Rt  
arrears of pay 欠付薪酬 #?u#=]  
arrears of revenue 逾期未收税款；逾期未收的帐项 k nTCX  
articles of association 组织章程；组织细则；组织章程细则 rK(TekU
 
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 VN]70LFz*i  
ascertainment of profit 确定利润 >{
R+j4%  
"Asia Clear" “亚洲结算系统” 21_sg f?  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 >sGIpER7  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~T">)Y~+xI  
Asian Development Fund [ADF] 亚洲发展基金 k}18 ~cWM  
Asian dollar bond 亚洲美元债券 29z$z$l4  
Asian dollar market 亚洲美元市场 %1h%#/#[  
Asian dollar rate 亚洲美元利率  2:GS(%~  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 = Zi'L48  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 &Zy%Zz  
asked price 沽盘；喊价；索价；卖方报价 o@2Y98~Q}  
assessable income 应评税入息 E/OfkL*\  
assessable loss 应评税亏损 <!;NJLe`  
assessable profit 应评税利润 ;2N: =Rv  
assessable value 应评税值 uidoz f2}  
assessed profit 估定利润 ]Ub"NLYV  
assessed value 经评估价值 $-AG$1  
assessment 评税；评定；估价；评税单 4m1@lnjp  
assessment number 评税编号；估价编号
y?OK#,j  
assessment of additional tax 补加税评税 LiyR,e  
assessment of performance 业绩评估；实绩评价 zt!)7HBo  
Assessor 评税主任 <]Btx;}  
asset price bubbles 资产价格泡沫 XmJ?oPr7  
asset-backed securities 具资产保证的证券 ,76Q*p  
assets accretion 资产增值 #n_t5 O[  
assets and liabilities 资产与负债 bt'lT  
assets betterment statement 资产递增表；资产改进表 {&TP&_|H  
assets lending 实物放款；有抵押贷款 Fe1^9ja  
assets of the company passing on the death 死者去世时转移的公司资产 s7?d_+O  
assets pledged as security for liabilities 用作负债抵押的资产 fL(_V/p^  
assets portfolio 资产投资组合 rczwxWK  
assets price 资产价格 <IBWA0A=8a  
assets quality 资产质素 ^UmhSxQ##  
assets realization 资产变现 C23Gp3_0/  
assets refinancing arrangement 资产再集资安排 R!>l7p/|H)  
assets securitization 资产证券化 M#}k@ ;L3  
assets situated outside Hong Kong 在香港以外地方的资产 Ex<@:  
assets stripping 削减资产；拆卖资产 R+# g_"1@p  
assets value 资产值 ~P fk   
assignee 承让人 +<Y1`kV)  
assignment 转让；转让书；转让契 "Wg5eML0  
assignment of interest 权益转让 bQ`2ll*(  
assignment of letters patent and trade mark 专利证书及商标转让 6 m%/3>q  
assignment of property 物业转让；物业转让书 :Qu.CvYF  
assignment right 转让权 8a;;MJ)  
assignor 转让人 J3 xi5S  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 KBI36=UV  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &[t} /+)  
associate member 附属会员 =AP0{  
associated body corporate 相联法人团体 Zt \3y  
associated company 相联公司；联属公司 i4<n#]1!t  
associated corporation 相联法团 0zpA<"S  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] uQl=?085  
公认会计师公会〔英国〕 , }B
{)  
Association of Futures Exchange Brokers 香港期货经纪协会 H,(4a2zx  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 g$U7bCHG  
association of underwriters 承保人组织 chur(@Af  
assumption of control 接管 <z QUa  
assurance 担保；保险；转易；转易书 .*Axr\x3  
assurance of interest 权益的转易 MZt&HbD-  
at 19XX price 按一九ＸＸ年价格计算 u vyvy  
at a discount 按赔价计算；按贴水价格计算；打折扣 72\o6{BiC  
at a premium 按溢价计算；按升水价格计算 rsD? ;XzH  
at call 通知付款；按通知 a/Cc.s   
at constant market price 按固定市价计算 es1'z.UJ  
at constant price 按固定价格计算 K7},X01^  
at cost 按成本计算 ^ux"<?  
at current market price 按当时市价计算；按现时市价计算 YR.f`-<Z  
at current price 按当时价格计算；按现时价格计算 "|GX%>/  
at factor cost 按要素成本计算；按生产要素成本计算 yHmNO*(  
at money-of-the-day price 按付款当日价格计算 i}kMo@  
at or better 按指定或较佳价位〔买卖指令〕 i%otvDn1  
at par 按面值计算；平价 *40Z}1ng  
at sight 见票即付 J';XAB }  
at the close 按收市盘 O7xBMqMf  
at the opening 按开市盘 eR!K8W  
attestation 见证；见证条款 TnLblkX  
at-the-money option 平价期权 2(>=@q.1H  
attorney 受权人；受托代表人 H8$";T(I  
attornment 新拥有人承认书 @l?2",  
attributable profit 可归属利润 +||[H)qym  
attributable share value 可归属股份价值 W4S]2P>T  
Auckland Stock Exchange 奥克兰证券交易所 Y#f
iJ  
auction 拍卖 9S{?@*V  
auctioneer 拍卖商 m@y_Wt  
audit 审计；核数 oT^r  
Audit Commission 审计署 g&L $5  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] &$.x1$%  
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〕 (Ek=0;Cr  
audit review 帐目审查 V2*m/JyeB  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 MKr:a]-'f~  
audited account 审计帐目；经审计的帐目 nXxSv
~r  
audited annual account 经审计的周年帐目 .iH#8Z  
audited balance sheet 经审计的资产负债表 } bEu+bZ  
auditor 核数师；核数主任；审计师 4W+%`x_U]  
auditor's certificate 核数师证明书；审计师证明书 Wg5i#6y8w  
auditor's report 核数师报告；审计师报告 Tp%4{U/0`  
Aussie bond 澳元债券 -O>*` O>M  
austerity budget 紧缩预算 *,oZ]!   
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }{@RO./)[  
Australia All Ordinaries Index 澳洲所有普通股票指数 Y\ G^W8  
Australian Dollar [AUD] 澳元 dIDs~  
Australian Options Market 澳大利亚期权市场 b}jLI_R{  
Australian Securities Commission 澳洲证券事务监察委员会 s`"ALn8m  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 5A*'@Fr'G  
Australian Stock Exchange 澳大利亚证券交易所 4r>buEU  
Austrian Schilling [ATS] 奥地利先令 cRC)99H
P  
authentication 认证；鉴证 m7~[f7U  
authority to purchase 委托购买证；委购书 sYY=MD  
authorization 认可；核准；授权；授权书 N3g?gb"Ex)  
authorization by direction 指示授权 Ss{  
authorization by instruction 指令授权 =v]
eQIp  
authorization by warrant 令状授权 05m/iQ  
authorization of unit trust 单位信托的认可 5s2334G  
authorized agent 指定代理人 JPTVZ  
authorized capital 法定资本 @X6|[r&Z  
authorized clerk 出市员 MF^I] 7_  
authorized dealer 认可交易商 @7*Ag~MRb  
authorized financial institution 认可财务机构 Ctxx.MM  
authorized fund 认可基金 eX>X=Ku  
authorized fund house 获授权的基金公司；认可基金公司 `g iCytv  
authorized institution 认可机构 D;Jb'Be  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 k6 f;A  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =7`0hS<@F  
authorized insurer 获授权保险人；获认可承保人 #UH7z 4u  
authorized investment 特准投资项目 md/Z[du:'  
authorized person 获授权人 /Iu._2  
authorized representative 获授权代表 S Yvifgp  
authorized share capital 法定股本 8}W06k>)%  
automated quotation system 自动报价系统 t9()?6H\  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] +xlxhF  
自动交易系统〔香港期货交易所有限公司〕 ZR'q.y[k)  
automatic adjustment mechanism 自动调整机制 oa?
e
K  
automatic adjustment system 自动调整系统 PaFJw5f  
Automatic Clearing House 自动票据交换所 z,oqYU\:  
automatic exchange rates accumulation system 自动化汇率累集系统 *<
!W k\  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 -$4%@Z  
automatic teller machine [ATM] 自动柜员机 ^"%SHs  
autopay 自动转帐 y6o^ Knl  
available assets 可用资产 97Qng*i  
available fiscal reserve 现存财政储备 OI.2CF
 
available profit 可用利润 MNiu5-g5  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 >1tGQ c
g  
average 平均；平均数；海损 `B6{y9J6  
average basic salary 平均基本薪金 DwZt.*  
average consumer expenditure 平均消费开支；一般消费开支 %f&(U/  
average cost 平均成本 +2w54X%?M  
average cost of land production 增辟土地平均成本 &hba{!`y  
average daily turnover 平均每日成交额 dTaR8i  
average daily wage rate 平均每日工资率 y+?tUSPP  
average expenditure pattern 平均开支模式 XI\aZ\v  
average growth rate 平均增长率 5 ^iU1\(L  
average net fixed assets 固定资产平均净值 *<U&DOYV:  
average of relatives 相对价格平均数 vd /_`l.D  
average price 平均价格 KF'H|)!K  
average propensity to consume 平均消费倾向；一般消费倾向 ooIMN =  
average propensity to save 平均储蓄倾向；一般储蓄倾向 &u"*vG (U[  
average rate 平均率 [NvEXTd  
average revenue 平均收入；平均收益 ;.W0Aa  
average stock 平均库存；平均存货 i:kWO7aP  
average yearly rent 平均年租 %TG$5')0  
avoidance of double taxation 避免双重课税 :Rt5=0x   
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 0!vC0T[  
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