一些有用的会计术语(也不知道发的地方对不对)A

A: l,FK\  
A share Ａ股；甲类股份 Qo*,2B9R L  
abatement of tax 减税；减扣免税额 BMw_F)hTO  
ABN AMRO Bank N.V. 荷兰银行 sE*A,z?  
above-the-line expenditure 线上项目支出；经常预算支出 ENlqoj1  
above-the-line receipt 线上项目收入；经常预算收入 PJC[#>}  
ABSA Asia Limited 南非联合亚洲有限公司 T6s~f$G  
absolute change 绝对数值变更 8no_xFA  
absolute expenditure 实际开支 1WGcv O)<  
absolute guideline figure 绝对准则数字 kcy?;b;z  
absolute interest 绝对权益 &^ECQ  
absolute order of discharge 绝对破产解除令 ^;J@]&[ ~  
absolute profit margin 绝对利润幅度 l0cws`V  
absolute value 实值；绝对值 Yjv[rH5v  
absolutely vested interest 绝对既得权益 f wN  
absorbed cost 已吸收成本；已分摊成本 ahagt9[,:F  
absorption 吸收；分摊；合并 (!h%) _?.l  
absorption rate 吸收率；摊配率；分摊率 sOc<'):TK  
ACB Finance Limited 亚洲商业财务有限公司 7U#`^Q}  
acceptable form of reciprocity 合理的互惠条件 f_`gUMf  
acceptable rate 适当利率；适当汇率 )9~1XiS,  
acceptance agreement 承兑协议 OrXx0Hn  
acceptance for honour 参加承兑 7%p[n;-o&  
acceptor 承兑人；接受人；受票人 i ! wzID  
acceptor for honour 参加承兑人 =^.f)  
accident insurance 意外保险 nSH A,c  
Accident Insurance Association of Hong Kong 香港意外保险公会 [al,UO  
accident insurance scheme 意外保险计划 #"}Z'|X*  
accident year basis 意外年度基准 s: c  
accommodation 通融；贷款 >|<8QomD  
accommodation bill 通融票据；空头票据 fH_G;#q  
accommodation party 汇票代发人 [@Hv,  
account balance 帐户余额；帐户结余 {^TVZdw  
account book 帐簿 Pb0+z=L  
account collected in advance 预收款项 *
ey<R  
account current book 往来帐簿 @Q:5{?  
account of after-acquired property 事后取得的财产报告 5#~ARk*?a  
account of defaulter 拖欠帐目 SB#YV   
account payable 应付帐款 0- GA,I_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 PV?XpT  
account receivable 应收帐款 {I s?>m4  
account receivable report 应收帐款报表 v:s.V>{"S  
account statement 结单；帐单；会计财务报表 QcyYTg4i  
account title 帐户名称；会计科目 xk}(u`:.  
accountant's report 会计师报告 S>~QuCMY  
Accountant's Report Rules 会计师报告规则 /yHM=&Vg]  
accounting and auditing procedure 会计与审计程序；会计与核数程序 WNkAI9B  
Accounting Arrangements 《会计安排》 qzv$E
;zAl  
accounting basis 会计基础 g%z?O[CN  
accounting by Official Receiver 破产管理署署长呈交的帐目 r>+Hwj0>  
Accounting Circular 《会计通告》 76[
O3%  
accounting class 会计类别 9XGzQ45R  
accounting date 记帐日期；会计结算日期 F{*S}&q*)o  
accounting for money 款项核算 &*TwEN^h  
Accounting Officer 会计主任 du
2q6"  
accounting period 会计报告期；会计期 @;>T
mLs  
accounting policy 会计政策；会计方针 uVoM2n?D%^  
accounting practice 会计惯例 1x+YgL5  
accounting principle 会计准则 :0BaEqX  
accounting record 会计记录 \A`pF'50  
accounting report 会计报告 (>m3WI$d  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -a`EL]NX  
Accounting Society of China 中国会计学会 /p~Wk4'  
accounting statement 会计报表 8" Z!: =A  
accounting system 会计制度；会计系统 ${n=1-SMU  
accounting transaction 会计事项；帐务交易
xZ2}1D  
accounting treatment 会计处理 wyO@oi Vn  
accounting year 会计年度 XAuB.)|  
accretion 增值；添加 ]a|3"DP5  
accrual 应计项目；应累算数目 V}732?Jy  
accrual basis 应计制；权责发生制 -Z&6P
T7  
accrual basis accounting 应计制会计；权责发生制会计 #84p
RU~  
accrue 应累算；应计 D$k4
0Mz  
accrued benefit 应累算利益 ~ei\~;n\@  
accrued charges 应计费用 ^6v ob  
accrued cumulative preference share dividend 应累算的累积优先股股息 O`e0r%SJ  
accrued expenses 应累算费用 DJ"O`qNV3  
accrued interest payable 应付利息；应计未付利息 A3%s5`vNvH  
accrued interest receivable 应收利息；应计未收利息 >'#G$f  
accrued right 累算权益 $rf4h]&<  
accruing profit 应累算的利润 aK'`
yuN  
accumulated fiscal reserve 累积财政储备 ]E90q/s@c  
accumulated profit 累积利润；滚存溢利 (;=:QjaoZ  
accumulated reserve 累积储备 X&._<2  
accumulation of surplus income 累积收益盈余 LPbZ.  
acquired assets 既得资产 gvYib`#  
acquisition 收购；购置；取得 {t: ZMUV  
acquisition cost 购置成本 -d\O{{%>.z  
acquisition expenses 购置费用 _5Q?]-M  
acquisition of 100% interest 收购全部股权 />fy@nPl|  
acquisition of control 取得控制权 IC}?oXs5G  
acquisition of fixed assets 购置固定资产 c }>:>^  
acquisition of shell “买壳” M-KjRl  
acquisition price 收购价 8;7Y}c  
act of God 天灾 v#0R   
acting partner 执事合伙人 q#B^yk|Y  
active market 买卖活跃的市场；交投畅旺的市场；旺市 GW$(E*4q  
active partner 积极参与的合伙人 v%3mhk#  
active trading 交投活跃 HxJKS*H;  
actual circulation 实际流通 qPdNI1 |  
actual cost 实际成本 d
,au&WZ;_  
actual expenditure 实际开支；实际支出 c_xtwdkL9  
actual income 实际入息；实际收入；实际收益 $NP5Z0v7  
actual market 现货市场  D/hQ{T  
actual price 现货价；实际价格 za7h.yK}  
actual profit 实际利润 Xr~6_N{J  
actual quotation 实盘；实际价位；实际报价 hd1H  
actual year basis 按实际年度计算 JsOPI]  
actuals 实货 X ^>o/U  
actuarial investigation 精算调查 ,J?Hdy:R  
actuarial principle 精算原则 ~uRG~,{rH  
actuarial report 精算师报告 Ee>P*7*jB  
Actuarial Society of Hong Kong 香港精算学会 h+|3\>/@9{  
actuarial valuation 精算师估值 ZjLzS]\a  
actuary 精算师 sqHvrI  
ad referendum agreement 暂定协议；有待覆核的协定 e47JLW&b  
ad valorem duty 从价税；按值征税 le`&VdE^  
ad valorem duty system 从价税制 )F 6#n&2  
ad valorem fee 从价费 N m-{$U  
ad valorem tariff 从价关税 ?iG}Qj@5  
additional allowance 额外免税额 W?{:HV  
additional amount for unexpired risk 未过期风险的额外款额 Lys4l$J]  
additional assessable profit 补加应评税利润 w[PWJ! <  
additional assessment 补加评税 HbF.doXK  
additional commitment 额外承担 jzc/Olb  
additional commitment vote 额外承担拨款 H n+1I  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ByeyUw  
additional dependent parent allowance 供养父母额外免税额 PPT"?lt*&  
additional provision 额外拨款 )NZ6!3[@  
additional stamp duty 附加印花税 I,Q"<?&  
additional tax 补加税罚款；补加税款 >L/Rf8j&  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !o &+  
adjudged bankrupt 被裁定破产 k%#`{#ni  
adjudicated bankrupt 裁定破产人 O!='U!X@P  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 xbrxh-gV  
adjudication of bankruptcy 裁定破产；宣告破产 Ay<'Z6`  
adjudication of insolvency 裁定无力偿还债务 +NPk9jn  
adjusted actual 经调整的实数；调整后的实数 dC@aQi6{6  
adjusted current assets 经调整的流动资产；调整后的流动资产 (+>~6SE  
adjusted figure 经调整的数字；调整后的数额 OxX{[|!`  
adjusted liabilities 经调整的负债；调整后的负债 rKq/=Avv  
adjusted loss 经调整的亏损；调整后的亏损 +4ax~fuU  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 UiS9u
Gj  
adjusted profit 经调整的利润；调整后的利润 a_I!2w<I  
adjusted surplus 经调整的盈余额；调整后的盈余额 a8aEZ724  
adjusted value 经调整的价值；调整后的价值 qVC_K/w 7  
adjustment 调整；修订；理算〔保险〕 &V1N a1`  
adjustment centre 调剂中心 S{j|("W"[  
adjustment lag 调整过程的时间差距；调整时差 H V<|eL #  
adjustment mechanism 调整机制 i^sK+v  
adjustment of loss 亏损调整 jD3,z*  
adjustment process 调整过程；调整程序 'nI2RX  
adjustment range 调整幅度 }gyJaMA  
administered exchange rate 受管制汇率 VB*N;bM^  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 (6z^m?t?  
administration expenses 行政费用 exV6&bdu  
administration fee 手续费；行政费 wXDF7tJh  
administration in bankruptcy 破产管理 'P}"ZHW  
administration order 遗产管理令 +V1EqC*  
administrator 管理人；遗产管理人 8YraW|H  
administrator of the estate 遗产管理人 m_~ p G  
admission of debt 债项承认书 qAm$yfYs`  
admission of proof 接纳债权证明 l?(nkg["nY  
advance 放贷款项；垫付款项；预支款项；预付款项 W5(t+$L.  
advance account 暂支帐目；预付款帐户 P]T(I/\g  
advance compensation 预付补偿金 X`]-)(UX  
advance from shareholder 股东垫款 FQB)rxP  
advance pending reimbursement 预支以待日后付还 BDxrSq,H  
advanced economy 先进经济体系 :gY$/1SYD  
advancement 预付；预付财产 C<fWDLwYqV  
advances warrant 垫款令 lO8.Q"mxo  
advancing 贷出 F1R91V|  
adverse balance 逆差 5/DTE:M<  
adverse exchange 逆汇 _3tHzDSG#  
advertisement addressed to shareholders 在报章刊登的致股东通告  m3 ;  
advice for collection 托收通知书 HKq 2X4J$  
advice of drawing 提款通知书；汇票通知书 @8Drhx  
advice of payment 付款通知 (p
`'Okw  
Advisory Committee [Securities and Futures Commission] YS,kjL/  
谘询委员会〔证券及期货事务监察委员会〕 v83uGEq(  
Advisory Committee on Diversification 经济多元化谘询委员会 }p}i_'%  
affidavit 誓章；遗产申报誓章 KSVIX!EsX  
affidavit of no receipt 述明无收款的誓章 |8&AsQd  
affiliate 联号；联营公司；附属公司
5. :To2  
affiliated company 附属公司；联号；联营公司 4C[,S|J  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 fOJk+? c  
affordability 负担能力 Rp A76ug  
African Development Bank [AfDB] 非洲开发银行 93x.b]]"  
after-acquired property 事后取得的财产 [{N i94:d  
after-hours dealing 市后交易  ?1r@r  
after-tax profit 税后盈利；税后利润；税后溢利 7GfgW02  
agency agreement 代理协议 SDiZOypS  
agency expenses 代理机构的开支 COFs?L.`  
agency fee 代理费 ]l+Bg;F#V  
Agency Law 《代理法》 EVNTn`J_  
agent 代理人；承销人 B+
);y  
agent of company 公司代理人 )(*A1C[  
agent's fee 代理人费；经纪费 FFbMG:>:  
aggregate 总计；总数；总体数字 <.
$<d  
aggregate amount 总款额；总额 :84ja>`c  
aggregate assets and liabilities 总体资产与负债 hiaj!&+Q  
aggregate at constant price 按固定价格计算的总体数字 <,Sy:>:"  
aggregate demand 总需求 0ang~_  
aggregate gross position 总持仓量 3`TC*  
aggregate limit 总限额 vQ+}rHf`[  
aggregate of salaries tax 合计薪俸税 3k;U#H  
aggregate performance 总体表现；总体业绩  vi4 1`  
aggregate supply 总体供应 )&+_T+\  
aggregate surplus 总盈余 0-0 )E&2  
aggregate total 整体总额 X~0l1 @!  
aggregate value 总值；合计价值 A/{pG#if]3  
aggregated basis 合计基准 IG`~^-}7lR  
aggregated net chargeable income 合计应课税入息实额 pW:h\}%`n  
aggregation 合并计算；合计；总和 jCW>=1:JGY  
aggregation of incomes of husband and wife 夫妇入息合并计算 (&PamsV*8  
aggregation of property 财产的总和 10}oaL S  
agio 差价；贴水 PZNo.0M70  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 =/6.4;8  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment |{PQ0DS  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 E2(;R!ML#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment -c<<A.X  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 @M#2T  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <Ml,H%F  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 T_Z@uZom.  
agreement for a settlement 授产协议 x@DXW(  
agreement for assignment 转让协议 eno*JK  
agreement for sale 售卖协议；买卖协议 {,IWjt &>  
agreement for sale and purchase 买卖协议 ?MKf=!w  
agreement for the payment of interest 支付利息协议 P)1@HDN==  
agreement for the repayment of money 还款协议 \q3H#1A  
agreement of reinsurance 再保险协议 tyP-J4J  
Agricultural Bank of China 中国农业银行 m80+b8b  
air passenger departure tax 飞机乘客离境税 \2_>$:UoV  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 edGV[=]F  
airport tax 机场税 TzPx4L6?  
alcohol duty 酒精税 :FG}k Y  
alienation 让与；让渡；转让 Q)#<T]~=  
alimony 生活费；赡养费 ;T#t)oV  
All Ordinaries Index [AOI] 所有普通股指数 HZ8 j[kO  
all risks 全险；综合险 UgJlXB|a%2  
All Sales Record for Stock Market 《股票市场成交报告》 <kLY1EILM  
Allied Capital Resources Limited 新联财务有限公司 8S]Mf*~S'  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 &M>S$+I n  
allocation letter 拨款信件 e7,iO#@:m  
allocation of fund 分配款项；预留款项 yel>-=Vn  
allocation of profit 利润分配；溢利分配 CSr{MF`]e  
allocation warrant 拨款令 (ZShhy8g  
allotment 分配；配股 %T'?7^\>  
allotment notice 股份配售通知；配股通知 4Xz6JJ1U[H  
allotment of shares 股份分配 ~lDLdU
s  
allowable 可获宽免；免税的 + A0@#:B  
allowable business loss 可扣除的营业亏损 qu[w_1%S  
allowable expenses 可扣税的支出 4c2P%X( C  
allowance 免税额；津贴；备抵；准备金 V.y+u7<3}  
allowance for debts 债项的免税额 W3<O+S&  
allowance for depreciation by wear and tear 耗损折旧免税额 KNY<"b  
allowance for funeral expenses 殡殓费的免税额 0p2 0Rt  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 zNE!m:s  
allowance for repairs and outgoings 修葺及支出方面的免税额 yqejd_cd  
allowance to debtor 给债务人的津贴 'Dat.@j  
alteration of capital 资本更改 =7e8N&-nv  
alternate trustee 候补受托人 ^]U2Jd  
amalgamation 合并 !-N!80  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "3\RJ?eW:S  
ambit of charges 征税范围；收费范围 7e8hnTzl8<  
amended valuation 经修订的估值 P?9CBhN  
American Commodities Exchange 美国商品交易所 44%H? ,d  
American Express Bank Limited 美国运通银行 "VT5WFj  
American Stock Exchange 美国证券交易所 P*aD2("Z  
amortization 摊销 EAY9~b6~c  
amount due from banks 存放银行同业的款项 {q}:w{x9u  
amount due from banks abroad 存放海外银行同业的款项 3M%EK2,  
amount due from holding companies 控股公司欠款 _KZ(Yq>SdY  
amount due from local banks 存放本港银行同业的款项 ="A[*:hC"  
amount due to banks 银行同业的存款 }\823U %  
amount due to banks abroad 海外银行同业的存款 an5Ss@<4AA  
amount due to holding companies 控股公司存款 4aV3x&6X  
amount due to local banks 本港银行同业的存款 Bs##3{ylu  
amount due to outport banks 外埠银行同业的存款 AP@xZ%;K  
amount for note issue 发行纸币的款额 e. [+xOu`  
amount of bond 担保契据的款额 aNqVs|H  
amount of consideration 代价款额 RLKO0 #  
amount of contribution 供款数额 50I6:=
@\\  
amount of indebtedness 负债款额 mceSUKI;L  
amount of principal of the loan 贷款本金额 @W.`'b-  
amount of rates chargeable 应征差饷数额 vi5~Rd`  
amount of share capital 股本额 5Q%#Z L/'  
amount of sums assured 承保款额 Y\op9Fw  
amount of variation 变动幅度 E_H1X'|qS4  
amount of vote 拨款数额 qL'3MY.!  
amount payable 应付款额 W2<X 5'  
amount receivable 应收款额 I?fE=2}9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :lE7v~!Z  
analysis 分析 &1Y+q]  
ancillary risk 附属风险 \]9;c6(  
annual account 周年帐目；周年帐目报表；年度决算；年结 #5H@/o8!s=  
annual accounting date 年结日期 EXBfzK)a  
annual allowance 每年免税额；年积金；年度津贴；年津 vaQ,l6z .h  
annual balance 年度余额 {>+$u"*  
annual disposable income 每年可动用收入 
5vpf;  
annual estimates 周年预算 ITsJjcYw  
annual fee 年费 JQtH},Tr  
annual general meeting 周年大会 yjSN;3t71  
annual growth rate 年增率；每年增长率 5=?&q 'i  
annual long-term supplement 长期个案每年补助金 ?DRC! 9o^  
annual pensionable emolument 可供计算退休金的年薪 Ee|@l3)  
annual report 年报 K[ \z'9Q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 hV,3xrm?P  
annual return 周年报表；周年申报表；每年报税表格 *jJ62-o  
Annual Return Rules 《周年报表规则》 ,h>w%  
annual review of consumer prices 每年消费物价回顾 kEXcEF_9P  
annual roll-forward basis 逐年延展方式 p0tv@8C>  
annual salary 年薪 v4v+;[a%  
annual statement 年度报表；年度决算表 )`Fr*H3{  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 mi-\PD>X  
annuitant 年金受益人 JNu- z:J  
annuity 年金 #E ~FF@a  
annuity contract 年金合约 =.o-R=:d  
annuity on human life 人寿年金 HAiUFO/R  
antecedent debt 先前的债项 w1}[lq@  
ante-dated cheque 倒填日期支票 )F~_KD)7jJ  
anticipated expenditure 预期开支 |.S;z"v![  
anticipated net profit 预期纯利 i]YQq!B  
anticipated revenue 预期收入 n-=\n6"P  
anti-inflation measure 反通货膨胀措施 zJsoenU  
anti-inflationary stance 反通货膨胀立场 /F4:1 }  
apparent deficit 表面赤字 >u4e:/5]  
apparent financial solvency 表面偿债能力 ,S5#Kka~a  
apparent partner 表面合伙人 2tbqmWw/s  
application for personal assessment 个人入息课税申请书 aQG#bh [  
application of fund 资金应用  jPs+i  
application to release as liquidator and to destruct the books of accounts and documents <VBw1|)$@  
申请免除清盘人职务及毁灭帐簿与文件 :1{j&$  
appointed actuary 委任精算师 $YC~02{  
appointed auditor 委任核数师；委任审计师 ;C
vGIp&y  
appointed trustee 委任的受托人 ~H$XSNPi  
appointer 委任人 g|zK%tR_P  
apportioned pro rata 按比例分摊 c[YjGx  
apportionment 分配；分摊 zm"\D vN)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J{Ay(  
apportionment formula 分摊方程式 Cn55%:  
apportionment of estate duty 遗产税的分摊 [x)e6p)  
appraisal 估价；评估 OMZT\$9yT  
appreciable growth 可观增长 4tC_W!?$t  
appreciable impact 显着影响 w\mF2h  
appreciable increase 可观增长 N<{`n;  
appreciation 增值；升值 0l##M06>  
appreciation against other currencies 相对其他货币升值 7^iAc6QSy3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *Q>:|F[vM  
appreciation tax 增值税 j*zK"n  
appropriation 拨款；拨用；拨付 M'HOw)U  
appropriation account 拨款帐目 j"V$J8)[  
Appropriation Bill 拨款法案 35>}$1?-6  
appropriation-in-aid system 补助拨款办法 |. 6@-h~8  
approved assets 核准资产 f@{C3E dd  
approved basket stock 认可一篮子证券 IF:M_   
approved budget 核准预算 6Te}"t>  
approved charitable donation 认可慈善捐款 m7"f6zSo(  
approved charitable institution 认可慈善机构
c`+ITNV  
approved currency 核准货币；认可货币 >ob/@  
approved estimates 核准预算 zb" hy"hKw  
approved estimates of expenditure 核准开支预算 Qx6/QaS?  
approved overseas insurer 核准海外保险人 K$.zO4  
approved overseas trust company 核准海外信托公司 moR
]{2Cd{  
approved pooled investment fund 核准汇集投资基金 vhHMxOZ;  
approved provident fund scheme 认可公积金计划 n1t(ns
|  
approved provision 核准拨款 Q*8-d9C  
approved redeemable share 核准可赎回股份 hG@ys5  
approved regional stock 认可地区性证券 `[KhG)Y7t  
approved retirement scheme 认可退休金计划 TH|hrL;:8  
approved subordinated loan 核准附属贷款 e!yw"Cf*  
arbitrage 套戥；套汇；套利 [1*/lt|+p  
arbitrageur 套戥者；套汇者 -1:Z^&e/  
arbitrary amount 临时款项 $imx-H`|  
arrangement 措施；安排；协定 c{Kl?0#[  
arrears 欠款 (2li:1j  
arrears of pay 欠付薪酬 nADd,|xD3  
arrears of revenue 逾期未收税款；逾期未收的帐项 [!le 9aNg  
articles of association 组织章程；组织细则；组织章程细则 jE#8&P~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 CwvNxH#LVu  
ascertainment of profit 确定利润 /RM-+D:Y  
"Asia Clear" “亚洲结算系统” W,~1KUTc  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 DS
C4  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ]Yg EnZ  
Asian Development Fund [ADF] 亚洲发展基金 5avO48;Vc  
Asian dollar bond 亚洲美元债券 u\xm8}A  
Asian dollar market 亚洲美元市场 `$H  
Asian dollar rate 亚洲美元利率 M@kZ(Rkv  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 C6w{"[Wv=X  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 f 99PwE(=  
asked price 沽盘；喊价；索价；卖方报价 <<6w9wNon  
assessable income 应评税入息 cnthtv+(~  
assessable loss 应评税亏损 9ojhI=:  
assessable profit 应评税利润 gcxk'd  
assessable value 应评税值 dmz3O(]$  
assessed profit 估定利润 YZl%JX  
assessed value 经评估价值 %?hLo8  
assessment 评税；评定；估价；评税单 6W=:`14  
assessment number 评税编号；估价编号 CK(ev*@\D,  
assessment of additional tax 补加税评税 ?6d4T  
assessment of performance 业绩评估；实绩评价 V+24-QWh  
Assessor 评税主任 QNXxpoS#  
asset price bubbles 资产价格泡沫 8~E)gV+v  
asset-backed securities 具资产保证的证券 ;#
9|l=  
assets accretion 资产增值 Hz8`)cv`  
assets and liabilities 资产与负债 f'OvG@  
assets betterment statement 资产递增表；资产改进表 n
*~   
assets lending 实物放款；有抵押贷款 MjB[5:s  
assets of the company passing on the death 死者去世时转移的公司资产 "6yiQ\`J  
assets pledged as security for liabilities 用作负债抵押的资产 Td*Oljj._U  
assets portfolio 资产投资组合 XL^N5  
assets price 资产价格 3\r@f_p  
assets quality 资产质素 <y!r~?  
assets realization 资产变现 ~,2hP ~  
assets refinancing arrangement 资产再集资安排 V^I/nuy  
assets securitization 资产证券化 q}$=bR1+  
assets situated outside Hong Kong 在香港以外地方的资产 9D{).f0  
assets stripping 削减资产；拆卖资产 f9UaAdJ(  
assets value 资产值 "5:f{GfO#v  
assignee 承让人 kA!(}wRL  
assignment 转让；转让书；转让契 K<6x4ha  
assignment of interest 权益转让 ':D&c  
assignment of letters patent and trade mark 专利证书及商标转让 1:zu$|%7  
assignment of property 物业转让；物业转让书 g@i
>R>  
assignment right 转让权 4D$sFR|?t  
assignor 转让人 *\KvcRMGUa  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 6;frIl;  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 zL'IN)7MU  
associate member 附属会员 %D(prA_w  
associated body corporate 相联法人团体 ;&6PL]/
d  
associated company 相联公司；联属公司 ;-pvc<_c<  
associated corporation 相联法团 wp.e3l  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] I<./(X[H:#  
公认会计师公会〔英国〕 ^r*%BUU9]%  
Association of Futures Exchange Brokers 香港期货经纪协会 Gr$*t,ZW  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 nFnF_  
association of underwriters 承保人组织 DhNo +"!z  
assumption of control 接管 Sn2Ds)Pfx3  
assurance 担保；保险；转易；转易书 qMES<UL>  
assurance of interest 权益的转易 >B/&V|E  
at 19XX price 按一九ＸＸ年价格计算 jne9=Als5  
at a discount 按赔价计算；按贴水价格计算；打折扣 t!~YO'<dS  
at a premium 按溢价计算；按升水价格计算 ^>8]3@ Nh  
at call 通知付款；按通知 &17,]#3  
at constant market price 按固定市价计算 KV}U{s+U8  
at constant price 按固定价格计算 19 wqDIE0  
at cost 按成本计算 <ytKf<a%e  
at current market price 按当时市价计算；按现时市价计算 nX\]i~  
at current price 按当时价格计算；按现时价格计算 @gSFvb bc  
at factor cost 按要素成本计算；按生产要素成本计算 2~WFLD  
at money-of-the-day price 按付款当日价格计算 _$\5ZVe  
at or better 按指定或较佳价位〔买卖指令〕 ClMtl59  
at par 按面值计算；平价 *C@[5#CA2z  
at sight 见票即付 iW1ih QX  
at the close 按收市盘 8;g.3Qv  
at the opening 按开市盘 e=o{Zo?H=  
attestation 见证；见证条款 mERrcYY{  
at-the-money option 平价期权 h2"|tTm,a  
attorney 受权人；受托代表人 %C`'>,t>  
attornment 新拥有人承认书 O {6gNR,*  
attributable profit 可归属利润 Eqmv`Z [_  
attributable share value 可归属股份价值 'SU9NQS  
Auckland Stock Exchange 奥克兰证券交易所 MAe<.DHY  
auction 拍卖 `x$}~rP&)!  
auctioneer 拍卖商 'CX.qxF1;p  
audit 审计；核数  n22hVw  
Audit Commission 审计署 xcZ%,7  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] M&djw`B  
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〕 NnLhJPh  
audit review 帐目审查 .aismc`=  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 y|;8:b32  
audited account 审计帐目；经审计的帐目
?FV7|)f  
audited annual account 经审计的周年帐目 dD^_^'i  
audited balance sheet 经审计的资产负债表 j&[.2PW\  
auditor 核数师；核数主任；审计师 u1)TG"+0  
auditor's certificate 核数师证明书；审计师证明书 W]D`f8r9  
auditor's report 核数师报告；审计师报告 {nPkb5xbW  
Aussie bond 澳元债券 VyoE5o  
austerity budget 紧缩预算 >[XOMKgQ](  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 A_jB|<bjTP  
Australia All Ordinaries Index 澳洲所有普通股票指数 sO6gIPU^  
Australian Dollar [AUD] 澳元 -[=AlqL  
Australian Options Market 澳大利亚期权市场 AZy~Q9Kc  
Australian Securities Commission 澳洲证券事务监察委员会 -':"6\W  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 2&gVZz  
Australian Stock Exchange 澳大利亚证券交易所 !/4V^H  
Austrian Schilling [ATS] 奥地利先令 rX!+@>4_L  
authentication 认证；鉴证 1x\VdT  
authority to purchase 委托购买证；委购书 \
_gp50(3  
authorization 认可；核准；授权；授权书 ]~\SR0  
authorization by direction 指示授权 J[<pZ [  
authorization by instruction 指令授权 WE5"A| =  
authorization by warrant 令状授权 "6E1W,|{  
authorization of unit trust 单位信托的认可 loeLj4""  
authorized agent 指定代理人 _)#=>$k\  
authorized capital 法定资本 O,=Q1*c,&  
authorized clerk 出市员 c3zT(FgO>N  
authorized dealer 认可交易商 JMirz~%ib  
authorized financial institution 认可财务机构 pY)j0tdd  
authorized fund 认可基金 jA-5X?!In  
authorized fund house 获授权的基金公司；认可基金公司 @cu}3>  
authorized institution 认可机构 ]@/^_f>D  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ;WvYzd9  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 MJ>Qq[0  
authorized insurer 获授权保险人；获认可承保人 uXQ7eXX  
authorized investment 特准投资项目 })zB".  
authorized person 获授权人 K=m9H=IX~T  
authorized representative 获授权代表 q!hy;K`Jd  
authorized share capital 法定股本 ''(fH$pY  
automated quotation system 自动报价系统 f/0v'
Jt  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Siz!/O!'  
自动交易系统〔香港期货交易所有限公司〕 r*i$+ Z  
automatic adjustment mechanism 自动调整机制 kMl@v`  
automatic adjustment system 自动调整系统 6+Wr6'kuH  
Automatic Clearing House 自动票据交换所 c#{Ywh  
automatic exchange rates accumulation system 自动化汇率累集系统 ~mXZfG/D  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 l:zU_J6  
automatic teller machine [ATM] 自动柜员机 .#=j <&  
autopay 自动转帐 ;.nP%jD  
available assets 可用资产 *xX(!t'  
available fiscal reserve 现存财政储备 mJ8{lXq3!  
available profit 可用利润 {t844La"  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 hl6,#2$  
average 平均；平均数；海损 Y7*(_P3/  
average basic salary 平均基本薪金 6(N.T+;]  
average consumer expenditure 平均消费开支；一般消费开支 Gd30Be2gd  
average cost 平均成本 #1QX!dK+  
average cost of land production 增辟土地平均成本 >/TB_ykb  
average daily turnover 平均每日成交额 %aj7-K6:t  
average daily wage rate 平均每日工资率 =2RhPD  
average expenditure pattern 平均开支模式 <qbZG}u  
average growth rate 平均增长率 ).0V%}>  
average net fixed assets 固定资产平均净值 *? K4!q'  
average of relatives 相对价格平均数 /S7+B]  
average price 平均价格 ]z-']R;  
average propensity to consume 平均消费倾向；一般消费倾向 l zfD)TWb  
average propensity to save 平均储蓄倾向；一般储蓄倾向 g.[+yzuE6  
average rate 平均率 r#_7]_
3  
average revenue 平均收入；平均收益 *[d~Nk%Y$  
average stock 平均库存；平均存货 My]+?.Ru  
average yearly rent 平均年租 v87$NQvwQ  
avoidance of double taxation 避免双重课税 O`wYMng)  
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 OJMvn'y  
0s860Kn  
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