一些有用的会计术语(也不知道发的地方对不对)A

A: |q( .j4[i  
A share Ａ股；甲类股份 P ~sX S  
abatement of tax 减税；减扣免税额 oD@~wcMIT0  
ABN AMRO Bank N.V. 荷兰银行 M6X`]R'  
above-the-line expenditure 线上项目支出；经常预算支出 xDJs0P4  
above-the-line receipt 线上项目收入；经常预算收入 SF7p/gG  
ABSA Asia Limited 南非联合亚洲有限公司 @Yl&Jg2l'  
absolute change 绝对数值变更 :X66[V&eH  
absolute expenditure 实际开支 u4W2{  
absolute guideline figure 绝对准则数字 R cz;|h8  
absolute interest 绝对权益 K]<49`MX  
absolute order of discharge 绝对破产解除令 a$7}41F[~s  
absolute profit margin 绝对利润幅度 KA"D2j9wn  
absolute value 实值；绝对值 ZQ0R3=52r  
absolutely vested interest 绝对既得权益 )S,R
x  
absorbed cost 已吸收成本；已分摊成本 Kgb3>r  
absorption 吸收；分摊；合并 e*zt;SR  
absorption rate 吸收率；摊配率；分摊率 |k3^ eeLk  
ACB Finance Limited 亚洲商业财务有限公司 }8zw| (GR,  
acceptable form of reciprocity 合理的互惠条件 sfN6ro  
acceptable rate 适当利率；适当汇率 ~.dmfA{  
acceptance agreement 承兑协议 7e`ylnP!  
acceptance for honour 参加承兑 *yDsK+[_  
acceptor 承兑人；接受人；受票人 H J8rb  
acceptor for honour 参加承兑人 SDW_Y^Tb  
accident insurance 意外保险 3~r>G  
Accident Insurance Association of Hong Kong 香港意外保险公会 {cYS0%Go  
accident insurance scheme 意外保险计划 G(;C~kHX  
accident year basis 意外年度基准 6oQSXB@  
accommodation 通融；贷款 \?|FB~.Ry  
accommodation bill 通融票据；空头票据 E\X:VQ9  
accommodation party 汇票代发人 65~X!90k  
account balance 帐户余额；帐户结余 >7fNxQ  
account book 帐簿 ~0^d-,ZD5  
account collected in advance 预收款项 o\M  
account current book 往来帐簿 K).Gj2 $  
account of after-acquired property 事后取得的财产报告 LzS)WjEN  
account of defaulter 拖欠帐目 Aw
C"c '  
account payable 应付帐款 l-} );zH74  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 +TW
k}#G   
account receivable 应收帐款 y1FE +EX[  
account receivable report 应收帐款报表 <6djdr1:b  
account statement 结单；帐单；会计财务报表 5V{> 82  
account title 帐户名称；会计科目 $z"1&y)  
accountant's report 会计师报告 &F!Ct(c99  
Accountant's Report Rules 会计师报告规则 $N[R99*x8  
accounting and auditing procedure 会计与审计程序；会计与核数程序 uxKj7!(#  
Accounting Arrangements 《会计安排》 9A-=T>|of  
accounting basis 会计基础 ISbhC!59  
accounting by Official Receiver 破产管理署署长呈交的帐目 q>E[)\+y  
Accounting Circular 《会计通告》 "s6\l~+9l  
accounting class 会计类别 &rj)Oh2  
accounting date 记帐日期；会计结算日期 A:?|\r  
accounting for money 款项核算 y9#r SA*  
Accounting Officer 会计主任 a@ub%laL Z  
accounting period 会计报告期；会计期 P`HDQ/^O  
accounting policy 会计政策；会计方针 -D4"uoN
.  
accounting practice 会计惯例 ;ye5HlH}.  
accounting principle 会计准则 [s"e?Qee  
accounting record 会计记录 _@gd9Fi7J  
accounting report 会计报告 |_Tp:][mf  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 sgc
pH  
Accounting Society of China 中国会计学会 X}W4dpU,  
accounting statement 会计报表 *Bse3%-v  
accounting system 会计制度；会计系统 _!} L\E~  
accounting transaction 会计事项；帐务交易 zo^34wW^  
accounting treatment 会计处理 i.(kX`~J1  
accounting year 会计年度 DC-tBbQkk  
accretion 增值；添加 a9"1a'  
accrual 应计项目；应累算数目 KcK,%!>B  
accrual basis 应计制；权责发生制 >,&@j,?']  
accrual basis accounting 应计制会计；权责发生制会计 o-f;$]yp>  
accrue 应累算；应计 ;4!,
19AT  
accrued benefit 应累算利益 |k:ecw  
accrued charges 应计费用 GjfPba4>  
accrued cumulative preference share dividend 应累算的累积优先股股息 T"tR*2HwSd  
accrued expenses 应累算费用 REj<2Lo  
accrued interest payable 应付利息；应计未付利息 MKr)6PG,  
accrued interest receivable 应收利息；应计未收利息 0[O."9  
accrued right 累算权益 /4!.G#DLQ  
accruing profit 应累算的利润 Si:$zGL$(  
accumulated fiscal reserve 累积财政储备 G|h@O'  
accumulated profit 累积利润；滚存溢利 =Ay'\j  
accumulated reserve 累积储备 ]8c%)%Vi  
accumulation of surplus income 累积收益盈余 Hy9c<X[F9  
acquired assets 既得资产 4^jIV!V  
acquisition 收购；购置；取得 sb3k? q  
acquisition cost 购置成本 y-/,,,r  
acquisition expenses 购置费用 l0&Y",vy  
acquisition of 100% interest 收购全部股权 t 5{Y'  
acquisition of control 取得控制权 a#k
=! W  
acquisition of fixed assets 购置固定资产 uDWxIP,m  
acquisition of shell “买壳” oQS_rv\Ber  
acquisition price 收购价 ?c;T4@mB  
act of God 天灾 ~hk;OB;  
acting partner 执事合伙人 .C=I~Z  
active market 买卖活跃的市场；交投畅旺的市场；旺市 eBs4:R_i  
active partner 积极参与的合伙人 68 *~5]  
active trading 交投活跃 Z.iQ
m{bI  
actual circulation 实际流通 ]DO~7p[  
actual cost 实际成本 dP7nR1GS  
actual expenditure 实际开支；实际支出 ,1!
~@dhs  
actual income 实际入息；实际收入；实际收益 + bU*"5"  
actual market 现货市场 'WC> _L  
actual price 现货价；实际价格 b;K];o-/f  
actual profit 实际利润 keMfK]9  
actual quotation 实盘；实际价位；实际报价 WCpCWtmy  
actual year basis 按实际年度计算 L#}HeOEi[  
actuals 实货 @7fx0I'n  
actuarial investigation 精算调查 6M/*]jLq4  
actuarial principle 精算原则 '20
SoVp  
actuarial report 精算师报告 F70_N($i  
Actuarial Society of Hong Kong 香港精算学会 wyVQV8+&>  
actuarial valuation 精算师估值 A;'*>NS  
actuary 精算师 'ZUB:R@[  
ad referendum agreement 暂定协议；有待覆核的协定 p[J 8 r{'  
ad valorem duty 从价税；按值征税 VOY#Y*)g  
ad valorem duty system 从价税制 kYl')L6  
ad valorem fee 从价费 O9_S"\8]@  
ad valorem tariff 从价关税 7F;dLd'  
additional allowance 额外免税额 ~*-%tFSv  
additional amount for unexpired risk 未过期风险的额外款额 ' thEZ  
additional assessable profit 补加应评税利润 "8%z,lHw  
additional assessment 补加评税 ~dm/U7B:  
additional commitment 额外承担 -UMPt"o  
additional commitment vote 额外承担拨款 kR1dk4I4  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 K@0/iWm*  
additional dependent parent allowance 供养父母额外免税额 uh8+Y%V p  
additional provision 额外拨款 1yg5d9  
additional stamp duty 附加印花税 l[cBDNlrC;  
additional tax 补加税罚款；补加税款 N;6@f*3_i  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 /ad]p
dF  
adjudged bankrupt 被裁定破产 *}n)KK7aT  
adjudicated bankrupt 裁定破产人 @S>$y5if  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 n1mqe*Mvs/  
adjudication of bankruptcy 裁定破产；宣告破产 ?;c&5'7ct  
adjudication of insolvency 裁定无力偿还债务 jb5nL`(j$  
adjusted actual 经调整的实数；调整后的实数 s.8]qQRr  
adjusted current assets 经调整的流动资产；调整后的流动资产 TlA*~HG
<Q  
adjusted figure 经调整的数字；调整后的数额 f]*_]J/  
adjusted liabilities 经调整的负债；调整后的负债 qtQB}r8  
adjusted loss 经调整的亏损；调整后的亏损 r'GD  
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 K5ywO8_6`  
adjusted profit 经调整的利润；调整后的利润 3SU:Xd(\o  
adjusted surplus 经调整的盈余额；调整后的盈余额 y=H\Z/=  
adjusted value 经调整的价值；调整后的价值 B\ITXmd   
adjustment 调整；修订；理算〔保险〕 `Qrrnq  
adjustment centre 调剂中心 VZRM=;V  
adjustment lag 调整过程的时间差距；调整时差 </%n:<z4  
adjustment mechanism 调整机制 !K~L&.\T  
adjustment of loss 亏损调整 j_I  
adjustment process 调整过程；调整程序 4NN81~v 4  
adjustment range 调整幅度 \kQ@G  
administered exchange rate 受管制汇率 4YmN3i  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 R DAihq  
administration expenses 行政费用 `"#0\Wh  
administration fee 手续费；行政费 3H'+7
[~qH  
administration in bankruptcy 破产管理 qOi3`6LCV  
administration order 遗产管理令 4wa8Vw`  
administrator 管理人；遗产管理人 b
ktw?{h  
administrator of the estate 遗产管理人 Mb2rHUr  
admission of debt 债项承认书 J(s%"d  
admission of proof 接纳债权证明 ~:|qdv%\  
advance 放贷款项；垫付款项；预支款项；预付款项 u>cU*E4/  
advance account 暂支帐目；预付款帐户 LM~,`#3Ru  
advance compensation 预付补偿金 pH'1be{K  
advance from shareholder 股东垫款 yVP 1=pz_[  
advance pending reimbursement 预支以待日后付还 -H;%1y$A-  
advanced economy 先进经济体系 qU/,&C  
advancement 预付；预付财产 sY#iGEf  
advances warrant 垫款令 :M%s:,]R  
advancing 贷出 S[_Hc$7U  
adverse balance 逆差 'B$bGQ  
adverse exchange 逆汇 sHr!GF  
advertisement addressed to shareholders 在报章刊登的致股东通告 *YhX6J1  
advice for collection 托收通知书 R8uiLZd  
advice of drawing 提款通知书；汇票通知书 %L^S;v3  
advice of payment 付款通知 m&h5u,  
Advisory Committee [Securities and Futures Commission] @Qa)@'u  
谘询委员会〔证券及期货事务监察委员会〕 5X'com?T  
Advisory Committee on Diversification 经济多元化谘询委员会 2qY+-yOEt  
affidavit 誓章；遗产申报誓章 \qU.?V[2  
affidavit of no receipt 述明无收款的誓章 B3Yj  
affiliate 联号；联营公司；附属公司 o3mxtE]  
affiliated company 附属公司；联号；联营公司 Ju~8C\Dd  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 BwN>;g_  
affordability 负担能力 3}}#'5D  
African Development Bank [AfDB] 非洲开发银行 9kkYD  
after-acquired property 事后取得的财产 GsG9;6c+u  
after-hours dealing 市后交易 'za4c4b*u  
after-tax profit 税后盈利；税后利润；税后溢利 :<`hsKy&  
agency agreement 代理协议 'aWzam>  
agency expenses 代理机构的开支 OSvv\3=  
agency fee 代理费 lk5}bnd5  
Agency Law 《代理法》 #$qhxYy
d  
agent 代理人；承销人 ZUW~ZZ7Z:  
agent of company 公司代理人 n<x NE%  
agent's fee 代理人费；经纪费 8+b ?/Rn0  
aggregate 总计；总数；总体数字 >H,t^i}@  
aggregate amount 总款额；总额 ~TGk`cAM>  
aggregate assets and liabilities 总体资产与负债 r|bvpZV  
aggregate at constant price 按固定价格计算的总体数字 n,Z B-"dW  
aggregate demand 总需求 <AzM~]"3  
aggregate gross position 总持仓量 k?Bc^7l:  
aggregate limit 总限额 Dyx3N5?C  
aggregate of salaries tax 合计薪俸税 ON$^_l/c  
aggregate performance 总体表现；总体业绩 4I[g{S nF  
aggregate supply 总体供应 L%7?
o:  
aggregate surplus 总盈余 wN])"bmB  
aggregate total 整体总额 Z~.3)6,z  
aggregate value 总值；合计价值 `GG PkTN  
aggregated basis 合计基准 U =()T}b>  
aggregated net chargeable income 合计应课税入息实额 &UW
Sf  
aggregation 合并计算；合计；总和 o,fBOPIN  
aggregation of incomes of husband and wife 夫妇入息合并计算 ^c9~~m16+  
aggregation of property 财产的总和 8-HMKD#V  
agio 差价；贴水 k($N_XlE  
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》 CPI7&jqu  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment hE-u9i  
《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》 N o}Ly{  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment U[S#axak  
《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》 7@.UkBOx  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment O1nfz>L`  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 )32BM+f"77  
agreement for a settlement 授产协议 %rz.>4i)(  
agreement for assignment 转让协议 hb>,\46}  
agreement for sale 售卖协议；买卖协议 y`~[R7E  
agreement for sale and purchase 买卖协议 ((U-JeFW   
agreement for the payment of interest 支付利息协议 ypuW}H%`  
agreement for the repayment of money 还款协议 $=j}JX}z  
agreement of reinsurance 再保险协议 kCRP?sj  
Agricultural Bank of China 中国农业银行 |
Wrf|%p  
air passenger departure tax 飞机乘客离境税 !/w<F{cl  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Xegg2.Kk  
airport tax 机场税 ;UU+:~  
alcohol duty 酒精税 (i,TxjS'od  
alienation 让与；让渡；转让 FS%Xq-c  
alimony 生活费；赡养费 h5bQ  
All Ordinaries Index [AOI] 所有普通股指数 /^E2BRI  
all risks 全险；综合险 HDyus5g  
All Sales Record for Stock Market 《股票市场成交报告》 K4vl#*qn  
Allied Capital Resources Limited 新联财务有限公司 O;qerE?i`  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 }5RCks;)*  
allocation letter 拨款信件 ,R j{^-k  
allocation of fund 分配款项；预留款项 o3hsPzOQx  
allocation of profit 利润分配；溢利分配 B6gSt3w.  
allocation warrant 拨款令 uC>X;<^  
allotment 分配；配股 5]WpH0kzO  
allotment notice 股份配售通知；配股通知 tZtyx;EP  
allotment of shares 股份分配 (8<U+)[tPy  
allowable 可获宽免；免税的 pI>i1f=W  
allowable business loss 可扣除的营业亏损 4Lx#5}P  
allowable expenses 可扣税的支出 `N~;X~XFk  
allowance 免税额；津贴；备抵；准备金 npH2&6Yhi^  
allowance for debts 债项的免税额 k,xY\r$  
allowance for depreciation by wear and tear 耗损折旧免税额 f$x\~y<[  
allowance for funeral expenses 殡殓费的免税额 :N~1fvx  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 R4<}kA,.  
allowance for repairs and outgoings 修葺及支出方面的免税额 F6gboo)SD  
allowance to debtor 给债务人的津贴 Q0f7gY1-%  
alteration of capital 资本更改 ZJ} V>Bu-  
alternate trustee 候补受托人 i
/nA(%_  
amalgamation 合并 AepAlnI@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /++CwRz@Gm  
ambit of charges 征税范围；收费范围 -d+q+l>0  
amended valuation 经修订的估值 m<>3GF,5bP  
American Commodities Exchange 美国商品交易所 2$^n@<uZ@  
American Express Bank Limited 美国运通银行 s%nx8"  
American Stock Exchange 美国证券交易所 ).TQYrs  
amortization 摊销 ~+{OSx<S  
amount due from banks 存放银行同业的款项 \N\Jny  
amount due from banks abroad 存放海外银行同业的款项 DiyviH  
amount due from holding companies 控股公司欠款 +$:bzo_u  
amount due from local banks 存放本港银行同业的款项 D7b<&D@  
amount due to banks 银行同业的存款 \v7M`! &  
amount due to banks abroad 海外银行同业的存款 ?|8H|LBIr  
amount due to holding companies 控股公司存款 M`$s dZ"  
amount due to local banks 本港银行同业的存款 }fW@8ji\  
amount due to outport banks 外埠银行同业的存款 3_W1)vd{
 
amount for note issue 发行纸币的款额 %aU4d e^  
amount of bond 担保契据的款额 |?CR|xqT  
amount of consideration 代价款额 zg!;g`Z@S  
amount of contribution 供款数额 TOo0rcl  
amount of indebtedness 负债款额 \4q% n  
amount of principal of the loan 贷款本金额 (yv&&Jc  
amount of rates chargeable 应征差饷数额 (^'TT>2B  
amount of share capital 股本额 RLN>*X  
amount of sums assured 承保款额 m$xL#omD  
amount of variation 变动幅度 -MV</  
amount of vote 拨款数额 UdmYS3zs  
amount payable 应付款额 YFD'&N,sx  
amount receivable 应收款额
7z'l}*FRD  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9x/HQ(1  
analysis 分析 ?Gc9^bB I  
ancillary risk 附属风险 LlP_`fA  
annual account 周年帐目；周年帐目报表；年度决算；年结 oHkF>B [  
annual accounting date 年结日期 agqB#,i  
annual allowance 每年免税额；年积金；年度津贴；年津 MR/jM@8  
annual balance 年度余额 (MiEXU~v  
annual disposable income 每年可动用收入 TC1#2nE&T  
annual estimates 周年预算 k:nR'TI  
annual fee 年费 D!kv+<+  
annual general meeting 周年大会 7@u0;5p|  
annual growth rate 年增率；每年增长率 *ktM<N58  
annual long-term supplement 长期个案每年补助金 |?n=~21"1O  
annual pensionable emolument 可供计算退休金的年薪 utxT$1iJn~  
annual report 年报  $9dm2#0d  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )cnB>Qul  
annual return 周年报表；周年申报表；每年报税表格 5|!x0H;  
Annual Return Rules 《周年报表规则》 |;o#-YosP  
annual review of consumer prices 每年消费物价回顾 rxu 6 #v F  
annual roll-forward basis 逐年延展方式 ,vEwck#  
annual salary 年薪 &B\tcF  
annual statement 年度报表；年度决算表 F gM<2$h  
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 "ZDc$v:Qa  
annuitant 年金受益人 N.OC _H&  
annuity 年金 wkK61ah6  
annuity contract 年金合约 /238pg~Cw5  
annuity on human life 人寿年金 RKsr}-18  
antecedent debt 先前的债项 ?y82S*sb#  
ante-dated cheque 倒填日期支票 PDaHY  
anticipated expenditure 预期开支 eOa:%{Kj  
anticipated net profit 预期纯利 l/,O9ur-  
anticipated revenue 预期收入 U`_(Lq%5W  
anti-inflation measure 反通货膨胀措施 N!>Gg|@~  
anti-inflationary stance 反通货膨胀立场 F23/|q{{
 
apparent deficit 表面赤字 B#'TF?HUEn  
apparent financial solvency 表面偿债能力 TQDb\d8,f  
apparent partner 表面合伙人 !uLW-[F,  
application for personal assessment 个人入息课税申请书 QLYb>8?"C  
application of fund 资金应用 lwhAF, '$  
application to release as liquidator and to destruct the books of accounts and documents k;PQVF&E  
申请免除清盘人职务及毁灭帐簿与文件 vh3Xd\N  
appointed actuary 委任精算师 7q*L-Xe]k  
appointed auditor 委任核数师；委任审计师 f>i6f@  
appointed trustee 委任的受托人 S8mqz.  
appointer 委任人 /Fej)WQp  
apportioned pro rata 按比例分摊 @EH:4~  
apportionment 分配；分摊 n<6p0w  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !>T.*8  
apportionment formula 分摊方程式 fyIL/7hzf4  
apportionment of estate duty 遗产税的分摊 Xxcv5.ug  
appraisal 估价；评估 3+_? /}<  
appreciable growth 可观增长 }R:eKj  
appreciable impact 显着影响 8FyJo.vr(  
appreciable increase 可观增长 E\Hhi.-  
appreciation 增值；升值 {"l_x]q  
appreciation against other currencies 相对其他货币升值 Z.+-MNWV  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 L6yRN>5aE  
appreciation tax 增值税 ucQ2/B#'4l  
appropriation 拨款；拨用；拨付 2@ vSe  
appropriation account 拨款帐目 -M}#-qwf  
Appropriation Bill 拨款法案 [{e[3b*M|  
appropriation-in-aid system 补助拨款办法 &/*XA  
approved assets 核准资产 }Z*@EWc>  
approved basket stock 认可一篮子证券 +L1%mVq]y  
approved budget 核准预算 I#QBJ#  
approved charitable donation 认可慈善捐款 !_rAAY  
approved charitable institution 认可慈善机构 [=079UN-X  
approved currency 核准货币；认可货币 u9rlNmf$  
approved estimates 核准预算 _hyboQi  
approved estimates of expenditure 核准开支预算 {s!DRc]ln  
approved overseas insurer 核准海外保险人 I=X-e#HM?  
approved overseas trust company 核准海外信托公司 Wf/Gt\?  
approved pooled investment fund 核准汇集投资基金 J<Di2b+  
approved provident fund scheme 认可公积金计划 preKg$U  
approved provision 核准拨款 Q':xi;?Kt  
approved redeemable share 核准可赎回股份 @O9.~6  
approved regional stock 认可地区性证券 laN:H mR8  
approved retirement scheme 认可退休金计划 kFmd):U!R  
approved subordinated loan 核准附属贷款 %7 h_D  
arbitrage 套戥；套汇；套利 4VINu9\V  
arbitrageur 套戥者；套汇者 mw)KyU#l,:  
arbitrary amount 临时款项 F2!C^r,~L  
arrangement 措施；安排；协定 p@]\N  
arrears 欠款 v 0mc1g+9  
arrears of pay 欠付薪酬 mY?^]3-_  
arrears of revenue 逾期未收税款；逾期未收的帐项 {#N](yUm  
articles of association 组织章程；组织细则；组织章程细则 #UL:#pY  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 22S4q`j  
ascertainment of profit 确定利润 }I<r=?  
"Asia Clear" “亚洲结算系统” 9X&Xc  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 &1Dq3%$c  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 H%NIdgo}  
Asian Development Fund [ADF] 亚洲发展基金 =jIB5".  
Asian dollar bond 亚洲美元债券 T X.YTU  
Asian dollar market 亚洲美元市场 @ SaU2  
Asian dollar rate 亚洲美元利率 <4SY'-w  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 IMLk{y%6  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 O\;Z4qn2=  
asked price 沽盘；喊价；索价；卖方报价 d;O16xcM/  
assessable income 应评税入息 =?>f[J5  
assessable loss 应评税亏损 q15t7-Z6  
assessable profit 应评税利润 PP
O*&=!]  
assessable value 应评税值 f<WP<!N%  
assessed profit 估定利润 ^lhV\YxJ  
assessed value 经评估价值 j*@^O`^v  
assessment 评税；评定；估价；评税单 -L@4da[]i  
assessment number 评税编号；估价编号 Xdj` $/RI  
assessment of additional tax 补加税评税 3wK{?  
assessment of performance 业绩评估；实绩评价 }}y$T(:l  
Assessor 评税主任 (hej
 3;W  
asset price bubbles 资产价格泡沫 r'xZF~}k"~  
asset-backed securities 具资产保证的证券 QPf*!E  
assets accretion 资产增值 xo2PxU
O  
assets and liabilities 资产与负债 heJI5t,  
assets betterment statement 资产递增表；资产改进表 nN1\  
assets lending 实物放款；有抵押贷款 Yy`\??,  
assets of the company passing on the death 死者去世时转移的公司资产 gV@FT|j!i  
assets pledged as security for liabilities 用作负债抵押的资产 - &u]B$  
assets portfolio 资产投资组合 Jm&7&si7  
assets price 资产价格 GJN"43  
assets quality 资产质素 0zfh:O  
assets realization 资产变现 mxk :P  
assets refinancing arrangement 资产再集资安排 8A/"ia  
assets securitization 资产证券化 *TQXE:vZ[  
assets situated outside Hong Kong 在香港以外地方的资产 umZy=KHj  
assets stripping 削减资产；拆卖资产 ZGgKCCt  
assets value 资产值 Rd~-.&
 
assignee 承让人 9/3gF)I}  
assignment 转让；转让书；转让契 
xtWQ.  
assignment of interest 权益转让 &}:'YK*X  
assignment of letters patent and trade mark 专利证书及商标转让 \'Oi0qo>  
assignment of property 物业转让；物业转让书 ZHT_o\  
assignment right 转让权 5
v6 x  
assignor 转让人 HwTb753  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Z5iP1/&D  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 3lzjY.]Pgv  
associate member 附属会员 CY~]lQ  
associated body corporate 相联法人团体 xl [3*K   
associated company 相联公司；联属公司 D/QSC]"  
associated corporation 相联法团 >d-By  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ("07t/||  
公认会计师公会〔英国〕 R6l`IlG`  
Association of Futures Exchange Brokers 香港期货经纪协会 ^R- -&{I  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 6'CZfs\  
association of underwriters 承保人组织 2F9Gx;}t5=  
assumption of control 接管 ~+w'b7T,=  
assurance 担保；保险；转易；转易书 D^
qto{!  
assurance of interest 权益的转易 Sy|fX_i  
at 19XX price 按一九ＸＸ年价格计算 aphfzo  
at a discount 按赔价计算；按贴水价格计算；打折扣 )D'SfNx#{  
at a premium 按溢价计算；按升水价格计算 ^o&3+s}M  
at call 通知付款；按通知 <,!8xp7,~  
at constant market price 按固定市价计算 r4&g~+ck  
at constant price 按固定价格计算 iAD'MB  
at cost 按成本计算 6.%M:j00E  
at current market price 按当时市价计算；按现时市价计算 Xg+Eeg#  
at current price 按当时价格计算；按现时价格计算 kI7c22OJ  
at factor cost 按要素成本计算；按生产要素成本计算 kT6h}d^/^  
at money-of-the-day price 按付款当日价格计算 jb;!"HC  
at or better 按指定或较佳价位〔买卖指令〕 ]@E_Hx{
S  
at par 按面值计算；平价 mQEE?/xX;  
at sight 见票即付 FYPv:k  
at the close 按收市盘 dr3j<D-Q  
at the opening 按开市盘 x(oL\I_Z  
attestation 见证；见证条款 to9~l"n.s  
at-the-money option 平价期权 !p$HS0c  
attorney 受权人；受托代表人 P^9y0Q  
attornment 新拥有人承认书 }-YM>q  
attributable profit 可归属利润 JSz;>  
attributable share value 可归属股份价值 pG"pvfEl9f  
Auckland Stock Exchange 奥克兰证券交易所 <u "xHl8Io  
auction 拍卖 4<%(Y-_sF  
auctioneer 拍卖商 W^j;"qj  
audit 审计；核数 Mttt]]  
Audit Commission 审计署 7A:k  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Do1 Ip&X  
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〕 KnL-qc  
audit review 帐目审查 e4:,W+g,9  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ay~c@RXW  
audited account 审计帐目；经审计的帐目 {"{kWbXZ  
audited annual account 经审计的周年帐目 matW>D;J  
audited balance sheet 经审计的资产负债表 h-r\1{Q1]  
auditor 核数师；核数主任；审计师 r{NC
I  
auditor's certificate 核数师证明书；审计师证明书 "^M/iv(  
auditor's report 核数师报告；审计师报告 $sF'Sr{)y  
Aussie bond 澳元债券 \dvzL(,  
austerity budget 紧缩预算 BK>3rjXi>a  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 {jz?LM  
Australia All Ordinaries Index 澳洲所有普通股票指数 B=dF\.&Z  
Australian Dollar [AUD] 澳元 WcRTv"4&  
Australian Options Market 澳大利亚期权市场 iCd$gwA>F  
Australian Securities Commission 澳洲证券事务监察委员会 Pwc)u&  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 GD(gm,,)  
Australian Stock Exchange 澳大利亚证券交易所 z =mDd  
Austrian Schilling [ATS] 奥地利先令 {Hc [H-  
authentication 认证；鉴证 \Af25Mcf:  
authority to purchase 委托购买证；委购书 W5 l)m
Av  
authorization 认可；核准；授权；授权书 } @r|o:I  
authorization by direction 指示授权 nV`n=x  
authorization by instruction 指令授权 DX3xWdnr  
authorization by warrant 令状授权 Xn:5pd;?B6  
authorization of unit trust 单位信托的认可 Q\H1=8  
authorized agent 指定代理人 '7BJ.  
authorized capital 法定资本 >~%!#,C(|U  
authorized clerk 出市员 'v|R' wi\  
authorized dealer 认可交易商 ad <z+a  
authorized financial institution 认可财务机构 dU4 h  
authorized fund 认可基金 9gWR djK:  
authorized fund house 获授权的基金公司；认可基金公司 pI>yO~Ve  
authorized institution 认可机构 ^7b[spqE  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 $a /jfpV  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Oe#*-  
authorized insurer 获授权保险人；获认可承保人 H]]UsY`  
authorized investment 特准投资项目 ~HW8mly'  
authorized person 获授权人 |:qaF  
authorized representative 获授权代表 k&JB,d-mJ%  
authorized share capital 法定股本 *\gS 2[S  
automated quotation system 自动报价系统 ?HD eiJkX  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] W~" 'a9H/  
自动交易系统〔香港期货交易所有限公司〕 gteG*pi  
automatic adjustment mechanism 自动调整机制 8]G  
automatic adjustment system 自动调整系统 U2hPsF4f  
Automatic Clearing House 自动票据交换所 !V%h0OE\  
automatic exchange rates accumulation system 自动化汇率累集系统 whH_<@!  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 JXT%@w>I  
automatic teller machine [ATM] 自动柜员机 Z}X oWT2f  
autopay 自动转帐 pt/UY<@yoN  
available assets 可用资产 /R/\>'{E&c  
available fiscal reserve 现存财政储备 $*k(h|XfwW  
available profit 可用利润 Kivr)cIG  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 %#AM }MWIa  
average 平均；平均数；海损 |gV$ks\<  
average basic salary 平均基本薪金 )># Y,/q  
average consumer expenditure 平均消费开支；一般消费开支 m=m T`EP  
average cost 平均成本 "c+j2f'f  
average cost of land production 增辟土地平均成本 jRn5)u  
average daily turnover 平均每日成交额 ~ShoU m[  
average daily wage rate 平均每日工资率 )Z/L  
average expenditure pattern 平均开支模式 hq[:U?!Tt  
average growth rate 平均增长率 kU75  
average net fixed assets 固定资产平均净值 MC'2;,  
average of relatives 相对价格平均数 ejFGeR  
average price 平均价格 NE~R&ym9  
average propensity to consume 平均消费倾向；一般消费倾向 E \p Qh  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Xl/SDm_p  
average rate 平均率 rofGD9f   
average revenue 平均收入；平均收益 $Gy&  
average stock 平均库存；平均存货 8D H~~by  
average yearly rent 平均年租 Sa8KCWgWh  
avoidance of double taxation 避免双重课税 U{`Q_Uw@$:  
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 `F(ghC  
^Rpy5/d  
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