一些有用的会计术语(也不知道发的地方对不对)A

A: 76_8e{zbr  
A share Ａ股；甲类股份 />^`*e_  
abatement of tax 减税；减扣免税额 N 1f~K.e\  
ABN AMRO Bank N.V. 荷兰银行 .H(}[eG_  
above-the-line expenditure 线上项目支出；经常预算支出 oF b mz*  
above-the-line receipt 线上项目收入；经常预算收入 1Q&WoJLfR  
ABSA Asia Limited 南非联合亚洲有限公司 t:"=]zUU  
absolute change 绝对数值变更 {`Fx~w;i  
absolute expenditure 实际开支 G<u.+V  
absolute guideline figure 绝对准则数字
4`!  
absolute interest 绝对权益 u5XU`!  
absolute order of discharge 绝对破产解除令 OU.9 #|qU  
absolute profit margin 绝对利润幅度 `YmI'  
absolute value 实值；绝对值 Q0q)n=i}]  
absolutely vested interest 绝对既得权益 )' x
/q  
absorbed cost 已吸收成本；已分摊成本 t`8e#n 9  
absorption 吸收；分摊；合并 \|pK Z6*s  
absorption rate 吸收率；摊配率；分摊率 nL+YL  
ACB Finance Limited 亚洲商业财务有限公司 W:{PBb"x8  
acceptable form of reciprocity 合理的互惠条件 "Yfr"1RmO  
acceptable rate 适当利率；适当汇率 AYPf)K;%  
acceptance agreement 承兑协议 x#F1@r8R  
acceptance for honour 参加承兑 RSPRfYU/  
acceptor 承兑人；接受人；受票人 $~G0#JL  
acceptor for honour 参加承兑人 h*\TCl)  
accident insurance 意外保险 |Y8Mk2,s  
Accident Insurance Association of Hong Kong 香港意外保险公会 1YIux,2\  
accident insurance scheme 意外保险计划 cfC;eRgq~  
accident year basis 意外年度基准 g3|Y$/J7P  
accommodation 通融；贷款 ^E<~zO=Z  
accommodation bill 通融票据；空头票据 Xs%R]KOwt  
accommodation party 汇票代发人 {b-0_  
account balance 帐户余额；帐户结余 DNm7z[t{  
account book 帐簿 X$uz=)  
account collected in advance 预收款项 )kL`&+#>  
account current book 往来帐簿 Bgk~R.
l  
account of after-acquired property 事后取得的财产报告 m
.HX2(&\3  
account of defaulter 拖欠帐目 _!C)r*0(  
account payable 应付帐款 k;K> ,$F  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 z%}CBTm  
account receivable 应收帐款 cFI7}#,5  
account receivable report 应收帐款报表 ^`TKvcgIc  
account statement 结单；帐单；会计财务报表 3D$\y~HU  
account title 帐户名称；会计科目 4iYKW2a  
accountant's report 会计师报告 v't6 yud  
Accountant's Report Rules 会计师报告规则 ]U#[\ Z  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "S B%02  
Accounting Arrangements 《会计安排》 *fQ?A|l!x  
accounting basis 会计基础 *2"bG1`  
accounting by Official Receiver 破产管理署署长呈交的帐目 &3 XFgHo  
Accounting Circular 《会计通告》 <(#xOe  
accounting class 会计类别 N'eQ>2>O@  
accounting date 记帐日期；会计结算日期 oA!5dpNhU  
accounting for money 款项核算 - 5o<Q'(  
Accounting Officer 会计主任 k}I5x1>&  
accounting period 会计报告期；会计期 mI?* Z%>g  
accounting policy 会计政策；会计方针 7}#*3*
]  
accounting practice 会计惯例 '.%iPMM  
accounting principle 会计准则 MfNpQ:]c\  
accounting record 会计记录 Jv 6nlK`  
accounting report 会计报告 4+/
fP  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 x^M5D+o  
Accounting Society of China 中国会计学会 ')P2O\YS  
accounting statement 会计报表 j'#jnP*P  
accounting system 会计制度；会计系统 \'s$ZN$k  
accounting transaction 会计事项；帐务交易 r3[t<xlFf  
accounting treatment 会计处理 r}_Lb.1]  
accounting year 会计年度 ;l/}O
r2  
accretion 增值；添加 .y %pGi  
accrual 应计项目；应累算数目 M9(ez7Z  
accrual basis 应计制；权责发生制 kwDh|K  
accrual basis accounting 应计制会计；权责发生制会计
^Hz  
accrue 应累算；应计 h\D_  
accrued benefit 应累算利益 &prdlh=UE  
accrued charges 应计费用 t`<}UWAH+  
accrued cumulative preference share dividend 应累算的累积优先股股息 C}(<PNT  
accrued expenses 应累算费用 zqekkR]  
accrued interest payable 应付利息；应计未付利息 ]ZR{D7.?
 
accrued interest receivable 应收利息；应计未收利息 P<cMP)+K  
accrued right 累算权益 ,<0Rf  
accruing profit 应累算的利润 RI[7M
(  
accumulated fiscal reserve 累积财政储备 }J+ce  
accumulated profit 累积利润；滚存溢利 F.~n  
accumulated reserve 累积储备 )){PBT}t]  
accumulation of surplus income 累积收益盈余 &jXca|wAR  
acquired assets 既得资产 >0Fxyv8  
acquisition 收购；购置；取得 ^MWEfPt  
acquisition cost 购置成本 [ 5CS}FB  
acquisition expenses 购置费用 :"OZc7 ~  
acquisition of 100% interest 收购全部股权 RsqRR`|X?  
acquisition of control 取得控制权 A6?qIy  
acquisition of fixed assets 购置固定资产 BB2_J=wA  
acquisition of shell “买壳” *1|YLy  
acquisition price 收购价 x38SSzG:L  
act of God 天灾 tsTR2+GZS  
acting partner 执事合伙人 P[Y{LKAbb  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Ax5mP8S  
active partner 积极参与的合伙人 O3^98n2  
active trading 交投活跃 ^[X|As2  
actual circulation 实际流通 m%e^&N#%6r  
actual cost 实际成本 KXoL,)Hl  
actual expenditure 实际开支；实际支出 'h!h!  
actual income 实际入息；实际收入；实际收益 ULp)T`P  
actual market 现货市场 9]]!8_0=r  
actual price 现货价；实际价格 7af?E)}v  
actual profit 实际利润 V]l&{hl,  
actual quotation 实盘；实际价位；实际报价 t7jh?]  
actual year basis 按实际年度计算 @
!z$Sp=  
actuals 实货 YXczyZA`x  
actuarial investigation 精算调查 cPA~eZbX  
actuarial principle 精算原则 J-t=1  
actuarial report 精算师报告 eVqM=%Q  
Actuarial Society of Hong Kong 香港精算学会 fnVW/23  
actuarial valuation 精算师估值 $l#v/(uFa  
actuary 精算师 c&E*KfOG  
ad referendum agreement 暂定协议；有待覆核的协定 bn0"M+7)f  
ad valorem duty 从价税；按值征税 /#-,R,Q  
ad valorem duty system 从价税制 o/t
Vcv  
ad valorem fee 从价费 i&A{L}eCr:  
ad valorem tariff 从价关税 .+{nA}Bc  
additional allowance 额外免税额 tj#=%m?8V;  
additional amount for unexpired risk 未过期风险的额外款额 K(-G: |  
additional assessable profit 补加应评税利润 :[y]p7;{f  
additional assessment 补加评税 Nj0-`j0E  
additional commitment 额外承担 Y5
nz?a  
additional commitment vote 额外承担拨款 VKq0<+M  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?ada>"~GR_  
additional dependent parent allowance 供养父母额外免税额 @+}rEe_(  
additional provision 额外拨款 JfI aOhKs]  
additional stamp duty 附加印花税 .o-0aBG  
additional tax 补加税罚款；补加税款 qg^(w fI  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @MNl*~'$.[  
adjudged bankrupt 被裁定破产 [MV`pF)x  
adjudicated bankrupt 裁定破产人 AC9{*K[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ggerh#  
adjudication of bankruptcy 裁定破产；宣告破产 J|n(dVen/  
adjudication of insolvency 裁定无力偿还债务 Jn@Z8%B@Z  
adjusted actual 经调整的实数；调整后的实数 9uA, +  
adjusted current assets 经调整的流动资产；调整后的流动资产 Y*5Z)h 1  
adjusted figure 经调整的数字；调整后的数额 8!Wfd)4=,F  
adjusted liabilities 经调整的负债；调整后的负债 =jJ H^Y2  
adjusted loss 经调整的亏损；调整后的亏损 9T8
|y]0F  
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 ;):8yBMk  
adjusted profit 经调整的利润；调整后的利润 Qy4X#wgD  
adjusted surplus 经调整的盈余额；调整后的盈余额 Ty`-r5  
adjusted value 经调整的价值；调整后的价值 !a' K&  
adjustment 调整；修订；理算〔保险〕 IkSX\*  
adjustment centre 调剂中心 *D\0.K,o  
adjustment lag 调整过程的时间差距；调整时差 pG)9=X!9  
adjustment mechanism 调整机制 whV&qe;sw  
adjustment of loss 亏损调整 gsW=3m&`  
adjustment process 调整过程；调整程序 cDfx)sL  
adjustment range 调整幅度 LiiK3!^i  
administered exchange rate 受管制汇率 <\>+~p,  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 @)9REA(
U  
administration expenses 行政费用 \9046An  
administration fee 手续费；行政费 Ya~ "R#Uy  
administration in bankruptcy 破产管理 x^zdTMNhw  
administration order 遗产管理令 I)[`ZVAXR  
administrator 管理人；遗产管理人 W\HLal  
administrator of the estate 遗产管理人 ;l$9gD>R  
admission of debt 债项承认书 "4'kb  
admission of proof 接纳债权证明 [<_"`$sm=  
advance 放贷款项；垫付款项；预支款项；预付款项 x}v1
X`6b  
advance account 暂支帐目；预付款帐户 &J\B\`  
advance compensation 预付补偿金 \eEds:Hg  
advance from shareholder 股东垫款 WLE%d]'%M  
advance pending reimbursement 预支以待日后付还 :9(3h"  
advanced economy 先进经济体系 `2>XH:+7F  
advancement 预付；预付财产  `>%-  
advances warrant 垫款令 7;^((.]ln  
advancing 贷出 {?w"hjy  
adverse balance 逆差 `Ac:f5a  
adverse exchange 逆汇 +T-@5v[  
advertisement addressed to shareholders 在报章刊登的致股东通告 YKc>6)j  
advice for collection 托收通知书 R78!x*U}  
advice of drawing 提款通知书；汇票通知书 V{43HA10b  
advice of payment 付款通知 |a%B|CX  
Advisory Committee [Securities and Futures Commission] 5i|s>pD4z1  
谘询委员会〔证券及期货事务监察委员会〕 ):/,w!1  
Advisory Committee on Diversification 经济多元化谘询委员会 zT$0xj8  
affidavit 誓章；遗产申报誓章 ojX%RU  
affidavit of no receipt 述明无收款的誓章 JRD8Lz]Q3  
affiliate 联号；联营公司；附属公司 UMT\Q6p  
affiliated company 附属公司；联号；联营公司 k}X[u8A  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 D`en%Lf!m  
affordability 负担能力 |pBMrN+is  
African Development Bank [AfDB] 非洲开发银行 +-U@0&Y3M  
after-acquired property 事后取得的财产 pQqbZ3]  
after-hours dealing 市后交易 a|U}Ammr  
after-tax profit 税后盈利；税后利润；税后溢利 I=U+GY:  
agency agreement 代理协议 l(gJLjTH%  
agency expenses 代理机构的开支 VF\{ra;  
agency fee 代理费 oBb?"2~9  
Agency Law 《代理法》 4 ^4d9?c  
agent 代理人；承销人 yDzdE;  
agent of company 公司代理人 I
eZ&7u  
agent's fee 代理人费；经纪费 tL1P<1j_  
aggregate 总计；总数；总体数字 vu
XS/ d  
aggregate amount 总款额；总额 C9o$9 l+B  
aggregate assets and liabilities 总体资产与负债 j]>=1Rd0b(  
aggregate at constant price 按固定价格计算的总体数字 Ky *DfQA  
aggregate demand 总需求 4ffU;6~l'  
aggregate gross position 总持仓量 {wcO[bN  
aggregate limit 总限额 juH wHt  
aggregate of salaries tax 合计薪俸税 yE}BfU {.  
aggregate performance 总体表现；总体业绩 9WOu8Ia  
aggregate supply 总体供应 :"VujvFX  
aggregate surplus 总盈余 D@#0dDT  
aggregate total 整体总额 Tj&'KF8?L  
aggregate value 总值；合计价值 #
$FY+`  
aggregated basis 合计基准 c!mG1lwD.  
aggregated net chargeable income 合计应课税入息实额 "@4ghot t  
aggregation 合并计算；合计；总和 &2Q*1YXj  
aggregation of incomes of husband and wife 夫妇入息合并计算 b"Zq0M0l  
aggregation of property 财产的总和 {H+?z<BF<  
agio 差价；贴水 J,RDTXqn  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 !I~C0u  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment n3'dLJH|  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Ey'J]KVW  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Vd21,~^>g  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 un6cD$cHr  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment `%oIRuYG]j  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 _AprkI_  
agreement for a settlement 授产协议 mGO>""<:  
agreement for assignment 转让协议 `YU=~xQ  
agreement for sale 售卖协议；买卖协议 xHHV=M2l(s  
agreement for sale and purchase 买卖协议 &-=K:;x  
agreement for the payment of interest 支付利息协议 `os8;`G  
agreement for the repayment of money 还款协议 (|dPeix|  
agreement of reinsurance 再保险协议 <~N%W#z/  
Agricultural Bank of China 中国农业银行 Vg{Zv4+t  
air passenger departure tax 飞机乘客离境税 _PV*lK=  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 mW~
P!7]  
airport tax 机场税 t-!m vx9Z  
alcohol duty 酒精税 {M[~E|@D  
alienation 让与；让渡；转让 ^Z#@3=  
alimony 生活费；赡养费 , |l@j%  
All Ordinaries Index [AOI] 所有普通股指数 p'g^Wh  
all risks 全险；综合险 %&tb9_T)d  
All Sales Record for Stock Market 《股票市场成交报告》 I(n }<)eF  
Allied Capital Resources Limited 新联财务有限公司 \"'
\MA  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 z{|LQt6q  
allocation letter 拨款信件 ck$M(^)l  
allocation of fund 分配款项；预留款项 )km7tA 0a  
allocation of profit 利润分配；溢利分配 (8G$(MK  
allocation warrant 拨款令 h8jB=e, H  
allotment 分配；配股 +}U2@03I  
allotment notice 股份配售通知；配股通知 Ny^'IUu  
allotment of shares 股份分配 ~r&D6Y  
allowable 可获宽免；免税的 TY~Vi OC  
allowable business loss 可扣除的营业亏损 +;dXDZ2  
allowable expenses 可扣税的支出 q? 9GrwL8F  
allowance 免税额；津贴；备抵；准备金
]IS;\~  
allowance for debts 债项的免税额 4%J|DcY2  
allowance for depreciation by wear and tear 耗损折旧免税额 &wjB{%  
allowance for funeral expenses 殡殓费的免税额 +xZQJeKb  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 IC/Q  
allowance for repairs and outgoings 修葺及支出方面的免税额 j=9ze op %  
allowance to debtor 给债务人的津贴 2d8=h6  
alteration of capital 资本更改 O |WbFf  
alternate trustee 候补受托人 pv&^D,H,  
amalgamation 合并 _f|/*. @Q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,#d[ad<  
ambit of charges 征税范围；收费范围 *T1~)z}j<  
amended valuation 经修订的估值 y(}Eko4u5  
American Commodities Exchange 美国商品交易所 _=EZ `!%  
American Express Bank Limited 美国运通银行 ~RInN+N#  
American Stock Exchange 美国证券交易所 @VK6JjIq  
amortization 摊销 ZdH1nX(Yh3  
amount due from banks 存放银行同业的款项 ,Kw5Ro`I:  
amount due from banks abroad 存放海外银行同业的款项 Sy  
amount due from holding companies 控股公司欠款 1"YpO"Rh  
amount due from local banks 存放本港银行同业的款项 AF$\WWrB  
amount due to banks 银行同业的存款 Y\(;!o0a  
amount due to banks abroad 海外银行同业的存款 ezn` _x_?  
amount due to holding companies 控股公司存款 MMgx|"  
amount due to local banks 本港银行同业的存款 4,~tl~FD  
amount due to outport banks 外埠银行同业的存款 a$$ Wt<&Y
 
amount for note issue 发行纸币的款额 QPs:RhV7  
amount of bond 担保契据的款额 5g>wV  
amount of consideration 代价款额 CTp!di|  
amount of contribution 供款数额 % O%xp
SYr  
amount of indebtedness 负债款额 YB5dnS"n  
amount of principal of the loan 贷款本金额 0x~`5h  
amount of rates chargeable 应征差饷数额 ^A!$i$NON  
amount of share capital 股本额 `WnQ  
amount of sums assured 承保款额 |')-VhLLK  
amount of variation 变动幅度 cDeZMsV  
amount of vote 拨款数额 hcyO97@r  
amount payable 应付款额 S-!=NX&C  
amount receivable 应收款额 0 iRR{a<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [PWL<t::c  
analysis 分析 6/1$<!WH  
ancillary risk 附属风险 Q["t eo]DQ  
annual account 周年帐目；周年帐目报表；年度决算；年结 ehT%s+aUw  
annual accounting date 年结日期 7ZsA5%s=,  
annual allowance 每年免税额；年积金；年度津贴；年津 55m<XC  
annual balance 年度余额 Y(r@v  
annual disposable income 每年可动用收入 n8u*JeN  
annual estimates 周年预算 $r
79n-  
annual fee 年费 /oL8;:m  
annual general meeting 周年大会 y@;%Uv&  
annual growth rate 年增率；每年增长率 O('Nn]wo~9  
annual long-term supplement 长期个案每年补助金 9M'DC^x*T  
annual pensionable emolument 可供计算退休金的年薪 9/kXc4  
annual report 年报 ;^3$kF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qyyq&  
annual return 周年报表；周年申报表；每年报税表格 Q9slfQ  
Annual Return Rules 《周年报表规则》 w4%AJmt  
annual review of consumer prices 每年消费物价回顾 {Uq:Xw   
annual roll-forward basis 逐年延展方式 ,S!w'0k|n  
annual salary 年薪 CW`
!}yu%  
annual statement 年度报表；年度决算表 8\# ^k#X  
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 2d`c!  
annuitant 年金受益人 @;Y~frT  
annuity 年金 Hg+ F^2<y  
annuity contract 年金合约 2f,2rW^i  
annuity on human life 人寿年金 O+"ac /
r  
antecedent debt 先前的债项 Vz"u>BP3~  
ante-dated cheque 倒填日期支票 XYfv(y  
anticipated expenditure 预期开支 %|+E48  
anticipated net profit 预期纯利 q3S+Y9L  
anticipated revenue 预期收入 ST;t, D:  
anti-inflation measure 反通货膨胀措施 &&7r+.Y  
anti-inflationary stance 反通货膨胀立场 o~1 Kp!U  
apparent deficit 表面赤字 f*fE};  
apparent financial solvency 表面偿债能力 1*UNsEr  
apparent partner 表面合伙人 LchnBtjn  
application for personal assessment 个人入息课税申请书 ?KP}#>Ba@  
application of fund 资金应用 >|*yh~  
application to release as liquidator and to destruct the books of accounts and documents
Y7SacRO  
申请免除清盘人职务及毁灭帐簿与文件 euQ.ArF  
appointed actuary 委任精算师 e:-8k_0|
 
appointed auditor 委任核数师；委任审计师 d,9`<1{9  
appointed trustee 委任的受托人 8l>CR#%@C  
appointer 委任人 '~Q2!F  
apportioned pro rata 按比例分摊 YI@Fhr &NU  
apportionment 分配；分摊 &`Ck  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X?o( b/F-  
apportionment formula 分摊方程式 o2uj =Gnx  
apportionment of estate duty 遗产税的分摊 z$[C#5+2  
appraisal 估价；评估 >oJkJ$|wU  
appreciable growth 可观增长 TH?9< C-C  
appreciable impact 显着影响  +sZUJ  
appreciable increase 可观增长 ao$.6X8fQ  
appreciation 增值；升值 L CSeOR  
appreciation against other currencies 相对其他货币升值 YnTB&GPxl  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /:[2'_Xl  
appreciation tax 增值税 {{!Y]\2S  
appropriation 拨款；拨用；拨付 
rU2iy"L  
appropriation account 拨款帐目 I1"MPx{  
Appropriation Bill 拨款法案 <Q5Le dN  
appropriation-in-aid system 补助拨款办法 =6T 4>rP  
approved assets 核准资产 Cifd21v4  
approved basket stock 认可一篮子证券 I%lE;'x  
approved budget 核准预算 + WDq=S  
approved charitable donation 认可慈善捐款 R_kQPP  
approved charitable institution 认可慈善机构 Q@QFV~  
approved currency 核准货币；认可货币 s;1h-Oq(  
approved estimates 核准预算 ;[$n=VX`  
approved estimates of expenditure 核准开支预算 -<f;l_(  
approved overseas insurer 核准海外保险人 Q+$Tt7/  
approved overseas trust company 核准海外信托公司 9|
WV~  
approved pooled investment fund 核准汇集投资基金 ga0'zo9K  
approved provident fund scheme 认可公积金计划 Ph,-sR  
approved provision 核准拨款 PQ U]l"A  
approved redeemable share 核准可赎回股份 ,
)fkr]`<  
approved regional stock 认可地区性证券 !; v~^#M]~  
approved retirement scheme 认可退休金计划 )^O-X.1  
approved subordinated loan 核准附属贷款 u8vuwbra!  
arbitrage 套戥；套汇；套利 80B>L  
arbitrageur 套戥者；套汇者 %0-wpuHc(]  
arbitrary amount 临时款项 {`"#yl6"  
arrangement 措施；安排；协定 Lm%GR[tyQ  
arrears 欠款 rg QEUDEQ  
arrears of pay 欠付薪酬 m~`>`4  
arrears of revenue 逾期未收税款；逾期未收的帐项 E4[}lX}  
articles of association 组织章程；组织细则；组织章程细则 |$+5@+Zz  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |qN'P}L  
ascertainment of profit 确定利润 >-)h|w i  
"Asia Clear" “亚洲结算系统” %[QV,fD'E  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 }e]f  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 KfY$ka[}"S  
Asian Development Fund [ADF] 亚洲发展基金 ,,<PVTd  
Asian dollar bond 亚洲美元债券 uCP>y6I  
Asian dollar market 亚洲美元市场 rrBAQY|.  
Asian dollar rate 亚洲美元利率 KMK`F{  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 7^:4A'  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ;LwqTlJ*[L  
asked price 沽盘；喊价；索价；卖方报价 .dmi#%W  
assessable income 应评税入息 l!~
mxUb  
assessable loss 应评税亏损 $2#7D* Rx  
assessable profit 应评税利润 NPjv)TN}3  
assessable value 应评税值 SUtf[6  
assessed profit 估定利润 0$vj!-Mb^j  
assessed value 经评估价值 E~hzh /,34  
assessment 评税；评定；估价；评税单 slW3qRT\k  
assessment number 评税编号；估价编号 Mi7
y&~,  
assessment of additional tax 补加税评税 (ywo a  
assessment of performance 业绩评估；实绩评价 #-#NqX:  
Assessor 评税主任 Qx`~g,wk8  
asset price bubbles 资产价格泡沫 .ln8|;%  
asset-backed securities 具资产保证的证券 Iy7pt~DJ,  
assets accretion 资产增值 k(s;,B\  
assets and liabilities 资产与负债 [=TCEU{"~  
assets betterment statement 资产递增表；资产改进表 SU%DW46  
assets lending 实物放款；有抵押贷款 UlovXb  
assets of the company passing on the death 死者去世时转移的公司资产 G*}F5.>8(  
assets pledged as security for liabilities 用作负债抵押的资产  saZ>?Owz  
assets portfolio 资产投资组合 >_ \<E!j  
assets price 资产价格 v."Dnl  
assets quality 资产质素 9.+/~$Ht  
assets realization 资产变现 ,LYFEq_  
assets refinancing arrangement 资产再集资安排 (9RslvKL  
assets securitization 资产证券化 -_^c6!i  
assets situated outside Hong Kong 在香港以外地方的资产 F[`ZqW  
assets stripping 削减资产；拆卖资产 #Gf+=G  
assets value 资产值 =(, ^du'  
assignee 承让人 u<tk G B  
assignment 转让；转让书；转让契 ; y.E!  
assignment of interest 权益转让 \gO,hST  
assignment of letters patent and trade mark 专利证书及商标转让 TH1B#Y#<J  
assignment of property 物业转让；物业转让书 {rH9grb  
assignment right 转让权 GG6%bF  
assignor 转让人 *OTS'W~t  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 S"2qJ!.u  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 +8P,s[0<R_  
associate member 附属会员 w YNloU  
associated body corporate 相联法人团体 5,KWprb  
associated company 相联公司；联属公司 h y-cG%f  
associated corporation 相联法团 &xSa7FY  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] pBJAaCGm  
公认会计师公会〔英国〕 ;3ft1  
Association of Futures Exchange Brokers 香港期货经纪协会 /CX VLl8~  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 {pa
dD p  
association of underwriters 承保人组织 `$RA< 3  
assumption of control 接管 rAq
xTd
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assurance 担保；保险；转易；转易书 /!&R9!6 :  
assurance of interest 权益的转易 ]]iPEm"@  
at 19XX price 按一九ＸＸ年价格计算 WQePSU  
at a discount 按赔价计算；按贴水价格计算；打折扣 }iN2KeLAF  
at a premium 按溢价计算；按升水价格计算 9@VO+E$7L  
at call 通知付款；按通知 HK=[U9 o?  
at constant market price 按固定市价计算 NX6nQ  
at constant price 按固定价格计算 ' [0AHM  
at cost 按成本计算 r0dDHj~F  
at current market price 按当时市价计算；按现时市价计算 #Z!b G?="  
at current price 按当时价格计算；按现时价格计算 uQCo6"e  
at factor cost 按要素成本计算；按生产要素成本计算 WMuD}s  
at money-of-the-day price 按付款当日价格计算 MtmOUI&'  
at or better 按指定或较佳价位〔买卖指令〕 e 9$C#D>D  
at par 按面值计算；平价 %Z]'!X  
at sight 见票即付 d5j_6X  
at the close 按收市盘 h#}YKWL  
at the opening 按开市盘 arZ@3]X%a  
attestation 见证；见证条款 qoU3"8  
at-the-money option 平价期权 $&P?l=UG  
attorney 受权人；受托代表人 rP=sG;d  
attornment 新拥有人承认书 773/#c  
attributable profit 可归属利润 {bNXedZ\  
attributable share value 可归属股份价值 JWO=!^  
Auckland Stock Exchange 奥克兰证券交易所 $.mQ7XDA9  
auction 拍卖 ]o/|na*  
auctioneer 拍卖商 <fO4{k*&  
audit 审计；核数 _%@=Uc6V  
Audit Commission 审计署 '` Cs
pY  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] \' li  
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〕 akuJz  
audit review 帐目审查 Wsj=!Obc  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 -e@!  
audited account 审计帐目；经审计的帐目 $ChK]v 6C  
audited annual account 经审计的周年帐目 }-<zWI{p  
audited balance sheet 经审计的资产负债表 qCMl!g'  
auditor 核数师；核数主任；审计师 ]dPZ.r  
auditor's certificate 核数师证明书；审计师证明书 p='-\M74K  
auditor's report 核数师报告；审计师报告 deX5yrvOie  
Aussie bond 澳元债券 )h$NS2B`  
austerity budget 紧缩预算 wo^Sy41bF  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 (&\aA 0-}H  
Australia All Ordinaries Index 澳洲所有普通股票指数 ;e8V +h  
Australian Dollar [AUD] 澳元 /\d$/~BFi  
Australian Options Market 澳大利亚期权市场 U
HO_Z  
Australian Securities Commission 澳洲证券事务监察委员会 ]gb=  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 |Rzy8j*  
Australian Stock Exchange 澳大利亚证券交易所 Ze^jG-SL$9  
Austrian Schilling [ATS] 奥地利先令 t2{~bzq1X  
authentication 认证；鉴证 /uqu32;o  
authority to purchase 委托购买证；委购书 i, nD5@#  
authorization 认可；核准；授权；授权书 "dh:-x6  
authorization by direction 指示授权 )hKS0`$|  
authorization by instruction 指令授权 }OShT+xeX  
authorization by warrant 令状授权 GJ(d
&o8  
authorization of unit trust 单位信托的认可 CZ{k@z
`r  
authorized agent 指定代理人 `(4pu6uT  
authorized capital 法定资本 XR+3j/zEQ  
authorized clerk 出市员 WgR4Ix^L#  
authorized dealer 认可交易商 XAOak$(j  
authorized financial institution 认可财务机构 @Cq? :o<  
authorized fund 认可基金 L):U"M>]=  
authorized fund house 获授权的基金公司；认可基金公司 =v6*|  
authorized institution 认可机构 5"Kx9n|  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ;DRTQn`m  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 (X[2TT3j!  
authorized insurer 获授权保险人；获认可承保人 [
\ )Ge  
authorized investment 特准投资项目 ffDc6*.Q  
authorized person 获授权人 mXWTm%'[  
authorized representative 获授权代表 < a rZbM  
authorized share capital 法定股本 |PVt}*0"  
automated quotation system 自动报价系统 ztM<J+  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]  :S %lv  
自动交易系统〔香港期货交易所有限公司〕 -f(/
B9}  
automatic adjustment mechanism 自动调整机制 x<(b|2qf  
automatic adjustment system 自动调整系统 eo]#sf@\0  
Automatic Clearing House 自动票据交换所 0Ce]V,i6C>  
automatic exchange rates accumulation system 自动化汇率累集系统 ik1tidw  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 obClBO)@Y  
automatic teller machine [ATM] 自动柜员机 EmVuwphv  
autopay 自动转帐 2-If]Fc  
available assets 可用资产 ]hw-Bu\{  
available fiscal reserve 现存财政储备 p QE)p  
available profit 可用利润 LwJ0  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 EN
h8kD l5  
average 平均；平均数；海损 i^Ut015q%  
average basic salary 平均基本薪金 |KCOfVh?|.  
average consumer expenditure 平均消费开支；一般消费开支 m7]hJ,0  
average cost 平均成本 [G|mY6F^  
average cost of land production 增辟土地平均成本 Y#V8(DTyH  
average daily turnover 平均每日成交额 P<dy3;  
average daily wage rate 平均每日工资率 Tt# bg1  
average expenditure pattern 平均开支模式 ;I6s-moq_  
average growth rate 平均增长率 A/*%J74v  
average net fixed assets 固定资产平均净值 %"3 )TN4  
average of relatives 相对价格平均数 XH4d<?qu  
average price 平均价格 &&8'0.M{  
average propensity to consume 平均消费倾向；一般消费倾向 ^y.
UbI  
average propensity to save 平均储蓄倾向；一般储蓄倾向 KpZ:Nh$  
average rate 平均率 JyBp-ii  
average revenue 平均收入；平均收益 TvhJVVQ+?  
average stock 平均库存；平均存货 N0TeqOi4Y  
average yearly rent 平均年租 Ibr%d2yS=  
avoidance of double taxation 避免双重课税 8Cf|*C+_'  
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 ~4#B'Gy[  
mNmUUj9z  
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