一些有用的会计术语(也不知道发的地方对不对)A

A: B?yt%f1  
A share Ａ股；甲类股份 ?ljod6  
abatement of tax 减税；减扣免税额 Ne7{{1  
ABN AMRO Bank N.V. 荷兰银行 -<!17jy  
above-the-line expenditure 线上项目支出；经常预算支出 1>VS/H`  
above-the-line receipt 线上项目收入；经常预算收入 p8dn-4  
ABSA Asia Limited 南非联合亚洲有限公司 X);Zm7  
absolute change 绝对数值变更 &;U7/?Q  
absolute expenditure 实际开支 ~UC/|t$  
absolute guideline figure 绝对准则数字 zD;] sk4  
absolute interest 绝对权益 +~Ay h[V  
absolute order of discharge 绝对破产解除令 O)uM&B=  
absolute profit margin 绝对利润幅度 1cBhcYv"  
absolute value 实值；绝对值 EE6|9K>  
absolutely vested interest 绝对既得权益 bTGK@~  
absorbed cost 已吸收成本；已分摊成本 FraW6T}_  
absorption 吸收；分摊；合并 B
kxhF  
absorption rate 吸收率；摊配率；分摊率 Bq]O &>\hX  
ACB Finance Limited 亚洲商业财务有限公司 ('q vYQ  
acceptable form of reciprocity 合理的互惠条件 az;jMnPpR5  
acceptable rate 适当利率；适当汇率 <]^;/2.B  
acceptance agreement 承兑协议 :V~*vLvR  
acceptance for honour 参加承兑 c dbSv=r  
acceptor 承兑人；接受人；受票人 dMmka
  
acceptor for honour 参加承兑人 -QPWi2:k  
accident insurance 意外保险 u7&'3ef  
Accident Insurance Association of Hong Kong 香港意外保险公会 5MY}(w  
accident insurance scheme 意外保险计划 ;nKHm  
accident year basis 意外年度基准 B8AzN9v&"N  
accommodation 通融；贷款 SM+fG:4d  
accommodation bill 通融票据；空头票据 kdh9ftm*\  
accommodation party 汇票代发人 Df~p'N-$  
account balance 帐户余额；帐户结余 (Q8?)  
account book 帐簿 |p -R9A*>h  
account collected in advance 预收款项 OsL%SKs|  
account current book 往来帐簿 Vnj/>e3  
account of after-acquired property 事后取得的财产报告 *X l<aNNx  
account of defaulter 拖欠帐目 }FiN 7#  
account payable 应付帐款 ,i?!3oLT  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 hdtnC29$  
account receivable 应收帐款 ,/`E|eG1G  
account receivable report 应收帐款报表 C!{AnWf  
account statement 结单；帐单；会计财务报表 NS4'IR=;E!  
account title 帐户名称；会计科目 r`R~{;oT  
accountant's report 会计师报告 2HGD{;6>v{  
Accountant's Report Rules 会计师报告规则 p;=kH{uu  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ),Ho(%T\  
Accounting Arrangements 《会计安排》 )_^WpyzF1  
accounting basis 会计基础 ^I<T+X+<  
accounting by Official Receiver 破产管理署署长呈交的帐目 MJK
l]&  
Accounting Circular 《会计通告》 U+PCvl=x  
accounting class 会计类别 Kq 4<l  
accounting date 记帐日期；会计结算日期 n_aNs]C9R  
accounting for money 款项核算 W0MnGzZ  
Accounting Officer 会计主任 %7>AcTN~  
accounting period 会计报告期；会计期 3V Mh)  
accounting policy 会计政策；会计方针 CQjZAv  
accounting practice 会计惯例 4m~7 ~-h  
accounting principle 会计准则 4:Xj-l^D  
accounting record 会计记录 "Z2Tc)  
accounting report 会计报告 vdT+,x`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Rw}2*5#y  
Accounting Society of China 中国会计学会 *e3L4 7"G  
accounting statement 会计报表 g"]<J&  
accounting system 会计制度；会计系统 n!ZP?]FR  
accounting transaction 会计事项；帐务交易 uOl(-Zq@  
accounting treatment 会计处理 #W@% K9  
accounting year 会计年度 ]LBvYjMY  
accretion 增值；添加 @?3vRs}h  
accrual 应计项目；应累算数目 KT];SF^Y  
accrual basis 应计制；权责发生制 ]bN&5.|  
accrual basis accounting 应计制会计；权责发生制会计 ,t%CK!8  
accrue 应累算；应计 ?S@R~y0K  
accrued benefit 应累算利益 }-{b$6]  
accrued charges 应计费用 `[@^m5?b-  
accrued cumulative preference share dividend 应累算的累积优先股股息 te;Ox!B&  
accrued expenses 应累算费用 @0ov!9]Rw-  
accrued interest payable 应付利息；应计未付利息 &cu] vw  
accrued interest receivable 应收利息；应计未收利息 *hZ~i{c,7  
accrued right 累算权益 ;Lsjh#  
accruing profit 应累算的利润 GL5^_`n  
accumulated fiscal reserve 累积财政储备 i9;27tT~<  
accumulated profit 累积利润；滚存溢利 }*.:Hv"  
accumulated reserve 累积储备 j!S1Y0CV  
accumulation of surplus income 累积收益盈余 w`j*W$82
  
acquired assets 既得资产 [T4 pgt'H  
acquisition 收购；购置；取得 VZ2.w4b  
acquisition cost 购置成本 Bzu(XQ
 
acquisition expenses 购置费用
/1 US,  
acquisition of 100% interest 收购全部股权 pymx\Hd,  
acquisition of control 取得控制权 $!F&>=o  
acquisition of fixed assets 购置固定资产 7}d$*C  
acquisition of shell “买壳” E#<7\p>  
acquisition price 收购价 EvqUNnjR  
act of God 天灾 i'!jx.  
acting partner 执事合伙人 cB
ab2/
 
active market 买卖活跃的市场；交投畅旺的市场；旺市 8lOZIbwS  
active partner 积极参与的合伙人 ..jq[(;N  
active trading 交投活跃 C!7U<rI  
actual circulation 实际流通 @1<omsl  
actual cost 实际成本 #.)xm(Ys  
actual expenditure 实际开支；实际支出 ]{|fYt_-  
actual income 实际入息；实际收入；实际收益 8>Du  
actual market 现货市场 /[Bl  
actual price 现货价；实际价格 }%!FMXe  
actual profit 实际利润 Lf^5Eo/ 5A  
actual quotation 实盘；实际价位；实际报价 (Bt;DM#>  
actual year basis 按实际年度计算 .'5
'0lR5  
actuals 实货 8Wdkztp/S  
actuarial investigation 精算调查 Ii~; d3.  
actuarial principle 精算原则 0{0;1.ZP  
actuarial report 精算师报告 PyC;f8n'(  
Actuarial Society of Hong Kong 香港精算学会 ;48P vw>g}  
actuarial valuation 精算师估值 @[d#mz  
actuary 精算师
N 8:"&WM  
ad referendum agreement 暂定协议；有待覆核的协定 e
zcS[r  
ad valorem duty 从价税；按值征税 7.Ml9{M/i  
ad valorem duty system 从价税制 <`c25ih.4  
ad valorem fee 从价费 v9E+(4I9_  
ad valorem tariff 从价关税 &<gUFcw7Ui  
additional allowance 额外免税额 7szls71/=  
additional amount for unexpired risk 未过期风险的额外款额 j`2B}@2  
additional assessable profit 补加应评税利润 MV0<^/p|  
additional assessment 补加评税 4ef*9|^x#  
additional commitment 额外承担 a
9#W9
eP  
additional commitment vote 额外承担拨款 w::r?.9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^273l(CZ1  
additional dependent parent allowance 供养父母额外免税额 <Gr9^C  
additional provision 额外拨款 .-.q3ib  
additional stamp duty 附加印花税 j7@!J7S  
additional tax 补加税罚款；补加税款 ljup#:n  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 nU}~I)@V  
adjudged bankrupt 被裁定破产 CV!;oB&  
adjudicated bankrupt 裁定破产人 OM20-KDc5  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 gI)w^7Gi  
adjudication of bankruptcy 裁定破产；宣告破产 <K.Bq]
 
adjudication of insolvency 裁定无力偿还债务 I:F'S#  
adjusted actual 经调整的实数；调整后的实数 EvwbhvA(  
adjusted current assets 经调整的流动资产；调整后的流动资产 0=OD?48<  
adjusted figure 经调整的数字；调整后的数额 E x_L!9>!  
adjusted liabilities 经调整的负债；调整后的负债 M'\pkzx  
adjusted loss 经调整的亏损；调整后的亏损 x8 f6,  
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 RRx`}E9,  
adjusted profit 经调整的利润；调整后的利润 #mgA/q?A  
adjusted surplus 经调整的盈余额；调整后的盈余额 [zY!'cz?  
adjusted value 经调整的价值；调整后的价值 QjQ4Z'.r>  
adjustment 调整；修订；理算〔保险〕 |yLk5e~@-  
adjustment centre 调剂中心 i[^k.W3gf  
adjustment lag 调整过程的时间差距；调整时差 1KW3l<v-6  
adjustment mechanism 调整机制 HR[Q ?rg  
adjustment of loss 亏损调整 'Z\{D*=V8  
adjustment process 调整过程；调整程序 X!T|07#c  
adjustment range 调整幅度 TkA9tF
i  
administered exchange rate 受管制汇率 \4OK!6LkI  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 B^Xy0fq  
administration expenses 行政费用 G3H#XK D  
administration fee 手续费；行政费 HjV\lcK:v  
administration in bankruptcy 破产管理 *I=_*LoG2  
administration order 遗产管理令 -"F0eV+y  
administrator 管理人；遗产管理人 8dc538:q}  
administrator of the estate 遗产管理人 M|U';2hZN:  
admission of debt 债项承认书 %v]7BV^%6  
admission of proof 接纳债权证明 ER{yuw  
advance 放贷款项；垫付款项；预支款项；预付款项 BwJNi6,  
advance account 暂支帐目；预付款帐户 PPN q:,  
advance compensation 预付补偿金 \C|;F  
advance from shareholder 股东垫款 w3<Z?lj:  
advance pending reimbursement 预支以待日后付还 EtGH\?d~]  
advanced economy 先进经济体系 ?Rlgv5P!  
advancement 预付；预付财产 Y.E?;iS
  
advances warrant 垫款令 3nwz<P  
advancing 贷出 !loO%3_)  
adverse balance 逆差 ]a)IMIh;
 
adverse exchange 逆汇 =Q@6c   
advertisement addressed to shareholders 在报章刊登的致股东通告 PM@XtL7J  
advice for collection 托收通知书 j\
! e9M  
advice of drawing 提款通知书；汇票通知书 f](I.lm:  
advice of payment 付款通知 !0b

%Jh  
Advisory Committee [Securities and Futures Commission] ?hKm&B;d  
谘询委员会〔证券及期货事务监察委员会〕 6%>/og\%  
Advisory Committee on Diversification 经济多元化谘询委员会 _~ v-:w  
affidavit 誓章；遗产申报誓章 w-lrnjs  
affidavit of no receipt 述明无收款的誓章 ^Ss<X}es-  
affiliate 联号；联营公司；附属公司 !@( M_Z'  
affiliated company 附属公司；联号；联营公司 77``8,  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 6!Qknk$  
affordability 负担能力 -z
pr
NQW  
African Development Bank [AfDB] 非洲开发银行 6mwvI4)  
after-acquired property 事后取得的财产 # 2d,U\_  
after-hours dealing 市后交易 PDhWFF  
after-tax profit 税后盈利；税后利润；税后溢利 ,`<]>;s  
agency agreement 代理协议 Bgf=\7;5  
agency expenses 代理机构的开支 mLJDxh'B  
agency fee 代理费 $>;a'f~  
Agency Law 《代理法》 $;y1Qiel  
agent 代理人；承销人 Cgo9
rC~]  
agent of company 公司代理人 gTnS[  
agent's fee 代理人费；经纪费 oK)[p!D?0{  
aggregate 总计；总数；总体数字 &%6NQWW  
aggregate amount 总款额；总额
Q]/B/  
aggregate assets and liabilities 总体资产与负债 t7&Dwmck9  
aggregate at constant price 按固定价格计算的总体数字 sqT^t!  
aggregate demand 总需求 z=B< `}@3  
aggregate gross position 总持仓量 3i6h"Wu`n  
aggregate limit 总限额 \OP9_J(*  
aggregate of salaries tax 合计薪俸税
_y>}#6B  
aggregate performance 总体表现；总体业绩 'v\j.j/i  
aggregate supply 总体供应 W
;.{]x.0  
aggregate surplus 总盈余 .`Sw,XL5  
aggregate total 整体总额 :xM}gPj"  
aggregate value 总值；合计价值 YhS{$Z  
aggregated basis 合计基准 mzu<C)9d,
 
aggregated net chargeable income 合计应课税入息实额 z<t>hzl7  
aggregation 合并计算；合计；总和 <E SvvTf  
aggregation of incomes of husband and wife 夫妇入息合并计算 U3/8A:$y  
aggregation of property 财产的总和 =C#*!N73  
agio 差价；贴水 G&jZ\IV  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 a/34WFC  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 5.dl>,  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 KhrFg1|  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *(icR  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Z&A0hI4d  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment TQ?#PRB  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 X>}@EH
T  
agreement for a settlement 授产协议 bGu([VB  
agreement for assignment 转让协议 6i| ~7md,  
agreement for sale 售卖协议；买卖协议 !j{CuA/  
agreement for sale and purchase 买卖协议 iyc$)"w  
agreement for the payment of interest 支付利息协议 O)`Gzx*ShU  
agreement for the repayment of money 还款协议 4b=
Gg  
agreement of reinsurance 再保险协议 }Fm\+JOS   
Agricultural Bank of China 中国农业银行 i$["aP~G  
air passenger departure tax 飞机乘客离境税 D!S8oKW  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 '=p?  
airport tax 机场税 W1hX?!xp!  
alcohol duty 酒精税 -n-Z/5~ X  
alienation 让与；让渡；转让
" <Qm -  
alimony 生活费；赡养费 s@PLS5d"  
All Ordinaries Index [AOI] 所有普通股指数 QypZH"Np  
all risks 全险；综合险 \ZsP]};*  
All Sales Record for Stock Market 《股票市场成交报告》 2 ^oGwx @  
Allied Capital Resources Limited 新联财务有限公司 @C=m?7O98  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 L$kgK#T  
allocation letter 拨款信件 oK$'9c5<  
allocation of fund 分配款项；预留款项 *y?[<2"$
 
allocation of profit 利润分配；溢利分配 $C$ub&D ~"  
allocation warrant 拨款令 H~eGgm;p  
allotment 分配；配股 |*ReqM|_C  
allotment notice 股份配售通知；配股通知 3[.3dy7,Z  
allotment of shares 股份分配 UG #X/%p  
allowable 可获宽免；免税的 {l@WCR  
allowable business loss 可扣除的营业亏损 n_}aZB3;U  
allowable expenses 可扣税的支出 %XR<isn  
allowance 免税额；津贴；备抵；准备金 [EruyWK  
allowance for debts 债项的免税额 $cu]_gu  
allowance for depreciation by wear and tear 耗损折旧免税额 R B%:h-t4  
allowance for funeral expenses 殡殓费的免税额 4dD2{M  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 kf'=%]9#_T  
allowance for repairs and outgoings 修葺及支出方面的免税额 @+E7w6>%  
allowance to debtor 给债务人的津贴 >9MS"t  
alteration of capital 资本更改 I3PQdAs~&h  
alternate trustee 候补受托人 *x!LKIpv  
amalgamation 合并 ?^. Pt  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8 ip^]  
ambit of charges 征税范围；收费范围 `H"vR:~{  
amended valuation 经修订的估值 y] y9'5_  
American Commodities Exchange 美国商品交易所 DL1 +c`d  
American Express Bank Limited 美国运通银行 E?_ zZ2  
American Stock Exchange 美国证券交易所 Wt:~
S/l  
amortization 摊销 +<{m45  
amount due from banks 存放银行同业的款项 %i595Ij-]  
amount due from banks abroad 存放海外银行同业的款项 %jTw  
amount due from holding companies 控股公司欠款 +!><5  
amount due from local banks 存放本港银行同业的款项 op.d;lO@  
amount due to banks 银行同业的存款 ly=a>}F_  
amount due to banks abroad 海外银行同业的存款 H#`8Ey  
amount due to holding companies 控股公司存款 #N$9u"8C  
amount due to local banks 本港银行同业的存款 c;^A)_/  
amount due to outport banks 外埠银行同业的存款
(-J<Vy]  
amount for note issue 发行纸币的款额 R+uw/LG  
amount of bond 担保契据的款额 8jNOEM(0Y+  
amount of consideration 代价款额 Z0W0uP;J  
amount of contribution 供款数额 2LC w*eT{)  
amount of indebtedness 负债款额 #QS?s8IrW  
amount of principal of the loan 贷款本金额 TaWaHf  
amount of rates chargeable 应征差饷数额 -x5F;d}  
amount of share capital 股本额 |Qr:!MA  
amount of sums assured 承保款额 }
jiK3?e  
amount of variation 变动幅度 6bUl>4  
amount of vote 拨款数额 bS%C?8  
amount payable 应付款额 tpGCrn2w>  
amount receivable 应收款额 K[]K53Nk  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v^TkDf(Oz  
analysis 分析 e[8UH=`|  
ancillary risk 附属风险 1yS&~ y?a  
annual account 周年帐目；周年帐目报表；年度决算；年结 QAUykS8  
annual accounting date 年结日期 _ Mn6L=  
annual allowance 每年免税额；年积金；年度津贴；年津 XL~>rw<  
annual balance 年度余额 QtlT&|$   
annual disposable income 每年可动用收入 =Epq%,4nG  
annual estimates 周年预算 hkF^?AJ  
annual fee 年费 B:nK)"{  
annual general meeting 周年大会 M $uf:+F  
annual growth rate 年增率；每年增长率 A%n?}  
annual long-term supplement 长期个案每年补助金 I)lC{v  
annual pensionable emolument 可供计算退休金的年薪 xl,ryc3J  
annual report 年报 lQ$+JX;n(y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1$(  
annual return 周年报表；周年申报表；每年报税表格 $+jy/:]D  
Annual Return Rules 《周年报表规则》 |6*Va%LYO-  
annual review of consumer prices 每年消费物价回顾 !5~k:1=  
annual roll-forward basis 逐年延展方式 O2lIlCL  
annual salary 年薪 }lO }x  
annual statement 年度报表；年度决算表 4 4`WYK l  
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 |]tZ hI"3<  
annuitant 年金受益人 XWXr0>!,?  
annuity 年金 I=odMw7Hj  
annuity contract 年金合约 }LQ\a8]<
 
annuity on human life 人寿年金 R{`gR"*  
antecedent debt 先前的债项 QTE:K?  
ante-dated cheque 倒填日期支票 dm& /K 4c  
anticipated expenditure 预期开支 3HKxYvc C  
anticipated net profit 预期纯利 WGMb8 /{$P  
anticipated revenue 预期收入 s`1^*Dl%+  
anti-inflation measure 反通货膨胀措施 /=/ HB  
anti-inflationary stance 反通货膨胀立场 ](nH{aY!  
apparent deficit 表面赤字 .pW o>`"  
apparent financial solvency 表面偿债能力 nALnB1  
apparent partner 表面合伙人 7UDq/:}Fo  
application for personal assessment 个人入息课税申请书 j%WY ,2P  
application of fund 资金应用 Ro~fvL~Ps  
application to release as liquidator and to destruct the books of accounts and documents e96#2A5f  
申请免除清盘人职务及毁灭帐簿与文件 [zx|eG<&-  
appointed actuary 委任精算师 GMe0;StT  
appointed auditor 委任核数师；委任审计师 X Ny Y$  
appointed trustee 委任的受托人 1a*6ZGk.  
appointer 委任人 b!,j
a?  
apportioned pro rata 按比例分摊 f~R[&q+  
apportionment 分配；分摊 A_i zSzC1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bQj`g2eyM  
apportionment formula 分摊方程式 hLo>R'@uN  
apportionment of estate duty 遗产税的分摊 T]uKH29.%  
appraisal 估价；评估 +`Fb_m)f  
appreciable growth 可观增长 P9s_2KOF  
appreciable impact 显着影响 'e85s%ru  
appreciable increase 可观增长 b}}y=zO|$  
appreciation 增值；升值 v8  
appreciation against other currencies 相对其他货币升值 M?R!n$N_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J^h'9iQpi  
appreciation tax 增值税 FR["e1<0  
appropriation 拨款；拨用；拨付 dE GX3 -  
appropriation account 拨款帐目 Vmtzig3w[  
Appropriation Bill 拨款法案 506V0]`/  
appropriation-in-aid system 补助拨款办法 F1J#Y$q~L  
approved assets 核准资产 ydup)[n  
approved basket stock 认可一篮子证券 ? oc+ 1e  
approved budget 核准预算 dk8y>uLr_  
approved charitable donation 认可慈善捐款 qCQu^S' iD  
approved charitable institution 认可慈善机构 I{EIHD<  
approved currency 核准货币；认可货币 3a9u"8lG  
approved estimates 核准预算 + ~~ Z0.[  
approved estimates of expenditure 核准开支预算 4&]%e6,jH  
approved overseas insurer 核准海外保险人 iJ4<f->t  
approved overseas trust company 核准海外信托公司 }_]As}E  
approved pooled investment fund 核准汇集投资基金 Pa
[?L:E  
approved provident fund scheme 认可公积金计划 !-ZP*V3}h  
approved provision 核准拨款 1@@y]s_.a  
approved redeemable share 核准可赎回股份 *_#&"(P  
approved regional stock 认可地区性证券 g&kH'fR8  
approved retirement scheme 认可退休金计划 /`}6rXnw9  
approved subordinated loan 核准附属贷款 mYzcVhV  
arbitrage 套戥；套汇；套利 o
6|"J%9GX  
arbitrageur 套戥者；套汇者 zsQF,7/}B  
arbitrary amount 临时款项 qh H+m  
arrangement 措施；安排；协定 )tvc/)&A}  
arrears 欠款 _0m}z%rI  
arrears of pay 欠付薪酬 F^]aC98]1  
arrears of revenue 逾期未收税款；逾期未收的帐项 -F1P28<?  
articles of association 组织章程；组织细则；组织章程细则 0$l&i=L  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &1~Re.*B  
ascertainment of profit 确定利润 H) cQO?B  
"Asia Clear" “亚洲结算系统” F^xaz^=`u  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 R}hlDJ/m-  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 cCk1'D|X[e  
Asian Development Fund [ADF] 亚洲发展基金 I:HV6_/^-G  
Asian dollar bond 亚洲美元债券 @ct#s:t  
Asian dollar market 亚洲美元市场 2]3G1idB  
Asian dollar rate 亚洲美元利率 ;M-,HK4=  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 j C9<hLt  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 %]!?{U\*k  
asked price 沽盘；喊价；索价；卖方报价 ExQ--!AC=  
assessable income 应评税入息 _Qg{ ;  
assessable loss 应评税亏损 aoK4Du{  
assessable profit 应评税利润 Txu>/1N,  
assessable value 应评税值 `BpCRKTG  
assessed profit 估定利润 7> )l{7  
assessed value 经评估价值 QU,?}
w'?d  
assessment 评税；评定；估价；评税单 %uW<  
assessment number 评税编号；估价编号 R@&?i=gk  
assessment of additional tax 补加税评税 }-dF+m:  
assessment of performance 业绩评估；实绩评价 v|>BDN@,6  
Assessor 评税主任 B]i+,u  
asset price bubbles 资产价格泡沫 "~Us#4>  
asset-backed securities 具资产保证的证券
Fos1WH?\  
assets accretion 资产增值 1&}G+y  
assets and liabilities 资产与负债 ONNW.xHp  
assets betterment statement 资产递增表；资产改进表 so'eZ"A:  
assets lending 实物放款；有抵押贷款 TZkTz P[  
assets of the company passing on the death 死者去世时转移的公司资产 v3Eo@,-  
assets pledged as security for liabilities 用作负债抵押的资产 ?nY/, q&  
assets portfolio 资产投资组合 /lru"R D  
assets price 资产价格 x7Eeb!s0f,  
assets quality 资产质素 Sw[=S '(l  
assets realization 资产变现 ^T=5zqRD  
assets refinancing arrangement 资产再集资安排 bnIf}ut-G  
assets securitization 资产证券化 ,znL,%s  
assets situated outside Hong Kong 在香港以外地方的资产 gl Li  
assets stripping 削减资产；拆卖资产 Z"+(LO!  
assets value 资产值 RBPYGu'6B  
assignee 承让人 c'SM>7L  
assignment 转让；转让书；转让契 \/pVcR  
assignment of interest 权益转让 N0=b[%g;n  
assignment of letters patent and trade mark 专利证书及商标转让 E|\3f(aF  
assignment of property 物业转让；物业转让书 V`U/'N-ay  
assignment right 转让权 ;B(;2.<"J  
assignor 转让人 U24V55ZnI  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 V.+DP  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 rC=f#YjR  
associate member 附属会员 h@EJTAi  
associated body corporate 相联法人团体 <x^IwS  
associated company 相联公司；联属公司 p{
w}  
associated corporation 相联法团 Gl=@>Dc%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] &MBOAHhze  
公认会计师公会〔英国〕 I)qKS@  
Association of Futures Exchange Brokers 香港期货经纪协会 (Jm(}X]sh[  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 P~;<o!f  
association of underwriters 承保人组织 A=y24m  
assumption of control 接管 !:&2+%  
assurance 担保；保险；转易；转易书 S`iM.;|`O  
assurance of interest 权益的转易 nsy!p5o  
at 19XX price 按一九ＸＸ年价格计算 P"U>tsHK:  
at a discount 按赔价计算；按贴水价格计算；打折扣 [qq`cT@  
at a premium 按溢价计算；按升水价格计算 m21QN9(i%  
at call 通知付款；按通知 TZ)(ZKX*R  
at constant market price 按固定市价计算 l@(t^68OD  
at constant price 按固定价格计算 Z(#XFXd  
at cost 按成本计算 34HFrMi  
at current market price 按当时市价计算；按现时市价计算 X}kVBT1w+x  
at current price 按当时价格计算；按现时价格计算 'Wd3`4V$  
at factor cost 按要素成本计算；按生产要素成本计算 ikeJDKSG  
at money-of-the-day price 按付款当日价格计算 @?(nwj~ s`  
at or better 按指定或较佳价位〔买卖指令〕 + ?[ ACZF  
at par 按面值计算；平价 QJb7U5:B+  
at sight 见票即付 `1}HWLBX.  
at the close 按收市盘 # r2$ZCo3o  
at the opening 按开市盘 m/SJ4op$  
attestation 见证；见证条款 ,%& LG],6  
at-the-money option 平价期权 Aigcq38  
attorney 受权人；受托代表人 \>&@lA  
attornment 新拥有人承认书 HE8'N=0  
attributable profit 可归属利润 Nu>sp,|A  
attributable share value 可归属股份价值 `kI?Af*;v  
Auckland Stock Exchange 奥克兰证券交易所 !]n{l_5r  
auction 拍卖 uMljH@xBc  
auctioneer 拍卖商 2y&_Z^kI?  
audit 审计；核数 ;F" kD  
Audit Commission 审计署 }?\#_BCjx(  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] sASAsGk<  
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〕 o;HdW  
audit review 帐目审查 h'z+8X_t  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 OLhWkN,qA  
audited account 审计帐目；经审计的帐目 T<w*dX7F0K  
audited annual account 经审计的周年帐目 cN0~;!{i  
audited balance sheet 经审计的资产负债表 X
Y&]T'A  
auditor 核数师；核数主任；审计师 i'[n`|c<  
auditor's certificate 核数师证明书；审计师证明书 HPv&vdr3  
auditor's report 核数师报告；审计师报告 %`t]FV^#  
Aussie bond 澳元债券 *rujdQ
f  
austerity budget 紧缩预算 $_%2D3-;D  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Off: ~  
Australia All Ordinaries Index 澳洲所有普通股票指数 E1mI Xd;.  
Australian Dollar [AUD] 澳元 BZnp #}f  
Australian Options Market 澳大利亚期权市场 N>uZt2  
Australian Securities Commission 澳洲证券事务监察委员会 b7F3]W<`&  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 z/Mhu{ttL  
Australian Stock Exchange 澳大利亚证券交易所 7zz(#  
Austrian Schilling [ATS] 奥地利先令 mH7CgI  
authentication 认证；鉴证 (@N~ j&
  
authority to purchase 委托购买证；委购书 f z/?=  
authorization 认可；核准；授权；授权书 I\F=s-VVY  
authorization by direction 指示授权 (9'G  
authorization by instruction 指令授权 FcJ.)U  
authorization by warrant 令状授权 ,Yiq$Z{qQ  
authorization of unit trust 单位信托的认可 U>3%!83kF  
authorized agent 指定代理人 $A5B{2  
authorized capital 法定资本 Ynk><0g6  
authorized clerk 出市员 {!:|.!-u  
authorized dealer 认可交易商 P %U9S  
authorized financial institution 认可财务机构 6w:g77SH)%  
authorized fund 认可基金 wnZ*k(  
authorized fund house 获授权的基金公司；认可基金公司 Xm0&U?dZB  
authorized institution 认可机构 oK(W)[u  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 N'Z_
6A*-  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 4`EvEv$i  
authorized insurer 获授权保险人；获认可承保人 GT1 X  
authorized investment 特准投资项目 |{}d5Z"5;}  
authorized person 获授权人 ?$`1%Y9  
authorized representative 获授权代表 KqG$zC^N  
authorized share capital 法定股本 ` i^`Q  
automated quotation system 自动报价系统 
5Fl  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] wKeSPs{x  
自动交易系统〔香港期货交易所有限公司〕 S|=rF<]my  
automatic adjustment mechanism 自动调整机制 f(9$"Vi  
automatic adjustment system 自动调整系统 ux/[d6To  
Automatic Clearing House 自动票据交换所 A+
bubH,  
automatic exchange rates accumulation system 自动化汇率累集系统 2=Vkjh-  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 uV*f  
automatic teller machine [ATM] 自动柜员机 >k&lGF<nl  
autopay 自动转帐 eW }jS/g`  
available assets 可用资产 x"h)"Y[c5  
available fiscal reserve 现存财政储备 :a^,Ei-&  
available profit 可用利润 I_Mqh4];  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 0 6G[^  
average 平均；平均数；海损 6{FS/+  
average basic salary 平均基本薪金 w$<fSe7  
average consumer expenditure 平均消费开支；一般消费开支 v=yI#
5  
average cost 平均成本 QBBJ1U  
average cost of land production 增辟土地平均成本 [K|>s(Sf*  
average daily turnover 平均每日成交额 Br.$L  
average daily wage rate 平均每日工资率 (fLbg,  
average expenditure pattern 平均开支模式 +-KRp1qq  
average growth rate 平均增长率 Vms7 Jay  
average net fixed assets 固定资产平均净值 Ow&'sR'CX  
average of relatives 相对价格平均数 Y;I(6`,Y  
average price 平均价格 a_#eGe>  
average propensity to consume 平均消费倾向；一般消费倾向 dM@k(9|  
average propensity to save 平均储蓄倾向；一般储蓄倾向 zWR*g/i  
average rate 平均率 bju,p"J1-E  
average revenue 平均收入；平均收益 OB? 79l  
average stock 平均库存；平均存货 UdM5R [  
average yearly rent 平均年租 H&>>]DD  
avoidance of double taxation 避免双重课税 ;wYwiSVd  
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 G4`sRaT.  
YaE['a  
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