一些有用的会计术语(也不知道发的地方对不对)A

A: hcpe~spz9|  
A share Ａ股；甲类股份 zSjZTA/Z  
abatement of tax 减税；减扣免税额 NtmmPJ|5  
ABN AMRO Bank N.V. 荷兰银行 XqGa]/;}  
above-the-line expenditure 线上项目支出；经常预算支出 Wj8WT)cB  
above-the-line receipt 线上项目收入；经常预算收入 E5?$=cL?  
ABSA Asia Limited 南非联合亚洲有限公司 8_Z"@  
absolute change 绝对数值变更 O;$}j:;KF  
absolute expenditure 实际开支 1)5/a5  
absolute guideline figure 绝对准则数字 H vHy{S4  
absolute interest 绝对权益 w4FYd  
absolute order of discharge 绝对破产解除令 vXZ )  
absolute profit margin 绝对利润幅度 9rIv-&7'm  
absolute value 实值；绝对值 P'<j<h6  
absolutely vested interest 绝对既得权益 _88X-~.  
absorbed cost 已吸收成本；已分摊成本 :;;k+Sw3  
absorption 吸收；分摊；合并 8?rq{&$t  
absorption rate 吸收率；摊配率；分摊率 x_9#:_S'  
ACB Finance Limited 亚洲商业财务有限公司 l3+G]C&<  
acceptable form of reciprocity 合理的互惠条件 .$1S-+(kV  
acceptable rate 适当利率；适当汇率 b81cq,  
acceptance agreement 承兑协议 ;X:Bh8tEV  
acceptance for honour 参加承兑 >`|Wg@_  
acceptor 承兑人；接受人；受票人 :QF`Orb!^  
acceptor for honour 参加承兑人 @vL0gzE?nB  
accident insurance 意外保险 XtE O)  
Accident Insurance Association of Hong Kong 香港意外保险公会 TEbIU8{Y  
accident insurance scheme 意外保险计划 oFhBq0@  
accident year basis 意外年度基准 B 74  
accommodation 通融；贷款 GPx+]Jw8\  
accommodation bill 通融票据；空头票据 ^)o]hE|  
accommodation party 汇票代发人 J\N&u#  
account balance 帐户余额；帐户结余 [ {HTGz@(  
account book 帐簿 T+S\
'f\  
account collected in advance 预收款项 C~^T=IP  
account current book 往来帐簿 %TO&  
account of after-acquired property 事后取得的财产报告 3T>6Q#W5eO  
account of defaulter 拖欠帐目 dA<SVk*0Q  
account payable 应付帐款 VbNN1'a-  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 o?
+?@Xb'  
account receivable 应收帐款 O_ vH w^  
account receivable report 应收帐款报表 TW wE3{iF  
account statement 结单；帐单；会计财务报表 'e6J&X  
account title 帐户名称；会计科目 0X$2~jV>  
accountant's report 会计师报告 #ApmJLeCO  
Accountant's Report Rules 会计师报告规则 b&]z^_m)  
accounting and auditing procedure 会计与审计程序；会计与核数程序 9?^0pR p  
Accounting Arrangements 《会计安排》 1(Z+n,Hh  
accounting basis 会计基础 Iu(]i?Y  
accounting by Official Receiver 破产管理署署长呈交的帐目 NBAOVYK  
Accounting Circular 《会计通告》 'H"!%y{:i  
accounting class 会计类别 CYsLyk  
accounting date 记帐日期；会计结算日期 l\!`ZhM,  
accounting for money 款项核算 o5YL_=7m  
Accounting Officer 会计主任 } Fli  
accounting period 会计报告期；会计期 ~mZ[@Z  
accounting policy 会计政策；会计方针 wod(P73?  
accounting practice 会计惯例 yr*~?\  
accounting principle 会计准则 7UqDPEXU]`  
accounting record 会计记录 !Q,Dzv"7  
accounting report 会计报告 fJ=(oF=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 mnw(x#%
P  
Accounting Society of China 中国会计学会 .bRtK+}F#  
accounting statement 会计报表 r1z+yx  
accounting system 会计制度；会计系统 =>&~p\Aw  
accounting transaction 会计事项；帐务交易 p9!jM\(  
accounting treatment 会计处理 o#D'"Tn!  
accounting year 会计年度 I]cZcx,<q  
accretion 增值；添加 MlLM $Y-@  
accrual 应计项目；应累算数目 {bC(>k|CQ  
accrual basis 应计制；权责发生制 #KuBEHr  
accrual basis accounting 应计制会计；权责发生制会计 ]vw%J ^7:a  
accrue 应累算；应计 &V%faa1  
accrued benefit 应累算利益 7.+vp@+  
accrued charges 应计费用 !Q}Bz*Y  
accrued cumulative preference share dividend 应累算的累积优先股股息 cV7a, *  
accrued expenses 应累算费用 \Hq=_}]F  
accrued interest payable 应付利息；应计未付利息 aU$80  
accrued interest receivable 应收利息；应计未收利息
Xi~I<&  
accrued right 累算权益 B7S)L#l_\  
accruing profit 应累算的利润 .3>q3sS  
accumulated fiscal reserve 累积财政储备 S2 P9C"  
accumulated profit 累积利润；滚存溢利 '#yIcV$  
accumulated reserve 累积储备 '$4&q629d  
accumulation of surplus income 累积收益盈余 vq\L9$WJ  
acquired assets 既得资产 NFG~PZ`6R  
acquisition 收购；购置；取得 j9}.U \  
acquisition cost 购置成本 ]6MXG%  
acquisition expenses 购置费用 E{\T?dk1$  
acquisition of 100% interest 收购全部股权 d6zq,x!
cI  
acquisition of control 取得控制权 gQeoCBCE  
acquisition of fixed assets 购置固定资产 H1 i+j;RN  
acquisition of shell “买壳” T:!H^  
acquisition price 收购价 ?
xwZ< A  
act of God 天灾 > lI2r}  
acting partner 执事合伙人 E};1 H  
active market 买卖活跃的市场；交投畅旺的市场；旺市 s-F3(mc(  
active partner 积极参与的合伙人 %+(fdk-k+  
active trading 交投活跃 @# .a5  
actual circulation 实际流通 n8q%>.i7  
actual cost 实际成本 _+Uf5,.5yU  
actual expenditure 实际开支；实际支出 R0nUS<
b0  
actual income 实际入息；实际收入；实际收益 3=0b  
actual market 现货市场 ,fhwDqR ?  
actual price 现货价；实际价格 q1A0-W#4  
actual profit 实际利润 kZcGe*  
actual quotation 实盘；实际价位；实际报价 VT;cz6"6b4  
actual year basis 按实际年度计算 /1hcw|cfC  
actuals 实货 >/.Ae8I)  
actuarial investigation 精算调查 R78P](1\>  
actuarial principle 精算原则 /g!X[rn7Q  
actuarial report 精算师报告 J$(79gH{  
Actuarial Society of Hong Kong 香港精算学会 c=Zurqj  
actuarial valuation 精算师估值 g{hbq[>X]  
actuary 精算师 .G/RQn]x}  
ad referendum agreement 暂定协议；有待覆核的协定 ;F/s!bupCM  
ad valorem duty 从价税；按值征税 Gd|j
E  
ad valorem duty system 从价税制 (cp$poo  
ad valorem fee 从价费 Oj
K+`D_C  
ad valorem tariff 从价关税 i}C%`1+(  
additional allowance 额外免税额 B^j(Fq  
additional amount for unexpired risk 未过期风险的额外款额 Mu_'C$zA  
additional assessable profit 补加应评税利润 \'B%lXh  
additional assessment 补加评税 ALKzR433/  
additional commitment 额外承担 wy""02j  
additional commitment vote 额外承担拨款 V)mi1H|m  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 v5L#H=P  
additional dependent parent allowance 供养父母额外免税额 f%%'M.is  
additional provision 额外拨款 1+ V<-I@{  
additional stamp duty 附加印花税 ~tB9kLFG  
additional tax 补加税罚款；补加税款 .Txwp?};  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 hNF,sA  
adjudged bankrupt 被裁定破产 n%{oFTLCo  
adjudicated bankrupt 裁定破产人 Lnl-
han%  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 >UV=k :Q  
adjudication of bankruptcy 裁定破产；宣告破产 fBPJ8VY  
adjudication of insolvency 裁定无力偿还债务 -B:O0;f  
adjusted actual 经调整的实数；调整后的实数 zzX9Q
:  
adjusted current assets 经调整的流动资产；调整后的流动资产 rTeADu_vf  
adjusted figure 经调整的数字；调整后的数额 mXUe/*r0T  
adjusted liabilities 经调整的负债；调整后的负债 oN(F$Nvk  
adjusted loss 经调整的亏损；调整后的亏损  \>e>J\t:  
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 0"u=g)3  
adjusted profit 经调整的利润；调整后的利润 N0(($8G  
adjusted surplus 经调整的盈余额；调整后的盈余额 buxyZV@1  
adjusted value 经调整的价值；调整后的价值 inyS4tb  
adjustment 调整；修订；理算〔保险〕 -raZ6?Zjc  
adjustment centre 调剂中心 V V Aw y6  
adjustment lag 调整过程的时间差距；调整时差 SXmh@a"*\  
adjustment mechanism 调整机制 \6,Z<.I  
adjustment of loss 亏损调整 a0cW=0l=  
adjustment process 调整过程；调整程序 fXAD~7T*s  
adjustment range 调整幅度 `e+eL*rZ~  
administered exchange rate 受管制汇率 QtfLJ5vi  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 |d_ rK2  
administration expenses 行政费用 -V}ZbXJD  
administration fee 手续费；行政费 uF]+i^+  
administration in bankruptcy 破产管理 Wu693<  
administration order 遗产管理令 d6"B_,*b  
administrator 管理人；遗产管理人
cONfHl{  
administrator of the estate 遗产管理人 *9}~?#b  
admission of debt 债项承认书 
suZ`  
admission of proof 接纳债权证明 ,+RoJwi m  
advance 放贷款项；垫付款项；预支款项；预付款项 v0|"[qGb  
advance account 暂支帐目；预付款帐户 Xd9<`gu  
advance compensation 预付补偿金 Jv:|J DZ'  
advance from shareholder 股东垫款 ^Kh>La:>O  
advance pending reimbursement 预支以待日后付还 BC1P3Sk 6X  
advanced economy 先进经济体系 Redxg.P  
advancement 预付；预付财产 hFt~7R  
advances warrant 垫款令 IV$2`)[A&X  
advancing 贷出 .y~~[QF}8  
adverse balance 逆差 PX,fg5s\b  
adverse exchange 逆汇 /M~rmIks  
advertisement addressed to shareholders 在报章刊登的致股东通告 ZQrgYeQl"  
advice for collection 托收通知书 NKw}VW'|  
advice of drawing 提款通知书；汇票通知书 LY(h>`  
advice of payment 付款通知 7=]Y7"XCf  
Advisory Committee [Securities and Futures Commission] 2&U<Wiu\}  
谘询委员会〔证券及期货事务监察委员会〕 v:@ud,d<  
Advisory Committee on Diversification 经济多元化谘询委员会 :a9$f8*b  
affidavit 誓章；遗产申报誓章 m{sc
h`bP  
affidavit of no receipt 述明无收款的誓章 2v\-xg%1  
affiliate 联号；联营公司；附属公司 *wfkjG  
affiliated company 附属公司；联号；联营公司 }@wXm  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 [{9&KjI0K  
affordability 负担能力 \)9R
1zp/x  
African Development Bank [AfDB] 非洲开发银行 l
~ /y  
after-acquired property 事后取得的财产 (ZuV5|N  
after-hours dealing 市后交易 WnC0T5S?U  
after-tax profit 税后盈利；税后利润；税后溢利 MFLw^10(T  
agency agreement 代理协议 Voc&T+A m  
agency expenses 代理机构的开支 auQfW
O[ u  
agency fee 代理费 +)K yG  
Agency Law 《代理法》 )ur&Mnmm  
agent 代理人；承销人 jRIm_)  
agent of company 公司代理人 &b&o];a  
agent's fee 代理人费；经纪费 S~ 3|  
aggregate 总计；总数；总体数字 MHKB:t]hA  
aggregate amount 总款额；总额 k~b8=$  
aggregate assets and liabilities 总体资产与负债 EM.rO/qcW  
aggregate at constant price 按固定价格计算的总体数字 uu582%tiG  
aggregate demand 总需求 y7#4Mcc`~  
aggregate gross position 总持仓量 :7Q, `W9  
aggregate limit 总限额 4Vi&Y')f  
aggregate of salaries tax 合计薪俸税 b`sph%&  
aggregate performance 总体表现；总体业绩 cZXra(AD  
aggregate supply 总体供应 ;M Z@2CO  
aggregate surplus 总盈余 
)z?Kq0  
aggregate total 整体总额 Bh,LJawE  
aggregate value 总值；合计价值 1)m&6:!b  
aggregated basis 合计基准 lb('=]3 }H  
aggregated net chargeable income 合计应课税入息实额 mDp|EXN  
aggregation 合并计算；合计；总和 >ak53Ij$  
aggregation of incomes of husband and wife 夫妇入息合并计算 )ozN{&B6  
aggregation of property 财产的总和 wc'K=;c  
agio 差价；贴水 )WFSUZ~  
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》 &c!=< <5M  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [0G>=h@u  
《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》 kY6))9 O  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment e?D,=A4mV"  
《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》 8Cr?0Z  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment =JnUTc_u  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 TGz5t$]I  
agreement for a settlement 授产协议 S&P5##.u`  
agreement for assignment 转让协议 :I}_  
agreement for sale 售卖协议；买卖协议 AcF;5h  
agreement for sale and purchase 买卖协议 }?Y+GT"E  
agreement for the payment of interest 支付利息协议 gU}?Yy  
agreement for the repayment of money 还款协议 YtrMJ"  
agreement of reinsurance 再保险协议 K9*#H(
  
Agricultural Bank of China 中国农业银行 i4"xvLK4  
air passenger departure tax 飞机乘客离境税 E 2DTE  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~>)GW  
airport tax 机场税 ca_8S8lv  
alcohol duty 酒精税 P + nT%  
alienation 让与；让渡；转让 f:TC;K  
alimony 生活费；赡养费 w`VmN}pR  
All Ordinaries Index [AOI] 所有普通股指数 JqH2c=}-  
all risks 全险；综合险 $sO}l  
All Sales Record for Stock Market 《股票市场成交报告》 WDiF:@^K  
Allied Capital Resources Limited 新联财务有限公司 W3K"5E0ck  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 8L 9;VY^Y  
allocation letter 拨款信件 RS/%uxS?  
allocation of fund 分配款项；预留款项 9=I(AYG{m  
allocation of profit 利润分配；溢利分配 0p$?-81BJ  
allocation warrant 拨款令 @11voD  
allotment 分配；配股 MnsnW{VGX  
allotment notice 股份配售通知；配股通知 !U/:!e`N  
allotment of shares 股份分配 *.EtdcRo[  
allowable 可获宽免；免税的 (vjQF$Hp  
allowable business loss 可扣除的营业亏损 R< xxwjt  
allowable expenses 可扣税的支出 j>R7OGg'  
allowance 免税额；津贴；备抵；准备金 ~%Yh`c EP  
allowance for debts 债项的免税额 rsP-?oD8)  
allowance for depreciation by wear and tear 耗损折旧免税额 NnSI=M  
allowance for funeral expenses 殡殓费的免税额 6M$.gX G.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <z)MV oa  
allowance for repairs and outgoings 修葺及支出方面的免税额 fC%;|V'Nd  
allowance to debtor 给债务人的津贴 m$hSL4N  
alteration of capital 资本更改 ,l7ty#j  
alternate trustee 候补受托人 :eQxdi'  
amalgamation 合并 60AX2-sdJ,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `U`Z9q5-  
ambit of charges 征税范围；收费范围 *vsOL4I%  
amended valuation 经修订的估值 h/(9AO}t  
American Commodities Exchange 美国商品交易所 e@^}y4 C  
American Express Bank Limited 美国运通银行 7X}_yMxc  
American Stock Exchange 美国证券交易所 x'JfRz  
amortization 摊销 ~w[zX4@  
amount due from banks 存放银行同业的款项 >cMU<'&  
amount due from banks abroad 存放海外银行同业的款项 pdnL~sv  
amount due from holding companies 控股公司欠款 5I(` s#O  
amount due from local banks 存放本港银行同业的款项  |Be.r{l  
amount due to banks 银行同业的存款 /'VCJjzZ
 
amount due to banks abroad 海外银行同业的存款 zLXtj-  
amount due to holding companies 控股公司存款 Z/x<U.B  
amount due to local banks 本港银行同业的存款 Bdbw!zRR$  
amount due to outport banks 外埠银行同业的存款 ( v ~/glf  
amount for note issue 发行纸币的款额 gi;V~>kh  
amount of bond 担保契据的款额 p-KuCobz]  
amount of consideration 代价款额 R#\8jvv
 
amount of contribution 供款数额 sCRBKCR?  
amount of indebtedness 负债款额 )s=z i"  
amount of principal of the loan 贷款本金额 \HK#d1>ox  
amount of rates chargeable 应征差饷数额 )If[pw@j  
amount of share capital 股本额 Va*Uwy?x/)  
amount of sums assured 承保款额 #{ Uk4  
amount of variation 变动幅度 dEe/\i'r9  
amount of vote 拨款数额 ki+9Ln;  
amount payable 应付款额 T.`%1S  
amount receivable 应收款额 (J^ Tss  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D *LZ_  
analysis 分析 b0t];Gc%b  
ancillary risk 附属风险 m/6oQ  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^~`8 - TE  
annual accounting date 年结日期 |g'sRTKJ  
annual allowance 每年免税额；年积金；年度津贴；年津 caj)  
annual balance 年度余额 ?pF;{  
annual disposable income 每年可动用收入 HWefuj  
annual estimates 周年预算 +j@|D@z  
annual fee 年费 3.dUMJ$_  
annual general meeting 周年大会 mML^kgy\N  
annual growth rate 年增率；每年增长率 ~l}TlRqL  
annual long-term supplement 长期个案每年补助金 s)M2Z3>+  
annual pensionable emolument 可供计算退休金的年薪 xd .I5  
annual report 年报 ;!~;05^iD  
Annual Report on the Consumer Price Index 《消费物价指数年报》
k Lv_P[I  
annual return 周年报表；周年申报表；每年报税表格 2Qy!Aa  
Annual Return Rules 《周年报表规则》 ,^<+5TYM7
 
annual review of consumer prices 每年消费物价回顾 \ qs6%  
annual roll-forward basis 逐年延展方式 .y\HQ^j  
annual salary 年薪 I Mv^ 9T:  
annual statement 年度报表；年度决算表 ;Q"F@v}18  
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 d#b{4zF"  
annuitant 年金受益人 H_AV3 ;  
annuity 年金 AQiP2`?  
annuity contract 年金合约 |@@mq!>-  
annuity on human life 人寿年金 <#s-hQ  
antecedent debt 先前的债项 9=kTTFs  
ante-dated cheque 倒填日期支票 / P:Hfq  
anticipated expenditure 预期开支 =:g^_Hy  
anticipated net profit 预期纯利 xLD6A5n,[  
anticipated revenue 预期收入 %&]}P;&  
anti-inflation measure 反通货膨胀措施 6Ss{+MF|v  
anti-inflationary stance 反通货膨胀立场 t~a$|( 9  
apparent deficit 表面赤字 3=<iGX"z  
apparent financial solvency 表面偿债能力 nEp'l.T  
apparent partner 表面合伙人 hL3,/^;E,  
application for personal assessment 个人入息课税申请书 LQh\j|e9  
application of fund 资金应用 2s4=%l  
application to release as liquidator and to destruct the books of accounts and documents JyqFFZ&  
申请免除清盘人职务及毁灭帐簿与文件 XOeh![eMX  
appointed actuary 委任精算师 C5WCRg5&  
appointed auditor 委任核数师；委任审计师 z67=v9+7  
appointed trustee 委任的受托人 \G=E%aK  
appointer 委任人 ,|4Ye  
apportioned pro rata 按比例分摊 L
|2COX  
apportionment 分配；分摊 5"gRz9Ta`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H4m6H)KOG  
apportionment formula 分摊方程式 uv-W/p  
apportionment of estate duty 遗产税的分摊 rqFs[1wr>R  
appraisal 估价；评估 ^i8I 1@ =  
appreciable growth 可观增长 Ad,r(0a LZ  
appreciable impact 显着影响 pNqf2CnnT  
appreciable increase 可观增长 Ds G *  
appreciation 增值；升值 Fkz  
appreciation against other currencies 相对其他货币升值 PD}R7[".>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 YDNqWP7s  
appreciation tax 增值税 ).]m@g:ew  
appropriation 拨款；拨用；拨付 gZjO
lp  
appropriation account 拨款帐目 N#u8{\|8]  
Appropriation Bill 拨款法案 h3kHI?jMWG  
appropriation-in-aid system 补助拨款办法  [;=WnG  
approved assets 核准资产 `Q&]dE=  
approved basket stock 认可一篮子证券 ZW?7g+P  
approved budget 核准预算 VRX" @uCD  
approved charitable donation 认可慈善捐款 F3Y>hs):7  
approved charitable institution 认可慈善机构 nFfCw%T?  
approved currency 核准货币；认可货币 Y/S3)o  
approved estimates 核准预算 P*PL6UQ  
approved estimates of expenditure 核准开支预算 vaj66nV  
approved overseas insurer 核准海外保险人 Hk]BC
 
approved overseas trust company 核准海外信托公司 B\_u${C  
approved pooled investment fund 核准汇集投资基金 ~}5Ml_J$,l  
approved provident fund scheme 认可公积金计划 lkfFAwnc  
approved provision 核准拨款 ;-?ZI$  
approved redeemable share 核准可赎回股份 vs1Sh?O  
approved regional stock 认可地区性证券 IMGqJc,7  
approved retirement scheme 认可退休金计划 }iSakq'  
approved subordinated loan 核准附属贷款 m IzBK]@^  
arbitrage 套戥；套汇；套利 
j/9
QV  
arbitrageur 套戥者；套汇者 ~RXpz-Ye  
arbitrary amount 临时款项 8'lhp2#h  
arrangement 措施；安排；协定 4VNb`!e  
arrears 欠款 b.4Xn0-M  
arrears of pay 欠付薪酬 Q==v!"Gi|  
arrears of revenue 逾期未收税款；逾期未收的帐项 <M,H9^&#l3  
articles of association 组织章程；组织细则；组织章程细则 yb{Q,Dz  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =YGP%}_.p{  
ascertainment of profit 确定利润 _GO+fB/Q1  
"Asia Clear" “亚洲结算系统” R*@[Pg*  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 e5ru:#P.p  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 _?s %MNaX  
Asian Development Fund [ADF] 亚洲发展基金 dPx<Dz;  
Asian dollar bond 亚洲美元债券 ZCBPO~&hO'  
Asian dollar market 亚洲美元市场 Iv(Qa6
(  
Asian dollar rate 亚洲美元利率 fT3*>^Uv  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 P=^#%7J/l  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 +oy&OKCa  
asked price 沽盘；喊价；索价；卖方报价 bW9"0=j[{  
assessable income 应评税入息 )M'UASB;8  
assessable loss 应评税亏损 u5Ny=Xm  
assessable profit 应评税利润 M{xVkXc>  
assessable value 应评税值 `xUG|  
assessed profit 估定利润 Hl3
)R*&'J  
assessed value 经评估价值 rAx"~l.=  
assessment 评税；评定；估价；评税单 kwHqv
O!G  
assessment number 评税编号；估价编号 MdH97L)L.0  
assessment of additional tax 补加税评税 Mi}I0yhVm  
assessment of performance 业绩评估；实绩评价 D;zWksq  
Assessor 评税主任 d;~ 3P   
asset price bubbles 资产价格泡沫 poD\C;o"  
asset-backed securities 具资产保证的证券 C.>  
assets accretion 资产增值 T|@#w%c''  
assets and liabilities 资产与负债 |qlS6Aln  
assets betterment statement 资产递增表；资产改进表 JzMZB"Z?  
assets lending 实物放款；有抵押贷款 kT^*>=1  
assets of the company passing on the death 死者去世时转移的公司资产 YZGS-+  
assets pledged as security for liabilities 用作负债抵押的资产 ALd]1a&  
assets portfolio 资产投资组合 #SQvXMT  
assets price 资产价格 -\kXH"%  
assets quality 资产质素 ;cI#S%uvpn  
assets realization 资产变现 $J"%I$%X=  
assets refinancing arrangement 资产再集资安排 dC`tN5  
assets securitization 资产证券化 %X4-a%512  
assets situated outside Hong Kong 在香港以外地方的资产 ]4Y/xi-  
assets stripping 削减资产；拆卖资产 kG1;]1tT#  
assets value 资产值 a}KK{Vqo`  
assignee 承让人 mz\NFC<  
assignment 转让；转让书；转让契 fxDj+Q1p  
assignment of interest 权益转让 9?;@*x  
assignment of letters patent and trade mark 专利证书及商标转让 P8wy*JvT  
assignment of property 物业转让；物业转让书 /vjGjb=3U  
assignment right 转让权 tAqA^f*{  
assignor 转让人 5vTv$2@  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ;8P_av}C  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 84
=-Lw  
associate member 附属会员 '{[!j6wt\  
associated body corporate 相联法人团体 -Z%F mv8  
associated company 相联公司；联属公司 e?V,fzg  
associated corporation 相联法团 pkXv.D`  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Q,.By&  
公认会计师公会〔英国〕 m0A#6=<  
Association of Futures Exchange Brokers 香港期货经纪协会 6b?`:$Cw3)  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 I%@e@Dm,h  
association of underwriters 承保人组织 I>A^I  
assumption of control 接管 _(C^[:s  
assurance 担保；保险；转易；转易书 ~TDzq -U)  
assurance of interest 权益的转易 L[9OVD  
at 19XX price 按一九ＸＸ年价格计算 L=,OZ9aA  
at a discount 按赔价计算；按贴水价格计算；打折扣 #?9Q{0e  
at a premium 按溢价计算；按升水价格计算 mD7}
t  
at call 通知付款；按通知 a3q\<"|  
at constant market price 按固定市价计算 %3M95UZ2  
at constant price 按固定价格计算 %>Bk
o,ET  
at cost 按成本计算 0p-#f|ET  
at current market price 按当时市价计算；按现时市价计算 {h#6z>p"u2  
at current price 按当时价格计算；按现时价格计算 Z>8eD|m%2  
at factor cost 按要素成本计算；按生产要素成本计算 {FWyu5.  
at money-of-the-day price 按付款当日价格计算 $uCiXDKCq  
at or better 按指定或较佳价位〔买卖指令〕 :BZMnCfA  
at par 按面值计算；平价 OX+hZ<y  
at sight 见票即付 iZQ\ m0Zc  
at the close 按收市盘 Q',m{;;  
at the opening 按开市盘 QY@u}&m%o  
attestation 见证；见证条款 lEHwZ<je  
at-the-money option 平价期权 jYWw.g<  
attorney 受权人；受托代表人 -Q$b7*"z(  
attornment 新拥有人承认书 p1D()-  
attributable profit 可归属利润 Wr5Q5s)c  
attributable share value 可归属股份价值 x=-0zV  
Auckland Stock Exchange 奥克兰证券交易所 xuUx4,Z  
auction 拍卖 IaLMWoh  
auctioneer 拍卖商 WfG(JJ  
audit 审计；核数 XJSa]P^B1  
Audit Commission 审计署 xc;DdK=1X  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ]#zZWg zv  
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〕 *|YU]b;W  
audit review 帐目审查 _A 2Lv]vfV  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 .x}gg\  
audited account 审计帐目；经审计的帐目 QU/fT_ORw  
audited annual account 经审计的周年帐目 3]/.\(2  
audited balance sheet 经审计的资产负债表 2n|CD|V$ux  
auditor 核数师；核数主任；审计师 J &YQ]l  
auditor's certificate 核数师证明书；审计师证明书 :p>hW!~  
auditor's report 核数师报告；审计师报告 -[DWM2C$K4  
Aussie bond 澳元债券 )eYDQA>J  
austerity budget 紧缩预算 ES}. xZ#~  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 jl}$HEI5m}  
Australia All Ordinaries Index 澳洲所有普通股票指数 s+
,&|;Q  
Australian Dollar [AUD] 澳元 J02^i5l  
Australian Options Market 澳大利亚期权市场 ffE#^|  
Australian Securities Commission 澳洲证券事务监察委员会 b5pMq$UVL  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 YEv L
hh  
Australian Stock Exchange 澳大利亚证券交易所 8>NwCjN  
Austrian Schilling [ATS] 奥地利先令 m`6VKp{YD  
authentication 认证；鉴证 -(#-I$z  
authority to purchase 委托购买证；委购书 81F,Y)x.  
authorization 认可；核准；授权；授权书 [2 zt ^  
authorization by direction 指示授权 pu4,0bw  
authorization by instruction 指令授权 nt ,7u(  
authorization by warrant 令状授权 V8PLFt;  
authorization of unit trust 单位信托的认可 U O<:.6"  
authorized agent 指定代理人 h*w6/ZL1  
authorized capital 法定资本 *(QH{!-$s  
authorized clerk 出市员 ^jD1vUL 2:  
authorized dealer 认可交易商 ,9of(T(~  
authorized financial institution 认可财务机构 3`F) AWzdr  
authorized fund 认可基金 "aq'R(/`c  
authorized fund house 获授权的基金公司；认可基金公司 t6lE#<xZV;  
authorized institution 认可机构 B4g8 ~f  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 _A+w#kiv>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 OP! R[27>  
authorized insurer 获授权保险人；获认可承保人 PJLR<9  
authorized investment 特准投资项目 9V 0}d2d  
authorized person 获授权人 U \oy8FZ  
authorized representative 获授权代表 KE}H&1PjU  
authorized share capital 法定股本 C#Bz>2;#  
automated quotation system 自动报价系统 +?m0Q;%b  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] DWiBG  
自动交易系统〔香港期货交易所有限公司〕 {Wv%zA*8  
automatic adjustment mechanism 自动调整机制 x_MJJ(q8g  
automatic adjustment system 自动调整系统 0g=`DSC<(  
Automatic Clearing House 自动票据交换所 \Kavw  
automatic exchange rates accumulation system 自动化汇率累集系统 jqnCA<G~B-  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?jO 5 9n  
automatic teller machine [ATM] 自动柜员机 kc$)^E7  
autopay 自动转帐 \7v)iG|#G&  
available assets 可用资产 o[\HOe~;  
available fiscal reserve 现存财政储备 6^)}PX= *  
available profit 可用利润 Sq2P-y!w  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 LnsD  
average 平均；平均数；海损 CE%_A[a  
average basic salary 平均基本薪金 T7*wS#z)h  
average consumer expenditure 平均消费开支；一般消费开支 Vw
{*P2v)  
average cost 平均成本 ,*svtw:2')  
average cost of land production 增辟土地平均成本 'LE"#2Hu  
average daily turnover 平均每日成交额 {QAv~S>4  
average daily wage rate 平均每日工资率 R^#@lI~  
average expenditure pattern 平均开支模式 ^jE8+h  
average growth rate 平均增长率 M8&}j  
average net fixed assets 固定资产平均净值 C.Uju`3  
average of relatives 相对价格平均数 0(TTw(;  
average price 平均价格 v-b0\_  
average propensity to consume 平均消费倾向；一般消费倾向 ~B
i_7 Q  
average propensity to save 平均储蓄倾向；一般储蓄倾向 q2aYEuu,  
average rate 平均率 Me5{_n  
average revenue 平均收入；平均收益 XXZaKgsq  
average stock 平均库存；平均存货 iBg3mc@OO  
average yearly rent 平均年租 ,:Z^$  
avoidance of double taxation 避免双重课税 TUK"nKSZ`.  
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 df}r% i  
 mEG6  
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