一些有用的会计术语(也不知道发的地方对不对)A

A: EVs.'Xg<  
A share Ａ股；甲类股份 3%`asCW$  
abatement of tax 减税；减扣免税额 +<qmVW^X  
ABN AMRO Bank N.V. 荷兰银行 P]V/<8o.53  
above-the-line expenditure 线上项目支出；经常预算支出 YT:])[gVV  
above-the-line receipt 线上项目收入；经常预算收入 q6E8^7RtS@  
ABSA Asia Limited 南非联合亚洲有限公司 e'%"G{(D  
absolute change 绝对数值变更 PEA<H0  
absolute expenditure 实际开支 _19x`J3  
absolute guideline figure 绝对准则数字 j;%RV)e  
absolute interest 绝对权益 %&EDh2w>  
absolute order of discharge 绝对破产解除令 & !0[T   
absolute profit margin 绝对利润幅度 .FV wZ:d  
absolute value 实值；绝对值 ;yd[QT<I<  
absolutely vested interest 绝对既得权益 S#gIfb<D  
absorbed cost 已吸收成本；已分摊成本 ynkPI6o  
absorption 吸收；分摊；合并 J*4byu|  
absorption rate 吸收率；摊配率；分摊率 }?PvNK]",  
ACB Finance Limited 亚洲商业财务有限公司 >v1E;-ZA  
acceptable form of reciprocity 合理的互惠条件 B_Qi  
acceptable rate 适当利率；适当汇率 F"2rX&W  
acceptance agreement 承兑协议 A\Ax5eeL  
acceptance for honour 参加承兑 ^)-* Ubzz  
acceptor 承兑人；接受人；受票人 H#P)n R M  
acceptor for honour 参加承兑人 9hoTxWpmy  
accident insurance 意外保险 ?[Gj?D.Wc  
Accident Insurance Association of Hong Kong 香港意外保险公会 (jQ]<q%P  
accident insurance scheme 意外保险计划 tzl`|UwF  
accident year basis 意外年度基准 o]L
n:kl  
accommodation 通融；贷款 Y<1]{4Wt  
accommodation bill 通融票据；空头票据 ';T=kS<^_  
accommodation party 汇票代发人 #p<1@,  
account balance 帐户余额；帐户结余 fg[]>:ZT.  
account book 帐簿 W
sHC%+\'  
account collected in advance 预收款项 JjO="Cmk/  
account current book 往来帐簿 a+wc"RQ |  
account of after-acquired property 事后取得的财产报告 mC
-'z  
account of defaulter 拖欠帐目 h7 uv0a~0  
account payable 应付帐款 N%3 G\|~Q  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 G'>?/l#  
account receivable 应收帐款 -v]vm3Na  
account receivable report 应收帐款报表 F|Y}X|x8Q  
account statement 结单；帐单；会计财务报表 p~X=<JM  
account title 帐户名称；会计科目 pS [nKcyj  
accountant's report 会计师报告 >LqW;/&S<  
Accountant's Report Rules 会计师报告规则 BNA`Cc1VV  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,Oqd4NS  
Accounting Arrangements 《会计安排》 /K+GM8rtE  
accounting basis 会计基础 =2sj$  
accounting by Official Receiver 破产管理署署长呈交的帐目 ' pnkm0=`  
Accounting Circular 《会计通告》 M mihWD02  
accounting class 会计类别 X{8/]'(  
accounting date 记帐日期；会计结算日期
a04I.5!  
accounting for money 款项核算 Z{'.fq2A  
Accounting Officer 会计主任 ?U}Ml]0~  
accounting period 会计报告期；会计期 `EFPY$9`D  
accounting policy 会计政策；会计方针 8[2.HM$Y  
accounting practice 会计惯例
SLCV|@G  
accounting principle 会计准则 pUTC~|j%:  
accounting record 会计记录 V%kZ-P*  
accounting report 会计报告 {'(1c)q>  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 WnATgY t  
Accounting Society of China 中国会计学会 ZH@BHg|}H  
accounting statement 会计报表 h~\bJ*Zp  
accounting system 会计制度；会计系统 Kr;7
~`$[  
accounting transaction 会计事项；帐务交易 K@0gBgN  
accounting treatment 会计处理 G"_ 8`l  
accounting year 会计年度 P:`tL)W_  
accretion 增值；添加 zYL</!6a[  
accrual 应计项目；应累算数目 PxqRb  
accrual basis 应计制；权责发生制 lQt&K1m  
accrual basis accounting 应计制会计；权责发生制会计 +y}4^3Vx^  
accrue 应累算；应计 `#v(MK{9+V  
accrued benefit 应累算利益 C`)n\?:Sth  
accrued charges 应计费用 f;Cu@z{b  
accrued cumulative preference share dividend 应累算的累积优先股股息 c= f_  
accrued expenses 应累算费用 sg=mkkD!g  
accrued interest payable 应付利息；应计未付利息 gWqO5C~h  
accrued interest receivable 应收利息；应计未收利息 fF~3"!1#\I  
accrued right 累算权益 E~k_4z%M  
accruing profit 应累算的利润 ;JNI$DR  
accumulated fiscal reserve 累积财政储备 x{Gdr51%  
accumulated profit 累积利润；滚存溢利 w-[A"M]I  
accumulated reserve 累积储备 $ N7J:Q  
accumulation of surplus income 累积收益盈余 >n`!S`)9{  
acquired assets 既得资产 C^dnkuA  
acquisition 收购；购置；取得 ow,4'f!d  
acquisition cost 购置成本 QH?}uX'x)G  
acquisition expenses 购置费用 muD7+rn?&  
acquisition of 100% interest 收购全部股权 Hcts^zm2u  
acquisition of control 取得控制权 IV#kF}9$  
acquisition of fixed assets 购置固定资产 +N~?_5lv\s  
acquisition of shell “买壳” 'Fe1]B"Y  
acquisition price 收购价 s:4<wmu4=  
act of God 天灾 8ec6J*b  
acting partner 执事合伙人 i/Nd  
active market 买卖活跃的市场；交投畅旺的市场；旺市 W
ix/Az  
active partner 积极参与的合伙人 uU7s4oJ|  
active trading 交投活跃 \|OW`7Q)k  
actual circulation 实际流通 C>1fL6ct  
actual cost 实际成本 &n5Lc`  
actual expenditure 实际开支；实际支出 )ifEgBT  
actual income 实际入息；实际收入；实际收益 2f;fdzjk8K  
actual market 现货市场 aa:97w~s0  
actual price 现货价；实际价格 &7gL&AY8  
actual profit 实际利润 ZO`{t1   
actual quotation 实盘；实际价位；实际报价 @D
<KG  
actual year basis 按实际年度计算 e-}b]\  
actuals 实货 i]qVT)j  
actuarial investigation 精算调查 upD2vtU  
actuarial principle 精算原则 ;k<n}shD  
actuarial report 精算师报告 ,$lOQ7R1(  
Actuarial Society of Hong Kong 香港精算学会 dWg09sx  
actuarial valuation 精算师估值 t1y hU"(J  
actuary 精算师 [CCj5N1/  
ad referendum agreement 暂定协议；有待覆核的协定 3IrmDT  
ad valorem duty 从价税；按值征税 Do&em8i z  
ad valorem duty system 从价税制 z x7fRd$  
ad valorem fee 从价费 ~Sr`Tlp  
ad valorem tariff 从价关税 (|(#W+l~  
additional allowance 额外免税额 Q t!X<.  
additional amount for unexpired risk 未过期风险的额外款额 ]#UyY
gPk  
additional assessable profit 补加应评税利润 wEMh !jAbv  
additional assessment 补加评税 *1Q~/<W  
additional commitment 额外承担 f1Ak0s,zrc  
additional commitment vote 额外承担拨款 I 0/enL  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 T'n~QfU  
additional dependent parent allowance 供养父母额外免税额 qac4GZ  
additional provision 额外拨款 ";I|\ T  
additional stamp duty 附加印花税 RV*7?y%3  
additional tax 补加税罚款；补加税款 (x.O]8GKP  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ddf#c,SQ  
adjudged bankrupt 被裁定破产 ,mu=#}a@}  
adjudicated bankrupt 裁定破产人 #0i] g)  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =h`yc$ A(2  
adjudication of bankruptcy 裁定破产；宣告破产 $m.e}`7SF!  
adjudication of insolvency 裁定无力偿还债务 > xc7Hr~  
adjusted actual 经调整的实数；调整后的实数 '+!@c&d#%o  
adjusted current assets 经调整的流动资产；调整后的流动资产 YW|KkHi*  
adjusted figure 经调整的数字；调整后的数额 "IK QFt'  
adjusted liabilities 经调整的负债；调整后的负债 {"cS:u  
adjusted loss 经调整的亏损；调整后的亏损 U[!x 0M  
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 E7XFt#P.  
adjusted profit 经调整的利润；调整后的利润 $LS$:%i4  
adjusted surplus 经调整的盈余额；调整后的盈余额 3#d5.Ut  
adjusted value 经调整的价值；调整后的价值 dkz79G}e  
adjustment 调整；修订；理算〔保险〕 GzJ("RE0)v  
adjustment centre 调剂中心 hkSK;  
adjustment lag 调整过程的时间差距；调整时差 kW'xuZ&  
adjustment mechanism 调整机制 kfod[*3  
adjustment of loss 亏损调整 2{<5?Op  
adjustment process 调整过程；调整程序 :/Zy=F9:  
adjustment range 调整幅度  X,zqI  
administered exchange rate 受管制汇率 &&N]u e@>  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 2>E.Q@c  
administration expenses 行政费用 i.0}d5Y  
administration fee 手续费；行政费 *3S./C}  
administration in bankruptcy 破产管理 l.DC20bs  
administration order 遗产管理令 7?@s.Sz|fV  
administrator 管理人；遗产管理人 L_>j SP  
administrator of the estate 遗产管理人 $"+ahS<?tC  
admission of debt 债项承认书 l?+67cQLA  
admission of proof 接纳债权证明 SnMHk3(\  
advance 放贷款项；垫付款项；预支款项；预付款项 &
x}a
  
advance account 暂支帐目；预付款帐户 yv.UNcP?  
advance compensation 预付补偿金 ZfzUvN&!  
advance from shareholder 股东垫款 0;*1g47\  
advance pending reimbursement 预支以待日后付还 h\ZnUn_J  
advanced economy 先进经济体系 0>uMR{ #  
advancement 预付；预付财产 i+I%]  
advances warrant 垫款令 ?a8 o.&`l  
advancing 贷出 Kr$ w"]  
adverse balance 逆差 a88(,:t  
adverse exchange 逆汇 3NEbCILF  
advertisement addressed to shareholders 在报章刊登的致股东通告 -y8?"WB(b  
advice for collection 托收通知书 [")3c)OH|  
advice of drawing 提款通知书；汇票通知书 <X7x  
advice of payment 付款通知 6cCC+*V{  
Advisory Committee [Securities and Futures Commission] 6K/j,e>L  
谘询委员会〔证券及期货事务监察委员会〕 ^Vl{IsY  
Advisory Committee on Diversification 经济多元化谘询委员会 ,ux?wa+  
affidavit 誓章；遗产申报誓章
!nQ!J+ g  
affidavit of no receipt 述明无收款的誓章 4M)  s  
affiliate 联号；联营公司；附属公司 xt! DS0|*Y  
affiliated company 附属公司；联号；联营公司 *x^W`i   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 HG(J+ocn   
affordability 负担能力 vOb=>  
African Development Bank [AfDB] 非洲开发银行 I8|7~jRB  
after-acquired property 事后取得的财产 Q4gsOxP  
after-hours dealing 市后交易 O-rHfIxY  
after-tax profit 税后盈利；税后利润；税后溢利 +doZnU,  
agency agreement 代理协议 29]T:I1d[  
agency expenses 代理机构的开支 #d+bld\  
agency fee 代理费 N# Ru`;  
Agency Law 《代理法》 80X #V  
agent 代理人；承销人 a$f$C
jQ  
agent of company 公司代理人 wSTy2Oyo;  
agent's fee 代理人费；经纪费 _m;#+`E  
aggregate 总计；总数；总体数字 Vb0((c%&  
aggregate amount 总款额；总额 /cPezX  
aggregate assets and liabilities 总体资产与负债 ,_K /e  
aggregate at constant price 按固定价格计算的总体数字 wnaT~r@U'  
aggregate demand 总需求 aS^ 4dEJ  
aggregate gross position 总持仓量 \tLfB[S.5  
aggregate limit 总限额 g\ r%A  
aggregate of salaries tax 合计薪俸税 }L.xt88  
aggregate performance 总体表现；总体业绩 LwpO_/qV  
aggregate supply 总体供应 o%ZtE  
aggregate surplus 总盈余 (#Vkk]
-p  
aggregate total 整体总额 :i
WW2fY  
aggregate value 总值；合计价值 kaSy 9Y{  
aggregated basis 合计基准 %3L4&W_T  
aggregated net chargeable income 合计应课税入息实额 _]SV@q^  
aggregation 合并计算；合计；总和 _f9XY  
aggregation of incomes of husband and wife 夫妇入息合并计算 ZK=`Y@  
aggregation of property 财产的总和 8IErLu}  
agio 差价；贴水 2}Ga  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 z1LN|+\}  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 0dv# [  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 xPFNH`O&  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Ga5O&`h  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 <ID/\Qx`q  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ?0%yDq1_  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 s?=v@|vz)  
agreement for a settlement 授产协议 _#6_7=g@s6  
agreement for assignment 转让协议 oyQp"'|N  
agreement for sale 售卖协议；买卖协议 Pr |u_^  
agreement for sale and purchase 买卖协议  .;ptgX  
agreement for the payment of interest 支付利息协议 0PiD<*EA  
agreement for the repayment of money 还款协议 _K(w&Kr  
agreement of reinsurance 再保险协议 7Y`/w$  
Agricultural Bank of China 中国农业银行 |7$Fr[2d  
air passenger departure tax 飞机乘客离境税 )<_e{_h  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 rJ2yi6TB\  
airport tax 机场税 \'z&7;px  
alcohol duty 酒精税 *v+xKy#M  
alienation 让与；让渡；转让 jV83%%e  
alimony 生活费；赡养费 8lG@8tbW^  
All Ordinaries Index [AOI] 所有普通股指数 #t.)
4$  
all risks 全险；综合险 zZrUS'8  
All Sales Record for Stock Market 《股票市场成交报告》 clE_a?  
Allied Capital Resources Limited 新联财务有限公司 {Kn:>l$*7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 1P(5+9"s  
allocation letter 拨款信件 aS ]bTYJ'  
allocation of fund 分配款项；预留款项 z8HOig?  
allocation of profit 利润分配；溢利分配 2g>4fZ  
allocation warrant 拨款令 a[Pyxx_K  
allotment 分配；配股 :#CQQ*@  
allotment notice 股份配售通知；配股通知 wc&%icF*cr  
allotment of shares 股份分配 MHh>~Y(h  
allowable 可获宽免；免税的 ]njObU)[zr  
allowable business loss 可扣除的营业亏损 H7&>cM  
allowable expenses 可扣税的支出 =og5Mh,  
allowance 免税额；津贴；备抵；准备金 x|>N  
allowance for debts 债项的免税额 5F#Q1gP-  
allowance for depreciation by wear and tear 耗损折旧免税额 BCH{0w^D  
allowance for funeral expenses 殡殓费的免税额 }.j<kmd  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 TQXp9juK  
allowance for repairs and outgoings 修葺及支出方面的免税额 W{pyU\  
allowance to debtor 给债务人的津贴 JQ-O=8]  
alteration of capital 资本更改 s&T"/4  
alternate trustee 候补受托人 ulY8$jB  
amalgamation 合并 V1[Cc?o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 mmE!!J`B  
ambit of charges 征税范围；收费范围 DG2CpR)S  
amended valuation 经修订的估值 vuL;P"F4&  
American Commodities Exchange 美国商品交易所 VB*`"4e@b<  
American Express Bank Limited 美国运通银行 (XF"ckma  
American Stock Exchange 美国证券交易所 ,,U8X [A  
amortization 摊销 oD0WHp  
amount due from banks 存放银行同业的款项 {bQi z  
amount due from banks abroad 存放海外银行同业的款项 xa7~{ E,  
amount due from holding companies 控股公司欠款 A1VbqA  
amount due from local banks 存放本港银行同业的款项 l/(|rl#
6  
amount due to banks 银行同业的存款 dD%Sbb  
amount due to banks abroad 海外银行同业的存款 j2@19YXe@  
amount due to holding companies 控股公司存款 TR@*tfS  
amount due to local banks 本港银行同业的存款 ;ps0wswX  
amount due to outport banks 外埠银行同业的存款 xqP DL9
\  
amount for note issue 发行纸币的款额 j
c%  
amount of bond 担保契据的款额 %}T' 3  
amount of consideration 代价款额 *{_WM}G  
amount of contribution 供款数额 QqpXUyHp[  
amount of indebtedness 负债款额 0?x9.
]  
amount of principal of the loan 贷款本金额 :Z
(w,  
amount of rates chargeable 应征差饷数额 nT(Lh/  
amount of share capital 股本额 `7.(dn>WL0  
amount of sums assured 承保款额 _J|cJ %F>%  
amount of variation 变动幅度 {KH
!PAh  
amount of vote 拨款数额 KwEyMR!  
amount payable 应付款额 yeI((2L@E2  
amount receivable 应收款额 Qn=#KS8=J  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 jv8diQ.  
analysis 分析 <xb=.xe  
ancillary risk 附属风险 Bo)N<S_=^  
annual account 周年帐目；周年帐目报表；年度决算；年结 %E1_)^^  
annual accounting date 年结日期 \FE  
annual allowance 每年免税额；年积金；年度津贴；年津 }f/xMp-Y  
annual balance 年度余额 FLWQY,  
annual disposable income 每年可动用收入 h-0#h/u>M  
annual estimates 周年预算 w6b
\l1Z  
annual fee 年费 xN^ngRg0  
annual general meeting 周年大会 ?^y!}(  
annual growth rate 年增率；每年增长率 Qyh_o  
annual long-term supplement 长期个案每年补助金 u 2)#Ml  
annual pensionable emolument 可供计算退休金的年薪 d&N[\5q  
annual report 年报 rMV<}C ^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 gb_r <j:w  
annual return 周年报表；周年申报表；每年报税表格 @;^7kt  
Annual Return Rules 《周年报表规则》 |.asg  
annual review of consumer prices 每年消费物价回顾 #CRAQ#:45(  
annual roll-forward basis 逐年延展方式 V_1'` F  
annual salary 年薪 !(%^Tg=  
annual statement 年度报表；年度决算表 nnw5 !q_  
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 pn5A6 #  
annuitant 年金受益人 TGSUbBgU  
annuity 年金 #km
ZS/"  
annuity contract 年金合约 ,WvCslZ  
annuity on human life 人寿年金 >~+'V.CNW  
antecedent debt 先前的债项 at N%csA0  
ante-dated cheque 倒填日期支票 kNqIPvuMr  
anticipated expenditure 预期开支 J83{&N2u  
anticipated net profit 预期纯利 >q+q];=(  
anticipated revenue 预期收入 L%hVts'  
anti-inflation measure 反通货膨胀措施 1Tb'f^M$  
anti-inflationary stance 反通货膨胀立场 XGs d"UW  
apparent deficit 表面赤字 tTX@Bb8  
apparent financial solvency 表面偿债能力 [,@gSb|D?  
apparent partner 表面合伙人 3#d?  
application for personal assessment 个人入息课税申请书 '[T#d!T  
application of fund 资金应用 (]Zyk,[  
application to release as liquidator and to destruct the books of accounts and documents do-mkvk  
申请免除清盘人职务及毁灭帐簿与文件 0=WZ 8|R  
appointed actuary 委任精算师 Q!%C:b  
appointed auditor 委任核数师；委任审计师 I;=HXL  
appointed trustee 委任的受托人 8!{;yz  
appointer 委任人 4>JDo,AWy  
apportioned pro rata 按比例分摊 D&)w =qIu  
apportionment 分配；分摊 1\hh,s  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 P&6hk6#  
apportionment formula 分摊方程式 Rt%3\?rf  
apportionment of estate duty 遗产税的分摊 E0SP  
appraisal 估价；评估 w
ZAY0@pA  
appreciable growth 可观增长 I: j!A  
appreciable impact 显着影响 lZ\Si  
appreciable increase 可观增长 G!%Cc0d"7  
appreciation 增值；升值 1cA
4-,YO>  
appreciation against other currencies 相对其他货币升值 nVSuvq|S  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 xJ
0
Q8A  
appreciation tax 增值税 ;z>?
- j  
appropriation 拨款；拨用；拨付 |=\w b^l+  
appropriation account 拨款帐目 oo+nqc`,O  
Appropriation Bill 拨款法案 ZysZS%  
appropriation-in-aid system 补助拨款办法 H@j D%  
approved assets 核准资产 g^`;B"  
approved basket stock 认可一篮子证券 iC$mb~G  
approved budget 核准预算 RhL!Zz  
approved charitable donation 认可慈善捐款 Vm3e6Y,K  
approved charitable institution 认可慈善机构 AV t(e6H  
approved currency 核准货币；认可货币 WNE
=|z#|  
approved estimates 核准预算 \[!k`6#t7  
approved estimates of expenditure 核准开支预算 "Z\^dR  
approved overseas insurer 核准海外保险人 `1
tD&te0  
approved overseas trust company 核准海外信托公司 RD$"ft
]Vc  
approved pooled investment fund 核准汇集投资基金 !awsQ!e|  
approved provident fund scheme 认可公积金计划 !yfQ^a_
O  
approved provision 核准拨款 sF+mfoMtG  
approved redeemable share 核准可赎回股份 >$%rsc}^  
approved regional stock 认可地区性证券 >k\lE(  
approved retirement scheme 认可退休金计划 &*w)/W  
approved subordinated loan 核准附属贷款 {I]X-+D|_  
arbitrage 套戥；套汇；套利 Gtyy^tz[  
arbitrageur 套戥者；套汇者 QcXqMx  
arbitrary amount 临时款项 :(^,WOf  
arrangement 措施；安排；协定 Sz"rp9x+  
arrears 欠款 f0<'IgN  
arrears of pay 欠付薪酬 cb9ndZ)v.  
arrears of revenue 逾期未收税款；逾期未收的帐项 {[i 37DN  
articles of association 组织章程；组织细则；组织章程细则 fw[Z7`\Q5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `.0WK  
ascertainment of profit 确定利润 Em(&cra  
"Asia Clear" “亚洲结算系统” >f !
 
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 -0tHc=\u(  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 b }^ylm  
Asian Development Fund [ADF] 亚洲发展基金 *8a8Ng  
Asian dollar bond 亚洲美元债券 ne~=^IRB  
Asian dollar market 亚洲美元市场 B\tP{}P8{  
Asian dollar rate 亚洲美元利率 DGQGV[9%4C  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 _Di";fe?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 _xHEA2e!  
asked price 沽盘；喊价；索价；卖方报价 m$w'`[H  
assessable income 应评税入息 fD1a)Az  
assessable loss 应评税亏损 Z^fkv  
assessable profit 应评税利润 ~boTh  
assessable value 应评税值 aYmC LLj  
assessed profit 估定利润 Ki8]+W37  
assessed value 经评估价值 `Dn"<-9:  
assessment 评税；评定；估价；评税单 O%Mi`\W@  
assessment number 评税编号；估价编号 2v;F@fUB.  
assessment of additional tax 补加税评税 [1 ?  
assessment of performance 业绩评估；实绩评价 ,[Bv\4Ah  
Assessor 评税主任 Bq20U:f  
asset price bubbles 资产价格泡沫 A-8[8J  
asset-backed securities 具资产保证的证券 Z0(}doh  
assets accretion 资产增值
T&/ ]|4  
assets and liabilities 资产与负债 \dq}nOsX*  
assets betterment statement 资产递增表；资产改进表 l<89[{9o  
assets lending 实物放款；有抵押贷款 FA+'E  
assets of the company passing on the death 死者去世时转移的公司资产 {hE\ECT-  
assets pledged as security for liabilities 用作负债抵押的资产 =/|2f
; Q  
assets portfolio 资产投资组合 Zeeixg-1<  
assets price 资产价格 npJyVh47  
assets quality 资产质素 3Dm`8Xt  
assets realization 资产变现 pKxq\U  
assets refinancing arrangement 资产再集资安排 )PU_'n=>  
assets securitization 资产证券化 `!JcQ'u  
assets situated outside Hong Kong 在香港以外地方的资产 o-m9}pV  
assets stripping 削减资产；拆卖资产 N N1(f
 
assets value 资产值 V1 H3}  
assignee 承让人 5d4/}o}%"  
assignment 转让；转让书；转让契 {FrcpcrQa  
assignment of interest 权益转让 %]iDhXLr  
assignment of letters patent and trade mark 专利证书及商标转让 $?e_l  
assignment of property 物业转让；物业转让书 E&wz0d;gf  
assignment right 转让权 ^J[r<Dm8F  
assignor 转让人 v Mi&0$  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 qkLp8/G>pO  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 6UXDIg=  
associate member 附属会员 zj+.MG04  
associated body corporate 相联法人团体 Ha}TdQ%  
associated company 相联公司；联属公司 8d!t"oj68  
associated corporation 相联法团 da,Bnze0  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] A:?|\r  
公认会计师公会〔英国〕 Ul/Uk n$  
Association of Futures Exchange Brokers 香港期货经纪协会 a@ub%laL Z  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 P`HDQ/^O  
association of underwriters 承保人组织 1dl@2CVS  
assumption of control 接管 ;ye5HlH}.  
assurance 担保；保险；转易；转易书 [s"e?Qee  
assurance of interest 权益的转易 9?IvSv}z  
at 19XX price 按一九ＸＸ年价格计算 |_Tp:][mf  
at a discount 按赔价计算；按贴水价格计算；打折扣 sgc
pH  
at a premium 按溢价计算；按升水价格计算 E;m-^dxc  
at call 通知付款；按通知 Ow@}6&1  
at constant market price 按固定市价计算 }1sFddGVt  
at constant price 按固定价格计算 '&OJ hLE  
at cost 按成本计算 rZK;=\Ot  
at current market price 按当时市价计算；按现时市价计算 4|]0%H~n6  
at current price 按当时价格计算；按现时价格计算
t@Bl3Nt{  
at factor cost 按要素成本计算；按生产要素成本计算 ZliJc7lss  
at money-of-the-day price 按付款当日价格计算 `L=d72:  
at or better 按指定或较佳价位〔买卖指令〕 [@PD[-2QG3  
at par 按面值计算；平价 3 cb$g  
at sight 见票即付 65>1f  
at the close 按收市盘 ;4!,
19AT  
at the opening 按开市盘 |k:ecw  
attestation 见证；见证条款 j-R9=vB2  
at-the-money option 平价期权 REj<2Lo  
attorney 受权人；受托代表人 MKr)6PG,  
attornment 新拥有人承认书 0[O."9  
attributable profit 可归属利润 j$5S_]2  
attributable share value 可归属股份价值 [\rnJ lE  
Auckland Stock Exchange 奥克兰证券交易所 =Ay'\j  
auction 拍卖 ]8c%)%Vi  
auctioneer 拍卖商 Hy9c<X[F9  
audit 审计；核数 4^jIV!V  
Audit Commission 审计署 gpe/dfyJ9  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] y-/,,,r  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 l0&Y",vy  
audit review 帐目审查 GlPd)m`  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 xX5EhVR   
audited account 审计帐目；经审计的帐目 gI/#7Cr  
audited annual account 经审计的周年帐目 _?YP0GpU  
audited balance sheet 经审计的资产负债表 #3h~Z)+y  
auditor 核数师；核数主任；审计师 I=DvP;!  
auditor's certificate 核数师证明书；审计师证明书 3`mM0,fY  
auditor's report 核数师报告；审计师报告 z5|m`$gy  
Aussie bond 澳元债券 +pefk+  
austerity budget 紧缩预算 Bc!ZHW*&  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ; { MK  
Australia All Ordinaries Index 澳洲所有普通股票指数 e-`=?tct  
Australian Dollar [AUD] 澳元 m,"N4a@  
Australian Options Market 澳大利亚期权市场 tS@J)p+_(  
Australian Securities Commission 澳洲证券事务监察委员会 dh~ cj5  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 B9[eLh!  
Australian Stock Exchange 澳大利亚证券交易所 dHUcu@,  
Austrian Schilling [ATS] 奥地利先令 CU7WK}2h2C  
authentication 认证；鉴证 u |EECjJn  
authority to purchase 委托购买证；委购书 a(a2xa  
authorization 认可；核准；授权；授权书 !SxZN dv  
authorization by direction 指示授权 Cr a@  
authorization by instruction 指令授权 \d&/,?,Ey  
authorization by warrant 令状授权 I/&uiC{l@  
authorization of unit trust 单位信托的认可 f0h^ULd  
authorized agent 指定代理人 Ol@ssm  
authorized capital 法定资本 t V:oBT*  
authorized clerk 出市员 M#?^uu'  
authorized dealer 认可交易商 p3L0'rY|+  
authorized financial institution 认可财务机构 ;G=:>m~  
authorized fund 认可基金 )}[:.Zg,3/  
authorized fund house 获授权的基金公司；认可基金公司 ET1>&l:.  
authorized institution 认可机构 \GFFPCi4D  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 j/Dc';,d.(  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 p[&6h

XTd  
authorized insurer 获授权保险人；获认可承保人 ~dm/U7B:  
authorized investment 特准投资项目 TA"4yri=7x  
authorized person 获授权人 kR1dk4I4  
authorized representative 获授权代表 K@0/iWm*  
authorized share capital 法定股本 uh8+Y%V p  
automated quotation system 自动报价系统 1yg5d9  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] l[cBDNlrC;  
自动交易系统〔香港期货交易所有限公司〕 2GB+st,  
automatic adjustment mechanism 自动调整机制 ,m08t9F  
automatic adjustment system 自动调整系统 p`CVq`k  
Automatic Clearing House 自动票据交换所 B/n/bi8T  
automatic exchange rates accumulation system 自动化汇率累集系统 RhPEda2  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 :
9=J=G*  
automatic teller machine [ATM] 自动柜员机 Q 6)5*o8n  
autopay 自动转帐 3ZhB 8 P  
available assets 可用资产 33*NgQ;&~'  
available fiscal reserve 现存财政储备 $h()%C7s  
available profit 可用利润 p^(gXzW  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Z`9yGaTO  
average 平均；平均数；海损 l|Z<p
D  
average basic salary 平均基本薪金 y=H\Z/=  
average consumer expenditure 平均消费开支；一般消费开支 U&\2\z3{  
average cost 平均成本 `Qrrnq  
average cost of land production 增辟土地平均成本 VZRM=;V  
average daily turnover 平均每日成交额 O6Gg?j  
average daily wage rate 平均每日工资率 mH/$_x)o  
average expenditure pattern 平均开支模式 `~.0PnHf  
average growth rate 平均增长率 UyWKE<  
average net fixed assets 固定资产平均净值 aV6l"A]  
average of relatives 相对价格平均数 :/1/i&a  
average price 平均价格 mK);NvJ!  
average propensity to consume 平均消费倾向；一般消费倾向 JBCJVWUt  
average propensity to save 平均储蓄倾向；一般储蓄倾向 {;kH&Pp  
average rate 平均率 \B$Q%\-PX  
average revenue 平均收入；平均收益 -$8M#n,  
average stock 平均库存；平均存货 9tt0_*UX  
average yearly rent 平均年租 \i +=tGY  
avoidance of double taxation 避免双重课税 Mb2rHUr  
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 G|"`kAa  
@uWPo2  
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