一些有用的会计术语(也不知道发的地方对不对)A

A: e/pZLj]M  
A share Ａ股；甲类股份 ax]Pa*C}  
abatement of tax 减税；减扣免税额 0Q81$% @<  
ABN AMRO Bank N.V. 荷兰银行 1Na*7|  
above-the-line expenditure 线上项目支出；经常预算支出 -6URM`y'j  
above-the-line receipt 线上项目收入；经常预算收入 or?@Ti;  
ABSA Asia Limited 南非联合亚洲有限公司 %h)6o99{wF  
absolute change 绝对数值变更 1:7 uS.  
absolute expenditure 实际开支 $\S;f"IM.  
absolute guideline figure 绝对准则数字 DrfOz#a0Uu  
absolute interest 绝对权益 =J2\"6BnzA  
absolute order of discharge 绝对破产解除令 ?-40bb  
absolute profit margin 绝对利润幅度 =K
q/EDe  
absolute value 实值；绝对值 G~SgI>Q  
absolutely vested interest 绝对既得权益 5pJ)OX  
absorbed cost 已吸收成本；已分摊成本
Q.3oDq  
absorption 吸收；分摊；合并 5XK}8\  
absorption rate 吸收率；摊配率；分摊率 W'3&\}  
ACB Finance Limited 亚洲商业财务有限公司 :xn/9y+s  
acceptable form of reciprocity 合理的互惠条件 So&an !  
acceptable rate 适当利率；适当汇率 ^ :%"Z&  
acceptance agreement 承兑协议 o5!"dxR  
acceptance for honour 参加承兑 E5-f{Qc  
acceptor 承兑人；接受人；受票人 /%El0X  
acceptor for honour 参加承兑人 'z'q)vcr  
accident insurance 意外保险 pF)}<<C  
Accident Insurance Association of Hong Kong 香港意外保险公会 e,Ih7-=Er,  
accident insurance scheme 意外保险计划 ]}4{|& e  
accident year basis 意外年度基准 h5+qP"n!?q  
accommodation 通融；贷款 K+3dwQo  
accommodation bill 通融票据；空头票据 I) mP?  
accommodation party 汇票代发人  $D`~X`  
account balance 帐户余额；帐户结余 G#V}9l
8Q  
account book 帐簿 Kd2?9gaw  
account collected in advance 预收款项 Oeua<,]Z~  
account current book 往来帐簿 ttEQgkd`  
account of after-acquired property 事后取得的财产报告 +-b:XeHSZ  
account of defaulter 拖欠帐目 G8c 8`~t  
account payable 应付帐款 
2h<{~;  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?{bF3Mz=  
account receivable 应收帐款 Q o}&2m  
account receivable report 应收帐款报表 Q.5C
$I  
account statement 结单；帐单；会计财务报表 J. ]~J|K  
account title 帐户名称；会计科目 Mx?{[zT"  
accountant's report 会计师报告 A=Au>"nAA  
Accountant's Report Rules 会计师报告规则 nWTo$*>W  
accounting and auditing procedure 会计与审计程序；会计与核数程序 F
-!,U)  
Accounting Arrangements 《会计安排》 x/nlIoT  
accounting basis 会计基础 ,2Y PD4  
accounting by Official Receiver 破产管理署署长呈交的帐目 zzf;3S?  
Accounting Circular 《会计通告》 OBGA~E;%  
accounting class 会计类别 wzX 1!?  
accounting date 记帐日期；会计结算日期 Qt+|s&HGt  
accounting for money 款项核算 (TufvHC  
Accounting Officer 会计主任 JCjQR`)  
accounting period 会计报告期；会计期 T[mo PD5  
accounting policy 会计政策；会计方针 X#l]%
IrW!  
accounting practice 会计惯例 ,|gX?[o  
accounting principle 会计准则 ?klV;+  
accounting record 会计记录 _xgF?#  
accounting report 会计报告 #;Yn8'a~  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +xqPyR  
Accounting Society of China 中国会计学会 =NyN.^bwT  
accounting statement 会计报表 gTz66a@i  
accounting system 会计制度；会计系统 |_&Tu#er3  
accounting transaction 会计事项；帐务交易 wJ_E\vP  
accounting treatment 会计处理 (*63G4Nz\  
accounting year 会计年度 *9"
L?S(X#  
accretion 增值；添加 ?Ji.bnfK  
accrual 应计项目；应累算数目 eySV -f{  
accrual basis 应计制；权责发生制 Cm:&n|  
accrual basis accounting 应计制会计；权责发生制会计 SvUC8y  
accrue 应累算；应计 I!(.tu6u6c  
accrued benefit 应累算利益 [aM_.[bf  
accrued charges 应计费用 Pb0+z=L  
accrued cumulative preference share dividend 应累算的累积优先股股息 b6Jv|1w'  
accrued expenses 应累算费用 9/$D&tR
N  
accrued interest payable 应付利息；应计未付利息 #JAU5d  
accrued interest receivable 应收利息；应计未收利息 :tP:X+?O  
accrued right 累算权益 ]?P9M<0PM  
accruing profit 应累算的利润 .lMIJN&/  
accumulated fiscal reserve 累积财政储备 &I8,<(`  
accumulated profit 累积利润；滚存溢利 >
S /Zd  
accumulated reserve 累积储备 <UJgl{-  
accumulation of surplus income 累积收益盈余 iqecm]Z0  
acquired assets 既得资产 ajy.K'B*  
acquisition 收购；购置；取得 w7Nb+/,sg  
acquisition cost 购置成本 <fX]`57Dc`  
acquisition expenses 购置费用 MRvtuE|g  
acquisition of 100% interest 收购全部股权 *#j+,q!X  
acquisition of control 取得控制权 s&S8P;K|  
acquisition of fixed assets 购置固定资产 l[]K5?AS>-  
acquisition of shell “买壳” <wwcPe}  
acquisition price 收购价 q|J3]F !n  
act of God 天灾 ^ri?eKy.-g  
acting partner 执事合伙人 pyK|zvr-r  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Ij>x3L\-  
active partner 积极参与的合伙人 dbGW`_zQ4  
active trading 交投活跃 xw-x<7  
actual circulation 实际流通 %-@`|  
actual cost 实际成本 ;czMsHu0X  
actual expenditure 实际开支；实际支出 gBRhO^Sz  
actual income 实际入息；实际收入；实际收益 3=xb%Upw  
actual market 现货市场 Vm]ltiTVk  
actual price 现货价；实际价格 ADRjCk}I
 
actual profit 实际利润 gkUG*Zw  
actual quotation 实盘；实际价位；实际报价 <:yB4t3H+q  
actual year basis 按实际年度计算 0;'kv|  
actuals 实货 Y
>-|`2Z  
actuarial investigation 精算调查 qPdNI1 |  
actuarial principle 精算原则 ,)A^3Q*  
actuarial report 精算师报告 5J1A|qII  
Actuarial Society of Hong Kong 香港精算学会 tx;DMxN!W  
actuarial valuation 精算师估值 Uh}n'Xd#{}  
actuary 精算师 JsOPI]  
ad referendum agreement 暂定协议；有待覆核的协定 6~\z]LZ  
ad valorem duty 从价税；按值征税 xKKL4ws  
ad valorem duty system 从价税制 T{u!4Yu  
ad valorem fee 从价费 -bSe=09;S|  
ad valorem tariff 从价关税 =tl[?6  
additional allowance 额外免税额 y'4H8M2?  
additional amount for unexpired risk 未过期风险的额外款额 ?}sh@;]*h  
additional assessable profit 补加应评税利润 ?iG}Qj@5  
additional assessment 补加评税 +=%13cA*U  
additional commitment 额外承担 |E-0P=h  
additional commitment vote 额外承担拨款 V#!ihL/>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 p8y_uNQE  
additional dependent parent allowance 供养父母额外免税额 N)A?*s'v~  
additional provision 额外拨款 I,Q"<?&  
additional stamp duty 附加印花税 (A?{6  
additional tax 补加税罚款；补加税款 vBsd.2t~  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Q17"hO>kC  
adjudged bankrupt 被裁定破产 m` cw:  
adjudicated bankrupt 裁定破产人 i](,
s.  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 HTI1eLZ2  
adjudication of bankruptcy 裁定破产；宣告破产 u3kK!2cdP  
adjudication of insolvency 裁定无力偿还债务 )'\Jp 7*3  
adjusted actual 经调整的实数；调整后的实数 _lb ^  
adjusted current assets 经调整的流动资产；调整后的流动资产 vTjgW?9  
adjusted figure 经调整的数字；调整后的数额 S{j|("W"[  
adjusted liabilities 经调整的负债；调整后的负债 m}0US;c#f  
adjusted loss 经调整的亏损；调整后的亏损 [8.ufpZ  
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 'nI2RX  
adjusted profit 经调整的利润；调整后的利润 .Ozfj@ f  
adjusted surplus 经调整的盈余额；调整后的盈余额 (,Yb]/O*  
adjusted value 经调整的价值；调整后的价值 nL@ "FZ`(  
adjustment 调整；修订；理算〔保险〕 Vn? %w~0!  
adjustment centre 调剂中心 RH ow%2D  
adjustment lag 调整过程的时间差距；调整时差 *x[B g]/  
adjustment mechanism 调整机制 CmRn  
adjustment of loss 亏损调整 W5(t+$L.  
adjustment process 调整过程；调整程序 wNDLN`,^H  
adjustment range 调整幅度 :w(J=0Lt  
administered exchange rate 受管制汇率 ( gO?-0  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 'Z'X`_  
administration expenses 行政费用 F1R91V|  
administration fee 手续费；行政费 b$[_(QUw  
administration in bankruptcy 破产管理 8+ eZU<\B(  
administration order 遗产管理令 @8Drhx  
administrator 管理人；遗产管理人 Gk,{{:M:5  
administrator of the estate 遗产管理人 rB?u.jn0T  
admission of debt 债项承认书 #NNj#  
admission of proof 接纳债权证明 rui}a=rs  
advance 放贷款项；垫付款项；预支款项；预付款项 3/:O8H  
advance account 暂支帐目；预付款帐户 ?+GbPG~  
advance compensation 预付补偿金 k
@5#^G  
advance from shareholder 股东垫款 nFW^^v<  
advance pending reimbursement 预支以待日后付还 \^;Gv%E  
advanced economy 先进经济体系 twt Bt L  
advancement 预付；预付财产 /V~L:0%  
advances warrant 垫款令 MTb}um.($  
advancing 贷出 *x`z5_yfO  
adverse balance 逆差 2iI"|k9M  
adverse exchange 逆汇 dJ?VN!B0  
advertisement addressed to shareholders 在报章刊登的致股东通告 V|}9d:&O  
advice for collection 托收通知书
'15j$q  
advice of drawing 提款通知书；汇票通知书 /}2 bsiJT  
advice of payment 付款通知 yNc>s/  
Advisory Committee [Securities and Futures Commission] jp8=>mk  
谘询委员会〔证券及期货事务监察委员会〕 o}v #Df  
Advisory Committee on Diversification 经济多元化谘询委员会 yr&oJYM  
affidavit 誓章；遗产申报誓章 ~D@V@sX  
affidavit of no receipt 述明无收款的誓章 pW:h\}%`n  
affiliate 联号；联营公司；附属公司 #1hT#YN  
affiliated company 附属公司；联号；联营公司 5|m|R"I*Y  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 & /-@R|  
affordability 负担能力 ~0ZEnejy  
African Development Bank [AfDB] 非洲开发银行 }yx{13:[  
after-acquired property 事后取得的财产 2-llT
 
after-hours dealing 市后交易 Qu!\Cx@  
after-tax profit 税后盈利；税后利润；税后溢利 Rt7}e09HV  
agency agreement 代理协议 {,IWjt &>  
agency expenses 代理机构的开支 a[";K,  
agency fee 代理费 s%GiM  
Agency Law 《代理法》 H4l:L(!D  
agent 代理人；承销人  3mWo`l  
agent of company 公司代理人 )@eBe^  
agent's fee 代理人费；经纪费 oge^2  
aggregate 总计；总数；总体数字 ;T#t)oV  
aggregate amount 总款额；总额 -B4uK  
aggregate assets and liabilities 总体资产与负债 kjNA~{  
aggregate at constant price 按固定价格计算的总体数字 bIp;$ZHy`K  
aggregate demand 总需求 QIi*'21a+  
aggregate gross position 总持仓量 CSr{MF`]e  
aggregate limit 总限额 YL){o$-N"J  
aggregate of salaries tax 合计薪俸税 FVY,CeA.  
aggregate performance 总体表现；总体业绩 yl 
0?Y  
aggregate supply 总体供应 -
mY90]g  
aggregate surplus 总盈余 Z6D4VZVF  
aggregate total 整体总额 #cdLg-v  
aggregate value 总值；合计价值 iM8hGQ`  
aggregated basis 合计基准 Ub3,x~V  
aggregated net chargeable income 合计应课税入息实额 'Dat.@j  
aggregation 合并计算；合计；总和 Hkg@M?(  
aggregation of incomes of husband and wife 夫妇入息合并计算 bx6@FKns}  
aggregation of property 财产的总和 l06 q1M 3  
agio 差价；贴水 *D AgcB  
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》 1/c
b;:h>  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment GK&yP%Z3  
《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》 _Fz)2h,3  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment g!~j Wn?A  
《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》 WZm^:,  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment an5Ss@<4AA  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 XX6&%7(  
agreement for a settlement 授产协议 LL[+QcH  
agreement for assignment 转让协议 ]ei]) J
I  
agreement for sale 售卖协议；买卖协议 E32z(:7M  
agreement for sale and purchase 买卖协议 3M@>kIT8  
agreement for the payment of interest 支付利息协议 PA,j;{,(b  
agreement for the repayment of money 还款协议 :+R5"my  
agreement of reinsurance 再保险协议 spl*[ d  
Agricultural Bank of China 中国农业银行 Xrz0ch  
air passenger departure tax 飞机乘客离境税 "Y%\qw/wq  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 I?fE=2}9  
airport tax 机场税 qHKZ5w  
alcohol duty 酒精税 wR;l"*
j  
alienation 让与；让渡；转让 Z(<ul<?r  
alimony 生活费；赡养费 gIRCJ=e[b  
All Ordinaries Index [AOI] 所有普通股指数 ?BLOc;I&a  
all risks 全险；综合险 3R{-\
ZMd  
All Sales Record for Stock Market 《股票市场成交报告》 RF;N]A?*  
Allied Capital Resources Limited 新联财务有限公司 VtKN{sSnu  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 O Z#?  
allocation letter 拨款信件 VKs\b-1  
allocation of fund 分配款项；预留款项 %]R#}amW  
allocation of profit 利润分配；溢利分配 VLO>{"{'  
allocation warrant 拨款令 lp9<j1Wl  
allotment 分配；配股 'sA&Pm  
allotment notice 股份配售通知；配股通知 r[,KE.^6~#  
allotment of shares 股份分配 kl={L{r  
allowable 可获宽免；免税的 =.o-R=:d  
allowable business loss 可扣除的营业亏损 fg1y@Dj/&  
allowable expenses 可扣税的支出 9.@(&  
allowance 免税额；津贴；备抵；准备金 I#Bz UF  
allowance for debts 债项的免税额 gSGe]  
allowance for depreciation by wear and tear 耗损折旧免税额 /F4:1 }  
allowance for funeral expenses 殡殓费的免税额 AzV5Re8M  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [qXpi'q[  
allowance for repairs and outgoings 修葺及支出方面的免税额 c !;wp,c  
allowance to debtor 给债务人的津贴 ew"Fr1UGYZ  
alteration of capital 资本更改 UP`q6]P  
alternate trustee 候补受托人 ~"wD4Ue  
amalgamation 合并 =QC^7T  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Yn#8uaU  
ambit of charges 征税范围；收费范围 w %zw+
E  
amended valuation 经修订的估值 [D,:=p`  
American Commodities Exchange 美国商品交易所 MvW>ktkU  
American Express Bank Limited 美国运通银行 l6WcnJ  
American Stock Exchange 美国证券交易所 Qnw$=L:  
amortization 摊销 };j&)M  
amount due from banks 存放银行同业的款项 iWCV(!  
amount due from banks abroad 存放海外银行同业的款项 j*zK"n  
amount due from holding companies 控股公司欠款 }ot _k-  
amount due from local banks 存放本港银行同业的款项 "4`%NA  
amount due to banks 银行同业的存款
\fhT#/0N  
amount due to banks abroad 海外银行同业的存款 4W?<hv+k7*  
amount due to holding companies 控股公司存款 %C)JmaQ{9  
amount due to local banks 本港银行同业的存款 Gw./qu-W  
amount due to outport banks 外埠银行同业的存款 zb" hy"hKw  
amount for note issue 发行纸币的款额 .$k"+E  
amount of bond 担保契据的款额 md`ToU  
amount of consideration 代价款额 z(WpOD  
amount of contribution 供款数额 }*'ha=`J  
amount of indebtedness 负债款额 uaKB  
amount of principal of the loan 贷款本金额 #SYWAcTkO}  
amount of rates chargeable 应征差饷数额 [1*/lt|+p  
amount of share capital 股本额 Kzb@JBIF  
amount of sums assured 承保款额 R]Oy4U,f  
amount of variation 变动幅度 K[[k,W]qb  
amount of vote 拨款数额 k~R[5W|'  
amount payable 应付款额 ]'Yw#YB  
amount receivable 应收款额 Fjzk;o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =5`@:!t7  
analysis 分析 9qDGxW '1  
ancillary risk 附属风险 a%!XLyq  
annual account 周年帐目；周年帐目报表；年度决算；年结 Q.1ohj0)  
annual accounting date 年结日期 PR?clg=z  
annual allowance 每年免税额；年积金；年度津贴；年津 8:% R|b  
annual balance 年度余额 t {"iIz_S  
annual disposable income 每年可动用收入 +][P*/Ek  
annual estimates 周年预算 ^0Q*o1W  
annual fee 年费 }L!`K"^O&  
annual general meeting 周年大会 6W=:`14  
annual growth rate 年增率；每年增长率 .@Uz/j?>  
annual long-term supplement 长期个案每年补助金 fO
^6q1a  
annual pensionable emolument 可供计算退休金的年薪 mPin\-I  
annual report 年报 P;%QA+%7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7Ca\ (82  
annual return 周年报表；周年申报表；每年报税表格 ^kvH/Y&  
Annual Return Rules 《周年报表规则》 )F9r?5}v4x  
annual review of consumer prices 每年消费物价回顾 )|R9mW=k9P  
annual roll-forward basis 逐年延展方式 %>2t=)T  
annual salary 年薪 Zk UuniO  
annual statement 年度报表；年度决算表 .4>s2  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 7[BL 1HI*  
annuitant 年金受益人
yrAzD=  
annuity 年金 C-u/{CP  
annuity contract 年金合约 Xp6*Y1Y  
annuity on human life 人寿年金 +[/47uFbI  
antecedent debt 先前的债项 _a$DY,;  
ante-dated cheque 倒填日期支票 U!:!]DX(  
anticipated expenditure 预期开支 ;J-Ogt@d7  
anticipated net profit 预期纯利 6 v^  
anticipated revenue 预期收入 rJZs 5g`  
anti-inflation measure 反通货膨胀措施 >
x ghq  
anti-inflationary stance 反通货膨胀立场 qYZ7Zt;  
apparent deficit 表面赤字 +esNwz_   
apparent financial solvency 表面偿债能力 ^:DhHqvK  
apparent partner 表面合伙人 Hu8atlpo  
application for personal assessment 个人入息课税申请书 =veOVv[Q&/  
application of fund 资金应用 FJ~_0E#L  
application to release as liquidator and to destruct the books of accounts and documents IXvz&4VD  
申请免除清盘人职务及毁灭帐簿与文件 @
:+n6  
appointed actuary 委任精算师 ](>7h_2B  
appointed auditor 委任核数师；委任审计师 I"32[?0 (;  
appointed trustee 委任的受托人 *C@[5#CA2z  
appointer 委任人 ?ZHE8  
apportioned pro rata 按比例分摊 e=o{Zo?H=  
apportionment 分配；分摊 zc/%1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M1]6lg[si  
apportionment formula 分摊方程式 0*Km}?;0-  
apportionment of estate duty 遗产税的分摊 >9<8G]vcH  
appraisal 估价；评估 j(6$7+2qN  
appreciable growth 可观增长 @y0bU*v7  
appreciable impact 显着影响 +yb$[E*  
appreciable increase 可观增长 Dg>'5`&  
appreciation 增值；升值 2Cd --W+=  
appreciation against other currencies 相对其他货币升值 I0w@S7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %rDmW?T  
appreciation tax 增值税 _A,-[*OKI  
appropriation 拨款；拨用；拨付 W]D`f8r9  
appropriation account 拨款帐目 qSoBj&6y  
Appropriation Bill 拨款法案 a|P~LMPM  
appropriation-in-aid system 补助拨款办法 <a+eF}*2  
approved assets 核准资产 AZy~Q9Kc  
approved basket stock 认可一篮子证券 I,<>%Z|'  
approved budget 核准预算 =EcIXDzC>  
approved charitable donation 认可慈善捐款 LPapD@Z  
approved charitable institution 认可慈善机构 ! [|vx!p  
approved currency 核准货币；认可货币 ? gA=39[j  
approved estimates 核准预算 yF/< :  
approved estimates of expenditure 核准开支预算 ^%oG8z,L  
approved overseas insurer 核准海外保险人 N8kb-2  
approved overseas trust company 核准海外信托公司 (I7&8$Zl  
approved pooled investment fund 核准汇集投资基金 xS~yH[k  
approved provident fund scheme 认可公积金计划 yL;o{ G  
approved provision 核准拨款 *>GIk`!wM  
approved redeemable share 核准可赎回股份 g]Xzio&w  
approved regional stock 认可地区性证券 7~kpRa@\P  
approved retirement scheme 认可退休金计划 xxLgC;>[  
approved subordinated loan 核准附属贷款 /OhaERv  
arbitrage 套戥；套汇；套利 JA?,0S  
arbitrageur 套戥者；套汇者 $kkp*3{ot  
arbitrary amount 临时款项 _H4$$  
arrangement 措施；安排；协定 6+Wr6'kuH  
arrears 欠款 vZ[$H  
arrears of pay 欠付薪酬 l:zU_J6  
arrears of revenue 逾期未收税款；逾期未收的帐项 {DEzuU  
articles of association 组织章程；组织细则；组织章程细则 28T\@zi  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >9o,S3  
ascertainment of profit 确定利润 h/ LR+XX!  
"Asia Clear" “亚洲结算系统” bmj8WZ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Ad]<e?oN=  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Gd30Be2gd  
Asian Development Fund [ADF] 亚洲发展基金 H _Zo@y~J  
Asian dollar bond 亚洲美元债券 )Lc<;=w'9  
Asian dollar market 亚洲美元市场 |D;_:x9
 
Asian dollar rate 亚洲美元利率 8!u/   
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 h1^9tz{  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 )(h&Q? Ar  
asked price 沽盘；喊价；索价；卖方报价 ' "ZRD_"  
assessable income 应评税入息 !lQ#sL`  
assessable loss 应评税亏损 <a8#0ojm  
assessable profit 应评税利润 hmK8jl<6  
assessable value 应评税值 :DZLjC  
assessed profit 估定利润 .9T.3yQ  
assessed value 经评估价值 awj+#^  
assessment 评税；评定；估价；评税单 v}7@CP]nV  
assessment number 评税编号；估价编号 Bii6Z@kS  
assessment of additional tax 补加税评税 8_xnWMOe  
assessment of performance 业绩评估；实绩评价 gCv"9j<j
 
Assessor 评税主任 PHQ{-b?4t  
asset price bubbles 资产价格泡沫 {E!$ xY8  
asset-backed securities 具资产保证的证券 wzD\8_;6N  
assets accretion 资产增值 jZXVsd  
assets and liabilities 资产与负债 tO?21?AD D  
assets betterment statement 资产递增表；资产改进表 wXc,FD$  
assets lending 实物放款；有抵押贷款 jg~_'4f#  
assets of the company passing on the death 死者去世时转移的公司资产 Y.DwtfE  
assets pledged as security for liabilities 用作负债抵押的资产 ^Vag1(hdq  
assets portfolio 资产投资组合 ^g9}f  
assets price 资产价格 $GQphXb$  
assets quality 资产质素 T1l&B  
assets realization 资产变现 $ I#7dJ"*  
assets refinancing arrangement 资产再集资安排 @q,)fBZq  
assets securitization 资产证券化 YV*b~6{d  
assets situated outside Hong Kong 在香港以外地方的资产 E::L?#V  
assets stripping 削减资产；拆卖资产 <e'P%tG'  
assets value 资产值 ows^W8-w  
assignee 承让人 h]qT1(I  
assignment 转让；转让书；转让契 hO#HvW  
assignment of interest 权益转让 P?uf?{  
assignment of letters patent and trade mark 专利证书及商标转让 ir]Mn.(Y  
assignment of property 物业转让；物业转让书 Zotz?jVVr  
assignment right 转让权 .\$Wy$ d  
assignor 转让人 ICk(z~D~  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 8GY.){d!l  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ]22C)<  
associate member 附属会员 HCJ;&C73&  
associated body corporate 相联法人团体 moCK-:  
associated company 相联公司；联属公司 fVYiwE=F  
associated corporation 相联法团 Z #EvRC  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] :ztyxJv1  
公认会计师公会〔英国〕 <_t5:3HL  
Association of Futures Exchange Brokers 香港期货经纪协会 sD2 ^_w6j  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 JfkTw~'R  
association of underwriters 承保人组织 SWT:frki`  
assumption of control 接管 ;J'OakeVO  
assurance 担保；保险；转易；转易书 9[kX/#~W*  
assurance of interest 权益的转易 Fqo&3+J4  
at 19XX price 按一九ＸＸ年价格计算 }S,-uggz  
at a discount 按赔价计算；按贴水价格计算；打折扣 82|q7*M*.  
at a premium 按溢价计算；按升水价格计算 57U%`  
at call 通知付款；按通知 m*gj|1k  
at constant market price 按固定市价计算 Q? qjWZY  
at constant price 按固定价格计算 y<|)'(  
at cost 按成本计算 dsK/6yu  
at current market price 按当时市价计算；按现时市价计算 AQe!Sqg'  
at current price 按当时价格计算；按现时价格计算 W
Kxm9y V  
at factor cost 按要素成本计算；按生产要素成本计算 }C_
|gd  
at money-of-the-day price 按付款当日价格计算 WV2~(/hX&  
at or better 按指定或较佳价位〔买卖指令〕 [%jxf\9jJ_  
at par 按面值计算；平价 uWTN2jr
 
at sight 见票即付 E3f9<hm  
at the close 按收市盘 !_dR'  
at the opening 按开市盘 tn{8u7  
attestation 见证；见证条款 ?ql2wWsQO  
at-the-money option 平价期权 :c=v}  
attorney 受权人；受托代表人 fe';b[q)#  
attornment 新拥有人承认书 O~6Q;qP  
attributable profit 可归属利润 *0~M
 
attributable share value 可归属股份价值 XIRR Al(,  
Auckland Stock Exchange 奥克兰证券交易所 gfm;xT/y  
auction 拍卖 sQtf,e|p  
auctioneer 拍卖商 UWw}!1  
audit 审计；核数 6JH56  
Audit Commission 审计署 ]\BUoQ7I/  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] d&u7]<yDA  
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〕 88g47>{X  
audit review 帐目审查 Q&PB]D{  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ?+Q$#pb  
audited account 审计帐目；经审计的帐目 ~.6|dw\p!  
audited annual account 经审计的周年帐目 .LObOR5J7  
audited balance sheet 经审计的资产负债表 :+:6_x  
auditor 核数师；核数主任；审计师 AW/wI6[T  
auditor's certificate 核数师证明书；审计师证明书 B+Z13;}B  
auditor's report 核数师报告；审计师报告 AK*N  
Aussie bond 澳元债券 Gs_qO)~xo  
austerity budget 紧缩预算 %
`+'v_iu  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 l E^*t`+  
Australia All Ordinaries Index 澳洲所有普通股票指数 xnbsg!`;7W  
Australian Dollar [AUD] 澳元 *,lh:  
Australian Options Market 澳大利亚期权市场 W2eAhz&  
Australian Securities Commission 澳洲证券事务监察委员会 ,H39V+Y*
 
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 kaQ2
A  
Australian Stock Exchange 澳大利亚证券交易所 P'tMu6+)  
Austrian Schilling [ATS] 奥地利先令 +j[`,5oS  
authentication 认证；鉴证 ]*;F. pZ  
authority to purchase 委托购买证；委购书 FVgMmYU  
authorization 认可；核准；授权；授权书 ^PqMi:htc  
authorization by direction 指示授权 %hINpZMr  
authorization by instruction 指令授权 ~;unpym'  
authorization by warrant 令状授权 DMd ,8W7a  
authorization of unit trust 单位信托的认可 TJOvyz`t  
authorized agent 指定代理人 jK3\K/ob(  
authorized capital 法定资本 n3ZAF'  
authorized clerk 出市员 U-EhPAB@  
authorized dealer 认可交易商 ((|IS[  
authorized financial institution 认可财务机构 [AR>?6G-  
authorized fund 认可基金
eOnTW4  
authorized fund house 获授权的基金公司；认可基金公司 OVR?*"N_  
authorized institution 认可机构 8Kk\*8 <  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 _ 08];M|  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 RUGv8"j  
authorized insurer 获授权保险人；获认可承保人 P`TIaP9%E  
authorized investment 特准投资项目 fg&eoI'f  
authorized person 获授权人 qC@Ar)T  
authorized representative 获授权代表 EGS%C%>l/o  
authorized share capital 法定股本 |0 !I5|<k  
automated quotation system 自动报价系统 `4 UlJ4<`  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] B:9.e?t  
自动交易系统〔香港期货交易所有限公司〕 +\`rmI  
automatic adjustment mechanism 自动调整机制 M35Ax],:^  
automatic adjustment system 自动调整系统 jN/ j\x'  
Automatic Clearing House 自动票据交换所 6)[<)?A.[  
automatic exchange rates accumulation system 自动化汇率累集系统 oT&m4I  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 |J3NR`-R  
automatic teller machine [ATM] 自动柜员机 'jvpNn  
autopay 自动转帐 EJm4xkYLj1  
available assets 可用资产 Gt~JA0+C)7  
available fiscal reserve 现存财政储备 ]ii+S"U3  
available profit 可用利润 &ao(!/im  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ,X/
-  
average 平均；平均数；海损 pn\V+Rg'  
average basic salary 平均基本薪金 HI!4  
average consumer expenditure 平均消费开支；一般消费开支 CMl~=[foW  
average cost 平均成本 T PYDs+U  
average cost of land production 增辟土地平均成本 lf$Ve  
average daily turnover 平均每日成交额 '*R%^RK  
average daily wage rate 平均每日工资率 ::"E?CQLV  
average expenditure pattern 平均开支模式 [,g~m9  
average growth rate 平均增长率 %}b8aG+  
average net fixed assets 固定资产平均净值 /fwgqFVk  
average of relatives 相对价格平均数 kso*}u
h0  
average price 平均价格 {p/YCch,  
average propensity to consume 平均消费倾向；一般消费倾向 >Ko[Xb-8^_  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ngUHkpYS5  
average rate 平均率 *%A}x   
average revenue 平均收入；平均收益 u\g,.C0  
average stock 平均库存；平均存货 ;n*J$B  
average yearly rent 平均年租 {-WTV"L5*2  
avoidance of double taxation 避免双重课税 urZ8j?}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 /A07s[L  
_>_j\b  
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