一些有用的会计术语(也不知道发的地方对不对)A

A: N^HUijw<  
A share Ａ股；甲类股份 i5Zk_-\#H  
abatement of tax 减税；减扣免税额  ud xZ0  
ABN AMRO Bank N.V. 荷兰银行 ?nofUD.  
above-the-line expenditure 线上项目支出；经常预算支出 ?WF/|/  
above-the-line receipt 线上项目收入；经常预算收入 ]+|~cRQ9I  
ABSA Asia Limited 南非联合亚洲有限公司 S4^vpY DeN  
absolute change 绝对数值变更 mL{B!Q  
absolute expenditure 实际开支 #w,Dwy  
absolute guideline figure 绝对准则数字 7ePqmB<.  
absolute interest 绝对权益 0vEoGgY0*:  
absolute order of discharge 绝对破产解除令 vy0X_DPCr  
absolute profit margin 绝对利润幅度 l)Pu2!Ic  
absolute value 实值；绝对值 ?]Pmxp H}  
absolutely vested interest 绝对既得权益 CN#+U,NZV  
absorbed cost 已吸收成本；已分摊成本 lsNrAA%m  
absorption 吸收；分摊；合并 ;3d"wW]}7K  
absorption rate 吸收率；摊配率；分摊率 ]l1\? I  
ACB Finance Limited 亚洲商业财务有限公司 a:"Uh**  
acceptable form of reciprocity 合理的互惠条件 ^* J2'X38I  
acceptable rate 适当利率；适当汇率 UUzYbuS>&l  
acceptance agreement 承兑协议 =NnNN'}  
acceptance for honour 参加承兑 m@"QDMHk.  
acceptor 承兑人；接受人；受票人 )2V:  
acceptor for honour 参加承兑人 eoai(&o0$  
accident insurance 意外保险 (eCJ;%%k  
Accident Insurance Association of Hong Kong 香港意外保险公会 }`W){]{kO  
accident insurance scheme 意外保险计划 J6U$qi  
accident year basis 意外年度基准 *+j*{>E  
accommodation 通融；贷款 @x"0_Qw  
accommodation bill 通融票据；空头票据 ::ajlRZG  
accommodation party 汇票代发人 "OQ^U_  
account balance 帐户余额；帐户结余 rs,2rSsg!  
account book 帐簿 Qr^|:U!;[z  
account collected in advance 预收款项 O\E
/. B  
account current book 往来帐簿 )Y2{_ bx4"  
account of after-acquired property 事后取得的财产报告 Gnfd;. (.  
account of defaulter 拖欠帐目 4US"hexE<  
account payable 应付帐款 #0ETY\}ZD  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 e?7&M  
account receivable 应收帐款 c0%"&a1]]V  
account receivable report 应收帐款报表 f0X_fm_q  
account statement 结单；帐单；会计财务报表 bn^{c  
account title 帐户名称；会计科目 NWM8[dI  
accountant's report 会计师报告 V n*  
Accountant's Report Rules 会计师报告规则 xnmmXtk  
accounting and auditing procedure 会计与审计程序；会计与核数程序 JHz [7  
Accounting Arrangements 《会计安排》 5]n[]FW  
accounting basis 会计基础 S`#w+C#EW  
accounting by Official Receiver 破产管理署署长呈交的帐目 -j73Wz  
Accounting Circular 《会计通告》 G]+&!4  
accounting class 会计类别 '+osf'&  
accounting date 记帐日期；会计结算日期 )3~{L;q
 
accounting for money 款项核算 V'kX)$  
Accounting Officer 会计主任 ep2k%?CX 1  
accounting period 会计报告期；会计期 
p3 w  
accounting policy 会计政策；会计方针 3):A   
accounting practice 会计惯例 NF+iza;DP  
accounting principle 会计准则 y^%
n'h{  
accounting record 会计记录 ?YZ- P{rTS  
accounting report 会计报告 =at@Vp/y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7(qE0R&@  
Accounting Society of China 中国会计学会 P"W2(d  
accounting statement 会计报表 &Q>k7L!  
accounting system 会计制度；会计系统 !P)O(i=  
accounting transaction 会计事项；帐务交易 [-\%4  
accounting treatment 会计处理 ^:#D0[  
accounting year 会计年度 >sK!F$  
accretion 增值；添加 P8>~c9$I  
accrual 应计项目；应累算数目 #a<Gxj  
accrual basis 应计制；权责发生制 nq6@6GRG  
accrual basis accounting 应计制会计；权责发生制会计 >N]7IU[-  
accrue 应累算；应计 yp$_/p O=2  
accrued benefit 应累算利益 %]>KvoA  
accrued charges 应计费用 pgOQIzu  
accrued cumulative preference share dividend 应累算的累积优先股股息 @^T1
XX  
accrued expenses 应累算费用 _~piZmkG$  
accrued interest payable 应付利息；应计未付利息 0URji~?|x  
accrued interest receivable 应收利息；应计未收利息 kdl:Wt*4o  
accrued right 累算权益 }UWL-TkEjF  
accruing profit 应累算的利润 *QLI3B9V  
accumulated fiscal reserve 累积财政储备 *.!Np9l,V  
accumulated profit 累积利润；滚存溢利 7cTV?nc  
accumulated reserve 累积储备 CaL\fZ  
accumulation of surplus income 累积收益盈余 pov)Z):}G<  
acquired assets 既得资产 a{R%#e\n  
acquisition 收购；购置；取得 a'2$
nbp}  
acquisition cost 购置成本 ; mZW{j  
acquisition expenses 购置费用 ;~D)~=|ZZ  
acquisition of 100% interest 收购全部股权 MOn  
acquisition of control 取得控制权 K2J\awX  
acquisition of fixed assets 购置固定资产 CE/Xfh'44  
acquisition of shell “买壳” UazP6^{L  
acquisition price 收购价 dHv68*^\'  
act of God 天灾 d4?Mi2/jF  
acting partner 执事合伙人 y#q?A,C@n
 
active market 买卖活跃的市场；交投畅旺的市场；旺市 Pmh8sw  
active partner 积极参与的合伙人 R)mu2^  
active trading 交投活跃 4A_[PM  
actual circulation 实际流通 a=
hxJ1O  
actual cost 实际成本 %k'!Iq+  
actual expenditure 实际开支；实际支出 c.>oe*+  
actual income 实际入息；实际收入；实际收益 :TJv=T'p'  
actual market 现货市场 0cJWJOj&  
actual price 现货价；实际价格 @te
!Jgu{  
actual profit 实际利润 >_|O1H./4  
actual quotation 实盘；实际价位；实际报价 EUN81F?  
actual year basis 按实际年度计算 $shoasSuI  
actuals 实货 :9^;Qv*  
actuarial investigation 精算调查
&(xH$htv1  
actuarial principle 精算原则 i 7x7xtq  
actuarial report 精算师报告 L{h%f4Du#  
Actuarial Society of Hong Kong 香港精算学会 vTlwRG=5  
actuarial valuation 精算师估值 |j#C|V%kV  
actuary 精算师 1 D<_
N  
ad referendum agreement 暂定协议；有待覆核的协定 J"=vE=  
ad valorem duty 从价税；按值征税 ^yyC [Mz  
ad valorem duty system 从价税制 ?TU}~}  
ad valorem fee 从价费 t.`@{R$hoA  
ad valorem tariff 从价关税 sB c (gr  
additional allowance 额外免税额 *#tJM.Z  
additional amount for unexpired risk 未过期风险的额外款额 ;|vpwB@B
 
additional assessable profit 补加应评税利润 <N_+=_  
additional assessment 补加评税 QlO0qbG[y  
additional commitment 额外承担 RPE5K:P  
additional commitment vote 额外承担拨款 vK_?<>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 a hR ^  
additional dependent parent allowance 供养父母额外免税额 %l,,_:7{  
additional provision 额外拨款  B[Zjfc  
additional stamp duty 附加印花税 4KH45|;3  
additional tax 补加税罚款；补加税款 ~%SH3$  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 _Jme!Oaa  
adjudged bankrupt 被裁定破产 }Rz3<eON  
adjudicated bankrupt 裁定破产人 763v  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :9$F'd\  
adjudication of bankruptcy 裁定破产；宣告破产 Q4f/Z  
adjudication of insolvency 裁定无力偿还债务 Hhari!RXC  
adjusted actual 经调整的实数；调整后的实数 YN!>}  
adjusted current assets 经调整的流动资产；调整后的流动资产 0},PJ$8x  
adjusted figure 经调整的数字；调整后的数额 h $L/<3oP6  
adjusted liabilities 经调整的负债；调整后的负债 (UU(:/  
adjusted loss 经调整的亏损；调整后的亏损 |aT| l^2R@  
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 UG'9*(*  
adjusted profit 经调整的利润；调整后的利润 #ZYVc|sT+  
adjusted surplus 经调整的盈余额；调整后的盈余额 5ZMR,SZhC  
adjusted value 经调整的价值；调整后的价值 $CY't'6Hn  
adjustment 调整；修订；理算〔保险〕 -5I2
ga  
adjustment centre 调剂中心 ~:3QBMk::  
adjustment lag 调整过程的时间差距；调整时差 HA2k[F@3^  
adjustment mechanism 调整机制 ,]+z)   
adjustment of loss 亏损调整 59O?_F9  
adjustment process 调整过程；调整程序 )0Me?BRp  
adjustment range 调整幅度 \ aHVs  
administered exchange rate 受管制汇率 20Z8HwQi  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 b#K:_ac5
 
administration expenses 行政费用 qL6 |6-?  
administration fee 手续费；行政费 K)\M5id]  
administration in bankruptcy 破产管理 " e}3:U5n  
administration order 遗产管理令 rfNm&!K  
administrator 管理人；遗产管理人 Mi/&f   
administrator of the estate 遗产管理人 WnGGo'
Z  
admission of debt 债项承认书 }jVSlCF@t  
admission of proof 接纳债权证明 ad:&$  
advance 放贷款项；垫付款项；预支款项；预付款项 7D!u1?]d{  
advance account 暂支帐目；预付款帐户 KN7n@$8YM  
advance compensation 预付补偿金 76Vl6cPu>  
advance from shareholder 股东垫款 Er+nk`UR_  
advance pending reimbursement 预支以待日后付还 ,ztI,1"k  
advanced economy 先进经济体系 [BT/~6ovrZ  
advancement 预付；预付财产 Qt/8r*Oe  
advances warrant 垫款令 qU#BJON]BR  
advancing 贷出 3AsT
  
adverse balance 逆差 _ B5gR  
adverse exchange 逆汇 zJ)*Z,7  
advertisement addressed to shareholders 在报章刊登的致股东通告 'rr^2d]`ST  
advice for collection 托收通知书 4*'pl.rb>  
advice of drawing 提款通知书；汇票通知书 IaT$6\>  
advice of payment 付款通知 j& <i&  
Advisory Committee [Securities and Futures Commission] 6Qx#%,U^ J  
谘询委员会〔证券及期货事务监察委员会〕 wAxrc+  
Advisory Committee on Diversification 经济多元化谘询委员会 lhw ,J]0*  
affidavit 誓章；遗产申报誓章 VxXzAeM  
affidavit of no receipt 述明无收款的誓章 DBT&
DS  
affiliate 联号；联营公司；附属公司 ^9ePfF)5  
affiliated company 附属公司；联号；联营公司 N9vP7  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 .]sf0S!  
affordability 负担能力 rwG CUo6Z  
African Development Bank [AfDB] 非洲开发银行 vh*U]3@  
after-acquired property 事后取得的财产 |jVM
&R2s  
after-hours dealing 市后交易 82]vkU  
after-tax profit 税后盈利；税后利润；税后溢利 Nqrmp" ]  
agency agreement 代理协议 1f8GW  
agency expenses 代理机构的开支 -tyK~aasQ  
agency fee 代理费 ngat0'oa  
Agency Law 《代理法》 /l<<_uk$  
agent 代理人；承销人 1$81E.  
agent of company 公司代理人 7 <Q5;J&;  
agent's fee 代理人费；经纪费 Xa[?^P  
aggregate 总计；总数；总体数字 ;\\@q"n%<  
aggregate amount 总款额；总额 ODC8D>Z
Yl  
aggregate assets and liabilities 总体资产与负债 tX"Th'Qi  
aggregate at constant price 按固定价格计算的总体数字 yZ7,QsEsN  
aggregate demand 总需求 "B8"_D&  
aggregate gross position 总持仓量 Ns[ym>x#2  
aggregate limit 总限额 DNj"SF(J  
aggregate of salaries tax 合计薪俸税 WN_pd%m  
aggregate performance 总体表现；总体业绩 Hx\H $Y  
aggregate supply 总体供应 h<SQL97N  
aggregate surplus 总盈余 TM|)Ljm  
aggregate total 整体总额 jMN[J|us51  
aggregate value 总值；合计价值 ,i,q!M
{-  
aggregated basis 合计基准 8WXJ.  
aggregated net chargeable income 合计应课税入息实额 yNqe8C,>e  
aggregation 合并计算；合计；总和 vMs$ceq  
aggregation of incomes of husband and wife 夫妇入息合并计算 '8T=~R6  
aggregation of property 财产的总和 ty*@7
g0k  
agio 差价；贴水 }-o{ASC#  
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》 3Bx:Ntx<  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment !ZI7&r`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》 dGFGr}&s  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment T7d9ChU\#.  
《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》 }GZ}Q5  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment `p7&> BOA  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ]Wq?H-B{  
agreement for a settlement 授产协议 \;mH(-  
agreement for assignment 转让协议 rJ!{/3e  
agreement for sale 售卖协议；买卖协议 3RR_fmMT)  
agreement for sale and purchase 买卖协议 1[t=XDz/e  
agreement for the payment of interest 支付利息协议 <@Fy5k-%.  
agreement for the repayment of money 还款协议 N]<!j$pOz  
agreement of reinsurance 再保险协议 =pznu+,  
Agricultural Bank of China 中国农业银行 pKjoi{ Z  
air passenger departure tax 飞机乘客离境税 }A:<%N  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 \C`~S7jC  
airport tax 机场税 nYt/U\n!  
alcohol duty 酒精税 Iy.rqc/86  
alienation 让与；让渡；转让 -pE(_  
alimony 生活费；赡养费 {vN}<f`  
All Ordinaries Index [AOI] 所有普通股指数 YNBHBK4;  
all risks 全险；综合险 yH<$k^0r*  
All Sales Record for Stock Market 《股票市场成交报告》 EgDQ+( -  
Allied Capital Resources Limited 新联财务有限公司 -#Z bR  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 WzI8_uM  
allocation letter 拨款信件 fS"Hr0  
allocation of fund 分配款项；预留款项 v,\R,{0  
allocation of profit 利润分配；溢利分配 +\{
&2a?  
allocation warrant 拨款令 Kmdlf,[3d  
allotment 分配；配股 yx<WSgWZ[  
allotment notice 股份配售通知；配股通知 Qo1eXM
W  
allotment of shares 股份分配 60)iw4<wf  
allowable 可获宽免；免税的 KV*xApb9y  
allowable business loss 可扣除的营业亏损 }irn'`I  
allowable expenses 可扣税的支出 DS%\SrC  
allowance 免税额；津贴；备抵；准备金 fVM`-8ZTq  
allowance for debts 债项的免税额 2AVa(  
allowance for depreciation by wear and tear 耗损折旧免税额 4j!]:ra  
allowance for funeral expenses 殡殓费的免税额 a!mf;m  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 A;O~#Chvd  
allowance for repairs and outgoings 修葺及支出方面的免税额 1<<kA:d  
allowance to debtor 给债务人的津贴 7]%Ypv$  
alteration of capital 资本更改 brZ sAQ+k  
alternate trustee 候补受托人 G5,~Z&}YS  
amalgamation 合并 )|I5j];L  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 nxJee=qH  
ambit of charges 征税范围；收费范围 N*@aDM07  
amended valuation 经修订的估值 d.2mT?`#  
American Commodities Exchange 美国商品交易所 c.A|Ir  
American Express Bank Limited 美国运通银行 &BvZF  
American Stock Exchange 美国证券交易所 [*Z`Kc  
amortization 摊销 ,= &B28Qe)  
amount due from banks 存放银行同业的款项 IB`>'~s&A  
amount due from banks abroad 存放海外银行同业的款项 7lo|dg80  
amount due from holding companies 控股公司欠款 QERU5|.wc  
amount due from local banks 存放本港银行同业的款项 F>X-w+b4r  
amount due to banks 银行同业的存款 5&f{1M6l>  
amount due to banks abroad 海外银行同业的存款 P/ oXDI8  
amount due to holding companies 控股公司存款 tWdhDt8$&  
amount due to local banks 本港银行同业的存款 Fbp{,V@F2  
amount due to outport banks 外埠银行同业的存款 07/L}b`P  
amount for note issue 发行纸币的款额 Y=T'WNaL)0  
amount of bond 担保契据的款额 ZK'-U,Y.H7  
amount of consideration 代价款额 0iZGPe~  
amount of contribution 供款数额 ~kCwJ<E  
amount of indebtedness 负债款额 \M"UmSB o  
amount of principal of the loan 贷款本金额 4W#
E`9 6u  
amount of rates chargeable 应征差饷数额 D)brPMS:o  
amount of share capital 股本额 m"9XT)N  
amount of sums assured 承保款额 5eA8niq#  
amount of variation 变动幅度 u<n`x6gL  
amount of vote 拨款数额 Do]*JO)(  
amount payable 应付款额 fN "tA  
amount receivable 应收款额 =U. b% uC  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (LtkA|:  
analysis 分析 X{g%kf,D=  
ancillary risk 附属风险 gLSA!#[h  
annual account 周年帐目；周年帐目报表；年度决算；年结 $y?k
[Y-~  
annual accounting date 年结日期 =]>NDWqpHN  
annual allowance 每年免税额；年积金；年度津贴；年津 =9LC<2  
annual balance 年度余额 f):~8_0b  
annual disposable income 每年可动用收入 R4<lln:[  
annual estimates 周年预算 z1!6%W_.  
annual fee 年费 s6}Xt=j  
annual general meeting 周年大会 SjEdyN#  
annual growth rate 年增率；每年增长率 !4rPv\
  
annual long-term supplement 长期个案每年补助金 G^(}a
]>9  
annual pensionable emolument 可供计算退休金的年薪 EHlytG}@  
annual report 年报 a?
R[J==  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (Bo bB]~a  
annual return 周年报表；周年申报表；每年报税表格 L}j0a>=x4  
Annual Return Rules 《周年报表规则》 >bUj*#<  
annual review of consumer prices 每年消费物价回顾 - /c7nF  
annual roll-forward basis 逐年延展方式 9Z6C8Jv  
annual salary 年薪 dP>w/$C}  
annual statement 年度报表；年度决算表 IF@HzT;Q  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 &l}?v@@+_  
annuitant 年金受益人 L;QY<b  
annuity 年金 G5tday~3  
annuity contract 年金合约 !?[oIQ)h  
annuity on human life 人寿年金 ap}5ElMR  
antecedent debt 先前的债项 m/`IGT5J  
ante-dated cheque 倒填日期支票 Be}$I_95\P  
anticipated expenditure 预期开支 (XH2Sy  
anticipated net profit 预期纯利 oH2!5;A|  
anticipated revenue 预期收入 4UA
vw  
anti-inflation measure 反通货膨胀措施 :ZxLJK9x1  
anti-inflationary stance 反通货膨胀立场 'xFYUU]#T^  
apparent deficit 表面赤字 (}:C+p 'I  
apparent financial solvency 表面偿债能力 :Au /2  
apparent partner 表面合伙人 )h^NR3N  
application for personal assessment 个人入息课税申请书 !CjqL~  
application of fund 资金应用 :o"8MZp  
application to release as liquidator and to destruct the books of accounts and documents =ex'22  
申请免除清盘人职务及毁灭帐簿与文件 5A&y]5-Q`  
appointed actuary 委任精算师 V8O.3fo`[`  
appointed auditor 委任核数师；委任审计师 &!35/:~uD  
appointed trustee 委任的受托人 Ih1|LR/c  
appointer 委任人 *T4<&  
apportioned pro rata 按比例分摊 NfE.N&vI_c  
apportionment 分配；分摊 y7<&vIEC  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Napf"Av  
apportionment formula 分摊方程式 2@vj!U8  
apportionment of estate duty 遗产税的分摊 5eX59:vtl  
appraisal 估价；评估 v.W{x?5  
appreciable growth 可观增长 &14W
vAU  
appreciable impact 显着影响 :G)<}j"sM  
appreciable increase 可观增长 83.E0@$  
appreciation 增值；升值 oJ78jGTnb  
appreciation against other currencies 相对其他货币升值 :k46S<RE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %d: A`7x  
appreciation tax 增值税 A2x;fgi  
appropriation 拨款；拨用；拨付 |)@N-f:E  
appropriation account 拨款帐目 -c
Nx1et  
Appropriation Bill 拨款法案 FoPginZ]J  
appropriation-in-aid system 补助拨款办法 J?P]EQU  
approved assets 核准资产 |t\|:E>" }  
approved basket stock 认可一篮子证券 uC~g#[I QM  
approved budget 核准预算 m%QqmTH  
approved charitable donation 认可慈善捐款 |ia@,*KD  
approved charitable institution 认可慈善机构 r9ke,7?  
approved currency 核准货币；认可货币 iilyw_$H  
approved estimates 核准预算 ;Mj002.\G  
approved estimates of expenditure 核准开支预算 yZSvn[f  
approved overseas insurer 核准海外保险人 :G'x
i2bs  
approved overseas trust company 核准海外信托公司 DM3B]Yl  
approved pooled investment fund 核准汇集投资基金 UqX1E  
approved provident fund scheme 认可公积金计划 t ,qul4y}  
approved provision 核准拨款 ui'F'"tPz  
approved redeemable share 核准可赎回股份 F,G,b  
approved regional stock 认可地区性证券 M@?"t_e1  
approved retirement scheme 认可退休金计划 Q:S\0cI0  
approved subordinated loan 核准附属贷款 )-&nxOP  
arbitrage 套戥；套汇；套利 8.I9}_  
arbitrageur 套戥者；套汇者  SNvb1&  
arbitrary amount 临时款项 =LZ>su  
arrangement 措施；安排；协定 2/tb6' =  
arrears 欠款 2H&{1f\Bf  
arrears of pay 欠付薪酬 1&|Dsrj  
arrears of revenue 逾期未收税款；逾期未收的帐项 2 X<nn  
articles of association 组织章程；组织细则；组织章程细则 \Tq"mw9P  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 kqB\xlS7k  
ascertainment of profit 确定利润 Ku3!*n_\  
"Asia Clear" “亚洲结算系统” Kj*m r%IaU  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 4`mO+.za1  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Rlw9$/D!Z  
Asian Development Fund [ADF] 亚洲发展基金 ~4s-S3YzaM  
Asian dollar bond 亚洲美元债券 v`{:~q*  
Asian dollar market 亚洲美元市场 ;]&-MFv#  
Asian dollar rate 亚洲美元利率 =|y|P80w  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 bNvAyKc-  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 B-Y+F  
asked price 沽盘；喊价；索价；卖方报价 Mn"/#tXL-  
assessable income 应评税入息 Riql,g/  
assessable loss 应评税亏损 9YSVK\2$  
assessable profit 应评税利润  3t  
assessable value 应评税值 ;]h.m)~|  
assessed profit 估定利润 ,L-C(j  
assessed value 经评估价值 >.Q0Tx!P  
assessment 评税；评定；估价；评税单 ?~qC,N[  
assessment number 评税编号；估价编号 rh$1-Y  
assessment of additional tax 补加税评税 R^9"N?Q7;`  
assessment of performance 业绩评估；实绩评价 ,o&<WMD  
Assessor 评税主任 ?"@ET9  
asset price bubbles 资产价格泡沫 md6*c./Z  
asset-backed securities 具资产保证的证券 spiDm:Xe  
assets accretion 资产增值 Q=.g1$LP  
assets and liabilities 资产与负债 aBCOGtf  
assets betterment statement 资产递增表；资产改进表 q<}PM  
assets lending 实物放款；有抵押贷款 d5, FM  
assets of the company passing on the death 死者去世时转移的公司资产 7l}~4dm2J  
assets pledged as security for liabilities 用作负债抵押的资产 n.;3X  
assets portfolio 资产投资组合 #J.u  
assets price 资产价格 A;%kl`~iyz  
assets quality 资产质素 oWcACs3fB  
assets realization 资产变现 yGV{^?yoP  
assets refinancing arrangement 资产再集资安排 X'2Gi  
assets securitization 资产证券化 JfKg_&hM  
assets situated outside Hong Kong 在香港以外地方的资产 jI#z/a!j:  
assets stripping 削减资产；拆卖资产 bD@@tGr;W  
assets value 资产值 Orc>.~+f%A  
assignee 承让人  {@\/a  
assignment 转让；转让书；转让契 2$ VTu+  
assignment of interest 权益转让 Wy)('EM  
assignment of letters patent and trade mark 专利证书及商标转让 ,'-?:`hP'  
assignment of property 物业转让；物业转让书 dKe@JQ+-z  
assignment right 转让权 #! @m y  
assignor 转让人 <W|1<=z(  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ,$i<@2/=m  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Qrz*Lvle h  
associate member 附属会员 X0x_+b? _  
associated body corporate 相联法人团体 I:/4t^%  
associated company 相联公司；联属公司 ;5RIwD  
associated corporation 相联法团 ;7 "Y?*{  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] oF&IC j0  
公认会计师公会〔英国〕 Z`"n:'&  
Association of Futures Exchange Brokers 香港期货经纪协会 8AX3C s_G  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 coO.kTO;  
association of underwriters 承保人组织 ULbP_y>(Y  
assumption of control 接管 #x|VfN5f  
assurance 担保；保险；转易；转易书 >;.*  
assurance of interest 权益的转易 MZiF];OY  
at 19XX price 按一九ＸＸ年价格计算 |bvGYsn_#=  
at a discount 按赔价计算；按贴水价格计算；打折扣 W["HDR  
at a premium 按溢价计算；按升水价格计算 jrdtd6b}  
at call 通知付款；按通知 HtS#_y%(  
at constant market price 按固定市价计算 M[vCpa  
at constant price 按固定价格计算 _pW'n=}R  
at cost 按成本计算 @_uFX!;  
at current market price 按当时市价计算；按现时市价计算 V"U~Q=`K  
at current price 按当时价格计算；按现时价格计算 `NoCH[$!+  
at factor cost 按要素成本计算；按生产要素成本计算 I9:%@g]uYw  
at money-of-the-day price 按付款当日价格计算 Z[bv0Pr  
at or better 按指定或较佳价位〔买卖指令〕 ,m"l\jP  
at par 按面值计算；平价 " V/k<HRw  
at sight 见票即付 _6/Qp`s  
at the close 按收市盘 R_~F6O^EO  
at the opening 按开市盘 fcn_<Yh0W  
attestation 见证；见证条款 bF7`] 83  
at-the-money option 平价期权 gTyW#verh$  
attorney 受权人；受托代表人 sK[Nti0  
attornment 新拥有人承认书 0Sz/c+ 6  
attributable profit 可归属利润 :!hk~#yvJ9  
attributable share value 可归属股份价值 ]N_140N~  
Auckland Stock Exchange 奥克兰证券交易所 zPA>af~Ej  
auction 拍卖 uyvskz\  
auctioneer 拍卖商 ;9Hz{
ej  
audit 审计；核数 ^zkd{ov  
Audit Commission 审计署 3?]S,~!F  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ~vkud+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〕 `C ?a  
audit review 帐目审查 3dY6;/s  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 9`E-dr9  
audited account 审计帐目；经审计的帐目 L7[X|zmy*x  
audited annual account 经审计的周年帐目 hXBqz9
 
audited balance sheet 经审计的资产负债表 Zm5nLxM  
auditor 核数师；核数主任；审计师 ]#+5)[N$>  
auditor's certificate 核数师证明书；审计师证明书 ;
S{ZC5  
auditor's report 核数师报告；审计师报告 q w"e0q%)  
Aussie bond 澳元债券 J~:kuf21  
austerity budget 紧缩预算 2%*|fF}I  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Dj/Q1KY$m  
Australia All Ordinaries Index 澳洲所有普通股票指数 -1#e^9Ve\  
Australian Dollar [AUD] 澳元 Vc{/o=1u  
Australian Options Market 澳大利亚期权市场 Wa@6VY  
Australian Securities Commission 澳洲证券事务监察委员会 $t%"Tr  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 *E$H;wKs8  
Australian Stock Exchange 澳大利亚证券交易所 @$_rEdwi  
Austrian Schilling [ATS] 奥地利先令 PwRNBb}6  
authentication 认证；鉴证 Y~<rQ  
authority to purchase 委托购买证；委购书 WJP`0f3  
authorization 认可；核准；授权；授权书 %Ud.SJ3  
authorization by direction 指示授权 _6| /P7"  
authorization by instruction 指令授权 RNsJ!or  
authorization by warrant 令状授权
Q9SPb6O2  
authorization of unit trust 单位信托的认可 ]eORw$f  
authorized agent 指定代理人 s 0 =@ &/  
authorized capital 法定资本 Ynv 9v\n|  
authorized clerk 出市员 eDvXU_yA  
authorized dealer 认可交易商 Es_SCWJ  
authorized financial institution 认可财务机构 [UUM^!1  
authorized fund 认可基金 >V3W>5X  
authorized fund house 获授权的基金公司；认可基金公司 6eVe}V4W  
authorized institution 认可机构 r(748Qc4f?  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ,2Sv1v$  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 O7E;W| ]  
authorized insurer 获授权保险人；获认可承保人 (%=lq#,  
authorized investment 特准投资项目 {"Y]/6  
authorized person 获授权人 <%T%NjNPQ  
authorized representative 获授权代表 tauP1&%oH{  
authorized share capital 法定股本 :6qUSE  
automated quotation system 自动报价系统 {5?!`<fF  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] IiQWs1  
自动交易系统〔香港期货交易所有限公司〕 Yf%[6Y{  
automatic adjustment mechanism 自动调整机制 2-/YYe;C  
automatic adjustment system 自动调整系统 }d$vcEI$3  
Automatic Clearing House 自动票据交换所 (2&K(1.Y  
automatic exchange rates accumulation system 自动化汇率累集系统 $=QNGC2+  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 jCdZ}M($  
automatic teller machine [ATM] 自动柜员机 Bx_8@+  
autopay 自动转帐 1WZKQeOo  
available assets 可用资产 mk$Yoz  
available fiscal reserve 现存财政储备 X*D5y8<  
available profit 可用利润 Z.Lx^h+U  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 WcQZFtW  
average 平均；平均数；海损 #<^/yoH7C6  
average basic salary 平均基本薪金 uugzIV)  
average consumer expenditure 平均消费开支；一般消费开支 M}{n6T6B  
average cost 平均成本 y$"~^8"z  
average cost of land production 增辟土地平均成本 C:TuC5Sr  
average daily turnover 平均每日成交额 jp\JwE  
average daily wage rate 平均每日工资率 o
QKcGUZ  
average expenditure pattern 平均开支模式 [7CH(o1a&  
average growth rate 平均增长率 j.e`ip  
average net fixed assets 固定资产平均净值 L.R\]+$U2  
average of relatives 相对价格平均数 $]`'Mi  
average price 平均价格 ~%::r_hQ  
average propensity to consume 平均消费倾向；一般消费倾向 Ra*k  
average propensity to save 平均储蓄倾向；一般储蓄倾向 %u<&^8EL+#  
average rate 平均率 AX^3uRQJ  
average revenue 平均收入；平均收益 'R-JQE-]  
average stock 平均库存；平均存货 #m[w=Pu}  
average yearly rent 平均年租 ?Ix'2v  
avoidance of double taxation 避免双重课税 "Hsq<oV8  
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 2Q;Y@%G  
[0%Gu5_\  
给你加分了