一些有用的会计术语(也不知道发的地方对不对)A

A: Fy>g*3  
A share Ａ股；甲类股份 \f]w'qiW5  
abatement of tax 减税；减扣免税额 8[ ZuVJ]  
ABN AMRO Bank N.V. 荷兰银行 )5x$J01S  
above-the-line expenditure 线上项目支出；经常预算支出 fkk9&QB%(  
above-the-line receipt 线上项目收入；经常预算收入 iP9Dr<P  
ABSA Asia Limited 南非联合亚洲有限公司 Y{t}sO%A  
absolute change 绝对数值变更 _?$')P|  
absolute expenditure 实际开支 R$it`0D4o  
absolute guideline figure 绝对准则数字 t`Xx\  
absolute interest 绝对权益 h
y~KY6Ta  
absolute order of discharge 绝对破产解除令 ^g<Lu/5w  
absolute profit margin 绝对利润幅度 >Fe=PRs  
absolute value 实值；绝对值 tPw7zFy6r  
absolutely vested interest 绝对既得权益 mEb`ET|  
absorbed cost 已吸收成本；已分摊成本 i!<(R$Lo  
absorption 吸收；分摊；合并 11!4#z6w  
absorption rate 吸收率；摊配率；分摊率 M%!j\}2A  
ACB Finance Limited 亚洲商业财务有限公司 mkgL/h*  
acceptable form of reciprocity 合理的互惠条件 K|;L{[[yH  
acceptable rate 适当利率；适当汇率 xi.QHKBZaH  
acceptance agreement 承兑协议 %u Dd#+{  
acceptance for honour 参加承兑 ~jWpD7px  
acceptor 承兑人；接受人；受票人 UU#$Kt*frR  
acceptor for honour 参加承兑人 idS+&:'  
accident insurance 意外保险 )Dcee@/7S  
Accident Insurance Association of Hong Kong 香港意外保险公会 Ghe@m6|D  
accident insurance scheme 意外保险计划 CWD $\KG  
accident year basis 意外年度基准 sI4 FgO  
accommodation 通融；贷款 )%: W;H  
accommodation bill 通融票据；空头票据 kWbY&]ZO  
accommodation party 汇票代发人 %2?"x*A  
account balance 帐户余额；帐户结余 )R@Y$*fm  
account book 帐簿 )1)&fN41i#  
account collected in advance 预收款项 f\:I1y  
account current book 往来帐簿 Z#GR)
jb+  
account of after-acquired property 事后取得的财产报告 \x_$Pu
 
account of defaulter 拖欠帐目 0U2dNLc  
account payable 应付帐款 On+0@hh  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 B]>rcjD  
account receivable 应收帐款 Xs2B:`,hh  
account receivable report 应收帐款报表 nF
'U*  
account statement 结单；帐单；会计财务报表 :mdoGb$dr  
account title 帐户名称；会计科目 V* ,u;*  
accountant's report 会计师报告 b#S-u }1PE  
Accountant's Report Rules 会计师报告规则 \qJ^n %  
accounting and auditing procedure 会计与审计程序；会计与核数程序 &';@CeK  
Accounting Arrangements 《会计安排》 Ds8x9v)^  
accounting basis 会计基础 %VrMlG4hx  
accounting by Official Receiver 破产管理署署长呈交的帐目 UwDoueXs  
Accounting Circular 《会计通告》 PJh9
7%7  
accounting class 会计类别 `KP}pi\  
accounting date 记帐日期；会计结算日期 *m6*sIR  
accounting for money 款项核算 n8&x=Z}Xs  
Accounting Officer 会计主任 ~}G#ys\1  
accounting period 会计报告期；会计期 s6oIj$  
accounting policy 会计政策；会计方针 368H6 Jj  
accounting practice 会计惯例
s%N6^}N  
accounting principle 会计准则 gdqED}v  
accounting record 会计记录 k{\a_e`  
accounting report 会计报告 NE@P8pQ>  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 r"lh\C|  
Accounting Society of China 中国会计学会 sgB|2cj;j  
accounting statement 会计报表 l-'\E6grdH  
accounting system 会计制度；会计系统 ?&b"/sRS  
accounting transaction 会计事项；帐务交易 z)*\njYe  
accounting treatment 会计处理 1| xKb(_l  
accounting year 会计年度 KeC&a=HL  
accretion 增值；添加 YgkQF0+  
accrual 应计项目；应累算数目 ksqb& ux6  
accrual basis 应计制；权责发生制 fp"GdkO#}i  
accrual basis accounting 应计制会计；权责发生制会计 R1:7]z0B  
accrue 应累算；应计 DEenvS`,P  
accrued benefit 应累算利益 >LFj@YW_)  
accrued charges 应计费用 Nw3IDy~T  
accrued cumulative preference share dividend 应累算的累积优先股股息 k%LsjN.S  
accrued expenses 应累算费用 NB&zBJ#  
accrued interest payable 应付利息；应计未付利息 qh wl  
accrued interest receivable 应收利息；应计未收利息 2\[ Q{T=Qe  
accrued right 累算权益 /5:qS\Zl  
accruing profit 应累算的利润 []H0{a2{<  
accumulated fiscal reserve 累积财政储备 z|N*Gs>,  
accumulated profit 累积利润；滚存溢利 CDFkH  
accumulated reserve 累积储备 ;BEX|wxn  
accumulation of surplus income 累积收益盈余 CWE^:k
r6  
acquired assets 既得资产 0h"uJco,  
acquisition 收购；购置；取得 ${7s"IX  
acquisition cost 购置成本 ">R`S<W  
acquisition expenses 购置费用
WQY\R!+  
acquisition of 100% interest 收购全部股权 z`|E0~{-  
acquisition of control 取得控制权 jx];=IC3tt  
acquisition of fixed assets 购置固定资产 [i]%PVGW  
acquisition of shell “买壳” ]Ai!G7s8P  
acquisition price 收购价 E._/PB  
act of God 天灾 fH_Xm :%  
acting partner 执事合伙人 
I8:G:s:  
active market 买卖活跃的市场；交投畅旺的市场；旺市 X^.~f+d~  
active partner 积极参与的合伙人 V}t8H  
active trading 交投活跃 <kWNx.eci  
actual circulation 实际流通 R!_1*H$  
actual cost 实际成本 1++Fs  
actual expenditure 实际开支；实际支出  d|$-Sz  
actual income 实际入息；实际收入；实际收益 O}[){*GG=  
actual market 现货市场 _jk+$`[9PL  
actual price 现货价；实际价格 ~*G}+Ur$2  
actual profit 实际利润 z&A#d  
actual quotation 实盘；实际价位；实际报价 O u{|o0  
actual year basis 按实际年度计算 j(Tk6S  
actuals 实货 ?h ym~,  
actuarial investigation 精算调查 $b"Ex>  
actuarial principle 精算原则 8X=2#&)  
actuarial report 精算师报告 h,2?+}Fn  
Actuarial Society of Hong Kong 香港精算学会 1.z !u%2  
actuarial valuation 精算师估值 4' <y  
actuary 精算师 C3 (PI,,  
ad referendum agreement 暂定协议；有待覆核的协定 BlfW~l'mx  
ad valorem duty 从价税；按值征税 sQa9M  
ad valorem duty system 从价税制 )Z@hk]@?_[  
ad valorem fee 从价费 fH;lh-  
ad valorem tariff 从价关税 Oat #%  
additional allowance 额外免税额 %lN4"jtx  
additional amount for unexpired risk 未过期风险的额外款额 jD_B&MQz  
additional assessable profit 补加应评税利润 M cbiO)@I  
additional assessment 补加评税 O:[@?l  
additional commitment 额外承担 VN<baK%]  
additional commitment vote 额外承担拨款 3+:
uV  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ltXGm)+  
additional dependent parent allowance 供养父母额外免税额 =D?{d{JT  
additional provision 额外拨款 HlX2:\\  
additional stamp duty 附加印花税 7o`pNcabtz  
additional tax 补加税罚款；补加税款 PAy7b7m~B  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 .h;X5q1  
adjudged bankrupt 被裁定破产 <p8>"~R  
adjudicated bankrupt 裁定破产人 [E/^bM+  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 F#\+.inO  
adjudication of bankruptcy 裁定破产；宣告破产 AG,;1b,:81  
adjudication of insolvency 裁定无力偿还债务 \!'K#%]9  
adjusted actual 经调整的实数；调整后的实数 +Ram%"Zwh  
adjusted current assets 经调整的流动资产；调整后的流动资产 b]5S9^=LI  
adjusted figure 经调整的数字；调整后的数额 '5SO3/{b  
adjusted liabilities 经调整的负债；调整后的负债 %Z#[{yuFs  
adjusted loss 经调整的亏损；调整后的亏损 D$bJs O  
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 <e'l"3+9(  
adjusted profit 经调整的利润；调整后的利润 vTYgWR,h  
adjusted surplus 经调整的盈余额；调整后的盈余额 yg@}j   
adjusted value 经调整的价值；调整后的价值 M9sB2Ips<  
adjustment 调整；修订；理算〔保险〕 K/XUF#^B]  
adjustment centre 调剂中心 )]
m_ L$9  
adjustment lag 调整过程的时间差距；调整时差 :X-\!w\  
adjustment mechanism 调整机制 #.~lt8F  
adjustment of loss 亏损调整 [fXC ;c1  
adjustment process 调整过程；调整程序 05vu{>  
adjustment range 调整幅度 ou'|e"tI  
administered exchange rate 受管制汇率 Ix|^c268o<  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
pB0Do6+{  
administration expenses 行政费用 Qx !! Ttd{  
administration fee 手续费；行政费 jQ\/R~)O  
administration in bankruptcy 破产管理 I KDh)Zm  
administration order 遗产管理令 i]n ?zWo_h  
administrator 管理人；遗产管理人 fsVr<m  
administrator of the estate 遗产管理人 u&ozc  
admission of debt 债项承认书 2HJGp+H  
admission of proof 接纳债权证明 0i9C\'W`  
advance 放贷款项；垫付款项；预支款项；预付款项 7)+%;|~  
advance account 暂支帐目；预付款帐户 }WG -R  
advance compensation 预付补偿金 z`rW2UO#a`  
advance from shareholder 股东垫款 .(8eWc YK  
advance pending reimbursement 预支以待日后付还 3+# "4O  
advanced economy 先进经济体系 s$;IR c5!6  
advancement 预付；预付财产  Ry iS  
advances warrant 垫款令 N&+DhKw  
advancing 贷出 'QEQyJ0EB  
adverse balance 逆差 KdTna6nY  
adverse exchange 逆汇 r$.v"Wh)  
advertisement addressed to shareholders 在报章刊登的致股东通告 q5(Z   
advice for collection 托收通知书 Q\<^ih51  
advice of drawing 提款通知书；汇票通知书 }x}JzA+2  
advice of payment 付款通知 Oe%jV,S|V  
Advisory Committee [Securities and Futures Commission] I`}<1~ue  
谘询委员会〔证券及期货事务监察委员会〕 Qz?r4kR  
Advisory Committee on Diversification 经济多元化谘询委员会 4'-GcH  
affidavit 誓章；遗产申报誓章 VNLggeX'U  
affidavit of no receipt 述明无收款的誓章 n`)wD~mk  
affiliate 联号；联营公司；附属公司 Zr@
G  
affiliated company 附属公司；联号；联营公司 2VNfnk  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 #2*2xt  
affordability 负担能力 t#[u X?  
African Development Bank [AfDB] 非洲开发银行 lw"5p)aB  
after-acquired property 事后取得的财产 A4uDuB;;ZQ  
after-hours dealing 市后交易 ,\
RxKSU  
after-tax profit 税后盈利；税后利润；税后溢利 E8.xmTq  
agency agreement 代理协议 #5.L%F  
agency expenses 代理机构的开支 :,(ZMx\  
agency fee 代理费 d[
.JEgU  
Agency Law 《代理法》 (KxL*gB  
agent 代理人；承销人 )CCrO   
agent of company 公司代理人 V2?&3Z)W  
agent's fee 代理人费；经纪费 xd`!z`X!,s  
aggregate 总计；总数；总体数字 O6pL )6d  
aggregate amount 总款额；总额 n
ob^ I5?  
aggregate assets and liabilities 总体资产与负债 F DCHB~D  
aggregate at constant price 按固定价格计算的总体数字 R9z^=QKcH  
aggregate demand 总需求 Q35/Sp[;x  
aggregate gross position 总持仓量 }X`jhsqT  
aggregate limit 总限额 P>t[35/1  
aggregate of salaries tax 合计薪俸税 U)N_/  
aggregate performance 总体表现；总体业绩 |E)IJj 3  
aggregate supply 总体供应 2<@27C5  
aggregate surplus 总盈余 s GP}>w-JZ  
aggregate total 整体总额 1y5$  
aggregate value 总值；合计价值 Soa5TM  
aggregated basis 合计基准 B:\TvWbu  
aggregated net chargeable income 合计应课税入息实额 /8` S}g+  
aggregation 合并计算；合计；总和 MrA&xM  
aggregation of incomes of husband and wife 夫妇入息合并计算 !*gTC1bvB  
aggregation of property 财产的总和 e r;3TG~  
agio 差价；贴水 h}U\2$5  
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》 IFY,j8~q  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment pMX#!wb  
《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》 z<F.0~)jb  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment AQ 5CrYb  
《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》 JDzkv%E^  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment d>Z{TFY  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 *?+maK{5+  
agreement for a settlement 授产协议 n'#(iW)f  
agreement for assignment 转让协议  ,JcQp=g  
agreement for sale 售卖协议；买卖协议 E@_M|=p&  
agreement for sale and purchase 买卖协议 nJ4CXSdE  
agreement for the payment of interest 支付利息协议 E0Vl}b  
agreement for the repayment of money 还款协议 7^J-5lY3S  
agreement of reinsurance 再保险协议 J dDP  
Agricultural Bank of China 中国农业银行 !Ax7k
;T  
air passenger departure tax 飞机乘客离境税 +0O{"XM  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 h,V#V1>Hu  
airport tax 机场税 0F<O \  
alcohol duty 酒精税 w^&TG3m1~  
alienation 让与；让渡；转让 ^E7>!Lbvx  
alimony 生活费；赡养费 ?)cNe:KY  
All Ordinaries Index [AOI] 所有普通股指数 $[Fh|%\  
all risks 全险；综合险 RkJ\?  
All Sales Record for Stock Market 《股票市场成交报告》 sS$- PX C  
Allied Capital Resources Limited 新联财务有限公司 xe
: D7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ;6} *0V_!k  
allocation letter 拨款信件 |j i}LWcD  
allocation of fund 分配款项；预留款项 kgz2/,  
allocation of profit 利润分配；溢利分配 ?6 "F.\O@  
allocation warrant 拨款令 %
Iv0<oU  
allotment 分配；配股 s.rS06x  
allotment notice 股份配售通知；配股通知 I$neE"wW  
allotment of shares 股份分配 oWpy^=D_  
allowable 可获宽免；免税的 9zkR)C  
allowable business loss 可扣除的营业亏损 eD, 7gC-  
allowable expenses 可扣税的支出 8fdK|l w  
allowance 免税额；津贴；备抵；准备金 F~ n}Ep~1  
allowance for debts 债项的免税额 }q(IKH\&  
allowance for depreciation by wear and tear 耗损折旧免税额 `
oh'rm3'8  
allowance for funeral expenses 殡殓费的免税额 1Ly?XNS  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )G6]r$M>o0  
allowance for repairs and outgoings 修葺及支出方面的免税额 qfY.X&]PU  
allowance to debtor 给债务人的津贴 [JGa
3e  
alteration of capital 资本更改 'C~NQ{1TV  
alternate trustee 候补受托人 'sm+3d  
amalgamation 合并 VPf*>ph=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (o\:rLZu  
ambit of charges 征税范围；收费范围 @Ns^?#u~  
amended valuation 经修订的估值 m4nJ9<-  
American Commodities Exchange 美国商品交易所 xnu|?;.}!  
American Express Bank Limited 美国运通银行 J680|\ER  
American Stock Exchange 美国证券交易所 cmu5KeH  
amortization 摊销 Fa9]!bW  
amount due from banks 存放银行同业的款项 XQk9 U  
amount due from banks abroad 存放海外银行同业的款项 0X)'8N  
amount due from holding companies 控股公司欠款 sf?D4UdIH  
amount due from local banks 存放本港银行同业的款项 ;1cX|N=  
amount due to banks 银行同业的存款 /s=TLPm  
amount due to banks abroad 海外银行同业的存款 r! 5C3  
amount due to holding companies 控股公司存款 CD^_>sya  
amount due to local banks 本港银行同业的存款 _SC>EP8:Z  
amount due to outport banks 外埠银行同业的存款 Ah &D5,3  
amount for note issue 发行纸币的款额 QH4nb h4  
amount of bond 担保契据的款额 )E^4\3^:  
amount of consideration 代价款额 "0g1'az}  
amount of contribution 供款数额 &K`[SX=  
amount of indebtedness 负债款额 $xS `i-|  
amount of principal of the loan 贷款本金额 ;G~0 VM2|  
amount of rates chargeable 应征差饷数额 9h$-:y3  
amount of share capital 股本额 o"v> BhpC  
amount of sums assured 承保款额 SM:{o&S`  
amount of variation 变动幅度 D;<Qm,[  
amount of vote 拨款数额 a7q-*%+d5  
amount payable 应付款额 +iwNM+K/gQ  
amount receivable 应收款额 2u6N';jgZ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -^;G^Uq6=  
analysis 分析 )j@k[}R#g  
ancillary risk 附属风险 `ivr$b#  
annual account 周年帐目；周年帐目报表；年度决算；年结 m7e$Z  
annual accounting date 年结日期 0sq/_S  
annual allowance 每年免税额；年积金；年度津贴；年津 &^4W+I{H  
annual balance 年度余额 /,= wP)  
annual disposable income 每年可动用收入 U;6~]0^K  
annual estimates 周年预算 tGd9Cs9D<  
annual fee 年费 T_,LK7D  
annual general meeting 周年大会 7s5?^^  
annual growth rate 年增率；每年增长率 "F|OJ@M  
annual long-term supplement 长期个案每年补助金 OR( )D~:n  
annual pensionable emolument 可供计算退休金的年薪 }<&g1x'pa  
annual report 年报 Qkk~{OuC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :H\6wJ  
annual return 周年报表；周年申报表；每年报税表格 _?@>S7-  
Annual Return Rules 《周年报表规则》 &.o}(e:]  
annual review of consumer prices 每年消费物价回顾 {TdKS  
annual roll-forward basis 逐年延展方式 6yTL7@V|B  
annual salary 年薪 CQ"IL;y  
annual statement 年度报表；年度决算表 }k<b)I*A  
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 R8\y|p#c  
annuitant 年金受益人 _e8@y{/~Fd  
annuity 年金 S,3e|-&$  
annuity contract 年金合约 ^$_ifkkLz  
annuity on human life 人寿年金 e
z86+  
antecedent debt 先前的债项 T[<ll
h'+  
ante-dated cheque 倒填日期支票 bR*T}w$<  
anticipated expenditure 预期开支 QhZ!A?':U  
anticipated net profit 预期纯利 /43DR;4  
anticipated revenue 预期收入 ssi{(}H/Jv  
anti-inflation measure 反通货膨胀措施 JO7IzD\
  
anti-inflationary stance 反通货膨胀立场 BaiC;&(   
apparent deficit 表面赤字 YT,1E>rd  
apparent financial solvency 表面偿债能力 `U!eh1*b  
apparent partner 表面合伙人 ED"5y  
application for personal assessment 个人入息课税申请书 Y#{KGVT<  
application of fund 资金应用 ',6QL4qV/  
application to release as liquidator and to destruct the books of accounts and documents <W/-[ M  
申请免除清盘人职务及毁灭帐簿与文件 =t&B8+6  
appointed actuary 委任精算师 *xU^e`P  
appointed auditor 委任核数师；委任审计师 n1uJQt  
appointed trustee 委任的受托人 v2EM| Q xp  
appointer 委任人 cGsxfwD  
apportioned pro rata 按比例分摊 6l [TQ  
apportionment 分配；分摊 p4Vw`i+DnH  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'iMI&?8u  
apportionment formula 分摊方程式 ,$vc*}yI0  
apportionment of estate duty 遗产税的分摊 p`Omcl~Q  
appraisal 估价；评估 +2B{"Czm  
appreciable growth 可观增长 k%:]PQjYT  
appreciable impact 显着影响 #&r^~>,#L-  
appreciable increase 可观增长 Q-O:L  
appreciation 增值；升值 +VDl"Hx  
appreciation against other currencies 相对其他货币升值 &!/L^Y*+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1uMnlimr  
appreciation tax 增值税 Cl<`uW3  
appropriation 拨款；拨用；拨付 AUS?Pt[w  
appropriation account 拨款帐目  vxr3|2`  
Appropriation Bill 拨款法案 :XBeGNI*#  
appropriation-in-aid system 补助拨款办法 l%fnGe` _  
approved assets 核准资产 8,dCx}X  
approved basket stock 认可一篮子证券 0NpxqeIDY  
approved budget 核准预算 )/bt/,M&}  
approved charitable donation 认可慈善捐款 _h@7>+vl~  
approved charitable institution 认可慈善机构 &sJpn*W  
approved currency 核准货币；认可货币 <B$Lu4b@c  
approved estimates 核准预算 9S&6u1  
approved estimates of expenditure 核准开支预算 Mk|h ><Q"  
approved overseas insurer 核准海外保险人 '$1-A%e$1  
approved overseas trust company 核准海外信托公司 ;N]ElwP  
approved pooled investment fund 核准汇集投资基金 'D\(p,(Mt  
approved provident fund scheme 认可公积金计划 -Q 6W`*8  
approved provision 核准拨款 :;{U2q+  
approved redeemable share 核准可赎回股份 qdZn9i  
approved regional stock 认可地区性证券 :r^i0g|5P  
approved retirement scheme 认可退休金计划 Iy|]U&`  
approved subordinated loan 核准附属贷款 .yi.GRk  
arbitrage 套戥；套汇；套利 EW#.)@-  
arbitrageur 套戥者；套汇者 9N=Dls  
arbitrary amount 临时款项 #1u4Hi(x5  
arrangement 措施；安排；协定 ,!%[CpM3  
arrears 欠款 4(u+YW GX  
arrears of pay 欠付薪酬 X[NsdD?w1+  
arrears of revenue 逾期未收税款；逾期未收的帐项 kfm8F8sxl  
articles of association 组织章程；组织细则；组织章程细则 0 "pm7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 b0LQ$XM>8  
ascertainment of profit 确定利润 0\o0(eHCQz  
"Asia Clear" “亚洲结算系统” @WBy:gV"  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 {x2N~1!E  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 [_-CO
}>  
Asian Development Fund [ADF] 亚洲发展基金 vj?9X5A_  
Asian dollar bond 亚洲美元债券 HEjV7g0E  
Asian dollar market 亚洲美元市场 D\j1`  
Asian dollar rate 亚洲美元利率 -U%wLkf|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 G:u[Lk#6K  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 nF A7@hsm  
asked price 沽盘；喊价；索价；卖方报价 \e'>$8%T  
assessable income 应评税入息 SAThY$)6  
assessable loss 应评税亏损 f} }Bb8  
assessable profit 应评税利润 YaSwn3i/@S  
assessable value 应评税值 v[m/>l2[P  
assessed profit 估定利润 ZwO&G\A^  
assessed value 经评估价值 n8zUL1:R  
assessment 评税；评定；估价；评税单 S5m1~fz  
assessment number 评税编号；估价编号 u"pn'H  
assessment of additional tax 补加税评税 6<]&T lS]  
assessment of performance 业绩评估；实绩评价 <MvFAuAT  
Assessor 评税主任 I+`~6  
asset price bubbles 资产价格泡沫 /,E%)K;  
asset-backed securities 具资产保证的证券 6sQ"go$}  
assets accretion 资产增值 QnaMjDh$6  
assets and liabilities 资产与负债 <Er|s^C  
assets betterment statement 资产递增表；资产改进表 -BQM i0  
assets lending 实物放款；有抵押贷款 (zJ TBI'  
assets of the company passing on the death 死者去世时转移的公司资产 !R{L`T0  
assets pledged as security for liabilities 用作负债抵押的资产 ']Y:f)i#  
assets portfolio 资产投资组合 Z?"Pkc.Ei  
assets price 资产价格 3gv>AgG  
assets quality 资产质素 eg?vYW  
assets realization 资产变现 jn)~@~c  
assets refinancing arrangement 资产再集资安排 m]7yc>uDy  
assets securitization 资产证券化 2R2Z6}  
assets situated outside Hong Kong 在香港以外地方的资产 /=m=i%& #  
assets stripping 削减资产；拆卖资产 db.iMBki  
assets value 资产值 P>4(+s  
assignee 承让人 /:yKa=$  
assignment 转让；转让书；转让契 =\:YNP/  
assignment of interest 权益转让 `jP\*k`~]  
assignment of letters patent and trade mark 专利证书及商标转让 .~W7{SY[  
assignment of property 物业转让；物业转让书 !WVF{L,/I  
assignment right 转让权 q3scz  
assignor 转让人 pN*>A^  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 AU-/-h=Mr  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 f*oL8"?u&  
associate member 附属会员 "=yaeEp  
associated body corporate 相联法人团体 v,+2CVdW  
associated company 相联公司；联属公司 2&$A x  
associated corporation 相联法团 qMI%=@=  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] J#:%| F%  
公认会计师公会〔英国〕 x:sTE u@  
Association of Futures Exchange Brokers 香港期货经纪协会 5'l+'ox@J  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |!57Z4X  
association of underwriters 承保人组织 !8l4H
c8  
assumption of control 接管 J]N-^ld\\  
assurance 担保；保险；转易；转易书 _4%+TN6z  
assurance of interest 权益的转易 V\ARe=IWM  
at 19XX price 按一九ＸＸ年价格计算 8 A%)m  
at a discount 按赔价计算；按贴水价格计算；打折扣 [Y'Xop6G  
at a premium 按溢价计算；按升水价格计算 ,a5I:V^\  
at call 通知付款；按通知 DOU\X N  
at constant market price 按固定市价计算 X`J~3s  
at constant price 按固定价格计算 g<UjB  
at cost 按成本计算 FE$)[w,m  
at current market price 按当时市价计算；按现时市价计算 x]y~KbdeB  
at current price 按当时价格计算；按现时价格计算 `n5)oU2q  
at factor cost 按要素成本计算；按生产要素成本计算 !n)2HDYhx,  
at money-of-the-day price 按付款当日价格计算 /7P4[~vw  
at or better 按指定或较佳价位〔买卖指令〕 eW7;yH  
at par 按面值计算；平价 lD !^MqK  
at sight 见票即付 ~5cLI;4h  
at the close 按收市盘 E8FS jLZ  
at the opening 按开市盘 (F$q|qZ%  
attestation 见证；见证条款 {:{NK%  
at-the-money option 平价期权 AO8`ItNZdT  
attorney 受权人；受托代表人 JRU)AMMU&  
attornment 新拥有人承认书 tOp>OoD  
attributable profit 可归属利润 <5C3c&sds  
attributable share value 可归属股份价值 4\Q ?4ZX  
Auckland Stock Exchange 奥克兰证券交易所 ']}ZI 8  
auction 拍卖 aQinR"o  
auctioneer 拍卖商 g w}t.3}  
audit 审计；核数 +uv]d
D*i  
Audit Commission 审计署 Zf?>:P  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] u^iK?S#Ci8  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 B
S+N   
audit review 帐目审查 E>SnH  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 3&3S*1b-H  
audited account 审计帐目；经审计的帐目 ?N$  
audited annual account 经审计的周年帐目 ~poy`h'  
audited balance sheet 经审计的资产负债表 _Y}(v((;  
auditor 核数师；核数主任；审计师 e[R364K  
auditor's certificate 核数师证明书；审计师证明书 #XC\=pZX  
auditor's report 核数师报告；审计师报告 ">CjnF2>R  
Aussie bond 澳元债券 q|gG{9  
austerity budget 紧缩预算 u4#BD!W  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 WI}P(!h\J  
Australia All Ordinaries Index 澳洲所有普通股票指数 FS1<f:  
Australian Dollar [AUD] 澳元 \7gLk:  
Australian Options Market 澳大利亚期权市场 OU0\xx1/  
Australian Securities Commission 澳洲证券事务监察委员会 fTV:QAa;  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 bnUd !/;  
Australian Stock Exchange 澳大利亚证券交易所 =3/||b4c  
Austrian Schilling [ATS] 奥地利先令 *PZNZ{|m  
authentication 认证；鉴证 ` [@ F3x  
authority to purchase 委托购买证；委购书 ur*1I/v  
authorization 认可；核准；授权；授权书 jk 9K>4W  
authorization by direction 指示授权 B{c,/{=O  
authorization by instruction 指令授权 rf]]I#C7  
authorization by warrant 令状授权 oD~VK,.  
authorization of unit trust 单位信托的认可 >,32~C  
authorized agent 指定代理人 3Yg/-=U(  
authorized capital 法定资本 ^aXyho  
authorized clerk 出市员 ha3 Qx  
authorized dealer 认可交易商 O1rnF3Be  
authorized financial institution 认可财务机构 Wd&!##3$Q  
authorized fund 认可基金 XP6R$0yN  
authorized fund house 获授权的基金公司；认可基金公司 ]}KmT"vA  
authorized institution 认可机构 l_+s$c  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ddlLS  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 eNN%%Q  
authorized insurer 获授权保险人；获认可承保人 ,Iwri\  
authorized investment 特准投资项目 Tv~<W4  
authorized person 获授权人  3xV  
authorized representative 获授权代表 9s5CqB  
authorized share capital 法定股本 5XA6IL|/l  
automated quotation system 自动报价系统 )}n`MRDB  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] J%3S3C2*m  
自动交易系统〔香港期货交易所有限公司〕 /e#_Yg  
automatic adjustment mechanism 自动调整机制 u -CY-  
automatic adjustment system 自动调整系统 . (Q;EF`_U  
Automatic Clearing House 自动票据交换所 J<u,Y= -~  
automatic exchange rates accumulation system 自动化汇率累集系统 el7P  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 6D3fkvcZ  
automatic teller machine [ATM] 自动柜员机 TQ>kmHWf/  
autopay 自动转帐 f}eZX  
available assets 可用资产 Lgvmk  
available fiscal reserve 现存财政储备 BNuzlR  
available profit 可用利润 & UL(r  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 [ o3}K  
average 平均；平均数；海损 KuE 2a,E4  
average basic salary 平均基本薪金 'UW7zL5  
average consumer expenditure 平均消费开支；一般消费开支 waO*CjxE:  
average cost 平均成本 $>8+t>|  
average cost of land production 增辟土地平均成本 mcp}F|ws  
average daily turnover 平均每日成交额 Hz%#&E  
average daily wage rate 平均每日工资率 6-QTqb?U;N  
average expenditure pattern 平均开支模式 1th|n  
average growth rate 平均增长率 >Y)jt*vQ  
average net fixed assets 固定资产平均净值 FU5vo  
average of relatives 相对价格平均数 |UBR8  
average price 平均价格 !-LPFy>  
average propensity to consume 平均消费倾向；一般消费倾向 ]%ikr&78u  
average propensity to save 平均储蓄倾向；一般储蓄倾向 s26:(J [{  
average rate 平均率 9IC"p<D  
average revenue 平均收入；平均收益 Hc5@gN  
average stock 平均库存；平均存货 h^?[:XBeav  
average yearly rent 平均年租 u{tjB/K&  
avoidance of double taxation 避免双重课税 .2[>SI  
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 a}0\kDe  
rsOon2|  
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