一些有用的会计术语(也不知道发的地方对不对)A

A: 1sYEZO;  
A share Ａ股；甲类股份 \U@rg4  
abatement of tax 减税；减扣免税额 ?-1r$31p  
ABN AMRO Bank N.V. 荷兰银行 &=4(l|wcg  
above-the-line expenditure 线上项目支出；经常预算支出 DBLO|&2!z[  
above-the-line receipt 线上项目收入；经常预算收入 JEE{QjTh  
ABSA Asia Limited 南非联合亚洲有限公司 sXNb}gJ  
absolute change 绝对数值变更 CbN!1E6).  
absolute expenditure 实际开支 *Q1~S]g  
absolute guideline figure 绝对准则数字 ]9\!;Bz^J  
absolute interest 绝对权益 bXS:x  
absolute order of discharge 绝对破产解除令 c6Y\n%d&  
absolute profit margin 绝对利润幅度 ;NNe!}C  
absolute value 实值；绝对值 W
_0>y9?  
absolutely vested interest 绝对既得权益 WJ*n29^N^h  
absorbed cost 已吸收成本；已分摊成本 5xii(\lC  
absorption 吸收；分摊；合并 D%JlbH8  
absorption rate 吸收率；摊配率；分摊率 np~~mdmRK  
ACB Finance Limited 亚洲商业财务有限公司 MxBTX4ES  
acceptable form of reciprocity 合理的互惠条件 PfkrOsV/m  
acceptable rate 适当利率；适当汇率 28 3H  
acceptance agreement 承兑协议 >0l"P"]  
acceptance for honour 参加承兑 !ti6  
acceptor 承兑人；接受人；受票人 id$Ul?z8  
acceptor for honour 参加承兑人 02Ia2e.f  
accident insurance 意外保险 L\;6y*K  
Accident Insurance Association of Hong Kong 香港意外保险公会 7 [g/TB  
accident insurance scheme 意外保险计划 P6MRd/y |  
accident year basis 意外年度基准 NKQOUw:qn  
accommodation 通融；贷款 hR.@b*q?R  
accommodation bill 通融票据；空头票据 L<fvKmo(fw  
accommodation party 汇票代发人 JgHM?AWg|  
account balance 帐户余额；帐户结余 .Lfo)?zG  
account book 帐簿 Mg^e3D1_  
account collected in advance 预收款项 Y"KE7>Jf  
account current book 往来帐簿 umd
G(osR  
account of after-acquired property 事后取得的财产报告 fHZTXvxoL  
account of defaulter 拖欠帐目 n`4K4y%Dy}  
account payable 应付帐款 Znetzm=0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 cW+t#>'r  
account receivable 应收帐款 }2ZsHM^]%  
account receivable report 应收帐款报表 Ko^c|}mh*!  
account statement 结单；帐单；会计财务报表 Vx @|O%  
account title 帐户名称；会计科目 <x!GE>sf+  
accountant's report 会计师报告 'g9"Qv?0{`  
Accountant's Report Rules 会计师报告规则 l&}y/t4%  
accounting and auditing procedure 会计与审计程序；会计与核数程序 z)uuxNv[R  
Accounting Arrangements 《会计安排》 5Vi>%5A>l  
accounting basis 会计基础 +S=R
n,  
accounting by Official Receiver 破产管理署署长呈交的帐目 vVE7f
q3  
Accounting Circular 《会计通告》 Kt(-@\)!  
accounting class 会计类别 nJ" '  
accounting date 记帐日期；会计结算日期 oTT7M`P3h  
accounting for money 款项核算 _sbp6ZO_  
Accounting Officer 会计主任 ;*,f<  
accounting period 会计报告期；会计期 not YeY7wR  
accounting policy 会计政策；会计方针 ~,2/JDVJ5-  
accounting practice 会计惯例 i<(Xr  
accounting principle 会计准则 Dr6A,3B  
accounting record 会计记录 bBY^+c<  
accounting report 会计报告 mq%<6/YU  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 /x1MPP>fu
 
Accounting Society of China 中国会计学会 ]%!
u7z|\6  
accounting statement 会计报表 asC_$tsMe  
accounting system 会计制度；会计系统 +CI1V>6^  
accounting transaction 会计事项；帐务交易 ?Mee 6  
accounting treatment 会计处理 'FYJMIs  
accounting year 会计年度 *s;|T?~i  
accretion 增值；添加 z.}[m,oTF  
accrual 应计项目；应累算数目 vp.ZK[/`  
accrual basis 应计制；权责发生制 ~.!c~fke  
accrual basis accounting 应计制会计；权责发生制会计 )$,"u4  
accrue 应累算；应计 xai4pF-?  
accrued benefit 应累算利益 2W$cFC  
accrued charges 应计费用 TXZv2P9  
accrued cumulative preference share dividend 应累算的累积优先股股息 K5"#~\D  
accrued expenses 应累算费用 )*:`':_a  
accrued interest payable 应付利息；应计未付利息 Vi$-Bw$@  
accrued interest receivable 应收利息；应计未收利息 pBw0"ff  
accrued right 累算权益 07hF2[i  
accruing profit 应累算的利润 ;m2<eS`o'  
accumulated fiscal reserve 累积财政储备 TFuR@KaBR  
accumulated profit 累积利润；滚存溢利 b?eu jxqg  
accumulated reserve 累积储备 #:d =)Qj0  
accumulation of surplus income 累积收益盈余 r$wxk 4%Rz  
acquired assets 既得资产  ;vb8G$  
acquisition 收购；购置；取得 6[]]Y,Y  
acquisition cost 购置成本 G-T0f  
acquisition expenses 购置费用 ~0b O}  
acquisition of 100% interest 收购全部股权 Zo{$  
acquisition of control 取得控制权 5#QXR+ T   
acquisition of fixed assets 购置固定资产 4npqJ1  
acquisition of shell “买壳” \);4F=h}f  
acquisition price 收购价 vip~'  
act of God 天灾 Sv;_HZ  
acting partner 执事合伙人 m%PC8bf`S  
active market 买卖活跃的市场；交投畅旺的市场；旺市 XQ*eP?OS{  
active partner 积极参与的合伙人 d,by/.2  
active trading 交投活跃 P#:?ok  
actual circulation 实际流通 wRrnniqf8  
actual cost 实际成本 J6jwBo2m  
actual expenditure 实际开支；实际支出 u~)`&1{%  
actual income 实际入息；实际收入；实际收益 Y\0}R,]a-  
actual market 现货市场 Uw4>v:  
actual price 现货价；实际价格 q
n,O40/]  
actual profit 实际利润 %N#%|2B  
actual quotation 实盘；实际价位；实际报价 $Q*<96M  
actual year basis 按实际年度计算 !|<=ZF2  
actuals 实货 O3CFme  
actuarial investigation 精算调查 YA&g$
!  
actuarial principle 精算原则 > 0<)=  
actuarial report 精算师报告 &P,^.'  
Actuarial Society of Hong Kong 香港精算学会 ]qB:PtX  
actuarial valuation 精算师估值 *GUAO){'  
actuary 精算师 Yhp]x
  
ad referendum agreement 暂定协议；有待覆核的协定 _s
y'.Fo
 
ad valorem duty 从价税；按值征税 H_?o-L?+  
ad valorem duty system 从价税制 CU7F5@+  
ad valorem fee 从价费 >q7BVF6V|  
ad valorem tariff 从价关税 %Qmk2  
additional allowance 额外免税额 YJ:3!B>Zo  
additional amount for unexpired risk 未过期风险的额外款额 IHp_A  
additional assessable profit 补加应评税利润 ,&4qgp{)  
additional assessment 补加评税 i55x`>]&sb  
additional commitment 额外承担 [&*6_q"V  
additional commitment vote 额外承担拨款 Ix|~f1*%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8J)xzp`*)  
additional dependent parent allowance 供养父母额外免税额 [Ei1~n)o  
additional provision 额外拨款 $F.kK%-*  
additional stamp duty 附加印花税 GTv#nnC  
additional tax 补加税罚款；补加税款 bJ_cId8+  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Kq.:G%  
adjudged bankrupt 被裁定破产 -VZRujl  
adjudicated bankrupt 裁定破产人 [j4v]PE  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Eq:2k)BE  
adjudication of bankruptcy 裁定破产；宣告破产 oQ=>'w  
adjudication of insolvency 裁定无力偿还债务 7a=S  
adjusted actual 经调整的实数；调整后的实数 4Z*U}w)  
adjusted current assets 经调整的流动资产；调整后的流动资产 `Bn=
?9  
adjusted figure 经调整的数字；调整后的数额 ,^8MB.  
adjusted liabilities 经调整的负债；调整后的负债 1oKfy>ie  
adjusted loss 经调整的亏损；调整后的亏损 _W3Y\cs,-  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 RmI1`  
adjusted profit 经调整的利润；调整后的利润 _owjTo}  
adjusted surplus 经调整的盈余额；调整后的盈余额 ]B=C|usJ  
adjusted value 经调整的价值；调整后的价值 V3mAvmx  
adjustment 调整；修订；理算〔保险〕 PIXL6  
adjustment centre 调剂中心 %c)[ kAU!  
adjustment lag 调整过程的时间差距；调整时差 B cj/y4"  
adjustment mechanism 调整机制 pG"5!42M!  
adjustment of loss 亏损调整 1|8<H~&  
adjustment process 调整过程；调整程序 _IeU+tS  
adjustment range 调整幅度 71C42=AU  
administered exchange rate 受管制汇率 E|:!Q8"%w  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 E0oU$IB  
administration expenses 行政费用 rd3j1U  
administration fee 手续费；行政费 N-w(e  
administration in bankruptcy 破产管理 LEECW_:  
administration order 遗产管理令 /+e~E;3bO  
administrator 管理人；遗产管理人 S-+M;@'Rl  
administrator of the estate 遗产管理人 gK|R =J  
admission of debt 债项承认书 O--7<Q\  
admission of proof 接纳债权证明 B}d.#G+_$x  
advance 放贷款项；垫付款项；预支款项；预付款项 &L^CCi  
advance account 暂支帐目；预付款帐户 h8jD}9^  
advance compensation 预付补偿金 Lhh;2r/?78  
advance from shareholder 股东垫款 Y\2|x*KwvF  
advance pending reimbursement 预支以待日后付还 A-CUv[pM  
advanced economy 先进经济体系 !G_jGc=v  
advancement 预付；预付财产 D@X+{  
advances warrant 垫款令 YD
mWN#  
advancing 贷出 E2B>b[  
adverse balance 逆差  j<"nO(  
adverse exchange 逆汇 KjB/.4lLq  
advertisement addressed to shareholders 在报章刊登的致股东通告 woq)\;CK  
advice for collection 托收通知书 5.tvB  
advice of drawing 提款通知书；汇票通知书 Tp<k<uKD  
advice of payment 付款通知 8&V_$+U  
Advisory Committee [Securities and Futures Commission] BpLEPuu30  
谘询委员会〔证券及期货事务监察委员会〕 +CM7C%U   
Advisory Committee on Diversification 经济多元化谘询委员会 djT5X  
affidavit 誓章；遗产申报誓章 d77r9  
affidavit of no receipt 述明无收款的誓章 N_75-S7Cm  
affiliate 联号；联营公司；附属公司 #
fhEc;t  
affiliated company 附属公司；联号；联营公司 ^%y
`u1ab  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 N]5m(@h  
affordability 负担能力 mCKk*5ws5"  
African Development Bank [AfDB] 非洲开发银行 b]gY~cbI8  
after-acquired property 事后取得的财产 8Z85D  
after-hours dealing 市后交易 =neL}Fav56  
after-tax profit 税后盈利；税后利润；税后溢利 3]JZu9#  
agency agreement 代理协议 zGc(Ef5`M6  
agency expenses 代理机构的开支 6g>)6ux>aV  
agency fee 代理费 AY_Q""v  
Agency Law 《代理法》 o/^;@5\  
agent 代理人；承销人 z2/!m[U  
agent of company 公司代理人 "Mmf6hu  
agent's fee 代理人费；经纪费 D&hqV)d4R  
aggregate 总计；总数；总体数字 Y|0ow_oH  
aggregate amount 总款额；总额 VanB>|p6  
aggregate assets and liabilities 总体资产与负债 |d
adH7  
aggregate at constant price 按固定价格计算的总体数字 V:bV ?lt  
aggregate demand 总需求 I_ "Z:v{  
aggregate gross position 总持仓量 UBO
^EVJ  
aggregate limit 总限额 P"7ow-  
aggregate of salaries tax 合计薪俸税 2Ohp]G  
aggregate performance 总体表现；总体业绩 kpob b  
aggregate supply 总体供应 \)m"3yY  
aggregate surplus 总盈余 GIHpSy`z  
aggregate total 整体总额 >qT'z$  
aggregate value 总值；合计价值 klWYuStZ  
aggregated basis 合计基准 k5+]SG`]]  
aggregated net chargeable income 合计应课税入息实额 ;BH>3VK  
aggregation 合并计算；合计；总和 BQ05`nkF  
aggregation of incomes of husband and wife 夫妇入息合并计算 ^&c$[~W  
aggregation of property 财产的总和 hv)7H)|l~]  
agio 差价；贴水 -+U/Lrt>8  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 G@d`F  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .gZZCf&?  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 oUW<4l  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment u}H$-$jE  
《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》 2pyt&'NJua  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment \+qOO65/+  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 gp|1?L54  
agreement for a settlement 授产协议 i+M*J#'  
agreement for assignment 转让协议 %6 =\5>  
agreement for sale 售卖协议；买卖协议 :,*eX' fH  
agreement for sale and purchase 买卖协议 @Z\2*1y6  
agreement for the payment of interest 支付利息协议 Qs+k)e,  
agreement for the repayment of money 还款协议 >R,?hWT  
agreement of reinsurance 再保险协议 Ri?\m!o  
Agricultural Bank of China 中国农业银行 e-D4'lu  
air passenger departure tax 飞机乘客离境税 6*1$8G`$8,  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 _py2kjA6  
airport tax 机场税 &A50'8B2A  
alcohol duty 酒精税 #GqTqHNE<  
alienation 让与；让渡；转让 XKLF8~y8A  
alimony 生活费；赡养费 4?]oV%aP)  
All Ordinaries Index [AOI] 所有普通股指数 T<jfAE  
all risks 全险；综合险 wFlV=!>,  
All Sales Record for Stock Market 《股票市场成交报告》 iH)Nk^  
Allied Capital Resources Limited 新联财务有限公司 P6?0r_Y  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 !eD+GDgE]  
allocation letter 拨款信件 xNdIDj@  
allocation of fund 分配款项；预留款项 $T dC/#7  
allocation of profit 利润分配；溢利分配 T'rjh"C&|  
allocation warrant 拨款令 `"y{;PCt_  
allotment 分配；配股 >BqCkyM9Kf  
allotment notice 股份配售通知；配股通知 ~-Oa8ww  
allotment of shares 股份分配 ged,>  
allowable 可获宽免；免税的 dhR(_  
allowable business loss 可扣除的营业亏损 =hX[  
allowable expenses 可扣税的支出 Z6=~1'<X  
allowance 免税额；津贴；备抵；准备金 u2qV6/  
allowance for debts 债项的免税额 MguL$W&l  
allowance for depreciation by wear and tear 耗损折旧免税额 c"Y!$'|Q  
allowance for funeral expenses 殡殓费的免税额 8l 
xY]UT  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z<a2cQ?XQ  
allowance for repairs and outgoings 修葺及支出方面的免税额 ! sYf<  
allowance to debtor 给债务人的津贴 #w~0uCzQ@  
alteration of capital 资本更改 s'2Rs^,hN  
alternate trustee 候补受托人 S=R3"~p  
amalgamation 合并 lpEDPvD_Vm  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {Jx7_T&  
ambit of charges 征税范围；收费范围 8&a_A:h  
amended valuation 经修订的估值 P%GkcV  
American Commodities Exchange 美国商品交易所 %RFYm  
American Express Bank Limited 美国运通银行 `facFt[
\  
American Stock Exchange 美国证券交易所 _5\AS+[x  
amortization 摊销 {^&k!H2  
amount due from banks 存放银行同业的款项 R#6H'TVE  
amount due from banks abroad 存放海外银行同业的款项 Y-&|VE2  
amount due from holding companies 控股公司欠款 e(\Q)re5Q  
amount due from local banks 存放本港银行同业的款项 zHxmA  
amount due to banks 银行同业的存款 9A;6x$s  
amount due to banks abroad 海外银行同业的存款 0^\/ERK  
amount due to holding companies 控股公司存款 QAaF@Do  
amount due to local banks 本港银行同业的存款 ;6<zjV7}  
amount due to outport banks 外埠银行同业的存款 U1^l+G^,~  
amount for note issue 发行纸币的款额 k&DGJ5m$.  
amount of bond 担保契据的款额 !
`C?nY  
amount of consideration 代价款额 tBl#o ^  
amount of contribution 供款数额 /VtlG+dLl  
amount of indebtedness 负债款额 L[]^{ O
 
amount of principal of the loan 贷款本金额 a@SUi~+3  
amount of rates chargeable 应征差饷数额 i=da,W=0  
amount of share capital 股本额 4_< nQ9K  
amount of sums assured 承保款额 4[
l^0  
amount of variation 变动幅度 <$C<Ba?;?  
amount of vote 拨款数额 !1-&Y'+  
amount payable 应付款额 9A*rE.B+W  
amount receivable 应收款额 DNho%Xk  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 QeK{MF  
analysis 分析 }vsO^4Sjc  
ancillary risk 附属风险 )H+h;U  
annual account 周年帐目；周年帐目报表；年度决算；年结 s-5wbi.C  
annual accounting date 年结日期 -h9#G{2W[  
annual allowance 每年免税额；年积金；年度津贴；年津 k.>6nho`TV  
annual balance 年度余额 ,|x\MHd?t_  
annual disposable income 每年可动用收入 ("F)  
annual estimates 周年预算 Kfd_uXL>  
annual fee 年费 NTVHnSoHh
 
annual general meeting 周年大会 foyB{6q8  
annual growth rate 年增率；每年增长率 r9;`  
annual long-term supplement 长期个案每年补助金 |J?:91  
annual pensionable emolument 可供计算退休金的年薪 #L1>dHhat  
annual report 年报 ,9UCb$mh  
Annual Report on the Consumer Price Index 《消费物价指数年报》 zn[QvY  
annual return 周年报表；周年申报表；每年报税表格 .P%ym~S  
Annual Return Rules 《周年报表规则》 4@))OD^x  
annual review of consumer prices 每年消费物价回顾 KZi'v
6  
annual roll-forward basis 逐年延展方式 :tlE`BIp  
annual salary 年薪 Z%;)@0~f  
annual statement 年度报表；年度决算表 )BlJ|M  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 zkG>u,B}  
annuitant 年金受益人 ,]U[W  
annuity 年金 GRQ_+K  
annuity contract 年金合约 Ge~,[If+  
annuity on human life 人寿年金 ioWJj.%  
antecedent debt 先前的债项 r+TK5|ke  
ante-dated cheque 倒填日期支票 aL 8Gnqf2  
anticipated expenditure 预期开支 i?W]*V~ply  
anticipated net profit 预期纯利
Ut':$l=  
anticipated revenue 预期收入 ~%KM3Vap  
anti-inflation measure 反通货膨胀措施 Uir*%*4:  
anti-inflationary stance 反通货膨胀立场 '2wCP EC  
apparent deficit 表面赤字 -4%]QS  
apparent financial solvency 表面偿债能力 )DRkS,I  
apparent partner 表面合伙人 4n4j=x]@  
application for personal assessment 个人入息课税申请书 #'c%  
application of fund 资金应用 rkq)&l=ny  
application to release as liquidator and to destruct the books of accounts and documents _2; ^v`[  
申请免除清盘人职务及毁灭帐簿与文件 $Br>KJ%'g  
appointed actuary 委任精算师 a G@nErdW  
appointed auditor 委任核数师；委任审计师 W7W3DBKtSm  
appointed trustee 委任的受托人 5R"
2Wd  
appointer 委任人 p}f-c  
apportioned pro rata 按比例分摊 /o\U/I  
apportionment 分配；分摊 hafECs  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4D GY6PS  
apportionment formula 分摊方程式 Y@ObwKcG  
apportionment of estate duty 遗产税的分摊 qdO[d|d  
appraisal 估价；评估 4y1
>  
appreciable growth 可观增长 zw< 4G[u  
appreciable impact 显着影响 QK'`=MU  
appreciable increase 可观增长 ennR@pg  
appreciation 增值；升值 +>u>`|  
appreciation against other currencies 相对其他货币升值 h$|3dz N  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?'Oj=k"c7  
appreciation tax 增值税 QjqBO+  
appropriation 拨款；拨用；拨付 ki`8(u6l  
appropriation account 拨款帐目 Q;Q%SI`yT  
Appropriation Bill 拨款法案 yz8-&4YRNd  
appropriation-in-aid system 补助拨款办法 PM8Ks?P#u  
approved assets 核准资产 8Kk3_ y  
approved basket stock 认可一篮子证券 ^pN 5NwC5  
approved budget 核准预算 7Zo&+  
approved charitable donation 认可慈善捐款 >eRZ+|k?N  
approved charitable institution 认可慈善机构 ]
L$4Py  
approved currency 核准货币；认可货币 Hw y5G;  
approved estimates 核准预算 JxnuGkE0[#  
approved estimates of expenditure 核准开支预算 l:q8Pg)  
approved overseas insurer 核准海外保险人 T G_bje  
approved overseas trust company 核准海外信托公司 CJv>/#$/F  
approved pooled investment fund 核准汇集投资基金 xM%`KP.8X  
approved provident fund scheme 认可公积金计划 _HLC>pH~#  
approved provision 核准拨款 /%5_~Jkr,  
approved redeemable share 核准可赎回股份 ;m''9z)2  
approved regional stock 认可地区性证券 E*OG-r   
approved retirement scheme 认可退休金计划 A3z/Bz4]:#  
approved subordinated loan 核准附属贷款 z'_&|-m  
arbitrage 套戥；套汇；套利 .#sz|0  
arbitrageur 套戥者；套汇者 W _J&M4  
arbitrary amount 临时款项 ) b
/n)%6  
arrangement 措施；安排；协定 ENO? ;  
arrears 欠款 b~jIv:9T  
arrears of pay 欠付薪酬 epn#qeX  
arrears of revenue 逾期未收税款；逾期未收的帐项 !O 4<I_EY{  
articles of association 组织章程；组织细则；组织章程细则 6zv;lx0<D&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 amMjuyW  
ascertainment of profit 确定利润 Zd8drT'@#  
"Asia Clear" “亚洲结算系统” -%>8.#~G  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 sr;:Dvx~  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Y~:
}l9Qs  
Asian Development Fund [ADF] 亚洲发展基金 B;SzuCW  
Asian dollar bond 亚洲美元债券 3mk=ZWwv  
Asian dollar market 亚洲美元市场 Ap%d<\,Z  
Asian dollar rate 亚洲美元利率 7Pwg+|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 V@$GC$;  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ]7v81G5E  
asked price 沽盘；喊价；索价；卖方报价 r}ZLf  
assessable income 应评税入息 c6t2Q6zV  
assessable loss 应评税亏损 O+p]3u  
assessable profit 应评税利润 MF&3e#mdB  
assessable value 应评税值 >_-!zjO8u  
assessed profit 估定利润 ``+c`F?5  
assessed value 经评估价值 cES;bwQ  
assessment 评税；评定；估价；评税单 ud yAP>  
assessment number 评税编号；估价编号 ]{(l;k9=e  
assessment of additional tax 补加税评税 m dC`W&r  
assessment of performance 业绩评估；实绩评价 i
D.0J/  
Assessor 评税主任 Y 5Qb4Sa  
asset price bubbles 资产价格泡沫 V_Xy2<V  
asset-backed securities 具资产保证的证券 ^eT@!N  
assets accretion 资产增值 JOJh,8C)6  
assets and liabilities 资产与负债 XpR.rq$]  
assets betterment statement 资产递增表；资产改进表 r|l53I5  
assets lending 实物放款；有抵押贷款 EbG_43SV  
assets of the company passing on the death 死者去世时转移的公司资产 m{vT_ei  
assets pledged as security for liabilities 用作负债抵押的资产 &}>|5>cJu  
assets portfolio 资产投资组合 ri"?,}(  
assets price 资产价格 -T2~W!  
assets quality 资产质素 ]vRVo6@ k  
assets realization 资产变现 +d@v AxP  
assets refinancing arrangement 资产再集资安排 giaD9$C  
assets securitization 资产证券化 xR*5q1j  
assets situated outside Hong Kong 在香港以外地方的资产 ylkpYd  
assets stripping 削减资产；拆卖资产 *4-r`k|@>/  
assets value 资产值 Ok*VQKyDLH  
assignee 承让人 `@4 2jG}*  
assignment 转让；转让书；转让契 Rl y jOf{0  
assignment of interest 权益转让 l?})_1v,R  
assignment of letters patent and trade mark 专利证书及商标转让 |.y>[+Qb*  
assignment of property 物业转让；物业转让书 L& I` #  
assignment right 转让权 4\&H?:c.  
assignor 转让人 ?UxG/]",  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 >BJ2v=RA  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 3?.6K0L  
associate member 附属会员 ^Yf3"D?&  
associated body corporate 相联法人团体 w/qQ(]n8  
associated company 相联公司；联属公司 xR0~S 3caI  
associated corporation 相联法团 yEE|e&#>  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] hm*Th  
公认会计师公会〔英国〕 2~#ZO?jE6  
Association of Futures Exchange Brokers 香港期货经纪协会 J f\Qf  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ?nB helW^  
association of underwriters 承保人组织 (hpTJsZ  
assumption of control 接管 :[A?A4l  
assurance 担保；保险；转易；转易书 ,@}W@GGP)  
assurance of interest 权益的转易 :5r:I[FFy  
at 19XX price 按一九ＸＸ年价格计算 -;l`hRW  
at a discount 按赔价计算；按贴水价格计算；打折扣 7YMxr3F  
at a premium 按溢价计算；按升水价格计算  qJsQb  
at call 通知付款；按通知 3Qqnw{*  
at constant market price 按固定市价计算 K.:6YXVs<  
at constant price 按固定价格计算 ;[?J5X,  
at cost 按成本计算 |hu"5*  
at current market price 按当时市价计算；按现时市价计算 2v"wWap-+  
at current price 按当时价格计算；按现时价格计算 g|tNa/  
at factor cost 按要素成本计算；按生产要素成本计算 29R_n)ne  
at money-of-the-day price 按付款当日价格计算 +#|'|}j  
at or better 按指定或较佳价位〔买卖指令〕 F6R
yOUma  
at par 按面值计算；平价 M
/n[&  
at sight 见票即付 2Som0T<2  
at the close 按收市盘 zb@L)%  
at the opening 按开市盘 |M[v493\  
attestation 见证；见证条款 WpZy](,  
at-the-money option 平价期权 6b-  
attorney 受权人；受托代表人 JA}S{  
attornment 新拥有人承认书 y&n1 Nj]^  
attributable profit 可归属利润 :GN)7|:  
attributable share value 可归属股份价值 ~|X99?P  
Auckland Stock Exchange 奥克兰证券交易所 Xulh.:N}  
auction 拍卖 0|],d?-h  
auctioneer 拍卖商 F7k4C2r  
audit 审计；核数 C\;;9  
Audit Commission 审计署 P Xyyyir{  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] (1j(*
?2  
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〕 @/_
XS4  
audit review 帐目审查 [{6&.v  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 vG'vgUo  
audited account 审计帐目；经审计的帐目 pKOT Qf  
audited annual account 经审计的周年帐目 C!aX45eg  
audited balance sheet 经审计的资产负债表 D]t~S1ycG7  
auditor 核数师；核数主任；审计师 t:?<0yfp&  
auditor's certificate 核数师证明书；审计师证明书 sq8tv]  
auditor's report 核数师报告；审计师报告 uf{SxEa  
Aussie bond 澳元债券 U92B+up-  
austerity budget 紧缩预算 f9h:"Dnzin  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 t9KH|y  
Australia All Ordinaries Index 澳洲所有普通股票指数 [+%p!T  
Australian Dollar [AUD] 澳元 a(Gk~vD;"  
Australian Options Market 澳大利亚期权市场 wZ (uq?3S`  
Australian Securities Commission 澳洲证券事务监察委员会 H;7O\  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 S+` !%hJ  
Australian Stock Exchange 澳大利亚证券交易所 K9x*Sep  
Austrian Schilling [ATS] 奥地利先令 d&GKfF  
authentication 认证；鉴证  y)N.LS  
authority to purchase 委托购买证；委购书 #Z2>TN  
authorization 认可；核准；授权；授权书 DI$mD{  
authorization by direction 指示授权 [8V(N2  
authorization by instruction 指令授权 TE*>a5C|  
authorization by warrant 令状授权 #Pe\Z/  
authorization of unit trust 单位信托的认可 kphy7>Km  
authorized agent 指定代理人 pl1EJ <  
authorized capital 法定资本 Z'*G'/*  
authorized clerk 出市员 jzu l{'g  
authorized dealer 认可交易商 e3HF"v]2!  
authorized financial institution 认可财务机构 fzGZ:L  
authorized fund 认可基金 !5g)3St  
authorized fund house 获授权的基金公司；认可基金公司 4wM$5  
authorized institution 认可机构 j`LT`p"9S  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9hz7drhR;\  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 _js2^<7v}  
authorized insurer 获授权保险人；获认可承保人 MkluK=$  
authorized investment 特准投资项目 3rXL0&3w%  
authorized person 获授权人 0{{p.n8a~  
authorized representative 获授权代表 &gKP6ANx2  
authorized share capital 法定股本 O"2wV +9  
automated quotation system 自动报价系统 .R<s<]  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] erAZG)  
自动交易系统〔香港期货交易所有限公司〕 @=aq&gb  
automatic adjustment mechanism 自动调整机制 >$k4@eg!  
automatic adjustment system 自动调整系统 6`$,-(J=  
Automatic Clearing House 自动票据交换所 he#Tr'j  
automatic exchange rates accumulation system 自动化汇率累集系统 OTy4"%  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 { V=:O  
automatic teller machine [ATM] 自动柜员机 2Wc;hJ.1  
autopay 自动转帐 0X S' v,|  
available assets 可用资产 &CPe$'FYI  
available fiscal reserve 现存财政储备 kBDe*K.V  
available profit 可用利润 e\|E; l  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 o/i5e=9[y  
average 平均；平均数；海损 5 \.TZMB  
average basic salary 平均基本薪金 Qh1Kl_a?Lv  
average consumer expenditure 平均消费开支；一般消费开支 eog,EP"a8Y  
average cost 平均成本 I5|S8d<  
average cost of land production 增辟土地平均成本 BT*K,p  
average daily turnover 平均每日成交额 *YEIG#`  
average daily wage rate 平均每日工资率 h
} b^o*  
average expenditure pattern 平均开支模式 >Y*iy  
average growth rate 平均增长率 `5~o=g  
average net fixed assets 固定资产平均净值 :67d>wb  
average of relatives 相对价格平均数 PauFuzPP  
average price 平均价格 'amex  
average propensity to consume 平均消费倾向；一般消费倾向 bj*v'  
average propensity to save 平均储蓄倾向；一般储蓄倾向 hc4`'r;  
average rate 平均率 K\%"RgF@&  
average revenue 平均收入；平均收益 D?&w:C\&@z  
average stock 平均库存；平均存货 :h](;W>H  
average yearly rent 平均年租 Tl0+Bq  
avoidance of double taxation 避免双重课税 ]cO$E=W  
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 `\/Wah}I  
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