一些有用的会计术语(也不知道发的地方对不对)A

A: a+\Gz  
A share Ａ股；甲类股份 ~DqNA%Mb  
abatement of tax 减税；减扣免税额 }kL%l  
ABN AMRO Bank N.V. 荷兰银行 q7 Uu 8JXF  
above-the-line expenditure 线上项目支出；经常预算支出 ?Dd2k%o  
above-the-line receipt 线上项目收入；经常预算收入 hpWAQ#%oHm  
ABSA Asia Limited 南非联合亚洲有限公司 xZ`t~4qR  
absolute change 绝对数值变更 zd#qBj]g  
absolute expenditure 实际开支 3p!R4f)GN  
absolute guideline figure 绝对准则数字 _3A$zA  
absolute interest 绝对权益 $C#~c1
w  
absolute order of discharge 绝对破产解除令 ^
_5$+  
absolute profit margin 绝对利润幅度 -Rjn<bTIy  
absolute value 实值；绝对值 ~ D3'-,n[  
absolutely vested interest 绝对既得权益 ]3 0 7.  
absorbed cost 已吸收成本；已分摊成本 ?/#HTg)!B  
absorption 吸收；分摊；合并 9IMRWtZWT  
absorption rate 吸收率；摊配率；分摊率 EW2e k^  
ACB Finance Limited 亚洲商业财务有限公司 e;rs!I!Yw  
acceptable form of reciprocity 合理的互惠条件 y*Ex5N~JC  
acceptable rate 适当利率；适当汇率 PK3T@Qv89  
acceptance agreement 承兑协议 +|#sF,,X4g  
acceptance for honour 参加承兑 E6)FYz7x  
acceptor 承兑人；接受人；受票人 Ku,Efr  
acceptor for honour 参加承兑人 wZfR>|f  
accident insurance 意外保险 &lI.N~Ao  
Accident Insurance Association of Hong Kong 香港意外保险公会 n)`*{uv$  
accident insurance scheme 意外保险计划 {j:{wW.  
accident year basis 意外年度基准  Kn\Oj=4  
accommodation 通融；贷款 8l!S<RA  
accommodation bill 通融票据；空头票据 L>@0Nne7  
accommodation party 汇票代发人 0C3Yina9 *  
account balance 帐户余额；帐户结余 Zpu>T2Tp  
account book 帐簿 ml?+JbLg0  
account collected in advance 预收款项 1grrb&K  
account current book 往来帐簿 =N7N=xY  
account of after-acquired property 事后取得的财产报告 puXJ:yo(  
account of defaulter 拖欠帐目 y"@~5e477$  
account payable 应付帐款 I|WBT  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ]
BAF  
account receivable 应收帐款 & NOKrN~HX  
account receivable report 应收帐款报表 <YJU?G:@  
account statement 结单；帐单；会计财务报表 IHxX:a/iv  
account title 帐户名称；会计科目 9SAyU%mS:  
accountant's report 会计师报告 Pq7YJ"Z?:  
Accountant's Report Rules 会计师报告规则 L
gUaX  
accounting and auditing procedure 会计与审计程序；会计与核数程序 @ULr)&9  
Accounting Arrangements 《会计安排》 XHpoaHyx  
accounting basis 会计基础 Fzu"&&>0$  
accounting by Official Receiver 破产管理署署长呈交的帐目 [gv2fqpP  
Accounting Circular 《会计通告》 n4Q!lJ  
accounting class 会计类别 uY
"88|  
accounting date 记帐日期；会计结算日期 .6vQWt7@  
accounting for money 款项核算 PFEi=}Y@((  
Accounting Officer 会计主任 lX5(KUN
 
accounting period 会计报告期；会计期 bGwLfU  
accounting policy 会计政策；会计方针 /tt  
accounting practice 会计惯例 $)7-wCl</  
accounting principle 会计准则 p(0!TCBs  
accounting record 会计记录 (''`Ce  
accounting report 会计报告 yRieGf1'SD  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 B*D`KA  
Accounting Society of China 中国会计学会 ,C=Fgxw(  
accounting statement 会计报表 -QZped;?*  
accounting system 会计制度；会计系统 4s"8e]q=  
accounting transaction 会计事项；帐务交易 ?c>j^}A/N  
accounting treatment 会计处理 d>vGx  
accounting year 会计年度 H,H'bd/  
accretion 增值；添加 Q`19YX  
accrual 应计项目；应累算数目 Itz_;+I.Mp  
accrual basis 应计制；权责发生制 NaVZ)  
accrual basis accounting 应计制会计；权责发生制会计 L
}:u9$w  
accrue 应累算；应计 6x[gg !;85  
accrued benefit 应累算利益 U.wgae].O;  
accrued charges 应计费用 N@j|I* y|  
accrued cumulative preference share dividend 应累算的累积优先股股息 G e~&Ble  
accrued expenses 应累算费用 NsJUruN  
accrued interest payable 应付利息；应计未付利息 )}u.b-Nt.  
accrued interest receivable 应收利息；应计未收利息
QKOo #7  
accrued right 累算权益 n
HT2M{R  
accruing profit 应累算的利润 vkBngsS  
accumulated fiscal reserve 累积财政储备 bcj7.rh]'h  
accumulated profit 累积利润；滚存溢利 9.%{M#j  
accumulated reserve 累积储备 oz[E>%  
accumulation of surplus income 累积收益盈余 \W1?Qc1]  
acquired assets 既得资产 $,h*xb.  
acquisition 收购；购置；取得 VnIJ$5Y  
acquisition cost 购置成本 q~l&EH0  
acquisition expenses 购置费用 .}CPZ3y  
acquisition of 100% interest 收购全部股权 i 3?zYaT  
acquisition of control 取得控制权 ;'vY^I8-L  
acquisition of fixed assets 购置固定资产 1Z`<HW"  
acquisition of shell “买壳” ~D
kje  
acquisition price 收购价 \".3x PkE  
act of God 天灾 a_x|PbD  
acting partner 执事合伙人 RqcX_x(p  
active market 买卖活跃的市场；交投畅旺的市场；旺市 gCwg ;c-  
active partner 积极参与的合伙人 Z,u:g c+*  
active trading 交投活跃 M>T#MDK\(  
actual circulation 实际流通 Gm>8= =c  
actual cost 实际成本 Bxm^Arc>  
actual expenditure 实际开支；实际支出 elP`5BuN  
actual income 实际入息；实际收入；实际收益
40q8,M  
actual market 现货市场 U 2\{(y  
actual price 现货价；实际价格 ^PWZ1.T  
actual profit 实际利润 wF38c]r`\<  
actual quotation 实盘；实际价位；实际报价 &:{|nDT_2  
actual year basis 按实际年度计算 M%B]f2C  
actuals 实货 _Thc\{aV#  
actuarial investigation 精算调查 6o,,w^  
actuarial principle 精算原则 JLg_oK6  
actuarial report 精算师报告 o
.k#|q  
Actuarial Society of Hong Kong 香港精算学会 g<{~f  
actuarial valuation 精算师估值 =<33(   
actuary 精算师 vEfX'gyk  
ad referendum agreement 暂定协议；有待覆核的协定 RHB>svT^K>  
ad valorem duty 从价税；按值征税 cQ+V4cW Z  
ad valorem duty system 从价税制 WJJ!NoP  
ad valorem fee 从价费 !_V*VD  
ad valorem tariff 从价关税 +o_`k!  
additional allowance 额外免税额 !-\*rdE{9  
additional amount for unexpired risk 未过期风险的额外款额 Re.fS6y$>  
additional assessable profit 补加应评税利润 ulVHsWg  
additional assessment 补加评税 n}?kQOg0/  
additional commitment 额外承担 Ui1K66{  
additional commitment vote 额外承担拨款 -{P)\5.L  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \8F$85g  
additional dependent parent allowance 供养父母额外免税额 _G'.VSGH  
additional provision 额外拨款 gk]r:p<O  
additional stamp duty 附加印花税 \ &_ -  
additional tax 补加税罚款；补加税款 >#>YoA@S  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 wmT3 >  
adjudged bankrupt 被裁定破产 BJlF@F#  
adjudicated bankrupt 裁定破产人 ?f&*mp  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 KE(kR>OB]  
adjudication of bankruptcy 裁定破产；宣告破产 7dU X(D,?  
adjudication of insolvency 裁定无力偿还债务 B`KpaE]  
adjusted actual 经调整的实数；调整后的实数 8qBw;
A
)  
adjusted current assets 经调整的流动资产；调整后的流动资产 _;0:wXib=  
adjusted figure 经调整的数字；调整后的数额 AY *  
adjusted liabilities 经调整的负债；调整后的负债 Z/ThYbk  
adjusted loss 经调整的亏损；调整后的亏损 EzthRe9  
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 GU"MuW`u2  
adjusted profit 经调整的利润；调整后的利润 'l<kY\I!%  
adjusted surplus 经调整的盈余额；调整后的盈余额 [x)BQX'  
adjusted value 经调整的价值；调整后的价值 F]YPq  
adjustment 调整；修订；理算〔保险〕 VSP[G ,J.  
adjustment centre 调剂中心 3-_4p8OK  
adjustment lag 调整过程的时间差距；调整时差 kW/ksz0)  
adjustment mechanism 调整机制 $]%k <|X  
adjustment of loss 亏损调整 vm
mu[v  
adjustment process 调整过程；调整程序 B;rq{ac!P]  
adjustment range 调整幅度 (1TYJ. Z  
administered exchange rate 受管制汇率 ^&Qaf:M  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 {O!fV<Vx 9  
administration expenses 行政费用 Cf%)W:Q9  
administration fee 手续费；行政费 L(X:=) !K0  
administration in bankruptcy 破产管理 s!UC{)g,  
administration order 遗产管理令 dn5T7a~   
administrator 管理人；遗产管理人 9Uk9TG5  
administrator of the estate 遗产管理人 V#sANi?mpo  
admission of debt 债项承认书 +/UInAM  
admission of proof 接纳债权证明 Ya,>E@oc  
advance 放贷款项；垫付款项；预支款项；预付款项 \W$
>EH  
advance account 暂支帐目；预付款帐户 %7L'2/Y2x  
advance compensation 预付补偿金 ~}TVM%0RTq  
advance from shareholder 股东垫款 57r\s8  
advance pending reimbursement 预支以待日后付还 ?DpMR/  
advanced economy 先进经济体系 <Ojf&C^Z  
advancement 预付；预付财产 =8<SKY&\X  
advances warrant 垫款令 V:IoeQ]-  
advancing 贷出 E7j]"\~i  
adverse balance 逆差 |
pJ.
73  
adverse exchange 逆汇 [.6uw=;o  
advertisement addressed to shareholders 在报章刊登的致股东通告 jPbL3"0A&  
advice for collection 托收通知书 [9$>N  
advice of drawing 提款通知书；汇票通知书 ;Hm\?n)a  
advice of payment 付款通知 8BWLi5R[  
Advisory Committee [Securities and Futures Commission] Cu9,oU+N  
谘询委员会〔证券及期货事务监察委员会〕 242lR0#aY  
Advisory Committee on Diversification 经济多元化谘询委员会 Y.&z$+  
affidavit 誓章；遗产申报誓章 irrQ$N}   
affidavit of no receipt 述明无收款的誓章 f)gA.Rz  
affiliate 联号；联营公司；附属公司 Q OdvzVy<  
affiliated company 附属公司；联号；联营公司 $R"~BZbt;  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 )|2g#hH5  
affordability 负担能力 7$b78wax  
African Development Bank [AfDB] 非洲开发银行 $r_z""eOc  
after-acquired property 事后取得的财产 `cVG_=2  
after-hours dealing 市后交易 |@Z QoH  
after-tax profit 税后盈利；税后利润；税后溢利 H,zRmK6A%  
agency agreement 代理协议 \7Zk[)!FL  
agency expenses 代理机构的开支 i;Gl-b\_h  
agency fee 代理费 dyg1.n#M}  
Agency Law 《代理法》 jIuE1ve  
agent 代理人；承销人 k deJB-  
agent of company 公司代理人 "$m3xO  
agent's fee 代理人费；经纪费 {L.0jAwB  
aggregate 总计；总数；总体数字 ^8We}bs-c  
aggregate amount 总款额；总额 Z;Tjjws  
aggregate assets and liabilities 总体资产与负债 4J_18.JHP  
aggregate at constant price 按固定价格计算的总体数字 h`jtmhoz  
aggregate demand 总需求 ,wnF]K2D0  
aggregate gross position 总持仓量 i\,#Z
!  
aggregate limit 总限额 <;_X=s`f,  
aggregate of salaries tax 合计薪俸税 9/Q5(P  
aggregate performance 总体表现；总体业绩 `bivAL  
aggregate supply 总体供应 K4oLb"gB1  
aggregate surplus 总盈余 79S=n,O  
aggregate total 整体总额 ]Ub?Wo7F?  
aggregate value 总值；合计价值 w'cZ\<N[  
aggregated basis 合计基准 |%TH|?kB  
aggregated net chargeable income 合计应课税入息实额 -KOE2f  
aggregation 合并计算；合计；总和 VIynlvy  
aggregation of incomes of husband and wife 夫妇入息合并计算 !_zmm$bR  
aggregation of property 财产的总和 L+d_+:w  
agio 差价；贴水 Y$%Ze]~  
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》 4xg%OH
 
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 9n44 *sZ  
《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》 `_z8DA}E  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Riu0;U( \  
《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》 GndF!#?N(  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment o
3%Gc/6%  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 &{l?j>|TM  
agreement for a settlement 授产协议 (}c}=V  
agreement for assignment 转让协议 `ZNzDr  
agreement for sale 售卖协议；买卖协议 M-0BQs`N  
agreement for sale and purchase 买卖协议 v')T^b F@  
agreement for the payment of interest 支付利息协议 ~ dmyS?Or  
agreement for the repayment of money 还款协议 o- GHAQ  
agreement of reinsurance 再保险协议 &e2") 4oh  
Agricultural Bank of China 中国农业银行 1oodw!hW  
air passenger departure tax 飞机乘客离境税
Qv[@ioc  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 s{hJ"lv:  
airport tax 机场税 "EhA _ =i  
alcohol duty 酒精税 6XB9]it6  
alienation 让与；让渡；转让 QiB:K Pz[  
alimony 生活费；赡养费 Z\`uI+`  
All Ordinaries Index [AOI] 所有普通股指数 6(X(f;MEl  
all risks 全险；综合险 %'@&j2j>  
All Sales Record for Stock Market 《股票市场成交报告》 QBDi;Xzb+  
Allied Capital Resources Limited 新联财务有限公司 Q<Utwk?nL  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5f}wQ  
allocation letter 拨款信件 !=eui$]  
allocation of fund 分配款项；预留款项  ;-U:t4  
allocation of profit 利润分配；溢利分配 c1!h;(&  
allocation warrant 拨款令 F&I^bkvh  
allotment 分配；配股 # l}Y1^PDd  
allotment notice 股份配售通知；配股通知 Y+j|T`d  
allotment of shares 股份分配 Smg,1,=  
allowable 可获宽免；免税的 q=g;TAXZl  
allowable business loss 可扣除的营业亏损 /R@eOl}D  
allowable expenses 可扣税的支出 &o:wSe  
allowance 免税额；津贴；备抵；准备金 sIg{a(1/  
allowance for debts 债项的免税额 q[7C,o>/  
allowance for depreciation by wear and tear 耗损折旧免税额 zjB8~ku#  
allowance for funeral expenses 殡殓费的免税额 dN;C-XF3s  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1;g>?18@  
allowance for repairs and outgoings 修葺及支出方面的免税额 iv:[]o  
allowance to debtor 给债务人的津贴 B-'Xk{  
alteration of capital 资本更改 (t fADaJM  
alternate trustee 候补受托人 -=2tKH`Q  
amalgamation 合并 0zdH6&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~#7=gI&p@  
ambit of charges 征税范围；收费范围 oM Q+=  
amended valuation 经修订的估值 *|ubH?71%Y  
American Commodities Exchange 美国商品交易所 I}$Y[Jve  
American Express Bank Limited 美国运通银行 n$B=Vt,  
American Stock Exchange 美国证券交易所 c?j/H$  
amortization 摊销 ~B1)!5Z  
amount due from banks 存放银行同业的款项 (4x`/  
amount due from banks abroad 存放海外银行同业的款项 sDw&U?gUv  
amount due from holding companies 控股公司欠款 1kvBQ1+  
amount due from local banks 存放本港银行同业的款项 x4R[Q&:M  
amount due to banks 银行同业的存款 U $e-e/  
amount due to banks abroad 海外银行同业的存款 !&?(ty^F  
amount due to holding companies 控股公司存款 0
P&rTtU6  
amount due to local banks 本港银行同业的存款 3zv_q&+8b  
amount due to outport banks 外埠银行同业的存款 -
h8A<  
amount for note issue 发行纸币的款额 qAHQZKk  
amount of bond 担保契据的款额 *8t_$<'dQ  
amount of consideration 代价款额 S0,p:Wey  
amount of contribution 供款数额 b&s"x? 7  
amount of indebtedness 负债款额 Wyw/imr  
amount of principal of the loan 贷款本金额 D$!(Iae  
amount of rates chargeable 应征差饷数额 \:%e 6M  
amount of share capital 股本额 " :@5|4qK  
amount of sums assured 承保款额 $yLsuqB}  
amount of variation 变动幅度 |^8l8u  
amount of vote 拨款数额 #4DEb<D  
amount payable 应付款额 }e&   
amount receivable 应收款额 d 0$)Y|d>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 GUJx?V/[  
analysis 分析 MG<F.u  
ancillary risk 附属风险 /87?U; |V  
annual account 周年帐目；周年帐目报表；年度决算；年结 7[.aAGTZ;  
annual accounting date 年结日期 }&bO;o&>  
annual allowance 每年免税额；年积金；年度津贴；年津 Y Dq5%N`  
annual balance 年度余额 I?EtU/AD  
annual disposable income 每年可动用收入 Pur~Rz\\  
annual estimates 周年预算 OZB(4{vnyC  
annual fee 年费 )zf&`T  
annual general meeting 周年大会 h/mmV:v  
annual growth rate 年增率；每年增长率 pa`"f&JO  
annual long-term supplement 长期个案每年补助金 _.KKh62CN  
annual pensionable emolument 可供计算退休金的年薪 Uf1i"VY  
annual report 年报 Xg_M
{t  
Annual Report on the Consumer Price Index 《消费物价指数年报》 f{t5r  
annual return 周年报表；周年申报表；每年报税表格 z~# .Ey  
Annual Return Rules 《周年报表规则》 _2R;@[f2  
annual review of consumer prices 每年消费物价回顾 ~jQ|X?tR  
annual roll-forward basis 逐年延展方式 7%b?[}y4  
annual salary 年薪 |B./5 ,nSS  
annual statement 年度报表；年度决算表 xf_NHKZ)  
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 ncuqo'r  
annuitant 年金受益人 Q~MV0<{  
annuity 年金 x4r\cL1!  
annuity contract 年金合约 [>U'P1@ql  
annuity on human life 人寿年金 pIXbr($  
antecedent debt 先前的债项  ")q  
ante-dated cheque 倒填日期支票 LK-2e$1  
anticipated expenditure 预期开支 )Gi!wm>zvN  
anticipated net profit 预期纯利 2g$PEwXe  
anticipated revenue 预期收入 W]}y:_t4
 
anti-inflation measure 反通货膨胀措施 fb0i6RC~&  
anti-inflationary stance 反通货膨胀立场 2/
<VoK0b  
apparent deficit 表面赤字 V\5ZRLawP  
apparent financial solvency 表面偿债能力 @A GM=v  
apparent partner 表面合伙人 *I:^g  
application for personal assessment 个人入息课税申请书 BGh1hyJ8d  
application of fund 资金应用 \vjIw{   
application to release as liquidator and to destruct the books of accounts and documents iO4Yfj#?  
申请免除清盘人职务及毁灭帐簿与文件 h8iic  
appointed actuary 委任精算师 )*}2L_5]  
appointed auditor 委任核数师；委任审计师 {ZP0%MD  
appointed trustee 委任的受托人 
_a|-_p  
appointer 委任人
airg[dK  
apportioned pro rata 按比例分摊 p6VS<L  
apportionment 分配；分摊 Zi<Y?Vm/,O  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 e*{'A  
apportionment formula 分摊方程式 "j#;MOK  
apportionment of estate duty 遗产税的分摊 j*B,b4  
appraisal 估价；评估 gY9HEfB  
appreciable growth 可观增长 &FHzd/  
appreciable impact 显着影响
FZf{kWH  
appreciable increase 可观增长 /@h)IuW  
appreciation 增值；升值 `@!4#3H  
appreciation against other currencies 相对其他货币升值 5 Sm9m*/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 OHTJQ5%zL  
appreciation tax 增值税 #e|G!'wdj  
appropriation 拨款；拨用；拨付 I.As{0cc  
appropriation account 拨款帐目 Tk\?$n  
Appropriation Bill 拨款法案 t@m!k+0  
appropriation-in-aid system 补助拨款办法 v50w}w'  
approved assets 核准资产 <Ih)h$8`  
approved basket stock 认可一篮子证券 r{R879  
approved budget 核准预算 )(V|d$n  
approved charitable donation 认可慈善捐款 .dM4B'OA?  
approved charitable institution 认可慈善机构 rWsUWA T*  
approved currency 核准货币；认可货币 %xv }  
approved estimates 核准预算 j N":9+F  
approved estimates of expenditure 核准开支预算 V9
Z  
approved overseas insurer 核准海外保险人 90<z*j$EK  
approved overseas trust company 核准海外信托公司 2%o@?Rp  
approved pooled investment fund 核准汇集投资基金 b/"&E'5-`\  
approved provident fund scheme 认可公积金计划 "V|&s/9  
approved provision 核准拨款 >d2U=Yk!  
approved redeemable share 核准可赎回股份 .{r0Szm.  
approved regional stock 认可地区性证券 }^3CG9%  
approved retirement scheme 认可退休金计划 ^k{b8-)W<  
approved subordinated loan 核准附属贷款 r Z)?uqa  
arbitrage 套戥；套汇；套利 \zOo[/-<  
arbitrageur 套戥者；套汇者 ~gZ"8frl  
arbitrary amount 临时款项 ($s%5|  
arrangement 措施；安排；协定 noI>Fw<V  
arrears 欠款 'y_<O|-  
arrears of pay 欠付薪酬 >(T)9
fKF  
arrears of revenue 逾期未收税款；逾期未收的帐项 Ix~_.&  
articles of association 组织章程；组织细则；组织章程细则 Lh`B5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9vX~gh{]~  
ascertainment of profit 确定利润 $D&N^}alW  
"Asia Clear" “亚洲结算系统” F%|F-6  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 PiQsVk  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 my|]:(_0d  
Asian Development Fund [ADF] 亚洲发展基金 DD$YMM  
Asian dollar bond 亚洲美元债券 F{,<6/ayRz  
Asian dollar market 亚洲美元市场 E^'f'\m  
Asian dollar rate 亚洲美元利率 y(81| c#  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 B L^?1x  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 5=cS5q@  
asked price 沽盘；喊价；索价；卖方报价 L F<{/c9,  
assessable income 应评税入息 aUZh_<@  
assessable loss 应评税亏损 SrVo0$5)  
assessable profit 应评税利润
=*2_B~`  
assessable value 应评税值 *z852@  
assessed profit 估定利润 g_8A1lt  
assessed value 经评估价值 e97Ll=>  
assessment 评税；评定；估价；评税单 ZhvZe/  
assessment number 评税编号；估价编号 bEvlk\iql  
assessment of additional tax 补加税评税 R"Ff(1m  
assessment of performance 业绩评估；实绩评价 T- ~l2u|s  
Assessor 评税主任 Pk{eGG<F$  
asset price bubbles 资产价格泡沫 2&b?NqEeZ  
asset-backed securities 具资产保证的证券 %m
F:nU4  
assets accretion 资产增值 *.F^`]yz  
assets and liabilities 资产与负债 41^=z[k  
assets betterment statement 资产递增表；资产改进表 XWd;-%`<  
assets lending 实物放款；有抵押贷款 STln_'DF'  
assets of the company passing on the death 死者去世时转移的公司资产 n VNz5B  
assets pledged as security for liabilities 用作负债抵押的资产 NQ&\t[R[  
assets portfolio 资产投资组合 $tm%=g^  
assets price 资产价格 GycW3tc]_&  
assets quality 资产质素 ZsnFuk#W  
assets realization 资产变现 ^mp#7OL  
assets refinancing arrangement 资产再集资安排 kMS&"/z  
assets securitization 资产证券化 M_BG:P5  
assets situated outside Hong Kong 在香港以外地方的资产 rg5ZxN|g  
assets stripping 削减资产；拆卖资产 "39\@Ow  
assets value 资产值 AT{rg/oSf  
assignee 承让人 >v?&&FhHK<  
assignment 转让；转让书；转让契 "O (N=|b  
assignment of interest 权益转让
sd m4zV]&  
assignment of letters patent and trade mark 专利证书及商标转让 !vfbgK  
assignment of property 物业转让；物业转让书 THN//}d  
assignment right 转让权 WWBm*?U  
assignor 转让人 HP,sNiw  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 1U?,}w  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 F9}jiCom  
associate member 附属会员 `W=3_  
associated body corporate 相联法人团体 6<hE]B)  
associated company 相联公司；联属公司 5 *R{N ~>  
associated corporation 相联法团 'zo
] f  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Z~S%|{&Br  
公认会计师公会〔英国〕  WPu-P  
Association of Futures Exchange Brokers 香港期货经纪协会 yw@kh^L  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Q# Yba  
association of underwriters 承保人组织 4it^-M  
assumption of control 接管 .D8|_B  
assurance 担保；保险；转易；转易书 I5%#A/|z  
assurance of interest 权益的转易 1SK|4Am  
at 19XX price 按一九ＸＸ年价格计算 ybY[2g2QJ  
at a discount 按赔价计算；按贴水价格计算；打折扣 N e<D'-  
at a premium 按溢价计算；按升水价格计算
R\T1R"1  
at call 通知付款；按通知 Q\moR
^>  
at constant market price 按固定市价计算 _uf,7R-  
at constant price 按固定价格计算 DWwPid} "  
at cost 按成本计算 'W_u1l/  
at current market price 按当时市价计算；按现时市价计算 fHV%.25  
at current price 按当时价格计算；按现时价格计算 nDU=B.?E{O  
at factor cost 按要素成本计算；按生产要素成本计算 p[^a4E_v  
at money-of-the-day price 按付款当日价格计算 t@vVE{`  
at or better 按指定或较佳价位〔买卖指令〕 ]I^b&N  
at par 按面值计算；平价 I%<LLkQ  
at sight 见票即付
l^k/Y ]  
at the close 按收市盘 iwVsq_[]L  
at the opening 按开市盘 FL|\D  
attestation 见证；见证条款 ;Pw\p^wz  
at-the-money option 平价期权 $p;<1+!  
attorney 受权人；受托代表人 :3N&&
]
  
attornment 新拥有人承认书 p!Xn iY  
attributable profit 可归属利润 }nx5  
attributable share value 可归属股份价值 1Qk]?R/DN  
Auckland Stock Exchange 奥克兰证券交易所 H_nIlku  
auction 拍卖 V] 0T P#  
auctioneer 拍卖商 UTS.o#d  
audit 审计；核数 _c$F?9:  
Audit Commission 审计署 'c/S$_r
 
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] "xduh3/~=  
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〕 fMm.V=/+  
audit review 帐目审查 =pk5'hBAi  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 p6c&vEsNj  
audited account 审计帐目；经审计的帐目 1DRih>+#  
audited annual account 经审计的周年帐目 kMx^L;:n  
audited balance sheet 经审计的资产负债表 @>Bgld&vl  
auditor 核数师；核数主任；审计师 dTrz7ay
H  
auditor's certificate 核数师证明书；审计师证明书 [,0[\NC  
auditor's report 核数师报告；审计师报告 Kl/n>qEt  
Aussie bond 澳元债券 1=L5=uz1d:  
austerity budget 紧缩预算 MHqk-4Mz  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 IY"+hHt  
Australia All Ordinaries Index 澳洲所有普通股票指数 |>zYUT[V  
Australian Dollar [AUD] 澳元 80GBkFjV  
Australian Options Market 澳大利亚期权市场 M* 0zvNg  
Australian Securities Commission 澳洲证券事务监察委员会 i9+qU  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 <ebC]2j8cK  
Australian Stock Exchange 澳大利亚证券交易所 *Roqie  
Austrian Schilling [ATS] 奥地利先令 UC@Jsj~f  
authentication 认证；鉴证 Z{}+7P  
authority to purchase 委托购买证；委购书 evvv&$&  
authorization 认可；核准；授权；授权书 s+<`iH9Hm  
authorization by direction 指示授权 xOt {Vsv  
authorization by instruction 指令授权 [[7=rn}@<  
authorization by warrant 令状授权 3C gmZ7[  
authorization of unit trust 单位信托的认可 OPuty/^!Gw  
authorized agent 指定代理人 S;K5JBX0#  
authorized capital 法定资本 u
a!43Bp  
authorized clerk 出市员 SVn $!t  
authorized dealer 认可交易商 JKTn  
authorized financial institution 认可财务机构 w| eVl{~p  
authorized fund 认可基金
1k0*WCfZ  
authorized fund house 获授权的基金公司；认可基金公司 3lsfT-|Wt&  
authorized institution 认可机构 )]tf|Mbu  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 S;^'Ek"Z.  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 @%"r69\  
authorized insurer 获授权保险人；获认可承保人 LsxRK5  
authorized investment 特准投资项目 BZOB\Ym  
authorized person 获授权人 lx{ ' bzv  
authorized representative 获授权代表 AL{iQxQ6  
authorized share capital 法定股本 R~"&E#C  
automated quotation system 自动报价系统 ]4onY>  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] v\2-%  
自动交易系统〔香港期货交易所有限公司〕 u?rs6A[h#  
automatic adjustment mechanism 自动调整机制 'Px}#f0IR  
automatic adjustment system 自动调整系统 L\zyBfK}  
Automatic Clearing House 自动票据交换所 [NoOA  
automatic exchange rates accumulation system 自动化汇率累集系统 (Xl+Zi>\{  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 $1y8X K7r  
automatic teller machine [ATM] 自动柜员机 b5)a6qtb  
autopay 自动转帐 5p]V/<r  
available assets 可用资产 }2hU7YWt  
available fiscal reserve 现存财政储备 NjbIt=y  
available profit 可用利润 2jF}n*[OW  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ]@!3os,CNF  
average 平均；平均数；海损 LeV";=_n  
average basic salary 平均基本薪金 7/
zaf  
average consumer expenditure 平均消费开支；一般消费开支 @TJ2 |_s6]  
average cost 平均成本 8?N![D\@  
average cost of land production 增辟土地平均成本 QlMv_|`9  
average daily turnover 平均每日成交额 *]:J@KGf  
average daily wage rate 平均每日工资率 ;(@' +"  
average expenditure pattern 平均开支模式 az[#q  
average growth rate 平均增长率 oU|_(p"e|  
average net fixed assets 固定资产平均净值 c'DNO~H  
average of relatives 相对价格平均数 Vg(FF"  
average price 平均价格 ?vP6~$*B  
average propensity to consume 平均消费倾向；一般消费倾向 "*LQr~k~}  
average propensity to save 平均储蓄倾向；一般储蓄倾向 y!c<P,Lt3f  
average rate 平均率 '#a;n  
average revenue 平均收入；平均收益 &$
heW,  
average stock 平均库存；平均存货 [jR>.H'  
average yearly rent 平均年租 jqlfypU  
avoidance of double taxation 避免双重课税 u7SC_3R  
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 67Ev$a_d"  
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