一些有用的会计术语(也不知道发的地方对不对)A

A: H-fX(9  
A share Ａ股；甲类股份 *>qp:;,DKP  
abatement of tax 减税；减扣免税额 Q%mB|i|  
ABN AMRO Bank N.V. 荷兰银行 ':m,)G5&  
above-the-line expenditure 线上项目支出；经常预算支出 ly3\e_z:G  
above-the-line receipt 线上项目收入；经常预算收入 HYSIN^<oy  
ABSA Asia Limited 南非联合亚洲有限公司 oJ|j#+Ft  
absolute change 绝对数值变更 SPmq4  
absolute expenditure 实际开支 a8Nh
=^Py  
absolute guideline figure 绝对准则数字 mmRJ9OhS  
absolute interest 绝对权益 =k`Cr0aPF  
absolute order of discharge 绝对破产解除令 uw+M  
absolute profit margin 绝对利润幅度 Qe0lBR?H  
absolute value 实值；绝对值 d-r@E3  
absolutely vested interest 绝对既得权益 ocS5SB]8  
absorbed cost 已吸收成本；已分摊成本 \<TXS
)w]  
absorption 吸收；分摊；合并 G..aiA  
absorption rate 吸收率；摊配率；分摊率 @eIJ]p  
ACB Finance Limited 亚洲商业财务有限公司 r/6o \-  
acceptable form of reciprocity 合理的互惠条件 tQYM&6g  
acceptable rate 适当利率；适当汇率 +@k+2?] FO  
acceptance agreement 承兑协议 RcU}}V  
acceptance for honour 参加承兑 ' x35=@  
acceptor 承兑人；接受人；受票人 uurh??R  
acceptor for honour 参加承兑人 !6>~?gNd  
accident insurance 意外保险 Hm'=aff6A  
Accident Insurance Association of Hong Kong 香港意外保险公会 O]Qd<%V'x  
accident insurance scheme 意外保险计划 3Xy-r=N.l  
accident year basis 意外年度基准 en*GM}<V  
accommodation 通融；贷款 G`BU=Fi  
accommodation bill 通融票据；空头票据 4s{~r  
accommodation party 汇票代发人 (uZ&V7l  
account balance 帐户余额；帐户结余 wLJ:\_Jaf  
account book 帐簿 HqD^B[
jS  
account collected in advance 预收款项 Pax|x15  
account current book 往来帐簿 ^)*-Bo)I  
account of after-acquired property 事后取得的财产报告  ^J)mH[  
account of defaulter 拖欠帐目 b:]V`uF?  
account payable 应付帐款 T\j{Bi5 \J  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 y^v6AM
 
account receivable 应收帐款 0rG^,(3m  
account receivable report 应收帐款报表 ?8Z0Gqt74  
account statement 结单；帐单；会计财务报表 .-oxb,/  
account title 帐户名称；会计科目 ?FF4zI~  
accountant's report 会计师报告 q]e`9/U  
Accountant's Report Rules 会计师报告规则 O%KsD[W;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 L4z ~B!uvF  
Accounting Arrangements 《会计安排》 ww $  
accounting basis 会计基础 qPy1;maX
P  
accounting by Official Receiver 破产管理署署长呈交的帐目 'yG4 LF  
Accounting Circular 《会计通告》 };jN\x?&q  
accounting class 会计类别 (
VEpVn3{  
accounting date 记帐日期；会计结算日期 eMY<uqdw  
accounting for money 款项核算 ``\i58K{e  
Accounting Officer 会计主任 *>2W#D)b=  
accounting period 会计报告期；会计期 dS!:JO27  
accounting policy 会计政策；会计方针 OJ5#4qJ[  
accounting practice 会计惯例 <;m<8RjX  
accounting principle 会计准则 r@t9Ci=}  
accounting record 会计记录 _zn.K&I-*k  
accounting report 会计报告 *<jAiB,O*  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Q1 $^v0-)  
Accounting Society of China 中国会计学会 {NFr]LGOp  
accounting statement 会计报表 >\=3:gb:  
accounting system 会计制度；会计系统 "wnzo,  
accounting transaction 会计事项；帐务交易 ;=; 9tX  
accounting treatment 会计处理 {rH@gz|@i  
accounting year 会计年度 6GSI"M6s  
accretion 增值；添加 lc,tVe_  
accrual 应计项目；应累算数目 
,\  
accrual basis 应计制；权责发生制 ERE)A-8  
accrual basis accounting 应计制会计；权责发生制会计 ^
N;.cY  
accrue 应累算；应计 TNY&asQo  
accrued benefit 应累算利益  s ;oQS5Y  
accrued charges 应计费用 1o;J,dYu  
accrued cumulative preference share dividend 应累算的累积优先股股息 6ZG+ZHUC&  
accrued expenses 应累算费用 !1DKLQ  
accrued interest payable 应付利息；应计未付利息 _'>oXQJ  
accrued interest receivable 应收利息；应计未收利息 ``Dq  
accrued right 累算权益 s!&#c`=  
accruing profit 应累算的利润 -
Rd/Gx  
accumulated fiscal reserve 累积财政储备 BJsz2t :0  
accumulated profit 累积利润；滚存溢利 W;L7SF g)  
accumulated reserve 累积储备 C|).;V&  
accumulation of surplus income 累积收益盈余 wq(7|!Eix  
acquired assets 既得资产 (@<c6WS  
acquisition 收购；购置；取得 (SDr!!V<  
acquisition cost 购置成本 uU <=d  
acquisition expenses 购置费用 bM!_e3ik;  
acquisition of 100% interest 收购全部股权 IE&!YP(U(  
acquisition of control 取得控制权 vss(twg  
acquisition of fixed assets 购置固定资产 uRRQy
Z  
acquisition of shell “买壳” `V]5sE]G
 
acquisition price 收购价 bE#,=OI$  
act of God 天灾 zHL@i0>^  
acting partner 执事合伙人 PQnF  
active market 买卖活跃的市场；交投畅旺的市场；旺市 I^UC&5dC  
active partner 积极参与的合伙人 BJB^m|b)  
active trading 交投活跃 D2!X?"[P  
actual circulation 实际流通 P+PR<ZoI{f  
actual cost 实际成本 Xti[[sJ
 
actual expenditure 实际开支；实际支出 O[s{ Gk'>  
actual income 实际入息；实际收入；实际收益 ;"fDUY|  
actual market 现货市场 eg?<mKrZ  
actual price 现货价；实际价格 Hl/ QnI!  
actual profit 实际利润 BuWHX>H  
actual quotation 实盘；实际价位；实际报价 wNtx]t_M  
actual year basis 按实际年度计算 c5l.B#-lY  
actuals 实货 {VvqO7A  
actuarial investigation 精算调查 cU@SIJ)  
actuarial principle 精算原则 X;B\Kj`n  
actuarial report 精算师报告 [t7]{d*  
Actuarial Society of Hong Kong 香港精算学会 i2YuOV!  
actuarial valuation 精算师估值 (?`kYTw7g'  
actuary 精算师 \h DdU+  
ad referendum agreement 暂定协议；有待覆核的协定 dC$Em@Nb  
ad valorem duty 从价税；按值征税 d`nVc50  
ad valorem duty system 从价税制 8:>1F,  
ad valorem fee 从价费 OjF_ %5  
ad valorem tariff 从价关税 Ib\iT:AJ  
additional allowance 额外免税额 9
:,\gw>F  
additional amount for unexpired risk 未过期风险的额外款额 |e?64%l5P  
additional assessable profit 补加应评税利润 3'qJ/*]9  
additional assessment 补加评税 g[Ib,la_a  
additional commitment 额外承担 an
g~<  
additional commitment vote 额外承担拨款 c^u"I'#Q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 /X(t1+  
additional dependent parent allowance 供养父母额外免税额 8X`tU<A
b  
additional provision 额外拨款 pr#z=vqH  
additional stamp duty 附加印花税 e7(ucE  
additional tax 补加税罚款；补加税款 TUDr\' @/f  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ? glSC$b  
adjudged bankrupt 被裁定破产 J(%0z:exs  
adjudicated bankrupt 裁定破产人 \"^w'ng  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =fve/_Q~  
adjudication of bankruptcy 裁定破产；宣告破产 l>{R`BZ/  
adjudication of insolvency 裁定无力偿还债务 +~roU{& o  
adjusted actual 经调整的实数；调整后的实数 ?~;:jz|9<'  
adjusted current assets 经调整的流动资产；调整后的流动资产 gu<'QV"  
adjusted figure 经调整的数字；调整后的数额 *@Y3oh}S  
adjusted liabilities 经调整的负债；调整后的负债 6s\Kt3=  
adjusted loss 经调整的亏损；调整后的亏损 M^iU;vo  
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 RIE5KCrGB  
adjusted profit 经调整的利润；调整后的利润 iz?tu: \v&  
adjusted surplus 经调整的盈余额；调整后的盈余额 &)vC;$vD`  
adjusted value 经调整的价值；调整后的价值 jhu&&==\f  
adjustment 调整；修订；理算〔保险〕 CkD#/  
adjustment centre 调剂中心 %8Dz

o  
adjustment lag 调整过程的时间差距；调整时差 a{J,~2>  
adjustment mechanism 调整机制 Eam  
adjustment of loss 亏损调整 }_;!hdYq  
adjustment process 调整过程；调整程序 oiyzHx  
adjustment range 调整幅度 Tp?y8r  
administered exchange rate 受管制汇率 s]mY*@a%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 dd%h67J2<  
administration expenses 行政费用 : G`hm{  
administration fee 手续费；行政费 >teOm?@U  
administration in bankruptcy 破产管理 \ZhfgE8{%  
administration order 遗产管理令 ~r$jza~o(  
administrator 管理人；遗产管理人 $m+sNEAa  
administrator of the estate 遗产管理人 U
IAj]  
admission of debt 债项承认书 x-<)\L&  
admission of proof 接纳债权证明 9Xl5@%uz?z  
advance 放贷款项；垫付款项；预支款项；预付款项 &jczO-R^  
advance account 暂支帐目；预付款帐户 +|@rD/I6  
advance compensation 预付补偿金 _5m#
2u51i  
advance from shareholder 股东垫款 w'fT=v
)  
advance pending reimbursement 预支以待日后付还 P*@2.#oO  
advanced economy 先进经济体系 ~L_hZso4  
advancement 预付；预付财产 }kK[S|XVO  
advances warrant 垫款令 .E&z$N  
advancing 贷出 FwY&/\J7V  
adverse balance 逆差 f<*Js)k  
adverse exchange 逆汇 MR,R}B$  
advertisement addressed to shareholders 在报章刊登的致股东通告 I,VH=Yn5,  
advice for collection 托收通知书 3a 1u   
advice of drawing 提款通知书；汇票通知书 Cc<,z*T  
advice of payment 付款通知 T<@cd|`  
Advisory Committee [Securities and Futures Commission] *B\H-lp?  
谘询委员会〔证券及期货事务监察委员会〕 Vc%R$E%  
Advisory Committee on Diversification 经济多元化谘询委员会 E55t*^`  
affidavit 誓章；遗产申报誓章 ;w-qHha  
affidavit of no receipt 述明无收款的誓章 {W~q z^>u4  
affiliate 联号；联营公司；附属公司 pM&Y
Xb?  
affiliated company 附属公司；联号；联营公司 NeBsv= [-  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 jhX[fT1m  
affordability 负担能力 80Y\|)  
African Development Bank [AfDB] 非洲开发银行 <~X>[PK<  
after-acquired property 事后取得的财产 gE
hN3(  
after-hours dealing 市后交易 @]c(V%x  
after-tax profit 税后盈利；税后利润；税后溢利 ,i6RE  
agency agreement 代理协议 `^Eae  
agency expenses 代理机构的开支 ?EpSC&S\  
agency fee 代理费 E)-r+ <l  
Agency Law 《代理法》 }KKY6D|d>  
agent 代理人；承销人 #D9e$E(J^  
agent of company 公司代理人 2gjGeM  
agent's fee 代理人费；经纪费 RQB]/D\BO  
aggregate 总计；总数；总体数字 Gqcz<=/  
aggregate amount 总款额；总额 L9ap(
 
aggregate assets and liabilities 总体资产与负债 kR@Yl Yo  
aggregate at constant price 按固定价格计算的总体数字 X_G| hx  
aggregate demand 总需求 j:&4-K};Z`  
aggregate gross position 总持仓量 'K*AV7>E  
aggregate limit 总限额 K+)%KP
 
aggregate of salaries tax 合计薪俸税 zYv#:>C8  
aggregate performance 总体表现；总体业绩 |Uk" {  
aggregate supply 总体供应 F3lw@b3])  
aggregate surplus 总盈余 xc:!cA{V  
aggregate total 整体总额 !W'Ui 9uX  
aggregate value 总值；合计价值 ~!d/8?!  
aggregated basis 合计基准 {(#%N5%  
aggregated net chargeable income 合计应课税入息实额 (ihP`k-.  
aggregation 合并计算；合计；总和 qXW})(  
aggregation of incomes of husband and wife 夫妇入息合并计算 8dOo Q  
aggregation of property 财产的总和 =GBI0&U  
agio 差价；贴水 z6~ H:k1G%  
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》 *P!e:Tm)  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 3!o4)yJWx  
《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》 $RwB_F  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment C4#rA.nF|  
《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》 oM1 6C|  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment >Aq870n  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 $W42vjr4  
agreement for a settlement 授产协议 BtdXv4V  
agreement for assignment 转让协议 sz):oea@f@  
agreement for sale 售卖协议；买卖协议 4Kv[
e]10(  
agreement for sale and purchase 买卖协议 F;!2(sPS  
agreement for the payment of interest 支付利息协议 Q U F$@)A  
agreement for the repayment of money 还款协议 5Wj; [2 )  
agreement of reinsurance 再保险协议 %T=A{<[`  
Agricultural Bank of China 中国农业银行 zT* .jv  
air passenger departure tax 飞机乘客离境税 +wk`;0sA  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 V*$L;xbC|  
airport tax 机场税 !b-bP,q  
alcohol duty 酒精税 Na,_  
alienation 让与；让渡；转让 pA#}-S%  
alimony 生活费；赡养费 (|fm6$  
All Ordinaries Index [AOI] 所有普通股指数  <n\`d  
all risks 全险；综合险 )g@S%Yu  
All Sales Record for Stock Market 《股票市场成交报告》 l0Ti Z  
Allied Capital Resources Limited 新联财务有限公司 rba;&D;  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 v !Kw< fp|  
allocation letter 拨款信件 1fL<&G  
allocation of fund 分配款项；预留款项 q
y!Ou3^  
allocation of profit 利润分配；溢利分配 YIp-Y
}6  
allocation warrant 拨款令 sK=}E=  
allotment 分配；配股 >7U>Yh  
allotment notice 股份配售通知；配股通知 j#6|V]l  
allotment of shares 股份分配 iG,t_??  
allowable 可获宽免；免税的 \hP=-J[~C  
allowable business loss 可扣除的营业亏损 t.hm9}UQ  
allowable expenses 可扣税的支出 Vjm_F!S  
allowance 免税额；津贴；备抵；准备金 M}"r#Plq  
allowance for debts 债项的免税额 yISD/ g  
allowance for depreciation by wear and tear 耗损折旧免税额 MuEy>dl  
allowance for funeral expenses 殡殓费的免税额 L1)@z8]
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 tue/4Q#7  
allowance for repairs and outgoings 修葺及支出方面的免税额 $H'X V"<o  
allowance to debtor 给债务人的津贴 %YlTF\-  
alteration of capital 资本更改 MYnH2w]  
alternate trustee 候补受托人 /WnE:3G  
amalgamation 合并 ]y)Q!J )Q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N 6O8Wn  
ambit of charges 征税范围；收费范围 ` e{BId  
amended valuation 经修订的估值 snp v z1iS  
American Commodities Exchange 美国商品交易所 d2ENm%q*PX  
American Express Bank Limited 美国运通银行 )06iV  
American Stock Exchange 美国证券交易所 "n\%_'R\hH  
amortization 摊销 E)t  
amount due from banks 存放银行同业的款项 4R) |->"  
amount due from banks abroad 存放海外银行同业的款项 <3O T>E
[  
amount due from holding companies 控股公司欠款 "!Rw)=7O  
amount due from local banks 存放本港银行同业的款项 IdRdW{o  
amount due to banks 银行同业的存款 FFGqa&
  
amount due to banks abroad 海外银行同业的存款 nyT[^n  
amount due to holding companies 控股公司存款 xQlT%X;'  
amount due to local banks 本港银行同业的存款 H.J5i~s  
amount due to outport banks 外埠银行同业的存款 ?&h3P8  
amount for note issue 发行纸币的款额 =z
iy`#fm,  
amount of bond 担保契据的款额 Oz:ZQ M  
amount of consideration 代价款额 yNJAWM7  
amount of contribution 供款数额 a~^Srj!}x  
amount of indebtedness 负债款额 =O{~Q3z@s  
amount of principal of the loan 贷款本金额 'CS.p!Z\  
amount of rates chargeable 应征差饷数额 NyI;v=  
amount of share capital 股本额 c! H 9yk  
amount of sums assured 承保款额 Dd2Lx&9  
amount of variation 变动幅度 m<3v)R[>  
amount of vote 拨款数额 /k7wwZiY@  
amount payable 应付款额 5y_"  
amount receivable 应收款额 2N6=8Xy5K  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /'>;JF  
analysis 分析 !Zwf 397  
ancillary risk 附属风险 G\Q9IcJ0dY  
annual account 周年帐目；周年帐目报表；年度决算；年结 %XXkVK`  
annual accounting date 年结日期 O rk  
annual allowance 每年免税额；年积金；年度津贴；年津 .Tm- g#  
annual balance 年度余额 [7"}=9  
annual disposable income 每年可动用收入 {.#zHL ;  
annual estimates 周年预算 ZZ A.a  
annual fee 年费 i@<~"~>]7  
annual general meeting 周年大会 6|;0ax4:P  
annual growth rate 年增率；每年增长率 B$`lYDqaG  
annual long-term supplement 长期个案每年补助金 gf$HuCh|  
annual pensionable emolument 可供计算退休金的年薪 -%uy63LbHF  
annual report 年报 C?QfF{!7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 t,vTAq.
))  
annual return 周年报表；周年申报表；每年报税表格 $M]%vG  
Annual Return Rules 《周年报表规则》 A"/aGCG0z  
annual review of consumer prices 每年消费物价回顾 >7>7/7=O  
annual roll-forward basis 逐年延展方式 +|nsu4t,<  
annual salary 年薪 +X!+'>  
annual statement 年度报表；年度决算表 .9\Cy4_qSd  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Jc~E"x  
annuitant 年金受益人 J7a-CI_Tf  
annuity 年金 ~440#kj<  
annuity contract 年金合约 dV$!JTsd  
annuity on human life 人寿年金 *=^[VV!  
antecedent debt 先前的债项 oa9)Dv  
ante-dated cheque 倒填日期支票 f Lk"tW  
anticipated expenditure 预期开支 5|WOBOh>`&  
anticipated net profit 预期纯利 owMuT^x?  
anticipated revenue 预期收入 
/;UTC)cJ  
anti-inflation measure 反通货膨胀措施 P6O
M)>C  
anti-inflationary stance 反通货膨胀立场 <J#R3{  
apparent deficit 表面赤字 jCWu\Oe  
apparent financial solvency 表面偿债能力 &y3B)#dIJ  
apparent partner 表面合伙人 tq E>Zx=X  
application for personal assessment 个人入息课税申请书
)b9I@)C  
application of fund 资金应用 <jL#>L%%  
application to release as liquidator and to destruct the books of accounts and documents gO{W#%  
申请免除清盘人职务及毁灭帐簿与文件 ^X;JT=r
 
appointed actuary 委任精算师 DM/hcY$MW  
appointed auditor 委任核数师；委任审计师 ],V kp  
appointed trustee 委任的受托人 ;^.9#B,<  
appointer 委任人 jg^^\n  
apportioned pro rata 按比例分摊 KS>Fl->  
apportionment 分配；分摊 :+pPrGj"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Fr/QW7B5  
apportionment formula 分摊方程式 'Fzuc^G(d  
apportionment of estate duty 遗产税的分摊 ?hSha)1:  
appraisal 估价；评估 (E]"Srwh  
appreciable growth 可观增长 ,yi2O]5e>!  
appreciable impact 显着影响 <
d<RK@2-  
appreciable increase 可观增长 AuM:2N2  
appreciation 增值；升值 K#U{<pUP  
appreciation against other currencies 相对其他货币升值 +wjlAqMQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 B(EtXB9  
appreciation tax 增值税 v7$9QVze  
appropriation 拨款；拨用；拨付 ^AH-+#5  
appropriation account 拨款帐目 Dpp@*xX>  
Appropriation Bill 拨款法案 <VgE39 [  
appropriation-in-aid system 补助拨款办法 8ok7|DJ  
approved assets 核准资产 z5I^0'  
approved basket stock 认可一篮子证券 Lj-{t% }  
approved budget 核准预算 $ACe\R/%  
approved charitable donation 认可慈善捐款 >|S>J+(  
approved charitable institution 认可慈善机构 V?WMj $l<  
approved currency 核准货币；认可货币 4jD\]Q="1  
approved estimates 核准预算 %1@.7uTN  
approved estimates of expenditure 核准开支预算 0<"tl0p_  
approved overseas insurer 核准海外保险人 :=B[yD!  
approved overseas trust company 核准海外信托公司 nR#a)et  
approved pooled investment fund 核准汇集投资基金 a#6,#Q"  
approved provident fund scheme 认可公积金计划 A9.;>8!u  
approved provision 核准拨款 8Y]}Gb!  
approved redeemable share 核准可赎回股份 }W)Mwu'W  
approved regional stock 认可地区性证券 >T$7{ ~  
approved retirement scheme 认可退休金计划 j?d!}v  
approved subordinated loan 核准附属贷款
c8!j6\dC*  
arbitrage 套戥；套汇；套利 )m>6hk  
arbitrageur 套戥者；套汇者 Wpa$B )xg  
arbitrary amount 临时款项 EsNk<Ra  
arrangement 措施；安排；协定 PH{c,  
arrears 欠款 4jPwL|#  
arrears of pay 欠付薪酬 {K6Kx36  
arrears of revenue 逾期未收税款；逾期未收的帐项 z4nou>  
articles of association 组织章程；组织细则；组织章程细则 >cSi/a,L  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $R3.yX=[\  
ascertainment of profit 确定利润 c[6zX#{`  
"Asia Clear" “亚洲结算系统” lP-kZA!  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 .M`LUb"!  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 U0ns3LirP  
Asian Development Fund [ADF] 亚洲发展基金 .2{6h  
Asian dollar bond 亚洲美元债券 Y#.6d  
Asian dollar market 亚洲美元市场 G-ZrM  
Asian dollar rate 亚洲美元利率 Z@8MhJ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ty(yh(oYF`  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 HK=CP0H  
asked price 沽盘；喊价；索价；卖方报价 U5-zB)V  
assessable income 应评税入息 v^57j:sD  
assessable loss 应评税亏损 `=PB2'  
assessable profit 应评税利润 fjF!
>Dy  
assessable value 应评税值 G<Th<JF)Q  
assessed profit 估定利润 _g^E%@'W  
assessed value 经评估价值 wZ}n3R,   
assessment 评税；评定；估价；评税单 u_hE7#i  
assessment number 评税编号；估价编号 yDDghW'\WU  
assessment of additional tax 补加税评税 dW:w<{a!R  
assessment of performance 业绩评估；实绩评价 / N*HE  
Assessor 评税主任 U=_~{[/  
asset price bubbles 资产价格泡沫 =t~+63)  
asset-backed securities 具资产保证的证券 O>kXysMv>  
assets accretion 资产增值 :tg@HyY)  
assets and liabilities 资产与负债 R'jUS7]Y  
assets betterment statement 资产递增表；资产改进表 o$^O<zL  
assets lending 实物放款；有抵押贷款 )jp{*?^\  
assets of the company passing on the death 死者去世时转移的公司资产 h,Y{t?Of  
assets pledged as security for liabilities 用作负债抵押的资产 k,yc>3P;U  
assets portfolio 资产投资组合 zLE>kK  
assets price 资产价格 AD0ptHUBa  
assets quality 资产质素 1 yxZ  
assets realization 资产变现 X=-gAutfE=  
assets refinancing arrangement 资产再集资安排 ze-TBh/  
assets securitization 资产证券化 JsHxQ0Tw  
assets situated outside Hong Kong 在香港以外地方的资产 %D`^  
assets stripping 削减资产；拆卖资产 ktkn2Twa/  
assets value 资产值 \fkS_r,i  
assignee 承让人 :9v*,*@x  
assignment 转让；转让书；转让契 \a9D[wk;@  
assignment of interest 权益转让 8N</Yi|n  
assignment of letters patent and trade mark 专利证书及商标转让 a)YJ4\Qg[  
assignment of property 物业转让；物业转让书 !4DGP28  
assignment right 转让权 58a)&s[+  
assignor 转让人 `lH1IA/3  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 H'j_<R N  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 401/33yBJ  
associate member 附属会员 60.[t9pk6  
associated body corporate 相联法人团体 d;*OO xQV  
associated company 相联公司；联属公司 jb#1&L14  
associated corporation 相联法团
5#N"WHz!  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] v^FV t  
公认会计师公会〔英国〕 tIc0S!H#  
Association of Futures Exchange Brokers 香港期货经纪协会 GF$rPY[  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 8YT_DM5iI  
association of underwriters 承保人组织 .x\/XlM  
assumption of control 接管 6:SK{RSURC  
assurance 担保；保险；转易；转易书 ;p?42rCIcl  
assurance of interest 权益的转易 BWqik_  
at 19XX price 按一九ＸＸ年价格计算 [MSDk"o&  
at a discount 按赔价计算；按贴水价格计算；打折扣 ZEXj|wC
 
at a premium 按溢价计算；按升水价格计算 K{eqB!@j  
at call 通知付款；按通知 zyQ,unu  
at constant market price 按固定市价计算 zz+M1n-;o  
at constant price 按固定价格计算 4w?]dDyc%  
at cost 按成本计算 @ ~0G$  
at current market price 按当时市价计算；按现时市价计算 T<9dW?'|  
at current price 按当时价格计算；按现时价格计算 kHz+ZY<?  
at factor cost 按要素成本计算；按生产要素成本计算 A
>ug'.  
at money-of-the-day price 按付款当日价格计算 XSL t;zL:  
at or better 按指定或较佳价位〔买卖指令〕 +S:u[x  
at par 按面值计算；平价 dvrvpDoE.  
at sight 见票即付 5Xq.=/eX  
at the close 按收市盘 
8k*  
at the opening 按开市盘 hSLwiX~  
attestation 见证；见证条款 P?yOLG+)l)  
at-the-money option 平价期权 WsK"^"Z  
attorney 受权人；受托代表人 @[[Cs*-  
attornment 新拥有人承认书 |zRoXO`]-*  
attributable profit 可归属利润 h>mBkJ {  
attributable share value 可归属股份价值 7><* 9iOW  
Auckland Stock Exchange 奥克兰证券交易所 R?={{+O  
auction 拍卖 wXIe5  
auctioneer 拍卖商 2s]]!{Z#  
audit 审计；核数 /S2p``E+  
Audit Commission 审计署 Occ8Hk/l.  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Aspj*CDu  
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〕 0|wKR|zW  
audit review 帐目审查 8)ebXc  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 l{D,O?`Av  
audited account 审计帐目；经审计的帐目 G*{u(x(  
audited annual account 经审计的周年帐目 f"Vm'0r  
audited balance sheet 经审计的资产负债表
b@Mng6R  
auditor 核数师；核数主任；审计师 zd*W5~xKg  
auditor's certificate 核数师证明书；审计师证明书 ><:lUt*N2  
auditor's report 核数师报告；审计师报告 jmA{rD W  
Aussie bond 澳元债券 Cs6zv>SR  
austerity budget 紧缩预算 dmTW]P2  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 G74a9li@  
Australia All Ordinaries Index 澳洲所有普通股票指数 ]'bQ(<^#  
Australian Dollar [AUD] 澳元 nfCd*f  
Australian Options Market 澳大利亚期权市场 zei9,^ C  
Australian Securities Commission 澳洲证券事务监察委员会 nw]e_sm  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 \CEnOq  
Australian Stock Exchange 澳大利亚证券交易所 6LF^[b/u  
Austrian Schilling [ATS] 奥地利先令 #u]_7/(</`  
authentication 认证；鉴证 2Xq!'NrS  
authority to purchase 委托购买证；委购书 wuCODz@~  
authorization 认可；核准；授权；授权书 zQ~nS  
authorization by direction 指示授权 p{Uro!J,K  
authorization by instruction 指令授权 90a= 39kI  
authorization by warrant 令状授权 +}]xuYzo
 
authorization of unit trust 单位信托的认可 hdzaU&w  
authorized agent 指定代理人 p6p_B  
authorized capital 法定资本 Zr3KzY9  
authorized clerk 出市员 HXX"B,N  
authorized dealer 认可交易商 TD<.:ul]  
authorized financial institution 认可财务机构 rnUe/HjH  
authorized fund 认可基金 :B im`mHl  
authorized fund house 获授权的基金公司；认可基金公司 \TjsXy=:)  
authorized institution 认可机构 P$Nwf,d2u  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 LvS`  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 bA:abO  
authorized insurer 获授权保险人；获认可承保人 SX#ATf6#  
authorized investment 特准投资项目 0t8-oui  
authorized person 获授权人 [LE_lATjU  
authorized representative 获授权代表 3$_wAt4w  
authorized share capital 法定股本 Ad(j&P  
automated quotation system 自动报价系统 idHBz*3~ps  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] YRFM1?*  
自动交易系统〔香港期货交易所有限公司〕 Dcq^C LPY  
automatic adjustment mechanism 自动调整机制 9#+X?|p+0  
automatic adjustment system 自动调整系统 pnWDsC~)  
Automatic Clearing House 自动票据交换所 ~O!v?2it8q  
automatic exchange rates accumulation system 自动化汇率累集系统 *5^h>Vk/  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 :0/I2:  
automatic teller machine [ATM] 自动柜员机 #H|]F86(  
autopay 自动转帐 o&zeOJW  
available assets 可用资产 +u7mw<A 8  
available fiscal reserve 现存财政储备 YIfbcR5  
available profit 可用利润 z?7pn}-  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 b$hQB090  
average 平均；平均数；海损 V<b"jCXI  
average basic salary 平均基本薪金 j:g/[_0s  
average consumer expenditure 平均消费开支；一般消费开支 [dL#0~CL$  
average cost 平均成本 U.&=b<f(0r  
average cost of land production 增辟土地平均成本 9!tRM-  
average daily turnover 平均每日成交额 yA~W|q(/V  
average daily wage rate 平均每日工资率 c}Qj
KJ-c  
average expenditure pattern 平均开支模式 V
}&  
average growth rate 平均增长率 L49`=p<  
average net fixed assets 固定资产平均净值 1Ypru<.)W  
average of relatives 相对价格平均数 ?g1%-F+  
average price 平均价格 7P=j2;7 v  
average propensity to consume 平均消费倾向；一般消费倾向 KdUmet
x1  
average propensity to save 平均储蓄倾向；一般储蓄倾向 DEIn:d  
average rate 平均率 @X:P`?("^  
average revenue 平均收入；平均收益 13Q|p,^R  
average stock 平均库存；平均存货 tR1 kn&w  
average yearly rent 平均年租 I_4'9  
avoidance of double taxation 避免双重课税 C;_10Rb2ut  
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 >J+hu;I5  
IZ"d s=w  
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