一些有用的会计术语(也不知道发的地方对不对)A

A: 2(/g}  
A share Ａ股；甲类股份 ezPz<iZ\N  
abatement of tax 减税；减扣免税额 ,\qs4&  
ABN AMRO Bank N.V. 荷兰银行 ;]_o4e6\p  
above-the-line expenditure 线上项目支出；经常预算支出 ?.D3'qv  
above-the-line receipt 线上项目收入；经常预算收入 =zyC-;r!  
ABSA Asia Limited 南非联合亚洲有限公司 5Kkdo!z  
absolute change 绝对数值变更 V*W;OiE_3  
absolute expenditure 实际开支 3>Y6)  
absolute guideline figure 绝对准则数字 H@ t'~ZO
 
absolute interest 绝对权益 o1<_
fI  
absolute order of discharge 绝对破产解除令 hGiz)v~  
absolute profit margin 绝对利润幅度 %'[&U#-  
absolute value 实值；绝对值 /~^rr f  
absolutely vested interest 绝对既得权益 Uh][@35 p  
absorbed cost 已吸收成本；已分摊成本 'Y]mOD^p  
absorption 吸收；分摊；合并 }fKSqB]T-  
absorption rate 吸收率；摊配率；分摊率 "_`F\DGAZu  
ACB Finance Limited 亚洲商业财务有限公司
F$[ U|%*  
acceptable form of reciprocity 合理的互惠条件 ^$t7+g  
acceptable rate 适当利率；适当汇率 .w]GWL  
acceptance agreement 承兑协议 q`pP$i:  
acceptance for honour 参加承兑 lGVEpCS}  
acceptor 承兑人；接受人；受票人 P{u0ftyX}  
acceptor for honour 参加承兑人 9]e V?yoA8  
accident insurance 意外保险 gCxAG  
Accident Insurance Association of Hong Kong 香港意外保险公会 X,LD   
accident insurance scheme 意外保险计划 1bH;!J  
accident year basis 意外年度基准 w+N> h;j  
accommodation 通融；贷款 X=>=5'  
accommodation bill 通融票据；空头票据 %*\es7m}  
accommodation party 汇票代发人 &B|D;|7H  
account balance 帐户余额；帐户结余 zD<or&6  
account book 帐簿 )HvnoUO0  
account collected in advance 预收款项 $jg*pmR-  
account current book 往来帐簿 ;INW`b~  
account of after-acquired property 事后取得的财产报告 AZmb!}m+d  
account of defaulter 拖欠帐目 O9r>E3-q  
account payable 应付帐款 SCz(5[
MZJ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2Y7)WPn  
account receivable 应收帐款 D&S26jrZ  
account receivable report 应收帐款报表 # 0Lf<NZ  
account statement 结单；帐单；会计财务报表 ;s52{>&F]  
account title 帐户名称；会计科目 9k6r_G"  
accountant's report 会计师报告 /IsS;0K%L  
Accountant's Report Rules 会计师报告规则 i@4~.iZ8  
accounting and auditing procedure 会计与审计程序；会计与核数程序 =MvjLh"s  
Accounting Arrangements 《会计安排》 ,~"$k[M  
accounting basis 会计基础 f/V 2f].  
accounting by Official Receiver 破产管理署署长呈交的帐目 7P9=)$(EH  
Accounting Circular 《会计通告》 1Uqu>'  
accounting class 会计类别 L@gWzC~?Q  
accounting date 记帐日期；会计结算日期 LU9A#  
accounting for money 款项核算 6qaulwV4t  
Accounting Officer 会计主任 ndeebXw*  
accounting period 会计报告期；会计期 46 PoM  
accounting policy 会计政策；会计方针 39=1f6I1  
accounting practice 会计惯例 :duo#w"K  
accounting principle 会计准则 gmm|A9+tv  
accounting record 会计记录 >Bgw}PI  
accounting report 会计报告 kSDZZx  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ]Oif|k
`{  
Accounting Society of China 中国会计学会 \.3D~2cU  
accounting statement 会计报表 q#8[  
accounting system 会计制度；会计系统 0q'w8]m  
accounting transaction 会计事项；帐务交易 =XY\iV1J*  
accounting treatment 会计处理 qBCK40   
accounting year 会计年度 zF`c8Tsx])  
accretion 增值；添加 rf$X>M=G  
accrual 应计项目；应累算数目 %wSj%>&-R  
accrual basis 应计制；权责发生制 cra+T+|>Kc  
accrual basis accounting 应计制会计；权责发生制会计 U\R}`l  
accrue 应累算；应计 kP?KXT3y  
accrued benefit 应累算利益 et }T%~T  
accrued charges 应计费用 [AW" D3  
accrued cumulative preference share dividend 应累算的累积优先股股息 ]Ei0d8Uo  
accrued expenses 应累算费用 V#`fs|e;y  
accrued interest payable 应付利息；应计未付利息 sxt-Vs7+6  
accrued interest receivable 应收利息；应计未收利息 *;Ed*ibf  
accrued right 累算权益 DrO2y  
accruing profit 应累算的利润 ?!`=X>5  
accumulated fiscal reserve 累积财政储备 s%W<dDINl  
accumulated profit 累积利润；滚存溢利 sx`O8t  
accumulated reserve 累积储备 QV&D l_  
accumulation of surplus income 累积收益盈余 67VT\f  
acquired assets 既得资产 di>cMS 4 c  
acquisition 收购；购置；取得 L*~J%7  
acquisition cost 购置成本 19j+lCSvH  
acquisition expenses 购置费用 1+U  
acquisition of 100% interest 收购全部股权 T16{_  
acquisition of control 取得控制权 /,!B2  
acquisition of fixed assets 购置固定资产 kJ Mf  
acquisition of shell “买壳” Ba/Yl  
acquisition price 收购价 ~>+]%FPv  
act of God 天灾 u6bXv(  
acting partner 执事合伙人 aG92ay  
active market 买卖活跃的市场；交投畅旺的市场；旺市 afb+GA!  
active partner 积极参与的合伙人 x*Y@Q?`>5W  
active trading 交投活跃 a$Cdhx!  
actual circulation 实际流通 |
lkNi  
actual cost 实际成本
q@xBJ[IM  
actual expenditure 实际开支；实际支出 HdPoO;  
actual income 实际入息；实际收入；实际收益 0JJS2oY/  
actual market 现货市场 1Q.\s_2  
actual price 现货价；实际价格 XGkkB  
actual profit 实际利润 cwL1/DGDB  
actual quotation 实盘；实际价位；实际报价 !ki.t  
actual year basis 按实际年度计算 %C=]1Q=T)  
actuals 实货 |e2be1LD  
actuarial investigation 精算调查 [NTtz <i@  
actuarial principle 精算原则 :P(K2q3  
actuarial report 精算师报告 &Ky_v^  
Actuarial Society of Hong Kong 香港精算学会 4`8<   
actuarial valuation 精算师估值 r!{LLc}>  
actuary 精算师 hc'-D
h  
ad referendum agreement 暂定协议；有待覆核的协定 6A=8+R'`F  
ad valorem duty 从价税；按值征税 1M}&ZH  
ad valorem duty system 从价税制 :G<E^<M\)^  
ad valorem fee 从价费 !1G."fo  
ad valorem tariff 从价关税 (1NA  
additional allowance 额外免税额 $VxA0 =ad  
additional amount for unexpired risk 未过期风险的额外款额 PfZ+PqS  
additional assessable profit 补加应评税利润 ?:
L:EW8  
additional assessment 补加评税 mb!9&&2-t  
additional commitment 额外承担 I*`*Q$  
additional commitment vote 额外承担拨款 8{Fsm;UsY  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 dH^<t,v  
additional dependent parent allowance 供养父母额外免税额 ,-OCc!7K  
additional provision 额外拨款 ;jipe3LU  
additional stamp duty 附加印花税 xQ'2BA
Ea  
additional tax 补加税罚款；补加税款 \l@,B +)  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 xu'yVt9RC  
adjudged bankrupt 被裁定破产 Y)}Rb6qGW  
adjudicated bankrupt 裁定破产人 s$a09x  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Bdu&V
*0g  
adjudication of bankruptcy 裁定破产；宣告破产 {je-I9%OK  
adjudication of insolvency 裁定无力偿还债务 Qr$;AZ G  
adjusted actual 经调整的实数；调整后的实数 RJ$7XCY%`*  
adjusted current assets 经调整的流动资产；调整后的流动资产 FSRj4e1y1  
adjusted figure 经调整的数字；调整后的数额 +r<0zh,n.  
adjusted liabilities 经调整的负债；调整后的负债 [o<VVtB.Gk  
adjusted loss 经调整的亏损；调整后的亏损 tyDM'|p  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 'gt-s547  
adjusted profit 经调整的利润；调整后的利润 I'@Ydt2  
adjusted surplus 经调整的盈余额；调整后的盈余额 Q(\4]i< S  
adjusted value 经调整的价值；调整后的价值 Rv/Bh<t  
adjustment 调整；修订；理算〔保险〕 k
Wrp1`  
adjustment centre 调剂中心 Usta0Ag  
adjustment lag 调整过程的时间差距；调整时差 uZ=NSbYsA  
adjustment mechanism 调整机制 H/"lAXfb  
adjustment of loss 亏损调整 gc?#pP  
adjustment process 调整过程；调整程序 3dDX8M?  
adjustment range 调整幅度 "hdvHUz  
administered exchange rate 受管制汇率 ~wVd$%7`  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 9,^_<O@Q  
administration expenses 行政费用 d%0~c'D8a  
administration fee 手续费；行政费 MX ;J5(Ae  
administration in bankruptcy 破产管理 \~5C7^_  
administration order 遗产管理令 S*sT] J`!  
administrator 管理人；遗产管理人 !Lh^oPT"I  
administrator of the estate 遗产管理人 DzheoA-+L'  
admission of debt 债项承认书 XyOl:>%L!P  
admission of proof 接纳债权证明 %DQhM,c@  
advance 放贷款项；垫付款项；预支款项；预付款项 V3ndV-uQE  
advance account 暂支帐目；预付款帐户 RTFZPq84  
advance compensation 预付补偿金 ]7Z{ 8)T  
advance from shareholder 股东垫款 H`g

eS  
advance pending reimbursement 预支以待日后付还 >|Cw\^  
advanced economy 先进经济体系 W mm4hkf  
advancement 预付；预付财产 %.z,+Zz?  
advances warrant 垫款令 -> J_ ~  
advancing 贷出 &EpAg@9!  
adverse balance 逆差 CQpC
S_M  
adverse exchange 逆汇 DSj(]U~r  
advertisement addressed to shareholders 在报章刊登的致股东通告 UYz0PSV=.  
advice for collection 托收通知书 i>joT><B  
advice of drawing 提款通知书；汇票通知书 z-c}N
dW  
advice of payment 付款通知 N72Yq)(  
Advisory Committee [Securities and Futures Commission] MG?0>^F  
谘询委员会〔证券及期货事务监察委员会〕 }E7:ihy  
Advisory Committee on Diversification 经济多元化谘询委员会 ai0Ut  
affidavit 誓章；遗产申报誓章 +nT'I!//  
affidavit of no receipt 述明无收款的誓章 R9!Uo  
affiliate 联号；联营公司；附属公司 G!XIc>F*  
affiliated company 附属公司；联号；联营公司 MBXBog7U  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 JO@|*/mL  
affordability 负担能力 )nd\7|5#  
African Development Bank [AfDB] 非洲开发银行 @l0|*lo%  
after-acquired property 事后取得的财产 .T*GN|@$!  
after-hours dealing 市后交易 XB[<;*Iz  
after-tax profit 税后盈利；税后利润；税后溢利 0j_bh,zG#  
agency agreement 代理协议 8O"U 0  
agency expenses 代理机构的开支 nIvJrAm4k  
agency fee 代理费 Z'k|u4ZC  
Agency Law 《代理法》 5H9r=a  
agent 代理人；承销人 d|iy#hy"_  
agent of company 公司代理人 Q*XE h  
agent's fee 代理人费；经纪费 8+Td-\IMk  
aggregate 总计；总数；总体数字 {vE
(l'  
aggregate amount 总款额；总额 4);)@&0Md~  
aggregate assets and liabilities 总体资产与负债 B7Tk4q\;Q  
aggregate at constant price 按固定价格计算的总体数字 . ]8E7  
aggregate demand 总需求 Gxax2o  
aggregate gross position 总持仓量 sk|=% }y  
aggregate limit 总限额 2+Wzf)tB  
aggregate of salaries tax 合计薪俸税 ^Eo=W/   
aggregate performance 总体表现；总体业绩 ;zdxs'hJ  
aggregate supply 总体供应 s-ZI ^I2\  
aggregate surplus 总盈余 K2<~(78C  
aggregate total 整体总额 e9E\% p  
aggregate value 总值；合计价值 l)-Mq@V  
aggregated basis 合计基准 &k8vWXMGk%  
aggregated net chargeable income 合计应课税入息实额 w;e(Gb%9  
aggregation 合并计算；合计；总和 A4QcQ"  
aggregation of incomes of husband and wife 夫妇入息合并计算 &,.Y9; b  
aggregation of property 财产的总和 Ei2%DMN7)  
agio 差价；贴水 O,
.!2wVrN  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 I_q~*/<h  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ')N{wSM9Ft  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 A$WZF/x  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ~xIjF1Z  
《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》 LA[g(i 7  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment jp+_@S>  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Pe2wsR"_U  
agreement for a settlement 授产协议 9*:gr#(5  
agreement for assignment 转让协议 (7DXRcr<  
agreement for sale 售卖协议；买卖协议 5ZY)nelc  
agreement for sale and purchase 买卖协议 _xLHrT!y  
agreement for the payment of interest 支付利息协议 X1vNF|o~  
agreement for the repayment of money 还款协议 HBB{m  
agreement of reinsurance 再保险协议 k'X;ruQ:tF  
Agricultural Bank of China 中国农业银行 >Ng)k]G  
air passenger departure tax 飞机乘客离境税 5%}wV,Y  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 j:bgR8%e  
airport tax 机场税 g`>og^7g  
alcohol duty 酒精税 &Z^l=YH,  
alienation 让与；让渡；转让 Em7 WDu0  
alimony 生活费；赡养费 J# kl 7
 
All Ordinaries Index [AOI] 所有普通股指数 vJ`.iRU|  
all risks 全险；综合险 .O0O-VD+a  
All Sales Record for Stock Market 《股票市场成交报告》 9GdB#k6W`  
Allied Capital Resources Limited 新联财务有限公司 4m-I5!=O  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 8by@iQ  
allocation letter 拨款信件 Y$-3v.  
allocation of fund 分配款项；预留款项 D?M!ra  
allocation of profit 利润分配；溢利分配 xE-7P|2  
allocation warrant 拨款令 ?U7) XvQ  
allotment 分配；配股 aTzDew  
allotment notice 股份配售通知；配股通知 _P?\.W@  
allotment of shares 股份分配 x#C@8Bxq=  
allowable 可获宽免；免税的 :|1.seLQ  
allowable business loss 可扣除的营业亏损 Q# ?wXX47  
allowable expenses 可扣税的支出 M=]5WZO~A  
allowance 免税额；津贴；备抵；准备金 X_$a,"'~)  
allowance for debts 债项的免税额 ; "3+YTtp  
allowance for depreciation by wear and tear 耗损折旧免税额 ~np,_yI  
allowance for funeral expenses 殡殓费的免税额 ^S#t|rN  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 G9g6.8*&  
allowance for repairs and outgoings 修葺及支出方面的免税额 `8\Ja$ =  
allowance to debtor 给债务人的津贴 /VHi>  
alteration of capital 资本更改 H UWxPIu  
alternate trustee 候补受托人 NcM>{{8  
amalgamation 合并 bY~@}gC**@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [/RM=4Nh5  
ambit of charges 征税范围；收费范围 !q"CV  
amended valuation 经修订的估值 )$Z(|M4  
American Commodities Exchange 美国商品交易所 P;]F=m+*V  
American Express Bank Limited 美国运通银行 _DP|-bp D  
American Stock Exchange 美国证券交易所 ~svO*o Wa  
amortization 摊销 A4mSJ6K]  
amount due from banks 存放银行同业的款项 OJb*VtZz5R  
amount due from banks abroad 存放海外银行同业的款项 k#:2'!7G  
amount due from holding companies 控股公司欠款 (5$ZvXx?}  
amount due from local banks 存放本港银行同业的款项 AD('=g J  
amount due to banks 银行同业的存款 /( 6|{B  
amount due to banks abroad 海外银行同业的存款 W >
(vYU  
amount due to holding companies 控股公司存款 sn{AwF%  
amount due to local banks 本港银行同业的存款 %}>dqUyQ  
amount due to outport banks 外埠银行同业的存款 Wd(86idnc  
amount for note issue 发行纸币的款额 }vt%R.u  
amount of bond 担保契据的款额 efz&@|KR  
amount of consideration 代价款额 G&f7+e  
amount of contribution 供款数额 YH:8<O,{-  
amount of indebtedness 负债款额 FnHi(S|A  
amount of principal of the loan 贷款本金额 $A<ESfrs  
amount of rates chargeable 应征差饷数额 AKu_~bTk  
amount of share capital 股本额 =sOo:s
 
amount of sums assured 承保款额 &GWkq>  
amount of variation 变动幅度 hF&}lPVtv  
amount of vote 拨款数额 P(omfD4  
amount payable 应付款额 `xKFqx:e  
amount receivable 应收款额 )yxT+g2!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 IJU0[EA]F  
analysis 分析 H]#Rg`~n  
ancillary risk 附属风险 l)+:4N?iVv  
annual account 周年帐目；周年帐目报表；年度决算；年结 .>6 Wv0  
annual accounting date 年结日期 EqM;LgE=  
annual allowance 每年免税额；年积金；年度津贴；年津 F:37MUQi  
annual balance 年度余额 2)/NFZ  
annual disposable income 每年可动用收入 bb=uF1  
annual estimates 周年预算 F#+.>!  
annual fee 年费 X21dX`eMN  
annual general meeting 周年大会 HT`1E0G8)  
annual growth rate 年增率；每年增长率 oYM,8 K  
annual long-term supplement 长期个案每年补助金 >E"9*:.^a  
annual pensionable emolument 可供计算退休金的年薪 u2sR.%2U<  
annual report 年报 d @rs3Q1z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 t"s5\;IJ  
annual return 周年报表；周年申报表；每年报税表格 UU@fkk  
Annual Return Rules 《周年报表规则》 19d6]pJ5  
annual review of consumer prices 每年消费物价回顾 `Xo4q3  
annual roll-forward basis 逐年延展方式 $(HjI \%l^  
annual salary 年薪 ?$%%
Mp(  
annual statement 年度报表；年度决算表 3 EYiQ`  
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 yqSY9EX7  
annuitant 年金受益人 "2Op[~V  
annuity 年金 5^)_B;.f  
annuity contract 年金合约 ^lO76Dz~a  
annuity on human life 人寿年金 (B`sQw@tu  
antecedent debt 先前的债项 Qu~*46?0  
ante-dated cheque 倒填日期支票 <`g3(?  
anticipated expenditure 预期开支 E(L<L1:"  
anticipated net profit 预期纯利 Ttv9"z  
anticipated revenue 预期收入 SQ#7PKH  
anti-inflation measure 反通货膨胀措施 +2T!
z=  
anti-inflationary stance 反通货膨胀立场 ,-rB=|w  
apparent deficit 表面赤字 ]HvZ$  
apparent financial solvency 表面偿债能力 [6gO  
apparent partner 表面合伙人 r[HT9  
application for personal assessment 个人入息课税申请书 w+f=RHX"{  
application of fund 资金应用 G?V"SU.  
application to release as liquidator and to destruct the books of accounts and documents QD<eQsvV  
申请免除清盘人职务及毁灭帐簿与文件 KAb(NZK  
appointed actuary 委任精算师 ,{<p  
appointed auditor 委任核数师；委任审计师 YL5>V$i  
appointed trustee 委任的受托人 y@apJ;_R-  
appointer 委任人 v:d9o.h  
apportioned pro rata 按比例分摊 ^@.G,u  
apportionment 分配；分摊 Gq]d:-7l  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕  H+cNX\,  
apportionment formula 分摊方程式 `Q9+k<  
apportionment of estate duty 遗产税的分摊 g#W_S?  
appraisal 估价；评估 T{-2fp8r[  
appreciable growth 可观增长 3eg5oAZ)G8  
appreciable impact 显着影响 W^xZ+]  
appreciable increase 可观增长 |f NMs  
appreciation 增值；升值 |Cf mcz(56  
appreciation against other currencies 相对其他货币升值 {j6g@Vd6lx  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -i_En^Fi  
appreciation tax 增值税 ~b8a^6:R"  
appropriation 拨款；拨用；拨付 lfy7w|  
appropriation account 拨款帐目 AQ@v>wr}  
Appropriation Bill 拨款法案 NfF~dK|  
appropriation-in-aid system 补助拨款办法 koH4~m{  
approved assets 核准资产 %D^bahf  
approved basket stock 认可一篮子证券 .C5@QKU  
approved budget 核准预算 T"W9YpZ  
approved charitable donation 认可慈善捐款 %ejeyc  
approved charitable institution 认可慈善机构 iVeQ]k(u  
approved currency 核准货币；认可货币 ="B n=>  
approved estimates 核准预算 6ojo##j  
approved estimates of expenditure 核准开支预算 oCJbkt=  
approved overseas insurer 核准海外保险人 `s}BXKIv}  
approved overseas trust company 核准海外信托公司 "T*I|  
approved pooled investment fund 核准汇集投资基金 #?m{YT{P  
approved provident fund scheme 认可公积金计划 -2lRia  
approved provision 核准拨款 wD=am  
approved redeemable share 核准可赎回股份 R{<Y4C2~  
approved regional stock 认可地区性证券 BLW]|p|1:  
approved retirement scheme 认可退休金计划 UB&2f>  
approved subordinated loan 核准附属贷款 o>!JrH  
arbitrage 套戥；套汇；套利 N5\{yV21",  
arbitrageur 套戥者；套汇者 #Wx=v$"  
arbitrary amount 临时款项 nW&$
~d  
arrangement 措施；安排；协定 rv?!y8\  
arrears 欠款 ]<X2AO1  
arrears of pay 欠付薪酬 WF)s*$'uz;  
arrears of revenue 逾期未收税款；逾期未收的帐项 r~[B_f!  
articles of association 组织章程；组织细则；组织章程细则 K\X: G-C9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Mdky^;qq3;  
ascertainment of profit 确定利润 gfVDqDF  
"Asia Clear" “亚洲结算系统” <|V'pim  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 0pNo`Bm  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 #HDesen  
Asian Development Fund [ADF] 亚洲发展基金 !Mil?^  
Asian dollar bond 亚洲美元债券 _m7co :  
Asian dollar market 亚洲美元市场 {]M>Y%j48  
Asian dollar rate 亚洲美元利率 )G4rJ~#@  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ;KS`,<^-  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ;fx1!:;.  
asked price 沽盘；喊价；索价；卖方报价 ]Wy.R6  
assessable income 应评税入息
_ _=s'  
assessable loss 应评税亏损 Ps7_-cH  
assessable profit 应评税利润 @Mr}6x*  
assessable value 应评税值 5Jw"{V?Ak  
assessed profit 估定利润 fKYKW?g;)Z  
assessed value 经评估价值 ni0LQuBp  
assessment 评税；评定；估价；评税单 Y^5"qd|`  
assessment number 评税编号；估价编号 x-4J/tm  
assessment of additional tax 补加税评税 LT(?#)D  
assessment of performance 业绩评估；实绩评价 TMY{OI8a  
Assessor 评税主任 2+&R"#I  
asset price bubbles 资产价格泡沫 r./z,4A`  
asset-backed securities 具资产保证的证券 #4q
1{)=  
assets accretion 资产增值 ^y
D"d =z  
assets and liabilities 资产与负债 &vkp?UH  
assets betterment statement 资产递增表；资产改进表 fMzYFM'i  
assets lending 实物放款；有抵押贷款 y&3TQ]f\  
assets of the company passing on the death 死者去世时转移的公司资产 %/md"
S  
assets pledged as security for liabilities 用作负债抵押的资产 kdd7Xbw-  
assets portfolio 资产投资组合 X}?ESjZJ  
assets price 资产价格 IrUi Eq  
assets quality 资产质素 {DS\!0T-X  
assets realization 资产变现 dh?S[|='  
assets refinancing arrangement 资产再集资安排 `rq<jtf+  
assets securitization 资产证券化 ,0.|P`|w  
assets situated outside Hong Kong 在香港以外地方的资产 iBS0rT_  
assets stripping 削减资产；拆卖资产 1>yha j(K  
assets value 资产值 taixBNv  
assignee 承让人 Z]p8IH%~92  
assignment 转让；转让书；转让契 2| $k`I,  
assignment of interest 权益转让 !`Xt8q\r  
assignment of letters patent and trade mark 专利证书及商标转让 oc=tI@W  
assignment of property 物业转让；物业转让书 s8yCC#H"  
assignment right 转让权 "&Ff[O*  
assignor 转让人 F\Y,JUn[G  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 |zb`&tv}  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 oX#9RW/ >I  
associate member 附属会员 -P*xyI  
associated body corporate 相联法人团体 9g4QVo|  
associated company 相联公司；联属公司 jvWI_Fto  
associated corporation 相联法团 7Qt2gf  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] /Q]:Uf.J  
公认会计师公会〔英国〕 GP Ix@k  
Association of Futures Exchange Brokers 香港期货经纪协会 tgK x4  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 +RdI;QmM  
association of underwriters 承保人组织 -t%L#1k  
assumption of control 接管 CR.bMF}  
assurance 担保；保险；转易；转易书 `M,Nd'5&|  
assurance of interest 权益的转易 xV?*!m$V%R  
at 19XX price 按一九ＸＸ年价格计算 $xQ"PJ2  
at a discount 按赔价计算；按贴水价格计算；打折扣 yX3PUO9  
at a premium 按溢价计算；按升水价格计算 phe"JNML  
at call 通知付款；按通知 IF& PGo  
at constant market price 按固定市价计算 Ys)+9yPPn  
at constant price 按固定价格计算 Sr-|,\/O  
at cost 按成本计算 ( -xR7A  
at current market price 按当时市价计算；按现时市价计算 17|
@f  
at current price 按当时价格计算；按现时价格计算 )< l\jfx e  
at factor cost 按要素成本计算；按生产要素成本计算 df!+T0  
at money-of-the-day price 按付款当日价格计算 DqRLx85d1  
at or better 按指定或较佳价位〔买卖指令〕 /!:L7@BZ  
at par 按面值计算；平价 6/VNuQ_#  
at sight 见票即付 rXlx?
GV  
at the close 按收市盘 9y;y7i{>?  
at the opening 按开市盘 pEY>A_F  
attestation 见证；见证条款 _jiQL66pY  
at-the-money option 平价期权 +_P8'e%Iy  
attorney 受权人；受托代表人 tx gvVQ  
attornment 新拥有人承认书 n#)PvV~  
attributable profit 可归属利润 /cM 5  
attributable share value 可归属股份价值 jGJ.P
vc>i  
Auckland Stock Exchange 奥克兰证券交易所 2\DTJ`Y,  
auction 拍卖  dD:  
auctioneer 拍卖商 uAc@ Z-  
audit 审计；核数 =rtS#u Y  
Audit Commission 审计署 QCVsVG!sN  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] poTl|y @  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 RfD{g"]y  
audit review 帐目审查 /rn"  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 7s0)3HR}  
audited account 审计帐目；经审计的帐目 .MzOLv  
audited annual account 经审计的周年帐目 |*Of^IkG0  
audited balance sheet 经审计的资产负债表 -
mE  
auditor 核数师；核数主任；审计师  {VS''Lv  
auditor's certificate 核数师证明书；审计师证明书 hEVjeC  
auditor's report 核数师报告；审计师报告 bcUC4g\9N  
Aussie bond 澳元债券 qPL^zM+  
austerity budget 紧缩预算 r9+E'\  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 H&~5sEGa  
Australia All Ordinaries Index 澳洲所有普通股票指数 B>{|'z?%>  
Australian Dollar [AUD] 澳元 FLVbkW-G.  
Australian Options Market 澳大利亚期权市场 PbbXi  
Australian Securities Commission 澳洲证券事务监察委员会 lv=yz\  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 )!'Fa_$ e  
Australian Stock Exchange 澳大利亚证券交易所 R5m`;hF  
Austrian Schilling [ATS] 奥地利先令 NG!>7$@RV  
authentication 认证；鉴证 14mXx}O  
authority to purchase 委托购买证；委购书 N>Vacc_[  
authorization 认可；核准；授权；授权书 R.91v4J  
authorization by direction 指示授权 Y')O>C0~  
authorization by instruction 指令授权 fui4

@  
authorization by warrant 令状授权 W`w5jk'0^=  
authorization of unit trust 单位信托的认可 A4~D#V  
authorized agent 指定代理人 _!CK   
authorized capital 法定资本 |De!ti  
authorized clerk 出市员 LDT'FwMjy  
authorized dealer 认可交易商 z0\;m{TH  
authorized financial institution 认可财务机构 GS$ZvO  
authorized fund 认可基金 c1pq]mz|z  
authorized fund house 获授权的基金公司；认可基金公司 aQl?d<|+lk  
authorized institution 认可机构 MZ;"J82p  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ,Wz[tYL*  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6U;Jg
_zS  
authorized insurer 获授权保险人；获认可承保人 9@$tiDV  
authorized investment 特准投资项目 #H'sZv  
authorized person 获授权人 `G_(xN7O  
authorized representative 获授权代表 Es.toOH$S  
authorized share capital 法定股本 73'U#@g6  
automated quotation system 自动报价系统  R4&|t  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] X{5v?4wI  
自动交易系统〔香港期货交易所有限公司〕 7JxE|G  
automatic adjustment mechanism 自动调整机制 #[gcg]6c  
automatic adjustment system 自动调整系统 WF+bN#YJ  
Automatic Clearing House 自动票据交换所 B rez&3[  
automatic exchange rates accumulation system 自动化汇率累集系统 cmwzKu%  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 34X(J-1\|i  
automatic teller machine [ATM] 自动柜员机 9\AEyaJFZ  
autopay 自动转帐 Kj~>&WU  
available assets 可用资产 XR{5]lKt_  
available fiscal reserve 现存财政储备 v< 65(I>  
available profit 可用利润 TSc~$Q]  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 }}kS~ w-#  
average 平均；平均数；海损 a)I=U[  
average basic salary 平均基本薪金 `ENlV9  
average consumer expenditure 平均消费开支；一般消费开支 7V9%)%=h|  
average cost 平均成本 nu
\  
average cost of land production 增辟土地平均成本 wJapGc!   
average daily turnover 平均每日成交额 ;J,,f1Vw  
average daily wage rate 平均每日工资率 g_rA_~dh  
average expenditure pattern 平均开支模式 e8~62O^  
average growth rate 平均增长率 9f@#SB_H  
average net fixed assets 固定资产平均净值 5QqJI#4~  
average of relatives 相对价格平均数 kGB#2J  
average price 平均价格 ZTQ$Ol+{q  
average propensity to consume 平均消费倾向；一般消费倾向 NYSj^k;^(z  
average propensity to save 平均储蓄倾向；一般储蓄倾向 H B::0l<  
average rate 平均率 sDzD 8as  
average revenue 平均收入；平均收益 *b$z6.  
average stock 平均库存；平均存货 sf.E|]isW  
average yearly rent 平均年租 o1fyNzq<  
avoidance of double taxation 避免双重课税 #U?EOm  
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 ~|aeKtCs(.  
'_TJ"lOZ  
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