一些有用的会计术语(也不知道发的地方对不对)A

A: "sY}@Q7  
A share Ａ股；甲类股份 DvOvtd  
abatement of tax 减税；减扣免税额 e5 zi"~  
ABN AMRO Bank N.V. 荷兰银行 ^~@3X[No  
above-the-line expenditure 线上项目支出；经常预算支出 Wyeb1  
above-the-line receipt 线上项目收入；经常预算收入 fM*?i"j;Y  
ABSA Asia Limited 南非联合亚洲有限公司 m@w469&<(q  
absolute change 绝对数值变更 ]\L+]+u~  
absolute expenditure 实际开支 BB(v,W  
absolute guideline figure 绝对准则数字 sdyNJh7Jr  
absolute interest 绝对权益 T,vh=UF%]  
absolute order of discharge 绝对破产解除令 UA]fKi  
absolute profit margin 绝对利润幅度 2Yd@V}  
absolute value 实值；绝对值 VhAJ1[k4!  
absolutely vested interest 绝对既得权益 aD_7^
8>  
absorbed cost 已吸收成本；已分摊成本 5IFzbL#q#f  
absorption 吸收；分摊；合并 PCV#O63[  
absorption rate 吸收率；摊配率；分摊率 ozl!vf# kv  
ACB Finance Limited 亚洲商业财务有限公司 19!;0fe=  
acceptable form of reciprocity 合理的互惠条件 {Ja(+NQ  
acceptable rate 适当利率；适当汇率 unbIfl=  
acceptance agreement 承兑协议 TqfL Sm|  
acceptance for honour 参加承兑 0G33hIOS  
acceptor 承兑人；接受人；受票人 u7Ix7`
V  
acceptor for honour 参加承兑人 KT>Y^  
accident insurance 意外保险 6
v~nEw  
Accident Insurance Association of Hong Kong 香港意外保险公会 w9O!L9 6  
accident insurance scheme 意外保险计划 FH$q,BI!R  
accident year basis 意外年度基准 O|^J;fS:  
accommodation 通融；贷款 3G2iRr.o  
accommodation bill 通融票据；空头票据 @7.7+blS"H  
accommodation party 汇票代发人 @EyB^T/  
account balance 帐户余额；帐户结余 tm2
lxt  
account book 帐簿 k_zn>aR$F  
account collected in advance 预收款项 iXL^[/}&?M  
account current book 往来帐簿 2 >j0,2  
account of after-acquired property 事后取得的财产报告 BGwD{6`U  
account of defaulter 拖欠帐目 ~UNha/nt  
account payable 应付帐款 &/)B d%  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 )|k#cT{=M  
account receivable 应收帐款 3]9Rmx  
account receivable report 应收帐款报表 Wi>m}^}9  
account statement 结单；帐单；会计财务报表 <p/2hHfiD  
account title 帐户名称；会计科目 dC-~=}HR^  
accountant's report 会计师报告 ',t*:GBZCf  
Accountant's Report Rules 会计师报告规则 d,Oagx  
accounting and auditing procedure 会计与审计程序；会计与核数程序 J:&.[  
Accounting Arrangements 《会计安排》 A*81}P_  
accounting basis 会计基础 B, H9EX  
accounting by Official Receiver 破产管理署署长呈交的帐目 P3Lsfi.  
Accounting Circular 《会计通告》 ZX1/6|_  
accounting class 会计类别 \b8#xT}  
accounting date 记帐日期；会计结算日期 gTOx|bx  
accounting for money 款项核算
Yg,b ;H  
Accounting Officer 会计主任  (FaYagD  
accounting period 会计报告期；会计期 -1v9  
accounting policy 会计政策；会计方针 j2u'5kJ G  
accounting practice 会计惯例 vR2);ywX  
accounting principle 会计准则 Iz.

h  
accounting record 会计记录 q9j~|GE|  
accounting report 会计报告 xU0iz{9  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 I2*(v%.-  
Accounting Society of China 中国会计学会 Haekr*1%  
accounting statement 会计报表 \/;c^!(<  
accounting system 会计制度；会计系统 C/qKa[mg  
accounting transaction 会计事项；帐务交易 ytjZ7J['{  
accounting treatment 会计处理 /Wjc\n$'  
accounting year 会计年度 JehanF[  
accretion 增值；添加 UIU:^g0  
accrual 应计项目；应累算数目 Qj_)^3`e  
accrual basis 应计制；权责发生制 &|
ne!wu  
accrual basis accounting 应计制会计；权责发生制会计 a3\~AO H%  
accrue 应累算；应计 R%\3
[  
accrued benefit 应累算利益 7vFm
B  
accrued charges 应计费用 3%1wQXr0  
accrued cumulative preference share dividend 应累算的累积优先股股息 Y9<[n)>+  
accrued expenses 应累算费用 &dmIv[LU  
accrued interest payable 应付利息；应计未付利息 t,8?Tf+i  
accrued interest receivable 应收利息；应计未收利息 r,0D I  
accrued right 累算权益 Z$KyK.FUU  
accruing profit 应累算的利润 )e`9U.C  
accumulated fiscal reserve 累积财政储备 .d^8?vo  
accumulated profit 累积利润；滚存溢利 \ moLQ  
accumulated reserve 累积储备 g|?}a]G  
accumulation of surplus income 累积收益盈余 hLgX0QV  
acquired assets 既得资产 'l~7u({u  
acquisition 收购；购置；取得 Oy=0Hsh@x  
acquisition cost 购置成本 X=)L$Kd7  
acquisition expenses 购置费用 Q5Nbu90  
acquisition of 100% interest 收购全部股权 #t(/wa4  
acquisition of control 取得控制权 Cy6!?Mik  
acquisition of fixed assets 购置固定资产 fg#e*7Odn  
acquisition of shell “买壳”  ArAe=m!u  
acquisition price 收购价 JkT!X  
act of God 天灾 $fD%18  
acting partner 执事合伙人 ro<w8V9.a  
active market 买卖活跃的市场；交投畅旺的市场；旺市 !h7:rv/  
active partner 积极参与的合伙人 T5ky:{Y(  
active trading 交投活跃 =CD6x= l6  
actual circulation 实际流通 Tr:@Dv.O  
actual cost 实际成本 k# Ho7rS&  
actual expenditure 实际开支；实际支出 ejkUNCKQt  
actual income 实际入息；实际收入；实际收益  XA;PWl5!  
actual market 现货市场 ">t^jt{  
actual price 现货价；实际价格 RS}_cm0  
actual profit 实际利润 !9$}1_,is  
actual quotation 实盘；实际价位；实际报价 JJWPte/  
actual year basis 按实际年度计算 t!/~_}eDJ  
actuals 实货 gsM$VaF(  
actuarial investigation 精算调查 {[Ri:^nHgL  
actuarial principle 精算原则 ~< UYJc  
actuarial report 精算师报告 IO8 @u;&  
Actuarial Society of Hong Kong 香港精算学会 W?4:sLC#3  
actuarial valuation 精算师估值 (VN'1a (  
actuary 精算师 z5iC
Q4C<  
ad referendum agreement 暂定协议；有待覆核的协定 c)^A|{,G  
ad valorem duty 从价税；按值征税 Zh;}Q(w  
ad valorem duty system 从价税制 XZ@+aG_%q  
ad valorem fee 从价费 -YQS\@?  
ad valorem tariff 从价关税 ,.*Df)+  
additional allowance 额外免税额 <HRPloVKo  
additional amount for unexpired risk 未过期风险的额外款额 CckfoJ 9  
additional assessable profit 补加应评税利润 zsQkI@)sO  
additional assessment 补加评税 iN'T^+um=  
additional commitment 额外承担 W9c&"T9JT  
additional commitment vote 额外承担拨款 k CGb~+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6q>iPK Jt  
additional dependent parent allowance 供养父母额外免税额 wj}LVyV  
additional provision 额外拨款 6o6yx:  
additional stamp duty 附加印花税 [ol
Sgq!3  
additional tax 补加税罚款；补加税款 (NR( )2  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 :EHk]Hkz  
adjudged bankrupt 被裁定破产 `fEzE\\!*  
adjudicated bankrupt 裁定破产人 u?SwGXi~8  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 5,f`5'$  
adjudication of bankruptcy 裁定破产；宣告破产 ET9tn1  
adjudication of insolvency 裁定无力偿还债务 |-/@3gPO  
adjusted actual 经调整的实数；调整后的实数 v ))`U,Gm  
adjusted current assets 经调整的流动资产；调整后的流动资产 Q Rr9|p{  
adjusted figure 经调整的数字；调整后的数额 gfAWN  
adjusted liabilities 经调整的负债；调整后的负债 Il@K8?H@  
adjusted loss 经调整的亏损；调整后的亏损 DcaKGjp  
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 td\gk  
adjusted profit 经调整的利润；调整后的利润 [vb#W!M&|  
adjusted surplus 经调整的盈余额；调整后的盈余额 qrw*?6mSQ  
adjusted value 经调整的价值；调整后的价值 #X*);cn  
adjustment 调整；修订；理算〔保险〕 4j'rbbs/  
adjustment centre 调剂中心 R1Rk
00Ow:  
adjustment lag 调整过程的时间差距；调整时差 X{!,j}  
adjustment mechanism 调整机制
h0~<(3zC  
adjustment of loss 亏损调整 CHqi5Z/+  
adjustment process 调整过程；调整程序 zpf<!x^  
adjustment range 调整幅度 lAA6tlc#C  
administered exchange rate 受管制汇率 pl,XS6mB  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕  n9&fH  
administration expenses 行政费用 9&^5!R
8  
administration fee 手续费；行政费 GcO:!b*YMp  
administration in bankruptcy 破产管理 mz<,nR\  
administration order 遗产管理令 d<OdQvW.  
administrator 管理人；遗产管理人 "X?Zw$gRud  
administrator of the estate 遗产管理人 o\it]B  
admission of debt 债项承认书 _M7|:*  
admission of proof 接纳债权证明 9CwtBil<#g  
advance 放贷款项；垫付款项；预支款项；预付款项 h'G
  
advance account 暂支帐目；预付款帐户 @Bkg<  
advance compensation 预付补偿金 d?YSVmG  
advance from shareholder 股东垫款 6f#Mi+"  
advance pending reimbursement 预支以待日后付还 Q8l vwip  
advanced economy 先进经济体系 _RzoXn{1e  
advancement 预付；预付财产 438r]f?0|{  
advances warrant 垫款令 O<>+l*bk  
advancing 贷出 rB(Q)N  
adverse balance 逆差 4UW)XLu6T7  
adverse exchange 逆汇 dn=srbJ   
advertisement addressed to shareholders 在报章刊登的致股东通告 4C:dkaDq]  
advice for collection 托收通知书 3ErV" R4"$  
advice of drawing 提款通知书；汇票通知书 'MyJw*%b]  
advice of payment 付款通知 U~7{q >  
Advisory Committee [Securities and Futures Commission] !](Mt?e  
谘询委员会〔证券及期货事务监察委员会〕 _E-{*,7bZS  
Advisory Committee on Diversification 经济多元化谘询委员会 Ae^4  
affidavit 誓章；遗产申报誓章 @#o7U   
affidavit of no receipt 述明无收款的誓章 %M^Q{` :5  
affiliate 联号；联营公司；附属公司 7uv"#mq  
affiliated company 附属公司；联号；联营公司 j[$+DCO#|m  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 e2nZwPH  
affordability 负担能力 XWz~*@ci  
African Development Bank [AfDB] 非洲开发银行 F$:mGyl5_  
after-acquired property 事后取得的财产 MScUrW!TA  
after-hours dealing 市后交易 }+[!h=Bx  
after-tax profit 税后盈利；税后利润；税后溢利 l9y%@7  
agency agreement 代理协议 'rfs
rZ?  
agency expenses 代理机构的开支 3_eg'EP.E  
agency fee 代理费 oc-o>H  
Agency Law 《代理法》 #:MoZw`rlw  
agent 代理人；承销人 >E,/|K*  
agent of company 公司代理人 <x$fD37  
agent's fee 代理人费；经纪费 )J[Ady^5  
aggregate 总计；总数；总体数字 cZWW[i  
aggregate amount 总款额；总额 F[v^43-^_  
aggregate assets and liabilities 总体资产与负债 0
q1+5  
aggregate at constant price 按固定价格计算的总体数字 q7rX4-G$  
aggregate demand 总需求 6,R<8a;Wn  
aggregate gross position 总持仓量 +}-cvM/*  
aggregate limit 总限额 dftX$TS  
aggregate of salaries tax 合计薪俸税 [R~@#I P!  
aggregate performance 总体表现；总体业绩 2|M,#2E-  
aggregate supply 总体供应 '@QK<!%,  
aggregate surplus 总盈余 HE2t0sAYX  
aggregate total 整体总额 8h|~>v  
aggregate value 总值；合计价值 %+ MYg^  
aggregated basis 合计基准 (i@(ZG]/  
aggregated net chargeable income 合计应课税入息实额 W;,RU8\f  
aggregation 合并计算；合计；总和 R*vfp?x  
aggregation of incomes of husband and wife 夫妇入息合并计算 ]b^bc2:  
aggregation of property 财产的总和 z-S8s2.Fd  
agio 差价；贴水 kN vNV(4  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 rN {5^+w  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment DEzL]1;P  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 BUsAEwM  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Sa6YqOel@  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Pv8AWQQJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 1a},(ZcdX  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 LkX
F~  
agreement for a settlement 授产协议 O<0-`=W,a  
agreement for assignment 转让协议 j0e1CSE  
agreement for sale 售卖协议；买卖协议 xkz`is77Y@  
agreement for sale and purchase 买卖协议 ^F/H?V/PX  
agreement for the payment of interest 支付利息协议 LS1}j WU!  
agreement for the repayment of money 还款协议 ?vP}#N!=d  
agreement of reinsurance 再保险协议 <UJ5n) }"\  
Agricultural Bank of China 中国农业银行 YccD^w[`B  
air passenger departure tax 飞机乘客离境税 ?)+I'lW!  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 8DlRD$_:&  
airport tax 机场税 N5fMMi(O  
alcohol duty 酒精税 0OVxx>p/x  
alienation 让与；让渡；转让 `ve5>aw0_Y  
alimony 生活费；赡养费 g*:f#u5  
All Ordinaries Index [AOI] 所有普通股指数 ,tOc+3Qz$  
all risks 全险；综合险 |Iq\ZX%q  
All Sales Record for Stock Market 《股票市场成交报告》 e5cvmUF_W  
Allied Capital Resources Limited 新联财务有限公司 Hh<}~s  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 0-A@X>6bs  
allocation letter 拨款信件 qznd'^[  
allocation of fund 分配款项；预留款项 +t;j5\HS  
allocation of profit 利润分配；溢利分配 l,
M?  
allocation warrant 拨款令 ;z^C\=om  
allotment 分配；配股 J$i5A9IUr  
allotment notice 股份配售通知；配股通知 r;&rc:?A  
allotment of shares 股份分配 nrI-F,1  
allowable 可获宽免；免税的 Ps7Bt(/  
allowable business loss 可扣除的营业亏损 XhJbBVS|  
allowable expenses 可扣税的支出 Y+#VzIZw  
allowance 免税额；津贴；备抵；准备金 '|l1-yD_  
allowance for debts 债项的免税额 H!dg(d^  
allowance for depreciation by wear and tear 耗损折旧免税额 PaYsn *{})  
allowance for funeral expenses 殡殓费的免税额 TW?A/GoXI  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 BDT1qiC  
allowance for repairs and outgoings 修葺及支出方面的免税额 Q>emyij  
allowance to debtor 给债务人的津贴 ,v+~vXO&\  
alteration of capital 资本更改 ojZvgF
 
alternate trustee 候补受托人 ~!a~ -:#  
amalgamation 合并 1-60gI1)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Kr|9??`0E  
ambit of charges 征税范围；收费范围 hb
v>Jjd  
amended valuation 经修订的估值 w#M66=je_  
American Commodities Exchange 美国商品交易所 F%pYnHr<  
American Express Bank Limited 美国运通银行 bjEm=4FI;  
American Stock Exchange 美国证券交易所 YYUWBnf30G  
amortization 摊销 Fv"jKZPgzz  
amount due from banks 存放银行同业的款项 A296f(  
amount due from banks abroad 存放海外银行同业的款项 4r'f/s8"#  
amount due from holding companies 控股公司欠款 !4B($]t  
amount due from local banks 存放本港银行同业的款项 k&PxhDf  
amount due to banks 银行同业的存款 m#a0HH  
amount due to banks abroad 海外银行同业的存款 V
.*0k~  
amount due to holding companies 控股公司存款 |+Fko8-  
amount due to local banks 本港银行同业的存款 0R%R2p'wG  
amount due to outport banks 外埠银行同业的存款 w(KB=lA2  
amount for note issue 发行纸币的款额 hWujio/h  
amount of bond 担保契据的款额 >F~]r$G  
amount of consideration 代价款额 ,KHebv!  
amount of contribution 供款数额 P~y%  
amount of indebtedness 负债款额 6Tn.56X  
amount of principal of the loan 贷款本金额 S~mpXH@  
amount of rates chargeable 应征差饷数额 n$fYgZKn  
amount of share capital 股本额 3"Y |RSy  
amount of sums assured 承保款额 A[@xTqs{{  
amount of variation 变动幅度 prx)Cfv  
amount of vote 拨款数额 :NJ(QkTZv  
amount payable 应付款额 { ke}W  
amount receivable 应收款额 ~a^"VQ5]ac  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;LM,<QJ  
analysis 分析 G/:;Qig  
ancillary risk 附属风险 %\5d?;  
annual account 周年帐目；周年帐目报表；年度决算；年结 z+>FKAF  
annual accounting date 年结日期 cZ{-h  
annual allowance 每年免税额；年积金；年度津贴；年津 SW ^F  
annual balance 年度余额 mgk<PY  
annual disposable income 每年可动用收入 -c"nx$  
annual estimates 周年预算 Bg?f}nu7  
annual fee 年费 "[[9i  
annual general meeting 周年大会 +O 2H":$  
annual growth rate 年增率；每年增长率 cg-\|H1  
annual long-term supplement 长期个案每年补助金 Ov$_Phm:  
annual pensionable emolument 可供计算退休金的年薪 fZQC'Z>EX  
annual report 年报 >8$]g  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -hx' T6G%  
annual return 周年报表；周年申报表；每年报税表格 xU4,Rcgo  
Annual Return Rules 《周年报表规则》 p<w2e  
annual review of consumer prices 每年消费物价回顾 bnb:4?d]  
annual roll-forward basis 逐年延展方式 Bw]Y71  
annual salary 年薪 6PF7Wl7.  
annual statement 年度报表；年度决算表 qHT_,\l2  
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 bT^6AtsJ  
annuitant 年金受益人 YY\$lM  
annuity 年金 BB&7VSgc-  
annuity contract 年金合约 umt*;U=  
annuity on human life 人寿年金 7q2G/_  
antecedent debt 先前的债项 ev}lb+pr)_  
ante-dated cheque 倒填日期支票 %s}c#n)N  
anticipated expenditure 预期开支 TC7Rw}jF  
anticipated net profit 预期纯利 To_Y 8 G  
anticipated revenue 预期收入 AATiI+\S  
anti-inflation measure 反通货膨胀措施 sEQAC9M  
anti-inflationary stance 反通货膨胀立场 IkzY  
apparent deficit 表面赤字 q97Z .o  
apparent financial solvency 表面偿债能力 U}w,$ Y  
apparent partner 表面合伙人 VI{!ZD]  
application for personal assessment 个人入息课税申请书 `Ap<xT0H  
application of fund 资金应用 D"x;/I  
application to release as liquidator and to destruct the books of accounts and documents >5rb4  
申请免除清盘人职务及毁灭帐簿与文件 z}>q/!q  
appointed actuary 委任精算师 CK<Wba  
appointed auditor 委任核数师；委任审计师 Q{s9{  
appointed trustee 委任的受托人 : MfY8P)  
appointer 委任人 %XX(x'^4  
apportioned pro rata 按比例分摊 UcZ20inj0  
apportionment 分配；分摊 fC$Rz#5?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 LHQ$0LVt>T  
apportionment formula 分摊方程式 N- !>\n  
apportionment of estate duty 遗产税的分摊 cPFs K*w  
appraisal 估价；评估 TuF;>{~}  
appreciable growth 可观增长 m?Tv8-1  
appreciable impact 显着影响 b0QC91   
appreciable increase 可观增长 #@rvoi  
appreciation 增值；升值 >bwB+-lyL  
appreciation against other currencies 相对其他货币升值 d:j6
5yu  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C;mcb$@  
appreciation tax 增值税 u,E_Ezq  
appropriation 拨款；拨用；拨付 L5-p0O`R  
appropriation account 拨款帐目 zv~dW4'  
Appropriation Bill 拨款法案 ,>YW7+kY  
appropriation-in-aid system 补助拨款办法 ><t4 f(d  
approved assets 核准资产 8-s7^*!  
approved basket stock 认可一篮子证券 &xAwk-{W  
approved budget 核准预算 l2Gtw*i_I  
approved charitable donation 认可慈善捐款 0bl?dOV{  
approved charitable institution 认可慈善机构 %<^IAMkp  
approved currency 核准货币；认可货币 8)Z)pCN  
approved estimates 核准预算 DlMT<ld  
approved estimates of expenditure 核准开支预算
hDn?R}^l{  
approved overseas insurer 核准海外保险人 \LN!k-c  
approved overseas trust company 核准海外信托公司 jDWmI%Y.  
approved pooled investment fund 核准汇集投资基金 0*=[1tdWY  
approved provident fund scheme 认可公积金计划 5$58z  
approved provision 核准拨款 '<Fr}Cn  
approved redeemable share 核准可赎回股份 nM<B{AR5^  
approved regional stock 认可地区性证券 SS)9+0$  
approved retirement scheme 认可退休金计划 i9RAbtQ}  
approved subordinated loan 核准附属贷款 ;2k!K
W@  
arbitrage 套戥；套汇；套利 _~Q
iQDq  
arbitrageur 套戥者；套汇者 S6<z2-y  
arbitrary amount 临时款项 rf ?\s/#OY  
arrangement 措施；安排；协定 ^MXW,xqb  
arrears 欠款 sB~|V <  
arrears of pay 欠付薪酬 ;4:[kv@  
arrears of revenue 逾期未收税款；逾期未收的帐项 /WxCsQn  
articles of association 组织章程；组织细则；组织章程细则 qh]D
=i  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 nT:F{2 M;  
ascertainment of profit 确定利润 +u[^
@>_I0  
"Asia Clear" “亚洲结算系统” K Y=$RO  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 es6]c%o:t^  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 oAxRI+&|.  
Asian Development Fund [ADF] 亚洲发展基金 x+Ws lN2a  
Asian dollar bond 亚洲美元债券 J4woZ{d  
Asian dollar market 亚洲美元市场 4#Bzq3,|  
Asian dollar rate 亚洲美元利率 p=d,kY  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 "XB6k0.#  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 /a .XWfu  
asked price 沽盘；喊价；索价；卖方报价 VE $Kdo^  
assessable income 应评税入息 M669G;w(K  
assessable loss 应评税亏损 f;`7}7C  
assessable profit 应评税利润 Y(/y,bJ?jp  
assessable value 应评税值 Y(<(!TJ-  
assessed profit 估定利润 7%sx["%@  
assessed value 经评估价值 @TraEBJGL  
assessment 评税；评定；估价；评税单 sDZ<XA  
assessment number 评税编号；估价编号 UfNcI[xr  
assessment of additional tax 补加税评税 q&nEodv>+  
assessment of performance 业绩评估；实绩评价 ;39~G T  
Assessor 评税主任 r @URs;O=  
asset price bubbles 资产价格泡沫 g@Z7f y7  
asset-backed securities 具资产保证的证券 @#>YU
  
assets accretion 资产增值 hcT5>w[  
assets and liabilities 资产与负债 Da)H/3ii  
assets betterment statement 资产递增表；资产改进表 U:fGIEz{ZY  
assets lending 实物放款；有抵押贷款 l|S_10x5  
assets of the company passing on the death 死者去世时转移的公司资产 m5%E1k$=  
assets pledged as security for liabilities 用作负债抵押的资产 cR6Rb[9 N  
assets portfolio 资产投资组合 eAK=ylF;  
assets price 资产价格 M!b-;{;'  
assets quality 资产质素 S#F%OIx  
assets realization 资产变现 bNG7A[|B  
assets refinancing arrangement 资产再集资安排 HXP/2&|JY  
assets securitization 资产证券化 ayZWt| iHA  
assets situated outside Hong Kong 在香港以外地方的资产 ZPlY]e  
assets stripping 削减资产；拆卖资产 U1=]iG<%  
assets value 资产值 n%d7`?tm4  
assignee 承让人 G7YBo4v  
assignment 转让；转让书；转让契 'p&q}IO  
assignment of interest 权益转让 @ [<B:Tqo  
assignment of letters patent and trade mark 专利证书及商标转让 <y<   
assignment of property 物业转让；物业转让书 l}XnCOIT,  
assignment right 转让权 u a_(wBipy  
assignor 转让人 (L,>P`CR6  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 {q/D,Rh8  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 W0LJXp-v  
associate member 附属会员 S.*.nv  
associated body corporate 相联法人团体 q\d/-K  
associated company 相联公司；联属公司 Z"d21D~h9`  
associated corporation 相联法团 N 8pzs"
 
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 3z!^UA>q  
公认会计师公会〔英国〕 (BZd%!  
Association of Futures Exchange Brokers 香港期货经纪协会 '=(@3ggA:  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 I6Oc`S!L  
association of underwriters 承保人组织 t|v_[Za}Z  
assumption of control 接管 ) B[S4K2  
assurance 担保；保险；转易；转易书 .t
zQ hd>  
assurance of interest 权益的转易 B18?)LA  
at 19XX price 按一九ＸＸ年价格计算 2T-3rC)  
at a discount 按赔价计算；按贴水价格计算；打折扣 s>a(#6Q  
at a premium 按溢价计算；按升水价格计算 hEfFMi=a`  
at call 通知付款；按通知 HC RmW'  
at constant market price 按固定市价计算 RsnFjfb'  
at constant price 按固定价格计算 f=Kt[|%'e  
at cost 按成本计算 ^03M~SNCj  
at current market price 按当时市价计算；按现时市价计算 S!R:a>\  
at current price 按当时价格计算；按现时价格计算 pTE.,~-J^j  
at factor cost 按要素成本计算；按生产要素成本计算 vf h*`G$  
at money-of-the-day price 按付款当日价格计算 zF_aJ+i:~  
at or better 按指定或较佳价位〔买卖指令〕 iYl{V']A  
at par 按面值计算；平价 Y@'ahxF  
at sight 见票即付 Kc{~Q  
at the close 按收市盘 QUi=
ZD1  
at the opening 按开市盘 lKLb\F%  
attestation 见证；见证条款 `l<pH<F  
at-the-money option 平价期权 ufXU  
attorney 受权人；受托代表人 \:_!!   
attornment 新拥有人承认书 'Q4V(.  
attributable profit 可归属利润 c7/fQc)h4d  
attributable share value 可归属股份价值 I#GsEhi  
Auckland Stock Exchange 奥克兰证券交易所 IjrjLp[z$  
auction 拍卖 ZsL-vlv  
auctioneer 拍卖商 L`0}wR?+  
audit 审计；核数 XFcIBWS  
Audit Commission 审计署 nISfRXU;  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Bt1&C?_$T  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 /rmm@  
audit review 帐目审查 =y1/V'2E  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 QTuj v<|  
audited account 审计帐目；经审计的帐目 H_+!.  
audited annual account 经审计的周年帐目 ^|h})OHV  
audited balance sheet 经审计的资产负债表 UZ3oc[#D=]  
auditor 核数师；核数主任；审计师 '/K-i.8F  
auditor's certificate 核数师证明书；审计师证明书 I DtGtkF  
auditor's report 核数师报告；审计师报告 ~riV9_-  
Aussie bond 澳元债券 uY*|bD`6&  
austerity budget 紧缩预算 {-kV~p  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 S1a}9Z|  
Australia All Ordinaries Index 澳洲所有普通股票指数 U{~R39  
Australian Dollar [AUD] 澳元 sXm,y$\m  
Australian Options Market 澳大利亚期权市场 $XO#qOW  
Australian Securities Commission 澳洲证券事务监察委员会 _9Y7.5  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 VS_xC$X!S  
Australian Stock Exchange 澳大利亚证券交易所 0G"I}Jp{  
Austrian Schilling [ATS] 奥地利先令 Y]!{ nW  
authentication 认证；鉴证 z4[S02s  
authority to purchase 委托购买证；委购书 6=xbi{m$  
authorization 认可；核准；授权；授权书 *Mr?}_,X*  
authorization by direction 指示授权 6KzdWT  
authorization by instruction 指令授权 ^qD@qJ  
authorization by warrant 令状授权 C!r9+z)<  
authorization of unit trust 单位信托的认可 K=mW`XXup  
authorized agent 指定代理人 %knPeo&  
authorized capital 法定资本 , ,=7deR  
authorized clerk 出市员 Q-LDFnOFwp  
authorized dealer 认可交易商 drZ1D s  
authorized financial institution 认可财务机构 47 _";g@X  
authorized fund 认可基金 L_WVTz?`  
authorized fund house 获授权的基金公司；认可基金公司 Q~p[jQ,4wZ  
authorized institution 认可机构 j*aYh^  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ,awp)@VG7  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 :Sj r  
authorized insurer 获授权保险人；获认可承保人 [rt+KA  
authorized investment 特准投资项目 v<qiu>sbz}  
authorized person 获授权人 ^%qhE8  
authorized representative 获授权代表 ihrl!A5  
authorized share capital 法定股本 !z.C}n5F  
automated quotation system 自动报价系统 P_f>a?OL:  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] cPgz?,hE  
自动交易系统〔香港期货交易所有限公司〕 '<YVDB&-d,  
automatic adjustment mechanism 自动调整机制 v9[[T6t/'  
automatic adjustment system 自动调整系统 K(M@#t1_&  
Automatic Clearing House 自动票据交换所 68^5X"OGF  
automatic exchange rates accumulation system 自动化汇率累集系统 LFx*_3a  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Us]Uy|j  
automatic teller machine [ATM] 自动柜员机 h%Nbx:vKk  
autopay 自动转帐 psg}sl/  
available assets 可用资产 pEjA*6v|,  
available fiscal reserve 现存财政储备 ?`hk0qX3  
available profit 可用利润 A|BvRZd  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ZcXqH7`r  
average 平均；平均数；海损 'CDRb3w}B  
average basic salary 平均基本薪金 .>-`2B*/  
average consumer expenditure 平均消费开支；一般消费开支 HHbkR2H1  
average cost 平均成本 _BcYS  
average cost of land production 增辟土地平均成本 2 AZ[gr@c  
average daily turnover 平均每日成交额 %NbhR(  
average daily wage rate 平均每日工资率 ]3iu-~  
average expenditure pattern 平均开支模式 iaR^]|7_  
average growth rate 平均增长率 9Q".166  
average net fixed assets 固定资产平均净值 EiY i<Z_S  
average of relatives 相对价格平均数 -IR9^)  
average price 平均价格 #![i {7  
average propensity to consume 平均消费倾向；一般消费倾向 Pl=X<B
p  
average propensity to save 平均储蓄倾向；一般储蓄倾向 uOEFb  
average rate 平均率 x C'>W"pY  
average revenue 平均收入；平均收益 }6P]32d  
average stock 平均库存；平均存货 a$I; L  
average yearly rent 平均年租 Llf>C,)  
avoidance of double taxation 避免双重课税 #gOITXKs  
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 N$>g)Ml?  
k=w%oqpN  
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