一些有用的会计术语(也不知道发的地方对不对)A

A: '@=PGpRF  
A share Ａ股；甲类股份 X}A'Cg0y  
abatement of tax 减税；减扣免税额 t ^SzqB  
ABN AMRO Bank N.V. 荷兰银行 eu#'SXSC F  
above-the-line expenditure 线上项目支出；经常预算支出 _Z
Y\,_  
above-the-line receipt 线上项目收入；经常预算收入 UE"GJt`I  
ABSA Asia Limited 南非联合亚洲有限公司 ](jFwxU  
absolute change 绝对数值变更 \Qy$I-Du  
absolute expenditure 实际开支 ",Cr,;]  
absolute guideline figure 绝对准则数字 .iwZ*b{  
absolute interest 绝对权益 pA}S5x  
absolute order of discharge 绝对破产解除令 r 
?m6$  
absolute profit margin 绝对利润幅度 `T&jPA9eY  
absolute value 实值；绝对值 %)(Cp-b!  
absolutely vested interest 绝对既得权益 3n;K!L%zMT  
absorbed cost 已吸收成本；已分摊成本 K8I$]M  
absorption 吸收；分摊；合并 v]VWDT `  
absorption rate 吸收率；摊配率；分摊率 1iBP,:>*  
ACB Finance Limited 亚洲商业财务有限公司 }}
 ZY  
acceptable form of reciprocity 合理的互惠条件 rS8 w\`_  
acceptable rate 适当利率；适当汇率 Hi}RZMr1  
acceptance agreement 承兑协议 $E!J:Y=
 
acceptance for honour 参加承兑 |> enp>  
acceptor 承兑人；接受人；受票人 ~d >W?A  
acceptor for honour 参加承兑人 quxdG>8  
accident insurance 意外保险 * ?Jz2[B  
Accident Insurance Association of Hong Kong 香港意外保险公会 `3_lI~=eH  
accident insurance scheme 意外保险计划 CH#k(sy  
accident year basis 意外年度基准 ec3<%+0f  
accommodation 通融；贷款 ;2xO`[#  
accommodation bill 通融票据；空头票据 c1XX~8  
accommodation party 汇票代发人 Af(WV>'  
account balance 帐户余额；帐户结余 5*-3? <)e  
account book 帐簿 <wd]D@l7r  
account collected in advance 预收款项 +9;2xya2  
account current book 往来帐簿 fS&6  
account of after-acquired property 事后取得的财产报告 sW@krBxMv  
account of defaulter 拖欠帐目 6<7
6H  
account payable 应付帐款 T^.Cc--c  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 aM3gRp51cj  
account receivable 应收帐款 Wr?'$:  
account receivable report 应收帐款报表 7:E!b=o#  
account statement 结单；帐单；会计财务报表 E%N2k|%8d_  
account title 帐户名称；会计科目 zZ-\a[F  
accountant's report 会计师报告 p *w$:L  
Accountant's Report Rules 会计师报告规则 eD?3"!c!  
accounting and auditing procedure 会计与审计程序；会计与核数程序 j]rz]k  
Accounting Arrangements 《会计安排》 dtt~ Bd  
accounting basis 会计基础 |I;$M;'r&  
accounting by Official Receiver 破产管理署署长呈交的帐目 gb|Q%LS9R  
Accounting Circular 《会计通告》 /iaf ^ >  
accounting class 会计类别 V9NTs8LKc  
accounting date 记帐日期；会计结算日期 T1WWK'  
accounting for money 款项核算 ?/hZb"6W  
Accounting Officer 会计主任 eGL1  
accounting period 会计报告期；会计期 #dxgB:l)%l  
accounting policy 会计政策；会计方针 !~i' -4]  
accounting practice 会计惯例 +kK  
accounting principle 会计准则 q!~ -(&S  
accounting record 会计记录 /#NYi,<{X  
accounting report 会计报告 o+B:#@9?  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 26?W nu60  
Accounting Society of China 中国会计学会 K>:]Bx#F7  
accounting statement 会计报表 aW_oD[l  
accounting system 会计制度；会计系统 U&Wwyu:4i  
accounting transaction 会计事项；帐务交易 Hy:V`>  
accounting treatment 会计处理 am1[9g8L  
accounting year 会计年度 >4` dy  
accretion 增值；添加 zw<p74DH  
accrual 应计项目；应累算数目 qFX~[h8i+  
accrual basis 应计制；权责发生制 B;6]NCxD  
accrual basis accounting 应计制会计；权责发生制会计 :(|'S4z  
accrue 应累算；应计 <yA}i"-1W  
accrued benefit 应累算利益 )m3Uar  
accrued charges 应计费用 WUc#)EEM)  
accrued cumulative preference share dividend 应累算的累积优先股股息 6DIZ@oi  
accrued expenses 应累算费用 3chPY4~A  
accrued interest payable 应付利息；应计未付利息 `A$!]&[~|  
accrued interest receivable 应收利息；应计未收利息 o Pci66  
accrued right 累算权益 S{]7C?4`  
accruing profit 应累算的利润 ZIR0PQh\  
accumulated fiscal reserve 累积财政储备 %sBAl.!BN  
accumulated profit 累积利润；滚存溢利 <:>SGSE9  
accumulated reserve 累积储备 #t8{R~y"gv  
accumulation of surplus income 累积收益盈余 Y}*\[}l:&x  
acquired assets 既得资产 q#A(gyy  
acquisition 收购；购置；取得 sZWaV4  
acquisition cost 购置成本 7M_U2cd|TD  
acquisition expenses 购置费用 r~-.nb"P  
acquisition of 100% interest 收购全部股权 -~[9U,  
acquisition of control 取得控制权 WL,&-*JAW  
acquisition of fixed assets 购置固定资产 hf/2vt m  
acquisition of shell “买壳” k#Of]mXXz  
acquisition price 收购价 c}*2$1  
act of God 天灾 |s#'dS;  
acting partner 执事合伙人 '3]p29v{  
active market 买卖活跃的市场；交投畅旺的市场；旺市 {CG_P,FO  
active partner 积极参与的合伙人 r"2V  
active trading 交投活跃 o}Odw;  
actual circulation 实际流通 Xv <G-N4  
actual cost 实际成本 v8gdU7Ll,  
actual expenditure 实际开支；实际支出 8[CB>-9  
actual income 实际入息；实际收入；实际收益 l\AMl \  
actual market 现货市场 !MDNE*_
 
actual price 现货价；实际价格 1aVa0q<  
actual profit 实际利润 o*x*jn:hm  
actual quotation 实盘；实际价位；实际报价 [3l*F  
actual year basis 按实际年度计算 E5el?=,i  
actuals 实货 M/?KV9Xk2  
actuarial investigation 精算调查 KTvzOI8  
actuarial principle 精算原则 jV#ahNq;  
actuarial report 精算师报告 lkyzNy9R  
Actuarial Society of Hong Kong 香港精算学会 My
pc3  
actuarial valuation 精算师估值 &R|/t:DN  
actuary 精算师 M<SdPC(+  
ad referendum agreement 暂定协议；有待覆核的协定 &1l=X]%  
ad valorem duty 从价税；按值征税 Iz6y{E  
ad valorem duty system 从价税制 WwF~d+>|C  
ad valorem fee 从价费 )15Z#`x  
ad valorem tariff 从价关税 ONNpiK-  
additional allowance 额外免税额 ,:~0F^z  
additional amount for unexpired risk 未过期风险的额外款额 {U 'd}Q  
additional assessable profit 补加应评税利润 4Wy<?O2  
additional assessment 补加评税 IX: 25CEI2  
additional commitment 额外承担 2)#K+O3c  
additional commitment vote 额外承担拨款 ms($9Lv/  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~^
u16z,  
additional dependent parent allowance 供养父母额外免税额 O%1v)AT&\  
additional provision 额外拨款 ^JI o?R  
additional stamp duty 附加印花税 Q%/<ZC.Mz6  
additional tax 补加税罚款；补加税款 ,\ 2a=Fp  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ^l^fD t  
adjudged bankrupt 被裁定破产 Q6o(']0  
adjudicated bankrupt 裁定破产人 R1F5-#?'E  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 i |{Dd%4vK  
adjudication of bankruptcy 裁定破产；宣告破产 `r5$LaD  
adjudication of insolvency 裁定无力偿还债务 7&`}~$>}>e  
adjusted actual 经调整的实数；调整后的实数 +,:du*C  
adjusted current assets 经调整的流动资产；调整后的流动资产 q
QpnLV4  
adjusted figure 经调整的数字；调整后的数额 (>mI'!4d  
adjusted liabilities 经调整的负债；调整后的负债 x}U8zt)yD3  
adjusted loss 经调整的亏损；调整后的亏损 i{!
T&8  
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 xD&^j$Em  
adjusted profit 经调整的利润；调整后的利润 nA|.t  
adjusted surplus 经调整的盈余额；调整后的盈余额 S[tE&[$(p  
adjusted value 经调整的价值；调整后的价值 mrm^e9*Z  
adjustment 调整；修订；理算〔保险〕 >FhK#*Pa  
adjustment centre 调剂中心 ,f}UGd[a  
adjustment lag 调整过程的时间差距；调整时差 i>EgG5iJ  
adjustment mechanism 调整机制 7NC=*A~  
adjustment of loss 亏损调整 1h*)@  
adjustment process 调整过程；调整程序 9ukg}_Hx  
adjustment range 调整幅度 D+~_TA  
administered exchange rate 受管制汇率
1)}=bhT  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ^8 ' sib  
administration expenses 行政费用 hYQ_45Z*?  
administration fee 手续费；行政费 *A}cL  
administration in bankruptcy 破产管理 g}laG8  
administration order 遗产管理令 kc7l
c|'z  
administrator 管理人；遗产管理人 mzQ`N}]T:  
administrator of the estate 遗产管理人 b
}T6v  
admission of debt 债项承认书 zkTp`>9R  
admission of proof 接纳债权证明 LPG`^SA  
advance 放贷款项；垫付款项；预支款项；预付款项 %{3 aW>yx  
advance account 暂支帐目；预付款帐户 awvDe  
advance compensation 预付补偿金 h25G/`  
advance from shareholder 股东垫款 IHgeQ F ~  
advance pending reimbursement 预支以待日后付还 f84:hXo6  
advanced economy 先进经济体系 ,uzN4_7u  
advancement 预付；预付财产 *. 3N=EO  
advances warrant 垫款令 fzjU<?}  
advancing 贷出
| ohL]7b<  
adverse balance 逆差 T&86A\D\z  
adverse exchange 逆汇 "x@=
'>:$  
advertisement addressed to shareholders 在报章刊登的致股东通告 p8
s:g~ W  
advice for collection 托收通知书 "<}&GcJbz  
advice of drawing 提款通知书；汇票通知书 J5h+s-'  
advice of payment 付款通知 +A~\tK{  
Advisory Committee [Securities and Futures Commission] e4~>G?rM_  
谘询委员会〔证券及期货事务监察委员会〕 "Jjs"7  
Advisory Committee on Diversification 经济多元化谘询委员会 zEZLKWm9-  
affidavit 誓章；遗产申报誓章 0!z@2[Pe66  
affidavit of no receipt 述明无收款的誓章 0Ok,oW{  
affiliate 联号；联营公司；附属公司 Qb8K
Ppd  
affiliated company 附属公司；联号；联营公司 ZVeaTK4_ t  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 p
fx
3C*  
affordability 负担能力 0l;<5  
African Development Bank [AfDB] 非洲开发银行 H+ h07\? %  
after-acquired property 事后取得的财产 x8
;`i$  
after-hours dealing 市后交易 '0$?
h9"  
after-tax profit 税后盈利；税后利润；税后溢利 &V>fYgui  
agency agreement 代理协议 yr#5k`&\_  
agency expenses 代理机构的开支 "EU{8b  
agency fee 代理费 G/%iu;7ZCb  
Agency Law 《代理法》 .I}:m%zv  
agent 代理人；承销人 JbB}y'c4}=  
agent of company 公司代理人 _(m't n>   
agent's fee 代理人费；经纪费 kE TT4U  
aggregate 总计；总数；总体数字 n.hv!W0  
aggregate amount 总款额；总额 M MzGd:0b  
aggregate assets and liabilities 总体资产与负债 H3{GmV8  
aggregate at constant price 按固定价格计算的总体数字 l!#m&'16"  
aggregate demand 总需求 ]|_\x
O(  
aggregate gross position 总持仓量 < j$#9QQ1  
aggregate limit 总限额 "RVcA",  
aggregate of salaries tax 合计薪俸税 nA?Hxos  
aggregate performance 总体表现；总体业绩 zrVC8Wb  
aggregate supply 总体供应 6h3HDFS7s  
aggregate surplus 总盈余
u*  
aggregate total 整体总额 azjEq$<M  
aggregate value 总值；合计价值 qyHZ M}/  
aggregated basis 合计基准 nUq<TJ  
aggregated net chargeable income 合计应课税入息实额 [
![%9'+P  
aggregation 合并计算；合计；总和 c*d9'}E  
aggregation of incomes of husband and wife 夫妇入息合并计算 [sW.CK=3  
aggregation of property 财产的总和 Og;-B0,A  
agio 差价；贴水 EBtLzbj  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 yfU<
UQ!1  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Yxv9  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 = 07Gy,=i  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment (;VVCAoy  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 `
Q+moX  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment kj+
#TnF-  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 VL[)[~^  
agreement for a settlement 授产协议 gPC*b+  
agreement for assignment 转让协议 LJX-AO.4  
agreement for sale 售卖协议；买卖协议 )} DUMq7  
agreement for sale and purchase 买卖协议 pf4 ^Bk}e  
agreement for the payment of interest 支付利息协议 oJKa"H-jL  
agreement for the repayment of money 还款协议
Vtppuu$  
agreement of reinsurance 再保险协议 >=iy2~Fz,  
Agricultural Bank of China 中国农业银行 4'KOp&#l K  
air passenger departure tax 飞机乘客离境税 [P|[vWO  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 1_$xSrwcF  
airport tax 机场税 I8OD$`~*U6  
alcohol duty 酒精税 uS&|"*pR  
alienation 让与；让渡；转让 Ax oD8|  
alimony 生活费；赡养费 M5T9JWbN  
All Ordinaries Index [AOI] 所有普通股指数 xoB},Xl$D  
all risks 全险；综合险 k%[3Q>5iM  
All Sales Record for Stock Market 《股票市场成交报告》 ~lEVXea!  
Allied Capital Resources Limited 新联财务有限公司 %AF5
=  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ,wKe fpV;5  
allocation letter 拨款信件 "l={)=R  
allocation of fund 分配款项；预留款项 vaf&X]p  
allocation of profit 利润分配；溢利分配 )'l*Tl  
allocation warrant 拨款令 A?G IBjs  
allotment 分配；配股
b]E|*  
allotment notice 股份配售通知；配股通知 ?)'~~@NkH  
allotment of shares 股份分配 39{{7(hh  
allowable 可获宽免；免税的 B7\k< Nit0  
allowable business loss 可扣除的营业亏损 OdMO=Hy6d  
allowable expenses 可扣税的支出 ?Z\Yu'  
allowance 免税额；津贴；备抵；准备金 (><zsLs&  
allowance for debts 债项的免税额 PiFD^w  
allowance for depreciation by wear and tear 耗损折旧免税额 b'zR 9V  
allowance for funeral expenses 殡殓费的免税额 BF{w)=@/'  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5q@LxDy,b  
allowance for repairs and outgoings 修葺及支出方面的免税额 "i:T+#i({O  
allowance to debtor 给债务人的津贴 %hlspI(J  
alteration of capital 资本更改 [nxE)D  
alternate trustee 候补受托人 X &2oPo  
amalgamation 合并 hP J4Oj1O  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 X\p,%hk \  
ambit of charges 征税范围；收费范围 \b}~2oX  
amended valuation 经修订的估值 MH|]\  
American Commodities Exchange 美国商品交易所 MJj4Hd  
American Express Bank Limited 美国运通银行 {F&-7u0  
American Stock Exchange 美国证券交易所 >-E<n8  
amortization 摊销 ,_!6U  
amount due from banks 存放银行同业的款项 ~.PP30'  
amount due from banks abroad 存放海外银行同业的款项 `k\
grr.J  
amount due from holding companies 控股公司欠款  TIy&&_p  
amount due from local banks 存放本港银行同业的款项 i` A
  
amount due to banks 银行同业的存款 M(|  
amount due to banks abroad 海外银行同业的存款 S{',QO*D6  
amount due to holding companies 控股公司存款 G0n'KB
 
amount due to local banks 本港银行同业的存款 >#+IaKL7  
amount due to outport banks 外埠银行同业的存款 _<ut)G^9  
amount for note issue 发行纸币的款额 g%[n4  
amount of bond 担保契据的款额 /8@m<CW2Y  
amount of consideration 代价款额 J H.K.C(  
amount of contribution 供款数额 zr76_~B1u  
amount of indebtedness 负债款额 SFH-^ly&D  
amount of principal of the loan 贷款本金额 DaNW~rd{  
amount of rates chargeable 应征差饷数额 Z?MoJ{.!?R  
amount of share capital 股本额 {Hr$wa~  
amount of sums assured 承保款额 {#IPf0O  
amount of variation 变动幅度 {|9}+ @5Q1  
amount of vote 拨款数额 4t4olkK3Oa  
amount payable 应付款额 C@o%J.9"#  
amount receivable 应收款额 6]Q3Yz^h  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FDR1Gy  
analysis 分析 ]43[6Im  
ancillary risk 附属风险 dsK&U\ej}  
annual account 周年帐目；周年帐目报表；年度决算；年结 Vbh6HqAHxJ  
annual accounting date 年结日期 `,wu}F85  
annual allowance 每年免税额；年积金；年度津贴；年津 PXP`ZLF  
annual balance 年度余额 ')+0nPV  
annual disposable income 每年可动用收入 O?bK%P]ay  
annual estimates 周年预算 &O[s:  
annual fee 年费 7#;vG>]  
annual general meeting 周年大会 X7UBopm&  
annual growth rate 年增率；每年增长率 EjEFg
#q  
annual long-term supplement 长期个案每年补助金 <<MjC5  
annual pensionable emolument 可供计算退休金的年薪 I
 5ag6l  
annual report 年报 _i}wK?n  
Annual Report on the Consumer Price Index 《消费物价指数年报》 L{gE'jCC  
annual return 周年报表；周年申报表；每年报税表格 ,xJrXPW  
Annual Return Rules 《周年报表规则》 rl:KJ\*D  
annual review of consumer prices 每年消费物价回顾 b syq*  
annual roll-forward basis 逐年延展方式 G,&%VQ3P>  
annual salary 年薪 iNcZ)m/  
annual statement 年度报表；年度决算表 zIQzmvf  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 _BnTv$.P  
annuitant 年金受益人 E]^5I3=O  
annuity 年金 /I&wj^  
annuity contract 年金合约 _17|U K|N  
annuity on human life 人寿年金 uK*Nu^  
antecedent debt 先前的债项 BpAB5=M0  
ante-dated cheque 倒填日期支票 @-.? B  
anticipated expenditure 预期开支 Z\X'd_1!  
anticipated net profit 预期纯利 qZ2&Xw.{1  
anticipated revenue 预期收入 ScnY3&rc  
anti-inflation measure 反通货膨胀措施 toa-Wa{  
anti-inflationary stance 反通货膨胀立场 8uG0^h}  
apparent deficit 表面赤字 _3Q8n|  
apparent financial solvency 表面偿债能力 +2cs
#i  
apparent partner 表面合伙人 bggusK<  
application for personal assessment 个人入息课税申请书 WoL9V"]  
application of fund 资金应用 B_3QQtjAl  
application to release as liquidator and to destruct the books of accounts and documents exR^/|BR  
申请免除清盘人职务及毁灭帐簿与文件 O^{1RV3:,T  
appointed actuary 委任精算师 t7#lsd`_  
appointed auditor 委任核数师；委任审计师 WbjF]b\  
appointed trustee 委任的受托人 #/J 'P[z  
appointer 委任人 upn8n vy4(  
apportioned pro rata 按比例分摊 8?TKN~ja  
apportionment 分配；分摊 U/MFhD(06  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ateUpGM QU  
apportionment formula 分摊方程式 aP
~gaSx  
apportionment of estate duty 遗产税的分摊 ph30'"[Z}  
appraisal 估价；评估 Qb^q+C)o]  
appreciable growth 可观增长 wN]J8Ir  
appreciable impact 显着影响 ;M v~yb3v  
appreciable increase 可观增长 K6\` __mLf  
appreciation 增值；升值 34C``i  
appreciation against other currencies 相对其他货币升值 u7]<=*V]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _45cH{$sA  
appreciation tax 增值税 O@U?IF$  
appropriation 拨款；拨用；拨付 ,^T]UHRO  
appropriation account 拨款帐目 $B\E.ml.  
Appropriation Bill 拨款法案 |:iEfi]j  
appropriation-in-aid system 补助拨款办法 ~P1_BD(  
approved assets 核准资产 !oSLl.fQd  
approved basket stock 认可一篮子证券 4-4?IwS  
approved budget 核准预算 G^h_YjR`*  
approved charitable donation 认可慈善捐款 /MMtTB H  
approved charitable institution 认可慈善机构 i3V/`)iz  
approved currency 核准货币；认可货币 Hw_o w?  
approved estimates 核准预算 ^^LjI  
approved estimates of expenditure 核准开支预算 vd~U@-C=R  
approved overseas insurer 核准海外保险人 :=g.o;(
/N  
approved overseas trust company 核准海外信托公司 ?#[)C=p]z  
approved pooled investment fund 核准汇集投资基金 c;!g  
approved provident fund scheme 认可公积金计划 Vb6K:ZnF  
approved provision 核准拨款 #;j9}N  
approved redeemable share 核准可赎回股份 T`L}[?w  
approved regional stock 认可地区性证券 vb=CFV#  
approved retirement scheme 认可退休金计划 VZxTx0: ,  
approved subordinated loan 核准附属贷款 ~^o=a?L`<  
arbitrage 套戥；套汇；套利 _,;%mK  
arbitrageur 套戥者；套汇者 'Tf9z+0;  
arbitrary amount 临时款项 _'iDF  
arrangement 措施；安排；协定 3A0_C?E  
arrears 欠款 [STj
e8+V  
arrears of pay 欠付薪酬 (9.yOc4  
arrears of revenue 逾期未收税款；逾期未收的帐项 cK}Pf+r>  
articles of association 组织章程；组织细则；组织章程细则 ,7/ _T\d<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 XCPb9<L  
ascertainment of profit 确定利润 '"O&J}s;  
"Asia Clear" “亚洲结算系统” T&}Ye\%  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 04-Zvp2  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 2;(W-]V?  
Asian Development Fund [ADF] 亚洲发展基金 ZxSsR{  
Asian dollar bond 亚洲美元债券 Bhuw(KeB  
Asian dollar market 亚洲美元市场 8]*Q79  
Asian dollar rate 亚洲美元利率 =y;@?=T  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 19y 0$e_V  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 JieU9lA^&B  
asked price 沽盘；喊价；索价；卖方报价
gA +:CgQ  
assessable income 应评税入息 OD4W}Y.  
assessable loss 应评税亏损 jb@\i@-  
assessable profit 应评税利润 {g=b]yg\o  
assessable value 应评税值 ,?=KgG1i  
assessed profit 估定利润 V9jFjc?  
assessed value 经评估价值 26nBBS,;  
assessment 评税；评定；估价；评税单 y_%&]/%  
assessment number 评税编号；估价编号 h;Mu[`  
assessment of additional tax 补加税评税 "Pdvmur  
assessment of performance 业绩评估；实绩评价 ,VG9)K1K  
Assessor 评税主任 zzJ^x8#R  
asset price bubbles 资产价格泡沫 Y?!/>q  
asset-backed securities 具资产保证的证券 $%}>zqD1  
assets accretion 资产增值 {CP o<lz  
assets and liabilities 资产与负债 }u
^:M
I  
assets betterment statement 资产递增表；资产改进表 Ru7L>(Njs  
assets lending 实物放款；有抵押贷款 Yf(im  
assets of the company passing on the death 死者去世时转移的公司资产 HTNA])G  
assets pledged as security for liabilities 用作负债抵押的资产 +{vQSFW  
assets portfolio 资产投资组合 &q>h*w4O  
assets price 资产价格 q!
*MH/R  
assets quality 资产质素 c,BAa*]K  
assets realization 资产变现 j;0ih_Z@4W  
assets refinancing arrangement 资产再集资安排 lZ a?Y@
 
assets securitization 资产证券化 vahf]2jEB  
assets situated outside Hong Kong 在香港以外地方的资产 NKh,z& _5-  
assets stripping 削减资产；拆卖资产 u[[/w&UV.,  
assets value 资产值 (-2R{!A  
assignee 承让人 }:^XX0:FK  
assignment 转让；转让书；转让契 KZ\dB;W<|  
assignment of interest 权益转让 sA2o2~AmM  
assignment of letters patent and trade mark 专利证书及商标转让 _h~p:=  
assignment of property 物业转让；物业转让书 c%yh(g  
assignment right 转让权 fv|%Ocm  
assignor 转让人 o[{&!t  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 }~GV'7d1  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Q0SW;o7  
associate member 附属会员 XPVV+.  
associated body corporate 相联法人团体 g^n;IE$B  
associated company 相联公司；联属公司 ORtg>az\%  
associated corporation 相联法团 =F[lg?g  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 3:O+GQ*  
公认会计师公会〔英国〕 W:>J864!  
Association of Futures Exchange Brokers 香港期货经纪协会 mS7E_A8  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 wy\o*P9mG)  
association of underwriters 承保人组织 z@n+7p`w  
assumption of control 接管 Sgx+V"bkT  
assurance 担保；保险；转易；转易书 'Aet{A=9  
assurance of interest 权益的转易 ,*w>z  
at 19XX price 按一九ＸＸ年价格计算 Jmy)J!ib*  
at a discount 按赔价计算；按贴水价格计算；打折扣 g1dmkX  
at a premium 按溢价计算；按升水价格计算 ZpTi:3>  
at call 通知付款；按通知 JOgmF_(>Z  
at constant market price 按固定市价计算 f-s~Q4  
at constant price 按固定价格计算 kI]=&Rw  
at cost 按成本计算 {"}+V`O{  
at current market price 按当时市价计算；按现时市价计算 7(5]Ry:  
at current price 按当时价格计算；按现时价格计算 yHtGp%j  
at factor cost 按要素成本计算；按生产要素成本计算 `x< 0A  
at money-of-the-day price 按付款当日价格计算 (V^QQ !:  
at or better 按指定或较佳价位〔买卖指令〕
[BE:+ ID3  
at par 按面值计算；平价 )_F(H)
*  
at sight 见票即付 h+ TB]  
at the close 按收市盘 K9}jR@jy$  
at the opening 按开市盘 6i^0T
 
attestation 见证；见证条款 ~CulFxu  
at-the-money option 平价期权 (A|B@a!Y>  
attorney 受权人；受托代表人 o:f|zf> i<  
attornment 新拥有人承认书 |oFI[PE  
attributable profit 可归属利润 y,1S&k  
attributable share value 可归属股份价值 /o'oF  
Auckland Stock Exchange 奥克兰证券交易所 M+\rX1T  
auction 拍卖 iPNd!_  
auctioneer 拍卖商 YBeZN98Nt  
audit 审计；核数 ju r1!rg%  
Audit Commission 审计署 V3%Krn1'  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] kU>#1He
 
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〕 k\%,xf; x  
audit review 帐目审查 a\Tr!Be,  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 bL#sn_(m  
audited account 审计帐目；经审计的帐目 J;7s/YH^  
audited annual account 经审计的周年帐目 @b8X%0B7  
audited balance sheet 经审计的资产负债表 ScsWnZ  
auditor 核数师；核数主任；审计师 vN'VDvVM  
auditor's certificate 核数师证明书；审计师证明书 O} (E(v  
auditor's report 核数师报告；审计师报告 |#!eMJ&0  
Aussie bond 澳元债券 ./2Z?,  
austerity budget 紧缩预算 ]+FX$+H/A0  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 #fJwC7 4  
Australia All Ordinaries Index 澳洲所有普通股票指数 N.k+AQb  
Australian Dollar [AUD] 澳元 5=Zp%[#  
Australian Options Market 澳大利亚期权市场 L>i<dD{  
Australian Securities Commission 澳洲证券事务监察委员会 0>8ZN!@K  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 :R{x]sv  
Australian Stock Exchange 澳大利亚证券交易所 u;QH8LK  
Austrian Schilling [ATS] 奥地利先令 0LZ=`tI  
authentication 认证；鉴证 $)4GCP  
authority to purchase 委托购买证；委购书 )|MIWgfWN  
authorization 认可；核准；授权；授权书 ;}n|,g>  
authorization by direction 指示授权
'[ @F%  
authorization by instruction 指令授权 PV?1g|tYv  
authorization by warrant 令状授权 6j?FRs  
authorization of unit trust 单位信托的认可 4;",@}  
authorized agent 指定代理人 / O|Td'Z  
authorized capital 法定资本 k q/t]%(  
authorized clerk 出市员 ;,()wH  
authorized dealer 认可交易商 !4i,%Z&6  
authorized financial institution 认可财务机构 b*@&c9I;q  
authorized fund 认可基金 0@JilGk1u  
authorized fund house 获授权的基金公司；认可基金公司 q+r `e  
authorized institution 认可机构 (ej:_w1  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 M ,Zm|3L  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 5~v(AB(x  
authorized insurer 获授权保险人；获认可承保人 BYkVg2D(  
authorized investment 特准投资项目 m j'"Z75  
authorized person 获授权人 ^mS.HT=X  
authorized representative 获授权代表 z+y;y&P  
authorized share capital 法定股本 BLWA!-  
automated quotation system 自动报价系统 |Gf1^8:C9  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] tCd{G c  
自动交易系统〔香港期货交易所有限公司〕 5@GD} oAn6  
automatic adjustment mechanism 自动调整机制 3w[<cq.!  
automatic adjustment system 自动调整系统 wpAw/-/  
Automatic Clearing House 自动票据交换所 LuQ"E4;nY%  
automatic exchange rates accumulation system 自动化汇率累集系统 pE$|2v  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 >_|Z{:z]d.  
automatic teller machine [ATM] 自动柜员机 Q$/V)0  
autopay 自动转帐 +9Xu"OFm  
available assets 可用资产 G5y]^P  
available fiscal reserve 现存财政储备 82G lbd)  
available profit 可用利润 >DPds~k  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 V:nMo2'hb  
average 平均；平均数；海损 H={O13  
average basic salary 平均基本薪金 n1fEdaa7g  
average consumer expenditure 平均消费开支；一般消费开支 {QIS411  
average cost 平均成本 !N@S^JD6  
average cost of land production 增辟土地平均成本 z }FiU
[Hs  
average daily turnover 平均每日成交额 UrD=|-r`  
average daily wage rate 平均每日工资率  ;PuyA  
average expenditure pattern 平均开支模式 U-wq- GT  
average growth rate 平均增长率 M63s(f  
average net fixed assets 固定资产平均净值 7.w*+Z>z  
average of relatives 相对价格平均数 *u:;:W&5y  
average price 平均价格 ;:#?~%7>  
average propensity to consume 平均消费倾向；一般消费倾向 oi33{#%t  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ^&f{beU9  
average rate 平均率 *qeic e%E  
average revenue 平均收入；平均收益 Zj%B7s1A  
average stock 平均库存；平均存货 l044c,AW(  
average yearly rent 平均年租 BLl%D  
avoidance of double taxation 避免双重课税 _QC?:mv6-  
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 JxMyeo%gv  
m11"i=S"  
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