一些有用的会计术语(也不知道发的地方对不对)A

A: Zd}12HFq  
A share Ａ股；甲类股份 M=54xTh0Y  
abatement of tax 减税；减扣免税额 nyL$z-I)  
ABN AMRO Bank N.V. 荷兰银行 .#}A/V.-Y  
above-the-line expenditure 线上项目支出；经常预算支出 _H"_&m$aDm  
above-the-line receipt 线上项目收入；经常预算收入 !n<SpW;  
ABSA Asia Limited 南非联合亚洲有限公司 +xS<^;   
absolute change 绝对数值变更 ~NTKWRaR  
absolute expenditure 实际开支 R0urt  
absolute guideline figure 绝对准则数字 Py\/p Fvg  
absolute interest 绝对权益 5fy{!  
absolute order of discharge 绝对破产解除令 >VppM  `  
absolute profit margin 绝对利润幅度 +E']&v$  
absolute value 实值；绝对值 Z^c\M\`7  
absolutely vested interest 绝对既得权益 c-**~tb(  
absorbed cost 已吸收成本；已分摊成本 sD$K<nyz  
absorption 吸收；分摊；合并 `LNKbTc[m  
absorption rate 吸收率；摊配率；分摊率 b$sT`+4q  
ACB Finance Limited 亚洲商业财务有限公司 N,
,[V  
acceptable form of reciprocity 合理的互惠条件
30YH}b#B  
acceptable rate 适当利率；适当汇率 >avkiT2  
acceptance agreement 承兑协议 X]_9g[V  
acceptance for honour 参加承兑 u{cb[M  
acceptor 承兑人；接受人；受票人 SB`xr!~A]  
acceptor for honour 参加承兑人 Y,
?kS dS  
accident insurance 意外保险 _:>t$* _  
Accident Insurance Association of Hong Kong 香港意外保险公会 Rh%A^j@  
accident insurance scheme 意外保险计划 L]q%;u]8!  
accident year basis 意外年度基准 0jt@|
3  
accommodation 通融；贷款 dKY#Tl]  
accommodation bill 通融票据；空头票据 -^JPY)\R  
accommodation party 汇票代发人 A{Qo}F<*  
account balance 帐户余额；帐户结余 a-lF}P\  
account book 帐簿 OQVo4yl"  
account collected in advance 预收款项 XUA%3Xr  
account current book 往来帐簿 Ya}}a  
account of after-acquired property 事后取得的财产报告 JkQ\r$Y.  
account of defaulter 拖欠帐目 x *a_43`  
account payable 应付帐款 y+ 4#Iy  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 K j~!E H"  
account receivable 应收帐款 &79F Uac  
account receivable report 应收帐款报表 >DAi
-`e  
account statement 结单；帐单；会计财务报表 vDyGxU!#\  
account title 帐户名称；会计科目 fg/hUUl  
accountant's report 会计师报告 4KR$sKq$q  
Accountant's Report Rules 会计师报告规则 %'/^[j#

 
accounting and auditing procedure 会计与审计程序；会计与核数程序 \hdil`{>  
Accounting Arrangements 《会计安排》 :kC*<f\  
accounting basis 会计基础 !+DhH2;)F  
accounting by Official Receiver 破产管理署署长呈交的帐目 o(C;;C(
*{  
Accounting Circular 《会计通告》 U|b)Bw<P  
accounting class 会计类别 ZAgtVbO7  
accounting date 记帐日期；会计结算日期 }}l jVUpC%  
accounting for money 款项核算 s^k<r;'\  
Accounting Officer 会计主任 .LGA0  
accounting period 会计报告期；会计期 lQv(5hIm  
accounting policy 会计政策；会计方针 S263h(H  
accounting practice 会计惯例 Gr'|nR8  
accounting principle 会计准则 PbfgWGr  
accounting record 会计记录 U?ZWDr"*`w  
accounting report 会计报告 kG5Uc83#G  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 "-\8Y>E  
Accounting Society of China 中国会计学会 CSH*^nk':O  
accounting statement 会计报表 !b$]D?=}  
accounting system 会计制度；会计系统 @+a}O  
accounting transaction 会计事项；帐务交易 -;Te+E_  
accounting treatment 会计处理 &x$ps  
accounting year 会计年度 ZH`(n5  
accretion 增值；添加 6Ilj7m*  
accrual 应计项目；应累算数目 q{+}0!o  
accrual basis 应计制；权责发生制 Tfx-h)oP3  
accrual basis accounting 应计制会计；权责发生制会计 g1 =>u  
accrue 应累算；应计 nW`] =
 
accrued benefit 应累算利益 ^V7)V)Z;0  
accrued charges 应计费用 f ~bgZ  
accrued cumulative preference share dividend 应累算的累积优先股股息 P0RtS1A  
accrued expenses 应累算费用 -C8LM ls  
accrued interest payable 应付利息；应计未付利息 ]]y4$[|L  
accrued interest receivable 应收利息；应计未收利息 `|PhXr  
accrued right 累算权益 `~\8fN  
accruing profit 应累算的利润 ZG?e%  
accumulated fiscal reserve 累积财政储备 !3{. V\P)  
accumulated profit 累积利润；滚存溢利 d$8K,-M  
accumulated reserve 累积储备 79I"F'  
accumulation of surplus income 累积收益盈余 NErvX/qK  
acquired assets 既得资产 +??pej]Rp  
acquisition 收购；购置；取得 {R/e1-;  
acquisition cost 购置成本 ~S$ex,~  
acquisition expenses 购置费用 ,!X:wY}dW  
acquisition of 100% interest 收购全部股权 ["e;8H[K)%  
acquisition of control 取得控制权 +11oVW  
acquisition of fixed assets 购置固定资产 ,(]k)ym/  
acquisition of shell “买壳” .KtK<Ps[S  
acquisition price 收购价 wL}X~Xa3i  
act of God 天灾 ~qXwQ@  
acting partner 执事合伙人 ],vid1E  
active market 买卖活跃的市场；交投畅旺的市场；旺市 2`> (LH  
active partner 积极参与的合伙人 c:+UC  
active trading 交投活跃 H%Z;Yt8^gt  
actual circulation 实际流通 HBs 6:[q  
actual cost 实际成本 qIB2eCXw  
actual expenditure 实际开支；实际支出 FEX67A8/;  
actual income 实际入息；实际收入；实际收益 ;9q$eK%d  
actual market 现货市场 W@i|=xS?  
actual price 现货价；实际价格 MO|Pv j~[  
actual profit 实际利润 ,@I\'os  
actual quotation 实盘；实际价位；实际报价 J(A+mYr{:  
actual year basis 按实际年度计算 KFy|,@NI  
actuals 实货 x![G'I  
actuarial investigation 精算调查 U[:=7UABU?  
actuarial principle 精算原则 +{}p(9w@  
actuarial report 精算师报告 PnL?zae  
Actuarial Society of Hong Kong 香港精算学会 w2jB6NQX  
actuarial valuation 精算师估值 zy.v[Y1!  
actuary 精算师 .-[]po  
ad referendum agreement 暂定协议；有待覆核的协定 1#8~@CQ ::  
ad valorem duty 从价税；按值征税 {
Z1-B60P  
ad valorem duty system 从价税制 :a:m>S<~  
ad valorem fee 从价费 ,Ek6X)|@  
ad valorem tariff 从价关税 19RbIG/X  
additional allowance 额外免税额 b@sq}8YD|z  
additional amount for unexpired risk 未过期风险的额外款额 \Ym!5,^o  
additional assessable profit 补加应评税利润 .4[M-@4+]  
additional assessment 补加评税 ylDfr){  
additional commitment 额外承担 = )4bf"~8  
additional commitment vote 额外承担拨款 8#9OSupp  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Cv/3-&5S  
additional dependent parent allowance 供养父母额外免税额 ;Wsl 'e/  
additional provision 额外拨款 ]\]mwvLT  
additional stamp duty 附加印花税 ymT]ow6C  
additional tax 补加税罚款；补加税款 .'4@Yp{=  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书  A7eYKo q  
adjudged bankrupt 被裁定破产 Z-M4J;J@}  
adjudicated bankrupt 裁定破产人 2wgcVQ Awa  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 1_StgFu u  
adjudication of bankruptcy 裁定破产；宣告破产 XpA|<s  
adjudication of insolvency 裁定无力偿还债务 &)|f|\yh"  
adjusted actual 经调整的实数；调整后的实数 lwo,D}  
adjusted current assets 经调整的流动资产；调整后的流动资产 B B^81{A  
adjusted figure 经调整的数字；调整后的数额 :qV|rih_Q  
adjusted liabilities 经调整的负债；调整后的负债 >SS^qjh/  
adjusted loss 经调整的亏损；调整后的亏损 7|Iq4@IT  
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 E.-2 /'i  
adjusted profit 经调整的利润；调整后的利润 ]BTISaL-R  
adjusted surplus 经调整的盈余额；调整后的盈余额 u'gsIuRJ  
adjusted value 经调整的价值；调整后的价值 Q5IN1 ^=HF  
adjustment 调整；修订；理算〔保险〕 QUF1_Sa  
adjustment centre 调剂中心 &4)PW\ioY  
adjustment lag 调整过程的时间差距；调整时差 0UGAc]!/RZ  
adjustment mechanism 调整机制 dEor+5}  
adjustment of loss 亏损调整 zm4e+v-  
adjustment process 调整过程；调整程序 5bsv05=e  
adjustment range 调整幅度 i98PlAq)B  
administered exchange rate 受管制汇率 +eop4
|Z  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 y+izC+  
administration expenses 行政费用 &ha<pj~  
administration fee 手续费；行政费 T(k:\z/  
administration in bankruptcy 破产管理 ?ZkVk=t?  
administration order 遗产管理令 q^~w:$^U  
administrator 管理人；遗产管理人 yA`,ns&n  
administrator of the estate 遗产管理人 2d<`dQY{l3  
admission of debt 债项承认书 Xob(4  
admission of proof 接纳债权证明 D2io3Lo$ov  
advance 放贷款项；垫付款项；预支款项；预付款项 1KJ[&jS ]  
advance account 暂支帐目；预付款帐户 G {a;s-OA3  
advance compensation 预付补偿金 Yi19VU|/  
advance from shareholder 股东垫款 1-R4A7+3  
advance pending reimbursement 预支以待日后付还 Bma.Uln  
advanced economy 先进经济体系 qSaCl6[Do  
advancement 预付；预付财产 E.^u:0:P  
advances warrant 垫款令 APU~y5vG (  
advancing 贷出 pvRa  
adverse balance 逆差 HDz"i  
adverse exchange 逆汇 9'KOc5@l^  
advertisement addressed to shareholders 在报章刊登的致股东通告 rKl
  
advice for collection 托收通知书 :z$+leNH\  
advice of drawing 提款通知书；汇票通知书 8P&z@E{y  
advice of payment 付款通知 -&QpQ7q1  
Advisory Committee [Securities and Futures Commission] NIC.c3  
谘询委员会〔证券及期货事务监察委员会〕 ;:bnLSPo  
Advisory Committee on Diversification 经济多元化谘询委员会 $us7f
uKE  
affidavit 誓章；遗产申报誓章 C.se/\PE  
affidavit of no receipt 述明无收款的誓章 mk6>}z*  
affiliate 联号；联营公司；附属公司 _$oE'lat  
affiliated company 附属公司；联号；联营公司 ~Q=^YZgn8  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 lO}I>yo}\  
affordability 负担能力 |8{\j*3  
African Development Bank [AfDB] 非洲开发银行 QR$m i1Vv\  
after-acquired property 事后取得的财产 ,{Z!T5 |  
after-hours dealing 市后交易 }q?q)cG  
after-tax profit 税后盈利；税后利润；税后溢利 !{ORFd  
agency agreement 代理协议 ={{q_G\WD  
agency expenses 代理机构的开支 4=|oOIhgb  
agency fee 代理费 K=dG-
+B~}  
Agency Law 《代理法》 Cn>t"#zs!~  
agent 代理人；承销人 |]?7r?=J9v  
agent of company 公司代理人 #Q|ACNpYM  
agent's fee 代理人费；经纪费 <,9rXjeRl  
aggregate 总计；总数；总体数字 ETfoL.d$(  
aggregate amount 总款额；总额 4c.!^EiV  
aggregate assets and liabilities 总体资产与负债 0X%#9s~  
aggregate at constant price 按固定价格计算的总体数字 `>0(N.'T  
aggregate demand 总需求 |Lc.XxBkc  
aggregate gross position 总持仓量 =':B  
aggregate limit 总限额 F_V/&OV  
aggregate of salaries tax 合计薪俸税 B<,
AI7  
aggregate performance 总体表现；总体业绩 Nxm '* -A  
aggregate supply 总体供应 h6D1uM"o   
aggregate surplus 总盈余 X C'|  
aggregate total 整体总额 <h`}I3Ao  
aggregate value 总值；合计价值 i\RB KF  
aggregated basis 合计基准 Ul:M=8nE%  
aggregated net chargeable income 合计应课税入息实额 Gk|T1%  
aggregation 合并计算；合计；总和 #jw%0H;l]  
aggregation of incomes of husband and wife 夫妇入息合并计算 Vj[,o Vt$  
aggregation of property 财产的总和 i\{fM}~W$  
agio 差价；贴水 lK#uyag  
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》 T lB+ tV>  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 0'R}'  
《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》 AQ,%5MeqJ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ; VQ:\fG  
《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》 L0ZAF2O  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment &=lhKt  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ` )~CT  
agreement for a settlement 授产协议 N2Cf(  
agreement for assignment 转让协议 <ol?9tm  
agreement for sale 售卖协议；买卖协议 +^%
0/0e  
agreement for sale and purchase 买卖协议 XZ|\|(6Cc  
agreement for the payment of interest 支付利息协议 {.r9l   
agreement for the repayment of money 还款协议 H8!lSRq  
agreement of reinsurance 再保险协议 H7Pw>Ta ;  
Agricultural Bank of China 中国农业银行 Wk]E6yz6  
air passenger departure tax 飞机乘客离境税 j8ac8J,}c  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 uecjR8\e  
airport tax 机场税 CbT ;#0  
alcohol duty 酒精税 wd Di5-A4  
alienation 让与；让渡；转让 2c5)pIVEy  
alimony 生活费；赡养费 8ZDWaq8^2N  
All Ordinaries Index [AOI] 所有普通股指数 Qs_]U  
all risks 全险；综合险 |PLWF[+t8  
All Sales Record for Stock Market 《股票市场成交报告》 vz)zl2F5sY  
Allied Capital Resources Limited 新联财务有限公司 ^i17MvT'  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 #LG<o3An  
allocation letter 拨款信件 1( ]{tF  
allocation of fund 分配款项；预留款项 H(Ad"1~.#  
allocation of profit 利润分配；溢利分配 l D]?9K29  
allocation warrant 拨款令 {)-3g~  
allotment 分配；配股 N  gOc2I  
allotment notice 股份配售通知；配股通知 Vc "+|^  
allotment of shares 股份分配 .+-7 'ux  
allowable 可获宽免；免税的 Qy) -gax:,  
allowable business loss 可扣除的营业亏损 A*
? Qm  
allowable expenses 可扣税的支出  Kuh)3/7  
allowance 免税额；津贴；备抵；准备金 p[D,.0SuC  
allowance for debts 债项的免税额 l/bZE.GJ  
allowance for depreciation by wear and tear 耗损折旧免税额 K)9f\1\  
allowance for funeral expenses 殡殓费的免税额 8*(|uX  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 oh >0}Gc8  
allowance for repairs and outgoings 修葺及支出方面的免税额 *BQy$dfE  
allowance to debtor 给债务人的津贴 Aj@t*3  
alteration of capital 资本更改 Qf|c^B  
alternate trustee 候补受托人 {uiL91j.  
amalgamation 合并 ?;p45y~n%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s%)>O{{)  
ambit of charges 征税范围；收费范围 4zf(  
amended valuation 经修订的估值 n*N`].r#{=  
American Commodities Exchange 美国商品交易所 \p J<@  
American Express Bank Limited 美国运通银行 6am<V]Hw0F  
American Stock Exchange 美国证券交易所 2B]mD-~  
amortization 摊销 ]U5/!e  
amount due from banks 存放银行同业的款项 qApf\o3[0  
amount due from banks abroad 存放海外银行同业的款项 Oa7jLz'i  
amount due from holding companies 控股公司欠款 uq@_DPA7  
amount due from local banks 存放本港银行同业的款项 HQrx9CXE  
amount due to banks 银行同业的存款 7]8apei|  
amount due to banks abroad 海外银行同业的存款 E)(Rhvij  
amount due to holding companies 控股公司存款 qLm g18  
amount due to local banks 本港银行同业的存款 wmFS+F4`2  
amount due to outport banks 外埠银行同业的存款 2sT\+C&H  
amount for note issue 发行纸币的款额 @5TJ]=  
amount of bond 担保契据的款额 !ziO1U  
amount of consideration 代价款额 9H~OC8R:  
amount of contribution 供款数额 4NmLbM&C8  
amount of indebtedness 负债款额 ;d||u  
amount of principal of the loan 贷款本金额 ~0
1Fp;L/  
amount of rates chargeable 应征差饷数额 mvGj !'  
amount of share capital 股本额 i8`0-  
amount of sums assured 承保款额 stlkt>9  
amount of variation 变动幅度 ')j@OO3  
amount of vote 拨款数额 5=P*<Dnj  
amount payable 应付款额 (rjv3=9\3  
amount receivable 应收款额 n7'X.=o7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Na_O:\x#  
analysis 分析 >3y:cPTM5  
ancillary risk 附属风险 GP=&S|hi  
annual account 周年帐目；周年帐目报表；年度决算；年结 "A&HNkRz  
annual accounting date 年结日期 @Yh%.#\i%  
annual allowance 每年免税额；年积金；年度津贴；年津 &, WQ
r  
annual balance 年度余额 }%k3  
annual disposable income 每年可动用收入 %
ZJ;>a#  
annual estimates 周年预算 $U}GX'1LZ  
annual fee 年费 1Ozy;;\-9  
annual general meeting 周年大会 + Scw;gO  
annual growth rate 年增率；每年增长率 ]08 ~"p  
annual long-term supplement 长期个案每年补助金  :O{ ZZ  
annual pensionable emolument 可供计算退休金的年薪 WB=|Ty~l  
annual report 年报 Cb;49;q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /}RW~ax  
annual return 周年报表；周年申报表；每年报税表格 $rmfE  
Annual Return Rules 《周年报表规则》 Y+_t50S  
annual review of consumer prices 每年消费物价回顾 W= $, \D+  
annual roll-forward basis 逐年延展方式 r7n-Xe  
annual salary 年薪 u6~/" _FwY  
annual statement 年度报表；年度决算表 ^EmI;ks  
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 ]"4\]_?r  
annuitant 年金受益人 x)^t5"F  
annuity 年金 f hr QJ  
annuity contract 年金合约 ;TG<$4N  
annuity on human life 人寿年金 yX|0R H  
antecedent debt 先前的债项 /FA0(< -}  
ante-dated cheque 倒填日期支票 KJN{p~Q  
anticipated expenditure 预期开支 e'1}5Ky  
anticipated net profit 预期纯利 Ra^GbT|Z
 
anticipated revenue 预期收入 wx)Yl1C  
anti-inflation measure 反通货膨胀措施 c*`=o(S  
anti-inflationary stance 反通货膨胀立场 0?8{q{ o+  
apparent deficit 表面赤字 >TZyax<:  
apparent financial solvency 表面偿债能力 =$awUy  
apparent partner 表面合伙人 g:CMIe4  
application for personal assessment 个人入息课税申请书 RS[>7-9  
application of fund 资金应用 m8<l2O=m  
application to release as liquidator and to destruct the books of accounts and documents /l$>W<}@  
申请免除清盘人职务及毁灭帐簿与文件  K na  
appointed actuary 委任精算师 JO"-"&>  
appointed auditor 委任核数师；委任审计师 tu0agSpU  
appointed trustee 委任的受托人 e-e*%  
appointer 委任人 ,xsFBNCC  
apportioned pro rata 按比例分摊 XKepk? E  
apportionment 分配；分摊 P|4qbm4%O,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zQ~8(E]Rf  
apportionment formula 分摊方程式 uPveAK}h  
apportionment of estate duty 遗产税的分摊 %,[p[`NRYR  
appraisal 估价；评估 H8'_.2vwX  
appreciable growth 可观增长 Q
Amb_:^"d  
appreciable impact 显着影响 ~
V<imF  
appreciable increase 可观增长 Id;YIycXe  
appreciation 增值；升值 l|p \8=  
appreciation against other currencies 相对其他货币升值 V?"SrXN>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ZF6?N?t}h8  
appreciation tax 增值税 ;UG]ckV-  
appropriation 拨款；拨用；拨付 0x]WW|se*  
appropriation account 拨款帐目 F~tT5?+  
Appropriation Bill 拨款法案 SN/ e41  
appropriation-in-aid system 补助拨款办法 ]Sgc42hk  
approved assets 核准资产 Foc) u~  
approved basket stock 认可一篮子证券 j^'op|l  
approved budget 核准预算 /K<.$B8  
approved charitable donation 认可慈善捐款 ?oO<PR}y  
approved charitable institution 认可慈善机构 n; fUwon  
approved currency 核准货币；认可货币 9>na3ISh  
approved estimates 核准预算 _MC\\u/C/  
approved estimates of expenditure 核准开支预算 (r+#}z}  
approved overseas insurer 核准海外保险人 ?Wz rv&E2  
approved overseas trust company 核准海外信托公司 (R)(%I1Oz  
approved pooled investment fund 核准汇集投资基金 O4i5fVy{  
approved provident fund scheme 认可公积金计划 }+Ne)B E  
approved provision 核准拨款 jLu`DKB  
approved redeemable share 核准可赎回股份 szx7CP`<8  
approved regional stock 认可地区性证券 W4~:3Sk  
approved retirement scheme 认可退休金计划 Ot#O];3  
approved subordinated loan 核准附属贷款 `$odxo+  
arbitrage 套戥；套汇；套利 G 0;5I_D/  
arbitrageur 套戥者；套汇者 :RE.md  
arbitrary amount 临时款项 Ysz&/ry  
arrangement 措施；安排；协定 Apx
GrCu  
arrears 欠款 i-`n5,  
arrears of pay 欠付薪酬 R<jt$--H  
arrears of revenue 逾期未收税款；逾期未收的帐项 |p"E0av  
articles of association 组织章程；组织细则；组织章程细则 ee|i  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1EvK\  
ascertainment of profit 确定利润 E Z}c8b  
"Asia Clear" “亚洲结算系统” #- hY
jE5  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 _H+|Ic  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 aOH$}QnS  
Asian Development Fund [ADF] 亚洲发展基金 #A '|O\RGP  
Asian dollar bond 亚洲美元债券 U,wJ8  
Asian dollar market 亚洲美元市场 &58+-jzW  
Asian dollar rate 亚洲美元利率 . w_oWmD  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 F qW[L>M'  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 vS{zLXg  
asked price 沽盘；喊价；索价；卖方报价 05cyWg9a  
assessable income 应评税入息 - s,M+Q(<  
assessable loss 应评税亏损 U3f a*D  
assessable profit 应评税利润 G$B( AWL  
assessable value 应评税值 ]%y3*N@AZ  
assessed profit 估定利润 6cV -iDOH  
assessed value 经评估价值 DcQ[zdEz+  
assessment 评税；评定；估价；评税单 >5Rcj(-&l  
assessment number 评税编号；估价编号 XJG"Zr9  
assessment of additional tax 补加税评税 RN3-:Zd_X  
assessment of performance 业绩评估；实绩评价 XH?}0D(  
Assessor 评税主任 4G4[IAu_  
asset price bubbles 资产价格泡沫 c[~LI<>ic  
asset-backed securities 具资产保证的证券 }(/")i4h  
assets accretion 资产增值 " tUS>c/  
assets and liabilities 资产与负债 )d\u_m W^  
assets betterment statement 资产递增表；资产改进表 q{?ku!cL  
assets lending 实物放款；有抵押贷款 V{j>09u  
assets of the company passing on the death 死者去世时转移的公司资产 ?!:$Z4G  
assets pledged as security for liabilities 用作负债抵押的资产  '9H
ah  
assets portfolio 资产投资组合 D~i m1h;>  
assets price 资产价格 {{WA=\N8C  
assets quality 资产质素 (A\p5@ht  
assets realization 资产变现 xA-u%Vf7@  
assets refinancing arrangement 资产再集资安排 nCz_gYcIx  
assets securitization 资产证券化 ` 5.PPI\h2  
assets situated outside Hong Kong 在香港以外地方的资产 UE[5Bw?4X  
assets stripping 削减资产；拆卖资产 cCoa3U/  
assets value 资产值 ]H4T80wm&  
assignee 承让人 0~5'O[NhF  
assignment 转让；转让书；转让契 ?x|8"*N  
assignment of interest 权益转让 EN =oA P  
assignment of letters patent and trade mark 专利证书及商标转让 0=2D90  
assignment of property 物业转让；物业转让书 ;%_fQNFb  
assignment right 转让权 8Q%rBl.  
assignor 转让人 J4-64t nZ  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 +x3T^G  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Ie[8Iot?bn  
associate member 附属会员 tCJ+OU5/  
associated body corporate 相联法人团体 4\.1phe$a  
associated company 相联公司；联属公司 I}#_Jt3R  
associated corporation 相联法团 5gPcsn"D  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] fJb<<6C  
公认会计师公会〔英国〕 Nl3@i`;  
Association of Futures Exchange Brokers 香港期货经纪协会 ~ "^]\3#  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 5f:Mb|.?  
association of underwriters 承保人组织 YMidSfi  
assumption of control 接管 %YI Xk1  
assurance 担保；保险；转易；转易书 =2 3H/  
assurance of interest 权益的转易 43"`gF]  
at 19XX price 按一九ＸＸ年价格计算 @o[C Xrz  
at a discount 按赔价计算；按贴水价格计算；打折扣 /a?*Ap5"  
at a premium 按溢价计算；按升水价格计算 l 4zl|6%  
at call 通知付款；按通知 c3X'Sv  
at constant market price 按固定市价计算 L@"1d.k_  
at constant price 按固定价格计算 0<8pG:BQ  
at cost 按成本计算 +$hqwNh@Z@  
at current market price 按当时市价计算；按现时市价计算 y7;i4::A\  
at current price 按当时价格计算；按现时价格计算 b
F#*cH  
at factor cost 按要素成本计算；按生产要素成本计算 $rAHtr  
at money-of-the-day price 按付款当日价格计算 meHnT9a^  
at or better 按指定或较佳价位〔买卖指令〕 XF`,m
V4  
at par 按面值计算；平价 7g}lg
8M  
at sight 见票即付 '8Q:}{  
at the close 按收市盘 1kG{z;9  
at the opening 按开市盘 |hp_<F9.  
attestation 见证；见证条款 \BV$p2m5-  
at-the-money option 平价期权 Q]Ymv:M
,  
attorney 受权人；受托代表人 0wxlsny?  
attornment 新拥有人承认书 k}5Sz  
attributable profit 可归属利润 5ayM}u%\~  
attributable share value 可归属股份价值 ^r u1QDT  
Auckland Stock Exchange 奥克兰证券交易所 n(|~z  
auction 拍卖 8| 6:  
auctioneer 拍卖商 yA8e"$  
audit 审计；核数 rNgFsFQ>.  
Audit Commission 审计署 s<i& q {r  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] BM(8+Wj  
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〕 ]}3AP!:  
audit review 帐目审查 zHI_U\"8D  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 =@
'>|-w|  
audited account 审计帐目；经审计的帐目 X*'tJN$  
audited annual account 经审计的周年帐目 `uO(#au,U  
audited balance sheet 经审计的资产负债表 IA\CBwiLj  
auditor 核数师；核数主任；审计师 Mpf
dl65  
auditor's certificate 核数师证明书；审计师证明书 \
"]vSx>  
auditor's report 核数师报告；审计师报告 S1iF1X(+?X  
Aussie bond 澳元债券 pZS0;T]W,  
austerity budget 紧缩预算 ZeUA e  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 03WLVP@  
Australia All Ordinaries Index 澳洲所有普通股票指数 ewNzRH,b  
Australian Dollar [AUD] 澳元 ]wH,534  
Australian Options Market 澳大利亚期权市场 `CWI%V  
Australian Securities Commission 澳洲证券事务监察委员会 y<Hka'(%  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 @WV}VKm  
Australian Stock Exchange 澳大利亚证券交易所 R6^U9fDG  
Austrian Schilling [ATS] 奥地利先令 dE<}X7J%  
authentication 认证；鉴证 r[ UZHX5+S  
authority to purchase 委托购买证；委购书 .Ulrv5wJ  
authorization 认可；核准；授权；授权书 1@&i ju5  
authorization by direction 指示授权 )T-C/
3  
authorization by instruction 指令授权 He#5d!cf:M  
authorization by warrant 令状授权 xz-z" 8d  
authorization of unit trust 单位信托的认可 EJM6TI"  
authorized agent 指定代理人 gWxpGW^eZ~  
authorized capital 法定资本 MZyzc{c,  
authorized clerk 出市员 F~;G[6}  
authorized dealer 认可交易商 7oj ^(R,  
authorized financial institution 认可财务机构 2S~cW./#fX  
authorized fund 认可基金 t% -"h|  
authorized fund house 获授权的基金公司；认可基金公司 %h)6o99{wF  
authorized institution 认可机构 <oweLRt  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 C #A sA  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 $\S;f"IM.  
authorized insurer 获授权保险人；获认可承保人 .AIlv^:|U  
authorized investment 特准投资项目 5pF4{Jd1  
authorized person 获授权人 O]"3o,/]G  
authorized representative 获授权代表 (;f7/2~`  
authorized share capital 法定股本 K,uTO7Mk[  
automated quotation system 自动报价系统 }ze,6T*z  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] cQ= "3M)~r  
自动交易系统〔香港期货交易所有限公司〕 RTPxAp+\5  
automatic adjustment mechanism 自动调整机制 n"[VM=YGI  
automatic adjustment system 自动调整系统 *Nv!Kuk  
Automatic Clearing House 自动票据交换所 cs'ylGH  
automatic exchange rates accumulation system 自动化汇率累集系统 l98.Hb7  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 8VbHZ9Q  
automatic teller machine [ATM] 自动柜员机 L/2{}l>D  
autopay 自动转帐 So&an !  
available assets 可用资产 zh5$$*\  
available fiscal reserve 现存财政储备 J^}w,r*=  
available profit 可用利润 o5!"dxR  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 koiQJdK  
average 平均；平均数；海损 G+k[.  
average basic salary 平均基本薪金 mN5`Fct*A>  
average consumer expenditure 平均消费开支；一般消费开支 pF)}<<C  
average cost 平均成本 e(;1XqLM  
average cost of land production 增辟土地平均成本 z:RclDm  
average daily turnover 平均每日成交额 +~gqPk  
average daily wage rate 平均每日工资率 _R&}CP  
average expenditure pattern 平均开支模式 !ke_?+8sY  
average growth rate 平均增长率 l>l)m-;O  
average net fixed assets 固定资产平均净值 aNZJs<3;'D  
average of relatives 相对价格平均数  3kAmRU  
average price 平均价格 yv.Y-c=  
average propensity to consume 平均消费倾向；一般消费倾向 m!{}Y]FZn  
average propensity to save 平均储蓄倾向；一般储蓄倾向 I)wjTTM5  
average rate 平均率 5|&:l8=  
average revenue 平均收入；平均收益 s0,\[rM  
average stock 平均库存；平均存货 oSmv  (O  
average yearly rent 平均年租 tc go 'V  
avoidance of double taxation 避免双重课税 4)
'8
fi  
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 VieX5  
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