一些有用的会计术语(也不知道发的地方对不对)A

A: P<g(i 6]  
A share Ａ股；甲类股份 =}Tm8b0  
abatement of tax 减税；减扣免税额 r w!jmvHE&  
ABN AMRO Bank N.V. 荷兰银行 ZWkRoJXNi  
above-the-line expenditure 线上项目支出；经常预算支出 ko9}?qs  
above-the-line receipt 线上项目收入；经常预算收入 "
{~5QO   
ABSA Asia Limited 南非联合亚洲有限公司 @1CXc"IgA  
absolute change 绝对数值变更 C*mVM!D);!  
absolute expenditure 实际开支 *}\M!u{J  
absolute guideline figure 绝对准则数字 u"h/ERCa  
absolute interest 绝对权益 }JFTe g  
absolute order of discharge 绝对破产解除令 t5{P'v9J  
absolute profit margin 绝对利润幅度 @v2<T1UC  
absolute value 实值；绝对值 l~E~!MR  
absolutely vested interest 绝对既得权益 Ef]Hpjvp  
absorbed cost 已吸收成本；已分摊成本 3en9TB  
absorption 吸收；分摊；合并 
mG S4W;  
absorption rate 吸收率；摊配率；分摊率 ]FCP|Jz  
ACB Finance Limited 亚洲商业财务有限公司 Ay(p~U;gN*  
acceptable form of reciprocity 合理的互惠条件 CM?:\$4  
acceptable rate 适当利率；适当汇率 i}vJI}S.$  
acceptance agreement 承兑协议 f\_RW;y|m  
acceptance for honour 参加承兑 c|/HX%Y  
acceptor 承兑人；接受人；受票人 <UGaIb  
acceptor for honour 参加承兑人 N|DfE{,  
accident insurance 意外保险 Gd!-fqNa'x  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?Ek)" l  
accident insurance scheme 意外保险计划 M!,H0(@G  
accident year basis 意外年度基准 D|q~n)TW5  
accommodation 通融；贷款 _)45G"M  
accommodation bill 通融票据；空头票据 O|H:  
accommodation party 汇票代发人 &vrQ *jX  
account balance 帐户余额；帐户结余 s70Z&3A  
account book 帐簿 wsmgkg  
account collected in advance 预收款项 HAn{^8"@  
account current book 往来帐簿 8n3]AOc'~-  
account of after-acquired property 事后取得的财产报告 poBeEpbs  
account of defaulter 拖欠帐目 6nTM~]5.  
account payable 应付帐款 WJq>%<#  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~kZdep^]  
account receivable 应收帐款 F CYGXtc  
account receivable report 应收帐款报表 M5n
o4P<  
account statement 结单；帐单；会计财务报表 -+ByK#<%  
account title 帐户名称；会计科目 %}@iz(*}>  
accountant's report 会计师报告 E`TZ:W]r,  
Accountant's Report Rules 会计师报告规则 @6UtnX'd  
accounting and auditing procedure 会计与审计程序；会计与核数程序 a/ Ac^!(  
Accounting Arrangements 《会计安排》 ko@ej^  
accounting basis 会计基础 L"ho|v9:  
accounting by Official Receiver 破产管理署署长呈交的帐目 `N\ ^JAGW  
Accounting Circular 《会计通告》 :9QU\
{2  
accounting class 会计类别 pyhXET '  
accounting date 记帐日期；会计结算日期 mn@1&#c4y  
accounting for money 款项核算 ZeV@ X  
Accounting Officer 会计主任 S
"!6]!~^  
accounting period 会计报告期；会计期 ZN8j})lE  
accounting policy 会计政策；会计方针 # `=Zc7gf  
accounting practice 会计惯例 `4*I1WZW  
accounting principle 会计准则 :UdW4
N-  
accounting record 会计记录 _=$~l^Y[  
accounting report 会计报告 S#]]h/  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .RpJZ[E  
Accounting Society of China 中国会计学会 8Qg{@#Wr  
accounting statement 会计报表 4|PWR_x  
accounting system 会计制度；会计系统 jC&fnt,O  
accounting transaction 会计事项；帐务交易 Ql{#dcRx  
accounting treatment 会计处理 r<0E[~  
accounting year 会计年度 *duG/?>P  
accretion 增值；添加 dBI-y6R  
accrual 应计项目；应累算数目 Y|R=^ =d\  
accrual basis 应计制；权责发生制 _9>,9aL  
accrual basis accounting 应计制会计；权责发生制会计 Hf('BagBL  
accrue 应累算；应计 SRfh{u  
accrued benefit 应累算利益 m]?Z_*1  
accrued charges 应计费用 9\"\7S/Z  
accrued cumulative preference share dividend 应累算的累积优先股股息 W^iK9|[qp  
accrued expenses 应累算费用 &%fcGNzJ
Q  
accrued interest payable 应付利息；应计未付利息 ^t'mW;C$4  
accrued interest receivable 应收利息；应计未收利息 eC5*Q=ai,  
accrued right 累算权益 ZSu.0|0#  
accruing profit 应累算的利润 vYRY?~8 C  
accumulated fiscal reserve 累积财政储备 P3Ql[2  
accumulated profit 累积利润；滚存溢利 cH&)Iz`f  
accumulated reserve 累积储备 -H%v6E%yh  
accumulation of surplus income 累积收益盈余 a{ST4d'T  
acquired assets 既得资产 (}b~}X9  
acquisition 收购；购置；取得 g!^N#o  
acquisition cost 购置成本 ~IZ-:?+S^  
acquisition expenses 购置费用 I<2`wL=  
acquisition of 100% interest 收购全部股权 ?J2{6,}O*.  
acquisition of control 取得控制权 ^ =C>  
acquisition of fixed assets 购置固定资产 O::FB.k  
acquisition of shell “买壳” J#`7!  
acquisition price 收购价 6SCjlaGW5  
act of God 天灾 |*?N#0s5h  
acting partner 执事合伙人 W5u5!L/  
active market 买卖活跃的市场；交投畅旺的市场；旺市 nWsRauY  
active partner 积极参与的合伙人 jgE{JK\n4  
active trading 交投活跃 [R4#bl  
actual circulation 实际流通 yepRJ%mp  
actual cost 实际成本 NAo.79  
actual expenditure 实际开支；实际支出 *fm?"0M5  
actual income 实际入息；实际收入；实际收益 Fbo"Csn_  
actual market 现货市场 *z[vp2 TN  
actual price 现货价；实际价格 9i\}^s2  
actual profit 实际利润 Kyh6QA^  
actual quotation 实盘；实际价位；实际报价 ]-t)wGr  
actual year basis 按实际年度计算 \udB4O  
actuals 实货 P8c_GEna  
actuarial investigation 精算调查 )>ML7y  
actuarial principle 精算原则 \ZRII<k5)  
actuarial report 精算师报告 ()6%1zCO  
Actuarial Society of Hong Kong 香港精算学会 A'w+Lc.2  
actuarial valuation 精算师估值 "c[>>t  
actuary 精算师 4(\1z6?D  
ad referendum agreement 暂定协议；有待覆核的协定 :Ak^M~6a5  
ad valorem duty 从价税；按值征税 D#<y pJR  
ad valorem duty system 从价税制 L9/'zhiZBx  
ad valorem fee 从价费 )FwOg;=3M"  
ad valorem tariff 从价关税 9we];RYK  
additional allowance 额外免税额 w}1IP-  
additional amount for unexpired risk 未过期风险的额外款额 `)a|Q  
additional assessable profit 补加应评税利润 4&NB xe  
additional assessment 补加评税 TzC(YWt  
additional commitment 额外承担 ,P<I<QYu  
additional commitment vote 额外承担拨款  _ %mm  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 gp9O%g3'  
additional dependent parent allowance 供养父母额外免税额 -}m  
additional provision 额外拨款 2M+RA}dX  
additional stamp duty 附加印花税 HJr/N)d  
additional tax 补加税罚款；补加税款 6teu_FS  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Q3>qT84  
adjudged bankrupt 被裁定破产 r^"o!,H9q  
adjudicated bankrupt 裁定破产人 :fmV||Q  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 MLr L"I"  
adjudication of bankruptcy 裁定破产；宣告破产 .g/!u(iy  
adjudication of insolvency 裁定无力偿还债务 VQ!4( <XD  
adjusted actual 经调整的实数；调整后的实数 9]3l'  
adjusted current assets 经调整的流动资产；调整后的流动资产 r5&c!b\  
adjusted figure 经调整的数字；调整后的数额 ScJ:F-@>  
adjusted liabilities 经调整的负债；调整后的负债 xd3mAf  
adjusted loss 经调整的亏损；调整后的亏损 cPIyD?c  
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 L^e*_q2d:>  
adjusted profit 经调整的利润；调整后的利润 2>"{El|PbN  
adjusted surplus 经调整的盈余额；调整后的盈余额 HV!P]82Pa  
adjusted value 经调整的价值；调整后的价值 Jha*BaD~N  
adjustment 调整；修订；理算〔保险〕 U+VJiz<!  
adjustment centre 调剂中心 <@`K^g;W  
adjustment lag 调整过程的时间差距；调整时差 ~6#mVP5sU)  
adjustment mechanism 调整机制 s;h`n$  
adjustment of loss 亏损调整 f@Mku0VT  
adjustment process 调整过程；调整程序 PE7V1U#$o,  
adjustment range 调整幅度 '0 Ys`Qo  
administered exchange rate 受管制汇率 +]t9kr  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 >kAJS??  
administration expenses 行政费用 1%M^MT%&  
administration fee 手续费；行政费 leHKBu'd  
administration in bankruptcy 破产管理 _x5-!gK  
administration order 遗产管理令 2^s&#@n3t  
administrator 管理人；遗产管理人 qbnlD\  
administrator of the estate 遗产管理人 2;]tItd1  
admission of debt 债项承认书 w+rw<,u%  
admission of proof 接纳债权证明 ])pX)(a  
advance 放贷款项；垫付款项；预支款项；预付款项 R&s/s`pLW  
advance account 暂支帐目；预付款帐户 Jur$O,u40l  
advance compensation 预付补偿金 0D:uM$ i]  
advance from shareholder 股东垫款 ZHen:  
advance pending reimbursement 预支以待日后付还 a:|]F|  
advanced economy 先进经济体系 b c .Vy  
advancement 预付；预付财产 CWs;1`aP  
advances warrant 垫款令 yq3"VFh3d  
advancing 贷出 ?_pd#W=!  
adverse balance 逆差 ,S(_YS^m  
adverse exchange 逆汇 LzXIqj'H7T  
advertisement addressed to shareholders 在报章刊登的致股东通告 N0fE*xo  
advice for collection 托收通知书 ed,+Slg  
advice of drawing 提款通知书；汇票通知书 ,,XHw;{  
advice of payment 付款通知 w;
VUP@Wm  
Advisory Committee [Securities and Futures Commission] m";8 nm  
谘询委员会〔证券及期货事务监察委员会〕 ~l+~MB  
Advisory Committee on Diversification 经济多元化谘询委员会 0T3r#zQ  
affidavit 誓章；遗产申报誓章 >&<D.lx  
affidavit of no receipt 述明无收款的誓章 ,_,7cor  
affiliate 联号；联营公司；附属公司 z"5e3w  
affiliated company 附属公司；联号；联营公司 \i~5H]?d  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 K~L"A]+  
affordability 负担能力 @TKQ_7BcB  
African Development Bank [AfDB] 非洲开发银行 -NG9?sI\U  
after-acquired property 事后取得的财产 =L$RY2S"  
after-hours dealing 市后交易 "z.!h(Eq  
after-tax profit 税后盈利；税后利润；税后溢利 y^p%/p%  
agency agreement 代理协议 @Ng q+uXm  
agency expenses 代理机构的开支 [\HAJA,  
agency fee 代理费 IsL=DV/  
Agency Law 《代理法》 suj}A  
agent 代理人；承销人 jaThS!>v  
agent of company 公司代理人 t[%=[pJHW  
agent's fee 代理人费；经纪费 QL(}k)dB  
aggregate 总计；总数；总体数字 `).;W
 
aggregate amount 总款额；总额 0tx
SF^x  
aggregate assets and liabilities 总体资产与负债 0@f7`D  
aggregate at constant price 按固定价格计算的总体数字 d@|j>Z  
aggregate demand 总需求 BcGQpv&x  
aggregate gross position 总持仓量 /`x|-9  
aggregate limit 总限额 7f=9(Zj  
aggregate of salaries tax 合计薪俸税 -JF|770i  
aggregate performance 总体表现；总体业绩 \No22Je6d  
aggregate supply 总体供应 a7NX~9g  
aggregate surplus 总盈余 L3Q1az!Ct  
aggregate total 整体总额 Q!%CU8!`&  
aggregate value 总值；合计价值 I(WND/&  
aggregated basis 合计基准 $PbN=@  
aggregated net chargeable income 合计应课税入息实额 Y@'1}=`J  
aggregation 合并计算；合计；总和 "ZVBn!  
aggregation of incomes of husband and wife 夫妇入息合并计算 8
<^6<c  
aggregation of property 财产的总和 5Q72.4HH  
agio 差价；贴水 =TI|uD6T  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 eWx6$_|  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment w_J`29uc  
《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》 ZsPBs4<p  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ;lWy?53=@  
《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》 [dL?N  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment -p!KsU  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Tf[-8H<  
agreement for a settlement 授产协议 M/sqOhg  
agreement for assignment 转让协议 El&pux2  
agreement for sale 售卖协议；买卖协议 A[':O*iB  
agreement for sale and purchase 买卖协议 !
"J*  
agreement for the payment of interest 支付利息协议 tbv6-)Hs  
agreement for the repayment of money 还款协议 /C8(cVNZ  
agreement of reinsurance 再保险协议 W%Zyt:H`  
Agricultural Bank of China 中国农业银行 Zk;;~ESOU  
air passenger departure tax 飞机乘客离境税 kk5i{.?[  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 XKU=VOY  
airport tax 机场税 lR^dT4  
alcohol duty 酒精税 z8"=W,2  
alienation 让与；让渡；转让 |V~P6o(/  
alimony 生活费；赡养费 *&2
#;mf3  
All Ordinaries Index [AOI] 所有普通股指数 qV$',U*+T  
all risks 全险；综合险 $X&OGTlw^  
All Sales Record for Stock Market 《股票市场成交报告》 E.% F/mM  
Allied Capital Resources Limited 新联财务有限公司 2Nl("e^kJr  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 1aMBCh<}JN  
allocation letter 拨款信件 |QgXSe7  
allocation of fund 分配款项；预留款项 ;%z0iZmg  
allocation of profit 利润分配；溢利分配 0Rk'sEX,  
allocation warrant 拨款令 01q7n`o#zf  
allotment 分配；配股 @%cJjZ5y  
allotment notice 股份配售通知；配股通知 "RX?"pB  
allotment of shares 股份分配 gZ!(&u  
allowable 可获宽免；免税的 x!.VWGtb  
allowable business loss 可扣除的营业亏损 FZ2-e  
allowable expenses 可扣税的支出 hJ4.:  
allowance 免税额；津贴；备抵；准备金 ta6WZu  
allowance for debts 债项的免税额 E:E&Wv?r  
allowance for depreciation by wear and tear 耗损折旧免税额 =
L wX+c  
allowance for funeral expenses 殡殓费的免税额 >`\*
{]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Yh%wf3 UEO  
allowance for repairs and outgoings 修葺及支出方面的免税额 Tk2kis(n  
allowance to debtor 给债务人的津贴 m[7:p{  
alteration of capital 资本更改 h'fD3Gr&  
alternate trustee 候补受托人 Sf'5/9<DW+  
amalgamation 合并 w+$gY?%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 q(p0#Mk,E  
ambit of charges 征税范围；收费范围 eB@i)w?@o  
amended valuation 经修订的估值 tr/dd&(Y1  
American Commodities Exchange 美国商品交易所 y?@Y\ b  
American Express Bank Limited 美国运通银行 aC$g(>xFt  
American Stock Exchange 美国证券交易所 B+DRe 8  
amortization 摊销 \j;uN#)28  
amount due from banks 存放银行同业的款项 cnPXvD^kY  
amount due from banks abroad 存放海外银行同业的款项 (MIw$)#^  
amount due from holding companies 控股公司欠款 xR&,QrjQG  
amount due from local banks 存放本港银行同业的款项 dS&8R1\>1  
amount due to banks 银行同业的存款 jRkq^}  
amount due to banks abroad 海外银行同业的存款 K]Cvk%  
amount due to holding companies 控股公司存款 ;Gs**BB&  
amount due to local banks 本港银行同业的存款 C;) xjZiR  
amount due to outport banks 外埠银行同业的存款 _~(Xd@c(  
amount for note issue 发行纸币的款额 :{ T#M$T  
amount of bond 担保契据的款额 3ElpS^2W  
amount of consideration 代价款额 l=]vC +mU  
amount of contribution 供款数额 XZ&v3ul  
amount of indebtedness 负债款额 Yr=mLT|JN  
amount of principal of the loan 贷款本金额 S7q&|nI  
amount of rates chargeable 应征差饷数额
"qm>z@K  
amount of share capital 股本额 mfN@tMp  
amount of sums assured 承保款额 bgK(l d`  
amount of variation 变动幅度 rpT<cCem1  
amount of vote 拨款数额 N]<gHGj}  
amount payable 应付款额 XfrnM^oty  
amount receivable 应收款额 85{vz|(':  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 h*9o_  
analysis 分析 _z5CplO  
ancillary risk 附属风险 C|zH {.H  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?BZ][~n-Q  
annual accounting date 年结日期 %Nn'p"  
annual allowance 每年免税额；年积金；年度津贴；年津 &P3vcB  
annual balance 年度余额 [;f"',)y,  
annual disposable income 每年可动用收入 8)!;[G|  
annual estimates 周年预算 ,7g;r_qwA  
annual fee 年费 m8PB2h  
annual general meeting 周年大会 Z
n0fgQd  
annual growth rate 年增率；每年增长率 g\)z!DQ]  
annual long-term supplement 长期个案每年补助金 R,bcE4WR"  
annual pensionable emolument 可供计算退休金的年薪 7:<Ed"rdE  
annual report 年报 Mv=cLG?X  
Annual Report on the Consumer Price Index 《消费物价指数年报》 'X,V  
annual return 周年报表；周年申报表；每年报税表格 \
veL5  
Annual Return Rules 《周年报表规则》 EG.C2]Fi  
annual review of consumer prices 每年消费物价回顾 R7{hoqI2  
annual roll-forward basis 逐年延展方式 \IfgL$+  
annual salary 年薪 (B-9M)  
annual statement 年度报表；年度决算表 5w1[KO#K|  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 X8x>oV;8  
annuitant 年金受益人 7$=@q|$  
annuity 年金 sD3|Qj;  
annuity contract 年金合约 ;LE @Ezx  
annuity on human life 人寿年金 fdG.=7`  
antecedent debt 先前的债项 3T/j5m}+!  
ante-dated cheque 倒填日期支票 $\!;*SSj  
anticipated expenditure 预期开支 ?63JQ.;  
anticipated net profit 预期纯利 uP]o39b;V  
anticipated revenue 预期收入 rfi`Bp  
anti-inflation measure 反通货膨胀措施 FO=1P7  
anti-inflationary stance 反通货膨胀立场 m_ m@>}ud  
apparent deficit 表面赤字 OP}p;(  
apparent financial solvency 表面偿债能力 \AzcW;03g[  
apparent partner 表面合伙人 AyO|9!F@A  
application for personal assessment 个人入息课税申请书 BD-=y  
application of fund 资金应用 K:@=W1  
application to release as liquidator and to destruct the books of accounts and documents I}IW!K  
申请免除清盘人职务及毁灭帐簿与文件 2QRn c"  
appointed actuary 委任精算师 |=T<WU1$  
appointed auditor 委任核数师；委任审计师 q*nz4QTOE  
appointed trustee 委任的受托人 W@dY:N}  
appointer 委任人 UJ$:5*S=u  
apportioned pro rata 按比例分摊 T6roz  
apportionment 分配；分摊 p&mtKLv  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "'B%.a#k  
apportionment formula 分摊方程式 # :w2Hf6Q  
apportionment of estate duty 遗产税的分摊 u/c3omY"#  
appraisal 估价；评估 ]/Qy1,  
appreciable growth 可观增长 <SZO- -+lB  
appreciable impact 显着影响 SqF.DB~  
appreciable increase 可观增长 !gHWYWu)!  
appreciation 增值；升值 :[f`HY
&  
appreciation against other currencies 相对其他货币升值 =Zy!',,d,9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ><R.z(4%  
appreciation tax 增值税 Au
ipK*&g  
appropriation 拨款；拨用；拨付 i?dKmRp(@y  
appropriation account 拨款帐目 S)@vl^3ec  
Appropriation Bill 拨款法案 >o#wP  
appropriation-in-aid system 补助拨款办法 'a^tL[rLP1  
approved assets 核准资产 =Fy8rTdk6r  
approved basket stock 认可一篮子证券 8I0Tu  
approved budget 核准预算 oK:P@V6!  
approved charitable donation 认可慈善捐款 %H@76NvEz  
approved charitable institution 认可慈善机构 E2H
<{Q   
approved currency 核准货币；认可货币 WcO,4:  
approved estimates 核准预算 7O{O')o!  
approved estimates of expenditure 核准开支预算 ?}v%JUcs  
approved overseas insurer 核准海外保险人 >TnQ4^;v.  
approved overseas trust company 核准海外信托公司 kseJm+Hc  
approved pooled investment fund 核准汇集投资基金 _I-VWDCk  
approved provident fund scheme 认可公积金计划 cievC,3*  
approved provision 核准拨款 'Sy *'&  
approved redeemable share 核准可赎回股份 yUmsE-W  
approved regional stock 认可地区性证券 ]~S+nlyd<  
approved retirement scheme 认可退休金计划 tlLn  
approved subordinated loan 核准附属贷款 )z235}P  
arbitrage 套戥；套汇；套利 {a8^6dm*E  
arbitrageur 套戥者；套汇者 ]j2v"n  
arbitrary amount 临时款项 Pph8"`mv.m  
arrangement 措施；安排；协定 g)?g7{&?>?  
arrears 欠款 zZ"U9!T  
arrears of pay 欠付薪酬 ;GFB@I@  
arrears of revenue 逾期未收税款；逾期未收的帐项 )(Mr f{  
articles of association 组织章程；组织细则；组织章程细则 x>,F*3d3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]'!xc9KGR  
ascertainment of profit 确定利润 l()MYuLNV  
"Asia Clear" “亚洲结算系统” 2, "q_d'V  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ,,gLrVk  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 vF
6*c  
Asian Development Fund [ADF] 亚洲发展基金 J2< QAX  
Asian dollar bond 亚洲美元债券 ViwpyC'v  
Asian dollar market 亚洲美元市场 W#jZRviyq!  
Asian dollar rate 亚洲美元利率 tWSvxGCzn%  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 R
=9~*9  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 14n="-9  
asked price 沽盘；喊价；索价；卖方报价 -N8cjr4l  
assessable income 应评税入息 O< tnM<"(  
assessable loss 应评税亏损 }i7U}T  
assessable profit 应评税利润 Gk"L%Zt)  
assessable value 应评税值 v<3o[mq  
assessed profit 估定利润 Hn9F gul&  
assessed value 经评估价值 "R2t&X[9  
assessment 评税；评定；估价；评税单 DxKfWb5 R  
assessment number 评税编号；估价编号 w-H%B`/  
assessment of additional tax 补加税评税 LX\*4[0%K  
assessment of performance 业绩评估；实绩评价 xJ2O4ob  
Assessor 评税主任 ,)rZAI  
asset price bubbles 资产价格泡沫 ezr\T  
asset-backed securities 具资产保证的证券 5u|=;Hz*)  
assets accretion 资产增值 u@Cf*VPK  
assets and liabilities 资产与负债 2@R8P~^W  
assets betterment statement 资产递增表；资产改进表 fQW_YQsb  
assets lending 实物放款；有抵押贷款 SQt|(r)  
assets of the company passing on the death 死者去世时转移的公司资产 wL-ydMIx  
assets pledged as security for liabilities 用作负债抵押的资产 _
m7U-;G  
assets portfolio 资产投资组合 grCO-S|j^  
assets price 资产价格 (!VMnLlXRK  
assets quality 资产质素 _@/C~  
assets realization 资产变现 _h1 HuL  
assets refinancing arrangement 资产再集资安排 MO~~=]Y'  
assets securitization 资产证券化 ..]*Ao2  
assets situated outside Hong Kong 在香港以外地方的资产 RJRq` T|m  
assets stripping 削减资产；拆卖资产 ?#*
  
assets value 资产值 Le`/  
assignee 承让人 ?VZ11?u  
assignment 转让；转让书；转让契 k)5_1y  
assignment of interest 权益转让 _iGU|$a  
assignment of letters patent and trade mark 专利证书及商标转让 B]|6`UfB  
assignment of property 物业转让；物业转让书 RF4$  
assignment right 转让权 2&gd"
Ak(  
assignor 转让人 6/[Z178m  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ;;YcuzQI3  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 oF;%^XFp  
associate member 附属会员 (~ ]g,*+  
associated body corporate 相联法人团体 $K?T=a;z  
associated company 相联公司；联属公司 )pjjW"C+  
associated corporation 相联法团 &gA6+b'  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 29Z!p2{hk  
公认会计师公会〔英国〕 T,WKoB  
Association of Futures Exchange Brokers 香港期货经纪协会 MjQ[^%lfL  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 QOT)x4!)  
association of underwriters 承保人组织 /i{tS`[F2a  
assumption of control 接管 ~IlF*Zz#}6  
assurance 担保；保险；转易；转易书 oI_oz0nHk  
assurance of interest 权益的转易 -v;n"Zy1  
at 19XX price 按一九ＸＸ年价格计算 F<yy>Wf  
at a discount 按赔价计算；按贴水价格计算；打折扣 dU ,)TKQ  
at a premium 按溢价计算；按升水价格计算 $bZu^d,  
at call 通知付款；按通知 *|LbbRu  
at constant market price 按固定市价计算 E[jXUOu-  
at constant price 按固定价格计算 Q(IJD4  
at cost 按成本计算 R%b*EBZ  
at current market price 按当时市价计算；按现时市价计算 &r'{(O8$N  
at current price 按当时价格计算；按现时价格计算 I%}L@fZ  
at factor cost 按要素成本计算；按生产要素成本计算 <AI>8j6#B  
at money-of-the-day price 按付款当日价格计算 TsaW5ho<p  
at or better 按指定或较佳价位〔买卖指令〕 g>~cs_N@  
at par 按面值计算；平价 (VYR
!(17  
at sight 见票即付 9Hf*cQ  
at the close 按收市盘 cW)Oi^q%o2  
at the opening 按开市盘 NZo<IKD$  
attestation 见证；见证条款 oe(9mYWKa6  
at-the-money option 平价期权 t1e4H=d>  
attorney 受权人；受托代表人 01LZE,.  
attornment 新拥有人承认书 }rzdm9  
attributable profit 可归属利润 xdd:yrC  
attributable share value 可归属股份价值 ~~C6)N~1  
Auckland Stock Exchange 奥克兰证券交易所 0).fBBNG  
auction 拍卖 T!l mO?Q  
auctioneer 拍卖商 [3j$ 4rP  
audit 审计；核数 [8F \;  
Audit Commission 审计署 3y
TQ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] @72x`&|I?u  
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〕 6IEUJ
-M Z  
audit review 帐目审查 eM?rc55|  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ta&Q4v&-  
audited account 审计帐目；经审计的帐目 8To7c  
audited annual account 经审计的周年帐目 xi680'  
audited balance sheet 经审计的资产负债表 ^Sy^+=wK3  
auditor 核数师；核数主任；审计师 (jM<T;4  
auditor's certificate 核数师证明书；审计师证明书 H<`^w)?  
auditor's report 核数师报告；审计师报告 2X|CuL{]  
Aussie bond 澳元债券 1P_F
e[8  
austerity budget 紧缩预算 5ZnSA9?  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Y 3o^Euou  
Australia All Ordinaries Index 澳洲所有普通股票指数 +w "XNl  
Australian Dollar [AUD] 澳元 N0=-7wMk(Z  
Australian Options Market 澳大利亚期权市场 CE~r4  
Australian Securities Commission 澳洲证券事务监察委员会 f%2%T'Q  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 7{n\yl?  
Australian Stock Exchange 澳大利亚证券交易所 f;.SSiT  
Austrian Schilling [ATS] 奥地利先令 0jBKCu  
authentication 认证；鉴证 MWBXs75I  
authority to purchase 委托购买证；委购书
|/@0~O(6  
authorization 认可；核准；授权；授权书 A)8rk_92Q  
authorization by direction 指示授权 |]^l^e6m  
authorization by instruction 指令授权 R=`U4Ml;  
authorization by warrant 令状授权 0/ut:RV0  
authorization of unit trust 单位信托的认可 SK's!m:r=  
authorized agent 指定代理人 ?E%+}P  
authorized capital 法定资本 +.w[6  
authorized clerk 出市员 7egq4gN]2Y  
authorized dealer 认可交易商 GGCqtA^@7d  
authorized financial institution 认可财务机构 KzV.+f  
authorized fund 认可基金 FyCBNtCv  
authorized fund house 获授权的基金公司；认可基金公司 e\`wlaP,  
authorized institution 认可机构 z~F37]W3[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 {3_Gjb5\\4  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 sNL+
F  
authorized insurer 获授权保险人；获认可承保人 4 GUA&qs  
authorized investment 特准投资项目 ,1,&b_  
authorized person 获授权人 ZQ|5W6c  
authorized representative 获授权代表 5)w4)K-%  
authorized share capital 法定股本 W:WQaF`2x  
automated quotation system 自动报价系统 jQ6Xr&}  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ze&#i6S  
自动交易系统〔香港期货交易所有限公司〕 JlUb0{8PE  
automatic adjustment mechanism 自动调整机制 _0K.Fk*(!  
automatic adjustment system 自动调整系统 D>P;Izb  
Automatic Clearing House 自动票据交换所 N8VVGPa  
automatic exchange rates accumulation system 自动化汇率累集系统 hje! w`  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 gt'*B5F(  
automatic teller machine [ATM] 自动柜员机 47KNT7C  
autopay 自动转帐 8+ov(B;(  
available assets 可用资产 22z1g(;@  
available fiscal reserve 现存财政储备 012Lwd  
available profit 可用利润 IAYACmlN&  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ]a M-p@  
average 平均；平均数；海损 ((qGh>*  
average basic salary 平均基本薪金 xWDR726  
average consumer expenditure 平均消费开支；一般消费开支 fTcY"A,2  
average cost 平均成本 -OWZ6#v(  
average cost of land production 增辟土地平均成本 #*^e,FF<  
average daily turnover 平均每日成交额 K!p,x;YX  
average daily wage rate 平均每日工资率 R }1W  
average expenditure pattern 平均开支模式 +s ULo  
average growth rate 平均增长率 #G[t X6gU  
average net fixed assets 固定资产平均净值 ^+wk  
average of relatives 相对价格平均数 40u7fojg2  
average price 平均价格 !~)90Z!  
average propensity to consume 平均消费倾向；一般消费倾向 i0\)%H:z
 
average propensity to save 平均储蓄倾向；一般储蓄倾向 ?IILt=)<  
average rate 平均率 iUTU*El>  
average revenue 平均收入；平均收益 f~q4{  
average stock 平均库存；平均存货 19p8B&  
average yearly rent 平均年租 uxb:^d?D!  
avoidance of double taxation 避免双重课税 :5jexz."M  
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 >g]ON9CGH  
>La><.z~  
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