一些有用的会计术语(也不知道发的地方对不对)A

A: V}V->j*  
A share Ａ股；甲类股份 necY/&Ld-  
abatement of tax 减税；减扣免税额 kGD_w  
ABN AMRO Bank N.V. 荷兰银行 jz8u'y[n7  
above-the-line expenditure 线上项目支出；经常预算支出 cUq]PC$|  
above-the-line receipt 线上项目收入；经常预算收入 @6UtnX'd  
ABSA Asia Limited 南非联合亚洲有限公司 !@& 3q|  
absolute change 绝对数值变更 L"ho|v9:  
absolute expenditure 实际开支 v_XN).f;  
absolute guideline figure 绝对准则数字 g`pq*D  
absolute interest 绝对权益 2W+~{3[#  
absolute order of discharge 绝对破产解除令 uZ?P
{E,K  
absolute profit margin 绝对利润幅度 _*~F1% d  
absolute value 实值；绝对值 aMI;;iL^  
absolutely vested interest 绝对既得权益 S
WrTM  
absorbed cost 已吸收成本；已分摊成本 z3aGK  
absorption 吸收；分摊；合并 .RpJZ[E  
absorption rate 吸收率；摊配率；分摊率 yX!fj\R  
ACB Finance Limited 亚洲商业财务有限公司 SXw r$)4_  
acceptable form of reciprocity 合理的互惠条件 
!R@LC  
acceptable rate 适当利率；适当汇率 5&8E{YXr  
acceptance agreement 承兑协议 CE3l_[c  
acceptance for honour 参加承兑 ndD>Oc}"3  
acceptor 承兑人；接受人；受票人 ExG(*[l  
acceptor for honour 参加承兑人 JwMRquQv  
accident insurance 意外保险 htB7 j(  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]0D-g2!|A  
accident insurance scheme 意外保险计划 =n,;S W  
accident year basis 意外年度基准 ;7\Fx8"s[  
accommodation 通融；贷款 (m3hD)!+y  
accommodation bill 通融票据；空头票据 [
+o{0o>  
accommodation party 汇票代发人 :-{"9cgFR  
account balance 帐户余额；帐户结余 ;^/ruf[t  
account book 帐簿 *}vvS^c0  
account collected in advance 预收款项 2 `AdNt,  
account current book 往来帐簿 N1'"7eg/  
account of after-acquired property 事后取得的财产报告 !*v% s  
account of defaulter 拖欠帐目 jzf
~n~  
account payable 应付帐款 ?d%)R*3IX  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 =G}a%)?As\  
account receivable 应收帐款 jgE{JK\n4  
account receivable report 应收帐款报表 ~m=GS[=  
account statement 结单；帐单；会计财务报表 VVQ~;{L  
account title 帐户名称；会计科目 Q+1ot,R  
accountant's report 会计师报告 8fqabR  
Accountant's Report Rules 会计师报告规则 wKpGJ& {  
accounting and auditing procedure 会计与审计程序；会计与核数程序 i6paNHi*  
Accounting Arrangements 《会计安排》 [<=RsD_q~  
accounting basis 会计基础 :=Zd)i)3  
accounting by Official Receiver 破产管理署署长呈交的帐目 . Z&5TK4I  
Accounting Circular 《会计通告》 o'lG9ePM|  
accounting class 会计类别 `p\%ha!,w  
accounting date 记帐日期；会计结算日期 /D"T\KNWr  
accounting for money 款项核算 1te^dh:Vp  
Accounting Officer 会计主任 ~ n<|f  
accounting period 会计报告期；会计期 _-fLD  
accounting policy 会计政策；会计方针 hp)>Nzdx  
accounting practice 会计惯例 }#1.$a  
accounting principle 会计准则  Z`*V9  
accounting record 会计记录 -`4]u!A  
accounting report 会计报告 ZJ{DW4#t  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 SGl|
{+(A  
Accounting Society of China 中国会计学会 U
)kyq  
accounting statement 会计报表 mH,s!6j?Vp  
accounting system 会计制度；会计系统 ])?dqgwa  
accounting transaction 会计事项；帐务交易 B<s+I#  
accounting treatment 会计处理 Hs)]  
accounting year 会计年度 r)S:=Is5  
accretion 增值；添加 I~l_ky|a !  
accrual 应计项目；应累算数目 S+06p
j4Ie  
accrual basis 应计制；权责发生制 2M+RA}dX  
accrual basis accounting 应计制会计；权责发生制会计 /eHf8l  
accrue 应累算；应计 lSR\wz*Fk  
accrued benefit 应累算利益 L~ax`i1:"  
accrued charges 应计费用 P{dR pH|  
accrued cumulative preference share dividend 应累算的累积优先股股息 &3/`cl[+  
accrued expenses 应累算费用 Sp[9vlo8  
accrued interest payable 应付利息；应计未付利息 $MasYi
 
accrued interest receivable 应收利息；应计未收利息 ~"S5KroN  
accrued right 累算权益 il>+jVr  
accruing profit 应累算的利润 }F1Asn  
accumulated fiscal reserve 累积财政储备 _A]jiPq  
accumulated profit 累积利润；滚存溢利 *?Eu{J){7%  
accumulated reserve 累积储备 #4|RaI|.  
accumulation of surplus income 累积收益盈余 {W?!tD43"  
acquired assets 既得资产 f
#h0O3  
acquisition 收购；购置；取得 HV!P]82Pa  
acquisition cost 购置成本 Oi?Q^ISxP  
acquisition expenses 购置费用
TJNE2  
acquisition of 100% interest 收购全部股权 "|i1AR:I  
acquisition of control 取得控制权 5S? "<+J'  
acquisition of fixed assets 购置固定资产 UP-2{zb |?  
acquisition of shell “买壳” 9>+>s ?IgK  
acquisition price 收购价 nxN("$'cq  
act of God 天灾 pjO  
acting partner 执事合伙人 5 n4/}s  
active market 买卖活跃的市场；交投畅旺的市场；旺市 07^.Z[(pCt  
active partner 积极参与的合伙人 M(8xwo-W  
active trading 交投活跃 4`~OxL  
actual circulation 实际流通 ,dba:D=l  
actual cost 实际成本 `*CoVx~fk  
actual expenditure 实际开支；实际支出 /,7#%D  
actual income 实际入息；实际收入；实际收益 *Iw19o-I  
actual market 现货市场 Q\X_JZ  
actual price 现货价；实际价格 blz#M #  
actual profit 实际利润 &h[)nD  
actual quotation 实盘；实际价位；实际报价 G%gdI3h1Z  
actual year basis 按实际年度计算 ;\"Nekd|  
actuals 实货 yzpa\[^  
actuarial investigation 精算调查 3znhpHO)  
actuarial principle 精算原则 M/V"Ke"N  
actuarial report 精算师报告 F-Z>WC{+  
Actuarial Society of Hong Kong 香港精算学会 Q9y|1W
g1W  
actuarial valuation 精算师估值 *QW.#y>"j  
actuary 精算师 dY?l oFz  
ad referendum agreement 暂定协议；有待覆核的协定 /_fZ2$/  
ad valorem duty 从价税；按值征税 h<m>S
,@g  
ad valorem duty system 从价税制 :%Z)u:~':  
ad valorem fee 从价费 9F,XjPK
=  
ad valorem tariff 从价关税 yMNOjs'c {  
additional allowance 额外免税额 j+<!4 0#  
additional amount for unexpired risk 未过期风险的额外款额 f].z.  
additional assessable profit 补加应评税利润 nb5%a  
additional assessment 补加评税 rGH7S!\AM  
additional commitment 额外承担 3I?yRE
 
additional commitment vote 额外承担拨款 !4F@ !.GG!  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Z[+Qf3j}o6  
additional dependent parent allowance 供养父母额外免税额 ,[m4+6G5  
additional provision 额外拨款 9LQy0Gx  
additional stamp duty 附加印花税 |q o3 E  
additional tax 补加税罚款；补加税款 hQSJt[8My  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 5}NO~Xd<  
adjudged bankrupt 被裁定破产 Cyv_(Oh?dv  
adjudicated bankrupt 裁定破产人 p*P0<01Z  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 7;}TNK\+v  
adjudication of bankruptcy 裁定破产；宣告破产 ku^2K  
adjudication of insolvency 裁定无力偿还债务 C~iFFh6:  
adjusted actual 经调整的实数；调整后的实数 b(ryk./ogx  
adjusted current assets 经调整的流动资产；调整后的流动资产 Vfw +m1sS  
adjusted figure 经调整的数字；调整后的数额 I |D]NY^  
adjusted liabilities 经调整的负债；调整后的负债 RkdAzv!Y7  
adjusted loss 经调整的亏损；调整后的亏损 # 9f 4{=\  
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 n O}x,sG2'  
adjusted profit 经调整的利润；调整后的利润 jM@@N.  
adjusted surplus 经调整的盈余额；调整后的盈余额 AMgvk`<f  
adjusted value 经调整的价值；调整后的价值 ;c~DBJg'|  
adjustment 调整；修订；理算〔保险〕 F7x< V=4{  
adjustment centre 调剂中心 @7PE&3  
adjustment lag 调整过程的时间差距；调整时差 `0ju=FP'u5  
adjustment mechanism 调整机制 A&'HlI%J  
adjustment of loss 亏损调整 F0NNS!WP7^  
adjustment process 调整过程；调整程序 DA4!-\bt@  
adjustment range 调整幅度 `~t$k7wm=  
administered exchange rate 受管制汇率 Pb D|7IM  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 qj|B #dU  
administration expenses 行政费用 E{9{%J  
administration fee 手续费；行政费 A%M&{S'+|X  
administration in bankruptcy 破产管理 QQjMC'  
administration order 遗产管理令 6ud<B  
administrator 管理人；遗产管理人 EVmE{XlD;  
administrator of the estate 遗产管理人 `V ++})5v  
admission of debt 债项承认书 q14A'XW  
admission of proof 接纳债权证明 UE\@7  
advance 放贷款项；垫付款项；预支款项；预付款项 ]*;+ U6/?  
advance account 暂支帐目；预付款帐户 "=!
QSb  
advance compensation 预付补偿金 4sK|l|W  
advance from shareholder 股东垫款 NU/~E"^I.  
advance pending reimbursement 预支以待日后付还 o:Z*F0qm  
advanced economy 先进经济体系 p|
%Y\!  
advancement 预付；预付财产 7e#|=e *I!  
advances warrant 垫款令 H"?-&>V-  
advancing 贷出 z
T+yZA.L  
adverse balance 逆差 cfe[6N  
adverse exchange 逆汇 =Jl1D*B*  
advertisement addressed to shareholders 在报章刊登的致股东通告 Pq7tNM E  
advice for collection 托收通知书 TAJ9Y<  
advice of drawing 提款通知书；汇票通知书 Y=

rW.yK8  
advice of payment 付款通知 Js#c9l{{  
Advisory Committee [Securities and Futures Commission] zZh`go02E  
谘询委员会〔证券及期货事务监察委员会〕 <F.Ol/'h  
Advisory Committee on Diversification 经济多元化谘询委员会  Ez1*}  
affidavit 誓章；遗产申报誓章 &FvNz  
affidavit of no receipt 述明无收款的誓章 lB\j>.c  
affiliate 联号；联营公司；附属公司 ?y45#Tk]  
affiliated company 附属公司；联号；联营公司 LveqG  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 +Vf|YLbhJ  
affordability 负担能力 :U[_V4?7  
African Development Bank [AfDB] 非洲开发银行 E 0pF; P5  
after-acquired property 事后取得的财产 CX'E+  
after-hours dealing 市后交易 s9GPDfZ  
after-tax profit 税后盈利；税后利润；税后溢利 TAC\2*bWje  
agency agreement 代理协议 LP)mp cQ  
agency expenses 代理机构的开支 ptq{$Y{_  
agency fee 代理费 {}^ELw  
Agency Law 《代理法》 LA@}{hU  
agent 代理人；承销人 x}>tX
  
agent of company 公司代理人 u!`C:C'  
agent's fee 代理人费；经纪费 ]R>k0X.V  
aggregate 总计；总数；总体数字 ze\~-0ks+  
aggregate amount 总款额；总额 IKr7"`  
aggregate assets and liabilities 总体资产与负债 !<6wrOMaO  
aggregate at constant price 按固定价格计算的总体数字 +m7x>ie)  
aggregate demand 总需求 6$dm-BI  
aggregate gross position 总持仓量 $-AvH(@  
aggregate limit 总限额 >`\*
{]  
aggregate of salaries tax 合计薪俸税 OB^2NL~Q~  
aggregate performance 总体表现；总体业绩 *wF:Q;_<z  
aggregate supply 总体供应 g4$%)0x%  
aggregate surplus 总盈余 1W!n"3#  
aggregate total 整体总额 fY"28#  
aggregate value 总值；合计价值 E;d 5$  
aggregated basis 合计基准 CC-:dN
b  
aggregated net chargeable income 合计应课税入息实额 =K>Z{%i  
aggregation 合并计算；合计；总和 I2DmM"-|  
aggregation of incomes of husband and wife 夫妇入息合并计算 aQ
mL=9  
aggregation of property 财产的总和 d=KOV;~);  
agio 差价；贴水 *nW9)T  
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》 8k`z
MT  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment d,+n,;6Cf  
《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》 xR&,QrjQG  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment dS&8R1\>1  
《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》 jRkq^}  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment K]Cvk%  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 v(7A=/W_  
agreement for a settlement 授产协议 E6@;e-]j  
agreement for assignment 转让协议 {n{}Y.  
agreement for sale 售卖协议；买卖协议 dGteYt
_F  
agreement for sale and purchase 买卖协议 3ElpS^2W  
agreement for the payment of interest 支付利息协议 l=]vC +mU  
agreement for the repayment of money 还款协议 q5W'P>  
agreement of reinsurance 再保险协议 eztk$o  
Agricultural Bank of China 中国农业银行 Xbtv}g<0c  
air passenger departure tax 飞机乘客离境税 ge oN4  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 @Kr)$F  
airport tax 机场税 g&vEc1LNo  
alcohol duty 酒精税 ^Q,/C8qeb  
alienation 让与；让渡；转让 ~+C#c,Nw  
alimony 生活费；赡养费 uRy6~'  
All Ordinaries Index [AOI] 所有普通股指数 U[D<%7f  
all risks 全险；综合险 &P3vcB  
All Sales Record for Stock Market 《股票市场成交报告》 <"+C<[n.  
Allied Capital Resources Limited 新联财务有限公司 ,7g;r_qwA  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 PK4UdT  
allocation letter 拨款信件 a!K;8#xc  
allocation of fund 分配款项；预留款项 !~l%6Z5  
allocation of profit 利润分配；溢利分配 z.^ )r  
allocation warrant 拨款令 Xt84Evo  
allotment 分配；配股 x+e _pb   
allotment notice 股份配售通知；配股通知 (Qm;]?/  
allotment of shares 股份分配 /6c10}f  
allowable 可获宽免；免税的 P.B'Gh#^  
allowable business loss 可扣除的营业亏损 fdG.=7`  
allowable expenses 可扣税的支出 o?FUVK  
allowance 免税额；津贴；备抵；准备金 WCu%@hh=h  
allowance for debts 债项的免税额 ;alFK*K6  
allowance for depreciation by wear and tear 耗损折旧免税额 |]cDz  
allowance for funeral expenses 殡殓费的免税额 B
-|Zo_7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
l7!)#^`2_  
allowance for repairs and outgoings 修葺及支出方面的免税额 )x&@j4,  
allowance to debtor 给债务人的津贴 KgWT&^t  
alteration of capital 资本更改 iGMONJRO  
alternate trustee 候补受托人 [1^wy#  
amalgamation 合并 ~(/HgFLLu  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 b1]_e'jj  
ambit of charges 征税范围；收费范围 5z ^UQq  
amended valuation 经修订的估值 a?~csP^?}  
American Commodities Exchange 美国商品交易所
!@Lc/'w  
American Express Bank Limited 美国运通银行 "\r~,S{:  
American Stock Exchange 美国证券交易所 veg!mY2&  
amortization 摊销 3og$'#6P  
amount due from banks 存放银行同业的款项 f;H#TSJ  
amount due from banks abroad 存放海外银行同业的款项 i?dKmRp(@y  
amount due from holding companies 控股公司欠款 ld}$Tsy0  
amount due from local banks 存放本港银行同业的款项 mS}x2&  
amount due to banks 银行同业的存款 ,D2_Z]  
amount due to banks abroad 海外银行同业的存款 yGGB  
amount due to holding companies 控股公司存款 WcO,4:  
amount due to local banks 本港银行同业的存款 UH-uU~  
amount due to outport banks 外埠银行同业的存款 89#0vG7m  
amount for note issue 发行纸币的款额 xcvr D  
amount of bond 担保契据的款额 Wx)U<:^e  
amount of consideration 代价款额 cievC,3*  
amount of contribution 供款数额 'Sy *'&  
amount of indebtedness 负债款额 ZNpExfGEU  
amount of principal of the loan 贷款本金额 S/<"RfVU#o  
amount of rates chargeable 应征差饷数额 OrEuQ-,i@  
amount of share capital 股本额 Ij}F<ZgZG  
amount of sums assured 承保款额 /:{_|P\  
amount of variation 变动幅度 auTTvJ  
amount of vote 拨款数额 6y,P4O*q  
amount payable 应付款额 Vy^yV|`v  
amount receivable 应收款额 I cR;A\z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @PoFxv  
analysis 分析 s7nX\:Bw:  
ancillary risk 附属风险 A:bPIXb  
annual account 周年帐目；周年帐目报表；年度决算；年结 27E9NO=  
annual accounting date 年结日期 WCmNibj  
annual allowance 每年免税额；年积金；年度津贴；年津 1m<?Q&|m$  
annual balance 年度余额 koEX4q  
annual disposable income 每年可动用收入 
gr`Ar;  
annual estimates 周年预算 omv6_DdZ  
annual fee 年费 rH&r6Xv[  
annual general meeting 周年大会 ,)rZAI  
annual growth rate 年增率；每年增长率 k/_8!^:'  
annual long-term supplement 长期个案每年补助金 (ND5CKCR^  
annual pensionable emolument 可供计算退休金的年薪 H8-D'q>R  
annual report 年报 ;j>Vt?:Pw  
Annual Report on the Consumer Price Index 《消费物价指数年报》 od}EM_  
annual return 周年报表；周年申报表；每年报税表格 |v$%V#Bo  
Annual Return Rules 《周年报表规则》 En,)}yI  
annual review of consumer prices 每年消费物价回顾 ..]*Ao2  
annual roll-forward basis 逐年延展方式 YF! &*6m  
annual salary 年薪 `o_fUOe8a  
annual statement 年度报表；年度决算表 \7t5U7v8U  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 yD[zzEuQ  
annuitant 年金受益人 xv$)u<Ve  
annuity 年金 pdi=6<?bd  
annuity contract 年金合约 %]chL.s  
annuity on human life 人寿年金 L`jB)wF/J  
antecedent debt 先前的债项 XatA8(_,5  
ante-dated cheque 倒填日期支票 s~Lfi.  
anticipated expenditure 预期开支 WjY{rM,K  
anticipated net profit 预期纯利 Jm %ynW  
anticipated revenue 预期收入 B0)`wsb_  
anti-inflation measure 反通货膨胀措施 ;V(H7 ZM  
anti-inflationary stance 反通货膨胀立场 `!nJS|  
apparent deficit 表面赤字 [;?"R-V"z  
apparent financial solvency 表面偿债能力 &\1'1`N1  
apparent partner 表面合伙人 6.U"_%  
application for personal assessment 个人入息课税申请书 }z%OnP  
application of fund 资金应用 CJ9cCtA  
application to release as liquidator and to destruct the books of accounts and documents 8"km_[JE e  
申请免除清盘人职务及毁灭帐簿与文件 |;A9A's  
appointed actuary 委任精算师 1 [Sv  
appointed auditor 委任核数师；委任审计师 QFW0KD`5  
appointed trustee 委任的受托人 Yzj%{fkh  
appointer 委任人 RDs,sj/Y9?  
apportioned pro rata 按比例分摊 Gr5`1`8|  
apportionment 分配；分摊 x7
"z(rKl  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^oQekga\l  
apportionment formula 分摊方程式 y#S1c)vU  
apportionment of estate duty 遗产税的分摊 {q&@nm40  
appraisal 估价；评估 81g9ZV(4  
appreciable growth 可观增长 9?uqQ  
appreciable impact 显着影响 owE<7TGPI?  
appreciable increase 可观增长 p`>AnfG  
appreciation 增值；升值 = :Po%Z%{  
appreciation against other currencies 相对其他货币升值 b/}'Vf[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ln ~4mN^  
appreciation tax 增值税 EfK
M*;A  
appropriation 拨款；拨用；拨付 1^aykrnQ>  
appropriation account 拨款帐目 [J~aAB  
Appropriation Bill 拨款法案 (E!%v`_0
 
appropriation-in-aid system 补助拨款办法 RK?jtb=&A  
approved assets 核准资产 C@%iQ]=  
approved basket stock 认可一篮子证券 mT96]V\  
approved budget 核准预算 ?E%+}P  
approved charitable donation 认可慈善捐款 &oA~ Tx  
approved charitable institution 认可慈善机构 ~6p5H}'H1  
approved currency 核准货币；认可货币 P,(9cyS{  
approved estimates 核准预算 BSN6|W  
approved estimates of expenditure 核准开支预算 vx'l>@]k  
approved overseas insurer 核准海外保险人 Jf2e<?`  
approved overseas trust company 核准海外信托公司 St
EQ -k  
approved pooled investment fund 核准汇集投资基金 Q-[3j  
approved provident fund scheme 认可公积金计划 aZ$/<|y~:_  
approved provision 核准拨款 8Bq-0=E  
approved redeemable share 核准可赎回股份 Gc wt7~  
approved regional stock 认可地区性证券 ]*0(-@  
approved retirement scheme 认可退休金计划 Kk7GZ  
approved subordinated loan 核准附属贷款 RF:04d  
arbitrage 套戥；套汇；套利  Q.yb4  
arbitrageur 套戥者；套汇者 jDkm:X}:  
arbitrary amount 临时款项 JRq3>P  
arrangement 措施；安排；协定 >E,Q  
arrears 欠款 EOhC6>ATh  
arrears of pay 欠付薪酬 vTdUuj3N  
arrears of revenue 逾期未收税款；逾期未收的帐项 z?)He)d  
articles of association 组织章程；组织细则；组织章程细则 QCWf.@n  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 guU=NQZ  
ascertainment of profit 确定利润 sdrWOq  
"Asia Clear" “亚洲结算系统” 40u7fojg2  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 }w#F6  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 SyAo, )j  
Asian Development Fund [ADF] 亚洲发展基金 ~T%Ui#Gc  
Asian dollar bond 亚洲美元债券 k=`$6(>Fz  
Asian dollar market 亚洲美元市场 zZ:xEc  
Asian dollar rate 亚洲美元利率 /[%w*v*'  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Hs$'0:  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ~cI
l$b  
asked price 沽盘；喊价；索价；卖方报价 +pz}4M`  
assessable income 应评税入息 t!jYu<P  
assessable loss 应评税亏损 Yk'm?p#~  
assessable profit 应评税利润 n}JPYu  
assessable value 应评税值 V#L'7">VP  
assessed profit 估定利润 A@2Bs5F  
assessed value 经评估价值 2
e59Ez%k6  
assessment 评税；评定；估价；评税单 >La><.z~  
assessment number 评税编号；估价编号 ,:UX<6l R  
assessment of additional tax 补加税评税 i$C-)d]  
assessment of performance 业绩评估；实绩评价 Bd&`Xfebj  
Assessor 评税主任 Wo!;K|~P  
asset price bubbles 资产价格泡沫 LTXz$Z]  
asset-backed securities 具资产保证的证券 JRY_nX  
assets accretion 资产增值 JhP\u3 QE  
assets and liabilities 资产与负债 0e16Ow6\!1  
assets betterment statement 资产递增表；资产改进表 =ewyQ  
assets lending 实物放款；有抵押贷款 ,EI:gLH  
assets of the company passing on the death 死者去世时转移的公司资产 D"^'.DL@wG  
assets pledged as security for liabilities 用作负债抵押的资产 _{)9b24(  
assets portfolio 资产投资组合 RgZOt[!.  
assets price 资产价格 y
`So&:1  
assets quality 资产质素 mp1ttGUtM  
assets realization 资产变现 "VTF}#Uo  
assets refinancing arrangement 资产再集资安排 orqJ[!u)`  
assets securitization 资产证券化 t,H
Fz6   
assets situated outside Hong Kong 在香港以外地方的资产 qyb
xXK:  
assets stripping 削减资产；拆卖资产 Ur3m[07H  
assets value 资产值 g`[$XiR  
assignee 承让人 cP rwW6  
assignment 转让；转让书；转让契 T$P-<s  
assignment of interest 权益转让 ?JXa~.dA  
assignment of letters patent and trade mark 专利证书及商标转让 24B<[lSK  
assignment of property 物业转让；物业转让书 t)a;/scT  
assignment right 转让权 ].mqxf  
assignor 转让人 |]sx+NlNc  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 8@eOTzm  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 g7n"  
associate member 附属会员 U>Gg0`>  
associated body corporate 相联法人团体 76@qHTh}  
associated company 相联公司；联属公司 n>FY?  
associated corporation 相联法团 Ia4)uV8  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] k;KdW P  
公认会计师公会〔英国〕 L0"~[zB]N  
Association of Futures Exchange Brokers 香港期货经纪协会 27#5y_ `  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 LW:1/w&pv  
association of underwriters 承保人组织 4 b,N8  
assumption of control 接管 :Li/=>R^  
assurance 担保；保险；转易；转易书 E=w3=\JP  
assurance of interest 权益的转易 ar^i|`D  
at 19XX price 按一九ＸＸ年价格计算 s([dGD$i  
at a discount 按赔价计算；按贴水价格计算；打折扣 L:R<e#kgS  
at a premium 按溢价计算；按升水价格计算 5kMWW*Xtf  
at call 通知付款；按通知 ]l;*$2w)  
at constant market price 按固定市价计算 `JURQ:l)3^  
at constant price 按固定价格计算 m9":{JI.w  
at cost 按成本计算 |yY`s6Uq  
at current market price 按当时市价计算；按现时市价计算 ,wj"! o#  
at current price 按当时价格计算；按现时价格计算 E6A/SVp  
at factor cost 按要素成本计算；按生产要素成本计算 +%0z`E\?M#  
at money-of-the-day price 按付款当日价格计算 w0J|u'H  
at or better 按指定或较佳价位〔买卖指令〕 eJ@~o{,?>  
at par 按面值计算；平价 #Dy?GB08  
at sight 见票即付 \'v(Xp6  
at the close 按收市盘 N4!<Xj  
at the opening 按开市盘 @g-Tk
  
attestation 见证；见证条款 Wf26  
at-the-money option 平价期权 kOrl\_!z3  
attorney 受权人；受托代表人 <L0#O(L  
attornment 新拥有人承认书 ajH"Jy3A  
attributable profit 可归属利润 3$/ 4wH^  
attributable share value 可归属股份价值 rf K8q'@  
Auckland Stock Exchange 奥克兰证券交易所 l*=aMjd?  
auction 拍卖 EL{vFP  
auctioneer 拍卖商 L}k/9F.5  
audit 审计；核数 \_BkY%a
 
Audit Commission 审计署 H)(jh  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 
IDFFc&  
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〕 7jG(<!,  
audit review 帐目审查 CNrIIsJ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ]0j9>s2|Z  
audited account 审计帐目；经审计的帐目 R9o-`Wz  
audited annual account 经审计的周年帐目 t?eH
'*>  
audited balance sheet 经审计的资产负债表 83Ou9E!W  
auditor 核数师；核数主任；审计师 6g:|*w  
auditor's certificate 核数师证明书；审计师证明书 au@a8MP  
auditor's report 核数师报告；审计师报告 L"(4R^]  
Aussie bond 澳元债券 k!L@GQ  
austerity budget 紧缩预算 Fke//- R  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 "&+3#D >  
Australia All Ordinaries Index 澳洲所有普通股票指数 nHXX\i  
Australian Dollar [AUD] 澳元 A;X=bj _&a  
Australian Options Market 澳大利亚期权市场 ]$iqa"{  
Australian Securities Commission 澳洲证券事务监察委员会 v3[@1FQ"  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 iw?I  
Australian Stock Exchange 澳大利亚证券交易所 2t#L:vY  
Austrian Schilling [ATS] 奥地利先令 Gu0 ,)jy\  
authentication 认证；鉴证 %yS3&Ju  
authority to purchase 委托购买证；委购书 Hf gz02Z$  
authorization 认可；核准；授权；授权书 2@j";
+  
authorization by direction 指示授权 6sfwlT  
authorization by instruction 指令授权 fz_nsVD  
authorization by warrant 令状授权 Yl cbW0'c  
authorization of unit trust 单位信托的认可 LRb,VD:/Y  
authorized agent 指定代理人 pW\'ZRj  
authorized capital 法定资本 1 jb/o5n;  
authorized clerk 出市员 k+ o|0  
authorized dealer 认可交易商 :Ixx<9c.  
authorized financial institution 认可财务机构 HfNDD|Zz  
authorized fund 认可基金 cQNsL  
authorized fund house 获授权的基金公司；认可基金公司 p<Z3tD;Z  
authorized institution 认可机构 >h~IfZU1  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ]3{0J  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 p*QKK@C  
authorized insurer 获授权保险人；获认可承保人 256LHY|6  
authorized investment 特准投资项目 =3xE:  
authorized person 获授权人 )(M7lq.e7  
authorized representative 获授权代表 #s-iy+/1oN  
authorized share capital 法定股本 $^/0<i$  
automated quotation system 自动报价系统 qQ[b VD\*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 3 fj  
自动交易系统〔香港期货交易所有限公司〕 T.e.{yO  
automatic adjustment mechanism 自动调整机制 ?i\;:<e4  
automatic adjustment system 自动调整系统 U\@
A_ B  
Automatic Clearing House 自动票据交换所 F0Jx(  
automatic exchange rates accumulation system 自动化汇率累集系统 JtKp(k&  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 XKOUQ
c4!R  
automatic teller machine [ATM] 自动柜员机 l(W[_ D  
autopay 自动转帐 ,Dmc2D  
available assets 可用资产 ,V] ]:eR  
available fiscal reserve 现存财政储备 +ZsX*/TOn  
available profit 可用利润 .\Fss(Zn  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 YB))S!;Ok  
average 平均；平均数；海损 jF ^5}5U  
average basic salary 平均基本薪金 <~emx'F|  
average consumer expenditure 平均消费开支；一般消费开支 @ T;L$x  
average cost 平均成本 | $^;wP  
average cost of land production 增辟土地平均成本 le)DgIT>=  
average daily turnover 平均每日成交额 :t$aN|>y  
average daily wage rate 平均每日工资率 |
[xi/Q^7  
average expenditure pattern 平均开支模式 f'(l&/4z{  
average growth rate 平均增长率 NUJ~YWO;  
average net fixed assets 固定资产平均净值 V~MiO.B  
average of relatives 相对价格平均数 XE3aXK'R  
average price 平均价格 tq50fq'  
average propensity to consume 平均消费倾向；一般消费倾向 ?8@>6IXn  
average propensity to save 平均储蓄倾向；一般储蓄倾向 #G]!%  
average rate 平均率 o}Cq.[G4
k  
average revenue 平均收入；平均收益 j=+"Qz/hr_  
average stock 平均库存；平均存货 '(+<UpG_Q}  
average yearly rent 平均年租 G\gMC <3  
avoidance of double taxation 避免双重课税 A1Y7
;-D  
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 .
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