一些有用的会计术语(也不知道发的地方对不对)A

A: -q[?,h  
A share Ａ股；甲类股份 Hg<]5  
abatement of tax 减税；减扣免税额 dH8H<K~  
ABN AMRO Bank N.V. 荷兰银行  $///N+B  
above-the-line expenditure 线上项目支出；经常预算支出 f)>=.sp  
above-the-line receipt 线上项目收入；经常预算收入 }z}oVc  
ABSA Asia Limited 南非联合亚洲有限公司 v=!]t=P)t  
absolute change 绝对数值变更
`Dj-(~x  
absolute expenditure 实际开支 $cc]pJy"}  
absolute guideline figure 绝对准则数字 QHK$2xtq|  
absolute interest 绝对权益 y:xZ(RgfF  
absolute order of discharge 绝对破产解除令 l2xM.v
R  
absolute profit margin 绝对利润幅度 *f1MgP*GKF  
absolute value 实值；绝对值 tip\vS)  
absolutely vested interest 绝对既得权益 n<?:!f`  
absorbed cost 已吸收成本；已分摊成本 <~'\~Zd+  
absorption 吸收；分摊；合并 `C,479~J  
absorption rate 吸收率；摊配率；分摊率 #5F\zeo@F?  
ACB Finance Limited 亚洲商业财务有限公司 $cnIsyKWY  
acceptable form of reciprocity 合理的互惠条件 60Y&)UR  
acceptable rate 适当利率；适当汇率 gz8<&*2  
acceptance agreement 承兑协议 @`)A
)  
acceptance for honour 参加承兑 gE|_hfm(  
acceptor 承兑人；接受人；受票人 IG 6yt  
acceptor for honour 参加承兑人 q45Hmz  
accident insurance 意外保险 h60*=+vdJ  
Accident Insurance Association of Hong Kong 香港意外保险公会 S_WYU&8  
accident insurance scheme 意外保险计划 Mc9%s$MT  
accident year basis 意外年度基准 c{zQX0  
accommodation 通融；贷款 >a[)F  
accommodation bill 通融票据；空头票据 +Ibcc8Qud  
accommodation party 汇票代发人 L9"V$MO  
account balance 帐户余额；帐户结余 5Osx__6$t  
account book 帐簿 -|
T.APxB  
account collected in advance 预收款项 SO9j/  
account current book 往来帐簿 2ACN5lyUS  
account of after-acquired property 事后取得的财产报告 2]hQ56Yv3  
account of defaulter 拖欠帐目 525W; mu{  
account payable 应付帐款 Jc
/*w  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 J&wrBVv1uk  
account receivable 应收帐款 0KE+RzrB  
account receivable report 应收帐款报表 {U>B\D  
account statement 结单；帐单；会计财务报表 qy"#XbBeV  
account title 帐户名称；会计科目 V|)3l7IC<  
accountant's report 会计师报告 '`I&g8I\  
Accountant's Report Rules 会计师报告规则 uD_iyK0,  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `J#(ffo-  
Accounting Arrangements 《会计安排》 V
^[o{'+  
accounting basis 会计基础 hIE$ut +  
accounting by Official Receiver 破产管理署署长呈交的帐目 oIN!3  
Accounting Circular 《会计通告》 \}Z5}~S  
accounting class 会计类别 IZ/+ROn  
accounting date 记帐日期；会计结算日期  [td)v,  
accounting for money 款项核算 -)PQ&[  
Accounting Officer 会计主任 <`}Oi5nW  
accounting period 会计报告期；会计期 ^fa+3`>  
accounting policy 会计政策；会计方针 E)7vuWOO  
accounting practice 会计惯例 9t9x&.A  
accounting principle 会计准则 /^SIJS@^`>  
accounting record 会计记录 To.CY^M  
accounting report 会计报告 "k[-eFz/@M  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 . _Bejh  
Accounting Society of China 中国会计学会 *F[@lY\p  
accounting statement 会计报表 R5(<:]  
accounting system 会计制度；会计系统 !`JaYUL[e  
accounting transaction 会计事项；帐务交易 mr&nB  
accounting treatment 会计处理 [> Q+=(l  
accounting year 会计年度 u
1R_u9  
accretion 增值；添加 x\T 9V~8a  
accrual 应计项目；应累算数目 jhl9  
accrual basis 应计制；权责发生制 iv*`.9TK-  
accrual basis accounting 应计制会计；权责发生制会计 (R5n
ND  
accrue 应累算；应计 @m[q0G}  
accrued benefit 应累算利益 kaqH.e(  
accrued charges 应计费用 jvv3;lWDL.  
accrued cumulative preference share dividend 应累算的累积优先股股息 `7[z%cuK  
accrued expenses 应累算费用 yY+)IU.  
accrued interest payable 应付利息；应计未付利息 `83s97Sa  
accrued interest receivable 应收利息；应计未收利息 d0vn/k2I  
accrued right 累算权益 ~PAF2  
accruing profit 应累算的利润 $dIu${lu  
accumulated fiscal reserve 累积财政储备 'B>fRN  
accumulated profit 累积利润；滚存溢利 AwN7/M~'  
accumulated reserve 累积储备 I&%{%*y  
accumulation of surplus income 累积收益盈余 VC$,Y  
acquired assets 既得资产 ~gg(i"V  
acquisition 收购；购置；取得 ra2sYH1wr  
acquisition cost 购置成本 9$U@h7|Q`  
acquisition expenses 购置费用 Jr+~'  
acquisition of 100% interest 收购全部股权 >>22:JI`  
acquisition of control 取得控制权 kV9S+ME  
acquisition of fixed assets 购置固定资产 dNK Q&TC  
acquisition of shell “买壳” 8`~M$5!  
acquisition price 收购价 R9bsl.e  
act of God 天灾 dnRbt{`jP  
acting partner 执事合伙人 HGM? ?=  
active market 买卖活跃的市场；交投畅旺的市场；旺市 sxc^n aK0  
active partner 积极参与的合伙人 ;r'y/Y'?  
active trading 交投活跃 E0?R,+>&4  
actual circulation 实际流通 6:_@;/03%  
actual cost 实际成本 `<_A#@  
actual expenditure 实际开支；实际支出 TkHyXOk"Ky  
actual income 实际入息；实际收入；实际收益 _sLSl;/t  
actual market 现货市场 JWQd/   
actual price 现货价；实际价格 5yBaxw`  
actual profit 实际利润 qM}Uk3N0  
actual quotation 实盘；实际价位；实际报价 ;r<(n3"F  
actual year basis 按实际年度计算 b/;!yOF  
actuals 实货 :buH\LB*P  
actuarial investigation 精算调查 17kh6(X  
actuarial principle 精算原则 qTxw5.Ai!  
actuarial report 精算师报告 i;Y3pF0%P  
Actuarial Society of Hong Kong 香港精算学会 tf<}%4G  
actuarial valuation 精算师估值 #x|x
L7  
actuary 精算师 /,Unp1D  
ad referendum agreement 暂定协议；有待覆核的协定 !A_<(M<  
ad valorem duty 从价税；按值征税 Q5Yy \M  
ad valorem duty system 从价税制 !'m MGxkEb  
ad valorem fee 从价费 SUGB)vEa  
ad valorem tariff 从价关税 kHMD5Q  
additional allowance 额外免税额 N!me:|Dn  
additional amount for unexpired risk 未过期风险的额外款额 wwmHr!b:6  
additional assessable profit 补加应评税利润 p>x[:*  
additional assessment 补加评税 
xwvg@  
additional commitment 额外承担 EY+/ foP  
additional commitment vote 额外承担拨款 <7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ct o+W}k  
additional dependent parent allowance 供养父母额外免税额 e8E*Urtz  
additional provision 额外拨款 ;zq3>
A  
additional stamp duty 附加印花税 itotn!Wb`  
additional tax 补加税罚款；补加税款 3jR>  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 JdYmUM|K/c  
adjudged bankrupt 被裁定破产 dOG]Yjc  
adjudicated bankrupt 裁定破产人 pX 4:WV  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ,EsPm'`?A/  
adjudication of bankruptcy 裁定破产；宣告破产 7 k:w3M  
adjudication of insolvency 裁定无力偿还债务 U-h'a: K  
adjusted actual 经调整的实数；调整后的实数 |aWeo.;c  
adjusted current assets 经调整的流动资产；调整后的流动资产 *aem5E`c  
adjusted figure 经调整的数字；调整后的数额 skSs|slp  
adjusted liabilities 经调整的负债；调整后的负债 Dq
xtc|vo  
adjusted loss 经调整的亏损；调整后的亏损 [v0[,K  
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 6>L)  
adjusted profit 经调整的利润；调整后的利润 r [NI#wW  
adjusted surplus 经调整的盈余额；调整后的盈余额 Ku'OM6D<  
adjusted value 经调整的价值；调整后的价值 BeR7LV  
adjustment 调整；修订；理算〔保险〕 +F>9hA  
adjustment centre 调剂中心 m%$GiNs}  
adjustment lag 调整过程的时间差距；调整时差 0;J#".(KQ  
adjustment mechanism 调整机制 8VWkUsOoI  
adjustment of loss 亏损调整 "K Or)QD/  
adjustment process 调整过程；调整程序 S{uKm1a  
adjustment range 调整幅度 &Y`V A  
administered exchange rate 受管制汇率 H]I^?+)9  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 n7EG%q6m+  
administration expenses 行政费用 HLL:nczj  
administration fee 手续费；行政费 0oC5W?>8s  
administration in bankruptcy 破产管理 H0dHW;U<1  
administration order 遗产管理令 U<|hIv-&  
administrator 管理人；遗产管理人 KzgW+6*G  
administrator of the estate 遗产管理人 dx.,  
admission of debt 债项承认书 M'(4{4rC  
admission of proof 接纳债权证明 (B/od#nU  
advance 放贷款项；垫付款项；预支款项；预付款项 W~W`fm  
advance account 暂支帐目；预付款帐户 k_,wa]ws$  
advance compensation 预付补偿金 <]w(1{q(  
advance from shareholder 股东垫款 Sh@en\m=#S  
advance pending reimbursement 预支以待日后付还 k'6Poz+<  
advanced economy 先进经济体系 %jBI*WzR  
advancement 预付；预付财产 '!V5 #J  
advances warrant 垫款令 (7zdbJX  
advancing 贷出 K-<kp!v  
adverse balance 逆差 ^Fop/\E  
adverse exchange 逆汇 (9!/bX<  
advertisement addressed to shareholders 在报章刊登的致股东通告 NP+*L|-;  
advice for collection 托收通知书 C<G`wXlP|  
advice of drawing 提款通知书；汇票通知书 M= ]]kJ:I  
advice of payment 付款通知 XT"-  
Advisory Committee [Securities and Futures Commission] LK>J]p  
谘询委员会〔证券及期货事务监察委员会〕 u*h+c8|zI  
Advisory Committee on Diversification 经济多元化谘询委员会 {e/6iSpT  
affidavit 誓章；遗产申报誓章 U=Hx&g  
affidavit of no receipt 述明无收款的誓章 Hyn*O)q!  
affiliate 联号；联营公司；附属公司 K|a^<| S  
affiliated company 附属公司；联号；联营公司 ;:`0:Ao.  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 4tGP- L  
affordability 负担能力 5eL_iNqJM  
African Development Bank [AfDB] 非洲开发银行 Qnr7Qnb
 
after-acquired property 事后取得的财产 VX'cFqrK3  
after-hours dealing 市后交易 q8=hUD%5C  
after-tax profit 税后盈利；税后利润；税后溢利 ' K\ $B_  
agency agreement 代理协议 2a,l;o$2&  
agency expenses 代理机构的开支 bMCy=5  
agency fee 代理费 o$XJSz|6  
Agency Law 《代理法》 RZL:k;}5  
agent 代理人；承销人 Q>QES-.l  
agent of company 公司代理人 l2.Lh<G  
agent's fee 代理人费；经纪费 jmkVolz  
aggregate 总计；总数；总体数字
6@X j  
aggregate amount 总款额；总额 B|pdqSI  
aggregate assets and liabilities 总体资产与负债 "TQ3{=j{  
aggregate at constant price 按固定价格计算的总体数字 WU:r:m+ >  
aggregate demand 总需求 bdBFDg  
aggregate gross position 总持仓量 7[/1uI9U8K  
aggregate limit 总限额 Fx]}<IudA^  
aggregate of salaries tax 合计薪俸税 7%7 \2!0J}  
aggregate performance 总体表现；总体业绩 y]YUuJ9a  
aggregate supply 总体供应 tUr
wg  
aggregate surplus 总盈余 [@4.<4Y  
aggregate total 整体总额 Dpf"H  
aggregate value 总值；合计价值 I5$]{:L|9  
aggregated basis 合计基准 Ojwhcb^  
aggregated net chargeable income 合计应课税入息实额 iH;IXv,b3  
aggregation 合并计算；合计；总和 ^?Y x{r~9  
aggregation of incomes of husband and wife 夫妇入息合并计算 FVo_=O)  
aggregation of property 财产的总和 h,Nq:"}  
agio 差价；贴水 ^ALR.N+<  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 6~O9|s^38w  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment /l.ox.4z#  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 x[m&ILr  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment I}!ErV  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 E4;@P']`  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment :,~]R,tJQ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 7wA.:$  
agreement for a settlement 授产协议 5;4bZ3e,0  
agreement for assignment 转让协议 (imaL,M-D  
agreement for sale 售卖协议；买卖协议 R{0
nk   
agreement for sale and purchase 买卖协议 4],*y`& g  
agreement for the payment of interest 支付利息协议 6$*\
%  
agreement for the repayment of money 还款协议 'U|Tye i?  
agreement of reinsurance 再保险协议 O&vE 5%x  
Agricultural Bank of China 中国农业银行 gd=gc<zYP  
air passenger departure tax 飞机乘客离境税 a}#8n^2  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 _ !r]**  
airport tax 机场税 65g"$:0  
alcohol duty 酒精税 7#G8qh<
 
alienation 让与；让渡；转让 8 mFy9{M  
alimony 生活费；赡养费 <,\Op=$l3I  
All Ordinaries Index [AOI] 所有普通股指数 NW AT"  
all risks 全险；综合险 L^b /+R#  
All Sales Record for Stock Market 《股票市场成交报告》 6!Z>^'6  
Allied Capital Resources Limited 新联财务有限公司 p@Va`:RDW  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 N#!**Q 0  
allocation letter 拨款信件 ZaKT~f%%z  
allocation of fund 分配款项；预留款项 NAnccB D!{  
allocation of profit 利润分配；溢利分配 lBN1OL[N  
allocation warrant 拨款令 \YN(rD-  
allotment 分配；配股 6_
vhBYLf  
allotment notice 股份配售通知；配股通知 Rg,]du u?  
allotment of shares 股份分配 s ~Xa=_+D  
allowable 可获宽免；免税的 ,!i!q[YkL9  
allowable business loss 可扣除的营业亏损 R{R'byre  
allowable expenses 可扣税的支出 M0$wTmXM  
allowance 免税额；津贴；备抵；准备金 A&8{0  
allowance for debts 债项的免税额 n5e1ky*9w  
allowance for depreciation by wear and tear 耗损折旧免税额 UU;U,q  
allowance for funeral expenses 殡殓费的免税额 ab
/^z0GT  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 t_\;G~O9-M  
allowance for repairs and outgoings 修葺及支出方面的免税额 *41 2)zEy  
allowance to debtor 给债务人的津贴 6&qT1nF1   
alteration of capital 资本更改 Z+EN]02|  
alternate trustee 候补受托人 <GRplkf`  
amalgamation 合并 8+=-!":]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 QH]G>+LI5  
ambit of charges 征税范围；收费范围 wSGW_{;-  
amended valuation 经修订的估值 W, YYL(L  
American Commodities Exchange 美国商品交易所 %'`L+y  
American Express Bank Limited 美国运通银行 Xpp%j  
American Stock Exchange 美国证券交易所 E,EpzB$_dj  
amortization 摊销 q8-*3
K  
amount due from banks 存放银行同业的款项 //
O9}-  
amount due from banks abroad 存放海外银行同业的款项 P"k`h=>!4  
amount due from holding companies 控股公司欠款 -Rcl(Q}LZ  
amount due from local banks 存放本港银行同业的款项 3`%U)gCT5  
amount due to banks 银行同业的存款 3l?-H|T  
amount due to banks abroad 海外银行同业的存款 A KjCm*K(q  
amount due to holding companies 控股公司存款 DM[gjfMXu  
amount due to local banks 本港银行同业的存款 ^.:dT?@R  
amount due to outport banks 外埠银行同业的存款 ?K9zTas@  
amount for note issue 发行纸币的款额 0[
QVU,]<  
amount of bond 担保契据的款额 %<?U`o@*  
amount of consideration 代价款额 tg|7\Z7i  
amount of contribution 供款数额 hY5tBL  
amount of indebtedness 负债款额 -q6d&D'B+  
amount of principal of the loan 贷款本金额 J~=tR1k  
amount of rates chargeable 应征差饷数额 </@3}rfUPg  
amount of share capital 股本额 x+;"(]#  
amount of sums assured 承保款额 Y[p  
amount of variation 变动幅度 Rk(2|I  
amount of vote 拨款数额 )Co&(;zf  
amount payable 应付款额 f0Zn3
1c^  
amount receivable 应收款额 z pV+W-j]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 JA(M'&q4  
analysis 分析 KvtX>3#qM  
ancillary risk 附属风险 "H"4]m1Wc  
annual account 周年帐目；周年帐目报表；年度决算；年结 YgfQ{3^I  
annual accounting date 年结日期 ^\Gukkmh}  
annual allowance 每年免税额；年积金；年度津贴；年津 (w
/)u  
annual balance 年度余额 Z7:TPY$b  
annual disposable income 每年可动用收入 Sn~h[s_(  
annual estimates 周年预算 sY*iR
q  
annual fee 年费 UP?]5x>  
annual general meeting 周年大会 Pi&8!e<  
annual growth rate 年增率；每年增长率 GDBxciv  
annual long-term supplement 长期个案每年补助金 m:4Ec>?e  
annual pensionable emolument 可供计算退休金的年薪 c
*:H6(u  
annual report 年报 $Il:Yw_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ek9Y9eJ"  
annual return 周年报表；周年申报表；每年报税表格 uL1$yf'  
Annual Return Rules 《周年报表规则》 |o0?u:  
annual review of consumer prices 每年消费物价回顾 ,LpGE>s  
annual roll-forward basis 逐年延展方式 P S [ifC  
annual salary 年薪 1,pg7L8H  
annual statement 年度报表；年度决算表 ;VlA~tv  
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 Sru}0M#M  
annuitant 年金受益人 9X%H$>s  
annuity 年金 SRfnT?u6  
annuity contract 年金合约 )HPe}(ypt  
annuity on human life 人寿年金 Y-vLEIX=  
antecedent debt 先前的债项 LkA_M'G  
ante-dated cheque 倒填日期支票 QT[yw6Z  
anticipated expenditure 预期开支 R3\oLT4  
anticipated net profit 预期纯利 :^92B?q  
anticipated revenue 预期收入 G zw $M  
anti-inflation measure 反通货膨胀措施 =U)e_q  
anti-inflationary stance 反通货膨胀立场 5$;#=WAY  
apparent deficit 表面赤字 N
J];Ck  
apparent financial solvency 表面偿债能力 8/oO}SLF  
apparent partner 表面合伙人 gI5"\"T{  
application for personal assessment 个人入息课税申请书 IP3%'2}-  
application of fund 资金应用 B+Ox#[<75  
application to release as liquidator and to destruct the books of accounts and documents C_q@ixF{  
申请免除清盘人职务及毁灭帐簿与文件 B4d\4S_r%  
appointed actuary 委任精算师 `:y
{  
appointed auditor 委任核数师；委任审计师 DuV@^qSbG.  
appointed trustee 委任的受托人 p#D
Jow  
appointer 委任人 ,4`=gKn  
apportioned pro rata 按比例分摊 oBqWIXM  
apportionment 分配；分摊 6OOdVS3\J  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0'Y'K6hG`  
apportionment formula 分摊方程式 ^;[|,:8f7L  
apportionment of estate duty 遗产税的分摊 XzV:q!e-  
appraisal 估价；评估 1NI%J B  
appreciable growth 可观增长 #eKg!]4-R  
appreciable impact 显着影响 $V?h68[c  
appreciable increase 可观增长 <1xs ya[e  
appreciation 增值；升值 uhJnDo  
appreciation against other currencies 相对其他货币升值 5q Y+^jO]o  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !\RBOdw C  
appreciation tax 增值税 IA&NMf;{  
appropriation 拨款；拨用；拨付 0S}ogU[k  
appropriation account 拨款帐目 :K]&
rGi,  
Appropriation Bill 拨款法案 <{xU.zp'  
appropriation-in-aid system 补助拨款办法 zFpM\{`[g  
approved assets 核准资产 -YD+xPD  
approved basket stock 认可一篮子证券 b?Zt3#  
approved budget 核准预算 .{}=!>U2  
approved charitable donation 认可慈善捐款 h:qt?$]J  
approved charitable institution 认可慈善机构 hI Q 2s  
approved currency 核准货币；认可货币 |2'u@<(Z/  
approved estimates 核准预算 q` Z_Bw  
approved estimates of expenditure 核准开支预算 DE659=Tq  
approved overseas insurer 核准海外保险人  h|Z%b_a  
approved overseas trust company 核准海外信托公司 34e>R?J  
approved pooled investment fund 核准汇集投资基金 E!_mXjlPc  
approved provident fund scheme 认可公积金计划 +T|M U  
approved provision 核准拨款 Q^c)T>OAI  
approved redeemable share 核准可赎回股份 LFHzd@Y7
"  
approved regional stock 认可地区性证券 R_
|Sg  
approved retirement scheme 认可退休金计划 ~0 5p+F)  
approved subordinated loan 核准附属贷款 riuG,$
EX  
arbitrage 套戥；套汇；套利 Rx\.x? &  
arbitrageur 套戥者；套汇者 7%x 3o#&  
arbitrary amount 临时款项 Dx1
w I  
arrangement 措施；安排；协定 5&QDZnsl  
arrears 欠款 (^)" qsB  
arrears of pay 欠付薪酬 B<}0r4T}  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~8#Ku,vEy  
articles of association 组织章程；组织细则；组织章程细则 _/(7:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 wEu"X  
ascertainment of profit 确定利润 ML9nfB^z!  
"Asia Clear" “亚洲结算系统” _5%NG 3c  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 F4T}HY>nZ  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 w4UaWT1J  
Asian Development Fund [ADF] 亚洲发展基金 Q+ tUxa+  
Asian dollar bond 亚洲美元债券 J/ !Mt  
Asian dollar market 亚洲美元市场 Za4X ;  
Asian dollar rate 亚洲美元利率 iT;~0XU7F  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 WBIJ9e2~  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Rfuq(DwD6  
asked price 沽盘；喊价；索价；卖方报价 f5p:o}U*  
assessable income 应评税入息 wE*jN~  
assessable loss 应评税亏损 ;3 |Z}P  
assessable profit 应评税利润 "B9aJo  
assessable value 应评税值 l{u2W$8  
assessed profit 估定利润 1+0DTqWz  
assessed value 经评估价值 A3jT;D9Y%  
assessment 评税；评定；估价；评税单 D;RZE  
assessment number 评税编号；估价编号 aOWfu^&H:  
assessment of additional tax 补加税评税 ImnN&[Cu  
assessment of performance 业绩评估；实绩评价 Gs7#W:e7  
Assessor 评税主任 Ivdg1X  
asset price bubbles 资产价格泡沫 %8N=4vTJ  
asset-backed securities 具资产保证的证券 tOQura
 
assets accretion 资产增值 |}YeQl  
assets and liabilities 资产与负债 2wKW17wj,  
assets betterment statement 资产递增表；资产改进表 =Y;w O8  
assets lending 实物放款；有抵押贷款 6L\?+=X  
assets of the company passing on the death 死者去世时转移的公司资产 /ZcqKC  
assets pledged as security for liabilities 用作负债抵押的资产 :% o32  
assets portfolio 资产投资组合 H7=[sL^  
assets price 资产价格 6gSo>F4=  
assets quality 资产质素 gr%!<2w  
assets realization 资产变现 0 jszZ_  
assets refinancing arrangement 资产再集资安排 \KpSYX1  
assets securitization 资产证券化 =5PNH2  
assets situated outside Hong Kong 在香港以外地方的资产 f-M9OI  
assets stripping 削减资产；拆卖资产 D. _*
p  
assets value 资产值 X?Yp=%%
 
assignee 承让人 1`;,_>8  
assignment 转让；转让书；转让契 5*
he  
assignment of interest 权益转让 ecjjCt2S  
assignment of letters patent and trade mark 专利证书及商标转让 9N?BWv}  
assignment of property 物业转让；物业转让书 '=^$;3Z  
assignment right 转让权 l'#P:eW  
assignor 转让人 {8YNmxF#  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 m:{ws~
  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 "N|gU;~W  
associate member 附属会员 HU='Hk!  
associated body corporate 相联法人团体 4jyDM68i  
associated company 相联公司；联属公司 g/2eY$6Z  
associated corporation 相联法团 :Jz@`s1n  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] j!oD9&W4~  
公认会计师公会〔英国〕 Sjogv  
Association of Futures Exchange Brokers 香港期货经纪协会 pP`KI'aUN  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ^9g+\W  
association of underwriters 承保人组织 .@(+.G  
assumption of control 接管 @\_l%/z{  
assurance 担保；保险；转易；转易书 GdxMHnn=  
assurance of interest 权益的转易 .^Z^L F  
at 19XX price 按一九ＸＸ年价格计算 .gPXW=r  
at a discount 按赔价计算；按贴水价格计算；打折扣 XKTX~:  
at a premium 按溢价计算；按升水价格计算 mnwYv..ePz  
at call 通知付款；按通知 LZ"yMnhOf  
at constant market price 按固定市价计算 W%)uKQha  
at constant price 按固定价格计算 ebuR-9  
at cost 按成本计算 Ki"o0u  
at current market price 按当时市价计算；按现时市价计算 B<`'h  
at current price 按当时价格计算；按现时价格计算 e{8j(` (;#  
at factor cost 按要素成本计算；按生产要素成本计算 9w%|Nk>=>  
at money-of-the-day price 按付款当日价格计算 0A7 qO1%xw  
at or better 按指定或较佳价位〔买卖指令〕 I`O)I&KH  
at par 按面值计算；平价 ~MOab e  
at sight 见票即付 4IW7^Pq`P  
at the close 按收市盘 }E}b/ulg1  
at the opening 按开市盘 pu"`*NL  
attestation 见证；见证条款 3O W)%  
at-the-money option 平价期权 [J6*Q9B<V&  
attorney 受权人；受托代表人 y].vll8R  
attornment 新拥有人承认书 AhjUFz  
attributable profit 可归属利润 r-ldqj  
attributable share value 可归属股份价值 H,F/u&O  
Auckland Stock Exchange 奥克兰证券交易所 ) ag8]   
auction 拍卖 iyRB}[y  
auctioneer 拍卖商 .Y?/J,Ch  
audit 审计；核数 6@2 S*\&  
Audit Commission 审计署 2`-yzm  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Xg](V.B6  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 RnA>oKc  
audit review 帐目审查 j\ dY  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 x@@U&.1_A  
audited account 审计帐目；经审计的帐目 |]<eJ|\=  
audited annual account 经审计的周年帐目 41d,<E  
audited balance sheet 经审计的资产负债表 c]y"5;V8  
auditor 核数师；核数主任；审计师 2!Mwui;%  
auditor's certificate 核数师证明书；审计师证明书 /Ww_
fY  
auditor's report 核数师报告；审计师报告 QzzV+YG$(4  
Aussie bond 澳元债券 GCf3'u  
austerity budget 紧缩预算 t:|+U:! >  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 o9l =Q  
Australia All Ordinaries Index 澳洲所有普通股票指数 b`4R`mo  
Australian Dollar [AUD] 澳元 X CjYm  
Australian Options Market 澳大利亚期权市场 HhmC
+3w.7  
Australian Securities Commission 澳洲证券事务监察委员会 E%f;Z7G  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 rY 0kzD/  
Australian Stock Exchange 澳大利亚证券交易所 !_EaF`oh(  
Austrian Schilling [ATS] 奥地利先令 1D,$Az~.  
authentication 认证；鉴证 78s:~|WB<{  
authority to purchase 委托购买证；委购书 d" "GG/  
authorization 认可；核准；授权；授权书 IQZBH2R  
authorization by direction 指示授权 ]aqHk  
authorization by instruction 指令授权 Qo4+=^(  
authorization by warrant 令状授权 suh@  
authorization of unit trust 单位信托的认可 V7zF5=w  
authorized agent 指定代理人 SX{shM2  
authorized capital 法定资本 JY\8^}'9  
authorized clerk 出市员 MNE{mV(  
authorized dealer 认可交易商 ^8mF
0K&  
authorized financial institution 认可财务机构 X[frL)k]  
authorized fund 认可基金 uc%
&g  
authorized fund house 获授权的基金公司；认可基金公司 > n~l\ fC  
authorized institution 认可机构 CvCk#:@HM  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Cmq.V@  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 AnbY<&OC1  
authorized insurer 获授权保险人；获认可承保人 o@?3i+%}8  
authorized investment 特准投资项目 Fh XR!x^  
authorized person 获授权人 Ek [V A\G  
authorized representative 获授权代表 ?UX
Ky  
authorized share capital 法定股本 (l28,\Bel  
automated quotation system 自动报价系统 ;CU<\  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] *0 ;DCUv  
自动交易系统〔香港期货交易所有限公司〕 -fl?G%:(!0  
automatic adjustment mechanism 自动调整机制 @#T*OH  
automatic adjustment system 自动调整系统 Q0K4_iN)&  
Automatic Clearing House 自动票据交换所 00') Ol&  
automatic exchange rates accumulation system 自动化汇率累集系统 wW3fsXu  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 gr'M6&>  
automatic teller machine [ATM] 自动柜员机 Dt~Jx\\  
autopay 自动转帐 Y",Fs(  
available assets 可用资产 z$3 
3NM  
available fiscal reserve 现存财政储备 Kilq Jg1%C  
available profit 可用利润 Lm kv.XF  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 RVFQ!0 C  
average 平均；平均数；海损 `laaT5G\y  
average basic salary 平均基本薪金 <a-I-~  
average consumer expenditure 平均消费开支；一般消费开支 or_x0Q  
average cost 平均成本 1cE3uA7  
average cost of land production 增辟土地平均成本 pV#~$e  
average daily turnover 平均每日成交额 {x $H#<Y  
average daily wage rate 平均每日工资率 ^X6fgsjz  
average expenditure pattern 平均开支模式 tJ>OZ  
average growth rate 平均增长率 v;S7i>\  
average net fixed assets 固定资产平均净值 Zho d%n3  
average of relatives 相对价格平均数 DiK@>$v  
average price 平均价格 Z!TLWX"  
average propensity to consume 平均消费倾向；一般消费倾向 |x|#n  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Le9^,B@Pb  
average rate 平均率 m*L*# ZBS  
average revenue 平均收入；平均收益 *P_ 3A:_  
average stock 平均库存；平均存货 DLYk#d: q?  
average yearly rent 平均年租 0]l _qxv  
avoidance of double taxation 避免双重课税 kji*7a?y  
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 zbdmz  
:E/]Bjq$;  
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