一些有用的会计术语(也不知道发的地方对不对)A

A: 6'Lij&,f?{  
A share Ａ股；甲类股份 `[:f;2(@  
abatement of tax 减税；减扣免税额 2^:5aABQ  
ABN AMRO Bank N.V. 荷兰银行 /Wj9Stj5  
above-the-line expenditure 线上项目支出；经常预算支出 Zd~Z`B} &  
above-the-line receipt 线上项目收入；经常预算收入 M@gm.)d  
ABSA Asia Limited 南非联合亚洲有限公司 C"F
(kgL  
absolute change 绝对数值变更 `U;4O)`n  
absolute expenditure 实际开支 \y0abxIHS  
absolute guideline figure 绝对准则数字 U|y+k`  
absolute interest 绝对权益 |~Z+Xla  
absolute order of discharge 绝对破产解除令 7%?A0%>6G  
absolute profit margin 绝对利润幅度 ,m:MI/)p  
absolute value 实值；绝对值 4~Z\tP|Q.  
absolutely vested interest 绝对既得权益 4W1"=VL[g  
absorbed cost 已吸收成本；已分摊成本 2} T"|56
 
absorption 吸收；分摊；合并 N}^\$
sVu_  
absorption rate 吸收率；摊配率；分摊率 nNL9B~d  
ACB Finance Limited 亚洲商业财务有限公司 xl<Cstr  
acceptable form of reciprocity 合理的互惠条件 {j^}"8GB  
acceptable rate 适当利率；适当汇率 _$F I>  
acceptance agreement 承兑协议 \Mi y+<8$  
acceptance for honour 参加承兑 WO '33Q(  
acceptor 承兑人；接受人；受票人 eR;cl$  
acceptor for honour 参加承兑人 hsVWD,w  
accident insurance 意外保险 m"xw5aa>  
Accident Insurance Association of Hong Kong 香港意外保险公会 7[8PSoo  
accident insurance scheme 意外保险计划 hB|LW^@v  
accident year basis 意外年度基准 Rr:,'cXGi  
accommodation 通融；贷款 $_<,bC1[  
accommodation bill 通融票据；空头票据 g y&B"`  
accommodation party 汇票代发人 R[Pyrs!H  
account balance 帐户余额；帐户结余 >-]Y%O;}  
account book 帐簿 #Ok*Or  
account collected in advance 预收款项 }t]CDa_n  
account current book 往来帐簿 CjykM])  
account of after-acquired property 事后取得的财产报告 \]o#tYN\a0  
account of defaulter 拖欠帐目 PiM@iS  
account payable 应付帐款 a[t2TjB  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Rb\\6BU0  
account receivable 应收帐款 b^FB[tZ\x  
account receivable report 应收帐款报表 D[9eu>"'9M  
account statement 结单；帐单；会计财务报表 sH#UM(N  
account title 帐户名称；会计科目 ^ b}_[B  
accountant's report 会计师报告 uZg Kex;c  
Accountant's Report Rules 会计师报告规则 \/'u(|G  
accounting and auditing procedure 会计与审计程序；会计与核数程序 3;#v$F8R  
Accounting Arrangements 《会计安排》 ,AWN *OS  
accounting basis 会计基础 O~w&4F;{  
accounting by Official Receiver 破产管理署署长呈交的帐目 elw<(<u`  
Accounting Circular 《会计通告》 nV GrW#'E  
accounting class 会计类别 wD"Y
1?Mr  
accounting date 记帐日期；会计结算日期 -Vw,9VCF  
accounting for money 款项核算 @R>J\>  
Accounting Officer 会计主任 @e+QGd;}  
accounting period 会计报告期；会计期 K^w(WE;db  
accounting policy 会计政策；会计方针 C:zK{+  
accounting practice 会计惯例 lcyan  
accounting principle 会计准则 kcI3pmgj  
accounting record 会计记录 2et7Vw  
accounting report 会计报告 hcwKi  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ll%[}C?~]?  
Accounting Society of China 中国会计学会 |%we@ E  
accounting statement 会计报表 (B]rINY|  
accounting system 会计制度；会计系统 ^q7 fN0"6  
accounting transaction 会计事项；帐务交易 ti3T?_  
accounting treatment 会计处理 05.^MU?^U  
accounting year 会计年度 wjQu3 ,Cj  
accretion 增值；添加 WFULQQ*  
accrual 应计项目；应累算数目 K`768%q  
accrual basis 应计制；权责发生制 WOG=Uy$  
accrual basis accounting 应计制会计；权责发生制会计 `/8Dmg  
accrue 应累算；应计 n<uF9N<   
accrued benefit 应累算利益 9}jF]P*Q  
accrued charges 应计费用 PiP\T.XANa  
accrued cumulative preference share dividend 应累算的累积优先股股息 uI!rJc>TX  
accrued expenses 应累算费用 Kbrb;r59  
accrued interest payable 应付利息；应计未付利息 9v8{JaI3  
accrued interest receivable 应收利息；应计未收利息 p,Qr9p3y  
accrued right 累算权益 6/Q'o5>NL:  
accruing profit 应累算的利润 tc.R(F96  
accumulated fiscal reserve 累积财政储备 r|:i: ii  
accumulated profit 累积利润；滚存溢利 ^#9 &Rk!t  
accumulated reserve 累积储备 .B+R+2uY3  
accumulation of surplus income 累积收益盈余 >/Gz*.  
acquired assets 既得资产 6DD"Asi+  
acquisition 收购；购置；取得 }v"X.fa^  
acquisition cost 购置成本 m?V4
r#t  
acquisition expenses 购置费用 ]ECzb/  
acquisition of 100% interest 收购全部股权 {.K>9#^m  
acquisition of control 取得控制权 p
PuE-EDk  
acquisition of fixed assets 购置固定资产 Q &<:W4N*  
acquisition of shell “买壳” 3Gubq4r  
acquisition price 收购价 nm_]2z O  
act of God 天灾 ]<V[H  
acting partner 执事合伙人 '%vb&a!.6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^y]CHr  
active partner 积极参与的合伙人 z:{'IY  
active trading 交投活跃 LJt#c+]Li  
actual circulation 实际流通 ]v{f!r=}  
actual cost 实际成本 BxS\"W  
actual expenditure 实际开支；实际支出
m-dyvW+  
actual income 实际入息；实际收入；实际收益 /'ccFm2  
actual market 现货市场 Y!N*J  
actual price 现货价；实际价格 : 9wW*Ix  
actual profit 实际利润 B"ZW.jMaI  
actual quotation 实盘；实际价位；实际报价 ]d=SkOq  
actual year basis 按实际年度计算 cah1'Y  
actuals 实货 1JMEniB+9  
actuarial investigation 精算调查 *7u~`  
actuarial principle 精算原则 c=p`5sN)  
actuarial report 精算师报告 =UE/GTbl  
Actuarial Society of Hong Kong 香港精算学会 ;}"_hLX  
actuarial valuation 精算师估值 .$pW?C 3e  
actuary 精算师 ) jv]Oz  
ad referendum agreement 暂定协议；有待覆核的协定 ~za=yZo7(  
ad valorem duty 从价税；按值征税 tpOMKh.`  
ad valorem duty system 从价税制 rJ|Q%utYz  
ad valorem fee 从价费 ^1^k<  
ad valorem tariff 从价关税 G0Q}
 1  
additional allowance 额外免税额 Vf9PHHH|   
additional amount for unexpired risk 未过期风险的额外款额 2oyTS*2u_&  
additional assessable profit 补加应评税利润 #9M6 q  
additional assessment 补加评税 4wk-f7I(  
additional commitment 额外承担 |WqEJ*$,  
additional commitment vote 额外承担拨款 1
BO$xq  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +[Cdd{2  
additional dependent parent allowance 供养父母额外免税额 rH Et]Xa  
additional provision 额外拨款 Dvbrpn!sk  
additional stamp duty 附加印花税 m7}PJ^*b  
additional tax 补加税罚款；补加税款 (N{Rda*8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ?a?i8rnWo  
adjudged bankrupt 被裁定破产 G- wQ weJ9  
adjudicated bankrupt 裁定破产人 sLrSi  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Z]kk.@P  
adjudication of bankruptcy 裁定破产；宣告破产 +y'V  
adjudication of insolvency 裁定无力偿还债务 u>SGa @R)  
adjusted actual 经调整的实数；调整后的实数 $8zsqd 4?  
adjusted current assets 经调整的流动资产；调整后的流动资产 g S xK9P  
adjusted figure 经调整的数字；调整后的数额 ^L#\z7  
adjusted liabilities 经调整的负债；调整后的负债 s3@sX_2  
adjusted loss 经调整的亏损；调整后的亏损 C%_^0#8-0  
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 RP 'VEJ  
adjusted profit 经调整的利润；调整后的利润 mCOJ1}  
adjusted surplus 经调整的盈余额；调整后的盈余额 =%P'?(o|  
adjusted value 经调整的价值；调整后的价值 ]k~Vh[[  
adjustment 调整；修订；理算〔保险〕 xEdCGwgp#  
adjustment centre 调剂中心 =.NZ{G  
adjustment lag 调整过程的时间差距；调整时差 9ZFvN*Zf'  
adjustment mechanism 调整机制 tVVnQX  
adjustment of loss 亏损调整 jyQ
Bx  
adjustment process 调整过程；调整程序 g-lF{Z  
adjustment range 调整幅度 ]4~- z3=y  
administered exchange rate 受管制汇率 ,Fo7E  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 H^_]' ~.  
administration expenses 行政费用 {];4  
administration fee 手续费；行政费 hpp>+=  
administration in bankruptcy 破产管理 eLE9-K+  
administration order 遗产管理令 tKg\qbY&
 
administrator 管理人；遗产管理人
}%LwaRT  
administrator of the estate 遗产管理人 oEPO0O  
admission of debt 债项承认书 vQf'lEFk  
admission of proof 接纳债权证明 P5M+usx  
advance 放贷款项；垫付款项；预支款项；预付款项 w}n:_e  
advance account 暂支帐目；预付款帐户 +bK[3KG4F5  
advance compensation 预付补偿金 iC- ?F cA  
advance from shareholder 股东垫款 s!S,;H  
advance pending reimbursement 预支以待日后付还 2B&Yw  
advanced economy 先进经济体系 kcT?<r  
advancement 预付；预付财产 rx`G*k{X  
advances warrant 垫款令 {6MLbL{
 
advancing 贷出 04-phEA2Q  
adverse balance 逆差 q)JG_Y.p  
adverse exchange 逆汇 LX A1rgUWT  
advertisement addressed to shareholders 在报章刊登的致股东通告 s)Sa KE*d  
advice for collection 托收通知书 pl62mp!  
advice of drawing 提款通知书；汇票通知书 {MX_t/o=f  
advice of payment 付款通知 _YF~D
U  
Advisory Committee [Securities and Futures Commission] )US|&> o8  
谘询委员会〔证券及期货事务监察委员会〕 CORX .PQ  
Advisory Committee on Diversification 经济多元化谘询委员会 x" 2
1 Jh  
affidavit 誓章；遗产申报誓章 f:
iK5g
 
affidavit of no receipt 述明无收款的誓章 L8-
  
affiliate 联号；联营公司；附属公司 MU5@(s3B?  
affiliated company 附属公司；联号；联营公司 pKK&+umg  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 o?A/  
affordability 负担能力 Fs_,RXW"  
African Development Bank [AfDB] 非洲开发银行 7Cf%v`B4D  
after-acquired property 事后取得的财产 xo{f"8}^  
after-hours dealing 市后交易 E:BEQ:(~L  
after-tax profit 税后盈利；税后利润；税后溢利 '>FJk`i
I  
agency agreement 代理协议 $t5 0<1  
agency expenses 代理机构的开支 y$@d%U*rW^  
agency fee 代理费 #u+BjuZo  
Agency Law 《代理法》 FxOhF03\=[  
agent 代理人；承销人 X'N4a  
agent of company 公司代理人 0^44${bA  
agent's fee 代理人费；经纪费 =QEg~sD^)s  
aggregate 总计；总数；总体数字 m'1NZV%#  
aggregate amount 总款额；总额 @(.?e<  
aggregate assets and liabilities 总体资产与负债 =!NYvwg6;o  
aggregate at constant price 按固定价格计算的总体数字  N3^pFy`  
aggregate demand 总需求 QC>I<j&`!  
aggregate gross position 总持仓量 D[{p~x^  
aggregate limit 总限额 Q6?+#}  
aggregate of salaries tax 合计薪俸税 b!hxx Z  
aggregate performance 总体表现；总体业绩 G-oCA1UdN  
aggregate supply 总体供应 Ne/jvWWN  
aggregate surplus 总盈余 ><iEVrpN  
aggregate total 整体总额 X?$Eb  
aggregate value 总值；合计价值 Lc^nNUzPo  
aggregated basis 合计基准 QQ@, v@j5  
aggregated net chargeable income 合计应课税入息实额 >K#Z]k  
aggregation 合并计算；合计；总和 `xe[\Z2  
aggregation of incomes of husband and wife 夫妇入息合并计算 ri~dWx  
aggregation of property 财产的总和 7-Rn{"5  
agio 差价；贴水 l1`Zp9I  
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》 G~)jk+Qq  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ,G1|] ~  
《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》 rBs7,h  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment pPCxa#OV  
《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》 )Y~q6D K  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment heZ)+}U~  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Wf_aEW&n  
agreement for a settlement 授产协议 dv4)fG]W;_  
agreement for assignment 转让协议 mquna"}N  
agreement for sale 售卖协议；买卖协议 +`f gn9p  
agreement for sale and purchase 买卖协议 5WP[-J)  
agreement for the payment of interest 支付利息协议 ` 2|~Z H  
agreement for the repayment of money 还款协议 Ndi'b_Sh\  
agreement of reinsurance 再保险协议 /0SG  
Agricultural Bank of China 中国农业银行 ]Vjn7P`~N  
air passenger departure tax 飞机乘客离境税 k}>l+_*+7  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?>q=Nf^Q.  
airport tax 机场税 {114 [  
alcohol duty 酒精税 w;H  
alienation 让与；让渡；转让 UE7P =B  
alimony 生活费；赡养费 EBzg<-?o  
All Ordinaries Index [AOI] 所有普通股指数 e^~t52]  
all risks 全险；综合险 K *vNv4  
All Sales Record for Stock Market 《股票市场成交报告》 _1y|#o  
Allied Capital Resources Limited 新联财务有限公司 w,8 M  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2)RW*Qu;+  
allocation letter 拨款信件 \+GXUnkj  
allocation of fund 分配款项；预留款项 DJ}xD&G  
allocation of profit 利润分配；溢利分配 ScGmft3A  
allocation warrant 拨款令 !::k\}DS  
allotment 分配；配股 Vu`dEvL?  
allotment notice 股份配售通知；配股通知 TOMvJ>bF  
allotment of shares 股份分配 nq/xD;q  
allowable 可获宽免；免税的 `k\]I |6  
allowable business loss 可扣除的营业亏损 ZM;EjS1  
allowable expenses 可扣税的支出 m)_1->K  
allowance 免税额；津贴；备抵；准备金 8SAz,m!W)  
allowance for debts 债项的免税额 K1:F{*  
allowance for depreciation by wear and tear 耗损折旧免税额 $6!`  
allowance for funeral expenses 殡殓费的免税额 AaTtYd  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 WS(@KN  
allowance for repairs and outgoings 修葺及支出方面的免税额 QH\*l~;B\  
allowance to debtor 给债务人的津贴 fbuop&FN+q  
alteration of capital 资本更改 7C2/^x P  
alternate trustee 候补受托人 }T,E$vsx  
amalgamation 合并 0SKt8pL`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 R<UjhCvx.  
ambit of charges 征税范围；收费范围 [&3"kb  
amended valuation 经修订的估值 Z/-%Eb]L1  
American Commodities Exchange 美国商品交易所 DvOg|XUU0  
American Express Bank Limited 美国运通银行 L6 _Sc-sU  
American Stock Exchange 美国证券交易所 g1zqh,  
amortization 摊销 7KM!\"PM  
amount due from banks 存放银行同业的款项 )0}obPp  
amount due from banks abroad 存放海外银行同业的款项 M!X@-t#  
amount due from holding companies 控股公司欠款 3&' STPpW  
amount due from local banks 存放本港银行同业的款项 _%1.D0<~-E  
amount due to banks 银行同业的存款 MeplM$9  
amount due to banks abroad 海外银行同业的存款 |=%$7b\C  
amount due to holding companies 控股公司存款 =Fj:#s  
amount due to local banks 本港银行同业的存款 3"L$*toRA  
amount due to outport banks 外埠银行同业的存款 IL
%&*B  
amount for note issue 发行纸币的款额 \17)=W  
amount of bond 担保契据的款额 Ue,"C
Q6H  
amount of consideration 代价款额 V;:A&  
amount of contribution 供款数额 Y(A?ib~K  
amount of indebtedness 负债款额 R*&3i$S
 
amount of principal of the loan 贷款本金额 N@d4)  
amount of rates chargeable 应征差饷数额 5<a<!]|C  
amount of share capital 股本额 1}ToR=  
amount of sums assured 承保款额 W\KZFrV@  
amount of variation 变动幅度 @~N#)L^  
amount of vote 拨款数额 }<Me%`x"  
amount payable 应付款额 R6:N`S]&d[  
amount receivable 应收款额 RgRcW5VxK  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *v5y]E%aW  
analysis 分析 QiRzA4-zq  
ancillary risk 附属风险 %##9.Xm6l  
annual account 周年帐目；周年帐目报表；年度决算；年结  >=Rb:#UM  
annual accounting date 年结日期 }oU&J81  
annual allowance 每年免税额；年积金；年度津贴；年津 n&V(c&C  
annual balance 年度余额 \@F{Q-  
annual disposable income 每年可动用收入 Z'j<wRf  
annual estimates 周年预算 !EW]:u  
annual fee 年费 VI+Y4T@  
annual general meeting 周年大会 qzmZ/z96  
annual growth rate 年增率；每年增长率 d8r
+UP@#  
annual long-term supplement 长期个案每年补助金 8'quQCx*=  
annual pensionable emolument 可供计算退休金的年薪 :m~lgb<  
annual report 年报 r-0 7!A  
Annual Report on the Consumer Price Index 《消费物价指数年报》 n&Tv]-  
annual return 周年报表；周年申报表；每年报税表格 LpiLk| 2i  
Annual Return Rules 《周年报表规则》 ?nn,RBS-  
annual review of consumer prices 每年消费物价回顾 ;
s!H  
annual roll-forward basis 逐年延展方式 v m$v[  
annual salary 年薪 JH5])i0  
annual statement 年度报表；年度决算表 _HL3XT  
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 v|'N|k l  
annuitant 年金受益人 ]fc:CR  
annuity 年金 FG(`&S+,  
annuity contract 年金合约 97g-*K  
annuity on human life 人寿年金 lGz0K5P{  
antecedent debt 先前的债项 YS~x-5OE\  
ante-dated cheque 倒填日期支票 PDsLJ|:yL  
anticipated expenditure 预期开支 NR [VGZj  
anticipated net profit 预期纯利 eyG.XAP  
anticipated revenue 预期收入 [/kO>  
anti-inflation measure 反通货膨胀措施 x?F{=\z
/o  
anti-inflationary stance 反通货膨胀立场 !6%mt}h  
apparent deficit 表面赤字 zJy{Ry
[Sb  
apparent financial solvency 表面偿债能力 E}GSii%S  
apparent partner 表面合伙人 -,
tYfQ;:  
application for personal assessment 个人入息课税申请书 $5o<Mj  
application of fund 资金应用 loB/w{r*x  
application to release as liquidator and to destruct the books of accounts and documents ",+uvJT1O  
申请免除清盘人职务及毁灭帐簿与文件 z~_\onC  
appointed actuary 委任精算师 b(VU{cf2d  
appointed auditor 委任核数师；委任审计师 S ] &->5"  
appointed trustee 委任的受托人 ^/uGcz|.  
appointer 委任人 Y^G3<.B  
apportioned pro rata 按比例分摊 {?iqO?  
apportionment 分配；分摊 *l^'v9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y[DKj!v  
apportionment formula 分摊方程式 `3KprpE8v  
apportionment of estate duty 遗产税的分摊 +g[B &A!d+  
appraisal 估价；评估 2I<T<hFW]  
appreciable growth 可观增长 @rMW_7[y  
appreciable impact 显着影响 C"{on%  
appreciable increase 可观增长 g2]-Q.  
appreciation 增值；升值 1sJN^BvuG  
appreciation against other currencies 相对其他货币升值 NZuFxJ-`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y<+4>Eh  
appreciation tax 增值税 ~}AP@t*  
appropriation 拨款；拨用；拨付 \2,18E  
appropriation account 拨款帐目 {Jc!T:vJ  
Appropriation Bill 拨款法案 U!5*V9T~J  
appropriation-in-aid system 补助拨款办法 fz3*oJ'  
approved assets 核准资产 Mvv=)?:  
approved basket stock 认可一篮子证券 sdWl5 "  
approved budget 核准预算 jhG7sS|  
approved charitable donation 认可慈善捐款 S+G)&<a^  
approved charitable institution 认可慈善机构 B>ZPn6?y  
approved currency 核准货币；认可货币 MDPMOA  
approved estimates 核准预算
mmL~`i/  
approved estimates of expenditure 核准开支预算 clw91yrQn  
approved overseas insurer 核准海外保险人 Wwha?W>  
approved overseas trust company 核准海外信托公司 0 l@P]_qq`  
approved pooled investment fund 核准汇集投资基金 -/%jeDKp  
approved provident fund scheme 认可公积金计划 `1@[uWl  
approved provision 核准拨款 +df?N  
approved redeemable share 核准可赎回股份 A.O~'')X  
approved regional stock 认可地区性证券 ntV>m*^  
approved retirement scheme 认可退休金计划 j!\0Fy
r  
approved subordinated loan 核准附属贷款 sCQup
^\  
arbitrage 套戥；套汇；套利 ?<'W~Rm6n  
arbitrageur 套戥者；套汇者 '.yWL  
arbitrary amount 临时款项 H>f{3S-%  
arrangement 措施；安排；协定 fm>K4\2  
arrears 欠款 lM*O+k  
arrears of pay 欠付薪酬 bO
MP8{H,  
arrears of revenue 逾期未收税款；逾期未收的帐项 =bWq 3aP)P  
articles of association 组织章程；组织细则；组织章程细则 ;;!{m(;LS}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [Z\1"m  
ascertainment of profit 确定利润 %n25Uq  
"Asia Clear" “亚洲结算系统” 5R`6zhf  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 >-lL-%N_  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 2TEeP7  
Asian Development Fund [ADF] 亚洲发展基金 f+Medc~  
Asian dollar bond 亚洲美元债券 [9om"'  
Asian dollar market 亚洲美元市场 tq[",&K  
Asian dollar rate 亚洲美元利率 JK"uj%  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 (B,t 1+%  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 @^cgq3H'  
asked price 沽盘；喊价；索价；卖方报价 Xh
AcC  
assessable income 应评税入息 D{c>i`\G  
assessable loss 应评税亏损 $Wzv$4
;  
assessable profit 应评税利润 n "KJB  
assessable value 应评税值 E)wT+\  
assessed profit 估定利润 H)T# R?  
assessed value 经评估价值 BC{J3<0bf@  
assessment 评税；评定；估价；评税单 OCO,-
(  
assessment number 评税编号；估价编号 t0H=NUP8  
assessment of additional tax 补加税评税 L_ qv<iM$  
assessment of performance 业绩评估；实绩评价 G>S1Ld'MV  
Assessor 评税主任 2G5!u
)  
asset price bubbles 资产价格泡沫 1=5'R/k  
asset-backed securities 具资产保证的证券 dzNaow*0&V  
assets accretion 资产增值 Z?v6pjZ?  
assets and liabilities 资产与负债 u|>U`[Zpj  
assets betterment statement 资产递增表；资产改进表 zGd*Q5l  
assets lending 实物放款；有抵押贷款 3KFrVhB=  
assets of the company passing on the death 死者去世时转移的公司资产 k;AiG8jb  
assets pledged as security for liabilities 用作负债抵押的资产 40d9/$uzh  
assets portfolio 资产投资组合 n[:AV  
assets price 资产价格 "jJdUFN  
assets quality 资产质素 D3AtYt  
assets realization 资产变现 Ldj^O9p(  
assets refinancing arrangement 资产再集资安排 ^=Tu>{uD  
assets securitization 资产证券化 bc=u1=~w  
assets situated outside Hong Kong 在香港以外地方的资产 ySK Yqt z  
assets stripping 削减资产；拆卖资产 f.84=epv  
assets value 资产值 NT9- j#V  
assignee 承让人 X`v79`g_  
assignment 转让；转让书；转让契 GlgORy=>  
assignment of interest 权益转让 i~Ob( YIH  
assignment of letters patent and trade mark 专利证书及商标转让 ($ B]9*  
assignment of property 物业转让；物业转让书 6dR-HhF  
assignment right 转让权 ,iv%^C",)  
assignor 转让人 grfdvN  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 O{cGk: y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Z=Y_;dS9  
associate member 附属会员 9k+&fyy  
associated body corporate 相联法人团体 7- 3N  
associated company 相联公司；联属公司 >;&V~q:di  
associated corporation 相联法团 9s6>9hMb)  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
n.Eoi4jV'  
公认会计师公会〔英国〕 p<0kmA<B/  
Association of Futures Exchange Brokers 香港期货经纪协会 Gp3nR<+  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 C|~JPcl  
association of underwriters 承保人组织 +yP[(b/  
assumption of control 接管 )bCG]OM7<  
assurance 担保；保险；转易；转易书 07LL)v~  
assurance of interest 权益的转易 5)n:<U*  
at 19XX price 按一九ＸＸ年价格计算 XG\a-dq[  
at a discount 按赔价计算；按贴水价格计算；打折扣 L[D/#0qp  
at a premium 按溢价计算；按升水价格计算 7~l  
at call 通知付款；按通知 Yx}"> ;\  
at constant market price 按固定市价计算 E ^SM`  
at constant price 按固定价格计算 fF9oYOh|  
at cost 按成本计算 XAULD]Q  
at current market price 按当时市价计算；按现时市价计算 ND55`KT4  
at current price 按当时价格计算；按现时价格计算 kSDa\l!W]  
at factor cost 按要素成本计算；按生产要素成本计算 400Tw`AiJ  
at money-of-the-day price 按付款当日价格计算 7ru9dg1?  
at or better 按指定或较佳价位〔买卖指令〕 <E7Vbb9*  
at par 按面值计算；平价 =y-!k)t  
at sight 见票即付 &b@!DAwAJ  
at the close 按收市盘 LnI{S{]wDh  
at the opening 按开市盘 6|9g4@Hy  
attestation 见证；见证条款 ^~r&}l4c,  
at-the-money option 平价期权 F<ocY0=9p  
attorney 受权人；受托代表人 K@j^gF/0B  
attornment 新拥有人承认书 9*TS90>a  
attributable profit 可归属利润 Xx y Bg!R  
attributable share value 可归属股份价值 rm)SfT<  
Auckland Stock Exchange 奥克兰证券交易所 ?;r8SowZ7  
auction 拍卖 ;*g*DIR  
auctioneer 拍卖商 X~)V)'R  
audit 审计；核数 e2-70UvW^  
Audit Commission 审计署 }KaCf,O  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] #EQx
  
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〕 ll<9f)  
audit review 帐目审查 [nN\{"~O  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 74}eF)(me  
audited account 审计帐目；经审计的帐目 B~_,>WG  
audited annual account 经审计的周年帐目 z"s%#/#  
audited balance sheet 经审计的资产负债表 An8%7xa7  
auditor 核数师；核数主任；审计师 K5)yM @cq  
auditor's certificate 核数师证明书；审计师证明书 g@k#J"Q'[  
auditor's report 核数师报告；审计师报告 X
8,7_D$  
Aussie bond 澳元债券 [N+ m5{tT  
austerity budget 紧缩预算 DQ n`@  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 -e`oW.+  
Australia All Ordinaries Index 澳洲所有普通股票指数 V'Z&>6Z  
Australian Dollar [AUD] 澳元 I4o=6ts  
Australian Options Market 澳大利亚期权市场 #A|D\IhF  
Australian Securities Commission 澳洲证券事务监察委员会 [ n0##/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Q2[prrk%j  
Australian Stock Exchange 澳大利亚证券交易所 bQ^DX `o6P  
Austrian Schilling [ATS] 奥地利先令 /+x#V!zM  
authentication 认证；鉴证 ax72ehL}  
authority to purchase 委托购买证；委购书 C`yvBt40r  
authorization 认可；核准；授权；授权书 u6iU[5  
authorization by direction 指示授权 U=&^H!LVY  
authorization by instruction 指令授权 =$)4:  
authorization by warrant 令状授权 {;Y 89&*R  
authorization of unit trust 单位信托的认可 zldfRo\wl  
authorized agent 指定代理人 HvqF@/xh  
authorized capital 法定资本 ,
TKs/-_?  
authorized clerk 出市员 f.aB?\"f6  
authorized dealer 认可交易商 d%#!nq{vd  
authorized financial institution 认可财务机构 $S6HZG:N  
authorized fund 认可基金 #hD}S~  
authorized fund house 获授权的基金公司；认可基金公司 wQD0vsD  
authorized institution 认可机构 +{")E)  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 W.#}qK" q  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ?fbgU  
authorized insurer 获授权保险人；获认可承保人 ?Y?gzD  
authorized investment 特准投资项目 z.2r@Psk  
authorized person 获授权人 yqC Q24  
authorized representative 获授权代表 b)o
n A|  
authorized share capital 法定股本 kf%&d}2to  
automated quotation system 自动报价系统 biK)&6|`sa  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] y*VQ]aJ  
自动交易系统〔香港期货交易所有限公司〕 X(Y#9N"  
automatic adjustment mechanism 自动调整机制 ]6$,IKE7  
automatic adjustment system 自动调整系统 "3{#d9Gs  
Automatic Clearing House 自动票据交换所 d5@X#3Hd  
automatic exchange rates accumulation system 自动化汇率累集系统 +Dx1/I  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 K3vse
or  
automatic teller machine [ATM] 自动柜员机 \H Wcd|  
autopay 自动转帐 Y7<zm}=(/  
available assets 可用资产 ?muDTD%c  
available fiscal reserve 现存财政储备 sU) TXL'_!  
available profit 可用利润 G(U9rJ9  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 h>}ax\h  
average 平均；平均数；海损 \#4m@  
average basic salary 平均基本薪金 A}t%;V2  
average consumer expenditure 平均消费开支；一般消费开支 tigT@!`$Y  
average cost 平均成本 >5)<Uv$  
average cost of land production 增辟土地平均成本 [8>z#*B  
average daily turnover 平均每日成交额 bA}AD`5  
average daily wage rate 平均每日工资率 A/q2g7My  
average expenditure pattern 平均开支模式 9T(L"9r-e  
average growth rate 平均增长率 96(R'^kNX  
average net fixed assets 固定资产平均净值 x(L(l=^"  
average of relatives 相对价格平均数 4p.^'2m  
average price 平均价格 8zhBA9Y#~  
average propensity to consume 平均消费倾向；一般消费倾向 nz4<pvC,*  
average propensity to save 平均储蓄倾向；一般储蓄倾向 "(s6aqO$  
average rate 平均率 t#C,VwMe[  
average revenue 平均收入；平均收益 n[!
;yO  
average stock 平均库存；平均存货 z{ptm7  
average yearly rent 平均年租 6cJ<9i &  
avoidance of double taxation 避免双重课税 yL0f1nS  
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 XAe\s`  
\[yr=X  
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