一些有用的会计术语(也不知道发的地方对不对)A

A: #,1)@[  
A share Ａ股；甲类股份 <c<!
|<x  
abatement of tax 减税；减扣免税额 fz8 41 <Y  
ABN AMRO Bank N.V. 荷兰银行 2}*8( 32  
above-the-line expenditure 线上项目支出；经常预算支出 xoGrXt9&  
above-the-line receipt 线上项目收入；经常预算收入 @SaxM4  
ABSA Asia Limited 南非联合亚洲有限公司 ;n|%W,b-  
absolute change 绝对数值变更 &m\Uc  
absolute expenditure 实际开支 =&Tuh}  
absolute guideline figure 绝对准则数字 "(dI/}  
absolute interest 绝对权益 8GjETq%}  
absolute order of discharge 绝对破产解除令 LCzeE7x  
absolute profit margin 绝对利润幅度 %.'oY%  
absolute value 实值；绝对值 `u
eOb  
absolutely vested interest 绝对既得权益 ]Wjcr2Wq  
absorbed cost 已吸收成本；已分摊成本 ;R<V-gab  
absorption 吸收；分摊；合并 kkMChe};5  
absorption rate 吸收率；摊配率；分摊率 m6}_kzFz  
ACB Finance Limited 亚洲商业财务有限公司 {.;qz4d`  
acceptable form of reciprocity 合理的互惠条件 3` D['  
acceptable rate 适当利率；适当汇率 N_Zd.VnY  
acceptance agreement 承兑协议 ,Jn` qvmi  
acceptance for honour 参加承兑 4M6[5RAW{  
acceptor 承兑人；接受人；受票人 w-NTw2x,&  
acceptor for honour 参加承兑人 F~7TE91C  
accident insurance 意外保险 5DkEJk7a  
Accident Insurance Association of Hong Kong 香港意外保险公会 AGO"),  
accident insurance scheme 意外保险计划 V,8Z!.MG  
accident year basis 意外年度基准 BJ'pe[Xa5  
accommodation 通融；贷款 Y%|dM/a`  
accommodation bill 通融票据；空头票据 [7LdTY"Tl  
accommodation party 汇票代发人 _2}~Vqb+  
account balance 帐户余额；帐户结余 1A#/70Mo  
account book 帐簿 wa`c3PQGu  
account collected in advance 预收款项 >p;&AaXkoG  
account current book 往来帐簿 ;KEie@Ry  
account of after-acquired property 事后取得的财产报告 k\dPF@~Hvl  
account of defaulter 拖欠帐目 JY;u<xl  
account payable 应付帐款 I36%oA  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 O?"uM>r  
account receivable 应收帐款 xD~r Q$6sI  
account receivable report 应收帐款报表 ~Je4
0vO[  
account statement 结单；帐单；会计财务报表 8|L@-F  
account title 帐户名称；会计科目 \d]Y#j<  
accountant's report 会计师报告 2m*/$GZ  
Accountant's Report Rules 会计师报告规则 BSJS4+,E  
accounting and auditing procedure 会计与审计程序；会计与核数程序 kCoE;)y$  
Accounting Arrangements 《会计安排》 ]
%FP*YU4O  
accounting basis 会计基础 @,c`#,F/  
accounting by Official Receiver 破产管理署署长呈交的帐目 KK6z3"tk5  
Accounting Circular 《会计通告》 >msQ@Ch  
accounting class 会计类别 )54a' Hp  
accounting date 记帐日期；会计结算日期 kUT^o  
accounting for money 款项核算 YU)%-V\  
Accounting Officer 会计主任 G]EI!-y  
accounting period 会计报告期；会计期 0S'@(p[A  
accounting policy 会计政策；会计方针 sX3qrRY  
accounting practice 会计惯例 PX2b(fR8_O  
accounting principle 会计准则 iWFtb)3B  
accounting record 会计记录 >ke.ZZV?  
accounting report 会计报告 `_i|\}tl  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 5ug|crX  
Accounting Society of China 中国会计学会 ;volBfv  
accounting statement 会计报表 }; M@JMu,  
accounting system 会计制度；会计系统 :=5X)10
 
accounting transaction 会计事项；帐务交易
_'X  
accounting treatment 会计处理 261? 8&c  
accounting year 会计年度 4i}nk T  
accretion 增值；添加 q4G$I?4  
accrual 应计项目；应累算数目 XZ3fWcw[  
accrual basis 应计制；权责发生制 6%:~.ZfN  
accrual basis accounting 应计制会计；权责发生制会计 ?$uF(>LD  
accrue 应累算；应计 _Ex<VF u  
accrued benefit 应累算利益 #a2Z.a<V  
accrued charges 应计费用 3hje  
accrued cumulative preference share dividend 应累算的累积优先股股息 ?,+&NX3m  
accrued expenses 应累算费用 'jO8C2Th%  
accrued interest payable 应付利息；应计未付利息 l]Xbd{  
accrued interest receivable 应收利息；应计未收利息 B4*y-Q.*  
accrued right 累算权益 D]rYg'  
accruing profit 应累算的利润 bAN>\zG+  
accumulated fiscal reserve 累积财政储备 AkdO:hVtG  
accumulated profit 累积利润；滚存溢利 C+jXH)|iq  
accumulated reserve 累积储备 6K<o0=,jm2  
accumulation of surplus income 累积收益盈余 j72mm!  
acquired assets 既得资产 VlSM/y5  
acquisition 收购；购置；取得 j
vD_{r  
acquisition cost 购置成本 R#8cOmZ  
acquisition expenses 购置费用 7 b(  
acquisition of 100% interest 收购全部股权 YjJ^SU`*  
acquisition of control 取得控制权 Q-#<{' (  
acquisition of fixed assets 购置固定资产 H+]h+K9\7  
acquisition of shell “买壳” 3/uvw>$  
acquisition price 收购价 L
Hu  
act of God 天灾 +Wy`X5v  
acting partner 执事合伙人 |:4?K*w",  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ],~[^0  
active partner 积极参与的合伙人 -1NR]#P'  
active trading 交投活跃 $<C",&  
actual circulation 实际流通 iQT0%WaHl  
actual cost 实际成本 }~ N\A  
actual expenditure 实际开支；实际支出 Ea'jAIFPpO  
actual income 实际入息；实际收入；实际收益 \/gf_R_GN  
actual market 现货市场 bb\XZ~)F  
actual price 现货价；实际价格 3 |LRb/|  
actual profit 实际利润 :D;pDl  
actual quotation 实盘；实际价位；实际报价 .3XiL=^~Qp  
actual year basis 按实际年度计算 rnp; R  
actuals 实货 /0Qo(  
actuarial investigation 精算调查 *O@Zn  
actuarial principle 精算原则 !b4AeiL>w  
actuarial report 精算师报告 NjA[(8\:  
Actuarial Society of Hong Kong 香港精算学会 UJ%.KU%Q}  
actuarial valuation 精算师估值 6#K.n&=*  
actuary 精算师 {<gX~./]c  
ad referendum agreement 暂定协议；有待覆核的协定 e{Vn{.i,5  
ad valorem duty 从价税；按值征税 ,F`1VpTd8  
ad valorem duty system 从价税制 Soe2Gq  
ad valorem fee 从价费 f7!48
,(fB  
ad valorem tariff 从价关税 % WXl*  
additional allowance 额外免税额 S1@r.z2L  
additional amount for unexpired risk 未过期风险的额外款额 ,aBy1K  
additional assessable profit 补加应评税利润 {hN<Ot  
additional assessment 补加评税 !7Qj8YmS  
additional commitment 额外承担 I|K!hQ"m  
additional commitment vote 额外承担拨款 8'bZR]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 JC~4B3!  
additional dependent parent allowance 供养父母额外免税额 iC^G^~V+H  
additional provision 额外拨款 YGs'[On8  
additional stamp duty 附加印花税 %6^nb'l'C  
additional tax 补加税罚款；补加税款 /YU8L  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 2Q@Jp`#,4  
adjudged bankrupt 被裁定破产 h8Oj E$ H  
adjudicated bankrupt 裁定破产人 J(maJuY  
adjudication fee 裁定费；评定印花税额手续费；评估契据费
y;4g>ma0  
adjudication of bankruptcy 裁定破产；宣告破产 =OV5DmVmQ  
adjudication of insolvency 裁定无力偿还债务 HINk&)FC  
adjusted actual 经调整的实数；调整后的实数 \-{$IC-L  
adjusted current assets 经调整的流动资产；调整后的流动资产 7bRfkKD  
adjusted figure 经调整的数字；调整后的数额 |M t2  
adjusted liabilities 经调整的负债；调整后的负债 V>Xg\9B_  
adjusted loss 经调整的亏损；调整后的亏损 k\*?
<g  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 nnE'zk<"  
adjusted profit 经调整的利润；调整后的利润 V=5*)i/  
adjusted surplus 经调整的盈余额；调整后的盈余额 CyHHV  
adjusted value 经调整的价值；调整后的价值 I8B0@Zt
V  
adjustment 调整；修订；理算〔保险〕 G|-RscPe  
adjustment centre 调剂中心 < .e4  
adjustment lag 调整过程的时间差距；调整时差 f#!nj]}#  
adjustment mechanism 调整机制 1q5S"=+W[  
adjustment of loss 亏损调整 ].aFdy  
adjustment process 调整过程；调整程序 0kls/^0,  
adjustment range 调整幅度 I*(kv7(c0  
administered exchange rate 受管制汇率 n_ ?+QF  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 yD.(j*bMK;  
administration expenses 行政费用 Rbr:Q]zGN  
administration fee 手续费；行政费 G,^ ?qbHg  
administration in bankruptcy 破产管理 m^m=/'<+  
administration order 遗产管理令 *icaKy3  
administrator 管理人；遗产管理人 q _K@KB  
administrator of the estate 遗产管理人 QJiH^KY6  
admission of debt 债项承认书 x5pu+-h  
admission of proof 接纳债权证明 `'3 De(  
advance 放贷款项；垫付款项；预支款项；预付款项 c(FGW7L
<  
advance account 暂支帐目；预付款帐户 (18ZEKk  
advance compensation 预付补偿金 jOGiT|A  
advance from shareholder 股东垫款 fO^s4gWTg  
advance pending reimbursement 预支以待日后付还 _dCDT$^&r  
advanced economy 先进经济体系 YDYNAOThnb  
advancement 预付；预付财产 HrFbUK@@  
advances warrant 垫款令 vfx{:3fO  
advancing 贷出 XkoPN]0n  
adverse balance 逆差 6-/W4L)?>  
adverse exchange 逆汇 qvGmJN0  
advertisement addressed to shareholders 在报章刊登的致股东通告 "cly99
t  
advice for collection 托收通知书 ZF#n(Y?  
advice of drawing 提款通知书；汇票通知书 'Z9UqEGV  
advice of payment 付款通知 |JWYsqJ0U  
Advisory Committee [Securities and Futures Commission] n c~JAT#'  
谘询委员会〔证券及期货事务监察委员会〕 :Aqt
PV'  
Advisory Committee on Diversification 经济多元化谘询委员会 DrAIQ7Jd  
affidavit 誓章；遗产申报誓章 aj .7t=^  
affidavit of no receipt 述明无收款的誓章 -a~n_Z>_  
affiliate 联号；联营公司；附属公司 ,D(Bg9C  
affiliated company 附属公司；联号；联营公司 q(hBqU
W  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 9kqR-T|Q  
affordability 负担能力 fZsw+PSy  
African Development Bank [AfDB] 非洲开发银行 OK`^DIr5l  
after-acquired property 事后取得的财产 PvjZoF["  
after-hours dealing 市后交易 PecZuv  
after-tax profit 税后盈利；税后利润；税后溢利 UGgo;e  
agency agreement 代理协议 F6Q%<p a  
agency expenses 代理机构的开支 8'TIDu  
agency fee 代理费 7P*\|Sxk%  
Agency Law 《代理法》 fi~@J`  
agent 代理人；承销人 )t7MD(  
agent of company 公司代理人 eX}aa0  
agent's fee 代理人费；经纪费 '/0e!x/8  
aggregate 总计；总数；总体数字 \Zx&J.D  
aggregate amount 总款额；总额 L2}<2  
aggregate assets and liabilities 总体资产与负债 Ars*H,9>e  
aggregate at constant price 按固定价格计算的总体数字 f2SJ4"X
  
aggregate demand 总需求 /dvronG  
aggregate gross position 总持仓量 LN<rBF[_:f  
aggregate limit 总限额 ~Jsu"kr  
aggregate of salaries tax 合计薪俸税 y\-iGKz{0  
aggregate performance 总体表现；总体业绩 /Ix5`Q)  
aggregate supply 总体供应 F|.tn`j]U  
aggregate surplus 总盈余 '|5o(6u'  
aggregate total 整体总额 y x#ub-A8  
aggregate value 总值；合计价值 /%
p ~  
aggregated basis 合计基准 _zzNF93Bn  
aggregated net chargeable income 合计应课税入息实额 !?+0O]`}  
aggregation 合并计算；合计；总和 Xc" %-  
aggregation of incomes of husband and wife 夫妇入息合并计算 8No'8(dPX  
aggregation of property 财产的总和 `Eu,SvkFw  
agio 差价；贴水 Cd]A1<6s  
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》 a&)!zhVP  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment gE=9K @  
《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》 wS&D-!8v  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment k W 8>VnW  
《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》 2P@6Qe ?  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment H`URJ8k$Q  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 4/mz>eK"  
agreement for a settlement 授产协议 {+d)M  
agreement for assignment 转让协议 ~[
og\QZX  
agreement for sale 售卖协议；买卖协议 Vmh$c*TE  
agreement for sale and purchase 买卖协议 W_Hoa*~  
agreement for the payment of interest 支付利息协议 ~@X3qja  
agreement for the repayment of money 还款协议 jJt4{c  
agreement of reinsurance 再保险协议 (RG "2I3  
Agricultural Bank of China 中国农业银行 1MnC5[Q  
air passenger departure tax 飞机乘客离境税 fB,eeT1v?h  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 $ywROa]  
airport tax 机场税 9b,0_IMHH  
alcohol duty 酒精税 J:ka@2>|  
alienation 让与；让渡；转让 |r)QkxdU,  
alimony 生活费；赡养费 41+WIa L  
All Ordinaries Index [AOI] 所有普通股指数 l`:u5\ rM  
all risks 全险；综合险 1ZYo-a;)  
All Sales Record for Stock Market 《股票市场成交报告》 T:2f*!r  
Allied Capital Resources Limited 新联财务有限公司 3k(tv U+eC  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ?K2}<H-  
allocation letter 拨款信件 cTRtMk%^  
allocation of fund 分配款项；预留款项 QUvSeNSp  
allocation of profit 利润分配；溢利分配 %N(>B_t\  
allocation warrant 拨款令 #9.%>1{6Y  
allotment 分配；配股 t?Qbi)T=z  
allotment notice 股份配售通知；配股通知
XD0a :T)  
allotment of shares 股份分配 6Uq;]@k%  
allowable 可获宽免；免税的 Zz/p'3?#  
allowable business loss 可扣除的营业亏损 4(oU88z  
allowable expenses 可扣税的支出 ;~d$OM  
allowance 免税额；津贴；备抵；准备金 :&:P4Y1 E  
allowance for debts 债项的免税额 -%%Xx5D  
allowance for depreciation by wear and tear 耗损折旧免税额 W(4$.uZ)  
allowance for funeral expenses 殡殓费的免税额 g.%} +5  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 s3Zt)xQ3  
allowance for repairs and outgoings 修葺及支出方面的免税额 cjO%X  
allowance to debtor 给债务人的津贴 .sM,U  
alteration of capital 资本更改 x{K"z4xbI  
alternate trustee 候补受托人 dtfOFag4_  
amalgamation 合并 I^u~r.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Kr1Y3[iNv  
ambit of charges 征税范围；收费范围 oz,.gP%  
amended valuation 经修订的估值 Buh}+n2]5  
American Commodities Exchange 美国商品交易所 !]D`|HoW  
American Express Bank Limited 美国运通银行 UQ7]hX9  
American Stock Exchange 美国证券交易所 BOcD?rrZ0  
amortization 摊销 -KfK~P3PF  
amount due from banks 存放银行同业的款项 4e AMb  
amount due from banks abroad 存放海外银行同业的款项 ElDeXLr'  
amount due from holding companies 控股公司欠款 j&Xx{ 4v  
amount due from local banks 存放本港银行同业的款项 U:3OE97  
amount due to banks 银行同业的存款 33D2^Sf6"  
amount due to banks abroad 海外银行同业的存款 =mPe wx'  
amount due to holding companies 控股公司存款 %eIaH!x:  
amount due to local banks 本港银行同业的存款 wF%RM$  
amount due to outport banks 外埠银行同业的存款 fc<y(uX  
amount for note issue 发行纸币的款额 $M!i
Q"bb  
amount of bond 担保契据的款额 w4}Q6_0v  
amount of consideration 代价款额 K{`R
`SXD  
amount of contribution 供款数额 q+*\'H>  
amount of indebtedness 负债款额 P6La)U`VA  
amount of principal of the loan 贷款本金额 xfI0P0+  
amount of rates chargeable 应征差饷数额 yE,qLiH  
amount of share capital 股本额 ,c?( |tF  
amount of sums assured 承保款额 $ xHtI]T  
amount of variation 变动幅度 ~x<?Pj  
amount of vote 拨款数额 "M /Cl|z  
amount payable 应付款额 $\/^O94-l  
amount receivable 应收款额 JN`$Fq+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .`*]nN{  
analysis 分析 K*b* ]hf{  
ancillary risk 附属风险 3#dz6+  
annual account 周年帐目；周年帐目报表；年度决算；年结 C#yRop_d]o  
annual accounting date 年结日期 @H4]Gp ]  
annual allowance 每年免税额；年积金；年度津贴；年津 i|AWaG)  
annual balance 年度余额 p'%S{v@5((  
annual disposable income 每年可动用收入 I=<Qpd4  
annual estimates 周年预算 i '*!c  
annual fee 年费 [XDV-6KCE.  
annual general meeting 周年大会 ">3t+A  
annual growth rate 年增率；每年增长率 1i~q~O,  
annual long-term supplement 长期个案每年补助金 +lVA$]d  
annual pensionable emolument 可供计算退休金的年薪 'xG J;pY  
annual report 年报 o 7tUv"Rs  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <rK[&JlJ  
annual return 周年报表；周年申报表；每年报税表格 4'*.3f'bp  
Annual Return Rules 《周年报表规则》 T`Up%5Dk  
annual review of consumer prices 每年消费物价回顾 BN%cX2j  
annual roll-forward basis 逐年延展方式 %*npLDi  
annual salary 年薪 Z}\,rex  
annual statement 年度报表；年度决算表 6S_mfWsi  
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 3c,4 wyn  
annuitant 年金受益人 <;?1#ok  
annuity 年金 39 zfbxX  
annuity contract 年金合约 U!uJ)mm  
annuity on human life 人寿年金 ISFNP
&&K  
antecedent debt 先前的债项 esBv,b?*  
ante-dated cheque 倒填日期支票 [r3sk24  
anticipated expenditure 预期开支 Eri007?D  
anticipated net profit 预期纯利 $%"hhju  
anticipated revenue 预期收入 An0N'yo"Z  
anti-inflation measure 反通货膨胀措施 '\op$t/  
anti-inflationary stance 反通货膨胀立场 w2XHY>6];  
apparent deficit 表面赤字 {J,"iJKop  
apparent financial solvency 表面偿债能力 ^0}wmxDq  
apparent partner 表面合伙人 jnztCNaX  
application for personal assessment 个人入息课税申请书 4:a ~Wlp[  
application of fund 资金应用 n;kWAYgg  
application to release as liquidator and to destruct the books of accounts and documents (?^F }]  
申请免除清盘人职务及毁灭帐簿与文件 ^p9V5o  
appointed actuary 委任精算师 Tsb}\  
appointed auditor 委任核数师；委任审计师 IO 0n
T  
appointed trustee 委任的受托人 1y1:<t  
appointer 委任人 'kC#GTZi  
apportioned pro rata 按比例分摊 "T^%HPif  
apportionment 分配；分摊 rCczQ71W  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,VEE<*'X  
apportionment formula 分摊方程式 7.ein:M|CB  
apportionment of estate duty 遗产税的分摊 V59!}kel1%  
appraisal 估价；评估 ED79a:  
appreciable growth 可观增长 U!c+i#:t  
appreciable impact 显着影响 A- Abj'  
appreciable increase 可观增长 oi,KA  
appreciation 增值；升值  1hi,&h  
appreciation against other currencies 相对其他货币升值 /}6y\3h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^AJ 2Y_}v  
appreciation tax 增值税 V?"U)Y@Y  
appropriation 拨款；拨用；拨付 f"*4R kG  
appropriation account 拨款帐目 (GL'm[V  
Appropriation Bill 拨款法案 SG\ /m'F  
appropriation-in-aid system 补助拨款办法 G<<;a  
approved assets 核准资产 YLA(hg|  
approved basket stock 认可一篮子证券 
wXqwb|2  
approved budget 核准预算 iV?8'^  
approved charitable donation 认可慈善捐款 ^lZ7%6  
approved charitable institution 认可慈善机构 pKj:)6t"  
approved currency 核准货币；认可货币 ip}%Y6Wj  
approved estimates 核准预算 Y%eW6Y#  
approved estimates of expenditure 核准开支预算 ':_gYA  
approved overseas insurer 核准海外保险人 >#;;g2UV  
approved overseas trust company 核准海外信托公司  WTl0}wi  
approved pooled investment fund 核准汇集投资基金 SSE,G!@
 
approved provident fund scheme 认可公积金计划 O{\<Izm`D  
approved provision 核准拨款 VBDb K|  
approved redeemable share 核准可赎回股份 <D)@;A  
approved regional stock 认可地区性证券 $^^M&[b-  
approved retirement scheme 认可退休金计划 ',WJ'g  
approved subordinated loan 核准附属贷款 c U(z5th  
arbitrage 套戥；套汇；套利 HDzeotD  
arbitrageur 套戥者；套汇者 @}!?}QU  
arbitrary amount 临时款项 -X7x~x-  
arrangement 措施；安排；协定 uaKbqX  
arrears 欠款 CVkJMH_  
arrears of pay 欠付薪酬 Z`GEF|eh  
arrears of revenue 逾期未收税款；逾期未收的帐项 bf2n%-&9g  
articles of association 组织章程；组织细则；组织章程细则 n7Eh!<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4]0:zS*O  
ascertainment of profit 确定利润 Viw,YkC  
"Asia Clear" “亚洲结算系统” Ps\4k#aOv  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 R_GA`U\ {  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 -X%twy=  
Asian Development Fund [ADF] 亚洲发展基金 GIpYx`mHi  
Asian dollar bond 亚洲美元债券 y&8`NS#_p?  
Asian dollar market 亚洲美元市场 -@#],s7  
Asian dollar rate 亚洲美元利率 xy!E_CuC$  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 t5K#nRd Z:  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 _:tS-Mx@5  
asked price 沽盘；喊价；索价；卖方报价 |4j6}g\  
assessable income 应评税入息 Z+);}>-5  
assessable loss 应评税亏损 dQ-g\]d|  
assessable profit 应评税利润 h@ ZC{B  
assessable value 应评税值 O_th/hl  
assessed profit 估定利润 *)^ZUk  
assessed value 经评估价值 d$+0;D4E  
assessment 评税；评定；估价；评税单 dJ])`S  
assessment number 评税编号；估价编号 i(.PkYkaq  
assessment of additional tax 补加税评税 Ev [?5R  
assessment of performance 业绩评估；实绩评价 <im}R9eJ1  
Assessor 评税主任 #>lbpw  
asset price bubbles 资产价格泡沫 ( )ldn?v  
asset-backed securities 具资产保证的证券 6}c!>n['  
assets accretion 资产增值 o(l%k},a  
assets and liabilities 资产与负债 )AdwA+-x  
assets betterment statement 资产递增表；资产改进表 UCj+V@{  
assets lending 实物放款；有抵押贷款 tCR~z1  
assets of the company passing on the death 死者去世时转移的公司资产 m3P7*S5NJ7  
assets pledged as security for liabilities 用作负债抵押的资产 ,f,+)C$  
assets portfolio 资产投资组合 b.[9Adi >  
assets price 资产价格 }.9a!/@Aj  
assets quality 资产质素 \vV]fX  
assets realization 资产变现 u6l)s0Q  
assets refinancing arrangement 资产再集资安排 $[MAm)c:]{  
assets securitization 资产证券化 KOXG=P0  
assets situated outside Hong Kong 在香港以外地方的资产 &K[~Ab_  
assets stripping 削减资产；拆卖资产 o::9M_;  
assets value 资产值 4%_c9nat  
assignee 承让人 +=|%9%  
assignment 转让；转让书；转让契 09Eg ti.  
assignment of interest 权益转让 |G6'GTwZD  
assignment of letters patent and trade mark 专利证书及商标转让 5-({z%:P  
assignment of property 物业转让；物业转让书 a+k3wzJ  
assignment right 转让权 saQ ~v@  
assignor 转让人 #X$s5H  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 hmuhq:<f  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 3&M0@/  
associate member 附属会员 oPbziB8  
associated body corporate 相联法人团体 w7pX]<?R"  
associated company 相联公司；联属公司 edlf++r~  
associated corporation 相联法团 J n2QvUAZ&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] \' A- Lp  
公认会计师公会〔英国〕 j%]sym  
Association of Futures Exchange Brokers 香港期货经纪协会 R!X+-  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 gCkR$.-E  
association of underwriters 承保人组织 &%/T4$'+Y+  
assumption of control 接管 O6b+eS  
assurance 担保；保险；转易；转易书 ?LU>2!jN  
assurance of interest 权益的转易 V7gL*,3>=  
at 19XX price 按一九ＸＸ年价格计算 eUR+j?5I  
at a discount 按赔价计算；按贴水价格计算；打折扣 N;!!*
3a9=  
at a premium 按溢价计算；按升水价格计算 8$iHd  
at call 通知付款；按通知 |{ZdAr.;  
at constant market price 按固定市价计算 OuWRLcJ!  
at constant price 按固定价格计算 ScVbo3{m*T  
at cost 按成本计算 j!k$SDA-  
at current market price 按当时市价计算；按现时市价计算 Nqd9)WQ  
at current price 按当时价格计算；按现时价格计算 Z]k@pR !  
at factor cost 按要素成本计算；按生产要素成本计算 4JO16  
at money-of-the-day price 按付款当日价格计算 KE5>O1  
at or better 按指定或较佳价位〔买卖指令〕 x=x%F;  
at par 按面值计算；平价 +s`cXTlFrk  
at sight 见票即付 T4ugG?B*  
at the close 按收市盘 c3PA<q[  
at the opening 按开市盘 <)sL8G9Y  
attestation 见证；见证条款 *(]ZdB_2  
at-the-money option 平价期权 `}$bJCSF.n  
attorney 受权人；受托代表人 Jx`7W1%T  
attornment 新拥有人承认书 ]EDCs?,  
attributable profit 可归属利润 L 9cXgd  
attributable share value 可归属股份价值 mC0Dj O  
Auckland Stock Exchange 奥克兰证券交易所 i=P}i8,^=  
auction 拍卖 THK^u+~LM  
auctioneer 拍卖商 w&VDe(:~  
audit 审计；核数 /!p}H'jl  
Audit Commission 审计署 l)jP!k  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] SsfC m C  
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〕 N0\<B-8+,>  
audit review 帐目审查 /"~UGn]R  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 P39oHW  
audited account 审计帐目；经审计的帐目 "<)Jso|  
audited annual account 经审计的周年帐目 o^owv(  
audited balance sheet 经审计的资产负债表 m&(qr5>b  
auditor 核数师；核数主任；审计师 v|]"uPxH?  
auditor's certificate 核数师证明书；审计师证明书 n8T'}d+mm  
auditor's report 核数师报告；审计师报告 Q6 m.yds  
Aussie bond 澳元债券 lU$0e09  
austerity budget 紧缩预算 [[';Hi^  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 aZtM _  
Australia All Ordinaries Index 澳洲所有普通股票指数 V joVC$ZX  
Australian Dollar [AUD] 澳元 }:J-o  
Australian Options Market 澳大利亚期权市场 "K+EZ%~<  
Australian Securities Commission 澳洲证券事务监察委员会 \&Bdi6xAy  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 9GTp};Kg  
Australian Stock Exchange 澳大利亚证券交易所 3%Q9521  
Austrian Schilling [ATS] 奥地利先令 #@1(  
authentication 认证；鉴证 4HGS  
authority to purchase 委托购买证；委购书 STg} Z  
authorization 认可；核准；授权；授权书
^%LyT!y  
authorization by direction 指示授权 ;$4&Qp:#  
authorization by instruction 指令授权 2hryY  
authorization by warrant 令状授权 "*MF
=VB1  
authorization of unit trust 单位信托的认可 vO/3bu}  
authorized agent 指定代理人 Vu E$-)&)  
authorized capital 法定资本 HN5,MD[  
authorized clerk 出市员 BD^1V( I/  
authorized dealer 认可交易商 ]-SJ";aU  
authorized financial institution 认可财务机构 /?z3*x  
authorized fund 认可基金 9v8^uPA  
authorized fund house 获授权的基金公司；认可基金公司 #<u;.'R  
authorized institution 认可机构 Ra H1aS(  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 :l iDoGDi  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 &
rX#A@=  
authorized insurer 获授权保险人；获认可承保人 C[#C/@  
authorized investment 特准投资项目 dq'f >Sz}  
authorized person 获授权人 3Z#WAhfS:  
authorized representative 获授权代表 ?*7
Mn`  
authorized share capital 法定股本 -g|ji.  
automated quotation system 自动报价系统 WA:r4V  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] KU]o=\ak%  
自动交易系统〔香港期货交易所有限公司〕 DrxQ(yo}  
automatic adjustment mechanism 自动调整机制 Q#K10*-O6  
automatic adjustment system 自动调整系统 @A*>lUo  
Automatic Clearing House 自动票据交换所 '4Qsl~[Eh  
automatic exchange rates accumulation system 自动化汇率累集系统 AR$SQ_4  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 )%n$_N n  
automatic teller machine [ATM] 自动柜员机 MQ0rln?  
autopay 自动转帐 b&LAk-}[  
available assets 可用资产 O(D2F$VlL  
available fiscal reserve 现存财政储备
BIe:7cR%  
available profit 可用利润 39F e#u  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 =1,1}OucP  
average 平均；平均数；海损 U)aftH *Pk  
average basic salary 平均基本薪金 .|s,':hA  
average consumer expenditure 平均消费开支；一般消费开支 j4]3}t0q  
average cost 平均成本 _z 5W*..  
average cost of land production 增辟土地平均成本 x)eoz2E1  
average daily turnover 平均每日成交额 MPw?HpM  
average daily wage rate 平均每日工资率 S3E5^n\\  
average expenditure pattern 平均开支模式 GCfVH?Vx  
average growth rate 平均增长率 R-1MD  
average net fixed assets 固定资产平均净值 DGS,iRLnA  
average of relatives 相对价格平均数 qE]e+S?57a  
average price 平均价格 $z 5kA9  
average propensity to consume 平均消费倾向；一般消费倾向 ;_E|I=%'E  
average propensity to save 平均储蓄倾向；一般储蓄倾向 8VO];+N  
average rate 平均率 K(d+t\ca  
average revenue 平均收入；平均收益 ~<_WYSzS  
average stock 平均库存；平均存货 -%^'x&e  
average yearly rent 平均年租 Z|ZB6gP>h1  
avoidance of double taxation 避免双重课税 "h7Dye  
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 ]yZ%wU9!  
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