一些有用的会计术语(也不知道发的地方对不对)A

A: 8?7gyp!k_f  
A share Ａ股；甲类股份 dn1Tu6f;|  
abatement of tax 减税；减扣免税额 :9E_L2M  
ABN AMRO Bank N.V. 荷兰银行 5vso%}c  
above-the-line expenditure 线上项目支出；经常预算支出 >xt*(j&}  
above-the-line receipt 线上项目收入；经常预算收入 MXxE)"G*a  
ABSA Asia Limited 南非联合亚洲有限公司 P00pSRQHD  
absolute change 绝对数值变更 :
a4FO  
absolute expenditure 实际开支 6/#5TdJA  
absolute guideline figure 绝对准则数字 mJ%r2$/*  
absolute interest 绝对权益 ]3E':JM@  
absolute order of discharge 绝对破产解除令 d">Ya !W  
absolute profit margin 绝对利润幅度 9$xEktfV  
absolute value 实值；绝对值 DgLSDKO!  
absolutely vested interest 绝对既得权益 [[[QBplJ  
absorbed cost 已吸收成本；已分摊成本 {:3XP<hqN  
absorption 吸收；分摊；合并 `f2m5qTP%  
absorption rate 吸收率；摊配率；分摊率 ,j('QvavJ  
ACB Finance Limited 亚洲商业财务有限公司 X; gN[  
acceptable form of reciprocity 合理的互惠条件 a'v%bL;H~  
acceptable rate 适当利率；适当汇率 [i'\d}  
acceptance agreement 承兑协议 d%istFL)  
acceptance for honour 参加承兑 Z0~}'K   
acceptor 承兑人；接受人；受票人 995^[c1o6  
acceptor for honour 参加承兑人 ,K'}<dm|x  
accident insurance 意外保险 Lu~e^Ul   
Accident Insurance Association of Hong Kong 香港意外保险公会 e<p_u)m  
accident insurance scheme 意外保险计划 S %"7`xl  
accident year basis 意外年度基准 )pVxp]EI  
accommodation 通融；贷款 [\ JZpF  
accommodation bill 通融票据；空头票据 A/U tf0{3"  
accommodation party 汇票代发人 n]B)\D+V^  
account balance 帐户余额；帐户结余 N[$(y} !s  
account book 帐簿 T_}\  
account collected in advance 预收款项 rwxJR@Ttn  
account current book 往来帐簿 fuH Dif,  
account of after-acquired property 事后取得的财产报告 f-\l<o(  
account of defaulter 拖欠帐目 Zv=p0xH  
account payable 应付帐款 ]'aGoR  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 *4zVK/FJ  
account receivable 应收帐款 "z }bgy  
account receivable report 应收帐款报表 r[$Qtj Q  
account statement 结单；帐单；会计财务报表 FVsNOU  
account title 帐户名称；会计科目 z^4\?R50yO  
accountant's report 会计师报告 ^yRCR] oT  
Accountant's Report Rules 会计师报告规则 WPE@yI(  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ubhem(p#  
Accounting Arrangements 《会计安排》 oh;F]*k6  
accounting basis 会计基础 r,6~?hG]  
accounting by Official Receiver 破产管理署署长呈交的帐目 EMH?z2iGd  
Accounting Circular 《会计通告》 !UUh7'W4u  
accounting class 会计类别 @T1>%oi  
accounting date 记帐日期；会计结算日期 na FZ<'t>&  
accounting for money 款项核算 Q9[dUdQm  
Accounting Officer 会计主任 utwh"E&W  
accounting period 会计报告期；会计期 ^;YD3EZw  
accounting policy 会计政策；会计方针 i[ BR"(  
accounting practice 会计惯例 2|~&x~  
accounting principle 会计准则 pAmTwe  
accounting record 会计记录 e7L;{+XI  
accounting report 会计报告 yh5KN_W  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 su=.4JcK  
Accounting Society of China 中国会计学会 9GZF39w u  
accounting statement 会计报表 d1j v>tu  
accounting system 会计制度；会计系统 LM
_4
.J  
accounting transaction 会计事项；帐务交易 &V( LeSI  
accounting treatment 会计处理 wH#k~`M  
accounting year 会计年度 N13 <!QQ  
accretion 增值；添加 CWkm\=  
accrual 应计项目；应累算数目
No[xf9>t  
accrual basis 应计制；权责发生制 &F#X0h/m=  
accrual basis accounting 应计制会计；权责发生制会计 >[xQUf,p  
accrue 应累算；应计 I{cn ,,8  
accrued benefit 应累算利益 ecf7g)+C  
accrued charges 应计费用 xDr *|d  
accrued cumulative preference share dividend 应累算的累积优先股股息 1'_OM h*;  
accrued expenses 应累算费用 t*Q12Q  
accrued interest payable 应付利息；应计未付利息 fWm;cDM H  
accrued interest receivable 应收利息；应计未收利息 PfrW,R~r  
accrued right 累算权益 JsPuxu_  
accruing profit 应累算的利润 :OI!YR%"  
accumulated fiscal reserve 累积财政储备 v2@M,xbxF:  
accumulated profit 累积利润；滚存溢利 l:@.D|(o3  
accumulated reserve 累积储备 "<O?KO3K  
accumulation of surplus income 累积收益盈余 ~[9 ]M)=O0  
acquired assets 既得资产 k5xirB_  
acquisition 收购；购置；取得 n? s4"N6  
acquisition cost 购置成本 {8jG6  
acquisition expenses 购置费用 Q|G[9HBI  
acquisition of 100% interest 收购全部股权 '`o+#\,b^%  
acquisition of control 取得控制权 m@c2'*&Y  
acquisition of fixed assets 购置固定资产 w-nkf M~  
acquisition of shell “买壳” ^ O`  
acquisition price 收购价 9DtSYd/  
act of God 天灾 E$G"R=  
acting partner 执事合伙人 [=E<iPl  
active market 买卖活跃的市场；交投畅旺的市场；旺市 .Yu,&HR  
active partner 积极参与的合伙人 _ve7Is`/  
active trading 交投活跃 -`?V8OwY]  
actual circulation 实际流通 d'-^VxO0  
actual cost 实际成本 Dkdm~~Rr  
actual expenditure 实际开支；实际支出 \aW5V:?  
actual income 实际入息；实际收入；实际收益 Hh@mIusj  
actual market 现货市场 Y66 vJ<lM  
actual price 现货价；实际价格 o!H"~5Trv!  
actual profit 实际利润 E>V8|Hz;  
actual quotation 实盘；实际价位；实际报价 3]VTQl{P  
actual year basis 按实际年度计算 t1~*q)!Mo  
actuals 实货 #-VKk  
actuarial investigation 精算调查 w|5}V6WD  
actuarial principle 精算原则 Z=H fOC  
actuarial report 精算师报告 i([A8C_A  
Actuarial Society of Hong Kong 香港精算学会 mA>Pr<aV:  
actuarial valuation 精算师估值 Sdt @"6  
actuary 精算师 ,vhR99g{  
ad referendum agreement 暂定协议；有待覆核的协定 xjX5PQu  
ad valorem duty 从价税；按值征税 OIWo* %  
ad valorem duty system 从价税制 $4M3j%S  
ad valorem fee 从价费 Lq&xlW j  
ad valorem tariff 从价关税 oD}I{&=wa  
additional allowance 额外免税额 L|H{;r'  
additional amount for unexpired risk 未过期风险的额外款额 z`_N|iEd  
additional assessable profit 补加应评税利润 k<f*ns  
additional assessment 补加评税 i/Hi  
additional commitment 额外承担 (^Ln|3iz  
additional commitment vote 额外承担拨款 -zTeIvcy5  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )t.q[O`  
additional dependent parent allowance 供养父母额外免税额 igQyn|  
additional provision 额外拨款 =Tj0dfO|"  
additional stamp duty 附加印花税 n_+Iw,a'm  
additional tax 补加税罚款；补加税款 <St`"H  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 (HJ60Hj  
adjudged bankrupt 被裁定破产 Yp;x  
adjudicated bankrupt 裁定破产人 Sn+Y
i  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 7vWB=r>5@  
adjudication of bankruptcy 裁定破产；宣告破产 ~gAx  
adjudication of insolvency 裁定无力偿还债务 }z*p2)v`  
adjusted actual 经调整的实数；调整后的实数 R`<E3J\*  
adjusted current assets 经调整的流动资产；调整后的流动资产 @F1pu3E  
adjusted figure 经调整的数字；调整后的数额 bBQp:P?E  
adjusted liabilities 经调整的负债；调整后的负债 fAm2ls7c  
adjusted loss 经调整的亏损；调整后的亏损 lk'RWy"pw  
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 =Vv{td  
adjusted profit 经调整的利润；调整后的利润 & 3a+6!L[  
adjusted surplus 经调整的盈余额；调整后的盈余额 L@ay4,e.bz  
adjusted value 经调整的价值；调整后的价值 >pYgF=J  
adjustment 调整；修订；理算〔保险〕 /za,&7sf  
adjustment centre 调剂中心 ]Lh\[@#1f  
adjustment lag 调整过程的时间差距；调整时差 WgL!@
g  
adjustment mechanism 调整机制 NdZ: 
7  
adjustment of loss 亏损调整 {p/m+m  
adjustment process 调整过程；调整程序 \E30.>%,  
adjustment range 调整幅度 {!4%Z9G  
administered exchange rate 受管制汇率 AuCVpDH  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 aqN.5'2\  
administration expenses 行政费用 5Tu.2.)N  
administration fee 手续费；行政费 :`|,a(  
administration in bankruptcy 破产管理 *5NffiA}-  
administration order 遗产管理令 _96&P7  
administrator 管理人；遗产管理人 JSL3.J  
administrator of the estate 遗产管理人 dvf*w:5K!  
admission of debt 债项承认书 (+@.L7>m+t  
admission of proof 接纳债权证明 )Qc$UI8L  
advance 放贷款项；垫付款项；预支款项；预付款项 *Zvw&y*  
advance account 暂支帐目；预付款帐户 R}]FIu  
advance compensation 预付补偿金 | jkmh6  
advance from shareholder 股东垫款 nk{1z\D{  
advance pending reimbursement 预支以待日后付还 *!Dzst-J3  
advanced economy 先进经济体系 ubQ(O uM"  
advancement 预付；预付财产 ;CrA  
advances warrant 垫款令 A4^+p0@  
advancing 贷出 68SM br  
adverse balance 逆差 OwEz(pj@  
adverse exchange 逆汇 oMVwIdf  
advertisement addressed to shareholders 在报章刊登的致股东通告 g,;MV7yE  
advice for collection 托收通知书 B?M+`;  
advice of drawing 提款通知书；汇票通知书 O<hHo]jLF  
advice of payment 付款通知 3,[2-obmi  
Advisory Committee [Securities and Futures Commission] pA2U+Q@  
谘询委员会〔证券及期货事务监察委员会〕 j0GI[#  
Advisory Committee on Diversification 经济多元化谘询委员会 p#kC#{<nE  
affidavit 誓章；遗产申报誓章 s5pY)6)  
affidavit of no receipt 述明无收款的誓章 TQou.'+v  
affiliate 联号；联营公司；附属公司 S;NXOsSu  
affiliated company 附属公司；联号；联营公司 ![ QQF|  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
=bDG|:+  
affordability 负担能力 "OPUGwf  
African Development Bank [AfDB] 非洲开发银行 =~h54/#[I  
after-acquired property 事后取得的财产 s*I
fXv  
after-hours dealing 市后交易 6~}H
3rvO}  
after-tax profit 税后盈利；税后利润；税后溢利 kpdFb7>|  
agency agreement 代理协议 ^WNJQg'  
agency expenses 代理机构的开支 A=$oYBB  
agency fee 代理费 W)#`4a^xj7  
Agency Law 《代理法》 5c"kLq
6r  
agent 代理人；承销人 E;q
woTmul  
agent of company 公司代理人 VC.?]'OqD  
agent's fee 代理人费；经纪费 qEAF!iB]L  
aggregate 总计；总数；总体数字 5-OvPTY`M  
aggregate amount 总款额；总额 HZ}*o%O  
aggregate assets and liabilities 总体资产与负债 gY9"!IVe+  
aggregate at constant price 按固定价格计算的总体数字 e-VLU;  
aggregate demand 总需求 !r
|X6`g  
aggregate gross position 总持仓量 9<#D0hh$  
aggregate limit 总限额 BUb(BzC  
aggregate of salaries tax 合计薪俸税 6"GpE5'*  
aggregate performance 总体表现；总体业绩 <-F"&LI{<  
aggregate supply 总体供应 &Yg/08*  
aggregate surplus 总盈余 wGvgMZ]?'  
aggregate total 整体总额 AV
p[gr  
aggregate value 总值；合计价值 wL
tTC4D  
aggregated basis 合计基准 D}T,z  
aggregated net chargeable income 合计应课税入息实额 x}{VHp`|ld  
aggregation 合并计算；合计；总和 k@L~h{`Mc\  
aggregation of incomes of husband and wife 夫妇入息合并计算 Al|7Y/  
aggregation of property 财产的总和 'm|m+K83  
agio 差价；贴水
gNwXOd u  
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》 0U>Q<I}  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment V%ch'  
《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》 =lwS\mNs  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment K +~v<F  
《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》 #lF<="y%X  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment K(gj6SrjV  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 G)&'8W F5o  
agreement for a settlement 授产协议 qx)k1QY  
agreement for assignment 转让协议 o(P:f)B  
agreement for sale 售卖协议；买卖协议 RY{tX`  
agreement for sale and purchase 买卖协议 =FmU]DV  
agreement for the payment of interest 支付利息协议 x/=j$oA  
agreement for the repayment of money 还款协议 j;)6uia*A  
agreement of reinsurance 再保险协议 K_QCYS.  
Agricultural Bank of China 中国农业银行 [Ni4[\  
air passenger departure tax 飞机乘客离境税 eEQ[^i  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 "|%9
xGX|D  
airport tax 机场税 y
jd'{B9{  
alcohol duty 酒精税 `dP+5u!  
alienation 让与；让渡；转让 B
$l`9!,  
alimony 生活费；赡养费 A ? M]5d  
All Ordinaries Index [AOI] 所有普通股指数 5-^%\?,x  
all risks 全险；综合险 8-
:k@W  
All Sales Record for Stock Market 《股票市场成交报告》 ^%&x{F.  
Allied Capital Resources Limited 新联财务有限公司 %K"%Qm=Tl  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 u7?juI#Cl  
allocation letter 拨款信件 d 4]%Wdvf  
allocation of fund 分配款项；预留款项 g5Rm!T+@I<  
allocation of profit 利润分配；溢利分配 H|UL5<:]D  
allocation warrant 拨款令 %z~U@Mka  
allotment 分配；配股 ^d80\PXz  
allotment notice 股份配售通知；配股通知 #ja`+w}  
allotment of shares 股份分配 P0xL
x  
allowable 可获宽免；免税的 m]\zt
 
allowable business loss 可扣除的营业亏损 /BM1AV{s6  
allowable expenses 可扣税的支出 Nz*sD^SJa  
allowance 免税额；津贴；备抵；准备金 |Vi&f5p,@  
allowance for debts 债项的免税额 "Vq]|j,B/c  
allowance for depreciation by wear and tear 耗损折旧免税额 4Umsc>yfK  
allowance for funeral expenses 殡殓费的免税额 zU~..;C  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <im<(=m9  
allowance for repairs and outgoings 修葺及支出方面的免税额 vLuQe0l{  
allowance to debtor 给债务人的津贴 /y)"j#-eW  
alteration of capital 资本更改 |A0$XU{  
alternate trustee 候补受托人 1>w^ q`P  
amalgamation 合并 |QLX..  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S
Fk#bh  
ambit of charges 征税范围；收费范围 A Vm{#^p[(  
amended valuation 经修订的估值 N?;o_^C  
American Commodities Exchange 美国商品交易所 `mjx4Lb  
American Express Bank Limited 美国运通银行 k-V I9H!,  
American Stock Exchange 美国证券交易所 jJ!-hg4?]  
amortization 摊销 <zuE=0P~%  
amount due from banks 存放银行同业的款项 ex\W]5  
amount due from banks abroad 存放海外银行同业的款项 H@E")@92  
amount due from holding companies 控股公司欠款 )7GLS\uf<%  
amount due from local banks 存放本港银行同业的款项 WEtA4zCO  
amount due to banks 银行同业的存款 8e!DDh  
amount due to banks abroad 海外银行同业的存款 hG7S]\N_  
amount due to holding companies 控股公司存款 1?|6odc  
amount due to local banks 本港银行同业的存款 b$O_L4CP  
amount due to outport banks 外埠银行同业的存款 vt@Us\fI  
amount for note issue 发行纸币的款额 `t0f L\T  
amount of bond 担保契据的款额 Q)`gPX3F  
amount of consideration 代价款额 uxyTu2L7  
amount of contribution 供款数额 H'{?aaK|t  
amount of indebtedness 负债款额 
}m%?&c  
amount of principal of the loan 贷款本金额 P4j8`}&/  
amount of rates chargeable 应征差饷数额 +RV-VrV  
amount of share capital 股本额 xwnoZ&h  
amount of sums assured 承保款额 :KSor}t  
amount of variation 变动幅度 JhCkkw  
amount of vote 拨款数额 N4mJU'_{  
amount payable 应付款额 s;2/Nc   
amount receivable 应收款额 +'/}[1q1/T  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (\t_Hs::a  
analysis 分析 12sD|j  
ancillary risk 附属风险 @GQ8q]N:<  
annual account 周年帐目；周年帐目报表；年度决算；年结 !?o$-+a|  
annual accounting date 年结日期 ^YR|WKY  
annual allowance 每年免税额；年积金；年度津贴；年津 oD#>8Aws  
annual balance 年度余额 kq~[k.  
annual disposable income 每年可动用收入 rEyz|k:  
annual estimates 周年预算 ,LW+7yD  
annual fee 年费 c5E#QV0&v~  
annual general meeting 周年大会 s S5fd)x  
annual growth rate 年增率；每年增长率 #RM3^]h  
annual long-term supplement 长期个案每年补助金 F|l`YtZZd  
annual pensionable emolument 可供计算退休金的年薪 =6L*!JP<  
annual report 年报 `{U%[
$<[W  
Annual Report on the Consumer Price Index 《消费物价指数年报》 y[p$/$bgC5  
annual return 周年报表；周年申报表；每年报税表格 ml.;wB|  
Annual Return Rules 《周年报表规则》 #M?F^u[  
annual review of consumer prices 每年消费物价回顾 Ah>gC!F^  
annual roll-forward basis 逐年延展方式 o}
MzqKfu  
annual salary 年薪 Sf&?3a+f  
annual statement 年度报表；年度决算表 jD/7/G*  
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 XDkS ^9  
annuitant 年金受益人 M6
]0Y@@>  
annuity 年金 /Pn.)Lxf
l  
annuity contract 年金合约 {(Og/
[  
annuity on human life 人寿年金 %,,`N I{  
antecedent debt 先前的债项 ;wXY3|@  
ante-dated cheque 倒填日期支票 3XwU6M$5g  
anticipated expenditure 预期开支 ^'&iYV  
anticipated net profit 预期纯利 =r@gJw:B  
anticipated revenue 预期收入 vZE|Z[M+<  
anti-inflation measure 反通货膨胀措施 9G#8%[W  
anti-inflationary stance 反通货膨胀立场 b>QM~mq3^I  
apparent deficit 表面赤字 tyuk{*Me:  
apparent financial solvency 表面偿债能力 hA*Z'.[  
apparent partner 表面合伙人 gf3U#L}P  
application for personal assessment 个人入息课税申请书 V+O0k: o  
application of fund 资金应用 G7Z vfLR{:  
application to release as liquidator and to destruct the books of accounts and documents I{
42'9  
申请免除清盘人职务及毁灭帐簿与文件 Y:%m;b$]  
appointed actuary 委任精算师 drENkS=,  
appointed auditor 委任核数师；委任审计师 |,;twj[?4  
appointed trustee 委任的受托人 b+IOh|  
appointer 委任人 i)7n
c  
apportioned pro rata 按比例分摊 ]Y4q'KH  
apportionment 分配；分摊 >X[|c"l.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =!(*5\IM  
apportionment formula 分摊方程式 X_u@D;$  
apportionment of estate duty 遗产税的分摊 ut4r~~Ar  
appraisal 估价；评估 v._Egk0  
appreciable growth 可观增长 L/q]QgCoA  
appreciable impact 显着影响 ]bTzbu@  
appreciable increase 可观增长 j9URl$T:  
appreciation 增值；升值 m']9Q3-  
appreciation against other currencies 相对其他货币升值 EWb(uWC8h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 BFMS*t`  
appreciation tax 增值税 5[,+\  
appropriation 拨款；拨用；拨付 &@YFje6Lcm  
appropriation account 拨款帐目 n .f4z<  
Appropriation Bill 拨款法案 B;z;vrrL  
appropriation-in-aid system 补助拨款办法 V(;55ycr  
approved assets 核准资产 m7r j>X Y  
approved basket stock 认可一篮子证券 W?qpnPW  
approved budget 核准预算 x0\e<x9s  
approved charitable donation 认可慈善捐款 -uA3Y  
approved charitable institution 认可慈善机构 Z}8k[*.  
approved currency 核准货币；认可货币 ]By0Xifew  
approved estimates 核准预算 =[]x\&@t  
approved estimates of expenditure 核准开支预算 L#`2.nU  
approved overseas insurer 核准海外保险人 EI1W .V>@  
approved overseas trust company 核准海外信托公司 [)#u<lZ<~  
approved pooled investment fund 核准汇集投资基金 /Jxq 3D)v  
approved provident fund scheme 认可公积金计划 m$fQ`XzU  
approved provision 核准拨款 h@*lWi2K7  
approved redeemable share 核准可赎回股份 FZe:co8Mu  
approved regional stock 认可地区性证券 *.,"N}  
approved retirement scheme 认可退休金计划 O87"[c`>  
approved subordinated loan 核准附属贷款 { p1lae  
arbitrage 套戥；套汇；套利 v:rD3=M-  
arbitrageur 套戥者；套汇者 6exI_3A4jh  
arbitrary amount 临时款项 YBX)eWslK  
arrangement 措施；安排；协定 (U|)xA]y!  
arrears 欠款 dqqnCXYuW  
arrears of pay 欠付薪酬  vv+TKO  
arrears of revenue 逾期未收税款；逾期未收的帐项 F:M>z=  
articles of association 组织章程；组织细则；组织章程细则 R'6@n#:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Hf VHI1f  
ascertainment of profit 确定利润 iv:,fkwG  
"Asia Clear" “亚洲结算系统” {(rf/:X!p  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ,~
(|p`  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 QVIcb;&:}  
Asian Development Fund [ADF] 亚洲发展基金 In f9wq\  
Asian dollar bond 亚洲美元债券 9s!
2 wwh  
Asian dollar market 亚洲美元市场 /~40rXH2C
 
Asian dollar rate 亚洲美元利率 Hm>-LOCcl  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 $hh+0hs  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 8h2D+1,PZC  
asked price 沽盘；喊价；索价；卖方报价 OmB TA=E<  
assessable income 应评税入息 ,H>
W:O  
assessable loss 应评税亏损 >s&XX, w  
assessable profit 应评税利润 ;\N79)Gk  
assessable value 应评税值 /"=29sWB  
assessed profit 估定利润 Bk,2WtVX  
assessed value 经评估价值 q75ky1^1:  
assessment 评税；评定；估价；评税单 (tepmcf  
assessment number 评税编号；估价编号 s(teQ\  
assessment of additional tax 补加税评税 p-.Ri^p   
assessment of performance 业绩评估；实绩评价 NX?}{'f  
Assessor 评税主任 }N?g|  
asset price bubbles 资产价格泡沫 wHx}U M"  
asset-backed securities 具资产保证的证券 :^n*V6.4  
assets accretion 资产增值 YWEYHr;%^?  
assets and liabilities 资产与负债 6`acg'sk>  
assets betterment statement 资产递增表；资产改进表 o`idg[l.  
assets lending 实物放款；有抵押贷款 (Aorx #z  
assets of the company passing on the death 死者去世时转移的公司资产 P{?;T5ap6  
assets pledged as security for liabilities 用作负债抵押的资产 lbRzx4=\y  
assets portfolio 资产投资组合 {$;2HbM(  
assets price 资产价格 @B?FE\  
assets quality 资产质素 _ w/_(k  
assets realization 资产变现 tl|ijR  
assets refinancing arrangement 资产再集资安排 w4UD/zO  
assets securitization 资产证券化 >w9sE8i  
assets situated outside Hong Kong 在香港以外地方的资产 Q|?'(J+  
assets stripping 削减资产；拆卖资产 W!t{rI72  
assets value 资产值 rn;<HT  
assignee 承让人 /iplU  
assignment 转让；转让书；转让契 +jUgx;u,  
assignment of interest 权益转让 ]DO&x+Rb  
assignment of letters patent and trade mark 专利证书及商标转让 e,(a6X  
assignment of property 物业转让；物业转让书 ymYBm:"  
assignment right 转让权 :$Q`>k7A  
assignor 转让人 1Pm4.C)  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 V\0E=M*P  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 I!P4(3skAB  
associate member 附属会员 8) HBh7/  
associated body corporate 相联法人团体 JnY$fs*"  
associated company 相联公司；联属公司 FQ`(b3.   
associated corporation 相联法团 }`9jH:q-Z  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?ty>}.c t  
公认会计师公会〔英国〕 >z(wf>2J  
Association of Futures Exchange Brokers 香港期货经纪协会 'r\ 4}Ik  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 %
,0%NjK  
association of underwriters 承保人组织 e!GZSk   
assumption of control 接管 YxXqI  
assurance 担保；保险；转易；转易书 k)cP! %
z  
assurance of interest 权益的转易 6hO-H&r++  
at 19XX price 按一九ＸＸ年价格计算 fN@{y+6  
at a discount 按赔价计算；按贴水价格计算；打折扣 pe.Ml7o"  
at a premium 按溢价计算；按升水价格计算 u"`*DFjo*  
at call 通知付款；按通知 *7ZtNo[+  
at constant market price 按固定市价计算 vwmBUix  
at constant price 按固定价格计算 !scD|ti  
at cost 按成本计算 {=67XrWN1  
at current market price 按当时市价计算；按现时市价计算 8f|98T"  
at current price 按当时价格计算；按现时价格计算 j C)-`_  
at factor cost 按要素成本计算；按生产要素成本计算 ?E6^!4=,  
at money-of-the-day price 按付款当日价格计算 +1QK}H~  
at or better 按指定或较佳价位〔买卖指令〕 ;r.EC}>m  
at par 按面值计算；平价 Lkn4<'un  
at sight 见票即付 >{wuEPA  
at the close 按收市盘 U6<M/>RG$  
at the opening 按开市盘 Huc|6~X  
attestation 见证；见证条款 )hBE11,PB  
at-the-money option 平价期权 cLG6(<L  
attorney 受权人；受托代表人 BgM%+b8u  
attornment 新拥有人承认书 -}P7$|O&  
attributable profit 可归属利润 ]W/>Ldv  
attributable share value 可归属股份价值 9gy(IRGq/  
Auckland Stock Exchange 奥克兰证券交易所 le8 #Z}p  
auction 拍卖 2Q@Y^t   
auctioneer 拍卖商 y\D=Z N@  
audit 审计；核数 s9@Sd  
Audit Commission 审计署 .fp&MgiQ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 5pfYEofK[  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 :Wc_Utt  
audit review 帐目审查 Qs%B'9")  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 B2Z_]q$n*  
audited account 审计帐目；经审计的帐目 uR$i48}  
audited annual account 经审计的周年帐目  .t=  
audited balance sheet 经审计的资产负债表 ; b*i3*!g  
auditor 核数师；核数主任；审计师 Y%@hbUc}x9  
auditor's certificate 核数师证明书；审计师证明书 eVJ^\z:4  
auditor's report 核数师报告；审计师报告 @}&_Dvf  
Aussie bond 澳元债券 ml0*1Dw  
austerity budget 紧缩预算 Z.1> kZ  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 2:SO_O4C  
Australia All Ordinaries Index 澳洲所有普通股票指数 v+xB7w  
Australian Dollar [AUD] 澳元 '#.#$8l  
Australian Options Market 澳大利亚期权市场 "g0(I8  
Australian Securities Commission 澳洲证券事务监察委员会 0 ipN8Pg+  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Hr^3`@}#1  
Australian Stock Exchange 澳大利亚证券交易所 g9~]s9  
Austrian Schilling [ATS] 奥地利先令 r|eZv<6  
authentication 认证；鉴证 D=+NxR[  
authority to purchase 委托购买证；委购书 ,eRQu.  
authorization 认可；核准；授权；授权书 nL-K)G,  
authorization by direction 指示授权 ,[e\cnq[  
authorization by instruction 指令授权 @1:0h9%  
authorization by warrant 令状授权 Z6Fp\aI8@  
authorization of unit trust 单位信托的认可 `\CVV*hP  
authorized agent 指定代理人 SwW['c'*]B  
authorized capital 法定资本 b?T  
authorized clerk 出市员 Gh\q^?}  
authorized dealer 认可交易商 !5Sd2<N  
authorized financial institution 认可财务机构 y >+mc7n  
authorized fund 认可基金 !RH.|}  
authorized fund house 获授权的基金公司；认可基金公司 /.1.MssQM  
authorized institution 认可机构 yK%ebq]  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 @7<uMasfp  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 (Un_!)  
authorized insurer 获授权保险人；获认可承保人 ,r8Tbk]m  
authorized investment 特准投资项目 \r{W  
authorized person 获授权人 _S`o1^Ad  
authorized representative 获授权代表 CU)|-*uiK  
authorized share capital 法定股本 -7{$Vj  
automated quotation system 自动报价系统 UbamB+QT  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] u0Nm.--;_3  
自动交易系统〔香港期货交易所有限公司〕 Wl-<HR!n  
automatic adjustment mechanism 自动调整机制 :j^FJ@2_  
automatic adjustment system 自动调整系统 [eUf
tr9&0  
Automatic Clearing House 自动票据交换所 fo0+dzazY  
automatic exchange rates accumulation system 自动化汇率累集系统 T~4N+fK  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Qk1xUE  
automatic teller machine [ATM] 自动柜员机 !?!C'-ps  
autopay 自动转帐 )B$;Vs]@i  
available assets 可用资产 = ieag7!  
available fiscal reserve 现存财政储备 T~:|!`  
available profit 可用利润 4\M.6])_  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 EYX$pz(x;  
average 平均；平均数；海损 $O)3q $|  
average basic salary 平均基本薪金 Y>+y(ck  
average consumer expenditure 平均消费开支；一般消费开支 tjT>VwqH  
average cost 平均成本 /Q{P3:k  
average cost of land production 增辟土地平均成本 ;j8)KC  
average daily turnover 平均每日成交额 3?n>yS  
average daily wage rate 平均每日工资率 w= P9FxB  
average expenditure pattern 平均开支模式 L+}n@B  
average growth rate 平均增长率 Iw<i@=V  
average net fixed assets 固定资产平均净值 :'iYxhM.V  
average of relatives 相对价格平均数 =#gEB#$x:  
average price 平均价格 wU\s; dK  
average propensity to consume 平均消费倾向；一般消费倾向 4m)OR  
average propensity to save 平均储蓄倾向；一般储蓄倾向 jPZa
D>!  
average rate 平均率 ~m^ #FJ
u  
average revenue 平均收入；平均收益 Xx:F)A8O  
average stock 平均库存；平均存货 \</b4iR)LT  
average yearly rent 平均年租 -Go 7"j  
avoidance of double taxation 避免双重课税 r.ZF_^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 )B,|@ynu  
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