一些有用的会计术语(也不知道发的地方对不对)A

A: Wo+fMn(O  
A share Ａ股；甲类股份 +`'=K ;{U  
abatement of tax 减税；减扣免税额 Po_y78ZD  
ABN AMRO Bank N.V. 荷兰银行 > yk2  
above-the-line expenditure 线上项目支出；经常预算支出 ?%K7IJ%  
above-the-line receipt 线上项目收入；经常预算收入 }]V
FLBl`w  
ABSA Asia Limited 南非联合亚洲有限公司 dTcrJ|/Y  
absolute change 绝对数值变更 C+tB$yahO  
absolute expenditure 实际开支 RE6d&#N  
absolute guideline figure 绝对准则数字 rY yB"|  
absolute interest 绝对权益 Vz[tgb]-  
absolute order of discharge 绝对破产解除令 X+dLk(jI`u  
absolute profit margin 绝对利润幅度 c%tb6@C  
absolute value 实值；绝对值 -!4Mmp"2@u  
absolutely vested interest 绝对既得权益 1<766  
absorbed cost 已吸收成本；已分摊成本 ny'?Hl'Q  
absorption 吸收；分摊；合并 J'4Pp<  
absorption rate 吸收率；摊配率；分摊率 \k&2nYVHf  
ACB Finance Limited 亚洲商业财务有限公司 kn9ul3c  
acceptable form of reciprocity 合理的互惠条件 )jc`_{PQg  
acceptable rate 适当利率；适当汇率 F/.nr  
acceptance agreement 承兑协议 s aY;[bz}  
acceptance for honour 参加承兑
#$-{hg{  
acceptor 承兑人；接受人；受票人 ]l/ PyX  
acceptor for honour 参加承兑人 ^E-BB 6D  
accident insurance 意外保险 7\.{O$Q  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^6g^ Q*"  
accident insurance scheme 意外保险计划 .0 }eg$d  
accident year basis 意外年度基准 }Y9= 3X  
accommodation 通融；贷款 x6N)T4J(  
accommodation bill 通融票据；空头票据 |0^~S  
accommodation party 汇票代发人 EIdEXAC(  
account balance 帐户余额；帐户结余 ' ?tx?t  
account book 帐簿 8U86-'Pq  
account collected in advance 预收款项 wjEyU:  
account current book 往来帐簿 [P_@-:(O  
account of after-acquired property 事后取得的财产报告 VCf/EkC  
account of defaulter 拖欠帐目 oyC5M+shP9  
account payable 应付帐款 VkW N1A  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 |tn.ZEgw3~  
account receivable 应收帐款 w&F.LiX^  
account receivable report 应收帐款报表 I)]"`2w2w  
account statement 结单；帐单；会计财务报表 ^?<gz!(-  
account title 帐户名称；会计科目 h$`zuz  
accountant's report 会计师报告 05SK$ Y<<  
Accountant's Report Rules 会计师报告规则 h[*:\P`  
accounting and auditing procedure 会计与审计程序；会计与核数程序 F .hA.E  
Accounting Arrangements 《会计安排》 v=8sj{g3,3  
accounting basis 会计基础 HAKB@h)  
accounting by Official Receiver 破产管理署署长呈交的帐目 [[FDt[
l4  
Accounting Circular 《会计通告》 r&rip^40  
accounting class 会计类别 {f1iys'Om  
accounting date 记帐日期；会计结算日期 kD*r@s]=  
accounting for money 款项核算 ?q{HS&k  
Accounting Officer 会计主任 %H/V iC  
accounting period 会计报告期；会计期 u7(<
YSOs  
accounting policy 会计政策；会计方针 -}x( MZ  
accounting practice 会计惯例 GUDz>(  
accounting principle 会计准则 ! mb<z^>5  
accounting record 会计记录 ^jYE4gHM  
accounting report 会计报告 Q
 h~  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 K&'Vd@  
Accounting Society of China 中国会计学会 'Bx"i  
accounting statement 会计报表 ,::f? Gc7j  
accounting system 会计制度；会计系统 (baBi9<P=  
accounting transaction 会计事项；帐务交易 e|1.-P@  
accounting treatment 会计处理 Ah:d2*SR4  
accounting year 会计年度 [ikW3 '99,  
accretion 增值；添加 yt+d f0l  
accrual 应计项目；应累算数目 M4}b lh#  
accrual basis 应计制；权责发生制 5do49H_  
accrual basis accounting 应计制会计；权责发生制会计 $Cnv]1%  
accrue 应累算；应计 X+
7@8)1(  
accrued benefit 应累算利益 Qo\+FkhYq  
accrued charges 应计费用 1
[:tiTG|C  
accrued cumulative preference share dividend 应累算的累积优先股股息 rK~Obv  
accrued expenses 应累算费用 I
eN~E'~  
accrued interest payable 应付利息；应计未付利息 )=TS)C4  
accrued interest receivable 应收利息；应计未收利息 j"5 $m@lgn  
accrued right 累算权益 vX;~m7+  
accruing profit 应累算的利润 }Gf9.ACQ  
accumulated fiscal reserve 累积财政储备 89Ch'D  
accumulated profit 累积利润；滚存溢利 ioT+,li  
accumulated reserve 累积储备 wGLSei-s  
accumulation of surplus income 累积收益盈余 CbW>yr  
acquired assets 既得资产 uz;
zmK  
acquisition 收购；购置；取得 a8}!9kL  
acquisition cost 购置成本 wNm1H[{  
acquisition expenses 购置费用 e| Sw+fhy<  
acquisition of 100% interest 收购全部股权 :meq4!g{1  
acquisition of control 取得控制权 #Y<QEGb(  
acquisition of fixed assets 购置固定资产 z
BjbH=  
acquisition of shell “买壳” |V-)3#c  
acquisition price 收购价 H:
 rrY  
act of God 天灾 /LC!|-1E  
acting partner 执事合伙人 wA< Fw )  
active market 买卖活跃的市场；交投畅旺的市场；旺市 BTnrgs#[  
active partner 积极参与的合伙人 '*=kt  
active trading 交投活跃 5H!6m_,w  
actual circulation 实际流通 |%$mN{  
actual cost 实际成本 I?OnEw  
actual expenditure 实际开支；实际支出 2fFGS.l  
actual income 实际入息；实际收入；实际收益 (@i2a  
actual market 现货市场 ItxC}qT  
actual price 现货价；实际价格 tlyDXB~+  
actual profit 实际利润 dV7~C@k6k8  
actual quotation 实盘；实际价位；实际报价 ydMfV-  
actual year basis 按实际年度计算 Nhrh>x[wJ  
actuals 实货 hZtJ
LY  
actuarial investigation 精算调查 1X-fiQJe  
actuarial principle 精算原则 @+&QNI06S  
actuarial report 精算师报告 A(1
dq  
Actuarial Society of Hong Kong 香港精算学会 P$i d?  
actuarial valuation 精算师估值 w,VUWja  
actuary 精算师 1kczlTF  
ad referendum agreement 暂定协议；有待覆核的协定 d>h
Lnz1O  
ad valorem duty 从价税；按值征税 krecUpo  
ad valorem duty system 从价税制 i p; RlO  
ad valorem fee 从价费 -F&*>?I  
ad valorem tariff 从价关税 lG R6S  
additional allowance 额外免税额 chszP{-@X  
additional amount for unexpired risk 未过期风险的额外款额 bM>5=Zox  
additional assessable profit 补加应评税利润 T:0#se  
additional assessment 补加评税 F.$NYr/|y  
additional commitment 额外承担 }%Vx2Q  
additional commitment vote 额外承担拨款 RxUzJ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 JW9U&Bj
{  
additional dependent parent allowance 供养父母额外免税额 &Xp<%[:  
additional provision 额外拨款 NsF8`rg  
additional stamp duty 附加印花税 [DSD[[ z[  
additional tax 补加税罚款；补加税款 !g7bkA  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0oPcZ""X]  
adjudged bankrupt 被裁定破产 Z"5ew
U<?  
adjudicated bankrupt 裁定破产人 &Ef_p-e-P  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 #G\;)pT  
adjudication of bankruptcy 裁定破产；宣告破产 m!sMr^W  
adjudication of insolvency 裁定无力偿还债务 E3d# T  
adjusted actual 经调整的实数；调整后的实数 AfXlV-v  
adjusted current assets 经调整的流动资产；调整后的流动资产 hngdeGa  
adjusted figure 经调整的数字；调整后的数额 8omk4 ;  
adjusted liabilities 经调整的负债；调整后的负债 &uLC{Ik}  
adjusted loss 经调整的亏损；调整后的亏损 l g43  
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 dFzlcKFFD  
adjusted profit 经调整的利润；调整后的利润 M&ec%<lM  
adjusted surplus 经调整的盈余额；调整后的盈余额 w<jlE8u  
adjusted value 经调整的价值；调整后的价值 @Rs3i;"W  
adjustment 调整；修订；理算〔保险〕 ]vUTb9>{?  
adjustment centre 调剂中心 cwBf((~  
adjustment lag 调整过程的时间差距；调整时差 M2rgB%W)m  
adjustment mechanism 调整机制 eGk`Z>  
adjustment of loss 亏损调整 {N`<THPP  
adjustment process 调整过程；调整程序 c5AEn -Q  
adjustment range 调整幅度 a[A*9%a  
administered exchange rate 受管制汇率 I1fUV72  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 =N<Z@'c  
administration expenses 行政费用 rF)[ Sed:T  
administration fee 手续费；行政费 1%k$9[!l%  
administration in bankruptcy 破产管理 [.LbX`K:  
administration order 遗产管理令 n81z0lnr  
administrator 管理人；遗产管理人 [O\[,E"K  
administrator of the estate 遗产管理人 #7"*Pxb#A  
admission of debt 债项承认书 U9%#(
T$  
admission of proof 接纳债权证明 ofHe8a8  
advance 放贷款项；垫付款项；预支款项；预付款项 4t< mX  
advance account 暂支帐目；预付款帐户 |^T?5=&Kt  
advance compensation 预付补偿金 y)D7!s  
advance from shareholder 股东垫款 AA~6r[*~  
advance pending reimbursement 预支以待日后付还 xZ(f_Oy  
advanced economy 先进经济体系 B<6Ye9zuG  
advancement 预付；预付财产 \zv?r:1t  
advances warrant 垫款令 d!#qBn$*[  
advancing 贷出 MNVOloA  
adverse balance 逆差 m+'v
rxTY  
adverse exchange 逆汇 !)+8:8H'  
advertisement addressed to shareholders 在报章刊登的致股东通告 6rg?0\A<  
advice for collection 托收通知书 KQ2jeJ/pj  
advice of drawing 提款通知书；汇票通知书 +"F9yb  
advice of payment 付款通知 JVt(!%K}&  
Advisory Committee [Securities and Futures Commission] nWb0S  
谘询委员会〔证券及期货事务监察委员会〕 kzXmiBL<9  
Advisory Committee on Diversification 经济多元化谘询委员会 5$Da\?Fpn  
affidavit 誓章；遗产申报誓章 q}MPl2  
affidavit of no receipt 述明无收款的誓章 ]}HuK#  
affiliate 联号；联营公司；附属公司 5@
< D6>6  
affiliated company 附属公司；联号；联营公司 OM 4,Sevk  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ~CQTPR  
affordability 负担能力 ^E= w3g&  
African Development Bank [AfDB] 非洲开发银行 }.74w0~0^  
after-acquired property 事后取得的财产 7^*[XH  
after-hours dealing 市后交易 x/^,{RrPk  
after-tax profit 税后盈利；税后利润；税后溢利 61=D&lb  
agency agreement 代理协议 -1<*mbb0  
agency expenses 代理机构的开支 6y}|IhX?z  
agency fee 代理费 J={R@}u  
Agency Law 《代理法》 /.<2I  
agent 代理人；承销人 ,/6 aA7(  
agent of company 公司代理人 UCL aCt -  
agent's fee 代理人费；经纪费 59Lmv &s  
aggregate 总计；总数；总体数字 9Bw.Ih[Z  
aggregate amount 总款额；总额 xji2#S%  
aggregate assets and liabilities 总体资产与负债 V]qv,>  
aggregate at constant price 按固定价格计算的总体数字 K6nGC  
aggregate demand 总需求 5fDnr&DR  
aggregate gross position 总持仓量 J-)9>~[E<  
aggregate limit 总限额 /4lm=ZE/  
aggregate of salaries tax 合计薪俸税 aEwwK(ny  
aggregate performance 总体表现；总体业绩 5*IfI+}  
aggregate supply 总体供应 yx&'W_Q@  
aggregate surplus 总盈余 jk-e/C  
aggregate total 整体总额 ^*A8 NdaB  
aggregate value 总值；合计价值 ncCgc5uP  
aggregated basis 合计基准 OjRJyhzS*  
aggregated net chargeable income 合计应课税入息实额 0tyS=X;#e  
aggregation 合并计算；合计；总和 UqEpeLK  
aggregation of incomes of husband and wife 夫妇入息合并计算 :qL1jnR^  
aggregation of property 财产的总和 ;8J+Q0V  
agio 差价；贴水 60@]^g;$I  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 E|>oseR  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment NvU~?WN  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 +=&A1{kR3  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment lx"#S'^~  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 )[d>?%vfd  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment %YbcI|i]<0  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 {B,r  
agreement for a settlement 授产协议 ]v,>!~8r  
agreement for assignment 转让协议 }vspjplk^  
agreement for sale 售卖协议；买卖协议 %jnSJjcq  
agreement for sale and purchase 买卖协议 csNB \  
agreement for the payment of interest 支付利息协议 'I8K1Q=/  
agreement for the repayment of money 还款协议 f!n0kXVu6U  
agreement of reinsurance 再保险协议 *D6X&Hg&5  
Agricultural Bank of China 中国农业银行 5}"@$.{i  
air passenger departure tax 飞机乘客离境税 Q  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 5y%-K=d  
airport tax 机场税 Hd9vS"TN]  
alcohol duty 酒精税 8,m3]Lg  
alienation 让与；让渡；转让 %}0B7_6B+@  
alimony 生活费；赡养费 -
T+7u  
All Ordinaries Index [AOI] 所有普通股指数 qTD^Vz V  
all risks 全险；综合险 ]31UA>/TI  
All Sales Record for Stock Market 《股票市场成交报告》 Ccx
1#^`  
Allied Capital Resources Limited 新联财务有限公司 ?N/6m  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 eg$y,Tx  
allocation letter 拨款信件 `7mRUDz  
allocation of fund 分配款项；预留款项 k}h\RCy%f  
allocation of profit 利润分配；溢利分配 g&oAa;~o  
allocation warrant 拨款令 ;R x Rap  
allotment 分配；配股 r}]%(D](v  
allotment notice 股份配售通知；配股通知 ? j8S.d~  
allotment of shares 股份分配 *%,{<C,Y  
allowable 可获宽免；免税的 DpZO$5.Ec+  
allowable business loss 可扣除的营业亏损 gV\{Qoj  
allowable expenses 可扣税的支出 Yl#|+xYA5[  
allowance 免税额；津贴；备抵；准备金 jJOs`'~Q\  
allowance for debts 债项的免税额 !0k'fYCa  
allowance for depreciation by wear and tear 耗损折旧免税额 sN%#e+(=  
allowance for funeral expenses 殡殓费的免税额 *dw6>G0U  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 DLP G  
allowance for repairs and outgoings 修葺及支出方面的免税额 ZI>')T<@j"  
allowance to debtor 给债务人的津贴 ,2C{X+t  
alteration of capital 资本更改 jQIb :\0#  
alternate trustee 候补受托人 ?5e
]^H}  
amalgamation 合并 ,9@JBV%_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U'K{>"~1a  
ambit of charges 征税范围；收费范围 OqcM3#  
amended valuation 经修订的估值 E)}& p\{E  
American Commodities Exchange 美国商品交易所 n^P~]1i   
American Express Bank Limited 美国运通银行 zXRq) ;s  
American Stock Exchange 美国证券交易所 pi|P&?yw  
amortization 摊销 .\6q\7Ej  
amount due from banks 存放银行同业的款项  5gZ6H/.  
amount due from banks abroad 存放海外银行同业的款项 ]:X# w0UR  
amount due from holding companies 控股公司欠款 <*'%Xgm  
amount due from local banks 存放本港银行同业的款项 IqW4Q1>f  
amount due to banks 银行同业的存款 *~>}*  
amount due to banks abroad 海外银行同业的存款 Ub_!~tb}?  
amount due to holding companies 控股公司存款 dr~6}S#  
amount due to local banks 本港银行同业的存款 9z0G0QW[  
amount due to outport banks 外埠银行同业的存款 7u|X .X  
amount for note issue 发行纸币的款额 Z|k>)pv@  
amount of bond 担保契据的款额 h]{V/  
amount of consideration 代价款额 O"6 (k{`  
amount of contribution 供款数额 i3[%]_eP.  
amount of indebtedness 负债款额 C ks;f
6G  
amount of principal of the loan 贷款本金额 tW)KpX  
amount of rates chargeable 应征差饷数额 yur5"$n  
amount of share capital 股本额 a6<UMJ  
amount of sums assured 承保款额 $2gX!)  
amount of variation 变动幅度 d[7B,l:RN  
amount of vote 拨款数额 Vw>AD<Rl  
amount payable 应付款额 [S<1|hk s(  
amount receivable 应收款额 >nqCUhS   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iS]4F_|vd  
analysis 分析
jr`;H  
ancillary risk 附属风险 f}%paE"  
annual account 周年帐目；周年帐目报表；年度决算；年结 -\dcs?  
annual accounting date 年结日期 NQpC]#n  
annual allowance 每年免税额；年积金；年度津贴；年津 f2f2&|7  
annual balance 年度余额 (.Th?p%>7  
annual disposable income 每年可动用收入 vi1 D<  
annual estimates 周年预算 )oU%++cdo  
annual fee 年费 yPXa  
annual general meeting 周年大会 c`E0sgp  
annual growth rate 年增率；每年增长率 YQ7\99tj  
annual long-term supplement 长期个案每年补助金 P]mJ01@'  
annual pensionable emolument 可供计算退休金的年薪 99G'`NO  
annual report 年报 gL(_!mcwu  
Annual Report on the Consumer Price Index 《消费物价指数年报》 LjEG1$F>  
annual return 周年报表；周年申报表；每年报税表格 , R;k>'.  
Annual Return Rules 《周年报表规则》 FOS5?%J  
annual review of consumer prices 每年消费物价回顾 =lOdg3#\a  
annual roll-forward basis 逐年延展方式 ALY3en9,  
annual salary 年薪 p`I[3/$3  
annual statement 年度报表；年度决算表 3[Xc:;+/  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
T?+%3z}8  
annuitant 年金受益人 f'WRszrF  
annuity 年金 bCL/"OB  
annuity contract 年金合约 x=VLTH/oo  
annuity on human life 人寿年金 RoLN#  
antecedent debt 先前的债项 lh`ZEvt  
ante-dated cheque 倒填日期支票 ]p-xds#d  
anticipated expenditure 预期开支 /a7N:Z_Bz  
anticipated net profit 预期纯利 xMr=tU1C  
anticipated revenue 预期收入 kE`Fg(M  
anti-inflation measure 反通货膨胀措施 8W"Xdv{  
anti-inflationary stance 反通货膨胀立场 XEe$Wh  
apparent deficit 表面赤字 gCL?{oVU  
apparent financial solvency 表面偿债能力 S\dG>F>S  
apparent partner 表面合伙人 ya'Ma<4  
application for personal assessment 个人入息课税申请书 r"&uW!~0  
application of fund 资金应用 b'1m 9T780  
application to release as liquidator and to destruct the books of accounts and documents %+: $uk[  
申请免除清盘人职务及毁灭帐簿与文件 >*]dB|2  
appointed actuary 委任精算师 yE_T#FN  
appointed auditor 委任核数师；委任审计师 UY}EW`$#m  
appointed trustee 委任的受托人 \TS.9 >\  
appointer 委任人 /)*si  
apportioned pro rata 按比例分摊 0 H0U%x8  
apportionment 分配；分摊
i*jnC>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 JH+uBZh6  
apportionment formula 分摊方程式 w/,A@fLL  
apportionment of estate duty 遗产税的分摊 8I]rC<O6:  
appraisal 估价；评估 VoC|z
Rd_  
appreciable growth 可观增长 6c[Slq!KA  
appreciable impact 显着影响 ZU68\cL  
appreciable increase 可观增长 8O| w(z  
appreciation 增值；升值 8JojKH  
appreciation against other currencies 相对其他货币升值 9l<}`/@}W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 k!0vpps
 
appreciation tax 增值税 E|"QYsi.Ck  
appropriation 拨款；拨用；拨付 9 Eqv^0u  
appropriation account 拨款帐目 cyH=LjgJf  
Appropriation Bill 拨款法案 c1M *w9o  
appropriation-in-aid system 补助拨款办法 ZYLPk<<  
approved assets 核准资产 AvZOR  
approved basket stock 认可一篮子证券 f7?u`
"C  
approved budget 核准预算 [5;_XMj%  
approved charitable donation 认可慈善捐款 gHox>r6.A  
approved charitable institution 认可慈善机构 cXIuGvE&=  
approved currency 核准货币；认可货币 f#&@Vl(i&  
approved estimates 核准预算 E^C [G)7n  
approved estimates of expenditure 核准开支预算 `1i\8s&O6@  
approved overseas insurer 核准海外保险人 ?`3G5at)9f  
approved overseas trust company 核准海外信托公司 Q6$^lRNOpk  
approved pooled investment fund 核准汇集投资基金 #}+_Hy  
approved provident fund scheme 认可公积金计划 ?.g="{5X  
approved provision 核准拨款 RV>n Op}R  
approved redeemable share 核准可赎回股份 :4x&B^,53  
approved regional stock 认可地区性证券 ow4|GLU^;  
approved retirement scheme 认可退休金计划 MUi#3o\f  
approved subordinated loan 核准附属贷款 Ij?Qs{V  
arbitrage 套戥；套汇；套利 d;g]Oe
F  
arbitrageur 套戥者；套汇者 S9E<)L  
arbitrary amount 临时款项 p>1Klh:8.'  
arrangement 措施；安排；协定 |[iEi  
arrears 欠款 *t bgIW+h  
arrears of pay 欠付薪酬 7b*9 Th*a  
arrears of revenue 逾期未收税款；逾期未收的帐项 IN=l|Q$8f  
articles of association 组织章程；组织细则；组织章程细则 IXU~&5&J  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 
}+fBJ$  
ascertainment of profit 确定利润 ,T8fo\a4  
"Asia Clear" “亚洲结算系统” )(h<vo)-zX  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 H)pB{W/  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 V>"NVRY  
Asian Development Fund [ADF] 亚洲发展基金 )VeeAu)p  
Asian dollar bond 亚洲美元债券 L"'L@A|U  
Asian dollar market 亚洲美元市场 EASN#VG  
Asian dollar rate 亚洲美元利率 'e*:eBoyb  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3A'9=h,lVK  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 fiQ/ &]|5  
asked price 沽盘；喊价；索价；卖方报价 F-<c.0;6  
assessable income 应评税入息 vpP8'f.  
assessable loss 应评税亏损 :auq#$B  
assessable profit 应评税利润 -ze@~Z@  
assessable value 应评税值 NC%)
SG \  
assessed profit 估定利润 OyATb{`'  
assessed value 经评估价值 yJ2A!id  
assessment 评税；评定；估价；评税单 rW[7 _4  
assessment number 评税编号；估价编号 )AXa.y  
assessment of additional tax 补加税评税 2$
O6%0  
assessment of performance 业绩评估；实绩评价 cHUj6'neO  
Assessor 评税主任 Tl S904'  
asset price bubbles 资产价格泡沫 DIWcX<s  
asset-backed securities 具资产保证的证券 z<u@::  
assets accretion 资产增值  V/t-  
assets and liabilities 资产与负债 *?!A  
assets betterment statement 资产递增表；资产改进表 _))--+cL  
assets lending 实物放款；有抵押贷款 Z`yW2ON$'  
assets of the company passing on the death 死者去世时转移的公司资产 0kL tL!3  
assets pledged as security for liabilities 用作负债抵押的资产 #IxCI)!I{[  
assets portfolio 资产投资组合 $`txU5#vs  
assets price 资产价格 #4{9l SbU  
assets quality 资产质素 +.|8W!h`1  
assets realization 资产变现 lt|UehJF  
assets refinancing arrangement 资产再集资安排 ePY69!pO5e  
assets securitization 资产证券化 2KQpmNN  
assets situated outside Hong Kong 在香港以外地方的资产 dUP8[y  
assets stripping 削减资产；拆卖资产 RQW<Sp~  
assets value 资产值 YA@OA$`E  
assignee 承让人 6@
J)kV  
assignment 转让；转让书；转让契 L7B(abT9e  
assignment of interest 权益转让 t**o<p#)f  
assignment of letters patent and trade mark 专利证书及商标转让 9 [wR/8Xm  
assignment of property 物业转让；物业转让书 A{ Ejk|  
assignment right 转让权 \"Aw ATQ  
assignor 转让人 jHpFl4VPz  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 *h2)$^P%  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 #6za  
associate member 附属会员 ("_tML 8/p  
associated body corporate 相联法人团体 0BQ<a  
associated company 相联公司；联属公司 }zqYn`ffD  
associated corporation 相联法团 Q*caX   
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Jtl[9qe#]  
公认会计师公会〔英国〕 8\rHSsP  
Association of Futures Exchange Brokers 香港期货经纪协会 Ks.kn7<l  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 LYp=o8JW|  
association of underwriters 承保人组织 "hXB_73)V  
assumption of control 接管 ]`}R,'P  
assurance 担保；保险；转易；转易书 3QD##Wr^  
assurance of interest 权益的转易 $jNp-5+Q;  
at 19XX price 按一九ＸＸ年价格计算 n##d!d|g  
at a discount 按赔价计算；按贴水价格计算；打折扣 |d=MX>i|G  
at a premium 按溢价计算；按升水价格计算 APY*SeIV  
at call 通知付款；按通知 j:J{m0  
at constant market price 按固定市价计算 bId@V[9  
at constant price 按固定价格计算 ,XmyC7y<  
at cost 按成本计算 S`&YY89{&  
at current market price 按当时市价计算；按现时市价计算 $K*&Wdo  
at current price 按当时价格计算；按现时价格计算  B!+`km5  
at factor cost 按要素成本计算；按生产要素成本计算 K;#9: Z^+  
at money-of-the-day price 按付款当日价格计算 XV*uu "F  
at or better 按指定或较佳价位〔买卖指令〕 tS&rR0<OW  
at par 按面值计算；平价 d=8q/]_p  
at sight 见票即付 Dl95Vo=1  
at the close 按收市盘 \D,c*I|p7  
at the opening 按开市盘 
d`&F  
attestation 见证；见证条款 ,MdK "Qa>  
at-the-money option 平价期权 K(B|o6[  
attorney 受权人；受托代表人 gv,8Wo  
attornment 新拥有人承认书 :,BKB*a\  
attributable profit 可归属利润 XhxCOpO  
attributable share value 可归属股份价值 ay,E!G&H  
Auckland Stock Exchange 奥克兰证券交易所 s7}46\/U  
auction 拍卖 RNn5,W  
auctioneer 拍卖商 s6J`i&uu  
audit 审计；核数 8^%Nl `_2B  
Audit Commission 审计署 h?ZxS  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] x"Q
Z}28(t  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 FZ^j|2.L*  
audit review 帐目审查 %{ToWLb{I  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 C"!k`i=Lj  
audited account 审计帐目；经审计的帐目 ds"q1  
audited annual account 经审计的周年帐目 sZ9VXnz24  
audited balance sheet 经审计的资产负债表 )I`Ma6bX  
auditor 核数师；核数主任；审计师 M;K%=l$NG  
auditor's certificate 核数师证明书；审计师证明书 fG*366W  
auditor's report 核数师报告；审计师报告 m6oaO9"K  
Aussie bond 澳元债券 l gzA) (  
austerity budget 紧缩预算 }Pn]j7u!  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 27-GfC=7*  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^E(:nxQ6s  
Australian Dollar [AUD] 澳元 5T4!'4n  
Australian Options Market 澳大利亚期权市场 9akIu.H  
Australian Securities Commission 澳洲证券事务监察委员会 ?#0|A?U  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 0O:')R&  
Australian Stock Exchange 澳大利亚证券交易所 D<d4"*qo  
Austrian Schilling [ATS] 奥地利先令 O#962\  
authentication 认证；鉴证 y}t1r |p  
authority to purchase 委托购买证；委购书 hbg:}R=B<  
authorization 认可；核准；授权；授权书 $D)Ajd;  
authorization by direction 指示授权 MF["-GvP/  
authorization by instruction 指令授权 oyeJ"E2  
authorization by warrant 令状授权 p 3*y8g-  
authorization of unit trust 单位信托的认可 EFNi# D8s  
authorized agent 指定代理人 I?_YL*  
authorized capital 法定资本 @XL5$k[Y  
authorized clerk 出市员 cq,0?2R`t  
authorized dealer 认可交易商 c;dMXv   
authorized financial institution 认可财务机构 w`$M}oX(  
authorized fund 认可基金 A%$ZB9#zQ  
authorized fund house 获授权的基金公司；认可基金公司 fyE#8h_>4  
authorized institution 认可机构 s35`{PR  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 aX$Q}mgb  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 3EN(Pz L  
authorized insurer 获授权保险人；获认可承保人 chF@',9t  
authorized investment 特准投资项目 gLL8-T[9
 
authorized person 获授权人 -x?I6>{  
authorized representative 获授权代表 $+$S}i=  
authorized share capital 法定股本 ,=@%XMS  
automated quotation system 自动报价系统 ?|;q=p`t-  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] vRQ7=N{3  
自动交易系统〔香港期货交易所有限公司〕 ',Q|g^rF]  
automatic adjustment mechanism 自动调整机制 NP#:} )  
automatic adjustment system 自动调整系统 86AZ)UP2D  
Automatic Clearing House 自动票据交换所 7}2Aq  
automatic exchange rates accumulation system 自动化汇率累集系统 B<" `<oG@|  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 M)JKe!0ad1  
automatic teller machine [ATM] 自动柜员机 ,s9gGCA  
autopay 自动转帐 :|tWKA  
available assets 可用资产 yHk}'YP  
available fiscal reserve 现存财政储备 \6)]!$F6:  
available profit 可用利润 GZwz4=`  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 c?0.>^,B Q  
average 平均；平均数；海损 o'SZsG  
average basic salary 平均基本薪金 AYP*J  
average consumer expenditure 平均消费开支；一般消费开支 t.`&Q|a  
average cost 平均成本 Q`kJ3b  
average cost of land production 增辟土地平均成本 v?=y9lEH@%  
average daily turnover 平均每日成交额 #oX8EMqs<  
average daily wage rate 平均每日工资率 t) :'XGk@  
average expenditure pattern 平均开支模式 74p=uQ  
average growth rate 平均增长率 5SNa~ kC&  
average net fixed assets 固定资产平均净值 4,]z  
average of relatives 相对价格平均数 {%b*4x0?  
average price 平均价格 zv8AvNDK  
average propensity to consume 平均消费倾向；一般消费倾向 Sd |=*X  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ._i|+[  
average rate 平均率 ~>"m`Q&[  
average revenue 平均收入；平均收益 zvgy$]y'\  
average stock 平均库存；平均存货 !Enq2  
average yearly rent 平均年租 3~o#1*->  
avoidance of double taxation 避免双重课税 (/a#1Pd&  
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 !K[UJQs\  
!jTtMx  
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