一些有用的会计术语(也不知道发的地方对不对)A

A: GVd48*  
A share Ａ股；甲类股份 +nZRi3yu=  
abatement of tax 减税；减扣免税额 LxJ6M/".  
ABN AMRO Bank N.V. 荷兰银行 Ff"gadRXd  
above-the-line expenditure 线上项目支出；经常预算支出 i(HByI  
above-the-line receipt 线上项目收入；经常预算收入 h(xP_Svj>  
ABSA Asia Limited 南非联合亚洲有限公司 [@{0o+.]'H  
absolute change 绝对数值变更 oEzDMImJ5  
absolute expenditure 实际开支 e^e$mtI  
absolute guideline figure 绝对准则数字 MV+i{]  
absolute interest 绝对权益 }++5_Z_  
absolute order of discharge 绝对破产解除令 h8^i\j  
absolute profit margin 绝对利润幅度 d,'!.#e  
absolute value 实值；绝对值 ]1fZupM^6  
absolutely vested interest 绝对既得权益 "D> ]ES%5  
absorbed cost 已吸收成本；已分摊成本 ValS8V*N1  
absorption 吸收；分摊；合并  pbB2wt  
absorption rate 吸收率；摊配率；分摊率 \~"#ld(x7  
ACB Finance Limited 亚洲商业财务有限公司 :d'65KMi  
acceptable form of reciprocity 合理的互惠条件 [}""@?  
acceptable rate 适当利率；适当汇率 ,5-Zb3\  
acceptance agreement 承兑协议 ?ow'^X-  
acceptance for honour 参加承兑 ;;LuU<,$  
acceptor 承兑人；接受人；受票人 aIGn9:\  
acceptor for honour 参加承兑人 _J"mR]I+  
accident insurance 意外保险 &?a.mh/8[[  
Accident Insurance Association of Hong Kong 香港意外保险公会 QjukK6#W  
accident insurance scheme 意外保险计划 (Nz]h:}r  
accident year basis 意外年度基准 R "E<8w  
accommodation 通融；贷款 sQk|
I x  
accommodation bill 通融票据；空头票据 yMIT(  
accommodation party 汇票代发人 =Nl5{qYz^&  
account balance 帐户余额；帐户结余 kEK[\f VE  
account book 帐簿 ."JzDs   
account collected in advance 预收款项 :|XCnK0
 
account current book 往来帐簿 `*9EKj  
account of after-acquired property 事后取得的财产报告 8[\79|  
account of defaulter 拖欠帐目 ,OBQv.D3>a  
account payable 应付帐款 t*z'c  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 5upShtC  
account receivable 应收帐款 4%bTj,H#  
account receivable report 应收帐款报表 I#l;~a<9z  
account statement 结单；帐单；会计财务报表 >_#)3K1y8  
account title 帐户名称；会计科目 g.*&BXZi  
accountant's report 会计师报告 {a4xF2  
Accountant's Report Rules 会计师报告规则 Pe,;MP\2  
accounting and auditing procedure 会计与审计程序；会计与核数程序 #1l7FT?q  
Accounting Arrangements 《会计安排》 5LMj!)3  
accounting basis 会计基础 !V(`ZH  
accounting by Official Receiver 破产管理署署长呈交的帐目 oYq,u@oM  
Accounting Circular 《会计通告》 sQ(1/"gb  
accounting class 会计类别 lS{4dvr?w  
accounting date 记帐日期；会计结算日期 lV7IHX1P  
accounting for money 款项核算 -c$z 2Q)  
Accounting Officer 会计主任 92(~'5Qr  
accounting period 会计报告期；会计期 FrR9{YTA.  
accounting policy 会计政策；会计方针 j7sU0"7^  
accounting practice 会计惯例 OPJgIU%  
accounting principle 会计准则 C5B=NAc  
accounting record 会计记录 Dh8(HiXf:  
accounting report 会计报告 _SF!T6A  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 XWF7#xM  
Accounting Society of China 中国会计学会 Rkr^Z?/GH  
accounting statement 会计报表 1nXqi)&?;  
accounting system 会计制度；会计系统 {_ 6t4h}  
accounting transaction 会计事项；帐务交易 =dn1}  
accounting treatment 会计处理 c9|a$^I6  
accounting year 会计年度 r03I*b  
accretion 增值；添加 ho|8U  
accrual 应计项目；应累算数目 '^lUL) R  
accrual basis 应计制；权责发生制 `wV|q~  
accrual basis accounting 应计制会计；权责发生制会计 +QupM  
accrue 应累算；应计 z6}Pj>1  
accrued benefit 应累算利益 Uf[T_  
accrued charges 应计费用 F(G<*lA  
accrued cumulative preference share dividend 应累算的累积优先股股息 3#<'[TF00t  
accrued expenses 应累算费用 y"Ihr5S\  
accrued interest payable 应付利息；应计未付利息 9C1
b^^Kb  
accrued interest receivable 应收利息；应计未收利息 *?b@>_1K  
accrued right 累算权益 "0<Sd?Sz  
accruing profit 应累算的利润 iiehrK&T!  
accumulated fiscal reserve 累积财政储备 DrV0V .t,  
accumulated profit 累积利润；滚存溢利 |?|K\UF(Y  
accumulated reserve 累积储备 6#?NL]A  
accumulation of surplus income 累积收益盈余 !Pe1o-O  
acquired assets 既得资产
g(aNyn
 
acquisition 收购；购置；取得 -}AE\qXs/  
acquisition cost 购置成本 )1BiEK`v  
acquisition expenses 购置费用 >EeAPO4  
acquisition of 100% interest 收购全部股权 $Gd5wmb!  
acquisition of control 取得控制权 iZu:uMoc  
acquisition of fixed assets 购置固定资产 lSs^A@s  
acquisition of shell “买壳” aC}vJ93i  
acquisition price 收购价 xtu]F  
act of God 天灾 n1JC?+  
acting partner 执事合伙人 UJ9q-r  
active market 买卖活跃的市场；交投畅旺的市场；旺市 $KH@,;Xz  
active partner 积极参与的合伙人 wC(XRqlE  
active trading 交投活跃 0JrK/Ma3  
actual circulation 实际流通 AAdD\%JZ  
actual cost 实际成本 _p$"NNFN  
actual expenditure 实际开支；实际支出 HcDyD0;L.  
actual income 实际入息；实际收入；实际收益 t0I>5#*WU  
actual market 现货市场 lxCX-a`@p  
actual price 现货价；实际价格 zv|M*Wu  
actual profit 实际利润 b3P9Yoj-  
actual quotation 实盘；实际价位；实际报价 GW:\l~ d  
actual year basis 按实际年度计算 8_+vb#M  
actuals 实货 @>gD1Q7v b  
actuarial investigation 精算调查 #Ul4&QVeg  
actuarial principle 精算原则 *+NZQjl'  
actuarial report 精算师报告 Qh 1q  
Actuarial Society of Hong Kong 香港精算学会  =05iW  
actuarial valuation 精算师估值 w64.R
4e  
actuary 精算师 A/hpYa  
ad referendum agreement 暂定协议；有待覆核的协定 u% r!?-z  
ad valorem duty 从价税；按值征税 nh?9R&  
ad valorem duty system 从价税制 4*YOFU}l  
ad valorem fee 从价费 L;4[ k;5  
ad valorem tariff 从价关税 @\S]]oLn  
additional allowance 额外免税额 @yCW8]  
additional amount for unexpired risk 未过期风险的额外款额 P7cge  
additional assessable profit 补加应评税利润 ;!^ +N  
additional assessment 补加评税 ./';P<)  
additional commitment 额外承担 (v|ixa  
additional commitment vote 额外承担拨款 p"g1V7B  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 D8q3TyCj%  
additional dependent parent allowance 供养父母额外免税额 Rd .U;>  
additional provision 额外拨款 ?'TA!MR  
additional stamp duty 附加印花税 XTIu(f|d_;  
additional tax 补加税罚款；补加税款 JgxE|#*7U  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 L,yA<yrC  
adjudged bankrupt 被裁定破产 'E@2I9Kj  
adjudicated bankrupt 裁定破产人 @*bvMEE  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Zm`'MsgFr  
adjudication of bankruptcy 裁定破产；宣告破产 :QxL 9&"  
adjudication of insolvency 裁定无力偿还债务 +p8qsT#7  
adjusted actual 经调整的实数；调整后的实数 T-hU+(+hg  
adjusted current assets 经调整的流动资产；调整后的流动资产 9*7Hoi4Ji  
adjusted figure 经调整的数字；调整后的数额 [0d-CEp[  
adjusted liabilities 经调整的负债；调整后的负债 H-;&xzAI  
adjusted loss 经调整的亏损；调整后的亏损 v&k>0lV,^  
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 l7!U),x%/U  
adjusted profit 经调整的利润；调整后的利润 Xs{:[vRW  
adjusted surplus 经调整的盈余额；调整后的盈余额 =W;
t@"6>2  
adjusted value 经调整的价值；调整后的价值 TEH*@~P"  
adjustment 调整；修订；理算〔保险〕
N)9pz?*V  
adjustment centre 调剂中心 %"1` NT  
adjustment lag 调整过程的时间差距；调整时差 L`<T'3G  
adjustment mechanism 调整机制 `wP/Zp{Hy  
adjustment of loss 亏损调整 <GbnPG?  
adjustment process 调整过程；调整程序 W?SP .-I  
adjustment range 调整幅度 HVtr,jg  
administered exchange rate 受管制汇率 R-=_z6<  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 E1$Hu
{  
administration expenses 行政费用 5xG|35Pj  
administration fee 手续费；行政费 M"k3zK,  
administration in bankruptcy 破产管理 D{Hh#x8Y  
administration order 遗产管理令 ^zBjG/'7  
administrator 管理人；遗产管理人 bEVO<x+  
administrator of the estate 遗产管理人 '*o7_Ez-{  
admission of debt 债项承认书 .Z(S4wV  
admission of proof 接纳债权证明 stf,<W  
advance 放贷款项；垫付款项；预支款项；预付款项 +a7EsR  
advance account 暂支帐目；预付款帐户 U:s}/to  
advance compensation 预付补偿金 D[?
k ,*  
advance from shareholder 股东垫款 Vy?R/ Uu  
advance pending reimbursement 预支以待日后付还 ccHLL6F{  
advanced economy 先进经济体系 H1aV}KD  
advancement 预付；预付财产 ?Zc/upd:$N  
advances warrant 垫款令 fW_}!`:  
advancing 贷出 d~togTs1  
adverse balance 逆差 y
YxeNE"  
adverse exchange 逆汇 5`1(}  
advertisement addressed to shareholders 在报章刊登的致股东通告 */0vJz%<.M  
advice for collection 托收通知书 Verbmeg&n  
advice of drawing 提款通知书；汇票通知书 GnSgO-$"  
advice of payment 付款通知 { r<(t#  
Advisory Committee [Securities and Futures Commission] W\ 1bE(AwZ  
谘询委员会〔证券及期货事务监察委员会〕 o<C]+Nt,@  
Advisory Committee on Diversification 经济多元化谘询委员会 |_hioMVz  
affidavit 誓章；遗产申报誓章 ~ LJ>WA  
affidavit of no receipt 述明无收款的誓章 o(Ua",|  
affiliate 联号；联营公司；附属公司 .}L-c>o"o  
affiliated company 附属公司；联号；联营公司 &cv@Kihq(  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 0U>t>&,"  
affordability 负担能力 *`@XKK  
African Development Bank [AfDB] 非洲开发银行 %a)0?U  
after-acquired property 事后取得的财产 aTL8l.c2  
after-hours dealing 市后交易 CjC'"+[w  
after-tax profit 税后盈利；税后利润；税后溢利 p=mCK@  
agency agreement 代理协议 v!pj v%  
agency expenses 代理机构的开支 l|R
<F;|  
agency fee 代理费 N$=(1`zM=  
Agency Law 《代理法》 ;~'cITL  
agent 代理人；承销人 7G<KrKal  
agent of company 公司代理人 I]uOMWZs  
agent's fee 代理人费；经纪费 (<d&B
V-"  
aggregate 总计；总数；总体数字 'S%} ?#J  
aggregate amount 总款额；总额 [*Aqy76Qa  
aggregate assets and liabilities 总体资产与负债 }skRlC  
aggregate at constant price 按固定价格计算的总体数字 m>Yo9/XpZ  
aggregate demand 总需求 7dM6;`V^  
aggregate gross position 总持仓量 &;~2sEo,  
aggregate limit 总限额 X]&;8  
aggregate of salaries tax 合计薪俸税 RTPq8S"  
aggregate performance 总体表现；总体业绩 Ef,7zKG  
aggregate supply 总体供应 q 2_N90u  
aggregate surplus 总盈余 uFm(R/V  
aggregate total 整体总额 QoT3;<r}  
aggregate value 总值；合计价值 ~RZJ/%6F  
aggregated basis 合计基准 8xD<A|  
aggregated net chargeable income 合计应课税入息实额 4."o.:8x  
aggregation 合并计算；合计；总和 uI[-P}bSc&  
aggregation of incomes of husband and wife 夫妇入息合并计算 }rj C_q  
aggregation of property 财产的总和 #x4h_K Y  
agio 差价；贴水 ?[hy|r6$  
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》 20Cie q  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment (T%F!2i([U  
《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》 ~7,2N.vO2  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment azR;*j8Q'  
《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》 QKUBh-QFK  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 6h0U  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 9rpg10/T  
agreement for a settlement 授产协议 He0N  
agreement for assignment 转让协议 `\RX~ $^  
agreement for sale 售卖协议；买卖协议 nyl8=F:V  
agreement for sale and purchase 买卖协议 3gPD(r1g  
agreement for the payment of interest 支付利息协议 $p}~,Kp/  
agreement for the repayment of money 还款协议 $$bTd3N+  
agreement of reinsurance 再保险协议 XL.CJ5y>  
Agricultural Bank of China 中国农业银行 Z}'F"}QI  
air passenger departure tax 飞机乘客离境税 1{hoO<CJ  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 90y9~.v  
airport tax 机场税 z
1#0
  
alcohol duty 酒精税 @qO8Jg"Q  
alienation 让与；让渡；转让 #pDGaqeX  
alimony 生活费；赡养费 n}9Msen  
All Ordinaries Index [AOI] 所有普通股指数 gvTOCF  
all risks 全险；综合险 !CVBG*E^l  
All Sales Record for Stock Market 《股票市场成交报告》 D_ Bx>G9  
Allied Capital Resources Limited 新联财务有限公司 O%fp;Y{`  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 |$SvD2^  
allocation letter 拨款信件 8}pcanPg  
allocation of fund 分配款项；预留款项 ?5r2j3mqgv  
allocation of profit 利润分配；溢利分配 C<wj?!v,F[  
allocation warrant 拨款令 \:q e3Q  
allotment 分配；配股 JXSqtk
=  
allotment notice 股份配售通知；配股通知 )v!lPpe8  
allotment of shares 股份分配 zV_-rf  
allowable 可获宽免；免税的 QNa}M{5>h  
allowable business loss 可扣除的营业亏损 Ip7FD9 ^  
allowable expenses 可扣税的支出 ;}>g1&q  
allowance 免税额；津贴；备抵；准备金 {!{7zM%u0C  
allowance for debts 债项的免税额 f,`}hFD  
allowance for depreciation by wear and tear 耗损折旧免税额 bWQORjnd8  
allowance for funeral expenses 殡殓费的免税额 |qy"%W@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 m`yn9(1Y[  
allowance for repairs and outgoings 修葺及支出方面的免税额 5|~r{w)9  
allowance to debtor 给债务人的津贴 CyK$XDHa  
alteration of capital 资本更改 w /W Cj4`  
alternate trustee 候补受托人 fN"oa>X  
amalgamation 合并 A9qO2kq7_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Y)4Ny
dq  
ambit of charges 征税范围；收费范围 ELgae1  
amended valuation 经修订的估值 *a4b`HRT  
American Commodities Exchange 美国商品交易所 ?N!j.E4=  
American Express Bank Limited 美国运通银行 }N#>q
.M  
American Stock Exchange 美国证券交易所 _iboTcUF  
amortization 摊销 LA=>g/+i.X  
amount due from banks 存放银行同业的款项 |IcxegE  
amount due from banks abroad 存放海外银行同业的款项
{Y*]Qc  
amount due from holding companies 控股公司欠款 d*\C^:Z  
amount due from local banks 存放本港银行同业的款项 &TkbnDuYd~  
amount due to banks 银行同业的存款 <v7KE*#  
amount due to banks abroad 海外银行同业的存款 q@MjeGs%  
amount due to holding companies 控股公司存款 .e _D3Xp<  
amount due to local banks 本港银行同业的存款 4QK
E{0NE  
amount due to outport banks 外埠银行同业的存款 ,m?UFRi  
amount for note issue 发行纸币的款额 ?_Dnfa_  
amount of bond 担保契据的款额 #G!Adj+p5  
amount of consideration 代价款额 'MdE}  
amount of contribution 供款数额 y~A7pzBZ=  
amount of indebtedness 负债款额 l-^XW?CfL  
amount of principal of the loan 贷款本金额 H;t8(-F@'  
amount of rates chargeable 应征差饷数额 't]EkH]BC  
amount of share capital 股本额 da?th  
amount of sums assured 承保款额 o4[2`mT  
amount of variation 变动幅度 18/
@:u{  
amount of vote 拨款数额 M(h H#_$  
amount payable 应付款额 ;\*Od?1  
amount receivable 应收款额 ,@>rubUz  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 f`9rTc  
analysis 分析 -SY:qG3?  
ancillary risk 附属风险 |nH0~P#!  
annual account 周年帐目；周年帐目报表；年度决算；年结 rIFC#Jd
/  
annual accounting date 年结日期 }AsF\W+5  
annual allowance 每年免税额；年积金；年度津贴；年津 @`y?\fWh  
annual balance 年度余额 gJGBD9wC  
annual disposable income 每年可动用收入 nog\,NT  
annual estimates 周年预算 i{FC1tVeL_  
annual fee 年费 9hs{uxwuEE  
annual general meeting 周年大会
UWWD8~:  
annual growth rate 年增率；每年增长率 !VJa$>,  
annual long-term supplement 长期个案每年补助金 x"wM_hl5L  
annual pensionable emolument 可供计算退休金的年薪 \lbiz4^>  
annual report 年报 \IZ
4(Z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Tvx8l m'  
annual return 周年报表；周年申报表；每年报税表格 vYt:}$AE  
Annual Return Rules 《周年报表规则》 9c;lTl^4;  
annual review of consumer prices 每年消费物价回顾 ~Yz/t  
annual roll-forward basis 逐年延展方式 NdSxWrD`m  
annual salary 年薪 '5,,XhP  
annual statement 年度报表；年度决算表 {kRC!}  
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 e"adkV  
annuitant 年金受益人 Z8dN0AqZ  
annuity 年金 ]>4Qs  
annuity contract 年金合约 (Nlm
4*{h  
annuity on human life 人寿年金 !zkEh9G  
antecedent debt 先前的债项 F+$@3[Q`N  
ante-dated cheque 倒填日期支票 @[b:([  
anticipated expenditure 预期开支 ty< tv|p  
anticipated net profit 预期纯利 lPN< rgg  
anticipated revenue 预期收入 T17LYHIT  
anti-inflation measure 反通货膨胀措施 6-X?uaY)os  
anti-inflationary stance 反通货膨胀立场 
hYZ:" x  
apparent deficit 表面赤字 :kx#];2i  
apparent financial solvency 表面偿债能力 4b(irDT3F  
apparent partner 表面合伙人 4p.{G%h  
application for personal assessment 个人入息课税申请书 zT-"kK  
application of fund 资金应用 Okg8Ve2  
application to release as liquidator and to destruct the books of accounts and documents Y6Qb_X:  
申请免除清盘人职务及毁灭帐簿与文件 ,sJfMY  
appointed actuary 委任精算师 Sw( H]  
appointed auditor 委任核数师；委任审计师 Rw{v"n  
appointed trustee 委任的受托人 !BikF4Y1L&  
appointer 委任人 ?.A/E?Oc  
apportioned pro rata 按比例分摊 'MQGR@*  
apportionment 分配；分摊 GK+\-U)v  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -Us% 
g  
apportionment formula 分摊方程式 }~CZqIP  
apportionment of estate duty 遗产税的分摊 x0;}b
-f  
appraisal 估价；评估 T\s#-f[x  
appreciable growth 可观增长
;yER V  
appreciable impact 显着影响 ^-;Z8M  
appreciable increase 可观增长 }7
z+  
appreciation 增值；升值 $)7f%II  
appreciation against other currencies 相对其他货币升值 z+D,:!yF  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5'-9?-S"  
appreciation tax 增值税 I2lZ>3X{  
appropriation 拨款；拨用；拨付 P~ZV:Of  
appropriation account 拨款帐目 ~kJpBt7M  
Appropriation Bill 拨款法案 wX
ZY5-h4  
appropriation-in-aid system 补助拨款办法 RMt vEa  
approved assets 核准资产 _vLT!y  
approved basket stock 认可一篮子证券 WI!z92qq[  
approved budget 核准预算 [k=9 +0p  
approved charitable donation 认可慈善捐款 }Z?[Ut  
approved charitable institution 认可慈善机构 (l_de)N7  
approved currency 核准货币；认可货币 [}>6n72gNh  
approved estimates 核准预算 VdOd:w  
approved estimates of expenditure 核准开支预算 <r`Jn49  
approved overseas insurer 核准海外保险人 >~>[}d;glw  
approved overseas trust company 核准海外信托公司 jTgh+j]AP  
approved pooled investment fund 核准汇集投资基金 ;<@O^_+  
approved provident fund scheme 认可公积金计划 X$&Sw3c  
approved provision 核准拨款 *B<I><'G  
approved redeemable share 核准可赎回股份 ~+nSI-L  
approved regional stock 认可地区性证券 *3 8Y;{ 4  
approved retirement scheme 认可退休金计划 |#jm=rT0y  
approved subordinated loan 核准附属贷款 a4
.: i  
arbitrage 套戥；套汇；套利 [=1?CD  
arbitrageur 套戥者；套汇者 Msu2OF *x  
arbitrary amount 临时款项 +&zCmkVC7  
arrangement 措施；安排；协定 ye7&y4v+  
arrears 欠款 N,,2VSUr  
arrears of pay 欠付薪酬 <_q/ +x]8  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;f^jB;\<  
articles of association 组织章程；组织细则；组织章程细则 =<h=">}5'  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 QGj5\{E_  
ascertainment of profit 确定利润 gq1Y]t|4F  
"Asia Clear" “亚洲结算系统” 1WN93SQ=  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 LHz<=]?@  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 W}_}<rlF  
Asian Development Fund [ADF] 亚洲发展基金 I3$vw7}5Y  
Asian dollar bond 亚洲美元债券 WA\f`SRF  
Asian dollar market 亚洲美元市场 +i!M[  
Asian dollar rate 亚洲美元利率 B[|/wHMsT}  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 $K fk
=@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 !jq6cND  
asked price 沽盘；喊价；索价；卖方报价 3i}B\ {  
assessable income 应评税入息 3D dG$@  
assessable loss 应评税亏损 (3r,PS@Qq@  
assessable profit 应评税利润 G ]By_  
assessable value 应评税值 G&3<rT3Ib  
assessed profit 估定利润 <sB45sNbU`  
assessed value 经评估价值 qAik$.  
assessment 评税；评定；估价；评税单 XRz6Yf(/  
assessment number 评税编号；估价编号 ^ 6|"=+cO\  
assessment of additional tax 补加税评税 \)uad5`N  
assessment of performance 业绩评估；实绩评价 1AV1W_"  
Assessor 评税主任 XJ?z{gXJ  
asset price bubbles 资产价格泡沫 be#"517  
asset-backed securities 具资产保证的证券 ^!Jm/-  
assets accretion 资产增值 <Pt\)"JA  
assets and liabilities 资产与负债 s9bP6N!,  
assets betterment statement 资产递增表；资产改进表 )II,HT-LY  
assets lending 实物放款；有抵押贷款 G.e\#_RR?  
assets of the company passing on the death 死者去世时转移的公司资产 .Awq
(  
assets pledged as security for liabilities 用作负债抵押的资产 !I/kz }N@  
assets portfolio 资产投资组合 v>!}cB/6  
assets price 资产价格 ClZyQ=UAD  
assets quality 资产质素 E8<i PTJs  
assets realization 资产变现 P`9A?aG.Z  
assets refinancing arrangement 资产再集资安排 {Dq51  
assets securitization 资产证券化 L1 VTq9[3  
assets situated outside Hong Kong 在香港以外地方的资产 <!>}t a  
assets stripping 削减资产；拆卖资产 %~2m$#)  
assets value 资产值 d`7] reh  
assignee 承让人 8E%*o  
assignment 转让；转让书；转让契 x,_Ucc.  
assignment of interest 权益转让 |YFlJ2w  
assignment of letters patent and trade mark 专利证书及商标转让 uhLmyK  
assignment of property 物业转让；物业转让书 +0 |0X {v  
assignment right 转让权 }TL"v|ny6;  
assignor 转让人 Tou~U[V+  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 hI{Yg$H1  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 
UQPE)G  
associate member 附属会员 Oh4WYDyT  
associated body corporate 相联法人团体 v72 dE  
associated company 相联公司；联属公司 7Z3qaXPH  
associated corporation 相联法团 :|3C-+[  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] c?",
kzo  
公认会计师公会〔英国〕 }TvAjLIS6  
Association of Futures Exchange Brokers 香港期货经纪协会 QLG,r^  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 hDMp^^$  
association of underwriters 承保人组织 }>U03aa
!  
assumption of control 接管 "iG
c'?/+  
assurance 担保；保险；转易；转易书 -h`0v  
assurance of interest 权益的转易 .&.CbE8K[  
at 19XX price 按一九ＸＸ年价格计算 >E=a~ O  
at a discount 按赔价计算；按贴水价格计算；打折扣 O8o18m8UH  
at a premium 按溢价计算；按升水价格计算 &W!@3O{~.  
at call 通知付款；按通知 a<.@+sj{  
at constant market price 按固定市价计算 iNSJO
S  
at constant price 按固定价格计算 V'/%)oU\"  
at cost 按成本计算 kyB]fmS  
at current market price 按当时市价计算；按现时市价计算 a$:N9&P  
at current price 按当时价格计算；按现时价格计算 0u\@-np  
at factor cost 按要素成本计算；按生产要素成本计算 l}/UriZ0  
at money-of-the-day price 按付款当日价格计算 /
[5up  
at or better 按指定或较佳价位〔买卖指令〕 7^=jv~>wP  
at par 按面值计算；平价 ,u2<()`8D  
at sight 见票即付 p2^OQ
K  
at the close 按收市盘 )&-E@% \  
at the opening 按开市盘 RBwV+X[B  
attestation 见证；见证条款 ^yTN(\9  
at-the-money option 平价期权 U$bM:d  
attorney 受权人；受托代表人 kzXW<V9  
attornment 新拥有人承认书 R FiR)G ,  
attributable profit 可归属利润 |-D.  
attributable share value 可归属股份价值 N2J!7uoQ  
Auckland Stock Exchange 奥克兰证券交易所 =x>k:l~s  
auction 拍卖 S
5TT  
auctioneer 拍卖商 e?WR={  
audit 审计；核数 u*`GIRfWT  
Audit Commission 审计署 (p!AX
<=z  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] -<=<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〕 wf1DvsJQl  
audit review 帐目审查 ]S ,GHPEN  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 (tN$G:+")F  
audited account 审计帐目；经审计的帐目 UxtZBNn8  
audited annual account 经审计的周年帐目 #
cb6~AH  
audited balance sheet 经审计的资产负债表 yl%F<5  
auditor 核数师；核数主任；审计师 DmsloPB?_  
auditor's certificate 核数师证明书；审计师证明书 qW^l2Jff  
auditor's report 核数师报告；审计师报告 &ii =$4"R  
Aussie bond 澳元债券 ^pa).B.`T  
austerity budget 紧缩预算 o9>X"5CmX  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 7F\g3^z9`  
Australia All Ordinaries Index 澳洲所有普通股票指数 oR)7 \;g  
Australian Dollar [AUD] 澳元 xd<68%Cn  
Australian Options Market 澳大利亚期权市场 zu%pr95U  
Australian Securities Commission 澳洲证券事务监察委员会 Rim}DfO/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 &YNhKm@"  
Australian Stock Exchange 澳大利亚证券交易所 ZT#G
:a  
Austrian Schilling [ATS] 奥地利先令 ><qE5D[  
authentication 认证；鉴证 1S:H!h3  
authority to purchase 委托购买证；委购书 :9Pqy pd+  
authorization 认可；核准；授权；授权书 ?M2@[w8_  
authorization by direction 指示授权 sx\7Z#|  
authorization by instruction 指令授权 ^*OA%wg3=h  
authorization by warrant 令状授权 tEj5WEnNE8  
authorization of unit trust 单位信托的认可 <n{9pZ5.  
authorized agent 指定代理人 l ,.;dw  
authorized capital 法定资本 NYeg,{q  
authorized clerk 出市员 ,<7f5qg"'  
authorized dealer 认可交易商 3Y8 V?* 1|  
authorized financial institution 认可财务机构 Z#04 ]  
authorized fund 认可基金 Tw5BvB1  
authorized fund house 获授权的基金公司；认可基金公司 }s[/b"%y  
authorized institution 认可机构 ]\U'_G2]  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 \Wk$>?+#@  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 aXagiz\;  
authorized insurer 获授权保险人；获认可承保人 Wwz{98,K  
authorized investment 特准投资项目 (x@"Dp=MZW  
authorized person 获授权人 =[&Jxy>Y  
authorized representative 获授权代表 I_rVeMw=  
authorized share capital 法定股本 Fz% n!d  
automated quotation system 自动报价系统 XEI]T~  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ( 9l|^w["  
自动交易系统〔香港期货交易所有限公司〕 Lsdu:+-  
automatic adjustment mechanism 自动调整机制 j>iM(8`t1  
automatic adjustment system 自动调整系统 T5h[{J^  
Automatic Clearing House 自动票据交换所 =Sq7U^(>  
automatic exchange rates accumulation system 自动化汇率累集系统 \q>,c49a{  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 `U
R.Rn/x  
automatic teller machine [ATM] 自动柜员机 c
g5DyQ(  
autopay 自动转帐 `g~-5Z~J  
available assets 可用资产 AXCJFqk;  
available fiscal reserve 现存财政储备 m[f\I^\%8  
available profit 可用利润 %y q}4[S+o  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 :?J$ +bm}  
average 平均；平均数；海损 'e@}N)IX  
average basic salary 平均基本薪金 'Vd>"ti  
average consumer expenditure 平均消费开支；一般消费开支 NO1PGen  
average cost 平均成本 s5HbuyR^  
average cost of land production 增辟土地平均成本 7^F?key?  
average daily turnover 平均每日成交额 /<@tbZJ*8  
average daily wage rate 平均每日工资率 !IS,[  
average expenditure pattern 平均开支模式 vhC"f*  
average growth rate 平均增长率 ?m6E@.{  
average net fixed assets 固定资产平均净值 ]2jnY&a5  
average of relatives 相对价格平均数 G r)+O  
average price 平均价格 Z6p>R;9n  
average propensity to consume 平均消费倾向；一般消费倾向 I(.XK ucU  
average propensity to save 平均储蓄倾向；一般储蓄倾向 sAb|]Q((  
average rate 平均率 H;6V  
average revenue 平均收入；平均收益 cW RY[{v  
average stock 平均库存；平均存货 sXWMXQ3  
average yearly rent 平均年租 qA30G~S  
avoidance of double taxation 避免双重课税 5eYCnc9  
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 Z+?j8(:n  
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