一些有用的会计术语(也不知道发的地方对不对)A

A: AC=cz!3iB  
A share Ａ股；甲类股份 p;:tzH\l  
abatement of tax 减税；减扣免税额 <0T4MR7  
ABN AMRO Bank N.V. 荷兰银行 (}fbs/8\p  
above-the-line expenditure 线上项目支出；经常预算支出 )p"37Ct?  
above-the-line receipt 线上项目收入；经常预算收入 #D3e\(  
ABSA Asia Limited 南非联合亚洲有限公司 .9Bimhc6K  
absolute change 绝对数值变更 e0HG"z4  
absolute expenditure 实际开支 PKR0y%Ar  
absolute guideline figure 绝对准则数字 rm>;B *;  
absolute interest 绝对权益 v#.FK:u}  
absolute order of discharge 绝对破产解除令 36JVnW;  
absolute profit margin 绝对利润幅度 =iRi9r'l  
absolute value 实值；绝对值 ^Ois]#py  
absolutely vested interest 绝对既得权益 EH"iK2n\
9  
absorbed cost 已吸收成本；已分摊成本 d3T|N\(DL  
absorption 吸收；分摊；合并 (|Am  
absorption rate 吸收率；摊配率；分摊率 .b]g#Du=  
ACB Finance Limited 亚洲商业财务有限公司 Tk9*@
kqv  
acceptable form of reciprocity 合理的互惠条件 v@;:aN  
acceptable rate 适当利率；适当汇率 j-ugsV`2=*  
acceptance agreement 承兑协议 tnbaU%;|J  
acceptance for honour 参加承兑 7Nc@7_=  
acceptor 承兑人；接受人；受票人 x{u_kepv[k  
acceptor for honour 参加承兑人 R:B-4  
accident insurance 意外保险 t'4hWNR'  
Accident Insurance Association of Hong Kong 香港意外保险公会 8Uvf9,I'  
accident insurance scheme 意外保险计划 ,JT|E~P?8  
accident year basis 意外年度基准 k+44ud.j  
accommodation 通融；贷款 sMli!u  
accommodation bill 通融票据；空头票据 #$%9XD3  
accommodation party 汇票代发人 ~)D2U:"^xm  
account balance 帐户余额；帐户结余 C81+nR  
account book 帐簿 ;)[RG\  
account collected in advance 预收款项 VG+Yhm<SL  
account current book 往来帐簿 B8 -/C\  
account of after-acquired property 事后取得的财产报告 V;?_l?_  
account of defaulter 拖欠帐目
|hehROUn  
account payable 应付帐款 "OF
YVK\]i  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 5Ga
>qIM  
account receivable 应收帐款 \SnW(,`oX  
account receivable report 应收帐款报表 3mZX@h@  
account statement 结单；帐单；会计财务报表 88h-.\%Z  
account title 帐户名称；会计科目 +Bv{A3E9  
accountant's report 会计师报告 knpb$eX4  
Accountant's Report Rules 会计师报告规则 X#5dd.RR  
accounting and auditing procedure 会计与审计程序；会计与核数程序 2Ua_7  
Accounting Arrangements 《会计安排》 bXc7$5(!VB  
accounting basis 会计基础 7*OO k"9  
accounting by Official Receiver 破产管理署署长呈交的帐目 nTY`1w.;  
Accounting Circular 《会计通告》 KU3lAjzN  
accounting class 会计类别 gGN[AqR  
accounting date 记帐日期；会计结算日期 b^ly  
accounting for money 款项核算 d7^:z%Eb|  
Accounting Officer 会计主任 Iqe4O~)  
accounting period 会计报告期；会计期 l},*^Sn<5  
accounting policy 会计政策；会计方针 8;p6~&).C~  
accounting practice 会计惯例
O?D*<rwD  
accounting principle 会计准则 CBs0>M/  
accounting record 会计记录 y .S0^  
accounting report 会计报告 [f.[C5f%"'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 h(]O;a-  
Accounting Society of China 中国会计学会 4eYj.=I  
accounting statement 会计报表 >AV-i$4eQ@  
accounting system 会计制度；会计系统 HV&N(;@  
accounting transaction 会计事项；帐务交易 !zvKl;yT  
accounting treatment 会计处理 9Q^>.^~^  
accounting year 会计年度 '%V ;oJ"  
accretion 增值；添加 kxhvy,t  
accrual 应计项目；应累算数目 `HgT5}  
accrual basis 应计制；权责发生制 L/<^uO1  
accrual basis accounting 应计制会计；权责发生制会计 4Me*QYD  
accrue 应累算；应计 WY?(C@>s  
accrued benefit 应累算利益 h;^h[q1'  
accrued charges 应计费用 2z:4\Y5  
accrued cumulative preference share dividend 应累算的累积优先股股息 P00d#6hPJ  
accrued expenses 应累算费用 0D/j2cT("k  
accrued interest payable 应付利息；应计未付利息 \UGs_5OT  
accrued interest receivable 应收利息；应计未收利息 hqFK2 lR  
accrued right 累算权益 _z)G!_7.>\  
accruing profit 应累算的利润 aQMET~A:  
accumulated fiscal reserve 累积财政储备 my[)/'  
accumulated profit 累积利润；滚存溢利 37a"<  
accumulated reserve 累积储备 iwJBhu0@#  
accumulation of surplus income 累积收益盈余 r{#od 7;  
acquired assets 既得资产 ZJ 8~f  
acquisition 收购；购置；取得 yps7MM-r  
acquisition cost 购置成本 ,@/b7BVv  
acquisition expenses 购置费用 L<J';#BD  
acquisition of 100% interest 收购全部股权 ]"q)X{G(+  
acquisition of control 取得控制权 68*h#&  
acquisition of fixed assets 购置固定资产 )j4]Y dJ  
acquisition of shell “买壳” s IY`H^  
acquisition price 收购价 S@z$,}Yc`<  
act of God 天灾 6QLWF@  
acting partner 执事合伙人 Ii,e=RG>  
active market 买卖活跃的市场；交投畅旺的市场；旺市 FaPX[{_E  
active partner 积极参与的合伙人 8 %Lq~lk  
active trading 交投活跃 QSW03/_f  
actual circulation 实际流通 (%oZgvM  
actual cost 实际成本 Qa5<go{  
actual expenditure 实际开支；实际支出 mF%>pj&b  
actual income 实际入息；实际收入；实际收益 0X~   
actual market 现货市场 w[uK3Av  
actual price 现货价；实际价格 &[3 xpi{v  
actual profit 实际利润 UkG|5P`  
actual quotation 实盘；实际价位；实际报价 ;? '`XB!  
actual year basis 按实际年度计算 #@;RJJZg  
actuals 实货 y/$WjFj3"  
actuarial investigation 精算调查 z~L4BY@z  
actuarial principle 精算原则 zg.'  
actuarial report 精算师报告 [`Ol&R4k  
Actuarial Society of Hong Kong 香港精算学会 f#ID:Ap3  
actuarial valuation 精算师估值 AZ(["kh[  
actuary 精算师 Qi&!IG  
ad referendum agreement 暂定协议；有待覆核的协定 L oe!@c  
ad valorem duty 从价税；按值征税 `ihlKFX  
ad valorem duty system 从价税制 8do]5FE  
ad valorem fee 从价费 qmdl:J|?  
ad valorem tariff 从价关税 B0?E$8a  
additional allowance 额外免税额 s_hf,QH  
additional amount for unexpired risk 未过期风险的额外款额 MSUkCWt!  
additional assessable profit 补加应评税利润 @g }r*U?  
additional assessment 补加评税 h1z[ElEeoP  
additional commitment 额外承担 WB'&W=  
additional commitment vote 额外承担拨款 @N7X(@O  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 '\(Us^Ug  
additional dependent parent allowance 供养父母额外免税额 W#P)v{K  
additional provision 额外拨款 =<YG0K  
additional stamp duty 附加印花税 :UoZ`O~  
additional tax 补加税罚款；补加税款 g;i>nzf  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 R3TdQ6j  
adjudged bankrupt 被裁定破产 gGxgU$`#c  
adjudicated bankrupt 裁定破产人 8
9v9BWF  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 I5mnV
<QA^  
adjudication of bankruptcy 裁定破产；宣告破产 "o*(i7T=n  
adjudication of insolvency 裁定无力偿还债务 WNrgqyM  
adjusted actual 经调整的实数；调整后的实数 S;kI\;  
adjusted current assets 经调整的流动资产；调整后的流动资产 v?,_SVgAi  
adjusted figure 经调整的数字；调整后的数额 VU J*\Sg  
adjusted liabilities 经调整的负债；调整后的负债 ^GQ+,0Yy  
adjusted loss 经调整的亏损；调整后的亏损 ^ b{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 ]{jdar^
 
adjusted profit 经调整的利润；调整后的利润 3Wa^:8N  
adjusted surplus 经调整的盈余额；调整后的盈余额 Di5eD,N  
adjusted value 经调整的价值；调整后的价值 {" woBOaA  
adjustment 调整；修订；理算〔保险〕 a[Ah  
adjustment centre 调剂中心 wS-D"\4/  
adjustment lag 调整过程的时间差距；调整时差 i^eU!^KF  
adjustment mechanism 调整机制 Y #E/"x%+  
adjustment of loss 亏损调整 )cJ9YKKy  
adjustment process 调整过程；调整程序 (2RZc].M~  
adjustment range 调整幅度 -"Wp
L2qD  
administered exchange rate 受管制汇率 3.Z}2F]  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 [#`)Bb&w  
administration expenses 行政费用 3jZPv;9OC  
administration fee 手续费；行政费 [~m@'/  
administration in bankruptcy 破产管理 f]W$4f{  
administration order 遗产管理令 w[}5qAI5*f  
administrator 管理人；遗产管理人 I(y:Td  
administrator of the estate 遗产管理人 Aj((tMJNOw  
admission of debt 债项承认书 Vr@I9W;D#  
admission of proof 接纳债权证明 -L%tiz`_  
advance 放贷款项；垫付款项；预支款项；预付款项 L}5nq@Uu)  
advance account 暂支帐目；预付款帐户 ))- B`vi  
advance compensation 预付补偿金 ;*>Y8^K&Q  
advance from shareholder 股东垫款 L9ECF;)  
advance pending reimbursement 预支以待日后付还 HJWk%t<  
advanced economy 先进经济体系 
C +S  
advancement 预付；预付财产 )F*;7]f  
advances warrant 垫款令 K,(37Id'  
advancing 贷出 = i9|lU"Va  
adverse balance 逆差 Ox
9WH4E  
adverse exchange 逆汇 qp$Td<'Y  
advertisement addressed to shareholders 在报章刊登的致股东通告 {ZQ|Ydpk  
advice for collection 托收通知书 5q4sxY9T  
advice of drawing 提款通知书；汇票通知书 kEiWE|  
advice of payment 付款通知 K,_d/(T4  
Advisory Committee [Securities and Futures Commission] 'b(V8x  
谘询委员会〔证券及期货事务监察委员会〕 j`tBki:  
Advisory Committee on Diversification 经济多元化谘询委员会 xh|NmZg  
affidavit 誓章；遗产申报誓章 q$IgkL  
affidavit of no receipt 述明无收款的誓章 H{qQ8j)  
affiliate 联号；联营公司；附属公司 6WUP
#c@{  
affiliated company 附属公司；联号；联营公司 %Y!31oC#  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 s.ywp{EF  
affordability 负担能力 $}_a`~u  
African Development Bank [AfDB] 非洲开发银行 bz$)@gLc  
after-acquired property 事后取得的财产 %49^S&  
after-hours dealing 市后交易 >Z%qkU/  
after-tax profit 税后盈利；税后利润；税后溢利 mtfEK3?2*  
agency agreement 代理协议 a(cZ]`s]*  
agency expenses 代理机构的开支 @px4[  
agency fee 代理费 `wrN$&  
Agency Law 《代理法》 3jx5Lou)&  
agent 代理人；承销人 8/4i7oOC  
agent of company 公司代理人 Qmbl_
#  
agent's fee 代理人费；经纪费 ?mM6[\DFoT  
aggregate 总计；总数；总体数字 %#gHa  
aggregate amount 总款额；总额 nG Bjxhl  
aggregate assets and liabilities 总体资产与负债 lxSCN6  
aggregate at constant price 按固定价格计算的总体数字 67,@*cK3?J  
aggregate demand 总需求 jbrx)9Z+%  
aggregate gross position 总持仓量 BBkYc:B=SA  
aggregate limit 总限额 ZV,1IaO  
aggregate of salaries tax 合计薪俸税 [*i6?5}-  
aggregate performance 总体表现；总体业绩 bIs@CDB  
aggregate supply 总体供应 0
{0A,;b  
aggregate surplus 总盈余 Pgdv)i3  
aggregate total 整体总额 \~ACWF7l  
aggregate value 总值；合计价值 6
xfG`7Az  
aggregated basis 合计基准 (bT3 r_  
aggregated net chargeable income 合计应课税入息实额
T~Z7kc'  
aggregation 合并计算；合计；总和 2p6`@8*34  
aggregation of incomes of husband and wife 夫妇入息合并计算 T][r'jWQ  
aggregation of property 财产的总和 7"|j.Yq$H{  
agio 差价；贴水 m`3Mev  
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》 335\0~;3  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment <Oyxzs  
《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》 W'0(0;+G/j  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment N7}Y\1-8  
《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》 zLeId83>  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment aC
9PlKI  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 6X1_NbC  
agreement for a settlement 授产协议 ,?zIt6Z  
agreement for assignment 转让协议 "M`ehgCBr  
agreement for sale 售卖协议；买卖协议 R3`Rrj Z  
agreement for sale and purchase 买卖协议 pt
cG:  
agreement for the payment of interest 支付利息协议 <kY||  
agreement for the repayment of money 还款协议 "?[7oI}c&  
agreement of reinsurance 再保险协议 ]n/fB|tE  
Agricultural Bank of China 中国农业银行 i*q!
|^M  
air passenger departure tax 飞机乘客离境税 }'o[6#_*X  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 q^.\8zFf  
airport tax 机场税 "q'9-lk  
alcohol duty 酒精税 x>E**a?!L  
alienation 让与；让渡；转让 6Eu&%`  
alimony 生活费；赡养费 ":o1g5?  
All Ordinaries Index [AOI] 所有普通股指数 Nvef+L,v  
all risks 全险；综合险 DJm/:td  
All Sales Record for Stock Market 《股票市场成交报告》 &R'%OFi  
Allied Capital Resources Limited 新联财务有限公司 IdvBQ [Gj  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 CYxrKW l:'  
allocation letter 拨款信件 GA8cA)]zOD  
allocation of fund 分配款项；预留款项 OR\-%JX/5  
allocation of profit 利润分配；溢利分配 @3UVl^T  
allocation warrant 拨款令 j5cc"s  
allotment 分配；配股 _z3Hl?qk=  
allotment notice 股份配售通知；配股通知 E?& x5?  
allotment of shares 股份分配 !iOuIYjV  
allowable 可获宽免；免税的
R+s_uwS  
allowable business loss 可扣除的营业亏损 ,0~/ Cn  
allowable expenses 可扣税的支出 Z_^v#FJ'l  
allowance 免税额；津贴；备抵；准备金 >QusXD"L>  
allowance for debts 债项的免税额 ? }k~>. \  
allowance for depreciation by wear and tear 耗损折旧免税额 7 %P?3  
allowance for funeral expenses 殡殓费的免税额 1qs~[7{C1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 cZ" Ut  
allowance for repairs and outgoings 修葺及支出方面的免税额 GC3:ZpV`  
allowance to debtor 给债务人的津贴 N1V qK  
alteration of capital 资本更改 z"eh.&T  
alternate trustee 候补受托人 h=3156M  
amalgamation 合并 IXSCYqoK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UeRx ^  
ambit of charges 征税范围；收费范围 bW`@9 =E  
amended valuation 经修订的估值 6g ,U+~  
American Commodities Exchange 美国商品交易所 *5i~N}  
American Express Bank Limited 美国运通银行 EO|r  
American Stock Exchange 美国证券交易所 cZRLYOC  
amortization 摊销 x*#F|N4~',  
amount due from banks 存放银行同业的款项 C { }s  
amount due from banks abroad 存放海外银行同业的款项 Kis\Rg  
amount due from holding companies 控股公司欠款 F:/R'0  
amount due from local banks 存放本港银行同业的款项 >4d2IO1\  
amount due to banks 银行同业的存款 YkcX#>,  
amount due to banks abroad 海外银行同业的存款 M} IRagm  
amount due to holding companies 控股公司存款 [@}{sH(#Ta  
amount due to local banks 本港银行同业的存款 mu1oD;lQ  
amount due to outport banks 外埠银行同业的存款 hfY Ieb#91  
amount for note issue 发行纸币的款额 kWfNgu$xK  
amount of bond 担保契据的款额 S.+)">buH  
amount of consideration 代价款额 (8s]2\/Ar  
amount of contribution 供款数额 dXh@E7
 
amount of indebtedness 负债款额 %iI0JF*Ez  
amount of principal of the loan 贷款本金额 h^P>pI~  
amount of rates chargeable 应征差饷数额 %r5&CUE5?  
amount of share capital 股本额 >GiM?*cC  
amount of sums assured 承保款额 #R|M(Z">q  
amount of variation 变动幅度 W%09.bF  
amount of vote 拨款数额 -[#Mx}%  
amount payable 应付款额 nzDS  
amount receivable 应收款额 xZ@H{):  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'uUp1+  
analysis 分析 #VC^><)3  
ancillary risk 附属风险 v&(X&q  
annual account 周年帐目；周年帐目报表；年度决算；年结 [E(DGt  
annual accounting date 年结日期 =&,zWNz)  
annual allowance 每年免税额；年积金；年度津贴；年津 zQ {g~x  
annual balance 年度余额 nJ4h9`[>V  
annual disposable income 每年可动用收入 /U1GxX:P,  
annual estimates 周年预算 2 c'=^0:  
annual fee 年费 N_L&!%s  
annual general meeting 周年大会 UTUIL D  
annual growth rate 年增率；每年增长率 g\ @
nA4  
annual long-term supplement 长期个案每年补助金 .c"UlOZ&w^  
annual pensionable emolument 可供计算退休金的年薪 O6;>]/`  
annual report 年报 xP'IyABx  
Annual Report on the Consumer Price Index 《消费物价指数年报》 44?5]C7  
annual return 周年报表；周年申报表；每年报税表格 B>o\;)l3O  
Annual Return Rules 《周年报表规则》 ok'0Byo  
annual review of consumer prices 每年消费物价回顾 |1 is!leP  
annual roll-forward basis 逐年延展方式 .,,?[TI  
annual salary 年薪 K4n1#]8i  
annual statement 年度报表；年度决算表 $t1]w]}d  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 c ~YD|l  
annuitant 年金受益人 {<~XwJ.  
annuity 年金 dWD,iO_"@  
annuity contract 年金合约 ^i-%FY_i5}  
annuity on human life 人寿年金 ]rn!+z  
antecedent debt 先前的债项 ;y6Jo  
ante-dated cheque 倒填日期支票 N,'JQch},8  
anticipated expenditure 预期开支 tb/u@}")  
anticipated net profit 预期纯利 j#&sZ$HQ4  
anticipated revenue 预期收入 <$Uj ~jN  
anti-inflation measure 反通货膨胀措施 ~uC4>+dk  
anti-inflationary stance 反通货膨胀立场 kc8GnKM&mc  
apparent deficit 表面赤字 >Fx$Rty  
apparent financial solvency 表面偿债能力 /GM-#q a  
apparent partner 表面合伙人 EemKYcE@Nr  
application for personal assessment 个人入息课税申请书 r.i.w0B(  
application of fund 资金应用 -ZQ3^'f:0J  
application to release as liquidator and to destruct the books of accounts and documents e,~c~Db* Q  
申请免除清盘人职务及毁灭帐簿与文件 Oku4EJFJ  
appointed actuary 委任精算师 {k
?Y:  
appointed auditor 委任核数师；委任审计师 CM5A-R90  
appointed trustee 委任的受托人 B"KsYB79t  
appointer 委任人 h%=b"x  
apportioned pro rata 按比例分摊 jcq(=7j  
apportionment 分配；分摊 D<++6HN&#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 niy@'  
apportionment formula 分摊方程式 & p_;&P_  
apportionment of estate duty 遗产税的分摊 ~iwEhF  
appraisal 估价；评估 @/$mZ]|T  
appreciable growth 可观增长 q`$QroZT"  
appreciable impact 显着影响 K7f-g]Ibdn  
appreciable increase 可观增长 R@VO3zsW  
appreciation 增值；升值 n;Iey[7_E`  
appreciation against other currencies 相对其他货币升值 cWRB=`=qz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &/JnAfmYqt  
appreciation tax 增值税 /0o 2
 
appropriation 拨款；拨用；拨付 B.P64"w  
appropriation account 拨款帐目 Cg{$$&_(Hj  
Appropriation Bill 拨款法案 JyB>,t)  
appropriation-in-aid system 补助拨款办法 (ZEVbAY?i  
approved assets 核准资产 GU[Cq=k  
approved basket stock 认可一篮子证券 =]zPUzr,|  
approved budget 核准预算 _ZS<zQ'  
approved charitable donation 认可慈善捐款 wd#AA#J;*  
approved charitable institution 认可慈善机构 *(>$4$9
n  
approved currency 核准货币；认可货币 \pzvoj7{  
approved estimates 核准预算 bR8)s{p6  
approved estimates of expenditure 核准开支预算 (QRl -| +  
approved overseas insurer 核准海外保险人 hYWWvJ)S  
approved overseas trust company 核准海外信托公司 ^_=0.:QaW  
approved pooled investment fund 核准汇集投资基金 zcZw}  
approved provident fund scheme 认可公积金计划 2(c#m*Q!b  
approved provision 核准拨款 ~o2{Wn["  
approved redeemable share 核准可赎回股份 KdR&OBm  
approved regional stock 认可地区性证券 unX^MPpw  
approved retirement scheme 认可退休金计划 &&y@/<t  
approved subordinated loan 核准附属贷款 <
Ihn1?  
arbitrage 套戥；套汇；套利 )?xt=9Lh  
arbitrageur 套戥者；套汇者 ^CE:?>a$  
arbitrary amount 临时款项 cq=R  
arrangement 措施；安排；协定 xeH#)QJ
t  
arrears 欠款 uf>w*[m5  
arrears of pay 欠付薪酬 _0f[.vN  
arrears of revenue 逾期未收税款；逾期未收的帐项 XM 7zA^-  
articles of association 组织章程；组织细则；组织章程细则  y]+A7|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0jzA\$oD  
ascertainment of profit 确定利润 w[+!c-A:H  
"Asia Clear" “亚洲结算系统” kL3=7t^ 1  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 .o8Gi*PEY  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 A+l"  
Asian Development Fund [ADF] 亚洲发展基金 Lf:Z (Z>  
Asian dollar bond 亚洲美元债券 \mDm*UuG  
Asian dollar market 亚洲美元市场 WE"'3u
^k  
Asian dollar rate 亚洲美元利率 evR=Z\ _  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Rq9gtx8,=  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 =@z"k'Vl`  
asked price 沽盘；喊价；索价；卖方报价 Xm-63U`w5  
assessable income 应评税入息 l
m\u(3_$  
assessable loss 应评税亏损 Sce9R?II  
assessable profit 应评税利润 *,p
qpD>  
assessable value 应评税值 p(8\w-6  
assessed profit 估定利润 "<(~  
assessed value 经评估价值 X<{m;T `  
assessment 评税；评定；估价；评税单 9x1Dyz 2?F  
assessment number 评税编号；估价编号 b2Hpuej  
assessment of additional tax 补加税评税 5 9vGLN!L  
assessment of performance 业绩评估；实绩评价 pi{ahuI#_o  
Assessor 评税主任 )?WoLEjq  
asset price bubbles 资产价格泡沫 21[F%,{.),  
asset-backed securities 具资产保证的证券 E$wB bm  
assets accretion 资产增值 '$zFGq }}  
assets and liabilities 资产与负债 O+N-x8W{  
assets betterment statement 资产递增表；资产改进表 dB5DJ:$W$  
assets lending 实物放款；有抵押贷款 >gE_?%a[  
assets of the company passing on the death 死者去世时转移的公司资产 KOQTvJ_#  
assets pledged as security for liabilities 用作负债抵押的资产 fjFy$NX&>  
assets portfolio 资产投资组合 WKf~K4BL>  
assets price 资产价格 4
l*&3Ar  
assets quality 资产质素 cPbz7  
assets realization 资产变现 8{YxUD  
assets refinancing arrangement 资产再集资安排 rBf?kDt6l  
assets securitization 资产证券化 AL0Rn e N  
assets situated outside Hong Kong 在香港以外地方的资产 OOCeZ3yF(
 
assets stripping 削减资产；拆卖资产 9?8`"v  
assets value 资产值 #<o#kJL  
assignee 承让人 E'G>'cW;x  
assignment 转让；转让书；转让契 qHCs{ u  
assignment of interest 权益转让 8(}sZ)6  
assignment of letters patent and trade mark 专利证书及商标转让 J (h>  
assignment of property 物业转让；物业转让书 hqPn~Tq  
assignment right 转让权 n1Jz49[r  
assignor 转让人 ThxrhQ q[+  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Os{qpR^<I:  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 .D.Rn/  
associate member 附属会员 L ~w
=O!  
associated body corporate 相联法人团体 B/OO$=>(  
associated company 相联公司；联属公司 R5"p7>  
associated corporation 相联法团 ,k!a3"4+TJ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 2#3R]zIO  
公认会计师公会〔英国〕 &iZYBa  
Association of Futures Exchange Brokers 香港期货经纪协会 ,X^_w g  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 wY#mL1dF  
association of underwriters 承保人组织 gEP E9ew  
assumption of control 接管 ]B4mm__  
assurance 担保；保险；转易；转易书
`Tj}4f  
assurance of interest 权益的转易 sFK<:ka  
at 19XX price 按一九ＸＸ年价格计算 +pvJ?"J  
at a discount 按赔价计算；按贴水价格计算；打折扣 ozLJ#eOE9  
at a premium 按溢价计算；按升水价格计算 ItADO'M  
at call 通知付款；按通知 E,7~kd~y`  
at constant market price 按固定市价计算 NrcCUZ .:N  
at constant price 按固定价格计算 "ux]kfoT  
at cost 按成本计算 l,wN@Nk  
at current market price 按当时市价计算；按现时市价计算 de9l;zF  
at current price 按当时价格计算；按现时价格计算 x[UO1% _o-  
at factor cost 按要素成本计算；按生产要素成本计算 M%xL K7  
at money-of-the-day price 按付款当日价格计算 \F~Cbj+'Nu  
at or better 按指定或较佳价位〔买卖指令〕 P*`xiTA  
at par 按面值计算；平价 OL5HofgNm  
at sight 见票即付 X vMG09  
at the close 按收市盘 -P>=WZu  
at the opening 按开市盘 e"#D){k#  
attestation 见证；见证条款 \_nmfTr
!K  
at-the-money option 平价期权 sdYj'e:N  
attorney 受权人；受托代表人 W"(`n4hi3  
attornment 新拥有人承认书 3^>a TU<Z  
attributable profit 可归属利润 PMs_K"-K  
attributable share value 可归属股份价值 <0)ud)~u  
Auckland Stock Exchange 奥克兰证券交易所 ROS"VV<  
auction 拍卖 e8mbEC(AK  
auctioneer 拍卖商 Wx$q:$h@q  
audit 审计；核数 ApYud?0b  
Audit Commission 审计署 s}9tK
(4v  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] P
MhhPw]  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 WwtE=od  
audit review 帐目审查 wI@I(r~g  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 M5WtGIV  
audited account 审计帐目；经审计的帐目 L8wcH  
audited annual account 经审计的周年帐目 Y{vwOs  
audited balance sheet 经审计的资产负债表 r/hyW6e_  
auditor 核数师；核数主任；审计师 A]Tcj^#  
auditor's certificate 核数师证明书；审计师证明书 dyiEK)$h  
auditor's report 核数师报告；审计师报告 e ]o'i;I  
Aussie bond 澳元债券 Q&7)vs  
austerity budget 紧缩预算 }BdVD t  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 E? eWv)//  
Australia All Ordinaries Index 澳洲所有普通股票指数 |F@xwfgb  
Australian Dollar [AUD] 澳元 br;H8-   
Australian Options Market 澳大利亚期权市场 x2;i< |  
Australian Securities Commission 澳洲证券事务监察委员会 /CI%XocB  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 6w"( y~c1  
Australian Stock Exchange 澳大利亚证券交易所 w
p%FM  
Austrian Schilling [ATS] 奥地利先令 'K`Rbhy  
authentication 认证；鉴证 )w2K&Zr0  
authority to purchase 委托购买证；委购书 \!JS7!+  
authorization 认可；核准；授权；授权书 N^ s!!Sbpq  
authorization by direction 指示授权 M?xpwqu\  
authorization by instruction 指令授权 AR~$MCR]"k  
authorization by warrant 令状授权 mvq7G  
authorization of unit trust 单位信托的认可 /8>0;bX+  
authorized agent 指定代理人 /$9 :L  
authorized capital 法定资本 9Ue7 ~"=  
authorized clerk 出市员 tpa^k  
authorized dealer 认可交易商 %x}&=zx0*1  
authorized financial institution 认可财务机构 6b]1d04hT  
authorized fund 认可基金 &{E`=4T2  
authorized fund house 获授权的基金公司；认可基金公司 8pk#sJ51  
authorized institution 认可机构 FL`1yD^2  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 h;%i/feFg  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 +~ 3w5.8  
authorized insurer 获授权保险人；获认可承保人 _}zo /kDA  
authorized investment 特准投资项目 p:JRQT"A  
authorized person 获授权人 s~LZOPN  
authorized representative 获授权代表 Zj1ZU[BEcL  
authorized share capital 法定股本 #7]o6  
automated quotation system 自动报价系统 "*w)puD  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 1Y=AT!"V  
自动交易系统〔香港期货交易所有限公司〕 lI4J=8O0  
automatic adjustment mechanism 自动调整机制 |^Ew<
  
automatic adjustment system 自动调整系统 7|QGY7Tf  
Automatic Clearing House 自动票据交换所 M|UxE/  
automatic exchange rates accumulation system 自动化汇率累集系统 Iz}2 ^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 [`.3f'")j  
automatic teller machine [ATM] 自动柜员机 ,u}<Ws8N  
autopay 自动转帐 ]*2EK9<  
available assets 可用资产 >f\zCT%cf  
available fiscal reserve 现存财政储备 TBZ-17+  
available profit 可用利润 (0E U3w?]  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ^]$
$)(jw  
average 平均；平均数；海损 (PS$e~Hs  
average basic salary 平均基本薪金 D=r-  
average consumer expenditure 平均消费开支；一般消费开支 Nush`?]J"_  
average cost 平均成本 +/y{^}b/  
average cost of land production 增辟土地平均成本 :be:-b%K  
average daily turnover 平均每日成交额 qyg*n>nt  
average daily wage rate 平均每日工资率 /Hv*K&}M  
average expenditure pattern 平均开支模式 J`w]}GlH  
average growth rate 平均增长率 eo1&.FQu  
average net fixed assets 固定资产平均净值 $sEB'>:  
average of relatives 相对价格平均数 !0I
dp%  
average price 平均价格 \Okc5;kB2  
average propensity to consume 平均消费倾向；一般消费倾向 f.||PH  
average propensity to save 平均储蓄倾向；一般储蓄倾向 "r8EC  
average rate 平均率 Bk@)b`WR  
average revenue 平均收入；平均收益 WP5VcBC  
average stock 平均库存；平均存货 m!<X8d[bD  
average yearly rent 平均年租 $ZQ"({<w<g  
avoidance of double taxation 避免双重课税 >b>MKm>q  
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 aD2*.ln><  
QU.0Elw  
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