一些有用的会计术语(也不知道发的地方对不对)A

A: O[$&]>x]]  
A share Ａ股；甲类股份 5*~G7/hT  
abatement of tax 减税；减扣免税额 3C5<MxtK  
ABN AMRO Bank N.V. 荷兰银行 edA.Va|0  
above-the-line expenditure 线上项目支出；经常预算支出 :dB6/@fW  
above-the-line receipt 线上项目收入；经常预算收入 ZXp=QH+f  
ABSA Asia Limited 南非联合亚洲有限公司 z`'{l{  
absolute change 绝对数值变更 @'dtlY5;  
absolute expenditure 实际开支 I>:M1Yc0  
absolute guideline figure 绝对准则数字 *;Sj&O  
absolute interest 绝对权益 b1_HDC(  
absolute order of discharge 绝对破产解除令 *_@8v?  
absolute profit margin 绝对利润幅度 |LWG7 ZE  
absolute value 实值；绝对值 ]M#_o]  
absolutely vested interest 绝对既得权益 `N$<]i]s5  
absorbed cost 已吸收成本；已分摊成本 gL
U #\d]  
absorption 吸收；分摊；合并 }ufH![|[r  
absorption rate 吸收率；摊配率；分摊率 rtC.!].;%  
ACB Finance Limited 亚洲商业财务有限公司 iE>T5XV8$B  
acceptable form of reciprocity 合理的互惠条件 tK0?9M.)  
acceptable rate 适当利率；适当汇率 |s=)*DZv  
acceptance agreement 承兑协议 [$f  
acceptance for honour 参加承兑 Bh<)e5lP:  
acceptor 承兑人；接受人；受票人 fsb_*sh&  
acceptor for honour 参加承兑人 r;SA1n#  
accident insurance 意外保险 d'q,:="c  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?bW|~<X~  
accident insurance scheme 意外保险计划 u6;SgPw  
accident year basis 意外年度基准 QF Vy2 q  
accommodation 通融；贷款 r+ k5Bk'  
accommodation bill 通融票据；空头票据 oF8#gn_  
accommodation party 汇票代发人 |cUTP!iy  
account balance 帐户余额；帐户结余 N"@aisi)  
account book 帐簿 yMB*/vs  
account collected in advance 预收款项 Ar,B7-F!  
account current book 往来帐簿 kg1z"EE  
account of after-acquired property 事后取得的财产报告 @.@O#  
account of defaulter 拖欠帐目 UTC|8  
account payable 应付帐款 $QN}2lJ>  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #[ipJ %  
account receivable 应收帐款 G?v]p~6  
account receivable report 应收帐款报表 >+LFu?y  
account statement 结单；帐单；会计财务报表 R$sG*=a!8j  
account title 帐户名称；会计科目 IXc"gO  
accountant's report 会计师报告 [AA'Ko  
Accountant's Report Rules 会计师报告规则 *`7cvt5]IM  
accounting and auditing procedure 会计与审计程序；会计与核数程序 7G zf>n  
Accounting Arrangements 《会计安排》 fIWOo >)D  
accounting basis 会计基础 4'_PLOgnX  
accounting by Official Receiver 破产管理署署长呈交的帐目 1U^;fqvja  
Accounting Circular 《会计通告》 ef*V
s  
accounting class 会计类别 vu V
cv  
accounting date 记帐日期；会计结算日期 H}Z\r2  
accounting for money 款项核算 5R"iF+p4  
Accounting Officer 会计主任 tY'fFz^Ho  
accounting period 会计报告期；会计期 fq-e2MCX5  
accounting policy 会计政策；会计方针 Bs:INvhYW  
accounting practice 会计惯例 f_I6g uDPz  
accounting principle 会计准则 xJlf}LEyF  
accounting record 会计记录 * `1W})  
accounting report 会计报告 /N>f#:}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 o-H\vtOjE  
Accounting Society of China 中国会计学会 sba+J:#w  
accounting statement 会计报表 /
?C}PM  
accounting system 会计制度；会计系统 8&t3a+8l  
accounting transaction 会计事项；帐务交易 *.qm+#8W  
accounting treatment 会计处理 'So,*>]63  
accounting year 会计年度 mO=bq4!  
accretion 增值；添加 #6* j+SX^  
accrual 应计项目；应累算数目 LpN_s#  
accrual basis 应计制；权责发生制 2SVBuV/R  
accrual basis accounting 应计制会计；权责发生制会计 }M*yE]LL;Z  
accrue 应累算；应计 ,aq0Q<}~lc  
accrued benefit 应累算利益 ^/b3_aM5d  
accrued charges 应计费用 '~{bq'7`m  
accrued cumulative preference share dividend 应累算的累积优先股股息 ^qvN:v$1  
accrued expenses 应累算费用 u]RI,3Z  
accrued interest payable 应付利息；应计未付利息 8=\}#F  
accrued interest receivable 应收利息；应计未收利息 dX^ ^ @7  
accrued right 累算权益 (]ToBju  
accruing profit 应累算的利润 kn9ul3c  
accumulated fiscal reserve 累积财政储备 )jc`_{PQg  
accumulated profit 累积利润；滚存溢利 F/.nr  
accumulated reserve 累积储备 *ETSx{)8  
accumulation of surplus income 累积收益盈余 ))ArM-02  
acquired assets 既得资产 ]l/ PyX  
acquisition 收购；购置；取得 t`%Xxxu  
acquisition cost 购置成本 3}hJ`xQ  
acquisition expenses 购置费用 oA+/F]XJ  
acquisition of 100% interest 收购全部股权 !79eF)  
acquisition of control 取得控制权 -9)H[}.  
acquisition of fixed assets 购置固定资产 :Q]P=-Y8  
acquisition of shell “买壳” >x'R7z23  
acquisition price 收购价 l|{q8i#4V  
act of God 天灾 X3mHg5zt  
acting partner 执事合伙人 |YEq<wbQ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 P]cC2L@Vbi  
active partner 积极参与的合伙人 ;[)O{%s  
active trading 交投活跃 L/*D5k%J  
actual circulation 实际流通 f N_8HP6&  
actual cost 实际成本 2;2FyKF(  
actual expenditure 实际开支；实际支出 {$AwG#kt  
actual income 实际入息；实际收入；实际收益 m-u3^\'  
actual market 现货市场 1|bg;X9+  
actual price 现货价；实际价格 tleWJR8oc  
actual profit 实际利润 Rq`d I~5!b  
actual quotation 实盘；实际价位；实际报价 4 x|yzUx  
actual year basis 按实际年度计算 4J5 RtK  
actuals 实货 2UbTKN  
actuarial investigation 精算调查 #EG$HX]  
actuarial principle 精算原则 lD9QS ;  
actuarial report 精算师报告 IEmjWw4  
Actuarial Society of Hong Kong 香港精算学会 2p|ed=ly%  
actuarial valuation 精算师估值 u,~/oTgO  
actuary 精算师 z ?L]5m`H  
ad referendum agreement 暂定协议；有待覆核的协定 ?Z(xu~^/  
ad valorem duty 从价税；按值征税 X:2)C-l?  
ad valorem duty system 从价税制 7ILb&JQ!%{  
ad valorem fee 从价费 JfLoGl;pm  
ad valorem tariff 从价关税 X+
7@8)1(  
additional allowance 额外免税额 8{4SaT.-Rm  
additional amount for unexpired risk 未过期风险的额外款额 rK~Obv  
additional assessable profit 补加应评税利润 g>*P}r~;^b  
additional assessment 补加评税 2I$-&c]  
additional commitment 额外承担 Ja
vSR1_  
additional commitment vote 额外承担拨款 _=YHO.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 qxbGUyH==  
additional dependent parent allowance 供养父母额外免税额 Um%$TGw5  
additional provision 额外拨款 R1?LB"aN  
additional stamp duty 附加印花税 h?7@]&VJ  
additional tax 补加税罚款；补加税款 AFdBf6/"i  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Vw";< <0HZ  
adjudged bankrupt 被裁定破产 ?s]+2Tq  
adjudicated bankrupt 裁定破产人 M$Or|HT
G  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 wA< Fw )  
adjudication of bankruptcy 裁定破产；宣告破产 HDHC9E6  
adjudication of insolvency 裁定无力偿还债务 H^fErl  
adjusted actual 经调整的实数；调整后的实数 68QA%m'J  
adjusted current assets 经调整的流动资产；调整后的流动资产 UPcx xtC  
adjusted figure 经调整的数字；调整后的数额 'U*Kb  
adjusted liabilities 经调整的负债；调整后的负债 -'Oq.$Qq  
adjusted loss 经调整的亏损；调整后的亏损 |R3A$r#-  
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 } m&La4E  
adjusted profit 经调整的利润；调整后的利润 \1nj=ca?  
adjusted surplus 经调整的盈余额；调整后的盈余额 yL#2|t(  
adjusted value 经调整的价值；调整后的价值 dQ-:]T (  
adjustment 调整；修订；理算〔保险〕 dOFK;  
adjustment centre 调剂中心 o2_mcJ  
adjustment lag 调整过程的时间差距；调整时差 ^
oXLk&d  
adjustment mechanism 调整机制 ^3lEfI<pBm  
adjustment of loss 亏损调整 Dssecc'  
adjustment process 调整过程；调整程序 bM>5=Zox  
adjustment range 调整幅度 n-x%<j(Xf  
administered exchange rate 受管制汇率 ay>u``$R  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 8m*uT< 5D  
administration expenses 行政费用 q~6((pWi|  
administration fee 手续费；行政费 eUEO~M2&U{  
administration in bankruptcy 破产管理 JXAH/N&i  
administration order 遗产管理令 b |JM4jgK  
administrator 管理人；遗产管理人 ;
t5e]  
administrator of the estate 遗产管理人 hZ~\Z S7  
admission of debt 债项承认书 "zx4k8  
admission of proof 接纳债权证明 "PfNC<MQo  
advance 放贷款项；垫付款项；预支款项；预付款项 &pN/+,0E  
advance account 暂支帐目；预付款帐户 Q}|QgN  
advance compensation 预付补偿金 \{{i:&] H  
advance from shareholder 股东垫款 't#E-+o  
advance pending reimbursement 预支以待日后付还 o06vC  
advanced economy 先进经济体系 Av,E|C  
advancement 预付；预付财产 YdF\*tZ  
advances warrant 垫款令 tish%Qnpd  
advancing 贷出 -J(93@X9  
adverse balance 逆差 jQi)pVT^  
adverse exchange 逆汇 5o2|QL  
advertisement addressed to shareholders 在报章刊登的致股东通告 a9niXy}a(  
advice for collection 托收通知书 e
gh_1Wg2a  
advice of drawing 提款通知书；汇票通知书 `>N_A!pr`  
advice of payment 付款通知 >?)Df(n(9  
Advisory Committee [Securities and Futures Commission] e>Q_&6L  
谘询委员会〔证券及期货事务监察委员会〕 m8NKuhu  
Advisory Committee on Diversification 经济多元化谘询委员会 [.LbX`K:  
affidavit 誓章；遗产申报誓章 {3){f;b  
affidavit of no receipt 述明无收款的誓章 b5Vn_;V*  
affiliate 联号；联营公司；附属公司 ofHe8a8  
affiliated company 附属公司；联号；联营公司 5|Hz$oU  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 +5oK91o[y  
affordability 负担能力 f,WAl\  
African Development Bank [AfDB] 非洲开发银行 6\GL|#G  
after-acquired property 事后取得的财产 (f>~+-IL  
after-hours dealing 市后交易 !)+8:8H'  
after-tax profit 税后盈利；税后利润；税后溢利 L_QJS2  
agency agreement 代理协议 Hribk[99  
agency expenses 代理机构的开支 WJF#+)P:Y  
agency fee 代理费 =.yKl*WV{  
Agency Law 《代理法》 Y/Q/4+  
agent 代理人；承销人 2-x#|9  
agent of company 公司代理人 Y=tx kN  
agent's fee 代理人费；经纪费 i2Cw#x0s  
aggregate 总计；总数；总体数字 7FvtWE*  
aggregate amount 总款额；总额 7^*[XH  
aggregate assets and liabilities 总体资产与负债 3e7P w`gLl  
aggregate at constant price 按固定价格计算的总体数字 a534@U4,  
aggregate demand 总需求 j/PNi@  
aggregate gross position 总持仓量 zD%@3NA4
1  
aggregate limit 总限额 _7Rp.)[&  
aggregate of salaries tax 合计薪俸税 o<\9OQ0  
aggregate performance 总体表现；总体业绩 KL4vr|i,  
aggregate supply 总体供应 7qT>wCVT  
aggregate surplus 总盈余 U3 y-cgE  
aggregate total 整体总额 ?
/ Cl  
aggregate value 总值；合计价值 +ht{ARX2(  
aggregated basis 合计基准 i{5,mS&  
aggregated net chargeable income 合计应课税入息实额 M73d^
z  
aggregation 合并计算；合计；总和 }J-+^  
aggregation of incomes of husband and wife 夫妇入息合并计算 \g<=n&S?  
aggregation of property 财产的总和 _pe_w{V-b6  
agio 差价；贴水 zf}X%tp  
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》 WPu{ ]<pl  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment R1lC_G]  
《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》 Mz#<Vm4  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment L6E8A?>5rD  
《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》 [mJmT->  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment bUBQ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 *D6X&Hg&5  
agreement for a settlement 授产协议 F|3iKK022  
agreement for assignment 转让协议 Hd9vS"TN]  
agreement for sale 售卖协议；买卖协议 [/iT D=O,  
agreement for sale and purchase 买卖协议 4A@77#:J5  
agreement for the payment of interest 支付利息协议 TqN4OkCm/  
agreement for the repayment of money 还款协议 TE!+G\@  
agreement of reinsurance 再保险协议 B
y7?<A  
Agricultural Bank of China 中国农业银行 +M/1,&  
air passenger departure tax 飞机乘客离境税 !.}ZlA  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 r}]%(D](v  
airport tax 机场税 F#^<t$5t  
alcohol duty 酒精税 @#CZ7~Hn  
alienation 让与；让渡；转让 4IH,:w=ofN  
alimony 生活费；赡养费 %pk'YA{M)q  
All Ordinaries Index [AOI] 所有普通股指数 sN%#e+(=  
all risks 全险；综合险 qPI1\!z6  
All Sales Record for Stock Market 《股票市场成交报告》 ZI>')T<@j"  
Allied Capital Resources Limited 新联财务有限公司 JX!@j3  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 q+}KAk|]V  
allocation letter 拨款信件 7Fd`MTo  
allocation of fund 分配款项；预留款项 quGvq"Y>  
allocation of profit 利润分配；溢利分配 0/@ ^He8l  
allocation warrant 拨款令 ZgD%*bH*B  
allotment 分配；配股 FC BsC#
 
allotment notice 股份配售通知；配股通知 xq<3*Bcw  
allotment of shares 股份分配 <*'%Xgm  
allowable 可获宽免；免税的 qVDf98  
allowable business loss 可扣除的营业亏损 yy*8Aw}  
allowable expenses 可扣税的支出 o&Vti"fpC  
allowance 免税额；津贴；备抵；准备金 Zl4X,9Wt  
allowance for debts 债项的免税额 bB->7.GXu  
allowance for depreciation by wear and tear 耗损折旧免税额 ZD(VH6<g%  
allowance for funeral expenses 殡殓费的免税额 p6Ie?Gg  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 m2|%AD  
allowance for repairs and outgoings 修葺及支出方面的免税额 V@C8HTg  
allowance to debtor 给债务人的津贴 4 [K"e{W3  
alteration of capital 资本更改 6#SUfK;  
alternate trustee 候补受托人 g,61'5\  
amalgamation 合并 ah9P C7[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :Ou[LF.O  
ambit of charges 征税范围；收费范围 ,^K}_z\9f  
amended valuation 经修订的估值 A$=h'!$  
American Commodities Exchange 美国商品交易所 %&[=%zc  
American Express Bank Limited 美国运通银行 }8e_  
American Stock Exchange 美国证券交易所 aF!Im}  
amortization 摊销 aB*'DDlx"r  
amount due from banks 存放银行同业的款项 )nM<qaI{  
amount due from banks abroad 存放海外银行同业的款项 }gR!]Cs)^  
amount due from holding companies 控股公司欠款 !CGpE=V  
amount due from local banks 存放本港银行同业的款项 z?I"[M  
amount due to banks 银行同业的存款 ]I<w;.z  
amount due to banks abroad 海外银行同业的存款 km,I75o.  
amount due to holding companies 控股公司存款 y:Ne}S*ncE  
amount due to local banks 本港银行同业的存款 .X](B~\!  
amount due to outport banks 外埠银行同业的存款 pg9feIW1  
amount for note issue 发行纸币的款额 fuQk}OW{  
amount of bond 担保契据的款额 ][TA7pDPV  
amount of consideration 代价款额 W Yo>Md 8  
amount of contribution 供款数额 o^8Z cN>  
amount of indebtedness 负债款额 9pMXjsE
  
amount of principal of the loan 贷款本金额 S\dG>F>S  
amount of rates chargeable 应征差饷数额 7zcmv"`  
amount of share capital 股本额 Xf%vfAf  
amount of sums assured 承保款额 9@^N* E+  
amount of variation 变动幅度 -SlAt$IJ  
amount of vote 拨款数额 Is[n7Q  
amount payable 应付款额 3\2^LILLO  
amount receivable 应收款额 1/tyne=m  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `P/87=h  
analysis 分析 #\l#f8(l  
ancillary risk 附属风险 VoC|z
Rd_  
annual account 周年帐目；周年帐目报表；年度决算；年结 yW]>v>l:Eg  
annual accounting date 年结日期 <0btw
sv}  
annual allowance 每年免税额；年积金；年度津贴；年津 +|6E~#zklY  
annual balance 年度余额 Sah!|9  
annual disposable income 每年可动用收入 9 Eqv^0u  
annual estimates 周年预算 49tJ+J-N  
annual fee 年费 "BA&  
annual general meeting 周年大会 :/\KVz'fw}  
annual growth rate 年增率；每年增长率 kk$D:UQX
 
annual long-term supplement 长期个案每年补助金 ,X)/ T!ff  
annual pensionable emolument 可供计算退休金的年薪 eHc.#OA&  
annual report 年报 ?`3G5at)9f  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #:E^($v  
annual return 周年报表；周年申报表；每年报税表格 sB=s .`9  
Annual Return Rules 《周年报表规则》 ,?c=v`e  
annual review of consumer prices 每年消费物价回顾 lGXr-K?+Y  
annual roll-forward basis 逐年延展方式 Ij?Qs{V  
annual salary 年薪 "\O{!Hj8  
annual statement 年度报表；年度决算表 @@5JuI-!  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 c?}{>ig/)  
annuitant 年金受益人 xgJyG.?  
annuity 年金 wpf  
annuity contract 年金合约 gJg%3K~,  
annuity on human life 人寿年金 ow7*HN*  
antecedent debt 先前的债项 ')Qb,#/,%  
ante-dated cheque 倒填日期支票 )VeeAu)p  
anticipated expenditure 预期开支 JpZ3T~Wrf  
anticipated net profit 预期纯利 yHs'E4V`$  
anticipated revenue 预期收入 kf1 (  
anti-inflation measure 反通货膨胀措施 ch)#NHZ9F  
anti-inflationary stance 反通货膨胀立场 "Xj>dB1~  
apparent deficit 表面赤字 D6:"k 2  
apparent financial solvency 表面偿债能力 -c p)aH)  
apparent partner 表面合伙人 7 aN}lQM  
application for personal assessment 个人入息课税申请书 ]//Dd/L6  
application of fund 资金应用 i|N(=Z=  
application to release as liquidator and to destruct the books of accounts and documents &t@|/~%[  
申请免除清盘人职务及毁灭帐簿与文件 QuBaG
<  
appointed actuary 委任精算师 7!q.MOYm  
appointed auditor 委任核数师；委任审计师 x?2y^3<5  
appointed trustee 委任的受托人 vJg^uf)  
appointer 委任人 $Hal]  
apportioned pro rata 按比例分摊 `_E@cZ4  
apportionment 分配；分摊 , R $ZZ4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bX`VIFc  
apportionment formula 分摊方程式 .xg, j{%(  
apportionment of estate duty 遗产税的分摊 2KQpmNN  
appraisal 估价；评估 Os)}kkja  
appreciable growth 可观增长 q&V=A[<rz  
appreciable impact 显着影响 vLQh r&I  
appreciable increase 可观增长 ZZU"Q7`^  
appreciation 增值；升值 bEl)/z*gy/  
appreciation against other currencies 相对其他货币升值 2@a]x(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 sRSy++FRF  
appreciation tax 增值税 r8vF I6J  
appropriation 拨款；拨用；拨付 "%)^:('Ki  
appropriation account 拨款帐目 K*oWcsu  
Appropriation Bill 拨款法案 
J@Qw6J  
appropriation-in-aid system 补助拨款办法 5#$5ct  
approved assets 核准资产 av}pT)]\  
approved basket stock 认可一篮子证券 ]y<<zQ_fhY  
approved budget 核准预算 zP#%ya:I  
approved charitable donation 认可慈善捐款 1}jwv_0lL  
approved charitable institution 认可慈善机构 APY*SeIV  
approved currency 核准货币；认可货币
~ H $q  
approved estimates 核准预算 Uv(Uj3D  
approved estimates of expenditure 核准开支预算  ^6Y:9+  
approved overseas insurer 核准海外保险人 '>"-e'1m(  
approved overseas trust company 核准海外信托公司 5:~BGK&{Y  
approved pooled investment fund 核准汇集投资基金 m'ykDK\B  
approved provident fund scheme 认可公积金计划 *m`KY)b=l  
approved provision 核准拨款 &HYs^|ydrr  
approved redeemable share 核准可赎回股份 L }&$5KiwV  
approved regional stock 认可地区性证券 wEJ?Y8  
approved retirement scheme 认可退休金计划 ($Y6hn+  
approved subordinated loan 核准附属贷款 a%)-iL X8&  
arbitrage 套戥；套汇；套利 |T^c(RpOE  
arbitrageur 套戥者；套汇者 *8j2iu-|  
arbitrary amount 临时款项 P]||Xbbp  
arrangement 措施；安排；协定 X00!@ ^g  
arrears 欠款 w|WehNGr  
arrears of pay 欠付薪酬 f iu?mb=*  
arrears of revenue 逾期未收税款；逾期未收的帐项 jwZBWt )5  
articles of association 组织章程；组织细则；组织章程细则 w65D;9/;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :
{KoZd  
ascertainment of profit 确定利润 \hFIg3  
"Asia Clear" “亚洲结算系统” m\?H <o0  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Jp]eFaqp  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 7cMSJM(]G  
Asian Development Fund [ADF] 亚洲发展基金 '}$$o1R  
Asian dollar bond 亚洲美元债券 -%t2_g,  
Asian dollar market 亚洲美元市场 _ya_Jf*  
Asian dollar rate 亚洲美元利率 'hl4cHk14  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 J,j!  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 l-RwCw4f  
asked price 沽盘；喊价；索价；卖方报价 "1Oe bo2  
assessable income 应评税入息 2q,> *B?  
assessable loss 应评税亏损 $E]WU?U  
assessable profit 应评税利润 U#U nM,3%  
assessable value 应评税值 and)>$)|  
assessed profit 估定利润 sZ9VXnz24  
assessed value 经评估价值 6_h'0~3?`  
assessment 评税；评定；估价；评税单 O6$d@r;EK]  
assessment number 评税编号；估价编号 NM_Xy<.~E  
assessment of additional tax 补加税评税 7;;HP`vY  
assessment of performance 业绩评估；实绩评价 {@w!kl~8  
Assessor 评税主任 G@Y!*ZH*f  
asset price bubbles 资产价格泡沫 _}(ej&'f  
asset-backed securities 具资产保证的证券 E/_I$<,_y  
assets accretion 资产增值 I?!7]Sn$  
assets and liabilities 资产与负债 k(.6K[b  
assets betterment statement 资产递增表；资产改进表 dCkk5&2n  
assets lending 实物放款；有抵押贷款 PhOtSml0  
assets of the company passing on the death 死者去世时转移的公司资产 0O:')R&  
assets pledged as security for liabilities 用作负债抵押的资产 a@&P\"k  
assets portfolio 资产投资组合 8e3I@mv  
assets price 资产价格 hbg:}R=B<  
assets quality 资产质素 $D)Ajd;  
assets realization 资产变现 MF["-GvP/  
assets refinancing arrangement 资产再集资安排 oyeJ"E2  
assets securitization 资产证券化 4]18=?r>  
assets situated outside Hong Kong 在香港以外地方的资产 Dw6mSsC/  
assets stripping 削减资产；拆卖资产 _wKaFf  
assets value 资产值 oe{K0.`  
assignee 承让人 nVt,= ?_ U  
assignment 转让；转让书；转让契 -@EAL:kY  
assignment of interest 权益转让 $'obj  
assignment of letters patent and trade mark 专利证书及商标转让 T,D(Xh  
assignment of property 物业转让；物业转让书 ^$I8ga  
assignment right 转让权 ckTk2xPQ  
assignor 转让人 1SGLA"r  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 x<es1A'u6  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 F+3}Gkn  
associate member 附属会员 Lradyo44u\  
associated body corporate 相联法人团体 |kXx9vGq@  
associated company 相联公司；联属公司 c/Ykk7T9--  
associated corporation 相联法团 2)zAX"#
/  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] C>:'@o Z  
公认会计师公会〔英国〕 b,Vg3BS  
Association of Futures Exchange Brokers 香港期货经纪协会 3</gK$f2  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ]F4.m  
association of underwriters 承保人组织 awic9uMH  
assumption of control 接管 ~d072qUos  
assurance 担保；保险；转易；转易书 OmR)W'  
assurance of interest 权益的转易 g VPtd[r  
at 19XX price 按一九ＸＸ年价格计算 :ENdF `nC  
at a discount 按赔价计算；按贴水价格计算；打折扣 R]! [h  
at a premium 按溢价计算；按升水价格计算 WQ1~9#  
at call 通知付款；按通知 muJR~
4  
at constant market price 按固定市价计算 88l\8k4r  
at constant price 按固定价格计算 RMvq\J}w!  
at cost 按成本计算 9cwy;au  
at current market price 按当时市价计算；按现时市价计算 Z=&cBv4Fs  
at current price 按当时价格计算；按现时价格计算 f6r~Ycf,f  
at factor cost 按要素成本计算；按生产要素成本计算 $ rU"Krf67  
at money-of-the-day price 按付款当日价格计算
1\aJ[t
 
at or better 按指定或较佳价位〔买卖指令〕 %7y8a`}  
at par 按面值计算；平价 zG. \xmp  
at sight 见票即付 vk&6L%_~a  
at the close 按收市盘 ym=7EY?o  
at the opening 按开市盘 Y%1 94fY$
 
attestation 见证；见证条款 -0>gq$/N=^  
at-the-money option 平价期权 +338z<'Z!  
attorney 受权人；受托代表人 4{rqGC/  
attornment 新拥有人承认书 !F|#TETrt  
attributable profit 可归属利润 Sbp].3^j  
attributable share value 可归属股份价值 W:gpcR]>  
Auckland Stock Exchange 奥克兰证券交易所 fZ5zsm'N  
auction 拍卖 8h%oJ4da  
auctioneer 拍卖商 4Nun-(
q  
audit 审计；核数 +\
_c*'K>  
Audit Commission 审计署 S4hv7.A  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 2]}4)_&d<e  
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〕 s1GR!*z>  
audit review 帐目审查 T{:~v+I=  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 $"P[nNW3  
audited account 审计帐目；经审计的帐目 ,ut-Di=6  
audited annual account 经审计的周年帐目 CVt:tV  
audited balance sheet 经审计的资产负债表  nLD1j  
auditor 核数师；核数主任；审计师 z*FCd6X  
auditor's certificate 核数师证明书；审计师证明书 aJ/}ID  
auditor's report 核数师报告；审计师报告 =}D9sT  
Aussie bond 澳元债券 LN0pC}F  
austerity budget 紧缩预算 /L yoTBG  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 BtA_1RO  
Australia All Ordinaries Index 澳洲所有普通股票指数 Rl/5eE8  
Australian Dollar [AUD] 澳元 5w+KIHhN|  
Australian Options Market 澳大利亚期权市场 r&y0`M  
Australian Securities Commission 澳洲证券事务监察委员会 31^
Jg  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 J{!U;r!6  
Australian Stock Exchange 澳大利亚证券交易所 |Fi{]9(G2  
Austrian Schilling [ATS] 奥地利先令 6|G&d>G$_  
authentication 认证；鉴证 <%iRa$i5  
authority to purchase 委托购买证；委购书 xk*&zAt  
authorization 认可；核准；授权；授权书 srCpgs]h  
authorization by direction 指示授权 77b^d9! ~  
authorization by instruction 指令授权 xMs!FMn[  
authorization by warrant 令状授权 R0g^0K.  
authorization of unit trust 单位信托的认可 q)j_QbW)  
authorized agent 指定代理人 TKe\Bi  
authorized capital 法定资本 QJ,[K_  
authorized clerk 出市员 y<g1q"F  
authorized dealer 认可交易商 MO>9A,&f  
authorized financial institution 认可财务机构 9$?Sts}6&  
authorized fund 认可基金 D 0 O^=v|  
authorized fund house 获授权的基金公司；认可基金公司 Fd86P.Df  
authorized institution 认可机构 Iz^vt#b  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 &.l^>#  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 'L@kZ  
authorized insurer 获授权保险人；获认可承保人 DYDeb i6  
authorized investment 特准投资项目 F1)5"7f  
authorized person 获授权人 8g0VTY4$jP  
authorized representative 获授权代表 r@a]fTf  
authorized share capital 法定股本 YO'a
X  
automated quotation system 自动报价系统 bEKhU\@=J  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] %b[>eIJU#  
自动交易系统〔香港期货交易所有限公司〕 2{Y~jYt{h  
automatic adjustment mechanism 自动调整机制 z?^oy.  
automatic adjustment system 自动调整系统 re~T,PPM  
Automatic Clearing House 自动票据交换所 ZfMs6`Wv 1  
automatic exchange rates accumulation system 自动化汇率累集系统 vc0LV'lmg  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 uc>":V  
automatic teller machine [ATM] 自动柜员机 jNvDE}'  
autopay 自动转帐 _70Z1_;  
available assets 可用资产 $<QrV,T  
available fiscal reserve 现存财政储备 * '_(.
Z:  
available profit 可用利润 '^.`mT'P  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 9Vru,7g  
average 平均；平均数；海损 U4.$o]58  
average basic salary 平均基本薪金 IIG9&F$G  
average consumer expenditure 平均消费开支；一般消费开支 fDwK5?  
average cost 平均成本 ,v%'2[}  
average cost of land production 增辟土地平均成本 @y'0_Y0-B  
average daily turnover 平均每日成交额 u4h0s1iI  
average daily wage rate 平均每日工资率 ^)y8X.iO  
average expenditure pattern 平均开支模式 Yb=77(QV  
average growth rate 平均增长率 3=Q:{  
average net fixed assets 固定资产平均净值 RH.qbPjx  
average of relatives 相对价格平均数 5-hnk' ~  
average price 平均价格 Z)}UCi+/".  
average propensity to consume 平均消费倾向；一般消费倾向 zM,r0Z  
average propensity to save 平均储蓄倾向；一般储蓄倾向 C-@[=
 
average rate 平均率 .VCF[AleS  
average revenue 平均收入；平均收益 .
P <3+  
average stock 平均库存；平均存货 byFO^pce  
average yearly rent 平均年租 l*?_@  
avoidance of double taxation 避免双重课税 )ViBH\.*p  
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 Z5E; FGPb  
M
kL)  
给你加分了