一些有用的会计术语(也不知道发的地方对不对)A

A: =78y*`L  
A share Ａ股；甲类股份 =8l' [  
abatement of tax 减税；减扣免税额 DghyE`  
ABN AMRO Bank N.V. 荷兰银行 >&.N_,*  
above-the-line expenditure 线上项目支出；经常预算支出 w~+*Vd~U  
above-the-line receipt 线上项目收入；经常预算收入 'l/l]26rO4  
ABSA Asia Limited 南非联合亚洲有限公司 &MX&5@ Vu  
absolute change 绝对数值变更 l-XfUjJ  
absolute expenditure 实际开支 1|p\rHGd  
absolute guideline figure 绝对准则数字 <sC(a7i1  
absolute interest 绝对权益 "Erphn  
absolute order of discharge 绝对破产解除令 NuO@Nr  
absolute profit margin 绝对利润幅度 )j8'6tk)Z  
absolute value 实值；绝对值 oc"p5Y3,Os  
absolutely vested interest 绝对既得权益 'gN[LERT  
absorbed cost 已吸收成本；已分摊成本 tV=Qt[|@  
absorption 吸收；分摊；合并 ?*~ ~O
k  
absorption rate 吸收率；摊配率；分摊率 | d*<4-:  
ACB Finance Limited 亚洲商业财务有限公司 $(62j0mS>  
acceptable form of reciprocity 合理的互惠条件 a0ms9%Y;Q[  
acceptable rate 适当利率；适当汇率 pss')YP.  
acceptance agreement 承兑协议 :7(fBf5  
acceptance for honour 参加承兑 Sqp9
1[,  
acceptor 承兑人；接受人；受票人 L[zTT\a  
acceptor for honour 参加承兑人 efyEzL  
accident insurance 意外保险 >(2;(TbQm0  
Accident Insurance Association of Hong Kong 香港意外保险公会 5
i6Ji(  
accident insurance scheme 意外保险计划 )P7oL.)  
accident year basis 意外年度基准 #sU>L=  
accommodation 通融；贷款
w?D=  
accommodation bill 通融票据；空头票据 8;qOsV)UDT  
accommodation party 汇票代发人 mg*iW55g  
account balance 帐户余额；帐户结余 NkUY_rKPb  
account book 帐簿 F42^Uoaz  
account collected in advance 预收款项 !IJ YaQ6z  
account current book 往来帐簿 r`ftflNh(  
account of after-acquired property 事后取得的财产报告 n'ZPB  
account of defaulter 拖欠帐目 &DQ_qO
KD  
account payable 应付帐款 [p4([ef '  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 hzAuj0-A  
account receivable 应收帐款 #IppjaPl8  
account receivable report 应收帐款报表 VN-0hw/A  
account statement 结单；帐单；会计财务报表 PdKcDKJ  
account title 帐户名称；会计科目 T7qp ({v?Q  
accountant's report 会计师报告 &(<Gr0  
Accountant's Report Rules 会计师报告规则 ~e|E5[-i  
accounting and auditing procedure 会计与审计程序；会计与核数程序 <YCjo[(~  
Accounting Arrangements 《会计安排》 GB+$ed5@<  
accounting basis 会计基础 ZXhNn<  
accounting by Official Receiver 破产管理署署长呈交的帐目 vmxS^_I  
Accounting Circular 《会计通告》 ^E, #}cW  
accounting class 会计类别 ]Y,V)41gCE  
accounting date 记帐日期；会计结算日期 ^Cp;#|g,  
accounting for money 款项核算 <DqFfrpc  
Accounting Officer 会计主任 &xr(Kb  
accounting period 会计报告期；会计期 )l*3^kwL{U  
accounting policy 会计政策；会计方针 tv-SX=T  
accounting practice 会计惯例 h
XH+C-%{  
accounting principle 会计准则 #}6~>A  
accounting record 会计记录 P=_W{6  
accounting report 会计报告 rXSw@pqZ&  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 hB'rkjt  
Accounting Society of China 中国会计学会 k'v+/6 Y  
accounting statement 会计报表 C^?/9\  
accounting system 会计制度；会计系统 2x gk$E$7  
accounting transaction 会计事项；帐务交易 5> 81Vhc,  
accounting treatment 会计处理 `MT.<5H  
accounting year 会计年度 P{RGW.Ci@  
accretion 增值；添加 ,H
|K3nh  
accrual 应计项目；应累算数目 pw))9~XU  
accrual basis 应计制；权责发生制 s&%r?  
accrual basis accounting 应计制会计；权责发生制会计 k-4
z2qB  
accrue 应累算；应计 'QpDx&~QP  
accrued benefit 应累算利益 87pu\(,'  
accrued charges 应计费用 HII@Ed f?  
accrued cumulative preference share dividend 应累算的累积优先股股息 uEsF 8  
accrued expenses 应累算费用 U*EBH  
accrued interest payable 应付利息；应计未付利息 4tkb7D q  
accrued interest receivable 应收利息；应计未收利息 ,A#gF_8  
accrued right 累算权益 KsTE)@F:  
accruing profit 应累算的利润 9r:|u:i7m  
accumulated fiscal reserve 累积财政储备 \1u^?cBd  
accumulated profit 累积利润；滚存溢利 \0*dKgN  
accumulated reserve 累积储备 _+Z;pt$C  
accumulation of surplus income 累积收益盈余 WM9({BZ  
acquired assets 既得资产 ;<MHl[jJD  
acquisition 收购；购置；取得 ^Ux.s Q  
acquisition cost 购置成本 {Zs EYUP  
acquisition expenses 购置费用 [:izej(\  
acquisition of 100% interest 收购全部股权 MO1H?Uhx  
acquisition of control 取得控制权 =BD|uIR  
acquisition of fixed assets 购置固定资产 =q[+e(,3  
acquisition of shell “买壳” uC]c`Ue  
acquisition price 收购价 aYtW!+#  
act of God 天灾 K=4|GZ~p}`  
acting partner 执事合伙人 >YdLB@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 6 {`J I  
active partner 积极参与的合伙人 [$]-W$j+  
active trading 交投活跃 A(XX2f!i  
actual circulation 实际流通 }Oe4wEYN)  
actual cost 实际成本 XB[EJGaX  
actual expenditure 实际开支；实际支出 B$q5/L$
}  
actual income 实际入息；实际收入；实际收益 DLq'V.M:  
actual market 现货市场 .5~3D97X&  
actual price 现货价；实际价格 Eg4&D4TGp  
actual profit 实际利润 Q*f0YjH!  
actual quotation 实盘；实际价位；实际报价 Ix@nRc'  
actual year basis 按实际年度计算 Dz$dJF1 8  
actuals 实货 "-HWw?rx/  
actuarial investigation 精算调查 {p$X*2ReB  
actuarial principle 精算原则 4y)6!p  
actuarial report 精算师报告 16ip:/5  
Actuarial Society of Hong Kong 香港精算学会 >qMzQw2
 
actuarial valuation 精算师估值 &`'@}o>2  
actuary 精算师 'v(b^x<ZS  
ad referendum agreement 暂定协议；有待覆核的协定 wgQx.8 h>  
ad valorem duty 从价税；按值征税 6/0bis H  
ad valorem duty system 从价税制 =FAIbM>u  
ad valorem fee 从价费 +wEsfYW  
ad valorem tariff 从价关税 Tj2
pEOu  
additional allowance 额外免税额 fG@]G9Z  
additional amount for unexpired risk 未过期风险的额外款额 ey:%Zy [~  
additional assessable profit 补加应评税利润 ##" Hui  
additional assessment 补加评税 v# fny  
additional commitment 额外承担 Nah\4-75&  
additional commitment vote 额外承担拨款 ,{'ZP_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^C2SLLgeJ  
additional dependent parent allowance 供养父母额外免税额 QqC-ztz  
additional provision 额外拨款 R2Q1Rk#  
additional stamp duty 附加印花税 6,l5Q  
additional tax 补加税罚款；补加税款 +}g6X6m  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Rx@0EPV  
adjudged bankrupt 被裁定破产 Co/04F.  
adjudicated bankrupt 裁定破产人 (F#2z\$;  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 gP ^A  
adjudication of bankruptcy 裁定破产；宣告破产 I!Fd~g9I4  
adjudication of insolvency 裁定无力偿还债务 Vc8w[oS  
adjusted actual 经调整的实数；调整后的实数 `Gg,oCQg  
adjusted current assets 经调整的流动资产；调整后的流动资产 5p7i9"tgn  
adjusted figure 经调整的数字；调整后的数额 KO))2GET  
adjusted liabilities 经调整的负债；调整后的负债 e[QEOx/-h2  
adjusted loss 经调整的亏损；调整后的亏损 k]c$SzJ>/  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Gg^gK*D  
adjusted profit 经调整的利润；调整后的利润 wEl/s P  
adjusted surplus 经调整的盈余额；调整后的盈余额 B?d+^sz]  
adjusted value 经调整的价值；调整后的价值 y+',jM  
adjustment 调整；修订；理算〔保险〕 ( _MY;S  
adjustment centre 调剂中心 3my_Gp  
adjustment lag 调整过程的时间差距；调整时差 A*kN I  
adjustment mechanism 调整机制 E,/nK  
adjustment of loss 亏损调整 QwnqysNx4  
adjustment process 调整过程；调整程序 2\"T&  
adjustment range 调整幅度 =Nz;R2{@  
administered exchange rate 受管制汇率 [KEw5-=i@  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ;IT'6m`@W  
administration expenses 行政费用 :?gp}.  
administration fee 手续费；行政费 t&o&gb  
administration in bankruptcy 破产管理 %y+v0.aWH+  
administration order 遗产管理令 bc6|]kB:  
administrator 管理人；遗产管理人 =>e> r~cW  
administrator of the estate 遗产管理人 +[V.yY/t|>  
admission of debt 债项承认书 .sZ"|j9m  
admission of proof 接纳债权证明 "i%=QON`  
advance 放贷款项；垫付款项；预支款项；预付款项 HC$}KoZkC  
advance account 暂支帐目；预付款帐户 ,C^u8Z|T  
advance compensation 预付补偿金 Z>.('  
advance from shareholder 股东垫款 Ki[&DvW:  
advance pending reimbursement 预支以待日后付还 EiPOY'  
advanced economy 先进经济体系 C jz(-018  
advancement 预付；预付财产 >4?735f=x  
advances warrant 垫款令 6"2IV  
advancing 贷出 lgefTT GX)  
adverse balance 逆差 <,t6A?YoMP  
adverse exchange 逆汇 o}L\b,])  
advertisement addressed to shareholders 在报章刊登的致股东通告 Vo(bro4ZQi  
advice for collection 托收通知书 {afIr1j/m  
advice of drawing 提款通知书；汇票通知书 =pb ru=/  
advice of payment 付款通知 %\1W0%w  
Advisory Committee [Securities and Futures Commission] L}tP_ *  
谘询委员会〔证券及期货事务监察委员会〕 \ Ju7.3.  
Advisory Committee on Diversification 经济多元化谘询委员会 PSU}
fo  
affidavit 誓章；遗产申报誓章 }4q1"iMlO  
affidavit of no receipt 述明无收款的誓章 N3\vd_D(  
affiliate 联号；联营公司；附属公司 vSo,,~F  
affiliated company 附属公司；联号；联营公司 
nz/cs n  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 dSE"G>l8  
affordability 负担能力 g7v(g?  
African Development Bank [AfDB] 非洲开发银行 nCLEAe$W\=  
after-acquired property 事后取得的财产 =AX"'q  
after-hours dealing 市后交易 2zkOs:  
after-tax profit 税后盈利；税后利润；税后溢利 \| 'Yuh  
agency agreement 代理协议 ,a":/ /[  
agency expenses 代理机构的开支 @h%Nn)QBq  
agency fee 代理费 V?n=yg  
Agency Law 《代理法》 7J|nqr`>t  
agent 代理人；承销人 ? RID4xu!  
agent of company 公司代理人 Ime"}*9  
agent's fee 代理人费；经纪费 dM;v39  
aggregate 总计；总数；总体数字 ]9}^}U1."  
aggregate amount 总款额；总额 /Uni6O)oc  
aggregate assets and liabilities 总体资产与负债 OyIIJ!(  
aggregate at constant price 按固定价格计算的总体数字 eI/5foA  
aggregate demand 总需求 [I( Yn  
aggregate gross position 总持仓量 (~?p`g+I.P  
aggregate limit 总限额 O&@CT])8  
aggregate of salaries tax 合计薪俸税 ,3Aiz|v-  
aggregate performance 总体表现；总体业绩 scy_  
aggregate supply 总体供应 CWSc#E  
aggregate surplus 总盈余 Bm+Ca:p%  
aggregate total 整体总额 ,Y7QmbX^  
aggregate value 总值；合计价值 5jsZJpk$  
aggregated basis 合计基准 wB"`lY  
aggregated net chargeable income 合计应课税入息实额 q!YAA\'3
1  
aggregation 合并计算；合计；总和 Fm[3Btn  
aggregation of incomes of husband and wife 夫妇入息合并计算 wT+\:y  
aggregation of property 财产的总和 rw[Ioyr-  
agio 差价；贴水 pz

eCdHF  
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》 JD]uDuE  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment z2 mjm  
《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》 `r&]Ydu:  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment vywpX^KPv  
《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》 9<5S!?JL  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment nPUD6<bF  
《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[~
-b  
agreement for a settlement 授产协议 /])P{"v$^  
agreement for assignment 转让协议 ]&X}C{v)G  
agreement for sale 售卖协议；买卖协议 mTLJajE/  
agreement for sale and purchase 买卖协议 &BN#"- J  
agreement for the payment of interest 支付利息协议 A5L
zd  
agreement for the repayment of money 还款协议 0@Z}.k30  
agreement of reinsurance 再保险协议 Yzw[.(jc}  
Agricultural Bank of China 中国农业银行 %RzCJxT
 
air passenger departure tax 飞机乘客离境税 EKEJ9Y+47H  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 'i4L.&  
airport tax 机场税 l\ VrD2j8  
alcohol duty 酒精税 $t0JfDd6Ky  
alienation 让与；让渡；转让 r'MA$PiS'  
alimony 生活费；赡养费 _Sl3)  
All Ordinaries Index [AOI] 所有普通股指数 WF<3 7"A@  
all risks 全险；综合险 22 feYm|  
All Sales Record for Stock Market 《股票市场成交报告》 x7/";L>  
Allied Capital Resources Limited 新联财务有限公司 eU8p;ajW!L  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 WJN
)<+d  
allocation letter 拨款信件 t$rla_rbY  
allocation of fund 分配款项；预留款项 k`J|]99Wb  
allocation of profit 利润分配；溢利分配 I8uFMP  
allocation warrant 拨款令 kq@~QI?9  
allotment 分配；配股 9T0g%&  
allotment notice 股份配售通知；配股通知 *NC@o*  
allotment of shares 股份分配 #@F.wV0  
allowable 可获宽免；免税的 e(Rbq8D  
allowable business loss 可扣除的营业亏损 %a!gN  
allowable expenses 可扣税的支出 @4n>I+6*&  
allowance 免税额；津贴；备抵；准备金 Z}.ZTEB  
allowance for debts 债项的免税额 R[OXYHu  
allowance for depreciation by wear and tear 耗损折旧免税额 MfO:BX@$  
allowance for funeral expenses 殡殓费的免税额 hw=~%f;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &d\ y:7  
allowance for repairs and outgoings 修葺及支出方面的免税额 *q+X?3  
allowance to debtor 给债务人的津贴  45WJb+$  
alteration of capital 资本更改 fg4mP_  
alternate trustee 候补受托人 U*?`tdXJ$  
amalgamation 合并 |q
BcE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 JX{_,2*$  
ambit of charges 征税范围；收费范围 <>)N$$Rx&  
amended valuation 经修订的估值 M~~)tJYsu  
American Commodities Exchange 美国商品交易所 t(jE9t|2e6  
American Express Bank Limited 美国运通银行 n}c~+0`un  
American Stock Exchange 美国证券交易所 bAwKmk9C  
amortization 摊销 L@Q+HN  
amount due from banks 存放银行同业的款项 8[D"  
amount due from banks abroad 存放海外银行同业的款项 tHK>w%|\R  
amount due from holding companies 控股公司欠款 "F[7b!>R  
amount due from local banks 存放本港银行同业的款项 bP>Kx-%q  
amount due to banks 银行同业的存款 '.&Y)A6!  
amount due to banks abroad 海外银行同业的存款 D}Sww5ZmP  
amount due to holding companies 控股公司存款 h`iOs>  
amount due to local banks 本港银行同业的存款 Hz)i.
AA 4  
amount due to outport banks 外埠银行同业的存款 F<XOt3VY.  
amount for note issue 发行纸币的款额 QWtDZ>  
amount of bond 担保契据的款额 (e0(GOqf4  
amount of consideration 代价款额 ;a| ~YM2I  
amount of contribution 供款数额 ck\W'Y*Q7  
amount of indebtedness 负债款额 ]sJC%/  
amount of principal of the loan 贷款本金额 bkS"]q)>  
amount of rates chargeable 应征差饷数额 \`E^>6!]q  
amount of share capital 股本额 ?'_6M4UKa  
amount of sums assured 承保款额 jcb&h@T8kv  
amount of variation 变动幅度 |gIE$rt-~W  
amount of vote 拨款数额 5{
bc&?"  
amount payable 应付款额 O8SE)R~  
amount receivable 应收款额 U_l9CZ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B{*{9!(l9  
analysis 分析 Gr#3GvL  
ancillary risk 附属风险 (|NCxey  
annual account 周年帐目；周年帐目报表；年度决算；年结 DTSf[zP/  
annual accounting date 年结日期 #'0Yzh]qc  
annual allowance 每年免税额；年积金；年度津贴；年津 </u=<^ire  
annual balance 年度余额 *QV"o{V  
annual disposable income 每年可动用收入 ambr}+}  
annual estimates 周年预算 ,Vw>3|C  
annual fee 年费 hS&l4 \I'Z  
annual general meeting 周年大会 ncMzHw  
annual growth rate 年增率；每年增长率 &} { #g  
annual long-term supplement 长期个案每年补助金 @\o"
zU  
annual pensionable emolument 可供计算退休金的年薪 6?;z\AP&  
annual report 年报 9g>)7Ne  
Annual Report on the Consumer Price Index 《消费物价指数年报》 s^K2,D]P  
annual return 周年报表；周年申报表；每年报税表格 -Jw4z#/-  
Annual Return Rules 《周年报表规则》 Z&U:KrFH  
annual review of consumer prices 每年消费物价回顾 ex6R=97uA  
annual roll-forward basis 逐年延展方式 hzRKv6  
annual salary 年薪 g5lb3`a3  
annual statement 年度报表；年度决算表 ;j7G$s9  
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 .6xMLo,R  
annuitant 年金受益人 %S'+x[4W  
annuity 年金 Fj]06~u  
annuity contract 年金合约 U7?v4O]D[  
annuity on human life 人寿年金 0Qq<h;8xEc  
antecedent debt 先前的债项 8QZI(Xe9r  
ante-dated cheque 倒填日期支票 }YVF fi~  
anticipated expenditure 预期开支 CH&{x7$he  
anticipated net profit 预期纯利 ml<tH2Qx3C  
anticipated revenue 预期收入 -*z7`]5J  
anti-inflation measure 反通货膨胀措施 Jv+w{"&  
anti-inflationary stance 反通货膨胀立场 Fx|`0LI+C  
apparent deficit 表面赤字 O^j*"#f  
apparent financial solvency 表面偿债能力 &K{8- t  
apparent partner 表面合伙人 n\3#69VY  
application for personal assessment 个人入息课税申请书 P^Owgr=Y  
application of fund 资金应用 ;81,1 Ie<~  
application to release as liquidator and to destruct the books of accounts and documents q\~ #g.}  
申请免除清盘人职务及毁灭帐簿与文件 XbB(<\0+  
appointed actuary 委任精算师 iER@_?  
appointed auditor 委任核数师；委任审计师 ".N+nM~  
appointed trustee 委任的受托人  ]%FAJ\  
appointer 委任人 {:|3V 7X  
apportioned pro rata 按比例分摊 %1.F;-GdsW  
apportionment 分配；分摊 YO$D-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %9a3$OGZX  
apportionment formula 分摊方程式 BdF/(Pg  
apportionment of estate duty 遗产税的分摊 5af0- hj  
appraisal 估价；评估 b
rs`R#e \  
appreciable growth 可观增长 IEMa/[n/  
appreciable impact 显着影响 -v.\W y~\  
appreciable increase 可观增长 ?5J#  
appreciation 增值；升值 5l 3PAG  
appreciation against other currencies 相对其他货币升值 _io'8X2K%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Uq
$/Q7  
appreciation tax 增值税 q]I aRho  
appropriation 拨款；拨用；拨付 Dzf\m>H[  
appropriation account 拨款帐目 PXkpttIE]M  
Appropriation Bill 拨款法案 )Wr_*>xj  
appropriation-in-aid system 补助拨款办法 (u} /(Ux  
approved assets 核准资产 ]i@73h YT  
approved basket stock 认可一篮子证券 &UOxS W  
approved budget 核准预算 DZtpY{=Z  
approved charitable donation 认可慈善捐款 #Uu,yHMv:;  
approved charitable institution 认可慈善机构  2Y23!hw  
approved currency 核准货币；认可货币 |w}j!}u  
approved estimates 核准预算 5dI=;L>D  
approved estimates of expenditure 核准开支预算 J\Pb/9M/  
approved overseas insurer 核准海外保险人 xdg
Au  
approved overseas trust company 核准海外信托公司 <Q\KS  
approved pooled investment fund 核准汇集投资基金 2&>t,;v@  
approved provident fund scheme 认可公积金计划 4,z|hY_*t  
approved provision 核准拨款 YE~IO5   
approved redeemable share 核准可赎回股份 ds9'k.  
approved regional stock 认可地区性证券 gTXpaB<  
approved retirement scheme 认可退休金计划 A5TSbW']+5  
approved subordinated loan 核准附属贷款 ,MNv}w@  
arbitrage 套戥；套汇；套利 '<BLkr# @  
arbitrageur 套戥者；套汇者 ZK+F<}  
arbitrary amount 临时款项 jDpA>{O[  
arrangement 措施；安排；协定 94BH{9b5  
arrears 欠款 ={sjoMW  
arrears of pay 欠付薪酬 dAx ? ,  
arrears of revenue 逾期未收税款；逾期未收的帐项 Sb/?<$>  
articles of association 组织章程；组织细则；组织章程细则 ou<3}g  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 XGR2L DR  
ascertainment of profit 确定利润 s@@Km1w  
"Asia Clear" “亚洲结算系统” b>OB}Is  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 w\o6G7  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 W~;Jsd=f  
Asian Development Fund [ADF] 亚洲发展基金 u9OY Jo  
Asian dollar bond 亚洲美元债券 LSou]{R  
Asian dollar market 亚洲美元市场 <VKJ+  
Asian dollar rate 亚洲美元利率 -je} PwT  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 L AasmQ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 @6>Q&GYqt  
asked price 沽盘；喊价；索价；卖方报价 gGL}FNH  
assessable income 应评税入息 Ne1Oz}  
assessable loss 应评税亏损 W_`]7RO8  
assessable profit 应评税利润 /)sP,
2/  
assessable value 应评税值 .EL3}6"A  
assessed profit 估定利润 ,s#~00C|  
assessed value 经评估价值 E5n7 <
 
assessment 评税；评定；估价；评税单 $qQYxx@  
assessment number 评税编号；估价编号 dDpAS#'s\  
assessment of additional tax 补加税评税 I"88O4\@  
assessment of performance 业绩评估；实绩评价 $lJcC |*  
Assessor 评税主任 /=m AVA  
asset price bubbles 资产价格泡沫 (yqe4  
asset-backed securities 具资产保证的证券 DJ,LQj  
assets accretion 资产增值 i *.Y  
assets and liabilities 资产与负债 >,{sFc  
assets betterment statement 资产递增表；资产改进表 Q^Cm3|ZO  
assets lending 实物放款；有抵押贷款 BqNeY<zB*  
assets of the company passing on the death 死者去世时转移的公司资产 f47]gtB-  
assets pledged as security for liabilities 用作负债抵押的资产 EVX3uC}{  
assets portfolio 资产投资组合 ju{Y6XJ)  
assets price 资产价格 B-rE8\  
assets quality 资产质素 b?i+nhqI  
assets realization 资产变现 CvY+b^;  
assets refinancing arrangement 资产再集资安排 g%f5hy  
assets securitization 资产证券化 +M0pmK!  
assets situated outside Hong Kong 在香港以外地方的资产 ca_mift  
assets stripping 削减资产；拆卖资产 "CJ~BJI%  
assets value 资产值 _Hv+2E[4Z  
assignee 承让人 PR.3EL  
assignment 转让；转让书；转让契 ,*
XB11P  
assignment of interest 权益转让 v.-DXQ
q  
assignment of letters patent and trade mark 专利证书及商标转让 >>P5 4|&  
assignment of property 物业转让；物业转让书 <
u!cdYo@  
assignment right 转让权 Ds">eNq  
assignor 转让人 k
P ]Up&'  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 f$xXR$mjf  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 5)!g.8-!  
associate member 附属会员 :snO*Zg  
associated body corporate 相联法人团体 $ZBYOA  
associated company 相联公司；联属公司 f,cd=vGj  
associated corporation 相联法团 P }sr  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] *H QcI-  
公认会计师公会〔英国〕 u1%URen[x  
Association of Futures Exchange Brokers 香港期货经纪协会 ^9[Q;
=R  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 13X}pnW  
association of underwriters 承保人组织 7y'uZAF  
assumption of control 接管 ^<CVQ8R7  
assurance 担保；保险；转易；转易书 `pfIgryns  
assurance of interest 权益的转易 bqcCA91  
at 19XX price 按一九ＸＸ年价格计算 AEyvljv  
at a discount 按赔价计算；按贴水价格计算；打折扣 ]u|fLK.|  
at a premium 按溢价计算；按升水价格计算 b5NVQ8Mq  
at call 通知付款；按通知 8F}drK9>F  
at constant market price 按固定市价计算 1hG#  
at constant price 按固定价格计算 )!"fUz$  
at cost 按成本计算 +-!E%$
 
at current market price 按当时市价计算；按现时市价计算 S\A/*!%~y  
at current price 按当时价格计算；按现时价格计算 e2O6q05 ?Q  
at factor cost 按要素成本计算；按生产要素成本计算 WA`A/`taT  
at money-of-the-day price 按付款当日价格计算 :-1|dE)U  
at or better 按指定或较佳价位〔买卖指令〕 j,k3]
bP  
at par 按面值计算；平价 h !^= c  
at sight 见票即付 8q[; 0  
at the close 按收市盘 &zEQbHK
6  
at the opening 按开市盘 L.HeBeO  
attestation 见证；见证条款 puC91  
at-the-money option 平价期权 ;,&cWz  
attorney 受权人；受托代表人 3v8LzS3@  
attornment 新拥有人承认书 MET9rT  
attributable profit 可归属利润 YMX9Z||  
attributable share value 可归属股份价值 e}UQN:1  
Auckland Stock Exchange 奥克兰证券交易所 dJ"M#
X!Zu  
auction 拍卖 '#'noB;,  
auctioneer 拍卖商 4VJUu`[  
audit 审计；核数 o!M8V ^
vW  
Audit Commission 审计署 4Z)s8sDKW  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ~bLx2=-"  
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〕 \R#SoOd  
audit review 帐目审查 +=3=%%?C  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 za_b jE  
audited account 审计帐目；经审计的帐目 tk"+ u_uw  
audited annual account 经审计的周年帐目 nuce(R  
audited balance sheet 经审计的资产负债表 X94a
  
auditor 核数师；核数主任；审计师 mJSfn"b}K  
auditor's certificate 核数师证明书；审计师证明书 c#n 2
!  
auditor's report 核数师报告；审计师报告 }s~c(sL?;  
Aussie bond 澳元债券 Y sM*d  
austerity budget 紧缩预算 |b  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 SI}s  
Australia All Ordinaries Index 澳洲所有普通股票指数 E/zf9\  
Australian Dollar [AUD] 澳元 ']M/'CcM  
Australian Options Market 澳大利亚期权市场 cM#rus?)+  
Australian Securities Commission 澳洲证券事务监察委员会 2e`}
O  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 jxog8E  
Australian Stock Exchange 澳大利亚证券交易所 |toP86  
Austrian Schilling [ATS] 奥地利先令 yb`PMjj15  
authentication 认证；鉴证 FZHA19Kb  
authority to purchase 委托购买证；委购书 IO%
kXF.[  
authorization 认可；核准；授权；授权书 q(KjhM  
authorization by direction 指示授权 g>lZs  
authorization by instruction 指令授权 ]S6Gz/4aV+  
authorization by warrant 令状授权 ?KC
(WaGJQ  
authorization of unit trust 单位信托的认可 nKx)R^]k  
authorized agent 指定代理人 Tuln#<:  
authorized capital 法定资本 [9; @1I<x  
authorized clerk 出市员 qe0D[L  
authorized dealer 认可交易商 M8/a laoT  
authorized financial institution 认可财务机构 76nH)^%l<  
authorized fund 认可基金 ~YYnn7)  
authorized fund house 获授权的基金公司；认可基金公司 '75T2Ud  
authorized institution 认可机构 i>m%hbAk  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 %* "+kwZ  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >i/jqT/  
authorized insurer 获授权保险人；获认可承保人 q/i2o[f'n  
authorized investment 特准投资项目 b($hp%+yJ  
authorized person 获授权人 |+#Zuq  
authorized representative 获授权代表 I?e5h@uE  
authorized share capital 法定股本 y9:4n1fg  
automated quotation system 自动报价系统 Tgdy;?  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] -k'<6op  
自动交易系统〔香港期货交易所有限公司〕 y4^u&0}0$  
automatic adjustment mechanism 自动调整机制 G3.a
w  
automatic adjustment system 自动调整系统 `w@:h4f  
Automatic Clearing House 自动票据交换所 /"{d2  
automatic exchange rates accumulation system 自动化汇率累集系统 rAenxZ,tF  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 mWp>E`l  
automatic teller machine [ATM] 自动柜员机 @*6fEG{,q  
autopay 自动转帐 \x<8   
available assets 可用资产 g)X3:=['  
available fiscal reserve 现存财政储备 /fI}QY1  
available profit 可用利润 1dH|/9  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 eADCT  
average 平均；平均数；海损 8w0~2-v.?V  
average basic salary 平均基本薪金 %8'8XDq^8  
average consumer expenditure 平均消费开支；一般消费开支 VBhUh~:Om  
average cost 平均成本 oTw!#Re)  
average cost of land production 增辟土地平均成本 RZa/la*  
average daily turnover 平均每日成交额 [|(|"dh@^H  
average daily wage rate 平均每日工资率 mQ[$U  
average expenditure pattern 平均开支模式 <FT7QO$I  
average growth rate 平均增长率 ,B
<\a  
average net fixed assets 固定资产平均净值 (5yM%H8:  
average of relatives 相对价格平均数 :/5m D  
average price 平均价格 }`tSRB7  
average propensity to consume 平均消费倾向；一般消费倾向 ;+Jx,{)  
average propensity to save 平均储蓄倾向；一般储蓄倾向 AxEyXT(h5  
average rate 平均率 &G{GLP?H  
average revenue 平均收入；平均收益 &o:5lxR{  
average stock 平均库存；平均存货 [M|^e;tWK  
average yearly rent 平均年租 6h:QSVfx  
avoidance of double taxation 避免双重课税 n Bu!2c  
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 "hIYf7r##  
'Y?-."eKh  
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