一些有用的会计术语(也不知道发的地方对不对)A

A: {cm?Q\DT  
A share Ａ股；甲类股份 MxsLrWxm  
abatement of tax 减税；减扣免税额 fg^25g'_  
ABN AMRO Bank N.V. 荷兰银行 gJ6`Kl985O  
above-the-line expenditure 线上项目支出；经常预算支出 o&?c,FwN  
above-the-line receipt 线上项目收入；经常预算收入 d05xn7%!{  
ABSA Asia Limited 南非联合亚洲有限公司 >|QH I d8  
absolute change 绝对数值变更 NKO"'
   
absolute expenditure 实际开支 P8d  
absolute guideline figure 绝对准则数字 rwF$aR>9  
absolute interest 绝对权益 a: "1LnvR  
absolute order of discharge 绝对破产解除令 u
Y&1[(Pb  
absolute profit margin 绝对利润幅度 Y!<m8\  
absolute value 实值；绝对值 ]@&X*~c^Z  
absolutely vested interest 绝对既得权益 p;+O/'/j  
absorbed cost 已吸收成本；已分摊成本 #rlgeHG!fs  
absorption 吸收；分摊；合并 $Ll9ak}  
absorption rate 吸收率；摊配率；分摊率 \;{ ]YX  
ACB Finance Limited 亚洲商业财务有限公司 4D?h}U /  
acceptable form of reciprocity 合理的互惠条件 u"v7shRp:  
acceptable rate 适当利率；适当汇率 {"ST hTZ  
acceptance agreement 承兑协议 {*yvvb  
acceptance for honour 参加承兑 Y Zj-%5  
acceptor 承兑人；接受人；受票人 X0
.H(p#s  
acceptor for honour 参加承兑人 k~>(XG[x&  
accident insurance 意外保险 %B%_[<B  
Accident Insurance Association of Hong Kong 香港意外保险公会 *g(d}C!  
accident insurance scheme 意外保险计划 ppAbG,7  
accident year basis 意外年度基准 `|'w]rj:"+  
accommodation 通融；贷款 <]
rayUyaf  
accommodation bill 通融票据；空头票据 -b-a21,m>  
accommodation party 汇票代发人 ]Ur/DRNS  
account balance 帐户余额；帐户结余 b"I#\;Ym  
account book 帐簿 .|,LBc!  
account collected in advance 预收款项 \*$^}8  
account current book 往来帐簿 r[L.TX3Ah=  
account of after-acquired property 事后取得的财产报告 :U?g']`Z##  
account of defaulter 拖欠帐目 LqWiw24#  
account payable 应付帐款 C>Ik ;  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 =6sP`:  
account receivable 应收帐款 a~_9BM41T  
account receivable report 应收帐款报表 A0{xt*g   
account statement 结单；帐单；会计财务报表 YkKu4f  
account title 帐户名称；会计科目 N^;lp<{6?  
accountant's report 会计师报告 '.|}  
Accountant's Report Rules 会计师报告规则
IK -vcG  
accounting and auditing procedure 会计与审计程序；会计与核数程序 _^<vp  
Accounting Arrangements 《会计安排》 @M'k/jl  
accounting basis 会计基础 cC*WZ]  
accounting by Official Receiver 破产管理署署长呈交的帐目 TNu%_ 34  
Accounting Circular 《会计通告》 V;SfW2`)  
accounting class 会计类别 K?l|1jez(#  
accounting date 记帐日期；会计结算日期 Vl5r~+$|  
accounting for money 款项核算 ,cxqr3 o  
Accounting Officer 会计主任 Za@\=}Tt  
accounting period 会计报告期；会计期 Oc)n,D)0  
accounting policy 会计政策；会计方针 (TeH)j!  
accounting practice 会计惯例 q`e0%^U  
accounting principle 会计准则 e9p/y8gC  
accounting record 会计记录 RZz?_1'  
accounting report 会计报告 maapX/J  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 QYA4C1h'  
Accounting Society of China 中国会计学会 +Nn >*sz  
accounting statement 会计报表 h[(YH ;Y  
accounting system 会计制度；会计系统 yCjc5d|tT  
accounting transaction 会计事项；帐务交易 uI,*&bP  
accounting treatment 会计处理 3U6QYD55]]  
accounting year 会计年度 amsl>wc!  
accretion 增值；添加 \9+,ynJH8z  
accrual 应计项目；应累算数目 (u?s@/e:`/  
accrual basis 应计制；权责发生制 #A>*pF  
accrual basis accounting 应计制会计；权责发生制会计 ?c.\\2>|F  
accrue 应累算；应计 rVabkwYD  
accrued benefit 应累算利益 /qQx~doK  
accrued charges 应计费用 }-[l)<F:  
accrued cumulative preference share dividend 应累算的累积优先股股息 RY5e%/bg~U  
accrued expenses 应累算费用 5zS%F: 3  
accrued interest payable 应付利息；应计未付利息 tN{0C/B9  
accrued interest receivable 应收利息；应计未收利息 H;=yR]E  
accrued right 累算权益 @;EQ
{d  
accruing profit 应累算的利润 3n2^;b/]  
accumulated fiscal reserve 累积财政储备 VmQ^F| {  
accumulated profit 累积利润；滚存溢利 RlfI]uCDM  
accumulated reserve 累积储备 i%yKyfD  
accumulation of surplus income 累积收益盈余 %[n5mF*`  
acquired assets 既得资产 %\i
t4 r3  
acquisition 收购；购置；取得 Qe~C}j%  
acquisition cost 购置成本 8z93ETv7`  
acquisition expenses 购置费用 XzAXcxC6G  
acquisition of 100% interest 收购全部股权 [CHN3&l-5S  
acquisition of control 取得控制权 HtN:v  
acquisition of fixed assets 购置固定资产 42`Uq[5Y  
acquisition of shell “买壳” 3@F U-k,i  
acquisition price 收购价 T3b0"o27  
act of God 天灾
0o/;cBH  
acting partner 执事合伙人 `c:r`Oi?  
active market 买卖活跃的市场；交投畅旺的市场；旺市 '(lsJY[-x  
active partner 积极参与的合伙人 >u%Bn\G  
active trading 交投活跃 tdU'cc?M  
actual circulation 实际流通 2Jo|P A`9  
actual cost 实际成本 Ds=d~sNu  
actual expenditure 实际开支；实际支出 covCa)kf  
actual income 实际入息；实际收入；实际收益 .WglLUJ:Z  
actual market 现货市场 j\#)'>"  
actual price 现货价；实际价格 &IQNsJL!e  
actual profit 实际利润 +
fvVora  
actual quotation 实盘；实际价位；实际报价 8hV4l'Pa72  
actual year basis 按实际年度计算 u}'m7|)8  
actuals 实货 _b
h$ t  
actuarial investigation 精算调查 *4 m]UK  
actuarial principle 精算原则 |$8N*7UD  
actuarial report 精算师报告 ddYb=L+_b  
Actuarial Society of Hong Kong 香港精算学会 #E4oq9{0*W  
actuarial valuation 精算师估值 m[ S1  
actuary 精算师 KYhL}C+  
ad referendum agreement 暂定协议；有待覆核的协定 TPJuS)TU9  
ad valorem duty 从价税；按值征税 z'Bvjul  
ad valorem duty system 从价税制 y=GD
uU%  
ad valorem fee 从价费 jxK `ShW=  
ad valorem tariff 从价关税 9aID&b+  
additional allowance 额外免税额 ~HctXe'x  
additional amount for unexpired risk 未过期风险的额外款额
LWo)x  
additional assessable profit 补加应评税利润 dn5t7D^x  
additional assessment 补加评税 #,jm3Mqj  
additional commitment 额外承担 j1JdG<n  
additional commitment vote 额外承担拨款 <Rt0 V%}-  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8v)Z/R-  
additional dependent parent allowance 供养父母额外免税额 _=w=!U
&W  
additional provision 额外拨款 &S^a_L:  
additional stamp duty 附加印花税 +C$wkx]  
additional tax 补加税罚款；补加税款 Gy
E5jh2  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 FN0<
iL  
adjudged bankrupt 被裁定破产 ]VVx2ERs  
adjudicated bankrupt 裁定破产人 Zf)<)o*  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ipiS=  
adjudication of bankruptcy 裁定破产；宣告破产 5N>L|J2  
adjudication of insolvency 裁定无力偿还债务 .v) A|{:2  
adjusted actual 经调整的实数；调整后的实数 \n0Gr\:  
adjusted current assets 经调整的流动资产；调整后的流动资产 "jq F  
adjusted figure 经调整的数字；调整后的数额 o`jVd,aj  
adjusted liabilities 经调整的负债；调整后的负债 cMUmJ

H  
adjusted loss 经调整的亏损；调整后的亏损 )q+;+J`>  
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 Yu9(qRK  
adjusted profit 经调整的利润；调整后的利润 xqVIw!J?/}  
adjusted surplus 经调整的盈余额；调整后的盈余额 c}7Rt|`c  
adjusted value 经调整的价值；调整后的价值 {Cw>T-`  
adjustment 调整；修订；理算〔保险〕 k1^&;}/f:  
adjustment centre 调剂中心 \T!tUd  
adjustment lag 调整过程的时间差距；调整时差 +_fxV|}P  
adjustment mechanism 调整机制 xirZ.wjW  
adjustment of loss 亏损调整 yzCamm4~0  
adjustment process 调整过程；调整程序 0o!Egq_  
adjustment range 调整幅度 5,V3_p:)VI  
administered exchange rate 受管制汇率 K30{Fcb< h  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 vP&JL~  
administration expenses 行政费用 fH
5/  
administration fee 手续费；行政费 _%aJ/Y0Cy  
administration in bankruptcy 破产管理 9
r,7>#IF  
administration order 遗产管理令 f,Dj@?3+  
administrator 管理人；遗产管理人 y}lqF8s  
administrator of the estate 遗产管理人 , rc %#eF  
admission of debt 债项承认书 ytGcigw(P  
admission of proof 接纳债权证明 uHO>FM,  
advance 放贷款项；垫付款项；预支款项；预付款项 6SD9lgF*-  
advance account 暂支帐目；预付款帐户 Z:%~Al:  
advance compensation 预付补偿金 +,ZQ( ZW  
advance from shareholder 股东垫款 !.5,RIf  
advance pending reimbursement 预支以待日后付还 r`Cs

R0[  
advanced economy 先进经济体系 _"c?
[n  
advancement 预付；预付财产 |Xk>a7X  
advances warrant 垫款令 1lQO`CmR6M  
advancing 贷出 Ut^ {4_EC  
adverse balance 逆差 DlbNW& V  
adverse exchange 逆汇 h}jE=T5Hc  
advertisement addressed to shareholders 在报章刊登的致股东通告 f+W%X  
advice for collection 托收通知书 m&8'O\$  
advice of drawing 提款通知书；汇票通知书 io(Rb\#"  
advice of payment 付款通知 <-m[0zgq  
Advisory Committee [Securities and Futures Commission] .~dNzonq  
谘询委员会〔证券及期货事务监察委员会〕 a{7'qmN1  
Advisory Committee on Diversification 经济多元化谘询委员会 3rw<#t;v  
affidavit 誓章；遗产申报誓章 ?Q%X,!~\:  
affidavit of no receipt 述明无收款的誓章 >hmBV7nR  
affiliate 联号；联营公司；附属公司 r5g:#m
F"  
affiliated company 附属公司；联号；联营公司 <C,lHt  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 w0L+Sj db  
affordability 负担能力 jUCrj'  
African Development Bank [AfDB] 非洲开发银行 #)N}F/Od^  
after-acquired property 事后取得的财产 h"DxgG  
after-hours dealing 市后交易 &;Jg2f%.  
after-tax profit 税后盈利；税后利润；税后溢利 kls 6Dk#  
agency agreement 代理协议 fTg^~XmJ  
agency expenses 代理机构的开支 {:0TiOP5x  
agency fee 代理费 7awh__@  
Agency Law 《代理法》 0B?t:XU,  
agent 代理人；承销人 %d#h<e|,.  
agent of company 公司代理人 DqGm
 
agent's fee 代理人费；经纪费 >")<pUQ  
aggregate 总计；总数；总体数字 Doj>Irj?7  
aggregate amount 总款额；总额 qz<>9n@o  
aggregate assets and liabilities 总体资产与负债 Y(3X5v?[  
aggregate at constant price 按固定价格计算的总体数字 #
.^A5`k  
aggregate demand 总需求 I c 2R\}q  
aggregate gross position 总持仓量 . +  
aggregate limit 总限额 r0fxEYze&  
aggregate of salaries tax 合计薪俸税 sw^4h`^'  
aggregate performance 总体表现；总体业绩 6wY6*R  
aggregate supply 总体供应 osdl dS  
aggregate surplus 总盈余 2jiH&'@  
aggregate total 整体总额 5.3=2/  
aggregate value 总值；合计价值 #%$U-ti  
aggregated basis 合计基准 K~ob]I<GiB  
aggregated net chargeable income 合计应课税入息实额 6=o'.03\f  
aggregation 合并计算；合计；总和 &<RK=e'*x  
aggregation of incomes of husband and wife 夫妇入息合并计算 l" P3lKS  
aggregation of property 财产的总和 .ZK^kcyA  
agio 差价；贴水 iu+r=sp  
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》 :[C"}mR1  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment o3OtG#g2  
《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》 ?|NMJQsa7  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment O~ ]3.b  
《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》 f\U(7)2  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment O-jpS?@  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 n/Fx2QC{  
agreement for a settlement 授产协议 I->BDNk  
agreement for assignment 转让协议 '`nf7

b(  
agreement for sale 售卖协议；买卖协议 QRKr2:o{  
agreement for sale and purchase 买卖协议 `+0K~k|DC  
agreement for the payment of interest 支付利息协议 2{;~Bgd  
agreement for the repayment of money 还款协议 O.Xhi+  
agreement of reinsurance 再保险协议 L }L"BY3$  
Agricultural Bank of China 中国农业银行 tR`^c8gD  
air passenger departure tax 飞机乘客离境税 &6q67  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 %-J}m  
airport tax 机场税 (29BS(|!  
alcohol duty 酒精税 sRKoM  
alienation 让与；让渡；转让 { d|lN:B  
alimony 生活费；赡养费 }u?DK,R  
All Ordinaries Index [AOI] 所有普通股指数 _k O<|ev  
all risks 全险；综合险 ~lH_d[  
All Sales Record for Stock Market 《股票市场成交报告》 -4!S?rHwd+  
Allied Capital Resources Limited 新联财务有限公司 Zv&<r+<g  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 %&}gt+L(M  
allocation letter 拨款信件 ]b'"l  
allocation of fund 分配款项；预留款项 k!)Pl,nJ  
allocation of profit 利润分配；溢利分配 oj%(@6L  
allocation warrant 拨款令 $3)Z>p  
allotment 分配；配股 X(M|T]`b:  
allotment notice 股份配售通知；配股通知 _oAWj]~rO  
allotment of shares 股份分配 YG K7b6  
allowable 可获宽免；免税的 Of.%rpgy  
allowable business loss 可扣除的营业亏损 !}I+)@~
\w  
allowable expenses 可扣税的支出 _?rL7oTv  
allowance 免税额；津贴；备抵；准备金 $*q^7ME  
allowance for debts 债项的免税额 tLSM]Q  
allowance for depreciation by wear and tear 耗损折旧免税额 Z%$tV3a?  
allowance for funeral expenses 殡殓费的免税额 D7|qFx;]g  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 y*H rv  
allowance for repairs and outgoings 修葺及支出方面的免税额 d8ck].m=  
allowance to debtor 给债务人的津贴 hZwJ@ Vm#  
alteration of capital 资本更改 NnTAKd
8  
alternate trustee 候补受托人 /Xf_b.ZM&  
amalgamation 合并 J>N^FR9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 CX3yIe~u  
ambit of charges 征税范围；收费范围 P={8qln,X  
amended valuation 经修订的估值 (,^jgv|I  
American Commodities Exchange 美国商品交易所 N'n\_x  
American Express Bank Limited 美国运通银行 hF`Qs  
American Stock Exchange 美国证券交易所 w
itx_r  
amortization 摊销 /vNHb_-  
amount due from banks 存放银行同业的款项 ^t}8E2mq  
amount due from banks abroad 存放海外银行同业的款项 ioJ|-@!#o  
amount due from holding companies 控股公司欠款 " 3tk"#.#  
amount due from local banks 存放本港银行同业的款项 SL5QhP  
amount due to banks 银行同业的存款 wq:"/2p1  
amount due to banks abroad 海外银行同业的存款 <*[D30<  
amount due to holding companies 控股公司存款 +nz0ZQ9 a  
amount due to local banks 本港银行同业的存款 "Ta"5XW  
amount due to outport banks 外埠银行同业的存款 HApjXv!U[  
amount for note issue 发行纸币的款额 rcUJOI  
amount of bond 担保契据的款额 ,t@B]ll  
amount of consideration 代价款额 GZzBATx  
amount of contribution 供款数额 =58:e7(df  
amount of indebtedness 负债款额 3A!Qu$r9  
amount of principal of the loan 贷款本金额 $SfYO!n7Q  
amount of rates chargeable 应征差饷数额
_
fjHa6S  
amount of share capital 股本额 t{Wu5<F:  
amount of sums assured 承保款额 @TvDxY1)6Z  
amount of variation 变动幅度 ;.{J>Q/U,  
amount of vote 拨款数额 6<Txkk  
amount payable 应付款额 sUz,F8G  
amount receivable 应收款额 ,w%hD*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9}$'q$0R]  
analysis 分析 E-v^eMWX  
ancillary risk 附属风险 bj,cU)t0  
annual account 周年帐目；周年帐目报表；年度决算；年结 P2g}G4qf  
annual accounting date 年结日期 Aa}Nr5{O|  
annual allowance 每年免税额；年积金；年度津贴；年津 ")i_{C,b^  
annual balance 年度余额 :!L>_ f  
annual disposable income 每年可动用收入 o}e]W,  
annual estimates 周年预算 )
7  M  
annual fee 年费 R 6 -RH7.  
annual general meeting 周年大会 ,pIaYU{D  
annual growth rate 年增率；每年增长率 W.nr&yiQ  
annual long-term supplement 长期个案每年补助金 @cB6,iUr  
annual pensionable emolument 可供计算退休金的年薪 E_-
g<Cw  
annual report 年报 )St`}qu;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #'8'5b  
annual return 周年报表；周年申报表；每年报税表格 +wGFJLHJ  
Annual Return Rules 《周年报表规则》  Y3g<%6  
annual review of consumer prices 每年消费物价回顾 ;4k/h/o1#  
annual roll-forward basis 逐年延展方式 J[al4e^  
annual salary 年薪 _18Aek  
annual statement 年度报表；年度决算表 @*=eqO  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 k-I
U}|Xz  
annuitant 年金受益人 qo7jrY5G  
annuity 年金 `{H!V~42  
annuity contract 年金合约 7Cx-yv  
annuity on human life 人寿年金 qlC4&82=Q  
antecedent debt 先前的债项 o#hFK'&~  
ante-dated cheque 倒填日期支票 oT i$@q  
anticipated expenditure 预期开支 z=C<@ki`  
anticipated net profit 预期纯利 B4{F)Zb  
anticipated revenue 预期收入
."j=s#OC(  
anti-inflation measure 反通货膨胀措施 wRu\9H}  
anti-inflationary stance 反通货膨胀立场 #:8V<rc^  
apparent deficit 表面赤字 _-z;  
apparent financial solvency 表面偿债能力 +pxt
ar  
apparent partner 表面合伙人 bA07zI2  
application for personal assessment 个人入息课税申请书 7T?T0x3>  
application of fund 资金应用 ^&\<[\  
application to release as liquidator and to destruct the books of accounts and documents a0PClbf2.  
申请免除清盘人职务及毁灭帐簿与文件 KouIzWf.  
appointed actuary 委任精算师 $KPf[JvQ  
appointed auditor 委任核数师；委任审计师 V
(M7d>N5G  
appointed trustee 委任的受托人 q3ebps9^  
appointer 委任人 tS[%C)  
apportioned pro rata 按比例分摊 >S@><[C  
apportionment 分配；分摊 D<lVWP  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 dG)}H_  
apportionment formula 分摊方程式 WD|pG;Gq  
apportionment of estate duty 遗产税的分摊 & sgzSX  
appraisal 估价；评估 y<m}dW6[\  
appreciable growth 可观增长 y6&o+;I$[  
appreciable impact 显着影响 {CQI*\O  
appreciable increase 可观增长 s[%@3bY!7  
appreciation 增值；升值 h%&2M58:  
appreciation against other currencies 相对其他货币升值 UVD*GsBk  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 u(~(+1W  
appreciation tax 增值税 4R&pb1eF  
appropriation 拨款；拨用；拨付 &?^"m\K4J*  
appropriation account 拨款帐目 CJt(c,!z  
Appropriation Bill 拨款法案 .=@CF8ArG  
appropriation-in-aid system 补助拨款办法 gFnJDR  
approved assets 核准资产 G!U `8R  
approved basket stock 认可一篮子证券 nBtKSNT#Q  
approved budget 核准预算 41c4Xj?'  
approved charitable donation 认可慈善捐款 "(yw(/  
approved charitable institution 认可慈善机构 HJ!P]X_J1  
approved currency 核准货币；认可货币 $|K-wN[  
approved estimates 核准预算 KA elq
*  
approved estimates of expenditure 核准开支预算 nxs'qX(D  
approved overseas insurer 核准海外保险人 h! wd/jR  
approved overseas trust company 核准海外信托公司 Z8o8>C\d9/  
approved pooled investment fund 核准汇集投资基金 7w?N-Q$y  
approved provident fund scheme 认可公积金计划 uM2 .?>`X  
approved provision 核准拨款 Q
\aC:68  
approved redeemable share 核准可赎回股份 43
Ua@KNi  
approved regional stock 认可地区性证券 ADB,gap  
approved retirement scheme 认可退休金计划 a>egH og  
approved subordinated loan 核准附属贷款 ZX0!BS  
arbitrage 套戥；套汇；套利 K5 Z'kkOk  
arbitrageur 套戥者；套汇者 B dxV [SF  
arbitrary amount 临时款项 J"Nn.iVq  
arrangement 措施；安排；协定 c> ":g~w  
arrears 欠款 d>Ky(wS  
arrears of pay 欠付薪酬 ML7qrc;Rx  
arrears of revenue 逾期未收税款；逾期未收的帐项 Nh+XlgXG  
articles of association 组织章程；组织细则；组织章程细则 V(F1i%9lg  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 TTo5"r9I8  
ascertainment of profit 确定利润 a4eE/1  
"Asia Clear" “亚洲结算系统” #X*=oG  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 wcW}Sv[r  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 G,XUMZ  
Asian Development Fund [ADF] 亚洲发展基金 tTPjCl  
Asian dollar bond 亚洲美元债券 <4%PT2R  
Asian dollar market 亚洲美元市场 E*83N@i  
Asian dollar rate 亚洲美元利率 9C|-|mo  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 EkEQFd 5g  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 hc]5f3Z  
asked price 沽盘；喊价；索价；卖方报价 TlJ'pG 4^  
assessable income 应评税入息 r_3=+  
assessable loss 应评税亏损 H~?p
,h  
assessable profit 应评税利润 .gA4gI1kH  
assessable value 应评税值 ?]0bR]}y  
assessed profit 估定利润 L%I8no-Q  
assessed value 经评估价值 iH)-8Q
 
assessment 评税；评定；估价；评税单 p~dj-w  
assessment number 评税编号；估价编号 RNb"O{3  
assessment of additional tax 补加税评税 >C/O >g  
assessment of performance 业绩评估；实绩评价 rG{,8*  
Assessor 评税主任 ^'$P[  
asset price bubbles 资产价格泡沫 :6W* ;<o  
asset-backed securities 具资产保证的证券 @vvGhJ1m`  
assets accretion 资产增值 94L>%{59  
assets and liabilities 资产与负债 @T~~aQFk  
assets betterment statement 资产递增表；资产改进表 A'T: \Wl  
assets lending 实物放款；有抵押贷款 Kj*$'('  
assets of the company passing on the death 死者去世时转移的公司资产 dA$qzQ  
assets pledged as security for liabilities 用作负债抵押的资产 I->4Q&3  
assets portfolio 资产投资组合 Vn6]h|vm  
assets price 资产价格 ^qV6k
hg  
assets quality 资产质素 vp`s< ;CA  
assets realization 资产变现 8Oo16LPD  
assets refinancing arrangement 资产再集资安排 D@yu2}F{IY  
assets securitization 资产证券化 [u7i)fn5?  
assets situated outside Hong Kong 在香港以外地方的资产 ^4{"h  
assets stripping 削减资产；拆卖资产 ,5P tB]8&3  
assets value 资产值 >?GCH(eW%  
assignee 承让人 n<Z1i)  
assignment 转让；转让书；转让契 "ac$S9@~  
assignment of interest 权益转让 o7v,:e:  
assignment of letters patent and trade mark 专利证书及商标转让 %#@5(_'  
assignment of property 物业转让；物业转让书 Pa */&WeB  
assignment right 转让权 3Hkb)Wu  
assignor 转让人 l6< bV#_qe  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 KNqs=:i  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 "[\),7&03  
associate member 附属会员 N3?h
u}  
associated body corporate 相联法人团体 F'^?s= QX  
associated company 相联公司；联属公司 Ll0"<G2t  
associated corporation 相联法团 =J^FV_1rJ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] H]VoXJ\*  
公认会计师公会〔英国〕 &9\8IR>  
Association of Futures Exchange Brokers 香港期货经纪协会 P6u%-#  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ,2lH*=m;  
association of underwriters 承保人组织 )H-y  
assumption of control 接管 /@+[D{_Fw  
assurance 担保；保险；转易；转易书 E<L6/rG  
assurance of interest 权益的转易 yPVK>em5  
at 19XX price 按一九ＸＸ年价格计算 yo_;j@BGR  
at a discount 按赔价计算；按贴水价格计算；打折扣 ~a` vk@8  
at a premium 按溢价计算；按升水价格计算 eX <@qa4<  
at call 通知付款；按通知 0i/!nke.  
at constant market price 按固定市价计算 BHJS.o*j~  
at constant price 按固定价格计算 ZA'Qw2fF0  
at cost 按成本计算 8 J;\Z  
at current market price 按当时市价计算；按现时市价计算 _vr;cjMI  
at current price 按当时价格计算；按现时价格计算 !r`/vQ#  
at factor cost 按要素成本计算；按生产要素成本计算 e~NF}9#A  
at money-of-the-day price 按付款当日价格计算 TtP2>eh-  
at or better 按指定或较佳价位〔买卖指令〕 i[m-&   
at par 按面值计算；平价 XcM.<Dn3  
at sight 见票即付 {Q AV
 
at the close 按收市盘 y\c-I!6>26  
at the opening 按开市盘 ~=Q Tv8  
attestation 见证；见证条款 b]@@
x;v$@  
at-the-money option 平价期权 _X]S`e1F  
attorney 受权人；受托代表人 Pm!/#PtX  
attornment 新拥有人承认书 j2Uu8.8d  
attributable profit 可归属利润 DI7g-h8`  
attributable share value 可归属股份价值 .yb=I6D;<3  
Auckland Stock Exchange 奥克兰证券交易所 K#4Toc#=V  
auction 拍卖 A,]%*kg2  
auctioneer 拍卖商 6>j0geFyE2  
audit 审计；核数 *1CZRfWI  
Audit Commission 审计署 <K GYwLk  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Vc$y^|=  
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〕 f'%Pkk  
audit review 帐目审查 L2\NTNY  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ":V,&o9n  
audited account 审计帐目；经审计的帐目
WC`x^HI  
audited annual account 经审计的周年帐目 )|j?aVqZ  
audited balance sheet 经审计的资产负债表 L}\~)  
auditor 核数师；核数主任；审计师 Ym$=^f]-  
auditor's certificate 核数师证明书；审计师证明书 SRek:S,  
auditor's report 核数师报告；审计师报告 *g!7P
zJ'  
Aussie bond 澳元债券 9jW"83*5  
austerity budget 紧缩预算 i;mA|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 > ,;<Bz|X  
Australia All Ordinaries Index 澳洲所有普通股票指数 F7IZ;4cp  
Australian Dollar [AUD] 澳元 h#(J6ht  
Australian Options Market 澳大利亚期权市场 )Rr0f 8  
Australian Securities Commission 澳洲证券事务监察委员会 -8m3L  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 -SN6&-#c_  
Australian Stock Exchange 澳大利亚证券交易所 ?OF9{$m3?  
Austrian Schilling [ATS] 奥地利先令 Sgq?r-Q.  
authentication 认证；鉴证 j-TRa,4bN  
authority to purchase 委托购买证；委购书 *m*sg64Zw  
authorization 认可；核准；授权；授权书 {W$K@vuV;?  
authorization by direction 指示授权 l" +q&3Zx  
authorization by instruction 指令授权 #VynADPs`o  
authorization by warrant 令状授权 5`p>BJ+n  
authorization of unit trust 单位信托的认可 *:V+whBY  
authorized agent 指定代理人 *^[j6  
authorized capital 法定资本 |ZtNCB5{^j  
authorized clerk 出市员 3H,?ZFFGz  
authorized dealer 认可交易商 %3@-.
=  
authorized financial institution 认可财务机构 Aqo90(jffx  
authorized fund 认可基金 ][`%vj9r  
authorized fund house 获授权的基金公司；认可基金公司 !q5qA*  
authorized institution 认可机构 5%RiM|+  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 \h5!u1{L  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ug^esB  
authorized insurer 获授权保险人；获认可承保人 qrufnu5cC  
authorized investment 特准投资项目 52t6_!y+V  
authorized person 获授权人 ,)ZI&BL5  
authorized representative 获授权代表 ;"|QW?>$D  
authorized share capital 法定股本 P(cy@P
,D  
automated quotation system 自动报价系统 Fx )BMP  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] bk:mk[  
自动交易系统〔香港期货交易所有限公司〕 `T3B  
automatic adjustment mechanism 自动调整机制 k8z1AP  
automatic adjustment system 自动调整系统 7> 8L%(7  
Automatic Clearing House 自动票据交换所 Z7p!YTA  
automatic exchange rates accumulation system 自动化汇率累集系统 VG|FjD  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 _ o.j({S  
automatic teller machine [ATM] 自动柜员机 8p_6RvG  
autopay 自动转帐 }/2M?W0  
available assets 可用资产 Uj)Wbe[)p0  
available fiscal reserve 现存财政储备 `#"xgOSP>  
available profit 可用利润 Z}S7%m  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 L}6!D zl  
average 平均；平均数；海损 g cb6*@u!  
average basic salary 平均基本薪金 X}H?*'-  
average consumer expenditure 平均消费开支；一般消费开支 U1O8u-X  
average cost 平均成本 UCJx{7  
average cost of land production 增辟土地平均成本 LkXho>y  
average daily turnover 平均每日成交额 2P^x'I  
average daily wage rate 平均每日工资率  fj'7\[nZ  
average expenditure pattern 平均开支模式 ~z)JO'Z$  
average growth rate 平均增长率 K/K|[=bl  
average net fixed assets 固定资产平均净值 )+|Y;zC9  
average of relatives 相对价格平均数
e, fZ>EJ  
average price 平均价格 H$.K   
average propensity to consume 平均消费倾向；一般消费倾向 VS>xvF  
average propensity to save 平均储蓄倾向；一般储蓄倾向 @qEUp7W.?  
average rate 平均率 9g]%}+D  
average revenue 平均收入；平均收益 o59b#9  
average stock 平均库存；平均存货 p<3<Zk 7~0  
average yearly rent 平均年租 $O%"[w  
avoidance of double taxation 避免双重课税 Jv}&8D  
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 `jSegG'  
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