一些有用的会计术语(也不知道发的地方对不对)A

A: &p}$J)q  
A share Ａ股；甲类股份 zD(`B+  
abatement of tax 减税；减扣免税额 H~+l7OhV  
ABN AMRO Bank N.V. 荷兰银行 awOd_![c'  
above-the-line expenditure 线上项目支出；经常预算支出 mFSw@CC  
above-the-line receipt 线上项目收入；经常预算收入 0\:(ageY?  
ABSA Asia Limited 南非联合亚洲有限公司 H'LD}\K l  
absolute change 绝对数值变更 59%tXiO  
absolute expenditure 实际开支 wmTq` XH)  
absolute guideline figure 绝对准则数字 l"!Ko G7  
absolute interest 绝对权益 p8\zG|b5  
absolute order of discharge 绝对破产解除令 PC[c/CoD  
absolute profit margin 绝对利润幅度 g-e#!(  
absolute value 实值；绝对值 A
%^w^
f  
absolutely vested interest 绝对既得权益 1xbK'i:-S  
absorbed cost 已吸收成本；已分摊成本 w7FW^6Zl  
absorption 吸收；分摊；合并 Pp|*J^U 4  
absorption rate 吸收率；摊配率；分摊率 ;
Wl+zw  
ACB Finance Limited 亚洲商业财务有限公司 *_KFW@bC:  
acceptable form of reciprocity 合理的互惠条件 CWNx4)ZGw  
acceptable rate 适当利率；适当汇率 8S<@"
v  
acceptance agreement 承兑协议 B?)@u|
0  
acceptance for honour 参加承兑 @E-\ J7 yh  
acceptor 承兑人；接受人；受票人 m^#rB`0;L  
acceptor for honour 参加承兑人 d ,Y#H0`  
accident insurance 意外保险 -W<vyNSr  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^.hoLwp.  
accident insurance scheme 意外保险计划
kf;/c}}  
accident year basis 意外年度基准 K\$J4~EtG  
accommodation 通融；贷款 .{=$!8|&I9  
accommodation bill 通融票据；空头票据 [<{Kw=X__2  
accommodation party 汇票代发人 Vg>( Y,  
account balance 帐户余额；帐户结余 U R%4@   
account book 帐簿 i-'9AYyw  
account collected in advance 预收款项 '2laTl]`  
account current book 往来帐簿 GN0`rEh  
account of after-acquired property 事后取得的财产报告 N @#c,,  
account of defaulter 拖欠帐目 EM/@T}  
account payable 应付帐款 Cz W:L&t  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 9{$<0,?  
account receivable 应收帐款 rS?pWTg"8  
account receivable report 应收帐款报表 zt<WXw(  
account statement 结单；帐单；会计财务报表 Y= ]dvc  
account title 帐户名称；会计科目 %<\6TZr  
accountant's report 会计师报告 !Yw3 d   
Accountant's Report Rules 会计师报告规则 TD9;kN1`  
accounting and auditing procedure 会计与审计程序；会计与核数程序 b L]erYm  
Accounting Arrangements 《会计安排》 MzP7Py 8.  
accounting basis 会计基础 z9p05NFH  
accounting by Official Receiver 破产管理署署长呈交的帐目 3 HIz9F(  
Accounting Circular 《会计通告》 Da v PYg  
accounting class 会计类别 :T._ba3|  
accounting date 记帐日期；会计结算日期 v\,N5  
accounting for money 款项核算 %rF?dvb;?  
Accounting Officer 会计主任 {XWZ<OjG  
accounting period 会计报告期；会计期 k~/>b~.c  
accounting policy 会计政策；会计方针 =r.mlc``W  
accounting practice 会计惯例 }->.k/vc  
accounting principle 会计准则 A)
~X
,  
accounting record 会计记录 E%'~'[Q
 
accounting report 会计报告 K3' niGT  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 p?2Y }9  
Accounting Society of China 中国会计学会 2<][%> '  
accounting statement 会计报表 F! X}(N?t  
accounting system 会计制度；会计系统 +E;2d-x*p  
accounting transaction 会计事项；帐务交易 fsEzpUY:{W  
accounting treatment 会计处理 h@@nR(<i  
accounting year 会计年度
HoLv`JA  
accretion 增值；添加 Sje wuIi1  
accrual 应计项目；应累算数目 JIFU;*PR1  
accrual basis 应计制；权责发生制 |hO~X~P  
accrual basis accounting 应计制会计；权责发生制会计 c(/VYMJZ&  
accrue 应累算；应计 shH~4<15  
accrued benefit 应累算利益 %\kOLE2`  
accrued charges 应计费用 &tZG @  
accrued cumulative preference share dividend 应累算的累积优先股股息 [Cb`{  
accrued expenses 应累算费用 7]BW[~77  
accrued interest payable 应付利息；应计未付利息 `-\/$M9s=  
accrued interest receivable 应收利息；应计未收利息 V=X:=  
accrued right 累算权益 +,&O1ykY  
accruing profit 应累算的利润 )$&dg2[  
accumulated fiscal reserve 累积财政储备 if)Y9:{r^  
accumulated profit 累积利润；滚存溢利 k`{@pt.  
accumulated reserve 累积储备 #k$)i[aI-  
accumulation of surplus income 累积收益盈余 X/;p-KX  
acquired assets 既得资产 6AP~]e 8  
acquisition 收购；购置；取得 N,J9Wu ZJ\  
acquisition cost 购置成本 * FeQ*`r  
acquisition expenses 购置费用 -@F fU2  
acquisition of 100% interest 收购全部股权 (Si=m;g  
acquisition of control 取得控制权 p:OPwD+  
acquisition of fixed assets 购置固定资产 2qHf'  
acquisition of shell “买壳” jV/CQM5a+  
acquisition price 收购价 >;#=gM  
act of God 天灾 \NGC$p n  
acting partner 执事合伙人 Jj=;  
active market 买卖活跃的市场；交投畅旺的市场；旺市 _oB_YL;,*  
active partner 积极参与的合伙人 ';G1A  
active trading 交投活跃 zi'Jr)n  
actual circulation 实际流通 S/`%Q2za4  
actual cost 实际成本 Ln.ZVMZ;  
actual expenditure 实际开支；实际支出 D&ve15wL  
actual income 实际入息；实际收入；实际收益 /oL;YIoQX  
actual market 现货市场 x-'~Bu  
actual price 现货价；实际价格 XG@`ZJhU6  
actual profit 实际利润 X]y)ZF26  
actual quotation 实盘；实际价位；实际报价 Dl&GJ`&:p  
actual year basis 按实际年度计算 <X_!x_x  
actuals 实货 v6GsoQmA   
actuarial investigation 精算调查 jhGlG-^  
actuarial principle 精算原则 S\wW)Pv8  
actuarial report 精算师报告 PU {uE[  
Actuarial Society of Hong Kong 香港精算学会 1 Vy,&[c~"  
actuarial valuation 精算师估值 &5%dhc4&!&  
actuary 精算师 cDrebU  
ad referendum agreement 暂定协议；有待覆核的协定 FkqQf8HB  
ad valorem duty 从价税；按值征税 /_\#zC[  
ad valorem duty system 从价税制 vMs;>lhtg  
ad valorem fee 从价费 ,WQ^tI=O  
ad valorem tariff 从价关税 =l9T7az  
additional allowance 额外免税额 SMf+qiM-E  
additional amount for unexpired risk 未过期风险的额外款额 F=)&98^v$_  
additional assessable profit 补加应评税利润 j+8TlVur  
additional assessment 补加评税 J RPSvP\  
additional commitment 额外承担 +y#T?!jQYj  
additional commitment vote 额外承担拨款 O%f8I'u$
 
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }K(o9$V ^!  
additional dependent parent allowance 供养父母额外免税额 UzKFf&-:;K  
additional provision 额外拨款 .la&P,j_L  
additional stamp duty 附加印花税 MDRe(rF=  
additional tax 补加税罚款；补加税款 m9md|yS  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 A K/z6XGy  
adjudged bankrupt 被裁定破产 70B)|<$  
adjudicated bankrupt 裁定破产人 k]rLjcB  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 kLS(w??T  
adjudication of bankruptcy 裁定破产；宣告破产 ;50_0Mv;(:  
adjudication of insolvency 裁定无力偿还债务 .5Q:Xp  
adjusted actual 经调整的实数；调整后的实数 *zWWmxcJa  
adjusted current assets 经调整的流动资产；调整后的流动资产 4.K'
\S  
adjusted figure 经调整的数字；调整后的数额 a45ss7  
adjusted liabilities 经调整的负债；调整后的负债 %gcc y|  
adjusted loss 经调整的亏损；调整后的亏损 S*"u/b;  
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 -Z^4L  
adjusted profit 经调整的利润；调整后的利润 ?`zgq>R}w[  
adjusted surplus 经调整的盈余额；调整后的盈余额 1j\aH&)GH  
adjusted value 经调整的价值；调整后的价值 _ jAo:K_Z  
adjustment 调整；修订；理算〔保险〕 *]x*B@RF  
adjustment centre 调剂中心 E4D (,s  
adjustment lag 调整过程的时间差距；调整时差 ~SjZk|  
adjustment mechanism 调整机制 [ut#:1h^  
adjustment of loss 亏损调整 Ra3ukY

G[  
adjustment process 调整过程；调整程序 !7U\J]  
adjustment range 调整幅度 ,}C8;/V  
administered exchange rate 受管制汇率 }4nT.!5  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 C2<CWPn<  
administration expenses 行政费用 g6sjc,`  
administration fee 手续费；行政费 PK&2h,Cu+  
administration in bankruptcy 破产管理 0m+8P$)C%  
administration order 遗产管理令 4Z)DDz-}V  
administrator 管理人；遗产管理人 QfQ\a%cc  
administrator of the estate 遗产管理人 ACjf\4Q  
admission of debt 债项承认书 GI
v){[i  
admission of proof 接纳债权证明 |*,jU;NI  
advance 放贷款项；垫付款项；预支款项；预付款项 Gqyue7;0,  
advance account 暂支帐目；预付款帐户 ~E=\t9r  
advance compensation 预付补偿金 kA
7(CqUW  
advance from shareholder 股东垫款 ]=D5p_A(  
advance pending reimbursement 预支以待日后付还 (Btv ClZ  
advanced economy 先进经济体系 U&y`-@A4  
advancement 预付；预付财产 "L3Xd][  
advances warrant 垫款令 TRKgBK$,  
advancing 贷出 T+RZ  
adverse balance 逆差 vN{-?  
adverse exchange 逆汇 `y
cU-m==  
advertisement addressed to shareholders 在报章刊登的致股东通告 ~2/{3m{3A  
advice for collection 托收通知书 ~F#A Pt  
advice of drawing 提款通知书；汇票通知书 O
CHm;  
advice of payment 付款通知 wH!#aB>kP  
Advisory Committee [Securities and Futures Commission] bj"z8kP  
谘询委员会〔证券及期货事务监察委员会〕 |,}E0G.  
Advisory Committee on Diversification 经济多元化谘询委员会 &-GuKH(Y<  
affidavit 誓章；遗产申报誓章 (G4'(6  
affidavit of no receipt 述明无收款的誓章 <]8^J}8T{D  
affiliate 联号；联营公司；附属公司 k|O,1  
affiliated company 附属公司；联号；联营公司 H2Eb\v`#  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 G^Xd-7 GQ  
affordability 负担能力 P Tnac  
African Development Bank [AfDB] 非洲开发银行 +zRh fIJHH  
after-acquired property 事后取得的财产 H_X?dj15  
after-hours dealing 市后交易 #@Ujx_F  
after-tax profit 税后盈利；税后利润；税后溢利 B#tdLv"I  
agency agreement 代理协议 St>`p-  
agency expenses 代理机构的开支 Isovwd  
agency fee 代理费 8mgQu]>  
Agency Law 《代理法》 n=`w9qajd  
agent 代理人；承销人 ^t78jfl  
agent of company 公司代理人 *`KrVu 6s  
agent's fee 代理人费；经纪费 bV3lE6z  
aggregate 总计；总数；总体数字 Yjup  
aggregate amount 总款额；总额 9NWloK6bT  
aggregate assets and liabilities 总体资产与负债 WL\^F#:  
aggregate at constant price 按固定价格计算的总体数字 Q-R}qy5y  
aggregate demand 总需求 V_;9TC  
aggregate gross position 总持仓量 `)[dVfxA  
aggregate limit 总限额 DuF7HTN[K  
aggregate of salaries tax 合计薪俸税 
M^ 5e~y  
aggregate performance 总体表现；总体业绩 M\yHUS6N  
aggregate supply 总体供应 H4skvIl  
aggregate surplus 总盈余 U1Yo7nVf  
aggregate total 整体总额 +p?hGoF=  
aggregate value 总值；合计价值 'XTs -=  
aggregated basis 合计基准 h#{T}[  
aggregated net chargeable income 合计应课税入息实额 f
[qPG&  
aggregation 合并计算；合计；总和 ypA:  P  
aggregation of incomes of husband and wife 夫妇入息合并计算 EDN(eh(_  
aggregation of property 财产的总和 ck$2Ue2`@w  
agio 差价；贴水 l(Cf7o!  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 797X71>  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment S+FQa7k  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 G&o64W;-s  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ,U%=rfB~  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 y~p4">]  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Dq`~XS*  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 b5Q8pWZg,  
agreement for a settlement 授产协议 +Pw,Nl\KD  
agreement for assignment 转让协议 hNO)~rt  
agreement for sale 售卖协议；买卖协议 N?+eWY  
agreement for sale and purchase 买卖协议 #` +]{4hR  
agreement for the payment of interest 支付利息协议 bm}+}CJ@#0  
agreement for the repayment of money 还款协议 H'h#wV`(  
agreement of reinsurance 再保险协议 zKJ.Tj W  
Agricultural Bank of China 中国农业银行 _[1^
s$  
air passenger departure tax 飞机乘客离境税 kV
1vb  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 QV/";A3k  
airport tax 机场税 QUPf*3Oy  
alcohol duty 酒精税 hb!
ln7  
alienation 让与；让渡；转让 C*O ,rm}  
alimony 生活费；赡养费 vfXJYw+6_  
All Ordinaries Index [AOI] 所有普通股指数 n{{P3f  
all risks 全险；综合险 }Z-I2 =]  
All Sales Record for Stock Market 《股票市场成交报告》 C|$L6n>DR6  
Allied Capital Resources Limited 新联财务有限公司 /:Y9sz uW`  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 F;a3  
allocation letter 拨款信件 U"B.:C2  
allocation of fund 分配款项；预留款项 .\)k+ R  
allocation of profit 利润分配；溢利分配 qsvpW%?aE  
allocation warrant 拨款令 OT+Ee  
allotment 分配；配股 i7f%^7!  
allotment notice 股份配售通知；配股通知 fqX~xp  
allotment of shares 股份分配 *')Q {8`  
allowable 可获宽免；免税的 o4'W
r  
allowable business loss 可扣除的营业亏损 fkBLrw  
allowable expenses 可扣税的支出 {~nvs4X  
allowance 免税额；津贴；备抵；准备金 kdBV1E+:C  
allowance for debts 债项的免税额 /u?9S/  
allowance for depreciation by wear and tear 耗损折旧免税额 wDZ
  
allowance for funeral expenses 殡殓费的免税额 (!ZV9S  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .ujj:>  
allowance for repairs and outgoings 修葺及支出方面的免税额 'g]=.K+@}  
allowance to debtor 给债务人的津贴 mo*'"/  
alteration of capital 资本更改 `+^sW
#ki  
alternate trustee 候补受托人 4 iKR{P6  
amalgamation 合并 H%cp^G  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 yXXvs'$R \  
ambit of charges 征税范围；收费范围 Q^|6J#o[9  
amended valuation 经修订的估值 YnD#p[Wo^  
American Commodities Exchange 美国商品交易所 2)?  
American Express Bank Limited 美国运通银行 bHJoEYY^  
American Stock Exchange 美国证券交易所 m8u=u4z("  
amortization 摊销 L^jaBl  
amount due from banks 存放银行同业的款项 3XGB+$]C  
amount due from banks abroad 存放海外银行同业的款项 blmmm(|~|  
amount due from holding companies 控股公司欠款 9H[/Tj-;  
amount due from local banks 存放本港银行同业的款项  Lxz  
amount due to banks 银行同业的存款 :4iU^6  
amount due to banks abroad 海外银行同业的存款 Hy;901( %  
amount due to holding companies 控股公司存款 WzlS^bZ  
amount due to local banks 本港银行同业的存款 -^Rb7g-  
amount due to outport banks 外埠银行同业的存款 +.wT 9kFcc  
amount for note issue 发行纸币的款额 )+*{Y$/U  
amount of bond 担保契据的款额 }z?xGW/k  
amount of consideration 代价款额 :Dt\:`(r'  
amount of contribution 供款数额 RZe#|k+ 8  
amount of indebtedness 负债款额 +/w(K,  
amount of principal of the loan 贷款本金额 363cuRP  
amount of rates chargeable 应征差饷数额 CvP`2S\  
amount of share capital 股本额 M`bL5J;  
amount of sums assured 承保款额 L=,Y1nO:p  
amount of variation 变动幅度 &:q[-K@!  
amount of vote 拨款数额 '}T;b}&s  
amount payable 应付款额 =tNzGaWJ  
amount receivable 应收款额 ;
*.(.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w'|&5cS  
analysis 分析 +!Q!m 3/I  
ancillary risk 附属风险 |&Au63  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^IYJEqK  
annual accounting date 年结日期 q`cEA<~S  
annual allowance 每年免税额；年积金；年度津贴；年津  *[VEF  
annual balance 年度余额 PK_Fx';ke^  
annual disposable income 每年可动用收入 K`~BL=KI  
annual estimates 周年预算 Vj/fAHR`>'  
annual fee 年费 ^W5>i[  
annual general meeting 周年大会 'xsbm^n6a&  
annual growth rate 年增率；每年增长率 .B6`OX&k  
annual long-term supplement 长期个案每年补助金 'qdg:_L"  
annual pensionable emolument 可供计算退休金的年薪 |GuKU!  
annual report 年报 6GY32\Ac  
Annual Report on the Consumer Price Index 《消费物价指数年报》 z;ULQ  
annual return 周年报表；周年申报表；每年报税表格 kAY@^vi  
Annual Return Rules 《周年报表规则》 b#Jo Xa9  
annual review of consumer prices 每年消费物价回顾 Ew>~a8!Fq  
annual roll-forward basis 逐年延展方式 Oq[i &  
annual salary 年薪 WBy[m ?d  
annual statement 年度报表；年度决算表 <8g=BWA  
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 !8we8)7  
annuitant 年金受益人 L#`7FaM?  
annuity 年金 C?{D"f`[]  
annuity contract 年金合约 <s
O?ev[  
annuity on human life 人寿年金 >6XDX=JVI  
antecedent debt 先前的债项 )-)ss"\+Ju  
ante-dated cheque 倒填日期支票 Fgsk
b"k/  
anticipated expenditure 预期开支 g&
q]@m  
anticipated net profit 预期纯利 {3.*7gnY\L  
anticipated revenue 预期收入 |OOXh[y  
anti-inflation measure 反通货膨胀措施 Td5bDO  
anti-inflationary stance 反通货膨胀立场 ss/h[4h4h  
apparent deficit 表面赤字 7Nd*,DV_  
apparent financial solvency 表面偿债能力 2wGF-V  
apparent partner 表面合伙人 p "/(>8  
application for personal assessment 个人入息课税申请书 4U}zJP(L  
application of fund 资金应用 k\nH&nb  
application to release as liquidator and to destruct the books of accounts and documents fE
'-.nA+  
申请免除清盘人职务及毁灭帐簿与文件 LjSLg[i  
appointed actuary 委任精算师 /SbSID_a  
appointed auditor 委任核数师；委任审计师 {ms,q_Zr  
appointed trustee 委任的受托人
]bs+:  
appointer 委任人 ht2 f-EKf{  
apportioned pro rata 按比例分摊 Xg,0/P~  
apportionment 分配；分摊 U?JiVxE^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n?zbUA#  
apportionment formula 分摊方程式 $Z,i|K;  
apportionment of estate duty 遗产税的分摊 3fm;r5  
appraisal 估价；评估 '`9%'f)  
appreciable growth 可观增长 aB=vu=hF  
appreciable impact 显着影响 U)u\1AV5  
appreciable increase 可观增长 ;R/k2^uF  
appreciation 增值；升值 W+8BQ-2  
appreciation against other currencies 相对其他货币升值 '$n:CNha  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 N[0 xqQ  
appreciation tax 增值税 a3Z:C!|O'  
appropriation 拨款；拨用；拨付 mYiSR  
appropriation account 拨款帐目 f#'8"ff*1  
Appropriation Bill 拨款法案 _{lx*dq  
appropriation-in-aid system 补助拨款办法 ;,<r|.6U  
approved assets 核准资产 ".Lhte R?  
approved basket stock 认可一篮子证券 ay=KfY5  
approved budget 核准预算 q1U&vZ3]c  
approved charitable donation 认可慈善捐款 i:V0fBR[>  
approved charitable institution 认可慈善机构 rn5"o8|  
approved currency 核准货币；认可货币 )?F$-~7  
approved estimates 核准预算 NQDLI 1o  
approved estimates of expenditure 核准开支预算 BPwI8\V  
approved overseas insurer 核准海外保险人 f<g>dQlE  
approved overseas trust company 核准海外信托公司 #DQX<:u  
approved pooled investment fund 核准汇集投资基金 ?(fQ<i n  
approved provident fund scheme 认可公积金计划 >]:N?[Y_~}  
approved provision 核准拨款 _Wm(/ +G_|  
approved redeemable share 核准可赎回股份 ls[Ls  
approved regional stock 认可地区性证券 yB0jL:|a  
approved retirement scheme 认可退休金计划 X!,#'&p&  
approved subordinated loan 核准附属贷款 x1.3W j  
arbitrage 套戥；套汇；套利 nw~/~eM5=  
arbitrageur 套戥者；套汇者 ;%BhhmR)[  
arbitrary amount 临时款项 O3_D~O ."  
arrangement 措施；安排；协定 _L?v6MTj  
arrears 欠款 &=v/VRan[  
arrears of pay 欠付薪酬 <^CYxy  
arrears of revenue 逾期未收税款；逾期未收的帐项 I++W0wa.n  
articles of association 组织章程；组织细则；组织章程细则 xIS\4]F?r  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 gV<0Hj  
ascertainment of profit 确定利润 -@YVe:$%b  
"Asia Clear" “亚洲结算系统” V<7R_}^_7  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 zj~8>QnKk  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Zx}NFcn  
Asian Development Fund [ADF] 亚洲发展基金 Gojl0?  
Asian dollar bond 亚洲美元债券 x?%rx}h  
Asian dollar market 亚洲美元市场 rFKo E%  
Asian dollar rate 亚洲美元利率 AeNyZ[40T  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 v(qV\:s}m  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 `V]egdO  
asked price 沽盘；喊价；索价；卖方报价 u&1j>`~qJ  
assessable income 应评税入息 P3+)pOE-SI  
assessable loss 应评税亏损 aeG#: Ln+{  
assessable profit 应评税利润 ML=hKwCA  
assessable value 应评税值 9 eSN+q  
assessed profit 估定利润 Aivu%}_|  
assessed value 经评估价值 _ff=B  
assessment 评税；评定；估价；评税单 DCEvr"(  
assessment number 评税编号；估价编号 GCcwEl!K^  
assessment of additional tax 补加税评税 e#l*/G*,  
assessment of performance 业绩评估；实绩评价 g0^~J2sDd  
Assessor 评税主任 >Sc$R0  
asset price bubbles 资产价格泡沫 &/B2)l6a  
asset-backed securities 具资产保证的证券 yf `.%  
assets accretion 资产增值 3S[w'  
assets and liabilities 资产与负债 Fv?R\`52u  
assets betterment statement 资产递增表；资产改进表 8vz_~p9%j  
assets lending 实物放款；有抵押贷款 z1B
j
_u{  
assets of the company passing on the death 死者去世时转移的公司资产 LL|_c4$Ky  
assets pledged as security for liabilities 用作负债抵押的资产 4q\.I+r^  
assets portfolio 资产投资组合 qWRNHUd  
assets price 资产价格 %00k1*$  
assets quality 资产质素 NWo7wVwc/c  
assets realization 资产变现 Ybs=W<-  
assets refinancing arrangement 资产再集资安排 844tXMtPB\  
assets securitization 资产证券化 vDu0  
assets situated outside Hong Kong 在香港以外地方的资产 tb-OKZq  
assets stripping 削减资产；拆卖资产 uB5h9&57  
assets value 资产值 a<OCO0irJ  
assignee 承让人 ](B&l{V  
assignment 转让；转让书；转让契 uznoyj6g  
assignment of interest 权益转让 5?V?  
assignment of letters patent and trade mark 专利证书及商标转让 B(4:_j\2  
assignment of property 物业转让；物业转让书 Z]mM  
assignment right 转让权 "/4s8.dw+u  
assignor 转让人 3e!3.$4M  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Nw9-pQ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ,omp F$%  
associate member 附属会员 AJ;u&&c4C\  
associated body corporate 相联法人团体 ka?IX9t\  
associated company 相联公司；联属公司 xm%[}Dt]  
associated corporation 相联法团 TEaD-mY3  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] -4*'WzWr  
公认会计师公会〔英国〕 s=^r/Sz902  
Association of Futures Exchange Brokers 香港期货经纪协会 u^#4G7<  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ,z?<7F1q=  
association of underwriters 承保人组织 ;kyL>mV{  
assumption of control 接管 }S~ysQwT  
assurance 担保；保险；转易；转易书 9#Aipu\  
assurance of interest 权益的转易 }@ O|RkY  
at 19XX price 按一九ＸＸ年价格计算 O84v*=uA  
at a discount 按赔价计算；按贴水价格计算；打折扣 !1a|5 xrn  
at a premium 按溢价计算；按升水价格计算 b'Fx),  
at call 通知付款；按通知 (ybtXoQs  
at constant market price 按固定市价计算
br34Eh  
at constant price 按固定价格计算 O?C-nw6kP  
at cost 按成本计算 <FUqD0sQ  
at current market price 按当时市价计算；按现时市价计算 a@5xz
)  
at current price 按当时价格计算；按现时价格计算 877EKvsiC  
at factor cost 按要素成本计算；按生产要素成本计算 q G :jnl  
at money-of-the-day price 按付款当日价格计算 rZ8Y=) e  
at or better 按指定或较佳价位〔买卖指令〕 (n":]8}  
at par 按面值计算；平价 WuP([8  
at sight 见票即付 wzHjEW  
at the close 按收市盘 %468s7Q[Mi  
at the opening 按开市盘 #lBpln9  
attestation 见证；见证条款 t_dw}I  
at-the-money option 平价期权 ?l\gh
1{C  
attorney 受权人；受托代表人 %#Wg^l '  
attornment 新拥有人承认书 5CY@R  
attributable profit 可归属利润 ?BHWzo!  
attributable share value 可归属股份价值 1WUFk?p  
Auckland Stock Exchange 奥克兰证券交易所 j,|1y5f  
auction 拍卖 p0[,$$pM  
auctioneer 拍卖商 |"Xi%CQ2  
audit 审计；核数 E]u'MX  
Audit Commission 审计署 5o
T2)yz  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] m'Ekp  
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〕 9%3 r-U=  
audit review 帐目审查 F$6])F  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 dPH! V6r  
audited account 审计帐目；经审计的帐目 u/!mN2{Rd  
audited annual account 经审计的周年帐目 !\&7oAs=I  
audited balance sheet 经审计的资产负债表 )MD*)O  
auditor 核数师；核数主任；审计师 }Ll3AR7\  
auditor's certificate 核数师证明书；审计师证明书 {0A[v}X ~  
auditor's report 核数师报告；审计师报告 hVT=j ?~  
Aussie bond 澳元债券 DSDl[;3O{s  
austerity budget 紧缩预算 5,0wj0l  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 E+^} B/"  
Australia All Ordinaries Index 澳洲所有普通股票指数 d}wa[WRv   
Australian Dollar [AUD] 澳元 =& Tu`m  
Australian Options Market 澳大利亚期权市场 6uCk0 B|  
Australian Securities Commission 澳洲证券事务监察委员会 BqLtTo?'  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 r'9=
kx  
Australian Stock Exchange 澳大利亚证券交易所 Y6;0khp  
Austrian Schilling [ATS] 奥地利先令 =XacG}_  
authentication 认证；鉴证 ~x0-iBF  
authority to purchase 委托购买证；委购书 U>L=.\\|  
authorization 认可；核准；授权；授权书 Zeme`/aBb  
authorization by direction 指示授权 PBAz`y2  
authorization by instruction 指令授权 YL9t3]  
authorization by warrant 令状授权 Lilk8|?#W  
authorization of unit trust 单位信托的认可 282+1X  
authorized agent 指定代理人 ^EuyvftZ  
authorized capital 法定资本 os(Jr!p_=  
authorized clerk 出市员 m mJ)m  
authorized dealer 认可交易商 XZep7d}  
authorized financial institution 认可财务机构 [KimY  
authorized fund 认可基金 PO%yWns30o  
authorized fund house 获授权的基金公司；认可基金公司 g<hv7?"[  
authorized institution 认可机构 t'=~"?T/o  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 CQ8o9A/  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 U&w5&W{F}  
authorized insurer 获授权保险人；获认可承保人 f1
]AfH#  
authorized investment 特准投资项目 {M)3GsP?  
authorized person 获授权人 +}(B856+  
authorized representative 获授权代表 $^NWzc  
authorized share capital 法定股本 Ghq'k:K,  
automated quotation system 自动报价系统 2=Y_Qrhi  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 1(:=jOfk  
自动交易系统〔香港期货交易所有限公司〕 rd"]@~v1  
automatic adjustment mechanism 自动调整机制 F;MT4*4  
automatic adjustment system 自动调整系统 <_sT]?N#  
Automatic Clearing House 自动票据交换所 }lNufu  
automatic exchange rates accumulation system 自动化汇率累集系统 Zm; +Ku>  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 9$Pl'>5  
automatic teller machine [ATM] 自动柜员机 F'5d\v  
autopay 自动转帐 [#Nx>RY  
available assets 可用资产 n7,6a  
available fiscal reserve 现存财政储备 ~U7\ L
BF  
available profit 可用利润 )Py+jc.  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司  jC/JiI  
average 平均；平均数；海损 qh(-shZ4Du  
average basic salary 平均基本薪金 UwL"%0u  
average consumer expenditure 平均消费开支；一般消费开支 jzJ1+/9  
average cost 平均成本 L yA(.  
average cost of land production 增辟土地平均成本 3ciVjH>i  
average daily turnover 平均每日成交额 YAC zznN  
average daily wage rate 平均每日工资率 +sR *d  
average expenditure pattern 平均开支模式 owpJ7S1~  
average growth rate 平均增长率 #`vGg9  
average net fixed assets 固定资产平均净值 ILr6W@o5A  
average of relatives 相对价格平均数 ^pQ;0[9Y0  
average price 平均价格 d"d)<f   
average propensity to consume 平均消费倾向；一般消费倾向 %\{?(baOA  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Eps\iykB  
average rate 平均率 tFST.yT>zg  
average revenue 平均收入；平均收益 bJ,=yB+0  
average stock 平均库存；平均存货 [>J~M!yu:r  
average yearly rent 平均年租 {ZsWZJ!  
avoidance of double taxation 避免双重课税 8F\Msx  
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 ETWmeMN  
L%s4snE  
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