一些有用的会计术语(也不知道发的地方对不对)A

A: 7{n\yl?  
A share Ａ股；甲类股份 Ur^YG4(  
abatement of tax 减税；减扣免税额 q}>M& *  
ABN AMRO Bank N.V. 荷兰银行 3
YR* ^  
above-the-line expenditure 线上项目支出；经常预算支出 6#<Ir @z  
above-the-line receipt 线上项目收入；经常预算收入 c}\ 'x5:o  
ABSA Asia Limited 南非联合亚洲有限公司 U?8i'5)  
absolute change 绝对数值变更 Dba+z-3Nzy  
absolute expenditure 实际开支 H}vn$$ O  
absolute guideline figure 绝对准则数字 VR"u*  
absolute interest 绝对权益 z>6.[Z(T  
absolute order of discharge 绝对破产解除令 c Qld$  
absolute profit margin 绝对利润幅度 u\`/Nhn  
absolute value 实值；绝对值 ~6p5H}'H1  
absolutely vested interest 绝对既得权益 RNGO~:k?r  
absorbed cost 已吸收成本；已分摊成本 P,(9cyS{  
absorption 吸收；分摊；合并 ~\2;i]|  
absorption rate 吸收率；摊配率；分摊率 Ll,I-BQ9  
ACB Finance Limited 亚洲商业财务有限公司 mHKJ  
acceptable form of reciprocity 合理的互惠条件 t-_#Q bzE{  
acceptable rate 适当利率；适当汇率 XmP;L(wa  
acceptance agreement 承兑协议 avlqDi1l  
acceptance for honour 参加承兑 I$n+DwKcN  
acceptor 承兑人；接受人；受票人 xXORIlD  
acceptor for honour 参加承兑人 iwUv`>l&  
accident insurance 意外保险 FIH@2zA  
Accident Insurance Association of Hong Kong 香港意外保险公会 M3ZOk<O<R  
accident insurance scheme 意外保险计划 Q\H_t)-  
accident year basis 意外年度基准 v' C@jsxM  
accommodation 通融；贷款 +a-D#^2;  
accommodation bill 通融票据；空头票据 vyE{WkZxR  
accommodation party 汇票代发人 5\WUoSgy  
account balance 帐户余额；帐户结余
WhH!U0  
account book 帐簿 N8VVGPa  
account collected in advance 预收款项  Q.yb4  
account current book 往来帐簿
*\D}eBd|  
account of after-acquired property 事后取得的财产报告 mKM,kY  
account of defaulter 拖欠帐目 *m*`}9  
account payable 应付帐款 y>`5Kyj3-@  
account payee only [A/C payee only] 只可转帐；存入收款人帐户
}7%9}2}Iw  
account receivable 应收帐款 E-^2"j>o  
account receivable report 应收帐款报表 rR\;G2
p)  
account statement 结单；帐单；会计财务报表 Hj2<ZL  
account title 帐户名称；会计科目 Hoj8okP  
accountant's report 会计师报告 vTdUuj3N  
Accountant's Report Rules 会计师报告规则 sJOV2#r  
accounting and auditing procedure 会计与审计程序；会计与核数程序 B;V5x/  
Accounting Arrangements 《会计安排》 M;qBDT~)  
accounting basis 会计基础 I`NUurQTX  
accounting by Official Receiver 破产管理署署长呈交的帐目 gSb,s [p&+  
Accounting Circular 《会计通告》 )T9~8p.  
accounting class 会计类别 P/G>/MD/l  
accounting date 记帐日期；会计结算日期 ^}J<
)}Q  
accounting for money 款项核算 sZKEUSFD #  
Accounting Officer 会计主任 RB[/
q:  
accounting period 会计报告期；会计期 
[_
V:)  
accounting policy 会计政策；会计方针 syRN4  
accounting practice 会计惯例 iA9 E^  
accounting principle 会计准则 nWk e#{[  
accounting record 会计记录 9:Si] Pp+S  
accounting report 会计报告 e9 *lixh  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 uxb:^d?D!  
Accounting Society of China 中国会计学会 :5jexz."M  
accounting statement 会计报表 BX*69  
accounting system 会计制度；会计系统 P].eAAXnP  
accounting transaction 会计事项；帐务交易 `kFiH*5%z  
accounting treatment 会计处理 9mDnKW  
accounting year 会计年度 "Kq>#I'%W  
accretion 增值；添加 FI$XSG  
accrual 应计项目；应累算数目 6lsEGe  
accrual basis 应计制；权责发生制 `"c'
z;  
accrual basis accounting 应计制会计；权责发生制会计 `;
$h'eI9  
accrue 应累算；应计 t!jYu<P  
accrued benefit 应累算利益 "TNVD"RLY  
accrued charges 应计费用 QXs8:;T  
accrued cumulative preference share dividend 应累算的累积优先股股息 @MOCug4  
accrued expenses 应累算费用 B)M&\: _  
accrued interest payable 应付利息；应计未付利息 FIS "Z(  
accrued interest receivable 应收利息；应计未收利息 l[oe*aYN7  
accrued right 累算权益 Lc|{aN  
accruing profit 应累算的利润 s9i|mVtm8  
accumulated fiscal reserve 累积财政储备 q*bt4,D&Es  
accumulated profit 累积利润；滚存溢利 tb,9a!?  
accumulated reserve 累积储备 Plfdr~$  
accumulation of surplus income 累积收益盈余 B$?^wo  
acquired assets 既得资产 >'b=YlUL  
acquisition 收购；购置；取得 _w>uI57U  
acquisition cost 购置成本 V&%C\ns4  
acquisition expenses 购置费用 a.q;_
5\5`  
acquisition of 100% interest 收购全部股权 +Ofa#^5);K  
acquisition of control 取得控制权 <bP#H  
acquisition of fixed assets 购置固定资产 cI:-Z{M7z  
acquisition of shell “买壳” M?$ZJ-  
acquisition price 收购价 oxzq!U  
act of God 天灾 /P:EWUf'  
acting partner 执事合伙人 6]n/+[ ks  
active market 买卖活跃的市场；交投畅旺的市场；旺市 o/^1Wm=  
active partner 积极参与的合伙人 :^#vxdIC?  
active trading 交投活跃 u%B&WwHG  
actual circulation 实际流通 ;|HL+je;Z  
actual cost 实际成本 Z7z]2v3}c  
actual expenditure 实际开支；实际支出 :IZ"D40m"  
actual income 实际入息；实际收入；实际收益
JYJU&u  
actual market 现货市场 ~x#vZ=]8  
actual price 现货价；实际价格 N}x9N.  
actual profit 实际利润 E7`qmn  
actual quotation 实盘；实际价位；实际报价 "}zt`3  
actual year basis 按实际年度计算 +rc SL8C  
actuals 实货 Q|c|2byb  
actuarial investigation 精算调查 i%F<AY\O)  
actuarial principle 精算原则 Z!_n_Fk  
actuarial report 精算师报告 nQ-mmY>#  
Actuarial Society of Hong Kong 香港精算学会 R,,Qt TGB  
actuarial valuation 精算师估值 (`c G  
actuary 精算师 :h*a rT4{  
ad referendum agreement 暂定协议；有待覆核的协定 3{ "O,h  
ad valorem duty 从价税；按值征税 )/>A6A:  
ad valorem duty system 从价税制 ~*-qX$gr  
ad valorem fee 从价费 `5l01nOxJ  
ad valorem tariff 从价关税 T$mbk3P  
additional allowance 额外免税额 n_23EcSy  
additional amount for unexpired risk 未过期风险的额外款额 8:dQ._#v  
additional assessable profit 补加应评税利润 5FOqv=6S  
additional assessment 补加评税 jDX>izg;V  
additional commitment 额外承担 -[heV|$;  
additional commitment vote 额外承担拨款 Wekqn!h  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额  #^0(  
additional dependent parent allowance 供养父母额外免税额 g)1X&>  
additional provision 额外拨款 h/m6)m.D  
additional stamp duty 附加印花税 +TSSi em  
additional tax 补加税罚款；补加税款 v* ~3Z1  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 gKi{Y1
 
adjudged bankrupt 被裁定破产 HID([Wk  
adjudicated bankrupt 裁定破产人 bK*~
ol  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ^RNOcM|  
adjudication of bankruptcy 裁定破产；宣告破产 S|AjL Ng#  
adjudication of insolvency 裁定无力偿还债务 kO_5|6  
adjusted actual 经调整的实数；调整后的实数 Ll}yJ#3,  
adjusted current assets 经调整的流动资产；调整后的流动资产 ppN} k)m  
adjusted figure 经调整的数字；调整后的数额 KY.ZT2k  
adjusted liabilities 经调整的负债；调整后的负债 76@qHTh}  
adjusted loss 经调整的亏损；调整后的亏损 Q2QY* A  
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 f~ U.a.Fb  
adjusted profit 经调整的利润；调整后的利润 >5ChcefH  
adjusted surplus 经调整的盈余额；调整后的盈余额 s&Yi 6:J  
adjusted value 经调整的价值；调整后的价值 8ObeiVXf)  
adjustment 调整；修订；理算〔保险〕  f^b K=#  
adjustment centre 调剂中心 r*XLV{+4  
adjustment lag 调整过程的时间差距；调整时差 N$#\Xdo  
adjustment mechanism 调整机制 G%{0i20_  
adjustment of loss 亏损调整 QJ
Br6
  
adjustment process 调整过程；调整程序 #*^+F?o,(  
adjustment range 调整幅度 [po "To  
administered exchange rate 受管制汇率 ^+/kr/  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %l!xkCKA  
administration expenses 行政费用 {x@|VuL=  
administration fee 手续费；行政费 xDjV`E]  
administration in bankruptcy 破产管理 T?wzwGp-[  
administration order 遗产管理令 NX,-;v  
administrator 管理人；遗产管理人 qLK?%?.N<  
administrator of the estate 遗产管理人 Jp~zX lu  
admission of debt 债项承认书 X.V[0$.;  
admission of proof 接纳债权证明 L:R<e#kgS  
advance 放贷款项；垫付款项；预支款项；预付款项 .%}+R|g  
advance account 暂支帐目；预付款帐户 ]Kh2;>= Xj  
advance compensation 预付补偿金 8Vn4.R[vE  
advance from shareholder 股东垫款 /,tAoa~FA  
advance pending reimbursement 预支以待日后付还 (S/F)?  
advanced economy 先进经济体系 'jfRt-_-  
advancement 预付；预付财产 j-b*C2l  
advances warrant 垫款令 ^%<pJMgdF  
advancing 贷出 K7(MD1tk  
adverse balance 逆差 r>t1 _b+nu  
adverse exchange 逆汇 l"pN90B4  
advertisement addressed to shareholders 在报章刊登的致股东通告 C+N k"l9  
advice for collection 托收通知书 Qa4MZj;$K  
advice of drawing 提款通知书；汇票通知书 Q8nId<\(  
advice of payment 付款通知 j6YiE~  
Advisory Committee [Securities and Futures Commission] ]?L
B?:6  
谘询委员会〔证券及期货事务监察委员会〕 |i7a@'0)  
Advisory Committee on Diversification 经济多元化谘询委员会 iiC!|`k"  
affidavit 誓章；遗产申报誓章 ))T>jh  
affidavit of no receipt 述明无收款的誓章 WAPhv-6  
affiliate 联号；联营公司；附属公司 S#l5y%&  
affiliated company 附属公司；联号；联营公司 \'v(Xp6  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Z-X?JA\&  
affordability 负担能力 {/8
Q)2*>0  
African Development Bank [AfDB] 非洲开发银行 {
eT.SO  
after-acquired property 事后取得的财产 I'!/[\_  
after-hours dealing 市后交易 MaY682}|y  
after-tax profit 税后盈利；税后利润；税后溢利 v"O5u%P  
agency agreement 代理协议 s0"e'  
agency expenses 代理机构的开支 T.:+3:8|F  
agency fee 代理费 LKF/u` 0dP  
Agency Law 《代理法》 ^J/)6/TMXm  
agent 代理人；承销人 k$i'v:c|:i  
agent of company 公司代理人 =o7}]k7  
agent's fee 代理人费；经纪费 4P8*k[.  
aggregate 总计；总数；总体数字 zsQoU&D
5  
aggregate amount 总款额；总额 l*=aMjd?  
aggregate assets and liabilities 总体资产与负债 EqB)sK/3  
aggregate at constant price 按固定价格计算的总体数字 zGlZ!t:  
aggregate demand 总需求 $)Bg JDr  
aggregate gross position 总持仓量 m`A% p  
aggregate limit 总限额 Gc,_v3\  
aggregate of salaries tax 合计薪俸税 5/0j}_pP  
aggregate performance 总体表现；总体业绩 XNH4vG |  
aggregate supply 总体供应 NL"G2[e  
aggregate surplus 总盈余 )A8v];.]3  
aggregate total 整体总额 Xrqx\X  
aggregate value 总值；合计价值 A[N{  
aggregated basis 合计基准 3
iNkoBCg  
aggregated net chargeable income 合计应课税入息实额 $lwz-^1t.  
aggregation 合并计算；合计；总和 )%Iv[TB[  
aggregation of incomes of husband and wife 夫妇入息合并计算 ,_ 2x{0w:>  
aggregation of property 财产的总和
N_gD>6I  
agio 差价；贴水 DBH#)4do@  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 &#{dWObh  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment r6.d s^  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ~/#1G.H  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment vGd1w%J-  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 &, a3@i  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Fke//- R  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 7<\C?`q"  
agreement for a settlement 授产协议 C(?blv-vM0  
agreement for assignment 转让协议 V-yUJ#f8[  
agreement for sale 售卖协议；买卖协议 tT%/r,  
agreement for sale and purchase 买卖协议 +0$/y]k  
agreement for the payment of interest 支付利息协议 r%]Qlt~K  
agreement for the repayment of money 还款协议 Jh/ E@}'  
agreement of reinsurance 再保险协议 ^s:y/Kd  
Agricultural Bank of China 中国农业银行 >l5$9wO  
air passenger departure tax 飞机乘客离境税 6<'K~1do:  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 iJh!KEy~A5  
airport tax 机场税 Sm{>rR  
alcohol duty 酒精税 2t#L:vY  
alienation 让与；让渡；转让 9J-b6,  
alimony 生活费；赡养费 %VNlXHO.  
All Ordinaries Index [AOI] 所有普通股指数 # TkR  
all risks 全险；综合险 QO;4}rq  
All Sales Record for Stock Market 《股票市场成交报告》 KW3+luI6  
Allied Capital Resources Limited 新联财务有限公司 Ri*3ySyb  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2[yBD-":  
allocation letter 拨款信件 5]Ajf;W\  
allocation of fund 分配款项；预留款项 }FqA ppr  
allocation of profit 利润分配；溢利分配 JK_OZ  
allocation warrant 拨款令 ))h6~1`  
allotment 分配；配股 dFXc/VH')  
allotment notice 股份配售通知；配股通知 $7Jo8^RE  
allotment of shares 股份分配 }:Z9Vc ZP`  
allowable 可获宽免；免税的 N_C;&hJN$w  
allowable business loss 可扣除的营业亏损 4_?7&G0(  
allowable expenses 可扣税的支出 'fd1Pj9~$  
allowance 免税额；津贴；备抵；准备金 {p<Zbm.  
allowance for debts 债项的免税额 ()T[$.(  
allowance for depreciation by wear and tear 耗损折旧免税额 G=9d&
N  
allowance for funeral expenses 殡殓费的免税额 oMH.u^b]fT  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^%T7.1'x  
allowance for repairs and outgoings 修葺及支出方面的免税额 c,\i"=!$  
allowance to debtor 给债务人的津贴 ^eq</5q D  
alteration of capital 资本更改 3,X/,'  
alternate trustee 候补受托人 i'/m4 !>h  
amalgamation 合并 2h=%K/hhY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 HfNDD|Zz  
ambit of charges 征税范围；收费范围 ^ZRYRA  
amended valuation 经修订的估值 eDKxn8+(H  
American Commodities Exchange 美国商品交易所 /B3R1kNf|  
American Express Bank Limited 美国运通银行 E>jh"|f:{  
American Stock Exchange 美国证券交易所 a}yXC<}$  
amortization 摊销 g=@_Z"  
amount due from banks 存放银行同业的款项 >pL2*O^{9  
amount due from banks abroad 存放海外银行同业的款项 q>!L6h5]t  
amount due from holding companies 控股公司欠款 i^`9syD  
amount due from local banks 存放本港银行同业的款项 V>-b`e  
amount due to banks 银行同业的存款 ~l[ra  
amount due to banks abroad 海外银行同业的存款 uq3{hB#  
amount due to holding companies 控股公司存款 F"+o@9]  
amount due to local banks 本港银行同业的存款 m` AK~O2  
amount due to outport banks 外埠银行同业的存款 D=f7NVc>Q  
amount for note issue 发行纸币的款额 {}~:&.D  
amount of bond 担保契据的款额 YvL?j  
amount of consideration 代价款额 Y$>-%KcKeI  
amount of contribution 供款数额 bzpFbfb  
amount of indebtedness 负债款额 m!n/U-^  
amount of principal of the loan 贷款本金额 W~n.Xeu{C  
amount of rates chargeable 应征差饷数额 )$GIN/i  
amount of share capital 股本额 5N$E()m$  
amount of sums assured 承保款额 yBpk$  
amount of variation 变动幅度 ~"x5U{K48S  
amount of vote 拨款数额 "8)z=n  
amount payable 应付款额 Y,S\2or$  
amount receivable 应收款额 {lG@h
N'
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 E$s/]wnr[  
analysis 分析 kh$_!BT  
ancillary risk 附属风险 t0&
@h\K  
annual account 周年帐目；周年帐目报表；年度决算；年结 SuBeNA[&  
annual accounting date 年结日期 IXLO
>>`  
annual allowance 每年免税额；年积金；年度津贴；年津 EV M7Q>  
annual balance 年度余额 NcS.49  
annual disposable income 每年可动用收入 ;Y9=!.Ak0y  
annual estimates 周年预算 zk_Eb?mhwV  
annual fee 年费 :Sg&0Wj+#j  
annual general meeting 周年大会 )}v3q6?_  
annual growth rate 年增率；每年增长率 R9vT[{!i  
annual long-term supplement 长期个案每年补助金 Pz_Oe,{.I  
annual pensionable emolument 可供计算退休金的年薪 uLeRZSC  
annual report 年报 5v.DX`"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 sfT+i;p  
annual return 周年报表；周年申报表；每年报税表格 ,:n| ?7  
Annual Return Rules 《周年报表规则》 yY{kG2b,  
annual review of consumer prices 每年消费物价回顾 @r
^!{  
annual roll-forward basis 逐年延展方式 ]w).8=I  
annual salary 年薪 <z+:j!~  
annual statement 年度报表；年度决算表  %V G/  
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 BcWcdr+}9  
annuitant 年金受益人 `bI)<B  
annuity 年金 `1` f*d v  
annuity contract 年金合约 <Cpp?DW_  
annuity on human life 人寿年金 YB))S!;Ok  
antecedent debt 先前的债项 ^WYQ]@rh3  
ante-dated cheque 倒填日期支票 QWnndI_4p  
anticipated expenditure 预期开支 fN%jJ-[d  
anticipated net profit 预期纯利 >u+q1j.  
anticipated revenue 预期收入 ZM#=`k9  
anti-inflation measure 反通货膨胀措施 `|O yRU"EK  
anti-inflationary stance 反通货膨胀立场 3k$[r$+"  
apparent deficit 表面赤字 2/P"7A=<  
apparent financial solvency 表面偿债能力 GV|9H]_,I  
apparent partner 表面合伙人 shC;hR&;  
application for personal assessment 个人入息课税申请书 :t$aN|>y  
application of fund 资金应用 Xt/Ksw"wn  
application to release as liquidator and to destruct the books of accounts and documents 8kL4~(hY  
申请免除清盘人职务及毁灭帐簿与文件 R,2=&+e  
appointed actuary 委任精算师 0>Z ;Ni  
appointed auditor 委任核数师；委任审计师 
] f>]n  
appointed trustee 委任的受托人 VL+C&k v]  
appointer 委任人 $& ~;@*[  
apportioned pro rata 按比例分摊 D87|q4  
apportionment 分配；分摊 ,<,:8B  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &a)eJF]:!  
apportionment formula 分摊方程式 q0mOG^  
apportionment of estate duty 遗产税的分摊  NW9n  
appraisal 估价；评估 ?8@>6IXn  
appreciable growth 可观增长 u0)7i.!M  
appreciable impact 显着影响 p0p4Xh1e  
appreciable increase 可观增长 FyL_xu\e  
appreciation 增值；升值 e;YW6}'}  
appreciation against other currencies 相对其他货币升值 imL_lw^?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 b;mSQ4+  
appreciation tax 增值税 \uOdALZ  
appropriation 拨款；拨用；拨付 iTo k[uJ}  
appropriation account 拨款帐目 `s#Hq\C  
Appropriation Bill 拨款法案 *ZSdl0e  
appropriation-in-aid system 补助拨款办法 A~(l{g  
approved assets 核准资产 2(!fg4#+  
approved basket stock 认可一篮子证券 zdun,`6  
approved budget 核准预算 #Doq P:  
approved charitable donation 认可慈善捐款 SjEAuRDvUz  
approved charitable institution 认可慈善机构 O09ke-lC  
approved currency 核准货币；认可货币 ,1{Ep`
 
approved estimates 核准预算 / jTT5  
approved estimates of expenditure 核准开支预算 :6kj
EI  
approved overseas insurer 核准海外保险人 :c[n\)U[aa  
approved overseas trust company 核准海外信托公司 uwIc963  
approved pooled investment fund 核准汇集投资基金 \$*$='6"  
approved provident fund scheme 认可公积金计划 &O\(;mFc  
approved provision 核准拨款 XEM'}+d  
approved redeemable share 核准可赎回股份 vH%gdpxX  
approved regional stock 认可地区性证券 !G5a*8]  
approved retirement scheme 认可退休金计划 &F$:Q:* *  
approved subordinated loan 核准附属贷款 &:B<Q$g#  
arbitrage 套戥；套汇；套利 B#%;Qc  
arbitrageur 套戥者；套汇者 V_n<?9^4  
arbitrary amount 临时款项 g&/p*c_  
arrangement 措施；安排；协定 f3*?MXxb16  
arrears 欠款 l7[7_iB&E  
arrears of pay 欠付薪酬 .3pbu
U  
arrears of revenue 逾期未收税款；逾期未收的帐项 +?D6T!
)  
articles of association 组织章程；组织细则；组织章程细则 qf)$$qi  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 vC;]jJb:  
ascertainment of profit 确定利润 qAkx<u  
"Asia Clear" “亚洲结算系统” $3+PbYY  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ,"}Rg1\4t  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 *~$~yM/~3U  
Asian Development Fund [ADF] 亚洲发展基金 { >{B`e`$  
Asian dollar bond 亚洲美元债券 ) iQ   
Asian dollar market 亚洲美元市场 _>o-UBb4]T  
Asian dollar rate 亚洲美元利率 w2(guL($  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 6$Q,Y}j  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 h( QYxI,|  
asked price 沽盘；喊价；索价；卖方报价 3*S{;p  
assessable income 应评税入息 uZKP"Oy  
assessable loss 应评税亏损 ?ne
_m:J[  
assessable profit 应评税利润 2LY=DL7  
assessable value 应评税值 R! s6% :Yg  
assessed profit 估定利润 oSb, :^Wl  
assessed value 经评估价值 >n5:1.g  
assessment 评税；评定；估价；评税单 xom<P+M!|  
assessment number 评税编号；估价编号 {1J&xoV"  
assessment of additional tax 补加税评税 a)-FGP^  
assessment of performance 业绩评估；实绩评价 w>?Un,K  
Assessor 评税主任 _cDF{E+;  
asset price bubbles 资产价格泡沫 _+f+`]iM  
asset-backed securities 具资产保证的证券 D]! aT+  
assets accretion 资产增值 6"j_iB  
assets and liabilities 资产与负债 {.e=qQ%P5)  
assets betterment statement 资产递增表；资产改进表 :q##fG'm/  
assets lending 实物放款；有抵押贷款 iP~,n8W  
assets of the company passing on the death 死者去世时转移的公司资产 5wtTP ;P  
assets pledged as security for liabilities 用作负债抵押的资产 vW,snxK6y&  
assets portfolio 资产投资组合 5 +9Ze9  
assets price 资产价格 5__+_hO ;3  
assets quality 资产质素 ug 7o>PX  
assets realization 资产变现 U$&hZ_A  
assets refinancing arrangement 资产再集资安排 A^fjfa);V  
assets securitization 资产证券化 m@Ev~~;  
assets situated outside Hong Kong 在香港以外地方的资产 -7>)i  
assets stripping 削减资产；拆卖资产 ri~<~oB2:  
assets value 资产值 )QKf7 [:  
assignee 承让人 mo]KCi  
assignment 转让；转让书；转让契 ~!6K]hB4  
assignment of interest 权益转让 y9Y1PH7G  
assignment of letters patent and trade mark 专利证书及商标转让 yTM{|D]$(  
assignment of property 物业转让；物业转让书 .?C%1a&_l  
assignment right 转让权 )8gGv  
assignor 转让人 Hq&"+1F  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 3-s}6<0v1  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 4NEq$t$Jn  
associate member 附属会员 9e!NOl\_;.  
associated body corporate 相联法人团体 5@osnf?  
associated company 相联公司；联属公司 YL^=t^!4  
associated corporation 相联法团 -!qu"A:  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] w6|9|f/  
公认会计师公会〔英国〕 6x{<e4<n  
Association of Futures Exchange Brokers 香港期货经纪协会 s3s4OAY  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 hi=XYC,  
association of underwriters 承保人组织 ;_kzcK!l
 
assumption of control 接管 &UHPX?x  
assurance 担保；保险；转易；转易书 _=6 rE  
assurance of interest 权益的转易 +WJ(QZEhD  
at 19XX price 按一九ＸＸ年价格计算 HYr}wG  
at a discount 按赔价计算；按贴水价格计算；打折扣 UO`;&e-DB  
at a premium 按溢价计算；按升水价格计算 ajhEL?%D  
at call 通知付款；按通知 z:Sigo_z[  
at constant market price 按固定市价计算 H2gj=krK  
at constant price 按固定价格计算 QA!_} N4n  
at cost 按成本计算 s,VXc/  
at current market price 按当时市价计算；按现时市价计算 |8_JY2 R  
at current price 按当时价格计算；按现时价格计算 UAS@R`?
cI  
at factor cost 按要素成本计算；按生产要素成本计算 Y+%sBqo@  
at money-of-the-day price 按付款当日价格计算 < O*6T%;  
at or better 按指定或较佳价位〔买卖指令〕 ;d.K_P  
at par 按面值计算；平价 Q }
k.JS~#  
at sight 见票即付 8Chj w wB  
at the close 按收市盘 !4@G3Ae22  
at the opening 按开市盘 #4LFG\s  
attestation 见证；见证条款 _gNz9$S  
at-the-money option 平价期权 2U kK0ls  
attorney 受权人；受托代表人 rf+:=|/_3  
attornment 新拥有人承认书 RNV

bcd  
attributable profit 可归属利润 `D7C?M#j]  
attributable share value 可归属股份价值 w^k;D,h  
Auckland Stock Exchange 奥克兰证券交易所 }]1BO  
auction 拍卖 8cx=#Me  
auctioneer 拍卖商 <hnCUg1
 
audit 审计；核数 l2%bF8]z  
Audit Commission 审计署 Fh7'[>onw  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 0Y=![tO8  
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〕 1B>Vt*=  
audit review 帐目审查 I&9S;I$  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 _&3<6$}i"  
audited account 审计帐目；经审计的帐目 |iFVh$N  
audited annual account 经审计的周年帐目 ~`;rNnOT3  
audited balance sheet 经审计的资产负债表 Q\ ^[!|  
auditor 核数师；核数主任；审计师 UCrh/bTm  
auditor's certificate 核数师证明书；审计师证明书 3CjL\pIC  
auditor's report 核数师报告；审计师报告 FUK3)lT  
Aussie bond 澳元债券 WnFG{S{s  
austerity budget 紧缩预算 !33#. @[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 gCd`pi 8  
Australia All Ordinaries Index 澳洲所有普通股票指数 `[#x_<\t  
Australian Dollar [AUD] 澳元 :m=m}3/:  
Australian Options Market 澳大利亚期权市场 OIHz I2{  
Australian Securities Commission 澳洲证券事务监察委员会 ?{"mP 'dD  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 :yT-9Ze%q  
Australian Stock Exchange 澳大利亚证券交易所 $5`!Z%>/  
Austrian Schilling [ATS] 奥地利先令 +Z2MIC|Ud  
authentication 认证；鉴证 m%+IPZ2m  
authority to purchase 委托购买证；委购书 %m5Q"4O  
authorization 认可；核准；授权；授权书 {MAQ/5  
authorization by direction 指示授权 ;32#t[ib
 
authorization by instruction 指令授权 Ax3W2s  
authorization by warrant 令状授权 )Ag/Qep  
authorization of unit trust 单位信托的认可 !;@_VWR  
authorized agent 指定代理人 38V3o`f  
authorized capital 法定资本 tHD  
authorized clerk 出市员 @(``:)Z<b  
authorized dealer 认可交易商 3XiO@jzre  
authorized financial institution 认可财务机构 =!Vf  
authorized fund 认可基金 g o5]<4`r  
authorized fund house 获授权的基金公司；认可基金公司 F-(dRSDNM  
authorized institution 认可机构 NW|f7 ItX  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构  c9''  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 I0AJY )R  
authorized insurer 获授权保险人；获认可承保人 Uv_N x10  
authorized investment 特准投资项目 PMsz`  
authorized person 获授权人 4W4kwU6D  
authorized representative 获授权代表 q"KnLA(  
authorized share capital 法定股本 T@wcHg  
automated quotation system 自动报价系统 :Br5a34q  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] <O?y-$~  
自动交易系统〔香港期货交易所有限公司〕 ;cQW sTfT  
automatic adjustment mechanism 自动调整机制 _,Fny_u=;  
automatic adjustment system 自动调整系统 _fFU#k:MU  
Automatic Clearing House 自动票据交换所 7x]4`#u  
automatic exchange rates accumulation system 自动化汇率累集系统 Sydh2d  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 <HWS:'1  
automatic teller machine [ATM] 自动柜员机 @4~=CV%j  
autopay 自动转帐 Dq\ Jz~  
available assets 可用资产 V{-AP=C7  
available fiscal reserve 现存财政储备 n;HHogA  
available profit 可用利润 eC DIwB28  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 8GPIZh'0h  
average 平均；平均数；海损 c;f!!3&  
average basic salary 平均基本薪金 Z!d7&T}  
average consumer expenditure 平均消费开支；一般消费开支 m4K* <  
average cost 平均成本 "\"DCDKmG  
average cost of land production 增辟土地平均成本 Eu}b8c  
average daily turnover 平均每日成交额 5/",<1  
average daily wage rate 平均每日工资率 6[qA`x#  
average expenditure pattern 平均开支模式 pN6%&@) =  
average growth rate 平均增长率 x"kjs.d7[<  
average net fixed assets 固定资产平均净值 J;t 7&Zpe  
average of relatives 相对价格平均数 }F6<w{|  
average price 平均价格 EO|:
FcW  
average propensity to consume 平均消费倾向；一般消费倾向 9Ywpej*+  
average propensity to save 平均储蓄倾向；一般储蓄倾向 JuRH>`  
average rate 平均率 PW(\4Q\  
average revenue 平均收入；平均收益 0oA{Jix  
average stock 平均库存；平均存货 qM4c]YIaSl  
average yearly rent 平均年租 S|V4[ssB  
avoidance of double taxation 避免双重课税 [./6At&
|  
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 z2gk[zY&  

Th[f9H%  
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