一些有用的会计术语(也不知道发的地方对不对)A

A: UcWf O!}D  
A share Ａ股；甲类股份 +,UuJ6[n  
abatement of tax 减税；减扣免税额  / !aVv  
ABN AMRO Bank N.V. 荷兰银行 =U}!+ 8f  
above-the-line expenditure 线上项目支出；经常预算支出 ;!B>b)%  
above-the-line receipt 线上项目收入；经常预算收入 2#@-t{\3-p  
ABSA Asia Limited 南非联合亚洲有限公司 3j\Py'};  
absolute change 绝对数值变更 !RwMUnp  
absolute expenditure 实际开支 Dv}VmC""  
absolute guideline figure 绝对准则数字 QeQ
xz1  
absolute interest 绝对权益 z'}z4^35,  
absolute order of discharge 绝对破产解除令 @+hO,WXN  
absolute profit margin 绝对利润幅度 b&!x.+d-z  
absolute value 实值；绝对值 9>ML;$T&  
absolutely vested interest 绝对既得权益 P.3kcZ   
absorbed cost 已吸收成本；已分摊成本 P(B&*1X  
absorption 吸收；分摊；合并 B3Ws)nF"  
absorption rate 吸收率；摊配率；分摊率 6 -IThC  
ACB Finance Limited 亚洲商业财务有限公司 H={5>;8G  
acceptable form of reciprocity 合理的互惠条件 0}-
MWbG  
acceptable rate 适当利率；适当汇率 qv8B$}FU  
acceptance agreement 承兑协议 LRPdA "Z
 
acceptance for honour 参加承兑 B6U4>ZN  
acceptor 承兑人；接受人；受票人 Q#pgl
  
acceptor for honour 参加承兑人 *R8P brN  
accident insurance 意外保险 +oiuulA  
Accident Insurance Association of Hong Kong 香港意外保险公会 R]N"P:wf@  
accident insurance scheme 意外保险计划 Lv@'v4.({  
accident year basis 意外年度基准 {;3a^K  
accommodation 通融；贷款 ; Z2  
accommodation bill 通融票据；空头票据 ;eC8| Xz  
accommodation party 汇票代发人 ,EH^3ODD  
account balance 帐户余额；帐户结余 /U=?D(>x  
account book 帐簿 */j[n$K>~`  
account collected in advance 预收款项 7@Xi
*Azd  
account current book 往来帐簿 gFnJDR  
account of after-acquired property 事后取得的财产报告 %D>cY!  
account of defaulter 拖欠帐目 /\m>
PcPa  
account payable 应付帐款 nBtKSNT#Q  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 J )UCy;Y  
account receivable 应收帐款 Bs\&'=l  
account receivable report 应收帐款报表 vY]7oX+  
account statement 结单；帐单；会计财务报表 b"eG8  
account title 帐户名称；会计科目 !wIrI/
P7#  
accountant's report 会计师报告 C,,S<=L:  
Accountant's Report Rules 会计师报告规则 B1va]=([)W  
accounting and auditing procedure 会计与审计程序；会计与核数程序 07>Iq8<mu  
Accounting Arrangements 《会计安排》 i.''\  
accounting basis 会计基础 +m1*ou'K  
accounting by Official Receiver 破产管理署署长呈交的帐目 h! wd/jR  
Accounting Circular 《会计通告》 WB\chb%ej#  
accounting class 会计类别 ^"+Vx9H"{  
accounting date 记帐日期；会计结算日期 gt!tDu  
accounting for money 款项核算 7w?N-Q$y  
Accounting Officer 会计主任 G],W{<Pe  
accounting period 会计报告期；会计期 -|GX]jx(Y  
accounting policy 会计政策；会计方针 m5lTf
 
accounting practice 会计惯例 P"r7m  
accounting principle 会计准则 ,R=)^Gh{  
accounting record 会计记录 5)
i+
x-  
accounting report 会计报告 JxQGL{) >  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 gZ6tbp,X  
Accounting Society of China 中国会计学会 zRgl`zREr  
accounting statement 会计报表 N2&h yM  
accounting system 会计制度；会计系统 K5 Z'kkOk  
accounting transaction 会计事项；帐务交易 oEsqLh9a|  
accounting treatment 会计处理 GE}>{x=^x  
accounting year 会计年度 6o~CX  
accretion 增值；添加 <,Fj}T-  
accrual 应计项目；应累算数目 !gj_9"<  
accrual basis 应计制；权责发生制 $`_xP1bUT  
accrual basis accounting 应计制会计；权责发生制会计 d>Ky(wS  
accrue 应累算；应计 B+[L/C}=;  
accrued benefit 应累算利益 +,J!xy+~,  
accrued charges 应计费用 9%DLdc\z;  
accrued cumulative preference share dividend 应累算的累积优先股股息 9C:V i  
accrued expenses 应累算费用 j!K{1s[.y  
accrued interest payable 应付利息；应计未付利息 Duq.`XO  
accrued interest receivable 应收利息；应计未收利息 $;j{?dvm.  
accrued right 累算权益 TTo5"r9I8  
accruing profit 应累算的利润 kI,O9z7A7  
accumulated fiscal reserve 累积财政储备 TeH_DVxj  
accumulated profit 累积利润；滚存溢利 Cf3<;Mp<  
accumulated reserve 累积储备 -o YJ&r  
accumulation of surplus income 累积收益盈余 9O-*iK  
acquired assets 既得资产 c@{M),C~E  
acquisition 收购；购置；取得 IaGF{O3.  
acquisition cost 购置成本 \+)AQ!E  
acquisition expenses 购置费用 x%55:8{  
acquisition of 100% interest 收购全部股权 qK
NHhXi  
acquisition of control 取得控制权 S=3H.D!f  
acquisition of fixed assets 购置固定资产 ._(5; PB"  
acquisition of shell “买壳” "*N]Y^6/A  
acquisition price 收购价 _Q}vPSJviC  
act of God 天灾 sLW e \o  
acting partner 执事合伙人 i"#zb&~nF  
active market 买卖活跃的市场；交投畅旺的市场；旺市 k];fQ7}m<0  
active partner 积极参与的合伙人 $#FA/+<&$  
active trading 交投活跃 /\5u-o)  
actual circulation 实际流通 [[KIuW~ot  
actual cost 实际成本 PB!*&T'!  
actual expenditure 实际开支；实际支出 .gA4gI1kH  
actual income 实际入息；实际收入；实际收益 zJG=9C?  
actual market 现货市场 5>&C.+A 9  
actual price 现货价；实际价格 }c'T]h\S  
actual profit 实际利润
zX&wfE8T  
actual quotation 实盘；实际价位；实际报价 8:jakOeT  
actual year basis 按实际年度计算 bP{uZnOM2P  
actuals 实货 n@9R|biO  
actuarial investigation 精算调查 z`Xc] cPi  
actuarial principle 精算原则 XVYj X  
actuarial report 精算师报告 @O)1Hnm  
Actuarial Society of Hong Kong 香港精算学会 TFtD>q X  
actuarial valuation 精算师估值 47^
7S=  
actuary 精算师 >{=~''d,w  
ad referendum agreement 暂定协议；有待覆核的协定 Pi=B\=gs  
ad valorem duty 从价税；按值征税 ykNPKzW:  
ad valorem duty system 从价税制 @vvGhJ1m`  
ad valorem fee 从价费 8C<%Y7)/  
ad valorem tariff 从价关税 <Y^)/ s  
additional allowance 额外免税额 o<7'(Pz  
additional amount for unexpired risk 未过期风险的额外款额 h F *c  
additional assessable profit 补加应评税利润 R9InUX"k  
additional assessment 补加评税 d.p%jVO)"  
additional commitment 额外承担 E~1"
Nh  
additional commitment vote 额外承担拨款 cB}6{c$_sW  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "K#zY~>L  
additional dependent parent allowance 供养父母额外免税额 =
VF%Z[Gm  
additional provision 额外拨款 \(ju0qFqH  
additional stamp duty 附加印花税 9^^:Y3j  
additional tax 补加税罚款；补加税款 Il$Jj-)  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 8Oo16LPD  
adjudged bankrupt 被裁定破产 nH|7XY9"  
adjudicated bankrupt 裁定破产人 %Q|Hvjk=E  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 a<&GsDw  
adjudication of bankruptcy 裁定破产；宣告破产 1^y^b{  
adjudication of insolvency 裁定无力偿还债务 )%~<EJ*&Z  
adjusted actual 经调整的实数；调整后的实数 $J]o\~Z J  
adjusted current assets 经调整的流动资产；调整后的流动资产 8J8@0  
adjusted figure 经调整的数字；调整后的数额 N@\`DO  
adjusted liabilities 经调整的负债；调整后的负债 8Xz \,}$O  
adjusted loss 经调整的亏损；调整后的亏损 |:5[`  
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 1D)=q^\I  
adjusted profit 经调整的利润；调整后的利润 rY]QTS">o  
adjusted surplus 经调整的盈余额；调整后的盈余额 r$&WwH2^  
adjusted value 经调整的价值；调整后的价值 {S5j;  
adjustment 调整；修订；理算〔保险〕 ,\D*=5  
adjustment centre 调剂中心 h3P^W(=&  
adjustment lag 调整过程的时间差距；调整时差 C7_#D O6"  
adjustment mechanism 调整机制 8o!LgT5  
adjustment of loss 亏损调整 zl!Y(o!@  
adjustment process 调整过程；调整程序 AR7]~+X  
adjustment range 调整幅度 /U@Y2$TOF  
administered exchange rate 受管制汇率 a<v!5\dq!  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Wh1'?#  
administration expenses 行政费用 ^"EK:|Y4%K  
administration fee 手续费；行政费 yn.f?[G2  
administration in bankruptcy 破产管理 <{1=4PA  
administration order 遗产管理令 P
e?b# G  
administrator 管理人；遗产管理人 X&cm)o%5Fe  
administrator of the estate 遗产管理人 g)^g_4  
admission of debt 债项承认书 M]A!jWtE  
admission of proof 接纳债权证明 #\gx
.2W7  
advance 放贷款项；垫付款项；预支款项；预付款项 t? [8k&Z  
advance account 暂支帐目；预付款帐户 Y]H,rO  
advance compensation 预付补偿金 ?=%#lZ&?  
advance from shareholder 股东垫款 0R}F(tjw  
advance pending reimbursement 预支以待日后付还 T&s}~S=m  
advanced economy 先进经济体系 _#TbOfu  
advancement 预付；预付财产 d2Ox:| <)  
advances warrant 垫款令 Q ;$NDYV1  
advancing 贷出 NnqAr ,  
adverse balance 逆差 &v<Am%!N  
adverse exchange 逆汇 /@+[D{_Fw  
advertisement addressed to shareholders 在报章刊登的致股东通告 ?m dGMf)  
advice for collection 托收通知书 5ii:93Hlj  
advice of drawing 提款通知书；汇票通知书 '*n2<y  
advice of payment 付款通知 )jed@?  
Advisory Committee [Securities and Futures Commission] 3Jw}MFFV  
谘询委员会〔证券及期货事务监察委员会〕 T:!Re*=JJ  
Advisory Committee on Diversification 经济多元化谘询委员会 3nX={72<b  
affidavit 誓章；遗产申报誓章 ]rc=oP;  
affidavit of no receipt 述明无收款的誓章 oE'Flc.  
affiliate 联号；联营公司；附属公司 =x}p>#o,J  
affiliated company 附属公司；联号；联营公司 .?*TU~S  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ,w0Io  
affordability 负担能力 S~Yu;  
African Development Bank [AfDB] 非洲开发银行 peGh-  
after-acquired property 事后取得的财产 ;@V1*7y  
after-hours dealing 市后交易 d^^EfWU  
after-tax profit 税后盈利；税后利润；税后溢利 Z'o'd_g>I+  
agency agreement 代理协议 &KVXU0F^z  
agency expenses 代理机构的开支 L~e{Vv8UR  
agency fee 代理费
4?.L+wL  
Agency Law 《代理法》 W4n(6esO  
agent 代理人；承销人 L3y`*&e>  
agent of company 公司代理人 y~;w`5;|  
agent's fee 代理人费；经纪费 8&UwnEk<  
aggregate 总计；总数；总体数字 %2<u>=6byG  
aggregate amount 总款额；总额 +l(lpp>,  
aggregate assets and liabilities 总体资产与负债 )A:|8m  
aggregate at constant price 按固定价格计算的总体数字 *e *V%w~75  
aggregate demand 总需求 _q3|Ddm2LN  
aggregate gross position 总持仓量 n ?+dX^j  
aggregate limit 总限额 f%Vdao[  
aggregate of salaries tax 合计薪俸税 wv&#lM(  
aggregate performance 总体表现；总体业绩 V25u_R`{  
aggregate supply 总体供应 U$^$7g 3  
aggregate surplus 总盈余 tzdh3\6F  
aggregate total 整体总额 DI7g-h8`  
aggregate value 总值；合计价值 qfsu# R  
aggregated basis 合计基准 RzN9pAe  
aggregated net chargeable income 合计应课税入息实额 tW}At  
aggregation 合并计算；合计；总和 nv_9Llh=z  
aggregation of incomes of husband and wife 夫妇入息合并计算 OzS/J;[PO[  
aggregation of property 财产的总和 pDM95.6   
agio 差价；贴水 DE" Y(;S  
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》
?`U=Ps  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment j=n<s</V  
《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》 `u#N  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment +'!Y[7|9iv  
《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》 c`xgz#]v  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment /'Q2TLy=  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 xBg.QV  
agreement for a settlement 授产协议 CCU<t Q  
agreement for assignment 转让协议 ;eT+Ly|{  
agreement for sale 售卖协议；买卖协议 ysFp`  
agreement for sale and purchase 买卖协议 [WW ~SOJe  
agreement for the payment of interest 支付利息协议 (I\qTfN4  
agreement for the repayment of money 还款协议 ZOY zCc(d  
agreement of reinsurance 再保险协议 w[Q)b()  
Agricultural Bank of China 中国农业银行 (V9 ;  
air passenger departure tax 飞机乘客离境税 b?nORWjC  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 D=:O^<  
airport tax 机场税 j/uu&\e  
alcohol duty 酒精税 2^4OaHY88  
alienation 让与；让渡；转让 vmIt!x  
alimony 生活费；赡养费 Rxk0^d:sNi  
All Ordinaries Index [AOI] 所有普通股指数 G'f
5MP1  
all risks 全险；综合险 :C9vs  
All Sales Record for Stock Market 《股票市场成交报告》 \TnRn(Kw  
Allied Capital Resources Limited 新联财务有限公司 5:|=/X%#qp  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 RGy+W-  
allocation letter 拨款信件 m\e?'-(s  
allocation of fund 分配款项；预留款项 C5x*t Q|  
allocation of profit 利润分配；溢利分配 8KHT"uc'*J  
allocation warrant 拨款令 aYws{Vii  
allotment 分配；配股 @t4OpU<'*b  
allotment notice 股份配售通知；配股通知 C9L_`[9DO  
allotment of shares 股份分配 !i5~>p|4@  
allowable 可获宽免；免税的 MyaJhA6c  
allowable business loss 可扣除的营业亏损
,WQg.neOA  
allowable expenses 可扣税的支出 ky=h7#wdv-  
allowance 免税额；津贴；备抵；准备金 xvTz|Y  
allowance for debts 债项的免税额 pgEDh^[MW  
allowance for depreciation by wear and tear 耗损折旧免税额 NGVl/Qd  
allowance for funeral expenses 殡殓费的免税额 {W$K@vuV;?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (fcJp)D  
allowance for repairs and outgoings 修葺及支出方面的免税额 I@q(P>]X9  
allowance to debtor 给债务人的津贴 'ocPG.PaU  
alteration of capital 资本更改 = ow=3Ku  
alternate trustee 候补受托人 vXT>Dc2\!  
amalgamation 合并 3V%ts7:a  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |VQmB/a  
ambit of charges 征税范围；收费范围 SkyX\&  
amended valuation 经修订的估值 U*:E|'>  
American Commodities Exchange 美国商品交易所 ]'5 G/H5?;  
American Express Bank Limited 美国运通银行 'ZAl7k .  
American Stock Exchange 美国证券交易所 Ri;_ 8v[H|  
amortization 摊销 ")@#B=8+3^  
amount due from banks 存放银行同业的款项 7mtX/w9  
amount due from banks abroad 存放海外银行同业的款项 6o<(,\ad[  
amount due from holding companies 控股公司欠款 z#^;'nnw  
amount due from local banks 存放本港银行同业的款项 {B[ }}wX$  
amount due to banks 银行同业的存款 Nx=rw h  
amount due to banks abroad 海外银行同业的存款 x4-_K%  
amount due to holding companies 控股公司存款 =Hx]K8N)  
amount due to local banks 本港银行同业的存款 f[wxt n'r  
amount due to outport banks 外埠银行同业的存款 qB5.of[N!  
amount for note issue 发行纸币的款额 QJ2D C  
amount of bond 担保契据的款额 .X34[AXd  
amount of consideration 代价款额 ;"|QW?>$D  
amount of contribution 供款数额 !!d?o  
amount of indebtedness 负债款额 DTvCx6:!  
amount of principal of the loan 贷款本金额 #eIFRNRb)  
amount of rates chargeable 应征差饷数额 9nSfFGu  
amount of share capital 股本额 bk:mk[  
amount of sums assured 承保款额 qylI/
,y{  
amount of variation 变动幅度 ip!-~HNwJ  
amount of vote 拨款数额 +F+M[ef<ws  
amount payable 应付款额 UX%J?;g  
amount receivable 应收款额 45;ey }8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _BZ6Ws$C2  
analysis 分析 xQkvK=~$  
ancillary risk 附属风险 a!B"WNb+
 
annual account 周年帐目；周年帐目报表；年度决算；年结 bXk(wXX  
annual accounting date 年结日期 Dvm[W),(k  
annual allowance 每年免税额；年积金；年度津贴；年津 pD;fFLvN  
annual balance 年度余额 :f~qt%%/  
annual disposable income 每年可动用收入 }/2M?W0  
annual estimates 周年预算 #p2`9o  
annual fee 年费 *" +u^  
annual general meeting 周年大会 v?0F  
annual growth rate 年增率；每年增长率 u6SQq-)d  
annual long-term supplement 长期个案每年补助金 8]Q#P  
annual pensionable emolument 可供计算退休金的年薪 *USG p<iH  
annual report 年报 G_<4% HM  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1$H<Kjsm  
annual return 周年报表；周年申报表；每年报税表格 8kT`5`}lB  
Annual Return Rules 《周年报表规则》 U1O8u-X  
annual review of consumer prices 每年消费物价回顾 vUhgM'  
annual roll-forward basis 逐年延展方式 xJ9aFpTC  
annual salary 年薪 G`RQl@W>)(  
annual statement 年度报表；年度决算表 ;Vpp1mk|  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查  "3/&<0k  
annuitant 年金受益人 wKKQAM6P1  
annuity 年金 7 j6<  
annuity contract 年金合约 B>g(i=E  
annuity on human life 人寿年金 wSi$.C2  
antecedent debt 先前的债项 |W
r$5
r  
ante-dated cheque 倒填日期支票 qP]1}-  
anticipated expenditure 预期开支 FG^lh  
anticipated net profit 预期纯利 sE&1ZJ]7  
anticipated revenue 预期收入 /xj`'8  
anti-inflation measure 反通货膨胀措施 VS>xvF  
anti-inflationary stance 反通货膨胀立场 et?FX K"y  
apparent deficit 表面赤字 wf`A&P5tF  
apparent financial solvency 表面偿债能力 9BAvE\o0  
apparent partner 表面合伙人 8N \<o7t%  
application for personal assessment 个人入息课税申请书 i` Q&5KL  
application of fund 资金应用 ;8a9S0eS  
application to release as liquidator and to destruct the books of accounts and documents ~LQzt@G4  
申请免除清盘人职务及毁灭帐簿与文件 +lxjuEiae  
appointed actuary 委任精算师 R3%%;`c=  
appointed auditor 委任核数师；委任审计师 *wx95?H0Z  
appointed trustee 委任的受托人 k-^le|n9  
appointer 委任人  ?tA%A  
apportioned pro rata 按比例分摊 f-p$4%(  
apportionment 分配；分摊 -iKoQkHt  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _s*p$/V\  
apportionment formula 分摊方程式 $ ^@fV=e  
apportionment of estate duty 遗产税的分摊 S=\cF,Zs  
appraisal 估价；评估 Ft38)T"2R\  
appreciable growth 可观增长 :w+vi7l$  
appreciable impact 显着影响 fUr%@&~l^  
appreciable increase 可观增长 w!'y,yb%  
appreciation 增值；升值 %%NT m  
appreciation against other currencies 相对其他货币升值 xkv%4H>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 n'0r (  
appreciation tax 增值税 .f"1(J8  
appropriation 拨款；拨用；拨付 [S1 b\f#  
appropriation account 拨款帐目 V>/,&~0  
Appropriation Bill 拨款法案 vn!5@""T  
appropriation-in-aid system 补助拨款办法 [>t;P,  
approved assets 核准资产 ]|tR8`DGZ%  
approved basket stock 认可一篮子证券 ~6IY4']m*  
approved budget 核准预算 %z=:P{0U
Q  
approved charitable donation 认可慈善捐款 x-]:g&5T  
approved charitable institution 认可慈善机构 2vh }:A_  
approved currency 核准货币；认可货币 r)#W`A1{A  
approved estimates 核准预算 @<`V q  
approved estimates of expenditure 核准开支预算 Lq;T\m_de  
approved overseas insurer 核准海外保险人 zXD/hM  
approved overseas trust company 核准海外信托公司 *ow`}Q  
approved pooled investment fund 核准汇集投资基金 .]s? 01Z  
approved provident fund scheme 认可公积金计划 >]8(3&zd  
approved provision 核准拨款 6~Dyr82"B  
approved redeemable share 核准可赎回股份 e^oGiL~  
approved regional stock 认可地区性证券 Yxbg _RQm  
approved retirement scheme 认可退休金计划 _QEw=*.<  
approved subordinated loan 核准附属贷款 <bb!BS&w  
arbitrage 套戥；套汇；套利 >I/@GX/  
arbitrageur 套戥者；套汇者 ;!G#Y Oe  
arbitrary amount 临时款项 $v #  
arrangement 措施；安排；协定 /QWXEL/M=  
arrears 欠款 Y[]I!Bc  
arrears of pay 欠付薪酬 :)i,K>y3i  
arrears of revenue 逾期未收税款；逾期未收的帐项 } C:i0Q  
articles of association 组织章程；组织细则；组织章程细则 `hdff0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1YQYZ^11  
ascertainment of profit 确定利润 /_})7I52  
"Asia Clear" “亚洲结算系统” 0KT
O)K  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @_?2iN?4Z  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ar#73f  
Asian Development Fund [ADF] 亚洲发展基金 <b.p/uA  
Asian dollar bond 亚洲美元债券 QkC*om'/!  
Asian dollar market 亚洲美元市场 v0VQ4>  
Asian dollar rate 亚洲美元利率 @&Z^WN,x  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 : NA(nA 3  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 3UaW+@  
asked price 沽盘；喊价；索价；卖方报价 ^ghYi|kQq  
assessable income 应评税入息 qxDMDMN  
assessable loss 应评税亏损 "T{WOGU+  
assessable profit 应评税利润 Km $o@  
assessable value 应评税值
g(W+[kj)  
assessed profit 估定利润 tjt^R$[@  
assessed value 经评估价值 >$TvCw  
assessment 评税；评定；估价；评税单 9TQVgkW  
assessment number 评税编号；估价编号 |9=A"092{  
assessment of additional tax 补加税评税 &
+&@;2  
assessment of performance 业绩评估；实绩评价 LRts W(A/  
Assessor 评税主任 !^&VZh
  
asset price bubbles 资产价格泡沫 9:Oz-b  
asset-backed securities 具资产保证的证券 NLK1IH#  
assets accretion 资产增值 Ln2FG4{  
assets and liabilities 资产与负债 jLM([t  
assets betterment statement 资产递增表；资产改进表 :\JCxS=EW  
assets lending 实物放款；有抵押贷款 \ a,}1FS  
assets of the company passing on the death 死者去世时转移的公司资产 m$=}nI(H  
assets pledged as security for liabilities 用作负债抵押的资产 >mX6;6FF  
assets portfolio 资产投资组合  5{oc  
assets price 资产价格 8QK8q:|  
assets quality 资产质素 JRw,${W  
assets realization 资产变现 KILX?Pt[7  
assets refinancing arrangement 资产再集资安排 U 7.kYu  
assets securitization 资产证券化 eG1V:%3  
assets situated outside Hong Kong 在香港以外地方的资产 `WN80d\)&  
assets stripping 削减资产；拆卖资产 >5#}/G&  
assets value 资产值 bj}Lxc],  
assignee 承让人 Lc5zu7ncg  
assignment 转让；转让书；转让契 &Ap9h# dK  
assignment of interest 权益转让 Vy
I\Jmr  
assignment of letters patent and trade mark 专利证书及商标转让 bsDA&~)s  
assignment of property 物业转让；物业转让书 38D5vT)n  
assignment right 转让权 E I(e3  
assignor 转让人 n"T ^  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 )xccs'H  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 JJ7A` ;  
associate member 附属会员 9Y'pT.Gyb  
associated body corporate 相联法人团体 EW(bM^dk}  
associated company 相联公司；联属公司 RSh_~qMX  
associated corporation 相联法团 vReX7  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] N-?5[T"  
公认会计师公会〔英国〕 l[c '%M|N  
Association of Futures Exchange Brokers 香港期货经纪协会 ,AweHUEn  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 d}zh.O5P!  
association of underwriters 承保人组织 w(&EZDe  
assumption of control 接管 \.}T_,I  
assurance 担保；保险；转易；转易书 wR@>U.XT@  
assurance of interest 权益的转易 >fzyD(>  
at 19XX price 按一九ＸＸ年价格计算 j!>P7 8  
at a discount 按赔价计算；按贴水价格计算；打折扣 OyVP_Yx,V  
at a premium 按溢价计算；按升水价格计算 {%G9iOV.  
at call 通知付款；按通知 i7-~"g  
at constant market price 按固定市价计算 ^J#*sn  
at constant price 按固定价格计算 pT->qQ3;  
at cost 按成本计算 =~hb&  
at current market price 按当时市价计算；按现时市价计算 A~PR  
at current price 按当时价格计算；按现时价格计算 TT/H"Ri}Jp  
at factor cost 按要素成本计算；按生产要素成本计算 #| _VN %!  
at money-of-the-day price 按付款当日价格计算 m..ajYSQ  
at or better 按指定或较佳价位〔买卖指令〕 &{.IUg  
at par 按面值计算；平价 Z8ea)_{#  
at sight 见票即付 *lvADW5e  
at the close 按收市盘 x C&IR*  
at the opening 按开市盘 zplv.cf#q  
attestation 见证；见证条款 RB+Jp  
at-the-money option 平价期权 Hvm}@3F|  
attorney 受权人；受托代表人 W&Fm;m@M  
attornment 新拥有人承认书 9
GH5  
attributable profit 可归属利润 8#yu.\N.xt  
attributable share value 可归属股份价值 yiQ?p:DM  
Auckland Stock Exchange 奥克兰证券交易所 N'VTdf?  
auction 拍卖 ?-<lIFFh  
auctioneer 拍卖商 m%`YAD@2z  
audit 审计；核数 jeWv~JA%L|  
Audit Commission 审计署 xj;:B( i  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] K<*6E@+i  
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〕 aE5-b ub c  
audit review 帐目审查 kZz'&xdv'.  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 B#S8j18M  
audited account 审计帐目；经审计的帐目 h'-4nu;*  
audited annual account 经审计的周年帐目 8C@u+tx  
audited balance sheet 经审计的资产负债表 /S]RP>cQ  
auditor 核数师；核数主任；审计师 ;7z6B|8  
auditor's certificate 核数师证明书；审计师证明书 ?'TK~,dG/  
auditor's report 核数师报告；审计师报告 isL zgN%  
Aussie bond 澳元债券 q7Hf7^a  
austerity budget 紧缩预算 _x<NGIz  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 g77M5(ME  
Australia All Ordinaries Index 澳洲所有普通股票指数 sQ#e 2  
Australian Dollar [AUD] 澳元 hz4?
ku  
Australian Options Market 澳大利亚期权市场 s6 g"uF>k  
Australian Securities Commission 澳洲证券事务监察委员会 }8x+F2i  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 uKP4ur@1  
Australian Stock Exchange 澳大利亚证券交易所 FSA%,b;U  
Austrian Schilling [ATS] 奥地利先令 \uOM,98xS  
authentication 认证；鉴证 '_G\_h}5  
authority to purchase 委托购买证；委购书 q k^FyZ<  
authorization 认可；核准；授权；授权书 I;t@wbY,  
authorization by direction 指示授权 tJ6@Ot  
authorization by instruction 指令授权 J;>epM;*  
authorization by warrant 令状授权 ML905n u  
authorization of unit trust 单位信托的认可 r)5xS]  
authorized agent 指定代理人 7yfh4-1M  
authorized capital 法定资本 !l0]IX` F  
authorized clerk 出市员 3@I0j/1#k1  
authorized dealer 认可交易商 I@KM2KMN  
authorized financial institution 认可财务机构 g4h{dFb|_  
authorized fund 认可基金 oN,1ig  
authorized fund house 获授权的基金公司；认可基金公司 gQ{ #C'  
authorized institution 认可机构 rpRyB9  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 6h>#;M  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ;bB#Pg  
authorized insurer 获授权保险人；获认可承保人 }CBQdH&g;  
authorized investment 特准投资项目 ?z9!=A%<V~  
authorized person 获授权人 Pz2 b  
authorized representative 获授权代表 wu.l-VmGp)  
authorized share capital 法定股本 [j0[c9.p[  
automated quotation system 自动报价系统 +=8wZ]  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] mF;mJq<d  
自动交易系统〔香港期货交易所有限公司〕 h+1|.d  
automatic adjustment mechanism 自动调整机制 skcyLIb  
automatic adjustment system 自动调整系统 `MSig)V  
Automatic Clearing House 自动票据交换所 cuQ!"iH  
automatic exchange rates accumulation system 自动化汇率累集系统 4]U=Y>\Sr  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 _cs(f<>oCO  
automatic teller machine [ATM] 自动柜员机 T o["o!(;z  
autopay 自动转帐 }d?;kt  
available assets 可用资产 GJ*IH9YR  
available fiscal reserve 现存财政储备 O%T?+1E  
available profit 可用利润 " !EnQB=  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 M_ukG~/  
average 平均；平均数；海损 o0R?vnA=  
average basic salary 平均基本薪金 {1Ra|,;  
average consumer expenditure 平均消费开支；一般消费开支 (+|+ELfqW  
average cost 平均成本 5I2,za&e  
average cost of land production 增辟土地平均成本 src9EeiV  
average daily turnover 平均每日成交额 oFU:]+.+D  
average daily wage rate 平均每日工资率 :'DyZy2Fd  
average expenditure pattern 平均开支模式 f=l/Fp}4UH  
average growth rate 平均增长率 [Y](Y3/.N  
average net fixed assets 固定资产平均净值 Qfn:5B]tI  
average of relatives 相对价格平均数 #<*.{"T  
average price 平均价格 s?EQ  
average propensity to consume 平均消费倾向；一般消费倾向 -O *_+8f  
average propensity to save 平均储蓄倾向；一般储蓄倾向 6j|Ncv  
average rate 平均率 05LkLB  
average revenue 平均收入；平均收益 :8)Jnh\5  
average stock 平均库存；平均存货 'v]0;~\mp>  
average yearly rent 平均年租 $NVVurXa  
avoidance of double taxation 避免双重课税 YcobK#c  
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 F\DiT|?}  
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