一些有用的会计术语(也不知道发的地方对不对)A

A: !X]8dyW  
A share Ａ股；甲类股份 ; b*i3*!g  
abatement of tax 减税；减扣免税额 _[t8rl  
ABN AMRO Bank N.V. 荷兰银行 eVJ^\z:4  
above-the-line expenditure 线上项目支出；经常预算支出 GSi>l,y'  
above-the-line receipt 线上项目收入；经常预算收入 $=)gpPT  
ABSA Asia Limited 南非联合亚洲有限公司 #$E)b:xj  
absolute change 绝对数值变更 jo9gCP.  
absolute expenditure 实际开支
((bTwx  
absolute guideline figure 绝对准则数字 O$D?A2eI  
absolute interest 绝对权益 uOd&XW  
absolute order of discharge 绝对破产解除令 K\u_Ji]k  
absolute profit margin 绝对利润幅度 =n+ \\D  
absolute value 实值；绝对值 .X'pq5  
absolutely vested interest 绝对既得权益 A%XX5*  
absorbed cost 已吸收成本；已分摊成本 cj$d=k~  
absorption 吸收；分摊；合并 nS9wb1Zl  
absorption rate 吸收率；摊配率；分摊率 wNY
g$d0M  
ACB Finance Limited 亚洲商业财务有限公司 X!>eiYK)  
acceptable form of reciprocity 合理的互惠条件 r@kP*  
acceptable rate 适当利率；适当汇率 |ZiC`Nt  
acceptance agreement 承兑协议 'V (,.'  
acceptance for honour 参加承兑 ok{!+VCB5  
acceptor 承兑人；接受人；受票人 esX)"_xf  
acceptor for honour 参加承兑人 M'L;N!1A  
accident insurance 意外保险 xr%#dVk  
Accident Insurance Association of Hong Kong 香港意外保险公会 Ln!A:dP}c-  
accident insurance scheme 意外保险计划 nB5zNyY4  
accident year basis 意外年度基准 S6g<M5^R  
accommodation 通融；贷款  }ptq )p  
accommodation bill 通融票据；空头票据 b~w=v_[(I  
accommodation party 汇票代发人 te,[f  
account balance 帐户余额；帐户结余 }D;WN
@],  
account book 帐簿 2oCkG~j  
account collected in advance 预收款项 _zMgoc7  
account current book 往来帐簿 2VGg 6%  
account of after-acquired property 事后取得的财产报告 U*)m',  
account of defaulter 拖欠帐目 \r{W  
account payable 应付帐款 Iz@)!3h  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Fmr}o(q1  
account receivable 应收帐款 yN6>VD{F  
account receivable report 应收帐款报表 e<cM[6H'D  
account statement 结单；帐单；会计财务报表 !.TLW  
account title 帐户名称；会计科目 +>\id~c(  
accountant's report 会计师报告 }H"kU2l  
Accountant's Report Rules 会计师报告规则 x@KZ]  
accounting and auditing procedure 会计与审计程序；会计与核数程序 S DLvi!y
 
Accounting Arrangements 《会计安排》 B9,^mE#  
accounting basis 会计基础 ~
Z'w)!h  
accounting by Official Receiver 破产管理署署长呈交的帐目 >e,mg8u6$  
Accounting Circular 《会计通告》 ep/Y^&$M  
accounting class 会计类别
c>
"c
X&  
accounting date 记帐日期；会计结算日期 ZJ*g))k7  
accounting for money 款项核算 '#/G,%m<!i  
Accounting Officer 会计主任 kg
i>} %  
accounting period 会计报告期；会计期 [U/(<?F{(  
accounting policy 会计政策；会计方针 ;j8)KC  
accounting practice 会计惯例 3?n>yS  
accounting principle 会计准则 oXXC@[??}N  
accounting record 会计记录 2*iIjw3g  
accounting report 会计报告 $*R/tJ.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 T~_/Vi  
Accounting Society of China 中国会计学会 OTDg5:>  
accounting statement 会计报表 H1n1-!%d  
accounting system 会计制度；会计系统 W ~f(::  
accounting transaction 会计事项；帐务交易 JM- t<.  
accounting treatment 会计处理 \>QF(J [8  
accounting year 会计年度 GL{57  
accretion 增值；添加 /3B $(  
accrual 应计项目；应累算数目 uocHa5J  
accrual basis 应计制；权责发生制 }a AH  
accrual basis accounting 应计制会计；权责发生制会计 ig}A9j?]  
accrue 应累算；应计 NKb1LbnZ*y  
accrued benefit 应累算利益 \*f;Xaa  
accrued charges 应计费用 %ru;;h  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,\2:/>2
 
accrued expenses 应累算费用 E.|-?xQ6  
accrued interest payable 应付利息；应计未付利息 L2Pujk  
accrued interest receivable 应收利息；应计未收利息 9o*,P,j'}  
accrued right 累算权益 6(d}W2GP  
accruing profit 应累算的利润 Rp7ntI:  
accumulated fiscal reserve 累积财政储备 >9e(.6&2XZ  
accumulated profit 累积利润；滚存溢利 G6@M&u5RT  
accumulated reserve 累积储备 @f]{>OS  
accumulation of surplus income 累积收益盈余 A+J*e  
acquired assets 既得资产 _BdE< !r  
acquisition 收购；购置；取得 0sca4G0{  
acquisition cost 购置成本 Bw%Qbs0Q  
acquisition expenses 购置费用 ,<BbpIQ2o  
acquisition of 100% interest 收购全部股权 *}k;L74|  
acquisition of control 取得控制权 ^sN (
  
acquisition of fixed assets 购置固定资产 yeDsJ/L  
acquisition of shell “买壳” ^V$Ajt  
acquisition price 收购价 #jA[9gWI  
act of God 天灾 . 8N.l^0,  
acting partner 执事合伙人 FIxF
nh3~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Mj[f~  
active partner 积极参与的合伙人 JRCrZW}  
active trading 交投活跃 >{\7&}gz  
actual circulation 实际流通 )XcOl7XLN  
actual cost 实际成本 %NL^WG:  
actual expenditure 实际开支；实际支出 ;bHV  
actual income 实际入息；实际收入；实际收益 _=CZR7:O  
actual market 现货市场 !aO` AC=5u  
actual price 现货价；实际价格 [(1c<b2r  
actual profit 实际利润 9z)5Mdf1j  
actual quotation 实盘；实际价位；实际报价 w?kJ+lmOQy  
actual year basis 按实际年度计算 U!U$x74D5  
actuals 实货 sBrI}[oyx  
actuarial investigation 精算调查 ?T+q/lt4  
actuarial principle 精算原则 Za
NQpH.  
actuarial report 精算师报告 4jD2FFG- G  
Actuarial Society of Hong Kong 香港精算学会 F1L:,.e`  
actuarial valuation 精算师估值 a:QDBS2Llv  
actuary 精算师
rV08ad  
ad referendum agreement 暂定协议；有待覆核的协定 M%jPH  
ad valorem duty 从价税；按值征税 Y"A/^]   
ad valorem duty system 从价税制 ]Oq[gBL"A  
ad valorem fee 从价费 .9Y)AtJTS  
ad valorem tariff 从价关税
y ]?V~%  
additional allowance 额外免税额 5j~$Mj`  
additional amount for unexpired risk 未过期风险的额外款额 NaX   
additional assessable profit 补加应评税利润 ?QE,;QtpK  
additional assessment 补加评税 ;2B{9{  
additional commitment 额外承担 @E:,lA  
additional commitment vote 额外承担拨款 ?-^~f  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 E@7J:|.)R  
additional dependent parent allowance 供养父母额外免税额 ,#pXpAz/  
additional provision 额外拨款 Um&(&?Xf  
additional stamp duty 附加印花税 ^Q+g({  
additional tax 补加税罚款；补加税款 {e|[%reSkg  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Z+@2"%W  
adjudged bankrupt 被裁定破产 YnLErJ  
adjudicated bankrupt 裁定破产人 \hCH
>*x<  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 {%_L=2n6  
adjudication of bankruptcy 裁定破产；宣告破产 ^o7;c[E`  
adjudication of insolvency 裁定无力偿还债务 c y8;@[#9  
adjusted actual 经调整的实数；调整后的实数 -[-wkC8a  
adjusted current assets 经调整的流动资产；调整后的流动资产 RjN{%YkXe  
adjusted figure 经调整的数字；调整后的数额 0jEL<TgC  
adjusted liabilities 经调整的负债；调整后的负债 n=[/Z!  
adjusted loss 经调整的亏损；调整后的亏损 Yk=PS[f  
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 KEWTBBg  
adjusted profit 经调整的利润；调整后的利润 >,td(= :  
adjusted surplus 经调整的盈余额；调整后的盈余额 hdrm!aBd  
adjusted value 经调整的价值；调整后的价值 z[Xd%mhjO  
adjustment 调整；修订；理算〔保险〕 P#AW\d^"B  
adjustment centre 调剂中心 K'GBMnjD  
adjustment lag 调整过程的时间差距；调整时差 /~3r;M  
adjustment mechanism 调整机制 H)n9O/u  
adjustment of loss 亏损调整 aA,!<^&}  
adjustment process 调整过程；调整程序 x&0vKo;  
adjustment range 调整幅度 S\;V4@<Kn  
administered exchange rate 受管制汇率 M3q|l7|9  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 MdW]MW{  
administration expenses 行政费用 &Y }N|q-  
administration fee 手续费；行政费 irfp!(r  
administration in bankruptcy 破产管理 L*:jXmUM_~  
administration order 遗产管理令 Mxv;k%l|E|  
administrator 管理人；遗产管理人 N0r16# -g  
administrator of the estate 遗产管理人 kBffF@{  
admission of debt 债项承认书 j:VbrR  
admission of proof 接纳债权证明 d@qsdYu-*  
advance 放贷款项；垫付款项；预支款项；预付款项 *6VF $/rP  
advance account 暂支帐目；预付款帐户 fZoHf\B]{  
advance compensation 预付补偿金 O
eok;:  
advance from shareholder 股东垫款 `^)jLuyu  
advance pending reimbursement 预支以待日后付还 /HaHH.e  
advanced economy 先进经济体系 vd[0X;  
advancement 预付；预付财产 `E>1>'  
advances warrant 垫款令 Ig f&l`\  
advancing 贷出 RNe^; B  
adverse balance 逆差 P}4QQw  
adverse exchange 逆汇 .
4E&/w+  
advertisement addressed to shareholders 在报章刊登的致股东通告 h D/*h*}T>  
advice for collection 托收通知书 nR-YrR*k  
advice of drawing 提款通知书；汇票通知书 3xaR@xjS  
advice of payment 付款通知 cH&J{WeZa  
Advisory Committee [Securities and Futures Commission] ,LnII  
谘询委员会〔证券及期货事务监察委员会〕 w9bbMx  
Advisory Committee on Diversification 经济多元化谘询委员会 ;<ZLcTL  
affidavit 誓章；遗产申报誓章 r8xv#r1  
affidavit of no receipt 述明无收款的誓章 Y/*mUS[oa  
affiliate 联号；联营公司；附属公司 $6
9oV:  
affiliated company 附属公司；联号；联营公司 =o$sxb E(  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 y]f"@9G#  
affordability 负担能力 R21b!Pd\  
African Development Bank [AfDB] 非洲开发银行 Kkm>e{0)AY  
after-acquired property 事后取得的财产 T:=lz:}I  
after-hours dealing 市后交易 fSokm4]vg  
after-tax profit 税后盈利；税后利润；税后溢利 =Lf,?"S  
agency agreement 代理协议 XzE
c2)0'v  
agency expenses 代理机构的开支 eLfk\kk]Pc  
agency fee 代理费 XMxSQ B1  
Agency Law 《代理法》 ci?qT
,&  
agent 代理人；承销人 0|{u{w@!`  
agent of company 公司代理人 %yv<y+yP~  
agent's fee 代理人费；经纪费 ]d! UJ&<?  
aggregate 总计；总数；总体数字 qm"rY\:  
aggregate amount 总款额；总额 Q|#W#LV,K  
aggregate assets and liabilities 总体资产与负债 ,Vt/(x-  
aggregate at constant price 按固定价格计算的总体数字 1ng!G 7g  
aggregate demand 总需求 x$6^R q>2  
aggregate gross position 总持仓量 vzim<;i  
aggregate limit 总限额 E2Q[ZoVS  
aggregate of salaries tax 合计薪俸税 \nPEyw,U  
aggregate performance 总体表现；总体业绩 ~Vr.J}]J  
aggregate supply 总体供应 J1C3&t}   
aggregate surplus 总盈余 gaZu;t2u  
aggregate total 整体总额 -;^j:L{   
aggregate value 总值；合计价值 n$$SNWgM  
aggregated basis 合计基准 tp63@L|Q  
aggregated net chargeable income 合计应课税入息实额 d?A 0MKnl  
aggregation 合并计算；合计；总和 YoBDvV":@  
aggregation of incomes of husband and wife 夫妇入息合并计算 *%%g{ 3$  
aggregation of property 财产的总和 VHIOwzC  
agio 差价；贴水 XovRg,  
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》 YS/Yd[ e  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment hoK>~:;  
《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》 v>Q#B  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment \1D<!k\S  
《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》 ~a ]+#D  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment x|pg"v&[  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 _({hc+9p  
agreement for a settlement 授产协议 {xXsBh Y  
agreement for assignment 转让协议 >n'o*gZM  
agreement for sale 售卖协议；买卖协议 %C|n9*  
agreement for sale and purchase 买卖协议
'"SEw w  
agreement for the payment of interest 支付利息协议 xMTKf+7  
agreement for the repayment of money 还款协议 ,-8"R`UI8  
agreement of reinsurance 再保险协议 >0ow7Uw;  
Agricultural Bank of China 中国农业银行 t*Sa@$p  
air passenger departure tax 飞机乘客离境税 3G}x;Cp\D  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 1g8_Xe4  
airport tax 机场税 nn@-W]  
alcohol duty 酒精税 :~Wrf8UQ  
alienation 让与；让渡；转让 L^@'q6*}  
alimony 生活费；赡养费 oX30VfT  
All Ordinaries Index [AOI] 所有普通股指数 J}v}~Cv  
all risks 全险；综合险 \LR~r%(rM  
All Sales Record for Stock Market 《股票市场成交报告》 &"&Z #llb  
Allied Capital Resources Limited 新联财务有限公司 kmP]SO?tx  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 >=:&D)m"  
allocation letter 拨款信件 "s0)rqf<  
allocation of fund 分配款项；预留款项 2$+bJJM  
allocation of profit 利润分配；溢利分配 WW4vn|0v  
allocation warrant 拨款令 +Elf
Z4  
allotment 分配；配股 hT`J1nNt  
allotment notice 股份配售通知；配股通知 O}-jCW;K  
allotment of shares 股份分配 6jE|  
allowable 可获宽免；免税的 &Sw%<N*r  
allowable business loss 可扣除的营业亏损 u0|8Tgf  
allowable expenses 可扣税的支出 IzikDc10  
allowance 免税额；津贴；备抵；准备金 )dbB=OZ  
allowance for debts 债项的免税额 a{^m-fSaR"  
allowance for depreciation by wear and tear 耗损折旧免税额 mF*2#]%dx  
allowance for funeral expenses 殡殓费的免税额 0
D\#Pq v  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [ 9 {*94M  
allowance for repairs and outgoings 修葺及支出方面的免税额 I,>-tGK  
allowance to debtor 给债务人的津贴 e:fy#,HEj{  
alteration of capital 资本更改 8xMEe:}V  
alternate trustee 候补受托人 SUC
Mb8  
amalgamation 合并 n.!#P|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 RYQ<Zr$!  
ambit of charges 征税范围；收费范围 #@YPic"n7`  
amended valuation 经修订的估值 b=yx7v"r  
American Commodities Exchange 美国商品交易所 ]O+Ma}dxz:  
American Express Bank Limited 美国运通银行 uki#/GzaO  
American Stock Exchange 美国证券交易所 +ga k#M"n\  
amortization 摊销 ,k )w6)  
amount due from banks 存放银行同业的款项 U}yW<#$+  
amount due from banks abroad 存放海外银行同业的款项 T!+5[  
amount due from holding companies 控股公司欠款 b6nsg|&#  
amount due from local banks 存放本港银行同业的款项 }()5"QB  
amount due to banks 银行同业的存款 y"bByd|6  
amount due to banks abroad 海外银行同业的存款 0m%|U'm|j  
amount due to holding companies 控股公司存款 g
d%NkxmW  
amount due to local banks 本港银行同业的存款 q)X$^oE!6  
amount due to outport banks 外埠银行同业的存款 <"{qk2LS1  
amount for note issue 发行纸币的款额 Uzz'.K(Mv|  
amount of bond 担保契据的款额 rI= v  
amount of consideration 代价款额 be]bZ 1f  
amount of contribution 供款数额 & ?h#Z!  
amount of indebtedness 负债款额 s.bc>E0  
amount of principal of the loan 贷款本金额 g7}Gip}.>  
amount of rates chargeable 应征差饷数额 t3
*wjQ3  
amount of share capital 股本额 =mS\i663  
amount of sums assured 承保款额 RDW8]=uM  
amount of variation 变动幅度 )97SnCkal  
amount of vote 拨款数额 h`KFL/fT  
amount payable 应付款额 hn5h\M?  
amount receivable 应收款额 Zn&, t &z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 K0-ypU*P  
analysis 分析 HePUWL'  
ancillary risk 附属风险 5]KW^sL  
annual account 周年帐目；周年帐目报表；年度决算；年结 |^:cG4e  
annual accounting date 年结日期 B~]k#Ot)  
annual allowance 每年免税额；年积金；年度津贴；年津 FQu8vwV6>  
annual balance 年度余额 )Xk0VDNp$/  
annual disposable income 每年可动用收入 t2/#&J]  
annual estimates 周年预算 6IBgt!=,  
annual fee 年费 Yw4n-0g  
annual general meeting 周年大会 R)_%i<nq\  
annual growth rate 年增率；每年增长率 fol,xMc&  
annual long-term supplement 长期个案每年补助金 tNO-e|~'  
annual pensionable emolument 可供计算退休金的年薪 \Jx04[=  
annual report 年报 KK&rb~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Aw}"gpL  
annual return 周年报表；周年申报表；每年报税表格 X iS1\*  
Annual Return Rules 《周年报表规则》 G,?hp>lj  
annual review of consumer prices 每年消费物价回顾 QQ%D8$k"  
annual roll-forward basis 逐年延展方式 ]RPs|R?  
annual salary 年薪 ;YA(|h<  
annual statement 年度报表；年度决算表 |SoCRjuCPM  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 >.Chl$)<  
annuitant 年金受益人 E(O74/2c8  
annuity 年金 oe%}?u  
annuity contract 年金合约 L^E[J`  
annuity on human life 人寿年金 Z,sv9{4r  
antecedent debt 先前的债项 -}nxJH)  
ante-dated cheque 倒填日期支票 ?oV
x2LdD|  
anticipated expenditure 预期开支 OVm\  
anticipated net profit 预期纯利 X &uT
SgN  
anticipated revenue 预期收入 AJh w  
anti-inflation measure 反通货膨胀措施 1n=lqn/  
anti-inflationary stance 反通货膨胀立场 wT;0w3.Z  
apparent deficit 表面赤字 (}{G`N>.{  
apparent financial solvency 表面偿债能力 uD\?(LM  
apparent partner 表面合伙人 <v)1<*I  
application for personal assessment 个人入息课税申请书 sF|5XjQ  
application of fund 资金应用 DgUT5t1  
application to release as liquidator and to destruct the books of accounts and documents RHmgD;7`  
申请免除清盘人职务及毁灭帐簿与文件 cJ{ Nh;"  
appointed actuary 委任精算师 I;e=0!9U  
appointed auditor 委任核数师；委任审计师 \n$u)Xj~6^  
appointed trustee 委任的受托人 ,5i`-OI  
appointer 委任人 `bFff%_  
apportioned pro rata 按比例分摊 I KqQ>Z-q~  
apportionment 分配；分摊 dCE0$3'5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 < vL,*.zd  
apportionment formula 分摊方程式 HBy[FYa4  
apportionment of estate duty 遗产税的分摊 1,6}_MA  
appraisal 估价；评估 9KDEM gCW  
appreciable growth 可观增长 Lx\8Z=  
appreciable impact 显着影响 QN #U)wn:  
appreciable increase 可观增长 J3e96t~u  
appreciation 增值；升值 K~AR*1??[  
appreciation against other currencies 相对其他货币升值 '10oK {m$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j}%ja_9S  
appreciation tax 增值税 0xxg|;h.,g  
appropriation 拨款；拨用；拨付 d6'{rje(  
appropriation account 拨款帐目 c9HrMgW  
Appropriation Bill 拨款法案 *AG#3
16  
appropriation-in-aid system 补助拨款办法 <oR a3Gi(%  
approved assets 核准资产 KV]X@7`@  
approved basket stock 认可一篮子证券 &,}j
#3<  
approved budget 核准预算 JW{rA6?
 
approved charitable donation 认可慈善捐款 igIRSN}h  
approved charitable institution 认可慈善机构 3Ndq>  
approved currency 核准货币；认可货币 D>HOn^   
approved estimates 核准预算 y+X2Pl  
approved estimates of expenditure 核准开支预算 iI\oz&!vH  
approved overseas insurer 核准海外保险人 [0(B>a3J  
approved overseas trust company 核准海外信托公司 N/Z2hn/m  
approved pooled investment fund 核准汇集投资基金 %
W=b?:  
approved provident fund scheme 认可公积金计划 `);AW(Q  
approved provision 核准拨款 =:&ly'QB&  
approved redeemable share 核准可赎回股份 GNgKo]u  
approved regional stock 认可地区性证券 qlb- jL  
approved retirement scheme 认可退休金计划 4.Q} 1%ZN  
approved subordinated loan 核准附属贷款 ABQa 3{v  
arbitrage 套戥；套汇；套利 OjFLPGRCh  
arbitrageur 套戥者；套汇者 /q<__N  
arbitrary amount 临时款项 &:/hrighH  
arrangement 措施；安排；协定 {t0) q  
arrears 欠款 =7w\ 7-.m  
arrears of pay 欠付薪酬 (a[y1{DLy  
arrears of revenue 逾期未收税款；逾期未收的帐项 _kj wFq  
articles of association 组织章程；组织细则；组织章程细则 ur3(HL  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [NaN>BZ?  
ascertainment of profit 确定利润 !qv ea,vw  
"Asia Clear" “亚洲结算系统” 7({]x*o*%  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Hc>m;[M)l  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 gG]Eeu+z   
Asian Development Fund [ADF] 亚洲发展基金 H| 8Qp*  
Asian dollar bond 亚洲美元债券 $K]m{  
Asian dollar market 亚洲美元市场 Z1 Bp+a3  
Asian dollar rate 亚洲美元利率 6A>dhU  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3 ^>l\,  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <QA6/Ef7  
asked price 沽盘；喊价；索价；卖方报价 Jl5c [F  
assessable income 应评税入息 XWUWY  
assessable loss 应评税亏损 /LvRP yj@  
assessable profit 应评税利润 jE}33"  
assessable value 应评税值 &^#VN%{  
assessed profit 估定利润 H
7d/X  
assessed value 经评估价值 +wEac g>>E  
assessment 评税；评定；估价；评税单 *]AdUEV?  
assessment number 评税编号；估价编号 -db
_E#  
assessment of additional tax 补加税评税 P+s!|7'  
assessment of performance 业绩评估；实绩评价 nSW=LjrO~<  
Assessor 评税主任 eCqHvMp  
asset price bubbles 资产价格泡沫 XiL~TCkx4  
asset-backed securities 具资产保证的证券 t/cY=Wp  
assets accretion 资产增值 j
7jCm:  
assets and liabilities 资产与负债 ;%<,IdhN  
assets betterment statement 资产递增表；资产改进表 6kNrYom  
assets lending 实物放款；有抵押贷款 !9[>L@#G  
assets of the company passing on the death 死者去世时转移的公司资产 )+[ gd/<C.  
assets pledged as security for liabilities 用作负债抵押的资产 P0W*C6&71|  
assets portfolio 资产投资组合 *pSQU=dmS  
assets price 资产价格 [3(74  
assets quality 资产质素 +Af"f' )  
assets realization 资产变现 y0#u9t"Z;  
assets refinancing arrangement 资产再集资安排 } ud0&Oe{  
assets securitization 资产证券化 $})g?Q  
assets situated outside Hong Kong 在香港以外地方的资产 r[BVvX/,F  
assets stripping 削减资产；拆卖资产 l8I /0`_  
assets value 资产值 swK-/$#  
assignee 承让人 F({HP)9b  
assignment 转让；转让书；转让契 Fh`~`eog  
assignment of interest 权益转让 /W>iJfx  
assignment of letters patent and trade mark 专利证书及商标转让 }% `.h"  
assignment of property 物业转让；物业转让书 #~7ip\Uf[  
assignment right 转让权 Bwa'`+bC  
assignor 转让人 KVn []@#  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 i+p^ ^t\  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ,cB\  
associate member 附属会员 +z9Q-d%O  
associated body corporate 相联法人团体 Q4+gAS9  
associated company 相联公司；联属公司 Y~L2  
associated corporation 相联法团 }s(N6a&(  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ~\Hc,5G   
公认会计师公会〔英国〕 aMtsmL?=  
Association of Futures Exchange Brokers 香港期货经纪协会 JT3-AAi[Z  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ^>i63Yc  
association of underwriters 承保人组织 K_RjX>q%N  
assumption of control 接管 +
89*)pk   
assurance 担保；保险；转易；转易书 1guJG_;z  
assurance of interest 权益的转易 | N[<x@  
at 19XX price 按一九ＸＸ年价格计算 t5y;CxL  
at a discount 按赔价计算；按贴水价格计算；打折扣 NWMFtT  
at a premium 按溢价计算；按升水价格计算 bYEy<7)x  
at call 通知付款；按通知 iV&6nh(  
at constant market price 按固定市价计算 x4E7X_  
at constant price 按固定价格计算 ldiD2 Q  
at cost 按成本计算 Fs9I7~L3  
at current market price 按当时市价计算；按现时市价计算 "uaMk}[ <!  
at current price 按当时价格计算；按现时价格计算 lfqiyYFm  
at factor cost 按要素成本计算；按生产要素成本计算 t m7^yn:  
at money-of-the-day price 按付款当日价格计算 f"%{%M$K  
at or better 按指定或较佳价位〔买卖指令〕 +y&Tf#.V/A  
at par 按面值计算；平价 y%%}k  
at sight 见票即付 )}"wesNo".  
at the close 按收市盘 _#r+ !e  
at the opening 按开市盘 E`?3PA8  
attestation 见证；见证条款 [co% :xJu  
at-the-money option 平价期权 n/+.s(7c  
attorney 受权人；受托代表人 mj9 <%P  
attornment 新拥有人承认书 +VO-oFE|  
attributable profit 可归属利润 L&u$t}~)  
attributable share value 可归属股份价值 @cFJeOC|  
Auckland Stock Exchange 奥克兰证券交易所 (C@mLu)  
auction 拍卖 I@yCTluV$  
auctioneer 拍卖商  K i'Fn"  
audit 审计；核数 !bN*\c  
Audit Commission 审计署 X*{2[+<o  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] _$ +^q-  
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〕 |4B:<x  
audit review 帐目审查 <Bw^!.jAF  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 X!9 B2w  
audited account 审计帐目；经审计的帐目 #,":vr  
audited annual account 经审计的周年帐目 j$?{\iXZ  
audited balance sheet 经审计的资产负债表 C-\S/y
d  
auditor 核数师；核数主任；审计师 ;<j0f~G`  
auditor's certificate 核数师证明书；审计师证明书 yCVI\y\B  
auditor's report 核数师报告；审计师报告 @~YYD#'vNY  
Aussie bond 澳元债券 D/vOs[X o,  
austerity budget 紧缩预算 NTe5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 5N/%v&1  
Australia All Ordinaries Index 澳洲所有普通股票指数 D ,o}el
 
Australian Dollar [AUD] 澳元 5hQE4/hH  
Australian Options Market 澳大利亚期权市场 TFkZpe;  
Australian Securities Commission 澳洲证券事务监察委员会 A Q'J9  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 (9Ux{@$o[  
Australian Stock Exchange 澳大利亚证券交易所 _j< K=){  
Austrian Schilling [ATS] 奥地利先令 G 8g<>d{j  
authentication 认证；鉴证 l'/R&`-n  
authority to purchase 委托购买证；委购书 B9NWW6S  
authorization 认可；核准；授权；授权书 19E8'@
  
authorization by direction 指示授权 tt0f-:#  
authorization by instruction 指令授权 @zU6t|mhz  
authorization by warrant 令状授权 .J)I | '  
authorization of unit trust 单位信托的认可 6W]9$n\"?  
authorized agent 指定代理人 ABD)}n=%c  
authorized capital 法定资本 ?0v-qj+  
authorized clerk 出市员 -f%'  
authorized dealer 认可交易商 q*_/to  
authorized financial institution 认可财务机构  %oZ6l*  
authorized fund 认可基金 925|bX6I  
authorized fund house 获授权的基金公司；认可基金公司 }BZ"S-hZ  
authorized institution 认可机构 C71qPb|$R  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 gW)3e1a  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 a@@)6FM  
authorized insurer 获授权保险人；获认可承保人 * +"9%&?  
authorized investment 特准投资项目 2jR r,Nl  
authorized person 获授权人 /OLFcxEWh  
authorized representative 获授权代表 $\]&rZVi  
authorized share capital 法定股本 El.hu%#n*G  
automated quotation system 自动报价系统 C8Qa$._  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 2+QYhdw  
自动交易系统〔香港期货交易所有限公司〕 S|
7!{}  
automatic adjustment mechanism 自动调整机制 WvBc#s-  
automatic adjustment system 自动调整系统 +nXK-g;)'  
Automatic Clearing House 自动票据交换所 =&ks)MH-  
automatic exchange rates accumulation system 自动化汇率累集系统 ;<Ar=?  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 9x>d[-#y:J  
automatic teller machine [ATM] 自动柜员机 -likj#Z  
autopay 自动转帐 y\Ic@-aWI  
available assets 可用资产 m1B+31'>^  
available fiscal reserve 现存财政储备 b:lP%|7  
available profit 可用利润 jL%x7?*U0  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 8Kg n"M3  
average 平均；平均数；海损 j|U#)v/  
average basic salary 平均基本薪金 gkES5Q  
average consumer expenditure 平均消费开支；一般消费开支 6kpg+{;  
average cost 平均成本 * w?N{.  
average cost of land production 增辟土地平均成本 'EbWFMjy  
average daily turnover 平均每日成交额 jQ2Ot<  
average daily wage rate 平均每日工资率 gtk7)Uh  
average expenditure pattern 平均开支模式 x=b7':nQ  
average growth rate 平均增长率 tzZ`2pSh  
average net fixed assets 固定资产平均净值 &O9 |#YUq  
average of relatives 相对价格平均数 H`1{_  
average price 平均价格 W+UfGk}A  
average propensity to consume 平均消费倾向；一般消费倾向 6-z%633DL  
average propensity to save 平均储蓄倾向；一般储蓄倾向 xTj|dza  
average rate 平均率 _ba>19csq%  
average revenue 平均收入；平均收益 #gz M|  
average stock 平均库存；平均存货 9$cWU_q{  
average yearly rent 平均年租 /67 h&j  
avoidance of double taxation 避免双重课税 F Sw\_[^CQ  
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 Q.l}NtHwV  
A#.edVj.g4  
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