一些有用的会计术语(也不知道发的地方对不对)A

A: w\ 7aAf3O  
A share Ａ股；甲类股份 =k22f`8ew  
abatement of tax 减税；减扣免税额 > v ]-B"Y  
ABN AMRO Bank N.V. 荷兰银行 JZB@K6 ~dO  
above-the-line expenditure 线上项目支出；经常预算支出 d!]_n|B@9  
above-the-line receipt 线上项目收入；经常预算收入 D$y-Kh  
ABSA Asia Limited 南非联合亚洲有限公司 V .VV:`S  
absolute change 绝对数值变更 Fs)m;C
 
absolute expenditure 实际开支 qct:xviH<|  
absolute guideline figure 绝对准则数字 a,*~wmg  
absolute interest 绝对权益 1]Gp\P}  
absolute order of discharge 绝对破产解除令 `1"Xj ^ YM  
absolute profit margin 绝对利润幅度 w B[H&  
absolute value 实值；绝对值 ?BnjtefIe  
absolutely vested interest 绝对既得权益 ~gvw6e*[  
absorbed cost 已吸收成本；已分摊成本 {F+iL&e)  
absorption 吸收；分摊；合并 n:[GK_  
absorption rate 吸收率；摊配率；分摊率 rui]_Fn]I  
ACB Finance Limited 亚洲商业财务有限公司 -dsE9)&8DX  
acceptable form of reciprocity 合理的互惠条件 j /=4f�  
acceptable rate 适当利率；适当汇率 .[4Dvt|>6  
acceptance agreement 承兑协议 >D/+04w  
acceptance for honour 参加承兑 B>W!RyH8o  
acceptor 承兑人；接受人；受票人 Q@/358.LA  
acceptor for honour 参加承兑人 `.a~G y  
accident insurance 意外保险 @^kt[$X;  
Accident Insurance Association of Hong Kong 香港意外保险公会 KN9e""  
accident insurance scheme 意外保险计划 Acib<Mi2!-  
accident year basis 意外年度基准 \Lu] %}  
accommodation 通融；贷款 tB7g.)yZb  
accommodation bill 通融票据；空头票据 x(/{]$h  
accommodation party 汇票代发人 u|]`
gsFZ\  
account balance 帐户余额；帐户结余 %t\~3pw=  
account book 帐簿 }H<87zH  
account collected in advance 预收款项 |v%xOl  
account current book 往来帐簿 +=A53V[C  
account of after-acquired property 事后取得的财产报告 EAM2t|MG.  
account of defaulter 拖欠帐目 IQ"9#{o  
account payable 应付帐款 !o&b:7  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 B7!dp`rPp  
account receivable 应收帐款 w>ap8>
<4  
account receivable report 应收帐款报表 !*l5%H  
account statement 结单；帐单；会计财务报表 r*t\\
2  
account title 帐户名称；会计科目 BTu_$5F  
accountant's report 会计师报告 W{v-(pW  
Accountant's Report Rules 会计师报告规则 A[O'e  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Z,jK(7D(  
Accounting Arrangements 《会计安排》 c*#*8R9.y  
accounting basis 会计基础 @d86l.=  
accounting by Official Receiver 破产管理署署长呈交的帐目 }hv" ku6!  
Accounting Circular 《会计通告》 '+c
Px\4  
accounting class 会计类别 B#U:6Ty  
accounting date 记帐日期；会计结算日期 #$[}JiuL/  
accounting for money 款项核算 0*Is#73rjY  
Accounting Officer 会计主任 jVtRn.qh  
accounting period 会计报告期；会计期 "~&d=f0m  
accounting policy 会计政策；会计方针 {)d{:&*K.  
accounting practice 会计惯例 mlD 1 o  
accounting principle 会计准则 d=_Wgz,d  
accounting record 会计记录 9xm'0 '  
accounting report 会计报告 d2e4=/A%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 / !*+9+h  
Accounting Society of China 中国会计学会 )2jBhT  
accounting statement 会计报表 wNgS0{}&`  
accounting system 会计制度；会计系统 *N
#{~  
accounting transaction 会计事项；帐务交易 ;K9rE3  
accounting treatment 会计处理 oH|<(8efD  
accounting year 会计年度 zn@yt%PCV  
accretion 增值；添加 +(|6Wv  
accrual 应计项目；应累算数目 JxM[LvVi  
accrual basis 应计制；权责发生制 E}WO?xxv74  
accrual basis accounting 应计制会计；权责发生制会计 $m-rn'Q  
accrue 应累算；应计 CAl]Kpc  
accrued benefit 应累算利益 n@Ar%%\  
accrued charges 应计费用 5==}8<$  
accrued cumulative preference share dividend 应累算的累积优先股股息 7#BUd/  
accrued expenses 应累算费用 psZAO,p  
accrued interest payable 应付利息；应计未付利息 3'zm)SXJ  
accrued interest receivable 应收利息；应计未收利息 T1Q c?5K^  
accrued right 累算权益 Tn7(A^h'  
accruing profit 应累算的利润 ?A4t &4  
accumulated fiscal reserve 累积财政储备 `Mxi2Y{vp  
accumulated profit 累积利润；滚存溢利 oJEUNgY&  
accumulated reserve 累积储备 BcvCm+.S:  
accumulation of surplus income 累积收益盈余 xrPC  
acquired assets 既得资产  qg+bh  
acquisition 收购；购置；取得 p7pJ90~E  
acquisition cost 购置成本 _a 40lcP  
acquisition expenses 购置费用 VV1I2YcKt  
acquisition of 100% interest 收购全部股权 =7U_ jDME  
acquisition of control 取得控制权 oHbG-p  
acquisition of fixed assets 购置固定资产 QP{V  
acquisition of shell “买壳” +$F_7Hx  
acquisition price 收购价 WI$MT6  
act of God 天灾 ,9C~%c0Pw  
acting partner 执事合伙人 U- a+LS  
active market 买卖活跃的市场；交投畅旺的市场；旺市 hi30|^l-  
active partner 积极参与的合伙人 0cwb^ffN  
active trading 交投活跃 e5 ?;{H  
actual circulation 实际流通 TEK]$%2  
actual cost 实际成本 eaxp(VX?oy  
actual expenditure 实际开支；实际支出 /M1 /  
actual income 实际入息；实际收入；实际收益 NJ;D Qv  
actual market 现货市场 u`]J]gE  
actual price 现货价；实际价格 7O,y%NWaK  
actual profit 实际利润 }RvP*i  
actual quotation 实盘；实际价位；实际报价 oe
8six
Z[  
actual year basis 按实际年度计算 L/VlmN_v>s  
actuals 实货 18AKM  
actuarial investigation 精算调查 d}.*hgk  
actuarial principle 精算原则 c9eLNVM  
actuarial report 精算师报告 kq SpZoV0'  
Actuarial Society of Hong Kong 香港精算学会 7jZ=+2  
actuarial valuation 精算师估值 zNs8yMnFr  
actuary 精算师 s]"NqwIPK  
ad referendum agreement 暂定协议；有待覆核的协定 -Pr1
r  
ad valorem duty 从价税；按值征税 MyyNYZ  
ad valorem duty system 从价税制 .cV<(J 5o  
ad valorem fee 从价费 gJ8+HV  
ad valorem tariff 从价关税 fgW>U*.ar  
additional allowance 额外免税额 vThK@P!s  
additional amount for unexpired risk 未过期风险的额外款额 v{Rj,Ou  
additional assessable profit 补加应评税利润 o"Dk`L2  
additional assessment 补加评税 2)A% 'Akf  
additional commitment 额外承担 xSQ:#o=8G  
additional commitment vote 额外承担拨款 i'$V'x'k  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 VR@V3 ~  
additional dependent parent allowance 供养父母额外免税额 {F/0pvP9  
additional provision 额外拨款 csPziH$wl  
additional stamp duty 附加印花税 n
Ycj6?
 
additional tax 补加税罚款；补加税款 z|o7k;raH  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 fU )@Lj1Wo  
adjudged bankrupt 被裁定破产 #]iSh(|8  
adjudicated bankrupt 裁定破产人 6Ch [!=p{  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 DO#!ce  
adjudication of bankruptcy 裁定破产；宣告破产 f
+/AD  
adjudication of insolvency 裁定无力偿还债务 |Mj2lZS  
adjusted actual 经调整的实数；调整后的实数 R3;,EL{H&  
adjusted current assets 经调整的流动资产；调整后的流动资产 FG^Jh5  
adjusted figure 经调整的数字；调整后的数额 ld-Cb3R^  
adjusted liabilities 经调整的负债；调整后的负债 c?;YufH'j
 
adjusted loss 经调整的亏损；调整后的亏损 !5hNG('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 \Tc<27-  
adjusted profit 经调整的利润；调整后的利润 pE<@  
adjusted surplus 经调整的盈余额；调整后的盈余额 b=5"*=T{+  
adjusted value 经调整的价值；调整后的价值 g8JO/s5xV  
adjustment 调整；修订；理算〔保险〕 <@DF0x!  
adjustment centre 调剂中心 O]>FNsh!  
adjustment lag 调整过程的时间差距；调整时差 LovVJ^TD0i  
adjustment mechanism 调整机制 ^Lx(if WJ  
adjustment of loss 亏损调整 ,co~@a@9  
adjustment process 调整过程；调整程序 &X^ -|7~N  
adjustment range 调整幅度 /YP,Wfd%
 
administered exchange rate 受管制汇率 {xFgPtCM  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 zT\nj&7  
administration expenses 行政费用 [p+]H?(A  
administration fee 手续费；行政费 [IF5Iv\b  
administration in bankruptcy 破产管理 Pp*:rA"N  
administration order 遗产管理令 < )dqv0=  
administrator 管理人；遗产管理人 J-6l<%962%  
administrator of the estate 遗产管理人 3N(5V;ti  
admission of debt 债项承认书 4@b~)av)  
admission of proof 接纳债权证明 <}G*/ z?/  
advance 放贷款项；垫付款项；预支款项；预付款项 0%Y8M` ~s7  
advance account 暂支帐目；预付款帐户 fd{75J5%  
advance compensation 预付补偿金 K/Q%tr1W0  
advance from shareholder 股东垫款  zz)[4G  
advance pending reimbursement 预支以待日后付还 XB8g5AxR  
advanced economy 先进经济体系 ,G q?  
advancement 预付；预付财产 >9Yo:b:f  
advances warrant 垫款令 EpX.{B@B_[  
advancing 贷出 jujhK'\  
adverse balance 逆差 4=G)j+RCH  
adverse exchange 逆汇 78=a^gRB  
advertisement addressed to shareholders 在报章刊登的致股东通告 H{}Nr 4  
advice for collection 托收通知书 9;\a|8O  
advice of drawing 提款通知书；汇票通知书 @>r3=s.Q  
advice of payment 付款通知 (R.l{(A  
Advisory Committee [Securities and Futures Commission] o =oXL2}  
谘询委员会〔证券及期货事务监察委员会〕 S,ENbP%0r  
Advisory Committee on Diversification 经济多元化谘询委员会 |XDbf3^6  
affidavit 誓章；遗产申报誓章 E%[2NsOM]  
affidavit of no receipt 述明无收款的誓章 X]Aobtz  
affiliate 联号；联营公司；附属公司 N)kZ2|oD  
affiliated company 附属公司；联号；联营公司 u<VR;p:y  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 k10g %K4g  
affordability 负担能力 3 #8bG(  
African Development Bank [AfDB] 非洲开发银行 f: j9ze  
after-acquired property 事后取得的财产 G^G= .9O  
after-hours dealing 市后交易 )p$a1\~m  
after-tax profit 税后盈利；税后利润；税后溢利 I@$cw
3  
agency agreement 代理协议 \E(Negt7  
agency expenses 代理机构的开支 ` XvuyH  
agency fee 代理费 n=z=%T6  
Agency Law 《代理法》 Ft<6`C  
agent 代理人；承销人 %4=
r .9  
agent of company 公司代理人 LpQ=Y]{j  
agent's fee 代理人费；经纪费 o*fNY  
aggregate 总计；总数；总体数字 n(}W[bZ4  
aggregate amount 总款额；总额 oMb&a0-7u  
aggregate assets and liabilities 总体资产与负债 M$jU-;hRH  
aggregate at constant price 按固定价格计算的总体数字 _d[4EY  
aggregate demand 总需求 -4%{Jb-1  
aggregate gross position 总持仓量 g< F7UA  
aggregate limit 总限额 &>@  
aggregate of salaries tax 合计薪俸税 hT=6XO od4  
aggregate performance 总体表现；总体业绩 :t7M'BSm2z  
aggregate supply 总体供应 pie,^-_.g  
aggregate surplus 总盈余 ^69ZX61vt  
aggregate total 整体总额 8\N`2mPt  
aggregate value 总值；合计价值 >FR;Ux~a  
aggregated basis 合计基准 !`A]
YcQ  
aggregated net chargeable income 合计应课税入息实额 0SHF 8kek  
aggregation 合并计算；合计；总和 z]twh&^1L  
aggregation of incomes of husband and wife 夫妇入息合并计算 TtWE:xE  
aggregation of property 财产的总和  dcd9AW=  
agio 差价；贴水 0b)q,]l]  
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》 {:63% j  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment iI]E%
H}  
《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》 I+!?~]AUuq  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment @VzD>?)  
《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》 ~S85+OJ;M  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment pzQWr*5a  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 kKFhbHUZa  
agreement for a settlement 授产协议 8mmHefZ}2!  
agreement for assignment 转让协议 yUyx&Y/  
agreement for sale 售卖协议；买卖协议 WZ A8D0[  
agreement for sale and purchase 买卖协议 !wU~;sL8C3  
agreement for the payment of interest 支付利息协议 \#hp,XV>  
agreement for the repayment of money 还款协议 )B!64'|M  
agreement of reinsurance 再保险协议 F?!X<N
{  
Agricultural Bank of China 中国农业银行 1
.U9EuI  
air passenger departure tax 飞机乘客离境税 1v?|n8  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 @ptE&
m  
airport tax 机场税 S^,q{x*T  
alcohol duty 酒精税 &gr)U3w  
alienation 让与；让渡；转让 3d>3f3D8;  
alimony 生活费；赡养费 e8Y;~OAj[  
All Ordinaries Index [AOI] 所有普通股指数 <hv {,1p-r  
all risks 全险；综合险 aANzL  
All Sales Record for Stock Market 《股票市场成交报告》 !&f>,?wlP  
Allied Capital Resources Limited 新联财务有限公司 Mb1K:U  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 tLD(%s_  
allocation letter 拨款信件 GGWdMGI/  
allocation of fund 分配款项；预留款项 4g
 "_E  
allocation of profit 利润分配；溢利分配 zz7#gU  
allocation warrant 拨款令 ssx#\  
allotment 分配；配股 0sR+@\  
allotment notice 股份配售通知；配股通知 |EjMpRNE  
allotment of shares 股份分配 ar%!h~  
allowable 可获宽免；免税的 z~f;5xtI  
allowable business loss 可扣除的营业亏损 <CIy|&J6  
allowable expenses 可扣税的支出 @((Y[<  
allowance 免税额；津贴；备抵；准备金 mC,:.d  
allowance for debts 债项的免税额 2Sha&Z*CE  
allowance for depreciation by wear and tear 耗损折旧免税额 &x#3N=c#  
allowance for funeral expenses 殡殓费的免税额 g{U?Y"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1M<;}hJ{/  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~\QN.a  
allowance to debtor 给债务人的津贴 )/Mk\``j  
alteration of capital 资本更改 X%lk] &2  
alternate trustee 候补受托人 HC$rC"f  
amalgamation 合并 o6@`aU  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s~)I1G  
ambit of charges 征税范围；收费范围 <0M2qt8  
amended valuation 经修订的估值 AnD#k
]  
American Commodities Exchange 美国商品交易所 # VAL\Z  
American Express Bank Limited 美国运通银行 iuGly~  
American Stock Exchange 美国证券交易所 C"[d bh!  
amortization 摊销 ]T<\d-!CZN  
amount due from banks 存放银行同业的款项 t91z<Y|  
amount due from banks abroad 存放海外银行同业的款项 g4U`Qf3  
amount due from holding companies 控股公司欠款 bPL.8hX   
amount due from local banks 存放本港银行同业的款项 U~l.%mu
i  
amount due to banks 银行同业的存款 RX cfd-us  
amount due to banks abroad 海外银行同业的存款 FhAYk  
amount due to holding companies 控股公司存款 +DR,&;  
amount due to local banks 本港银行同业的存款 _C&XwCIm  
amount due to outport banks 外埠银行同业的存款 jFwu&e[9;  
amount for note issue 发行纸币的款额 Frd`u.I  
amount of bond 担保契据的款额 -SeHz.`N  
amount of consideration 代价款额 c_Fz?R+f?K  
amount of contribution 供款数额 'X(Sn3  
amount of indebtedness 负债款额 )N}
.n2Y8W  
amount of principal of the loan 贷款本金额 enB2-)<K  
amount of rates chargeable 应征差饷数额 E8Y(C_:s  
amount of share capital 股本额 |jw{7\+  
amount of sums assured 承保款额 p8bAz  
amount of variation 变动幅度 f$I$A(0P  
amount of vote 拨款数额 y=k!>Y|E  
amount payable 应付款额 -q")qNt.  
amount receivable 应收款额 1!"iN~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 T{B\1|2w  
analysis 分析 '6zk>rN  
ancillary risk 附属风险 9'I$8Su  
annual account 周年帐目；周年帐目报表；年度决算；年结 RkTO5XO  
annual accounting date 年结日期 MWHzrqCA  
annual allowance 每年免税额；年积金；年度津贴；年津 7c>{og6  
annual balance 年度余额 Cz)/Bq  
annual disposable income 每年可动用收入 #_9Jam%M  
annual estimates 周年预算 9X ^D(  
annual fee 年费 [qHtN.  
annual general meeting 周年大会 NB)$l2<d  
annual growth rate 年增率；每年增长率 {K ,-fbE  
annual long-term supplement 长期个案每年补助金 *T:gx:Sg/  
annual pensionable emolument 可供计算退休金的年薪 -_p@I+B  
annual report 年报 =t!$72g\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +T*]!9%<`:  
annual return 周年报表；周年申报表；每年报税表格 ^Sj*  
Annual Return Rules 《周年报表规则》 $-l\&V++F  
annual review of consumer prices 每年消费物价回顾 &l;wb.%ijW  
annual roll-forward basis 逐年延展方式 _2p D  
annual salary 年薪 K!A;C#b!  
annual statement 年度报表；年度决算表 skzTw66W.  
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 M?I^Od'8  
annuitant 年金受益人 96P3B}Dk  
annuity 年金 ;:4PT~\*  
annuity contract 年金合约 Z0!yTM/C  
annuity on human life 人寿年金 $geDB~ 2>  
antecedent debt 先前的债项 Q~#[_Upkc  
ante-dated cheque 倒填日期支票 wU(N<9  
anticipated expenditure 预期开支 _]q%Hve  
anticipated net profit 预期纯利 &br_opNi  
anticipated revenue 预期收入 r6:c<p[c  
anti-inflation measure 反通货膨胀措施 n\'@]qG)Z4  
anti-inflationary stance 反通货膨胀立场 whb,2=gIE  
apparent deficit 表面赤字 K
sFkC=  
apparent financial solvency 表面偿债能力 o)SA^5  
apparent partner 表面合伙人 p5?8E$VHV  
application for personal assessment 个人入息课税申请书  /}&@1  
application of fund 资金应用 oV,lEXz  
application to release as liquidator and to destruct the books of accounts and documents #1VejeTi  
申请免除清盘人职务及毁灭帐簿与文件 jB-wJNP/  
appointed actuary 委任精算师 }$D{YHF  
appointed auditor 委任核数师；委任审计师 P d)<Iw^<
 
appointed trustee 委任的受托人 y1*z,"dx  
appointer 委任人 !^_G~`r$2J  
apportioned pro rata 按比例分摊 Zzea  
apportionment 分配；分摊 t#sw{RO  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?CHFy2%Y  
apportionment formula 分摊方程式 Zrm!,qs  
apportionment of estate duty 遗产税的分摊 rwCjNky!  
appraisal 估价；评估 kO'_g1f<[  
appreciable growth 可观增长 $]I",ef  
appreciable impact 显着影响 e(~Y!:Q#O  
appreciable increase 可观增长 6fcn(&Qk  
appreciation 增值；升值 0{zA6Xu  
appreciation against other currencies 相对其他货币升值 ,W:Bh$%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K.I\E  
appreciation tax 增值税 hJasnY7  
appropriation 拨款；拨用；拨付 ` 8OA:4).  
appropriation account 拨款帐目 t}A n:  
Appropriation Bill 拨款法案 ppXt8G3%x  
appropriation-in-aid system 补助拨款办法 w?Nx^)xX  
approved assets 核准资产 q@8j[15  
approved basket stock 认可一篮子证券 Yt#e[CYnu  
approved budget 核准预算 81&5g'  
approved charitable donation 认可慈善捐款 r5(-c]E7  
approved charitable institution 认可慈善机构 +t`QHvxv  
approved currency 核准货币；认可货币 W y%'<f  
approved estimates 核准预算 1 6G/'Hb  
approved estimates of expenditure 核准开支预算 9<Kc9Z  
approved overseas insurer 核准海外保险人 lL]8~3b  
approved overseas trust company 核准海外信托公司 &bw ``e&c  
approved pooled investment fund 核准汇集投资基金 9G)q U  
approved provident fund scheme 认可公积金计划 3GUJlFj  
approved provision 核准拨款 o^b4l'&o  
approved redeemable share 核准可赎回股份 .X(*mmH  
approved regional stock 认可地区性证券 Ii4lwZnz  
approved retirement scheme 认可退休金计划 mIUpAOC`"Z  
approved subordinated loan 核准附属贷款 (%^Bp\.02!  
arbitrage 套戥；套汇；套利 Lf}@v  
arbitrageur 套戥者；套汇者 -4!i(^w[m/  
arbitrary amount 临时款项 q[T='!Z\  
arrangement 措施；安排；协定 `Q~`Eq?@  
arrears 欠款 Bvy(vc=UDW  
arrears of pay 欠付薪酬 q"%;),@  
arrears of revenue 逾期未收税款；逾期未收的帐项 "i3Q)$"S  
articles of association 组织章程；组织细则；组织章程细则 $IB>a  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6D n[9V  
ascertainment of profit 确定利润 G: p!PB>=  
"Asia Clear" “亚洲结算系统” ' *x?8-KP  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 FMBzTD  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~IP3~m D  
Asian Development Fund [ADF] 亚洲发展基金 ]'a9>o  
Asian dollar bond 亚洲美元债券 <+2M,fq+  
Asian dollar market 亚洲美元市场 ngC|BLT%h  
Asian dollar rate 亚洲美元利率 q9`!T4,  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 q,H 0=\  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 I_/kJ#7vj  
asked price 沽盘；喊价；索价；卖方报价 3[E)/~-  
assessable income 应评税入息 //\UthOT  
assessable loss 应评税亏损 &:ib>EB03=  
assessable profit 应评税利润 |Lz:i+;  
assessable value 应评税值
wtL_c  
assessed profit 估定利润 |[]"{Eo"}  
assessed value 经评估价值 2n`OcXCh/  
assessment 评税；评定；估价；评税单 #Kp/AN5YC  
assessment number 评税编号；估价编号 oztfr<cUH  
assessment of additional tax 补加税评税 std4Nyp  
assessment of performance 业绩评估；实绩评价 sG~5O\,E  
Assessor 评税主任 h0)Wy>B=,  
asset price bubbles 资产价格泡沫 qp@:Zqz8  
asset-backed securities 具资产保证的证券 wt@q+9:  
assets accretion 资产增值 K[(h2&  
assets and liabilities 资产与负债 &v
#*  
assets betterment statement 资产递增表；资产改进表 #[a+m  
assets lending 实物放款；有抵押贷款 8`/nk`;  
assets of the company passing on the death 死者去世时转移的公司资产 (!^(74  
assets pledged as security for liabilities 用作负债抵押的资产 o]vU(j_Ju  
assets portfolio 资产投资组合 B[R1XpB7  
assets price 资产价格 $A/$M\:  
assets quality 资产质素 Wi?37EHr  
assets realization 资产变现 b-x,`s  
assets refinancing arrangement 资产再集资安排 +R_w- NI  
assets securitization 资产证券化 ^KsiTVY  
assets situated outside Hong Kong 在香港以外地方的资产 5YG?m{hyn_  
assets stripping 削减资产；拆卖资产 YLfZ;W|6u  
assets value 资产值 f9Hm2wV  
assignee 承让人 @pKQ}?  
assignment 转让；转让书；转让契 5$|wW}SA  
assignment of interest 权益转让 }FTyRHD|  
assignment of letters patent and trade mark 专利证书及商标转让 `Al5(0Q  
assignment of property 物业转让；物业转让书 liUrw7,  
assignment right 转让权 [foZO&+!  
assignor 转让人 =O)dHY}  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 !PzlrH)M=p  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 u!X$M?D4  
associate member 附属会员 27t23@{YL  
associated body corporate 相联法人团体 'RlPj0Cg  
associated company 相联公司；联属公司 JKkR963 O  
associated corporation 相联法团 P*#H]Pv  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] %-6I  
公认会计师公会〔英国〕 ]B<Hrnn  
Association of Futures Exchange Brokers 香港期货经纪协会 ~ZSP K;D[  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Xh,{/5m  
association of underwriters 承保人组织 <E(#;F^y  
assumption of control 接管 W:7oGZ>4  
assurance 担保；保险；转易；转易书 Vc!;O9dP  
assurance of interest 权益的转易 L.[ H   
at 19XX price 按一九ＸＸ年价格计算 Z5
uetS^  
at a discount 按赔价计算；按贴水价格计算；打折扣 kphv)a4z=  
at a premium 按溢价计算；按升水价格计算 ( *(#;|m  
at call 通知付款；按通知 ^fLePsmd  
at constant market price 按固定市价计算 J/j?;qx]j  
at constant price 按固定价格计算 Xw=>L#Q  
at cost 按成本计算 DFz,>DM;  
at current market price 按当时市价计算；按现时市价计算 oXc!JZ^  
at current price 按当时价格计算；按现时价格计算 L//Z\xr|  
at factor cost 按要素成本计算；按生产要素成本计算 Wh:SZa|  
at money-of-the-day price 按付款当日价格计算 B?nQUIb:  
at or better 按指定或较佳价位〔买卖指令〕 }'mBqn  
at par 按面值计算；平价 A3p@hQl  
at sight 见票即付 t&SC>8M<  
at the close 按收市盘 8}
\Lt  
at the opening 按开市盘 /.<T^p@\&  
attestation 见证；见证条款 vMiZ:*iaj@  
at-the-money option 平价期权 Bf;dp`(/
 
attorney 受权人；受托代表人 [lqwzW{(UN  
attornment 新拥有人承认书 lEBt<  
attributable profit 可归属利润 ,OX(z=i_  
attributable share value 可归属股份价值 #cqia0.H  
Auckland Stock Exchange 奥克兰证券交易所 d7y`AS@q6  
auction 拍卖 Zu\(XN?62  
auctioneer 拍卖商 X=Q)R1~6v  
audit 审计；核数 ]w/`02w"$  
Audit Commission 审计署 M ]dS>W%U  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] /HsJyp+t  
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〕 b8QA>]6A  
audit review 帐目审查 +s:!\(BM  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 }@Ij}Ab>  
audited account 审计帐目；经审计的帐目 `/:ZB6  
audited annual account 经审计的周年帐目 #7IM#tc@  
audited balance sheet 经审计的资产负债表 G}d-L!YbE'  
auditor 核数师；核数主任；审计师 r=<Oy1m/  
auditor's certificate 核数师证明书；审计师证明书 fQ5VRpWGn  
auditor's report 核数师报告；审计师报告 C:/O]slH  
Aussie bond 澳元债券 [2UjY^\;T  
austerity budget 紧缩预算 )z/+!y  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 P {x`eD0  
Australia All Ordinaries Index 澳洲所有普通股票指数 GqXnOmk  
Australian Dollar [AUD] 澳元 {H+~4XG  
Australian Options Market 澳大利亚期权市场 >;eWgQ6V  
Australian Securities Commission 澳洲证券事务监察委员会 aU,Zjm7fp  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 (c ?OcwTH  
Australian Stock Exchange 澳大利亚证券交易所 \f6SA{vR|  
Austrian Schilling [ATS] 奥地利先令 %vvA'WG  
authentication 认证；鉴证 I @TR|  
authority to purchase 委托购买证；委购书 H3YFbR  
authorization 认可；核准；授权；授权书 .eAN`-t;  
authorization by direction 指示授权 |1zoT|}q  
authorization by instruction 指令授权 `Ym7XF&  
authorization by warrant 令状授权 epsh&)5a*  
authorization of unit trust 单位信托的认可 4=S.U`t7  
authorized agent 指定代理人 .7Zb,r  
authorized capital 法定资本 %e2,p&0G  
authorized clerk 出市员 %|$h<~  
authorized dealer 认可交易商 P08=?  
authorized financial institution 认可财务机构 +1R?R9^Fw  
authorized fund 认可基金 n0_q-
8r  
authorized fund house 获授权的基金公司；认可基金公司 R _WP r[P  
authorized institution 认可机构
CfKvC  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 *Ppb;   
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 )-q#hY  
authorized insurer 获授权保险人；获认可承保人 dd#=_xe  
authorized investment 特准投资项目 \jDD=ew  
authorized person 获授权人 ufE;rcYE  
authorized representative 获授权代表 >NWrT^rk
 
authorized share capital 法定股本 yrOWC  
automated quotation system 自动报价系统 ?!=yp#  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] :DTKZ9>2D  
自动交易系统〔香港期货交易所有限公司〕 095:"GvO  
automatic adjustment mechanism 自动调整机制 ;LRY h?  
automatic adjustment system 自动调整系统 S"ZH5O(  
Automatic Clearing House 自动票据交换所 JsohhkJNGi  
automatic exchange rates accumulation system 自动化汇率累集系统 cRPW  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ]zEatY  
automatic teller machine [ATM] 自动柜员机 1*\JqCR  
autopay 自动转帐 XdX1GH*C  
available assets 可用资产 4}@J]_]Z  
available fiscal reserve 现存财政储备 wQ /IT}-  
available profit 可用利润 'thWo wE  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 FES_:?.0  
average 平均；平均数；海损 r>4HF"Nm  
average basic salary 平均基本薪金 jnfktDV'  
average consumer expenditure 平均消费开支；一般消费开支 Atc<xp  
average cost 平均成本 ;i*<HNQ  
average cost of land production 增辟土地平均成本 | +osEHC  
average daily turnover 平均每日成交额 "]\sw"zO?  
average daily wage rate 平均每日工资率 D#}t)$"  
average expenditure pattern 平均开支模式 n qSjP5  
average growth rate 平均增长率 ME"B1Se\  
average net fixed assets 固定资产平均净值 n1+1/  
average of relatives 相对价格平均数 ?.tnaE  
average price 平均价格 6-8,qk  
average propensity to consume 平均消费倾向；一般消费倾向 K.s\xA5`_  
average propensity to save 平均储蓄倾向；一般储蓄倾向 EXDZehLD<]  
average rate 平均率 npC:SrI%  
average revenue 平均收入；平均收益 *->2$uWP  
average stock 平均库存；平均存货 bBwQ1,c$  
average yearly rent 平均年租 iV#sMJN9  
avoidance of double taxation 避免双重课税 %M8m 8 )  
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 T<:mG%Is  
Cngi5._Lb  
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