一些有用的会计术语(也不知道发的地方对不对)A

A: nIJ2*QJ  
A share Ａ股；甲类股份 3JM0 m (  
abatement of tax 减税；减扣免税额 (:Rj:8{  
ABN AMRO Bank N.V. 荷兰银行 .)o<'u@Ri  
above-the-line expenditure 线上项目支出；经常预算支出 
fy" q  
above-the-line receipt 线上项目收入；经常预算收入 |u8IQR'B  
ABSA Asia Limited 南非联合亚洲有限公司 0]=|3-n  
absolute change 绝对数值变更 Y%y=  
absolute expenditure 实际开支 &p=Uus  
absolute guideline figure 绝对准则数字 Nw[TP G5  
absolute interest 绝对权益 }.ZX.qYX  
absolute order of discharge 绝对破产解除令 p/L|;c  
absolute profit margin 绝对利润幅度 )isz }?Dj  
absolute value 实值；绝对值 b?eIFI&w^l  
absolutely vested interest 绝对既得权益 "n3r,  
absorbed cost 已吸收成本；已分摊成本 fVx<f.xuW  
absorption 吸收；分摊；合并 Ya{$:90(4  
absorption rate 吸收率；摊配率；分摊率 rpH ,c[D  
ACB Finance Limited 亚洲商业财务有限公司 $q,2VH:Ip  
acceptable form of reciprocity 合理的互惠条件 Q.X)QCp#r  
acceptable rate 适当利率；适当汇率 ;"46H'>!  
acceptance agreement 承兑协议 {Qbg'|HO=l  
acceptance for honour 参加承兑 ekC 1wN l  
acceptor 承兑人；接受人；受票人 |N, KA|Gdq  
acceptor for honour 参加承兑人 H<41H;m  
accident insurance 意外保险 NQ~keN  
Accident Insurance Association of Hong Kong 香港意外保险公会  #v+2W  
accident insurance scheme 意外保险计划 !m8MyZ}%  
accident year basis 意外年度基准 K}7E;O5m"  
accommodation 通融；贷款 ;:2]++G  
accommodation bill 通融票据；空头票据 0'q&7 MV  
accommodation party 汇票代发人 c-1,((p  
account balance 帐户余额；帐户结余 o;5 J=  
account book 帐簿 /vC|_G|{  
account collected in advance 预收款项 A) {q7WI  
account current book 往来帐簿 B8A-|S!,U  
account of after-acquired property 事后取得的财产报告 B!{vSBq  
account of defaulter 拖欠帐目 r,I';vm<`  
account payable 应付帐款 ;PM(q<@\  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 DmzK* O{  
account receivable 应收帐款 qj|P0N{7  
account receivable report 应收帐款报表 Bv-|#sdxm  
account statement 结单；帐单；会计财务报表 \cJ?2^Eq  
account title 帐户名称；会计科目 w]<V~
X  
accountant's report 会计师报告 LB9D6,*t  
Accountant's Report Rules 会计师报告规则 ^#-d^ )f;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ws}cMX]*  
Accounting Arrangements 《会计安排》 /bm2v;  
accounting basis 会计基础 v *'anw&Z  
accounting by Official Receiver 破产管理署署长呈交的帐目 ZAATV+Z  
Accounting Circular 《会计通告》 o>4mkh[3  
accounting class 会计类别 @ ;T|`Y=7  
accounting date 记帐日期；会计结算日期 Yf1&"WW4  
accounting for money 款项核算 fv@mA--  
Accounting Officer 会计主任 7Yv1et |  
accounting period 会计报告期；会计期 8w4-Ud*$i  
accounting policy 会计政策；会计方针 ki|KtKAu_9  
accounting practice 会计惯例 HrOq>CSR  
accounting principle 会计准则 A]<+Aq@{  
accounting record 会计记录 zEM c)  
accounting report 会计报告 RBOb/.$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6ijL+5  
Accounting Society of China 中国会计学会 '%Fg+cZN\  
accounting statement 会计报表 _\"2Mdk`]  
accounting system 会计制度；会计系统 ^Pwtu  
accounting transaction 会计事项；帐务交易 ,gO}H)v]t  
accounting treatment 会计处理 F#b^l}  
accounting year 会计年度 E5;6ks)  
accretion 增值；添加 DtEvt+h  
accrual 应计项目；应累算数目 ;-0 d2Z  
accrual basis 应计制；权责发生制 `GDWy^-Q+!  
accrual basis accounting 应计制会计；权责发生制会计 hw5NHZ I'  
accrue 应累算；应计 5S9i>B  
accrued benefit 应累算利益 (r6'q0[  
accrued charges 应计费用 I3I1<}>]Z  
accrued cumulative preference share dividend 应累算的累积优先股股息 {{:QtkN  
accrued expenses 应累算费用 lwSZpS  
accrued interest payable 应付利息；应计未付利息 yf4I<v$y  
accrued interest receivable 应收利息；应计未收利息 gPE`mE  
accrued right 累算权益 s7d4)A%  
accruing profit 应累算的利润 Ei HQ&u*  
accumulated fiscal reserve 累积财政储备 4 EE7gkM5  
accumulated profit 累积利润；滚存溢利 Tv[h2_+E  
accumulated reserve 累积储备 <(Rbu2_  
accumulation of surplus income 累积收益盈余 #}p@+rkg2  
acquired assets 既得资产 2RbK##`vC  
acquisition 收购；购置；取得 *SK`&V  
acquisition cost 购置成本 w!%"b03q  
acquisition expenses 购置费用 oBS m>V
 
acquisition of 100% interest 收购全部股权 u<['9U  
acquisition of control 取得控制权 _j\GA6  
acquisition of fixed assets 购置固定资产 O7"16~a  
acquisition of shell “买壳” wi/qI(O!  
acquisition price 收购价 9oU1IT9   
act of God 天灾 NNxzZ!q!  
acting partner 执事合伙人 <*Gd0 v%  
active market 买卖活跃的市场；交投畅旺的市场；旺市 BROn2aSx%  
active partner 积极参与的合伙人 S[;d\Z]~  
active trading 交投活跃 L`"j>),  
actual circulation 实际流通 /:;"rnvq  
actual cost 实际成本 GYt|[GC  
actual expenditure 实际开支；实际支出 I~ 1Rt+:  
actual income 实际入息；实际收入；实际收益 2C Fgit  
actual market 现货市场 F{G.dXZZ<  
actual price 现货价；实际价格 FeT| Fh:L  
actual profit 实际利润 (zX75QSKV  
actual quotation 实盘；实际价位；实际报价 qKD Nw8>  
actual year basis 按实际年度计算 vlqL  
actuals 实货 P:>]a$Is  
actuarial investigation 精算调查 yBRYEqS+  
actuarial principle 精算原则 `aDVN_h{6  
actuarial report 精算师报告 =[:pm)  
Actuarial Society of Hong Kong 香港精算学会 5c\dm  
actuarial valuation 精算师估值 ES\=MO5a7  
actuary 精算师 }60/5HNr  
ad referendum agreement 暂定协议；有待覆核的协定 $x*(D|\'<  
ad valorem duty 从价税；按值征税 \ZtKaEXnx  
ad valorem duty system 从价税制 .*X=JFxl  
ad valorem fee 从价费 7NRm\%^q  
ad valorem tariff 从价关税 *zwo="WA\t  
additional allowance 额外免税额 @\WeI"^F8  
additional amount for unexpired risk 未过期风险的额外款额 IuY4R0Go  
additional assessable profit 补加应评税利润 h0?w V5H  
additional assessment 补加评税 X4<Y5?&0  
additional commitment 额外承担 C~IE_E&Q`  
additional commitment vote 额外承担拨款 s o7.$]aV  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Pj1k?7  
additional dependent parent allowance 供养父母额外免税额 3T/&T`T+c  
additional provision 额外拨款 8+ ]'2{  
additional stamp duty 附加印花税 Ro_jf

M  
additional tax 补加税罚款；补加税款 ^'n;W<\p)  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书  [a_o3  
adjudged bankrupt 被裁定破产 #||D,[ _=+  
adjudicated bankrupt 裁定破产人 3RF`F i  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8O_yZ ~Z4  
adjudication of bankruptcy 裁定破产；宣告破产 1H?I?IT30  
adjudication of insolvency 裁定无力偿还债务 i<(~J4}b  
adjusted actual 经调整的实数；调整后的实数 Sf*gAwnW  
adjusted current assets 经调整的流动资产；调整后的流动资产 &xpvHKJl  
adjusted figure 经调整的数字；调整后的数额 XE]"RD<z  
adjusted liabilities 经调整的负债；调整后的负债 e{H(  
adjusted loss 经调整的亏损；调整后的亏损 0g;)je2_2?  
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 DYoGtks(  
adjusted profit 经调整的利润；调整后的利润 F'-XAI <3  
adjusted surplus 经调整的盈余额；调整后的盈余额 -Jf}3$Ra  
adjusted value 经调整的价值；调整后的价值 D"2bgw  
adjustment 调整；修订；理算〔保险〕 +4Fw13ADE  
adjustment centre 调剂中心 \XO'7bNu-  
adjustment lag 调整过程的时间差距；调整时差 tH~>uOZW  
adjustment mechanism 调整机制 ~uV(/?o%  
adjustment of loss 亏损调整 ^wD`sj<Qg  
adjustment process 调整过程；调整程序 ]57yorc`  
adjustment range 调整幅度
=ym<y
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administered exchange rate 受管制汇率 8 C9ny}  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 CvR-lKV<  
administration expenses 行政费用 +* j8[sz  
administration fee 手续费；行政费 s7sTY   
administration in bankruptcy 破产管理 {VXucGI|  
administration order 遗产管理令 1rS8+!9C  
administrator 管理人；遗产管理人 %P{3c~?DH  
administrator of the estate 遗产管理人 |?]doBm|  
admission of debt 债项承认书 >FKwFwT4D  
admission of proof 接纳债权证明 >_\[C?8  
advance 放贷款项；垫付款项；预支款项；预付款项 . :>e"D  
advance account 暂支帐目；预付款帐户 d"n"A?nXh  
advance compensation 预付补偿金 Sfa=AV7K  
advance from shareholder 股东垫款 \ @[Q3.VX  
advance pending reimbursement 预支以待日后付还 [9B1%W  
advanced economy 先进经济体系 !{{gL=_@  
advancement 预付；预付财产 "$aoIXv  
advances warrant 垫款令 RehraY3q  
advancing 贷出 AWE ab  
adverse balance 逆差 ?;H}5>^8P  
adverse exchange 逆汇 jEwt1S V  
advertisement addressed to shareholders 在报章刊登的致股东通告 i(OeE"YA  
advice for collection 托收通知书 3<xDxj0<  
advice of drawing 提款通知书；汇票通知书 FE]UqB  
advice of payment 付款通知 P-nhG  
Advisory Committee [Securities and Futures Commission] N|Ag8/2A  
谘询委员会〔证券及期货事务监察委员会〕 Fi;H  
Advisory Committee on Diversification 经济多元化谘询委员会 hSR+7qN<e  
affidavit 誓章；遗产申报誓章 "<{|ni}  
affidavit of no receipt 述明无收款的誓章 @g4o8nH}  
affiliate 联号；联营公司；附属公司 u1Slu%^e  
affiliated company 附属公司；联号；联营公司 }r!+wp   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 +iFt)  
affordability 负担能力 Je6w
io-4  
African Development Bank [AfDB] 非洲开发银行 5 7t.Ud  
after-acquired property 事后取得的财产 )5LT!14  
after-hours dealing 市后交易 ]wdE :k,D  
after-tax profit 税后盈利；税后利润；税后溢利 (tOhuSW  
agency agreement 代理协议 V-@4s}zX  
agency expenses 代理机构的开支 z<mN-1PM7&  
agency fee 代理费 abm 3q!a-  
Agency Law 《代理法》 -{ 1P`&G  
agent 代理人；承销人 }8#Ed;%K  
agent of company 公司代理人 X-_VuM_p  
agent's fee 代理人费；经纪费 Z\EA!Cs3  
aggregate 总计；总数；总体数字 !C05;x8{  
aggregate amount 总款额；总额 GT)7VFrL  
aggregate assets and liabilities 总体资产与负债 aEvbGo  
aggregate at constant price 按固定价格计算的总体数字 & ]]l0B  
aggregate demand 总需求 $/D?Vw:]  
aggregate gross position 总持仓量 )=d)j^t9  
aggregate limit 总限额 h=gtuaR4  
aggregate of salaries tax 合计薪俸税 5;HGS{`  
aggregate performance 总体表现；总体业绩 ~{tO8 ]  
aggregate supply 总体供应 qbfX(`nS  
aggregate surplus 总盈余 fc8ODk*;E  
aggregate total 整体总额 +cqUp6x.  
aggregate value 总值；合计价值 oJr+RO  
aggregated basis 合计基准 2#R$-*;#  
aggregated net chargeable income 合计应课税入息实额 < $e#o H  
aggregation 合并计算；合计；总和 m^!j)\sM5  
aggregation of incomes of husband and wife 夫妇入息合并计算 su%-b\8K  
aggregation of property 财产的总和 Lr"cO|F  
agio 差价；贴水 t^"8M6BqC;  
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》 Q|h$D~  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment qz]qG=wmL  
《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》 _7Y-gy#\a  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment "WQ6[;&V  
《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》 W j^@Zq#  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <3BGW?=WP  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 O}Pqbx&  
agreement for a settlement 授产协议 xm1di@  
agreement for assignment 转让协议 \DS*G7.A+&  
agreement for sale 售卖协议；买卖协议 4tLdqs  
agreement for sale and purchase 买卖协议 G&^8)S@1  
agreement for the payment of interest 支付利息协议 TS9<uRO0  
agreement for the repayment of money 还款协议 FsJk"$}  
agreement of reinsurance 再保险协议 g^+p7G  
Agricultural Bank of China 中国农业银行 9X4[Zk  
air passenger departure tax 飞机乘客离境税 AZc=Bbh  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 }k-8PG =  
airport tax 机场税 1bQO:n):~  
alcohol duty 酒精税 6c-3+,Y"#  
alienation 让与；让渡；转让 f;BY%$  
alimony 生活费；赡养费 |{kbc0*  
All Ordinaries Index [AOI] 所有普通股指数 1gkpK`u(B  
all risks 全险；综合险  4bA^Gq  
All Sales Record for Stock Market 《股票市场成交报告》 VqW5VLa  
Allied Capital Resources Limited 新联财务有限公司 Hq::F
?  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 A1+:y,wXs  
allocation letter 拨款信件 4!!PrXE  
allocation of fund 分配款项；预留款项 -_t4A *  
allocation of profit 利润分配；溢利分配 ptT-{vG  
allocation warrant 拨款令 5s3QN{h8  
allotment 分配；配股 {Z8GG  
allotment notice 股份配售通知；配股通知 %_5#2a  
allotment of shares 股份分配 V/2NIh  
allowable 可获宽免；免税的 A_S7z*T  
allowable business loss 可扣除的营业亏损 PY7H0\S)  
allowable expenses 可扣税的支出 }p*|8$#x"  
allowance 免税额；津贴；备抵；准备金 mW'3yM  
allowance for debts 债项的免税额 K0j%\]\Tp  
allowance for depreciation by wear and tear 耗损折旧免税额 qH4|k2Lm  
allowance for funeral expenses 殡殓费的免税额 P1rjF:x[*  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3#t#NW*e  
allowance for repairs and outgoings 修葺及支出方面的免税额 u~M$<|;  
allowance to debtor 给债务人的津贴 r'{N_|:vv  
alteration of capital 资本更改 cdL]s^z  
alternate trustee 候补受托人 rN|=cn  
amalgamation 合并  ?{"r(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 85G-`T  
ambit of charges 征税范围；收费范围 C\5G43`  
amended valuation 经修订的估值 RR[zvH} E  
American Commodities Exchange 美国商品交易所 /_m)D;!y  
American Express Bank Limited 美国运通银行 41Q5%2  
American Stock Exchange 美国证券交易所 1qNO$M  
amortization 摊销 :<zIWje  
amount due from banks 存放银行同业的款项 q
}L`8(a  
amount due from banks abroad 存放海外银行同业的款项 ^4$4x  
amount due from holding companies 控股公司欠款 *`"+J_   
amount due from local banks 存放本港银行同业的款项 Z C01MDIY  
amount due to banks 银行同业的存款 =U*D.p*%f  
amount due to banks abroad 海外银行同业的存款 gQ0,KYmI3_  
amount due to holding companies 控股公司存款 1}la)lC  
amount due to local banks 本港银行同业的存款 HBe*wkPd  
amount due to outport banks 外埠银行同业的存款 V:y6NfL7i'  
amount for note issue 发行纸币的款额 ~)_Nh  
amount of bond 担保契据的款额 Nf!N;Cy?  
amount of consideration 代价款额 e%)iDt\j  
amount of contribution 供款数额 O>pX(DS L  
amount of indebtedness 负债款额 {DP9^hg  
amount of principal of the loan 贷款本金额 LXX('d  
amount of rates chargeable 应征差饷数额 =>5Lp  
amount of share capital 股本额 *]U`]!Esp  
amount of sums assured 承保款额 FhY#3-jH  
amount of variation 变动幅度 YRVh[Bqg`  
amount of vote 拨款数额 QG?!XWz  
amount payable 应付款额  Ll; v[Y  
amount receivable 应收款额 /gF)msUF  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 })^eaLBR4  
analysis 分析 fB9,# F  
ancillary risk 附属风险 gNP1UH4m  
annual account 周年帐目；周年帐目报表；年度决算；年结 1ygEyC[1  
annual accounting date 年结日期 k"cMAu.  
annual allowance 每年免税额；年积金；年度津贴；年津  :'F,l:  
annual balance 年度余额 c6vJ;iz  
annual disposable income 每年可动用收入 sc+%v1Y#}  
annual estimates 周年预算 69r%b7#  
annual fee 年费 rd0Fd+t/  
annual general meeting 周年大会 `{{6vb^g  
annual growth rate 年增率；每年增长率 ;&J>a8B$  
annual long-term supplement 长期个案每年补助金 Cydo~/  
annual pensionable emolument 可供计算退休金的年薪 n(Nu
 
annual report 年报 :'wxm3f  
Annual Report on the Consumer Price Index 《消费物价指数年报》 TfZM0Wz  
annual return 周年报表；周年申报表；每年报税表格 @>46.V{P}B  
Annual Return Rules 《周年报表规则》 h?dSn:Y\?  
annual review of consumer prices 每年消费物价回顾 :a)RMp+^0  
annual roll-forward basis 逐年延展方式 s:6K'*  
annual salary 年薪 0-uj0"r`  
annual statement 年度报表；年度决算表 >4wigc  
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 gWU#NRRc  
annuitant 年金受益人 %%X/gvaJ  
annuity 年金 ktqFgU#rT  
annuity contract 年金合约 !b!An; ',  
annuity on human life 人寿年金 DD
mC3  
antecedent debt 先前的债项 ]*a(^*}A%  
ante-dated cheque 倒填日期支票 C{*?  
anticipated expenditure 预期开支 [x7Rq_^  
anticipated net profit 预期纯利 :|5 m"X\  
anticipated revenue 预期收入 ^jL)<y4`  
anti-inflation measure 反通货膨胀措施 4`l$0m@>  
anti-inflationary stance 反通货膨胀立场 Zex~ $r  
apparent deficit 表面赤字
LkYcFD  
apparent financial solvency 表面偿债能力 ?yAb=zI1b  
apparent partner 表面合伙人 -n"f>c_{>  
application for personal assessment 个人入息课税申请书 ~_;.ZZ-H]  
application of fund 资金应用 e^q^AP+*  
application to release as liquidator and to destruct the books of accounts and documents z@IG"D  
申请免除清盘人职务及毁灭帐簿与文件 -ABj>y[  
appointed actuary 委任精算师 pSQ2wjps  
appointed auditor 委任核数师；委任审计师 Ma?uB8o+~  
appointed trustee 委任的受托人 1 M!4hM Q  
appointer 委任人 Y_]y :H  
apportioned pro rata 按比例分摊 WVQHb3Pe0  
apportionment 分配；分摊 $G0e1)D  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Oq<3&*  
apportionment formula 分摊方程式 Yqh-U%"'  
apportionment of estate duty 遗产税的分摊 MbYgGE,LA  
appraisal 估价；评估 Q3+%8zZI  
appreciable growth 可观增长 g,YF$:e  
appreciable impact 显着影响 >j]Gz-wC  
appreciable increase 可观增长 ;/Y#ph[  
appreciation 增值；升值 4Kj8i  
appreciation against other currencies 相对其他货币升值 T)22P<M8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F6CuY$0m=  
appreciation tax 增值税 ^0_>  
appropriation 拨款；拨用；拨付 \l0!si  
appropriation account 拨款帐目 D3g5#.$,}>  
Appropriation Bill 拨款法案 M3KK^YRN  
appropriation-in-aid system 补助拨款办法 &Pv$nMB$I  
approved assets 核准资产 5![ILa_  
approved basket stock 认可一篮子证券 aTHf+;  
approved budget 核准预算 kQ\l7xd  
approved charitable donation 认可慈善捐款 '9vsv\A&  
approved charitable institution 认可慈善机构 !2B~.!&   
approved currency 核准货币；认可货币 LmsPS.It  
approved estimates 核准预算 dXn$XGF%R  
approved estimates of expenditure 核准开支预算
d/TFx  
approved overseas insurer 核准海外保险人 ?zsRs?rc0  
approved overseas trust company 核准海外信托公司 1A;,"8kBd  
approved pooled investment fund 核准汇集投资基金 "9c
!p  
approved provident fund scheme 认可公积金计划 #Sy~t{4  
approved provision 核准拨款 JeVbFZ8  
approved redeemable share 核准可赎回股份 c-7Zk!LfD  
approved regional stock 认可地区性证券 F-~Xbz%  
approved retirement scheme 认可退休金计划 4u2_xbT  
approved subordinated loan 核准附属贷款 .,thdqOO  
arbitrage 套戥；套汇；套利 b<r*EY  
arbitrageur 套戥者；套汇者 A&KY7[<AC{  
arbitrary amount 临时款项 D][I#vh  
arrangement 措施；安排；协定 6>)KiigZ\  
arrears 欠款 lzFg(Ds!f  
arrears of pay 欠付薪酬 \ X6y".|-  
arrears of revenue 逾期未收税款；逾期未收的帐项 dj,lbUL  
articles of association 组织章程；组织细则；组织章程细则 K;`*n7=IA  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 f~jdN~  
ascertainment of profit 确定利润 CpgaQG^  
"Asia Clear" “亚洲结算系统” E/% F0\B  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Ra~:O\Z  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 u
9
1  
Asian Development Fund [ADF] 亚洲发展基金 +tlbO?  
Asian dollar bond 亚洲美元债券 ]YDqmIW  
Asian dollar market 亚洲美元市场 8,CL>*A  
Asian dollar rate 亚洲美元利率 (hY^E(D  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 S[rfcL"  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 HqOnZ>
D  
asked price 沽盘；喊价；索价；卖方报价 (ke<^sv7!  
assessable income 应评税入息 I= z+`o8  
assessable loss 应评税亏损 .L]2g$W\p  
assessable profit 应评税利润 DEv,!8  
assessable value 应评税值 +@rc(eOwvN  
assessed profit 估定利润 !\&4,l(  
assessed value 经评估价值 q 7+|U%!9  
assessment 评税；评定；估价；评税单 wz
'in  
assessment number 评税编号；估价编号 NXE1v~9V  
assessment of additional tax 补加税评税 4vH.B)S-  
assessment of performance 业绩评估；实绩评价 m]\d9%-AT&  
Assessor 评税主任 =0U"
07%}  
asset price bubbles 资产价格泡沫 KkHlMw
v  
asset-backed securities 具资产保证的证券 )T^aJ-Uf  
assets accretion 资产增值 k#@)gL  
assets and liabilities 资产与负债 ><@& &u.  
assets betterment statement 资产递增表；资产改进表 pq5bK0NQ  
assets lending 实物放款；有抵押贷款 eR8>5:V_  
assets of the company passing on the death 死者去世时转移的公司资产 Xb*>7U/'T  
assets pledged as security for liabilities 用作负债抵押的资产 4_
Rv}Yd  
assets portfolio 资产投资组合 Jbz>j\  
assets price 资产价格 [6Nzz]yy  
assets quality 资产质素 wsCT9&p  
assets realization 资产变现 S\UM0G}v  
assets refinancing arrangement 资产再集资安排 I2=Kq{  
assets securitization 资产证券化 )Z 3fytY  
assets situated outside Hong Kong 在香港以外地方的资产 NeyGIEP  
assets stripping 削减资产；拆卖资产 H{T)?J~  
assets value 资产值 VI`x fmVOQ  
assignee 承让人 >KXT2+w  
assignment 转让；转让书；转让契 ^i^S1h"  
assignment of interest 权益转让 uNY]%[AnJ  
assignment of letters patent and trade mark 专利证书及商标转让 %rRpUrnm  
assignment of property 物业转让；物业转让书 ;3_Q7;y  
assignment right 转让权 ",rA  
assignor 转让人 }a_: oR  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 g%<7Px[W  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 jr:LLn#}  
associate member 附属会员 ':w6{b  
associated body corporate 相联法人团体 q9pcEm4?  
associated company 相联公司；联属公司 (Qq$ql27  
associated corporation 相联法团 {w^flizY  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] qwaw\vO
A  
公认会计师公会〔英国〕 ;@d<*  
Association of Futures Exchange Brokers 香港期货经纪协会 J:mOg95<  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 8LwbOR"  
association of underwriters 承保人组织 MOmp{@  
assumption of control 接管 5J&n<M0G1  
assurance 担保；保险；转易；转易书 m|"MJP  
assurance of interest 权益的转易 7F'61}qL  
at 19XX price 按一九ＸＸ年价格计算 )-a_,3x%j  
at a discount 按赔价计算；按贴水价格计算；打折扣 =8dCk\/  
at a premium 按溢价计算；按升水价格计算 qW<: `y  
at call 通知付款；按通知 +uwjZN'9a  
at constant market price 按固定市价计算 28BiuxVW  
at constant price 按固定价格计算 y9)l,@D  
at cost 按成本计算 p-;]O~^  
at current market price 按当时市价计算；按现时市价计算 Hab9~v ]  
at current price 按当时价格计算；按现时价格计算 Z gU;=.
  
at factor cost 按要素成本计算；按生产要素成本计算 G:e}>'  
at money-of-the-day price 按付款当日价格计算 l2`8]Qr   
at or better 按指定或较佳价位〔买卖指令〕 kxUGd)S  
at par 按面值计算；平价 |k+&weuY  
at sight 见票即付 Z21XlbK  
at the close 按收市盘 kkOYC?zE?  
at the opening 按开市盘 S5Px9&N8(  
attestation 见证；见证条款 W'0wTZG  
at-the-money option 平价期权 63u'-Z"4  
attorney 受权人；受托代表人 MA-$aN_(  
attornment 新拥有人承认书 ;Ok11wOw  
attributable profit 可归属利润 #uXOyiE  
attributable share value 可归属股份价值 \i
E'E  
Auckland Stock Exchange 奥克兰证券交易所 rP\7C+  
auction 拍卖 x
.r`(  
auctioneer 拍卖商 1[Mr
2@  
audit 审计；核数 *r%mqAx(  
Audit Commission 审计署 wRiP5U,  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 9H)uTyuNi  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 0'~b<>G%  
audit review 帐目审查 8\V-aow  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <NAR'{f  
audited account 审计帐目；经审计的帐目 X%F9.<4  
audited annual account 经审计的周年帐目 q-3KF  
audited balance sheet 经审计的资产负债表 +|8Lt[^ux  
auditor 核数师；核数主任；审计师 k?8W2fC  
auditor's certificate 核数师证明书；审计师证明书 s,29_z7  
auditor's report 核数师报告；审计师报告 d!LV@</  
Aussie bond 澳元债券 M!jW=^\  
austerity budget 紧缩预算 RtW5U8  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 uHIWbF<0oo  
Australia All Ordinaries Index 澳洲所有普通股票指数 Zn} )&Xt  
Australian Dollar [AUD] 澳元 
?^!dLW  
Australian Options Market 澳大利亚期权市场 x
XYens}  
Australian Securities Commission 澳洲证券事务监察委员会 <Ztda !  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 c]n03o  
Australian Stock Exchange 澳大利亚证券交易所 [O)Zof  
Austrian Schilling [ATS] 奥地利先令 Q+Fw =Xw  
authentication 认证；鉴证 !?>)[@2 k6  
authority to purchase 委托购买证；委购书 PmY:sJ{M  
authorization 认可；核准；授权；授权书 =iQm_g  
authorization by direction 指示授权 (qP$I:Q4]v  
authorization by instruction 指令授权 &sgwY  
authorization by warrant 令状授权 ? 7EVmF  
authorization of unit trust 单位信托的认可 @~XlI1g$i  
authorized agent 指定代理人 wEbs E<</  
authorized capital 法定资本 #]N9/Hij#g  
authorized clerk 出市员 [Z+,)-ke  
authorized dealer 认可交易商 *Kkw,qp/  
authorized financial institution 认可财务机构 |*NrS<"  
authorized fund 认可基金 O*v+<|0!l  
authorized fund house 获授权的基金公司；认可基金公司 =4 H K  
authorized institution 认可机构 Rx"Qwi,\U  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 R"o,m  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Lp WEu^j  
authorized insurer 获授权保险人；获认可承保人 oI~Qo*4eh  
authorized investment 特准投资项目 -c?wEqa~2  
authorized person 获授权人 zn!  
authorized representative 获授权代表 `VE&Obp[  
authorized share capital 法定股本 7uxPkZbb  
automated quotation system 自动报价系统 t g*[%Jf^  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] CEq]B:[IC  
自动交易系统〔香港期货交易所有限公司〕 P/9J!.Cm  
automatic adjustment mechanism 自动调整机制 DOIWhd5:  
automatic adjustment system 自动调整系统 %Nl(Y@dD*  
Automatic Clearing House 自动票据交换所 jGhg~-m  
automatic exchange rates accumulation system 自动化汇率累集系统 cgeS)C7  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Ux T[  
automatic teller machine [ATM] 自动柜员机 b
[;3KmUB  
autopay 自动转帐 da'E"HN@G~  
available assets 可用资产 'sBXH EZA]  
available fiscal reserve 现存财政储备 si_HN{  
available profit 可用利润 m Ap|?n/K  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 97wy;'J[u  
average 平均；平均数；海损 MxEAs}MDv  
average basic salary 平均基本薪金 }a1Sfl@`3  
average consumer expenditure 平均消费开支；一般消费开支 xt,L* B  
average cost 平均成本 v@uaf=x-  
average cost of land production 增辟土地平均成本 4`P2FnJ?  
average daily turnover 平均每日成交额 \g1@A"  
average daily wage rate 平均每日工资率 ,Z7Z!.TY!  
average expenditure pattern 平均开支模式 xM//]  
average growth rate 平均增长率 PbHh?iH  
average net fixed assets 固定资产平均净值 G=5t5[KC  
average of relatives 相对价格平均数 K[gWXBP  
average price 平均价格 z12But\<  
average propensity to consume 平均消费倾向；一般消费倾向 {3(.c, q@  
average propensity to save 平均储蓄倾向；一般储蓄倾向 nWF4[<t  
average rate 平均率 :+Q"MIU  
average revenue 平均收入；平均收益 <N=p:e,aN,  
average stock 平均库存；平均存货 )USC  
average yearly rent 平均年租 ?wf+{x-dPP  
avoidance of double taxation 避免双重课税 7(~H77  
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 h [IYA1/y  
#jLaIXms  
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