一些有用的会计术语(也不知道发的地方对不对)A

A: )?I1*(1{A  
A share Ａ股；甲类股份 E3_EXz9h  
abatement of tax 减税；减扣免税额 g9'50<|J  
ABN AMRO Bank N.V. 荷兰银行 Y-gjX$qGo  
above-the-line expenditure 线上项目支出；经常预算支出 z#8GF^U:T  
above-the-line receipt 线上项目收入；经常预算收入 KX[_eOL  
ABSA Asia Limited 南非联合亚洲有限公司 >bEH&7+@_'  
absolute change 绝对数值变更 YJ.'Yc  
absolute expenditure 实际开支 r >u0Y  
absolute guideline figure 绝对准则数字 P_,f  
absolute interest 绝对权益 ) ?+-Z2BwA  
absolute order of discharge 绝对破产解除令 T"dX)~E;  
absolute profit margin 绝对利润幅度 | z$ba:u5  
absolute value 实值；绝对值 \,ir]e,1  
absolutely vested interest 绝对既得权益 )=[K$>0k  
absorbed cost 已吸收成本；已分摊成本 ShF ][v1L  
absorption 吸收；分摊；合并 E6y/,s^~S_  
absorption rate 吸收率；摊配率；分摊率 gB71~A{J  
ACB Finance Limited 亚洲商业财务有限公司 Xe:B*  
acceptable form of reciprocity 合理的互惠条件 nBWrkVX  
acceptable rate 适当利率；适当汇率 ?U iwr{Q  
acceptance agreement 承兑协议 `-qSvjX  
acceptance for honour 参加承兑 8!4=j
  
acceptor 承兑人；接受人；受票人 #Z98D9Pv`o  
acceptor for honour 参加承兑人 DUM,dFIlvF  
accident insurance 意外保险 >.\G/'\?  
Accident Insurance Association of Hong Kong 香港意外保险公会 >p}d:t/  
accident insurance scheme 意外保险计划 o8H<{D13  
accident year basis 意外年度基准 O]4!U#A  
accommodation 通融；贷款 9IN=m 5  
accommodation bill 通融票据；空头票据 ^qy$M>  
accommodation party 汇票代发人 M!;H3*  
account balance 帐户余额；帐户结余 2RT9Q!BX{  
account book 帐簿 rV[#4,}PF  
account collected in advance 预收款项 :-Ho5DHg  
account current book 往来帐簿 J<>z}L{  
account of after-acquired property 事后取得的财产报告 QE=Cum  
account of defaulter 拖欠帐目 *{)[:;  
account payable 应付帐款 E)NH6~  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 B`T|M$Ug  
account receivable 应收帐款 !M)!  
account receivable report 应收帐款报表 iG6 ^s62z7  
account statement 结单；帐单；会计财务报表 ^$`xUKp`pn  
account title 帐户名称；会计科目 Rr|VGtg  
accountant's report 会计师报告 =LZj6'  
Accountant's Report Rules 会计师报告规则 $_@~t$  
accounting and auditing procedure 会计与审计程序；会计与核数程序 aVO5zR./)  
Accounting Arrangements 《会计安排》 ]J~37 35]  
accounting basis 会计基础 s~IOc%3  
accounting by Official Receiver 破产管理署署长呈交的帐目 N 2L/A
 
Accounting Circular 《会计通告》 G0^23j  
accounting class 会计类别 Y^2`)':  
accounting date 记帐日期；会计结算日期 J=Ak+J  
accounting for money 款项核算 b+[9)B)a?  
Accounting Officer 会计主任 |\XjA4j  
accounting period 会计报告期；会计期 Q`,D#V${D  
accounting policy 会计政策；会计方针 &z 1A-O v  
accounting practice 会计惯例 xQk]a1  
accounting principle 会计准则 -]+XTsL  
accounting record 会计记录 +T"kx\<  
accounting report 会计报告 ;6e#W!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )j',e$m  
Accounting Society of China 中国会计学会 i>7f9D7  
accounting statement 会计报表 `$nMTx]Y  
accounting system 会计制度；会计系统 Ys+Dw-  
accounting transaction 会计事项；帐务交易 c<y.Y0  
accounting treatment 会计处理 ~Rs|W;  
accounting year 会计年度 Ty*ec%U9F  
accretion 增值；添加 ?0DCjh8We  
accrual 应计项目；应累算数目 /h0-qW  
accrual basis 应计制；权责发生制 k#c BBrY  
accrual basis accounting 应计制会计；权责发生制会计 {YcVeCq+N  
accrue 应累算；应计 x98LOO  
accrued benefit 应累算利益 ]^3_eHa^d  
accrued charges 应计费用 OcQ_PE5\  
accrued cumulative preference share dividend 应累算的累积优先股股息 w>IkC+.?  
accrued expenses 应累算费用 Q2Yv8q_}Uq  
accrued interest payable 应付利息；应计未付利息
&A*oQ3  
accrued interest receivable 应收利息；应计未收利息 LJc w->  
accrued right 累算权益 K.*?\)&  
accruing profit 应累算的利润 N`8!h:yL  
accumulated fiscal reserve 累积财政储备 ^t*+hFEI  
accumulated profit 累积利润；滚存溢利 C$"jZcm,I  
accumulated reserve 累积储备 v|?hc'
Fj  
accumulation of surplus income 累积收益盈余 +&4PGv53J  
acquired assets 既得资产 +LV'E#h!Q
 
acquisition 收购；购置；取得 2GqPS  
acquisition cost 购置成本 28f-8B  
acquisition expenses 购置费用 5caYA&R  
acquisition of 100% interest 收购全部股权 N>/*)Frt  
acquisition of control 取得控制权 +y6|Nq  
acquisition of fixed assets 购置固定资产 tmRD$O%:  
acquisition of shell “买壳” cEsBKaN
 
acquisition price 收购价 79s6U^vv"  
act of God 天灾 (e=ksah3>  
acting partner 执事合伙人
<^~Xnstl  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ~XsS00TL`G  
active partner 积极参与的合伙人 Gqk"%irZ  
active trading 交投活跃 HAf.LdnzS  
actual circulation 实际流通 ![7v_l\Q  
actual cost 实际成本 6zRJ5uI,/  
actual expenditure 实际开支；实际支出
YUT"A{L  
actual income 实际入息；实际收入；实际收益 Uf4QQ`c#  
actual market 现货市场 6KnD(im  
actual price 现货价；实际价格 ]WWre},  
actual profit 实际利润 \#LKsQa  
actual quotation 实盘；实际价位；实际报价 ,*E%D_  
actual year basis 按实际年度计算 J}._v\Q7P  
actuals 实货 @tEVgyN  
actuarial investigation 精算调查 ,H22;UV9  
actuarial principle 精算原则 vEtogkFA"  
actuarial report 精算师报告 ZNOoyWYi5  
Actuarial Society of Hong Kong 香港精算学会 pr;<n\Y{  
actuarial valuation 精算师估值 6ynQCD  
actuary 精算师 xXA$16kd  
ad referendum agreement 暂定协议；有待覆核的协定 g~FB&U4c  
ad valorem duty 从价税；按值征税 6|T{BOW!d  
ad valorem duty system 从价税制 **! lV]/  
ad valorem fee 从价费 I;P?P5H  
ad valorem tariff 从价关税 z9w@-])  
additional allowance 额外免税额 yC+N18y?  
additional amount for unexpired risk 未过期风险的额外款额 K ANE"M  
additional assessable profit 补加应评税利润 .Z%7+[  
additional assessment 补加评税 px//q4U  
additional commitment 额外承担 n
'P:  
additional commitment vote 额外承担拨款 &0(2Z^Z>fw  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7 aDI6G  
additional dependent parent allowance 供养父母额外免税额 S~(4q#Dt-  
additional provision 额外拨款 d2.n^Q"?3  
additional stamp duty 附加印花税 &E
idc .  
additional tax 补加税罚款；补加税款 a(x[+ El  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 aCGPtA'  
adjudged bankrupt 被裁定破产 _9!Ru!u~  
adjudicated bankrupt 裁定破产人 k_P`t[YZV  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 T2Y`q'  
adjudication of bankruptcy 裁定破产；宣告破产 R&ou4Y:DG  
adjudication of insolvency 裁定无力偿还债务 lmH!I)5  
adjusted actual 经调整的实数；调整后的实数 rt^z#2$  
adjusted current assets 经调整的流动资产；调整后的流动资产 *ivbk /8  
adjusted figure 经调整的数字；调整后的数额 Zr}`W\  
adjusted liabilities 经调整的负债；调整后的负债 pxI*vgfN7  
adjusted loss 经调整的亏损；调整后的亏损 mNb+V/*x3  
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 <i]%T~\Af)  
adjusted profit 经调整的利润；调整后的利润 m+OR W"o  
adjusted surplus 经调整的盈余额；调整后的盈余额 $XyGCn  
adjusted value 经调整的价值；调整后的价值 }Lb];hww1  
adjustment 调整；修订；理算〔保险〕 Wv=L_E_  
adjustment centre 调剂中心 h@{@OAu?  
adjustment lag 调整过程的时间差距；调整时差 a.%]5%O;t  
adjustment mechanism 调整机制 wTIf#y1=9  
adjustment of loss 亏损调整
-)y"EJ(N  
adjustment process 调整过程；调整程序 ;Jx ^  
adjustment range 调整幅度 OR?8F5o?p  
administered exchange rate 受管制汇率 /jj!DO#  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _xUhDu%  
administration expenses 行政费用 ]"/ *7NM  
administration fee 手续费；行政费 (/k,q  
administration in bankruptcy 破产管理 (]7@0d88  
administration order 遗产管理令 ,P auP~L  
administrator 管理人；遗产管理人 NA/+bgyuT>  
administrator of the estate 遗产管理人 * +OAc`8  
admission of debt 债项承认书 XJ?@l3D:  
admission of proof 接纳债权证明 +Kf::[wP7  
advance 放贷款项；垫付款项；预支款项；预付款项 J,7_5V@jJ  
advance account 暂支帐目；预付款帐户 a#uJzYB0  
advance compensation 预付补偿金 1"v;w!uh  
advance from shareholder 股东垫款 1d\K{ 7i#  
advance pending reimbursement 预支以待日后付还 }}_WZ},h  
advanced economy 先进经济体系 P92:}" )*>  
advancement 预付；预付财产 )s6tjlf8  
advances warrant 垫款令 zEO 9TuBO  
advancing 贷出 Ho\+xX  
adverse balance 逆差 //wmJ |  
adverse exchange 逆汇 (_nkscf  
advertisement addressed to shareholders 在报章刊登的致股东通告 TS UN(_XGW  
advice for collection 托收通知书 >@o
O7<WB  
advice of drawing 提款通知书；汇票通知书 S?Eg   
advice of payment 付款通知 9 z3Iwl  
Advisory Committee [Securities and Futures Commission] j<l>+., U  
谘询委员会〔证券及期货事务监察委员会〕 E>4 \9  
Advisory Committee on Diversification 经济多元化谘询委员会 )$th${pd#v  
affidavit 誓章；遗产申报誓章 Uj!L:u2b  
affidavit of no receipt 述明无收款的誓章 4 Qw;r  
affiliate 联号；联营公司；附属公司 @&EP& $*  
affiliated company 附属公司；联号；联营公司 $7BD~U  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 k?S-peyRO  
affordability 负担能力 )3G?5 OTS  
African Development Bank [AfDB] 非洲开发银行 A@DIq/^xM  
after-acquired property 事后取得的财产 Qz$.t>@V=  
after-hours dealing 市后交易 ?C $_?Qi  
after-tax profit 税后盈利；税后利润；税后溢利 J41ZQ  
agency agreement 代理协议 2l\Oufer"  
agency expenses 代理机构的开支 S:1! )7  
agency fee 代理费 ,9A[o`b  
Agency Law 《代理法》 PMrvUM62  
agent 代理人；承销人 Nm;ka&'  
agent of company 公司代理人 Q2fa]*Z
5  
agent's fee 代理人费；经纪费 MaM
s(  
aggregate 总计；总数；总体数字 C}00S{nAZ  
aggregate amount 总款额；总额 7XwFO0==  
aggregate assets and liabilities 总体资产与负债 UyF]gO  
aggregate at constant price 按固定价格计算的总体数字 ]\_4r)cN<n  
aggregate demand 总需求 .0a$E`V=D  
aggregate gross position 总持仓量 DH9?~|  
aggregate limit 总限额 KRXe\
Sx  
aggregate of salaries tax 合计薪俸税 g8qN+Gg  
aggregate performance 总体表现；总体业绩 l7x%G@1#~W  
aggregate supply 总体供应 qY0Ic5wCY  
aggregate surplus 总盈余 ?iia  
aggregate total 整体总额 S8]g'!  
aggregate value 总值；合计价值 PMTyiwlm  
aggregated basis 合计基准 UhEnW8^bz1  
aggregated net chargeable income 合计应课税入息实额 5k\61(*s  
aggregation 合并计算；合计；总和 Ql\GL"  
aggregation of incomes of husband and wife 夫妇入息合并计算 HX=`kkX  
aggregation of property 财产的总和 *sw$OnVb  
agio 差价；贴水 ,>
~92  
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》 a{-}8f6  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment |bBYJ  
《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》 ZAiQofQ:2  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ]0O pd9  
《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》 /Wj9Stj5  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment G4=v2_]  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 9^aMmN&6N2  
agreement for a settlement 授产协议 35,SPR  
agreement for assignment 转让协议 a]ftE\99  
agreement for sale 售卖协议；买卖协议 Y)!5Z.K  
agreement for sale and purchase 买卖协议 "C0oFRk  
agreement for the payment of interest 支付利息协议 -bs~{  
agreement for the repayment of money 还款协议 h\20
  
agreement of reinsurance 再保险协议 M&>Z[o  
Agricultural Bank of China 中国农业银行 |~Z+Xla  
air passenger departure tax 飞机乘客离境税 M"V?fn'  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 UCq+F96j  
airport tax 机场税 f-23.]`v  
alcohol duty 酒精税 J@)6]d/,  
alienation 让与；让渡；转让 QGYmQ9m{kL  
alimony 生活费；赡养费 Wm"W@LPx5  
All Ordinaries Index [AOI] 所有普通股指数 Z-/

E$j  
all risks 全险；综合险 R_Z H+@O  
All Sales Record for Stock Market 《股票市场成交报告》 #nu?b?X'  
Allied Capital Resources Limited 新联财务有限公司 fYH%vr)  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 fo5!d@Nv  
allocation letter 拨款信件 ikofJl]9  
allocation of fund 分配款项；预留款项 z}pdcQl#
 
allocation of profit 利润分配；溢利分配 l9SbuT$U  
allocation warrant 拨款令 hx:x5L>  
allotment 分配；配股 ^c-1wV`/  
allotment notice 股份配售通知；配股通知 v4 c_UFEh<  
allotment of shares 股份分配 TYB^CVSZ  
allowable 可获宽免；免税的 P [gqv3V  
allowable business loss 可扣除的营业亏损 ,rG$JCS'KQ  
allowable expenses 可扣税的支出 (A?e}M^}  
allowance 免税额；津贴；备抵；准备金 T$RZRZo  
allowance for debts 债项的免税额 .ipYZg'V  
allowance for depreciation by wear and tear 耗损折旧免税额 fc&4e:Ve  
allowance for funeral expenses 殡殓费的免税额 g8B@M*JA  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;zp0,[r  
allowance for repairs and outgoings 修葺及支出方面的免税额 { \Q'eL8  
allowance to debtor 给债务人的津贴 +=:CW'B5  
alteration of capital 资本更改 a|66[  
alternate trustee 候补受托人 9?]4s-~  
amalgamation 合并 n32BHOVE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 B'&%EW]  
ambit of charges 征税范围；收费范围 CjykM])  
amended valuation 经修订的估值 1'}~;?_  
American Commodities Exchange 美国商品交易所 zs7K :OlkA  
American Express Bank Limited 美国运通银行 K72U0}$B  
American Stock Exchange 美国证券交易所 fpzC#  
amortization 摊销 b~cN#w #  
amount due from banks 存放银行同业的款项  @4H*kA  
amount due from banks abroad 存放海外银行同业的款项 WzZb-F  
amount due from holding companies 控股公司欠款 Z.rKV}yjY  
amount due from local banks 存放本港银行同业的款项 3VKArv-  
amount due to banks 银行同业的存款 `F(KM '  
amount due to banks abroad 海外银行同业的存款 ^ b}_[B  
amount due to holding companies 控股公司存款 qL3*H\9N  
amount due to local banks 本港银行同业的存款 qf+I2kyS  
amount due to outport banks 外埠银行同业的存款 ` 8.d  
amount for note issue 发行纸币的款额 mO]>(^c  
amount of bond 担保契据的款额 h*&-[nSo  
amount of consideration 代价款额 lB3W|-Ci  
amount of contribution 供款数额 LiiQ;x  
amount of indebtedness 负债款额 347p2sK>  
amount of principal of the loan 贷款本金额 #uFP eu:  
amount of rates chargeable 应征差饷数额 rr2|xL?+u  
amount of share capital 股本额 /1g_Uv;  
amount of sums assured 承保款额 ,LU/xI0O  
amount of variation 变动幅度 RXLD5$s^  
amount of vote 拨款数额 CYs:P8^  
amount payable 应付款额 MSsboSxA  
amount receivable 应收款额 ] S]F&B M|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7pmhH%Dn$  
analysis 分析 vBKBMnSd  
ancillary risk 附属风险 ZOfyy E  
annual account 周年帐目；周年帐目报表；年度决算；年结 Qnph?t>  
annual accounting date 年结日期 fnwtD*``  
annual allowance 每年免税额；年积金；年度津贴；年津 F}.<x5I-;h  
annual balance 年度余额 $^d,>hJi  
annual disposable income 每年可动用收入 >STWt>s  
annual estimates 周年预算 $^
}?98m  
annual fee 年费 Xk
OsnI8n  
annual general meeting 周年大会 X>=`{JS1  
annual growth rate 年增率；每年增长率 _KC()OIeC  
annual long-term supplement 长期个案每年补助金 B&`#`]  
annual pensionable emolument 可供计算退休金的年薪 dz&8$(f,  
annual report 年报 i5q VQo  
Annual Report on the Consumer Price Index 《消费物价指数年报》 wjQu3 ,Cj  
annual return 周年报表；周年申报表；每年报税表格 hH|3s-o  
Annual Return Rules 《周年报表规则》 $_% a=0  
annual review of consumer prices 每年消费物价回顾 ,;hIyT  
annual roll-forward basis 逐年延展方式 6:#zlKYJ  
annual salary 年薪 i4&"-ujrm  
annual statement 年度报表；年度决算表 G2zfdgW${/  
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 @9-z8PyF  
annuitant 年金受益人 !A,]  
annuity 年金 +A3@{2  
annuity contract 年金合约 CsJw;]dYI  
annuity on human life 人寿年金 x{j|Tf3,G  
antecedent debt 先前的债项 J9zSBsp_  
ante-dated cheque 倒填日期支票 %sbDH  
anticipated expenditure 预期开支 @|idlIey  
anticipated net profit 预期纯利 "i(k8+iK  
anticipated revenue 预期收入 Bc`jkO.q  
anti-inflation measure 反通货膨胀措施 z*"zXLC  
anti-inflationary stance 反通货膨胀立场 uL\ B[<:  
apparent deficit 表面赤字 r|:i: ii  
apparent financial solvency 表面偿债能力 U;Y{=07a@  
apparent partner 表面合伙人 ^#9 &Rk!t  
application for personal assessment 个人入息课税申请书 "VRcR  
application of fund 资金应用 \f5$L`  
application to release as liquidator and to destruct the books of accounts and documents lqT
TTk  
申请免除清盘人职务及毁灭帐簿与文件 y}FTLX $  
appointed actuary 委任精算师 nM>oG'm[n  
appointed auditor 委任核数师；委任审计师 :]v%6i.  
appointed trustee 委任的受托人 sjvlnnO  
appointer 委任人 NVAt-u0LB  
apportioned pro rata 按比例分摊 yL7D;<!S&  
apportionment 分配；分摊 |^[]Oy=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2I* 7?`  
apportionment formula 分摊方程式 Q &<:W4N*  
apportionment of estate duty 遗产税的分摊 540-lMe  
appraisal 估价；评估 d dkh*[  
appreciable growth 可观增长 67wY_\m9I  
appreciable impact 显着影响 Lo5itW  
appreciable increase 可观增长 gu7mGHn-  
appreciation 增值；升值  pQKR  
appreciation against other currencies 相对其他货币升值 #HfvY}[o  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z:{'IY  
appreciation tax 增值税 waz)jEk  
appropriation 拨款；拨用；拨付 Zui2O-L?V  
appropriation account 拨款帐目 I6,'o)l{_  
Appropriation Bill 拨款法案 NTkGLD1e.  
appropriation-in-aid system 补助拨款办法 4p\<b8(9>  
approved assets 核准资产 /GD4GWv :  
approved basket stock 认可一篮子证券 yZj:Kp+
7  
approved budget 核准预算 =* oFs|v  
approved charitable donation 认可慈善捐款 zxTcjC)y  
approved charitable institution 认可慈善机构  yl0&|Ub  
approved currency 核准货币；认可货币 y-w=4_W  
approved estimates 核准预算 e C?adCb  
approved estimates of expenditure 核准开支预算 8*-8"It<"  
approved overseas insurer 核准海外保险人 tpwMy:<Ex  
approved overseas trust company 核准海外信托公司 7O^ySy"l  
approved pooled investment fund 核准汇集投资基金 -,C">T%\  
approved provident fund scheme 认可公积金计划 
D6=Z%h\*  
approved provision 核准拨款 L0H;y6&  
approved redeemable share 核准可赎回股份 F[BJhN*]a  
approved regional stock 认可地区性证券 4|9M8ocR  
approved retirement scheme 认可退休金计划 [*GIR0  
approved subordinated loan 核准附属贷款 .$pW?C 3e  
arbitrage 套戥；套汇；套利 8QDs4Bv|  
arbitrageur 套戥者；套汇者 $6
e&sDJ  
arbitrary amount 临时款项 ]r8t^b
qe  
arrangement 措施；安排；协定 j6]+fo&3  
arrears 欠款 $w4%JBZr  
arrears of pay 欠付薪酬 jT}3Zn  
arrears of revenue 逾期未收税款；逾期未收的帐项 Ab ,n^  
articles of association 组织章程；组织细则；组织章程细则 :vZ8n6J[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9JYrP6I!_  
ascertainment of profit 确定利润 [@fw9@_'  
"Asia Clear" “亚洲结算系统” Y_tLSOD#/  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ?f<JwF<  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 PY- 1 oP  
Asian Development Fund [ADF] 亚洲发展基金 = _X#JP79  
Asian dollar bond 亚洲美元债券 t{Ck"4Cg  
Asian dollar market 亚洲美元市场 PeT _Ty  
Asian dollar rate 亚洲美元利率 Dvbrpn!sk  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 q1}HsTnBH  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 g`I`q3EF)  
asked price 沽盘；喊价；索价；卖方报价 62GP1qH9  
assessable income 应评税入息 e=ZwhRP  
assessable loss 应评税亏损 ARvT  
assessable profit 应评税利润 ;T0F1  
assessable value 应评税值 $N4%I4  
assessed profit 估定利润 qDHiyg^u  
assessed value 经评估价值 03$-U0.;-  
assessment 评税；评定；估价；评税单 (7/
fsfsF  
assessment number 评税编号；估价编号 `B'*ln'r5  
assessment of additional tax 补加税评税 ,WSK '  
assessment of performance 业绩评估；实绩评价 r!:W-Y%&#  
Assessor 评税主任 8|*#r[x  
asset price bubbles 资产价格泡沫 Z^5j.d{e$  
asset-backed securities 具资产保证的证券 (WZKqt)S"o  
assets accretion 资产增值 0goKiPx  
assets and liabilities 资产与负债 "h?;)Ye  
assets betterment statement 资产递增表；资产改进表 K;moV| j  
assets lending 实物放款；有抵押贷款 [-C-+jC  
assets of the company passing on the death 死者去世时转移的公司资产
\i_y(;  
assets pledged as security for liabilities 用作负债抵押的资产 tl9=u-D13@  
assets portfolio 资产投资组合 GG%X1c8K  
assets price 资产价格 {uH 4j4)2  
assets quality 资产质素 `2`Nu:r^  
assets realization 资产变现 m}/LMY  
assets refinancing arrangement 资产再集资安排 Au3>=x`  
assets securitization 资产证券化 9DcUx-   
assets situated outside Hong Kong 在香港以外地方的资产 *qdf?'R  
assets stripping 削减资产；拆卖资产 hd{Vz{;W  
assets value 资产值 ?|!167/O  
assignee 承让人 /^ *GoB  
assignment 转让；转让书；转让契 2r;^OWwr?  
assignment of interest 权益转让 1&N|k;#QS  
assignment of letters patent and trade mark 专利证书及商标转让 :&:IZkO  
assignment of property 物业转让；物业转让书 ;]YQWK  
assignment right 转让权 NJK?5{H'  
assignor 转让人 %.^8&4$+  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 =qPk'n9i8  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 $Gt1T[:QUX  
associate member 附属会员 D>"U0*h
 
associated body corporate 相联法人团体 *I,3,zO  
associated company 相联公司；联属公司 [GKSQt{)  
associated corporation 相联法团 Cx$C+  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] v\7k  
公认会计师公会〔英国〕 Zkl:^!*  
Association of Futures Exchange Brokers 香港期货经纪协会 u=^0n2ez  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ER,,K._?B  
association of underwriters 承保人组织 +W|MAJtg  
assumption of control 接管 [)UF@Sq4+Q  
assurance 担保；保险；转易；转易书 xHEkmL`)4  
assurance of interest 权益的转易 Ch-56   
at 19XX price 按一九ＸＸ年价格计算 .s$#: ls?  
at a discount 按赔价计算；按贴水价格计算；打折扣 ^,S\-Uy9  
at a premium 按溢价计算；按升水价格计算 d.y2`w
T  
at call 通知付款；按通知 "j|}-a  
at constant market price 按固定市价计算 C
{.{>M  
at constant price 按固定价格计算 _|%pe]St  
at cost 按成本计算 X&qRanOP;z  
at current market price 按当时市价计算；按现时市价计算 JmN,:bI  
at current price 按当时价格计算；按现时价格计算 DF D5">g@  
at factor cost 按要素成本计算；按生产要素成本计算 fq-$u;~h  
at money-of-the-day price 按付款当日价格计算 :()(P9?  
at or better 按指定或较佳价位〔买卖指令〕 pcw!e_"+  
at par 按面值计算；平价 86d*  
at sight 见票即付 |rJ_  
at the close 按收市盘 &We1i&w  
at the opening 按开市盘 u*_I7.}9  
attestation 见证；见证条款 UJ' +Z6d  
at-the-money option 平价期权 V+M2
Gf  
attorney 受权人；受托代表人 "o#N6Qu71  
attornment 新拥有人承认书 ;:xOW$  
attributable profit 可归属利润 Y ON@G5^  
attributable share value 可归属股份价值 mY"DYYR>  
Auckland Stock Exchange 奥克兰证券交易所 lSP{9L6  
auction 拍卖 d5<@WI:wz  
auctioneer 拍卖商 INwc@XB  
audit 审计；核数 cyUNJw  
Audit Commission 审计署 ( 8+_~_  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] FI@2KM  
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〕 ^9T6Ix{=  
audit review 帐目审查 EFeGxM  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 !NuYx9L?L  
audited account 审计帐目；经审计的帐目 H8yc<  
audited annual account 经审计的周年帐目 KLBV(`MS  
audited balance sheet 经审计的资产负债表 -,jJ{Y~  
auditor 核数师；核数主任；审计师 .XM3oIaW  
auditor's certificate 核数师证明书；审计师证明书 rN#ydw:9  
auditor's report 核数师报告；审计师报告 2,|*KN*e`W  
Aussie bond 澳元债券 =y>P>&sI  
austerity budget 紧缩预算 !v\m%t|.  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 3}O.B r|  
Australia All Ordinaries Index 澳洲所有普通股票指数 g3{)AX[Uy  
Australian Dollar [AUD] 澳元 e #l/jFJU  
Australian Options Market 澳大利亚期权市场 rN? L8  
Australian Securities Commission 澳洲证券事务监察委员会 (zkh`8L  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会  01I5,Dm  
Australian Stock Exchange 澳大利亚证券交易所 ]7kq@o/7  
Austrian Schilling [ATS] 奥地利先令 jeb<qi>  
authentication 认证；鉴证 AEkgm^t.{  
authority to purchase 委托购买证；委购书 K8*QS_*  
authorization 认可；核准；授权；授权书 Z4'"*  
authorization by direction 指示授权 uE:#m.Q  
authorization by instruction 指令授权 b><
jhbv  
authorization by warrant 令状授权 M"F?'zTkJ  
authorization of unit trust 单位信托的认可 #f]R:Ix>  
authorized agent 指定代理人 gUDd2T#  
authorized capital 法定资本 EVmQ"PKL'  
authorized clerk 出市员 9Vk61x6  
authorized dealer 认可交易商 HC w$v#  
authorized financial institution 认可财务机构 v}dt**l  
authorized fund 认可基金 #V-qS/ q"  
authorized fund house 获授权的基金公司；认可基金公司 SqY;2:  
authorized institution 认可机构 jM J[6qj  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 xMg&>}5  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 MnFem $ @  
authorized insurer 获授权保险人；获认可承保人 b0LjNO@<  
authorized investment 特准投资项目 OB3AZH$  
authorized person 获授权人 ,G1|] ~  
authorized representative 获授权代表 q,d]i/T  
authorized share capital 法定股本 |w[}\#2  
automated quotation system 自动报价系统 R@>R@V>c  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] GSV,  
自动交易系统〔香港期货交易所有限公司〕 Fy-nV%P  
automatic adjustment mechanism 自动调整机制 'xZxX3  
automatic adjustment system 自动调整系统 9<<$uf.B  
Automatic Clearing House 自动票据交换所 fT._Os?i  
automatic exchange rates accumulation system 自动化汇率累集系统 If6wkY6sR  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 P>euUVMPz4  
automatic teller machine [ATM] 自动柜员机 9In&vF7$  
autopay 自动转帐 =Z/'|;Vd_x  
available assets 可用资产 +YT/od1t7  
available fiscal reserve 现存财政储备 6N.mSnp  
available profit 可用利润 (o^V[zV  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 4M(w<f\5F  
average 平均；平均数；海损 [OG-ZcNu?  
average basic salary 平均基本薪金 aVuan&]*=  
average consumer expenditure 平均消费开支；一般消费开支 Cd#*Wp)s  
average cost 平均成本 5:|5NX[.b  
average cost of land production 增辟土地平均成本 MS^,h>KI  
average daily turnover 平均每日成交额 DS>s_3V  
average daily wage rate 平均每日工资率 M;zRf3S  
average expenditure pattern 平均开支模式 SrK;b .  
average growth rate 平均增长率 doc5;?6   
average net fixed assets 固定资产平均净值 _KmpC>J+  
average of relatives 相对价格平均数 eJ{"\c(  
average price 平均价格 SfJ/(q  
average propensity to consume 平均消费倾向；一般消费倾向 $';'MoS  
average propensity to save 平均储蓄倾向；一般储蓄倾向 S,AZrgh,"X  
average rate 平均率 $$ _uQf  
average revenue 平均收入；平均收益 sLbz@54  
average stock 平均库存；平均存货 toTAWT
D  
average yearly rent 平均年租 /dOQ4VA\  
avoidance of double taxation 避免双重课税 =i%2/kdi0b  
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 u6r-{[W}  
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