一些有用的会计术语(也不知道发的地方对不对)A

A: 3\(s=-vh  
A share Ａ股；甲类股份 ww\/$
|  
abatement of tax 减税；减扣免税额 ]/$tt@h  
ABN AMRO Bank N.V. 荷兰银行 B=Zo0p^  
above-the-line expenditure 线上项目支出；经常预算支出 b7>;UX  
above-the-line receipt 线上项目收入；经常预算收入 2>EIDRLJ-  
ABSA Asia Limited 南非联合亚洲有限公司 ~{5%~8h.0r  
absolute change 绝对数值变更 aD&10b9`  
absolute expenditure 实际开支 efbt\j6@%2  
absolute guideline figure 绝对准则数字 p:4vjh=1h  
absolute interest 绝对权益 W_DO8nX  
absolute order of discharge 绝对破产解除令 v>nJy~O]  
absolute profit margin 绝对利润幅度 RMi 2Ip  
absolute value 实值；绝对值 LXXxwIBS  
absolutely vested interest 绝对既得权益 j|[s?YJl  
absorbed cost 已吸收成本；已分摊成本 zJ9,iJyuD  
absorption 吸收；分摊；合并 D 'u+3  
absorption rate 吸收率；摊配率；分摊率 O'wN4qb=F  
ACB Finance Limited 亚洲商业财务有限公司 Hb]7>[L  
acceptable form of reciprocity 合理的互惠条件 kb%W3c9HO  
acceptable rate 适当利率；适当汇率 Q z/pz_}  
acceptance agreement 承兑协议 +Nza@B d  
acceptance for honour 参加承兑 cnIy*!cJs  
acceptor 承兑人；接受人；受票人 %^5$=w  
acceptor for honour 参加承兑人  (K?[gI  
accident insurance 意外保险 M?\)&2f[Z  
Accident Insurance Association of Hong Kong 香港意外保险公会 ($cu!$lY~  
accident insurance scheme 意外保险计划 g{D&|qWj  
accident year basis 意外年度基准 a"EQldm|d  
accommodation 通融；贷款 "
QlCcH`g  
accommodation bill 通融票据；空头票据 71A{"  
accommodation party 汇票代发人 \7C >4  
account balance 帐户余额；帐户结余 ?%LD1
<ya  
account book 帐簿 {UUVN/$  
account collected in advance 预收款项 C/cGr)|8%  
account current book 往来帐簿 {:oZ&y)Ac  
account of after-acquired property 事后取得的财产报告 *508PY  
account of defaulter 拖欠帐目 =Q|}7g8o  
account payable 应付帐款 }j:ae \(  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 S"eKiS,z  
account receivable 应收帐款 >`NM?KP s  
account receivable report 应收帐款报表 ? {&#l2  
account statement 结单；帐单；会计财务报表 m+u>%Ys`  
account title 帐户名称；会计科目 .(Pe1pe  
accountant's report 会计师报告 sO  
Accountant's Report Rules 会计师报告规则 FSBCk  
accounting and auditing procedure 会计与审计程序；会计与核数程序 -p;oe}|  
Accounting Arrangements 《会计安排》 X
,q=JS  
accounting basis 会计基础 pGcc6q1  
accounting by Official Receiver 破产管理署署长呈交的帐目 7"[lWC!As5  
Accounting Circular 《会计通告》 m9q%l_  
accounting class 会计类别 |Ji?p>\~  
accounting date 记帐日期；会计结算日期 (Dn-vY'  
accounting for money 款项核算 .(hb8 rCM  
Accounting Officer 会计主任 -e)bq:T  
accounting period 会计报告期；会计期 nRo`O  
accounting policy 会计政策；会计方针 e;pNB  
accounting practice 会计惯例 txgGL'  
accounting principle 会计准则 DRzpV6s  
accounting record 会计记录 JA)gM  
accounting report 会计报告 [n}c}%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 i;tA<-$-  
Accounting Society of China 中国会计学会 3jn@ [ m  
accounting statement 会计报表 %-*vlNC)  
accounting system 会计制度；会计系统 P! 3$RO  
accounting transaction 会计事项；帐务交易 5m bs0GL  
accounting treatment 会计处理 JZv]tJWq  
accounting year 会计年度 QO?ha'Sl  
accretion 增值；添加 /9yiMmr5W  
accrual 应计项目；应累算数目 $yc,D=*Isi  
accrual basis 应计制；权责发生制 'qP^MdoE%~  
accrual basis accounting 应计制会计；权责发生制会计 Mb9q<4  
accrue 应累算；应计 /Z
% ?;  
accrued benefit 应累算利益 k}O|4*.BT  
accrued charges 应计费用 H@3+K$|v  
accrued cumulative preference share dividend 应累算的累积优先股股息 #0P
<#S^7  
accrued expenses 应累算费用 5\'%zZ,l  
accrued interest payable 应付利息；应计未付利息 y-@!, @e
 
accrued interest receivable 应收利息；应计未收利息 g764wl  
accrued right 累算权益 WR-C_1-pT  
accruing profit 应累算的利润 I{AU,  
accumulated fiscal reserve 累积财政储备 "TV.$s$.  
accumulated profit 累积利润；滚存溢利 $XI<s$P%(%  
accumulated reserve 累积储备 PRLV1o1#  
accumulation of surplus income 累积收益盈余 ljis3{kn""  
acquired assets 既得资产 $Us@fJr  
acquisition 收购；购置；取得 kg61D
gu  
acquisition cost 购置成本 ;`+RSr^8$  
acquisition expenses 购置费用 Pz)QOrrG~  
acquisition of 100% interest 收购全部股权 M$?6 '  
acquisition of control 取得控制权 .J@[v  
acquisition of fixed assets 购置固定资产 nn   
acquisition of shell “买壳” EGDE4n5>I  
acquisition price 收购价 X@Bpjg  
act of God 天灾 u}rot+)%  
acting partner 执事合伙人 xWwPrd  
active market 买卖活跃的市场；交投畅旺的市场；旺市 F@*lR(4C  
active partner 积极参与的合伙人 6^aYW#O<Ua  
active trading 交投活跃 ^kD?0Fm  
actual circulation 实际流通 _9@?Th&_e  
actual cost 实际成本 bSR<d  
actual expenditure 实际开支；实际支出 [s34N+vU  
actual income 实际入息；实际收入；实际收益 &KvevPF  
actual market 现货市场 wW<"l"x,  
actual price 现货价；实际价格 < t (Pw  
actual profit 实际利润 ?|8Tgs@+  
actual quotation 实盘；实际价位；实际报价 q5!l(QL.  
actual year basis 按实际年度计算 n>0dz#  
actuals 实货 Fa!)$eb7  
actuarial investigation 精算调查 48ma&f;  
actuarial principle 精算原则 =qtoDe  
actuarial report 精算师报告 iy#OmI>j  
Actuarial Society of Hong Kong 香港精算学会 ,%'0e/  
actuarial valuation 精算师估值 g"&bX4uD)  
actuary 精算师 5p|@)  
ad referendum agreement 暂定协议；有待覆核的协定 &+j
^{a  
ad valorem duty 从价税；按值征税 (rG1_lUDu  
ad valorem duty system 从价税制 >YBpB,WND  
ad valorem fee 从价费 `eWcp^|  
ad valorem tariff 从价关税 ._&lG3'  
additional allowance 额外免税额 LJ/qF0L!H  
additional amount for unexpired risk 未过期风险的额外款额 _tReZ(Vw  
additional assessable profit 补加应评税利润 !TOi]`vqc  
additional assessment 补加评税 pu:D/2R2;k  
additional commitment 额外承担 i@CMPz-h&  
additional commitment vote 额外承担拨款 1a$V{Eag  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 5y3TlR  
additional dependent parent allowance 供养父母额外免税额 Crhi+D  
additional provision 额外拨款 /8MQqZ C  
additional stamp duty 附加印花税 U&n>fXTHn  
additional tax 补加税罚款；补加税款 $048y X 7M  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 KYu(H[a  
adjudged bankrupt 被裁定破产 ]Z-oUO Z<k  
adjudicated bankrupt 裁定破产人 0GYEt  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 !:<UgbiVv  
adjudication of bankruptcy 裁定破产；宣告破产 M&ij[%i  
adjudication of insolvency 裁定无力偿还债务 &a=e=nR5  
adjusted actual 经调整的实数；调整后的实数 7ILa H|eN  
adjusted current assets 经调整的流动资产；调整后的流动资产 3NN'E$"3  
adjusted figure 经调整的数字；调整后的数额 J4}\V$ysN  
adjusted liabilities 经调整的负债；调整后的负债 --twkD  
adjusted loss 经调整的亏损；调整后的亏损 j?f <hQ  
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 {&#~t4  
adjusted profit 经调整的利润；调整后的利润 ww($0A`ek  
adjusted surplus 经调整的盈余额；调整后的盈余额 qZJ*J+  
adjusted value 经调整的价值；调整后的价值 Z
&w^9;30P  
adjustment 调整；修订；理算〔保险〕 kNj3!
u$  
adjustment centre 调剂中心 -p.*<y  
adjustment lag 调整过程的时间差距；调整时差 Jo3(bl%u  
adjustment mechanism 调整机制 unnx#e]  
adjustment of loss 亏损调整 V*zz- 2_i  
adjustment process 调整过程；调整程序 klJ[ {p  
adjustment range 调整幅度 F!&pENQ  
administered exchange rate 受管制汇率 ~{vdP=/WP  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 MgQU6O<  
administration expenses 行政费用 HD)HCDTX  
administration fee 手续费；行政费 ~J-|,ZMd  
administration in bankruptcy 破产管理 =_=Z;#`cXk  
administration order 遗产管理令 b_jZL'en  
administrator 管理人；遗产管理人 eqZ+no  
administrator of the estate 遗产管理人 &U~r}=  
admission of debt 债项承认书 !Gp3/<"Wy$  
admission of proof 接纳债权证明 _`_IUuj$E  
advance 放贷款项；垫付款项；预支款项；预付款项 jN%p5nZ^EK  
advance account 暂支帐目；预付款帐户 7vaN&%;E%  
advance compensation 预付补偿金  A<Z5  
advance from shareholder 股东垫款 p$nK@t}  
advance pending reimbursement 预支以待日后付还 fHd!/%iG  
advanced economy 先进经济体系 {
* j^g6;  
advancement 预付；预付财产 [u9JL3  
advances warrant 垫款令 !049K!rP{  
advancing 贷出 :pDY  
adverse balance 逆差 ~BvY8\@B  
adverse exchange 逆汇 Ydh<TF4!  
advertisement addressed to shareholders 在报章刊登的致股东通告 9V;$v  
advice for collection 托收通知书 uUz`=4%A  
advice of drawing 提款通知书；汇票通知书 ! F <] T
 
advice of payment 付款通知 8F^,8kIR  
Advisory Committee [Securities and Futures Commission] RF5q5<0  
谘询委员会〔证券及期货事务监察委员会〕 |R;l5ZKvV  
Advisory Committee on Diversification 经济多元化谘询委员会 +F o$o  
affidavit 誓章；遗产申报誓章 em1cc,  
affidavit of no receipt 述明无收款的誓章 %L j0  
affiliate 联号；联营公司；附属公司 o? i.v0@!K  
affiliated company 附属公司；联号；联营公司 v]T(zL|  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 5Y Q  
affordability 负担能力 lW$&fuDHF  
African Development Bank [AfDB] 非洲开发银行 Z|(c(H2  
after-acquired property 事后取得的财产 "Ug/ ',jkV  
after-hours dealing 市后交易 %A62xnX  
after-tax profit 税后盈利；税后利润；税后溢利 5eOj,[?  
agency agreement 代理协议 BY*2yp}7  
agency expenses 代理机构的开支 tP`G]BCbt  
agency fee 代理费 QM ZUt  
Agency Law 《代理法》 '}Wu3X  
agent 代理人；承销人 +l
W}ixt  
agent of company 公司代理人 adI!W-/R:  
agent's fee 代理人费；经纪费 8pPC 9ew\=  
aggregate 总计；总数；总体数字 ^.#X<8hr  
aggregate amount 总款额；总额 3kiE3*H  
aggregate assets and liabilities 总体资产与负债 x_<bK$OU  
aggregate at constant price 按固定价格计算的总体数字 a_{io`h3&  
aggregate demand 总需求 vK6ibl0  
aggregate gross position 总持仓量 qB F!b0lr  
aggregate limit 总限额 R6!cK[e]4  
aggregate of salaries tax 合计薪俸税 S\9t4Ki_'  
aggregate performance 总体表现；总体业绩 {^cF(7p  
aggregate supply 总体供应 vx!::V7s6  
aggregate surplus 总盈余 WQ[}&kY~  
aggregate total 整体总额 * -KJh_  
aggregate value 总值；合计价值 ypD<2z^  
aggregated basis 合计基准 z!s.9  
aggregated net chargeable income 合计应课税入息实额 +9zJlL^A%  
aggregation 合并计算；合计；总和 VW9>xVd4  
aggregation of incomes of husband and wife 夫妇入息合并计算 d1V^2Hb?  
aggregation of property 财产的总和 DD!MGf/  
agio 差价；贴水 [0u.}c;(  
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》 EmX>T>~#D  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 9zZ5Lr^21  
《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_ ;,((  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Dxt),4%P  
《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》 +Y>"/i. N  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment  [eNkU">}  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 |rHG%VnBH  
agreement for a settlement 授产协议 _8Nw D_"  
agreement for assignment 转让协议 1Xy8|OFc[  
agreement for sale 售卖协议；买卖协议 6?V<BgCC  
agreement for sale and purchase 买卖协议 a)
!![X?\  
agreement for the payment of interest 支付利息协议 9- xlvU,
o  
agreement for the repayment of money 还款协议 ]V36-
%^  
agreement of reinsurance 再保险协议 ><NI'q*cQ  
Agricultural Bank of China 中国农业银行 <0u\dU  
air passenger departure tax 飞机乘客离境税 A%Bgp?B  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 z\f
W )/  
airport tax 机场税 -)1-~7 r  
alcohol duty 酒精税 qz
A`d 5rX  
alienation 让与；让渡；转让 C8IkpAD  
alimony 生活费；赡养费 R_1)mPQ^P  
All Ordinaries Index [AOI] 所有普通股指数 ,VNi_.W0  
all risks 全险；综合险 DW/1 =3  
All Sales Record for Stock Market 《股票市场成交报告》 b7B+eN ?z  
Allied Capital Resources Limited 新联财务有限公司 :}y9$p  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 /&
PKCtm&~  
allocation letter 拨款信件 yoBgr7g
S  
allocation of fund 分配款项；预留款项 ;n`R\NO9  
allocation of profit 利润分配；溢利分配 /?KtXV>]  
allocation warrant 拨款令 ;V_.[aX  
allotment 分配；配股 B_{HkQ.PW  
allotment notice 股份配售通知；配股通知 sm 's-gD  
allotment of shares 股份分配 G2.|fp_}pG  
allowable 可获宽免；免税的 pheE^jUr  
allowable business loss 可扣除的营业亏损 {=3J/)='  
allowable expenses 可扣税的支出 X'fuF2owd  
allowance 免税额；津贴；备抵；准备金 -S"5{N73  
allowance for debts 债项的免税额 >~I#JQ%  
allowance for depreciation by wear and tear 耗损折旧免税额 #`W=mN(+k  
allowance for funeral expenses 殡殓费的免税额 S6v
!GQ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 I eG=J4:*  
allowance for repairs and outgoings 修葺及支出方面的免税额 yND"bF9  
allowance to debtor 给债务人的津贴 %35L=d[  
alteration of capital 资本更改 D.'h?^kA  
alternate trustee 候补受托人 JD6aiI!Su  
amalgamation 合并 ]N*L7AVl  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E{tx/$f  
ambit of charges 征税范围；收费范围 g;pR^D'M5C  
amended valuation 经修订的估值 G&q'#3ieC  
American Commodities Exchange 美国商品交易所 'E4AV58.  
American Express Bank Limited 美国运通银行 Ntb:en!X  
American Stock Exchange 美国证券交易所 pb!V|#u"  
amortization 摊销 qgoJ4Z*  
amount due from banks 存放银行同业的款项 hd+]Ok7"  
amount due from banks abroad 存放海外银行同业的款项 l)4O .*  
amount due from holding companies 控股公司欠款 M!1U@6n!=)  
amount due from local banks 存放本港银行同业的款项 j'K38@M:MN  
amount due to banks 银行同业的存款 /;?M?o"H  
amount due to banks abroad 海外银行同业的存款 Xka<I3UD5  
amount due to holding companies 控股公司存款 @q K]JK  
amount due to local banks 本港银行同业的存款 a1Hz3y~S/  
amount due to outport banks 外埠银行同业的存款 HcRa`Sfc]/  
amount for note issue 发行纸币的款额 ]r4bRK[1  
amount of bond 担保契据的款额 qO-9 x0v#  
amount of consideration 代价款额 X) V7bVW  
amount of contribution 供款数额 [4sEVu}  
amount of indebtedness 负债款额 9Ycn0  
amount of principal of the loan 贷款本金额 xJ{_qP  
amount of rates chargeable 应征差饷数额 vY6oVjM  
amount of share capital 股本额 v??TJ^1  
amount of sums assured 承保款额 ,LDm8   
amount of variation 变动幅度 x
H-X|N  
amount of vote 拨款数额 f-Jbs`(+  
amount payable 应付款额 ohUdGO[/  
amount receivable 应收款额 :ygWNK[6D  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >ys[I0bo  
analysis 分析 DAfyK?
+UL  
ancillary risk 附属风险 ~9\$5n)a  
annual account 周年帐目；周年帐目报表；年度决算；年结 eG5Y+iL-V  
annual accounting date 年结日期 *U;'OWE[  
annual allowance 每年免税额；年积金；年度津贴；年津 9'?se5\  
annual balance 年度余额 aSC9&Nf;  
annual disposable income 每年可动用收入 98RKCc9h  
annual estimates 周年预算 ~@T<gA9V  
annual fee 年费 IOL L1ar
 
annual general meeting 周年大会 ~vHk
&r]|  
annual growth rate 年增率；每年增长率 F.tfgW(A@  
annual long-term supplement 长期个案每年补助金 ]1D%zKY%$Z  
annual pensionable emolument 可供计算退休金的年薪 xg<Hxn,<M  
annual report 年报 41G5!=i  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5G(3vRX|1  
annual return 周年报表；周年申报表；每年报税表格 +k.%PO0np  
Annual Return Rules 《周年报表规则》 7tNc=,x}  
annual review of consumer prices 每年消费物价回顾 rq sdE  
annual roll-forward basis 逐年延展方式 `:eU.  
annual salary 年薪 -&|:0#@P  
annual statement 年度报表；年度决算表 #sTEQjJ,J  
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 5c5oSy+  
annuitant 年金受益人 pd3,pQ  
annuity 年金 Z&Y=`GOI  
annuity contract 年金合约 $<nCXVqL,  
annuity on human life 人寿年金 %@Oma  
antecedent debt 先前的债项 Rx7X_A}  
ante-dated cheque 倒填日期支票 V8WFQdXc  
anticipated expenditure 预期开支 oRM)%N#  
anticipated net profit 预期纯利 Yw'NX5#)g  
anticipated revenue 预期收入 *4S-z&,.c  
anti-inflation measure 反通货膨胀措施 qnM|w~G  
anti-inflationary stance 反通货膨胀立场 :`\) P,  
apparent deficit 表面赤字 BecPT  
apparent financial solvency 表面偿债能力 :u6JjW[a)  
apparent partner 表面合伙人 !z 53OT!  
application for personal assessment 个人入息课税申请书 k|vI<:'p,  
application of fund 资金应用 iDoDwq!l_  
application to release as liquidator and to destruct the books of accounts and documents .1yT*+`  
申请免除清盘人职务及毁灭帐簿与文件 ?YQPlv:<o.  
appointed actuary 委任精算师 a,|?5j9,P  
appointed auditor 委任核数师；委任审计师 :XG;ru%i  
appointed trustee 委任的受托人 3*ixlO:qGk  
appointer 委任人 [kV;[c}  
apportioned pro rata 按比例分摊  foRD{Hx  
apportionment 分配；分摊 Os&n  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vAb^]d
 
apportionment formula 分摊方程式 FOwnxYGVf  
apportionment of estate duty 遗产税的分摊 {sVY`}p|  
appraisal 估价；评估 c$:1:B9\  
appreciable growth 可观增长 0nJE/JZ  
appreciable impact 显着影响 S0d~.ah30  
appreciable increase 可观增长 z'7[Tie  
appreciation 增值；升值 {2&m`Dbm  
appreciation against other currencies 相对其他货币升值 JIm4vS  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 T!RT<&
  
appreciation tax 增值税 (#D*Pl  
appropriation 拨款；拨用；拨付 OFk8>"|  
appropriation account 拨款帐目 gU&%J4O  
Appropriation Bill 拨款法案 'G&{GVbXY  
appropriation-in-aid system 补助拨款办法 r%@Lej5+  
approved assets 核准资产 \f:z+F!6R  
approved basket stock 认可一篮子证券 P 1XK*GZ  
approved budget 核准预算 m<rhIq  
approved charitable donation 认可慈善捐款 NGC,lv  
approved charitable institution 认可慈善机构 Wy .IcWK  
approved currency 核准货币；认可货币 &;i "P  
approved estimates 核准预算 ;G |i^  
approved estimates of expenditure 核准开支预算 ^n1%OzGK#  
approved overseas insurer 核准海外保险人 0AK,&nbF  
approved overseas trust company 核准海外信托公司 q:\g^_!OGA  
approved pooled investment fund 核准汇集投资基金 <TGn=>u  
approved provident fund scheme 认可公积金计划 {@W9
3=Vq8  
approved provision 核准拨款 .Jx9bIw  
approved redeemable share 核准可赎回股份 hRC
 
approved regional stock 认可地区性证券 h `}}  
approved retirement scheme 认可退休金计划 *&BnF\?m  
approved subordinated loan 核准附属贷款 /ID3s`D)  
arbitrage 套戥；套汇；套利 Z@a9mFI?  
arbitrageur 套戥者；套汇者 E/M_lvQ
 
arbitrary amount 临时款项 o*WY=  
arrangement 措施；安排；协定 dCyqvg6u  
arrears 欠款 (8$k4`T>  
arrears of pay 欠付薪酬 Byl^?5  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?BA]7M(,4  
articles of association 组织章程；组织细则；组织章程细则 6W[}$#w  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 IW=cym7  
ascertainment of profit 确定利润 {n#k,b&9B  
"Asia Clear" “亚洲结算系统” E>b2+;Jv  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 r3E!dTDWq  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 G!w"{Bk?9  
Asian Development Fund [ADF] 亚洲发展基金 N|N3x7=gs  
Asian dollar bond 亚洲美元债券 MP Z3D9  
Asian dollar market 亚洲美元市场 v ^[39*8  
Asian dollar rate 亚洲美元利率 F{06 _T  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 {]_uMg#
!  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ;~fT,7qBah  
asked price 沽盘；喊价；索价；卖方报价 3@+b}9s8  
assessable income 应评税入息 hu_ ^OlF  
assessable loss 应评税亏损 }%b;vzkG5  
assessable profit 应评税利润 7SDFz}  
assessable value 应评税值 &|>S|  
assessed profit 估定利润 %^sTU4D5  
assessed value 经评估价值 1"Z@Q`}  
assessment 评税；评定；估价；评税单 4iAZ+l5&  
assessment number 评税编号；估价编号 'c2W}$q  
assessment of additional tax 补加税评税 XU!2YO)t;!  
assessment of performance 业绩评估；实绩评价 =4V&*go*\  
Assessor 评税主任 *B`Zq)
  
asset price bubbles 资产价格泡沫 gE#>RM5D  
asset-backed securities 具资产保证的证券 j',W 64  
assets accretion 资产增值 k@zy  
assets and liabilities 资产与负债 v+p{|X-  
assets betterment statement 资产递增表；资产改进表 d->|EJP  
assets lending 实物放款；有抵押贷款 +$4(zPs@  
assets of the company passing on the death 死者去世时转移的公司资产 L,y6^J!  
assets pledged as security for liabilities 用作负债抵押的资产 Z^ }mp@j>  
assets portfolio 资产投资组合 infl.  
assets price 资产价格 )u))n#P  
assets quality 资产质素 zp\8_U@  
assets realization 资产变现 |,9JNm$  
assets refinancing arrangement 资产再集资安排 #/PAA  
assets securitization 资产证券化 DPi_O{W>  
assets situated outside Hong Kong 在香港以外地方的资产 5T sUQc  
assets stripping 削减资产；拆卖资产 HeBcT^a  
assets value 资产值 *6HTV0jv  
assignee 承让人 COH<Tj  
assignment 转让；转让书；转让契 J>fQNW!{  
assignment of interest 权益转让 mF` B#  
assignment of letters patent and trade mark 专利证书及商标转让 UOQEk22  
assignment of property 物业转让；物业转让书 c/c$D;T  
assignment right 转让权
<: &*  
assignor 转让人 a]Lp?  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ga?*DI8w  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 d%l{V6  
associate member 附属会员 ^u3V E  
associated body corporate 相联法人团体 OL4z%mDZi  
associated company 相联公司；联属公司 Y5fLmPza  
associated corporation 相联法团 {U&.D [{&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 74!oe u.>  
公认会计师公会〔英国〕 8r3A~  
Association of Futures Exchange Brokers 香港期货经纪协会 3?Y2L  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Ol4+_n8xj  
association of underwriters 承保人组织  >S$Z  
assumption of control 接管 ss;R8:5  
assurance 担保；保险；转易；转易书 xsWur(>]  
assurance of interest 权益的转易 5 ae2<Y=  
at 19XX price 按一九ＸＸ年价格计算 F~A'X  
at a discount 按赔价计算；按贴水价格计算；打折扣 [O: !(Gje  
at a premium 按溢价计算；按升水价格计算 SG6sw]x  
at call 通知付款；按通知 j*~T1i
 
at constant market price 按固定市价计算 ySI~{YVM  
at constant price 按固定价格计算 VfT*7_  
at cost 按成本计算 Mq';S^  
at current market price 按当时市价计算；按现时市价计算 AwQ?l(iZ"p  
at current price 按当时价格计算；按现时价格计算 %,+leKs  
at factor cost 按要素成本计算；按生产要素成本计算 k,euhA/&  
at money-of-the-day price 按付款当日价格计算 H'Yh2a`!o  
at or better 按指定或较佳价位〔买卖指令〕 f/CuE%7BR  
at par 按面值计算；平价 4CGPOc  
at sight 见票即付 o|jIM9/  
at the close 按收市盘 2<M= L1\  
at the opening 按开市盘 Df3rV'/~  
attestation 见证；见证条款 6uKTGc4  
at-the-money option 平价期权 &89oO@5  
attorney 受权人；受托代表人 0uBl>A7qhn  
attornment 新拥有人承认书 2NB L}x  
attributable profit 可归属利润 i<pk6rO1  
attributable share value 可归属股份价值 mKYeD%Pm*  
Auckland Stock Exchange 奥克兰证券交易所 3sd"nR?aX  
auction 拍卖 odIZo|dv  
auctioneer 拍卖商 \U@rg4  
audit 审计；核数 ?-1r$31p  
Audit Commission 审计署 &=4(l|wcg  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] DBLO|&2!z[  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 RT%pDym\  
audit review 帐目审查 sXNb}gJ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 qKJSj   
audited account 审计帐目；经审计的帐目 ayAo
^q  
audited annual account 经审计的周年帐目 p!s}=wI`  
audited balance sheet 经审计的资产负债表 ! !
PYP'e  
auditor 核数师；核数主任；审计师 znJ'iVf  
auditor's certificate 核数师证明书；审计师证明书 {d?$m*YR3`  
auditor's report 核数师报告；审计师报告 6oui]$pH  
Aussie bond 澳元债券 GguFo+YeZ  
austerity budget 紧缩预算 52o x`t|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 "s\L~R.&  
Australia All Ordinaries Index 澳洲所有普通股票指数 3"F`ZJ]=  
Australian Dollar [AUD] 澳元 $+7`Dy!  
Australian Options Market 澳大利亚期权市场 *5xJv  
Australian Securities Commission 澳洲证券事务监察委员会 6Zn @2PGEl  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4b:s<$TZ  
Australian Stock Exchange 澳大利亚证券交易所 2B,] -Mu)  
Austrian Schilling [ATS] 奥地利先令 dx;k`r$w  
authentication 认证；鉴证 +iI&c s  
authority to purchase 委托购买证；委购书 qc-mGmomL  
authorization 认可；核准；授权；授权书 OQ9x*TmK  
authorization by direction 指示授权 n-DVT;y  
authorization by instruction 指令授权 : }`-B0  
authorization by warrant 令状授权 -,["c9'3  
authorization of unit trust 单位信托的认可 Iy }:F8F>g  
authorized agent 指定代理人 8uA,iYD  
authorized capital 法定资本 ]THPSw_y8  
authorized clerk 出市员 5+fLeC;  
authorized dealer 认可交易商 s`#(   
authorized financial institution 认可财务机构 v!%5&: c3  
authorized fund 认可基金 %TsPyiYl  
authorized fund house 获授权的基金公司；认可基金公司 [CAR[ g&  
authorized institution 认可机构 Wa?; ^T  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 \Y{k7^G}A  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 IEyL];K  
authorized insurer 获授权保险人；获认可承保人 &.Zb,r$Y  
authorized investment 特准投资项目 >CkjUZu]&  
authorized person 获授权人 J!DF^fLe  
authorized representative 获授权代表 Y[ N^p#t{  
authorized share capital 法定股本 Uo-`>7  
automated quotation system 自动报价系统
\%p34K\  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] yS=oUE$  
自动交易系统〔香港期货交易所有限公司〕 6)BR+U  
automatic adjustment mechanism 自动调整机制 J+f!Ar  
automatic adjustment system 自动调整系统 WKSPBT;  
Automatic Clearing House 自动票据交换所 "]\+?  
automatic exchange rates accumulation system 自动化汇率累集系统 mA{~PpSb  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 RN@ctRS  
automatic teller machine [ATM] 自动柜员机 h
`3eu;5)  
autopay 自动转帐 a<fUI
%_  
available assets 可用资产 8|$3OVS  
available fiscal reserve 现存财政储备 Ka,^OW}<%q  
available profit 可用利润 \o';"Q1H  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 z,|{fKtY}  
average 平均；平均数；海损 qgDRu]ba  
average basic salary 平均基本薪金 }mZwd_cK  
average consumer expenditure 平均消费开支；一般消费开支 <r3J0)r
}  
average cost 平均成本 WQHd[2Z#e  
average cost of land production 增辟土地平均成本 <EST?.@~+  
average daily turnover 平均每日成交额 |`;54_f  
average daily wage rate 平均每日工资率 It75R}B  
average expenditure pattern 平均开支模式 !\g
+8>  
average growth rate 平均增长率 Zc?ppO  
average net fixed assets 固定资产平均净值 ox ;  
average of relatives 相对价格平均数 3 zn W=  
average price 平均价格 E#F/88(  
average propensity to consume 平均消费倾向；一般消费倾向 )Jv[xY~  
average propensity to save 平均储蓄倾向；一般储蓄倾向 07hF2[i  
average rate 平均率 ~ Uo)0  
average revenue 平均收入；平均收益 ]TaN{
"  
average stock 平均库存；平均存货 K!KMQ
r`  
average yearly rent 平均年租 n!qV>k9Y  
avoidance of double taxation 避免双重课税 \.g\Zib )  
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 Ig5L$bAM~  
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