一些有用的会计术语(也不知道发的地方对不对)A

A: U$oduY#  
A share Ａ股；甲类股份 Z\[N!Zt|  
abatement of tax 减税；减扣免税额 C]^H&  
ABN AMRO Bank N.V. 荷兰银行 80A.<=(=.  
above-the-line expenditure 线上项目支出；经常预算支出 [dtbkQt,c  
above-the-line receipt 线上项目收入；经常预算收入 =to=8H-  
ABSA Asia Limited 南非联合亚洲有限公司 !=;XBd-  
absolute change 绝对数值变更 Z*G(5SqUh"  
absolute expenditure 实际开支 W\1i,ew>  
absolute guideline figure 绝对准则数字 =b;>?dP  
absolute interest 绝对权益 IH$0)g;s  
absolute order of discharge 绝对破产解除令 b~dIk5>O  
absolute profit margin 绝对利润幅度 'B+ ' (f  
absolute value 实值；绝对值 |t$Ma'P  
absolutely vested interest 绝对既得权益 H>r!i4l  
absorbed cost 已吸收成本；已分摊成本 3_JCU05H}  
absorption 吸收；分摊；合并 TW !&p"Us+  
absorption rate 吸收率；摊配率；分摊率 hdTzCfeZ5@  
ACB Finance Limited 亚洲商业财务有限公司 %;#^l+UB  
acceptable form of reciprocity 合理的互惠条件 cj11S>D  
acceptable rate 适当利率；适当汇率 5s(1[(  
acceptance agreement 承兑协议 ~>9_(L  
acceptance for honour 参加承兑 L(GjZAP  
acceptor 承兑人；接受人；受票人 a>\vUv*  
acceptor for honour 参加承兑人 12Y  
accident insurance 意外保险 UH7jP#W%=  
Accident Insurance Association of Hong Kong 香港意外保险公会 Spt?>sm  
accident insurance scheme 意外保险计划 Y8flrM2CwG  
accident year basis 意外年度基准 J>d.dq>r  
accommodation 通融；贷款 :qC'$dO!
 
accommodation bill 通融票据；空头票据 r1RGTEkD  
accommodation party 汇票代发人 +{
sqcr1G  
account balance 帐户余额；帐户结余 s/089jlc  
account book 帐簿 <\?wAjc,  
account collected in advance 预收款项 h gJ[LU|>  
account current book 往来帐簿 |>@W ]CX[  
account of after-acquired property 事后取得的财产报告 @{Gncy|  
account of defaulter 拖欠帐目 iQ{G(^sZN  
account payable 应付帐款 \"hJCP?,  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 A!^q J#  
account receivable 应收帐款 V|\7')Qq  
account receivable report 应收帐款报表 qZ@s#UiB  
account statement 结单；帐单；会计财务报表 e%W$*f  
account title 帐户名称；会计科目 4Qn$9D+?  
accountant's report 会计师报告 dH
( ('u[  
Accountant's Report Rules 会计师报告规则 <FZ@Q[RP  
accounting and auditing procedure 会计与审计程序；会计与核数程序 e}1uz3Rh  
Accounting Arrangements 《会计安排》 ^pHq66d%Z  
accounting basis 会计基础 },|M9I0  
accounting by Official Receiver 破产管理署署长呈交的帐目 H#ClIh?'b  
Accounting Circular 《会计通告》 L5MzLE&~  
accounting class 会计类别 sVex (X  
accounting date 记帐日期；会计结算日期 v+99 -.  
accounting for money 款项核算 F2X0%te  
Accounting Officer 会计主任 RejQ5'Neh  
accounting period 会计报告期；会计期 bV/jfV"%E  
accounting policy 会计政策；会计方针 Jaz?Ys|S  
accounting practice 会计惯例 ?7{H|sI
 
accounting principle 会计准则 eF2|Wjl``;  
accounting record 会计记录 qWb+r  
accounting report 会计报告 =*Bl|;>6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 /*0K92NB  
Accounting Society of China 中国会计学会 7`u$  
accounting statement 会计报表 hpU2  
accounting system 会计制度；会计系统 2;w*oop,O  
accounting transaction 会计事项；帐务交易 >rvQw63\  
accounting treatment 会计处理 j&k6O1_  
accounting year 会计年度 0Fu~
%~#E$  
accretion 增值；添加 4>J   
accrual 应计项目；应累算数目 y+7PwBo%e  
accrual basis 应计制；权责发生制 '(/7[tJ  
accrual basis accounting 应计制会计；权责发生制会计 yr,=.?C-  
accrue 应累算；应计 u{L!n$D7  
accrued benefit 应累算利益 <_
Q1k>  
accrued charges 应计费用 d^`?ed\1  
accrued cumulative preference share dividend 应累算的累积优先股股息 %j7XEh<'  
accrued expenses 应累算费用 @V!r"Bkg.  
accrued interest payable 应付利息；应计未付利息 bV"G~3COy  
accrued interest receivable 应收利息；应计未收利息 p)+k=b  
accrued right 累算权益 n0is\ZK 0  
accruing profit 应累算的利润 m)oJFF  
accumulated fiscal reserve 累积财政储备 ^Ox3XC  
accumulated profit 累积利润；滚存溢利 zl`h~}I  
accumulated reserve 累积储备 Wl}&?v&@  
accumulation of surplus income 累积收益盈余 7F'`CleU  
acquired assets 既得资产 c [5KG}  
acquisition 收购；购置；取得 &4_qF^9J  
acquisition cost 购置成本 i&n'N8D@  
acquisition expenses 购置费用 /t(C>$ }p  
acquisition of 100% interest 收购全部股权 vhhC> 7  
acquisition of control 取得控制权 C`q@X(_  
acquisition of fixed assets 购置固定资产 ?Q&yEGm(  
acquisition of shell “买壳” _Zr.ba  
acquisition price 收购价 A@Dw<.&_I  
act of God 天灾 sq'Pyz[[  
acting partner 执事合伙人 YID4w7|  
active market 买卖活跃的市场；交投畅旺的市场；旺市 c_>f0i  
active partner 积极参与的合伙人 8,uB8C9  
active trading 交投活跃 TjG4`:*y#m  
actual circulation 实际流通 aFLO{tr`  
actual cost 实际成本 HJY2#lSha6  
actual expenditure 实际开支；实际支出 CJhL)0Cs  
actual income 实际入息；实际收入；实际收益 3)RsLI9  
actual market 现货市场 vY_-Ranj#.  
actual price 现货价；实际价格 [pM V?a[  
actual profit 实际利润 a`0=AQ  
actual quotation 实盘；实际价位；实际报价 KI+VXH}Y5{  
actual year basis 按实际年度计算 ,GgAsj
: K  
actuals 实货 L31|\x]  
actuarial investigation 精算调查 M %Qt|@O  
actuarial principle 精算原则  E6WA}_  
actuarial report 精算师报告 O]m+u  
Actuarial Society of Hong Kong 香港精算学会 ()H:UvM=t  
actuarial valuation 精算师估值 Km^&<3ch#  
actuary 精算师 @K!&qw  
ad referendum agreement 暂定协议；有待覆核的协定 c;'[W60  
ad valorem duty 从价税；按值征税 Y3=_ec3w  
ad valorem duty system 从价税制 <wAFy>7  
ad valorem fee 从价费 QNl'ZB\  
ad valorem tariff 从价关税 z0do;_x]E  
additional allowance 额外免税额 m1*O0Tg]"  
additional amount for unexpired risk 未过期风险的额外款额 }m-FGk  
additional assessable profit 补加应评税利润 ^7Fh{q4IE  
additional assessment 补加评税 ~^cMys |'  
additional commitment 额外承担 x]33LQ1]  
additional commitment vote 额外承担拨款 Cn[0(s6  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7>~5jYP  
additional dependent parent allowance 供养父母额外免税额 of@#:Qs  
additional provision 额外拨款 jkvg
oxY  
additional stamp duty 附加印花税 tzh1s i  
additional tax 补加税罚款；补加税款 nb>7UN.9  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ivz{L-  
adjudged bankrupt 被裁定破产 -(bkr+N  
adjudicated bankrupt 裁定破产人 9rA=pH%<>B  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 1u9LdkhnY  
adjudication of bankruptcy 裁定破产；宣告破产 p"U,G -_  
adjudication of insolvency 裁定无力偿还债务 yR\btx|e5~  
adjusted actual 经调整的实数；调整后的实数 S1?-I_t+]  
adjusted current assets 经调整的流动资产；调整后的流动资产 2J;kSh1,L  
adjusted figure 经调整的数字；调整后的数额 M^]cM(swK5  
adjusted liabilities 经调整的负债；调整后的负债 x_dy~(*  
adjusted loss 经调整的亏损；调整后的亏损 `F>O;>i''  
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 fX|Y;S-@+  
adjusted profit 经调整的利润；调整后的利润 >_LDMs[-p  
adjusted surplus 经调整的盈余额；调整后的盈余额 Tq4-wE+  
adjusted value 经调整的价值；调整后的价值 W='>:H  
adjustment 调整；修订；理算〔保险〕 U,.![TP  
adjustment centre 调剂中心 n9xAPB }  
adjustment lag 调整过程的时间差距；调整时差
tmtT(  
adjustment mechanism 调整机制 ::/j$bL  
adjustment of loss 亏损调整 9U%N@Dq`Z  
adjustment process 调整过程；调整程序 E^S
H\5B  
adjustment range 调整幅度 zO MA  
administered exchange rate 受管制汇率 /ID?DtJ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 x>Jr_A(  
administration expenses 行政费用 GbaEgA'fa  
administration fee 手续费；行政费 Y
"wUt &  
administration in bankruptcy 破产管理 j ku}QM^  
administration order 遗产管理令 g"> {9YE  
administrator 管理人；遗产管理人 # m *J&  
administrator of the estate 遗产管理人 Kc^;vT>3  
admission of debt 债项承认书 LoGVwRmoC
 
admission of proof 接纳债权证明 Y(cGk#0  
advance 放贷款项；垫付款项；预支款项；预付款项 W}]%X4<#rN  
advance account 暂支帐目；预付款帐户 NSDv;|f  
advance compensation 预付补偿金 s]JF0584  
advance from shareholder 股东垫款 _> *jH'  
advance pending reimbursement 预支以待日后付还 !U~WK$BP  
advanced economy 先进经济体系 $ <#KA3o\  
advancement 预付；预付财产 8M`#pN^  
advances warrant 垫款令 HF.^
ysI  
advancing 贷出 E2{FK)qT  
adverse balance 逆差  ({=gw9f  
adverse exchange 逆汇 ;/rXQe1  
advertisement addressed to shareholders 在报章刊登的致股东通告 I}vmU^Y>  
advice for collection 托收通知书 9,r rQQD_  
advice of drawing 提款通知书；汇票通知书 }x wu*Zx  
advice of payment 付款通知 B[4KX  
Advisory Committee [Securities and Futures Commission] S9",d~EM  
谘询委员会〔证券及期货事务监察委员会〕 8zR~d%pK  
Advisory Committee on Diversification 经济多元化谘询委员会 k'5?M  
affidavit 誓章；遗产申报誓章 ksN+?E4w  
affidavit of no receipt 述明无收款的誓章 \<)9?M
:  
affiliate 联号；联营公司；附属公司 9b*nLyYVz  
affiliated company 附属公司；联号；联营公司 ut I"\1hQ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Aj4T"^fv  
affordability 负担能力 UTH_^HAN#G  
African Development Bank [AfDB] 非洲开发银行 ?n ZY)  
after-acquired property 事后取得的财产 d|yAs5@  
after-hours dealing 市后交易 }-6)gWe  
after-tax profit 税后盈利；税后利润；税后溢利 vt9)pMs  
agency agreement 代理协议 e;[F\ov%  
agency expenses 代理机构的开支 Pw61_ZZ4B\  
agency fee 代理费 @>U-t{W  
Agency Law 《代理法》 V:c;-)(  
agent 代理人；承销人 "PpN0Rr  
agent of company 公司代理人 mA=i)Ga  
agent's fee 代理人费；经纪费 g #6E|n  
aggregate 总计；总数；总体数字 fk x \=  
aggregate amount 总款额；总额 a,WICv0E  
aggregate assets and liabilities 总体资产与负债 L');!/:  
aggregate at constant price 按固定价格计算的总体数字 :d#VE-e  
aggregate demand 总需求 wGP;V
bk  
aggregate gross position 总持仓量 6Z%U`,S  
aggregate limit 总限额 sU{NHC)5  
aggregate of salaries tax 合计薪俸税 wLOB}ZMT  
aggregate performance 总体表现；总体业绩 9^G/8<^^>  
aggregate supply 总体供应 Aw5HF34J  
aggregate surplus 总盈余 S :<Nc{C  
aggregate total 整体总额 Gnq?"</  
aggregate value 总值；合计价值 }=]M2}  
aggregated basis 合计基准 3S}Pm2D2  
aggregated net chargeable income 合计应课税入息实额 w_{wBL[3e  
aggregation 合并计算；合计；总和 hK,Sf ;5V  
aggregation of incomes of husband and wife 夫妇入息合并计算 [6XF=L,!  
aggregation of property 财产的总和 Xn%pNxUL  
agio 差价；贴水 L>RP-x>  
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》 Ls] g  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment R'@9]99  
《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》 #odIEC/  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 20nP/e  
《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》 < RH UH)I  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
57&b:0`p  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 S-|)QGxV6  
agreement for a settlement 授产协议 ,^. 88<  
agreement for assignment 转让协议 Nqa&_5"  
agreement for sale 售卖协议；买卖协议  q;][5  
agreement for sale and purchase 买卖协议 :dQ B R  
agreement for the payment of interest 支付利息协议 4k@5/5zsM  
agreement for the repayment of money 还款协议 mh{1*T$fP  
agreement of reinsurance 再保险协议 -K3^BZHI  
Agricultural Bank of China 中国农业银行 <,e+ kL{  
air passenger departure tax 飞机乘客离境税 v63"^%LX  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?I~()]k5  
airport tax 机场税 <yNM%P<Oy  
alcohol duty 酒精税 V13N}]  
alienation 让与；让渡；转让 70Wggty  
alimony 生活费；赡养费 5MtLT#
C3r  
All Ordinaries Index [AOI] 所有普通股指数 5jgR4a*_v  
all risks 全险；综合险 #nPQ!NB/  
All Sales Record for Stock Market 《股票市场成交报告》 K#=*9S  
Allied Capital Resources Limited 新联财务有限公司 EH! q=&d  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 +2&@x=xy  
allocation letter 拨款信件 a+Kj1ix  
allocation of fund 分配款项；预留款项 N%*5
T[.  
allocation of profit 利润分配；溢利分配 j+uLV{~g6  
allocation warrant 拨款令 P<a)25be/  
allotment 分配；配股 jT]0WS-b  
allotment notice 股份配售通知；配股通知 :6Lx@  
allotment of shares 股份分配 Yd=
>K HVD  
allowable 可获宽免；免税的 sEGO2xeI  
allowable business loss 可扣除的营业亏损 [8*jw'W|[  
allowable expenses 可扣税的支出 ^!<BQP7  
allowance 免税额；津贴；备抵；准备金 L"4mL,  
allowance for debts 债项的免税额 )E-inHD /  
allowance for depreciation by wear and tear 耗损折旧免税额 w"c
ZHm  
allowance for funeral expenses 殡殓费的免税额 IV\'e}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 D)m5  
allowance for repairs and outgoings 修葺及支出方面的免税额 BlA_.]Sg$  
allowance to debtor 给债务人的津贴 xgKdMW'%g:  
alteration of capital 资本更改 ZL&g_jC  
alternate trustee 候补受托人 \1fN0e  
amalgamation 合并 hM6PP7XH  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @W[f1  
ambit of charges 征税范围；收费范围 Hn%xDJ'  
amended valuation 经修订的估值 (2^gVz=j  
American Commodities Exchange 美国商品交易所 2[O&NdP\Zk  
American Express Bank Limited 美国运通银行 /2=#t-p+  
American Stock Exchange 美国证券交易所 {pnS Q  
amortization 摊销 3@M|m<_R$  
amount due from banks 存放银行同业的款项 { + Zd*)M[  
amount due from banks abroad 存放海外银行同业的款项 Pa V@aM~3  
amount due from holding companies 控股公司欠款 `\#B18eU  
amount due from local banks 存放本港银行同业的款项 `OXpU,Z 6U  
amount due to banks 银行同业的存款 j/f?"VEr  
amount due to banks abroad 海外银行同业的存款 [d1mLJAR  
amount due to holding companies 控股公司存款 &h^9}>rVjV  
amount due to local banks 本港银行同业的存款 4'a=pnE$  
amount due to outport banks 外埠银行同业的存款 p8h9Ng*&`  
amount for note issue 发行纸币的款额 ;;C?{  
amount of bond 担保契据的款额 :+z4~% jA  
amount of consideration 代价款额 "AnC?c9?-^  
amount of contribution 供款数额 ujR_"r|l  
amount of indebtedness 负债款额 JNt^ (z  
amount of principal of the loan 贷款本金额 r0+6evU2  
amount of rates chargeable 应征差饷数额 SEGri#s  
amount of share capital 股本额 @,cowar*  
amount of sums assured 承保款额 ,D]QxbwZ  
amount of variation 变动幅度 pgE}NlW  
amount of vote 拨款数额 -ZRO@&tMD  
amount payable 应付款额 N343qU  
amount receivable 应收款额 Py@wJEo  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 OZ |IA:,}  
analysis 分析 qUob?| ^   
ancillary risk 附属风险 2\jPv`Ia  
annual account 周年帐目；周年帐目报表；年度决算；年结 X\@C.H2ttY  
annual accounting date 年结日期
5qZ1FE  
annual allowance 每年免税额；年积金；年度津贴；年津  Co
hDO  
annual balance 年度余额 smRE!f*q  
annual disposable income 每年可动用收入 clL2k8VS  
annual estimates 周年预算 _m gHJ0v'  
annual fee 年费 {B?Wu3-  
annual general meeting 周年大会 !'&n-Q  
annual growth rate 年增率；每年增长率 jv%kOovj  
annual long-term supplement 长期个案每年补助金 19Mu61  
annual pensionable emolument 可供计算退休金的年薪 ER5gmmVP@p  
annual report 年报 !Wy6/F@Z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |:xYE{*)H  
annual return 周年报表；周年申报表；每年报税表格 $JJrSwR<h  
Annual Return Rules 《周年报表规则》 HkUWehVm  
annual review of consumer prices 每年消费物价回顾
:D%"EJ  
annual roll-forward basis 逐年延展方式 M<.d8?p )  
annual salary 年薪 QS` PpyBkd  
annual statement 年度报表；年度决算表 G~2jUyv  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 E_])E`BJ  
annuitant 年金受益人 :(!`/#6H  
annuity 年金 w$z}r  
annuity contract 年金合约 {|&5_][  
annuity on human life 人寿年金 (Pf+0,2  
antecedent debt 先前的债项 aJ-K?xQ  
ante-dated cheque 倒填日期支票 EN;}$jZ>47  
anticipated expenditure 预期开支 s:#V(<J  
anticipated net profit 预期纯利 sk,ox~0R  
anticipated revenue 预期收入 mpI5J'>]  
anti-inflation measure 反通货膨胀措施 q)S^P>  
anti-inflationary stance 反通货膨胀立场 aT)BR?OYSJ  
apparent deficit 表面赤字 oX S1QT`B  
apparent financial solvency 表面偿债能力 gQxbi1!;9  
apparent partner 表面合伙人 ur$ 
_  
application for personal assessment 个人入息课税申请书 #fM#p+v  
application of fund 资金应用 `e}b
dj  
application to release as liquidator and to destruct the books of accounts and documents ftvG\Tf  
申请免除清盘人职务及毁灭帐簿与文件 ~sl{|E  
appointed actuary 委任精算师 =vDEfO/T  
appointed auditor 委任核数师；委任审计师 6y+Kjd/D  
appointed trustee 委任的受托人 hyCh9YOu)  
appointer 委任人 [ sN EHf  
apportioned pro rata 按比例分摊 (@<lRA ^  
apportionment 分配；分摊 4)h]MOZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Oiz ,w7LRh  
apportionment formula 分摊方程式 Ljxz.2LGr  
apportionment of estate duty 遗产税的分摊 tyXuG<  
appraisal 估价；评估 4C<jdv_J  
appreciable growth 可观增长 JJ}0gZ   
appreciable impact 显着影响 8/i!' 0r\  
appreciable increase 可观增长 M=FxB;v  
appreciation 增值；升值 z3&]%Q&  
appreciation against other currencies 相对其他货币升值 L+Xc-uv["p  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3D!5T8 @  
appreciation tax 增值税 AsAT_yv#  
appropriation 拨款；拨用；拨付 2XFU1 AW  
appropriation account 拨款帐目 <j*;.yyC  
Appropriation Bill 拨款法案 iOR_[y,  
appropriation-in-aid system 补助拨款办法 F(k.,0Nc  
approved assets 核准资产 !MYSfPdS  
approved basket stock 认可一篮子证券 hAYTj0GZ  
approved budget 核准预算 3 Nreqq  
approved charitable donation 认可慈善捐款 42
e|LUZg  
approved charitable institution 认可慈善机构 SM0~fAtE  
approved currency 核准货币；认可货币 tZ=E')!\  
approved estimates 核准预算 \ e\?I9  
approved estimates of expenditure 核准开支预算 {QcLu"?c  
approved overseas insurer 核准海外保险人 gVq;m>\|F  
approved overseas trust company 核准海外信托公司 QMa;Gy  
approved pooled investment fund 核准汇集投资基金 WHsgjvh"  
approved provident fund scheme 认可公积金计划  tBq nfv  
approved provision 核准拨款 pm*xb
]8y  
approved redeemable share 核准可赎回股份 Q1O}ly}JS  
approved regional stock 认可地区性证券 MBt9SXM  
approved retirement scheme 认可退休金计划 UR7g`/  
approved subordinated loan 核准附属贷款 BSYzC9h`  
arbitrage 套戥；套汇；套利 9N9L}k b  
arbitrageur 套戥者；套汇者 S{PJUAu  
arbitrary amount 临时款项 mef<=5t  
arrangement 措施；安排；协定 GN ]cDik  
arrears 欠款 T&%ux=Jt  
arrears of pay 欠付薪酬 Kqp(%8mf  
arrears of revenue 逾期未收税款；逾期未收的帐项 &Sl[lXE  
articles of association 组织章程；组织细则；组织章程细则 y4t7`-,~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |X0Y-  
ascertainment of profit 确定利润 SSz~YR^}Sr  
"Asia Clear" “亚洲结算系统” l>Z5 uSG  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 .z)%)PVV  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 0Sle  
Asian Development Fund [ADF] 亚洲发展基金 q*\x0"mS/  
Asian dollar bond 亚洲美元债券 p<TpK )  
Asian dollar market 亚洲美元市场 ?]Pmxp H}  
Asian dollar rate 亚洲美元利率 CN#+U,NZV  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 QW$G  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 oFy=-p+C  
asked price 沽盘；喊价；索价；卖方报价 `tHvD=`m.  
assessable income 应评税入息 i`QKH  
assessable loss 应评税亏损 |zQ4u  
assessable profit 应评税利润 P;P%n  
assessable value 应评税值 g .onTFwN  
assessed profit 估定利润 lJu;O/  
assessed value 经评估价值 J?RabYd ~  
assessment 评税；评定；估价；评税单 KNS.Nw7  
assessment number 评税编号；估价编号 jX3,c%aQ5e  
assessment of additional tax 补加税评税 *of3:w  
assessment of performance 业绩评估；实绩评价 p[hZ@f(z  
Assessor 评税主任 cxA^:3  
asset price bubbles 资产价格泡沫 gZLP\_CL  
asset-backed securities 具资产保证的证券 IhA5Wt0j  
assets accretion 资产增值 1
2;8o<~  
assets and liabilities 资产与负债 2_n7=&  
assets betterment statement 资产递增表；资产改进表 lzYEx  
assets lending 实物放款；有抵押贷款 o_@4Sl8  
assets of the company passing on the death 死者去世时转移的公司资产 n#q<`}u,
 
assets pledged as security for liabilities 用作负债抵押的资产 K8>zF/# +  
assets portfolio 资产投资组合 BybW)+~  
assets price 资产价格 aa>xIW,u  
assets quality 资产质素 >#hO).`C  
assets realization 资产变现 FN\E*@>X=  
assets refinancing arrangement 资产再集资安排 
@2Z#x  
assets securitization 资产证券化 i\KQ!f>A  
assets situated outside Hong Kong 在香港以外地方的资产 7NDr1Z#B6V  
assets stripping 削减资产；拆卖资产 3gv|9T  
assets value 资产值 ]z l[H7  
assignee 承让人 9cf:pXMi  
assignment 转让；转让书；转让契 @!`Xl*l  
assignment of interest 权益转让 }dp=?AFg  
assignment of letters patent and trade mark 专利证书及商标转让 2.%.Z_k)  
assignment of property 物业转让；物业转让书 /LO-HnJ  
assignment right 转让权 o Z%9_$Z  
assignor 转让人 a
^`rtvT  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 3):A   
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 NF+iza;DP  
associate member 附属会员 y^%
n'h{  
associated body corporate 相联法人团体 9?0^ap,T  
associated company 相联公司；联属公司 `Jzp Sw  
associated corporation 相联法团 ^r*r w=  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] =bHD#o|R  
公认会计师公会〔英国〕 VY~yg*  
Association of Futures Exchange Brokers 香港期货经纪协会 Z?%zgqTXb  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 `&D|>tiz  
association of underwriters 承保人组织 GM3f-\/  
assumption of control 接管 LG<J;&41~S  
assurance 担保；保险；转易；转易书 J@4Bf  
assurance of interest 权益的转易 xYmxc9)2  
at 19XX price 按一九ＸＸ年价格计算 ,=Mt`aN  
at a discount 按赔价计算；按贴水价格计算；打折扣 |QU <e  
at a premium 按溢价计算；按升水价格计算 } \XfH  
at call 通知付款；按通知 `}mcEl  
at constant market price 按固定市价计算 K Pt5=a  
at constant price 按固定价格计算 byTh/H  
at cost 按成本计算 Olh<,p+x  
at current market price 按当时市价计算；按现时市价计算 /4g1zrU
  
at current price 按当时价格计算；按现时价格计算 "br,/Dk>MX  
at factor cost 按要素成本计算；按生产要素成本计算 MFb9H{LA  
at money-of-the-day price 按付款当日价格计算 kdl:Wt*4o  
at or better 按指定或较佳价位〔买卖指令〕 _>| =L W@7  
at par 按面值计算；平价 R~)\3] "2m  
at sight 见票即付 @7?#Y|`  
at the close 按收市盘 DpUbzr41+k  
at the opening 按开市盘 #7MUJY+ 9  
attestation 见证；见证条款 7cTV?nc  
at-the-money option 平价期权 w)Q0_2p.  
attorney 受权人；受托代表人 Vl:^>jTki  
attornment 新拥有人承认书 D'J0wT#  
attributable profit 可归属利润 gLy&esJl1  
attributable share value 可归属股份价值 m06ALD_  
Auckland Stock Exchange 奥克兰证券交易所 {buo^kgj`]  
auction 拍卖 @}@Z8$G^  
auctioneer 拍卖商 <Dwar>
}  
audit 审计；核数 sOU1n  
Audit Commission 审计署  !"\80LP  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] J[4mLU  
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〕 i70wrW#k  
audit review 帐目审查 ]=>F.GE  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 DP3PYJ%+B  
audited account 审计帐目；经审计的帐目 MBqt&_?K  
audited annual account 经审计的周年帐目 y *fDwd~  
audited balance sheet 经审计的资产负债表 fp+gyTnd3  
auditor 核数师；核数主任；审计师 H[S%J3JI  
auditor's certificate 核数师证明书；审计师证明书 qYlhlHD  
auditor's report 核数师报告；审计师报告 T~Gvp0r}h  
Aussie bond 澳元债券 0a}u;gt,4w  
austerity budget 紧缩预算 jpO7'ivG  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 BK,{N0  
Australia All Ordinaries Index 澳洲所有普通股票指数 4iKgg[)7`=  
Australian Dollar [AUD] 澳元 X{\F;Cb*  
Australian Options Market 澳大利亚期权市场 `
NgAT 3zq  
Australian Securities Commission 澳洲证券事务监察委员会 nv@8tdrc  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ~c %hWt  
Australian Stock Exchange 澳大利亚证券交易所 kic/*v\6@  
Austrian Schilling [ATS] 奥地利先令 YgUvOyaQXf  
authentication 认证；鉴证 5u*-L_  
authority to purchase 委托购买证；委购书 'H \9:7  
authorization 认可；核准；授权；授权书 4:r!|PJn{G  
authorization by direction 指示授权 HbXPok  
authorization by instruction 指令授权 |Z=^`J  
authorization by warrant 令状授权 qI~xlW  
authorization of unit trust 单位信托的认可 Tl2C^j  
authorized agent 指定代理人 @wE5S6! B\  
authorized capital 法定资本 (X?%^^e!  
authorized clerk 出市员 tE]
= cTSV  
authorized dealer 认可交易商 Si6al78  
authorized financial institution 认可财务机构 LIZRoG8  
authorized fund 认可基金 ha(Z<  
authorized fund house 获授权的基金公司；认可基金公司 .y@oz7T5  
authorized institution 认可机构 ] :BX!<  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 sB c (gr  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Q\ U:~g3  
authorized insurer 获授权保险人；获认可承保人 iZaI_\"__  
authorized investment 特准投资项目 !f&Kf,#b`  
authorized person 获授权人 :=wTvz  
authorized representative 获授权代表 }j*KcB_  
authorized share capital 法定股本 N6 (  
automated quotation system 自动报价系统 (^u1~1E 5  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] (`sH3&Kl  
自动交易系统〔香港期货交易所有限公司〕 "CUty"R8  
automatic adjustment mechanism 自动调整机制 1n:8s'\  
automatic adjustment system 自动调整系统 ?<(m 5Al7  
Automatic Clearing House 自动票据交换所 &8l%T'gd  
automatic exchange rates accumulation system 自动化汇率累集系统 eS<lwA_  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 3b+d"`Y^S  
automatic teller machine [ATM] 自动柜员机 BV>\ McI+  
autopay 自动转帐 .pN`;*7`  
available assets 可用资产 0},PJ$8x  
available fiscal reserve 现存财政储备 x)rM/Kq  
available profit 可用利润 {j:hod@-:5  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 f"u%J/e&  
average 平均；平均数；海损 @>E2?CV  
average basic salary 平均基本薪金 2ioQb`=  
average consumer expenditure 平均消费开支；一般消费开支 8;Yx<woR  
average cost 平均成本 b+f'[;  
average cost of land production 增辟土地平均成本 mxz-4.  
average daily turnover 平均每日成交额 0el9&l9Ew  
average daily wage rate 平均每日工资率 &8]d
}-e  
average expenditure pattern 平均开支模式 HmiJ~C_v`:  
average growth rate 平均增长率 t5#rps\;  
average net fixed assets 固定资产平均净值 0o9 3iu=&  
average of relatives 相对价格平均数 qL6 |6-?  
average price 平均价格 Y@b.sMg{  
average propensity to consume 平均消费倾向；一般消费倾向 l)!n/x_ !  
average propensity to save 平均储蓄倾向；一般储蓄倾向 8erSt!oM  
average rate 平均率 >|twyb  
average revenue 平均收入；平均收益 IuNi
EtKx  
average stock 平均库存；平均存货 r9 !Tug*>m  
average yearly rent 平均年租 jz5qQt]^  
avoidance of double taxation 避免双重课税 hA33K #bC  
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 o]p|-<I Q  
-mRA#  
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