一些有用的会计术语(也不知道发的地方对不对)A

A: QMO.Bnek  
A share Ａ股；甲类股份 m5c=h  
abatement of tax 减税；减扣免税额 Os)jfKn2  
ABN AMRO Bank N.V. 荷兰银行 2A>s a3\  
above-the-line expenditure 线上项目支出；经常预算支出 nZtMF%j'  
above-the-line receipt 线上项目收入；经常预算收入 e3o?=;  
ABSA Asia Limited 南非联合亚洲有限公司 *A<vrkHz  
absolute change 绝对数值变更 \zCw&#D0Z  
absolute expenditure 实际开支 %:/@1r7o>  
absolute guideline figure 绝对准则数字 H$D),s gv  
absolute interest 绝对权益 I 68Y4s  
absolute order of discharge 绝对破产解除令 hQWo ]WF(J  
absolute profit margin 绝对利润幅度 >z #^JR\6  
absolute value 实值；绝对值 pW[KC!  
absolutely vested interest 绝对既得权益 HB|R1<t;HB  
absorbed cost 已吸收成本；已分摊成本 7~zd % o  
absorption 吸收；分摊；合并 7uUo DM  
absorption rate 吸收率；摊配率；分摊率 (5rfeSA^  
ACB Finance Limited 亚洲商业财务有限公司 e\8|6<o[  
acceptable form of reciprocity 合理的互惠条件 +aY]?]  
acceptable rate 适当利率；适当汇率 k-V3l  
acceptance agreement 承兑协议 X}V}%  
acceptance for honour 参加承兑 -eE r|Gs)  
acceptor 承兑人；接受人；受票人 8]@$7hy8  
acceptor for honour 参加承兑人 jw 4B^2}  
accident insurance 意外保险 WilKC|R]P  
Accident Insurance Association of Hong Kong 香港意外保险公会 I$0O4  
accident insurance scheme 意外保险计划 ?Yf0h_>  
accident year basis 意外年度基准 $@Bd}35 J  
accommodation 通融；贷款 -v@LJCK7I  
accommodation bill 通融票据；空头票据 2gasH11M  
accommodation party 汇票代发人 *\$m1g7b  
account balance 帐户余额；帐户结余 m%ec=%L9  
account book 帐簿 !B*l'OJw  
account collected in advance 预收款项 j^1Yz}6nR  
account current book 往来帐簿 4*U5o!w1{  
account of after-acquired property 事后取得的财产报告 6 2*p*t  
account of defaulter 拖欠帐目 qr@<'wp/  
account payable 应付帐款 VY#
nSF`  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?zk#}Ex1  
account receivable 应收帐款 E4QLXx6Wa&  
account receivable report 应收帐款报表 y2`},  
account statement 结单；帐单；会计财务报表 .QvH7  
account title 帐户名称；会计科目 7:C_{\(  
accountant's report 会计师报告 6 l,8ev  
Accountant's Report Rules 会计师报告规则 &7J-m4BI  
accounting and auditing procedure 会计与审计程序；会计与核数程序 %&iodo,EP'  
Accounting Arrangements 《会计安排》 zJ*(G_H  
accounting basis 会计基础 9$q35e  
accounting by Official Receiver 破产管理署署长呈交的帐目 0h-'TJg*sk  
Accounting Circular 《会计通告》 xqQLri}  
accounting class 会计类别 -HU4Ow  
accounting date 记帐日期；会计结算日期 pN4gHi=  
accounting for money 款项核算 ?hmuAgOtbh  
Accounting Officer 会计主任 8wEUly  
accounting period 会计报告期；会计期 A8X3|<n=  
accounting policy 会计政策；会计方针 \\ZCi`O  
accounting practice 会计惯例 ]N;\AXZ7  
accounting principle 会计准则 ?/}N  
accounting record 会计记录 I7 = 4%)A  
accounting report 会计报告 wJc`^gj  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Y"Ut  
Accounting Society of China 中国会计学会 oQiRjDLx  
accounting statement 会计报表 1/3<u::  
accounting system 会计制度；会计系统 _C3O^/<n4V  
accounting transaction 会计事项；帐务交易 BUs={"Pa  
accounting treatment 会计处理 kBeYl+*pk  
accounting year 会计年度 Y@y"bjK \  
accretion 增值；添加 3\ {?L  
accrual 应计项目；应累算数目 O=5q<7PM.  
accrual basis 应计制；权责发生制 LgxsO:mi  
accrual basis accounting 应计制会计；权责发生制会计 Ie]k/qw+Y  
accrue 应累算；应计 e>
2KW5.  
accrued benefit 应累算利益 (O$il  
accrued charges 应计费用 <MyT ;  
accrued cumulative preference share dividend 应累算的累积优先股股息 B,fVNpqo  
accrued expenses 应累算费用 5Q/jI$^h0Z  
accrued interest payable 应付利息；应计未付利息 5wa'Sexq
E  
accrued interest receivable 应收利息；应计未收利息 $ ~Ks!8'P  
accrued right 累算权益 Bra}HjHO  
accruing profit 应累算的利润 -#Ys67,4N  
accumulated fiscal reserve 累积财政储备 _)S['[  
accumulated profit 累积利润；滚存溢利 ()Q#@?c~  
accumulated reserve 累积储备 %M,^)lRP  
accumulation of surplus income 累积收益盈余 6z5wFzJv?q  
acquired assets 既得资产 F};T
<#  
acquisition 收购；购置；取得 az1#:Go  
acquisition cost 购置成本 K(,MtY*  
acquisition expenses 购置费用 ^o87qr0g]  
acquisition of 100% interest 收购全部股权 8#nAs\^  
acquisition of control 取得控制权 r"9hpZH  
acquisition of fixed assets 购置固定资产 I {%Y0S  
acquisition of shell “买壳” 4YSVy2x  
acquisition price 收购价 Lz&FywF-l  
act of God 天灾 D>-srzw  
acting partner 执事合伙人 !l-Q.=yw  
active market 买卖活跃的市场；交投畅旺的市场；旺市 YB1Jv[  
active partner 积极参与的合伙人 ,MjlA{0  
active trading 交投活跃 c'INmc I|  
actual circulation 实际流通 m}(M{^\|  
actual cost 实际成本 DkEf;P  
actual expenditure 实际开支；实际支出 - -\eYVh[  
actual income 实际入息；实际收入；实际收益 qjsEyro$-  
actual market 现货市场 -EJj j {  
actual price 现货价；实际价格 y(wb?86#W5  
actual profit 实际利润 _;,"!'R`f  
actual quotation 实盘；实际价位；实际报价 xpJ=yxO  
actual year basis 按实际年度计算 m al?3*x/  
actuals 实货 I|l5e2j  
actuarial investigation 精算调查 9vP#/-g  
actuarial principle 精算原则 tlM >=s'T  
actuarial report 精算师报告 -(},%!-_  
Actuarial Society of Hong Kong 香港精算学会 }9V0Cu1  
actuarial valuation 精算师估值 Nwo*tb:  
actuary 精算师 +|--}iE
5n  
ad referendum agreement 暂定协议；有待覆核的协定 2fgYcQ8`  
ad valorem duty 从价税；按值征税 Zb7%$1)L~  
ad valorem duty system 从价税制 >K<cc#Aa  
ad valorem fee 从价费 H;seT X
L  
ad valorem tariff 从价关税 >0UY,2d  
additional allowance 额外免税额 9PUobV_^Wo  
additional amount for unexpired risk 未过期风险的额外款额 ^-Rqlr,F;  
additional assessable profit 补加应评税利润 ^3ai}Ei3  
additional assessment 补加评税 ^#t6/fY.#  
additional commitment 额外承担 CXBFR>"  
additional commitment vote 额外承担拨款 "A*;V  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 '0=mV"#H{  
additional dependent parent allowance 供养父母额外免税额 n?>|2>  
additional provision 额外拨款 `GSl}A  
additional stamp duty 附加印花税 qu\U^F  
additional tax 补加税罚款；补加税款 h$#PboLd  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 -,+~W#n  
adjudged bankrupt 被裁定破产 }5;/!P_A  
adjudicated bankrupt 裁定破产人 Ng2Z7k  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 XmP,3KG2{S  
adjudication of bankruptcy 裁定破产；宣告破产 8!b>[Nsc  
adjudication of insolvency 裁定无力偿还债务 0#NbAM
t  
adjusted actual 经调整的实数；调整后的实数 D~FIv  
adjusted current assets 经调整的流动资产；调整后的流动资产 Y>T<Qn^D  
adjusted figure 经调整的数字；调整后的数额 QUm[7<"  
adjusted liabilities 经调整的负债；调整后的负债 =w3cF)&  
adjusted loss 经调整的亏损；调整后的亏损 (f2r4Io|}  
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 =te4p@
 
adjusted profit 经调整的利润；调整后的利润 di(H-=9G62  
adjusted surplus 经调整的盈余额；调整后的盈余额 r0@s3/  
adjusted value 经调整的价值；调整后的价值 xSqr=^  
adjustment 调整；修订；理算〔保险〕 ,rjl|F* T  
adjustment centre 调剂中心 2*< PmKI  
adjustment lag 调整过程的时间差距；调整时差 o@hj.)u  
adjustment mechanism 调整机制 l<qEX O  
adjustment of loss 亏损调整 njaKU?6%d2  
adjustment process 调整过程；调整程序 4:Oq(e_(  
adjustment range 调整幅度 OrF.wcg  
administered exchange rate 受管制汇率 @} +k]c25  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ?,]eN&`  
administration expenses 行政费用 CED[\n  
administration fee 手续费；行政费 wA"d?x  
administration in bankruptcy 破产管理 v$xurj:v#i  
administration order 遗产管理令 >X*G6p  
administrator 管理人；遗产管理人 505ejO|  
administrator of the estate 遗产管理人 (! 8y~n1  
admission of debt 债项承认书 cE>m/^SKr  
admission of proof 接纳债权证明 AiL80W^=d)  
advance 放贷款项；垫付款项；预支款项；预付款项 iJeodfC  
advance account 暂支帐目；预付款帐户 s)?GscPG!  
advance compensation 预付补偿金 }]M'f:%b  
advance from shareholder 股东垫款 \=P(?!v  
advance pending reimbursement 预支以待日后付还 %O!TS_~9  
advanced economy 先进经济体系 kT]jJbb"  
advancement 预付；预付财产 >l #D9%  
advances warrant 垫款令 ,xR u74  
advancing 贷出 ~Q#!oh'i  
adverse balance 逆差 E,dUO;  
adverse exchange 逆汇 #?`S+YN!q)  
advertisement addressed to shareholders 在报章刊登的致股东通告 89j:YfA=v  
advice for collection 托收通知书 Q3Z?Z;2aR  
advice of drawing 提款通知书；汇票通知书 L]H' ]wpn=  
advice of payment 付款通知 N`{6<Z0  
Advisory Committee [Securities and Futures Commission] ZNl1e'  
谘询委员会〔证券及期货事务监察委员会〕 >K&chg@Hv  
Advisory Committee on Diversification 经济多元化谘询委员会 .'.bokl/  
affidavit 誓章；遗产申报誓章 ?p/}eRgi  
affidavit of no receipt 述明无收款的誓章 h:|BQC  
affiliate 联号；联营公司；附属公司 :0ltq><?  
affiliated company 附属公司；联号；联营公司 K2\)9  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ^(Z%,j3O  
affordability 负担能力 vRn]u57O  
African Development Bank [AfDB] 非洲开发银行 M]M>z>1*v  
after-acquired property 事后取得的财产 y\4/M6  
after-hours dealing 市后交易 +]( #!}oH  
after-tax profit 税后盈利；税后利润；税后溢利 W9oWj7&h  
agency agreement 代理协议 8GRB6-.h  
agency expenses 代理机构的开支 \3]O?'  
agency fee 代理费 Tm9sQ7Oj(  
Agency Law 《代理法》 ?`xm_udc  
agent 代理人；承销人 =HB(N|9_d  
agent of company 公司代理人 EiaP1o  
agent's fee 代理人费；经纪费 i`Qa7  
aggregate 总计；总数；总体数字 IlwHHt;njp  
aggregate amount 总款额；总额 <o[3*59  
aggregate assets and liabilities 总体资产与负债 "LH!Trl@k  
aggregate at constant price 按固定价格计算的总体数字 jt(GXgm  
aggregate demand 总需求 >y,. `ECn  
aggregate gross position 总持仓量 WgG$ r  
aggregate limit 总限额 )#1!%a
Q  
aggregate of salaries tax 合计薪俸税 I;1)a4Xc4R  
aggregate performance 总体表现；总体业绩 2ga8 G4dU  
aggregate supply 总体供应 _>aP5g?Ep  
aggregate surplus 总盈余 ~{);Ab.9+  
aggregate total 整体总额 oX*;iS X  
aggregate value 总值；合计价值 
lWd@  
aggregated basis 合计基准 yyk@f%  
aggregated net chargeable income 合计应课税入息实额 T@`
Al('  
aggregation 合并计算；合计；总和 X&| R\v=}  
aggregation of incomes of husband and wife 夫妇入息合并计算 c10$5V&@  
aggregation of property 财产的总和 717G CL@  
agio 差价；贴水 b
o@ ?`5  
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》 Jh<s '&FR  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment )m[<lJbw  
《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》 QoZZXCU  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment s&'FaqE  
《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》 LEe{fc?{  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 
3TZ:  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 !! )W`  
agreement for a settlement 授产协议 ]T&d_~l   
agreement for assignment 转让协议 R/Z7}QW  
agreement for sale 售卖协议；买卖协议 #6~Bg)7AM  
agreement for sale and purchase 买卖协议 =9`UcTSi6p  
agreement for the payment of interest 支付利息协议 a1Q%Gn@R  
agreement for the repayment of money 还款协议 sekei6#fi  
agreement of reinsurance 再保险协议 $TS97'$  
Agricultural Bank of China 中国农业银行 [Y?Y@x"MZ  
air passenger departure tax 飞机乘客离境税 \t/0Yh-'  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 6`G8UDK>F  
airport tax 机场税 XN>bv|*q  
alcohol duty 酒精税 BjsTHS&  
alienation 让与；让渡；转让 fLd2{jI,  
alimony 生活费；赡养费 &cJ?mSI  
All Ordinaries Index [AOI] 所有普通股指数 7&OJ8B/  
all risks 全险；综合险 {IvA 5^  
All Sales Record for Stock Market 《股票市场成交报告》 NQ;$V:s)  
Allied Capital Resources Limited 新联财务有限公司 )''V}Zn.X  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 EaHJl  
allocation letter 拨款信件 uFb 9Ic]`  
allocation of fund 分配款项；预留款项 g]c6_DMfb1  
allocation of profit 利润分配；溢利分配 $o;c:Kh$$  
allocation warrant 拨款令 hQ!59  
allotment 分配；配股 j_~mP>el)  
allotment notice 股份配售通知；配股通知 i7v=o
#  
allotment of shares 股份分配 '?Q"[e  
allowable 可获宽免；免税的 &['x+vL9  
allowable business loss 可扣除的营业亏损 ~iQBgd@D^  
allowable expenses 可扣税的支出 }@ktAt  
allowance 免税额；津贴；备抵；准备金 1|!)*!hu  
allowance for debts 债项的免税额 %l#X6jkt  
allowance for depreciation by wear and tear 耗损折旧免税额 P,a9B2  
allowance for funeral expenses 殡殓费的免税额 lKQevoy'  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 c#`IF6qj  
allowance for repairs and outgoings 修葺及支出方面的免税额 5o>*a>27,A  
allowance to debtor 给债务人的津贴 vF pKkS343  
alteration of capital 资本更改 Ewq@>$_!  
alternate trustee 候补受托人 wHQ$xO;vD'  
amalgamation 合并 HRjbGc|[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3&5b!Y  
ambit of charges 征税范围；收费范围 o)n)Z~  
amended valuation 经修订的估值 D/ sYH0.V$  
American Commodities Exchange 美国商品交易所 A>e-eD xi  
American Express Bank Limited 美国运通银行 q8-hbWNm4  
American Stock Exchange 美国证券交易所 [^bq?w  
amortization 摊销 J
R  xY#k  
amount due from banks 存放银行同业的款项 VCiq'LOR,<  
amount due from banks abroad 存放海外银行同业的款项 ^,t@HN;gA  
amount due from holding companies 控股公司欠款 m"n" 1;o=  
amount due from local banks 存放本港银行同业的款项 4[JF.O6}  
amount due to banks 银行同业的存款 :g' '
GqGZ  
amount due to banks abroad 海外银行同业的存款 zxIP-QaA  
amount due to holding companies 控股公司存款 Y*p<\{,oC  
amount due to local banks 本港银行同业的存款 U6*[}Ww  
amount due to outport banks 外埠银行同业的存款 nCp_RJu  
amount for note issue 发行纸币的款额 e57R6g)4  
amount of bond 担保契据的款额 b SgbvnJ  
amount of consideration 代价款额 ~k?wnw
 
amount of contribution 供款数额 }{=}^c"t'  
amount of indebtedness 负债款额 /'E[03I~  
amount of principal of the loan 贷款本金额 J~ome7L  
amount of rates chargeable 应征差饷数额 #gT"G1
8/!  
amount of share capital 股本额 NWPT89@l  
amount of sums assured 承保款额 /{jt]8/;7  
amount of variation 变动幅度 QT73=>^B  
amount of vote 拨款数额 =Ry8E2NuM  
amount payable 应付款额 +kEM%z  
amount receivable 应收款额 cQ1Axs TO  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -$:*!55:j  
analysis 分析 a~a:mM>p  
ancillary risk 附属风险 L-S5@;"  
annual account 周年帐目；周年帐目报表；年度决算；年结 2 'D,1F  
annual accounting date 年结日期 |r,})o>  
annual allowance 每年免税额；年积金；年度津贴；年津 x{zZ%_F  
annual balance 年度余额 9[&ByEAK  
annual disposable income 每年可动用收入 vM!2?8bEFd  
annual estimates 周年预算 E8"&gblg  
annual fee 年费 5#N<~  
annual general meeting 周年大会 +>;Ux1'@  
annual growth rate 年增率；每年增长率 @>.aQE  
annual long-term supplement 长期个案每年补助金 !L q'o?  
annual pensionable emolument 可供计算退休金的年薪 "\
`Fu  
annual report 年报 V_D wHq2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 DTM(SN8R+n  
annual return 周年报表；周年申报表；每年报税表格 $d])>4eQ  
Annual Return Rules 《周年报表规则》 a#%*H
 
annual review of consumer prices 每年消费物价回顾 ts@Z5Yw*!  
annual roll-forward basis 逐年延展方式 &!O?h/&X3  
annual salary 年薪 ZWGX*F#}P  
annual statement 年度报表；年度决算表 MN5}}@  
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 k\;D;e{  
annuitant 年金受益人 wbcip8<t  
annuity 年金 lo'#dpt<  
annuity contract 年金合约 Mp!1xx  
annuity on human life 人寿年金 aXQAm$/ >  
antecedent debt 先前的债项 Q&w_kz.  
ante-dated cheque 倒填日期支票 &~/g[\Y  
anticipated expenditure 预期开支 He5y;5  
anticipated net profit 预期纯利 LklE,W  
anticipated revenue 预期收入 ?
V+\E2  
anti-inflation measure 反通货膨胀措施 :p@jslD
  
anti-inflationary stance 反通货膨胀立场 cJ@fJ|  
apparent deficit 表面赤字 RU'a8j+W  
apparent financial solvency 表面偿债能力 S{8-XiL,  
apparent partner 表面合伙人 <t
a{)}IN^  
application for personal assessment 个人入息课税申请书 +v5f-CBu  
application of fund 资金应用 LVm']_
K(f  
application to release as liquidator and to destruct the books of accounts and documents 9
xq3>(  
申请免除清盘人职务及毁灭帐簿与文件 {jQLr7'  
appointed actuary 委任精算师 ("j;VqYUL  
appointed auditor 委任核数师；委任审计师 5lP8#O?=  
appointed trustee 委任的受托人 GHn0(o&K  
appointer 委任人 1!;~Y#  
apportioned pro rata 按比例分摊 Qt{V&Z7  
apportionment 分配；分摊 `AvK8Wh<+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5 -|7I7(G$  
apportionment formula 分摊方程式 "eOl(TSu/  
apportionment of estate duty 遗产税的分摊 ^E\n^D-RV  
appraisal 估价；评估 }vOg9/[{  
appreciable growth 可观增长 cZF|oZ6<  
appreciable impact 显着影响 @4Bl&(3S  
appreciable increase 可观增长 Xf#;`*5  
appreciation 增值；升值 y
(22m+B  
appreciation against other currencies 相对其他货币升值 IBeorDIZ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 YcwDNsk  
appreciation tax 增值税 9W\"A$;+&  
appropriation 拨款；拨用；拨付 qUmSB"#Z  
appropriation account 拨款帐目 k:j_:C&.  
Appropriation Bill 拨款法案 &[j9Up'   
appropriation-in-aid system 补助拨款办法 ')yYpWO  
approved assets 核准资产 Vj1V;d
Hv  
approved basket stock 认可一篮子证券 V_m!<sr(  
approved budget 核准预算 60nP'xfR  
approved charitable donation 认可慈善捐款 cT@| $A  
approved charitable institution 认可慈善机构 >eo[)Y  
approved currency 核准货币；认可货币 \?Z7|  
approved estimates 核准预算 1pG|jT+Bi  
approved estimates of expenditure 核准开支预算 dZf1iFCP  
approved overseas insurer 核准海外保险人 S#oBO%!  
approved overseas trust company 核准海外信托公司 }1[s,  
approved pooled investment fund 核准汇集投资基金 dqQJC qc!  
approved provident fund scheme 认可公积金计划 8d8jUPFQ  
approved provision 核准拨款 yi~]}M  
approved redeemable share 核准可赎回股份 A&B|n!;b  
approved regional stock 认可地区性证券 3X;>cv#B  
approved retirement scheme 认可退休金计划 nsXG@CS:  
approved subordinated loan 核准附属贷款 z)v o  
arbitrage 套戥；套汇；套利 LWhy5H;Es  
arbitrageur 套戥者；套汇者 nHDKe)V  
arbitrary amount 临时款项 4VeT]`C^h  
arrangement 措施；安排；协定 !s/qqq:g  
arrears 欠款 Qnt}:M+  
arrears of pay 欠付薪酬 +HWFoK  
arrears of revenue 逾期未收税款；逾期未收的帐项 FNOsw\Bo  
articles of association 组织章程；组织细则；组织章程细则 5bXpj86mY  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 P2`F" Qsq  
ascertainment of profit 确定利润 (;05=DsO  
"Asia Clear" “亚洲结算系统” WoB'B|%  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 [N~-9  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 YqWNp  
Asian Development Fund [ADF] 亚洲发展基金 09P2<oFLn  
Asian dollar bond 亚洲美元债券 u9,dSR  
Asian dollar market 亚洲美元市场 1'("; 0I  
Asian dollar rate 亚洲美元利率 .{?;#Cdn  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 yX{7<\x   
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ?q Q.Wj6Mj  
asked price 沽盘；喊价；索价；卖方报价 "[fPzIP9  
assessable income 应评税入息 YryMB,\  
assessable loss 应评税亏损 ;vPFRiFK  
assessable profit 应评税利润 [4YRyx&:++  
assessable value 应评税值 No[9m_  
assessed profit 估定利润 q&&"8.w-  
assessed value 经评估价值 m*jE\+)=^  
assessment 评税；评定；估价；评税单 o$%KbfXO]  
assessment number 评税编号；估价编号 TNN@G~@cm  
assessment of additional tax 补加税评税 AX6:*aZB  
assessment of performance 业绩评估；实绩评价 ecH7")  
Assessor 评税主任 K
f(Px%G6K  
asset price bubbles 资产价格泡沫 E>*Wu<<  
asset-backed securities 具资产保证的证券 1R*;U8?  
assets accretion 资产增值 R=, pv'  
assets and liabilities 资产与负债 |T"j7  
assets betterment statement 资产递增表；资产改进表 +/[Rvh5WZ  
assets lending 实物放款；有抵押贷款 5W|wDy  
assets of the company passing on the death 死者去世时转移的公司资产 FYE(lEjxi  
assets pledged as security for liabilities 用作负债抵押的资产 (6mw@gzr  
assets portfolio 资产投资组合 ThW9=kzQW  
assets price 资产价格 mAW(j@5sp  
assets quality 资产质素 lf KV%  
assets realization 资产变现 ~l] w=[ z  
assets refinancing arrangement 资产再集资安排 Ez-AQ'  
assets securitization 资产证券化 ;g+fY6  
assets situated outside Hong Kong 在香港以外地方的资产 '-I\G6w9  
assets stripping 削减资产；拆卖资产 tBZ?UAe;  
assets value 资产值 ^qBm%R(  
assignee 承让人 @cxM
#N8e  
assignment 转让；转让书；转让契 O0BDUpH  
assignment of interest 权益转让 -Q Mwtr#q}  
assignment of letters patent and trade mark 专利证书及商标转让 G)b:UJa"  
assignment of property 物业转让；物业转让书 +8\?7,FY  
assignment right 转让权 [)8O\/:  
assignor 转让人 5?Q5cD2]\6  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 UA6 C/  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 9fTl6?x  
associate member 附属会员 be_h uZ  
associated body corporate 相联法人团体 mRyf+O[  
associated company 相联公司；联属公司 +jq@!P"}d  
associated corporation 相联法团 =^*EM<WG)  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?y>v"1+  
公认会计师公会〔英国〕 a Iyzt  
Association of Futures Exchange Brokers 香港期货经纪协会 0;=]MEk?  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 vlDA/( &  
association of underwriters 承保人组织 OtQ]\:p7  
assumption of control 接管 l<S3<'&  
assurance 担保；保险；转易；转易书 $I#~<bW,  
assurance of interest 权益的转易 Rc D5X{qS#  
at 19XX price 按一九ＸＸ年价格计算 fwzyCbks  
at a discount 按赔价计算；按贴水价格计算；打折扣 BonjK#  
at a premium 按溢价计算；按升水价格计算 =F/R*5:T  
at call 通知付款；按通知 i 
Pl/I  
at constant market price 按固定市价计算 zp'hA  
at constant price 按固定价格计算 ?;5/"/i  
at cost 按成本计算 Nknd8>Hy+  
at current market price 按当时市价计算；按现时市价计算 Kc1w[EQ  
at current price 按当时价格计算；按现时价格计算 =)i^E9
 
at factor cost 按要素成本计算；按生产要素成本计算 Y Kp@n8A  
at money-of-the-day price 按付款当日价格计算 L.K|]]u  
at or better 按指定或较佳价位〔买卖指令〕 a5pM~.]  
at par 按面值计算；平价 pK_zq  
at sight 见票即付 rij%l+%@#  
at the close 按收市盘 ~mah.8G  
at the opening 按开市盘 'aD"v>  
attestation 见证；见证条款 <j#IR  
at-the-money option 平价期权 F8tMZ,:  
attorney 受权人；受托代表人 .ty2! .  
attornment 新拥有人承认书 gw
g~4:W  
attributable profit 可归属利润 j1K~zG  
attributable share value 可归属股份价值 GuL0:,  
Auckland Stock Exchange 奥克兰证券交易所 QL2LIs  
auction 拍卖 &pz`gn
a  
auctioneer 拍卖商 e,#5I(E  
audit 审计；核数 HD$`ZV  
Audit Commission 审计署 A93(} V7I  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 6wq%4RI0  
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〕 tId,Q>zH  
audit review 帐目审查 lq`7$7-4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @V Tw>=94  
audited account 审计帐目；经审计的帐目 Vz!{nL0Q(  
audited annual account 经审计的周年帐目 MDd2B9cy[  
audited balance sheet 经审计的资产负债表 I7|a,Q^f  
auditor 核数师；核数主任；审计师 ev/)#i#s{  
auditor's certificate 核数师证明书；审计师证明书 R&P^rrC@B5  
auditor's report 核数师报告；审计师报告 ?aTC+\=  
Aussie bond 澳元债券 CJ)u#PmkJ  
austerity budget 紧缩预算 $SFreyI;Uf  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ]eFNR1<OP  
Australia All Ordinaries Index 澳洲所有普通股票指数 km lb,P  
Australian Dollar [AUD] 澳元 a #p`l>rx  
Australian Options Market 澳大利亚期权市场 X ) =-a  
Australian Securities Commission 澳洲证券事务监察委员会 qf[J-"o  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 vt(n: Xk  
Australian Stock Exchange 澳大利亚证券交易所 PT&qys2k  
Austrian Schilling [ATS] 奥地利先令 @&Yl'&pn-R  
authentication 认证；鉴证 !>K=@9NC|.  
authority to purchase 委托购买证；委购书 Dp} $q`F[  
authorization 认可；核准；授权；授权书 33hP/p%  
authorization by direction 指示授权 m#6p=E  
authorization by instruction 指令授权 ~e){2_J&n  
authorization by warrant 令状授权 yC|odX#  
authorization of unit trust 单位信托的认可 w`#9Re  
authorized agent 指定代理人 SwrzW'%A  
authorized capital 法定资本 B*QLKO:)i  
authorized clerk 出市员 OMYbCy^  
authorized dealer 认可交易商 8zJye6f;l  
authorized financial institution 认可财务机构 MfFmJ7>Bg  
authorized fund 认可基金 f|s,%AU"i  
authorized fund house 获授权的基金公司；认可基金公司 7(LB}  
authorized institution 认可机构 OH 88d:  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 0.(7R,-  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 .)FFl  
authorized insurer 获授权保险人；获认可承保人 ^fS_h`B  
authorized investment 特准投资项目 biQ~q$E  
authorized person 获授权人 nvodP"iV  
authorized representative 获授权代表 iZ ;562Mo  
authorized share capital 法定股本 w>RwEU+w=@  
automated quotation system 自动报价系统 =fhRyU:C[z  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] D42!#  
自动交易系统〔香港期货交易所有限公司〕 |*]<*qnZt  
automatic adjustment mechanism 自动调整机制 p8&rl|z|  
automatic adjustment system 自动调整系统 1x+w|h  
Automatic Clearing House 自动票据交换所 O#vI
n}  
automatic exchange rates accumulation system 自动化汇率累集系统 0? KvR``Aj  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 YQO9$g0% ~  
automatic teller machine [ATM] 自动柜员机 `<R^ZL,  
autopay 自动转帐 -b  )~  
available assets 可用资产 }Q,BI*}*  
available fiscal reserve 现存财政储备 scd}{Y  
available profit 可用利润 3%N!omAe  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 N{!@M_C^%R  
average 平均；平均数；海损 A_J!VXq  
average basic salary 平均基本薪金 Nlm3RxSn  
average consumer expenditure 平均消费开支；一般消费开支 }:b) =fs  
average cost 平均成本 c^,8eb7c  
average cost of land production 增辟土地平均成本 %IUTi6P l  
average daily turnover 平均每日成交额 6WLq>Jo  
average daily wage rate 平均每日工资率 7Uh/Gl  
average expenditure pattern 平均开支模式 D;DI8.4`N  
average growth rate 平均增长率 dFnu&u"  
average net fixed assets 固定资产平均净值 _C$SaQty[Q  
average of relatives 相对价格平均数 79'N/:.  
average price 平均价格 {E1^Wn1M  
average propensity to consume 平均消费倾向；一般消费倾向 dJ{'b'#  
average propensity to save 平均储蓄倾向；一般储蓄倾向 <Lq.J`|+  
average rate 平均率 9\6ZdnEKu,  
average revenue 平均收入；平均收益 f kdJgK  
average stock 平均库存；平均存货 %b ^.Gw\L  
average yearly rent 平均年租 xw1n;IO4  
avoidance of double taxation 避免双重课税 !OR%AdxB  
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 Gii1|pLZ1  
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