一些有用的会计术语(也不知道发的地方对不对)A

A: '_M"yg6d  
A share Ａ股；甲类股份 lT-LOu|  
abatement of tax 减税；减扣免税额 \yo)oIi[p  
ABN AMRO Bank N.V. 荷兰银行 RATW[(ZA  
above-the-line expenditure 线上项目支出；经常预算支出 8(GJz ~y  
above-the-line receipt 线上项目收入；经常预算收入 -W"w  
ABSA Asia Limited 南非联合亚洲有限公司 5PT*b}g@  
absolute change 绝对数值变更 5cSqo{|En  
absolute expenditure 实际开支 5ma(~5  
absolute guideline figure 绝对准则数字 g5hMZPOmP  
absolute interest 绝对权益 K2oyHw<mk  
absolute order of discharge 绝对破产解除令 s#C~HK  
absolute profit margin 绝对利润幅度 05[k@f$n  
absolute value 实值；绝对值 ,=t}|!jx  
absolutely vested interest 绝对既得权益 {edjvPlk  
absorbed cost 已吸收成本；已分摊成本 kiR+ Dsl  
absorption 吸收；分摊；合并 g
O]jeO  
absorption rate 吸收率；摊配率；分摊率 `BKV/Xl  
ACB Finance Limited 亚洲商业财务有限公司 p>0n~e  
acceptable form of reciprocity 合理的互惠条件 y(Ck j"  
acceptable rate 适当利率；适当汇率 `Ct fe
8  
acceptance agreement 承兑协议  ood,k{  
acceptance for honour 参加承兑 5|bc*iqU  
acceptor 承兑人；接受人；受票人 Q$=X ?{  
acceptor for honour 参加承兑人 H1kxY]_/  
accident insurance 意外保险 gK>aR ^*  
Accident Insurance Association of Hong Kong 香港意外保险公会 T.#Vma  
accident insurance scheme 意外保险计划 L3^+`e  
accident year basis 意外年度基准 5(&'/U^  
accommodation 通融；贷款 U=\!`_f':  
accommodation bill 通融票据；空头票据 kmF@u@5M  
accommodation party 汇票代发人 >_LZD4v!<  
account balance 帐户余额；帐户结余 Z'4oE )  
account book 帐簿 iz\GahK  
account collected in advance 预收款项 222Mm/QN  
account current book 往来帐簿 bZzB\FB~  
account of after-acquired property 事后取得的财产报告 _(J/$D  
account of defaulter 拖欠帐目 )Vnqz lI5  
account payable 应付帐款 2:Q2w3Xe  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 tG(!d$^  
account receivable 应收帐款 /4#A|;d_  
account receivable report 应收帐款报表 z(_#C s  
account statement 结单；帐单；会计财务报表 0fQMOTpOp  
account title 帐户名称；会计科目 J^<}fRw  
accountant's report 会计师报告 {Z{!tR?+  
Accountant's Report Rules 会计师报告规则 ~jn~M_}K  
accounting and auditing procedure 会计与审计程序；会计与核数程序 4ROuy+Ms'  
Accounting Arrangements 《会计安排》 Q\[2BJo/  
accounting basis 会计基础 2<8JY4]!]  
accounting by Official Receiver 破产管理署署长呈交的帐目 ' lMPI@C6r  
Accounting Circular 《会计通告》 s^Rig[  
accounting class 会计类别 +*ZF52hy|  
accounting date 记帐日期；会计结算日期 6-h(305A  
accounting for money 款项核算 u:s[6T0  
Accounting Officer 会计主任 ya0D50m  
accounting period 会计报告期；会计期 jxNnrIA  
accounting policy 会计政策；会计方针 A

vn)%9  
accounting practice 会计惯例 <vUhJgN2/  
accounting principle 会计准则 z~O:w'(g  
accounting record 会计记录 hV7]/z!d  
accounting report 会计报告 $@Kwsoh'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 W]=$0'  
Accounting Society of China 中国会计学会 Sk|DVV$  
accounting statement 会计报表 wDz}32wB  
accounting system 会计制度；会计系统 UbSAyf  
accounting transaction 会计事项；帐务交易 ftwn<B  
accounting treatment 会计处理 ,f?+QV\T.  
accounting year 会计年度 0L|D1_k[  
accretion 增值；添加 QFX )Nov];  
accrual 应计项目；应累算数目 /#xx,?~xx0  
accrual basis 应计制；权责发生制 S"G`j!m1  
accrual basis accounting 应计制会计；权责发生制会计 2 rx``,7Q  
accrue 应累算；应计 [|"{a  
accrued benefit 应累算利益 `c%{M4bF\  
accrued charges 应计费用 x|`o7.  
accrued cumulative preference share dividend 应累算的累积优先股股息 )$7-CNWr~  
accrued expenses 应累算费用 Emx`+9  
accrued interest payable 应付利息；应计未付利息 Fl0 :Z  
accrued interest receivable 应收利息；应计未收利息 T+U,?2nF:  
accrued right 累算权益 >,)tRQS  
accruing profit 应累算的利润 ;ro%Wjg`}  
accumulated fiscal reserve 累积财政储备 :FqHMN  
accumulated profit 累积利润；滚存溢利 U>=& 2Z2?  
accumulated reserve 累积储备 Z_}[hz$  
accumulation of surplus income 累积收益盈余 >%{H>?Hn  
acquired assets 既得资产 (nLT8{>0  
acquisition 收购；购置；取得 ud,=O Xq  
acquisition cost 购置成本 ~Ddlr9Ej  
acquisition expenses 购置费用
yV/A%y-P  
acquisition of 100% interest 收购全部股权 # 8fq6z|JZ  
acquisition of control 取得控制权 [/IN820t  
acquisition of fixed assets 购置固定资产 yEB1gYJB  
acquisition of shell “买壳” + tza]r:  
acquisition price 收购价 rwSmdJ~  
act of God 天灾 hk.Zn.6A'  
acting partner 执事合伙人 Ir :y#  
active market 买卖活跃的市场；交投畅旺的市场；旺市 .P5OUK  
active partner 积极参与的合伙人 %AnqT|\#,  
active trading 交投活跃 1aBQ.-E-  
actual circulation 实际流通 "[t
b-$ER  
actual cost 实际成本 8-cCWo
c  
actual expenditure 实际开支；实际支出 HHcWyu  
actual income 实际入息；实际收入；实际收益 oQ"J>`',  
actual market 现货市场 ~|5B   
actual price 现货价；实际价格 -J\R}9 lIm  
actual profit 实际利润 qVMBZ\`Qm  
actual quotation 实盘；实际价位；实际报价 5 i;n:&Y  
actual year basis 按实际年度计算 L>.*^]  
actuals 实货 UG:S!w'  
actuarial investigation 精算调查 na,i(m?l  
actuarial principle 精算原则 TM2pE/P  
actuarial report 精算师报告 %6eQ;Rp*  
Actuarial Society of Hong Kong 香港精算学会 h1+lVAQbT  
actuarial valuation 精算师估值 uA~T.b\  
actuary 精算师 %e|.a)78  
ad referendum agreement 暂定协议；有待覆核的协定 fA{t\  
ad valorem duty 从价税；按值征税 .tH[A[/1 a  
ad valorem duty system 从价税制 .\:{6_  
ad valorem fee 从价费 ]mSkjKw  
ad valorem tariff 从价关税 t],5{UF  
additional allowance 额外免税额 Z/~7N9?m(  
additional amount for unexpired risk 未过期风险的额外款额 cH>3|B*y  
additional assessable profit 补加应评税利润 yON";|*\m  
additional assessment 补加评税 T>qI,BEY  
additional commitment 额外承担 }G53"  
additional commitment vote 额外承担拨款 B9i<="=p  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 C^8n;i9  
additional dependent parent allowance 供养父母额外免税额 |E5\_Z  
additional provision 额外拨款 I@jXW>$  
additional stamp duty 附加印花税 ,wPvv(b]a  
additional tax 补加税罚款；补加税款 ZtPnHs.x  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 yHIZpU|(j  
adjudged bankrupt 被裁定破产 Zm+QhnY|  
adjudicated bankrupt 裁定破产人 tVFydN~  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 4<(U/58a*  
adjudication of bankruptcy 裁定破产；宣告破产 V4>qR{5  
adjudication of insolvency 裁定无力偿还债务 Hu-Y[~9^L:  
adjusted actual 经调整的实数；调整后的实数 LCouDk(=`  
adjusted current assets 经调整的流动资产；调整后的流动资产 ~"8D]  
adjusted figure 经调整的数字；调整后的数额 3L1MMUACL  
adjusted liabilities 经调整的负债；调整后的负债 (dgBI}Za  
adjusted loss 经调整的亏损；调整后的亏损 2=V~n)'a  
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 %.[jz,;)  
adjusted profit 经调整的利润；调整后的利润 `<x((@#  
adjusted surplus 经调整的盈余额；调整后的盈余额 O\&-3#e  
adjusted value 经调整的价值；调整后的价值 ' zz^!@  
adjustment 调整；修订；理算〔保险〕 %Z]c[V.  
adjustment centre 调剂中心 B
t[Wh@  
adjustment lag 调整过程的时间差距；调整时差 lJIcU RI4  
adjustment mechanism 调整机制 _Z{EO|L  
adjustment of loss 亏损调整 `m7w%J.>n  
adjustment process 调整过程；调整程序 ~H~iKl}|7  
adjustment range 调整幅度 Iq["(!7E5  
administered exchange rate 受管制汇率 SL ) ope  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 [
B+]F~}@  
administration expenses 行政费用 ]**h`9MF  
administration fee 手续费；行政费 yh:Wg$qx
 
administration in bankruptcy 破产管理 q\]"}M8  
administration order 遗产管理令 vn(ji=  
administrator 管理人；遗产管理人 }Md5a%s<  
administrator of the estate 遗产管理人 fs,]%g^  
admission of debt 债项承认书 jhF&   
admission of proof 接纳债权证明 :HW\awv  
advance 放贷款项；垫付款项；预支款项；预付款项 PPMAj@B}V  
advance account 暂支帐目；预付款帐户 Wkj0z]]?  
advance compensation 预付补偿金 $z48~nu@j  
advance from shareholder 股东垫款 TkyP_*  
advance pending reimbursement 预支以待日后付还 %=[xc?  
advanced economy 先进经济体系 Kd;Iu\4hv  
advancement 预付；预付财产 Iy8fN"I9D  
advances warrant 垫款令 b<E+5;u  
advancing 贷出 QpI\\Zt6  
adverse balance 逆差 "eG
@F  
adverse exchange 逆汇 0Q4i<4 XW  
advertisement addressed to shareholders 在报章刊登的致股东通告 /{71JqFis  
advice for collection 托收通知书 }8&?  
advice of drawing 提款通知书；汇票通知书 #_?m.~`g[  
advice of payment 付款通知 tQ7:4._  
Advisory Committee [Securities and Futures Commission] )~2~q7  
谘询委员会〔证券及期货事务监察委员会〕 VV$4NV&`Q  
Advisory Committee on Diversification 经济多元化谘询委员会 EV.F/Wh  
affidavit 誓章；遗产申报誓章 J{qsCJiB  
affidavit of no receipt 述明无收款的誓章 T:!f_mu|  
affiliate 联号；联营公司；附属公司 ;]\>jC  
affiliated company 附属公司；联号；联营公司 $/#F9>eZ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 rm?C_  
affordability 负担能力 UVlh7wjg  
African Development Bank [AfDB] 非洲开发银行 8_:j.(n  
after-acquired property 事后取得的财产  Jk>!I\  
after-hours dealing 市后交易 )&vuT q'7'  
after-tax profit 税后盈利；税后利润；税后溢利 e<+$E%"7hS  
agency agreement 代理协议 6tZ ak1=V  
agency expenses 代理机构的开支 64LAZEQX  
agency fee 代理费 `W9~u: F  
Agency Law 《代理法》 f[fH1cu&`  
agent 代理人；承销人 !))!!{  
agent of company 公司代理人 HnsPXF'8g  
agent's fee 代理人费；经纪费 /hp [+K  
aggregate 总计；总数；总体数字 %Kzu&*9Hb  
aggregate amount 总款额；总额 Zgw4[GpL  
aggregate assets and liabilities 总体资产与负债 LTWiCI  
aggregate at constant price 按固定价格计算的总体数字 ;}KT 3Q<^  
aggregate demand 总需求 [MXyOE  
aggregate gross position 总持仓量 FaQz03N\  
aggregate limit 总限额 J?"v;.K|hU  
aggregate of salaries tax 合计薪俸税 X+[h]A  
aggregate performance 总体表现；总体业绩 ^d@ME<mb  
aggregate supply 总体供应 ifI0s)Pn  
aggregate surplus 总盈余 FFq8LM8  
aggregate total 整体总额 SbXV'&M2AT  
aggregate value 总值；合计价值 KD^n7+w%  
aggregated basis 合计基准 &N.]8x5A  
aggregated net chargeable income 合计应课税入息实额 7Q0vwKC8>  
aggregation 合并计算；合计；总和 w`I+4&/h  
aggregation of incomes of husband and wife 夫妇入息合并计算 A{%LL r:  
aggregation of property 财产的总和 >J) 9&?  
agio 差价；贴水 Uu[dx}y  
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》 \5P 5N]]  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment x T1

MW  
《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》 ]O&\Pn0q  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 3Pgld*i7  
《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》 Z9q1z~qSQ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ac%x\e$  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 eZ8DW6l*  
agreement for a settlement 授产协议 ^TEFKx}PX  
agreement for assignment 转让协议 vlC$0P  
agreement for sale 售卖协议；买卖协议 I3;03X<2  
agreement for sale and purchase 买卖协议 LbUH`0:%t  
agreement for the payment of interest 支付利息协议 0iI|eE o  
agreement for the repayment of money 还款协议 M3!4,_!~  
agreement of reinsurance 再保险协议 !QlCt>{  
Agricultural Bank of China 中国农业银行 9Ecc~'f  
air passenger departure tax 飞机乘客离境税 $[0\Th  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Go)}%[@w  
airport tax 机场税 K1CgM1v  
alcohol duty 酒精税 4 z^7T  
alienation 让与；让渡；转让 3R<
VpN){  
alimony 生活费；赡养费 I(uM`g  
All Ordinaries Index [AOI] 所有普通股指数 +:3s f%0  
all risks 全险；综合险 =wznkqyhi  
All Sales Record for Stock Market 《股票市场成交报告》 !CUM*<iV  
Allied Capital Resources Limited 新联财务有限公司 d]vom@iI  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 y<kg;-& 8  
allocation letter 拨款信件 p0Pmmp7r  
allocation of fund 分配款项；预留款项 -,q qQf  
allocation of profit 利润分配；溢利分配 *:?XbtIK u  
allocation warrant 拨款令 *r)dtI*  
allotment 分配；配股 I{i6e'.jP  
allotment notice 股份配售通知；配股通知 :%<'('S|  
allotment of shares 股份分配 .^8rO,H[  
allowable 可获宽免；免税的 c)Ne/E{!0  
allowable business loss 可扣除的营业亏损 PIHKSAnq  
allowable expenses 可扣税的支出 ?tkl cYB  
allowance 免税额；津贴；备抵；准备金 MDCwgNPiQW  
allowance for debts 债项的免税额 >Z>sR0s7  
allowance for depreciation by wear and tear 耗损折旧免税额 ^B$cfs@*  
allowance for funeral expenses 殡殓费的免税额 M^
{=&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 a y$CUw  
allowance for repairs and outgoings 修葺及支出方面的免税额 pfQ3Y$z  
allowance to debtor 给债务人的津贴 YBL.R;^v  
alteration of capital 资本更改 w1LZ\nA<  
alternate trustee 候补受托人 g>QN9v})  
amalgamation 合并 w[g`)8Ib  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r0s(MyI  
ambit of charges 征税范围；收费范围 {hoe^07XK  
amended valuation 经修订的估值 4+:'$Nw  
American Commodities Exchange 美国商品交易所 Ctbc!<@o  
American Express Bank Limited 美国运通银行 :A+}fBIN  
American Stock Exchange 美国证券交易所 3LZvlcLb  
amortization 摊销 mhI  
amount due from banks 存放银行同业的款项 q;.LK8M  
amount due from banks abroad 存放海外银行同业的款项 45H9pY w  
amount due from holding companies 控股公司欠款 JC#5CCz  
amount due from local banks 存放本港银行同业的款项 =w7+Yt  
amount due to banks 银行同业的存款  \|C*b<
 
amount due to banks abroad 海外银行同业的存款 [IgqK5@  
amount due to holding companies 控股公司存款 w
W7#M  
amount due to local banks 本港银行同业的存款 hjz`0AS  
amount due to outport banks 外埠银行同业的存款 p\Fxt1Y@X  
amount for note issue 发行纸币的款额 [e o=  
amount of bond 担保契据的款额 UAGh2?q2  
amount of consideration 代价款额 &q +l5L"  
amount of contribution 供款数额 C=t9P#g*.  
amount of indebtedness 负债款额 =7F?'&LC  
amount of principal of the loan 贷款本金额 C(vQR~_  
amount of rates chargeable 应征差饷数额 |3g'~E?$  
amount of share capital 股本额 [U:P&)  
amount of sums assured 承保款额 <Qt9MO`a  
amount of variation 变动幅度 [8&+4<  
amount of vote 拨款数额 Y*sw;2Z;a  
amount payable 应付款额 XB]>Z)  
amount receivable 应收款额 o|w w>m  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]"'1-h91  
analysis 分析 K/_"ybR7  
ancillary risk 附属风险 /vpwpVHIpG  
annual account 周年帐目；周年帐目报表；年度决算；年结 a7aj:.wi  
annual accounting date 年结日期 P1R[M|Fx  
annual allowance 每年免税额；年积金；年度津贴；年津 yp
)D"w4@  
annual balance 年度余额 h)^|VM   
annual disposable income 每年可动用收入 zU'7x U-  
annual estimates 周年预算 Y]!&, e,  
annual fee 年费 S R s  
annual general meeting 周年大会 .\:MB7p  
annual growth rate 年增率；每年增长率 tAkv'
.  
annual long-term supplement 长期个案每年补助金 5> !N)pA  
annual pensionable emolument 可供计算退休金的年薪 'EN80+xYX  
annual report 年报 FSkLR h  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `3*QKi$  
annual return 周年报表；周年申报表；每年报税表格 #e1iYFgS  
Annual Return Rules 《周年报表规则》 lYmxd8  
annual review of consumer prices 每年消费物价回顾 S~)_=4Z  
annual roll-forward basis 逐年延展方式 .)<l69ZD Z  
annual salary 年薪 ;*hVAxs1  
annual statement 年度报表；年度决算表 jhJ<JDJ?`  
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 '(-H#D.oy'  
annuitant 年金受益人 ez~u A4  
annuity 年金 a:;7'w
'  
annuity contract 年金合约 #Z,@yJ2wl  
annuity on human life 人寿年金 g
_rk_4]  
antecedent debt 先前的债项 (\nEU! Y  
ante-dated cheque 倒填日期支票 pG22Nx  
anticipated expenditure 预期开支 JvNd'u)Z<  
anticipated net profit 预期纯利 'uF-}_ |  
anticipated revenue 预期收入 n@6vCdk.  
anti-inflation measure 反通货膨胀措施 ={51fr/C%  
anti-inflationary stance 反通货膨胀立场 7=s0Pm  
apparent deficit 表面赤字 yCuLo`  
apparent financial solvency 表面偿债能力 @d:GtAW  
apparent partner 表面合伙人 P9 y+rF.  
application for personal assessment 个人入息课税申请书 9@}5FoX"  
application of fund 资金应用 y9k'jEZ"oh  
application to release as liquidator and to destruct the books of accounts and documents SVObJsB^
  
申请免除清盘人职务及毁灭帐簿与文件 
% bKy  
appointed actuary 委任精算师 gLg.mV1<  
appointed auditor 委任核数师；委任审计师 <$ qT(3w<y  
appointed trustee 委任的受托人 5F!i%{XQvm  
appointer 委任人 I@IE0+ [n  
apportioned pro rata 按比例分摊 }2S)CL=  
apportionment 分配；分摊 {R"mvB`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {`-AIlH(  
apportionment formula 分摊方程式 p+0gE5  
apportionment of estate duty 遗产税的分摊 vy` lfbX@  
appraisal 估价；评估 Jp|eKZ  
appreciable growth 可观增长 %Y,Ru)5}  
appreciable impact 显着影响 8l'W[6  
appreciable increase 可观增长 PXML1.r$Q  
appreciation 增值；升值 e,d}4 jy  
appreciation against other currencies 相对其他货币升值 +hX=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :yTr:FoF  
appreciation tax 增值税 ;-_ZWk]  
appropriation 拨款；拨用；拨付 %gWQ}QF  
appropriation account 拨款帐目 YW
"uC\kg|  
Appropriation Bill 拨款法案 <~aKwSF[wW  
appropriation-in-aid system 补助拨款办法 P4.)kK.3q|  
approved assets 核准资产 \UX9[5|  
approved basket stock 认可一篮子证券 +3sbpl2}  
approved budget 核准预算 s3 fQGbU  
approved charitable donation 认可慈善捐款 A8-a}0Gh  
approved charitable institution 认可慈善机构 N1$PW~)Y  
approved currency 核准货币；认可货币 p'6XF{  
approved estimates 核准预算 Zrj#4E1  
approved estimates of expenditure 核准开支预算 *!E~4z=  
approved overseas insurer 核准海外保险人 %m [l/,2x  
approved overseas trust company 核准海外信托公司 d[ _@l  
approved pooled investment fund 核准汇集投资基金 0gHV(L?  
approved provident fund scheme 认可公积金计划 'z{
|#zd9  
approved provision 核准拨款 w#ZzmO  
approved redeemable share 核准可赎回股份 r4<As`&  
approved regional stock 认可地区性证券 !b&+2y2i[W  
approved retirement scheme 认可退休金计划 [Jj@A(Cz  
approved subordinated loan 核准附属贷款 H@9QEj!Y  
arbitrage 套戥；套汇；套利 u,{R,hTDS  
arbitrageur 套戥者；套汇者 o+)y!  
arbitrary amount 临时款项 L=fy!R  
arrangement 措施；安排；协定 u /DE  
arrears 欠款 q*tGlM@R?  
arrears of pay 欠付薪酬 Ep:hObWG)  
arrears of revenue 逾期未收税款；逾期未收的帐项 Bs|Xq'1M!;  
articles of association 组织章程；组织细则；组织章程细则 %yd(=%)fMB  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 y4$$*oai&  
ascertainment of profit 确定利润 Z1:<i*6>D  
"Asia Clear" “亚洲结算系统” B/o8r
4[80  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 \3"B$Sp|=  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 oE6`]^^  
Asian Development Fund [ADF] 亚洲发展基金 B#+n$5#FK  
Asian dollar bond 亚洲美元债券 +-9-%O.(;  
Asian dollar market 亚洲美元市场 DuT6Od/f  
Asian dollar rate 亚洲美元利率 sv!v`zh  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 gsUF\4A(J  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 !YI<A\P  
asked price 沽盘；喊价；索价；卖方报价 sI h5cT  
assessable income 应评税入息 UFu0{rY_  
assessable loss 应评税亏损 r=SCbv  
assessable profit 应评税利润 q2'}S A/  
assessable value 应评税值 FP}I+Ys  
assessed profit 估定利润 o|q5eUh=EY  
assessed value 经评估价值 @vX
Xf/  
assessment 评税；评定；估价；评税单 ew~?&=  
assessment number 评税编号；估价编号 b)M-q{  
assessment of additional tax 补加税评税 B}.:7,/0  
assessment of performance 业绩评估；实绩评价 n
K)1.KVN  
Assessor 评税主任 !uO@4]:Y  
asset price bubbles 资产价格泡沫 ~j(vGO3JB  
asset-backed securities 具资产保证的证券 87W!R<G  
assets accretion 资产增值 uqU&k@  
assets and liabilities 资产与负债 yla-X|>  
assets betterment statement 资产递增表；资产改进表 t_*x.{x-  
assets lending 实物放款；有抵押贷款 `&h-+  
assets of the company passing on the death 死者去世时转移的公司资产 e+F$fQt>  
assets pledged as security for liabilities 用作负债抵押的资产 [\Nmm4  
assets portfolio 资产投资组合 .tppCy  
assets price 资产价格 _}ii1fLv  
assets quality 资产质素 l'@!'  
assets realization 资产变现 iSR"$H{  
assets refinancing arrangement 资产再集资安排 VBS}2>p  
assets securitization 资产证券化 "A&A?%  
assets situated outside Hong Kong 在香港以外地方的资产 \13Q>iAu  
assets stripping 削减资产；拆卖资产 *3!r &iY  
assets value 资产值 i*$~uuY  
assignee 承让人 =wW M\f`=  
assignment 转让；转让书；转让契 |=0w_)Fa]  
assignment of interest 权益转让 </@5>hx/  
assignment of letters patent and trade mark 专利证书及商标转让 =:zPT;K  
assignment of property 物业转让；物业转让书 @YQ*a4`  
assignment right 转让权 HFTeG4R  
assignor 转让人 /#SfgcDt  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 9_F&G('V{a  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 LI25VDZ|iP  
associate member 附属会员 &BNlMF  
associated body corporate 相联法人团体 sD2,!/'  
associated company 相联公司；联属公司 7R m\#  
associated corporation 相联法团 NZ&ZK@h}.  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ao=e{R)  
公认会计师公会〔英国〕 mqHH1}  
Association of Futures Exchange Brokers 香港期货经纪协会 `LLmdm 6i  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 /5z,G r  
association of underwriters 承保人组织 " DLIx}  
assumption of control 接管 5c(g7N  
assurance 担保；保险；转易；转易书 "C&>$h_%  
assurance of interest 权益的转易 54JZOtC3~  
at 19XX price 按一九ＸＸ年价格计算 bvrXz-j  
at a discount 按赔价计算；按贴水价格计算；打折扣 - 0q263z  
at a premium 按溢价计算；按升水价格计算 _9H]:]1QH  
at call 通知付款；按通知 d>W#c8X>  
at constant market price 按固定市价计算 9N{?J"ido  
at constant price 按固定价格计算 hkm}oYW+  
at cost 按成本计算 %&VI-7+K
 
at current market price 按当时市价计算；按现时市价计算 (n~fe-?}8  
at current price 按当时价格计算；按现时价格计算 Y\WVkd(+G  
at factor cost 按要素成本计算；按生产要素成本计算 _-TW-{
7bh  
at money-of-the-day price 按付款当日价格计算 Z2`M8xEiH  
at or better 按指定或较佳价位〔买卖指令〕 *?~"Jw  
at par 按面值计算；平价 n7G`b'  
at sight 见票即付 s$qc&  
at the close 按收市盘 =+Odu  
at the opening 按开市盘 oNw=O>v  
attestation 见证；见证条款 Lu:*nJ%1[  
at-the-money option 平价期权 A+foc5B  
attorney 受权人；受托代表人 +boL?Ix+  
attornment 新拥有人承认书 nxBP@Td  
attributable profit 可归属利润 [tJn!cMs  
attributable share value 可归属股份价值 u-s*k*VHoc  
Auckland Stock Exchange 奥克兰证券交易所 ,}@4@ >?K  
auction 拍卖 #NGtba  
auctioneer 拍卖商 7&wxnxSk^  
audit 审计；核数 I{>Z0+  
Audit Commission 审计署 )8rF'pxI  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] o _l_Yi  
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〕 3 yb]d5:U  
audit review 帐目审查 M%Rr=  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ]+m2pEO  
audited account 审计帐目；经审计的帐目 iR./
9}Ze  
audited annual account 经审计的周年帐目 =T6 ~89  
audited balance sheet 经审计的资产负债表 ^b`-zFL7  
auditor 核数师；核数主任；审计师 O9_1a=M  
auditor's certificate 核数师证明书；审计师证明书 8@(?E[&O>  
auditor's report 核数师报告；审计师报告 lF.kAEC  
Aussie bond 澳元债券 V!Sm,S(  
austerity budget 紧缩预算 3{t[>O;  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 _deEs5i  
Australia All Ordinaries Index 澳洲所有普通股票指数 X$1YvYsID  
Australian Dollar [AUD] 澳元 ~|Ln9f-g  
Australian Options Market 澳大利亚期权市场 , .~k  
Australian Securities Commission 澳洲证券事务监察委员会 pjTJZhT2I  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 gp{C89gP  
Australian Stock Exchange 澳大利亚证券交易所 SiaW; ks  
Austrian Schilling [ATS] 奥地利先令 <-b9 )>  
authentication 认证；鉴证 .K(9=yh  
authority to purchase 委托购买证；委购书 vY|YqWt  
authorization 认可；核准；授权；授权书 H lM7^3(&  
authorization by direction 指示授权 ~Js kA5h|&  
authorization by instruction 指令授权 Z|N$qm}  
authorization by warrant 令状授权 R"JXWw  
authorization of unit trust 单位信托的认可 3@Fa  
authorized agent 指定代理人 <]KQ$8dtD  
authorized capital 法定资本 cLwnV.  
authorized clerk 出市员 %kop
's&?C  
authorized dealer 认可交易商 ok:L]8UN3  
authorized financial institution 认可财务机构 B0)|sH  
authorized fund 认可基金 3)#Nc|  
authorized fund house 获授权的基金公司；认可基金公司 #}@8(>T  
authorized institution 认可机构 8q{|nH  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 tu$rVwgM  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 {~FPvmj&  
authorized insurer 获授权保险人；获认可承保人 "+7E9m6I  
authorized investment 特准投资项目 1:^Xd~X  
authorized person 获授权人
r,Xyb`  
authorized representative 获授权代表 XMkRYI1~  
authorized share capital 法定股本 ){#INmsF  
automated quotation system 自动报价系统
pg7~%E4  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] JrLh=0i9  
自动交易系统〔香港期货交易所有限公司〕 |te=DCO  
automatic adjustment mechanism 自动调整机制 [a!AKkj  
automatic adjustment system 自动调整系统 6("bdx;!  
Automatic Clearing House 自动票据交换所 #|(>UM
\  
automatic exchange rates accumulation system 自动化汇率累集系统 Z : xb8]y  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 x*'H@!!G  
automatic teller machine [ATM] 自动柜员机 Pp8G2|bz  
autopay 自动转帐 I;E?;i  
available assets 可用资产 d_pIB@J  
available fiscal reserve 现存财政储备 X
"q[rsB  
available profit 可用利润 /ILd|j(e  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 eIF6f& F  
average 平均；平均数；海损 >lQa"F=  
average basic salary 平均基本薪金 [?9 `x-Q  
average consumer expenditure 平均消费开支；一般消费开支 }i^|.VZZ  
average cost 平均成本 VY8cy2  
average cost of land production 增辟土地平均成本 ^t7u4w!  
average daily turnover 平均每日成交额 ]>Z9K@  
average daily wage rate 平均每日工资率 ||wi4TP  
average expenditure pattern 平均开支模式 0(f+a_2^Q  
average growth rate 平均增长率 DW9MX`!Xc  
average net fixed assets 固定资产平均净值 ,vf#e=Z  
average of relatives 相对价格平均数 'm6bfS^T  
average price 平均价格 Lp(`m=;O  
average propensity to consume 平均消费倾向；一般消费倾向 hbvcIGaT  
average propensity to save 平均储蓄倾向；一般储蓄倾向 '1b)(IW  
average rate 平均率 R_+:nCB@,  
average revenue 平均收入；平均收益 ;UpJ_y)n8\  
average stock 平均库存；平均存货 GwP!:p|  
average yearly rent 平均年租 '/03m\7  
avoidance of double taxation 避免双重课税 snfFRc(RE  
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 1`L.$T,1!  
h~9P34m  
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