一些有用的会计术语(也不知道发的地方对不对)A

A: 9(@bjL465  
A share Ａ股；甲类股份 `9wz:s QtP  
abatement of tax 减税；减扣免税额 -m+2l`DLy  
ABN AMRO Bank N.V. 荷兰银行 ga,yFw  
above-the-line expenditure 线上项目支出；经常预算支出 \?
C(fpR  
above-the-line receipt 线上项目收入；经常预算收入 \ _i`=dx  
ABSA Asia Limited 南非联合亚洲有限公司 ?`w ~1  
absolute change 绝对数值变更 ->j9(76"  
absolute expenditure 实际开支 gB0)ec 0  
absolute guideline figure 绝对准则数字 Q% dpGI  
absolute interest 绝对权益 \]r{73C  
absolute order of discharge 绝对破产解除令 N.&K"J  
absolute profit margin 绝对利润幅度 jn+0g:l  
absolute value 实值；绝对值 I&cb5j]C  
absolutely vested interest 绝对既得权益 p(U'Ydl~  
absorbed cost 已吸收成本；已分摊成本 YqDw*S{  
absorption 吸收；分摊；合并 3Ys|M%N  
absorption rate 吸收率；摊配率；分摊率 ZU:gNO0  
ACB Finance Limited 亚洲商业财务有限公司 |YlUt~H>  
acceptable form of reciprocity 合理的互惠条件 Xajjzl\b  
acceptable rate 适当利率；适当汇率 C&;'Pw9H  
acceptance agreement 承兑协议 NuP@eeF>,  
acceptance for honour 参加承兑 v)pdm\P  
acceptor 承兑人；接受人；受票人 >PYe"  
acceptor for honour 参加承兑人 Y8AU<M  
accident insurance 意外保险 f9&D1Gh+w  
Accident Insurance Association of Hong Kong 香港意外保险公会 w6cPd'  
accident insurance scheme 意外保险计划 gF%ad=xm  
accident year basis 意外年度基准 L@2H>Lh35  
accommodation 通融；贷款 leD?yyjw7  
accommodation bill 通融票据；空头票据 (ncfR  
accommodation party 汇票代发人 Y]n^(V  
account balance 帐户余额；帐户结余 %r>vZ/>a  
account book 帐簿 Onc!5L  
account collected in advance 预收款项 BHK_=2WYz  
account current book 往来帐簿 Dnp^yqz*  
account of after-acquired property 事后取得的财产报告 +V'Z%;/  
account of defaulter 拖欠帐目 C2b.([H
E  
account payable 应付帐款 m83i6"!H  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 r`&ofk1K  
account receivable 应收帐款 Y0b.utR&  
account receivable report 应收帐款报表 Og&2,`Jb  
account statement 结单；帐单；会计财务报表 o?X\,}-s  
account title 帐户名称；会计科目 u_[Zu8  
accountant's report 会计师报告 UtWoSFZ'o!  
Accountant's Report Rules 会计师报告规则 2GD%=rP2]  
accounting and auditing procedure 会计与审计程序；会计与核数程序 q&N&n%rbm  
Accounting Arrangements 《会计安排》 gr2zt&Z4  
accounting basis 会计基础 ,sc>~B@Q  
accounting by Official Receiver 破产管理署署长呈交的帐目 *|jqRfa"  
Accounting Circular 《会计通告》 "TxXrt%>A  
accounting class 会计类别 RM`8P5i]sF  
accounting date 记帐日期；会计结算日期 62zlO{ >rJ  
accounting for money 款项核算 kO5KZ;+N-  
Accounting Officer 会计主任 lS,Hr3Lz  
accounting period 会计报告期；会计期 c'(]n]a%  
accounting policy 会计政策；会计方针 j[z\p~^  
accounting practice 会计惯例 \Js9U|lY  
accounting principle 会计准则 =X1$K_cN  
accounting record 会计记录 $DQ -.WI  
accounting report 会计报告 #uH1!UQb  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 HD`%Ma Yhc  
Accounting Society of China 中国会计学会 hyBSS,I  
accounting statement 会计报表 ;w+A38N$J  
accounting system 会计制度；会计系统 F^w0TD8  
accounting transaction 会计事项；帐务交易 j`#|z9`(pB  
accounting treatment 会计处理 H,?MG  
accounting year 会计年度 
NH?s  
accretion 增值；添加 :Ert57@l  
accrual 应计项目；应累算数目 <iMkHch  
accrual basis 应计制；权责发生制 {<_}[} XY  
accrual basis accounting 应计制会计；权责发生制会计 I{2e0  
accrue 应累算；应计 zJV4)  
accrued benefit 应累算利益 "2;UXX-H  
accrued charges 应计费用 Im Tq`  
accrued cumulative preference share dividend 应累算的累积优先股股息 B]hZ4.B1  
accrued expenses 应累算费用 2T|L##C  
accrued interest payable 应付利息；应计未付利息 Fdzd!r1 v  
accrued interest receivable 应收利息；应计未收利息 #._!.P  
accrued right 累算权益
@9L%`=]b^  
accruing profit 应累算的利润 WL7:22nSHa  
accumulated fiscal reserve 累积财政储备 eHjR/MMr_  
accumulated profit 累积利润；滚存溢利 0? l  
accumulated reserve 累积储备 Fq{nc]L6  
accumulation of surplus income 累积收益盈余 g\^(>Ouc  
acquired assets 既得资产 xE9s=}  
acquisition 收购；购置；取得 INkrG.=u  
acquisition cost 购置成本 l/1uP  
acquisition expenses 购置费用 v` B_xEl  
acquisition of 100% interest 收购全部股权 +I/P5OGRN  
acquisition of control 取得控制权 aE;!mod  
acquisition of fixed assets 购置固定资产 ^@)+P/&
 
acquisition of shell “买壳” crmnh4-  
acquisition price 收购价 kTnvD|3_!P  
act of God 天灾 @!F9}n AP  
acting partner 执事合伙人 7N""w5  
active market 买卖活跃的市场；交投畅旺的市场；旺市 2f-Z\3)9 J  
active partner 积极参与的合伙人 GRs;-Jt  
active trading 交投活跃 l"vT@g|  
actual circulation 实际流通 foN;Q1?lS  
actual cost 实际成本 't>Qj7vh0  
actual expenditure 实际开支；实际支出 P(Lwpa,S  
actual income 实际入息；实际收入；实际收益 {jv1hKTa  
actual market 现货市场 !"1bV [^  
actual price 现货价；实际价格 rKjQEO$yi  
actual profit 实际利润 ;DGWUK.U[H  
actual quotation 实盘；实际价位；实际报价 !Q?4sAB  
actual year basis 按实际年度计算 hR?rZUl2M  
actuals 实货 <fyv^e  
actuarial investigation 精算调查 tG{Vn+~/  
actuarial principle 精算原则 36j
.is  
actuarial report 精算师报告 QzS{2Y[OQ  
Actuarial Society of Hong Kong 香港精算学会 co*5NM^  
actuarial valuation 精算师估值 5 Fd]3  
actuary 精算师 3;Xs
`dk  
ad referendum agreement 暂定协议；有待覆核的协定 X~j A*kmAj  
ad valorem duty 从价税；按值征税 7/~"\nN:/  
ad valorem duty system 从价税制 N*z<VZ  
ad valorem fee 从价费 "=RB #  
ad valorem tariff 从价关税 p3Gj=G  
additional allowance 额外免税额 L,:U _\HQ  
additional amount for unexpired risk 未过期风险的额外款额 [0rG"$(0Y  
additional assessable profit 补加应评税利润 M0]fh5O  
additional assessment 补加评税 %Cr-cR0  
additional commitment 额外承担 vi=yR  
additional commitment vote 额外承担拨款 IAtZ-cM<  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 H;Bj\-Pa  
additional dependent parent allowance 供养父母额外免税额 bM!`C|,[s  
additional provision 额外拨款 |l~ADEg  
additional stamp duty 附加印花税 
!O.B,  
additional tax 补加税罚款；补加税款 Q/+a{m0f  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 w"Z>F]YZ  
adjudged bankrupt 被裁定破产 Uligr_c?  
adjudicated bankrupt 裁定破产人 pu^1s#g8w  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 -ss2X  
adjudication of bankruptcy 裁定破产；宣告破产 Wd%j;glG  
adjudication of insolvency 裁定无力偿还债务 h&Sl8$jVp  
adjusted actual 经调整的实数；调整后的实数 >LNl8X:Cz*  
adjusted current assets 经调整的流动资产；调整后的流动资产 FKzqJwT  
adjusted figure 经调整的数字；调整后的数额 T<ua0;7  
adjusted liabilities 经调整的负债；调整后的负债 y"]> Rr  
adjusted loss 经调整的亏损；调整后的亏损 6jnRC*!?  
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 -~xd-9v?  
adjusted profit 经调整的利润；调整后的利润 R0+m7mx#E  
adjusted surplus 经调整的盈余额；调整后的盈余额 !7w-?1?D  
adjusted value 经调整的价值；调整后的价值 H11Wb(6Wu  
adjustment 调整；修订；理算〔保险〕 i?R qv<n  
adjustment centre 调剂中心 (g;Ff`P Pc  
adjustment lag 调整过程的时间差距；调整时差 G(4k#jB  
adjustment mechanism 调整机制 $M><K  
adjustment of loss 亏损调整 y}3V3uqK  
adjustment process 调整过程；调整程序 QO%LSRw  
adjustment range 调整幅度 zzxU9m~"  
administered exchange rate 受管制汇率 B O"+m  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 {!="PnB  
administration expenses 行政费用 %?g]{  
administration fee 手续费；行政费 {7;TQ?/  
administration in bankruptcy 破产管理 :DZiDJ@  
administration order 遗产管理令 6?Wsg`9  
administrator 管理人；遗产管理人 l%)XPb2$J  
administrator of the estate 遗产管理人 $~2Ao[  
admission of debt 债项承认书
Fb*;5VNU.  
admission of proof 接纳债权证明 ~C[,P\,  
advance 放贷款项；垫付款项；预支款项；预付款项 q8p 'bibY  
advance account 暂支帐目；预付款帐户 0q3:"X  
advance compensation 预付补偿金 <9Chkb|B  
advance from shareholder 股东垫款  Ne4A  
advance pending reimbursement 预支以待日后付还 ^.4<#Qs  
advanced economy 先进经济体系 NfSe(rd  
advancement 预付；预付财产 NT nn!k  
advances warrant 垫款令 ZqhINM*Rm  
advancing 贷出 k82'gJ;MC=  
adverse balance 逆差 n2QD*3i  
adverse exchange 逆汇 >SzTZ3!E  
advertisement addressed to shareholders 在报章刊登的致股东通告 '.bMkty#  
advice for collection 托收通知书 F%Xq}LMd  
advice of drawing 提款通知书；汇票通知书 (O&b:D/Y  
advice of payment 付款通知 ;uJVY)7a  
Advisory Committee [Securities and Futures Commission] x_Z~k  
谘询委员会〔证券及期货事务监察委员会〕 6ZM<M7(V  
Advisory Committee on Diversification 经济多元化谘询委员会 @3G3l|~>  
affidavit 誓章；遗产申报誓章 K>q,?x b  
affidavit of no receipt 述明无收款的誓章 $@<\$I2s  
affiliate 联号；联营公司；附属公司 U-Iwda8v  
affiliated company 附属公司；联号；联营公司 J|>P,x#G  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 iGp@P=;m  
affordability 负担能力 FkS{Z s  
African Development Bank [AfDB] 非洲开发银行 i7p3GBXh[  
after-acquired property 事后取得的财产 fGxa~Unx  
after-hours dealing 市后交易 WT0U)x( m5  
after-tax profit 税后盈利；税后利润；税后溢利 /RMep8&  
agency agreement 代理协议 n b{8zo  
agency expenses 代理机构的开支 yf$7<gwX  
agency fee 代理费 fL@[B{XMM  
Agency Law 《代理法》 qv<VKJTi6]  
agent 代理人；承销人 ik]UzB  
agent of company 公司代理人 5n"'M&Ce  
agent's fee 代理人费；经纪费 oo qNPLa  
aggregate 总计；总数；总体数字 LPXwfEHOm  
aggregate amount 总款额；总额 f&,.h"b
S  
aggregate assets and liabilities 总体资产与负债 [m4<j  
aggregate at constant price 按固定价格计算的总体数字 ':fVb3A[*d  
aggregate demand 总需求  [g/g(RL  
aggregate gross position 总持仓量 H<q:+  
aggregate limit 总限额 ,JjTzO  
aggregate of salaries tax 合计薪俸税 J0x)m2  
aggregate performance 总体表现；总体业绩 Lh0<A%  
aggregate supply 总体供应 5=$D~>-#  
aggregate surplus 总盈余 /
f2*J  
aggregate total 整体总额 [`:\(( 8  
aggregate value 总值；合计价值 <vAg\Tv:S  
aggregated basis 合计基准 p'R}z|d)  
aggregated net chargeable income 合计应课税入息实额 6Y=$7%z  
aggregation 合并计算；合计；总和 y
cH=L8  
aggregation of incomes of husband and wife 夫妇入息合并计算 y@(U6ZOyx  
aggregation of property 财产的总和 +yYz;, \  
agio 差价；贴水 Vw,dHIe(3  
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》 cL}g7D  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment {:"bX~<^  
《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》 d) > if<o  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Y/4B*>kl  
《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》 yNqrL?i  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment dtnAMa5$T  
《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)(9kZ|  
agreement for a settlement 授产协议 Aw5yvQ>]e  
agreement for assignment 转让协议 [bZXzV(  
agreement for sale 售卖协议；买卖协议 UrtN3icph  
agreement for sale and purchase 买卖协议 t
#d~gBe?V  
agreement for the payment of interest 支付利息协议 )UxF lp;\  
agreement for the repayment of money 还款协议 oZIoY*7IrQ  
agreement of reinsurance 再保险协议 BeVQ[  
Agricultural Bank of China 中国农业银行 a~{mRh  
air passenger departure tax 飞机乘客离境税 | 0&~fY  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 , n+dB2\  
airport tax 机场税 Dl7#h,GTc<  
alcohol duty 酒精税 JU~l  
alienation 让与；让渡；转让 {% ;tN`{M  
alimony 生活费；赡养费 _kar5B$  
All Ordinaries Index [AOI] 所有普通股指数 PB`94W  
all risks 全险；综合险 6.k2,C4dT<  
All Sales Record for Stock Market 《股票市场成交报告》 f-3lJ?6  
Allied Capital Resources Limited 新联财务有限公司 }?H|9OS  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 YUc&X^O  
allocation letter 拨款信件 76hi@7a  
allocation of fund 分配款项；预留款项 :lcoSJ  
allocation of profit 利润分配；溢利分配 "eBpSV>nnQ  
allocation warrant 拨款令 e\)PGjSI  
allotment 分配；配股 tW 9vo-{+  
allotment notice 股份配售通知；配股通知 WyO10yvR  
allotment of shares 股份分配 k6$.pCH6  
allowable 可获宽免；免税的 ;ASlsUE\)  
allowable business loss 可扣除的营业亏损 OpiN,>;  
allowable expenses 可扣税的支出 **oN/5  
allowance 免税额；津贴；备抵；准备金 Bf8 #&]O  
allowance for debts 债项的免税额 a*o=,!  
allowance for depreciation by wear and tear 耗损折旧免税额 UD.$C  
allowance for funeral expenses 殡殓费的免税额 g4U%(3,>D  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 zHyM@*Gf(  
allowance for repairs and outgoings 修葺及支出方面的免税额 [t>}M6?R:  
allowance to debtor 给债务人的津贴 o8Tt|Lxb$8  
alteration of capital 资本更改 .)Du ;  
alternate trustee 候补受托人 &'
i>5Y  
amalgamation 合并 k3u3X~u  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /9i2@#J}W1  
ambit of charges 征税范围；收费范围 38rC; 6  
amended valuation 经修订的估值 teET nz_L  
American Commodities Exchange 美国商品交易所 N 0`)WLW  
American Express Bank Limited 美国运通银行 2'N%KKmJL  
American Stock Exchange 美国证券交易所 Y68oBUd_E  
amortization 摊销 g"F vD_  
amount due from banks 存放银行同业的款项 [ibnI2I]`  
amount due from banks abroad 存放海外银行同业的款项 Q xKC5`1  
amount due from holding companies 控股公司欠款 hg |DpP  
amount due from local banks 存放本港银行同业的款项 A5z5e# ,u  
amount due to banks 银行同业的存款 N U\B  
amount due to banks abroad 海外银行同业的存款 rZ *}jD[  
amount due to holding companies 控股公司存款 >NK*$r8  
amount due to local banks 本港银行同业的存款 f7\$rx  
amount due to outport banks 外埠银行同业的存款 p'!cGJL  
amount for note issue 发行纸币的款额 qWy(f|:hYi  
amount of bond 担保契据的款额 (Y:5u}*Y  
amount of consideration 代价款额 cbNr
to9  
amount of contribution 供款数额 s)\%%CM  
amount of indebtedness 负债款额 xa??OT`(  
amount of principal of the loan 贷款本金额 M"1}"ex#  
amount of rates chargeable 应征差饷数额 XZ}]H_, n  
amount of share capital 股本额 Q.@9"&)t  
amount of sums assured 承保款额 YG$Y4h" @"  
amount of variation 变动幅度 O*X]oX  
amount of vote 拨款数额 ~CQsv`
 
amount payable 应付款额 E&/#Ov  
amount receivable 应收款额 T5Yu+>3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KHI-m9(  
analysis 分析 4uwI=
UUB  
ancillary risk 附属风险 DFcgUEq  
annual account 周年帐目；周年帐目报表；年度决算；年结 EH=[!iW;  
annual accounting date 年结日期 X6kCYTJYF  
annual allowance 每年免税额；年积金；年度津贴；年津 4Un(}P'  
annual balance 年度余额 S&q@M  
annual disposable income 每年可动用收入 srLXwoN[  
annual estimates 周年预算 F8S% \i  
annual fee 年费 wa5wkuS)ld  
annual general meeting 周年大会 -X3yCK?re  
annual growth rate 年增率；每年增长率 `$Z:j;F  
annual long-term supplement 长期个案每年补助金 C%vR!Az  
annual pensionable emolument 可供计算退休金的年薪 % tTL  
annual report 年报 Q9Sh2qF^2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ")}^\Om  
annual return 周年报表；周年申报表；每年报税表格 xk7MMRb  
Annual Return Rules 《周年报表规则》 & =)HPzC  
annual review of consumer prices 每年消费物价回顾 ]QlgVw,  
annual roll-forward basis 逐年延展方式 j]Kpwf<NS  
annual salary 年薪 {CdQ)|  
annual statement 年度报表；年度决算表 I6S!-i  
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 !{>'jvH  
annuitant 年金受益人 *c3(,Bmw  
annuity 年金 5_!s\5  
annuity contract 年金合约 *j6KQZ"  
annuity on human life 人寿年金 clV3x`z  
antecedent debt 先前的债项 db -h=L|  
ante-dated cheque 倒填日期支票 W US[hx,  
anticipated expenditure 预期开支 H|JPqBNRh  
anticipated net profit 预期纯利 Jz
<-B  
anticipated revenue 预期收入 98'/yZ  
anti-inflation measure 反通货膨胀措施 g0O~5.f  
anti-inflationary stance 反通货膨胀立场 B]iPixA6  
apparent deficit 表面赤字 piULIZ0  
apparent financial solvency 表面偿债能力 n@[_lNa4GD  
apparent partner 表面合伙人 Se{x-vn?p  
application for personal assessment 个人入息课税申请书 _3~/Z{z8  
application of fund 资金应用 qQ6rF nA  
application to release as liquidator and to destruct the books of accounts and documents GJS3O;2
*  
申请免除清盘人职务及毁灭帐簿与文件 D~P3~^  
appointed actuary 委任精算师 hg4d]R,  
appointed auditor 委任核数师；委任审计师 tpPP5C{  
appointed trustee 委任的受托人 RUco3fZ   
appointer 委任人 zZp0g^;.?  
apportioned pro rata 按比例分摊 A{NKHn>%`  
apportionment 分配；分摊 4&N#d;ErC  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Pw+PBIGn4  
apportionment formula 分摊方程式 JbX"K< nQ  
apportionment of estate duty 遗产税的分摊 Mu: y9o95  
appraisal 估价；评估 }:+SA  
appreciable growth 可观增长 Q
P
>tu1B|  
appreciable impact 显着影响 IyK^` y  
appreciable increase 可观增长 6Ft?9 B(F:  
appreciation 增值；升值 0gTv:1F/  
appreciation against other currencies 相对其他货币升值 Rxb?SBa  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3u[m? Vw  
appreciation tax 增值税 r ]s7a?O  
appropriation 拨款；拨用；拨付 3EkCM_]  
appropriation account 拨款帐目 +{#65z  
Appropriation Bill 拨款法案 OEiu,Y|@l  
appropriation-in-aid system 补助拨款办法 >f$NG  
approved assets 核准资产 #K#BNpG|  
approved basket stock 认可一篮子证券 /|s~X@%K  
approved budget 核准预算 27J!oin$  
approved charitable donation 认可慈善捐款 N> 7sG(!'"  
approved charitable institution 认可慈善机构 ?qC6p|H  
approved currency 核准货币；认可货币 vbBNXy/  
approved estimates 核准预算 aQ.QkMZ  
approved estimates of expenditure 核准开支预算 ]w,:T/Z}  
approved overseas insurer 核准海外保险人 {&dbxj-'  
approved overseas trust company 核准海外信托公司 T3wQRn  
approved pooled investment fund 核准汇集投资基金 Fc&3tw"g  
approved provident fund scheme 认可公积金计划 76::X:76  
approved provision 核准拨款 }_mVXjF  
approved redeemable share 核准可赎回股份 `^v=*&  
approved regional stock 认可地区性证券 %plu]^Vy  
approved retirement scheme 认可退休金计划 X8 $Y2?<  
approved subordinated loan 核准附属贷款 ;O`ZVB  
arbitrage 套戥；套汇；套利 atiyQuT6Wh  
arbitrageur 套戥者；套汇者 h*>%ou  
arbitrary amount 临时款项 =Gv*yR*]t  
arrangement 措施；安排；协定 O:E0htdWr  
arrears 欠款 ZWmS6?L.  
arrears of pay 欠付薪酬 jlxY|;gZ-0  
arrears of revenue 逾期未收税款；逾期未收的帐项 YY zUg  
articles of association 组织章程；组织细则；组织章程细则 b1TIVK3m  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }]#&U
/z  
ascertainment of profit 确定利润 |lCS^bA3  
"Asia Clear" “亚洲结算系统” Y5{KtW
 
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 I=[Ir8};  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 9| g]M:{  
Asian Development Fund [ADF] 亚洲发展基金 'GI| t  
Asian dollar bond 亚洲美元债券 %g_)_ ~  
Asian dollar market 亚洲美元市场 8KyRD1 (-R  
Asian dollar rate 亚洲美元利率 _jb'HP  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ?kIyo  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "hmLe(jo}  
asked price 沽盘；喊价；索价；卖方报价 ty8>(N(~  
assessable income 应评税入息 w!dgIS$  
assessable loss 应评税亏损 d88Dyzz  
assessable profit 应评税利润 4aP 96  
assessable value 应评税值 $fCKK&Wy  
assessed profit 估定利润 n!dXjInV  
assessed value 经评估价值 yJK:4af;.  
assessment 评税；评定；估价；评税单 %lk^(@+ T  
assessment number 评税编号；估价编号 <78*-Ob  
assessment of additional tax 补加税评税 bey:Qj??  
assessment of performance 业绩评估；实绩评价 %*zV&H   
Assessor 评税主任 r.q*S4IS.m  
asset price bubbles 资产价格泡沫 $d-$dM?R5  
asset-backed securities 具资产保证的证券 4^Ss\$*  
assets accretion 资产增值 1=Kt.tuf  
assets and liabilities 资产与负债 %9 3R/bx  
assets betterment statement 资产递增表；资产改进表 ^Gi7th,  
assets lending 实物放款；有抵押贷款 Cnr=1E=  
assets of the company passing on the death 死者去世时转移的公司资产 vM'!WVs  
assets pledged as security for liabilities 用作负债抵押的资产 6:~<L!`&  
assets portfolio 资产投资组合 Ss
e%~:FL  
assets price 资产价格 " Tk,  
assets quality 资产质素 K0WX($z~;  
assets realization 资产变现 0tz? sN  
assets refinancing arrangement 资产再集资安排 /a*8z,x  
assets securitization 资产证券化 .p=OAh<  
assets situated outside Hong Kong 在香港以外地方的资产 SBy{sbx4&F  
assets stripping 削减资产；拆卖资产 F EUfskv  
assets value 资产值 AGl#f\_^  
assignee 承让人 /X]gm\x7s  
assignment 转让；转让书；转让契 s~QIs  
assignment of interest 权益转让 /Y=_EOS  
assignment of letters patent and trade mark 专利证书及商标转让 0bpGPG's&  
assignment of property 物业转让；物业转让书 #<~oR5ddlb  
assignment right 转让权 *>/w,E]  
assignor 转让人 Lv?jg?$  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 &OlX CxH  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 =xQPg0g  
associate member 附属会员 v%r/PHw  
associated body corporate 相联法人团体 O>N/6Z  
associated company 相联公司；联属公司 {)iiu  
associated corporation 相联法团 Im?/#tX  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] k8\KCKql  
公认会计师公会〔英国〕 3@nIoN'z  
Association of Futures Exchange Brokers 香港期货经纪协会 Q<NQ9lX  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 %+nM4)h  
association of underwriters 承保人组织 M]|]b-#  
assumption of control 接管 Y<I
uwS  
assurance 担保；保险；转易；转易书 Ee_?aG e&  
assurance of interest 权益的转易 :t9
sAD  
at 19XX price 按一九ＸＸ年价格计算 ?V}ub>J/=  
at a discount 按赔价计算；按贴水价格计算；打折扣 -X_\3J  
at a premium 按溢价计算；按升水价格计算 _&(L{cFx6  
at call 通知付款；按通知 T
6b~uE  
at constant market price 按固定市价计算 a~ RY 8s  
at constant price 按固定价格计算 8[.&ca/[  
at cost 按成本计算 dt@~8kS  
at current market price 按当时市价计算；按现时市价计算 NT2XG&$W>  
at current price 按当时价格计算；按现时价格计算 kh@O_Q`j  
at factor cost 按要素成本计算；按生产要素成本计算 s2(7z9jR  
at money-of-the-day price 按付款当日价格计算 ALn_ifNh  
at or better 按指定或较佳价位〔买卖指令〕 !rs }83w!  
at par 按面值计算；平价 q %j8Js  
at sight 见票即付 {Q
[ G/=mx  
at the close 按收市盘 :f:&B8  
at the opening 按开市盘 lI%RdA[  
attestation 见证；见证条款
Wy\^}  
at-the-money option 平价期权 BL~#-Mm<|l  
attorney 受权人；受托代表人 C=CZtjUt  
attornment 新拥有人承认书 #D#kw*c  
attributable profit 可归属利润 w:9`R<L  
attributable share value 可归属股份价值 5VpqDL~d  
Auckland Stock Exchange 奥克兰证券交易所 =`*@OJHH  
auction 拍卖 >0[:uu,'>  
auctioneer 拍卖商 ,cxe"U  
audit 审计；核数 giH#t< )W  
Audit Commission 审计署 Zn0a)VH%  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] KWeE!f 7G  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 GGo~39G  
audit review 帐目审查 G)^/#d#&  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 skXzck  
audited account 审计帐目；经审计的帐目 {0lu>?<  
audited annual account 经审计的周年帐目 @-L\c>rqT  
audited balance sheet 经审计的资产负债表 q sUBvq  
auditor 核数师；核数主任；审计师 m]*a;a'}#  
auditor's certificate 核数师证明书；审计师证明书 +8W5amk.P|  
auditor's report 核数师报告；审计师报告 R>Dr1fc}  
Aussie bond 澳元债券 ).`v&-cK4E  
austerity budget 紧缩预算 ,;hpqu
|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 1JUje  
Australia All Ordinaries Index 澳洲所有普通股票指数 r*8a!jm?  
Australian Dollar [AUD] 澳元 4%zy$,|e  
Australian Options Market 澳大利亚期权市场 Pwj|]0Y@  
Australian Securities Commission 澳洲证券事务监察委员会 S(U9Dlyarg  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 #>HY+
;  
Australian Stock Exchange 澳大利亚证券交易所 ~ o2Z5,H  
Austrian Schilling [ATS] 奥地利先令 *iY:R  
authentication 认证；鉴证 8(&6*-7=  
authority to purchase 委托购买证；委购书 yY!)2{F+  
authorization 认可；核准；授权；授权书 %I9f_5BlT8  
authorization by direction 指示授权  zR'EQ  
authorization by instruction 指令授权 0'THL%lK  
authorization by warrant 令状授权 <KK.f9^o(  
authorization of unit trust 单位信托的认可 x_I*6?  
authorized agent 指定代理人 #_x5-?3  
authorized capital 法定资本 Xn?.Od(  
authorized clerk 出市员 FfxD=\  
authorized dealer 认可交易商 5!S#}=f=  
authorized financial institution 认可财务机构 pH.&C 5kA  
authorized fund 认可基金 i-;#FT+Xc  
authorized fund house 获授权的基金公司；认可基金公司 Cg?Mk6i  
authorized institution 认可机构 M%la@2SK=  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 l53Q"ajG  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Ywv\9KL  
authorized insurer 获授权保险人；获认可承保人 $j(d`@.DN~  
authorized investment 特准投资项目 hr&&b3W3p  
authorized person 获授权人 T)%6"rPL3!  
authorized representative 获授权代表 livKiX`  
authorized share capital 法定股本 (J.Z+s$:2  
automated quotation system 自动报价系统 pZK 1G  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] L1I1SFG  
自动交易系统〔香港期货交易所有限公司〕 YlUh|sK7m  
automatic adjustment mechanism 自动调整机制 !q,7@W3i  
automatic adjustment system 自动调整系统 }apno|W&  
Automatic Clearing House 自动票据交换所 k H<C9z2=  
automatic exchange rates accumulation system 自动化汇率累集系统 9_d#F'#F  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 U,p'<rmS  
automatic teller machine [ATM] 自动柜员机 [0105l5  
autopay 自动转帐 ~4Gc~"  
available assets 可用资产 :!Dm
,PP%  
available fiscal reserve 现存财政储备 :*h1ik4t  
available profit 可用利润 t2vm&jk  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Y>/_A%vQU  
average 平均；平均数；海损 x7<NaMK\  
average basic salary 平均基本薪金 RM,aG}6M)M  
average consumer expenditure 平均消费开支；一般消费开支 tFc<f7k  
average cost 平均成本 ,`Z4fz:  
average cost of land production 增辟土地平均成本 gE$Uv*Gj  
average daily turnover 平均每日成交额 rr2!H%:
 
average daily wage rate 平均每日工资率 JNXzZ4U  
average expenditure pattern 平均开支模式 )eT>[['fm  
average growth rate 平均增长率 4h_YVG]ur  
average net fixed assets 固定资产平均净值 =n,1*  
average of relatives 相对价格平均数 !W8=\:D[  
average price 平均价格 szhSI  
average propensity to consume 平均消费倾向；一般消费倾向 DZ\ '7%c  
average propensity to save 平均储蓄倾向；一般储蓄倾向 wu eDedz\  
average rate 平均率 n{<}<SVY  
average revenue 平均收入；平均收益 y\uBVa<B  
average stock 平均库存；平均存货 K> 4w
 
average yearly rent 平均年租 +ctU7 rVy  
avoidance of double taxation 避免双重课税 )`{m |\b  
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 #$k1w@  
OomC%9/=,  
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