一些有用的会计术语(也不知道发的地方对不对)A

A: q|}O-A*wa  
A share Ａ股；甲类股份 h$XoR0  
abatement of tax 减税；减扣免税额 !sp`oM  
ABN AMRO Bank N.V. 荷兰银行 q"5\bh1"  
above-the-line expenditure 线上项目支出；经常预算支出 :NL[NbQYt  
above-the-line receipt 线上项目收入；经常预算收入 J|F!$m{  
ABSA Asia Limited 南非联合亚洲有限公司 ?[|A sw1t  
absolute change 绝对数值变更 "(iDUl  
absolute expenditure 实际开支 / */"gz%  
absolute guideline figure 绝对准则数字 #iQF)x| D  
absolute interest 绝对权益 'h@&rr@5  
absolute order of discharge 绝对破产解除令 }G "EdhSl  
absolute profit margin 绝对利润幅度 5IA
3\G}+  
absolute value 实值；绝对值 =w3cF)&  
absolutely vested interest 绝对既得权益 1#*^+A E  
absorbed cost 已吸收成本；已分摊成本 B@@tKn_CQ  
absorption 吸收；分摊；合并 >@h#'[z,d  
absorption rate 吸收率；摊配率；分摊率 9{}"tk5$h  
ACB Finance Limited 亚洲商业财务有限公司 dO
K]Su  
acceptable form of reciprocity 合理的互惠条件 )5`~WzA  
acceptable rate 适当利率；适当汇率 }lXor~_i  
acceptance agreement 承兑协议 DS9-i2  
acceptance for honour 参加承兑 Q-B/SX)!/  
acceptor 承兑人；接受人；受票人 Y_6v@Si
O  
acceptor for honour 参加承兑人 hE E1i  
accident insurance 意外保险 oJ tmd}  
Accident Insurance Association of Hong Kong 香港意外保险公会 ;<*%BtD?  
accident insurance scheme 意外保险计划 jrxq558  
accident year basis 意外年度基准 }(!rB#bf  
accommodation 通融；贷款 3kT?Y7<fv  
accommodation bill 通融票据；空头票据 >X*G6p  
accommodation party 汇票代发人 A<^X P-Nrp  
account balance 帐户余额；帐户结余 (! 8y~n1  
account book 帐簿 cE>m/^SKr  
account collected in advance 预收款项 AiL80W^=d)  
account current book 往来帐簿 iJeodfC  
account of after-acquired property 事后取得的财产报告 s)?GscPG!  
account of defaulter 拖欠帐目 }]M'f:%b  
account payable 应付帐款 \=P(?!v  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 %O!TS_~9  
account receivable 应收帐款 kT]jJbb"  
account receivable report 应收帐款报表 ]0O3kiVQ  
account statement 结单；帐单；会计财务报表 Q{5.;{/eC  
account title 帐户名称；会计科目 ~Q#!oh'i  
accountant's report 会计师报告 H )>3c1  
Accountant's Report Rules 会计师报告规则 lWH#/5`h  
accounting and auditing procedure 会计与审计程序；会计与核数程序 _#Lq~02 %  
Accounting Arrangements 《会计安排》 ]t~'wL#Z  
accounting basis 会计基础 Mnk-"d  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,c0t#KgQ.  
Accounting Circular 《会计通告》 E3(o}O  
accounting class 会计类别 Vc6 >i|"-O  
accounting date 记帐日期；会计结算日期 +*Fe   
accounting for money 款项核算 D>^g2!b:  
Accounting Officer 会计主任 EM@EB<pRX  
accounting period 会计报告期；会计期 H!6+x*P
0  
accounting policy 会计政策；会计方针 (sI`FW_  
accounting practice 会计惯例 cq5^7.  
accounting principle 会计准则 yJ`{\7Uqg  
accounting record 会计记录 y>:U&P^  
accounting report 会计报告 ^O=G%de  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
cs_  
Accounting Society of China 中国会计学会 M6 8foeeN  
accounting statement 会计报表 L0I|V[  
accounting system 会计制度；会计系统 <CJy3<$u  
accounting transaction 会计事项；帐务交易 86 9sS
  
accounting treatment 会计处理 >6[d&SM6  
accounting year 会计年度 ]
jPP]Z:y  
accretion 增值；添加 eh>FYx( S  
accrual 应计项目；应累算数目 "Bwmq9Jq  
accrual basis 应计制；权责发生制 15En$6>  
accrual basis accounting 应计制会计；权责发生制会计 a#G3dY>  
accrue 应累算；应计 a\~118 !  
accrued benefit 应累算利益 yye5GVY$  
accrued charges 应计费用 p] N/]2rR  
accrued cumulative preference share dividend 应累算的累积优先股股息 ? HNuffk  
accrued expenses 应累算费用 `>b,'u6F  
accrued interest payable 应付利息；应计未付利息 0rQr#0`  
accrued interest receivable 应收利息；应计未收利息 !G6h~`[  
accrued right 累算权益 l@1=./L?  
accruing profit 应累算的利润 ._t1eb`m{  
accumulated fiscal reserve 累积财政储备 4\nGWi{2  
accumulated profit 累积利润；滚存溢利 fFoZ!H  
accumulated reserve 累积储备 `KE]RTq  
accumulation of surplus income 累积收益盈余 m>F:dI  
acquired assets 既得资产 C@[U:\  
acquisition 收购；购置；取得 *z#du*f[  
acquisition cost 购置成本 ZR-64G=L,  
acquisition expenses 购置费用 UCkV;//.  
acquisition of 100% interest 收购全部股权 \{!,a  
acquisition of control 取得控制权 %C@p4  
acquisition of fixed assets 购置固定资产 y"s
s<`Cn  
acquisition of shell “买壳” KT*>OYI  
acquisition price 收购价 eE=2~ ylU  
act of God 天灾 FzP1b_i  
acting partner 执事合伙人 @/ nGc9h  
active market 买卖活跃的市场；交投畅旺的市场；旺市 hg:$H9\%  
active partner 积极参与的合伙人 eX lJ=S
}  
active trading 交投活跃 *W^a<Zm8>  
actual circulation 实际流通 @$t\yBSK  
actual cost 实际成本 GKOl{och  
actual expenditure 实际开支；实际支出 nz'6^D7`r  
actual income 实际入息；实际收入；实际收益 G<$8g-O;D  
actual market 现货市场 D%LYQ  
actual price 现货价；实际价格 ,!LY:pMK  
actual profit 实际利润 Mu-kvgO`L  
actual quotation 实盘；实际价位；实际报价 Fq!_VF^r  
actual year basis 按实际年度计算 C(h Td%  
actuals 实货 H3`.Y$z  
actuarial investigation 精算调查 ~'0ZW<X.  
actuarial principle 精算原则 ].5q,A]  
actuarial report 精算师报告 *9w-eK1{  
Actuarial Society of Hong Kong 香港精算学会 r{84Y!k~*  
actuarial valuation 精算师估值 x,cvAbwS  
actuary 精算师 c`UFNNm=  
ad referendum agreement 暂定协议；有待覆核的协定 Y"r728T`K  
ad valorem duty 从价税；按值征税 z]C=nXbk  
ad valorem duty system 从价税制 D^V)$ME  
ad valorem fee 从价费 '-J<ib t  
ad valorem tariff 从价关税 i7v=o
#  
additional allowance 额外免税额 {o5^nd  
additional amount for unexpired risk 未过期风险的额外款额 I}5e{jBB  
additional assessable profit 补加应评税利润 !4FOX>|L@  
additional assessment 补加评税 vceD/N8  
additional commitment 额外承担 u<N`;s  
additional commitment vote 额外承担拨款 Ctn?O~u  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &l!T2PX!  
additional dependent parent allowance 供养父母额外免税额 olA+B  
additional provision 额外拨款 $~/cxLcT  
additional stamp duty 附加印花税 r\FZ-gk}Q  
additional tax 补加税罚款；补加税款 Iz-mUD0;  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Q<g>WNb  
adjudged bankrupt 被裁定破产 ='=4tj=z  
adjudicated bankrupt 裁定破产人 '1xhP}'3)  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 7fO<=ei:  
adjudication of bankruptcy 裁定破产；宣告破产
6,M$TA  
adjudication of insolvency 裁定无力偿还债务 L<3+D
 
adjusted actual 经调整的实数；调整后的实数 ,6pGKCUU:y  
adjusted current assets 经调整的流动资产；调整后的流动资产 MxT&@pq  
adjusted figure 经调整的数字；调整后的数额 oyY z3X  
adjusted liabilities 经调整的负债；调整后的负债 INp:;  
adjusted loss 经调整的亏损；调整后的亏损 `4X.UPJ  
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 5*-RIs! 2  
adjusted profit 经调整的利润；调整后的利润 &Td)2Wt  
adjusted surplus 经调整的盈余额；调整后的盈余额 c3ru
4o*K  
adjusted value 经调整的价值；调整后的价值 :g' '
GqGZ  
adjustment 调整；修订；理算〔保险〕 }&v-<qC^  
adjustment centre 调剂中心 HwZl"!;Mry  
adjustment lag 调整过程的时间差距；调整时差 HC1<zW[  
adjustment mechanism 调整机制 ^k$Bx_{  
adjustment of loss 亏损调整 O6 s3#iu  
adjustment process 调整过程；调整程序 rIYO(}Fl  
adjustment range 调整幅度 HS ]c~  
administered exchange rate 受管制汇率 /':64#'  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 bu<d>XR  
administration expenses 行政费用 oWLP|c~Ap  
administration fee 手续费；行政费 #gT"G1
8/!  
administration in bankruptcy 破产管理 NWPT89@l  
administration order 遗产管理令 ?6nB=B)/  
administrator 管理人；遗产管理人 QT73=>^B  
administrator of the estate 遗产管理人 K|$c#X  
admission of debt 债项承认书 L-S5@;"  
admission of proof 接纳债权证明 |r,})o>  
advance 放贷款项；垫付款项；预支款项；预付款项 jb,a>9]p  
advance account 暂支帐目；预付款帐户 $F9w0kz:,*  
advance compensation 预付补偿金 i=]
R1yP  
advance from shareholder 股东垫款 L-rV+?i`6f  
advance pending reimbursement 预支以待日后付还 izGU&VeB  
advanced economy 先进经济体系 }$L1A  
advancement 预付；预付财产 Q_!tn*  
advances warrant 垫款令 2#3`[+g<n  
advancing 贷出 nTD%i~t~o  
adverse balance 逆差 2p#d  
adverse exchange 逆汇 QA;,/iw`  
advertisement addressed to shareholders 在报章刊登的致股东通告 S5, u| H  
advice for collection 托收通知书 ebNRZJ?C,  
advice of drawing 提款通知书；汇票通知书 m[Ihte->  
advice of payment 付款通知 0*tnJB  
Advisory Committee [Securities and Futures Commission] MN5}}@  
谘询委员会〔证券及期货事务监察委员会〕 k\;D;e{  
Advisory Committee on Diversification 经济多元化谘询委员会 wbcip8<t  
affidavit 誓章；遗产申报誓章 n'{jc6&|  
affidavit of no receipt 述明无收款的誓章 x=L"qC9f/  
affiliate 联号；联营公司；附属公司 /wJ4hHY  
affiliated company 附属公司；联号；联营公司 $BgaLJs/O  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 j6~`C ?(  
affordability 负担能力 #a~BigZ[G  
African Development Bank [AfDB] 非洲开发银行 }cGILH%  
after-acquired property 事后取得的财产 z;2& d<h  
after-hours dealing 市后交易 ?
V+\E2  
after-tax profit 税后盈利；税后利润；税后溢利 ;S$  
agency agreement 代理协议 L;?F^RK{U  
agency expenses 代理机构的开支 cJ@fJ|  
agency fee 代理费 T,uF^%$@AQ  
Agency Law 《代理法》 S{8-XiL,  
agent 代理人；承销人 <t
a{)}IN^  
agent of company 公司代理人 +v5f-CBu  
agent's fee 代理人费；经纪费 skan1wQ  
aggregate 总计；总数；总体数字 RMpiwO^  
aggregate amount 总款额；总额 :<{15:1  
aggregate assets and liabilities 总体资产与负债 qxAh8RR;/  
aggregate at constant price 按固定价格计算的总体数字 *{k
{  
aggregate demand 总需求 IDw`k[k  
aggregate gross position 总持仓量 z"\w9 @W  
aggregate limit 总限额 ^c(r4#}$"  
aggregate of salaries tax 合计薪俸税 Pi |Z\j)  
aggregate performance 总体表现；总体业绩 ?u:mscb  
aggregate supply 总体供应 HWB\}jcA6u  
aggregate surplus 总盈余 !jU{ }RCR  
aggregate total 整体总额 "(p/3qFY  
aggregate value 总值；合计价值 7kA+F+f  
aggregated basis 合计基准 ~vA8I#.  
aggregated net chargeable income 合计应课税入息实额 KU{zzn;g  
aggregation 合并计算；合计；总和 sb3z8:r  
aggregation of incomes of husband and wife 夫妇入息合并计算 `MCtm(<  
aggregation of property 财产的总和 3fpaTue|x  
agio 差价；贴水 ]+a~/  
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》 I3r")}P  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment qUmSB"#Z  
《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》 k:j_:C&.  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment MaD|X_g  
《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》 66 R=  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment mbX'*up  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 iRkUL]H@&  
agreement for a settlement 授产协议 n{L^W5B  
agreement for assignment 转让协议 J(!=Dno  
agreement for sale 售卖协议；买卖协议 7A'E+>1d  
agreement for sale and purchase 买卖协议 e&:%Rr]x  
agreement for the payment of interest 支付利息协议 L'`Au/%S}  
agreement for the repayment of money 还款协议 L
Jb=9tp~  
agreement of reinsurance 再保险协议 d*04[5`  
Agricultural Bank of China 中国农业银行 $|&<cenMT  
air passenger departure tax 飞机乘客离境税 O/ItN5B ;  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 "s]  
airport tax 机场税 XRQ1Uh6  
alcohol duty 酒精税
[_3&  
alienation 让与；让渡；转让 i%<NKE;v7m  
alimony 生活费；赡养费 M=95E$6  
All Ordinaries Index [AOI] 所有普通股指数 `+vQ5l$;L  
all risks 全险；综合险 DCLu^:|C"  
All Sales Record for Stock Market 《股票市场成交报告》 2vG X\W%3  
Allied Capital Resources Limited 新联财务有限公司 fibudkg'>  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ^q/$a2<4  
allocation letter 拨款信件 X 5}=|%Y  
allocation of fund 分配款项；预留款项 uqI'e_&=&5  
allocation of profit 利润分配；溢利分配 6bjZW ~  
allocation warrant 拨款令 <&+jl($"  
allotment 分配；配股 -~xQ@+./  
allotment notice 股份配售通知；配股通知 Hf1b&8&:K  
allotment of shares 股份分配 m{U
h{G$  
allowable 可获宽免；免税的 qa@;S,lp  
allowable business loss 可扣除的营业亏损 1'("; 0I  
allowable expenses 可扣税的支出 .{?;#Cdn  
allowance 免税额；津贴；备抵；准备金 W-|CK&1  
allowance for debts 债项的免税额 <P0 P*>M  
allowance for depreciation by wear and tear 耗损折旧免税额 eg?p)|  
allowance for funeral expenses 殡殓费的免税额 fr04n
l  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 
[:(O`#  
allowance for repairs and outgoings 修葺及支出方面的免税额 K re*~ "  
allowance to debtor 给债务人的津贴 eFf9T@  
alteration of capital 资本更改 SEg{Gso9b  
alternate trustee 候补受托人 we!w5./Xm  
amalgamation 合并 T]1.":   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ujBm"p_|  
ambit of charges 征税范围；收费范围 B:UPSX)A  
amended valuation 经修订的估值 `^on`"\{u  
American Commodities Exchange 美国商品交易所 :6)!#q'g  
American Express Bank Limited 美国运通银行 \nuzl   
American Stock Exchange 美国证券交易所 F 2zUz[  
amortization 摊销 X6$Cd]MN  
amount due from banks 存放银行同业的款项 kCz2uG)l  
amount due from banks abroad 存放海外银行同业的款项 ;=^J_2ls  
amount due from holding companies 控股公司欠款 83_mR*tGNp  
amount due from local banks 存放本港银行同业的款项 NJd4( P  
amount due to banks 银行同业的存款 VyYrL]OrA  
amount due to banks abroad 海外银行同业的存款 $6 Hf[(/e  
amount due to holding companies 控股公司存款 H
Gh)d` 8  
amount due to local banks 本港银行同业的存款 nSQ]qH&4d  
amount due to outport banks 外埠银行同业的存款 |E$q S)y  
amount for note issue 发行纸币的款额 }W!w  
amount of bond 担保契据的款额 a;U)#*(5|v  
amount of consideration 代价款额 +lFBH(o]X  
amount of contribution 供款数额 cp~6\F;c  
amount of indebtedness 负债款额 HA}q.L]#  
amount of principal of the loan 贷款本金额 ` -SC,qHw  
amount of rates chargeable 应征差饷数额 DoO ;VF  
amount of share capital 股本额 f>cUdEPBb  
amount of sums assured 承保款额 x5smJ__/  
amount of variation 变动幅度 lB/^  
amount of vote 拨款数额 ;*F
Y+jM  
amount payable 应付款额 F g):>];<9  
amount receivable 应收款额 N.]~%)K:{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Yc~lYz+b  
analysis 分析 jpR]V86G  
ancillary risk 附属风险 ,aP5)ZN-  
annual account 周年帐目；周年帐目报表；年度决算；年结 U Rq9:{  
annual accounting date 年结日期 4, Vx3QFZ  
annual allowance 每年免税额；年积金；年度津贴；年津 };"_Ku4#-  
annual balance 年度余额 QZ7W:%r(4  
annual disposable income 每年可动用收入 ^!k_"C)B  
annual estimates 周年预算 H=WB6~8)  
annual fee 年费 ?5lO1(  
annual general meeting 周年大会 n!X%i+|4x  
annual growth rate 年增率；每年增长率 HpUJ

_pZ  
annual long-term supplement 长期个案每年补助金 B>d49(jy  
annual pensionable emolument 可供计算退休金的年薪 yHs9J1Sf  
annual report 年报 b%@9j;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .}+3A~  
annual return 周年报表；周年申报表；每年报税表格 MZA%ET,l,<  
Annual Return Rules 《周年报表规则》 Y:Lkh>S1Q  
annual review of consumer prices 每年消费物价回顾 =F/R*5:T  
annual roll-forward basis 逐年延展方式 H>]*<2(=-  
annual salary 年薪 xN>\t& c  
annual statement 年度报表；年度决算表 ?;5/"/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 Nknd8>Hy+  
annuitant 年金受益人 Kc1w[EQ  
annuity 年金 =)i^E9
 
annuity contract 年金合约 Y Kp@n8A  
annuity on human life 人寿年金 L.K|]]u  
antecedent debt 先前的债项 mKV31wvK}  
ante-dated cheque 倒填日期支票 pK_zq  
anticipated expenditure 预期开支 rij%l+%@#  
anticipated net profit 预期纯利 'zMmJl}\vd  
anticipated revenue 预期收入 F/tRyq`D  
anti-inflation measure 反通货膨胀措施 Wie0r@5E  
anti-inflationary stance 反通货膨胀立场 V8o, e  
apparent deficit 表面赤字 {IBbN05 ;  
apparent financial solvency 表面偿债能力 5RO6YxQ  
apparent partner 表面合伙人 J &=5h.G$  
application for personal assessment 个人入息课税申请书 D?*du#6  
application of fund 资金应用 6fBA#Kb  
application to release as liquidator and to destruct the books of accounts and documents g%m-*v*  
申请免除清盘人职务及毁灭帐簿与文件 9aIv|cS?  
appointed actuary 委任精算师 Q($@{[lT  
appointed auditor 委任核数师；委任审计师 \ E5kpm  
appointed trustee 委任的受托人 ErsJWp  
appointer 委任人 0lYP!\J3]%  
apportioned pro rata 按比例分摊 &n83>Q  
apportionment 分配；分摊 RCK*?\m5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 MDd2B9cy[  
apportionment formula 分摊方程式 !rqs!-cCQ  
apportionment of estate duty 遗产税的分摊 M 0G`P1
o  
appraisal 估价；评估 wxvVtV{u>|  
appreciable growth 可观增长 \fUVWXv  
appreciable impact 显着影响 B"*PBJuOA  
appreciable increase 可观增长 ga;t`5+d  
appreciation 增值；升值 I7'v;*
 
appreciation against other currencies 相对其他货币升值 KlBT9"6"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l#+@!2z  
appreciation tax 增值税 |r+hj<K  
appropriation 拨款；拨用；拨付 i \lr KA  
appropriation account 拨款帐目 {Q]7!/>>  
Appropriation Bill 拨款法案 Z.aeE*Hs$  
appropriation-in-aid system 补助拨款办法 Kh&a#~c  
approved assets 核准资产 P^lRJB<$Q  
approved basket stock 认可一篮子证券 S4(?=,^-  
approved budget 核准预算 ,L>{(Q)  
approved charitable donation 认可慈善捐款 9v ,y  
approved charitable institution 认可慈善机构 +8|Xj!!*}  
approved currency 核准货币；认可货币 d=\\ik8  
approved estimates 核准预算 ,~l4-x.,  
approved estimates of expenditure 核准开支预算 l}g_<  
approved overseas insurer 核准海外保险人 Xo.3OER  
approved overseas trust company 核准海外信托公司 }J\7IsM&  
approved pooled investment fund 核准汇集投资基金 C^U>{jf !  
approved provident fund scheme 认可公积金计划 q="ymx~  
approved provision 核准拨款 >k/ rJ[Sc  
approved redeemable share 核准可赎回股份 = 4'r+2[  
approved regional stock 认可地区性证券 z!k  
approved retirement scheme 认可退休金计划 7vGAuTfi/@  
approved subordinated loan 核准附属贷款 SEZ08:>x r  
arbitrage 套戥；套汇；套利 irB}h!@  
arbitrageur 套戥者；套汇者 .0X 5Vy  
arbitrary amount 临时款项
~1,$  
arrangement 措施；安排；协定 = P$7 "  
arrears 欠款 0\"]XYOH  
arrears of pay 欠付薪酬 ;'<SsI  
arrears of revenue 逾期未收税款；逾期未收的帐项 t`V U<  
articles of association 组织章程；组织细则；组织章程细则 EzCi%>q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 YsTF10  
ascertainment of profit 确定利润 Ac +fL  
"Asia Clear" “亚洲结算系统” QNj6ETB-d  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 sN1I
+X  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 poi39B/Vt  
Asian Development Fund [ADF] 亚洲发展基金 Ipow Jw^  
Asian dollar bond 亚洲美元债券 hrfSe$8  
Asian dollar market 亚洲美元市场 &&96kg3  
Asian dollar rate 亚洲美元利率 '0qKb*  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 S^i<_?nwg  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 v:9Vp{)  
asked price 沽盘；喊价；索价；卖方报价 MP Q?Q]'  
assessable income 应评税入息 LN'})CI8m  
assessable loss 应评税亏损 WO+>W+|N  
assessable profit 应评税利润 (|y@ftr@  
assessable value 应评税值 `
n e9&+  
assessed profit 估定利润 /9-kG  
assessed value 经评估价值 $f6wmI;<y  
assessment 评税；评定；估价；评税单 >lO]/3j1  
assessment number 评税编号；估价编号 P2U[PO  
assessment of additional tax 补加税评税 ?V)M
!  
assessment of performance 业绩评估；实绩评价 0qN?4h)7  
Assessor 评税主任 Hegj_FQ  
asset price bubbles 资产价格泡沫 !T]bz+  
asset-backed securities 具资产保证的证券 ~llw_w  
assets accretion 资产增值 eI5W; Q4  
assets and liabilities 资产与负债 )OQih+#?W  
assets betterment statement 资产递增表；资产改进表 $*+UX   
assets lending 实物放款；有抵押贷款 6bbzgULl  
assets of the company passing on the death 死者去世时转移的公司资产 [Ue"#w  
assets pledged as security for liabilities 用作负债抵押的资产 :&O6Y-/B  
assets portfolio 资产投资组合 PV/hnVUl  
assets price 资产价格 &=-{adm  
assets quality 资产质素 G\r>3Ys  
assets realization 资产变现 t@BhosR-  
assets refinancing arrangement 资产再集资安排 c 9zMI  
assets securitization 资产证券化 k3e?:t 9  
assets situated outside Hong Kong 在香港以外地方的资产 rPJbbV",+^  
assets stripping 削减资产；拆卖资产 a ,
<u  
assets value 资产值 M >s,I^  
assignee 承让人 `g(r.`t^  
assignment 转让；转让书；转让契 Ar[$%  
assignment of interest 权益转让 %h=cwT6  
assignment of letters patent and trade mark 专利证书及商标转让 P# Z+:T  
assignment of property 物业转让；物业转让书 +[=%
W  
assignment right 转让权 {gS7pY%_W  
assignor 转让人 ? y^t  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 &8Oy*'  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Eg]tDPN1  
associate member 附属会员 |-vn,zpe  
associated body corporate 相联法人团体 e?XQ,  
associated company 相联公司；联属公司 4VlQN$  
associated corporation 相联法团 6vZ.CUK9  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] rqi|8gKY  
公认会计师公会〔英国〕 _n3"  
Association of Futures Exchange Brokers 香港期货经纪协会 qMmhmH)Gp  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 sfEy  
association of underwriters 承保人组织 1}I%yOi)  
assumption of control 接管 os`#:Ao5  
assurance 担保；保险；转易；转易书 ':?MFkYC  
assurance of interest 权益的转易 &UoQ8&  
at 19XX price 按一九ＸＸ年价格计算 7D)i]68E  
at a discount 按赔价计算；按贴水价格计算；打折扣 9uA2M!~i2  
at a premium 按溢价计算；按升水价格计算 P}$DCD<$U  
at call 通知付款；按通知 #p|7\Y  
at constant market price 按固定市价计算 WB>M7MI%  
at constant price 按固定价格计算 #F|w_P  
at cost 按成本计算 sT%^W  
at current market price 按当时市价计算；按现时市价计算 4qLH3I[Y  
at current price 按当时价格计算；按现时价格计算 P{h$> 6c  
at factor cost 按要素成本计算；按生产要素成本计算 W{*w<a_`  
at money-of-the-day price 按付款当日价格计算 kX:d?*{KB  
at or better 按指定或较佳价位〔买卖指令〕 9A9yZlt  
at par 按面值计算；平价 tGh!5EZ6`  
at sight 见票即付 d^YM@>%  
at the close 按收市盘 I'T@}{h  
at the opening 按开市盘 %:7fAB,PA  
attestation 见证；见证条款 q.g0Oz@z  
at-the-money option 平价期权 a
YPD4yX"/  
attorney 受权人；受托代表人 H+2m  
attornment 新拥有人承认书 t"L-9kCM  
attributable profit 可归属利润 e8ZMB$byP  
attributable share value 可归属股份价值 *u`[2xmuYf  
Auckland Stock Exchange 奥克兰证券交易所 o+.LG($+U  
auction 拍卖 T@,tlIM  
auctioneer 拍卖商 6. 6g9  
audit 审计；核数 M?zwXmTVW0  
Audit Commission 审计署 ]W>kbHImz  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] dw e$, 9  
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〕 \4pWHE/  
audit review 帐目审查 W_P&;)E  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Z4'8x h)-  
audited account 审计帐目；经审计的帐目 O&De!Gx  
audited annual account 经审计的周年帐目 A +J&(7N  
audited balance sheet 经审计的资产负债表 j_2yTz"G-  
auditor 核数师；核数主任；审计师 zd+<1R;  
auditor's certificate 核数师证明书；审计师证明书 | ?])]F  
auditor's report 核数师报告；审计师报告 CHX- 4-84{  
Aussie bond 澳元债券 982n
G-"  
austerity budget 紧缩预算 R#i{eE*WF  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 \z>L,U  
Australia All Ordinaries Index 澳洲所有普通股票指数 ,"Nfo`7  
Australian Dollar [AUD] 澳元 Yr9!</;T  
Australian Options Market 澳大利亚期权市场 {E+o+2L  
Australian Securities Commission 澳洲证券事务监察委员会 idh5neyL  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 } :8{z`4H  
Australian Stock Exchange 澳大利亚证券交易所 vpl> 5%  
Austrian Schilling [ATS] 奥地利先令 3BWYSJ|  
authentication 认证；鉴证 y&$v@]t1  
authority to purchase 委托购买证；委购书 xsIuPL#_  
authorization 认可；核准；授权；授权书 XAf,k&f3  
authorization by direction 指示授权 uzpW0(_i3a  
authorization by instruction 指令授权 QCvz|)  
authorization by warrant 令状授权 )cd5iE:FO  
authorization of unit trust 单位信托的认可 JVgV,4 1  
authorized agent 指定代理人 BYBf`F)4  
authorized capital 法定资本 y.'5*08S0  
authorized clerk 出市员 pN
^^U[  
authorized dealer 认可交易商 #.kDin~!  
authorized financial institution 认可财务机构 LU=`K4  
authorized fund 认可基金 `96PY!$u  
authorized fund house 获授权的基金公司；认可基金公司 K_X10/#b&  
authorized institution 认可机构 Pa-p9]gq  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Lupug"p0   
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 3HP o*~"]  
authorized insurer 获授权保险人；获认可承保人 {x#I&ra  
authorized investment 特准投资项目 6+hx64 =  
authorized person 获授权人 2,,t+8"`  
authorized representative 获授权代表 hs5aIJ  
authorized share capital 法定股本 HMymoh$Q  
automated quotation system 自动报价系统 WG0Ne;Ho  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ev_4!+ko  
自动交易系统〔香港期货交易所有限公司〕 mlmp'f  
automatic adjustment mechanism 自动调整机制 (dh{Gk4=+  
automatic adjustment system 自动调整系统 {!`0i  
Automatic Clearing House 自动票据交换所 vdLBf+Zi  
automatic exchange rates accumulation system 自动化汇率累集系统 o2C{V1nB  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 sAG#M\A6  
automatic teller machine [ATM] 自动柜员机 )Kw Gb&l&  
autopay 自动转帐 LyB &u()  
available assets 可用资产 AQH\ ;L  
available fiscal reserve 现存财政储备 97%S{_2m/  
available profit 可用利润 L6-zQztn  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 g_l=z`,8  
average 平均；平均数；海损 ~j&#D
G&L  
average basic salary 平均基本薪金  *Fe  
average consumer expenditure 平均消费开支；一般消费开支 ~ojH$=K>d  
average cost 平均成本 D|`I"N[<  
average cost of land production 增辟土地平均成本 :QV-!  
average daily turnover 平均每日成交额 =83FCq"  
average daily wage rate 平均每日工资率 gISG<!+X^  
average expenditure pattern 平均开支模式 "DniDA  
average growth rate 平均增长率
<FfdOK_  
average net fixed assets 固定资产平均净值 I#m0n%-[  
average of relatives 相对价格平均数  XAb!hc   
average price 平均价格 >)sB#<e  
average propensity to consume 平均消费倾向；一般消费倾向 TzJp3  
average propensity to save 平均储蓄倾向；一般储蓄倾向 pSvqG
JU3  
average rate 平均率 dfss_}R  
average revenue 平均收入；平均收益 4._U  
average stock 平均库存；平均存货 pW>?%ft.  
average yearly rent 平均年租 cR0OJ'w  
avoidance of double taxation 避免双重课税 p
h;ds+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 v
e [*t`  
rk$$gXg9/  
给你加分了