一些有用的会计术语(也不知道发的地方对不对)A

A: 2Hwf:S'  
A share Ａ股；甲类股份 4O^1gw  
abatement of tax 减税；减扣免税额 v72 dE  
ABN AMRO Bank N.V. 荷兰银行 iH0c1}<k$  
above-the-line expenditure 线上项目支出；经常预算支出 Wh_c<E}&  
above-the-line receipt 线上项目收入；经常预算收入 1dsxqN(:  
ABSA Asia Limited 南非联合亚洲有限公司 !:{_<C"D  
absolute change 绝对数值变更 9Wrclai  
absolute expenditure 实际开支 0pOha(,~  
absolute guideline figure 绝对准则数字 `VN<6o(  
absolute interest 绝对权益 ?%ntO]  
absolute order of discharge 绝对破产解除令 x=N;>  
absolute profit margin 绝对利润幅度 @R{&>Q:.  
absolute value 实值；绝对值 P[i/
o#  
absolutely vested interest 绝对既得权益 ix`xdVj`  
absorbed cost 已吸收成本；已分摊成本 ^dD?riFAk  
absorption 吸收；分摊；合并 fZgU@!z  
absorption rate 吸收率；摊配率；分摊率 T9?_ `h  
ACB Finance Limited 亚洲商业财务有限公司 9
`&D  
acceptable form of reciprocity 合理的互惠条件 m 0PF"(  
acceptable rate 适当利率；适当汇率 #JucOWxjY  
acceptance agreement 承兑协议 /WVMT]T6^,  
acceptance for honour 参加承兑 +-d>Sl (  
acceptor 承兑人；接受人；受票人 nQ~L.V  
acceptor for honour 参加承兑人 vq:j?7  
accident insurance 意外保险 }3lF;k(2g  
Accident Insurance Association of Hong Kong 香港意外保险公会 h
+(s/o?\  
accident insurance scheme 意外保险计划 PX)qA=4q  
accident year basis 意外年度基准 5GkM7Zu!{j  
accommodation 通融；贷款 ')cu/  
accommodation bill 通融票据；空头票据 #u@!O%MJ  
accommodation party 汇票代发人 iwJgU b  
account balance 帐户余额；帐户结余 (tN$G:+")F  
account book 帐簿 b\Ub<pE  
account collected in advance 预收款项 D(|$6J 0  
account current book 往来帐簿 S(l^TF  
account of after-acquired property 事后取得的财产报告 WcFZRy-erc  
account of defaulter 拖欠帐目 ! +7ve[z  
account payable 应付帐款 6I0MJpLW  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 g*M3;G  
account receivable 应收帐款 O~VUViS6$  
account receivable report 应收帐款报表 %BKTN@;7  
account statement 结单；帐单；会计财务报表
k$!&3Rh  
account title 帐户名称；会计科目 Rw`s O:eZ  
accountant's report 会计师报告 gEu\X|7'  
Accountant's Report Rules 会计师报告规则 6}$cDk`dz  
accounting and auditing procedure 会计与审计程序；会计与核数程序 n3\vq3^?  
Accounting Arrangements 《会计安排》 B#yyO>0k]  
accounting basis 会计基础 {r)M@@[  
accounting by Official Receiver 破产管理署署长呈交的帐目 qFk(UazN  
Accounting Circular 《会计通告》 is$d<Y&F  
accounting class 会计类别 m<4Lo0?nS  
accounting date 记帐日期；会计结算日期 FC#Qtu~J  
accounting for money 款项核算 +qec>ALAg  
Accounting Officer 会计主任 _guY%2%yR  
accounting period 会计报告期；会计期
w5Xdq_e3  
accounting policy 会计政策；会计方针 9HP--Z=  
accounting practice 会计惯例 { L5m`-x  
accounting principle 会计准则 ~-/AKaK}  
accounting record 会计记录 m/AN*`V  
accounting report 会计报告 O{V"'o  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qDW/8b\^  
Accounting Society of China 中国会计学会 PdZSXP4;k  
accounting statement 会计报表 G'Y|MCKz>  
accounting system 会计制度；会计系统 y6oDbwke  
accounting transaction 会计事项；帐务交易 i747( ^  
accounting treatment 会计处理 Jo@9f(hq  
accounting year 会计年度 X(\RA.64  
accretion 增值；添加 nDvWOt  
accrual 应计项目；应累算数目 '4rgIs3=x"  
accrual basis 应计制；权责发生制 \q>,c49a{  
accrual basis accounting 应计制会计；权责发生制会计 M*N8p]3Cq  
accrue 应累算；应计 "oQ@.]-#  
accrued benefit 应累算利益 J,7\/O(`A  
accrued charges 应计费用 N.?Wev{  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~nQb;Bdh%  
accrued expenses 应累算费用 ~08v]j q  
accrued interest payable 应付利息；应计未付利息 p=zm_+=  
accrued interest receivable 应收利息；应计未收利息 m78PQx H  
accrued right 累算权益 .uP$M(?j  
accruing profit 应累算的利润 o&zV8DE_v  
accumulated fiscal reserve 累积财政储备 j
X%Q  
accumulated profit 累积利润；滚存溢利 oS4ag  
accumulated reserve 累积储备 va0 a4s1O  
accumulation of surplus income 累积收益盈余 y~fy0P:T  
acquired assets 既得资产 @h]H_  
acquisition 收购；购置；取得 vuf|2!kh/  
acquisition cost 购置成本 @WmB0cc_  
acquisition expenses 购置费用 ~>n<b1}W  
acquisition of 100% interest 收购全部股权 5eYCnc9  
acquisition of control 取得控制权 /[O
MpP  
acquisition of fixed assets 购置固定资产 So:89T  
acquisition of shell “买壳” B06/mKZ7  
acquisition price 收购价 y}VKFRky  
act of God 天灾 iq#Z\Y(  
acting partner 执事合伙人 &Lw| t_y  
active market 买卖活跃的市场；交投畅旺的市场；旺市 [o~w>,a  
active partner 积极参与的合伙人 ZD/!C9:&.0  
active trading 交投活跃 ;p/@tr9  
actual circulation 实际流通 8c9_=8vw  
actual cost 实际成本 >\'yj| U,  
actual expenditure 实际开支；实际支出 ~BC5no  
actual income 实际入息；实际收入；实际收益 c
1`o3gb  
actual market 现货市场 Z+?j8(:n  
actual price 现货价；实际价格 l},%g%}iMU  
actual profit 实际利润 n;U|7it7  
actual quotation 实盘；实际价位；实际报价 ;8@A7`^  
actual year basis 按实际年度计算 ]mp.KvB  
actuals 实货 8P .! q  
actuarial investigation 精算调查 U;(&!Ei  
actuarial principle 精算原则 ~LVa#  
actuarial report 精算师报告 E-x(5^b"  
Actuarial Society of Hong Kong 香港精算学会 w3*JVIQC  
actuarial valuation 精算师估值 X7G6y|4;w  
actuary 精算师 {XVSHUtw  
ad referendum agreement 暂定协议；有待覆核的协定 eg3{sDv,  
ad valorem duty 从价税；按值征税 /mb| %U]~  
ad valorem duty system 从价税制 NS1[-ng  
ad valorem fee 从价费 &"BKue~q@p  
ad valorem tariff 从价关税 DeUDZL%/  
additional allowance 额外免税额 "Xm'(c(  
additional amount for unexpired risk 未过期风险的额外款额 %63<Iz"  
additional assessable profit 补加应评税利润 a
U3&=aN+  
additional assessment 补加评税 Bpgl U=Qr  
additional commitment 额外承担 (HTVSC%=  
additional commitment vote 额外承担拨款 c[5>kQ-nq  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 vF_?1|*|  
additional dependent parent allowance 供养父母额外免税额 d; M&X!Y  
additional provision 额外拨款 /ZczfM\  
additional stamp duty 附加印花税 |peZ`O^~  
additional tax 补加税罚款；补加税款 3Ry?{m^  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 yCz
?V[49  
adjudged bankrupt 被裁定破产 ,Zdc  
adjudicated bankrupt 裁定破产人 t~Uqsa>n@'  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 +h =lAHn&  
adjudication of bankruptcy 裁定破产；宣告破产 A`@we  
adjudication of insolvency 裁定无力偿还债务 {PfE7KH  
adjusted actual 经调整的实数；调整后的实数 os>|LPv4  
adjusted current assets 经调整的流动资产；调整后的流动资产 Nk7Q  
adjusted figure 经调整的数字；调整后的数额 wj/r)rv E  
adjusted liabilities 经调整的负债；调整后的负债 }p#S;JZRu+  
adjusted loss 经调整的亏损；调整后的亏损 *P_TG"^{W  
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 s~GO-v7  
adjusted profit 经调整的利润；调整后的利润 )wKuumet  
adjusted surplus 经调整的盈余额；调整后的盈余额 TPkm~>zD.  
adjusted value 经调整的价值；调整后的价值
xT@\FwPr  
adjustment 调整；修订；理算〔保险〕 
nI6`/  
adjustment centre 调剂中心 ^,?]]=mE  
adjustment lag 调整过程的时间差距；调整时差 [P[syi#]t  
adjustment mechanism 调整机制 `+<5QtD  
adjustment of loss 亏损调整 pdE=9l'  
adjustment process 调整过程；调整程序 kJ~^ }o  
adjustment range 调整幅度 MOj 0"x)  
administered exchange rate 受管制汇率 %1#5 7-  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 hX;xbl  
administration expenses 行政费用 2qN6{+]  
administration fee 手续费；行政费 13B[mp4  
administration in bankruptcy 破产管理 }C)  
administration order 遗产管理令 Jx'p\*  
administrator 管理人；遗产管理人 /$B<+;L!#  
administrator of the estate 遗产管理人 0.?|%;^ib  
admission of debt 债项承认书 r|&qXb x  
admission of proof 接纳债权证明 NxNz(R $~  
advance 放贷款项；垫付款项；预支款项；预付款项 MJK L4 G  
advance account 暂支帐目；预付款帐户 = uOFaZ4  
advance compensation 预付补偿金 [u~#F,_ow  
advance from shareholder 股东垫款 6N]v9uXZ  
advance pending reimbursement 预支以待日后付还 @$Y`I{Xf  
advanced economy 先进经济体系 pO"V9[p]  
advancement 预付；预付财产 Yh4e\]ql~N  
advances warrant 垫款令 n2$*Z6.G  
advancing 贷出 *
F&C`]  
adverse balance 逆差 O10h(Wg  
adverse exchange 逆汇 6tP^_9njy  
advertisement addressed to shareholders 在报章刊登的致股东通告 wWwY.}j  
advice for collection 托收通知书 Jln dy
pE  
advice of drawing 提款通知书；汇票通知书 *!Xhy87%Z)  
advice of payment 付款通知 ji">} -  
Advisory Committee [Securities and Futures Commission] Q~uj:A]n<  
谘询委员会〔证券及期货事务监察委员会〕 lB,.TK  
Advisory Committee on Diversification 经济多元化谘询委员会 [t,7H  
affidavit 誓章；遗产申报誓章 W|~Ehg  
affidavit of no receipt 述明无收款的誓章 U{HJNftdpm  
affiliate 联号；联营公司；附属公司 sHKT]^7  
affiliated company 附属公司；联号；联营公司 ca-|G'q  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 1J^{h5?lU  
affordability 负担能力 -p9|l%W  
African Development Bank [AfDB] 非洲开发银行 g,9o'
fs`x  
after-acquired property 事后取得的财产 2E;*kKw[  
after-hours dealing 市后交易 2TiUo(MK  
after-tax profit 税后盈利；税后利润；税后溢利 =eYrz@,  
agency agreement 代理协议 aA=qel  
agency expenses 代理机构的开支 )x#^fN~ 7`  
agency fee 代理费 WFy90*@Z  
Agency Law 《代理法》 a&|aK+^8;  
agent 代理人；承销人 _aq3G9C_  
agent of company 公司代理人 Vhv<w O Ct  
agent's fee 代理人费；经纪费 ^O4.$4t|  
aggregate 总计；总数；总体数字 `2Vc*R  
aggregate amount 总款额；总额 ]
0g<][m  
aggregate assets and liabilities 总体资产与负债 I%;xMtY1o  
aggregate at constant price 按固定价格计算的总体数字 b=.Ikt+y  
aggregate demand 总需求 HBeOK  
aggregate gross position 总持仓量 f0}+8JW5h  
aggregate limit 总限额 zR">'bM:  
aggregate of salaries tax 合计薪俸税 d+Pfi)+(I  
aggregate performance 总体表现；总体业绩 BY6QJkI9x  
aggregate supply 总体供应 PWx2<t<;9  
aggregate surplus 总盈余 ]uj6-0q){W  
aggregate total 整体总额 ho;Km  
aggregate value 总值；合计价值 MHk\y2`/;  
aggregated basis 合计基准 }JoCk{<31  
aggregated net chargeable income 合计应课税入息实额 4)i/B99k  
aggregation 合并计算；合计；总和 mRFcZ.7  
aggregation of incomes of husband and wife 夫妇入息合并计算 9psD"=/"  
aggregation of property 财产的总和 yiiYq(\{  
agio 差价；贴水 /c8F]fkZ=  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 T)qD}hl  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ~~]L!P  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 PL[7|_%  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 1\TXb!OtL  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 8ZE{GX.m2c  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment T[;O K  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 2VA\{M  
agreement for a settlement 授产协议 ZFY t[:  
agreement for assignment 转让协议 .{*V^[.  
agreement for sale 售卖协议；买卖协议 ;}ileLTl  
agreement for sale and purchase 买卖协议 ?(n|ykXwc  
agreement for the payment of interest 支付利息协议 FhHcS>]:.  
agreement for the repayment of money 还款协议 _T7tq  
agreement of reinsurance 再保险协议 N{ @B@]  
Agricultural Bank of China 中国农业银行 0Ou`&u  
air passenger departure tax 飞机乘客离境税 %70sS].@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 6$lj$8\  
airport tax 机场税 7kp$C?7K  
alcohol duty 酒精税 ]=m '| 0}  
alienation 让与；让渡；转让 udMDE=1~L  
alimony 生活费；赡养费 V \,Z (  
All Ordinaries Index [AOI] 所有普通股指数 |Qo;=~7  
all risks 全险；综合险 ^Bf@I  
All Sales Record for Stock Market 《股票市场成交报告》 VZ5EV'D8!  
Allied Capital Resources Limited 新联财务有限公司 d:|X|0#\uH  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 CfNHv-jDL  
allocation letter 拨款信件 rfpeX  
allocation of fund 分配款项；预留款项 Gcna:w>6d  
allocation of profit 利润分配；溢利分配 qe8dpI;  
allocation warrant 拨款令 l}
A8  
allotment 分配；配股 M1^,g~e  
allotment notice 股份配售通知；配股通知 b)tvXi
O1>  
allotment of shares 股份分配 $WI=a-;_e  
allowable 可获宽免；免税的 DJ2EV^D+P  
allowable business loss 可扣除的营业亏损 Q-
k{Lqa-  
allowable expenses 可扣税的支出 : " 9F.U  
allowance 免税额；津贴；备抵；准备金 .^6"nnfA#
 
allowance for debts 债项的免税额 QWp,(Mv:r  
allowance for depreciation by wear and tear 耗损折旧免税额 hiZE8?0+~N  
allowance for funeral expenses 殡殓费的免税额 Iww.Nd2  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {+_pyL  
allowance for repairs and outgoings 修葺及支出方面的免税额 &`[y]E'  
allowance to debtor 给债务人的津贴 2>Bx/QF@<  
alteration of capital 资本更改 `j{q$Y=AG  
alternate trustee 候补受托人 uO
%G,b  
amalgamation 合并 \$n?J(N  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 po~V{>fUm  
ambit of charges 征税范围；收费范围 ;cgc\xm>  
amended valuation 经修订的估值 @0S3`[/
U  
American Commodities Exchange 美国商品交易所 S\RjP*H*  
American Express Bank Limited 美国运通银行 %8NAWDb{  
American Stock Exchange 美国证券交易所 {p&LwTnf  
amortization 摊销 ^AS*X2y  
amount due from banks 存放银行同业的款项 UT|FV twO  
amount due from banks abroad 存放海外银行同业的款项 t84(kzcC  
amount due from holding companies 控股公司欠款 O:cta/M  
amount due from local banks 存放本港银行同业的款项 mojD  
amount due to banks 银行同业的存款 [H
GGXgN  
amount due to banks abroad 海外银行同业的存款 @5+ JXD  
amount due to holding companies 控股公司存款 c%%r  
amount due to local banks 本港银行同业的存款 0hnTHlk  
amount due to outport banks 外埠银行同业的存款 %T4htZa  
amount for note issue 发行纸币的款额 0vbiq  
amount of bond 担保契据的款额 u;rK.3o  
amount of consideration 代价款额 uKHkC.
g  
amount of contribution 供款数额 Y>Lg
pO.  
amount of indebtedness 负债款额 E~Eh'>Y(B  
amount of principal of the loan 贷款本金额 +Bk" khH  
amount of rates chargeable 应征差饷数额 -h+=^,  
amount of share capital 股本额 O)NEt  
amount of sums assured 承保款额 VDq4n;p1  
amount of variation 变动幅度 ij i<+oul  
amount of vote 拨款数额 d5mhk[p7\J  
amount payable 应付款额 *F|j%]k~  
amount receivable 应收款额 *NzHY;e  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +`4`OVE_#  
analysis 分析 Q|/uL`_ni  
ancillary risk 附属风险 q{I,i(%m8  
annual account 周年帐目；周年帐目报表；年度决算；年结 o%_MTCANy  
annual accounting date 年结日期 $xqI3UaX  
annual allowance 每年免税额；年积金；年度津贴；年津 ,b!!h]t  
annual balance 年度余额 wN1%;~?7  
annual disposable income 每年可动用收入 k9H7(nS{  
annual estimates 周年预算 PI@/jh  
annual fee 年费 (GB2("p`  
annual general meeting 周年大会 MN1 kR  
annual growth rate 年增率；每年增长率 pJkaP  
annual long-term supplement 长期个案每年补助金 _):V7Zv  
annual pensionable emolument 可供计算退休金的年薪 ?0k(wiF  
annual report 年报 P9h]Bu  
Annual Report on the Consumer Price Index 《消费物价指数年报》 mv9k_7<  
annual return 周年报表；周年申报表；每年报税表格 pMZKF=  
Annual Return Rules 《周年报表规则》 C%P)_)--V  
annual review of consumer prices 每年消费物价回顾 ]l\'1-/  
annual roll-forward basis 逐年延展方式 #LRN@?P  
annual salary 年薪 P{2V@ <}  
annual statement 年度报表；年度决算表 o|#Mq"od  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 PR rf$& u  
annuitant 年金受益人 8`Wj 1 ,q  
annuity 年金 V?"X0>]0  
annuity contract 年金合约 b=[gK|fu  
annuity on human life 人寿年金 `;Qw/xl_N  
antecedent debt 先前的债项 t<S]YA~N'  
ante-dated cheque 倒填日期支票 W'2T7ha Es  
anticipated expenditure 预期开支 -WiOs;2~/  
anticipated net profit 预期纯利 YNV!(>\GE  
anticipated revenue 预期收入 jM`)Nd  
anti-inflation measure 反通货膨胀措施 zs#s"e:jeR  
anti-inflationary stance 反通货膨胀立场 ~<b/%l>h1  
apparent deficit 表面赤字 Uawf,57v<  
apparent financial solvency 表面偿债能力 3k)W0]:|<  
apparent partner 表面合伙人 zO#{qF+~;  
application for personal assessment 个人入息课税申请书 F\&Sn1>k  
application of fund 资金应用 _-/aMfyQ  
application to release as liquidator and to destruct the books of accounts and documents |GPR3%9  
申请免除清盘人职务及毁灭帐簿与文件 O:02LHE  
appointed actuary 委任精算师 ;{1J{-
EA  
appointed auditor 委任核数师；委任审计师 `m
2e *  
appointed trustee 委任的受托人 566vjE  
appointer 委任人 1 o<l;:  
apportioned pro rata 按比例分摊 +Kc1a;  
apportionment 分配；分摊 5Z2E))UU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 scmn-4j'{  
apportionment formula 分摊方程式 b=:$~N@Y  
apportionment of estate duty 遗产税的分摊 [$; \1P/  
appraisal 估价；评估 z{h#l!Edh  
appreciable growth 可观增长 `J*~B  
appreciable impact 显着影响 L<'8#J[_5  
appreciable increase 可观增长 OO%<~H  
appreciation 增值；升值 Hx;ij?  
appreciation against other currencies 相对其他货币升值 Fua:& 77  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 VAkZ@ u3'~  
appreciation tax 增值税 u`E24~  
appropriation 拨款；拨用；拨付 eL)* K>T  
appropriation account 拨款帐目 BcJ]bIbKb  
Appropriation Bill 拨款法案 C
j).  
appropriation-in-aid system 补助拨款办法 Fv!zS.)`  
approved assets 核准资产 nya-Io.  
approved basket stock 认可一篮子证券 |~'D8 g:Ak  
approved budget 核准预算 emZ^d/A  
approved charitable donation 认可慈善捐款 eIVCg-l}  
approved charitable institution 认可慈善机构 /4 zO  
approved currency 核准货币；认可货币 j.C)KwelBS  
approved estimates 核准预算 *2MM  
approved estimates of expenditure 核准开支预算 e&&;"^@-  
approved overseas insurer 核准海外保险人 .ZSGnbJ  
approved overseas trust company 核准海外信托公司 GKPC9;{W  
approved pooled investment fund 核准汇集投资基金 V,,/}f'  
approved provident fund scheme 认可公积金计划 e_C9VNP  
approved provision 核准拨款 ]TTX<R ZLr  
approved redeemable share 核准可赎回股份 _n9+
(X3  
approved regional stock 认可地区性证券 y'sy]Q~  
approved retirement scheme 认可退休金计划 J&,N1B  
approved subordinated loan 核准附属贷款 \Y'#}J"dh  
arbitrage 套戥；套汇；套利 iG<rB-"  
arbitrageur 套戥者；套汇者 H^jFvAI,8  
arbitrary amount 临时款项 ~$g$31/  
arrangement 措施；安排；协定 hK=\O)  
arrears 欠款 1FfdW>ay*  
arrears of pay 欠付薪酬 $V"NB`T  
arrears of revenue 逾期未收税款；逾期未收的帐项 !\{&^,y  
articles of association 组织章程；组织细则；组织章程细则 4Q0@\dR9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 X|.M9zIx  
ascertainment of profit 确定利润 X1*6qd+E  
"Asia Clear" “亚洲结算系统” by*>w/@9)k  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 JyPsRpi\  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 2N]u!S;d  
Asian Development Fund [ADF] 亚洲发展基金 W":is"  
Asian dollar bond 亚洲美元债券 muLt/.EZ  
Asian dollar market 亚洲美元市场 p'afCX@J  
Asian dollar rate 亚洲美元利率 A`4Di8'Me  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ks&~VU  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 `!MyOI`qS  
asked price 沽盘；喊价；索价；卖方报价 T!6H5>zA  
assessable income 应评税入息 '[shY  
assessable loss 应评税亏损 <}pwFl8C)  
assessable profit 应评税利润 5,:tjn  
assessable value 应评税值 s:Us*i=H,  
assessed profit 估定利润 ]2n&DJu  
assessed value 经评估价值 t+0&B"  
assessment 评税；评定；估价；评税单 f~Dl;f~H_;  
assessment number 评税编号；估价编号 xG<H${ k;  
assessment of additional tax 补加税评税 |(Zv g}c_  
assessment of performance 业绩评估；实绩评价 pL$UI3VCP  
Assessor 评税主任 }G&#pw2  
asset price bubbles 资产价格泡沫 .v
RLK  
asset-backed securities 具资产保证的证券 Kq/W-VyGh  
assets accretion 资产增值 ~CRr)(M  
assets and liabilities 资产与负债 b5YjhRimS  
assets betterment statement 资产递增表；资产改进表 S~
vbISl  
assets lending 实物放款；有抵押贷款 TX{DZ#  
assets of the company passing on the death 死者去世时转移的公司资产 +3e(psdg  
assets pledged as security for liabilities 用作负债抵押的资产 ]B>Y +  
assets portfolio 资产投资组合 b?-%Uzp<  
assets price 资产价格 5YIiO7@4  
assets quality 资产质素 ogv86d  
assets realization 资产变现 K5(?6hr;  
assets refinancing arrangement 资产再集资安排 e,Xvt5  
assets securitization 资产证券化 {+f@7^/i.  
assets situated outside Hong Kong 在香港以外地方的资产 7Z>u|L($m  
assets stripping 削减资产；拆卖资产 ToJV.AdfT  
assets value 资产值 F#_7mC  
assignee 承让人 CAY^ `K!  
assignment 转让；转让书；转让契 &0TOJ:RP  
assignment of interest 权益转让 rWbuoG+8  
assignment of letters patent and trade mark 专利证书及商标转让 JGIN<J85e  
assignment of property 物业转让；物业转让书 ~\hA-l36  
assignment right 转让权 I/9ZUxQCyG  
assignor 转让人 %" $.2O@  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 zW%-Z6%D  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 P,!W\N%3  
associate member 附属会员 ?/"@WP9  
associated body corporate 相联法人团体 +SM $#  
associated company 相联公司；联属公司 P*/px4;6  
associated corporation 相联法团 /s6':~4  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] <
/<
_e0  
公认会计师公会〔英国〕 D_O%[u
}  
Association of Futures Exchange Brokers 香港期货经纪协会 '9GHmtdO,  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 HKP\`KBCj  
association of underwriters 承保人组织 j._9;HifZ  
assumption of control 接管 -$;H_B+.  
assurance 担保；保险；转易；转易书 C 0*k@kGy  
assurance of interest 权益的转易 O:q}<ljp  
at 19XX price 按一九ＸＸ年价格计算 GZQ)TzR  
at a discount 按赔价计算；按贴水价格计算；打折扣 J),7ukLu^  
at a premium 按溢价计算；按升水价格计算 c[<lr  
at call 通知付款；按通知 [w~teX0!  
at constant market price 按固定市价计算 N;D(_:^  
at constant price 按固定价格计算 OM]p"Jd  
at cost 按成本计算 {AIP\  
at current market price 按当时市价计算；按现时市价计算 133lIX+(k  
at current price 按当时价格计算；按现时价格计算 XPzwT2_E  
at factor cost 按要素成本计算；按生产要素成本计算 <PW*vo9v  
at money-of-the-day price 按付款当日价格计算 L3nHvKA]  
at or better 按指定或较佳价位〔买卖指令〕 ZcX%:ebKS  
at par 按面值计算；平价 [x!T<jJ  
at sight 见票即付 ,{itnKJC  
at the close 按收市盘 DcoTa-~  
at the opening 按开市盘 3Q[]lFJ}F  
attestation 见证；见证条款 M O* m@  
at-the-money option 平价期权 ?C.C?h6F5B  
attorney 受权人；受托代表人 Mim 9C]h(  
attornment 新拥有人承认书 e@p` -;<  
attributable profit 可归属利润 hr@KWE`  
attributable share value 可归属股份价值 A3&8@/6,  
Auckland Stock Exchange 奥克兰证券交易所 -+|0LXo  
auction 拍卖 B/E1nBobC  
auctioneer 拍卖商 F.?:Gd1  
audit 审计；核数 ~n]:f7?I  
Audit Commission 审计署 @Qruc\_  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] zDa*n:S
 
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〕 &[I#5bGk  
audit review 帐目审查 H|F>BjXn5  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 #zrD i  
audited account 审计帐目；经审计的帐目 Ca+d ?IS  
audited annual account 经审计的周年帐目 }K"=sE  
audited balance sheet 经审计的资产负债表 '4HwS$mW3  
auditor 核数师；核数主任；审计师 U@D=.6\B  
auditor's certificate 核数师证明书；审计师证明书 w \0=L=J  
auditor's report 核数师报告；审计师报告 9]|[z{v'>l  
Aussie bond 澳元债券 HtY\!_Ea  
austerity budget 紧缩预算 XFYCPET
 
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 :BMUc-[  
Australia All Ordinaries Index 澳洲所有普通股票指数 wi*Ke2YKP  
Australian Dollar [AUD] 澳元 Jd1eOeS  
Australian Options Market 澳大利亚期权市场 D6bCC; h=  
Australian Securities Commission 澳洲证券事务监察委员会 'ycs{}'  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 `{F8#    
Australian Stock Exchange 澳大利亚证券交易所 z(1h^.  
Austrian Schilling [ATS] 奥地利先令 ^fnRzX  
authentication 认证；鉴证 ?ZlwRjB\  
authority to purchase 委托购买证；委购书 ?_\Hv@t;  
authorization 认可；核准；授权；授权书 f=~@e#U  
authorization by direction 指示授权 HW.S~eLw*  
authorization by instruction 指令授权 0%FC;v0  
authorization by warrant 令状授权 #:' P3)&  
authorization of unit trust 单位信托的认可 *i5&x/ds  
authorized agent 指定代理人 aM?7'8/  
authorized capital 法定资本 nkN]z ^j  
authorized clerk 出市员 BAoqO Xv  
authorized dealer 认可交易商 +|#sF,,X4g  
authorized financial institution 认可财务机构 s%4)}w;z  
authorized fund 认可基金 Y;&Cmi  
authorized fund house 获授权的基金公司；认可基金公司 &lI.N~Ao  
authorized institution 认可机构 n)`*{uv$  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 +/Y)s5@<  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 zb9d{e  
authorized insurer 获授权保险人；获认可承保人 4D\_[(P  
authorized investment 特准投资项目 A|RAMO@le  
authorized person 获授权人 4Iy\   
authorized representative 获授权代表  J|6aa  
authorized share capital 法定股本 6_zL#7E'  
automated quotation system 自动报价系统 Mv4JF(,S  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Qt>yRt  
自动交易系统〔香港期货交易所有限公司〕 V3@^bc!  
automatic adjustment mechanism 自动调整机制 )
}WG`  
automatic adjustment system 自动调整系统 ?1PY]KNaK  
Automatic Clearing House 自动票据交换所 i7 p#%2  
automatic exchange rates accumulation system 自动化汇率累集系统 5^* d4[&+  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 BvX!n"QIb  
automatic teller machine [ATM] 自动柜员机 aN;L5;m#>{  
autopay 自动转帐 #+Vvf
  
available assets 可用资产 n4Q!lJ  
available fiscal reserve 现存财政储备 uY
"88|  
available profit 可用利润 uu#ALB Jm  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 zKiKda%)  
average 平均；平均数；海损 {Qw,L;R  
average basic salary 平均基本薪金 HCHC~FNd  
average consumer expenditure 平均消费开支；一般消费开支 00b )Bg  
average cost 平均成本 :O//A6v  
average cost of land production 增辟土地平均成本 s/,St!A4!  
average daily turnover 平均每日成交额 /}M@ @W  
average daily wage rate 平均每日工资率 u{>5  
average expenditure pattern 平均开支模式 ,T&B.'cq  
average growth rate 平均增长率 Nu9mK  
average net fixed assets 固定资产平均净值 5[/*UtB  
average of relatives 相对价格平均数 R_@yj]%H=  
average price 平均价格 [HNGTde&  
average propensity to consume 平均消费倾向；一般消费倾向 zyCl`r[}  
average propensity to save 平均储蓄倾向；一般储蓄倾向 "F%cn@l  
average rate 平均率 j/^0q90QO  
average revenue 平均收入；平均收益 (V e[FhA  
average stock 平均库存；平均存货 =BX<;vU  
average yearly rent 平均年租 hsfVKlw-  
avoidance of double taxation 避免双重课税 }GGFJ"  
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 ]@WJ&e/'@  
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