一些有用的会计术语(也不知道发的地方对不对)A

A: KnJx{8@z  
A share Ａ股；甲类股份 fJ
y)STQ4  
abatement of tax 减税；减扣免税额 <4c%Q)  
ABN AMRO Bank N.V. 荷兰银行 mZ7B<F[qV  
above-the-line expenditure 线上项目支出；经常预算支出 4d`+CD C  
above-the-line receipt 线上项目收入；经常预算收入 yAG+] r  
ABSA Asia Limited 南非联合亚洲有限公司 C',6%6P  
absolute change 绝对数值变更 [/cIUQ  
absolute expenditure 实际开支 .xl.P7@JJ  
absolute guideline figure 绝对准则数字 o\4CoeG  
absolute interest 绝对权益 I^G^J M!  
absolute order of discharge 绝对破产解除令 oxfF`L"  
absolute profit margin 绝对利润幅度 &tj0M.-  
absolute value 实值；绝对值 .*Vkua  
absolutely vested interest 绝对既得权益 =IZ[_ /@  
absorbed cost 已吸收成本；已分摊成本 9Kbw GmSU  
absorption 吸收；分摊；合并 3+>OGwfQ  
absorption rate 吸收率；摊配率；分摊率 E]1##6Ae  
ACB Finance Limited 亚洲商业财务有限公司 |@RpWp>2  
acceptable form of reciprocity 合理的互惠条件 $mpO?D J~  
acceptable rate 适当利率；适当汇率 
)3%@9  
acceptance agreement 承兑协议 X?/Lz;,&  
acceptance for honour 参加承兑
E!! alc{  
acceptor 承兑人；接受人；受票人 Ie@Jb{x  
acceptor for honour 参加承兑人 9i=B  
accident insurance 意外保险 ]-:6T0JuS  
Accident Insurance Association of Hong Kong 香港意外保险公会 Yw)Fbt^  
accident insurance scheme 意外保险计划 c-B/~&  
accident year basis 意外年度基准 V_"f|[1  
accommodation 通融；贷款 o=_c2m   
accommodation bill 通融票据；空头票据 %dW%o{  
accommodation party 汇票代发人 G\=_e8(  
account balance 帐户余额；帐户结余 TH4\HY9qa?  
account book 帐簿 %;|
0  
account collected in advance 预收款项 ]Blf9h7  
account current book 往来帐簿 :(,mL2[  
account of after-acquired property 事后取得的财产报告 CU$#0f>  
account of defaulter 拖欠帐目 dv!r.  
account payable 应付帐款 m`}{V5;  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 pRi<cO  
account receivable 应收帐款 x[i`S8D  
account receivable report 应收帐款报表 +,5-qm)Gh>  
account statement 结单；帐单；会计财务报表 EzpFOqJG  
account title 帐户名称；会计科目 ho
.(v;  
accountant's report 会计师报告 =&vFVIhWcf  
Accountant's Report Rules 会计师报告规则 =Op+v"  
accounting and auditing procedure 会计与审计程序；会计与核数程序 6BAW  
Accounting Arrangements 《会计安排》 )`+YCCa6F  
accounting basis 会计基础 y
1pu R7  
accounting by Official Receiver 破产管理署署长呈交的帐目 M%`\P\A  
Accounting Circular 《会计通告》 ~h)&&'a  
accounting class 会计类别 =\3Tv  
accounting date 记帐日期；会计结算日期 ke%pZ7{u  
accounting for money 款项核算 )9L/sKz  
Accounting Officer 会计主任 s_Wyh !@M  
accounting period 会计报告期；会计期 I#G0, &Gv  
accounting policy 会计政策；会计方针 .`p&ATgv  
accounting practice 会计惯例 rHz||jjU  
accounting principle 会计准则 yI3kvh  
accounting record 会计记录 [[+ pMI  
accounting report 会计报告 ,}SCa'PB  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 PaWr[ye  
Accounting Society of China 中国会计学会 L,LNv  
accounting statement 会计报表 t ^SzqB  
accounting system 会计制度；会计系统 o:p *_>&  
accounting transaction 会计事项；帐务交易 UE"GJt`I  
accounting treatment 会计处理 se9>.}zZN  
accounting year 会计年度 ",Cr,;]  
accretion 增值；添加 3tAU?sV!  
accrual 应计项目；应累算数目 ,"2TArC'z  
accrual basis 应计制；权责发生制 /)L 0`:I#  
accrual basis accounting 应计制会计；权责发生制会计
>m6&bfy\q  
accrue 应累算；应计 3n;K!L%zMT  
accrued benefit 应累算利益 #& ?g %'  
accrued charges 应计费用 kcuzB+  
accrued cumulative preference share dividend 应累算的累积优先股股息 DN] v_u+}  
accrued expenses 应累算费用 y1f:?L-z  
accrued interest payable 应付利息；应计未付利息 |> enp>  
accrued interest receivable 应收利息；应计未收利息 </`yd2>
 
accrued right 累算权益 [wnDHy6W  
accruing profit 应累算的利润  jN*:QI  
accumulated fiscal reserve 累积财政储备 0JjUAxNq  
accumulated profit 累积利润；滚存溢利 c1XX~8  
accumulated reserve 累积储备 j+IrqPKC^  
accumulation of surplus income 累积收益盈余 60>.ul2  
acquired assets 既得资产 *%5{'  
acquisition 收购；购置；取得 6<7
6H  
acquisition cost 购置成本 /~p+j{0L3W  
acquisition expenses 购置费用 r' Z3  
acquisition of 100% interest 收购全部股权 `
Ityi}  
acquisition of control 取得控制权 jM)C4ii.-$  
acquisition of fixed assets 购置固定资产 p *w$:L  
acquisition of shell “买壳” \;X+X,M  
acquisition price 收购价 uBrMk  
act of God 天灾 x2Lq=zwJ  
acting partner 执事合伙人 V^s0fWa  
active market 买卖活跃的市场；交投畅旺的市场；旺市 D<$Xy
P  
active partner 积极参与的合伙人 TI|/u$SJ<Z  
active trading 交投活跃 s#9Ui#[=h  
actual circulation 实际流通 *Mc7f?H  
actual cost 实际成本 hsRvr`#m|  
actual expenditure 实际开支；实际支出 eGL1  
actual income 实际入息；实际收入；实际收益 oXsL9,  
actual market 现货市场 BqK(DH^9N  
actual price 现货价；实际价格 l`9t}  
actual profit 实际利润 3>M&D20Z  
actual quotation 实盘；实际价位；实际报价 6A R2htN^  
actual year basis 按实际年度计算 >o,^b\  
actuals 实货 &EGqgNl  
actuarial investigation 精算调查 o+B:#@9?  
actuarial principle 精算原则 rh*sbZ68>E  
actuarial report 精算师报告 DL^o
_61  
Actuarial Society of Hong Kong 香港精算学会 k;W@LfP  
actuarial valuation 精算师估值 m7c*)"^  
actuary 精算师 I?#85l{>  
ad referendum agreement 暂定协议；有待覆核的协定 igL<g  
ad valorem duty 从价税；按值征税 72uz<i!&$  
ad valorem duty system 从价税制 VSX@e|Nj  
ad valorem fee 从价费 T=f|,sK +7  
ad valorem tariff 从价关税 Z4K+ /<I  
additional allowance 额外免税额 oTjyN\?H  
additional amount for unexpired risk 未过期风险的额外款额 p/Sbt/R  
additional assessable profit 补加应评税利润 a3SlxsWW  
additional assessment 补加评税 /wShUR{  
additional commitment 额外承担 N7r_77%m0  
additional commitment vote 额外承担拨款 r;>+)**@vl  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 AFvgbn8Qh  
additional dependent parent allowance 供养父母额外免税额 ( lm&*tKm  
additional provision 额外拨款 Xl7aGlH  
additional stamp duty 附加印花税 Dn9w@KO  
additional tax 补加税罚款；补加税款 [&[^G25  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 P;[OWSR[d  
adjudged bankrupt 被裁定破产 .{KjEg 6  
adjudicated bankrupt 裁定破产人 wFh8?Z3u_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 \`V$ 'B{.  
adjudication of bankruptcy 裁定破产；宣告破产 9h90huyKF  
adjudication of insolvency 裁定无力偿还债务 !rDdd%Z  
adjusted actual 经调整的实数；调整后的实数 [S]S^ej*8  
adjusted current assets 经调整的流动资产；调整后的流动资产 -$VZtex  
adjusted figure 经调整的数字；调整后的数额 n6d9\  
adjusted liabilities 经调整的负债；调整后的负债 Lf([dE1  
adjusted loss 经调整的亏损；调整后的亏损 \6?A!w~6  
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 HW4
.zw  
adjusted profit 经调整的利润；调整后的利润 Pz#7h*;cw.  
adjusted surplus 经调整的盈余额；调整后的盈余额 =o}"jVE  
adjusted value 经调整的价值；调整后的价值 sbkQ71T:  
adjustment 调整；修订；理算〔保险〕 z{"2S="  
adjustment centre 调剂中心 mffn//QS  
adjustment lag 调整过程的时间差距；调整时差 3nZ9m  
adjustment mechanism 调整机制 @RFs/'  
adjustment of loss 亏损调整 mME4 l  
adjustment process 调整过程；调整程序 W6T|iZoV"r  
adjustment range 调整幅度 /){
KOCBl;  
administered exchange rate 受管制汇率 8[CB>-9  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 <^~FLjsfg  
administration expenses 行政费用 l.\r
e"Q  
administration fee 手续费；行政费 U-k+9f 0  
administration in bankruptcy 破产管理 R3)57OyV  
administration order 遗产管理令 07Gv*
.  
administrator 管理人；遗产管理人 "\Egs)\  
administrator of the estate 遗产管理人 ;=j@, yu  
admission of debt 债项承认书 cfox7FmW  
admission of proof 接纳债权证明 )VCzn~uf  
advance 放贷款项；垫付款项；预支款项；预付款项 v%k9M{  
advance account 暂支帐目；预付款帐户 hUQ,z7-  
advance compensation 预付补偿金 !Fw?H3X!"q  
advance from shareholder 股东垫款 M<SdPC(+  
advance pending reimbursement 预支以待日后付还 =cN&A_L(  
advanced economy 先进经济体系 {e|*01hE  
advancement 预付；预付财产 QIN."&qC^  
advances warrant 垫款令 di)*-+  
advancing 贷出 wiaX&-c]8  
adverse balance 逆差 !3i
Gz_y  
adverse exchange 逆汇 ms($9Lv/  
advertisement addressed to shareholders 在报章刊登的致股东通告 GU't%
[  
advice for collection 托收通知书 1Gt/Tq$_b  
advice of drawing 提款通知书；汇票通知书 R(P%Csbqh  
advice of payment 付款通知 D'Z|}(d&  
Advisory Committee [Securities and Futures Commission] H/M Au7  
谘询委员会〔证券及期货事务监察委员会〕 5qg2Zc~  
Advisory Committee on Diversification 经济多元化谘询委员会 -/_L*oYli  
affidavit 誓章；遗产申报誓章 x}U8zt)yD3  
affidavit of no receipt 述明无收款的誓章 A^ _a3$,0  
affiliate 联号；联营公司；附属公司 Ngr/QL]Q  
affiliated company 附属公司；联号；联营公司 O8|5KpXd@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 @)kO=E d  
affordability 负担能力 t1VH doNN  
African Development Bank [AfDB] 非洲开发银行 Xi?b]Z  
after-acquired property 事后取得的财产 uE[(cko  
after-hours dealing 市后交易 `X,yM-(  
after-tax profit 税后盈利；税后利润；税后溢利 +\li*G]:J  
agency agreement 代理协议 #`GY}-hL!  
agency expenses 代理机构的开支 2&+#Vsm`V  
agency fee 代理费 ZcuA6#3B  
Agency Law 《代理法》 {_(\`>  
agent 代理人；承销人 =#mTfJ   
agent of company 公司代理人 zkTp`>9R  
agent's fee 代理人费；经纪费 Z5c~^jL$-  
aggregate 总计；总数；总体数字 eI1GXQ%  
aggregate amount 总款额；总额 *lef=:&,,  
aggregate assets and liabilities 总体资产与负债 }M1sksk5
 
aggregate at constant price 按固定价格计算的总体数字 0y<wvLv2C  
aggregate demand 总需求 %/>xO3"T  
aggregate gross position 总持仓量 K1V#cB WO  
aggregate limit 总限额 s>0Nr  
aggregate of salaries tax 合计薪俸税 r>jC_7  
aggregate performance 总体表现；总体业绩 F}"]92  
aggregate supply 总体供应 3E f1bhi  
aggregate surplus 总盈余 {0! ~C=P  
aggregate total 整体总额 DzQ1%!  
aggregate value 总值；合计价值 @/r
^%G  
aggregated basis 合计基准 c!8=lrT.  
aggregated net chargeable income 合计应课税入息实额 TO2c"7td  
aggregation 合并计算；合计；总和 [ofqG
wpDG  
aggregation of incomes of husband and wife 夫妇入息合并计算 Tz2-Bp]h  
aggregation of property 财产的总和 %gnM(pxl  
agio 差价；贴水 ,G#.BLH cX  
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》 fQLt=Lrp  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [FUjnI  
《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》 s:00yQ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ??hJEE  
《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》 j@Qg0F  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment m\/ Tj0e  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 \D>$aLO*?  
agreement for a settlement 授产协议 Z ,^9Z  
agreement for assignment 转让协议 q9"=mO0J+  
agreement for sale 售卖协议；买卖协议 p0.|<  
agreement for sale and purchase 买卖协议 (;. AS  
agreement for the payment of interest 支付利息协议 ND<!4!R^  
agreement for the repayment of money 还款协议 ~.%K/=wK@  
agreement of reinsurance 再保险协议 eT'
nl,e|  
Agricultural Bank of China 中国农业银行 5>J=YLq  
air passenger departure tax 飞机乘客离境税 4'KOp&#l K  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 vd`}/~o  
airport tax 机场税 nN$Y(2ZN  
alcohol duty 酒精税 )XQ`M?**M  
alienation 让与；让渡；转让 M5T9JWbN  
alimony 生活费；赡养费 %LXM+<N8  
All Ordinaries Index [AOI] 所有普通股指数 ;M]C1!D9#  
all risks 全险；综合险 ]CU]pK?nq  
All Sales Record for Stock Market 《股票市场成交报告》 I2(zxq&2M\  
Allied Capital Resources Limited 新联财务有限公司 BQ^H? jo  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 V8=Y@T,  
allocation letter 拨款信件 0
iCPi)B  
allocation of fund 分配款项；预留款项 (h']a!  
allocation of profit 利润分配；溢利分配 k7tYa;C  
allocation warrant 拨款令 wOB azWa
 
allotment 分配；配股 C1T_9}L-A  
allotment notice 股份配售通知；配股通知 W~_t~Vg5  
allotment of shares 股份分配 _w@qr\4i=  
allowable 可获宽免；免税的 %hlspI(J  
allowable business loss 可扣除的营业亏损 W"L&fV+3  
allowable expenses 可扣税的支出 X\p,%hk \  
allowance 免税额；津贴；备抵；准备金 j
Clj_
E  
allowance for debts 债项的免税额 #6Xs.*b5C  
allowance for depreciation by wear and tear 耗损折旧免税额 ch5s<x#CE  
allowance for funeral expenses 殡殓费的免税额 ,_!6U  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ck#"*],  
allowance for repairs and outgoings 修葺及支出方面的免税额 [NnauItI  
allowance to debtor 给债务人的津贴 KlK`;cr?  
alteration of capital 资本更改 S{',QO*D6  
alternate trustee 候补受托人 2?Ye*-  
amalgamation 合并 _<ut)G^9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 K[ .JlIP  
ambit of charges 征税范围；收费范围 NGYyn`Lx  
amended valuation 经修订的估值 4LI0SwD#^/  
American Commodities Exchange 美国商品交易所 W{XkVKe1a  
American Express Bank Limited 美国运通银行 $]aBe !  
American Stock Exchange 美国证券交易所 y( r1I[W'  
amortization 摊销 ]j>i.5  
amount due from banks 存放银行同业的款项 `ir3YnT+  
amount due from banks abroad 存放海外银行同业的款项 fpM#XFj  
amount due from holding companies 控股公司欠款 9^P2I)aD  
amount due from local banks 存放本港银行同业的款项 wHz?#MW 3L  
amount due to banks 银行同业的存款 KsAH]2Q%  
amount due to banks abroad 海外银行同业的存款 89o)M5KQ  
amount due to holding companies 控股公司存款 x4Rk<Th"o  
amount due to local banks 本港银行同业的存款 i5hD
#  
amount due to outport banks 外埠银行同业的存款 &R+#W  
amount for note issue 发行纸币的款额 fbZibcQ%k  
amount of bond 担保契据的款额 I
 5ag6l  
amount of consideration 代价款额 v}Wmd4Y'  
amount of contribution 供款数额 Z.&\=qiY  
amount of indebtedness 负债款额 b syq*  
amount of principal of the loan 贷款本金额 >=ot8%.!,B  
amount of rates chargeable 应征差饷数额 nbofYI$rd&  
amount of share capital 股本额 9T2xU3UyY  
amount of sums assured 承保款额 dAx96Og:X"  
amount of variation 变动幅度 ~#Md"3  
amount of vote 拨款数额 B\j
~)vg  
amount payable 应付款额 )J/HkOj"V  
amount receivable 应收款额 mX
jgs8s  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 f<[jwhCWV  
analysis 分析 bv?0.{Z  
ancillary risk 附属风险 t[.W$1=  
annual account 周年帐目；周年帐目报表；年度决算；年结 \hk/1/siyF  
annual accounting date 年结日期 ed~R>F>  
annual allowance 每年免税额；年积金；年度津贴；年津 E|Bd>G  
annual balance 年度余额 _|c&@M  
annual disposable income 每年可动用收入 8?TKN~ja  
annual estimates 周年预算 "#^MUQ!a  
annual fee 年费 XOrfs sj  
annual general meeting 周年大会 74vmt<Q  
annual growth rate 年增率；每年增长率 -@%%*YI>  
annual long-term supplement 长期个案每年补助金 2V#6q,2  
annual pensionable emolument 可供计算退休金的年薪 Iur9I>8h  
annual report 年报 O?K./So&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $B\E.ml.  
annual return 周年报表；周年申报表；每年报税表格 wuK=6RL  
Annual Return Rules 《周年报表规则》 8q_0,>w%  
annual review of consumer prices 每年消费物价回顾 J2Et-Cz1  
annual roll-forward basis 逐年延展方式 F+=urc>w  
annual salary 年薪 #0y<a:}R  
annual statement 年度报表；年度决算表 :=g.o;(
/N  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 r7z6___  
annuitant 年金受益人 #;j9}N  
annuity 年金 2/Nq'  
annuity contract 年金合约 ~@c-*  
annuity on human life 人寿年金 z4Oo@3$\R  
antecedent debt 先前的债项 _\
AUQ{  
ante-dated cheque 倒填日期支票 N)OCSeh  
anticipated expenditure 预期开支 @6.]!U4w  
anticipated net profit 预期纯利 (9.yOc4  
anticipated revenue 预期收入 ~Yk"Hos  
anti-inflation measure 反通货膨胀措施 ~ l )t|'6  
anti-inflationary stance 反通货膨胀立场 $+VgDe5{S  
apparent deficit 表面赤字 tP'GNsq+m  
apparent financial solvency 表面偿债能力 XI}I.M  
apparent partner 表面合伙人 mY2:m(9"5  
application for personal assessment 个人入息课税申请书 b :\D\X  
application of fund 资金应用 }""p)Y&  
application to release as liquidator and to destruct the books of accounts and documents jn=ug42d  
申请免除清盘人职务及毁灭帐簿与文件 X\A]"su  
appointed actuary 委任精算师 S=9E@(]  
appointed auditor 委任核数师；委任审计师 pDDG_4E>  
appointed trustee 委任的受托人 qzdaN5  
appointer 委任人 ,?=KgG1i  
apportioned pro rata 按比例分摊 /Dd\PjIH{  
apportionment 分配；分摊 y_%&]/%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 FLbZ9pX}  
apportionment formula 分摊方程式 ,VG9)K1K  
apportionment of estate duty 遗产税的分摊 ./iXyta  
appraisal 估价；评估 wXCyj+XB*  
appreciable growth 可观增长 u8uW9 <  
appreciable impact 显着影响 YRa4W.&Yn  
appreciable increase 可观增长 pI^=B-7  
appreciation 增值；升值 6Kht:WE  
appreciation against other currencies 相对其他货币升值 Vu|dV\N0*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 sMJ#<w}Q  
appreciation tax 增值税 $MT}l  
appropriation 拨款；拨用；拨付 vahf]2jEB  
appropriation account 拨款帐目 eiB(VOJ  
Appropriation Bill 拨款法案 Q<'@V@H  
appropriation-in-aid system 补助拨款办法 03
"#J2b  
approved assets 核准资产 \(9p&"Q-  
approved basket stock 认可一篮子证券 ,?w!5N;iRO  
approved budget 核准预算 $~o3}&az  
approved charitable donation 认可慈善捐款 lm &^tjx  
approved charitable institution 认可慈善机构 BD4"pcr  
approved currency 核准货币；认可货币 c,AZ/t  
approved estimates 核准预算 AO8:|
?3S  
approved estimates of expenditure 核准开支预算 w%~qB5wF6  
approved overseas insurer 核准海外保险人 (\uAAW"  
approved overseas trust company 核准海外信托公司 [J:zE&aj
  
approved pooled investment fund 核准汇集投资基金 z (#Xca  
approved provident fund scheme 认可公积金计划 Sgx+V"bkT  
approved provision 核准拨款 Fj3^ #ly  
approved redeemable share 核准可赎回股份 Jmy)J!ib*  
approved regional stock 认可地区性证券 r&/D~g\"|[  
approved retirement scheme 认可退休金计划 JOgmF_(>Z  
approved subordinated loan 核准附属贷款 *vXDuhQ  
arbitrage 套戥；套汇；套利 {"}+V`O{  
arbitrageur 套戥者；套汇者
C&FN#B  
arbitrary amount 临时款项 8tC+ lc  
arrangement 措施；安排；协定 5 2fO)!  
arrears 欠款 )_F(H)
*  
arrears of pay 欠付薪酬 .Wh6(LDY(  
arrears of revenue 逾期未收税款；逾期未收的帐项 6i^0T
 
articles of association 组织章程；组织细则；组织章程细则 Ol_/uy1r[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 LNbx3W oC  
ascertainment of profit 确定利润 sF
D!7;  
"Asia Clear" “亚洲结算系统” vnF g%M!  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ;\q<zO@x  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 y8}"DfU.  
Asian Development Fund [ADF] 亚洲发展基金 zH'!fhcy  
Asian dollar bond 亚洲美元债券 dvxf lLd @  
Asian dollar market 亚洲美元市场 @ikUM+A {  
Asian dollar rate 亚洲美元利率 {\F2*P  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 =cknE=  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 pO5v*oONz+  
asked price 沽盘；喊价；索价；卖方报价 ^Y#@$c  
assessable income 应评税入息 bQ i<0|S  
assessable loss 应评税亏损 ./2Z?,  
assessable profit 应评税利润 XZ!cW=bqS  
assessable value 应评税值 J~fuW?a]r  
assessed profit 估定利润 EGr|BLl  
assessed value 经评估价值 r$Yh)rp
t:  
assessment 评税；评定；估价；评税单 fWqv3nY^  
assessment number 评税编号；估价编号 <)=3XEcb  
assessment of additional tax 补加税评税 ]kzv8#  
assessment of performance 业绩评估；实绩评价 t4C<#nfo  
Assessor 评税主任 ,K`E&hS  
asset price bubbles 资产价格泡沫
o8iig5bp  
asset-backed securities 具资产保证的证券 m`[oT\  
assets accretion 资产增值 <e$5~Spc  
assets and liabilities 资产与负债 VM=hQYe  
assets betterment statement 资产递增表；资产改进表 i#Ne'q;T  
assets lending 实物放款；有抵押贷款 5/zf x  
assets of the company passing on the death 死者去世时转移的公司资产 (ej:_w1  
assets pledged as security for liabilities 用作负债抵押的资产 Sa(yjF1  
assets portfolio 资产投资组合 BYkVg2D(  
assets price 资产价格 A!Knp=Gw  
assets quality 资产质素 XPGL3[w\V  
assets realization 资产变现 hg$qbeUl  
assets refinancing arrangement 资产再集资安排 EY,;e\7O,  
assets securitization 资产证券化 /h1dm,  
assets situated outside Hong Kong 在香港以外地方的资产 dcV,_  
assets stripping 削减资产；拆卖资产 pjaiAe!k  
assets value 资产值 Mb2:'u[  
assignee 承让人 GMVC&^  
assignment 转让；转让书；转让契 Kx(76_XD  
assignment of interest 权益转让 C.b,]7i  
assignment of letters patent and trade mark 专利证书及商标转让 } IIK~d,  
assignment of property 物业转让；物业转让书 H5 p}Le  
assignment right 转让权 hr)+Pk  
assignor 转让人 ]}UeuF\  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 jh<TdvF2$  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 .5jnKU8NF  
associate member 附属会员 JL}hOBqfI  
associated body corporate 相联法人团体
`@VM<av  
associated company 相联公司；联属公司 8MYLXW6  
associated corporation 相联法团 +1E?He:iQ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] =F",D=  
公认会计师公会〔英国〕 t~+{Hr) #y  
Association of Futures Exchange Brokers 香港期货经纪协会 f.U0E6-(3N  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 z'vdC  
association of underwriters 承保人组织 Tx|SAa=V  
assumption of control 接管 {<''OwQF~+  
assurance 担保；保险；转易；转易书 KW&&AuPb}  
assurance of interest 权益的转易 tTyu,%/m  
at 19XX price 按一九ＸＸ年价格计算 #Y}Hh7.<  
at a discount 按赔价计算；按贴水价格计算；打折扣 }]zmp/;a  
at a premium 按溢价计算；按升水价格计算 ok\+$+$ju  
at call 通知付款；按通知 ja7Zv[  
at constant market price 按固定市价计算 0 $e;#}  
at constant price 按固定价格计算 ^^?DYC   
at cost 按成本计算 oJ8_hk<Va8  
at current market price 按当时市价计算；按现时市价计算 0v0Y( Mo@  
at current price 按当时价格计算；按现时价格计算 (4{49b  
at factor cost 按要素成本计算；按生产要素成本计算 @mJN  
at money-of-the-day price 按付款当日价格计算 oAyk  
at or better 按指定或较佳价位〔买卖指令〕 |7`Vw Z  
at par 按面值计算；平价 /2dK*v0  
at sight 见票即付 B@zJ\Ir[  
at the close 按收市盘 C3@.75-E  
at the opening 按开市盘 t48(GKF  
attestation 见证；见证条款 &ApJ'uC  
at-the-money option 平价期权 2J4|7UwJ  
attorney 受权人；受托代表人 38q@4U=aiw  
attornment 新拥有人承认书 fr#lH3  
attributable profit 可归属利润 HqXo;`Yy}  
attributable share value 可归属股份价值 fSqbGoIQ  
Auckland Stock Exchange 奥克兰证券交易所 uaPBM<  
auction 拍卖 ){YPP!8cI  
auctioneer 拍卖商 m]-8?B1`Y  
audit 审计；核数
0dcXgP  
Audit Commission 审计署 <Z m ,q}  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] '-i tn  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 z)VIbEy  
audit review 帐目审查 ==XP}w)m  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 mzT} C&hfP  
audited account 审计帐目；经审计的帐目 rd,mbH[<C  
audited annual account 经审计的周年帐目 Ox~'w0c,f  
audited balance sheet 经审计的资产负债表 ~o/^=:*  
auditor 核数师；核数主任；审计师 /2@%:b)  
auditor's certificate 核数师证明书；审计师证明书 7lVIN&.=  
auditor's report 核数师报告；审计师报告 D} .t  
Aussie bond 澳元债券 Eq8
OAuN  
austerity budget 紧缩预算 #`p>VXBj!  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Pm1 " 0  
Australia All Ordinaries Index 澳洲所有普通股票指数 QhGg^h%6  
Australian Dollar [AUD] 澳元 7%E1F)%  
Australian Options Market 澳大利亚期权市场 :>X7(&j8  
Australian Securities Commission 澳洲证券事务监察委员会 ?UfZVyHv+  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 sN C?o[9l!  
Australian Stock Exchange 澳大利亚证券交易所 ^X&9"x)4  
Austrian Schilling [ATS] 奥地利先令 *2AQ'%U~  
authentication 认证；鉴证 6#KI? 6  
authority to purchase 委托购买证；委购书 jO,<7FPs5  
authorization 认可；核准；授权；授权书 '.K,EM!-~h  
authorization by direction 指示授权 %b{!9-n}  
authorization by instruction 指令授权 _#gsR"FZ$  
authorization by warrant 令状授权 -Y[-t;  
authorization of unit trust 单位信托的认可 Yjl0Pz.q  
authorized agent 指定代理人 vLS9V/o  
authorized capital 法定资本 MJG%HakK0  
authorized clerk 出市员 AfEE
YP)N  
authorized dealer 认可交易商 &!a2%%1#N  
authorized financial institution 认可财务机构 q],R6GcVr  
authorized fund 认可基金 <kSaSW  
authorized fund house 获授权的基金公司；认可基金公司 3EZwF  
authorized institution 认可机构 gr?pvf!I  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 A pjqSz"  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 d>`(.qvxR  
authorized insurer 获授权保险人；获认可承保人 ? g{,MP5  
authorized investment 特准投资项目 v 2GhR*  
authorized person 获授权人 NNE,| :  
authorized representative 获授权代表 "?{yVu~9  
authorized share capital 法定股本 ^d9
raYE`'  
automated quotation system 自动报价系统 Dq?HUb^X  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] be/1-=m  
自动交易系统〔香港期货交易所有限公司〕 0w['jh|,  
automatic adjustment mechanism 自动调整机制 z{g<y^Im+E  
automatic adjustment system 自动调整系统 5dp#\J@  
Automatic Clearing House 自动票据交换所 +2}(]J=-  
automatic exchange rates accumulation system 自动化汇率累集系统 ?03Zy3/  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 V 3]p3  
automatic teller machine [ATM] 自动柜员机 7h]R{_  
autopay 自动转帐 YhT1P fl  
available assets 可用资产 tTFoS[V  
available fiscal reserve 现存财政储备 &&]!+fTZ\(  
available profit 可用利润 <e&QTyb  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 qX'a&~s)n  
average 平均；平均数；海损 i 9tJHeSm  
average basic salary 平均基本薪金 JX)z<Dz$  
average consumer expenditure 平均消费开支；一般消费开支 N
#)VD\m  
average cost 平均成本 =(X'c.%i  
average cost of land production 增辟土地平均成本 (1,#=e+  
average daily turnover 平均每日成交额 ^X;Xti  
average daily wage rate 平均每日工资率 un^IQMIh  
average expenditure pattern 平均开支模式 R[9PFMn  
average growth rate 平均增长率 fF>qU-  
average net fixed assets 固定资产平均净值 C)
96/k  
average of relatives 相对价格平均数 A]?O&m|  
average price 平均价格 m=.7f
9  
average propensity to consume 平均消费倾向；一般消费倾向 ;v+uv f  
average propensity to save 平均储蓄倾向；一般储蓄倾向 .(1j!B4^  
average rate 平均率 [a)~Dui0@\  
average revenue 平均收入；平均收益 O4PdN?  
average stock 平均库存；平均存货 ^1,Eo2yN  
average yearly rent 平均年租 3d'ikkXK  
avoidance of double taxation 避免双重课税 .&Pe7`.BE  
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 9 QCpXy  
=Sb:<q+Q  
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