一些有用的会计术语(也不知道发的地方对不对)A

A: !.mR]El{K  
A share Ａ股；甲类股份 ;]=w6'dP!  
abatement of tax 减税；减扣免税额 DWKQ>X6  
ABN AMRO Bank N.V. 荷兰银行 QE[<
Y3M  
above-the-line expenditure 线上项目支出；经常预算支出 Gg9MAK\C9  
above-the-line receipt 线上项目收入；经常预算收入 Ri"hU/H{  
ABSA Asia Limited 南非联合亚洲有限公司 ur'<8pDb$  
absolute change 绝对数值变更 0@cIj ]  
absolute expenditure 实际开支 b}0h()v  
absolute guideline figure 绝对准则数字 H2R3I<j  
absolute interest 绝对权益 nD*iSb*  
absolute order of discharge 绝对破产解除令 P%e7
c,  
absolute profit margin 绝对利润幅度 EyPJ Jc8  
absolute value 实值；绝对值 /C
sP@f_Gw  
absolutely vested interest 绝对既得权益 ;i6~iLY  
absorbed cost 已吸收成本；已分摊成本 H"AL@=  
absorption 吸收；分摊；合并 >bZ-mX)j\0  
absorption rate 吸收率；摊配率；分摊率 $]E+E.P  
ACB Finance Limited 亚洲商业财务有限公司 5>f"
  
acceptable form of reciprocity 合理的互惠条件 Zhfg  
acceptable rate 适当利率；适当汇率 ktTP~7UVi  
acceptance agreement 承兑协议 .@OQ$D<  
acceptance for honour 参加承兑 *%KIq/V  
acceptor 承兑人；接受人；受票人 {ac$4#Bp[B  
acceptor for honour 参加承兑人 #4$YQ  
accident insurance 意外保险 2\1+M)  
Accident Insurance Association of Hong Kong 香港意外保险公会 "V]*ov&[  
accident insurance scheme 意外保险计划 3qe`#j  
accident year basis 意外年度基准 LsERcjwwK  
accommodation 通融；贷款 K)LoZ^x0)  
accommodation bill 通融票据；空头票据 nA,=g'7S  
accommodation party 汇票代发人 C][hH?.  
account balance 帐户余额；帐户结余 'D5J5+.z  
account book 帐簿 P knOeW"j  
account collected in advance 预收款项 ^ul1{  
account current book 往来帐簿 "{D/a7]lC  
account of after-acquired property 事后取得的财产报告 iiq `:G  
account of defaulter 拖欠帐目 ?;W"=I*3  
account payable 应付帐款 GE!nf6>Km  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 %MHL@Nn>e  
account receivable 应收帐款 iptA#<Yj  
account receivable report 应收帐款报表 %;:![?M  
account statement 结单；帐单；会计财务报表 [
l5jPL}6  
account title 帐户名称；会计科目 ]w6F%d  
accountant's report 会计师报告 x/<]/D  
Accountant's Report Rules 会计师报告规则 /8qR7Z^HZ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Hl8-q!  
Accounting Arrangements 《会计安排》 Sr6'$8#>Y  
accounting basis 会计基础 |9S8sfw  
accounting by Official Receiver 破产管理署署长呈交的帐目 ^aAs=KditO  
Accounting Circular 《会计通告》
?`?Tg&W  
accounting class 会计类别 aF?_V!#cT  
accounting date 记帐日期；会计结算日期 PM84Z@Y  
accounting for money 款项核算  mU4(MjP?  
Accounting Officer 会计主任 *x2!N$b  
accounting period 会计报告期；会计期 j67a?0<C2U  
accounting policy 会计政策；会计方针 a8T9=KY^  
accounting practice 会计惯例 qLLrR,:  
accounting principle 会计准则 md{nHX&  
accounting record 会计记录 S&UP;oc  
accounting report 会计报告 R&W%E%uj  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 [ft6xI  
Accounting Society of China 中国会计学会 h<&GdK2U+  
accounting statement 会计报表 QoxYzln  
accounting system 会计制度；会计系统 Wd;t(5Xl  
accounting transaction 会计事项；帐务交易 h623)C;  
accounting treatment 会计处理 MS""-zn<  
accounting year 会计年度 %^lD  
accretion 增值；添加 Gf.ywqE$Y$  
accrual 应计项目；应累算数目 72~L ?  
accrual basis 应计制；权责发生制 ZskX!{  
accrual basis accounting 应计制会计；权责发生制会计 Ne<S_u2nT  
accrue 应累算；应计 ~2rQ80_  
accrued benefit 应累算利益 K9xvog  
accrued charges 应计费用 #>aq'47j  
accrued cumulative preference share dividend 应累算的累积优先股股息 +g?uvXC&  
accrued expenses 应累算费用 > .NLmzUX  
accrued interest payable 应付利息；应计未付利息 e+BZoK ^  
accrued interest receivable 应收利息；应计未收利息 ZOPK  
accrued right 累算权益 A-4;$ QSm  
accruing profit 应累算的利润 +&u/R')?6r  
accumulated fiscal reserve 累积财政储备 PR|z -T  
accumulated profit 累积利润；滚存溢利 :|V650/  
accumulated reserve 累积储备 ?QffSSj[s  
accumulation of surplus income 累积收益盈余 b(N\R_IQ~  
acquired assets 既得资产 Wx-0Ip'9  
acquisition 收购；购置；取得 !~C%0{9+u@  
acquisition cost 购置成本 hA 5p'a+K  
acquisition expenses 购置费用 _(J#RH  
acquisition of 100% interest 收购全部股权 Y({ R\W|  
acquisition of control 取得控制权 k#pO+[ x  
acquisition of fixed assets 购置固定资产 Mu/(Xp62  
acquisition of shell “买壳” :u9'ZHkZ  
acquisition price 收购价 DQ+6VPc^o  
act of God 天灾 \l(J6T
u  
acting partner 执事合伙人 8zeeC eIU  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >6Uc|D  
active partner 积极参与的合伙人 L,A+"  
active trading 交投活跃 -'qVnu  
actual circulation 实际流通 J(}PvkA  
actual cost 实际成本 \VhG'd3k  
actual expenditure 实际开支；实际支出 |qe;+)0>K  
actual income 实际入息；实际收入；实际收益 _(g0$vRP~  
actual market 现货市场 ~-vCY  
actual price 现货价；实际价格 AmIW
$(Ce  
actual profit 实际利润 A3tv'-e9  
actual quotation 实盘；实际价位；实际报价 yC$m(Y12FN  
actual year basis 按实际年度计算 QSF0?Puf  
actuals 实货 rtAPkXJFM  
actuarial investigation 精算调查 >(P(!^[f  
actuarial principle 精算原则 lv/
im/]v  
actuarial report 精算师报告 l9uocP:D  
Actuarial Society of Hong Kong 香港精算学会 3 orZBT  
actuarial valuation 精算师估值 I]d-WTd  
actuary 精算师 w.58=Pr  
ad referendum agreement 暂定协议；有待覆核的协定 99*k&mb  
ad valorem duty 从价税；按值征税 j|pTbOgk%  
ad valorem duty system 从价税制 TOG4=y-N  
ad valorem fee 从价费 ?`e@ o?  
ad valorem tariff 从价关税 GFLat  
additional allowance 额外免税额 =$4I}2  
additional amount for unexpired risk 未过期风险的额外款额 _a
b8z]H   
additional assessable profit 补加应评税利润 iwMxTty  
additional assessment 补加评税 A'`F Rx(  
additional commitment 额外承担 =| T^)J  
additional commitment vote 额外承担拨款 mOj;0 R  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 tgG 8pL  
additional dependent parent allowance 供养父母额外免税额 )e5=<'f1  
additional provision 额外拨款 nG4ZOx.*1g  
additional stamp duty 附加印花税 mWZP.w^-  
additional tax 补加税罚款；补加税款 'i$._Tx  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 gk| % 4.  
adjudged bankrupt 被裁定破产 !`N:.+DT  
adjudicated bankrupt 裁定破产人
pnSKIn  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 z4_B/Q  
adjudication of bankruptcy 裁定破产；宣告破产 36{OE!,i  
adjudication of insolvency 裁定无力偿还债务 ;SI (5rS?  
adjusted actual 经调整的实数；调整后的实数 eEBNO*2  
adjusted current assets 经调整的流动资产；调整后的流动资产 OF`J{`{r  
adjusted figure 经调整的数字；调整后的数额 v3cMPN  
adjusted liabilities 经调整的负债；调整后的负债 \{ | GK  
adjusted loss 经调整的亏损；调整后的亏损 #&)H&H}  
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 .n8O 3V  
adjusted profit 经调整的利润；调整后的利润 94&t0j_  
adjusted surplus 经调整的盈余额；调整后的盈余额 dQSO8Jf  
adjusted value 经调整的价值；调整后的价值 %J2Ad  
adjustment 调整；修订；理算〔保险〕 TaSS) n  
adjustment centre 调剂中心 ,Tar?&C:  
adjustment lag 调整过程的时间差距；调整时差 ~vt*%GN3  
adjustment mechanism 调整机制 IrZ\;!NK  
adjustment of loss 亏损调整 tnUfi8\ob  
adjustment process 调整过程；调整程序 }Fu1Y@M%  
adjustment range 调整幅度 zZPWE"u}  
administered exchange rate 受管制汇率 u-&V, *3l  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 PcA^ jBgGl  
administration expenses 行政费用 D~ 3@v+d  
administration fee 手续费；行政费 R98YGW_ dT  
administration in bankruptcy 破产管理 4+>yL+sC%v  
administration order 遗产管理令 *
(5;5r  
administrator 管理人；遗产管理人 75p9_)>96  
administrator of the estate 遗产管理人 a]fFR~OY  
admission of debt 债项承认书 )/DN>rU  
admission of proof 接纳债权证明 @` Pn<_L  
advance 放贷款项；垫付款项；预支款项；预付款项 +o4o!;E)  
advance account 暂支帐目；预付款帐户 ,nL~?h-Zh  
advance compensation 预付补偿金 FVl, ttW  
advance from shareholder 股东垫款 e eN`T&cI  
advance pending reimbursement 预支以待日后付还 ]tu OWR  
advanced economy 先进经济体系 kM4z %  
advancement 预付；预付财产 (*r2bm2FPO  
advances warrant 垫款令 X%s5D&gr  
advancing 贷出 <%3fJt-Ie  
adverse balance 逆差 N[O .p]8  
adverse exchange 逆汇 0 N7I:vJ  
advertisement addressed to shareholders 在报章刊登的致股东通告 3HXeBW  
advice for collection 托收通知书 -w2^26ax  
advice of drawing 提款通知书；汇票通知书 XGR63hXND  
advice of payment 付款通知 p*jU)@a0  
Advisory Committee [Securities and Futures Commission] 2|\mBP`ok  
谘询委员会〔证券及期货事务监察委员会〕 !]s=9(O  
Advisory Committee on Diversification 经济多元化谘询委员会 =%I[o=6  
affidavit 誓章；遗产申报誓章 ESoqmCJjb:  
affidavit of no receipt 述明无收款的誓章 OQ2G2>p  
affiliate 联号；联营公司；附属公司 :T$}@& -  
affiliated company 附属公司；联号；联营公司 XelFGTE  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 9$v\D3<Z  
affordability 负担能力 9nQyPb6  
African Development Bank [AfDB] 非洲开发银行 YhglL!pC  
after-acquired property 事后取得的财产 |mG;?>c)  
after-hours dealing 市后交易 fXnTqKAfu6  
after-tax profit 税后盈利；税后利润；税后溢利 <hy!B4  
agency agreement 代理协议 +e>G V61  
agency expenses 代理机构的开支 yD3vq}U!  
agency fee 代理费 }mp`!7?>O  
Agency Law 《代理法》 =>Ae]mi7  
agent 代理人；承销人 zQ<&[Tuwa  
agent of company 公司代理人 W'k&DKhTqF  
agent's fee 代理人费；经纪费 5[zr(FuE  
aggregate 总计；总数；总体数字 A<H]uQ>  
aggregate amount 总款额；总额 nUONI+6Z/  
aggregate assets and liabilities 总体资产与负债 S|u5RU8*"|  
aggregate at constant price 按固定价格计算的总体数字 mhIGunK;+  
aggregate demand 总需求 zB y%$5~Fw  
aggregate gross position 总持仓量 u]B b^[  
aggregate limit 总限额 L ~Vw`C  
aggregate of salaries tax 合计薪俸税 V^qBbk%l>D  
aggregate performance 总体表现；总体业绩 :/? Op  
aggregate supply 总体供应 J.2BB
y  
aggregate surplus 总盈余 Yy[=E\z  
aggregate total 整体总额 ^+~$eg&js  
aggregate value 总值；合计价值 uq:'`o-1  
aggregated basis 合计基准 uJ=&++[  
aggregated net chargeable income 合计应课税入息实额 ArX*3
 
aggregation 合并计算；合计；总和 Jp)PKS ![  
aggregation of incomes of husband and wife 夫妇入息合并计算 Gg6cjc=dC  
aggregation of property 财产的总和 $+e(k~  
agio 差价；贴水 {3vm]  
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》 Rbm+V{EF&  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ')F@em  
《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》 lKI]q<2  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment N
p9Pae'  
《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》 _mdJIa0D6k  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment jkuNafp}  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 )tV]h#4  
agreement for a settlement 授产协议 $a\X(okx  
agreement for assignment 转让协议 tvzO)&)$  
agreement for sale 售卖协议；买卖协议 _jkJw2+s\  
agreement for sale and purchase 买卖协议 v/KTEM  
agreement for the payment of interest 支付利息协议 Dh{P23}  
agreement for the repayment of money 还款协议 5.0;xz}#y  
agreement of reinsurance 再保险协议 g+.E=Ef8<4  
Agricultural Bank of China 中国农业银行 aM[fag$c  
air passenger departure tax 飞机乘客离境税 cEJ_z(\=hr  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 F r2 +p  
airport tax 机场税 ,h3,&,  
alcohol duty 酒精税  ;XYfw)  
alienation 让与；让渡；转让 3kJSz-_M  
alimony 生活费；赡养费 T^xp2cZ  
All Ordinaries Index [AOI] 所有普通股指数 H'EBe;ccM  
all risks 全险；综合险 =8r,-3lC;  
All Sales Record for Stock Market 《股票市场成交报告》 OZObx  
Allied Capital Resources Limited 新联财务有限公司 < R@&<E6  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2(D&jL  
allocation letter 拨款信件 |@-y+vbA*  
allocation of fund 分配款项；预留款项 Dh
g/>@tw  
allocation of profit 利润分配；溢利分配 Eh_[8:dK  
allocation warrant 拨款令 nzYFa J+  
allotment 分配；配股 jaux:fU  
allotment notice 股份配售通知；配股通知 dnPr2oI?I  
allotment of shares 股份分配 t.O4-+$ig  
allowable 可获宽免；免税的 /s:akLBaD  
allowable business loss 可扣除的营业亏损 >273V+dy  
allowable expenses 可扣税的支出 g]}]/\  
allowance 免税额；津贴；备抵；准备金 1^;&?E  
allowance for debts 债项的免税额 <* PjG}Z.  
allowance for depreciation by wear and tear 耗损折旧免税额 xi\uLu?i  
allowance for funeral expenses 殡殓费的免税额 hi]\M)l&x  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6B?1d /8V  
allowance for repairs and outgoings 修葺及支出方面的免税额 0j/i):@  
allowance to debtor 给债务人的津贴 ~ YZi"u  
alteration of capital 资本更改 8>:2li  
alternate trustee 候补受托人 HoM8V"8B  
amalgamation 合并 VxAR,a1+n  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 JY>I  
ambit of charges 征税范围；收费范围
wIbc8ze  
amended valuation 经修订的估值 uoBPi[nK  
American Commodities Exchange 美国商品交易所 ,%m$_wA$  
American Express Bank Limited 美国运通银行 gD fVY%[Z  
American Stock Exchange 美国证券交易所 pm;g)p?  
amortization 摊销 7@VR:~n}k  
amount due from banks 存放银行同业的款项 GHWpL\A{8`  
amount due from banks abroad 存放海外银行同业的款项 M9S[{Jj*  
amount due from holding companies 控股公司欠款 }fxH>79g  
amount due from local banks 存放本港银行同业的款项 -3b0;L&4>x  
amount due to banks 银行同业的存款 lu.2ZQE
 
amount due to banks abroad 海外银行同业的存款 Ki@8  
amount due to holding companies 控股公司存款 Ix5yQgnB}j  
amount due to local banks 本港银行同业的存款 0MzHr2?'P  
amount due to outport banks 外埠银行同业的存款
3?/}  
amount for note issue 发行纸币的款额 |y=D^NTG  
amount of bond 担保契据的款额 #$fFp  
amount of consideration 代价款额 *m]%eU(  
amount of contribution 供款数额 Z=sAR(n}~  
amount of indebtedness 负债款额 kQBVx8Uq]  
amount of principal of the loan 贷款本金额 ]R]X#jm  
amount of rates chargeable 应征差饷数额 ')FNudsC  
amount of share capital 股本额 PwNLJj+%  
amount of sums assured 承保款额 q+G1
#5  
amount of variation 变动幅度 vqxTf)ys  
amount of vote 拨款数额 n#]G!7  
amount payable 应付款额 -)<Nd:A  
amount receivable 应收款额 !8s:3]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 khu,P[3>  
analysis 分析 !p9F'7;Y<  
ancillary risk 附属风险 @fYA{-ZC  
annual account 周年帐目；周年帐目报表；年度决算；年结 +l3 vIN
 
annual accounting date 年结日期 QU4'x4YS  
annual allowance 每年免税额；年积金；年度津贴；年津 #6m//0 u  
annual balance 年度余额 C"mb-n7s  
annual disposable income 每年可动用收入 "|&*MjwN6  
annual estimates 周年预算 p0YTZS ]h  
annual fee 年费 I~
T?tm  
annual general meeting 周年大会 bFx?HM.AGW  
annual growth rate 年增率；每年增长率 q{JD]A:  
annual long-term supplement 长期个案每年补助金 ZyWC_r!  
annual pensionable emolument 可供计算退休金的年薪 O 1X !  
annual report 年报 ZmHl~MR@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |$0/:*  
annual return 周年报表；周年申报表；每年报税表格 *AN#D?X
_  
Annual Return Rules 《周年报表规则》 {DO9{96w4  
annual review of consumer prices 每年消费物价回顾 0UB'6wRVo  
annual roll-forward basis 逐年延展方式 NAocmbfNz  
annual salary 年薪 <(t<gS#  
annual statement 年度报表；年度决算表 "7 4L  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ]V]o%onW  
annuitant 年金受益人 ,^,J[F  
annuity 年金 bU,&|K/  
annuity contract 年金合约 BPOWo8TqD^  
annuity on human life 人寿年金 &]c9}Ic  
antecedent debt 先前的债项 dCyQCA[  
ante-dated cheque 倒填日期支票 *:_hOOT+[  
anticipated expenditure 预期开支 f3h9CV  
anticipated net profit 预期纯利 nb!m>0*/  
anticipated revenue 预期收入 Qqaf\$X  
anti-inflation measure 反通货膨胀措施 QtzHr  
anti-inflationary stance 反通货膨胀立场 bcE DjLXq  
apparent deficit 表面赤字 ~5#7i_%@E}  
apparent financial solvency 表面偿债能力 gddGl=rm  
apparent partner 表面合伙人 y@z#Jw<  
application for personal assessment 个人入息课税申请书 ^b.J z}  
application of fund 资金应用 \5l}5<|  
application to release as liquidator and to destruct the books of accounts and documents TPzoU" qh  
申请免除清盘人职务及毁灭帐簿与文件 /kq~*s  
appointed actuary 委任精算师 }R'oAE}$  
appointed auditor 委任核数师；委任审计师 yI;Qb7|^  
appointed trustee 委任的受托人 0nd<6S+fs  
appointer 委任人 MLb\:Ihy  
apportioned pro rata 按比例分摊 G j:|  
apportionment 分配；分摊 u@3w$"Pv1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ZtT`_G&  
apportionment formula 分摊方程式 pL-$Np] V  
apportionment of estate duty 遗产税的分摊 =
{oO9.9  
appraisal 估价；评估
X[[=YCi0  
appreciable growth 可观增长 1FX-#Y`e  
appreciable impact 显着影响 `jkn*:m  
appreciable increase 可观增长 }bTMeCgI  
appreciation 增值；升值 ,5*4%*n\  
appreciation against other currencies 相对其他货币升值 j?(QieBH  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fe$WR~  
appreciation tax 增值税 (TQXG^n$gY  
appropriation 拨款；拨用；拨付 'mM5l*{  
appropriation account 拨款帐目 !1_:nD  
Appropriation Bill 拨款法案 G7
<X l}  
appropriation-in-aid system 补助拨款办法 Tk:y>P!%a  
approved assets 核准资产 .PxM #;i2  
approved basket stock 认可一篮子证券 _Owz%  
approved budget 核准预算 nNKL{Hp  
approved charitable donation 认可慈善捐款 :U>
oW97l  
approved charitable institution 认可慈善机构 XDGZqkt  
approved currency 核准货币；认可货币 1&<@(S<  
approved estimates 核准预算 VQ;=-95P  
approved estimates of expenditure 核准开支预算 Xz@>sY>Jc  
approved overseas insurer 核准海外保险人 "8I4]
'  
approved overseas trust company 核准海外信托公司 T_dd7Ym'8  
approved pooled investment fund 核准汇集投资基金 \NqC i'&  
approved provident fund scheme 认可公积金计划 (65p/$Vh  
approved provision 核准拨款 {m?x},  
approved redeemable share 核准可赎回股份 $} Myj'`r  
approved regional stock 认可地区性证券 |+bG~~~%j  
approved retirement scheme 认可退休金计划 .,,73"  
approved subordinated loan 核准附属贷款 .wSAysiQ|P  
arbitrage 套戥；套汇；套利 F*=RP$sj  
arbitrageur 套戥者；套汇者 B+LNDnjO]  
arbitrary amount 临时款项 V_kE"W)  
arrangement 措施；安排；协定 BSY#xe V  
arrears 欠款 GSH{1VS_b  
arrears of pay 欠付薪酬 >A/=eW/q  
arrears of revenue 逾期未收税款；逾期未收的帐项 @!da1jN  
articles of association 组织章程；组织细则；组织章程细则 +9J>'oe'D  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "gz;Q  
ascertainment of profit 确定利润 ;~J~
g
#  
"Asia Clear" “亚洲结算系统” _<7FR:oBZ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 \zUsHK?L"t  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 NC}#P<U  
Asian Development Fund [ADF] 亚洲发展基金 u|c+w)a  
Asian dollar bond 亚洲美元债券 -Me\nu8(RF  
Asian dollar market 亚洲美元市场 A.b#r[  
Asian dollar rate 亚洲美元利率 g]#Wve  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 _;{-w%Vf  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 qg/5m;U  
asked price 沽盘；喊价；索价；卖方报价 gib]#n1!p  
assessable income 应评税入息 /["T#`  
assessable loss 应评税亏损 ^d*>P|n*@e  
assessable profit 应评税利润 M)7enp) F.  
assessable value 应评税值 V]}b3Y
!(  
assessed profit 估定利润 Vvj]2V3  
assessed value 经评估价值 8rYK~Sz  
assessment 评税；评定；估价；评税单 %-Z~f~<?  
assessment number 评税编号；估价编号 @El<"\  
assessment of additional tax 补加税评税 *@nUas2"  
assessment of performance 业绩评估；实绩评价 ?s]`G'=>V`  
Assessor 评税主任 JPG!c
X%  
asset price bubbles 资产价格泡沫 4/?Zp4g  
asset-backed securities 具资产保证的证券 fn
a>>  
assets accretion 资产增值 gOM`I+CwT  
assets and liabilities 资产与负债 pS;d
vZ  
assets betterment statement 资产递增表；资产改进表 D.b<I79bX  
assets lending 实物放款；有抵押贷款 val<N293L>  
assets of the company passing on the death 死者去世时转移的公司资产 (T01hR&  
assets pledged as security for liabilities 用作负债抵押的资产 j+hoj2(  
assets portfolio 资产投资组合 b*KZe[#M1  
assets price 资产价格 W\7*T1TDj  
assets quality 资产质素 v_0!uT5~NE  
assets realization 资产变现 ay4xOwcR  
assets refinancing arrangement 资产再集资安排 k Dt)S$N4n  
assets securitization 资产证券化 MavO`m&Cg  
assets situated outside Hong Kong 在香港以外地方的资产 (SK5pU  
assets stripping 削减资产；拆卖资产 ]w>fnew  
assets value 资产值 N sL"p2w~  
assignee 承让人 uw!|G>  
assignment 转让；转让书；转让契 "S:N-Tf%U  
assignment of interest 权益转让 z%tu6_4j  
assignment of letters patent and trade mark 专利证书及商标转让 S+Yg!RrNqj  
assignment of property 物业转让；物业转让书 ;g jp&g9Q  
assignment right 转让权 6,1|y%(f  
assignor 转让人 5QJL0fc  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 h$\hPLx  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 qGCg3u6  
associate member 附属会员 [udV }  
associated body corporate 相联法人团体 V&H8-,7z  
associated company 相联公司；联属公司 (02(:;1  
associated corporation 相联法团 w>_EM&r6~u  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] zP}v2  
公认会计师公会〔英国〕 )6^xIh  
Association of Futures Exchange Brokers 香港期货经纪协会 rU@?v+i  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 3H2;mqq  
association of underwriters 承保人组织 I>Q,]S1h  
assumption of control 接管 VYo;[ue([  
assurance 担保；保险；转易；转易书 dy
?|Q33Y"  
assurance of interest 权益的转易 XH$|DeAFM  
at 19XX price 按一九ＸＸ年价格计算 wtS*w  
at a discount 按赔价计算；按贴水价格计算；打折扣 ,&]` b#Rc  
at a premium 按溢价计算；按升水价格计算 V JL;+  
at call 通知付款；按通知 W2h[NimU  
at constant market price 按固定市价计算 l$_rA~Mo  
at constant price 按固定价格计算 z&,sm5Lb  
at cost 按成本计算 bU`yymf{L  
at current market price 按当时市价计算；按现时市价计算 {+9\o ~  
at current price 按当时价格计算；按现时价格计算 n9!3h?,g  
at factor cost 按要素成本计算；按生产要素成本计算 [)>8z8'f  
at money-of-the-day price 按付款当日价格计算 mp3_n:R?  
at or better 按指定或较佳价位〔买卖指令〕 x)ZH;)  
at par 按面值计算；平价 RLNuH2y
;  
at sight 见票即付 .6o y>4  
at the close 按收市盘 hP8&n9o  
at the opening 按开市盘 $4JX#lkt  
attestation 见证；见证条款 3>)BI(Wl  
at-the-money option 平价期权 Lu.tRZ`$38  
attorney 受权人；受托代表人 '<S:|$$  
attornment 新拥有人承认书 >[4|6k|\x  
attributable profit 可归属利润 .WyX/E$I^!  
attributable share value 可归属股份价值 =[os<+  
Auckland Stock Exchange 奥克兰证券交易所 h\\2r>  
auction 拍卖 Q$/FgS  
auctioneer 拍卖商 E=lfg8yb:  
audit 审计；核数 }A/&]1GWk  
Audit Commission 审计署 6F/ OlK<  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] jYID44$  
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〕 yc=#Jn?S  
audit review 帐目审查 n4T2'e  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ]Wt6V^M'@  
audited account 审计帐目；经审计的帐目 b:cK>fh0_  
audited annual account 经审计的周年帐目 6v O)s!b  
audited balance sheet 经审计的资产负债表 @aN=U=  
auditor 核数师；核数主任；审计师 h=r< B\Pa  
auditor's certificate 核数师证明书；审计师证明书 lY9M<8g  
auditor's report 核数师报告；审计师报告 J*KBG2+13  
Aussie bond 澳元债券 =M{CZm  
austerity budget 紧缩预算 aDvO(C  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 bK$D lBZ  
Australia All Ordinaries Index 澳洲所有普通股票指数 ~V"cLTj"  
Australian Dollar [AUD] 澳元 ieRBD6_  
Australian Options Market 澳大利亚期权市场 bTy)0ta>AF  
Australian Securities Commission 澳洲证券事务监察委员会 <ZC^H  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 {^5<{j3e  
Australian Stock Exchange 澳大利亚证券交易所 !2U7gVt
"*  
Austrian Schilling [ATS] 奥地利先令 ^ R^N`V   
authentication 认证；鉴证 `=$jc4@J  
authority to purchase 委托购买证；委购书 Q[Sd  
authorization 认可；核准；授权；授权书 ;4v}0N~.  
authorization by direction 指示授权 P9mxY*K)%5  
authorization by instruction 指令授权 vp
75u93  
authorization by warrant 令状授权 2n;;Tso"  
authorization of unit trust 单位信托的认可 !^bB/e  
authorized agent 指定代理人 r2F  
authorized capital 法定资本 FoD/
Q  
authorized clerk 出市员 5QFXj)hR+4  
authorized dealer 认可交易商 h*%0@  
authorized financial institution 认可财务机构 D)ne *},  
authorized fund 认可基金 6O@ ^`T  
authorized fund house 获授权的基金公司；认可基金公司 m#'rI=}!  
authorized institution 认可机构 Q1I_=fT  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ,#jhKnk2e  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 +9 p`D  
authorized insurer 获授权保险人；获认可承保人 2|H91Y2  
authorized investment 特准投资项目 9eN2)a/  
authorized person 获授权人 VO;UV$$  
authorized representative 获授权代表 |]!Ky[P  
authorized share capital 法定股本 $x_52 j\j  
automated quotation system 自动报价系统 LVFsd6:h  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] uyRA`<&w  
自动交易系统〔香港期货交易所有限公司〕 7}tZ?vD  
automatic adjustment mechanism 自动调整机制 Xt,,AGm}  
automatic adjustment system 自动调整系统 KkL:p?@n  
Automatic Clearing House 自动票据交换所 ]1|Ql*6y,  
automatic exchange rates accumulation system 自动化汇率累集系统 nL(%&z \4  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 +b,31  
automatic teller machine [ATM] 自动柜员机 xAd>",=~  
autopay 自动转帐 s3_e7D ^H  
available assets 可用资产 Vkvb=  
available fiscal reserve 现存财政储备 :Nj`_2  
available profit 可用利润 h;ol"  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 JGO$4DK-1  
average 平均；平均数；海损 ogc('HqF^'  
average basic salary 平均基本薪金 ks%7W -  
average consumer expenditure 平均消费开支；一般消费开支 a[74%L?  
average cost 平均成本 H,XLb.  
average cost of land production 增辟土地平均成本 q'Pz3/mk  
average daily turnover 平均每日成交额 Ux)p%-  
average daily wage rate 平均每日工资率 q4
.dLU,1  
average expenditure pattern 平均开支模式 'f?&EsIV?  
average growth rate 平均增长率 eFj6p
<  
average net fixed assets 固定资产平均净值 _z(5e  
average of relatives 相对价格平均数 M$]O=2h+2  
average price 平均价格 Neo^C_[vN  
average propensity to consume 平均消费倾向；一般消费倾向 KIAe36.~  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ldCKSWIi-  
average rate 平均率 e9Ul A  
average revenue 平均收入；平均收益 Il^\3T+  
average stock 平均库存；平均存货 BvZ^^IUb  
average yearly rent 平均年租 <`p75B  
avoidance of double taxation 避免双重课税 APtselC  
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 mP)3cc5T  
vlPl(F1  
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