一些有用的会计术语(也不知道发的地方对不对)A

A: w* I+~o-  
A share Ａ股；甲类股份 ,YY#ed&l  
abatement of tax 减税；减扣免税额 '-vyQ^  
ABN AMRO Bank N.V. 荷兰银行 3dbf!  
above-the-line expenditure 线上项目支出；经常预算支出 VZ,T`8"  
above-the-line receipt 线上项目收入；经常预算收入 &8pXkD#A  
ABSA Asia Limited 南非联合亚洲有限公司 9,W-KM  
absolute change 绝对数值变更 % n{W

  
absolute expenditure 实际开支 ${+.1"/[  
absolute guideline figure 绝对准则数字 zfZDtKq  
absolute interest 绝对权益 :qbG%_PJ  
absolute order of discharge 绝对破产解除令 VMWg:=~$  
absolute profit margin 绝对利润幅度 }"-r;i  
absolute value 实值；绝对值 |rvrSab)  
absolutely vested interest 绝对既得权益 c|R/,/  
absorbed cost 已吸收成本；已分摊成本 -b$OHFL  
absorption 吸收；分摊；合并 Q#N+5<]J)#  
absorption rate 吸收率；摊配率；分摊率 </X"*G't  
ACB Finance Limited 亚洲商业财务有限公司 $imx-H`|  
acceptable form of reciprocity 合理的互惠条件 c{Kl?0#[  
acceptable rate 适当利率；适当汇率 (2li:1j  
acceptance agreement 承兑协议 nADd,|xD3  
acceptance for honour 参加承兑 !7oy%{L  
acceptor 承兑人；接受人；受票人 {X$Mwqhpp;  
acceptor for honour 参加承兑人  SoX V  
accident insurance 意外保险 mig3.is  
Accident Insurance Association of Hong Kong 香港意外保险公会 X W)A~wPBs  
accident insurance scheme 意外保险计划 =5`@:!t7  
accident year basis 意外年度基准 /)1-
^ju  
accommodation 通融；贷款 TJpv"V  
accommodation bill 通融票据；空头票据 4I*Mc%dD  
accommodation party 汇票代发人 ;N\?]{ L  
account balance 帐户余额；帐户结余 X2[cR;;'  
account book 帐簿 KV_Ga8hs  
account collected in advance 预收款项 @"8QG^q8de  
account current book 往来帐簿 DKl7|zG4  
account of after-acquired property 事后取得的财产报告 }/spo3,6  
account of defaulter 拖欠帐目 e{;e  
account payable 应付帐款 fYy.>m+P1  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ^0Q*o1W  
account receivable 应收帐款 yxN!*~BvL  
account receivable report 应收帐款报表 \zU5G#LQ  
account statement 结单；帐单；会计财务报表 ?U08A{ c  
account title 帐户名称；会计科目 1VFqT'  
accountant's report 会计师报告 pCc7T-"og  
Accountant's Report Rules 会计师报告规则 %B*dj9n^q  
accounting and auditing procedure 会计与审计程序；会计与核数程序 2-0cB$W+  
Accounting Arrangements 《会计安排》 )^H9C"7T  
accounting basis 会计基础 Aa>gN  
accounting by Official Receiver 破产管理署署长呈交的帐目 S=p u  
Accounting Circular 《会计通告》 7Ca\ (82  
accounting class 会计类别 cEdJn
@ ,  
accounting date 记帐日期；会计结算日期 'cN#rHPB6  
accounting for money 款项核算 }yw;L(3  
Accounting Officer 会计主任 9/Dt:R3QU  
accounting period 会计报告期；会计期 N| Pm|w*?  
accounting policy 会计政策；会计方针 Ra5'x)m36)  
accounting practice 会计惯例 ~ fEs!hl  
accounting principle 会计准则 sRQh~5kM  
accounting record 会计记录 ok[=1gA#h  
accounting report 会计报告 SAh054/St  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 TEyx((SK  
Accounting Society of China 中国会计学会 }G+A_HF ^  
accounting statement 会计报表 5Kj4!Ai  
accounting system 会计制度；会计系统 Uob|Q=MQ  
accounting transaction 会计事项；帐务交易 ATM:As:<@  
accounting treatment 会计处理 ^~qs-.?  
accounting year 会计年度 +[/47uFbI  
accretion 增值；添加 -5 /v`  
accrual 应计项目；应累算数目 ~[TKVjyO  
accrual basis 应计制；权责发生制 *"FLkC4  
accrual basis accounting 应计制会计；权责发生制会计 2?iOB
6  
accrue 应累算；应计 6;frIl;  
accrued benefit 应累算利益 zL'IN)7MU  
accrued charges 应计费用 %D(prA_w  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;&6PL]/
d  
accrued expenses 应累算费用 ;-pvc<_c<  
accrued interest payable 应付利息；应计未付利息 wp.e3l  
accrued interest receivable 应收利息；应计未收利息 9}cuAVI  
accrued right 累算权益 /}`/i(k  
accruing profit 应累算的利润 w"agn}CK  
accumulated fiscal reserve 累积财政储备 / 7XdV  
accumulated profit 累积利润；滚存溢利 Pmlgh&Z  
accumulated reserve 累积储备 QX.6~*m1  
accumulation of surplus income 累积收益盈余 %K'*P56  
acquired assets 既得资产 m}[~A@qD  
acquisition 收购；购置；取得 N5s
|a5  
acquisition cost 购置成本 /Jf`x>eiH  
acquisition expenses 购置费用 i `QK'=h[  
acquisition of 100% interest 收购全部股权 C2rj
]t  
acquisition of control 取得控制权 /lB0>Us  
acquisition of fixed assets 购置固定资产 F[D0x26^  
acquisition of shell “买壳” XYHCggy  
acquisition price 收购价 C6U
Mc} 9h  
act of God 天灾 >Y-TwDaE  
acting partner 执事合伙人 V/}>>4  
active market 买卖活跃的市场；交投畅旺的市场；旺市 qzt2j\v  
active partner 积极参与的合伙人 I"32[?0 (;  
active trading 交投活跃 $Cd;0gdv  
actual circulation 实际流通 nP\V1pgA  
actual cost 实际成本 DJYXC,r  
actual expenditure 实际开支；实际支出 
!Vr45l  
actual income 实际入息；实际收入；实际收益 =j+oKGkoCa  
actual market 现货市场 Ge:-|*F  
actual price 现货价；实际价格 } ndvV~*1  
actual profit 实际利润 YD46Z~$  
actual quotation 实盘；实际价位；实际报价 Uc_`Eh3
y  
actual year basis 按实际年度计算 E)Qh]:<2v  
actuals 实货 PR@4' r|a  
actuarial investigation 精算调查 7s8<FyFsjd  
actuarial principle 精算原则 ;5Vk01R  
actuarial report 精算师报告 w$lfR,  
Actuarial Society of Hong Kong 香港精算学会 jUJTcL  
actuarial valuation 精算师估值 6"Lsui??  
actuary 精算师 '!^E92  
ad referendum agreement 暂定协议；有待覆核的协定 j&[.2PW\  
ad valorem duty 从价税；按值征税 _Hd1sx  
ad valorem duty system 从价税制 ?$J7%I@  
ad valorem fee 从价费 MeI2i  
ad valorem tariff 从价关税 9IvcKzS2  
additional allowance 额外免税额 
l0caP(  
additional amount for unexpired risk 未过期风险的额外款额 t
}X
B|h  
additional assessable profit 补加应评税利润 762o~vY6$  
additional assessment 补加评税 yF/< :  
additional commitment 额外承担 s0)qlm*  
additional commitment vote 额外承担拨款 W"-EC`nP  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ST:
v3*  
additional dependent parent allowance 供养父母额外免税额 pY)j0tdd  
additional provision 额外拨款 iM/*&O}  
additional stamp duty 附加印花税 S< EB&P  
additional tax 补加税罚款；补加税款 uXQ7eXX  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 m
0
I #  
adjudged bankrupt 被裁定破产 h/1nm U]  
adjudicated bankrupt 裁定破产人 vn0cKz@  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 r*i$+ Z  
adjudication of bankruptcy 裁定破产；宣告破产 hy$M
V3LP  
adjudication of insolvency 裁定无力偿还债务 ' 1P=^  
adjusted actual 经调整的实数；调整后的实数 QN5yBa!Wz  
adjusted current assets 经调整的流动资产；调整后的流动资产 x2j/8]'o  
adjusted figure 经调整的数字；调整后的数额 POqRHuFq  
adjusted liabilities 经调整的负债；调整后的负债 z"6ZDC6
 
adjusted loss 经调整的亏损；调整后的亏损 CJMaltPp&  
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 Yg=E@F   
adjusted profit 经调整的利润；调整后的利润 ]RH=s7L  
adjusted surplus 经调整的盈余额；调整后的盈余额 sR"zRn  
adjusted value 经调整的价值；调整后的价值 +CnyK(V  
adjustment 调整；修订；理算〔保险〕 943I:, B  
adjustment centre 调剂中心 tC2 )j7@  
adjustment lag 调整过程的时间差距；调整时差 5,HCeN  
adjustment mechanism 调整机制 , @%C8Z  
adjustment of loss 亏损调整 s{(ehP.Dd  
adjustment process 调整过程；调整程序 [{S;%Jj*X/  
adjustment range 调整幅度 Sni&?tcY  
administered exchange rate 受管制汇率 @9Oe
C O  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 CrnB{Z4L  
administration expenses 行政费用 GXOFk7>  
administration fee 手续费；行政费 l `fW{lh  
administration in bankruptcy 破产管理 8_xnWMOe  
administration order 遗产管理令 -Wl)Lez@  
administrator 管理人；遗产管理人 gB(9vhj$  
administrator of the estate 遗产管理人 ;Y Dv.I  
admission of debt 债项承认书 P['X<
Xt8  
admission of proof 接纳债权证明 6RK ~Dl&g  
advance 放贷款项；垫付款项；预支款项；预付款项 kRmj"9oA  
advance account 暂支帐目；预付款帐户 wn &$C0  
advance compensation 预付补偿金 yB-.sGu  
advance from shareholder 股东垫款 ?Wwh _TO  
advance pending reimbursement 预支以待日后付还 %z(9lAe  
advanced economy 先进经济体系 'n~fR]
h}  
advancement 预付；预付财产 )r ULT$;i@  
advances warrant 垫款令 0(wf{5  
advancing 贷出 5B}3GBA  
adverse balance 逆差 vGXWwQ.1Tp  
adverse exchange 逆汇 {UP'tXah  
advertisement addressed to shareholders 在报章刊登的致股东通告 Kn']n91m  
advice for collection 托收通知书 3"5.eZSOW  
advice of drawing 提款通知书；汇票通知书 g<f
P:/  
advice of payment 付款通知 -r!42`S  
Advisory Committee [Securities and Futures Commission] !d\t:0;  
谘询委员会〔证券及期货事务监察委员会〕 >Cvjs  
Advisory Committee on Diversification 经济多元化谘询委员会 zCBplb  
affidavit 誓章；遗产申报誓章 (G#}*  
affidavit of no receipt 述明无收款的誓章 <lFdexH"T  
affiliate 联号；联营公司；附属公司 ,aI,2U91  
affiliated company 附属公司；联号；联营公司 ,NDh@VYe  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 USprsaj  
affordability 负担能力 Po> e kz_E  
African Development Bank [AfDB] 非洲开发银行 QW2?n`Fa9-  
after-acquired property 事后取得的财产 26M~<Ic  
after-hours dealing 市后交易 ai4PM b$p  
after-tax profit 税后盈利；税后利润；税后溢利 }f0u5:;Zth  
agency agreement 代理协议 [6_"^jgH  
agency expenses 代理机构的开支 Khj=llo,  
agency fee 代理费 58J_ w X  
Agency Law 《代理法》 9/G!0uE  
agent 代理人；承销人 @YCv  
agent of company 公司代理人 c -w0  
agent's fee 代理人费；经纪费 P
&mtA2  
aggregate 总计；总数；总体数字 Z9xR  
aggregate amount 总款额；总额 xo(k?+P>.  
aggregate assets and liabilities 总体资产与负债 R3?:\d{  
aggregate at constant price 按固定价格计算的总体数字 6%%PP8
.F  
aggregate demand 总需求 [yC"el6PM  
aggregate gross position 总持仓量 q@%h^9.  
aggregate limit 总限额 iOll WkF  
aggregate of salaries tax 合计薪俸税 & N;pH  
aggregate performance 总体表现；总体业绩 '6X%=f'^b  
aggregate supply 总体供应 ?I\v0H*  
aggregate surplus 总盈余 ]%Y\ZIS  
aggregate total 整体总额 YN^T$,*  
aggregate value 总值；合计价值 :c=v}  
aggregated basis 合计基准 -AC`q/bCD  
aggregated net chargeable income 合计应课税入息实额 8)Zk24:])_  
aggregation 合并计算；合计；总和 xorTL8  
aggregation of incomes of husband and wife 夫妇入息合并计算 )tD6=Iz^5  
aggregation of property 财产的总和 Pcdf$a"`  
agio 差价；贴水 xg} ug[  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 "5}%"-#  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment /W`$yM3  
《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》 J\{$ot  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment /l6\^Xf{  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 {i>Jfl]G}  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment xs%LRF#u  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 O3Uh+gKQ  
agreement for a settlement 授产协议 YjLe(+WQ  
agreement for assignment 转让协议 Y208b?=9w  
agreement for sale 售卖协议；买卖协议 g4wZvra6%)  
agreement for sale and purchase 买卖协议 @KA1"Wb_  
agreement for the payment of interest 支付利息协议 PrSkHxm  
agreement for the repayment of money 还款协议 j{;|g%5t  
agreement of reinsurance 再保险协议 g~!$i`_b  
Agricultural Bank of China 中国农业银行 Us-A+)r*!  
air passenger departure tax 飞机乘客离境税 ] H&c'  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 8%ik853`  
airport tax 机场税 -CD\+d "  
alcohol duty 酒精税 `(DJs-xD  
alienation 让与；让渡；转让 .oR3Q/|k]  
alimony 生活费；赡养费 h$ Da&$uyI  
All Ordinaries Index [AOI] 所有普通股指数 %hINpZMr  
all risks 全险；综合险 FZXyfZw!|  
All Sales Record for Stock Market 《股票市场成交报告》 `G?qY8  
Allied Capital Resources Limited 新联财务有限公司 CCqT tp  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ,J(lJ,c  
allocation letter 拨款信件 cJ
/]+|PQ  
allocation of fund 分配款项；预留款项 +O+<Go@a  
allocation of profit 利润分配；溢利分配 ,w2WS\`%  
allocation warrant 拨款令 y94kX:q  
allotment 分配；配股
eOnTW4  
allotment notice 股份配售通知；配股通知 c!Dc8=nE0m  
allotment of shares 股份分配 z(H?VfJo  
allowable 可获宽免；免税的 `FJ|W6%  
allowable business loss 可扣除的营业亏损 6Cc7ejt|u  
allowable expenses 可扣税的支出 J :S'uxM  
allowance 免税额；津贴；备抵；准备金 qC@Ar)T  
allowance for debts 债项的免税额 0@pu@DP~  
allowance for depreciation by wear and tear 耗损折旧免税额 Ld(NhB'7  
allowance for funeral expenses 殡殓费的免税额 >"("*3AO  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ."mlSW"Wm  
allowance for repairs and outgoings 修葺及支出方面的免税额 6t}XJB$+7  
allowance to debtor 给债务人的津贴 ]V<-J   
alteration of capital 资本更改 6)[<)?A.[  
alternate trustee 候补受托人 `Ko[r R+  
amalgamation 合并 K]fpGo  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 zn)yFnB!TH  
ambit of charges 征税范围；收费范围 E4HU 'y~  
amended valuation 经修订的估值 @`|)Ia<  
American Commodities Exchange 美国商品交易所 Hwu4:^OL|  
American Express Bank Limited 美国运通银行 iiNSDc  
American Stock Exchange 美国证券交易所 S%l:kKD  
amortization 摊销 &[j]Bp?  
amount due from banks 存放银行同业的款项 4tJa-7  
amount due from banks abroad 存放海外银行同业的款项 1 Z[f {T)  
amount due from holding companies 控股公司欠款 B9M>e'H%<  
amount due from local banks 存放本港银行同业的款项 N
:W9},  
amount due to banks 银行同业的存款 '*R%^RK  
amount due to banks abroad 海外银行同业的存款 g`?:=G:a*  
amount due to holding companies 控股公司存款 ?+`xe{k  
amount due to local banks 本港银行同业的存款 tcL2J.  
amount due to outport banks 外埠银行同业的存款 Cs1>bpY*R6  
amount for note issue 发行纸币的款额 S
SmHEy*r)  
amount of bond 担保契据的款额 tZho
)[1  
amount of consideration 代价款额 \Tm}mAvK/o  
amount of contribution 供款数额 %l$W*.j|;  
amount of indebtedness 负债款额 1;wb(DN*c  
amount of principal of the loan 贷款本金额 A6p`ma $L  
amount of rates chargeable 应征差饷数额 urZ8j?}c  
amount of share capital 股本额 MR;X&Up6!  
amount of sums assured 承保款额 ^:cRp9l"7  
amount of variation 变动幅度 N"c(e6  
amount of vote 拨款数额 FpVV4D  
amount payable 应付款额 )#[|hb=o  
amount receivable 应收款额 oH-8r:{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5w<A;f  
analysis 分析 GdA
.g w  
ancillary risk 附属风险 x$B&L`QV  
annual account 周年帐目；周年帐目报表；年度决算；年结 lLiQ;@  
annual accounting date 年结日期 4#BRx#\O  
annual allowance 每年免税额；年积金；年度津贴；年津 $>w/
Cy  
annual balance 年度余额 m5-9yQ=.  
annual disposable income 每年可动用收入 ;j'Daupt;=  
annual estimates 周年预算 PT]GJ<K/  
annual fee 年费 PK:2xN:=  
annual general meeting 周年大会 oXgdLtsu  
annual growth rate 年增率；每年增长率 W{Z^n(f4  
annual long-term supplement 长期个案每年补助金 r9@AT(  
annual pensionable emolument 可供计算退休金的年薪 JYmAn?o-  
annual report 年报 h9CIZU[Nh  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~W{-
Q.  
annual return 周年报表；周年申报表；每年报税表格 v1+U;Th>g  
Annual Return Rules 《周年报表规则》 =G${[V\  
annual review of consumer prices 每年消费物价回顾 HEY4$Lf(I  
annual roll-forward basis 逐年延展方式 dULS^i@@  
annual salary 年薪 2<r\/-#pU  
annual statement 年度报表；年度决算表 1r9f[j~  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ..qd,9H  
annuitant 年金受益人 %oof}=MxCL  
annuity 年金 Q{y{rC2P  
annuity contract 年金合约 c:\shAM&  
annuity on human life 人寿年金 82:W
vp6  
antecedent debt 先前的债项 h @/;`E[  
ante-dated cheque 倒填日期支票 b2)\ MNH  
anticipated expenditure 预期开支 Qc"'8kt  
anticipated net profit 预期纯利 8q^o.+9  
anticipated revenue 预期收入 ejePDgi_[  
anti-inflation measure 反通货膨胀措施 7$uJ7`e  
anti-inflationary stance 反通货膨胀立场 ?Rr2/W#F  
apparent deficit 表面赤字 s"~5']8  
apparent financial solvency 表面偿债能力 -$-8W  
apparent partner 表面合伙人 WeJ@xL  
application for personal assessment 个人入息课税申请书 GjT#%GBF  
application of fund 资金应用 =1hr2R(V  
application to release as liquidator and to destruct the books of accounts and documents J"CJYuGW,  
申请免除清盘人职务及毁灭帐簿与文件 bbN%$/d  
appointed actuary 委任精算师 8l+H"M&|  
appointed auditor 委任核数师；委任审计师 %J7UP4  
appointed trustee 委任的受托人 #1/}3+=5B  
appointer 委任人 H[WQ=){  
apportioned pro rata 按比例分摊 WZewPn>#q  
apportionment 分配；分摊 -j`LhS
~|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9;=dxWf   
apportionment formula 分摊方程式 1|| nR4yK  
apportionment of estate duty 遗产税的分摊 tw K^I6@  
appraisal 估价；评估 1=)r@X/6d  
appreciable growth 可观增长 *dsX#Iz  
appreciable impact 显着影响 F:g=i}7  
appreciable increase 可观增长 ;)hw%Z]Jj$  
appreciation 增值；升值 xBM>u,0.F  
appreciation against other currencies 相对其他货币升值 !]koSw}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 oh-|'5+,;h  
appreciation tax 增值税 tY/vL^mi  
appropriation 拨款；拨用；拨付 QWO]`q`|  
appropriation account 拨款帐目 grom\  
Appropriation Bill 拨款法案 S]>wc yy=n  
appropriation-in-aid system 补助拨款办法 j;nb?;  
approved assets 核准资产 2Aq~D@,9=:  
approved basket stock 认可一篮子证券 +s[\g>i  
approved budget 核准预算 2KJ1V+g@a6  
approved charitable donation 认可慈善捐款 6ghx3_%w  
approved charitable institution 认可慈善机构 z~oDWANP  
approved currency 核准货币；认可货币 xTV{^=\rS  
approved estimates 核准预算 CXaWgxlK:a  
approved estimates of expenditure 核准开支预算 iLX_T]1  
approved overseas insurer 核准海外保险人 7}o/:  
approved overseas trust company 核准海外信托公司 +Ic ~ f1zh  
approved pooled investment fund 核准汇集投资基金 7=}F{U  
approved provident fund scheme 认可公积金计划 [3>GGX[Ic  
approved provision 核准拨款 =t0tK}Y+4  
approved redeemable share 核准可赎回股份 Z*!O:/B  
approved regional stock 认可地区性证券 {3\R|tZh,`  
approved retirement scheme 认可退休金计划 3{7T4p.G  
approved subordinated loan 核准附属贷款 x_w~G]! /  
arbitrage 套戥；套汇；套利 U>qHn'M  
arbitrageur 套戥者；套汇者 ;iQEkn2T|}  
arbitrary amount 临时款项 ~2*9{  
arrangement 措施；安排；协定 /YKMKtE  
arrears 欠款 @_ygnNn4R  
arrears of pay 欠付薪酬 9q[;u
[A8^  
arrears of revenue 逾期未收税款；逾期未收的帐项 G-um`/<%  
articles of association 组织章程；组织细则；组织章程细则 np$zo  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #Z,E><t  
ascertainment of profit 确定利润 #CUzuk&  
"Asia Clear" “亚洲结算系统” [:;# ]?  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 h
t97s  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 f i~I@KJ>  
Asian Development Fund [ADF] 亚洲发展基金 /8ynvhF#  
Asian dollar bond 亚洲美元债券 $9!D\N,}]C  
Asian dollar market 亚洲美元市场 k-LEI}h  
Asian dollar rate 亚洲美元利率 /%rq hHs  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ??qq:`s  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 *s4\\Wb=  
asked price 沽盘；喊价；索价；卖方报价 U^lW@u?:  
assessable income 应评税入息 EM j;2!  
assessable loss 应评税亏损 .giz=*q+  
assessable profit 应评税利润 ^-)txC5{T  
assessable value 应评税值 |+,[``d>"  
assessed profit 估定利润 Td\o9
 
assessed value 经评估价值 TYns~X_PR  
assessment 评税；评定；估价；评税单 \Q$
HXK
 
assessment number 评税编号；估价编号 +JyUe    
assessment of additional tax 补加税评税 U Z_'><++  
assessment of performance 业绩评估；实绩评价 D1s4`V -  
Assessor 评税主任 cW8
\d  
asset price bubbles 资产价格泡沫 Z=S>0|`R  
asset-backed securities 具资产保证的证券 \6I+K"  
assets accretion 资产增值 r{?TaiK  
assets and liabilities 资产与负债  UL@9W6  
assets betterment statement 资产递增表；资产改进表 A=5epsB  
assets lending 实物放款；有抵押贷款 }YhtUWz].  
assets of the company passing on the death 死者去世时转移的公司资产 c:!zO\P#  
assets pledged as security for liabilities 用作负债抵押的资产 /'
.=sH  
assets portfolio 资产投资组合 cgu~  
assets price 资产价格 [V8fu qE>  
assets quality 资产质素 O\KQl0*l\\  
assets realization 资产变现 uGN^!NG-0  
assets refinancing arrangement 资产再集资安排 24c ek  
assets securitization 资产证券化 >JwLk[=j  
assets situated outside Hong Kong 在香港以外地方的资产 ~X(UcZ2  
assets stripping 削减资产；拆卖资产 sM[I4.A3  
assets value 资产值 FCj{AD  
assignee 承让人 WG71k8af  
assignment 转让；转让书；转让契 7%?jL9Vw  
assignment of interest 权益转让 d)o!
5L  
assignment of letters patent and trade mark 专利证书及商标转让 *u6Y8IL1  
assignment of property 物业转让；物业转让书 ![6EUMx  
assignment right 转让权 1nknSw#  
assignor 转让人 SzDKByi  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 U:6W+p8  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 owpWz6k7  
associate member 附属会员 lq:}0<k  
associated body corporate 相联法人团体 S8Fmy1#  
associated company 相联公司；联属公司 b^c9po  
associated corporation 相联法团 2I1uX&g  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] .9[45][FK  
公认会计师公会〔英国〕 <+#oBN  
Association of Futures Exchange Brokers 香港期货经纪协会 m(iR
|Zx  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 98jN)Nl,oD  
association of underwriters 承保人组织 >kZ57,  
assumption of control 接管 gd/H``x|Y  
assurance 担保；保险；转易；转易书 cXMhq<GkAA  
assurance of interest 权益的转易 C`jM0Q  
at 19XX price 按一九ＸＸ年价格计算 ~rr 4ok  
at a discount 按赔价计算；按贴水价格计算；打折扣 {%v-(  
at a premium 按溢价计算；按升水价格计算 -m= 8&B  
at call 通知付款；按通知 )
py{\r9X  
at constant market price 按固定市价计算 ^I6^g  
at constant price 按固定价格计算 c)md  
at cost 按成本计算  >YtdA  
at current market price 按当时市价计算；按现时市价计算 ;!< Znw  
at current price 按当时价格计算；按现时价格计算 iJxQB\x  
at factor cost 按要素成本计算；按生产要素成本计算 DD9?V}Yx  
at money-of-the-day price 按付款当日价格计算 +y2[msBs  
at or better 按指定或较佳价位〔买卖指令〕
1=7jz]t  
at par 按面值计算；平价 ;< )~Y-  
at sight 见票即付 $eV$2p3H  
at the close 按收市盘 9vNkZ-1  
at the opening 按开市盘 YKbCdLQ  
attestation 见证；见证条款 W>(/ bX  
at-the-money option 平价期权 {K{EOB_u  
attorney 受权人；受托代表人 )?M9|u  
attornment 新拥有人承认书 :4)Qt  
attributable profit 可归属利润 wfvU0]wk}  
attributable share value 可归属股份价值 depYqYK7G  
Auckland Stock Exchange 奥克兰证券交易所 (C] SH\  
auction 拍卖 C'=k&#<-  
auctioneer 拍卖商 plu$h-$d  
audit 审计；核数 SjjI
r ^  
Audit Commission 审计署 cH-@V<  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] -5>-%13  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 R8L_J6Kpa  
audit review 帐目审查 ;?}l  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 )4?x5#  
audited account 审计帐目；经审计的帐目 0yx3OY  
audited annual account 经审计的周年帐目 ^[Ua46/"m  
audited balance sheet 经审计的资产负债表 0U/K7sZ  
auditor 核数师；核数主任；审计师 6ZgU"!|r  
auditor's certificate 核数师证明书；审计师证明书 Nfe>3uQK  
auditor's report 核数师报告；审计师报告 1CPjil*eb  
Aussie bond 澳元债券 .,~(%#Wl$  
austerity budget 紧缩预算 $wYtyN[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 IC{eE  
Australia All Ordinaries Index 澳洲所有普通股票指数 2Nxm@B` {  
Australian Dollar [AUD] 澳元 HIGq%m=-x  
Australian Options Market 澳大利亚期权市场 LAx4Xp/  
Australian Securities Commission 澳洲证券事务监察委员会 biozZ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 cH<q:OYi  
Australian Stock Exchange 澳大利亚证券交易所 ;T
cvA  
Austrian Schilling [ATS] 奥地利先令 2nb:)  
authentication 认证；鉴证 Hv]7e|  
authority to purchase 委托购买证；委购书 (qn2xrV  
authorization 认可；核准；授权；授权书 /2{
5;  
authorization by direction 指示授权 Bb&^{7  
authorization by instruction 指令授权 wOQ#N++
C  
authorization by warrant 令状授权 d|Gl`BG   
authorization of unit trust 单位信托的认可 ^ yh'lh/  
authorized agent 指定代理人 Vh3Ijn  
authorized capital 法定资本 Z'^U ad6  
authorized clerk 出市员 c/L>>t  
authorized dealer 认可交易商 6m.k;'  
authorized financial institution 认可财务机构 VhT= l  
authorized fund 认可基金 %2'A pp  
authorized fund house 获授权的基金公司；认可基金公司 $(s\{(Wn  
authorized institution 认可机构 pqvOJ#?Q}=  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 %xwIt~Y  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 OQ :dJe6
 
authorized insurer 获授权保险人；获认可承保人 It_M@  
authorized investment 特准投资项目 DPrBFmHF  
authorized person 获授权人 _a_xzv'  
authorized representative 获授权代表 2c<&eX8"  
authorized share capital 法定股本 w.Ezg j  
automated quotation system 自动报价系统 NRnRMY-  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] "HD+rmUEH  
自动交易系统〔香港期货交易所有限公司〕 d{et8N  
automatic adjustment mechanism 自动调整机制 E{=2\Wkcp  
automatic adjustment system 自动调整系统 HhA -[p  
Automatic Clearing House 自动票据交换所 Xqp|VbDca  
automatic exchange rates accumulation system 自动化汇率累集系统 Kzy/9  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Fhq9D{TeY,  
automatic teller machine [ATM] 自动柜员机 s)voII&  
autopay 自动转帐 OYM@szM  
available assets 可用资产 /9Q3iV$I]  
available fiscal reserve 现存财政储备 r#WT`pav  
available profit 可用利润 f#%JSV"7  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 C7T(+Wd!,  
average 平均；平均数；海损 |1Dc!V'?"  
average basic salary 平均基本薪金 x+? 9C  
average consumer expenditure 平均消费开支；一般消费开支 50jOA#l[  
average cost 平均成本 #Z=t
J  
average cost of land production 增辟土地平均成本 5_K5?N  
average daily turnover 平均每日成交额 )g| BMmB  
average daily wage rate 平均每日工资率 lJykyyCY+  
average expenditure pattern 平均开支模式 >YW\~T  
average growth rate 平均增长率
PZ:u_*Vu`  
average net fixed assets 固定资产平均净值 O|kKwadC  
average of relatives 相对价格平均数 Q^}%c U0  
average price 平均价格 dYFzye  
average propensity to consume 平均消费倾向；一般消费倾向 fi P
IAT}  
average propensity to save 平均储蓄倾向；一般储蓄倾向 (%ew604X  
average rate 平均率 Ue5O9;y]u  
average revenue 平均收入；平均收益 {hSGv
  
average stock 平均库存；平均存货 {TSY|D2  
average yearly rent 平均年租 |YJCWFbs8  
avoidance of double taxation 避免双重课税 @54*.q$  
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 Y,z??bm~J  
C.a5RF0  
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