一些有用的会计术语(也不知道发的地方对不对)A

A: Gb~*[  
A share Ａ股；甲类股份 @T>)fKCg  
abatement of tax 减税；减扣免税额 Cf J@|Rh  
ABN AMRO Bank N.V. 荷兰银行 xG\&QE  
above-the-line expenditure 线上项目支出；经常预算支出 *ZF7m_8u{  
above-the-line receipt 线上项目收入；经常预算收入 fQ'P2$  
ABSA Asia Limited 南非联合亚洲有限公司 #V*<G#B  
absolute change 绝对数值变更 TZ?va@2  
absolute expenditure 实际开支 c_vj't  
absolute guideline figure 绝对准则数字 D />REC^
 
absolute interest 绝对权益 n3jA[p:  
absolute order of discharge 绝对破产解除令 HG5|h[4Gt  
absolute profit margin 绝对利润幅度 0:Yz'k5  
absolute value 实值；绝对值 c7L#f=Ot?  
absolutely vested interest 绝对既得权益  s>76?Q:i  
absorbed cost 已吸收成本；已分摊成本 Qte=<Z)  
absorption 吸收；分摊；合并 \y"!`.E7\d  
absorption rate 吸收率；摊配率；分摊率 K({+3vK  
ACB Finance Limited 亚洲商业财务有限公司 /`?i&\C3r  
acceptable form of reciprocity 合理的互惠条件 xaAJ>0IM  
acceptable rate 适当利率；适当汇率 ;WO/xA-#  
acceptance agreement 承兑协议 Uw)?u$+ P  
acceptance for honour 参加承兑 /{\tkvv-Z  
acceptor 承兑人；接受人；受票人 srw5&s(3X  
acceptor for honour 参加承兑人 Fpzps!(;=  
accident insurance 意外保险 mc~d4<$`!  
Accident Insurance Association of Hong Kong 香港意外保险公会 U[u9RB  
accident insurance scheme 意外保险计划 e(O"V3wq*6  
accident year basis 意外年度基准 !!%vs 6  
accommodation 通融；贷款 u B~/W  
accommodation bill 通融票据；空头票据 w%GEOIj}  
accommodation party 汇票代发人 .3 m^yo c/  
account balance 帐户余额；帐户结余 ~^w;`~L  
account book 帐簿 L'`W5B@  
account collected in advance 预收款项 ]SFB_5Gb  
account current book 往来帐簿 & 2& K9R  
account of after-acquired property 事后取得的财产报告 #x"4tI  
account of defaulter 拖欠帐目 dNB56E)5`J  
account payable 应付帐款 JGHQ_AI  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 kQRNVdiz  
account receivable 应收帐款 ]}<wS]1  
account receivable report 应收帐款报表 ?tQUZO  
account statement 结单；帐单；会计财务报表 "AS;\-Jk  
account title 帐户名称；会计科目 /Uz
2.Ua=  
accountant's report 会计师报告 S/"-x{Gc2v  
Accountant's Report Rules 会计师报告规则 _6;T /_R=
 
accounting and auditing procedure 会计与审计程序；会计与核数程序 
"9Sxj  
Accounting Arrangements 《会计安排》 @=E@ *@g  
accounting basis 会计基础 /NNe/7'l  
accounting by Official Receiver 破产管理署署长呈交的帐目 hS OAjS  
Accounting Circular 《会计通告》 #E3Y; b%v  
accounting class 会计类别 aqK<}jy  
accounting date 记帐日期；会计结算日期 vA10'Gx'  
accounting for money 款项核算 b6 &`]O;%  
Accounting Officer 会计主任 W1w)SS  
accounting period 会计报告期；会计期 oQBfDD0  
accounting policy 会计政策；会计方针 f5IO<(:E^  
accounting practice 会计惯例 #f5-f  
accounting principle 会计准则 -e3m!h  
accounting record 会计记录 ygW,4Vz7J  
accounting report 会计报告 xwW[6Ah  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 !ANvXPp  
Accounting Society of China 中国会计学会 X8~cWW  
accounting statement 会计报表 vq B)PL5)  
accounting system 会计制度；会计系统 lBvQ?CJ<y  
accounting transaction 会计事项；帐务交易 .ZJt  
accounting treatment 会计处理 sF:3|Yy0  
accounting year 会计年度 XsQ?&xK=u  
accretion 增值；添加 QHUoAa`6v  
accrual 应计项目；应累算数目 n9B1NM5 \  
accrual basis 应计制；权责发生制 jFZJ #'CNS  
accrual basis accounting 应计制会计；权责发生制会计 6=3}gd5  
accrue 应累算；应计 BI?M/pIm  
accrued benefit 应累算利益 g<-x"$(C&  
accrued charges 应计费用 X<9jBj/t  
accrued cumulative preference share dividend 应累算的累积优先股股息 'QFf 7A  
accrued expenses 应累算费用 !G.)%+Z  
accrued interest payable 应付利息；应计未付利息 Y.Na9&-(  
accrued interest receivable 应收利息；应计未收利息 {e/Qs|a R  
accrued right 累算权益 '-p<E"#4Z  
accruing profit 应累算的利润 Z)Nl\e& M  
accumulated fiscal reserve 累积财政储备 ~9#\+[ d_  
accumulated profit 累积利润；滚存溢利 +O`0Mc$%'  
accumulated reserve 累积储备 f*04=R?w7>  
accumulation of surplus income 累积收益盈余 H,9e<x#own  
acquired assets 既得资产 oIdMDp^$  
acquisition 收购；购置；取得 1tHTjEG4^3  
acquisition cost 购置成本 8QV+DDZx  
acquisition expenses 购置费用 RcitW;{|Kg  
acquisition of 100% interest 收购全部股权 M$dDExd~  
acquisition of control 取得控制权 o /AEp)8  
acquisition of fixed assets 购置固定资产 -
)(HG)3  
acquisition of shell “买壳” ZY-W~p1:G  
acquisition price 收购价 |XzqP +t  
act of God 天灾 nqg=I  
acting partner 执事合伙人 ,~`R{,N`  
active market 买卖活跃的市场；交投畅旺的市场；旺市 g!(j.xe  
active partner 积极参与的合伙人 ZMQSy7  
active trading 交投活跃 xV @X%E  
actual circulation 实际流通 {wiw]@c8  
actual cost 实际成本 f'Dl*d  
actual expenditure 实际开支；实际支出 v?F~fRH  
actual income 实际入息；实际收入；实际收益 6H\3  
actual market 现货市场 .-T^S"`d|  
actual price 现货价；实际价格 LSv0zAIe/  
actual profit 实际利润 0&E{[~Pv  
actual quotation 实盘；实际价位；实际报价 Jb Hn/$  
actual year basis 按实际年度计算 \b?z\bC56  
actuals 实货 "yxIaT
Zu  
actuarial investigation 精算调查 R@-rc|FunJ  
actuarial principle 精算原则 m{gx\a.5  
actuarial report 精算师报告 % zHsh  
Actuarial Society of Hong Kong 香港精算学会 @{\q1J>  
actuarial valuation 精算师估值 1Rc'2Y  
actuary 精算师 `ySLic`  
ad referendum agreement 暂定协议；有待覆核的协定 zFmoo4P/  
ad valorem duty 从价税；按值征税 RNE})B  
ad valorem duty system 从价税制 N'w;1,c+  
ad valorem fee 从价费 RR>Q$K  
ad valorem tariff 从价关税 T B~C4HK=  
additional allowance 额外免税额 c7.%Bn,  
additional amount for unexpired risk 未过期风险的额外款额 ~]a:9Ev*  
additional assessable profit 补加应评税利润 B@D3aOvO  
additional assessment 补加评税 y((I2g1rv  
additional commitment 额外承担 \2~Cn c*O  
additional commitment vote 额外承担拨款 v@TP_Ka  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 d#cw`h<c~  
additional dependent parent allowance 供养父母额外免税额 a^t#kdT  
additional provision 额外拨款 ZgVYC4=Q-\  
additional stamp duty 附加印花税 %:yJ/&-Q,Z  
additional tax 补加税罚款；补加税款 (Vnv"= (  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 :KGUO{_u  
adjudged bankrupt 被裁定破产 V6
)\;c  
adjudicated bankrupt 裁定破产人 avrf]raM|  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 7'\<\oT  
adjudication of bankruptcy 裁定破产；宣告破产 g+|1khS)  
adjudication of insolvency 裁定无力偿还债务 ~ \z7$9Q  
adjusted actual 经调整的实数；调整后的实数 }"BXqh"\`  
adjusted current assets 经调整的流动资产；调整后的流动资产 '+LC.lM  
adjusted figure 经调整的数字；调整后的数额 tYK 5?d  
adjusted liabilities 经调整的负债；调整后的负债 ZG+8kt!w  
adjusted loss 经调整的亏损；调整后的亏损 }t#uSz^  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 FWcE\;%yVg  
adjusted profit 经调整的利润；调整后的利润 {{w5F2b((%  
adjusted surplus 经调整的盈余额；调整后的盈余额 gBGUGjVj  
adjusted value 经调整的价值；调整后的价值 %/NB263Db  
adjustment 调整；修订；理算〔保险〕 }w^Hm3Y^&  
adjustment centre 调剂中心 PMC5qQ%x  
adjustment lag 调整过程的时间差距；调整时差 ya8MjGo  
adjustment mechanism 调整机制 W;en7v;#I}  
adjustment of loss 亏损调整 -\xNuU  
adjustment process 调整过程；调整程序 PRcW}"m]Qg  
adjustment range 调整幅度 Y4q;  
administered exchange rate 受管制汇率 ~'k.'O{  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 >J,Rx!fq3  
administration expenses 行政费用 ")LcB'C  
administration fee 手续费；行政费 + p
Tc2z  
administration in bankruptcy 破产管理 [Zc8tE2oN  
administration order 遗产管理令 U
[1Rw6  
administrator 管理人；遗产管理人 Ey7SQb  
administrator of the estate 遗产管理人 w'E&w)Z]  
admission of debt 债项承认书 Gv?3T Am8  
admission of proof 接纳债权证明 ;5QdT{$H  
advance 放贷款项；垫付款项；预支款项；预付款项 Ry
9kGdqO  
advance account 暂支帐目；预付款帐户 sw A^oU  
advance compensation 预付补偿金 jz;N&62|  
advance from shareholder 股东垫款 HE#IJB6BS?  
advance pending reimbursement 预支以待日后付还 2ZW {  
advanced economy 先进经济体系 706-
QE^  
advancement 预付；预付财产 Dz4e.tvN  
advances warrant 垫款令 <WhdQKFf-  
advancing 贷出 .BP@1K  
adverse balance 逆差 FY1 >{Bn  
adverse exchange 逆汇 9cQZ`Ex  
advertisement addressed to shareholders 在报章刊登的致股东通告 5
'=\$Ob  
advice for collection 托收通知书 },<(VhP  
advice of drawing 提款通知书；汇票通知书 %X)w$}
WH  
advice of payment 付款通知 Q'D%?Vg'  
Advisory Committee [Securities and Futures Commission] 91'i7&~xdG  
谘询委员会〔证券及期货事务监察委员会〕 KG7~)g  
Advisory Committee on Diversification 经济多元化谘询委员会 %i[G6+-  
affidavit 誓章；遗产申报誓章 d^AXhQjQN-  
affidavit of no receipt 述明无收款的誓章 \>,[5|GU  
affiliate 联号；联营公司；附属公司 *9Eep~ 6  
affiliated company 附属公司；联号；联营公司 L[;U Z)V@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 WrJgU&H{  
affordability 负担能力 =UY)U-  
African Development Bank [AfDB] 非洲开发银行 l12Pj02w  
after-acquired property 事后取得的财产 #pDWwnP[rt  
after-hours dealing 市后交易 /,#HGu]q'  
after-tax profit 税后盈利；税后利润；税后溢利 =GH>-*qp  
agency agreement 代理协议 SStaS<q'  
agency expenses 代理机构的开支 2:b3+{\f  
agency fee 代理费 2ZUI~:U Z  
Agency Law 《代理法》 jD]Ci#|W  
agent 代理人；承销人 eQK}J]S<  
agent of company 公司代理人 Z',Z7QW7  
agent's fee 代理人费；经纪费 zY_?$9l0  
aggregate 总计；总数；总体数字 o3C7
JG  
aggregate amount 总款额；总额 %%d3M->C}  
aggregate assets and liabilities 总体资产与负债 C{Y0}ZrmlF  
aggregate at constant price 按固定价格计算的总体数字 ePF)wl;m  
aggregate demand 总需求 #yPQt!
  
aggregate gross position 总持仓量 :
De@_m  
aggregate limit 总限额 }XHB7,  
aggregate of salaries tax 合计薪俸税 !j8.JP}!)  
aggregate performance 总体表现；总体业绩 j~DTvWg<Jl  
aggregate supply 总体供应 ]/31@RT  
aggregate surplus 总盈余 vZhC_G+tGd  
aggregate total 整体总额 .tRp  
aggregate value 总值；合计价值 ?w/i;pp<,  
aggregated basis 合计基准 V\Q=EsHj   
aggregated net chargeable income 合计应课税入息实额 8<0
~j  
aggregation 合并计算；合计；总和 F_C7S  
aggregation of incomes of husband and wife 夫妇入息合并计算 PD,s,A  
aggregation of property 财产的总和 \_GG6  
agio 差价；贴水 Vz4/u|gt  
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》 ,v
^A;,q  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment {nQ?+o3  
《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》 5pC+*n.  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment zoh%^8?o  
《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》 aL?+# j^"  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment /?(\6Z_A  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 6b!F7kyg  
agreement for a settlement 授产协议 tNk.|}  
agreement for assignment 转让协议 M{(g"ha  
agreement for sale 售卖协议；买卖协议 HRP  
agreement for sale and purchase 买卖协议 ^~dBO%M^  
agreement for the payment of interest 支付利息协议 [Q0n-b,Q  
agreement for the repayment of money 还款协议 !UPKy$  
agreement of reinsurance 再保险协议 7dxe03h  
Agricultural Bank of China 中国农业银行 ohLM9mc9  
air passenger departure tax 飞机乘客离境税 ,#/%Fn%T  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 )-jA4!&  
airport tax 机场税 >oD,wSYV~  
alcohol duty 酒精税 10gh4,z[  
alienation 让与；让渡；转让 X%>nvp  
alimony 生活费；赡养费 -q&K9ZCl`  
All Ordinaries Index [AOI] 所有普通股指数 dUvgFOy|P  
all risks 全险；综合险 G+5_I"`W  
All Sales Record for Stock Market 《股票市场成交报告》 As}3VBd  
Allied Capital Resources Limited 新联财务有限公司 ^$>Q6.x?*)  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Chso]N.1  
allocation letter 拨款信件 0eMO`8u[A  
allocation of fund 分配款项；预留款项 0R21"]L_M  
allocation of profit 利润分配；溢利分配 Ka4KsJN  
allocation warrant 拨款令 3P, ul*e  
allotment 分配；配股 K$1(HbL  
allotment notice 股份配售通知；配股通知 @XJzM]*w&  
allotment of shares 股份分配 0pfgE=9  
allowable 可获宽免；免税的 I-glf?F)  
allowable business loss 可扣除的营业亏损 ?R!?}7  
allowable expenses 可扣税的支出 ,`Yx(4!rR  
allowance 免税额；津贴；备抵；准备金 ;#)vw;XR  
allowance for debts 债项的免税额 RA_gj lJi  
allowance for depreciation by wear and tear 耗损折旧免税额 D(X:dB50@  
allowance for funeral expenses 殡殓费的免税额 jV 'u*2&9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 V7S[rI<<r  
allowance for repairs and outgoings 修葺及支出方面的免税额 jx=5E6(h  
allowance to debtor 给债务人的津贴 \3bT0^7B  
alteration of capital 资本更改 hD*83_S  
alternate trustee 候补受托人 w%2|Po5  
amalgamation 合并 S' <X)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6P$jMjs  
ambit of charges 征税范围；收费范围 uUIjntSF(  
amended valuation 经修订的估值 ~DL-@*&  
American Commodities Exchange 美国商品交易所 7=wPd4  
American Express Bank Limited 美国运通银行 ,%^qzoZnT  
American Stock Exchange 美国证券交易所 >?L)+*^  
amortization 摊销 D!
g\-y  
amount due from banks 存放银行同业的款项 S\poa:D`  
amount due from banks abroad 存放海外银行同业的款项 [Dq@(Q s'  
amount due from holding companies 控股公司欠款 hJc^NU5  
amount due from local banks 存放本港银行同业的款项 ;5dA  
amount due to banks 银行同业的存款 bxc!x>)  
amount due to banks abroad 海外银行同业的存款 SuJa?VU1w  
amount due to holding companies 控股公司存款 xo GX&^=  
amount due to local banks 本港银行同业的存款 7*MjQzg-P  
amount due to outport banks 外埠银行同业的存款 F'^y?UP[  
amount for note issue 发行纸币的款额 'pa8h L  
amount of bond 担保契据的款额 h 7/wkv\y9  
amount of consideration 代价款额 ^[=1J  
amount of contribution 供款数额 >gTQD\k:D  
amount of indebtedness 负债款额 j>I.d+  
amount of principal of the loan 贷款本金额 s$3WJ'yr  
amount of rates chargeable 应征差饷数额 e~1$x`DH  
amount of share capital 股本额 j e;^i,&  
amount of sums assured 承保款额 =XhxD<kI  
amount of variation 变动幅度 S=zW wo$  
amount of vote 拨款数额 9Od|R"aS|  
amount payable 应付款额 qmF+@R&^i  
amount receivable 应收款额 3?x}48  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $5r1Si)  
analysis 分析 p!o+8Xz5  
ancillary risk 附属风险 D/`b~Yl  
annual account 周年帐目；周年帐目报表；年度决算；年结 P3_&(  
annual accounting date 年结日期 CkeqK  
annual allowance 每年免税额；年积金；年度津贴；年津 |h 3`z  
annual balance 年度余额 :c3'U_H^  
annual disposable income 每年可动用收入 +\GuZ5`  
annual estimates 周年预算 ']^
_W0?=  
annual fee 年费 .t9*wz  
annual general meeting 周年大会 ":vF[6K6  
annual growth rate 年增率；每年增长率 3bK=Q3N  
annual long-term supplement 长期个案每年补助金 EJm*L6>@R&  
annual pensionable emolument 可供计算退休金的年薪 1\LK[tvh  
annual report 年报 @tfatq+q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /I@`B2  
annual return 周年报表；周年申报表；每年报税表格 Y{`hRz`  
Annual Return Rules 《周年报表规则》 aSMSuX8  
annual review of consumer prices 每年消费物价回顾 XJguw/[wm  
annual roll-forward basis 逐年延展方式 +rOfQ'lQ  
annual salary 年薪 Pm=i(TBS/  
annual statement 年度报表；年度决算表 q+1SU6x'm  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查  0N`'a?x  
annuitant 年金受益人 A5 <T7~U  
annuity 年金 nK>D& S_!  
annuity contract 年金合约 s g
6e% 5  
annuity on human life 人寿年金 hNL_e3  
antecedent debt 先前的债项 Wg[ThaZ  
ante-dated cheque 倒填日期支票 p8X$yv  
anticipated expenditure 预期开支 ,/Yo1@U  
anticipated net profit 预期纯利 )%Lgo${[;  
anticipated revenue 预期收入 _n12Wx{  
anti-inflation measure 反通货膨胀措施 FX&)~)  
anti-inflationary stance 反通货膨胀立场 p}MH LM  
apparent deficit 表面赤字 :}+m[g  
apparent financial solvency 表面偿债能力 fK1^fzV  
apparent partner 表面合伙人 J?[}h&otQ  
application for personal assessment 个人入息课税申请书 wrEYbb  
application of fund 资金应用 EWp'zbWP  
application to release as liquidator and to destruct the books of accounts and documents W't.e0L<6  
申请免除清盘人职务及毁灭帐簿与文件 IEQ6J}L  
appointed actuary 委任精算师 12S[m~L%  
appointed auditor 委任核数师；委任审计师 &Tn7  
appointed trustee 委任的受托人 dY$jg  
appointer 委任人 *rmwTD"  
apportioned pro rata 按比例分摊 9 :FzSD   
apportionment 分配；分摊 uTIl} N  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 tg%C>O  
apportionment formula 分摊方程式 1IeB_t  
apportionment of estate duty 遗产税的分摊 InfUH8./t  
appraisal 估价；评估 idGhWV'  
appreciable growth 可观增长 tbq_Rg7s  
appreciable impact 显着影响 Ku<_N]9  
appreciable increase 可观增长 &k0c|q]  
appreciation 增值；升值 zE
_t(B(Q  
appreciation against other currencies 相对其他货币升值 gLQbA$gB  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~\~XD+jy"  
appreciation tax 增值税 *h Bo,   
appropriation 拨款；拨用；拨付 d
A' h7D  
appropriation account 拨款帐目 xx EcmS#>  
Appropriation Bill 拨款法案 5:x .<  
appropriation-in-aid system 补助拨款办法 #7dM %  
approved assets 核准资产 BGZvgMxLJ  
approved basket stock 认可一篮子证券 /u N3"m5i  
approved budget 核准预算 QAK.Qk?Qu  
approved charitable donation 认可慈善捐款 RWK##VHK  
approved charitable institution 认可慈善机构
Dwi[aC+k  
approved currency 核准货币；认可货币 f')3~)"  
approved estimates 核准预算 iT"H%{+~  
approved estimates of expenditure 核准开支预算 liG3   
approved overseas insurer 核准海外保险人 '<KzWxuC  
approved overseas trust company 核准海外信托公司 K)n0?Q_>  
approved pooled investment fund 核准汇集投资基金 pgU4>tyD  
approved provident fund scheme 认可公积金计划 -Drm4sTpDb  
approved provision 核准拨款 lL6qK&;  
approved redeemable share 核准可赎回股份 J"O#w BM9  
approved regional stock 认可地区性证券 %Q[+bN[/  
approved retirement scheme 认可退休金计划 m[!AOln)  
approved subordinated loan 核准附属贷款  zFk@Y  
arbitrage 套戥；套汇；套利 y1zep\-D  
arbitrageur 套戥者；套汇者 Ea2&7  
arbitrary amount 临时款项 dL!K''24{  
arrangement 措施；安排；协定 p!w}hB598  
arrears 欠款 k.CHMl]  
arrears of pay 欠付薪酬 > [|SF%  
arrears of revenue 逾期未收税款；逾期未收的帐项 s7#|'jhZt  
articles of association 组织章程；组织细则；组织章程细则 !kg)84C[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L7&|  
ascertainment of profit 确定利润 L~~Dj:%uq  
"Asia Clear" “亚洲结算系统” iWNTI  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 )QiHe}  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 R WU,v{I9  
Asian Development Fund [ADF] 亚洲发展基金 qnZ`]?  
Asian dollar bond 亚洲美元债券 ;o0o6pF  
Asian dollar market 亚洲美元市场 7f`x-iH!]7  
Asian dollar rate 亚洲美元利率 )gAFz+  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Q`X5W  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 N~A#itmdx  
asked price 沽盘；喊价；索价；卖方报价 k<3_!?3  
assessable income 应评税入息 *>XY' -;2e  
assessable loss 应评税亏损 #O.-/&Z  
assessable profit 应评税利润 G ]mX+?  
assessable value 应评税值 .cX,"2;n  
assessed profit 估定利润 lZu
pn?  
assessed value 经评估价值 AFcA5:ja  
assessment 评税；评定；估价；评税单 I#tEDeF2  
assessment number 评税编号；估价编号 aE2 3[So  
assessment of additional tax 补加税评税 ]\:FFg_O6t  
assessment of performance 业绩评估；实绩评价 4c_F>Jw[  
Assessor 评税主任 6@HY+RC
x  
asset price bubbles 资产价格泡沫 tKUy&]T  
asset-backed securities 具资产保证的证券 UW[{Y|oE  
assets accretion 资产增值 NR)[,b\v  
assets and liabilities 资产与负债 CQcb !T  
assets betterment statement 资产递增表；资产改进表 "rA:;ntz  
assets lending 实物放款；有抵押贷款 fJ3qL#'  
assets of the company passing on the death 死者去世时转移的公司资产 ?ixzlDto\  
assets pledged as security for liabilities 用作负债抵押的资产 #2!M+S  
assets portfolio 资产投资组合 $PQlaivA  
assets price 资产价格 I({ 7a i  
assets quality 资产质素 \..(!>,%F  
assets realization 资产变现 It\ob7n  
assets refinancing arrangement 资产再集资安排 ^Y:Q%?uB/  
assets securitization 资产证券化 T7.u7@V2  
assets situated outside Hong Kong 在香港以外地方的资产 "lf_`4  
assets stripping 削减资产；拆卖资产 PHa#;6!5  
assets value 资产值 uhLg2G^h  
assignee 承让人 ^JMSe-  
assignment 转让；转让书；转让契 &xqe8!FeA  
assignment of interest 权益转让 : |c,.uO  
assignment of letters patent and trade mark 专利证书及商标转让 @zJ#16Vi  
assignment of property 物业转让；物业转让书 }m<)$.x|P  
assignment right 转让权 Te#wU e-|  
assignor 转让人 V6d*O`  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 *X;g Y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 m`c(J1Et  
associate member 附属会员 `Vwj|[0k  
associated body corporate 相联法人团体 wz!]]EQ!o  
associated company 相联公司；联属公司 4[!&L:tR  
associated corporation 相联法团 ^~5tntb.  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] NoJo-vo*  
公认会计师公会〔英国〕 -7">A~c  
Association of Futures Exchange Brokers 香港期货经纪协会 .6E7 R  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 AMYoSc  
association of underwriters 承保人组织 A_%}kt (6  
assumption of control 接管 gHlahg  
assurance 担保；保险；转易；转易书 5Wi5`8m  
assurance of interest 权益的转易 ]~(Ipz2NP  
at 19XX price 按一九ＸＸ年价格计算 g-%uw[pf  
at a discount 按赔价计算；按贴水价格计算；打折扣 t MB;GIb#  
at a premium 按溢价计算；按升水价格计算 i c]f o  
at call 通知付款；按通知 *qG=p`  
at constant market price 按固定市价计算  j>s%q.  
at constant price 按固定价格计算 ,7M9f  
at cost 按成本计算 C_#0Y_O  
at current market price 按当时市价计算；按现时市价计算 F ,{nG[PL  
at current price 按当时价格计算；按现时价格计算 m`
9)DsR N  
at factor cost 按要素成本计算；按生产要素成本计算 %'* |N[  
at money-of-the-day price 按付款当日价格计算 YS{  
at or better 按指定或较佳价位〔买卖指令〕 vfegIoZ  
at par 按面值计算；平价 2+GF:[$  
at sight 见票即付 2uWzcy ?F  
at the close 按收市盘 ,[bcyf  
at the opening 按开市盘 'EREut,>'  
attestation 见证；见证条款 _uHyE }d  
at-the-money option 平价期权 kQIWDN  
attorney 受权人；受托代表人 Ok6Y&#'P  
attornment 新拥有人承认书 SQ5*?u\  
attributable profit 可归属利润 eS@RA2  
attributable share value 可归属股份价值 f8?K_K;\   
Auckland Stock Exchange 奥克兰证券交易所 YQN=.Wtc  
auction 拍卖 J&a8
87  
auctioneer 拍卖商 =WEfo;  
audit 审计；核数 -"a+<(Y  
Audit Commission 审计署 &,&+/Sr11  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] @R2|=ox  
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〕 @-b}iP<T  
audit review 帐目审查 H[,.nH_>+  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 r 'jVF'w  
audited account 审计帐目；经审计的帐目 _n}!1(xYa`  
audited annual account 经审计的周年帐目 Y+?bo9CES!  
audited balance sheet 经审计的资产负债表 x\Sp~]o3C  
auditor 核数师；核数主任；审计师 T"d]QYJS  
auditor's certificate 核数师证明书；审计师证明书 il-&d]AP  
auditor's report 核数师报告；审计师报告 /2HwK/RZ  
Aussie bond 澳元债券 Lp ]d4"L;3  
austerity budget 紧缩预算 ~82jL%-u  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 RV(}\JU  
Australia All Ordinaries Index 澳洲所有普通股票指数 +Kq>r|;  
Australian Dollar [AUD] 澳元  74Q?%X  
Australian Options Market 澳大利亚期权市场 g>im2AD+e  
Australian Securities Commission 澳洲证券事务监察委员会 o3WkbMJWM  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Z^fF^3x  
Australian Stock Exchange 澳大利亚证券交易所 ~hvhT}lE  
Austrian Schilling [ATS] 奥地利先令 e-}PJ%!,T  
authentication 认证；鉴证 aYj3a;EmU  
authority to purchase 委托购买证；委购书 8:&@MZQ&!  
authorization 认可；核准；授权；授权书 TVFGonVY  
authorization by direction 指示授权 %okEN!=  
authorization by instruction 指令授权 iD(K*[;lc  
authorization by warrant 令状授权 #Y18z5vo  
authorization of unit trust 单位信托的认可 z|b4w7I  
authorized agent 指定代理人 6PMu;#  
authorized capital 法定资本 y ph  
authorized clerk 出市员 N{9<Tf*  
authorized dealer 认可交易商 6U/wFT!7$  
authorized financial institution 认可财务机构 a|7V{pp=M  
authorized fund 认可基金 H1?1mH  
authorized fund house 获授权的基金公司；认可基金公司 K5.C*|w  
authorized institution 认可机构 iuHG9#n  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 |\_O8=B%  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 7>ODaj   
authorized insurer 获授权保险人；获认可承保人 zIo))L  
authorized investment 特准投资项目 mtOrb9`m  
authorized person 获授权人 D\`$  
authorized representative 获授权代表 W;-Qze\D  
authorized share capital 法定股本 I'@ }Yjm|  
automated quotation system 自动报价系统 @s IZ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] *Cb(4h-  
自动交易系统〔香港期货交易所有限公司〕 q$t& *O_  
automatic adjustment mechanism 自动调整机制 0Hz3nd?v  
automatic adjustment system 自动调整系统 }]s~L9_z['  
Automatic Clearing House 自动票据交换所 &1[5b8H;+  
automatic exchange rates accumulation system 自动化汇率累集系统 Xl aNR+  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ]52_p[hZ}<  
automatic teller machine [ATM] 自动柜员机 8D n]`}ok  
autopay 自动转帐 r=w%"3vb^  
available assets 可用资产 7]v-2 *  
available fiscal reserve 现存财政储备 gvU6p[D  
available profit 可用利润 +.R-a+y3  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 8EE7mEmLH  
average 平均；平均数；海损 3Q]MT  
average basic salary 平均基本薪金 Yr31GJ}K  
average consumer expenditure 平均消费开支；一般消费开支 SUVr&S6Nk  
average cost 平均成本 ~T-.k 7t  
average cost of land production 增辟土地平均成本 aFSZYyPxwv  
average daily turnover 平均每日成交额 ,f1wN{P  
average daily wage rate 平均每日工资率 eP2 yU  
average expenditure pattern 平均开支模式 {Y@[hoHtF  
average growth rate 平均增长率 >'T%=50YH  
average net fixed assets 固定资产平均净值 o&AUB`.9~  
average of relatives 相对价格平均数 k Z3tz?D
u  
average price 平均价格 ;4_n:XUgo;  
average propensity to consume 平均消费倾向；一般消费倾向 ~J2Q0Jv  
average propensity to save 平均储蓄倾向；一般储蓄倾向 9qW,I|G  
average rate 平均率 X%-4x  
average revenue 平均收入；平均收益 wd]Yjr#%Ii  
average stock 平均库存；平均存货 
t!=S[  
average yearly rent 平均年租 <7&b|f$CL  
avoidance of double taxation 避免双重课税 k@Tt,.];  
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 aj,ZM,Ad  
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