一些有用的会计术语(也不知道发的地方对不对)A

A: uGpLh0  
A share Ａ股；甲类股份 -2B3 xIZJ  
abatement of tax 减税；减扣免税额 _$KEE|9  
ABN AMRO Bank N.V. 荷兰银行 ,4HZ-|EOZ  
above-the-line expenditure 线上项目支出；经常预算支出 puAjAvIax  
above-the-line receipt 线上项目收入；经常预算收入 Oq*;GR(Q  
ABSA Asia Limited 南非联合亚洲有限公司 Oy_%U*  
absolute change 绝对数值变更 | Di7,$c  
absolute expenditure 实际开支 y>>)Yo&|  
absolute guideline figure 绝对准则数字 *cP(3n3]R  
absolute interest 绝对权益 Aa+<4 R  
absolute order of discharge 绝对破产解除令 kx,3[qe'S  
absolute profit margin 绝对利润幅度 %v4*$E!f  
absolute value 实值；绝对值 DX_?-jw})f  
absolutely vested interest 绝对既得权益 VA5f+c
/ %  
absorbed cost 已吸收成本；已分摊成本 v^dQ%+}7>  
absorption 吸收；分摊；合并 1hY%ZsjC  
absorption rate 吸收率；摊配率；分摊率 &~:+2  
ACB Finance Limited 亚洲商业财务有限公司 d7G DIYH<  
acceptable form of reciprocity 合理的互惠条件 Q9Vj8JO"{  
acceptable rate 适当利率；适当汇率 4Opf[3]  
acceptance agreement 承兑协议 4I8QM&7  
acceptance for honour 参加承兑 wvmcD%   
acceptor 承兑人；接受人；受票人 $It3}?>C'  
acceptor for honour 参加承兑人 BA8g[TA7K  
accident insurance 意外保险 t|m=X  
Accident Insurance Association of Hong Kong 香港意外保险公会 y!c<P,Lt3f  
accident insurance scheme 意外保险计划 T3NH8nH9"z  
accident year basis 意外年度基准 w<u@L  
accommodation 通融；贷款 >dJ[1s]  
accommodation bill 通融票据；空头票据 1i&|}"  
accommodation party 汇票代发人 LP'~7FG  
account balance 帐户余额；帐户结余 RiZ)#0  
account book 帐簿 22/"
0=2g  
account collected in advance 预收款项 ~t1?oJ  
account current book 往来帐簿 ~ycWcZi>  
account of after-acquired property 事后取得的财产报告 2f6BZ8H+Z  
account of defaulter 拖欠帐目 wb>"'%  
account payable 应付帐款 A,EuUp  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 n_(f"Uv  
account receivable 应收帐款 \}J"`J\Q  
account receivable report 应收帐款报表 uO>pl37@  
account statement 结单；帐单；会计财务报表 2^%O%Pc  
account title 帐户名称；会计科目 I9e3-2THfj  
accountant's report 会计师报告 J1w,;T\55  
Accountant's Report Rules 会计师报告规则 NiYT%K%  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5<M$ XT  
Accounting Arrangements 《会计安排》 \dbaY:(  
accounting basis 会计基础 GX=U6n>  
accounting by Official Receiver 破产管理署署长呈交的帐目 J"-/ok(<@  
Accounting Circular 《会计通告》 *v$j n  
accounting class 会计类别 ?pWda<&  
accounting date 记帐日期；会计结算日期 N/eus"O;  
accounting for money 款项核算 i|rCGa0}  
Accounting Officer 会计主任 fohZ&f|>  
accounting period 会计报告期；会计期 DzIV5FG  
accounting policy 会计政策；会计方针 P%;lHC #i  
accounting practice 会计惯例 @~}~;}0x  
accounting principle 会计准则 RivhEc1h%  
accounting record 会计记录 ?{P$|:ha  
accounting report 会计报告 >sZ_I?YDs  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 p=V1M-  
Accounting Society of China 中国会计学会 1vYa&!  
accounting statement 会计报表 9g|99Z  
accounting system 会计制度；会计系统 e8M0Lz#}  
accounting transaction 会计事项；帐务交易 8JXS:J.|v  
accounting treatment 会计处理 #qARcxbK|  
accounting year 会计年度 i91k0q*di  
accretion 增值；添加 X]
D:vuB  
accrual 应计项目；应累算数目 a'g&1N0Rc  
accrual basis 应计制；权责发生制 'w=aLu5dY  
accrual basis accounting 应计制会计；权责发生制会计 :`>tCYy;  
accrue 应累算；应计 CzIs_/  
accrued benefit 应累算利益 2%|n}V[  
accrued charges 应计费用 o;21|[z  
accrued cumulative preference share dividend 应累算的累积优先股股息 Tb!FO"o  
accrued expenses 应累算费用 yg4#,4---b  
accrued interest payable 应付利息；应计未付利息 $rJgBN  
accrued interest receivable 应收利息；应计未收利息 yMD3h$w3a  
accrued right 累算权益 CM6! 1 7  
accruing profit 应累算的利润 [{>3"XJ'  
accumulated fiscal reserve 累积财政储备 ;U3K@_  
accumulated profit 累积利润；滚存溢利 1p$*N  
accumulated reserve 累积储备 =?_:h`}  
accumulation of surplus income 累积收益盈余 gtIEpYN+  
acquired assets 既得资产 9Wg;M#c2Y|  
acquisition 收购；购置；取得 j'OXT<n*  
acquisition cost 购置成本 At'M? Q@v  
acquisition expenses 购置费用 P4LiU2C  
acquisition of 100% interest 收购全部股权 4|4 *rhwp  
acquisition of control 取得控制权 7{]L{j-  
acquisition of fixed assets 购置固定资产 MEM(uBYKOb  
acquisition of shell “买壳” 1h#/8X  
acquisition price 收购价 NZO86y
/  
act of God 天灾 7jHrLsB  
acting partner 执事合伙人 :9e4(7~ona  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ("YWJJ'H  
active partner 积极参与的合伙人 S..8,5mBH  
active trading 交投活跃  :YPi>L5  
actual circulation 实际流通 1!yd(p=cL  
actual cost 实际成本 xLms|jS  
actual expenditure 实际开支；实际支出 $inKI  
actual income 实际入息；实际收入；实际收益 j\NCoos  
actual market 现货市场 z "z  
actual price 现货价；实际价格 Mf !S'\  
actual profit 实际利润  vY"I  
actual quotation 实盘；实际价位；实际报价 o2;Eti  
actual year basis 按实际年度计算 i'10qWz  
actuals 实货 %&0/Ypp=  
actuarial investigation 精算调查 ~YenH  
actuarial principle 精算原则 =nO:R,U  
actuarial report 精算师报告 ]+b?J0|P<  
Actuarial Society of Hong Kong 香港精算学会 n/`!G?kvI  
actuarial valuation 精算师估值 .Yvy37n((  
actuary 精算师 lANi$ :aE  
ad referendum agreement 暂定协议；有待覆核的协定 ,tDLpnB@;  
ad valorem duty 从价税；按值征税 DliDBArxZ  
ad valorem duty system 从价税制 CpK:u! Dn  
ad valorem fee 从价费 fqBz"l>5A  
ad valorem tariff 从价关税 (XlvPcTi  
additional allowance 额外免税额 HH0ck(u_A*  
additional amount for unexpired risk 未过期风险的额外款额 ?NvE9+n  
additional assessable profit 补加应评税利润 0:-z+`RHE  
additional assessment 补加评税 ';}:*nZ//_  
additional commitment 额外承担 5s;@;V  
additional commitment vote 额外承担拨款 C(UWir3mW?  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额  w%::
~]  
additional dependent parent allowance 供养父母额外免税额 Spu;  
additional provision 额外拨款 l8:!{I?s=  
additional stamp duty 附加印花税 &gW<v\6,  
additional tax 补加税罚款；补加税款 kd_!S[  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !T2{xmHKv$  
adjudged bankrupt 被裁定破产 I8 [ *  
adjudicated bankrupt 裁定破产人 DC8\v+K  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 !&cfX/y8  
adjudication of bankruptcy 裁定破产；宣告破产 }@/Ox  
adjudication of insolvency 裁定无力偿还债务 y
Mzy!b Ky  
adjusted actual 经调整的实数；调整后的实数 97<Z,q72Y  
adjusted current assets 经调整的流动资产；调整后的流动资产 epG]$T![  
adjusted figure 经调整的数字；调整后的数额 1]Cbi7  
adjusted liabilities 经调整的负债；调整后的负债 (D6ks5Uui  
adjusted loss 经调整的亏损；调整后的亏损 4sX?O4p  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 [mNum3e  
adjusted profit 经调整的利润；调整后的利润 !vVW8hbp  
adjusted surplus 经调整的盈余额；调整后的盈余额 IWm@pfC+g  
adjusted value 经调整的价值；调整后的价值 CIsX$W  
adjustment 调整；修订；理算〔保险〕 =[[I<[BZq  
adjustment centre 调剂中心 \}%_FnP0ZU  
adjustment lag 调整过程的时间差距；调整时差 .3jijc j  
adjustment mechanism 调整机制 >o%X;U 3  
adjustment of loss 亏损调整 &y7=tEV  
adjustment process 调整过程；调整程序 p!)PbSw#  
adjustment range 调整幅度 2pvby`P4  
administered exchange rate 受管制汇率 S4c-i2Rq  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 i
3KAJ@  
administration expenses 行政费用 u\/TR#b  
administration fee 手续费；行政费 1<m.Q*  
administration in bankruptcy 破产管理 TaaCl#g$?  
administration order 遗产管理令 e>6W ^ )  
administrator 管理人；遗产管理人 o( mA(h  
administrator of the estate 遗产管理人 Mn3j6a  
admission of debt 债项承认书 8N$Xq\Da+>  
admission of proof 接纳债权证明 d>T8V(Bb  
advance 放贷款项；垫付款项；预支款项；预付款项  j=G  
advance account 暂支帐目；预付款帐户 Fe+(+ S  
advance compensation 预付补偿金 vO53?vN[m9  
advance from shareholder 股东垫款 W#kyD)(F  
advance pending reimbursement 预支以待日后付还 iQ1[60?)T  
advanced economy 先进经济体系 Wb#<ctM>  
advancement 预付；预付财产 VC_F Cz  
advances warrant 垫款令 =v!Z8zk=W  
advancing 贷出 WvoIh4]  
adverse balance 逆差 9$qw&j[  
adverse exchange 逆汇 -e?n4YO*\  
advertisement addressed to shareholders 在报章刊登的致股东通告 DZLEx{cm  
advice for collection 托收通知书 ?R4u>AHS@  
advice of drawing 提款通知书；汇票通知书 ,\1Rf
.  
advice of payment 付款通知 @HnahD  
Advisory Committee [Securities and Futures Commission] osmCwM4O  
谘询委员会〔证券及期货事务监察委员会〕 $P)-o?eer  
Advisory Committee on Diversification 经济多元化谘询委员会 pHye8v4fvi  
affidavit 誓章；遗产申报誓章 C-@M|K9A'  
affidavit of no receipt 述明无收款的誓章 @[`]w
`9Q7  
affiliate 联号；联营公司；附属公司 A|@d{g  
affiliated company 附属公司；联号；联营公司 k]P'D .  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 :Ig9n:  
affordability 负担能力 YHke^Ind
 
African Development Bank [AfDB] 非洲开发银行 (CtRU  
after-acquired property 事后取得的财产 *b!.9pK  
after-hours dealing 市后交易 6 {F#_.  
after-tax profit 税后盈利；税后利润；税后溢利 T,Q7 YI  
agency agreement 代理协议 3RI6+Cgmn  
agency expenses 代理机构的开支 uZ@qlq8  
agency fee 代理费 !>wu7u-  
Agency Law 《代理法》 a+CJJ3T-  
agent 代理人；承销人 ??|,wIRz  
agent of company 公司代理人 A[`c+&  
agent's fee 代理人费；经纪费 d_f*'M2Gv  
aggregate 总计；总数；总体数字 (&V)D?/hS  
aggregate amount 总款额；总额 |Q@(<'8=  
aggregate assets and liabilities 总体资产与负债 ftRdK>a D  
aggregate at constant price 按固定价格计算的总体数字 x_/l,4_  
aggregate demand 总需求 BeD>y@ it  
aggregate gross position 总持仓量 L_+Fin  
aggregate limit 总限额 R<hsG%BS(D  
aggregate of salaries tax 合计薪俸税 X+ybgB4(  
aggregate performance 总体表现；总体业绩 1W-kZ(e  
aggregate supply 总体供应 Lpnw(r9Y  
aggregate surplus 总盈余 #,FXc~V  
aggregate total 整体总额 &oJ[ *pQ  
aggregate value 总值；合计价值 a@9W'/?igk  
aggregated basis 合计基准 |mdf 
u=  
aggregated net chargeable income 合计应课税入息实额 0R0_UvsXU  
aggregation 合并计算；合计；总和 n$h+_xN  
aggregation of incomes of husband and wife 夫妇入息合并计算 $GQEdVSNo  
aggregation of property 财产的总和 ^JY:$)4["  
agio 差价；贴水 .b!HEi<F  
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》 ti]8_vP}*  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment teLZplC=f  
《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》 {K|ds($ 5  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment >MhZ(&iD  
《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》 q1 BpE8  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Qw_> l}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》 ;NAKU  
agreement for a settlement 授产协议 zWhzU|=8  
agreement for assignment 转让协议 aW;)-0+  
agreement for sale 售卖协议；买卖协议 Uxe]T  
agreement for sale and purchase 买卖协议 }dqOE-"I"n  
agreement for the payment of interest 支付利息协议 .vIRz-S  
agreement for the repayment of money 还款协议 }N,v&B  
agreement of reinsurance 再保险协议 =i2]qj\  
Agricultural Bank of China 中国农业银行 *+2BZZwT  
air passenger departure tax 飞机乘客离境税 Z^J)]UL/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 d7x6r3J$  
airport tax 机场税 -- IewW  
alcohol duty 酒精税 lQt,(@7]  
alienation 让与；让渡；转让 !:uh? RW  
alimony 生活费；赡养费 2$2@?]|?  
All Ordinaries Index [AOI] 所有普通股指数 31%3&B:Ts  
all risks 全险；综合险 B[f:T%  
All Sales Record for Stock Market 《股票市场成交报告》 9\E];~"iP  
Allied Capital Resources Limited 新联财务有限公司 jd"YaZOQ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 :;LaV  
allocation letter 拨款信件 !>+m46A  
allocation of fund 分配款项；预留款项 v0;dk(  
allocation of profit 利润分配；溢利分配 ]C|xo.=?]  
allocation warrant 拨款令 .Rb1%1bdc  
allotment 分配；配股 N>g6KgX{K  
allotment notice 股份配售通知；配股通知 ;qUd]c9oi  
allotment of shares 股份分配 s%m?Yh3  
allowable 可获宽免；免税的 bHTTxZ-%  
allowable business loss 可扣除的营业亏损 mM+^v[=  
allowable expenses 可扣税的支出 .\)e

k[?  
allowance 免税额；津贴；备抵；准备金 NID2$p  
allowance for debts 债项的免税额 B
HNJH  
allowance for depreciation by wear and tear 耗损折旧免税额 {n<1uh9~$8  
allowance for funeral expenses 殡殓费的免税额 UD5
h

k  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 OKj\>3  
allowance for repairs and outgoings 修葺及支出方面的免税额 *Ct ^jU7  
allowance to debtor 给债务人的津贴 6pZ/C<Y|W  
alteration of capital 资本更改 6$csFW3R  
alternate trustee 候补受托人 X&@>M}  
amalgamation 合并 b=L|GV@$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 n
^|7ycB'  
ambit of charges 征税范围；收费范围 }Py Z{yS  
amended valuation 经修订的估值 [Z1,~(3  
American Commodities Exchange 美国商品交易所 ?fpI,WFu  
American Express Bank Limited 美国运通银行 O31.\ZR2  
American Stock Exchange 美国证券交易所 )o&}i3~Q  
amortization 摊销 [W dxMU  
amount due from banks 存放银行同业的款项 c.>OpsF  
amount due from banks abroad 存放海外银行同业的款项 S6_dmTV*  
amount due from holding companies 控股公司欠款 0nR_I^  
amount due from local banks 存放本港银行同业的款项 w'mn O'%  
amount due to banks 银行同业的存款 78]( ZYJV  
amount due to banks abroad 海外银行同业的存款 UVsF !0  
amount due to holding companies 控股公司存款 fnFIw=d  
amount due to local banks 本港银行同业的存款 1=~##/at  
amount due to outport banks 外埠银行同业的存款 `YBHBTG'o!  
amount for note issue 发行纸币的款额 `#j;\  
amount of bond 担保契据的款额 H]M[2C7#N  
amount of consideration 代价款额 nQfSQMg  
amount of contribution 供款数额 ytfr'sr/  
amount of indebtedness 负债款额 M=EV^Tw-=  
amount of principal of the loan 贷款本金额 Of<Vr.m{R  
amount of rates chargeable 应征差饷数额 ag!q:6&  
amount of share capital 股本额 rC,ZRFF  
amount of sums assured 承保款额 #
g1,U7vv8  
amount of variation 变动幅度 ),-MrL8c%  
amount of vote 拨款数额 _M
- PF$  
amount payable 应付款额 7|)K!  
amount receivable 应收款额 C}:_&^DQ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 yoBR'$-=  
analysis 分析 Uo|T6N  
ancillary risk 附属风险 NnY+=#j7L  
annual account 周年帐目；周年帐目报表；年度决算；年结 1{h,LR  
annual accounting date 年结日期 }
. V!|R,  
annual allowance 每年免税额；年积金；年度津贴；年津 U-q:Y-
h  
annual balance 年度余额 LcHe5Bv%  
annual disposable income 每年可动用收入 Wr4Ob*2iD  
annual estimates 周年预算 9tCF m.m  
annual fee 年费 b X/%Q^Y  
annual general meeting 周年大会 4L
&Rs;  
annual growth rate 年增率；每年增长率 l?x'R("{  
annual long-term supplement 长期个案每年补助金 TO] cZ
Z<  
annual pensionable emolument 可供计算退休金的年薪 ;\Pq  
annual report 年报 Z. xOO|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 j3/K;U/SGJ  
annual return 周年报表；周年申报表；每年报税表格  .V l  
Annual Return Rules 《周年报表规则》 <bh!wf6;  
annual review of consumer prices 每年消费物价回顾 :8lqo%5  
annual roll-forward basis 逐年延展方式 su~J:~q  
annual salary 年薪 nYnv.5  
annual statement 年度报表；年度决算表 mnq1WU;<  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 __-V_(/b,x  
annuitant 年金受益人 *1U"uJno  
annuity 年金 D<bHRtP  
annuity contract 年金合约 l9{.~]V  
annuity on human life 人寿年金 |vh{Kb@  
antecedent debt 先前的债项 ;n/04z  
ante-dated cheque 倒填日期支票 Ve[&_(fP  
anticipated expenditure 预期开支 6>Is-/hsy  
anticipated net profit 预期纯利 }FC(Z-g  
anticipated revenue 预期收入 'L veCi_  
anti-inflation measure 反通货膨胀措施 :g)`V4%  
anti-inflationary stance 反通货膨胀立场 hx;0h&L  
apparent deficit 表面赤字 7qhX`$  
apparent financial solvency 表面偿债能力 H\=S_b1wo  
apparent partner 表面合伙人 [4\n(/  
application for personal assessment 个人入息课税申请书 GbBz;ZV%z,  
application of fund 资金应用 2P?|'U  
application to release as liquidator and to destruct the books of accounts and documents 5 r&n  
申请免除清盘人职务及毁灭帐簿与文件 a,?u 2  
appointed actuary 委任精算师 \7*"M y*  
appointed auditor 委任核数师；委任审计师 qW9~S0sl  
appointed trustee 委任的受托人 B>e},!  
appointer 委任人 4@Xd(F_d  
apportioned pro rata 按比例分摊 j\uPOn8k  
apportionment 分配；分摊 F{ sPQf'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 dpB\=  
apportionment formula 分摊方程式 1&utf0TX6q  
apportionment of estate duty 遗产税的分摊 .J2tm2]"EZ  
appraisal 估价；评估 lXu6=r  
appreciable growth 可观增长 <USr$  
appreciable impact 显着影响 z_t%n<OvK  
appreciable increase 可观增长 <io;d$=}  
appreciation 增值；升值 GFYHt!&[\  
appreciation against other currencies 相对其他货币升值 UiN6-{v<2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升

91}kBj  
appreciation tax 增值税 ko`KAU<T_  
appropriation 拨款；拨用；拨付 SfGl*2  
appropriation account 拨款帐目 R9^RG-x  
Appropriation Bill 拨款法案 `:fh$V5J>  
appropriation-in-aid system 补助拨款办法 N=TDywRI  
approved assets 核准资产 @-aMj  
approved basket stock 认可一篮子证券 QfI@=Kbg%#  
approved budget 核准预算 3t:/Guyom8  
approved charitable donation 认可慈善捐款 &h;J_Ps  
approved charitable institution 认可慈善机构 Kbqx)E$iL  
approved currency 核准货币；认可货币 D+CP?} /  
approved estimates 核准预算 je5GZFQw  
approved estimates of expenditure 核准开支预算 k6^!G"  
approved overseas insurer 核准海外保险人 eq7>-Dmi@  
approved overseas trust company 核准海外信托公司 ]+@I]\S4  
approved pooled investment fund 核准汇集投资基金 $/$ 5{<  
approved provident fund scheme 认可公积金计划 ^<+V[=X  
approved provision 核准拨款 hta y-  
approved redeemable share 核准可赎回股份 {3|h^h_R  
approved regional stock 认可地区性证券 Jm]P,jaLc  
approved retirement scheme 认可退休金计划 ECLQqjB  
approved subordinated loan 核准附属贷款 &&`-A6`p  
arbitrage 套戥；套汇；套利 unAu8k^  
arbitrageur 套戥者；套汇者 /fC8jdp&  
arbitrary amount 临时款项
i-`J+8|d  
arrangement 措施；安排；协定 v|;}}ol  
arrears 欠款 g I@I.=y  
arrears of pay 欠付薪酬 K&TO
8   
arrears of revenue 逾期未收税款；逾期未收的帐项 +y9WJ   
articles of association 组织章程；组织细则；组织章程细则 Ag0)> PD^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 DkeFDzQ5  
ascertainment of profit 确定利润 U$wD'v3pw  
"Asia Clear" “亚洲结算系统” DY8w\1g"  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 QK(w2`  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 .%x%(olf  
Asian Development Fund [ADF] 亚洲发展基金 V-w{~  
Asian dollar bond 亚洲美元债券 Y]:Ch (Q  
Asian dollar market 亚洲美元市场 |&AZ95v   
Asian dollar rate 亚洲美元利率 2#xz,RM.  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 uu;1B.[b  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 gEkH5|*Y  
asked price 沽盘；喊价；索价；卖方报价 E}8wnrxf  
assessable income 应评税入息 0E/,l``p  
assessable loss 应评税亏损 ^?-wov$  
assessable profit 应评税利润 4-~S"T8<u  
assessable value 应评税值 roHJ$~q?  
assessed profit 估定利润 oS#PBql4  
assessed value 经评估价值 noQS bI @  
assessment 评税；评定；估价；评税单 4ZrRgx2MD  
assessment number 评税编号；估价编号 P,={ C6*  
assessment of additional tax 补加税评税 ja+PVf  
assessment of performance 业绩评估；实绩评价 ]r(s02  
Assessor 评税主任 aW;DfH  
asset price bubbles 资产价格泡沫 N2$uw@s  
asset-backed securities 具资产保证的证券 %O\zYtQR  
assets accretion 资产增值 \??20iz  
assets and liabilities 资产与负债 ^/DP%^D  
assets betterment statement 资产递增表；资产改进表 y.Y;<UGu  
assets lending 实物放款；有抵押贷款 Q> J9M`a  
assets of the company passing on the death 死者去世时转移的公司资产 }C<$q  
assets pledged as security for liabilities 用作负债抵押的资产 9UE)4*5  
assets portfolio 资产投资组合 7~m[:Eg6[s  
assets price 资产价格 v)%0`%nSR  
assets quality 资产质素 tDn:B$*}W,  
assets realization 资产变现 1Y(NxC0P=g  
assets refinancing arrangement 资产再集资安排 4)NbQ[  
assets securitization 资产证券化 {&0u:  
assets situated outside Hong Kong 在香港以外地方的资产 S)=3%toS>  
assets stripping 削减资产；拆卖资产 VrnZrQj<  
assets value 资产值 Ktn:6=,  
assignee 承让人 #-8%g{  
assignment 转让；转让书；转让契 pra0:oHN  
assignment of interest 权益转让 o&:'MwU  
assignment of letters patent and trade mark 专利证书及商标转让 2OsS+6,[x  
assignment of property 物业转让；物业转让书 !6*m<#Qm  
assignment right 转让权 W>y&  
assignor 转让人 }5]7lGR  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 9oTtH7%  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 7)dCdO  
associate member 附属会员 b;IzK'  
associated body corporate 相联法人团体 J)._&O$  
associated company 相联公司；联属公司 0Q!/A5z  
associated corporation 相联法团 uXo?  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] x<\5Jrqt  
公认会计师公会〔英国〕 Df.eb|[{  
Association of Futures Exchange Brokers 香港期货经纪协会 OZ6:u^OS]  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 xt1Ug~5  
association of underwriters 承保人组织 1Ms_2  
assumption of control 接管 8M8Odz\3 q  
assurance 担保；保险；转易；转易书 X|dlVNL8p  
assurance of interest 权益的转易 NY"+Qw@$  
at 19XX price 按一九ＸＸ年价格计算 < %{?Js  
at a discount 按赔价计算；按贴水价格计算；打折扣 p&k%d, *  
at a premium 按溢价计算；按升水价格计算 kV@?Oj.&I,  
at call 通知付款；按通知 rBZ0Fx$/[  
at constant market price 按固定市价计算 W}'l8z]   
at constant price 按固定价格计算 Mew,g:m:  
at cost 按成本计算 jhH&}d9  
at current market price 按当时市价计算；按现时市价计算 ) m(!lDz3  
at current price 按当时价格计算；按现时价格计算 Wg\MaZ6Di  
at factor cost 按要素成本计算；按生产要素成本计算 BI+x6S>d  
at money-of-the-day price 按付款当日价格计算 P`AW8Y6o  
at or better 按指定或较佳价位〔买卖指令〕 =2e{T J/  
at par 按面值计算；平价 ~'w]%rh!  
at sight 见票即付 fxknfgbg  
at the close 按收市盘 UT_kw}1o  
at the opening 按开市盘 ,ut7`_Fy  
attestation 见证；见证条款 kc/"  
at-the-money option 平价期权 \HQw$E/p  
attorney 受权人；受托代表人 B,U|

V  
attornment 新拥有人承认书 9Xh1i`.D  
attributable profit 可归属利润 ;*njS1@  
attributable share value 可归属股份价值 uP$C2glyz  
Auckland Stock Exchange 奥克兰证券交易所 aW_Pv~  
auction 拍卖 /z`.-D(  
auctioneer 拍卖商 |o<c`:;kt  
audit 审计；核数 sQBKzvFO3  
Audit Commission 审计署 Q PrP3DK  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] aY0{vX  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 6o&ZS @  
audit review 帐目审查 `APeS=< &  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 G.]'pn  
audited account 审计帐目；经审计的帐目 !3`X Gg  
audited annual account 经审计的周年帐目 jx14/E+^  
audited balance sheet 经审计的资产负债表 qi$nG_<<Z  
auditor 核数师；核数主任；审计师 %>Mcme>(W  
auditor's certificate 核数师证明书；审计师证明书 5O[\gd-  
auditor's report 核数师报告；审计师报告 0( q:K6zI}  
Aussie bond 澳元债券 )3.=)?XW  
austerity budget 紧缩预算 [xo-ZDIoG  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 {Kz!)uaC  
Australia All Ordinaries Index 澳洲所有普通股票指数 SvQ!n4 $  
Australian Dollar [AUD] 澳元 *yYeqm  
Australian Options Market 澳大利亚期权市场 VI]~uTV  
Australian Securities Commission 澳洲证券事务监察委员会 V-dyeb  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 _6-N+FI  
Australian Stock Exchange 澳大利亚证券交易所
HT7I~]W  
Austrian Schilling [ATS] 奥地利先令 l'7'G$v  
authentication 认证；鉴证 ^ddC a  
authority to purchase 委托购买证；委购书 eh}|Wd7J  
authorization 认可；核准；授权；授权书 B*:W`}G]_c  
authorization by direction 指示授权 ?-JW2 E"uT  
authorization by instruction 指令授权 Q7-'5s  
authorization by warrant 令状授权 OmlM9cXm^4  
authorization of unit trust 单位信托的认可 Zs2;VW4RW  
authorized agent 指定代理人 ]z8Th5a?o  
authorized capital 法定资本 '&/~Sh$%  
authorized clerk 出市员 Cd|rDa  
authorized dealer 认可交易商 o_a'<7\#i  
authorized financial institution 认可财务机构 |k#EYf#Y  
authorized fund 认可基金 pgPm0+N  
authorized fund house 获授权的基金公司；认可基金公司 S 9|^VU  
authorized institution 认可机构 MavidkS  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 \%_sL#?  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 b%7zu}F  
authorized insurer 获授权保险人；获认可承保人 b9VI(s>  
authorized investment 特准投资项目 }Z)YK}_1  
authorized person 获授权人 Q w)U  
authorized representative 获授权代表 w5=<}1`St  
authorized share capital 法定股本 )JY#8,{w  
automated quotation system 自动报价系统 kQ"Ax? b  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] oiOu169]  
自动交易系统〔香港期货交易所有限公司〕 iUq_vQ@}}  
automatic adjustment mechanism 自动调整机制 @H}{?-XyA  
automatic adjustment system 自动调整系统 z9w]{Zd_,d  
Automatic Clearing House 自动票据交换所 NIHcX6Nw  
automatic exchange rates accumulation system 自动化汇率累集系统 U/ax`_  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 m -0}Pe9L  
automatic teller machine [ATM] 自动柜员机 mQ3gp&d3W  
autopay 自动转帐 5w5"rcV  
available assets 可用资产 0E9 lv"3o  
available fiscal reserve 现存财政储备 ,/Q`gRBh"  
available profit 可用利润 SgkW-#  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 i ^, $/  
average 平均；平均数；海损 5?.!A 'zb  
average basic salary 平均基本薪金 A@Cvx7X  
average consumer expenditure 平均消费开支；一般消费开支 8S5Q{[!  
average cost 平均成本 J^!wk
9q  
average cost of land production 增辟土地平均成本 MzF,is  
average daily turnover 平均每日成交额 F~/~_9RJ  
average daily wage rate 平均每日工资率 *;T'=u_lR  
average expenditure pattern 平均开支模式 &5*t*tI  
average growth rate 平均增长率 *Ag3qnY  
average net fixed assets 固定资产平均净值 uK0L>
  
average of relatives 相对价格平均数 9{0%M  
average price 平均价格 xeKm} MN]S  
average propensity to consume 平均消费倾向；一般消费倾向 ,YRBYK:  
average propensity to save 平均储蓄倾向；一般储蓄倾向 8%p+:6kP5  
average rate 平均率 ),H1z`c&I  
average revenue 平均收入；平均收益 E
:;MI{;7  
average stock 平均库存；平均存货 ~MP/[,j`  
average yearly rent 平均年租 SNf~%B?`L  
avoidance of double taxation 避免双重课税 &yI>A1  
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 ]2{]TJ@B  
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