一些有用的会计术语(也不知道发的地方对不对)A

A: &T ^bv*P  
A share Ａ股；甲类股份 |oePB<N  
abatement of tax 减税；减扣免税额 ^; }Y ZBy  
ABN AMRO Bank N.V. 荷兰银行 x8C *  
above-the-line expenditure 线上项目支出；经常预算支出 P)hGe3  
above-the-line receipt 线上项目收入；经常预算收入 `Tk~?aY  
ABSA Asia Limited 南非联合亚洲有限公司 9
l|*E  
absolute change 绝对数值变更 3<[q>7X  
absolute expenditure 实际开支 $" =3e]<  
absolute guideline figure 绝对准则数字 5`lVC$cP  
absolute interest 绝对权益 :~ &#9  
absolute order of discharge 绝对破产解除令 r gi4>  
absolute profit margin 绝对利润幅度 b`Jsu!?{  
absolute value 实值；绝对值 OHnsfXO_V  
absolutely vested interest 绝对既得权益 SL\15`[{  
absorbed cost 已吸收成本；已分摊成本 &Z9rQH81f>  
absorption 吸收；分摊；合并 SLH;iqPT  
absorption rate 吸收率；摊配率；分摊率 CHjm7  
ACB Finance Limited 亚洲商业财务有限公司 +1\t0P24  
acceptable form of reciprocity 合理的互惠条件 e5"5 U7  
acceptable rate 适当利率；适当汇率 JL<<EPC  
acceptance agreement 承兑协议 mtw{7E  
acceptance for honour 参加承兑 NSR][h_  
acceptor 承兑人；接受人；受票人 7<K=G2_:  
acceptor for honour 参加承兑人 *Uf>Xr&  
accident insurance 意外保险 m%.[|sZ3EM  
Accident Insurance Association of Hong Kong 香港意外保险公会 )YZx]6\l)  
accident insurance scheme 意外保险计划 =+[`9  
accident year basis 意外年度基准 myd:"u,}9  
accommodation 通融；贷款 # $'H?lO  
accommodation bill 通融票据；空头票据 I= cayR  
accommodation party 汇票代发人 :KGPQ@:O  
account balance 帐户余额；帐户结余 8.7lc2aX  
account book 帐簿 \>{;,f  
account collected in advance 预收款项 +=nWB=iCb  
account current book 往来帐簿 `7?EE1o  
account of after-acquired property 事后取得的财产报告 Q~rE+?n9F  
account of defaulter 拖欠帐目 41Ab,  
account payable 应付帐款 m6A\R KJ'  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 6.[3N~pq  
account receivable 应收帐款 ;hEeFJ=/G  
account receivable report 应收帐款报表 1F+JyZK}w  
account statement 结单；帐单；会计财务报表 )@=fGNDt  
account title 帐户名称；会计科目 [dqh-7  
accountant's report 会计师报告 ''q#zEf6  
Accountant's Report Rules 会计师报告规则 L!`PM.:9  
accounting and auditing procedure 会计与审计程序；会计与核数程序 !HP=Rgh  
Accounting Arrangements 《会计安排》 dVn_+1\L  
accounting basis 会计基础 Q]$pg5O  
accounting by Official Receiver 破产管理署署长呈交的帐目 &;<'AF  
Accounting Circular 《会计通告》 Q
HnC(b  
accounting class 会计类别 j6L(U~%  
accounting date 记帐日期；会计结算日期 O.8k [Ht  
accounting for money 款项核算 1?Tj  
Accounting Officer 会计主任 H!l9a  
accounting period 会计报告期；会计期 h2i1w^f  
accounting policy 会计政策；会计方针 IABF_GwF  
accounting practice 会计惯例 CT'#~~QB  
accounting principle 会计准则 XPnHi@x  
accounting record 会计记录 !!cN4X  
accounting report 会计报告 ::-*~CH)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Yn0iu$;n  
Accounting Society of China 中国会计学会 Az:A,;~+,!  
accounting statement 会计报表 x,fL656t  
accounting system 会计制度；会计系统 rfr]bq5  
accounting transaction 会计事项；帐务交易 o1-_BlZ  
accounting treatment 会计处理 LyL(~Jc|  
accounting year 会计年度 *u< ZQq  
accretion 增值；添加 |.-Muv  
accrual 应计项目；应累算数目 b"B:DDw00  
accrual basis 应计制；权责发生制 Nu'ox. V  
accrual basis accounting 应计制会计；权责发生制会计 rFp>A
`TJ  
accrue 应累算；应计 #]Jg>  
accrued benefit 应累算利益 k)W&ZY  
accrued charges 应计费用 uH[:R vC0  
accrued cumulative preference share dividend 应累算的累积优先股股息 Vjd>j; H  
accrued expenses 应累算费用 y! QYdf?  
accrued interest payable 应付利息；应计未付利息 \p]B8hLW  
accrued interest receivable 应收利息；应计未收利息 vF/wV'Kk  
accrued right 累算权益 /!`xqG#  
accruing profit 应累算的利润 ;V?d;O4u  
accumulated fiscal reserve 累积财政储备 Mz\l C)\B  
accumulated profit 累积利润；滚存溢利 +oL@pp0  
accumulated reserve 累积储备 15r=d  
accumulation of surplus income 累积收益盈余 *%E\mu,,c  
acquired assets 既得资产 1+YqdDqQ  
acquisition 收购；购置；取得 4yjIR?  
acquisition cost 购置成本 ''3I0X*!  
acquisition expenses 购置费用 NFR>[L V  
acquisition of 100% interest 收购全部股权 E>`|?DE@  
acquisition of control 取得控制权 *N"CV={No  
acquisition of fixed assets 购置固定资产 vhcp[=e :  
acquisition of shell “买壳” n|KYcU#  
acquisition price 收购价 vo%"(!  
act of God 天灾 Iga#,k+%  
acting partner 执事合伙人 UM<s#t`\3  
active market 买卖活跃的市场；交投畅旺的市场；旺市  Lw%_xRn)  
active partner 积极参与的合伙人 8_"NF%%(n  
active trading 交投活跃 ,Q0H)//~  
actual circulation 实际流通 6CSoQ|c{  
actual cost 实际成本 W|y;Kxy  
actual expenditure 实际开支；实际支出 
beSU[  
actual income 实际入息；实际收入；实际收益 ga(k2Q;y  
actual market 现货市场 ;47z.i&T  
actual price 现货价；实际价格 ou-uZ"$,c  
actual profit 实际利润 a6 1!j>Kx  
actual quotation 实盘；实际价位；实际报价 c*\;!dbP  
actual year basis 按实际年度计算 bdG@%K',  
actuals 实货 &b7_%,Bx
4  
actuarial investigation 精算调查 |(.%
`BTD  
actuarial principle 精算原则 OA(.&5]  
actuarial report 精算师报告 F\L!.B  
Actuarial Society of Hong Kong 香港精算学会 D/GE-lq  
actuarial valuation 精算师估值 RBBmGZ  
actuary 精算师 Z!7
xRy  
ad referendum agreement 暂定协议；有待覆核的协定 8/&4l,M
5  
ad valorem duty 从价税；按值征税 51y#AQ@  
ad valorem duty system 从价税制 h72CGA|  
ad valorem fee 从价费 " 0m4&K(3,  
ad valorem tariff 从价关税 h9#)Eo  
additional allowance 额外免税额 z^z`{B  
additional amount for unexpired risk 未过期风险的额外款额 fc9@l a  
additional assessable profit 补加应评税利润 ]5Dh<QY&.  
additional assessment 补加评税 ~QDM .5  
additional commitment 额外承担 Hmt2~>FI[  
additional commitment vote 额外承担拨款 Bv'%$}}-  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #sDb611}#  
additional dependent parent allowance 供养父母额外免税额 c+ByEP4EG  
additional provision 额外拨款 Y]](.\ff  
additional stamp duty 附加印花税 ZfK[o{9>  
additional tax 补加税罚款；补加税款  qLP/z  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0H]{,mVs  
adjudged bankrupt 被裁定破产 \"Y,1in#  
adjudicated bankrupt 裁定破产人 [uLsM<C  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Y#tur`N  
adjudication of bankruptcy 裁定破产；宣告破产 Qh
(X7B  
adjudication of insolvency 裁定无力偿还债务 zsJermF,O  
adjusted actual 经调整的实数；调整后的实数 >]z^.U7=  
adjusted current assets 经调整的流动资产；调整后的流动资产 TlRc8r|  
adjusted figure 经调整的数字；调整后的数额 rp{|{>'`.q  
adjusted liabilities 经调整的负债；调整后的负债 -Ou.C7ol  
adjusted loss 经调整的亏损；调整后的亏损 ?Rx(@  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 4=MjyH|[Jx  
adjusted profit 经调整的利润；调整后的利润 IA({RE  
adjusted surplus 经调整的盈余额；调整后的盈余额 j7k}!j_O{  
adjusted value 经调整的价值；调整后的价值 y& 1@d+Lf  
adjustment 调整；修订；理算〔保险〕 #mA(x@:*  
adjustment centre 调剂中心 XW" 0:}`J  
adjustment lag 调整过程的时间差距；调整时差 G0Qw& mqF  
adjustment mechanism 调整机制 Z>Mv$F"p:  
adjustment of loss 亏损调整 va'F '|  
adjustment process 调整过程；调整程序 nGkS
S_X  
adjustment range 调整幅度 C5,fX-2Q  
administered exchange rate 受管制汇率 v|o{AL:ei  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 z+yIP ?s}(  
administration expenses 行政费用 wz*iwd-  
administration fee 手续费；行政费 @XV&^l-  
administration in bankruptcy 破产管理 ng"=
vmu  
administration order 遗产管理令 v/.'st2%  
administrator 管理人；遗产管理人 n]ba1t8ZA  
administrator of the estate 遗产管理人 )J}v.8  
admission of debt 债项承认书 %gh#gH  
admission of proof 接纳债权证明 =I@t%Y  
advance 放贷款项；垫付款项；预支款项；预付款项 J-5>+E,nZ  
advance account 暂支帐目；预付款帐户 #e|o"R;/`  
advance compensation 预付补偿金 YAOfuas]j  
advance from shareholder 股东垫款 MMs~f*  
advance pending reimbursement 预支以待日后付还 kz7FQE  
advanced economy 先进经济体系 N8{jvat  
advancement 预付；预付财产 {_-kwg{"(  
advances warrant 垫款令 u;-&r'J>  
advancing 贷出 !m+Pd.4TaB  
adverse balance 逆差 <$0is:]  
adverse exchange 逆汇 pg4W?N`  
advertisement addressed to shareholders 在报章刊登的致股东通告 3SP";3+  
advice for collection 托收通知书 <46&R[17M  
advice of drawing 提款通知书；汇票通知书 H@=oVyn/  
advice of payment 付款通知 10Ik_L='  
Advisory Committee [Securities and Futures Commission] X8$Mzeq  
谘询委员会〔证券及期货事务监察委员会〕 >8e)V ;  
Advisory Committee on Diversification 经济多元化谘询委员会 si]VM_w6  
affidavit 誓章；遗产申报誓章 Fo.Y6/}  
affidavit of no receipt 述明无收款的誓章 ]?tRO  
affiliate 联号；联营公司；附属公司 =9GALoGL  
affiliated company 附属公司；联号；联营公司 Q&eyqk   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ?
,>3uD#  
affordability 负担能力 7~e,"^>T
 
African Development Bank [AfDB] 非洲开发银行 nwFBuP<LR  
after-acquired property 事后取得的财产 \zBi-GI7  
after-hours dealing 市后交易 4Zbn8GpC  
after-tax profit 税后盈利；税后利润；税后溢利 !Cr3>tA  
agency agreement 代理协议 R-Edht|{  
agency expenses 代理机构的开支 wA5Iz{uQ
O  
agency fee 代理费 ]?y~;-^  
Agency Law 《代理法》 |T<aWZb^=  
agent 代理人；承销人 HMd?`  
agent of company 公司代理人 L$PbC!1  
agent's fee 代理人费；经纪费 05wkUo:9  
aggregate 总计；总数；总体数字 NXOXN]=c<  
aggregate amount 总款额；总额 0AO^d[v  
aggregate assets and liabilities 总体资产与负债 &|Gg46P7  
aggregate at constant price 按固定价格计算的总体数字 oMbd1uus  
aggregate demand 总需求 Lf9hOMHx  
aggregate gross position 总持仓量 mjD^iu8?  
aggregate limit 总限额 >=N-P<%  
aggregate of salaries tax 合计薪俸税 eo]nkyYDP  
aggregate performance 总体表现；总体业绩 +xYu@r%R  
aggregate supply 总体供应 ]9YA~n\  
aggregate surplus 总盈余 '4'Z  
aggregate total 整体总额 EE"8s7ZF  
aggregate value 总值；合计价值 1V2]@VQF  
aggregated basis 合计基准 ?Bu*%+  
aggregated net chargeable income 合计应课税入息实额 .n7@$kq  
aggregation 合并计算；合计；总和 $FPq8$V  
aggregation of incomes of husband and wife 夫妇入息合并计算 g (w/  
aggregation of property 财产的总和 N@|<3R!N*e  
agio 差价；贴水 HT.,BF  
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》 m"!SyN}&9?  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment "l&SRX?g  
《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》 FJ0I&FyWs  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment j@4MV^F2c  
《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》 .)/."V  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment B{/og*xd*1  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 `4K|L6  
agreement for a settlement 授产协议 gKb,Vrt  
agreement for assignment 转让协议 \c\~k0u  
agreement for sale 售卖协议；买卖协议 w+6P x#  
agreement for sale and purchase 买卖协议 ,>B11Z}PH  
agreement for the payment of interest 支付利息协议 utmJ>GWSI  
agreement for the repayment of money 还款协议 1m5l((d  
agreement of reinsurance 再保险协议 {~9zuNi  
Agricultural Bank of China 中国农业银行 $NR[U+  
air passenger departure tax 飞机乘客离境税 xb\EJ1M>  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 3wfcGQn|sD  
airport tax 机场税 6xDk3  
alcohol duty 酒精税 1'f_C<.0  
alienation 让与；让渡；转让 4M&$wi  
alimony 生活费；赡养费 a#]V|1*O  
All Ordinaries Index [AOI] 所有普通股指数 $W7}Igx#  
all risks 全险；综合险 CU|E-XPW  
All Sales Record for Stock Market 《股票市场成交报告》 ?>;b,^4  
Allied Capital Resources Limited 新联财务有限公司 gGP6"|tc4  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ChK-L6  
allocation letter 拨款信件 (xo`*Q,+  
allocation of fund 分配款项；预留款项 LAC&W;pJ"  
allocation of profit 利润分配；溢利分配 !yv>e7g^  
allocation warrant 拨款令 cAN!5?D\  
allotment 分配；配股 :E-$:\V0}k  
allotment notice 股份配售通知；配股通知 H4
ie$/[$8  
allotment of shares 股份分配 $IQPB_:  
allowable 可获宽免；免税的 *6yY>LW  
allowable business loss 可扣除的营业亏损 fnq 3ic"V  
allowable expenses 可扣税的支出 ZiZ@3O6  
allowance 免税额；津贴；备抵；准备金 nT?+^Ruc  
allowance for debts 债项的免税额 2OoANiX  
allowance for depreciation by wear and tear 耗损折旧免税额 L(|K{vHh]  
allowance for funeral expenses 殡殓费的免税额 1Le8W)J  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 gnH{_  
allowance for repairs and outgoings 修葺及支出方面的免税额 VzXVy)d  
allowance to debtor 给债务人的津贴 4FzTf7h^  
alteration of capital 资本更改 9D14/9*(dU  
alternate trustee 候补受托人 ~Eg]Auk7  
amalgamation 合并 E_~e/y"-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 K~d'*J-  
ambit of charges 征税范围；收费范围 XYvj3+  
amended valuation 经修订的估值 anSZWQ  
American Commodities Exchange 美国商品交易所 _
_b4
dv  
American Express Bank Limited 美国运通银行 $1ovT8  
American Stock Exchange 美国证券交易所 Md4Q.8  
amortization 摊销 ?EC\.{  
amount due from banks 存放银行同业的款项 ;~0q23{+;U  
amount due from banks abroad 存放海外银行同业的款项 XncX2E4E  
amount due from holding companies 控股公司欠款 Z}t;:yhR  
amount due from local banks 存放本港银行同业的款项 MiZ<v/L2  
amount due to banks 银行同业的存款 ow'G&<0b  
amount due to banks abroad 海外银行同业的存款 HrE,K\^  
amount due to holding companies 控股公司存款 7G+!9^  
amount due to local banks 本港银行同业的存款 ;h1hz^Wq  
amount due to outport banks 外埠银行同业的存款 T
z)Ku  
amount for note issue 发行纸币的款额 |mKohV qr  
amount of bond 担保契据的款额 LF7 }gQs ^  
amount of consideration 代价款额 l :{q I#Q  
amount of contribution 供款数额 :m`D  
amount of indebtedness 负债款额 t*= nI $  
amount of principal of the loan 贷款本金额 >c_fUX={  
amount of rates chargeable 应征差饷数额 !-)!UQ~|8  
amount of share capital 股本额 U@q5`4-!8  
amount of sums assured 承保款额 I\TSVJk^Xi  
amount of variation 变动幅度 "m{i`<,  
amount of vote 拨款数额 OH06{I>;  
amount payable 应付款额 Lk|`\I T  
amount receivable 应收款额 f+9WGNpw  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 E"'u2jEG^  
analysis 分析 -Kg.w*\H7/  
ancillary risk 附属风险 9C)VW  
annual account 周年帐目；周年帐目报表；年度决算；年结 O1~7#nJ*4[  
annual accounting date 年结日期 |@_<^cV110  
annual allowance 每年免税额；年积金；年度津贴；年津 ng/h6 S  
annual balance 年度余额 Q~(Qh_Ff  
annual disposable income 每年可动用收入 7C'@g)@^/  
annual estimates 周年预算 __eB 7]#E  
annual fee 年费 wb9(aS4  
annual general meeting 周年大会 dDA8IW![S  
annual growth rate 年增率；每年增长率 @&G}'6vF!  
annual long-term supplement 长期个案每年补助金 Vz0(D  
annual pensionable emolument 可供计算退休金的年薪 D]_6OlIE#'  
annual report 年报 <cOjtq,0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 VHPqEaR  
annual return 周年报表；周年申报表；每年报税表格 eGT&&Y  
Annual Return Rules 《周年报表规则》 kBqgz|jE%  
annual review of consumer prices 每年消费物价回顾 Ye]K 74M.  
annual roll-forward basis 逐年延展方式 lD0a<L3  
annual salary 年薪 !D F~]&  
annual statement 年度报表；年度决算表 6fw7\u  
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 C!:Lk,Z  
annuitant 年金受益人 j*>Df2z  
annuity 年金 qv(3qY  
annuity contract 年金合约 d-b<_k{p  
annuity on human life 人寿年金 :@)R@. -  
antecedent debt 先前的债项 2T}>9X  
ante-dated cheque 倒填日期支票 ~D@YLW1z(  
anticipated expenditure 预期开支 tf6-DmMH  
anticipated net profit 预期纯利 6am6'_{  
anticipated revenue 预期收入 wlP3 XF?  
anti-inflation measure 反通货膨胀措施 o@N[O^Q V  
anti-inflationary stance 反通货膨胀立场 _`p-^I  
apparent deficit 表面赤字 C[.Xi  
apparent financial solvency 表面偿债能力 C-A? mIC  
apparent partner 表面合伙人 W0MgY%Qv[  
application for personal assessment 个人入息课税申请书 lv?`+tU2_  
application of fund 资金应用 @?e~l:g})g  
application to release as liquidator and to destruct the books of accounts and documents y0Gblza  
申请免除清盘人职务及毁灭帐簿与文件 c$,1j%[)  
appointed actuary 委任精算师 p@O Ip  
appointed auditor 委任核数师；委任审计师 omg#[  
appointed trustee 委任的受托人 Yr"Of*VNH  
appointer 委任人 &[{sA;  
apportioned pro rata 按比例分摊 )C"ixZ>2xQ  
apportionment 分配；分摊 $1B?@~&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0R? @JC  
apportionment formula 分摊方程式 x*:VE57,z  
apportionment of estate duty 遗产税的分摊 EUs9BJFP  
appraisal 估价；评估 :l"BNT[/  
appreciable growth 可观增长 U"/T`f'H z  
appreciable impact 显着影响 ^[.}DNR95(  
appreciable increase 可观增长 Q>Klkd5(  
appreciation 增值；升值 .`~?w+ ~  
appreciation against other currencies 相对其他货币升值 tl /i  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Odwf7>  
appreciation tax 增值税 9QX!HQ|5y8  
appropriation 拨款；拨用；拨付 I4%kYp]  
appropriation account 拨款帐目 9]Ue%%vM  
Appropriation Bill 拨款法案 pYzop4  
appropriation-in-aid system 补助拨款办法 |hj!NhBe  
approved assets 核准资产 (/nnN4\=  
approved basket stock 认可一篮子证券 DzMg^
Kp  
approved budget 核准预算 qE2V
UEv5Y  
approved charitable donation 认可慈善捐款 pTGGJ,  
approved charitable institution 认可慈善机构  3#
$X  
approved currency 核准货币；认可货币 R~iv%+  
approved estimates 核准预算 IagM#}m@  
approved estimates of expenditure 核准开支预算 J*b Je"8  
approved overseas insurer 核准海外保险人 '*L6@e#U  
approved overseas trust company 核准海外信托公司 M.,D
XEZT  
approved pooled investment fund 核准汇集投资基金 s}". po]  
approved provident fund scheme 认可公积金计划 ~}j+~  
approved provision 核准拨款 f8[O]MrO;  
approved redeemable share 核准可赎回股份 ;G}  
approved regional stock 认可地区性证券 ,x1OQ jtY  
approved retirement scheme 认可退休金计划 @@^iN~uf  
approved subordinated loan 核准附属贷款 7'esJ)2  
arbitrage 套戥；套汇；套利 AB\Ya4O"9  
arbitrageur 套戥者；套汇者 2DPv7\fW  
arbitrary amount 临时款项 RHBQgD$  
arrangement 措施；安排；协定 &-qQF`7  
arrears 欠款 >U`G3(#7S  
arrears of pay 欠付薪酬 aL[6}U0(}  
arrears of revenue 逾期未收税款；逾期未收的帐项 Y!oLNGY
 
articles of association 组织章程；组织细则；组织章程细则 x5MS#c!7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 y>w;'
QR&a  
ascertainment of profit 确定利润 &~+QPnI>Pm  
"Asia Clear" “亚洲结算系统” 6d/Q"As  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 VQqBo~  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 G\F>*  
Asian Development Fund [ADF] 亚洲发展基金 r!fUMDS  
Asian dollar bond 亚洲美元债券 g/f6N
z  
Asian dollar market 亚洲美元市场 @%x2d1FS  
Asian dollar rate 亚洲美元利率 nS3Aadm  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 d/yF}%0QI  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 NjZ~b/  
asked price 沽盘；喊价；索价；卖方报价 ^wWbW&<Tg  
assessable income 应评税入息 O=+$XPa|  
assessable loss 应评税亏损 X uE: dL?  
assessable profit 应评税利润 1|4,jm$  
assessable value 应评税值 3%5
YUG@  
assessed profit 估定利润 (eU4{X7  
assessed value 经评估价值 xE@/8
h  
assessment 评税；评定；估价；评税单 9h6Oq(0b8  
assessment number 评税编号；估价编号 .,z6a  
assessment of additional tax 补加税评税 Wgh@XB  
assessment of performance 业绩评估；实绩评价 WtZI1`\qe  
Assessor 评税主任 1N(1h D  
asset price bubbles 资产价格泡沫 ;<Z6Y3>I8  
asset-backed securities 具资产保证的证券 PlH~um[J  
assets accretion 资产增值 -!_8>r;Q4  
assets and liabilities 资产与负债 Kw`CN  
assets betterment statement 资产递增表；资产改进表 BZ:tVfg.  
assets lending 实物放款；有抵押贷款 131(0nl)=I  
assets of the company passing on the death 死者去世时转移的公司资产 :!g|pd[{ag  
assets pledged as security for liabilities 用作负债抵押的资产
v =y 2  
assets portfolio 资产投资组合 ;DK%!."%  
assets price 资产价格 ,\v'%,:C  
assets quality 资产质素 D {Ol8:  
assets realization 资产变现 gep#o$P  
assets refinancing arrangement 资产再集资安排 R6(:l; W  
assets securitization 资产证券化 y& yf&p  
assets situated outside Hong Kong 在香港以外地方的资产 jG7PT66>;  
assets stripping 削减资产；拆卖资产 Sj~SG  
assets value 资产值 ="YGR:  
assignee 承让人
B }%2FUv  
assignment 转让；转让书；转让契 ~C%I'z'  
assignment of interest 权益转让 nI]EfHU  
assignment of letters patent and trade mark 专利证书及商标转让 q 7%p3  
assignment of property 物业转让；物业转让书 r~)fAb?  
assignment right 转让权 T8A(W
 
assignor 转让人 3:nBl?G<  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 <EUR:  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ^C'0Y.H S  
associate member 附属会员 :+Ukwno?/  
associated body corporate 相联法人团体 1V1I[CxlX  
associated company 相联公司；联属公司 70 7( LG  
associated corporation 相联法团 *p $0(bz  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
/_l
\7MeI  
公认会计师公会〔英国〕 BJUj#s0$  
Association of Futures Exchange Brokers 香港期货经纪协会 $!>.h*np  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 P!|Z%H  
association of underwriters 承保人组织 PX|@D_%Y=  
assumption of control 接管 4Wiy2  
assurance 担保；保险；转易；转易书 <v0`r2^S{-  
assurance of interest 权益的转易 RX>P-vp  
at 19XX price 按一九ＸＸ年价格计算 0uDDaFS  
at a discount 按赔价计算；按贴水价格计算；打折扣 #gV n7wq  
at a premium 按溢价计算；按升水价格计算 @/<UhnI  
at call 通知付款；按通知 * HKu%g  
at constant market price 按固定市价计算
%nY\"  
at constant price 按固定价格计算 Pt"H_SW~k  
at cost 按成本计算 'M>m$cCMZ  
at current market price 按当时市价计算；按现时市价计算 6"Fn$ :l?  
at current price 按当时价格计算；按现时价格计算 t>cGfA  
at factor cost 按要素成本计算；按生产要素成本计算 :Mu*E5  
at money-of-the-day price 按付款当日价格计算 uem-fTG  
at or better 按指定或较佳价位〔买卖指令〕 P'U2hCif  
at par 按面值计算；平价 @ye!? %  
at sight 见票即付 %BGg?&  
at the close 按收市盘 v,ssv{gU  
at the opening 按开市盘 *7Q6b 4~"  
attestation 见证；见证条款 EB*sd S  
at-the-money option 平价期权 \Vf:/9^  
attorney 受权人；受托代表人 g&FTX
>wX  
attornment 新拥有人承认书 g.Xk6"kO  
attributable profit 可归属利润 %)r ~GCd  
attributable share value 可归属股份价值 r+FEgSDa]  
Auckland Stock Exchange 奥克兰证券交易所 Gc|)4c  
auction 拍卖 mtv8Bm=<  
auctioneer 拍卖商 xrkl)7;  
audit 审计；核数 B}d&tH2^s  
Audit Commission 审计署 }'x;J   
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Gk
Jcd;  
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〕 3^y(@XFt  
audit review 帐目审查 z lr!  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 q;'f3Y  
audited account 审计帐目；经审计的帐目 >u$8Z  
audited annual account 经审计的周年帐目 Tzex\]fw  
audited balance sheet 经审计的资产负债表 -)}s{[]d6m  
auditor 核数师；核数主任；审计师 C[^V\?3ly:  
auditor's certificate 核数师证明书；审计师证明书 /IpCo  
auditor's report 核数师报告；审计师报告 ;>?h/tS6  
Aussie bond 澳元债券 Ki;SONSV~|  
austerity budget 紧缩预算 -x//@8"   
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 @yuiNj.T  
Australia All Ordinaries Index 澳洲所有普通股票指数 bT.q@oU  
Australian Dollar [AUD] 澳元 gN=.}$Kfu  
Australian Options Market 澳大利亚期权市场 G>V6{g2Q  
Australian Securities Commission 澳洲证券事务监察委员会 n"EKVw7Y  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 X 0y$xC|<  
Australian Stock Exchange 澳大利亚证券交易所 ]1!" q40)]  
Austrian Schilling [ATS] 奥地利先令 3%Y:+%VE  
authentication 认证；鉴证 @z@%vr=vX  
authority to purchase 委托购买证；委购书 D!&(#Vl _  
authorization 认可；核准；授权；授权书 P
"vrYom  
authorization by direction 指示授权 3xChik{  
authorization by instruction 指令授权 =j,WQ66r3  
authorization by warrant 令状授权 F[jE#M=k  
authorization of unit trust 单位信托的认可 ,L/x\_28  
authorized agent 指定代理人 |u&cN-}C d  
authorized capital 法定资本 P"w\hF  
authorized clerk 出市员 PE%$g\#?  
authorized dealer 认可交易商 1)(>'pY  
authorized financial institution 认可财务机构 -* ,CMw  
authorized fund 认可基金 CFaY=Cy  
authorized fund house 获授权的基金公司；认可基金公司 OBWWcL-  
authorized institution 认可机构 Y2 @8B6  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Pv'Q3O2<I  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ?"d$SK"6Z  
authorized insurer 获授权保险人；获认可承保人 IP62|~Ap  
authorized investment 特准投资项目 YQ+hQ:4-  
authorized person 获授权人 ]i*ucW4  
authorized representative 获授权代表 (GSP3KKo*G  
authorized share capital 法定股本 Cu[-<>my  
automated quotation system 自动报价系统 s*izhjjX  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 0*$w(*  
自动交易系统〔香港期货交易所有限公司〕 ?%s>a8w  
automatic adjustment mechanism 自动调整机制 x}] 56f  
automatic adjustment system 自动调整系统 BN_h3|)  
Automatic Clearing House 自动票据交换所 |9I)YD  
automatic exchange rates accumulation system 自动化汇率累集系统 ~ nsb  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 4V,.Oi  
automatic teller machine [ATM] 自动柜员机  $GJT  
autopay 自动转帐 x|6]+?l@6  
available assets 可用资产 -R`{]7V  
available fiscal reserve 现存财政储备 YFO{i-*q  
available profit 可用利润 YT\@fgBt  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 S&-K!XyJ  
average 平均；平均数；海损 x;/LOa{LR  
average basic salary 平均基本薪金 ?E([Nc0T  
average consumer expenditure 平均消费开支；一般消费开支 P\jGySj
  
average cost 平均成本 JVE\{ e)  
average cost of land production 增辟土地平均成本 & LE5'.s  
average daily turnover 平均每日成交额 A]z*#+Sl  
average daily wage rate 平均每日工资率 7>E.0DP  
average expenditure pattern 平均开支模式 K;?D^n.  
average growth rate 平均增长率 P-@MLIC{  
average net fixed assets 固定资产平均净值 7zM:z,  
average of relatives 相对价格平均数 "j^i6RS  
average price 平均价格 jJ,_-ui  
average propensity to consume 平均消费倾向；一般消费倾向 r\Nfq
(w  
average propensity to save 平均储蓄倾向；一般储蓄倾向 CXlbtpK2k  
average rate 平均率 qkb'@f=  
average revenue 平均收入；平均收益 NX @FUct;  
average stock 平均库存；平均存货 P
MzPj,  
average yearly rent 平均年租 O `}EiyV  
avoidance of double taxation 避免双重课税 O*EV~{K  
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 oaoTd$/5  
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