一些有用的会计术语(也不知道发的地方对不对)A

A: e+>$4Jq  
A share Ａ股；甲类股份 CteNJBm  
abatement of tax 减税；减扣免税额 *m`x/_y+  
ABN AMRO Bank N.V. 荷兰银行 M 8(w+h{  
above-the-line expenditure 线上项目支出；经常预算支出 Dqd2e&a\  
above-the-line receipt 线上项目收入；经常预算收入 \0&$n  
ABSA Asia Limited 南非联合亚洲有限公司 %5@> nC?`[  
absolute change 绝对数值变更 :1@jl2,  
absolute expenditure 实际开支 kr!>rqN5  
absolute guideline figure 绝对准则数字 N3oa!PE  
absolute interest 绝对权益 av:%wJUl,$  
absolute order of discharge 绝对破产解除令 hFhC&2HN  
absolute profit margin 绝对利润幅度 [kqO6U  
absolute value 实值；绝对值 <i`s)L  
absolutely vested interest 绝对既得权益 X;#Ni}af  
absorbed cost 已吸收成本；已分摊成本 7-\wr^ll3  
absorption 吸收；分摊；合并 y>d`cRy  
absorption rate 吸收率；摊配率；分摊率 G{Uqp
'=G  
ACB Finance Limited 亚洲商业财务有限公司 LCq1F(q  
acceptable form of reciprocity 合理的互惠条件 ,\d03wha  
acceptable rate 适当利率；适当汇率 eW}-UeT  
acceptance agreement 承兑协议 sN5Mm8~  
acceptance for honour 参加承兑 lZ <D,&  
acceptor 承兑人；接受人；受票人 pigu]mj  
acceptor for honour 参加承兑人 SxcE@WM  
accident insurance 意外保险 Rz6kwh=q  
Accident Insurance Association of Hong Kong 香港意外保险公会 -@B6$XWL  
accident insurance scheme 意外保险计划 JRAU|gr  
accident year basis 意外年度基准 4E1j0ARQQ  
accommodation 通融；贷款 T eu.i  
accommodation bill 通融票据；空头票据 iQ
LP~Z>,T  
accommodation party 汇票代发人 X\*H7;k,  
account balance 帐户余额；帐户结余 "1%k"+&  
account book 帐簿 <DII%7q,6/  
account collected in advance 预收款项 PGVP0H+RV  
account current book 往来帐簿 U#XW}T=|  
account of after-acquired property 事后取得的财产报告 l\d[S]  
account of defaulter 拖欠帐目 E33x)CP  
account payable 应付帐款 ng6E&<Z  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 )M(//jX  
account receivable 应收帐款 b!nA.`T  
account receivable report 应收帐款报表 ~*Y/#kPY  
account statement 结单；帐单；会计财务报表 niYD[Ra\xP  
account title 帐户名称；会计科目 $v"CQD  
accountant's report 会计师报告 wi[FBLB/8  
Accountant's Report Rules 会计师报告规则 <dz_7hR"  
accounting and auditing procedure 会计与审计程序；会计与核数程序 tq=M 9c  
Accounting Arrangements 《会计安排》 WE-+WC!!:  
accounting basis 会计基础 w7vQ6j
kH  
accounting by Official Receiver 破产管理署署长呈交的帐目 -Y N(j\  
Accounting Circular 《会计通告》 !vHCftKel  
accounting class 会计类别 Hd gABIuX  
accounting date 记帐日期；会计结算日期 :?i,!0#"  
accounting for money 款项核算 F*NHy.Y  
Accounting Officer 会计主任 (/t{z=  
accounting period 会计报告期；会计期 vy>(?[  
accounting policy 会计政策；会计方针 gT,iH.  
accounting practice 会计惯例 r]wy-GT  
accounting principle 会计准则 y S<&d#:"  
accounting record 会计记录 q 1u_r  
accounting report 会计报告 >N}+O<Fc  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <xH! Yskc  
Accounting Society of China 中国会计学会 s9fEx-!y  
accounting statement 会计报表 v`:!$U* H=  
accounting system 会计制度；会计系统 .cmhi3o4  
accounting transaction 会计事项；帐务交易 AU9:Gu@M/  
accounting treatment 会计处理
'[HU!8F  
accounting year 会计年度 n:H |=SF{  
accretion 增值；添加 %z"$?Iv  
accrual 应计项目；应累算数目 kb~ 9/)~g  
accrual basis 应计制；权责发生制 kY'C'9p  
accrual basis accounting 应计制会计；权责发生制会计 hl DU.k  
accrue 应累算；应计 $d&7q5[  
accrued benefit 应累算利益 9,"gXsvx(  
accrued charges 应计费用 &[yYgfs
p  
accrued cumulative preference share dividend 应累算的累积优先股股息 >gn@NJ2N  
accrued expenses 应累算费用 4]Gm4zO  
accrued interest payable 应付利息；应计未付利息 -;i:bE  
accrued interest receivable 应收利息；应计未收利息 F>%,}Y~B:  
accrued right 累算权益 
2<V`  
accruing profit 应累算的利润 gxC`Ml  
accumulated fiscal reserve 累积财政储备 :z|$K^)7Z  
accumulated profit 累积利润；滚存溢利 W4h]4X  
accumulated reserve 累积储备 sp0_f;bC  
accumulation of surplus income 累积收益盈余 `;m0GU68  
acquired assets 既得资产 B>cx[.#!  
acquisition 收购；购置；取得 @ W q8AFo  
acquisition cost 购置成本 yC!>7@m  
acquisition expenses 购置费用 D?H|O[  
acquisition of 100% interest 收购全部股权 Us>
 
acquisition of control 取得控制权 +|4olK$[  
acquisition of fixed assets 购置固定资产 4
~WSIR-  
acquisition of shell “买壳” zXwdU58  
acquisition price 收购价 ,.Lo)[(  
act of God 天灾 PX?^v8wlqL  
acting partner 执事合伙人 ]a:T]x6'  
active market 买卖活跃的市场；交投畅旺的市场；旺市 
a^VI)  
active partner 积极参与的合伙人 v)*eLX$  
active trading 交投活跃 a"k,x-EL(  
actual circulation 实际流通 Ct3+ga$  
actual cost 实际成本 "#Q"gC.K  
actual expenditure 实际开支；实际支出 u=(.}  
actual income 实际入息；实际收入；实际收益 4%<D\#  
actual market 现货市场 u}?{1B!  
actual price 现货价；实际价格 ?b]f$ 2  
actual profit 实际利润 ?9*[\m?-  
actual quotation 实盘；实际价位；实际报价 V9 EC@)  
actual year basis 按实际年度计算 NpA%7Q~B$,  
actuals 实货 NpGz y`&b  
actuarial investigation 精算调查 |m$]I4Jr  
actuarial principle 精算原则 PK_2  
actuarial report 精算师报告 Y)M-?|4  
Actuarial Society of Hong Kong 香港精算学会 Ow-;WO_HQ  
actuarial valuation 精算师估值 wMM1Q/-#  
actuary 精算师 /5\{(=0  
ad referendum agreement 暂定协议；有待覆核的协定 Prv=f@  
ad valorem duty 从价税；按值征税 +bWo{   
ad valorem duty system 从价税制 b}hQU~,E  
ad valorem fee 从价费 2D3mTpw  
ad valorem tariff 从价关税 Ka"1gbJ|  
additional allowance 额外免税额 oV~S4|9:  
additional amount for unexpired risk 未过期风险的额外款额 wFBSux$  
additional assessable profit 补加应评税利润 4@M
}5WJ7  
additional assessment 补加评税 B{V(g"dM  
additional commitment 额外承担 %XXjQ5p  
additional commitment vote 额外承担拨款 v6T<K)S  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 gf8~Zlq4v  
additional dependent parent allowance 供养父母额外免税额 mDWRYIuN  
additional provision 额外拨款  Y@b|/+  
additional stamp duty 附加印花税 4%u\dTg/B  
additional tax 补加税罚款；补加税款 b1Ba}  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 f>?b2a2HX  
adjudged bankrupt 被裁定破产 Jd33QL}Hj  
adjudicated bankrupt 裁定破产人 1flBA,6L  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 6(q8y(.`  
adjudication of bankruptcy 裁定破产；宣告破产 fs#9*<]m  
adjudication of insolvency 裁定无力偿还债务 U8zs=tA  
adjusted actual 经调整的实数；调整后的实数 }</"~Kw!  
adjusted current assets 经调整的流动资产；调整后的流动资产 op_ 1J;RF  
adjusted figure 经调整的数字；调整后的数额 2W63/kRbU  
adjusted liabilities 经调整的负债；调整后的负债 Ye[Fu/0  
adjusted loss 经调整的亏损；调整后的亏损 SQJ4}w>i  
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 #*}cc  
adjusted profit 经调整的利润；调整后的利润 rFto1m  
adjusted surplus 经调整的盈余额；调整后的盈余额 :~,V+2e  
adjusted value 经调整的价值；调整后的价值 !Jaj2mS.N  
adjustment 调整；修订；理算〔保险〕 (~:ip)v  
adjustment centre 调剂中心 .5#+)] l  
adjustment lag 调整过程的时间差距；调整时差 GGGz7_s ?  
adjustment mechanism 调整机制 }&EdA;/o_  
adjustment of loss 亏损调整 uN$ <7KB"  
adjustment process 调整过程；调整程序 qp/nWGj  
adjustment range 调整幅度 P_ b8_ydU  
administered exchange rate 受管制汇率 #5^S@}e  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 >V&GL{  
administration expenses 行政费用 <?!%dV{z  
administration fee 手续费；行政费 z,SNJIsx  
administration in bankruptcy 破产管理 F Zk[w>{  
administration order 遗产管理令 3X1 U  
administrator 管理人；遗产管理人 h;J%Z!Rjw  
administrator of the estate 遗产管理人 Oc/ i'  
admission of debt 债项承认书 F[0w*i&u5  
admission of proof 接纳债权证明 z+nq<%"'  
advance 放贷款项；垫付款项；预支款项；预付款项 SCq3Kh  
advance account 暂支帐目；预付款帐户 ZVCa0Km  
advance compensation 预付补偿金 b.xG'  
advance from shareholder 股东垫款 //^{u[lr  
advance pending reimbursement 预支以待日后付还 /J&_ZDNV~  
advanced economy 先进经济体系 LT/*y=  
advancement 预付；预付财产 2:6lr4{uY  
advances warrant 垫款令 I"W
mDC`1  
advancing 贷出 kM(,8j  
adverse balance 逆差 qK&h$;~*y  
adverse exchange 逆汇 ^O3p:X4u  
advertisement addressed to shareholders 在报章刊登的致股东通告
-.UUa  
advice for collection 托收通知书 :2;c@ uj  
advice of drawing 提款通知书；汇票通知书 Mbtk:Gu
Y  
advice of payment 付款通知 gyv@_}Y3  
Advisory Committee [Securities and Futures Commission] RM!VAFH   
谘询委员会〔证券及期货事务监察委员会〕 WAb@d=H{+>  
Advisory Committee on Diversification 经济多元化谘询委员会 e]7J_9t@  
affidavit 誓章；遗产申报誓章 ov'C0e+o  
affidavit of no receipt 述明无收款的誓章 a &hj|  
affiliate 联号；联营公司；附属公司 #:[CF:  
affiliated company 附属公司；联号；联营公司 9:*a9xT,  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 12bztlv  
affordability 负担能力 HgOrrewj  
African Development Bank [AfDB] 非洲开发银行 N<aMUVm  
after-acquired property 事后取得的财产 FC8#XZp  
after-hours dealing 市后交易 Odbm"Y  
after-tax profit 税后盈利；税后利润；税后溢利 dca?(B!'6  
agency agreement 代理协议 D(">bR)1  
agency expenses 代理机构的开支 Jrx]/CM  
agency fee 代理费 ^:o^g'Yab  
Agency Law 《代理法》 DA/\[w?J  
agent 代理人；承销人 Bvz& p)(  
agent of company 公司代理人 =UZm4=T  
agent's fee 代理人费；经纪费 \Jr7
Hy1;  
aggregate 总计；总数；总体数字 OJ)XJL  
aggregate amount 总款额；总额 Cvtz&dH  
aggregate assets and liabilities 总体资产与负债 iZ2nBiQ  
aggregate at constant price 按固定价格计算的总体数字 R|!4k
lb  
aggregate demand 总需求 N-Sjd%Z  
aggregate gross position 总持仓量 2?c%<_jPA  
aggregate limit 总限额 ;VPYWss  
aggregate of salaries tax 合计薪俸税 fZ  pUnc  
aggregate performance 总体表现；总体业绩 >F;
yfv;  
aggregate supply 总体供应 PKt;]T0  
aggregate surplus 总盈余 +HY.m+T  
aggregate total 整体总额 lFc^y  
aggregate value 总值；合计价值 @)3orH  
aggregated basis 合计基准 ~@'DYZb- H  
aggregated net chargeable income 合计应课税入息实额 jN sM&s,  
aggregation 合并计算；合计；总和 w#RfD  
aggregation of incomes of husband and wife 夫妇入息合并计算 gPy}.g{tH$  
aggregation of property 财产的总和 !F#^Peb  
agio 差价；贴水 e `IL7$  
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》 &=v5M9GR]  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ;C+ _KS  
《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》 4 _Idf  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 6Zq7O\  
《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》 | <- t  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment biAa&  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 6i*LP(n  
agreement for a settlement 授产协议 `5
t CmU  
agreement for assignment 转让协议 3aEO9v,n  
agreement for sale 售卖协议；买卖协议 QZ_8r#2x  
agreement for sale and purchase 买卖协议 Cq<k(TKAX  
agreement for the payment of interest 支付利息协议 S(hT3MAW  
agreement for the repayment of money 还款协议 O|0}m  
agreement of reinsurance 再保险协议 -!:h]
 
Agricultural Bank of China 中国农业银行 m~vEandm  
air passenger departure tax 飞机乘客离境税 78FK{Cr  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Cg%}=  
airport tax 机场税 w:@W/e*9N  
alcohol duty 酒精税 9lSs;
zm{Q  
alienation 让与；让渡；转让 Yj>ezFo  
alimony 生活费；赡养费 8\e8$
y3  
All Ordinaries Index [AOI] 所有普通股指数 (^LR9 CW  
all risks 全险；综合险 Y j*Y*LB~  
All Sales Record for Stock Market 《股票市场成交报告》 v^(J+d_>   
Allied Capital Resources Limited 新联财务有限公司 2I1CKA:7g  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 D? FWSv  
allocation letter 拨款信件 uE,j$d  
allocation of fund 分配款项；预留款项 e2MjV8Bs  
allocation of profit 利润分配；溢利分配 QhmOO
-Z?  
allocation warrant 拨款令 Eilo;-El  
allotment 分配；配股 qJEtB;J'  
allotment notice 股份配售通知；配股通知 ~DUOL~E  
allotment of shares 股份分配 `Bv, :i  
allowable 可获宽免；免税的 ')~[J$qz  
allowable business loss 可扣除的营业亏损 ^TCfj^FP  
allowable expenses 可扣税的支出 -n`2>L1  
allowance 免税额；津贴；备抵；准备金 .7MLgC;  
allowance for debts 债项的免税额 NLO&.Q]#  
allowance for depreciation by wear and tear 耗损折旧免税额 MGSD;Lgn  
allowance for funeral expenses 殡殓费的免税额 0`"DYJ}d  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 RV, cQ K  
allowance for repairs and outgoings 修葺及支出方面的免税额 MF.$E?_R  
allowance to debtor 给债务人的津贴 c:_dW;MJ0  
alteration of capital 资本更改 ;F\sMf{  
alternate trustee 候补受托人 >&uR=Yd  
amalgamation 合并 >I;J!{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vK8!V7o~h%  
ambit of charges 征税范围；收费范围 _:?b-44  
amended valuation 经修订的估值 jMQ7^(9-  
American Commodities Exchange 美国商品交易所 A>QAR)YP  
American Express Bank Limited 美国运通银行 $O^U"  
American Stock Exchange 美国证券交易所 YEhPAQNj  
amortization 摊销 5:X^Q.f;  
amount due from banks 存放银行同业的款项 TvwkeOS#}7  
amount due from banks abroad 存放海外银行同业的款项 IyGW>g6_.  
amount due from holding companies 控股公司欠款 Rln@9muXA  
amount due from local banks 存放本港银行同业的款项 s,;L6nX"  
amount due to banks 银行同业的存款 t{Gc,S!]5  
amount due to banks abroad 海外银行同业的存款 3"iJ/Hc}9  
amount due to holding companies 控股公司存款 gL6.,4q+1  
amount due to local banks 本港银行同业的存款 -3&mgd  
amount due to outport banks 外埠银行同业的存款 T6Ks]6m_  
amount for note issue 发行纸币的款额 s f<NC>
-  
amount of bond 担保契据的款额 0;x<0P  
amount of consideration 代价款额 gatxvR7H  
amount of contribution 供款数额 7?"-NrW~  
amount of indebtedness 负债款额 %2EHYBQjN  
amount of principal of the loan 贷款本金额 1c}LX.9K  
amount of rates chargeable 应征差饷数额 t Ai?Bjo  
amount of share capital 股本额 J2Z?}5>  
amount of sums assured 承保款额 =z +iI;  
amount of variation 变动幅度 u1_NC;  
amount of vote 拨款数额 q;H5S<]/  
amount payable 应付款额 C'xWRSDO  
amount receivable 应收款额 [,|;rt\o>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "y$s`n4Mj  
analysis 分析 JzuP AI  
ancillary risk 附属风险 QDJe:\n  
annual account 周年帐目；周年帐目报表；年度决算；年结 yh"48@L'D  
annual accounting date 年结日期
Ts 1  
annual allowance 每年免税额；年积金；年度津贴；年津 [p&2k&.XYe  
annual balance 年度余额 DyPb]Udb:  
annual disposable income 每年可动用收入 {^*D5  
annual estimates 周年预算 u^]Z{K_B  
annual fee 年费 Xrd-/('2  
annual general meeting 周年大会 <+)B8I^  
annual growth rate 年增率；每年增长率 %~^:[@xa*  
annual long-term supplement 长期个案每年补助金 Gjo&~*;  
annual pensionable emolument 可供计算退休金的年薪 XZ[3v9?&n  
annual report 年报 &1,{.:@e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 YTYCv7  
annual return 周年报表；周年申报表；每年报税表格 7F 1nBd  
Annual Return Rules 《周年报表规则》 #i0f}&
 
annual review of consumer prices 每年消费物价回顾 XI58Cy*!  
annual roll-forward basis 逐年延展方式 2RC@Fu~zaU  
annual salary 年薪 Kzf^ras4u  
annual statement 年度报表；年度决算表 j`ybzG^  
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 rz]M}!>k  
annuitant 年金受益人 HC/?o0  
annuity 年金 #JW~&;  
annuity contract 年金合约 ^)0b= (.  
annuity on human life 人寿年金 YKG}4{T  
antecedent debt 先前的债项 +n&9ZCH  
ante-dated cheque 倒填日期支票 %6HJM| {H  
anticipated expenditure 预期开支 E.+BqWZ!  
anticipated net profit 预期纯利 F=r`'\JV[  
anticipated revenue 预期收入 0rj50$~$]  
anti-inflation measure 反通货膨胀措施 RqRyZ*n  
anti-inflationary stance 反通货膨胀立场 e{7"7wn=  
apparent deficit 表面赤字 muKCCWy#  
apparent financial solvency 表面偿债能力 #5}v?  
apparent partner 表面合伙人 Vf] ;hm  
application for personal assessment 个人入息课税申请书 d+158qQOh]  
application of fund 资金应用 YB3?Ftgw  
application to release as liquidator and to destruct the books of accounts and documents M5<cHE  
申请免除清盘人职务及毁灭帐簿与文件  a5@XD_b  
appointed actuary 委任精算师 m vLqccL  
appointed auditor 委任核数师；委任审计师 @bO/5"X,  
appointed trustee 委任的受托人 }D7} %P]  
appointer 委任人 ;P!x/Ct  
apportioned pro rata 按比例分摊 &24$*Oe  
apportionment 分配；分摊 (H-}z`sy/@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2!;U.+(  
apportionment formula 分摊方程式 "6zf-++%  
apportionment of estate duty 遗产税的分摊 Xgyi}~AoaU  
appraisal 估价；评估 ~#y(]Xec2  
appreciable growth 可观增长 $61j_;WF`  
appreciable impact 显着影响 e<1)KqG  
appreciable increase 可观增长 %m?$"<q_K  
appreciation 增值；升值 drK &  
appreciation against other currencies 相对其他货币升值 Z@ZSn0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ZAa:f:[#f  
appreciation tax 增值税 &JHqUVs^  
appropriation 拨款；拨用；拨付 Z2^B.r
#  
appropriation account 拨款帐目 *nc9u"  
Appropriation Bill 拨款法案 O(CmdSk,  
appropriation-in-aid system 补助拨款办法 fs;pX/:FR  
approved assets 核准资产 B96"|v$  
approved basket stock 认可一篮子证券 a<d$P*I(cH  
approved budget 核准预算 `d6,]'  
approved charitable donation 认可慈善捐款 9 Z79  
approved charitable institution 认可慈善机构 odNHyJS0  
approved currency 核准货币；认可货币 *Ph@XkhU  
approved estimates 核准预算 D;QV`Z%I  
approved estimates of expenditure 核准开支预算 +!Lz]@9K  
approved overseas insurer 核准海外保险人 MMS#Ci=Lj  
approved overseas trust company 核准海外信托公司 .Mu]uQUF  
approved pooled investment fund 核准汇集投资基金 fZF.eRP'  
approved provident fund scheme 认可公积金计划 IBSoAL  
approved provision 核准拨款 Zq\Vq:MX  
approved redeemable share 核准可赎回股份 c!HmZ]/  
approved regional stock 认可地区性证券 $mLiEsJ  
approved retirement scheme 认可退休金计划 cNvh2JI  
approved subordinated loan 核准附属贷款 E!zAUEVQm[  
arbitrage 套戥；套汇；套利 -P[bA0N,  
arbitrageur 套戥者；套汇者 ZKco  
arbitrary amount 临时款项 %;qDhAu0  
arrangement 措施；安排；协定 xA {1XS}  
arrears 欠款 Bn?MlG;aA  
arrears of pay 欠付薪酬
3E]IEf  
arrears of revenue 逾期未收税款；逾期未收的帐项 $G@^!(  
articles of association 组织章程；组织细则；组织章程细则 5x1_rjP$|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Aa`'g0wmc  
ascertainment of profit 确定利润 JTI 'W  
"Asia Clear" “亚洲结算系统” Dh~Z8!*  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 tj;<EaM  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 rJqRzF{|P6  
Asian Development Fund [ADF] 亚洲发展基金 8jz[;.jP",  
Asian dollar bond 亚洲美元债券 F}dq~QCzw  
Asian dollar market 亚洲美元市场 $mZpX:7/u8  
Asian dollar rate 亚洲美元利率 CY i{WV(:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ``* !b>)  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 -e(,>9Q  
asked price 沽盘；喊价；索价；卖方报价 @!:_r5R~N  
assessable income 应评税入息 U7@)RJ  
assessable loss 应评税亏损 Qb~&a1&s#  
assessable profit 应评税利润 !|`vW{
v  
assessable value 应评税值 ;OD+6@Sr  
assessed profit 估定利润 -|x YT+?%  
assessed value 经评估价值 OJ2I (8P  
assessment 评税；评定；估价；评税单 bJ6@ B<  
assessment number 评税编号；估价编号 t?404  
assessment of additional tax 补加税评税 )o>1=Y`[z  
assessment of performance 业绩评估；实绩评价 ?7CHHk  
Assessor 评税主任 R4P$zB_<2  
asset price bubbles 资产价格泡沫 _rjLCvv-  
asset-backed securities 具资产保证的证券 r]'Q5l4j6"  
assets accretion 资产增值 I!uGI  
assets and liabilities 资产与负债 1?5UVv_F  
assets betterment statement 资产递增表；资产改进表
n^7m^1to  
assets lending 实物放款；有抵押贷款 Yvbk[Rb  
assets of the company passing on the death 死者去世时转移的公司资产 [5O`  
assets pledged as security for liabilities 用作负债抵押的资产 k>;a5'S  
assets portfolio 资产投资组合 z3>oUq{  
assets price 资产价格 s#2<^6  
assets quality 资产质素 \~ql_X;3  
assets realization 资产变现 4bZ +nQgLu  
assets refinancing arrangement 资产再集资安排 .e8S^
lSl  
assets securitization 资产证券化 \NI0rL  
assets situated outside Hong Kong 在香港以外地方的资产 8`S6BkfC|  
assets stripping 削减资产；拆卖资产 PS${B   
assets value 资产值 0&k!=gj:>Z  
assignee 承让人 cgvD>V
Uw  
assignment 转让；转让书；转让契 6q]`??g.  
assignment of interest 权益转让 $bi@,&t;  
assignment of letters patent and trade mark 专利证书及商标转让 u{"@ 4  
assignment of property 物业转让；物业转让书 6ISDY>p  
assignment right 转让权 L.M|o  
assignor 转让人  T24?1  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 J4;Fk  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 #m<<]L(o8W  
associate member 附属会员 '#faNVPABh  
associated body corporate 相联法人团体 7
gY^aMW  
associated company 相联公司；联属公司 ^S'tMT_  
associated corporation 相联法团 ,)
JSXo  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 2r~&+0sBP  
公认会计师公会〔英国〕 =-GHs$u%f  
Association of Futures Exchange Brokers 香港期货经纪协会 *zR   
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 `*hrU{b  
association of underwriters 承保人组织 ;\gsd'i  
assumption of control 接管 CWk65tcF  
assurance 担保；保险；转易；转易书 b+`mh  
assurance of interest 权益的转易 >4lT0~V/  
at 19XX price 按一九ＸＸ年价格计算 _Z|3qQ  
at a discount 按赔价计算；按贴水价格计算；打折扣 rJ UXA<:2  
at a premium 按溢价计算；按升水价格计算 2AZ)|dM'`  
at call 通知付款；按通知 G,J~Ed  
at constant market price 按固定市价计算 zrJ/Fs+s  
at constant price 按固定价格计算 |vY0[#E8&  
at cost 按成本计算 d|8iD`sZz  
at current market price 按当时市价计算；按现时市价计算 %Kq`8  
at current price 按当时价格计算；按现时价格计算 &QL!Y{=Y6  
at factor cost 按要素成本计算；按生产要素成本计算 cjel6 nj  
at money-of-the-day price 按付款当日价格计算 / NlT[@T  
at or better 按指定或较佳价位〔买卖指令〕 /kY|PY  
at par 按面值计算；平价 @^';[P!  
at sight 见票即付 5V{zdS=  
at the close 按收市盘 /Xds+V^Z  
at the opening 按开市盘 SdTJ?P+m  
attestation 见证；见证条款 s s*% 3<  
at-the-money option 平价期权 l[EjtN  
attorney 受权人；受托代表人  MXj7Z3  
attornment 新拥有人承认书 rHWlv\+Nn  
attributable profit 可归属利润 pwvcH3l/r  
attributable share value 可归属股份价值 '~ {x
n  
Auckland Stock Exchange 奥克兰证券交易所 < <vE.  
auction 拍卖 lV0\UySH  
auctioneer 拍卖商 NHCdf*  
audit 审计；核数 -OS&(7  
Audit Commission 审计署 u0(PWCi2
 
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] d* 6 lJT  
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〕 lbtVQW0V;o  
audit review 帐目审查 krC4O2Fkj  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ?5<Q+G0r  
audited account 审计帐目；经审计的帐目 >_4Ck{^d#  
audited annual account 经审计的周年帐目 x1}7c9nK  
audited balance sheet 经审计的资产负债表 u0@i3Po  
auditor 核数师；核数主任；审计师 fb8t9sAI  
auditor's certificate 核数师证明书；审计师证明书 (IXe555  
auditor's report 核数师报告；审计师报告 Q/,bEDc&  
Aussie bond 澳元债券 a3<.F&c+c  
austerity budget 紧缩预算 d,G:+  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 vNhi5EU  
Australia All Ordinaries Index 澳洲所有普通股票指数 rK%A=Q
 
Australian Dollar [AUD] 澳元 -U?Udmov  
Australian Options Market 澳大利亚期权市场 Eo$7W5hJ  
Australian Securities Commission 澳洲证券事务监察委员会 WmRx_d_  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 eL-9fld/n  
Australian Stock Exchange 澳大利亚证券交易所 65ctxxWv1  
Austrian Schilling [ATS] 奥地利先令 V2I"m
 
authentication 认证；鉴证 9$z|kwU  
authority to purchase 委托购买证；委购书 X&[S.$_U  
authorization 认可；核准；授权；授权书 $`Z-,AJc  
authorization by direction 指示授权 hwaU;>F  
authorization by instruction 指令授权 $EB&]t+  
authorization by warrant 令状授权 k(
oHmw  
authorization of unit trust 单位信托的认可 +%'S>g0W=  
authorized agent 指定代理人 cVt MCgx  
authorized capital 法定资本 ]Fc<%wzp  
authorized clerk 出市员 &;%z1b>F  
authorized dealer 认可交易商 o 26R]  
authorized financial institution 认可财务机构 0Jh^((i*  
authorized fund 认可基金 f;C*J1y  
authorized fund house 获授权的基金公司；认可基金公司 p`
)GO.pz  
authorized institution 认可机构 n4cM /unU  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 vap,)kILF  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 MqBA?7  
authorized insurer 获授权保险人；获认可承保人 !TH3oLd"  
authorized investment 特准投资项目 *Op;].>E  
authorized person 获授权人 fAu^eS%>7  
authorized representative 获授权代表 ^ 2"r't  
authorized share capital 法定股本 nVF?.c  
automated quotation system 自动报价系统 Dk!;s8}*c  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] +mQMzZZTZ  
自动交易系统〔香港期货交易所有限公司〕 9y(75Bn9  
automatic adjustment mechanism 自动调整机制 R&cOhUj22J  
automatic adjustment system 自动调整系统 37hs/=x  
Automatic Clearing House 自动票据交换所 R#ABda9  
automatic exchange rates accumulation system 自动化汇率累集系统 GHaOFLY  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 .a%D:4GYR  
automatic teller machine [ATM] 自动柜员机 |0A"3w  
autopay 自动转帐 4LRrrW  
available assets 可用资产 vps</f!  
available fiscal reserve 现存财政储备 v2e*mNK5  
available profit 可用利润 =l_B58wrx  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 )uvs%hK  
average 平均；平均数；海损 [*<F   
average basic salary 平均基本薪金 _;G. QwHr  
average consumer expenditure 平均消费开支；一般消费开支 2NHkK_B1P  
average cost 平均成本 uXX3IE[  
average cost of land production 增辟土地平均成本 U{vt9t  
average daily turnover 平均每日成交额 g]IRv(gDh  
average daily wage rate 平均每日工资率 v=A]#O%  
average expenditure pattern 平均开支模式 }Fd4; ]  
average growth rate 平均增长率 tiZ5 :^$b4  
average net fixed assets 固定资产平均净值 ^t&S?_DSZ  
average of relatives 相对价格平均数 Q ke8BRBn  
average price 平均价格 }pJ6CW  
average propensity to consume 平均消费倾向；一般消费倾向 3BuG_ild  
average propensity to save 平均储蓄倾向；一般储蓄倾向 PuvC MD  
average rate 平均率 Y40`~  
average revenue 平均收入；平均收益 &@tD/Jw3  
average stock 平均库存；平均存货 :a M ZJm  
average yearly rent 平均年租 *f%uc  
avoidance of double taxation 避免双重课税 si:p98[w  
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 woCmpCN*I  
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