一些有用的会计术语(也不知道发的地方对不对)A

A: T2/:C7zL  
A share Ａ股；甲类股份 gb|;]mk*"  
abatement of tax 减税；减扣免税额 IxS%V31  
ABN AMRO Bank N.V. 荷兰银行 iPCCTs  
above-the-line expenditure 线上项目支出；经常预算支出 ,wM4X']HR  
above-the-line receipt 线上项目收入；经常预算收入 xQ7U$QF|]  
ABSA Asia Limited 南非联合亚洲有限公司 "l9aBBiu  
absolute change 绝对数值变更 3h:y[Vm#9y  
absolute expenditure 实际开支 gnjhy1o  
absolute guideline figure 绝对准则数字 N'WC!K.e
 
absolute interest 绝对权益 J{.UUw9Agd  
absolute order of discharge 绝对破产解除令 \1LfDlQk)  
absolute profit margin 绝对利润幅度 o<%0|n_O&  
absolute value 实值；绝对值 ^!d0abA  
absolutely vested interest 绝对既得权益 S1I.l">P  
absorbed cost 已吸收成本；已分摊成本 k=[s%O6H  
absorption 吸收；分摊；合并 TYb$+uY  
absorption rate 吸收率；摊配率；分摊率 `CH,QT7e  
ACB Finance Limited 亚洲商业财务有限公司 bc4V&  
acceptable form of reciprocity 合理的互惠条件 ]d-.Mw,'  
acceptable rate 适当利率；适当汇率 vsZ?cd
 
acceptance agreement 承兑协议 ! xG*
W6IT  
acceptance for honour 参加承兑 \Dy|}LE  
acceptor 承兑人；接受人；受票人 A+gS'DZ9C  
acceptor for honour 参加承兑人 -F[@)$L  
accident insurance 意外保险 QF\nf_X  
Accident Insurance Association of Hong Kong 香港意外保险公会 Ei):\,Nv  
accident insurance scheme 意外保险计划 FOk;=+  
accident year basis 意外年度基准 g_`a_0v  
accommodation 通融；贷款 9$Z0mzk  
accommodation bill 通融票据；空头票据 /1v9U|j  
accommodation party 汇票代发人 KMz!4N  
account balance 帐户余额；帐户结余 )S(Ly.  
account book 帐簿 XC)9aC@s  
account collected in advance 预收款项 e1LIk1`p  
account current book 往来帐簿 i/
%lB  
account of after-acquired property 事后取得的财产报告 y/c3x*l.xL  
account of defaulter 拖欠帐目 ~bxev/$d  
account payable 应付帐款 4|E^ #C  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 giX[2`^NG  
account receivable 应收帐款 (Jw_2pHxr"  
account receivable report 应收帐款报表 3,Yr%`/5'  
account statement 结单；帐单；会计财务报表 Uu5(/vw]  
account title 帐户名称；会计科目 eF22 ~P  
accountant's report 会计师报告 cl2_"O  
Accountant's Report Rules 会计师报告规则 Y55u-9|N  
accounting and auditing procedure 会计与审计程序；会计与核数程序 UJSIbb5  
Accounting Arrangements 《会计安排》 8Z
VQM7O  
accounting basis 会计基础 a \1QnCy  
accounting by Official Receiver 破产管理署署长呈交的帐目 %Qlc?Wl:  
Accounting Circular 《会计通告》 %:d7Ts&?Z  
accounting class 会计类别 t+iHsCG)>  
accounting date 记帐日期；会计结算日期 ;//9,x9;t  
accounting for money 款项核算 HyU:BW;  
Accounting Officer 会计主任 rO$pj~!|Q  
accounting period 会计报告期；会计期 ?nGiif  
accounting policy 会计政策；会计方针 MCmb/.&wu  
accounting practice 会计惯例 xdm\[s  
accounting principle 会计准则 wuA?t  
accounting record 会计记录 gK`w|kh`  
accounting report 会计报告 ,M;9|kE*  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Vv}R S@4U  
Accounting Society of China 中国会计学会 LK~aLa5wG  
accounting statement 会计报表 8ROKfPj;z  
accounting system 会计制度；会计系统 p8_^6wfg  
accounting transaction 会计事项；帐务交易 ]*\MIz{56'  
accounting treatment 会计处理 hj9TiH/+  
accounting year 会计年度 &Y=0 0  
accretion 增值；添加 14B',]`  
accrual 应计项目；应累算数目 %7)TiT4V
 
accrual basis 应计制；权责发生制 3X`9&0:j%  
accrual basis accounting 应计制会计；权责发生制会计 v}6iI}r  
accrue 应累算；应计 )x7n-|y6  
accrued benefit 应累算利益 0bDc 4m  
accrued charges 应计费用 \X:e9~  
accrued cumulative preference share dividend 应累算的累积优先股股息 oT):#,s  
accrued expenses 应累算费用 M}x%'=Pox  
accrued interest payable 应付利息；应计未付利息 **Ioy+  
accrued interest receivable 应收利息；应计未收利息 hr fF1
>A  
accrued right 累算权益 GXVx/)H  
accruing profit 应累算的利润 vTO9XHc E  
accumulated fiscal reserve 累积财政储备 BsIF3sS#9  
accumulated profit 累积利润；滚存溢利 [~s+,OO9)  
accumulated reserve 累积储备 QDg5B6>$  
accumulation of surplus income 累积收益盈余 @@Ybg6.+*  
acquired assets 既得资产 N3|:MMl  
acquisition 收购；购置；取得 MO8}i?u=z  
acquisition cost 购置成本 6iyl8uL0J  
acquisition expenses 购置费用 q`'f /CS  
acquisition of 100% interest 收购全部股权 F,wB6Cw  
acquisition of control 取得控制权 'F/oR/4,  
acquisition of fixed assets 购置固定资产 h#
hr'3bI1  
acquisition of shell “买壳” B>^6tdz  
acquisition price 收购价
n[iwi   
act of God 天灾 6:#o0OeBP  
acting partner 执事合伙人 K=[7<b,:3  
active market 买卖活跃的市场；交投畅旺的市场；旺市 9j>2C  
active partner 积极参与的合伙人 vn^O m-\  
active trading 交投活跃 G<$:[ +w  
actual circulation 实际流通 @-!P1]V|  
actual cost 实际成本 #:gd9os :  
actual expenditure 实际开支；实际支出 )=[\YfK  
actual income 实际入息；实际收入；实际收益 T(D6'm:X  
actual market 现货市场 @(sz"  
actual price 现货价；实际价格 lmzHE8MUNu  
actual profit 实际利润 Q"XDxa'7"  
actual quotation 实盘；实际价位；实际报价 gu(:'5cX  
actual year basis 按实际年度计算 Svn7.Ivep  
actuals 实货 |q*yuK/  
actuarial investigation 精算调查 L1SKOM$  
actuarial principle 精算原则 .KA-=$~J1  
actuarial report 精算师报告 [`\VgKeu  
Actuarial Society of Hong Kong 香港精算学会 AOR?2u  
actuarial valuation 精算师估值 i<^
X z  
actuary 精算师 Y\]ZIvTSb  
ad referendum agreement 暂定协议；有待覆核的协定 )}@D\(/@  
ad valorem duty 从价税；按值征税 ~v;I>ij  
ad valorem duty system 从价税制 cAW}a  
ad valorem fee 从价费 Vke<; k-  
ad valorem tariff 从价关税 xpR`fq  
additional allowance 额外免税额 1&=)Bxg4  
additional amount for unexpired risk 未过期风险的额外款额 @Z~YFnEJi  
additional assessable profit 补加应评税利润 \Ggh 95y  
additional assessment 补加评税
OTXZ
dAv  
additional commitment 额外承担 Ib#-M;{  
additional commitment vote 额外承担拨款 bej(Ds0  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ]->"4,}  
additional dependent parent allowance 供养父母额外免税额 S;% &X  
additional provision 额外拨款 ,<Q  
additional stamp duty 附加印花税 pWV_KS  
additional tax 补加税罚款；补加税款 d?*]/ZiR  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 PEf yHf7`  
adjudged bankrupt 被裁定破产 }HoCfiE=X  
adjudicated bankrupt 裁定破产人 e'3V4iU]  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ="voJgvw  
adjudication of bankruptcy 裁定破产；宣告破产 Tz @=N]D  
adjudication of insolvency 裁定无力偿还债务 |H?t+Dyn)q  
adjusted actual 经调整的实数；调整后的实数 _Vr- bpAf  
adjusted current assets 经调整的流动资产；调整后的流动资产 v76Gwu$d  
adjusted figure 经调整的数字；调整后的数额 W@T\i2r$z  
adjusted liabilities 经调整的负债；调整后的负债 {cXr!N^K  
adjusted loss 经调整的亏损；调整后的亏损 [I *_0  
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 |(>`qL{|  
adjusted profit 经调整的利润；调整后的利润 QoZV6  
adjusted surplus 经调整的盈余额；调整后的盈余额 lmeTW0U@9(  
adjusted value 经调整的价值；调整后的价值 tAAMSb9[d  
adjustment 调整；修订；理算〔保险〕 b)d;eS  
adjustment centre 调剂中心 BDI|z/~&  
adjustment lag 调整过程的时间差距；调整时差 [H}> 2Q  
adjustment mechanism 调整机制 {<,%_pJR  
adjustment of loss 亏损调整 r].n=455[  
adjustment process 调整过程；调整程序 ~7PD/dre  
adjustment range 调整幅度 :V'99Esv`  
administered exchange rate 受管制汇率 "v1{  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 5kiW@{m  
administration expenses 行政费用 <w2h@ea  
administration fee 手续费；行政费 }=-0DSLVj  
administration in bankruptcy 破产管理 '=_(fa,  
administration order 遗产管理令 yvYMk(LSF  
administrator 管理人；遗产管理人 ~[ufL25K  
administrator of the estate 遗产管理人 B0@ Tz39=  
admission of debt 债项承认书 e|]e\Or>  
admission of proof 接纳债权证明 XGl2rX&  
advance 放贷款项；垫付款项；预支款项；预付款项 W+ S~__K  
advance account 暂支帐目；预付款帐户 p) 8S]p]  
advance compensation 预付补偿金 s;VW %e  
advance from shareholder 股东垫款 r2=@1=?8  
advance pending reimbursement 预支以待日后付还 )5}<@Ql  
advanced economy 先进经济体系 V`I4"}M1  
advancement 预付；预付财产 \d@5*q  
advances warrant 垫款令 BHY8G06  
advancing 贷出 VQ9A/DH/  
adverse balance 逆差 FzInIif  
adverse exchange 逆汇 *fg2bz<~[B  
advertisement addressed to shareholders 在报章刊登的致股东通告 28!C#.(h  
advice for collection 托收通知书 AP&//b,^M  
advice of drawing 提款通知书；汇票通知书 CP7dn/  
advice of payment 付款通知 C"I jr=w  
Advisory Committee [Securities and Futures Commission] b@Oq}^a&o  
谘询委员会〔证券及期货事务监察委员会〕 :PO./IBX  
Advisory Committee on Diversification 经济多元化谘询委员会 g:Hj1!'  
affidavit 誓章；遗产申报誓章 ~:DL{ZeEb  
affidavit of no receipt 述明无收款的誓章 ?:"ABkL|+Y  
affiliate 联号；联营公司；附属公司 6 VEB2F  
affiliated company 附属公司；联号；联营公司 n28JWkK8  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 [dJ!JT/X{  
affordability 负担能力 rwP#Yj[BK+  
African Development Bank [AfDB] 非洲开发银行 I"Zp^j  
after-acquired property 事后取得的财产 K<>kT4  
after-hours dealing 市后交易 e5'I W__  
after-tax profit 税后盈利；税后利润；税后溢利 h4;kjr}h}  
agency agreement 代理协议 jK w 96  
agency expenses 代理机构的开支 G2`z?);1b  
agency fee 代理费 ~5KcbGD~  
Agency Law 《代理法》 `
c  
agent 代理人；承销人 y!FO  
agent of company 公司代理人 | b'Ut)E  
agent's fee 代理人费；经纪费 E%mEfj7  
aggregate 总计；总数；总体数字 nfEbu4|  
aggregate amount 总款额；总额 W==~9  
aggregate assets and liabilities 总体资产与负债 2R/|/>T v  
aggregate at constant price 按固定价格计算的总体数字 9!( 8o  
aggregate demand 总需求 T\l`Y-vu  
aggregate gross position 总持仓量 *tXyd<_
Hd  
aggregate limit 总限额 &6sF wK  
aggregate of salaries tax 合计薪俸税 *9'3 `^l  
aggregate performance 总体表现；总体业绩 @:>"VP<(  
aggregate supply 总体供应 =5|7S&{  
aggregate surplus 总盈余 p
<fCGU  
aggregate total 整体总额 TLwxP"  
aggregate value 总值；合计价值 (D>_O$o  
aggregated basis 合计基准 V^_
A{\GK  
aggregated net chargeable income 合计应课税入息实额 {-Y;!  
aggregation 合并计算；合计；总和 H>TO8;5(  
aggregation of incomes of husband and wife 夫妇入息合并计算 @](vFb  
aggregation of property 财产的总和 !T0I; j&  
agio 差价；贴水 N>I6f  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 :HY$x  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment JS/'0.  
《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》 fL*7u\m:  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment HI8mNX3 "j  
《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》 '`jGr+K,wU  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Z[?n{vD7  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 -XBZ1q  
agreement for a settlement 授产协议 `5Y*) q  
agreement for assignment 转让协议 f?5>V   
agreement for sale 售卖协议；买卖协议 Qq,2V
 
agreement for sale and purchase 买卖协议 bmG`:_  
agreement for the payment of interest 支付利息协议 z CLaHx!  
agreement for the repayment of money 还款协议 (`.# n3{  
agreement of reinsurance 再保险协议 pD{OB  
Agricultural Bank of China 中国农业银行 Q#g`D,:o%~  
air passenger departure tax 飞机乘客离境税 j`_S%E%X  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 @A,8>0+  
airport tax 机场税 sfXFh  
alcohol duty 酒精税 o~LJ+m6-)  
alienation 让与；让渡；转让 ]_s3<&R  
alimony 生活费；赡养费 {++EX2  
All Ordinaries Index [AOI] 所有普通股指数 a/J<(sak~X  
all risks 全险；综合险 :c*"Dx'D  
All Sales Record for Stock Market 《股票市场成交报告》 +x%u?ZR  
Allied Capital Resources Limited 新联财务有限公司 &_L@hsm  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 KIF9[/P  
allocation letter 拨款信件 x9l7|G/$  
allocation of fund 分配款项；预留款项 t
YjG8P#  
allocation of profit 利润分配；溢利分配 `J.,dqGb  
allocation warrant 拨款令 Sdq}?-&Sa  
allotment 分配；配股  [Sm<X  
allotment notice 股份配售通知；配股通知 Y
% iqSY  
allotment of shares 股份分配 @O#!W]6NT6  
allowable 可获宽免；免税的 Cut~k"lv  
allowable business loss 可扣除的营业亏损 VX)8pV$  
allowable expenses 可扣税的支出 65LtCQ}  
allowance 免税额；津贴；备抵；准备金 l(>6Yq  
allowance for debts 债项的免税额 a{8a[z  
allowance for depreciation by wear and tear 耗损折旧免税额 "| '~y}v_  
allowance for funeral expenses 殡殓费的免税额 _o~ pVBl/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ktyplo#F  
allowance for repairs and outgoings 修葺及支出方面的免税额 F.vRs|fk  
allowance to debtor 给债务人的津贴 3&-rOc
 
alteration of capital 资本更改 7By7F:[b  
alternate trustee 候补受托人 ?|M-0{  
amalgamation 合并 L( 6b2{"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !f~a3 {;j  
ambit of charges 征税范围；收费范围 )qxt<  
amended valuation 经修订的估值 _U~R  
American Commodities Exchange 美国商品交易所 %2 r~  
American Express Bank Limited 美国运通银行 Z ]A |"6<  
American Stock Exchange 美国证券交易所 h#0n2o#  
amortization 摊销 Jm4uj&}3  
amount due from banks 存放银行同业的款项 5:@b
NNX'j  
amount due from banks abroad 存放海外银行同业的款项 ?mH=3 :~  
amount due from holding companies 控股公司欠款 Y:\msq1xp  
amount due from local banks 存放本港银行同业的款项 mEY#QN[eq  
amount due to banks 银行同业的存款 pBqf+}g4  
amount due to banks abroad 海外银行同业的存款 s
<k[<  
amount due to holding companies 控股公司存款 /H'- }C  
amount due to local banks 本港银行同业的存款 J*B-*6O44  
amount due to outport banks 外埠银行同业的存款 k{*EoV[.$  
amount for note issue 发行纸币的款额 d@3
DsE.{i  
amount of bond 担保契据的款额 l,@>J9}Se  
amount of consideration 代价款额 uaIAVBRcS  
amount of contribution 供款数额 0,hs%x>v  
amount of indebtedness 负债款额 U%vTmdOY  
amount of principal of the loan 贷款本金额 <'=!f6Wh  
amount of rates chargeable 应征差饷数额 971=OEyq*  
amount of share capital 股本额 \,;glY=M!  
amount of sums assured 承保款额 |V34;}\4  
amount of variation 变动幅度 n.+*_c8k  
amount of vote 拨款数额 @<W

` w  
amount payable 应付款额 Iy)1(upM  
amount receivable 应收款额 ,M.C]6YMr  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~ 5}t;  
analysis 分析 W|<c[S  
ancillary risk 附属风险 KM&P5}  
annual account 周年帐目；周年帐目报表；年度决算；年结 8^_:9&)i  
annual accounting date 年结日期 7C|AiSH  
annual allowance 每年免税额；年积金；年度津贴；年津 l!p`g>$&f  
annual balance 年度余额 S*l/ Sa@  
annual disposable income 每年可动用收入 lT[,w9$  
annual estimates 周年预算 YnpN -Y%g  
annual fee 年费 vP{i+s18B  
annual general meeting 周年大会 eU"yF >6'  
annual growth rate 年增率；每年增长率 ?+}Su'pv}  
annual long-term supplement 长期个案每年补助金 9a_P 9s3w  
annual pensionable emolument 可供计算退休金的年薪 Yc#Uu8f-  
annual report 年报 4X=VNORlU0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5*z>ez2YQ7  
annual return 周年报表；周年申报表；每年报税表格 Luao?;|U  
Annual Return Rules 《周年报表规则》 :hICe+2ca  
annual review of consumer prices 每年消费物价回顾 [Qs`@u<%  
annual roll-forward basis 逐年延展方式 KS_+R@3Z  
annual salary 年薪 &N.pW=%,N  
annual statement 年度报表；年度决算表 ;
0eVE  
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 8~!E.u9w  
annuitant 年金受益人 g1t6XVS$9  
annuity 年金 3,i j@P  
annuity contract 年金合约 XL*M#Jx  
annuity on human life 人寿年金 }8#olZ/(q  
antecedent debt 先前的债项 *(x.egOR
d  
ante-dated cheque 倒填日期支票 !gI0"p?  
anticipated expenditure 预期开支 o@A`AA9  
anticipated net profit 预期纯利 M7BpOmK'  
anticipated revenue 预期收入 P#TPI*qw  
anti-inflation measure 反通货膨胀措施 QGNKQ`~  
anti-inflationary stance 反通货膨胀立场 .vHHw@  
apparent deficit 表面赤字 r
Qv5uoD  
apparent financial solvency 表面偿债能力 (^yaAy#4  
apparent partner 表面合伙人 [P}Bq6;p  
application for personal assessment 个人入息课税申请书 RxP~%oADw  
application of fund 资金应用 4QQt 0u0  
application to release as liquidator and to destruct the books of accounts and documents vU%o5y:  
申请免除清盘人职务及毁灭帐簿与文件 bqn(5)%{  
appointed actuary 委任精算师 :^(y~q?  
appointed auditor 委任核数师；委任审计师 bZ
`#;D<  
appointed trustee 委任的受托人 @,<jPR

.  
appointer 委任人 /3)\^Pof  
apportioned pro rata 按比例分摊 FH}?QebSR  
apportionment 分配；分摊 n1\$|[^6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "I56l2dxd  
apportionment formula 分摊方程式 }8^qb5+!3  
apportionment of estate duty 遗产税的分摊  ]j0+4w  
appraisal 估价；评估 {^oohW -  
appreciable growth 可观增长 "e-z2G@z  
appreciable impact 显着影响 knO X5UnS  
appreciable increase 可观增长 gb,ZN^3<-  
appreciation 增值；升值 ];5J  
appreciation against other currencies 相对其他货币升值 mX|M]^_,z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P 0\`4Cr!  
appreciation tax 增值税 !$n@:W/  
appropriation 拨款；拨用；拨付 bofI0f}5.  
appropriation account 拨款帐目
TqJ @l  
Appropriation Bill 拨款法案 EI=~*&t  
appropriation-in-aid system 补助拨款办法 ;8[VCU:  
approved assets 核准资产 aH;AGbp   
approved basket stock 认可一篮子证券 e\~nqKCb  
approved budget 核准预算 huqtk4u  
approved charitable donation 认可慈善捐款 A^}#  
approved charitable institution 认可慈善机构 ql9n`?Q  
approved currency 核准货币；认可货币 ~Jf(M^E  
approved estimates 核准预算 JOuy_n  
approved estimates of expenditure 核准开支预算 
nHRsr x  
approved overseas insurer 核准海外保险人 {5VJprTbv  
approved overseas trust company 核准海外信托公司 +1#oVl!  
approved pooled investment fund 核准汇集投资基金 [ as,AX  
approved provident fund scheme 认可公积金计划 lAnOO5@8  
approved provision 核准拨款 ~;?mD/0k  
approved redeemable share 核准可赎回股份 v[|-`e*  
approved regional stock 认可地区性证券 uWx<J3~q.  
approved retirement scheme 认可退休金计划 YXo?(T..  
approved subordinated loan 核准附属贷款 +8<$vzB  
arbitrage 套戥；套汇；套利 L)M{S3q,  
arbitrageur 套戥者；套汇者 8}yrsF#  
arbitrary amount 临时款项 4evN^es'I_  
arrangement 措施；安排；协定 _L=-z*a\  
arrears 欠款 >4@w|7lS  
arrears of pay 欠付薪酬 g]j&F65D  
arrears of revenue 逾期未收税款；逾期未收的帐项 a;5clonB  
articles of association 组织章程；组织细则；组织章程细则 1Z0Qkd(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 << =cZ.HP  
ascertainment of profit 确定利润 hXFT(J=  
"Asia Clear" “亚洲结算系统” xjBY6Ylz  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ]ovtH

.y  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 OM.-apzC  
Asian Development Fund [ADF] 亚洲发展基金 HG /fp<[   
Asian dollar bond 亚洲美元债券 -pJ\_u/&%`  
Asian dollar market 亚洲美元市场 TgJ+:^+0  
Asian dollar rate 亚洲美元利率 Yv=L'0K&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 :UT\L2 q=  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 U _pPI$ =  
asked price 沽盘；喊价；索价；卖方报价 OfrzmL<K  
assessable income 应评税入息 n
YyKz Rz  
assessable loss 应评税亏损 H6Zo|n  
assessable profit 应评税利润 S.[L?uE~F  
assessable value 应评税值 B _ J2Bf  
assessed profit 估定利润 m>Z3p7!N}  
assessed value 经评估价值 ")9^  
assessment 评税；评定；估价；评税单 <:AA R2=  
assessment number 评税编号；估价编号 w nBvJb]4l  
assessment of additional tax 补加税评税 Q|[^dju  
assessment of performance 业绩评估；实绩评价 !]?kvf-3e  
Assessor 评税主任 '-(Z.e~e  
asset price bubbles 资产价格泡沫 5222"yn"c  
asset-backed securities 具资产保证的证券 7 2i&-`&4  
assets accretion 资产增值 1 jLQij  
assets and liabilities 资产与负债 pzt<[;  
assets betterment statement 资产递增表；资产改进表 ){mqo
%{SO  
assets lending 实物放款；有抵押贷款 m2~`EL>  
assets of the company passing on the death 死者去世时转移的公司资产 LRw-I.z  
assets pledged as security for liabilities 用作负债抵押的资产 B4HMs$>   
assets portfolio 资产投资组合 TP| ogF?  
assets price 资产价格 }@.@k6`n  
assets quality 资产质素 (mbm',%-(  
assets realization 资产变现 Dy5&-yk  
assets refinancing arrangement 资产再集资安排 e{5O>RO  
assets securitization 资产证券化 V(;T{HW&  
assets situated outside Hong Kong 在香港以外地方的资产 )Ko~6.:5H  
assets stripping 削减资产；拆卖资产 z(,j)".  
assets value 资产值 +P+h$gQ  
assignee 承让人 >KQ/ c  
assignment 转让；转让书；转让契 <iH
   
assignment of interest 权益转让 4lCbUk[l  
assignment of letters patent and trade mark 专利证书及商标转让 ` >>]$ZJ  
assignment of property 物业转让；物业转让书 PDH|=meXM  
assignment right 转让权 4h?@
D_{k  
assignor 转让人 CXGMc)#>f  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 A|PZ<WAY  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 %qqCpg4  
associate member 附属会员 ts@w9|  
associated body corporate 相联法人团体 /F^ Jn_  
associated company 相联公司；联属公司 n4B uM R  
associated corporation 相联法团 ,Y| ;V  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] G,+3(C  
公认会计师公会〔英国〕 D'%M#S0  
Association of Futures Exchange Brokers 香港期货经纪协会 Y_C6*T%  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ^N^s|c'  
association of underwriters 承保人组织 )l(DtU!E  
assumption of control 接管 NZG ^B/  
assurance 担保；保险；转易；转易书 |F\fdB}?S:  
assurance of interest 权益的转易 U:@tdH+A7  
at 19XX price 按一九ＸＸ年价格计算 jT]R"U/Q  
at a discount 按赔价计算；按贴水价格计算；打折扣 ?N9Z;_&^.  
at a premium 按溢价计算；按升水价格计算 B^]Gv7-  
at call 通知付款；按通知 'xG{q+jj'  
at constant market price 按固定市价计算 Pxkh;:agD  
at constant price 按固定价格计算 EqBTN07dZS  
at cost 按成本计算 YnU*MC}  
at current market price 按当时市价计算；按现时市价计算 O9<oq  
at current price 按当时价格计算；按现时价格计算 w87$p821  
at factor cost 按要素成本计算；按生产要素成本计算 eC<?g  
at money-of-the-day price 按付款当日价格计算 S&&QU#  
at or better 按指定或较佳价位〔买卖指令〕 kZ6:=l  
at par 按面值计算；平价 iZ/iMDfC  
at sight 见票即付 |}8SjZcQW  
at the close 按收市盘 BbCW3!(  
at the opening 按开市盘  jrS$!cEo  
attestation 见证；见证条款 sUQ Q/F6  
at-the-money option 平价期权 ,*\s  
attorney 受权人；受托代表人 TtWzjt  
attornment 新拥有人承认书 o:*$G~. k  
attributable profit 可归属利润 V@y&n1?6  
attributable share value 可归属股份价值 (+xT5 2  
Auckland Stock Exchange 奥克兰证券交易所 mBB"e
"o  
auction 拍卖 ;*+H&  
auctioneer 拍卖商 !M)] 1Y
 
audit 审计；核数 uT=5zu  
Audit Commission 审计署 *aFh*-Sj2I  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] (["V( $  
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〕 oO7)7$|1  
audit review 帐目审查 ang~_Ec.  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 NYKYj`K  
audited account 审计帐目；经审计的帐目 p1.3)=T  
audited annual account 经审计的周年帐目 X$~T*l0  
audited balance sheet 经审计的资产负债表 +~:OUR*>  
auditor 核数师；核数主任；审计师 CRiqY_gBf  
auditor's certificate 核数师证明书；审计师证明书 e\-,e+  
auditor's report 核数师报告；审计师报告 AuM}L&`i^  
Aussie bond 澳元债券 C%ZPWOc_8  
austerity budget 紧缩预算 M+j*5wNy  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 8N |K
  
Australia All Ordinaries Index 澳洲所有普通股票指数 GpO*As_2  
Australian Dollar [AUD] 澳元 FI$ -."F  
Australian Options Market 澳大利亚期权市场 B\aVE|~PB  
Australian Securities Commission 澳洲证券事务监察委员会 P;K3T![  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ={]POL\ A  
Australian Stock Exchange 澳大利亚证券交易所 ~e)"!r  
Austrian Schilling [ATS] 奥地利先令 Y]`o-
dV  
authentication 认证；鉴证 tnBCO%uG  
authority to purchase 委托购买证；委购书 Lr d-  
authorization 认可；核准；授权；授权书 II=!E  
authorization by direction 指示授权 dK8dC1@,X;  
authorization by instruction 指令授权 iv],:|Mbd  
authorization by warrant 令状授权 2 p}I  
authorization of unit trust 单位信托的认可 4hfq7kq7(  
authorized agent 指定代理人 O~?d;.b  
authorized capital 法定资本 t.
\Pn4  
authorized clerk 出市员 o9C#5%9  
authorized dealer 认可交易商 +M#}(hK  
authorized financial institution 认可财务机构 A@:U|)+4  
authorized fund 认可基金 Nq6; z)$  
authorized fund house 获授权的基金公司；认可基金公司 !&.-{ _$  
authorized institution 认可机构 i6P$>8jBQ-  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 e^x%d[sU  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 YRv96|c,  
authorized insurer 获授权保险人；获认可承保人 W|E %  
authorized investment 特准投资项目 V[Sj+&e&  
authorized person 获授权人 #_K<-m%9  
authorized representative 获授权代表 K3WaBcm  
authorized share capital 法定股本 gLFTnMO  
automated quotation system 自动报价系统 JvP>[vb  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] <R~;|&o,$  
自动交易系统〔香港期货交易所有限公司〕 #W.vX=/*  
automatic adjustment mechanism 自动调整机制 paMK]-  
automatic adjustment system 自动调整系统 rz`"$g+#  
Automatic Clearing House 自动票据交换所 Lm<WT*@  
automatic exchange rates accumulation system 自动化汇率累集系统 x&
+&)d  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 D dCcsYm,  
automatic teller machine [ATM] 自动柜员机 *XYp~b  
autopay 自动转帐 Z( "-7_  
available assets 可用资产 w8:  
available fiscal reserve 现存财政储备 5'V-Ly)*%  
available profit 可用利润 \MdieO*  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Eht8~"fj  
average 平均；平均数；海损 i]4nYYS  
average basic salary 平均基本薪金 ~J5B?@2hK  
average consumer expenditure 平均消费开支；一般消费开支 C(z'oi:f  
average cost 平均成本 ?<\2}1  
average cost of land production 增辟土地平均成本 g>gf-2%Uo  
average daily turnover 平均每日成交额 O(e!Vx{t!  
average daily wage rate 平均每日工资率 M)Z!W3  
average expenditure pattern 平均开支模式 x;/dSfv_  
average growth rate 平均增长率 L`wr~E2u  
average net fixed assets 固定资产平均净值 Br{(sL0e  
average of relatives 相对价格平均数 L8Z@Dk7Y  
average price 平均价格 p-w:l*-`  
average propensity to consume 平均消费倾向；一般消费倾向 yOAC<<Tzus  
average propensity to save 平均储蓄倾向；一般储蓄倾向 k{hNv|:,  
average rate 平均率 a0PU&o1EF  
average revenue 平均收入；平均收益 \[)SK`cwd  
average stock 平均库存；平均存货 VeY&pPQ  
average yearly rent 平均年租 !"-.D4*r  
avoidance of double taxation 避免双重课税 T5I#7LN#  
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 Of$R+n.  
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