一些有用的会计术语(也不知道发的地方对不对)A

A: <Ab:yD`K!  
A share Ａ股；甲类股份 ~$\j$/A8/  
abatement of tax 减税；减扣免税额 ONjc},_  
ABN AMRO Bank N.V. 荷兰银行 O[L8(+Sn  
above-the-line expenditure 线上项目支出；经常预算支出 '6 'XBL?  
above-the-line receipt 线上项目收入；经常预算收入 {hg$?4IyQ  
ABSA Asia Limited 南非联合亚洲有限公司 c&Zm>Qo[  
absolute change 绝对数值变更 g?$9~/h :;  
absolute expenditure 实际开支 }"&(sYQ*`  
absolute guideline figure 绝对准则数字 Ro1' L1:  
absolute interest 绝对权益  ^,KR0  
absolute order of discharge 绝对破产解除令 FoG<$9  
absolute profit margin 绝对利润幅度
5nj~RUK  
absolute value 实值；绝对值 b<( W}$x  
absolutely vested interest 绝对既得权益 zBs7]z!eP  
absorbed cost 已吸收成本；已分摊成本 W"-nzdAJ5  
absorption 吸收；分摊；合并 CXQ
?P  
absorption rate 吸收率；摊配率；分摊率 8S02 3  
ACB Finance Limited 亚洲商业财务有限公司 `2fuV]FW  
acceptable form of reciprocity 合理的互惠条件 E7h}0DX  
acceptable rate 适当利率；适当汇率 wKeqR$  
acceptance agreement 承兑协议  yY| .  
acceptance for honour 参加承兑 3QHZC0AY  
acceptor 承兑人；接受人；受票人 {PVu3W  
acceptor for honour 参加承兑人 ,){0y%c#y  
accident insurance 意外保险 )[K3p{4  
Accident Insurance Association of Hong Kong 香港意外保险公会 ibuI/VDF  
accident insurance scheme 意外保险计划 |"-,C}O  
accident year basis 意外年度基准 ~Op1NE  
accommodation 通融；贷款 rka:.#!  
accommodation bill 通融票据；空头票据 UA8!?r-cR
 
accommodation party 汇票代发人 h@DJ/&;u@  
account balance 帐户余额；帐户结余 V0AX1?H~w  
account book 帐簿 >ATW/9r  
account collected in advance 预收款项 kxmS  
account current book 往来帐簿 |K_B{v.  
account of after-acquired property 事后取得的财产报告 f!J^vDl  
account of defaulter 拖欠帐目 ^`!Daqk  
account payable 应付帐款 $"FdS,*qKl  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ;dFe >`~  
account receivable 应收帐款 *@& "MZ/M  
account receivable report 应收帐款报表  j%}Jl  
account statement 结单；帐单；会计财务报表 0@Ijk(|  
account title 帐户名称；会计科目 |d3agfS[n  
accountant's report 会计师报告 *Z:PB%d5  
Accountant's Report Rules 会计师报告规则 "XY?v8*c  
accounting and auditing procedure 会计与审计程序；会计与核数程序 +n,BD C;  
Accounting Arrangements 《会计安排》 w?tKL0c  
accounting basis 会计基础 o/zCXZnw#  
accounting by Official Receiver 破产管理署署长呈交的帐目 X2uX+}h*tA  
Accounting Circular 《会计通告》 [dJ\|=  
accounting class 会计类别 4r. W:}4:  
accounting date 记帐日期；会计结算日期 u7=[~l&L  
accounting for money 款项核算 $;CC lzw  
Accounting Officer 会计主任 kUUq9me&o  
accounting period 会计报告期；会计期 #~x5}8  
accounting policy 会计政策；会计方针 *[5  
accounting practice 会计惯例 tAA7  
accounting principle 会计准则 5q ,  
accounting record 会计记录 cMl

%)j-  
accounting report 会计报告 jyGVbno
`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %8L<KJd  
Accounting Society of China 中国会计学会 mb/[2y<  
accounting statement 会计报表 ffM(il/2  
accounting system 会计制度；会计系统 5G<CDgl^!  
accounting transaction 会计事项；帐务交易 4cQ5E9  
accounting treatment 会计处理 mvgm o  
accounting year 会计年度 RF)B4D-W  
accretion 增值；添加 QC4T=E]`j  
accrual 应计项目；应累算数目 [j?<9  
accrual basis 应计制；权责发生制 gHx-m2N
 
accrual basis accounting 应计制会计；权责发生制会计 x3s^u~C)(w  
accrue 应累算；应计 Wn^^Q5U#  
accrued benefit 应累算利益 L)}V[j#  
accrued charges 应计费用 x
5SQ+7  
accrued cumulative preference share dividend 应累算的累积优先股股息 V</T$V$  
accrued expenses 应累算费用 >u)ZT  
accrued interest payable 应付利息；应计未付利息 JC"K{V{  
accrued interest receivable 应收利息；应计未收利息 
T]|O/  
accrued right 累算权益 gn"&/M9E  
accruing profit 应累算的利润 OQ7c|O  
accumulated fiscal reserve 累积财政储备 'u[o`31.  
accumulated profit 累积利润；滚存溢利 sPg6eAd~?  
accumulated reserve 累积储备 h,>L(=c$O  
accumulation of surplus income 累积收益盈余 ^I{]Um:  
acquired assets 既得资产 k
Ml<
 
acquisition 收购；购置；取得 C):d9OI?  
acquisition cost 购置成本 4QF
OO sNp  
acquisition expenses 购置费用 pU]{Z(  
acquisition of 100% interest 收购全部股权 ? sW`**j  
acquisition of control 取得控制权 $/TA5h  
acquisition of fixed assets 购置固定资产 ? ~
Zr
d  
acquisition of shell “买壳” M@g gLW  
acquisition price 收购价 JJ?ri,  
act of God 天灾 d&bc>Vt  
acting partner 执事合伙人 Z]TVH8%|k  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]7t\%_  
active partner 积极参与的合伙人 z4641q5'm  
active trading 交投活跃 6B/"M-YME  
actual circulation 实际流通 
d;SRK @  
actual cost 实际成本 %-/:ps  
actual expenditure 实际开支；实际支出 t4/eB<fP  
actual income 实际入息；实际收入；实际收益 _-\s[p5  
actual market 现货市场 ZPsY0IzLo  
actual price 现货价；实际价格 ?0NSjK5ma  
actual profit 实际利润 Ro]IE|Fv  
actual quotation 实盘；实际价位；实际报价 %"Q!5
qH&  
actual year basis 按实际年度计算 iwJ-<v_:h  
actuals 实货 eH  
actuarial investigation 精算调查 T(UYlLe  
actuarial principle 精算原则 mzxvfXSF  
actuarial report 精算师报告 iT5SuIv  
Actuarial Society of Hong Kong 香港精算学会 \~t~R q  
actuarial valuation 精算师估值 M5kHD]b  
actuary 精算师 ^3|$wB=  
ad referendum agreement 暂定协议；有待覆核的协定 bM^A9BxD  
ad valorem duty 从价税；按值征税 \a2oM$PX  
ad valorem duty system 从价税制 GFdJFQio  
ad valorem fee 从价费 sK-|xU.  
ad valorem tariff 从价关税 jL+}F/~r  
additional allowance 额外免税额 S1juAV=  
additional amount for unexpired risk 未过期风险的额外款额 0a6@HwO  
additional assessable profit 补加应评税利润 N#['fg'  
additional assessment 补加评税 ~_db<!a  
additional commitment 额外承担 P .4b+9Tx  
additional commitment vote 额外承担拨款 }r~l72 `  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 'Y{ux>  
additional dependent parent allowance 供养父母额外免税额 wT~;tOw~  
additional provision 额外拨款 ,DuZMGg  
additional stamp duty 附加印花税 s<_LcQbt{  
additional tax 补加税罚款；补加税款 [RFK-E  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ?VZXJO{^  
adjudged bankrupt 被裁定破产 ,35:Srf|  
adjudicated bankrupt 裁定破产人 mUyv+n,  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 sq(Ar(L<  
adjudication of bankruptcy 裁定破产；宣告破产 E'S;4B5?  
adjudication of insolvency 裁定无力偿还债务 dU>R<jl!$  
adjusted actual 经调整的实数；调整后的实数 5rA!VES T  
adjusted current assets 经调整的流动资产；调整后的流动资产 +'j*WVE%5  
adjusted figure 经调整的数字；调整后的数额 OO\biYh o  
adjusted liabilities 经调整的负债；调整后的负债 p:<gFZb  
adjusted loss 经调整的亏损；调整后的亏损 JJ9e{~0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 "8iiRzt#  
adjusted profit 经调整的利润；调整后的利润 R^M (fC  
adjusted surplus 经调整的盈余额；调整后的盈余额 <<On*#80w  
adjusted value 经调整的价值；调整后的价值 0S:!Gv+  
adjustment 调整；修订；理算〔保险〕 qVD!/;l  
adjustment centre 调剂中心 @VC9gdO/  
adjustment lag 调整过程的时间差距；调整时差 {9.~]dI|L  
adjustment mechanism 调整机制 ,cy/fW  
adjustment of loss 亏损调整 _Kl{50}]  
adjustment process 调整过程；调整程序 QjjJtKz  
adjustment range 调整幅度 mGpkM?Y"  
administered exchange rate 受管制汇率 0SCW2/o8  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 (zJ$oRq  
administration expenses 行政费用 o*wC{VP_  
administration fee 手续费；行政费 KT;C RO>  
administration in bankruptcy 破产管理 2@m(XT (  
administration order 遗产管理令 v8[
ek@  
administrator 管理人；遗产管理人 b|ksMB>)  
administrator of the estate 遗产管理人 &Wv`AoV  
admission of debt 债项承认书 "o#)vA`  
admission of proof 接纳债权证明 ssX6kgq_(  
advance 放贷款项；垫付款项；预支款项；预付款项 @)Hbgkdi  
advance account 暂支帐目；预付款帐户 zGL<m0C  
advance compensation 预付补偿金 2mG&@
E  
advance from shareholder 股东垫款 h
XQg=Sj  
advance pending reimbursement 预支以待日后付还 ?^48Zq6wM  
advanced economy 先进经济体系 N7$DRG/<b
 
advancement 预付；预付财产 Z_V&IQo-7  
advances warrant 垫款令 o(X90X  
advancing 贷出 @@{_[ir  
adverse balance 逆差 vgQhdtt  
adverse exchange 逆汇 kk_9G-M  
advertisement addressed to shareholders 在报章刊登的致股东通告 G9'YgW+$7  
advice for collection 托收通知书 vi!r8k  
advice of drawing 提款通知书；汇票通知书 (m3I#L  
advice of payment 付款通知 :S99}pgY  
Advisory Committee [Securities and Futures Commission] 9u7n/o&8v6  
谘询委员会〔证券及期货事务监察委员会〕 M,_^hm7  
Advisory Committee on Diversification 经济多元化谘询委员会 j^$3vj5E[  
affidavit 誓章；遗产申报誓章 JM+sHHs  
affidavit of no receipt 述明无收款的誓章 xH`j7qK.  
affiliate 联号；联营公司；附属公司 iZ.&q 6  
affiliated company 附属公司；联号；联营公司 kf
^-m/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 |Y8Mk2,s  
affordability 负担能力 0'%+X|  
African Development Bank [AfDB] 非洲开发银行 cfC;eRgq~  
after-acquired property 事后取得的财产 g3|Y$/J7P  
after-hours dealing 市后交易 ^E<~zO=Z  
after-tax profit 税后盈利；税后利润；税后溢利 Xs%R]KOwt  
agency agreement 代理协议 {b-0_  
agency expenses 代理机构的开支 # McK46B z  
agency fee 代理费 X$uz=)  
Agency Law 《代理法》 N1+4bR  
agent 代理人；承销人 r>Qyc  
agent of company 公司代理人 9-a2L JI  
agent's fee 代理人费；经纪费 im4e!gRE  
aggregate 总计；总数；总体数字 y\|-O<8O  
aggregate amount 总款额；总额 l
NA'M&  
aggregate assets and liabilities 总体资产与负债
EN-8uY.  
aggregate at constant price 按固定价格计算的总体数字 /HjI=263  
aggregate demand 总需求 fUp
|3bBE  
aggregate gross position 总持仓量 }/7.+yD  
aggregate limit 总限额 CFkW@\]  
aggregate of salaries tax 合计薪俸税 D?\"  
aggregate performance 总体表现；总体业绩 k67i`f=  
aggregate supply 总体供应 XMeL^|D  
aggregate surplus 总盈余 /]k ,,
&  
aggregate total 整体总额 STXqq[+Rf  
aggregate value 总值；合计价值 gf3u0' $  
aggregated basis 合计基准 <(#xOe  
aggregated net chargeable income 合计应课税入息实额 N'eQ>2>O@  
aggregation 合并计算；合计；总和 oA!5dpNhU  
aggregation of incomes of husband and wife 夫妇入息合并计算 - 5o<Q'(  
aggregation of property 财产的总和 k}I5x1>&  
agio 差价；贴水 mI?* Z%>g  
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》 7}#*3*
]  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment y?*[}S  
《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》 W>q*.9}Y"  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 5I)~4.U|,m  
《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》 U+9-li  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment j1;_w  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 _
#J_$CE#  
agreement for a settlement 授产协议 cYq']$]  
agreement for assignment 转让协议 "LP, TC  
agreement for sale 售卖协议；买卖协议 1IOo?e=/bM  
agreement for sale and purchase 买卖协议 _gPVmGG  
agreement for the payment of interest 支付利息协议 |c06ix;).  
agreement for the repayment of money 还款协议 kO..~@aY  
agreement of reinsurance 再保险协议 kwDh|K  
Agricultural Bank of China 中国农业银行 I8<Il^  
air passenger departure tax 飞机乘客离境税 Giy3eva2  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 y"|K |QT  
airport tax 机场税 t`<}UWAH+  
alcohol duty 酒精税 C}(<PNT  
alienation 让与；让渡；转让 ;1*m}uNz  
alimony 生活费；赡养费 =9;[C:p0-  
All Ordinaries Index [AOI] 所有普通股指数 XI@6a9Uk  
all risks 全险；综合险 `x%U  
All Sales Record for Stock Market 《股票市场成交报告》 5T$9'5V7  
Allied Capital Resources Limited 新联财务有限公司 gtaV6sD  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Qm35{^p+  
allocation letter 拨款信件 G|QUujl  
allocation of fund 分配款项；预留款项 pIID=8RJ.  
allocation of profit 利润分配；溢利分配 SZim>@R  
allocation warrant 拨款令 ||{T5E-.F  
allotment 分配；配股 Gsds!z$  
allotment notice 股份配售通知；配股通知 T@K7DkP@  
allotment of shares 股份分配 #;\L,a|>*  
allowable 可获宽免；免税的 TRs[~K)n  
allowable business loss 可扣除的营业亏损 iwG>]:K3  
allowable expenses 可扣税的支出 `DgaO-Dg3  
allowance 免税额；津贴；备抵；准备金 71k!k&Im  
allowance for debts 债项的免税额 RL7C YB  
allowance for depreciation by wear and tear 耗损折旧免税额 o9KyAP$2
 
allowance for funeral expenses 殡殓费的免税额 [+hy_Nc$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 r.^0!(d  
allowance for repairs and outgoings 修葺及支出方面的免税额 T7>48
eH  
allowance to debtor 给债务人的津贴 egZyng pB  
alteration of capital 资本更改 7.wR"1p#  
alternate trustee 候补受托人 _-4n~(  
amalgamation 合并 io1S9a(y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |_l<JQvf`E  
ambit of charges 征税范围；收费范围 tyc8{t#Z  
amended valuation 经修订的估值 Zw;$(="  
American Commodities Exchange 美国商品交易所 9nT?|
n]>  
American Express Bank Limited 美国运通银行 /_NkB$&  
American Stock Exchange 美国证券交易所 Nj0-`j0E  
amortization 摊销 HBt|}uZ?6i  
amount due from banks 存放银行同业的款项 ?60>'Xjj  
amount due from banks abroad 存放海外银行同业的款项
/HB+ami,  
amount due from holding companies 控股公司欠款 >|l;*Kw,/P  
amount due from local banks 存放本港银行同业的款项 @MNl*~'$.[  
amount due to banks 银行同业的存款 1U71
7u  
amount due to banks abroad 海外银行同业的存款 mDb-=[W5  
amount due to holding companies 控股公司存款 #=X)Jx~  
amount due to local banks 本港银行同业的存款 I["F+kt^^  
amount due to outport banks 外埠银行同业的存款 7ZS>1  
amount for note issue 发行纸币的款额 Of1IdE6~  
amount of bond 担保契据的款额 NzjMk4t  
amount of consideration 代价款额 8B}'\e4i  
amount of contribution 供款数额 DBQOxryP>o  
amount of indebtedness 负债款额 e{v,x1Y_z(  
amount of principal of the loan 贷款本金额 oHxGbvQc  
amount of rates chargeable 应征差饷数额 wY' "ab  
amount of share capital 股本额 k%{ l4  
amount of sums assured 承保款额 w@87]/4Rq  
amount of variation 变动幅度 p@#]mVJ>9  
amount of vote 拨款数额 Bs_S.JP<`  
amount payable 应付款额 gsnP!2cR  
amount receivable 应收款额 dVvZu% DFp  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 o^6jyb!j  
analysis 分析 Z+Kv+GmqH  
ancillary risk 附属风险 WLE%d]'%M  
annual account 周年帐目；周年帐目报表；年度决算；年结 (F/HU"C  
annual accounting date 年结日期 gdOe)il\  
annual allowance 每年免税额；年积金；年度津贴；年津 pI
&o?n  
annual balance 年度余额 7raSf&{&6b  
annual disposable income 每年可动用收入 3}08RU7[!  
annual estimates 周年预算 @/9>=#4c  
annual fee 年费 ^gd<lo g  
annual general meeting 周年大会 | @uq()  
annual growth rate 年增率；每年增长率 ):/,w!1  
annual long-term supplement 长期个案每年补助金 $"/UK3|d  
annual pensionable emolument 可供计算退休金的年薪 dAL0.>|`0  
annual report 年报 yb69Q#V2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 IDj_l+?c  
annual return 周年报表；周年申报表；每年报税表格 X2i*iW<  
Annual Return Rules 《周年报表规则》 [w,(EE   
annual review of consumer prices 每年消费物价回顾 w-r_H!-  
annual roll-forward basis 逐年延展方式 ]y.Rg{iv  
annual salary 年薪 :MK=h;5Z  
annual statement 年度报表；年度决算表 hiAxh Y  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 oL#xDG  
annuitant 年金受益人 vT%qILTrQf  
annuity 年金 e$HQuA~Q;  
annuity contract 年金合约 FtN}]@F  
annuity on human life 人寿年金 s\_l=v3  
antecedent debt 先前的债项 U{"f.Z:Ydo  
ante-dated cheque 倒填日期支票 >jv\Qh  
anticipated expenditure 预期开支 ,6DD=w0r  
anticipated net profit 预期纯利 h!v/s=8c  
anticipated revenue 预期收入 R0vww_fz  
anti-inflation measure 反通货膨胀措施 \<X2ns@Tf  
anti-inflationary stance 反通货膨胀立场 6p#g0t  
apparent deficit 表面赤字 eI0F!Yon  
apparent financial solvency 表面偿债能力 A])OPqP{  
apparent partner 表面合伙人 8`*`nQhWa  
application for personal assessment 个人入息课税申请书 xHHV=M2l(s  
application of fund 资金应用 fSjs?zd`  
application to release as liquidator and to destruct the books of accounts and documents @7fm1b  
申请免除清盘人职务及毁灭帐簿与文件 o*-9J2V=J  
appointed actuary 委任精算师 "?P[9x}  
appointed auditor 委任核数师；委任审计师 BMpF02Y|4  
appointed trustee 委任的受托人 #MglHQO+  
appointer 委任人 p'g^Wh  
apportioned pro rata 按比例分摊 Rjq a_hxrS  
apportionment 分配；分摊 +TF8WZZF.d  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @UO}W_0ZD  
apportionment formula 分摊方程式 9#Bx]wy  
apportionment of estate duty 遗产税的分摊 8aZ$5^z  
appraisal 估价；评估 k1#5nYN.  
appreciable growth 可观增长 ab@=cL~^  
appreciable impact 显着影响 r1;e 0\?`  
appreciable increase 可观增长 3b@VY'P  
appreciation 增值；升值
]IS;\~  
appreciation against other currencies 相对其他货币升值 5,R`@&K3D  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3 z=\.R  
appreciation tax 增值税 CU$)QH{  
appropriation 拨款；拨用；拨付 w.uK?A>W,  
appropriation account 拨款帐目 H2U:@.o2&  
Appropriation Bill 拨款法案 3fp> 4;ym'  
appropriation-in-aid system 补助拨款办法 y(}Eko4u5  
approved assets 核准资产 ?mU\ N0o  
approved basket stock 认可一篮子证券 TF\sP8>V  
approved budget 核准预算 kYlg4 .~M  
approved charitable donation 认可慈善捐款 B.*"Xfr8  
approved charitable institution 认可慈善机构 L M /Ga  
approved currency 核准货币；认可货币 K&dT(U  
approved estimates 核准预算 a+Ab]m8`  
approved estimates of expenditure 核准开支预算 2+:'0Krc  
approved overseas insurer 核准海外保险人 %i"}x/CD[  
approved overseas trust company 核准海外信托公司 CTp!di|  
approved pooled investment fund 核准汇集投资基金 41yOXy ;~l  
approved provident fund scheme 认可公积金计划 J633uH}}  
approved provision 核准拨款 smup,RNZRX  
approved redeemable share 核准可赎回股份 9Ejyg*  
approved regional stock 认可地区性证券 ;LQ9#M?  
approved retirement scheme 认可退休金计划 mU@xcN
 
approved subordinated loan 核准附属贷款 56{I`QjX  
arbitrage 套戥；套汇；套利 >1ZJ{se  
arbitrageur 套戥者；套汇者 v{y{sA  
arbitrary amount 临时款项 RJ}#)cT  
arrangement 措施；安排；协定 $r
79n-  
arrears 欠款  ;:OsSq&  
arrears of pay 欠付薪酬 HnU Et/  
arrears of revenue 逾期未收税款；逾期未收的帐项 e&1\'Zq?>  
articles of association 组织章程；组织细则；组织章程细则 EB,4PEe:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1'O0`Me>#  
ascertainment of profit 确定利润 g_q<ze  
"Asia Clear" “亚洲结算系统” _kN*e:t  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 d#>y}H9  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 2|{V,!/cvG  
Asian Development Fund [ADF] 亚洲发展基金 l r~gG3  
Asian dollar bond 亚洲美元债券 9Cvn6{  
Asian dollar market 亚洲美元市场 X+l'bp]Ry
 
Asian dollar rate 亚洲美元利率 :E'P7A  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 O+"ac /
r  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Vz"u>BP3~  
asked price 沽盘；喊价；索价；卖方报价 K)N0,Qwu  
assessable income 应评税入息 |[1D$Qv  
assessable loss 应评税亏损 PJ q yvbD  
assessable profit 应评税利润 XUSvhr$|  
assessable value 应评税值 !#}7{  
assessed profit 估定利润 FS@A8Bb  
assessed value 经评估价值 Cq\I''~8  
assessment 评税；评定；估价；评税单 ?KP}#>Ba@  
assessment number 评税编号；估价编号 ROdK8*jL  
assessment of additional tax 补加税评税 DWm SC}{.  
assessment of performance 业绩评估；实绩评价 e:-8k_0|
 
Assessor 评税主任 lddp^ #f  
asset price bubbles 资产价格泡沫 `.v(fC  
asset-backed securities 具资产保证的证券 o#D.9K(  
assets accretion 资产增值 ]'h; {;ug  
assets and liabilities 资产与负债 ,Z~;U  
assets betterment statement 资产递增表；资产改进表 "A[ b rG  
assets lending 实物放款；有抵押贷款 ZjVWxQ  
assets of the company passing on the death 死者去世时转移的公司资产 k \qiF|B)Z  
assets pledged as security for liabilities 用作负债抵押的资产 
rU2iy"L  
assets portfolio 资产投资组合 SEd5)0X^  
assets price 资产价格 g^~Kze  
assets quality 资产质素 ?c#$dc"  
assets realization 资产变现 \Fb| {6+  
assets refinancing arrangement 资产再集资安排 n&Yk<  
assets securitization 资产证券化 #T3h}=  
assets situated outside Hong Kong 在香港以外地方的资产 )=^w3y  
assets stripping 削减资产；拆卖资产 EKZVF`L  
assets value 资产值 DQXS$uBT  
assignee 承让人 nH[+n `{
o  
assignment 转让；转让书；转让契 pq!%?m]  
assignment of interest 权益转让 JPx7EEkZR4  
assignment of letters patent and trade mark 专利证书及商标转让 z#
Nl@NO&  
assignment of property 物业转让；物业转让书 Vpp&|n9^  
assignment right 转让权 SO?8%s(   
assignor 转让人 BNucc']  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 y,Q5;$w8  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ,/,9j{|"j  
associate member 附属会员 NAr1[{^E,  
associated body corporate 相联法人团体 #exss=as/  
associated company 相联公司；联属公司 o>lmst%<  
associated corporation 相联法团 \%A%s*1  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Nt-<W+,  
公认会计师公会〔英国〕 $2#7D* Rx  
Association of Futures Exchange Brokers 香港期货经纪协会 g:#dl\k  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 =VP=|g  
association of underwriters 承保人组织 e}{U7xQm1  
assumption of control 接管 pchBvly+0  
assurance 担保；保险；转易；转易书 q/&y*)&'O  
assurance of interest 权益的转易 5#JJ?  
at 19XX price 按一九ＸＸ年价格计算 NAFsFngqH  
at a discount 按赔价计算；按贴水价格计算；打折扣 3OqX/z,  
at a premium 按溢价计算；按升水价格计算 !?FK We  
at call 通知付款；按通知 yy2I2Bv  
at constant market price 按固定市价计算 ` %?9=h%  
at constant price 按固定价格计算 SZ!=`a]  
at cost 按成本计算 gn1(4 o  
at current market price 按当时市价计算；按现时市价计算 #Gf+=G  
at current price 按当时价格计算；按现时价格计算 )j&"%[2F  
at factor cost 按要素成本计算；按生产要素成本计算 F} DUEDND*  
at money-of-the-day price 按付款当日价格计算 RMXzU  
at or better 按指定或较佳价位〔买卖指令〕 I$q>  
at par 按面值计算；平价 f-RK,#
^?,  
at sight 见票即付 dZ(|uC!?  
at the close 按收市盘 5,KWprb  
at the opening 按开市盘 (Xxn\*S  
attestation 见证；见证条款 2j&@p>  
at-the-money option 平价期权 !.X.tc  
attorney 受权人；受托代表人 E l&h;N  
attornment 新拥有人承认书 ~Gv#iRi>  
attributable profit 可归属利润 .0y%5wz8j  
attributable share value 可归属股份价值 -=}3j&,\R  
Auckland Stock Exchange 奥克兰证券交易所 h3G.EM:eG  
auction 拍卖 A}VYb:u/  
auctioneer 拍卖商 `sHuM*  
audit 审计；核数 /Wj,1WX~  
Audit Commission 审计署 m6n!rRQ^U  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] i^"+5Eq[D  
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〕 U9d:@9Y  
audit review 帐目审查 }ZOFYu0f  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @ GDX7TPV  
audited account 审计帐目；经审计的帐目 e 9$C#D>D  
audited annual account 经审计的周年帐目 %Z]'!X  
audited balance sheet 经审计的资产负债表 d5j_6X  
auditor 核数师；核数主任；审计师 '3(l-nPiG^  
auditor's certificate 核数师证明书；审计师证明书 \ZXLX'-  
auditor's report 核数师报告；审计师报告 7*H:Ob)9k  
Aussie bond 澳元债券 e;95a  
austerity budget 紧缩预算 xK%=  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ?w&SW{ I  
Australia All Ordinaries Index 澳洲所有普通股票指数 /X8<C=}  
Australian Dollar [AUD] 澳元 7,$z;Lr0S  
Australian Options Market 澳大利亚期权市场 ]`=X'fED  
Australian Securities Commission 澳洲证券事务监察委员会 83ipf"]*  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 tykB.2f  
Australian Stock Exchange 澳大利亚证券交易所 FH5ql~  
Austrian Schilling [ATS] 奥地利先令 .m4;^S2cO  
authentication 认证；鉴证 [w\?j,  
authority to purchase 委托购买证；委购书 f
|7u_
f  
authorization 认可；核准；授权；授权书 T=Z.U$  
authorization by direction 指示授权 bha?eN  
authorization by instruction 指令授权 f^<6`Aeq  
authorization by warrant 令状授权 vwGeD|Fb5  
authorization of unit trust 单位信托的认可 hsLzj\)6  
authorized agent 指定代理人 hP@(6X,"  
authorized capital 法定资本 wo^Sy41bF  
authorized clerk 出市员 keAcKhj  
authorized dealer 认可交易商 $a;]_Y  
authorized financial institution 认可财务机构 alFjc.~}  
authorized fund 认可基金 f<jb=\}x  
authorized fund house 获授权的基金公司；认可基金公司 Q[ieaL6&  
authorized institution 认可机构 T~8  .9g  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 t2{~bzq1X  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 <g2_6C\j  
authorized insurer 获授权保险人；获认可承保人 %g"eV4j  
authorized investment 特准投资项目 "dh:-x6  
authorized person 获授权人 )hKS0`$|  
authorized representative 获授权代表 }OShT+xeX  
authorized share capital 法定股本 j8,n7!G  
automated quotation system 自动报价系统 >um
!Eo  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] `(4pu6uT  
自动交易系统〔香港期货交易所有限公司〕 XR+3j/zEQ  
automatic adjustment mechanism 自动调整机制 +FFG#6e  
automatic adjustment system 自动调整系统 4jmK].  
Automatic Clearing House 自动票据交换所 S5=Udd"  
automatic exchange rates accumulation system 自动化汇率累集系统 4N?v  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 I?!rOU=0  
automatic teller machine [ATM] 自动柜员机 -0HkTY  
autopay 自动转帐 %i{;r35M;9  
available assets 可用资产 p#8
W#t$  
available fiscal reserve 现存财政储备 3NK ^AaTK  
available profit 可用利润 q`|CrOzO  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 < a rZbM  
average 平均；平均数；海损 &x:JD1T}  
average basic salary 平均基本薪金 +*nGp5=^GE  
average consumer expenditure 平均消费开支；一般消费开支 @!tVr3;N$  
average cost 平均成本 9L eNe}9v  
average cost of land production 增辟土地平均成本 #TJk-1XM*q  
average daily turnover 平均每日成交额 Mio>{%/  
average daily wage rate 平均每日工资率 g9h(sLSF  
average expenditure pattern 平均开支模式 dG'SZ&<  
average growth rate 平均增长率 7LZ^QC  
average net fixed assets 固定资产平均净值 (il0M=M  
average of relatives 相对价格平均数 tOdT[&  
average price 平均价格 /ONV5IkPy  
average propensity to consume 平均消费倾向；一般消费倾向 YhKZ|@  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Eh8Pwt7C@  
average rate 平均率 R""%F#4XJ2  
average revenue 平均收入；平均收益 @ CsV]97`  
average stock 平均库存；平均存货 / l>.mK()  
average yearly rent 平均年租 P1kB>"bR  
avoidance of double taxation 避免双重课税 H3/c
aN:  
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 T.&7sbE_  
xp \S2@<  
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