一些有用的会计术语(也不知道发的地方对不对)A

A: V$g!#V  
A share Ａ股；甲类股份 H+5S )r  
abatement of tax 减税；减扣免税额 4O7 {a  
ABN AMRO Bank N.V. 荷兰银行 oIG
F=x,e8  
above-the-line expenditure 线上项目支出；经常预算支出 589P$2e1X  
above-the-line receipt 线上项目收入；经常预算收入 W.^R/s8O%5  
ABSA Asia Limited 南非联合亚洲有限公司 T-y5U},  
absolute change 绝对数值变更 P*/ig0_fM  
absolute expenditure 实际开支 9;ie[sU:u  
absolute guideline figure 绝对准则数字 fbW<c`LH  
absolute interest 绝对权益 30bdcDm,  
absolute order of discharge 绝对破产解除令 l9z{pZ\KM  
absolute profit margin 绝对利润幅度 X}Fqif4A  
absolute value 实值；绝对值 p?O6|q  
absolutely vested interest 绝对既得权益 hg-M>|s7  
absorbed cost 已吸收成本；已分摊成本 'xu!t'l&  
absorption 吸收；分摊；合并 ke2}@|?t  
absorption rate 吸收率；摊配率；分摊率 qoSZ+ khS$  
ACB Finance Limited 亚洲商业财务有限公司 FVWHiwRU,  
acceptable form of reciprocity 合理的互惠条件 d0 mfqP=  
acceptable rate 适当利率；适当汇率 IweNe`Z  
acceptance agreement 承兑协议 vu~7Z;y(<j  
acceptance for honour 参加承兑 ot,=.%O  
acceptor 承兑人；接受人；受票人 nq:'jdY5|  
acceptor for honour 参加承兑人 KT0Pmpp
5  
accident insurance 意外保险 l{Xy %8  
Accident Insurance Association of Hong Kong 香港意外保险公会 g(l:>=g]?  
accident insurance scheme 意外保险计划 TU^s!Tj  
accident year basis 意外年度基准 P\%aJ'f~  
accommodation 通融；贷款 ^!Tq(t5V  
accommodation bill 通融票据；空头票据 5l]
qhi3f  
accommodation party 汇票代发人 [tkP2%1  
account balance 帐户余额；帐户结余 BFQ`Ab+  
account book 帐簿 =%d.wH?dZ/  
account collected in advance 预收款项 9>/:c\q+  
account current book 往来帐簿 'H(khS  
account of after-acquired property 事后取得的财产报告 :8U@KABH@h  
account of defaulter 拖欠帐目 2Y
g\<PsN  
account payable 应付帐款 U
y<n7*H  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 0RHjA&r3v  
account receivable 应收帐款 >AW&Lfw$
 
account receivable report 应收帐款报表 11B8 LX  
account statement 结单；帐单；会计财务报表  g^))  
account title 帐户名称；会计科目 `V{'G
F&[  
accountant's report 会计师报告 /%AA\`:6  
Accountant's Report Rules 会计师报告规则 "QmlW2ysi  
accounting and auditing procedure 会计与审计程序；会计与核数程序 P,)\#([vc  
Accounting Arrangements 《会计安排》 =D Tbz3<  
accounting basis 会计基础 &%4A3.qE  
accounting by Official Receiver 破产管理署署长呈交的帐目 2+|U!X  
Accounting Circular 《会计通告》 &R3#? 1,  
accounting class 会计类别 IZ@M K  
accounting date 记帐日期；会计结算日期 sOm&7A?  
accounting for money 款项核算 {j%7/T{  
Accounting Officer 会计主任 o`.5NUn  
accounting period 会计报告期；会计期 %$F_oO7"  
accounting policy 会计政策；会计方针 X<d`!,bn@  
accounting practice 会计惯例  #zg"E<  
accounting principle 会计准则 (H-kWT  
accounting record 会计记录 BOme`0
A  
accounting report 会计报告 ?>q5Abp[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 SHQgI<D7  
Accounting Society of China 中国会计学会 z q@"qnr  
accounting statement 会计报表 9`Xr7gmQf  
accounting system 会计制度；会计系统 GriFb]ml"  
accounting transaction 会计事项；帐务交易 %JuT'7VB  
accounting treatment 会计处理 W];l[D<S*  
accounting year 会计年度 o)M<^b3KO  
accretion 增值；添加 Wb;D9Z  
accrual 应计项目；应累算数目 =QhK|C!$A  
accrual basis 应计制；权责发生制 V82hk0*j  
accrual basis accounting 应计制会计；权责发生制会计 (/C 8\}Ox  
accrue 应累算；应计 O5ZR{f&  
accrued benefit 应累算利益 ddEV@2F  
accrued charges 应计费用 G"U^]$(+K  
accrued cumulative preference share dividend 应累算的累积优先股股息 yK0iW  
accrued expenses 应累算费用 i'z(`"  
accrued interest payable 应付利息；应计未付利息 cG5u$B  
accrued interest receivable 应收利息；应计未收利息 Hu"TEhW(2  
accrued right 累算权益 I[P_j`aE  
accruing profit 应累算的利润 $ZRvvm!f  
accumulated fiscal reserve 累积财政储备 *mkL>v &  
accumulated profit 累积利润；滚存溢利 gaR~K  
accumulated reserve 累积储备 y)b=7sU  
accumulation of surplus income 累积收益盈余 v_,'NA0  
acquired assets 既得资产 z0?IQzR^T  
acquisition 收购；购置；取得 zE?@_p1gei  
acquisition cost 购置成本 9lB$i2G>Zw  
acquisition expenses 购置费用 ;ibOd~  
acquisition of 100% interest 收购全部股权 Zn6u6<O=  
acquisition of control 取得控制权 '6GW.;  
acquisition of fixed assets 购置固定资产 !"dAwG?S  
acquisition of shell “买壳” Q:j)F|uhc  
acquisition price 收购价 O|*-J  
act of God 天灾 WU~L#Ih.V  
acting partner 执事合伙人 uYXkD#{  
active market 买卖活跃的市场；交投畅旺的市场；旺市 N]&:xd5  
active partner 积极参与的合伙人 @k\npFKQm  
active trading 交投活跃 U&gI_z[  
actual circulation 实际流通 r tH #j  
actual cost 实际成本 ^AC2
 zC  
actual expenditure 实际开支；实际支出 ,YF1*69  
actual income 实际入息；实际收入；实际收益 .DHQJ|J-1  
actual market 现货市场 cg^=F
_h  
actual price 现货价；实际价格 3+H[S#e:Z  
actual profit 实际利润 z,(.` %h  
actual quotation 实盘；实际价位；实际报价 n"f:6|<  
actual year basis 按实际年度计算 j>#ywh*A  
actuals 实货 6!v$"u|[!'  
actuarial investigation 精算调查 vAfYONU  
actuarial principle 精算原则 nTr{D&JS  
actuarial report 精算师报告 0+Q;a  
Actuarial Society of Hong Kong 香港精算学会 URj2 evYW  
actuarial valuation 精算师估值 abg`:E  
actuary 精算师 sv2XD}}  
ad referendum agreement 暂定协议；有待覆核的协定 Vj6w7hz  
ad valorem duty 从价税；按值征税 l]S%k&  
ad valorem duty system 从价税制 >`I%^+z  
ad valorem fee 从价费 HH|N~pBJB  
ad valorem tariff 从价关税 5?8jj  
additional allowance 额外免税额 ?4#wVzuzA  
additional amount for unexpired risk 未过期风险的额外款额 \12y,fOJ  
additional assessable profit 补加应评税利润 tfVlIY<  
additional assessment 补加评税 UP*5M  
additional commitment 额外承担 ?P(U/DS8  
additional commitment vote 额外承担拨款 U2jlDx4yg  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 nRcy`A%  
additional dependent parent allowance 供养父母额外免税额 5QZ}KNJ|t~  
additional provision 额外拨款 ;jFUtG  
additional stamp duty 附加印花税 d t^Hd]+^\  
additional tax 补加税罚款；补加税款 !nTI(--  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 *`V r P  
adjudged bankrupt 被裁定破产 R[}fr36>/  
adjudicated bankrupt 裁定破产人 !%/(a)B$^$  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 mLDuizWI  
adjudication of bankruptcy 裁定破产；宣告破产 ozW\`  
adjudication of insolvency 裁定无力偿还债务 OXF/4Oe  
adjusted actual 经调整的实数；调整后的实数 -AwkP  
adjusted current assets 经调整的流动资产；调整后的流动资产 ^>#@qMw  
adjusted figure 经调整的数字；调整后的数额 xPzBbe  
adjusted liabilities 经调整的负债；调整后的负债 `Af5%m
[  
adjusted loss 经调整的亏损；调整后的亏损 x57O.WdN  
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 WMnxN34  
adjusted profit 经调整的利润；调整后的利润 )3)x/WM  
adjusted surplus 经调整的盈余额；调整后的盈余额 lFa?l\jLXZ  
adjusted value 经调整的价值；调整后的价值 _Q7]Dw/w\  
adjustment 调整；修订；理算〔保险〕 {2LV0:k2  
adjustment centre 调剂中心 m3=Cg$n  
adjustment lag 调整过程的时间差距；调整时差 [midNC+,  
adjustment mechanism 调整机制 v;d3uunqv  
adjustment of loss 亏损调整 d^I:{Ii'  
adjustment process 调整过程；调整程序 c=33O,_  
adjustment range 调整幅度 Z
5,"KhB]  
administered exchange rate 受管制汇率 JdX!#\O  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 t!o=-k  
administration expenses 行政费用 K9) |b`E=  
administration fee 手续费；行政费 d)L,kzN  
administration in bankruptcy 破产管理 rs,:pU  
administration order 遗产管理令 >Zh^,T={G  
administrator 管理人；遗产管理人 i&0Zli  
administrator of the estate 遗产管理人 O&r9+r1`  
admission of debt 债项承认书 C;oO=R3r  
admission of proof 接纳债权证明 e(vnnv?R{  
advance 放贷款项；垫付款项；预支款项；预付款项 yZ,S$tSR  
advance account 暂支帐目；预付款帐户 {VKP&{~O  
advance compensation 预付补偿金 ksF4m_E>YB  
advance from shareholder 股东垫款 rAS2qt  
advance pending reimbursement 预支以待日后付还 Vn?|\3KY  
advanced economy 先进经济体系 69N8COLB  
advancement 预付；预付财产 >Y;[+#
H[  
advances warrant 垫款令 ~z7
Fz"o<  
advancing 贷出 B !Z~jT  
adverse balance 逆差 Pa"[&{:  
adverse exchange 逆汇 -gpHg  
advertisement addressed to shareholders 在报章刊登的致股东通告 M\r=i>(cu  
advice for collection 托收通知书 i:7cdhz  
advice of drawing 提款通知书；汇票通知书 `h<>_zpjY  
advice of payment 付款通知 3]67U}`  
Advisory Committee [Securities and Futures Commission] w$jq2?l  
谘询委员会〔证券及期货事务监察委员会〕 Nzl`mx16  
Advisory Committee on Diversification 经济多元化谘询委员会 c"zE  
affidavit 誓章；遗产申报誓章 ww)ow\  
affidavit of no receipt 述明无收款的誓章 nKe|xP  
affiliate 联号；联营公司；附属公司 D:PrFa  
affiliated company 附属公司；联号；联营公司 M>u84|`  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 1HUe8m[#3  
affordability 负担能力 B*n_ VBd  
African Development Bank [AfDB] 非洲开发银行 L\\'n )  
after-acquired property 事后取得的财产  ja^  
after-hours dealing 市后交易 6<No_x |_  
after-tax profit 税后盈利；税后利润；税后溢利 5E}!TL$  
agency agreement 代理协议 6yXN7L==x  
agency expenses 代理机构的开支 ##'uekSJ  
agency fee 代理费 fDwqu.K  
Agency Law 《代理法》 YZz8xtM<2  
agent 代理人；承销人 !jRs5{n^Ol  
agent of company 公司代理人 [>|6qY$D  
agent's fee 代理人费；经纪费 Zz!yv(e)H  
aggregate 总计；总数；总体数字 spTI
hZ  
aggregate amount 总款额；总额 6&,9=(:J&R  
aggregate assets and liabilities 总体资产与负债 ~>rnq7j  
aggregate at constant price 按固定价格计算的总体数字 ;ApldoMi  
aggregate demand 总需求 % E8s>D  
aggregate gross position 总持仓量 V@\A<q%jTs  
aggregate limit 总限额 e%^PVi  
aggregate of salaries tax 合计薪俸税 Pl&x6\zL  
aggregate performance 总体表现；总体业绩 dl+:u}9M$  
aggregate supply 总体供应 6nW]Q^N}  
aggregate surplus 总盈余 a6hDw'8!  
aggregate total 整体总额 B0,C!??5  
aggregate value 总值；合计价值 %[BOe4[  
aggregated basis 合计基准 /m h #o  
aggregated net chargeable income 合计应课税入息实额 ?y,z  
aggregation 合并计算；合计；总和 {r:5\  
aggregation of incomes of husband and wife 夫妇入息合并计算 A4Tjfc,rx9  
aggregation of property 财产的总和 O@-(fyG  
agio 差价；贴水 \hZye20  
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》 E|x t\*  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 7$"n.cr :  
《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》 9HZR%s[J  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment dI~{0)s
 
《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》 +lw1v  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment l42tTD8Awz  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ,AyQCUz{*?  
agreement for a settlement 授产协议 ;:8SN&).  
agreement for assignment 转让协议 8HL8)G6  
agreement for sale 售卖协议；买卖协议 tfPe-U  
agreement for sale and purchase 买卖协议 4AYW'j C  
agreement for the payment of interest 支付利息协议 sNsWz.DLT#  
agreement for the repayment of money 还款协议 M~5Ja0N~  
agreement of reinsurance 再保险协议 &o7"L;  
Agricultural Bank of China 中国农业银行 X"S")BQ q  
air passenger departure tax 飞机乘客离境税 t?h\Af4Tf  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 bjql<x5d  
airport tax 机场税 aR}Il&  
alcohol duty 酒精税 6dKJt  
alienation 让与；让渡；转让 h{?cs%l

Z  
alimony 生活费；赡养费 )uy2,`z  
All Ordinaries Index [AOI] 所有普通股指数 y@Ak_]{b  
all risks 全险；综合险 0t -=*7w%  
All Sales Record for Stock Market 《股票市场成交报告》 #* Iyvx  
Allied Capital Resources Limited 新联财务有限公司 )J1xO^tE  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 0>U7]wZKc  
allocation letter 拨款信件 ShJBOaE; -  
allocation of fund 分配款项；预留款项 J@o$V- KK
 
allocation of profit 利润分配；溢利分配 ,XsBm+Q(  
allocation warrant 拨款令 ]".SW5b_  
allotment 分配；配股 7?qR
z  
allotment notice 股份配售通知；配股通知 sYd)r%%AU  
allotment of shares 股份分配 d1u6*&@lf  
allowable 可获宽免；免税的 c<5(c%
a  
allowable business loss 可扣除的营业亏损 r^;1Sm  
allowable expenses 可扣税的支出 /C/I_S}H  
allowance 免税额；津贴；备抵；准备金 YkI_i(  
allowance for debts 债项的免税额 hd#MV!ti  
allowance for depreciation by wear and tear 耗损折旧免税额 LteZ7e  
allowance for funeral expenses 殡殓费的免税额 )CG,Udu  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 W"\O+  
allowance for repairs and outgoings 修葺及支出方面的免税额 8GT4U5c ;  
allowance to debtor 给债务人的津贴 PPj%
.i)  
alteration of capital 资本更改 !Er)|YP  
alternate trustee 候补受托人 6yedl0@wa!  
amalgamation 合并 h&<>nK   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 SH;:bLk_  
ambit of charges 征税范围；收费范围 EsjZ;D,c(  
amended valuation 经修订的估值 #~`d ;MC  
American Commodities Exchange 美国商品交易所 ejlau#8"  
American Express Bank Limited 美国运通银行 C*Wyw]:r  
American Stock Exchange 美国证券交易所 AQgm]ex<  
amortization 摊销  t`'5|  
amount due from banks 存放银行同业的款项 mZ#h p}\.  
amount due from banks abroad 存放海外银行同业的款项 b$=c(@]  
amount due from holding companies 控股公司欠款 -
02.n
}u>  
amount due from local banks 存放本港银行同业的款项 !">EZX  
amount due to banks 银行同业的存款 z;Dc#SZnO(  
amount due to banks abroad 海外银行同业的存款 lBNB8c0e"{  
amount due to holding companies 控股公司存款 .t$1B5  
amount due to local banks 本港银行同业的存款 "T' QbK
0  
amount due to outport banks 外埠银行同业的存款 UUqA^yJ  
amount for note issue 发行纸币的款额 0;2ApYks  
amount of bond 担保契据的款额 ?Y_!Fr3V  
amount of consideration 代价款额 lh*!f$2~  
amount of contribution 供款数额 "1ov<  
amount of indebtedness 负债款额 c>L#(D\\  
amount of principal of the loan 贷款本金额 ;!pJ%p0Sc  
amount of rates chargeable 应征差饷数额 uX~YDy  
amount of share capital 股本额 l#rr--];  
amount of sums assured 承保款额 oU)3du   
amount of variation 变动幅度 l'kVi  
amount of vote 拨款数额 $B?IE#7S4  
amount payable 应付款额 `WlQ<QEi  
amount receivable 应收款额 ]DLs'W;)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 h[r)HX0hA  
analysis 分析 :djbZ><  
ancillary risk 附属风险 :;N2hnHoG  
annual account 周年帐目；周年帐目报表；年度决算；年结 V7$-4%NL  
annual accounting date 年结日期 4x?4[J~u[  
annual allowance 每年免税额；年积金；年度津贴；年津 ->5[C0: ]  
annual balance 年度余额 f- ~]  
annual disposable income 每年可动用收入 F3&:KZ!V&m  
annual estimates 周年预算 TJz} 8-#t  
annual fee 年费 $(&+NJ$U$  
annual general meeting 周年大会 UaM&/K9  
annual growth rate 年增率；每年增长率 _t@9WA;+\  
annual long-term supplement 长期个案每年补助金 aHBM9%gV  
annual pensionable emolument 可供计算退休金的年薪 KKM!($A  
annual report 年报 R|R3Ob.e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 W>J1JaO  
annual return 周年报表；周年申报表；每年报税表格 osI0m7ws:  
Annual Return Rules 《周年报表规则》 QHw{@*  
annual review of consumer prices 每年消费物价回顾 bipA{VU  
annual roll-forward basis 逐年延展方式 ?io,8  
annual salary 年薪 ![/
 QW  
annual statement 年度报表；年度决算表 QA# 7T3|  
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 u^+ (5|  
annuitant 年金受益人 #s|,oIm  
annuity 年金 lcuqzX{7  
annuity contract 年金合约 u~\ NL{  
annuity on human life 人寿年金 DXx),?s>  
antecedent debt 先前的债项 ad`=A V]  
ante-dated cheque 倒填日期支票 Jek3K&  
anticipated expenditure 预期开支 |#x]/AXa0/  
anticipated net profit 预期纯利 F7U$7(I2G  
anticipated revenue 预期收入 HC(o;,spO  
anti-inflation measure 反通货膨胀措施 ?<D1]Xv  
anti-inflationary stance 反通货膨胀立场 RgLkAHA  
apparent deficit 表面赤字 JeU1r-i  
apparent financial solvency 表面偿债能力 b%|6y  
apparent partner 表面合伙人 E rnGX#@v  
application for personal assessment 个人入息课税申请书 4|xQQv  
application of fund 资金应用 R6qC0@*  
application to release as liquidator and to destruct the books of accounts and documents BaOPtBYA:  
申请免除清盘人职务及毁灭帐簿与文件 1JF>0ijU@  
appointed actuary 委任精算师 s Vg89I&  
appointed auditor 委任核数师；委任审计师 SaiYdJ  
appointed trustee 委任的受托人 s^ K:cz  
appointer 委任人 n
-:n.JX  
apportioned pro rata 按比例分摊 mZ4I}_\,  
apportionment 分配；分摊 !sav~dB)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?D=t:=  
apportionment formula 分摊方程式 rlXMrn  
apportionment of estate duty 遗产税的分摊 a'B 5m]%  
appraisal 估价；评估 j$=MJN0  
appreciable growth 可观增长 yI8 /m|  
appreciable impact 显着影响 R1C2d+L  
appreciable increase 可观增长 Zksow}%  
appreciation 增值；升值 <<+Hs/ ]  
appreciation against other currencies 相对其他货币升值 bXK$H=S Bz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2hE+Om^n  
appreciation tax 增值税 Q7SRf$4  
appropriation 拨款；拨用；拨付 XMm(D!6  
appropriation account 拨款帐目 vL~j6'  
Appropriation Bill 拨款法案 +*KDtqZjk  
appropriation-in-aid system 补助拨款办法 S<"`9r)av  
approved assets 核准资产 ~ ]^<*R  
approved basket stock 认可一篮子证券 +V/mV7FK  
approved budget 核准预算 }
BLT2]y0  
approved charitable donation 认可慈善捐款 'kk B>g7B  
approved charitable institution 认可慈善机构 jjJ l\Vn  
approved currency 核准货币；认可货币 cT3s{k  
approved estimates 核准预算 b"&1l2\ A  
approved estimates of expenditure 核准开支预算 U$T (R2@  
approved overseas insurer 核准海外保险人  q{RT~,%  
approved overseas trust company 核准海外信托公司 *;<>@*  
approved pooled investment fund 核准汇集投资基金 {iq)[)n  
approved provident fund scheme 认可公积金计划 o Np4> 7Lk  
approved provision 核准拨款 meR5E?Fm  
approved redeemable share 核准可赎回股份 E]%&)3O[  
approved regional stock 认可地区性证券 fg~9{1B
 
approved retirement scheme 认可退休金计划 q%c"`u/v/  
approved subordinated loan 核准附属贷款 X1\ao[t<;c  
arbitrage 套戥；套汇；套利 +y|H#(wBP  
arbitrageur 套戥者；套汇者 cK6IyJx-  
arbitrary amount 临时款项 1iIag}?p  
arrangement 措施；安排；协定 mY/x|)MmM  
arrears 欠款 #GA6vJ4^s  
arrears of pay 欠付薪酬 H"%SzU  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~
6Df~uN  
articles of association 组织章程；组织细则；组织章程细则 vAo|o*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @BS7Gyw  
ascertainment of profit 确定利润 h}<Ie <  
"Asia Clear" “亚洲结算系统” 'EsdYx5C  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 +u'y!@VV  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 oSB0P  
Asian Development Fund [ADF] 亚洲发展基金 #;Z+X)  
Asian dollar bond 亚洲美元债券 _:.'\d(  
Asian dollar market 亚洲美元市场 S}XVr?l2O  
Asian dollar rate 亚洲美元利率 %XK<[BF  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 jGKasI`  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 $Y_v X 2  
asked price 沽盘；喊价；索价；卖方报价 ulxy 4] h  
assessable income 应评税入息 *OMW" NZ;  
assessable loss 应评税亏损 1[H1l;  
assessable profit 应评税利润 qjVhBu7A  
assessable value 应评税值 iV8O<en&i  
assessed profit 估定利润 <[<]+r&*  
assessed value 经评估价值 \z)` pno  
assessment 评税；评定；估价；评税单 ~h6aTN  
assessment number 评税编号；估价编号 $sBje*;  
assessment of additional tax 补加税评税 yZ57uz  
assessment of performance 业绩评估；实绩评价 lO5*n|Ic,  
Assessor 评税主任 D-4\AzIb  
asset price bubbles 资产价格泡沫 D}7G|gX1  
asset-backed securities 具资产保证的证券 +hKH\]  
assets accretion 资产增值 l?swW+x\  
assets and liabilities 资产与负债 WbDD9ZS  
assets betterment statement 资产递增表；资产改进表  h@"u==0  
assets lending 实物放款；有抵押贷款 zwp
gf  
assets of the company passing on the death 死者去世时转移的公司资产 Fg-4u&Ik  
assets pledged as security for liabilities 用作负债抵押的资产 a]8}zSUK  
assets portfolio 资产投资组合 {1]/ok2k5  
assets price 资产价格 T^n0=|  
assets quality 资产质素 &?j]L4%  
assets realization 资产变现 $Y31YA  
assets refinancing arrangement 资产再集资安排 u!K5jqP  
assets securitization 资产证券化 =K\.YKT  
assets situated outside Hong Kong 在香港以外地方的资产 >)`V$x  
assets stripping 削减资产；拆卖资产 vqnFyd  
assets value 资产值 tA6x
  
assignee 承让人 @$%[D`Wa<  
assignment 转让；转让书；转让契 ?q+^U>wy&  
assignment of interest 权益转让 i>n)T  
assignment of letters patent and trade mark 专利证书及商标转让 GK-__Y.  
assignment of property 物业转让；物业转让书 XH{P@2~l  
assignment right 转让权 /|z_z%=  
assignor 转让人 nPo YjQi  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 E< Ini'od[  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &Eqa y'  
associate member 附属会员 $7JWA9#N!  
associated body corporate 相联法人团体 j,i> 1|J  
associated company 相联公司；联属公司 t+`>zux5(T  
associated corporation 相联法团 1>e%(k2w%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] UO{3vry48  
公认会计师公会〔英国〕 64h$sC0z/e  
Association of Futures Exchange Brokers 香港期货经纪协会 }iCcXZ&5^  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 A*_ |/o
 
association of underwriters 承保人组织 )+xHv  
assumption of control 接管 lH8e?zJ  
assurance 担保；保险；转易；转易书 8{iFxTz  
assurance of interest 权益的转易 { WW!P,w  
at 19XX price 按一九ＸＸ年价格计算 3D/<R|p  
at a discount 按赔价计算；按贴水价格计算；打折扣 FR9*WI   
at a premium 按溢价计算；按升水价格计算 U6Ws#e  
at call 通知付款；按通知 #_}r)q  
at constant market price 按固定市价计算 L:3  
at constant price 按固定价格计算 E3<~C(APW  
at cost 按成本计算 a}#Jcy!e  
at current market price 按当时市价计算；按现时市价计算 !>Ru= $9  
at current price 按当时价格计算；按现时价格计算 nt*nTtcE  
at factor cost 按要素成本计算；按生产要素成本计算 dl&402  
at money-of-the-day price 按付款当日价格计算 y
%^TZ[S  
at or better 按指定或较佳价位〔买卖指令〕 +`H{  
at par 按面值计算；平价 4+j:]poYG{  
at sight 见票即付 SF2<  
at the close 按收市盘 cKbsf^R[e  
at the opening 按开市盘 eLc@w<yB  
attestation 见证；见证条款  
/i
 
at-the-money option 平价期权 )zo
O#tX  
attorney 受权人；受托代表人 Xs7xZ$  
attornment 新拥有人承认书 5EqC.g.  
attributable profit 可归属利润 .8K ~ h  
attributable share value 可归属股份价值 ~\~K
,v  
Auckland Stock Exchange 奥克兰证券交易所 mrvPzoF,]  
auction 拍卖 V)g{ Ew]:  
auctioneer 拍卖商 9?~K"+-SI  
audit 审计；核数 s$ v<p(yl  
Audit Commission 审计署 "P_PqM  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] G)'(%rl  
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〕 ~GZpAPg*  
audit review 帐目审查 2%F!aeX  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 N)H _4L  
audited account 审计帐目；经审计的帐目 ek3,ss3  
audited annual account 经审计的周年帐目 ^w*$qzESy  
audited balance sheet 经审计的资产负债表 Zc Y* TGx  
auditor 核数师；核数主任；审计师 21
\t2<"  
auditor's certificate 核数师证明书；审计师证明书 !O-9W=NJ  
auditor's report 核数师报告；审计师报告 PC3-X['[  
Aussie bond 澳元债券 -6./bB g  
austerity budget 紧缩预算 5o dtYI%L  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 wmf#3"n  
Australia All Ordinaries Index 澳洲所有普通股票指数 ?()$imb*  
Australian Dollar [AUD] 澳元 M~/R1\'&j  
Australian Options Market 澳大利亚期权市场 ,\cO>y@  
Australian Securities Commission 澳洲证券事务监察委员会 .]\+JTm  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 hXE_OXZ  
Australian Stock Exchange 澳大利亚证券交易所 b=-LQkcZhK  
Austrian Schilling [ATS] 奥地利先令 iB=v >8l%  
authentication 认证；鉴证 a6vls]?  
authority to purchase 委托购买证；委购书 uNcE_<  
authorization 认可；核准；授权；授权书 lh?TEQ  
authorization by direction 指示授权 r{~@hd'Aj  
authorization by instruction 指令授权 y$n`+%_  
authorization by warrant 令状授权 RU' WHk  
authorization of unit trust 单位信托的认可 cA8"Ft{P)  
authorized agent 指定代理人 HLnizE  
authorized capital 法定资本 $sX X6K),  
authorized clerk 出市员 H#
+?)<UQ  
authorized dealer 认可交易商 `mfN3Q*[c  
authorized financial institution 认可财务机构 %G%D[ i]  
authorized fund 认可基金 $_P*Bk)  
authorized fund house 获授权的基金公司；认可基金公司 pd1V8PZSG  
authorized institution 认可机构 #g6*s+Gm  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 VP<_~OLc  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 vKvT7Zxc  
authorized insurer 获授权保险人；获认可承保人 /EpsJb`kj  
authorized investment 特准投资项目 4}\Dr %US  
authorized person 获授权人 zwyK \j  
authorized representative 获授权代表 H!+T2<F9R  
authorized share capital 法定股本 w[
V71Iej  
automated quotation system 自动报价系统 b&$sY!iU  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] GG@&jcp7  
自动交易系统〔香港期货交易所有限公司〕 *7yu&a8  
automatic adjustment mechanism 自动调整机制 JZS#Q\JN  
automatic adjustment system 自动调整系统 %`~?w'  
Automatic Clearing House 自动票据交换所 ;| :^zo  
automatic exchange rates accumulation system 自动化汇率累集系统 aybfBC  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Dm.tYG
 
automatic teller machine [ATM] 自动柜员机 WF.y"{6>  
autopay 自动转帐 ct3^V M&/  
available assets 可用资产 \?9{H6<=  
available fiscal reserve 现存财政储备 sP+Z
E>7  
available profit 可用利润 JN Ur?+g  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 k^ZcgHHgb  
average 平均；平均数；海损 v^;%Fz_Dr  
average basic salary 平均基本薪金 ~e)`D nJ  
average consumer expenditure 平均消费开支；一般消费开支 50S >`qi2x  
average cost 平均成本 {U,q!<@mq  
average cost of land production 增辟土地平均成本 5l&9BS&  
average daily turnover 平均每日成交额 %Z"I=;=nxI  
average daily wage rate 平均每日工资率 #CaT0#v  
average expenditure pattern 平均开支模式 y_=},a  
average growth rate 平均增长率 6tBh`nYB=  
average net fixed assets 固定资产平均净值 MJ
)aY2  
average of relatives 相对价格平均数 u{-J?t&`  
average price 平均价格 YlY3C  
average propensity to consume 平均消费倾向；一般消费倾向 kh'R/Dt  
average propensity to save 平均储蓄倾向；一般储蓄倾向 xfE:r:  
average rate 平均率 (Es0n$Xb  
average revenue 平均收入；平均收益 N>'T"^S/  
average stock 平均库存；平均存货 !M[a/7x,p  
average yearly rent 平均年租 *UJ&9rQ
 
avoidance of double taxation 避免双重课税 -PI_*  
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&r-;sH^[  
W+'|zhn  
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