一些有用的会计术语(也不知道发的地方对不对)A

A: ;Ph)BY<  
A share Ａ股；甲类股份 U/!&KsnT  
abatement of tax 减税；减扣免税额 _|B&v  
ABN AMRO Bank N.V. 荷兰银行 m`IQ+,e  
above-the-line expenditure 线上项目支出；经常预算支出 gQ[^gPWP"  
above-the-line receipt 线上项目收入；经常预算收入 IWo~s  
ABSA Asia Limited 南非联合亚洲有限公司 N"RYM~c7  
absolute change 绝对数值变更 K]!u@I*K"  
absolute expenditure 实际开支  'Q>z**  
absolute guideline figure 绝对准则数字 B8AzN9v&"N  
absolute interest 绝对权益 SM+fG:4d  
absolute order of discharge 绝对破产解除令 kdh9ftm*\  
absolute profit margin 绝对利润幅度 @1?]$?u&  
absolute value 实值；绝对值 (Q8?)  
absolutely vested interest 绝对既得权益 |p -R9A*>h  
absorbed cost 已吸收成本；已分摊成本 Z/= %J3f  
absorption 吸收；分摊；合并 LDEW00zL  
absorption rate 吸收率；摊配率；分摊率 `uZv9I"  
ACB Finance Limited 亚洲商业财务有限公司 Rgfhs[Z  
acceptable form of reciprocity 合理的互惠条件 }K80G~O2<  
acceptable rate 适当利率；适当汇率 ^Lmc%y  
acceptance agreement 承兑协议 Z/kaRnG[@t  
acceptance for honour 参加承兑 p_qm}zp  
acceptor 承兑人；接受人；受票人 2{B(j&{  
acceptor for honour 参加承兑人 ]p&<nK,  
accident insurance 意外保险 Jrd4a~XP  
Accident Insurance Association of Hong Kong 香港意外保险公会 Vt=(2d5:p  
accident insurance scheme 意外保险计划 8J3@VD.  
accident year basis 意外年度基准 V9j1j}  r  
accommodation 通融；贷款 Tj21YK.mk  
accommodation bill 通融票据；空头票据 ~]W[ {3 ;  
accommodation party 汇票代发人 O| J`~Lk  
account balance 帐户余额；帐户结余 #C1A5JE&  
account book 帐簿 /;NE]{K  
account collected in advance 预收款项 Bd9hf`%2  
account current book 往来帐簿 +lgF/y6  
account of after-acquired property 事后取得的财产报告 3V Mh)  
account of defaulter 拖欠帐目 CQjZAv  
account payable 应付帐款 4m~7 ~-h  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4:Xj-l^D  
account receivable 应收帐款 25a#eDbqi  
account receivable report 应收帐款报表 PIEW\i  
account statement 结单；帐单；会计财务报表 rW~?0  
account title 帐户名称；会计科目 [j}7@Mr`\  
accountant's report 会计师报告 xR|eyeR  
Accountant's Report Rules 会计师报告规则 .z$Sm  
accounting and auditing procedure 会计与审计程序；会计与核数程序 noh|/sPMD  
Accounting Arrangements 《会计安排》 :#w+?LA*  
accounting basis 会计基础 hK39_A-  
accounting by Official Receiver 破产管理署署长呈交的帐目 ;eW'}&|LV  
Accounting Circular 《会计通告》 r*N~. tFo  
accounting class 会计类别 |5~wwL@LW7  
accounting date 记帐日期；会计结算日期 f']sU/c=  
accounting for money 款项核算 <L/M`(:=k  
Accounting Officer 会计主任 XK%W^a*x
 
accounting period 会计报告期；会计期 }or2 $\>m  
accounting policy 会计政策；会计方针 e-iYJ?  
accounting practice 会计惯例 ,V33v<|wc  
accounting principle 会计准则 J7ktfyQ0W  
accounting record 会计记录 `xX4!^0Hm  
accounting report 会计报告 L)/6kt=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3aO;@GNJ  
Accounting Society of China 中国会计学会 $35,\ZO>  
accounting statement 会计报表 |rxKCzjm  
accounting system 会计制度；会计系统 mC:X4l]5  
accounting transaction 会计事项；帐务交易 6mBDd>`0  
accounting treatment 会计处理 VPM|Rj:d  
accounting year 会计年度 +#*&XX5A#?  
accretion 增值；添加 Wg`+u  
accrual 应计项目；应累算数目 L7Qo-  
accrual basis 应计制；权责发生制 =s0g2Zv"\  
accrual basis accounting 应计制会计；权责发生制会计 pfL2v,]g  
accrue 应累算；应计 r}R^<y@I  
accrued benefit 应累算利益 7}d$*C  
accrued charges 应计费用 E#<7\p>  
accrued cumulative preference share dividend 应累算的累积优先股股息 EvqUNnjR  
accrued expenses 应累算费用 18.Y/nZAgQ  
accrued interest payable 应付利息；应计未付利息 f^!11/Wv  
accrued interest receivable 应收利息；应计未收利息 Yz2{LW[K  
accrued right 累算权益 2{mY:\  
accruing profit 应累算的利润 |I}A>XG  
accumulated fiscal reserve 累积财政储备 Kd/[Bs%  
accumulated profit 累积利润；滚存溢利 "J P{Q  
accumulated reserve 累积储备
>HcYVp~G  
accumulation of surplus income 累积收益盈余 TwM1M["3  
acquired assets 既得资产 m|[\F#+C  
acquisition 收购；购置；取得 nY{i>Y  
acquisition cost 购置成本 NWJcFj_  
acquisition expenses 购置费用 Z[#I"-Q~:  
acquisition of 100% interest 收购全部股权 'f-
  
acquisition of control 取得控制权 HZDk <aU/!  
acquisition of fixed assets 购置固定资产 { r6]MS#l1  
acquisition of shell “买壳” O1?B{F/ e  
acquisition price 收购价 5;FP.{+  
act of God 天灾 FgOUe  
acting partner 执事合伙人 pxw{  
active market 买卖活跃的市场；交投畅旺的市场；旺市 :3a&Pb*PL  
active partner 积极参与的合伙人 J4gI=@e  
active trading 交投活跃 n2n00%Wu[  
actual circulation 实际流通 #"Eks79s  
actual cost 实际成本 S)"##-~`T  
actual expenditure 实际开支；实际支出 YKP=0 j3,  
actual income 实际入息；实际收入；实际收益 5jn$7iE`  
actual market 现货市场 ,VKQRmd  
actual price 现货价；实际价格 0W~.WkD  
actual profit 实际利润 {A]k%74-a  
actual quotation 实盘；实际价位；实际报价 _YH<YOrMh  
actual year basis 按实际年度计算 w::r?.9  
actuals 实货 ^273l(CZ1  
actuarial investigation 精算调查 "H5&3sF2  
actuarial principle 精算原则 a3O nW\N  
actuarial report 精算师报告 fDU+3b  
Actuarial Society of Hong Kong 香港精算学会 cP*c(k~N  
actuarial valuation 精算师估值 : cFF  
actuary 精算师 rD0k%-{{  
ad referendum agreement 暂定协议；有待覆核的协定 M MAA
Ho  
ad valorem duty 从价税；按值征税 ?_VRfeztw  
ad valorem duty system 从价税制 *he7BUO  
ad valorem fee 从价费 e
> ar  
ad valorem tariff 从价关税 ,'FD}yw4v  
additional allowance 额外免税额 $Q8P@L)[  
additional amount for unexpired risk 未过期风险的额外款额 k(zs>kiP  
additional assessable profit 补加应评税利润 C!!mOAhJ
 
additional assessment 补加评税 IIq"e~"Vs  
additional commitment 额外承担 ')C|`(hs  
additional commitment vote 额外承担拨款 ,3:QB_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4-y6MH  
additional dependent parent allowance 供养父母额外免税额 RI(=HzB  
additional provision 额外拨款 7^B3lC)  
additional stamp duty 附加印花税 X$BXT  
additional tax 补加税罚款；补加税款 `Uzs+k-]  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 \HCOR, `T  
adjudged bankrupt 被裁定破产 qPsyqn?Y|  
adjudicated bankrupt 裁定破产人 d4d\0[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 &bB6}H(  
adjudication of bankruptcy 裁定破产；宣告破产 oz%h)#;  
adjudication of insolvency 裁定无力偿还债务 /"(b.&  
adjusted actual 经调整的实数；调整后的实数 ]KsGkAG  
adjusted current assets 经调整的流动资产；调整后的流动资产 8]My k>  
adjusted figure 经调整的数字；调整后的数额 54=}GnZN  
adjusted liabilities 经调整的负债；调整后的负债 jo_o`j  
adjusted loss 经调整的亏损；调整后的亏损 mYX56,b}5  
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 j: <t  
adjusted profit 经调整的利润；调整后的利润 q^u1z|'Z  
adjusted surplus 经调整的盈余额；调整后的盈余额 Lb!r(o>8Cb  
adjusted value 经调整的价值；调整后的价值 m+Y@UgB  
adjustment 调整；修订；理算〔保险〕 hgj CXl  
adjustment centre 调剂中心 HKpD2M  
adjustment lag 调整过程的时间差距；调整时差 PdR >;$1  
adjustment mechanism 调整机制 Qqp)@uM^  
adjustment of loss 亏损调整 PT mf  
adjustment process 调整过程；调整程序 >P(eW7RL  
adjustment range 调整幅度 %h0D)6j  
administered exchange rate 受管制汇率 Am#m>^!qb  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 BpH|/7  
administration expenses 行政费用 e:qo_eSC^-  
administration fee 手续费；行政费 0HjJaML  
administration in bankruptcy 破产管理 ab{;Z5O  
administration order 遗产管理令 !{IC[g n  
administrator 管理人；遗产管理人 h>dxBN  
administrator of the estate 遗产管理人 ]yo_wGiwY  
admission of debt 债项承认书 F\JLbY{x]  
admission of proof 接纳债权证明 aJI>FTdK  
advance 放贷款项；垫付款项；预支款项；预付款项 l x7Kw%  
advance account 暂支帐目；预付款帐户 h:f;
mn?x  
advance compensation 预付补偿金 FnY$)o;  
advance from shareholder 股东垫款 pNuqT*  
advance pending reimbursement 预支以待日后付还 b<\$d4Qy  
advanced economy 先进经济体系 {&uT3*V1  
advancement 预付；预付财产 9 >%+bA(  
advances warrant 垫款令 \ZqK\=  
advancing 贷出 w.tW=z5  
adverse balance 逆差 > 9o{(j  
adverse exchange 逆汇 j?( c}!}  
advertisement addressed to shareholders 在报章刊登的致股东通告  ?J<T  
advice for collection 托收通知书 :H{Bb{B%  
advice of drawing 提款通知书；汇票通知书 i9KTX%s5^  
advice of payment 付款通知 Ga.0Io&}C  
Advisory Committee [Securities and Futures Commission] {h,_"g\V  
谘询委员会〔证券及期货事务监察委员会〕 [1<(VyJ}ye  
Advisory Committee on Diversification 经济多元化谘询委员会 02,W~+d1  
affidavit 誓章；遗产申报誓章 N9pwWg&<+  
affidavit of no receipt 述明无收款的誓章 &1=g A.ZR  
affiliate 联号；联营公司；附属公司 t{~
@I  
affiliated company 附属公司；联号；联营公司 Hv3W{
|  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 (e(Rr4  
affordability 负担能力 )R~a;?T_c0  
African Development Bank [AfDB] 非洲开发银行 2@fa rx:  
after-acquired property 事后取得的财产 +1x)z~q=  
after-hours dealing 市后交易 O5O.><RP  
after-tax profit 税后盈利；税后利润；税后溢利
ikr7DBLt  
agency agreement 代理协议 XYts8}y5  
agency expenses 代理机构的开支 "i&fp:E0  
agency fee 代理费 |IAW{_9)U  
Agency Law 《代理法》 +Jdm#n?_  
agent 代理人；承销人 +uELTHH=  
agent of company 公司代理人 /0 _zXQyV  
agent's fee 代理人费；经纪费 (oF-O{  
aggregate 总计；总数；总体数字 oQ{cSThj  
aggregate amount 总款额；总额 o'96ON0  
aggregate assets and liabilities 总体资产与负债 b9y)wBC%`  
aggregate at constant price 按固定价格计算的总体数字 G,B?&gFX  
aggregate demand 总需求 r4EoJyt  
aggregate gross position 总持仓量 ~zMDY F"&  
aggregate limit 总限额 n%*tMr9s  
aggregate of salaries tax 合计薪俸税 Z&A0hI4d  
aggregate performance 总体表现；总体业绩 TQ?#PRB  
aggregate supply 总体供应 X>}@EH
T  
aggregate surplus 总盈余 bGu([VB  
aggregate total 整体总额 6i| ~7md,  
aggregate value 总值；合计价值 !j{CuA/  
aggregated basis 合计基准 &;s<dDQK  
aggregated net chargeable income 合计应课税入息实额 SAy{YOLtl  
aggregation 合并计算；合计；总和 g**5z'7  
aggregation of incomes of husband and wife 夫妇入息合并计算 \KCWYi]  
aggregation of property 财产的总和 lr0M<5d=p  
agio 差价；贴水 zXjwnep  
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》 '^DUq?E4  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment rEmwKZF'  
《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》 Si]X rub  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment gn^!"MN+g  
《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》 `4skwvS=  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment p=vV4C:  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 'aZASPn[  
agreement for a settlement 授产协议 S_$nCyaH2  
agreement for assignment 转让协议 eKyqU9  
agreement for sale 售卖协议；买卖协议 SetX#e?q~  
agreement for sale and purchase 买卖协议 p.5e: i^LJ  
agreement for the payment of interest 支付利息协议 nn'Af,ko/  
agreement for the repayment of money 还款协议 ~{$L
9;x  
agreement of reinsurance 再保险协议 Iqx84  
Agricultural Bank of China 中国农业银行 L/%Y#  
air passenger departure tax 飞机乘客离境税 )O&z5n7t4s  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 @gEr+O1K(  
airport tax 机场税 xvB8YW"  
alcohol duty 酒精税 {l@WCR  
alienation 让与；让渡；转让 n_}aZB3;U  
alimony 生活费；赡养费 %XR<isn  
All Ordinaries Index [AOI] 所有普通股指数 ~TM>"eBb  
all risks 全险；综合险 -zdmr"CA  
All Sales Record for Stock Market 《股票市场成交报告》 WU7cF81$  
Allied Capital Resources Limited 新联财务有限公司 5/,Qz>QE[  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 _-RyHgX  
allocation letter 拨款信件 8RU.}PD  
allocation of fund 分配款项；预留款项 =gs~\q  
allocation of profit 利润分配；溢利分配 `|,Bm|~:  
allocation warrant 拨款令 {pC\\}  
allotment 分配；配股 g8'~e{=(  
allotment notice 股份配售通知；配股通知 3 1k
 
allotment of shares 股份分配 >4M<W4  
allowable 可获宽免；免税的 >MPa38  
allowable business loss 可扣除的营业亏损 *{4 ETr7  
allowable expenses 可扣税的支出 bJPJ.+G7  
allowance 免税额；津贴；备抵；准备金 6#v
I;d[^  
allowance for debts 债项的免税额 ` jyKCm.$#  
allowance for depreciation by wear and tear 耗损折旧免税额 &//2eL  
allowance for funeral expenses 殡殓费的免税额 TA|s@T{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?9Ma^C;}  
allowance for repairs and outgoings 修葺及支出方面的免税额  E>"8/  
allowance to debtor 给债务人的津贴 ($'V&x8T  
alteration of capital 资本更改 .lr
5!Stb  
alternate trustee 候补受托人 #"<?_fao~  
amalgamation 合并 J 3B`Krh  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Hnd+l)ng  
ambit of charges 征税范围；收费范围 Qh8C,"a  
amended valuation 经修订的估值 
UBIIo'u  
American Commodities Exchange 美国商品交易所 8jNOEM(0Y+  
American Express Bank Limited 美国运通银行 Z0W0uP;J  
American Stock Exchange 美国证券交易所 2LC w*eT{)  
amortization 摊销 #QS?s8IrW  
amount due from banks 存放银行同业的款项 C99&L3bz^(  
amount due from banks abroad 存放海外银行同业的款项 -x5F;d}  
amount due from holding companies 控股公司欠款 |Qr:!MA  
amount due from local banks 存放本港银行同业的款项 }
jiK3?e  
amount due to banks 银行同业的存款 6bUl>4  
amount due to banks abroad 海外银行同业的存款 bS%C?8  
amount due to holding companies 控股公司存款 tpGCrn2w>  
amount due to local banks 本港银行同业的存款 %I0}4$  
amount due to outport banks 外埠银行同业的存款 &Sa~/!
M  
amount for note issue 发行纸币的款额 7D
9]R#-K  
amount of bond 担保契据的款额 ]Zk}ZG>6  
amount of consideration 代价款额 o[^Q y(2~  
amount of contribution 供款数额 -yl;3K]l  
amount of indebtedness 负债款额 }uiPvO+&p  
amount of principal of the loan 贷款本金额 a ea0+,;  
amount of rates chargeable 应征差饷数额 mrqaM2,(I  
amount of share capital 股本额 V:>`*tlh  
amount of sums assured 承保款额 d'OGVN  
amount of variation 变动幅度 USFg
_sO  
amount of vote 拨款数额 87}(AO)  
amount payable 应付款额 (l_:XG)7~b  
amount receivable 应收款额 x,uBJ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 U6c@Et,  
analysis 分析 . pP7"E4]  
ancillary risk 附属风险 ^vaL8+  
annual account 周年帐目；周年帐目报表；年度决算；年结 5k~\or 5_  
annual accounting date 年结日期 m9!DOL1pl  
annual allowance 每年免税额；年积金；年度津贴；年津 A_F0\ EN*  
annual balance 年度余额 }*Zo6{B-  
annual disposable income 每年可动用收入 - wWRm  
annual estimates 周年预算 ~bGC/I;W>  
annual fee 年费 Eu4 &-i  
annual general meeting 周年大会 37jQ'O U  
annual growth rate 年增率；每年增长率 %qi%$  
annual long-term supplement 长期个案每年补助金 &mdB\Y?^  
annual pensionable emolument 可供计算退休金的年薪 s~Gw  
annual report 年报 URQ@=W7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Z'ao[CG  
annual return 周年报表；周年申报表；每年报税表格 7_%2xewV|  
Annual Return Rules 《周年报表规则》 LD_M 3 P  
annual review of consumer prices 每年消费物价回顾 {2EMz|&8  
annual roll-forward basis 逐年延展方式 o3\
,gzJ
 
annual salary 年薪 n.ct]+L  
annual statement 年度报表；年度决算表 Z/h|\SyJ  
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 ONfyYM?  
annuitant 年金受益人 (!-;T  
annuity 年金 )cKjiXn  
annuity contract 年金合约 UFf,+4q  
annuity on human life 人寿年金 y@aKNWy}$  
antecedent debt 先前的债项 K:a3+k d
 
ante-dated cheque 倒填日期支票 +f$Z-U1H/  
anticipated expenditure 预期开支 $P;UoqG<&  
anticipated net profit 预期纯利 Man^<T%F  
anticipated revenue 预期收入 Xb0!( (A  
anti-inflation measure 反通货膨胀措施 
8t=3  
anti-inflationary stance 反通货膨胀立场 C5;wf3  
apparent deficit 表面赤字 bQj`g2eyM  
apparent financial solvency 表面偿债能力 Bj=@&;  
apparent partner 表面合伙人 T]uKH29.%  
application for personal assessment 个人入息课税申请书 `-u7 I  
application of fund 资金应用 J'Gm7h{   
application to release as liquidator and to destruct the books of accounts and documents gi1j/j7  
申请免除清盘人职务及毁灭帐簿与文件 'e85s%ru  
appointed actuary 委任精算师 q<EEb  
appointed auditor 委任核数师；委任审计师 gb(#DbI  
appointed trustee 委任的受托人 rei5{PC  
appointer 委任人 `V@z&n0P6  
apportioned pro rata 按比例分摊 1lsLG+Rpxi  
apportionment 分配；分摊 O:,=xIXR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \j:AR4  
apportionment formula 分摊方程式 xG w?'\  
apportionment of estate duty 遗产税的分摊 &+]x;K  
appraisal 估价；评估 0$QIfT)  
appreciable growth 可观增长 Uuz?8/w}#  
appreciable impact 显着影响 V]m^7^m3  
appreciable increase 可观增长 -f 4>MG  
appreciation 增值；升值 k% NrL@z  
appreciation against other currencies 相对其他货币升值 L20rv:W$h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -$9~xX  
appreciation tax 增值税 yfC2^#9 Zu  
appropriation 拨款；拨用；拨付 rmQ\RP W  
appropriation account 拨款帐目 @Kp1k> ov  
Appropriation Bill 拨款法案 =Sa~\k+  
appropriation-in-aid system 补助拨款办法 | +fwvi&a  
approved assets 核准资产 pND48 g;  
approved basket stock 认可一篮子证券 +dM.-wW  
approved budget 核准预算 71*>L}H  
approved charitable donation 认可慈善捐款 PF67z]<o  
approved charitable institution 认可慈善机构 t2U$m'(A&  
approved currency 核准货币；认可货币 vbedk+dd?A  
approved estimates 核准预算 m#;.yR  
approved estimates of expenditure 核准开支预算 kU1 %f o  
approved overseas insurer 核准海外保险人 7JS#a=D#  
approved overseas trust company 核准海外信托公司 &urb!tQ>&  
approved pooled investment fund 核准汇集投资基金 7PA=)a\  
approved provident fund scheme 认可公积金计划 "*t6t4/Q  
approved provision 核准拨款 A6Q c;v+  
approved redeemable share 核准可赎回股份 KX=/B=3~  
approved regional stock 认可地区性证券 H>Ks6V)RL4  
approved retirement scheme 认可退休金计划 hg4J2m  
approved subordinated loan 核准附属贷款 V_lGj  
arbitrage 套戥；套汇；套利 7N6zqjIB  
arbitrageur 套戥者；套汇者 hR0]8l|  
arbitrary amount 临时款项 r.?+gW!C  
arrangement 措施；安排；协定 [WYJrk.  
arrears 欠款 }H; ]k-)  
arrears of pay 欠付薪酬 XHZLWh"gS  
arrears of revenue 逾期未收税款；逾期未收的帐项 8;0^'Qr8  
articles of association 组织章程；组织细则；组织章程细则 ~T7\8
K+ $  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7BS/T  
ascertainment of profit 确定利润 <\p&jk?  
"Asia Clear" “亚洲结算系统” ,[^o9u uB  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Xj(>.E{~H  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Cc*|Zw  
Asian Development Fund [ADF] 亚洲发展基金 "raj>2@  
Asian dollar bond 亚洲美元债券 v=>3"!*  
Asian dollar market 亚洲美元市场 6# R;HbkO  
Asian dollar rate 亚洲美元利率 :/~_sJt C  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会  X
tR`?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 eWw y28t  
asked price 沽盘；喊价；索价；卖方报价 "(N-h\7Ex9  
assessable income 应评税入息 TtZrttCE6  
assessable loss 应评税亏损 bje'Oolc  
assessable profit 应评税利润 9c%(]Rn:  
assessable value 应评税值 g{]ej  
assessed profit 估定利润 sE}sE=\  
assessed value 经评估价值 ^&HI+M  
assessment 评税；评定；估价；评税单 X!m;uJZp  
assessment number 评税编号；估价编号 oR77`  
assessment of additional tax 补加税评税 u$\Tg3du2  
assessment of performance 业绩评估；实绩评价 ~O8]3+U  
Assessor 评税主任 y^3,X_0  
asset price bubbles 资产价格泡沫 |]I#CdO  
asset-backed securities 具资产保证的证券 ,d5ia4\K  
assets accretion 资产增值 nM
eSCX  
assets and liabilities 资产与负债 I ;l`VtD  
assets betterment statement 资产递增表；资产改进表 fq{I$syY  
assets lending 实物放款；有抵押贷款 2AmR(vVa"  
assets of the company passing on the death 死者去世时转移的公司资产 (Y&R0jt  
assets pledged as security for liabilities 用作负债抵押的资产 =w t-YM  
assets portfolio 资产投资组合 JLt{f=`%F  
assets price 资产价格 L-SdQTx_  
assets quality 资产质素 ]2g5Ka[>w  
assets realization 资产变现 3EO#EYAHiM  
assets refinancing arrangement 资产再集资安排 Q:rT 9&G  
assets securitization 资产证券化 Xp.|.)Od  
assets situated outside Hong Kong 在香港以外地方的资产 Y*"<@?n8?x  
assets stripping 削减资产；拆卖资产 D=<t;+|  
assets value 资产值 qgh]@JJh  
assignee 承让人 =y`-sU Hx  
assignment 转让；转让书；转让契 {XyG1  
assignment of interest 权益转让 dr}O+7_7%-  
assignment of letters patent and trade mark 专利证书及商标转让 g}^4^88=a  
assignment of property 物业转让；物业转让书 m79m{!q$-  
assignment right 转让权 S|tA[klh  
assignor 转让人 l8eT{!4  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 zC[i <'h!T  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ^BQ>vI'.4  
associate member 附属会员 Idt@Hk5<&  
associated body corporate 相联法人团体 zv>ZrFl*  
associated company 相联公司；联属公司 Z5 w`-#  
associated corporation 相联法团 zp}yiE!bl  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4{c`g$j>  
公认会计师公会〔英国〕 L>eQ*311  
Association of Futures Exchange Brokers 香港期货经纪协会 k:@a[qnY  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 1i ?gvzrq  
association of underwriters 承保人组织  j@s=ER  
assumption of control 接管 &IxxDvP3k  
assurance 担保；保险；转易；转易书 6="M0%  
assurance of interest 权益的转易 5B_-nYJDt  
at 19XX price 按一九ＸＸ年价格计算 -(`K7T>D.  
at a discount 按赔价计算；按贴水价格计算；打折扣 :+kg4v&r  
at a premium 按溢价计算；按升水价格计算 HrM)jC<~  
at call 通知付款；按通知 AN50P!FZW  
at constant market price 按固定市价计算 DX7Ou%P,mg  
at constant price 按固定价格计算 8s\8`2=  
at cost 按成本计算 Ov F8&*A  
at current market price 按当时市价计算；按现时市价计算 8uD8or  
at current price 按当时价格计算；按现时价格计算 RRK^~JQI.2  
at factor cost 按要素成本计算；按生产要素成本计算 Mp}!+K  
at money-of-the-day price 按付款当日价格计算 iG?w;  
at or better 按指定或较佳价位〔买卖指令〕 q_OY sg  
at par 按面值计算；平价 2X qPZ]2g  
at sight 见票即付 17?NR\Q  
at the close 按收市盘 7]R6  
at the opening 按开市盘 btJ,dpir  
attestation 见证；见证条款 N4
[B:n  
at-the-money option 平价期权 ayB=|*Q"  
attorney 受权人；受托代表人 _:/Cl9~  
attornment 新拥有人承认书 ZP]2/;h  
attributable profit 可归属利润 77Q4gw~2U  
attributable share value 可归属股份价值 .N'%hh  
Auckland Stock Exchange 奥克兰证券交易所 5M/%
%Ox  
auction 拍卖 gwZ+GA  
auctioneer 拍卖商 TPV6$a<  
audit 审计；核数 11^ {WF  
Audit Commission 审计署 {m1t~ S  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 'M]CZ}  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 h+ `J=a|\  
audit review 帐目审查 5x93+DkO\  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 eUGmns  
audited account 审计帐目；经审计的帐目 Qr^Z~$i t  
audited annual account 经审计的周年帐目 8+@1wk
s  
audited balance sheet 经审计的资产负债表 R]V~IDs   
auditor 核数师；核数主任；审计师 Xuz8"b5^Zx  
auditor's certificate 核数师证明书；审计师证明书 OgzGkc@A  
auditor's report 核数师报告；审计师报告 nA{ncTg1\  
Aussie bond 澳元债券 mH7CgI  
austerity budget 紧缩预算 %tklup]LF8  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ru(?a~lF8~  
Australia All Ordinaries Index 澳洲所有普通股票指数 sWqPw}/3>
 
Australian Dollar [AUD] 澳元 $Sc08ro  
Australian Options Market 澳大利亚期权市场 M4L~bK  
Australian Securities Commission 澳洲证券事务监察委员会 #]N&6ngJ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 59"Nn\}3gE  
Australian Stock Exchange 澳大利亚证券交易所 -Ihn<<uE?  
Austrian Schilling [ATS] 奥地利先令 ~7)rKHau  
authentication 认证；鉴证 mYsuNTx!.  
authority to purchase 委托购买证；委购书 ,& \&::R  
authorization 认可；核准；授权；授权书 ?trt4Tbe/  
authorization by direction 指示授权 z[$9B#P  
authorization by instruction 指令授权 4q@9  
authorization by warrant 令状授权 ZIGbwL  
authorization of unit trust 单位信托的认可 pU'`9fLi_  
authorized agent 指定代理人 ZipK;!9by  
authorized capital 法定资本 VLwJ6?.f'  
authorized clerk 出市员 *;ZW=%M  
authorized dealer 认可交易商 ajcPt]f  
authorized financial institution 认可财务机构 t6H2tP\AS  
authorized fund 认可基金 ^|a&%wxA  
authorized fund house 获授权的基金公司；认可基金公司 lL(}dbT~N  
authorized institution 认可机构 lhW#IiX  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 R+@sHsZ@  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 qU /W
g  
authorized insurer 获授权保险人；获认可承保人 O #p)~V8~  
authorized investment 特准投资项目 i&SBW0)  
authorized person 获授权人 JXZ:Wg  
authorized representative 获授权代表 " N`V
*0h  
authorized share capital 法定股本 %3@RZe  
automated quotation system 自动报价系统 cE_Xo.:Y,  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] :Z7"c`6L!~  
自动交易系统〔香港期货交易所有限公司〕 x"h)"Y[c5  
automatic adjustment mechanism 自动调整机制 :a^,Ei-&  
automatic adjustment system 自动调整系统 I_Mqh4];  
Automatic Clearing House 自动票据交换所 0 6G[^  
automatic exchange rates accumulation system 自动化汇率累集系统 {) '" k6w  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ^0,&R\e+  
automatic teller machine [ATM] 自动柜员机 d/-]y:`f`  
autopay 自动转帐 h>`'\qy  
available assets 可用资产 ~n]2)>6  
available fiscal reserve 现存财政储备 KWZNu&)  
available profit 可用利润 8t^;O!  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司  +lf@O&w  
average 平均；平均数；海损 wTgx(LtH  
average basic salary 平均基本薪金 Vms7 Jay  
average consumer expenditure 平均消费开支；一般消费开支 a\HtxR8L  
average cost 平均成本 H?zCI
ue3  
average cost of land production 增辟土地平均成本 V=8{CmqT  
average daily turnover 平均每日成交额 KH6n3\=  
average daily wage rate 平均每日工资率 BR0p0%  
average expenditure pattern 平均开支模式 zWR*g/i  
average growth rate 平均增长率 CH R?i1e  
average net fixed assets 固定资产平均净值 ED
=BZR  
average of relatives 相对价格平均数 L}sm R,  
average price 平均价格 XH Zu>[  
average propensity to consume 平均消费倾向；一般消费倾向 *z;N  
average propensity to save 平均储蓄倾向；一般储蓄倾向 (w7cdqe  
average rate 平均率 '=G<)z@k  
average revenue 平均收入；平均收益 ~)
\1g0  
average stock 平均库存；平均存货 -fZShOBY`  
average yearly rent 平均年租 f^yLwRUD  
avoidance of double taxation 避免双重课税 kosJ]q'U  
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 Zn=JmZ  
9[]"%6  
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