一些有用的会计术语(也不知道发的地方对不对)A

A: Aey*n=V4#F  
A share Ａ股；甲类股份 :uD*Q/  
abatement of tax 减税；减扣免税额 !awfxH0  
ABN AMRO Bank N.V. 荷兰银行 6SIk,Isy8  
above-the-line expenditure 线上项目支出；经常预算支出 8C{mV^cn~  
above-the-line receipt 线上项目收入；经常预算收入 =+qtk(p  
ABSA Asia Limited 南非联合亚洲有限公司 V~uH)IMkh7  
absolute change 绝对数值变更 ]$>O--  
absolute expenditure 实际开支 i:ZL0nH-  
absolute guideline figure 绝对准则数字 jB17]OCN  
absolute interest 绝对权益 H-sJt:  
absolute order of discharge 绝对破产解除令 1.Ximom  
absolute profit margin 绝对利润幅度 8SGFzb! h  
absolute value 实值；绝对值 WYb\vm=r  
absolutely vested interest 绝对既得权益 v{}i`|~J  
absorbed cost 已吸收成本；已分摊成本 ZO2$Aan  
absorption 吸收；分摊；合并 cv b:FK  
absorption rate 吸收率；摊配率；分摊率 {5=Iu\
e  
ACB Finance Limited 亚洲商业财务有限公司 YYz,sR'%|}  
acceptable form of reciprocity 合理的互惠条件 'xUy
Gj:  
acceptable rate 适当利率；适当汇率 9;^r  
acceptance agreement 承兑协议
lKd+,<  
acceptance for honour 参加承兑 $`Z-,AJc  
acceptor 承兑人；接受人；受票人 3YG[~
o|4  
acceptor for honour 参加承兑人 Dg$Z5`%k8  
accident insurance 意外保险 ^qaS  
Accident Insurance Association of Hong Kong 香港意外保险公会 `!.)"BI/s  
accident insurance scheme 意外保险计划 )@xHL]!5m  
accident year basis 意外年度基准 \tj7Jy  
accommodation 通融；贷款 "Z&-:1tP{9  
accommodation bill 通融票据；空头票据 #S/]=D  
accommodation party 汇票代发人 0Jh^((i*  
account balance 帐户余额；帐户结余 1XAXokxj  
account book 帐簿 Gyak?.@R  
account collected in advance 预收款项 (hB&OP5Fne  
account current book 往来帐簿 9U_uw Rv2  
account of after-acquired property 事后取得的财产报告 t?:}bw+m  
account of defaulter 拖欠帐目 H+`s#'(i_P  
account payable 应付帐款 UvSvgDMl  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 )")_aA  
account receivable 应收帐款 >xU$)uE&  
account receivable report 应收帐款报表 (6R^/*-o  
account statement 结单；帐单；会计财务报表 @hlT7C)xK  
account title 帐户名称；会计科目 UN <s1  
accountant's report 会计师报告 Fq6sl}b(On  
Accountant's Report Rules 会计师报告规则 Tl^9!>\Q  
accounting and auditing procedure 会计与审计程序；会计与核数程序 SO#NWa<0|  
Accounting Arrangements 《会计安排》 i+$G=Z#3E  
accounting basis 会计基础 BitP?6KX  
accounting by Official Receiver 破产管理署署长呈交的帐目 |0A"3w  
Accounting Circular 《会计通告》 4LRrrW  
accounting class 会计类别 vps</f!  
accounting date 记帐日期；会计结算日期 [i18$q5D  
accounting for money 款项核算 prvvr;Ib  
Accounting Officer 会计主任 phu`/1;
p  
accounting period 会计报告期；会计期 .Vm!Ng )j  
accounting policy 会计政策；会计方针 >~-8RM  
accounting practice 会计惯例 |F }y6 gH  
accounting principle 会计准则 P8N`t&r"7  
accounting record 会计记录 c/Fy1Lv\  
accounting report 会计报告 l,n0=Ew  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 jP?YV  
Accounting Society of China 中国会计学会 T
5; zgr  
accounting statement 会计报表 )~
{T  
accounting system 会计制度；会计系统 QxRT%;'Zh]  
accounting transaction 会计事项；帐务交易 \Kp!G1?_AY  
accounting treatment 会计处理 lWr{v\L'  
accounting year 会计年度 >hkmL](^  
accretion 增值；添加 qB57w:J  
accrual 应计项目；应累算数目 raL!}  
accrual basis 应计制；权责发生制 =.=4P~T&  
accrual basis accounting 应计制会计；权责发生制会计 }Ut*Y*  
accrue 应累算；应计 Lo^0VD!O  
accrued benefit 应累算利益 |H`}w2U[j  
accrued charges 应计费用 "|?zQ?E  
accrued cumulative preference share dividend 应累算的累积优先股股息 @6eM{3E.  
accrued expenses 应累算费用 nRYHp7`  
accrued interest payable 应付利息；应计未付利息 -}u=tiNG  
accrued interest receivable 应收利息；应计未收利息 R?)M#^"W  
accrued right 累算权益 Mu,}?%  
accruing profit 应累算的利润 !_Z\K$Ns  
accumulated fiscal reserve 累积财政储备 l<5
@a (  
accumulated profit 累积利润；滚存溢利 `0.<  
accumulated reserve 累积储备 Y}<w)b1e|  
accumulation of surplus income 累积收益盈余 uhi(Gny.  
acquired assets 既得资产 M#BM
`2!s  
acquisition 收购；购置；取得 P.L$qe>O  
acquisition cost 购置成本 qPEtMvL #  
acquisition expenses 购置费用 E+LAE/v@  
acquisition of 100% interest 收购全部股权 pFfd6P  
acquisition of control 取得控制权 YP*EDb?f  
acquisition of fixed assets 购置固定资产 D=hy[sDBw  
acquisition of shell “买壳” Y$3 &?LA  
acquisition price 收购价 r5U[jwP  
act of God 天灾 L*a:j  
acting partner 执事合伙人 |'$E-[  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Tm!pAD  
active partner 积极参与的合伙人 P9Yee!*H  
active trading 交投活跃 CH!>RRF  
actual circulation 实际流通 S$ u`)BG):  
actual cost 实际成本 Wpgp YcPS  
actual expenditure 实际开支；实际支出 HeV
6=&#  
actual income 实际入息；实际收入；实际收益 K(&I8vAp  
actual market 现货市场 KIY/nu   
actual price 现货价；实际价格 tPv3nh  
actual profit 实际利润 dQX<X}  
actual quotation 实盘；实际价位；实际报价 5*M3sN  
actual year basis 按实际年度计算 >?-etl  
actuals 实货 x$:>W3?T=^  
actuarial investigation 精算调查 C`qo  
actuarial principle 精算原则 +m|S7yr'  
actuarial report 精算师报告 ,t"?~Hl".  
Actuarial Society of Hong Kong 香港精算学会 =<,>dBs}\  
actuarial valuation 精算师估值 ^HJvT)e4  
actuary 精算师 p:*)rE  
ad referendum agreement 暂定协议；有待覆核的协定 v:2*<;  
ad valorem duty 从价税；按值征税 DhN{Y8'~  
ad valorem duty system 从价税制 s(~tL-_ K  
ad valorem fee 从价费 m2%OX"#e  
ad valorem tariff 从价关税 B|\pzWD%  
additional allowance 额外免税额 1r!o,0!d-'  
additional amount for unexpired risk 未过期风险的额外款额 M]FA y"E  
additional assessable profit 补加应评税利润 6Z09)}tZb  
additional assessment 补加评税 6j*L]Sc  
additional commitment 额外承担
>K|<hzZ  
additional commitment vote 额外承担拨款 :Ma=P\J W  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ORVFp]gG  
additional dependent parent allowance 供养父母额外免税额 $<;!F=%8  
additional provision 额外拨款 Y[_{tS#u  
additional stamp duty 附加印花税 K]~! =j)v  
additional tax 补加税罚款；补加税款 WJ%4I
aT  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,]A|z ~q  
adjudged bankrupt 被裁定破产 5Q)hl.<{o7  
adjudicated bankrupt 裁定破产人 @1+gY4g  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 _/FpmnaY  
adjudication of bankruptcy 裁定破产；宣告破产 z|KQiLza
 
adjudication of insolvency 裁定无力偿还债务 T\ixS-%^  
adjusted actual 经调整的实数；调整后的实数 XH^X4W  
adjusted current assets 经调整的流动资产；调整后的流动资产 \fX0&l;T9\  
adjusted figure 经调整的数字；调整后的数额 K1
S:P( S  
adjusted liabilities 经调整的负债；调整后的负债 ss{y=O%9"  
adjusted loss 经调整的亏损；调整后的亏损 #$-zg^  
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 *d~).z)  
adjusted profit 经调整的利润；调整后的利润 ((& y:{?G  
adjusted surplus 经调整的盈余额；调整后的盈余额 HuVx^y` @  
adjusted value 经调整的价值；调整后的价值 p$5uS=:4`8  
adjustment 调整；修订；理算〔保险〕 w
Sy|h*a,  
adjustment centre 调剂中心 x9QUo*M
T  
adjustment lag 调整过程的时间差距；调整时差 y\a@'LFL  
adjustment mechanism 调整机制 t@#+vs@  
adjustment of loss 亏损调整 5 )A(q\  
adjustment process 调整过程；调整程序 XZh1/b^DMN  
adjustment range 调整幅度 w^{qut.  
administered exchange rate 受管制汇率 h>w(Th\H  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 fT]hpoJ
l  
administration expenses 行政费用 Ch] `@(l  
administration fee 手续费；行政费 Z-md$=+}w  
administration in bankruptcy 破产管理 L1Hk[j]X|  
administration order 遗产管理令
Zqo  
administrator 管理人；遗产管理人 o\TXWqt  
administrator of the estate 遗产管理人 /$EX-!ie
 
admission of debt 债项承认书  $,b1`*  
admission of proof 接纳债权证明 g1!ek  
advance 放贷款项；垫付款项；预支款项；预付款项 Rcn6puZt  
advance account 暂支帐目；预付款帐户 `, lnBP3D"  
advance compensation 预付补偿金 wBuos}/  
advance from shareholder 股东垫款 u&M:w5EM  
advance pending reimbursement 预支以待日后付还 +'-i(]@!'  
advanced economy 先进经济体系 6dH> 0
l  
advancement 预付；预付财产 hFW{qWP  
advances warrant 垫款令 J!\Cs1!f  
advancing 贷出 ]'.D@vFGO  
adverse balance 逆差 Kia34 ~W  
adverse exchange 逆汇 DB=^Z%%Z  
advertisement addressed to shareholders 在报章刊登的致股东通告 }s@ i  
advice for collection 托收通知书 \!51I./Q/  
advice of drawing 提款通知书；汇票通知书 iBqxz:PHN(  
advice of payment 付款通知 c"wk_#  
Advisory Committee [Securities and Futures Commission] rtjUHhF  
谘询委员会〔证券及期货事务监察委员会〕 s%bm1$}  
Advisory Committee on Diversification 经济多元化谘询委员会 k<Y}BvAYB  
affidavit 誓章；遗产申报誓章 _?}[7K!~d  
affidavit of no receipt 述明无收款的誓章 R!+_mPb=Q*  
affiliate 联号；联营公司；附属公司 :@~Nszlb  
affiliated company 附属公司；联号；联营公司 YcRo>:I  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 GLBzl
Z?  
affordability 负担能力 jqzG=/0~{  
African Development Bank [AfDB] 非洲开发银行 6"o,)e/z  
after-acquired property 事后取得的财产 De<kkR{4  
after-hours dealing 市后交易 d`w3I`P1  
after-tax profit 税后盈利；税后利润；税后溢利 'K!u}py  
agency agreement 代理协议 gN/kNck  
agency expenses 代理机构的开支 >D\jyd$wh&  
agency fee 代理费 mX
Ss:FqE!  
Agency Law 《代理法》 L*(!P4S%}  
agent 代理人；承销人 1B0+dxN`  
agent of company 公司代理人 %2I >0  
agent's fee 代理人费；经纪费 v1R t$[  
aggregate 总计；总数；总体数字 VYo2m  
aggregate amount 总款额；总额 +|w%}/N  
aggregate assets and liabilities 总体资产与负债 }J^+66{  
aggregate at constant price 按固定价格计算的总体数字 ZRy'lW  
aggregate demand 总需求 >)j`Q1Qc\  
aggregate gross position 总持仓量 rOo|.4w  
aggregate limit 总限额 up;^,I
  
aggregate of salaries tax 合计薪俸税 V*I2  
aggregate performance 总体表现；总体业绩 Pb]EpyAW  
aggregate supply 总体供应 WSsX*L  
aggregate surplus 总盈余 ev4f9Fhu  
aggregate total 整体总额 W2w A66MB  
aggregate value 总值；合计价值 IaHu$` v  
aggregated basis 合计基准 ` it<\r[=  
aggregated net chargeable income 合计应课税入息实额 >zS<1  
aggregation 合并计算；合计；总和 o>l/*i
0I  
aggregation of incomes of husband and wife 夫妇入息合并计算 "\~d!"n|2  
aggregation of property 财产的总和 I1)t1%6"vJ  
agio 差价；贴水 F*4zC@;  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Ivx]DXR|  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment }2]m]D@%7  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ,]LsX"u  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment &y+)xe:&S  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 KW@][*\uC  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 4/N{~  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 J=?P`\h  
agreement for a settlement 授产协议 xt z
jFfq  
agreement for assignment 转让协议 @R
w]boC  
agreement for sale 售卖协议；买卖协议 yEPkF0?  
agreement for sale and purchase 买卖协议 t%fcp  
agreement for the payment of interest 支付利息协议 (7*((  
agreement for the repayment of money 还款协议 haSC[[o=  
agreement of reinsurance 再保险协议 ]Vm:iF#5P  
Agricultural Bank of China 中国农业银行 \%czNF  
air passenger departure tax 飞机乘客离境税 #zed8I:w  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 T1U8ZEK<iu  
airport tax 机场税 |44 E:pA  
alcohol duty 酒精税 C@P*:L_  
alienation 让与；让渡；转让 _@D"XL#L  
alimony 生活费；赡养费 [Te"|K':  
All Ordinaries Index [AOI] 所有普通股指数 IJk<1T7:(W  
all risks 全险；综合险 2uzy]faM  
All Sales Record for Stock Market 《股票市场成交报告》 >$:_M*5  
Allied Capital Resources Limited 新联财务有限公司  nJ|M  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 d "%6S*dL  
allocation letter 拨款信件 ]j+J^g  
allocation of fund 分配款项；预留款项 ,382O$C  
allocation of profit 利润分配；溢利分配 9YvK<i&I  
allocation warrant 拨款令 <i ";5+  
allotment 分配；配股 pmuT7*<19  
allotment notice 股份配售通知；配股通知 DmiZ"A  
allotment of shares 股份分配 =`OnFdI  
allowable 可获宽免；免税的 Fql|0Fq  
allowable business loss 可扣除的营业亏损 `9&~fWu  
allowable expenses 可扣税的支出 J,D^fVIw  
allowance 免税额；津贴；备抵；准备金 QIC? `hk1  
allowance for debts 债项的免税额 fA"9eUu  
allowance for depreciation by wear and tear 耗损折旧免税额 ^u+#x2$Mg  
allowance for funeral expenses 殡殓费的免税额 pC/13|I  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 aXgngwq  
allowance for repairs and outgoings 修葺及支出方面的免税额 7U2?in}?Qi  
allowance to debtor 给债务人的津贴 /_!Ed]  
alteration of capital 资本更改 +lhnc{;WJv  
alternate trustee 候补受托人 /
2x@Z>  
amalgamation 合并 y1bo28  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V|vXxWm/  
ambit of charges 征税范围；收费范围 'j$
n;3  
amended valuation 经修订的估值 sEHA?UP$<F  
American Commodities Exchange 美国商品交易所 X!|K 4Z!k  
American Express Bank Limited 美国运通银行 b#W(&b^q  
American Stock Exchange 美国证券交易所 x0||'0I0  
amortization 摊销 -J;;6aA  
amount due from banks 存放银行同业的款项 =Bos>;dl  
amount due from banks abroad 存放海外银行同业的款项 7{Zs"d{s  
amount due from holding companies 控股公司欠款 !7n`-#)  
amount due from local banks 存放本港银行同业的款项 6B!v;93U  
amount due to banks 银行同业的存款 rAZ~R PrW  
amount due to banks abroad 海外银行同业的存款 &W{<Yf9  
amount due to holding companies 控股公司存款 V$g!#V  
amount due to local banks 本港银行同业的存款 OV/ &'rC  
amount due to outport banks 外埠银行同业的存款 H+5S )r  
amount for note issue 发行纸币的款额 4O7 {a  
amount of bond 担保契据的款额 YM&i  
amount of consideration 代价款额 [{.9#cQ"  
amount of contribution 供款数额 f>[{1M]n\  
amount of indebtedness 负债款额 qkA8q@Y4|  
amount of principal of the loan 贷款本金额 Gx;-1  
amount of rates chargeable 应征差饷数额 [mFgo il  
amount of share capital 股本额 nP+jkNn3  
amount of sums assured 承保款额 ke19(r Ch  
amount of variation 变动幅度 M~g{}_0Z  
amount of vote 拨款数额 Xu7lV  
amount payable 应付款额 ]Q -.Y-J/O  
amount receivable 应收款额 z,g\7F[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9dFo_a*?  
analysis 分析 qoSZ+ khS$  
ancillary risk 附属风险
'iX y?l  
annual account 周年帐目；周年帐目报表；年度决算；年结 iZE7 B7K  
annual accounting date 年结日期 gTk*v0WBm  
annual allowance 每年免税额；年积金；年度津贴；年津 v,jB(B^|Z  
annual balance 年度余额
Ao, <G.>R  
annual disposable income 每年可动用收入 'DD~xCXE  
annual estimates 周年预算 e
QJyO9$G  
annual fee 年费 \u*[mrX_B:  
annual general meeting 周年大会 T'-kG
"lb  
annual growth rate 年增率；每年增长率 ;~Gez;AhK  
annual long-term supplement 长期个案每年补助金 T\ [CQO  
annual pensionable emolument 可供计算退休金的年薪 vT#m 8Kg  
annual report 年报 [tkP2%1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qT^0 %O:  
annual return 周年报表；周年申报表；每年报税表格 XblZlWP#  
Annual Return Rules 《周年报表规则》 &#;lmYyaui  
annual review of consumer prices 每年消费物价回顾 wPvYnhr|G-  
annual roll-forward basis 逐年延展方式 `S|T&|ad0  
annual salary 年薪 xTy)qN]P  
annual statement 年度报表；年度决算表 `8kL=%(h  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 W?gelu]  
annuitant 年金受益人 lz4M)pL^  
annuity 年金 #ds@!u+&  
annuity contract 年金合约 7 b8pWM  
annuity on human life 人寿年金 >M7(<V  
antecedent debt 先前的债项 SN;_.46k  
ante-dated cheque 倒填日期支票 %=)%$n3=-M  
anticipated expenditure 预期开支 kudXwj  
anticipated net profit 预期纯利 hR,5U=+M7  
anticipated revenue 预期收入 ^qNZ!V4T  
anti-inflation measure 反通货膨胀措施 ,|?rt`8)Q  
anti-inflationary stance 反通货膨胀立场 _VJG@>F9-  
apparent deficit 表面赤字 7Mb-v}  
apparent financial solvency 表面偿债能力 aPin6L$;)  
apparent partner 表面合伙人 MPMAFs  
application for personal assessment 个人入息课税申请书 %:8XZf  
application of fund 资金应用 3K%_wCZ  
application to release as liquidator and to destruct the books of accounts and documents 7)*QX,4C  
申请免除清盘人职务及毁灭帐簿与文件 [0H]L{yV  
appointed actuary 委任精算师 .[o`TlG%  
appointed auditor 委任核数师；委任审计师 yGC3B00Z  
appointed trustee 委任的受托人 $1n\jN  
appointer 委任人 $*C'{&2  
apportioned pro rata 按比例分摊 yc0_7Im?  
apportionment 分配；分摊 WQv`%%G2>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rSKZc`<^  
apportionment formula 分摊方程式 Muok">#3.  
apportionment of estate duty 遗产税的分摊 [fg-"-+:M  
appraisal 估价；评估 T^S$|d  
appreciable growth 可观增长 -*;JUSGh  
appreciable impact 显着影响 5}:`CC2,S~  
appreciable increase 可观增长 Jp(CBCG{F  
appreciation 增值；升值 MS& 'Nj  
appreciation against other currencies 相对其他货币升值 Asli<L(?`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }^azj>p5  
appreciation tax 增值税 1SG^X-(GM/  
appropriation 拨款；拨用；拨付 Rw|P$dbu  
appropriation account 拨款帐目 +0M0g_sk  
Appropriation Bill 拨款法案 s,~g| I\  
appropriation-in-aid system 补助拨款办法 h"dn:5G:=  
approved assets 核准资产 uHPd!#]  
approved basket stock 认可一篮子证券 i}v3MO\X  
approved budget 核准预算 _CG ED{b@  
approved charitable donation 认可慈善捐款 C /w]B[H  
approved charitable institution 认可慈善机构 c"pu"t@/Z  
approved currency 核准货币；认可货币 gb/<(I )  
approved estimates 核准预算 _*n 4W^8  
approved estimates of expenditure 核准开支预算 k; n
ed  
approved overseas insurer 核准海外保险人 }r|$\ms  
approved overseas trust company 核准海外信托公司 `vD.5  
approved pooled investment fund 核准汇集投资基金 a7"Aq:IjU  
approved provident fund scheme 认可公积金计划 s ?|Hw|j  
approved provision 核准拨款 KVPWJHGr
 
approved redeemable share 核准可赎回股份 4E@_Fn_#  
approved regional stock 认可地区性证券 VVk8z6W  
approved retirement scheme 认可退休金计划 MGsY3~!K  
approved subordinated loan 核准附属贷款 m:c .dei5  
arbitrage 套戥；套汇；套利 +O@|bd\  
arbitrageur 套戥者；套汇者 ;]T;mb>  
arbitrary amount 临时款项 kNoS% ?1,  
arrangement 措施；安排；协定 )pG*_q  
arrears 欠款 98lz2d/Fcq  
arrears of pay 欠付薪酬 "f>`ZFp^  
arrears of revenue 逾期未收税款；逾期未收的帐项 NZZc[P  
articles of association 组织章程；组织细则；组织章程细则 a&<_M$J&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [p_<`gU?  
ascertainment of profit 确定利润 GxA[N

 
"Asia Clear" “亚洲结算系统” @gk{wh>c  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 [n&SA]a  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 :i* =s}cv  
Asian Development Fund [ADF] 亚洲发展基金 ;-8]  
Asian dollar bond 亚洲美元债券 $tDM U3,W  
Asian dollar market 亚洲美元市场 |A#\5u  
Asian dollar rate 亚洲美元利率 Y/y`c-VO  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 z|O3pQn~  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 j{Sbf04  
asked price 沽盘；喊价；索价；卖方报价 wS+j^ ;"  
assessable income 应评税入息 0}WDB_L  
assessable loss 应评税亏损 7|(o=+Bt  
assessable profit 应评税利润 fzzk#jU  
assessable value 应评税值 om8`^P/b  
assessed profit 估定利润 h/..cVD,K  
assessed value 经评估价值 X;CRy,  
assessment 评税；评定；估价；评税单 9)D9'/{L#  
assessment number 评税编号；估价编号 tfVlIY<  
assessment of additional tax 补加税评税 O T .bXr~  
assessment of performance 业绩评估；实绩评价 U2jlDx4yg  
Assessor 评税主任 nRcy`A%  
asset price bubbles 资产价格泡沫 t_id/  
asset-backed securities 具资产保证的证券 n,`j~.l-=>  
assets accretion 资产增值 *`V r P  
assets and liabilities 资产与负债 R[}fr36>/  
assets betterment statement 资产递增表；资产改进表 <STE~ZmO  
assets lending 实物放款；有抵押贷款 %Q zk aXJ  
assets of the company passing on the death 死者去世时转移的公司资产 ,Gy2$mglB  
assets pledged as security for liabilities 用作负债抵押的资产 #aIV\G  
assets portfolio 资产投资组合 (BIg  
assets price 资产价格 -?vVV@W-O^  
assets quality 资产质素 wLy:S.r  
assets realization 资产变现 ];\XA;aOl}  
assets refinancing arrangement 资产再集资安排 =" pNE#  
assets securitization 资产证券化 DUb8 HgcV}  
assets situated outside Hong Kong 在香港以外地方的资产 z4JhLef%  
assets stripping 削减资产；拆卖资产 qEfg-`*M  
assets value 资产值 {}"a_L&[;  
assignee 承让人 hQaa"U7[  
assignment 转让；转让书；转让契 4VHX4A}CgA  
assignment of interest 权益转让 lA n^)EL  
assignment of letters patent and trade mark 专利证书及商标转让 p']{WLDj2  
assignment of property 物业转让；物业转让书 .@@&q4=&  
assignment right 转让权 ),5A&qT*  
assignor 转让人 a|Wrc)UR  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ^tI4FQ>Y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 t!o=-k  
associate member 附属会员 K9) |b`E=  
associated body corporate 相联法人团体 d)L,kzN  
associated company 相联公司；联属公司 rs,:pU  
associated corporation 相联法团 >Zh^,T={G  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] i&0Zli  
公认会计师公会〔英国〕 :"`1}Q  
Association of Futures Exchange Brokers 香港期货经纪协会 VlS`m,:{  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 R{q<V uN  
association of underwriters 承保人组织 wQojmmQ  
assumption of control 接管 (/A 6kp?  
assurance 担保；保险；转易；转易书 5Vlm?mPU  
assurance of interest 权益的转易 L | #"Yn  
at 19XX price 按一九ＸＸ年价格计算 _C@<*L=Q  
at a discount 按赔价计算；按贴水价格计算；打折扣 90gKGyxF  
at a premium 按溢价计算；按升水价格计算 VN]j*$5   
at call 通知付款；按通知 o_cAelI[!  
at constant market price 按固定市价计算 xmHW,#%ui\  
at constant price 按固定价格计算 ,soXX_Y>  
at cost 按成本计算 /@@?0xjX  
at current market price 按当时市价计算；按现时市价计算 \omfWW
pK  
at current price 按当时价格计算；按现时价格计算 UD^
=@?^7  
at factor cost 按要素成本计算；按生产要素成本计算 @*iT%p_L  
at money-of-the-day price 按付款当日价格计算 [#+klP$  
at or better 按指定或较佳价位〔买卖指令〕 'W/AYF^5  
at par 按面值计算；平价 +{WZpP},v  
at sight 见票即付 jm,:jkr  
at the close 按收市盘 :
b<<  
at the opening 按开市盘 0iVeM!bM  
attestation 见证；见证条款 -+kTw06_C  
at-the-money option 平价期权 @-.Tgpe@a  
attorney 受权人；受托代表人 ;R^=($X  
attornment 新拥有人承认书 _g6H&no[  
attributable profit 可归属利润 k]S`A,~  
attributable share value 可归属股份价值 .5iXOS0 G  
Auckland Stock Exchange 奥克兰证券交易所 yH]w(z5Z  
auction 拍卖 j){0>O.V  
auctioneer 拍卖商 pf#~|n#t  
audit 审计；核数 ET\rd5Po  
Audit Commission 审计署 Aq_?8Cd  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] @m9dB P  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 qm"AatA  
audit review 帐目审查 IY}{1[<N  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 M7//*Q'?  
audited account 审计帐目；经审计的帐目 p?sFX$S  
audited annual account 经审计的周年帐目 bRI`ZT0  
audited balance sheet 经审计的资产负债表 q1Ehl S  
auditor 核数师；核数主任；审计师 9Rb tFwbn  
auditor's certificate 核数师证明书；审计师证明书 N
UX$)c  
auditor's report 核数师报告；审计师报告 nBzju?X)I  
Aussie bond 澳元债券 0">9n9  
austerity budget 紧缩预算 s(y=u>  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Gg6<4T1  
Australia All Ordinaries Index 澳洲所有普通股票指数
CW?R7A/  
Australian Dollar [AUD] 澳元 -"}nm!j /5  
Australian Options Market 澳大利亚期权市场 2cko GafG{  
Australian Securities Commission 澳洲证券事务监察委员会 x{1S!A^  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 a~F\2`Q  
Australian Stock Exchange 澳大利亚证券交易所 XRXQ 7\n  
Austrian Schilling [ATS] 奥地利先令 lLN5***47J  
authentication 认证；鉴证 O@-(fyG  
authority to purchase 委托购买证；委购书 \hZye20  
authorization 认可；核准；授权；授权书 E|x t\*  
authorization by direction 指示授权 )No>Q :t  
authorization by instruction 指令授权 7|X
.E  
authorization by warrant 令状授权 dI~{0)s
 
authorization of unit trust 单位信托的认可 +lw1v  
authorized agent 指定代理人 =qS\+  
authorized capital 法定资本 ,AyQCUz{*?  
authorized clerk 出市员 p s_o:*$l  
authorized dealer 认可交易商 `9Q O'^)  
authorized financial institution 认可财务机构 ~Q+J1S]Fs  
authorized fund 认可基金 @%I-15Jz  
authorized fund house 获授权的基金公司；认可基金公司 j0A9;AP;;C  
authorized institution 认可机构 rM)#}eZK!  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 1j+RXb\<  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6<{SbE|G{  
authorized insurer 获授权保险人；获认可承保人 _"lW  
authorized investment 特准投资项目 Nj+g
Sa9  
authorized person 获授权人 i(0%cNP7  
authorized representative 获授权代表 7a4h7/  
authorized share capital 法定股本 sg4TX?I   
automated quotation system 自动报价系统 $8fJDN  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ~-#8j3 J;  
自动交易系统〔香港期货交易所有限公司〕 BZk0B?  
automatic adjustment mechanism 自动调整机制 8Wx7%@^O  
automatic adjustment system 自动调整系统 !%>(O@~"|  
Automatic Clearing House 自动票据交换所 %!OA/7XbG  
automatic exchange rates accumulation system 自动化汇率累集系统 $q0i=l&$&  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 P5`BrY,hZ  
automatic teller machine [ATM] 自动柜员机 lj@ibA]  
autopay 自动转帐 kw5`KfG9  
available assets 可用资产 b@9d@@/wx  
available fiscal reserve 现存财政储备 Bu7aeBP  
available profit 可用利润 !z"nJC  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 /C/I_S}H  
average 平均；平均数；海损 ?J28@rM  
average basic salary 平均基本薪金 Sw~L M&A  
average consumer expenditure 平均消费开支；一般消费开支 :-e[$6}S  
average cost 平均成本 %B04|Q  
average cost of land production 增辟土地平均成本 y#-~L-J_R  
average daily turnover 平均每日成交额 quiX"lV(  
average daily wage rate 平均每日工资率 @@#(<[S\B  
average expenditure pattern 平均开支模式 A(ZtA[G  
average growth rate 平均增长率 ;oVFcZSA  
average net fixed assets 固定资产平均净值 @'JA3V}  
average of relatives 相对价格平均数 >5j&Q#Bu  
average price 平均价格 f|&,SI?  
average propensity to consume 平均消费倾向；一般消费倾向 \Z$MH`_nu  
average propensity to save 平均储蓄倾向；一般储蓄倾向 1_5]3+r_U-  
average rate 平均率 b}Wm-]|+  
average revenue 平均收入；平均收益 husk\  
average stock 平均库存；平均存货 q82yh&  
average yearly rent 平均年租 H1hADn  
avoidance of double taxation 避免双重课税 Z1R{'@Y0Z  
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 #oxP
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