一些有用的会计术语(也不知道发的地方对不对)A

A: xqC<p`?4  
A share Ａ股；甲类股份 uBq3.+,x*  
abatement of tax 减税；减扣免税额 8{Eo8L'V  
ABN AMRO Bank N.V. 荷兰银行 n=
o'ocdS)  
above-the-line expenditure 线上项目支出；经常预算支出 tm1UH 4  
above-the-line receipt 线上项目收入；经常预算收入 6Hbf9,vI  
ABSA Asia Limited 南非联合亚洲有限公司 `h9)`*  
absolute change 绝对数值变更 V<V\0n!0  
absolute expenditure 实际开支 .!8X]trEg  
absolute guideline figure 绝对准则数字 i;hc]fYb=K  
absolute interest 绝对权益 niHL/\7u  
absolute order of discharge 绝对破产解除令 jJ"EGFa8  
absolute profit margin 绝对利润幅度 s P4,S(+e  
absolute value 实值；绝对值 jc.
JX
_/  
absolutely vested interest 绝对既得权益 B%J%TR_  
absorbed cost 已吸收成本；已分摊成本 5J+V:Xu{  
absorption 吸收；分摊；合并 }j(2Dl  
absorption rate 吸收率；摊配率；分摊率 ?5v5:U(A  
ACB Finance Limited 亚洲商业财务有限公司 {I-a;XBX  
acceptable form of reciprocity 合理的互惠条件 k gu[!hD1  
acceptable rate 适当利率；适当汇率 nlebFDb7  
acceptance agreement 承兑协议 (5q%0|RzRs  
acceptance for honour 参加承兑 RYZE*lWUh  
acceptor 承兑人；接受人；受票人 ](=wlq)  
acceptor for honour 参加承兑人 4JZHjf0M6  
accident insurance 意外保险 AMD?LjY~  
Accident Insurance Association of Hong Kong 香港意外保险公会 ki~y@@
3I  
accident insurance scheme 意外保险计划 \}x'>6zr2  
accident year basis 意外年度基准 ff}a <w  
accommodation 通融；贷款 +e8>?dkq  
accommodation bill 通融票据；空头票据 3[=`uO0\7  
accommodation party 汇票代发人 aR)en{W  
account balance 帐户余额；帐户结余 V9E6W*IE  
account book 帐簿 H[7cA9FI  
account collected in advance 预收款项 x:?a;muf  
account current book 往来帐簿 ?5yH'9zE  
account of after-acquired property 事后取得的财产报告 MFH"$t+  
account of defaulter 拖欠帐目 [+l  
account payable 应付帐款 Xs>s|_T  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 @\T;PTD-  
account receivable 应收帐款 G4`Ut1g^  
account receivable report 应收帐款报表 ytve1<.Ff  
account statement 结单；帐单；会计财务报表 XJh:U0  
account title 帐户名称；会计科目 7ZL#f![{  
accountant's report 会计师报告 {y^|ET7  
Accountant's Report Rules 会计师报告规则 )jk1S  
accounting and auditing procedure 会计与审计程序；会计与核数程序 .FKJyzL  
Accounting Arrangements 《会计安排》 xEiX<lguyN  
accounting basis 会计基础 Sc'c$/  
accounting by Official Receiver 破产管理署署长呈交的帐目 pH\^1xj =  
Accounting Circular 《会计通告》 zd9]qo  
accounting class 会计类别 inBPT~
y  
accounting date 记帐日期；会计结算日期 &=-e`=qJ'6  
accounting for money 款项核算 ]`@]<6  
Accounting Officer 会计主任 *F szGn<  
accounting period 会计报告期；会计期 r6n5Jz  
accounting policy 会计政策；会计方针 iTLW<wG  
accounting practice 会计惯例 {b,2;w}95  
accounting principle 会计准则 MxgLztY  
accounting record 会计记录 MKe^_uF  
accounting report 会计报告 [{@zb-h  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 e$Bf[F#;-  
Accounting Society of China 中国会计学会 i$bzdc#s  
accounting statement 会计报表 {,Bb"0 \  
accounting system 会计制度；会计系统 _;e!ZZLG  
accounting transaction 会计事项；帐务交易 fQQsb 5=i  
accounting treatment 会计处理 "X5_-l  
accounting year 会计年度 6)wy^a|pb  
accretion 增值；添加 i-k >U}[%  
accrual 应计项目；应累算数目 t$K@%yU2  
accrual basis 应计制；权责发生制 SH vaV[C  
accrual basis accounting 应计制会计；权责发生制会计 ;vJ\]T ml  
accrue 应累算；应计 7?MB8tJ5r4  
accrued benefit 应累算利益 5c]}G.
NV  
accrued charges 应计费用 /^'Bgnez  
accrued cumulative preference share dividend 应累算的累积优先股股息 MyH[vE^b  
accrued expenses 应累算费用 G'O/JM  
accrued interest payable 应付利息；应计未付利息 ?Q96,T-) c  
accrued interest receivable 应收利息；应计未收利息 PEW4J{(W  
accrued right 累算权益 >I4p9y(u  
accruing profit 应累算的利润 ^XBzZ!h|  
accumulated fiscal reserve 累积财政储备 ^Ti_<<X  
accumulated profit 累积利润；滚存溢利 -
^iUVO`z  
accumulated reserve 累积储备 $Ns,ts(ng  
accumulation of surplus income 累积收益盈余 rBD(2M  
acquired assets 既得资产 2$ |]Vj*Zs  
acquisition 收购；购置；取得 3I"NI.>*  
acquisition cost 购置成本 *K(k Kph
 
acquisition expenses 购置费用 FjZc#\^9  
acquisition of 100% interest 收购全部股权 E.J0fwyT  
acquisition of control 取得控制权 z.3<{-n}0i  
acquisition of fixed assets 购置固定资产 ;8ET!&k*>E  
acquisition of shell “买壳” ?< cM^$lI>  
acquisition price 收购价 @~k5+Z  
act of God 天灾 6Wpxp\  
acting partner 执事合伙人 WR/o @$/  
active market 买卖活跃的市场；交投畅旺的市场；旺市 T-|9o|~z  
active partner 积极参与的合伙人 U@6jOZ  
active trading 交投活跃 MzQ\rg_B7  
actual circulation 实际流通 pb^,Qvnp  
actual cost 实际成本 ]*N:;J  
actual expenditure 实际开支；实际支出 'qL5$zG  
actual income 实际入息；实际收入；实际收益 !K3})& w  
actual market 现货市场 5@`F.F
>"  
actual price 现货价；实际价格 38c?^  
actual profit 实际利润 y=AsgJ  
actual quotation 实盘；实际价位；实际报价 NunV8atn:  
actual year basis 按实际年度计算 M{?.hq  
actuals 实货 |h&<_9  
actuarial investigation 精算调查 "l@A[@R  
actuarial principle 精算原则 qoj^_s6  
actuarial report 精算师报告 bMN@H\Ek  
Actuarial Society of Hong Kong 香港精算学会 /!GKh5|  
actuarial valuation 精算师估值  7%}a
y  
actuary 精算师 e~{^oM  
ad referendum agreement 暂定协议；有待覆核的协定 FR x6c  
ad valorem duty 从价税；按值征税 E *F*nd]K  
ad valorem duty system 从价税制 9>by~4An?  
ad valorem fee 从价费 &{%MjKJ._  
ad valorem tariff 从价关税 Ia629gi5s  
additional allowance 额外免税额 `)R?nVb  
additional amount for unexpired risk 未过期风险的额外款额 AF^T~?t  
additional assessable profit 补加应评税利润 RU2c*q$^X  
additional assessment 补加评税 xvU]jl6d  
additional commitment 额外承担 d0(Cn}m"c  
additional commitment vote 额外承担拨款 mxQR4"]jY  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 c$0_R;4/  
additional dependent parent allowance 供养父母额外免税额 P+<BOG|m  
additional provision 额外拨款 VeZey)Q  
additional stamp duty 附加印花税 OAv>g pw  
additional tax 补加税罚款；补加税款 `SV"ElRV  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 cjuZBFl  
adjudged bankrupt 被裁定破产 ^=EjadVQ  
adjudicated bankrupt 裁定破产人 'p%=<0vrr  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ZJ;LD*  
adjudication of bankruptcy 裁定破产；宣告破产 *'D=1{WZ!  
adjudication of insolvency 裁定无力偿还债务 z[fB!O  
adjusted actual 经调整的实数；调整后的实数 lT.zNhz:d9  
adjusted current assets 经调整的流动资产；调整后的流动资产 \6sqyWI %  
adjusted figure 经调整的数字；调整后的数额 zZ%DtxUoU.  
adjusted liabilities 经调整的负债；调整后的负债 }A]BpSEP  
adjusted loss 经调整的亏损；调整后的亏损 ,c>N}*6h=W  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 `Da+75 f6v  
adjusted profit 经调整的利润；调整后的利润 '\`6ot8  
adjusted surplus 经调整的盈余额；调整后的盈余额 EYL]TeS  
adjusted value 经调整的价值；调整后的价值 \PpXL*.  
adjustment 调整；修订；理算〔保险〕 7K&}C;+  
adjustment centre 调剂中心 OL3UgepF  
adjustment lag 调整过程的时间差距；调整时差 /aZE,IeEz  
adjustment mechanism 调整机制 6*u,c^a  
adjustment of loss 亏损调整 nH@(Y&S  
adjustment process 调整过程；调整程序 m0|K#^  
adjustment range 调整幅度 ?^ZXU0IkP  
administered exchange rate 受管制汇率 jM~Bu.7 i6  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 TyF{tuF  
administration expenses 行政费用 2i\Q@h  
administration fee 手续费；行政费 17}$=#SX  
administration in bankruptcy 破产管理 V/PAi.GZ  
administration order 遗产管理令 Py|;kF~![  
administrator 管理人；遗产管理人 j{"z4Y4  
administrator of the estate 遗产管理人 !@G)$g=<  
admission of debt 债项承认书 }j4
6L1T  
admission of proof 接纳债权证明 .WvlaPK  
advance 放贷款项；垫付款项；预支款项；预付款项 z{:-!oF&CB  
advance account 暂支帐目；预付款帐户 f~=r*&U  
advance compensation 预付补偿金 Z!6UW:&~7  
advance from shareholder 股东垫款 @%1IkvJV  
advance pending reimbursement 预支以待日后付还 MRfb[p3Cx  
advanced economy 先进经济体系 -DP*q3  
advancement 预付；预付财产 !9;)N,  
advances warrant 垫款令 =O!|IAe#  
advancing 贷出 /.R<,/gj  
adverse balance 逆差 X\Y}oa."A  
adverse exchange 逆汇 F8<"AI  
advertisement addressed to shareholders 在报章刊登的致股东通告  G2`${aMS  
advice for collection 托收通知书 hQRL,?  
advice of drawing 提款通知书；汇票通知书 vE%s,E,  
advice of payment 付款通知 ~6`iY@)  
Advisory Committee [Securities and Futures Commission] *5k+t  
谘询委员会〔证券及期货事务监察委员会〕 FJeiY#us  
Advisory Committee on Diversification 经济多元化谘询委员会 gAt~?HvW6  
affidavit 誓章；遗产申报誓章 h}Rx_d  
affidavit of no receipt 述明无收款的誓章 i?>tgmu.  
affiliate 联号；联营公司；附属公司 0:"2MSf>  
affiliated company 附属公司；联号；联营公司 ?cKZ_c  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 VWx]1\  
affordability 负担能力 %MZP)k,&U  
African Development Bank [AfDB] 非洲开发银行 ` #
OSl  
after-acquired property 事后取得的财产 Xc*U+M>U  
after-hours dealing 市后交易 d"E^SBO&  
after-tax profit 税后盈利；税后利润；税后溢利 0*8TS7.3  
agency agreement 代理协议 4
zjs!AK%  
agency expenses 代理机构的开支 5G[x}4U  
agency fee 代理费 LY 0]l$  
Agency Law 《代理法》 Y9Z]i$qS&k  
agent 代理人；承销人 mM_ k^4:  
agent of company 公司代理人 qnChM;)  
agent's fee 代理人费；经纪费 nirDMw[  
aggregate 总计；总数；总体数字 1vnYogL  
aggregate amount 总款额；总额 fE]XWA4U  
aggregate assets and liabilities 总体资产与负债 Zd!U')5/  
aggregate at constant price 按固定价格计算的总体数字 =Mj0:rW  
aggregate demand 总需求 =dZHYO^
Cv  
aggregate gross position 总持仓量 ***a2Z/(  
aggregate limit 总限额 uo2'"@[e  
aggregate of salaries tax 合计薪俸税 "l7NWqfB  
aggregate performance 总体表现；总体业绩 aS84n.?vq  
aggregate supply 总体供应 Io n~  
aggregate surplus 总盈余 }^xE|~p  
aggregate total 整体总额 u5B:^.:p  
aggregate value 总值；合计价值 dtZE67KS  
aggregated basis 合计基准 OGOND,/R?/  
aggregated net chargeable income 合计应课税入息实额 [1_A8s){u  
aggregation 合并计算；合计；总和 _,haD)1g~  
aggregation of incomes of husband and wife 夫妇入息合并计算 }!p`1]gem  
aggregation of property 财产的总和 -]srp;=i  
agio 差价；贴水 u0QzLi,  
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》 :nA.j"@  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment XJ1=m   
《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》 LzML%J62  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment |kJ%`j(7R  
《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》 TP%+.#Fu  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment QA3/
 
《香港政府和大韩民国政府关于相互促进和保护投资协定》 wSEWwU[  
agreement for a settlement 授产协议 kV;fD$iW;  
agreement for assignment 转让协议 k
&/OU:7Y  
agreement for sale 售卖协议；买卖协议 .uF[C{RnO  
agreement for sale and purchase 买卖协议 nXy>7H[0  
agreement for the payment of interest 支付利息协议 t `kui.  
agreement for the repayment of money 还款协议 g%nl!dgS  
agreement of reinsurance 再保险协议 h6~$/`&]b  
Agricultural Bank of China 中国农业银行 [P~hjm
J(y  
air passenger departure tax 飞机乘客离境税 OsqNB'X  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 eJ0?=u!x  
airport tax 机场税 &V7M}@  
alcohol duty 酒精税 pO7Zs  
alienation 让与；让渡；转让 iK5_u2]Q  
alimony 生活费；赡养费 9QQyl\  
All Ordinaries Index [AOI] 所有普通股指数 b2,!g }I  
all risks 全险；综合险 g[H',)A)  
All Sales Record for Stock Market 《股票市场成交报告》 nKoiG*PI  
Allied Capital Resources Limited 新联财务有限公司 wE]K~y!`  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 q1?&Ev^  
allocation letter 拨款信件 s{0aBeq  
allocation of fund 分配款项；预留款项 Q GZyL)Q  
allocation of profit 利润分配；溢利分配 bi[IqU!9  
allocation warrant 拨款令 _ :Ag?2  
allotment 分配；配股 e:'?*BYVg3  
allotment notice 股份配售通知；配股通知 ,:LA.o
}h  
allotment of shares 股份分配 I,yC D7l_  
allowable 可获宽免；免税的 !|ak^GE:(%  
allowable business loss 可扣除的营业亏损 3ZEB  
allowable expenses 可扣税的支出 p]T<HGJ P  
allowance 免税额；津贴；备抵；准备金 +N`ua  
allowance for debts 债项的免税额 9h&R]yz;  
allowance for depreciation by wear and tear 耗损折旧免税额 9KWuN:Sg  
allowance for funeral expenses 殡殓费的免税额 ~6YMD  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -m *Sq  
allowance for repairs and outgoings 修葺及支出方面的免税额 [NMVoBvG  
allowance to debtor 给债务人的津贴 u .f= te  
alteration of capital 资本更改 FMA6_fju4  
alternate trustee 候补受托人 zk-.u}RBFG  
amalgamation 合并 w| `h[/,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7lV.[&aKW  
ambit of charges 征税范围；收费范围 %yBB?cp+_  
amended valuation 经修订的估值 #7ohQrP  
American Commodities Exchange 美国商品交易所 U_x)#,4  
American Express Bank Limited 美国运通银行 I9h ?;(  
American Stock Exchange 美国证券交易所 H0m|1 7  
amortization 摊销 LUB${0BrA  
amount due from banks 存放银行同业的款项 y!tC20Q   
amount due from banks abroad 存放海外银行同业的款项 (T`E!A0I\?  
amount due from holding companies 控股公司欠款 h/?l4iR*  
amount due from local banks 存放本港银行同业的款项 ;X*cCb`h  
amount due to banks 银行同业的存款 }>)[<;M>%  
amount due to banks abroad 海外银行同业的存款 wLK07e(  
amount due to holding companies 控股公司存款 (e(:P~Ry  
amount due to local banks 本港银行同业的存款 A,sr[Pa@  
amount due to outport banks 外埠银行同业的存款 V|(H|9  
amount for note issue 发行纸币的款额 .<@8gNm3  
amount of bond 担保契据的款额 #@<9S{F  
amount of consideration 代价款额 [8tL"G6s  
amount of contribution 供款数额 jCbV,0)^  
amount of indebtedness 负债款额 _SW3_8SuM.  
amount of principal of the loan 贷款本金额 ;rc`OZyE  
amount of rates chargeable 应征差饷数额 C8 \5A8c  
amount of share capital 股本额 M5gWD==uP  
amount of sums assured 承保款额 -f*P nxg  
amount of variation 变动幅度 7}M2bH} \K  
amount of vote 拨款数额 O T.*pk+<)  
amount payable 应付款额 X}+>!%W!}  
amount receivable 应收款额 ;)N>t\v  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wF((  
analysis 分析 EoK~S\dS  
ancillary risk 附属风险 '!/<P"5t  
annual account 周年帐目；周年帐目报表；年度决算；年结 hzk
cP  
annual accounting date 年结日期 "g$IP9?U  
annual allowance 每年免税额；年积金；年度津贴；年津 /p8dZ
+X  
annual balance 年度余额 O,Cb"{qH8  
annual disposable income 每年可动用收入 nBk)WX&[K  
annual estimates 周年预算 uj :%#u  
annual fee 年费 BNL;Biyt7  
annual general meeting 周年大会 uEX!xx?Q#  
annual growth rate 年增率；每年增长率 JvY
}-}?c  
annual long-term supplement 长期个案每年补助金 H$y-8-&)  
annual pensionable emolument 可供计算退休金的年薪 8F._9U-EN  
annual report 年报 &Z`#cMR{H  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~ 4kc/a  
annual return 周年报表；周年申报表；每年报税表格 #B4%|v;`E?  
Annual Return Rules 《周年报表规则》 T}8Y6N<\m  
annual review of consumer prices 每年消费物价回顾 8F'x=lIO  
annual roll-forward basis 逐年延展方式 '&\kxNglJ  
annual salary 年薪
6Vz9?puD  
annual statement 年度报表；年度决算表 \[y`'OD~  
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 PYGRsrcFd#  
annuitant 年金受益人 ~]QHk?[wc  
annuity 年金 /5u<78GW1  
annuity contract 年金合约 4O35"1  
annuity on human life 人寿年金 =3L;Z[^9  
antecedent debt 先前的债项 x QIq^/F0  
ante-dated cheque 倒填日期支票 @)fd}tV  
anticipated expenditure 预期开支 2 B  
anticipated net profit 预期纯利 p6;OL@\~  
anticipated revenue 预期收入 2nR[Xh?L  
anti-inflation measure 反通货膨胀措施 :Of^xj>
A  
anti-inflationary stance 反通货膨胀立场 YJ\Xj56gv  
apparent deficit 表面赤字 8uWa=C)  
apparent financial solvency 表面偿债能力 0tXS3+@n=  
apparent partner 表面合伙人 "'t0h{Wr8  
application for personal assessment 个人入息课税申请书 .>WxDQIo  
application of fund 资金应用 abyo4i5T  
application to release as liquidator and to destruct the books of accounts and documents ; #&yn=^  
申请免除清盘人职务及毁灭帐簿与文件 XT4{Pe7{[P  
appointed actuary 委任精算师 Le\?+h42>  
appointed auditor 委任核数师；委任审计师 PpAu!2lt9  
appointed trustee 委任的受托人 d~i+ I5  
appointer 委任人 mWsI}2  
apportioned pro rata 按比例分摊 [k/@E+
;  
apportionment 分配；分摊 )r jiY%F$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (jAg_$6  
apportionment formula 分摊方程式 <$IM8Y5p+w  
apportionment of estate duty 遗产税的分摊 .=s&EEF  
appraisal 估价；评估 EwvoQ$#jv  
appreciable growth 可观增长 ]?!mS[X  
appreciable impact 显着影响 a ?)NC  
appreciable increase 可观增长 AJF#Aw `o  
appreciation 增值；升值 ivN&HAxI@  
appreciation against other currencies 相对其他货币升值 f=WDR m]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0"f\@8r(  
appreciation tax 增值税 G;l_|8<t#\  
appropriation 拨款；拨用；拨付 :gWu9Y|{  
appropriation account 拨款帐目 $xPaYf  
Appropriation Bill 拨款法案 H" 3fT0  
appropriation-in-aid system 补助拨款办法 NgP&.39U  
approved assets 核准资产 pC@{DW;V6R  
approved basket stock 认可一篮子证券 {#@W)4)cA  
approved budget 核准预算 woK&q7Vn  
approved charitable donation 认可慈善捐款 RO'7\xvn  
approved charitable institution 认可慈善机构 8~@c)Z;  
approved currency 核准货币；认可货币 Na]:_K5Dp  
approved estimates 核准预算 ;z$(nhJ  
approved estimates of expenditure 核准开支预算 +[\FD; >  
approved overseas insurer 核准海外保险人 a6)BqlJ  
approved overseas trust company 核准海外信托公司 6[ j.@[t  
approved pooled investment fund 核准汇集投资基金 ~E2KZm  
approved provident fund scheme 认可公积金计划 9 a!$z!.  
approved provision 核准拨款 x"~8*V'0  
approved redeemable share 核准可赎回股份 qKr8)}h  
approved regional stock 认可地区性证券 $Avjnm  
approved retirement scheme 认可退休金计划 z`f($t[  
approved subordinated loan 核准附属贷款 l)1r+@)\  
arbitrage 套戥；套汇；套利 /rnu<Q#iH  
arbitrageur 套戥者；套汇者 f'EuY17w  
arbitrary amount 临时款项 N_W}*2(  
arrangement 措施；安排；协定 8c9*\S  
arrears 欠款 q_MG?re  
arrears of pay 欠付薪酬 __G?0*3G  
arrears of revenue 逾期未收税款；逾期未收的帐项 &m)6J'q3k  
articles of association 组织章程；组织细则；组织章程细则 pZqq]mHK  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司  KY$)#i  
ascertainment of profit 确定利润 #P0&ewy  
"Asia Clear" “亚洲结算系统” r\'A i6  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 o$jLzE"  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 uKUiV%p!  
Asian Development Fund [ADF] 亚洲发展基金 g| I6'K!<  
Asian dollar bond 亚洲美元债券 O;:mCt _H  
Asian dollar market 亚洲美元市场 (MxQ+D\  
Asian dollar rate 亚洲美元利率 MOQ*]fV:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 v$?+MNks  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 | *2w5iR  
asked price 沽盘；喊价；索价；卖方报价 "n(hfz0y%  
assessable income 应评税入息 >UiYL}'br6  
assessable loss 应评税亏损 ^ *k?pJ5  
assessable profit 应评税利润 jFL #s&ft  
assessable value 应评税值 !Qu"BF  
assessed profit 估定利润 9PXFRxGA  
assessed value 经评估价值 -#u=\
8  
assessment 评税；评定；估价；评税单 %)zodf  
assessment number 评税编号；估价编号 r!_-"~`7E  
assessment of additional tax 补加税评税 w0rRSD4S8B  
assessment of performance 业绩评估；实绩评价 f
e\$@-  
Assessor 评税主任 [+T.at  
asset price bubbles 资产价格泡沫 4xjPiHd<  
asset-backed securities 具资产保证的证券 {Aw#?#GPW  
assets accretion 资产增值 iT3BF"ZqBO  
assets and liabilities 资产与负债 /R]U}o^/(%  
assets betterment statement 资产递增表；资产改进表 tdBm (CsN  
assets lending 实物放款；有抵押贷款 N +Yxz;Mg  
assets of the company passing on the death 死者去世时转移的公司资产 y" RF;KW>  
assets pledged as security for liabilities 用作负债抵押的资产 $p#Bi-&  
assets portfolio 资产投资组合 AG`L64B  
assets price 资产价格 A5c%SCq;
 
assets quality 资产质素 KX,S  
assets realization 资产变现 `VA"vwz  
assets refinancing arrangement 资产再集资安排 =Y{(%sn  
assets securitization 资产证券化 <\rT%f}3^  
assets situated outside Hong Kong 在香港以外地方的资产 UZ\u;/}  
assets stripping 削减资产；拆卖资产 4":KoS`,j  
assets value 资产值 _|kxY'_[8  
assignee 承让人 J=9FRC  
assignment 转让；转让书；转让契 P{kur} T  
assignment of interest 权益转让 ]7W&JKmA&  
assignment of letters patent and trade mark 专利证书及商标转让 g:g\>@Umo  
assignment of property 物业转让；物业转让书 -$,TMqM  
assignment right 转让权 q9KHmhUD  
assignor 转让人 fIn
b[  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 0L2F[TN  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 DR5\45v  
associate member 附属会员 dk[!V1x4\  
associated body corporate 相联法人团体 yj 3cyLXw  
associated company 相联公司；联属公司 5d Eh7XL  
associated corporation 相联法团 SYAyk  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Pr':51(  
公认会计师公会〔英国〕 Q{sH3Y#l  
Association of Futures Exchange Brokers 香港期货经纪协会 #xsE3Wj-X  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ##,a0s^  
association of underwriters 承保人组织 \ub7`01  
assumption of control 接管 % L$bf#  
assurance 担保；保险；转易；转易书 !Q2d(H>   
assurance of interest 权益的转易
XRM_x:+]  
at 19XX price 按一九ＸＸ年价格计算 $v4.sl:x  
at a discount 按赔价计算；按贴水价格计算；打折扣 JFcLv=U  
at a premium 按溢价计算；按升水价格计算 RIWxs Zt  
at call 通知付款；按通知 ug
dQAg  
at constant market price 按固定市价计算 vOn`/5-  
at constant price 按固定价格计算 .F98G/s  
at cost 按成本计算 TV)h`\|Z*  
at current market price 按当时市价计算；按现时市价计算 M'7fO3&|  
at current price 按当时价格计算；按现时价格计算 M8MRoA6F  
at factor cost 按要素成本计算；按生产要素成本计算 u@W|gLT1  
at money-of-the-day price 按付款当日价格计算 &
47i"%  
at or better 按指定或较佳价位〔买卖指令〕 /?uPEKr  
at par 按面值计算；平价 1F5XvQl  
at sight 见票即付 cM(:xv  
at the close 按收市盘 OcR$zlgs[v  
at the opening 按开市盘 CpUkCgg  
attestation 见证；见证条款 [\^n=  
at-the-money option 平价期权 h]IxXP?h[  
attorney 受权人；受托代表人 1OG
x>J6  
attornment 新拥有人承认书 sXLq*b?  
attributable profit 可归属利润 ^bGNq X  
attributable share value 可归属股份价值 LM:vsG  
Auckland Stock Exchange 奥克兰证券交易所 BRw .]&/  
auction 拍卖 {2O1"|s ,  
auctioneer 拍卖商 gh/EU/~d  
audit 审计；核数 a@_4PWzF:  
Audit Commission 审计署 ~8'sBT  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] -^&<Z 0m  
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〕 Zi*2nv'  
audit review 帐目审查 kvL=> A  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 vv72x]  
audited account 审计帐目；经审计的帐目 x,=&JtKVc  
audited annual account 经审计的周年帐目 ;5]Lf$tZ  
audited balance sheet 经审计的资产负债表 5Yg'BkEr  
auditor 核数师；核数主任；审计师 |kyX3~  
auditor's certificate 核数师证明书；审计师证明书 ~8q)^vm>f?  
auditor's report 核数师报告；审计师报告 [+rfAW>p}  
Aussie bond 澳元债券 F|SXn\  
austerity budget 紧缩预算 dPW#C5
dm  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 tqz3zIQ  
Australia All Ordinaries Index 澳洲所有普通股票指数 \r/rBa\  
Australian Dollar [AUD] 澳元 du<tGsy  
Australian Options Market 澳大利亚期权市场 [g7L&`f9  
Australian Securities Commission 澳洲证券事务监察委员会 =6j&4p `  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 R{C(K(5/  
Australian Stock Exchange 澳大利亚证券交易所 `l\7+0W  
Austrian Schilling [ATS] 奥地利先令 m(r,Acy6  
authentication 认证；鉴证 ak7bJ~)X=  
authority to purchase 委托购买证；委购书 hi_NOx  
authorization 认可；核准；授权；授权书 [`ebM,W  
authorization by direction 指示授权 66g9l9wm(  
authorization by instruction 指令授权 S5gyr&dm  
authorization by warrant 令状授权 Yz<3JRw  
authorization of unit trust 单位信托的认可 u0JB\)(-/h  
authorized agent 指定代理人 UFXaEl}R   
authorized capital 法定资本 QmQ=q7  
authorized clerk 出市员 0z`a1 %U  
authorized dealer 认可交易商 0!4Ts3qn1  
authorized financial institution 认可财务机构 LK{*sHi$  
authorized fund 认可基金 sQYkQ81  
authorized fund house 获授权的基金公司；认可基金公司 *z5.vtfu!  
authorized institution 认可机构 .<->C?#  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 G!Op~p@Jm  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 cVXLKO  
authorized insurer 获授权保险人；获认可承保人 0eT(J7[ <  
authorized investment 特准投资项目 LoURC$lS  
authorized person 获授权人 UE8kpa)cQ  
authorized representative 获授权代表 vk}n,ecl  
authorized share capital 法定股本 d2*fLEsF  
automated quotation system 自动报价系统 ~8PZ5;g  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
h=W:^@G  
自动交易系统〔香港期货交易所有限公司〕 %:M^4~dc  
automatic adjustment mechanism 自动调整机制 ${<%" hR$  
automatic adjustment system 自动调整系统 W =D4r  
Automatic Clearing House 自动票据交换所 6|gCuT4  
automatic exchange rates accumulation system 自动化汇率累集系统 W\>fh&!)  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Cz9xZA{[M  
automatic teller machine [ATM] 自动柜员机 ,kyJAju>  
autopay 自动转帐 $jjfC  
available assets 可用资产 p\Q5,eg  
available fiscal reserve 现存财政储备 W/=.@JjI  
available profit 可用利润 G4Q[Th  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 [@&m4 7  
average 平均；平均数；海损 %vn|k[nD  
average basic salary 平均基本薪金 'f#{{KA  
average consumer expenditure 平均消费开支；一般消费开支 PIJr{6B/PA  
average cost 平均成本 K%,2=.  
average cost of land production 增辟土地平均成本 4.k0<  
average daily turnover 平均每日成交额 ?k+xSV  
average daily wage rate 平均每日工资率 ^ sOQi6pL  
average expenditure pattern 平均开支模式 =J18eH!]  
average growth rate 平均增长率 {JO^tI  
average net fixed assets 固定资产平均净值 q;B4WL}  
average of relatives 相对价格平均数 h\$$JeSV]  
average price 平均价格 #Vnkvvv  
average propensity to consume 平均消费倾向；一般消费倾向 kDEXN  
average propensity to save 平均储蓄倾向；一般储蓄倾向 J!AgBF N4  
average rate 平均率 I&fozO   
average revenue 平均收入；平均收益 U&g@.,Y#  
average stock 平均库存；平均存货 $POu\TO  
average yearly rent 平均年租 )cW#Rwu_A4  
avoidance of double taxation 避免双重课税 gt\E`HB8E  
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 ]MqMQLG0t  
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