一些有用的会计术语(也不知道发的地方对不对)A

A: !5uGd`^I  
A share Ａ股；甲类股份 $aXer:  
abatement of tax 减税；减扣免税额 l$bu%SZ  
ABN AMRO Bank N.V. 荷兰银行 Z
^MNf  
above-the-line expenditure 线上项目支出；经常预算支出 !^Y(^RS@  
above-the-line receipt 线上项目收入；经常预算收入 6MdiY1Lr!K  
ABSA Asia Limited 南非联合亚洲有限公司 agW@{c  
absolute change 绝对数值变更 ysf~|r4s  
absolute expenditure 实际开支 W'+:'_{j:  
absolute guideline figure 绝对准则数字 n3 r3"~i  
absolute interest 绝对权益 j Dv{/)  
absolute order of discharge 绝对破产解除令 G?/DrnK:  
absolute profit margin 绝对利润幅度
_D(rI#q  
absolute value 实值；绝对值 2u*KM`fa`  
absolutely vested interest 绝对既得权益 LvUj9eVb/L  
absorbed cost 已吸收成本；已分摊成本 rFYWs
6  
absorption 吸收；分摊；合并 _&ks1cw  
absorption rate 吸收率；摊配率；分摊率 "y/?WQ>,3  
ACB Finance Limited 亚洲商业财务有限公司 7CTFOAx#  
acceptable form of reciprocity 合理的互惠条件 qE3UO<FA  
acceptable rate 适当利率；适当汇率 oJ|j#+Ft  
acceptance agreement 承兑协议 SPmq4  
acceptance for honour 参加承兑 eb"5-0  
acceptor 承兑人；接受人；受票人 ZlzjVU/E  
acceptor for honour 参加承兑人 ptxbDzOz  
accident insurance 意外保险 h6`6tk  
Accident Insurance Association of Hong Kong 香港意外保险公会 UVIKQpA]A  
accident insurance scheme 意外保险计划 uT7B#b7  
accident year basis 意外年度基准 gz#i.-  
accommodation 通融；贷款 q2:6QM&  
accommodation bill 通融票据；空头票据 h Pa_VrH  
accommodation party 汇票代发人 \%N!5>cZ{  
account balance 帐户余额；帐户结余 Oh6fj}eK  
account book 帐簿 !lc[  
account collected in advance 预收款项 +<3XJ7D  
account current book 往来帐簿 j@uOOhy  
account of after-acquired property 事后取得的财产报告 e@* EzvO  
account of defaulter 拖欠帐目 ?\s+EE&-  
account payable 应付帐款 2/=l|!JKLz  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 cI?8RF(;  
account receivable 应收帐款 +jnJ|h({  
account receivable report 应收帐款报表 JKmIvZ)8  
account statement 结单；帐单；会计财务报表 @8rx`9  
account title 帐户名称；会计科目 x!58c
S*  
accountant's report 会计师报告 Y+u_IJ  
Accountant's Report Rules 会计师报告规则 } .y 1;.  
accounting and auditing procedure 会计与审计程序；会计与核数程序 .I0qGg  
Accounting Arrangements 《会计安排》 Jk=I^%~  
accounting basis 会计基础 <oA7'|Bu<  
accounting by Official Receiver 破产管理署署长呈交的帐目 2OR{[L*  
Accounting Circular 《会计通告》 b:]V`uF?  
accounting class 会计类别 T\j{Bi5 \J  
accounting date 记帐日期；会计结算日期 y^v6AM
 
accounting for money 款项核算 0rG^,(3m  
Accounting Officer 会计主任 `gf0l /d  
accounting period 会计报告期；会计期 D}8[bWF  
accounting policy 会计政策；会计方针 ?FF4zI~  
accounting practice 会计惯例 kw
%};;  
accounting principle 会计准则 "PTZ%7YH}  
accounting record 会计记录 .NC:;@y  
accounting report 会计报告 x&Kh>PVh\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 p &"`RS#Z  
Accounting Society of China 中国会计学会 W~9tKT4  
accounting statement 会计报表 qjdMqoOCjl  
accounting system 会计制度；会计系统 ={d>iByq  
accounting transaction 会计事项；帐务交易 O5kz5b>Z  
accounting treatment 会计处理 v8[I8{41  
accounting year 会计年度 usK*s$ns  
accretion 增值；添加 "x*egI  
accrual 应计项目；应累算数目 PV\+P6aIb  
accrual basis 应计制；权责发生制 ^^as'Dk  
accrual basis accounting 应计制会计；权责发生制会计 }Nm#q@o$P  
accrue 应累算；应计 jiS_G%G  
accrued benefit 应累算利益  fc-iAj  
accrued charges 应计费用 ]J$eDbaEjT  
accrued cumulative preference share dividend 应累算的累积优先股股息 >\=3:gb:  
accrued expenses 应累算费用 :AF =<X*5  
accrued interest payable 应付利息；应计未付利息 h"_;IUZ!  
accrued interest receivable 应收利息；应计未收利息 {rH@gz|@i  
accrued right 累算权益 :LRYYw  
accruing profit 应累算的利润 SVs_dG$  
accumulated fiscal reserve 累积财政储备 6NM:DI\%  
accumulated profit 累积利润；滚存溢利 !y:vLB#q  
accumulated reserve 累积储备 ^2on.N q>  
accumulation of surplus income 累积收益盈余 vZ&T}H~8  
acquired assets 既得资产 iwp{%FF  
acquisition 收购；购置；取得 CpeU5 o@  
acquisition cost 购置成本 +|'c>,?2H  
acquisition expenses 购置费用 _Wp{[TH  
acquisition of 100% interest 收购全部股权 nv%rJy*w[  
acquisition of control 取得控制权 fW3(&@  
acquisition of fixed assets 购置固定资产 I]<_rN8~o  
acquisition of shell “买壳” B!_mC<*4`X  
acquisition price 收购价 (#Gw1  
act of God 天灾 MLje4  
acting partner 执事合伙人 ke]Lw  
active market 买卖活跃的市场；交投畅旺的市场；旺市 rrqR}}l  
active partner 积极参与的合伙人 4Thn])%I  
active trading 交投活跃 Ix!Iw[CNd  
actual circulation 实际流通 L>W'LNXCv  
actual cost 实际成本 n%C>E.Tq  
actual expenditure 实际开支；实际支出 NS%xTLow-  
actual income 实际入息；实际收入；实际收益 IE&!YP(U(  
actual market 现货市场 Vp*KfS]  
actual price 现货价；实际价格 v99B7VH4  
actual profit 实际利润 uRRQy
Z  
actual quotation 实盘；实际价位；实际报价 `V]5sE]G
 
actual year basis 按实际年度计算 bE#,=OI$  
actuals 实货 )
ufg9"\  
actuarial investigation 精算调查 luuX2Mx>o  
actuarial principle 精算原则 "2P&X  
actuarial report 精算师报告 WEQ1 Seq  
Actuarial Society of Hong Kong 香港精算学会 m~P CB_ifW  
actuarial valuation 精算师估值 V4P; 5[  
actuary 精算师 Gh}LlX!w  
ad referendum agreement 暂定协议；有待覆核的协定 Y*>#T  
ad valorem duty 从价税；按值征税 =Ja]T~0A  
ad valorem duty system 从价税制 (\a]"g,]v  
ad valorem fee 从价费 W<$Z=(_v  
ad valorem tariff 从价关税 Iw&vTU=2  
additional allowance 额外免税额 {fF3/tL  
additional amount for unexpired risk 未过期风险的额外款额 k*E\B@W>  
additional assessable profit 补加应评税利润 )- viGxJ@  
additional assessment 补加评税 iH@yCNE"
 
additional commitment 额外承担 VsgE!/>1  
additional commitment vote 额外承担拨款 qY<'<T4\  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ujaGNg?,  
additional dependent parent allowance 供养父母额外免税额 !2A:"2Kys:  
additional provision 额外拨款 +!z{5:  
additional stamp duty 附加印花税 RIXMJ7e7  
additional tax 补加税罚款；补加税款 RHq/JD-  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Z!@~>i  
adjudged bankrupt 被裁定破产 v!Pb`LCqK  
adjudicated bankrupt 裁定破产人 /<}m? k\  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 >.'*)@vQi  
adjudication of bankruptcy 裁定破产；宣告破产 Nz+949X  
adjudication of insolvency 裁定无力偿还债务 rI>aAW'  
adjusted actual 经调整的实数；调整后的实数 h\.zdpR  
adjusted current assets 经调整的流动资产；调整后的流动资产 O-cbX/d  
adjusted figure 经调整的数字；调整后的数额 AW_(T\P:u  
adjusted liabilities 经调整的负债；调整后的负债 v<OJ69J  
adjusted loss 经调整的亏损；调整后的亏损 ,M6Sy]Aj  
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
#qI= Z0Y  
adjusted profit 经调整的利润；调整后的利润 {u\
Mj  
adjusted surplus 经调整的盈余额；调整后的盈余额 e7(ucE  
adjusted value 经调整的价值；调整后的价值 TUDr\' @/f  
adjustment 调整；修订；理算〔保险〕 x&9hI  
adjustment centre 调剂中心 y[\VUzD*'  
adjustment lag 调整过程的时间差距；调整时差 m&\h4$[kql  
adjustment mechanism 调整机制 l>{R`BZ/  
adjustment of loss 亏损调整 +~roU{& o  
adjustment process 调整过程；调整程序 ?~;:jz|9<'  
adjustment range 调整幅度 ]dk8lZ;bo  
administered exchange rate 受管制汇率 YZ7|K<   
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 8` @G;o  
administration expenses 行政费用 W4e5Rb4~f"  
administration fee 手续费；行政费 ryCI>vJz  
administration in bankruptcy 破产管理 Y$Y_fjd_  
administration order 遗产管理令 rN<b?KE  
administrator 管理人；遗产管理人 H nUYqhZS  
administrator of the estate 遗产管理人 Eu-RNrYh#  
admission of debt 债项承认书 s#DaKPC  
admission of proof 接纳债权证明 L19C<5>  
advance 放贷款项；垫付款项；预支款项；预付款项 ^Au _U  
advance account 暂支帐目；预付款帐户 [y)`k@  
advance compensation 预付补偿金 1Q4}'0U4  
advance from shareholder 股东垫款 $
Y_i4(  
advance pending reimbursement 预支以待日后付还 1jPJw3"3h  
advanced economy 先进经济体系 &S
]@Ot<z  
advancement 预付；预付财产 F;[T#N:~  
advances warrant 垫款令 7.@TK&  
advancing 贷出 ;D s46M-s  
adverse balance 逆差 x{,q]u /  
adverse exchange 逆汇 m-DsY  
advertisement addressed to shareholders 在报章刊登的致股东通告 P=&o%K,:f  
advice for collection 托收通知书 <Ib[82PU  
advice of drawing 提款通知书；汇票通知书 vab@-=%k  
advice of payment 付款通知 tBT<EV{ G  
Advisory Committee [Securities and Futures Commission] AfP'EP0m  
谘询委员会〔证券及期货事务监察委员会〕 9D}/\jM  
Advisory Committee on Diversification 经济多元化谘询委员会 ,FMx5$  
affidavit 誓章；遗产申报誓章 ivz>dJ?T  
affidavit of no receipt 述明无收款的誓章 :ORR_f`>  
affiliate 联号；联营公司；附属公司 }kK[S|XVO  
affiliated company 附属公司；联号；联营公司 =;|QZ"%E  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 FwY&/\J7V  
affordability 负担能力 f<*Js)k  
African Development Bank [AfDB] 非洲开发银行 MR,R}B$  
after-acquired property 事后取得的财产 I,VH=Yn5,  
after-hours dealing 市后交易 3a 1u   
after-tax profit 税后盈利；税后利润；税后溢利 Cc<,z*T  
agency agreement 代理协议 d,tU#N{Q6  
agency expenses 代理机构的开支 mBJeqG  
agency fee 代理费 HU-QDp%*r7  
Agency Law 《代理法》 xIGfM>uq  
agent 代理人；承销人 ''^Y>k  
agent of company 公司代理人 /`;n@0k>2  
agent's fee 代理人费；经纪费 rs*Fy@  
aggregate 总计；总数；总体数字 Kryo}  
aggregate amount 总款额；总额 ZA9sTc[ g  
aggregate assets and liabilities 总体资产与负债 )d-.M  
aggregate at constant price 按固定价格计算的总体数字 :%AL\n  
aggregate demand 总需求 ;Y mTw  
aggregate gross position 总持仓量 "zY](P  
aggregate limit 总限额 e9Pk"HHl  
aggregate of salaries tax 合计薪俸税 ~-t>z  
aggregate performance 总体表现；总体业绩 UMp/
\&0  
aggregate supply 总体供应 A@D2
+fS  
aggregate surplus 总盈余 3 M10f
I?  
aggregate total 整体总额 8kt5KnD2  
aggregate value 总值；合计价值 Ev2HGU[  
aggregated basis 合计基准 %#Z/2<_  
aggregated net chargeable income 合计应课税入息实额 lR`'e0Lq  
aggregation 合并计算；合计；总和 qdG~!h7j  
aggregation of incomes of husband and wife 夫妇入息合并计算 h:)Ci!D;  
aggregation of property 财产的总和 [kzd(u  
agio 差价；贴水 kWb2F7m  
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》 ;v~-'*0  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment (NK9v
W4F  
《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》 t"lyvI[  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment p,<&zHb>K  
《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》 `)h6j)xiQ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment J~iBB~x.  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 p!V>XY'N^  
agreement for a settlement 授产协议 M9f?q.Bv  
agreement for assignment 转让协议 !k(_
PM  
agreement for sale 售卖协议；买卖协议 {(#%N5%  
agreement for sale and purchase 买卖协议 Hb(B?!M)  
agreement for the payment of interest 支付利息协议 16EVl~LN  
agreement for the repayment of money 还款协议  6vTo*8D  
agreement of reinsurance 再保险协议 ,prF6*g+WE  
Agricultural Bank of China 中国农业银行 0\~Z5k`IT  
air passenger departure tax 飞机乘客离境税 q
)lnS )  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 FvuGup`w  
airport tax 机场税 bo=ZM9  
alcohol duty 酒精税 4E[!,zvl  
alienation 让与；让渡；转让 LrV{j?2@  
alimony 生活费；赡养费 mNAY%Wn6k  
All Ordinaries Index [AOI] 所有普通股指数 9 ASb>A2~  
all risks 全险；综合险 q7m6&2$[  
All Sales Record for Stock Market 《股票市场成交报告》 vF/ =J  
Allied Capital Resources Limited 新联财务有限公司 NHgjRPz"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 n*'<uKpM  
allocation letter 拨款信件 Grz 3{U  
allocation of fund 分配款项；预留款项 0Hw-59MK  
allocation of profit 利润分配；溢利分配 xf>z@)e  
allocation warrant 拨款令 |nk3^
;Yf  
allotment 分配；配股 l\!-2 T6Y  
allotment notice 股份配售通知；配股通知 ]G}B 0u3  
allotment of shares 股份分配 Xvok1NM,  
allowable 可获宽免；免税的  /n
^c>)  
allowable business loss 可扣除的营业亏损 sNHSr  
allowable expenses 可扣税的支出 @l(vYJ:f  
allowance 免税额；津贴；备抵；准备金 T\# *S0^  
allowance for debts 债项的免税额 Ekm7 )d$  
allowance for depreciation by wear and tear 耗损折旧免税额 6V+ qnUk  
allowance for funeral expenses 殡殓费的免税额 &>jAe_{",  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 QIn/,Yd  
allowance for repairs and outgoings 修葺及支出方面的免税额 "4j:[9vR\  
allowance to debtor 给债务人的津贴 rba;&D;  
alteration of capital 资本更改 v !Kw< fp|  
alternate trustee 候补受托人 1fL<&G  
amalgamation 合并 tAFti+Qb  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &~f3psA  
ambit of charges 征税范围；收费范围 FM5e+$>@  
amended valuation 经修订的估值 ql&*6KZ"  
American Commodities Exchange 美国商品交易所 i_LF`JhEQT  
American Express Bank Limited 美国运通银行 W:VP1 :  
American Stock Exchange 美国证券交易所 8{Fm[ %"  
amortization 摊销 8?Y['  
amount due from banks 存放银行同业的款项 Vjm_F!S  
amount due from banks abroad 存放海外银行同业的款项 M}"r#Plq  
amount due from holding companies 控股公司欠款 yISD/ g  
amount due from local banks 存放本港银行同业的款项 w*w?S  
amount due to banks 银行同业的存款 E}Xka1 Bn  
amount due to banks abroad 海外银行同业的存款 N(3R|Ii  
amount due to holding companies 控股公司存款 r\9TMg`C  
amount due to local banks 本港银行同业的存款 ftavbNR`W  
amount due to outport banks 外埠银行同业的存款 n1:v HBM@\  
amount for note issue 发行纸币的款额 -,":5V26  
amount of bond 担保契据的款额 i"^<CR@e  
amount of consideration 代价款额 ;;gK@?hJ  
amount of contribution 供款数额 c| ' w  
amount of indebtedness 负债款额 }GnwY97  
amount of principal of the loan 贷款本金额 gCVryB@z2  
amount of rates chargeable 应征差饷数额 Y"eEkT\  
amount of share capital 股本额 `Xcirfp  
amount of sums assured 承保款额 QI!i  
amount of variation 变动幅度 #S+Z$DQD  
amount of vote 拨款数额 m^\TUj  
amount payable 应付款额 4`2$_T$F  
amount receivable 应收款额 ;ggy5?>Qu  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x@cN3
O  
analysis 分析 K,}w]b  
ancillary risk 附属风险 .Nx W=79t  
annual account 周年帐目；周年帐目报表；年度决算；年结 cf[vf!vi  
annual accounting date 年结日期 TL)O-  
annual allowance 每年免税额；年积金；年度津贴；年津 gS"Q=ZK"  
annual balance 年度余额 PG)_L.7rJ  
annual disposable income 每年可动用收入 K2/E#}/  
annual estimates 周年预算 f!-Sz/c#  
annual fee 年费 'CS.p!Z\  
annual general meeting 周年大会 NyI;v=  
annual growth rate 年增率；每年增长率 c! H 9yk  
annual long-term supplement 长期个案每年补助金 Dd2Lx&9  
annual pensionable emolument 可供计算退休金的年薪 m<3v)R[>  
annual report 年报 /k7wwZiY@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ij&p4  
annual return 周年报表；周年申报表；每年报税表格 tnW;E\cR  
Annual Return Rules 《周年报表规则》 VKLU0*2R  
annual review of consumer prices 每年消费物价回顾 ~j,TVY  
annual roll-forward basis 逐年延展方式 C'9 1d7E  
annual salary 年薪 Q)Dwq?  
annual statement 年度报表；年度决算表 +~|AT+|iI  
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 1
}`LTPW9  
annuitant 年金受益人 RyRqH:p)3  
annuity 年金 cvAtwQ'  
annuity contract 年金合约 }w!ps{*  
annuity on human life 人寿年金 U?U(;nSR\A  
antecedent debt 先前的债项 j/<??v4F4  
ante-dated cheque 倒填日期支票 uJ'9R`E ]1  
anticipated expenditure 预期开支 6|;0ax4:P  
anticipated net profit 预期纯利 `f'C[a"  
anticipated revenue 预期收入 6;uBZ&g  
anti-inflation measure 反通货膨胀措施 5FuK\y  
anti-inflationary stance 反通货膨胀立场 qCJ=Z  
apparent deficit 表面赤字 ~Y/z=^  
apparent financial solvency 表面偿债能力 TIRHT`"i  
apparent partner 表面合伙人 .~dEUt/|)  
application for personal assessment 个人入息课税申请书 :+kUkb-/  
application of fund 资金应用 U %:c],Fk  
application to release as liquidator and to destruct the books of accounts and documents S[@6Lp3q_  
申请免除清盘人职务及毁灭帐簿与文件 135Par5v  
appointed actuary 委任精算师 U \Dca&=  
appointed auditor 委任核数师；委任审计师 z=?0)e(H,  
appointed trustee 委任的受托人 'rV2Bt,  
appointer 委任人 "zZ&n3=@  
apportioned pro rata 按比例分摊 C"T,MH  
apportionment 分配；分摊 6dT|;koWbm  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~{ .,8jE  
apportionment formula 分摊方程式 [w%#<5h  
apportionment of estate duty 遗产税的分摊 W:ixzpQ  
appraisal 估价；评估 P6O
M)>C  
appreciable growth 可观增长 <J#R3{  
appreciable impact 显着影响 gv` h-b  
appreciable increase 可观增长 Nz]aaoO4  
appreciation 增值；升值 q lY\*{x4  
appreciation against other currencies 相对其他货币升值 "<dN9
l>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 A. Nz_!  
appreciation tax 增值税 *Pb.f  
appropriation 拨款；拨用；拨付 tq E>Zx=X  
appropriation account 拨款帐目 Q
}uG/HI  
Appropriation Bill 拨款法案 t61'LCEis  
appropriation-in-aid system 补助拨款办法 gLCz]D.'  
approved assets 核准资产
$T)d!$  
approved basket stock 认可一篮子证券 vXPuyR<J  
approved budget 核准预算 F>Mr<k=@;  
approved charitable donation 认可慈善捐款 U~g@TfU;  
approved charitable institution 认可慈善机构 ECdfLn*c  
approved currency 核准货币；认可货币 QBjY&(vY  
approved estimates 核准预算 ;^.9#B,<  
approved estimates of expenditure 核准开支预算 c
hwh0J;  
approved overseas insurer 核准海外保险人 vadM1c*z  
approved overseas trust company 核准海外信托公司 0O['w<_  
approved pooled investment fund 核准汇集投资基金 j[T%'%  
approved provident fund scheme 认可公积金计划 er\:U0fr#@  
approved provision 核准拨款 V9$-twhu  
approved redeemable share 核准可赎回股份 :A$wX$H01  
approved regional stock 认可地区性证券 >#i $Tw  
approved retirement scheme 认可退休金计划 xucIjPi]
 
approved subordinated loan 核准附属贷款 .%hQJ{vf-^  
arbitrage 套戥；套汇；套利 wR1K8b".DC  
arbitrageur 套戥者；套汇者 T.euoFU{Z  
arbitrary amount 临时款项 k*9%8yi_ U  
arrangement 措施；安排；协定 {1HB!@%,(  
arrears 欠款 rH^/8|}&s  
arrears of pay 欠付薪酬 "11j$E9#\n  
arrears of revenue 逾期未收税款；逾期未收的帐项 <
d<RK@2-  
articles of association 组织章程；组织细则；组织章程细则 9_`
3IJ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :,=Fx</H  
ascertainment of profit 确定利润 '!j(u@&!  
"Asia Clear" “亚洲结算系统” >?Qxpqf2  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 +wjlAqMQ  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ]J~g'">  
Asian Development Fund [ADF] 亚洲发展基金 v7$9QVze  
Asian dollar bond 亚洲美元债券 ^AH-+#5  
Asian dollar market 亚洲美元市场 wO\!xW:  
Asian dollar rate 亚洲美元利率 W)  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 *%f3rvt7@)  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 'v`~(9'Rcj  
asked price 沽盘；喊价；索价；卖方报价 G32_FQ$b  
assessable income 应评税入息 n=SzF(S[M  
assessable loss 应评税亏损 x_pMG!2  
assessable profit 应评税利润 ;op'V6iG  
assessable value 应评税值 _PdAN= C3  
assessed profit 估定利润 1uj05aZh}  
assessed value 经评估价值 (HaU,vP  
assessment 评税；评定；估价；评税单 zrTY1Asw;4  
assessment number 评税编号；估价编号 n K0hTQ  
assessment of additional tax 补加税评税 X!?wL0n  
assessment of performance 业绩评估；实绩评价 yL4 -4  
Assessor 评税主任 ?-M)54b\  
asset price bubbles 资产价格泡沫 :'b%5/ ^q  
asset-backed securities 具资产保证的证券 +"G(  
assets accretion 资产增值 /T4VJ{D  
assets and liabilities 资产与负债 }W)Mwu'W  
assets betterment statement 资产递增表；资产改进表 _/8y1)I  
assets lending 实物放款；有抵押贷款 .k|-Ks|d|  
assets of the company passing on the death 死者去世时转移的公司资产 ^K*~ <O-  
assets pledged as security for liabilities 用作负债抵押的资产 j!"iYtgV  
assets portfolio 资产投资组合 \j/}rzo]  
assets price 资产价格 )uuwwz  
assets quality 资产质素 xP{m9_Qj  
assets realization 资产变现 K-ju,4A  
assets refinancing arrangement 资产再集资安排 ,$SkaTBe  
assets securitization 资产证券化 <y'qo8oqF  
assets situated outside Hong Kong 在香港以外地方的资产 } pSt@3o,  
assets stripping 削减资产；拆卖资产 N)Qlkz$X  
assets value 资产值 ^w ]1qjGw  
assignee 承让人 paUyS1i  
assignment 转让；转让书；转让契 O\:;q*]
 
assignment of interest 权益转让 Y~}QJ+`?  
assignment of letters patent and trade mark 专利证书及商标转让 .M`LUb"!  
assignment of property 物业转让；物业转让书 U0ns3LirP  
assignment right 转让权 xBt4~q;#sE  
assignor 转让人 {!>E9Px  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 <(ubZ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 <m:4g ,6  
associate member 附属会员 sL;z"N@PK  
associated body corporate 相联法人团体 SIJ# ?0,  
associated company 相联公司；联属公司 V&$ J;  
associated corporation 相联法团 fjF!
>Dy  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] G<Th<JF)Q  
公认会计师公会〔英国〕 k^~@9F5k  
Association of Futures Exchange Brokers 香港期货经纪协会 gA|!$EAM  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ~&vA_/M  
association of underwriters 承保人组织 `mQP{od?"?  
assumption of control 接管 cG<Q`(5~  
assurance 担保；保险；转易；转易书 H{&a)!Ms  
assurance of interest 权益的转易 m.|qVN  
at 19XX price 按一九ＸＸ年价格计算 #.RG1-L  
at a discount 按赔价计算；按贴水价格计算；打折扣 QGu
7D #%|  
at a premium 按溢价计算；按升水价格计算 n^3NA|A  
at call 通知付款；按通知 | 3hT{  
at constant market price 按固定市价计算 nA|gQibA  
at constant price 按固定价格计算 kwDjK"  
at cost 按成本计算 1NB2y[  
at current market price 按当时市价计算；按现时市价计算 n+:m_2T  
at current price 按当时价格计算；按现时价格计算 $ $W{HsX  
at factor cost 按要素成本计算；按生产要素成本计算 :H~UyrN  
at money-of-the-day price 按付款当日价格计算 5n-9#J$  
at or better 按指定或较佳价位〔买卖指令〕 R*zBnHAb!  
at par 按面值计算；平价 @|jKO5Y  
at sight 见票即付 cS. 7\0$  
at the close 按收市盘 ^M[-K`c}  
at the opening 按开市盘 %D`^  
attestation 见证；见证条款 ktkn2Twa/  
at-the-money option 平价期权 \fkS_r,i  
attorney 受权人；受托代表人 :9v*,*@x  
attornment 新拥有人承认书 )ylv(qgV  
attributable profit 可归属利润 3W%f#d$`  
attributable share value 可归属股份价值 00$ @0  
Auckland Stock Exchange 奥克兰证券交易所 vCYSm  0  
auction 拍卖 qBfwN1  
auctioneer 拍卖商 )F=JkG  
audit 审计；核数 58a)&s[+  
Audit Commission 审计署 Vq?8u/  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] H'j_<R N  
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〕 401/33yBJ  
audit review 帐目审查 60.[t9pk6  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 d;*OO xQV  
audited account 审计帐目；经审计的帐目 jb#1&L14  
audited annual account 经审计的周年帐目
5#N"WHz!  
audited balance sheet 经审计的资产负债表 w%%6[<3%  
auditor 核数师；核数主任；审计师 QE`:jxyad  
auditor's certificate 核数师证明书；审计师证明书 ~4p]E'b  
auditor's report 核数师报告；审计师报告 VNJDl  
Aussie bond 澳元债券 P':]A{<Z  
austerity budget 紧缩预算 e3oYy#QNk  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 G!> iqG  
Australia All Ordinaries Index 澳洲所有普通股票指数 `[g#Mxw  
Australian Dollar [AUD] 澳元 N{0+C?{_  
Australian Options Market 澳大利亚期权市场 &Sa_%:*D(  
Australian Securities Commission 澳洲证券事务监察委员会 \.XT:B_  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 "W3n BaG  
Australian Stock Exchange 澳大利亚证券交易所 '=Ip5A{S/  
Austrian Schilling [ATS] 奥地利先令 v '"1/% L  
authentication 认证；鉴证 }R?v"6aBS  
authority to purchase 委托购买证；委购书 lN*1zM<6;  
authorization 认可；核准；授权；授权书 \(3Qqbw  
authorization by direction 指示授权 P22y5z~  
authorization by instruction 指令授权 0
%q{UW2  
authorization by warrant 令状授权 ^=heen<S%  
authorization of unit trust 单位信托的认可 [<@A8Q5,y  
authorized agent 指定代理人 8\W3FvQ  
authorized capital 法定资本 71}L#nQ  
authorized clerk 出市员 4F1
.D9u  
authorized dealer 认可交易商 r P<d[u  
authorized financial institution 认可财务机构 3thG*^C5  
authorized fund 认可基金 P^uP$D  
authorized fund house 获授权的基金公司；认可基金公司 c)n0D=  
authorized institution 认可机构 6@,'m  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Q T0IW(A  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6cgpg+-a  
authorized insurer 获授权保险人；获认可承保人 )\:lYI}Wpm  
authorized investment 特准投资项目 *cI6&;y  
authorized person 获授权人 !z"a_  
authorized representative 获授权代表 +lk\oj$S+  
authorized share capital 法定股本 K2cpf  
automated quotation system 自动报价系统 m,"cbJ /  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] nf+"vr}1  
自动交易系统〔香港期货交易所有限公司〕 +Y>cBSO  
automatic adjustment mechanism 自动调整机制 NXV~[  
automatic adjustment system 自动调整系统 Sx4UaV~"  
Automatic Clearing House 自动票据交换所 Fh3Dc 83~  
automatic exchange rates accumulation system 自动化汇率累集系统 1,*Z_ F=y  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 OJC*|kN-#^  
automatic teller machine [ATM] 自动柜员机 E-7a`S  
autopay 自动转帐 D,m&^P=%e  
available assets 可用资产 X<@y*?D9D  
available fiscal reserve 现存财政储备 cr=FMfhB  
available profit 可用利润 O. .@<.  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ~[ ks|  
average 平均；平均数；海损 Cs~\FI1wR  
average basic salary 平均基本薪金 L2V $%*6  
average consumer expenditure 平均消费开支；一般消费开支 }GU6Q|s[u[  
average cost 平均成本 sQ3ayB`  
average cost of land production 增辟土地平均成本 S:B-nI  
average daily turnover 平均每日成交额 n
gH~4HyT  
average daily wage rate 平均每日工资率 c?3F9w#  
average expenditure pattern 平均开支模式
T/spUlWu  
average growth rate 平均增长率 yg]nS<K~4  
average net fixed assets 固定资产平均净值 D+vl%(g  
average of relatives 相对价格平均数 $M8>SLd  
average price 平均价格 ^w.(*;/  
average propensity to consume 平均消费倾向；一般消费倾向 #mz,HK0|aC  
average propensity to save 平均储蓄倾向；一般储蓄倾向 .AmM%I4K  
average rate 平均率 "< hx  
average revenue 平均收入；平均收益 f>, Qhl  
average stock 平均库存；平均存货 #uRq] 'P  
average yearly rent 平均年租
l7r N  
avoidance of double taxation 避免双重课税 ]@j"0F/`  
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 _-yF9g"I  
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