一些有用的会计术语(也不知道发的地方对不对)A

A: llCE}Vdh  
A share Ａ股；甲类股份 A{\DzUV9,  
abatement of tax 减税；减扣免税额 [g{fz3 O6  
ABN AMRO Bank N.V. 荷兰银行 _^!C4?2!  
above-the-line expenditure 线上项目支出；经常预算支出 $XKUw"%  
above-the-line receipt 线上项目收入；经常预算收入 `V.tqZF  
ABSA Asia Limited 南非联合亚洲有限公司 ?DnQU"_$  
absolute change 绝对数值变更 ~
bis!(}p-  
absolute expenditure 实际开支 C;9P6^Oz  
absolute guideline figure 绝对准则数字 "j.Q*Hazg  
absolute interest 绝对权益 j J54<.D  
absolute order of discharge 绝对破产解除令 )0Vj\>  
absolute profit margin 绝对利润幅度 %{me<\(  
absolute value 实值；绝对值 f/Z-dM\e  
absolutely vested interest 绝对既得权益 vq@"y%C4  
absorbed cost 已吸收成本；已分摊成本 "u{ymJ]t  
absorption 吸收；分摊；合并 E;"VI2F  
absorption rate 吸收率；摊配率；分摊率 -W:@3\{  
ACB Finance Limited 亚洲商业财务有限公司 5r;)Ppo  
acceptable form of reciprocity 合理的互惠条件 dkg+_V!  
acceptable rate 适当利率；适当汇率 @9
k3}x K  
acceptance agreement 承兑协议 h,K&R8S  
acceptance for honour 参加承兑 pTJ_DH  
acceptor 承兑人；接受人；受票人 )5Cqyp~P  
acceptor for honour 参加承兑人 >z,Y%A  
accident insurance 意外保险 R1.Yx?  
Accident Insurance Association of Hong Kong 香港意外保险公会 8-smL^~%#  
accident insurance scheme 意外保险计划 y;O 6q206  
accident year basis 意外年度基准 49Y:}<Yd   
accommodation 通融；贷款 7JY9#+?p>  
accommodation bill 通融票据；空头票据 :JXcs39  
accommodation party 汇票代发人 0|4R8Dh*-  
account balance 帐户余额；帐户结余 ':utU1dL  
account book 帐簿 U<'$ \P  
account collected in advance 预收款项 9yLPh/!Ob  
account current book 往来帐簿 s,D GFK  
account of after-acquired property 事后取得的财产报告 H/*i-%]v+(  
account of defaulter 拖欠帐目 ")fgQ3XZ  
account payable 应付帐款 K5(T7S  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 x26 sH5  
account receivable 应收帐款 HhzPKd  
account receivable report 应收帐款报表 m 7+=w>o  
account statement 结单；帐单；会计财务报表 <&4~Z! O  
account title 帐户名称；会计科目 3[~LmA  
accountant's report 会计师报告 _sHeB7K  
Accountant's Report Rules 会计师报告规则 dp3TJZ+U  
accounting and auditing procedure 会计与审计程序；会计与核数程序 n9 Jev_!A  
Accounting Arrangements 《会计安排》 G)""^YB-  
accounting basis 会计基础 ~\%H0.P6  
accounting by Official Receiver 破产管理署署长呈交的帐目 IY?o \vC  
Accounting Circular 《会计通告》 bf\ Uq<&IJ  
accounting class 会计类别 !'>#!S~h3  
accounting date 记帐日期；会计结算日期 "{jVsih0  
accounting for money 款项核算 `"$9L[>  
Accounting Officer 会计主任 A~LTi  
accounting period 会计报告期；会计期 6\)u\m`7-l  
accounting policy 会计政策；会计方针 LD,T$"  
accounting practice 会计惯例 E,4*a5Fi  
accounting principle 会计准则 }E)t,T>  
accounting record 会计记录 s2nZW pIy  
accounting report 会计报告 eE{ 2{C  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 YT@H^=  
Accounting Society of China 中国会计学会 rPHM_fW(O@  
accounting statement 会计报表 -3XnUGK  
accounting system 会计制度；会计系统 ~Oi.bP<
,  
accounting transaction 会计事项；帐务交易 eJEcLK3u  
accounting treatment 会计处理 rj<-sfs  
accounting year 会计年度 >waA\C}  
accretion 增值；添加 _G)x\K]N  
accrual 应计项目；应累算数目 -1R7 8(1  
accrual basis 应计制；权责发生制 Wx8;+!2Q/  
accrual basis accounting 应计制会计；权责发生制会计 BJsN~`=r  
accrue 应累算；应计 t4-0mNBZt$  
accrued benefit 应累算利益 fY|vq amA;  
accrued charges 应计费用 ~\c  j  
accrued cumulative preference share dividend 应累算的累积优先股股息 pFwe&_u]  
accrued expenses 应累算费用 AUl[h&s  
accrued interest payable 应付利息；应计未付利息  ww\2  
accrued interest receivable 应收利息；应计未收利息 c>C!vAg  
accrued right 累算权益 O@rZ^Aa  
accruing profit 应累算的利润 vLCm,Bb2L  
accumulated fiscal reserve 累积财政储备 dBW4%Zh  
accumulated profit 累积利润；滚存溢利 4_4|2L3  
accumulated reserve 累积储备 G2J4N2hu  
accumulation of surplus income 累积收益盈余 FWS!b!#,N  
acquired assets 既得资产 BkDq9>  
acquisition 收购；购置；取得 CTc#*LJx>j  
acquisition cost 购置成本 t1aKq)?  
acquisition expenses 购置费用 ay=f1<a  
acquisition of 100% interest 收购全部股权 #;'*W$Wk2  
acquisition of control 取得控制权 ck8Qs08  
acquisition of fixed assets 购置固定资产 TG.\C8;vFh  
acquisition of shell “买壳” qmnW  
acquisition price 收购价 ,w_C~XN$t  
act of God 天灾 g;y*F;0@  
acting partner 执事合伙人 5WtI.7r  
active market 买卖活跃的市场；交投畅旺的市场；旺市 iM]&ryGB#  
active partner 积极参与的合伙人 1w>G8  
active trading 交投活跃 o6r ^  
actual circulation 实际流通 r;fcBepO  
actual cost 实际成本 k6_
OP]  
actual expenditure 实际开支；实际支出 ITjg]taD  
actual income 实际入息；实际收入；实际收益 "%=K_WJ?  
actual market 现货市场 4o@^._-R  
actual price 现货价；实际价格 yLt>OA<X  
actual profit 实际利润 VO*fC  
actual quotation 实盘；实际价位；实际报价 ]Vf2Mn=]"  
actual year basis 按实际年度计算 SLud}|f;o  
actuals 实货 9cMMkOM J  
actuarial investigation 精算调查 Ude)$PAe%  
actuarial principle 精算原则 P;e@<O  
actuarial report 精算师报告 {d,^tG}  
Actuarial Society of Hong Kong 香港精算学会 Km0P)Z  
actuarial valuation 精算师估值 ?:RWHe.P  
actuary 精算师 rrZ'Dz  
ad referendum agreement 暂定协议；有待覆核的协定 8p~|i97W]!  
ad valorem duty 从价税；按值征税 By0Zz  
ad valorem duty system 从价税制 $tebNiP  
ad valorem fee 从价费 7L!q{%}  
ad valorem tariff 从价关税 
.~4DlT  
additional allowance 额外免税额 &s&Ha{(!w  
additional amount for unexpired risk 未过期风险的额外款额 bj 0-72V  
additional assessable profit 补加应评税利润 0a)LZp|  
additional assessment 补加评税 DZ5h<1  
additional commitment 额外承担 _[J>GfQd  
additional commitment vote 额外承担拨款 /6p7k  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2>inyn)S  
additional dependent parent allowance 供养父母额外免税额 4[K6ZDBU  
additional provision 额外拨款 5VlF\-  
additional stamp duty 附加印花税 Vj_z"t7q  
additional tax 补加税罚款；补加税款 T'VKZ5W  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 TK%MVLTK  
adjudged bankrupt 被裁定破产 P/dT;YhL  
adjudicated bankrupt 裁定破产人 "J3n_3+  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 <t. w(?  
adjudication of bankruptcy 裁定破产；宣告破产 RS
f*[2  
adjudication of insolvency 裁定无力偿还债务 l' a<k"  
adjusted actual 经调整的实数；调整后的实数 F#7A6|  
adjusted current assets 经调整的流动资产；调整后的流动资产 w;T?m,"  
adjusted figure 经调整的数字；调整后的数额 ~ponYc.Y  
adjusted liabilities 经调整的负债；调整后的负债 .BZ3>]F3<  
adjusted loss 经调整的亏损；调整后的亏损 Uj~ :|?Wz  
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 qg8T}y>  
adjusted profit 经调整的利润；调整后的利润 {+|Em(M  
adjusted surplus 经调整的盈余额；调整后的盈余额 `~ R%}ID  
adjusted value 经调整的价值；调整后的价值 M{U7yE6*j*  
adjustment 调整；修订；理算〔保险〕 MY>o8A  
adjustment centre 调剂中心 u-~
?ylh  
adjustment lag 调整过程的时间差距；调整时差 J<7nOB}OD  
adjustment mechanism 调整机制  xXZ{  
adjustment of loss 亏损调整 /w(t=Y  
adjustment process 调整过程；调整程序 B_|jDH#RyJ  
adjustment range 调整幅度 x^6
sjfAW  
administered exchange rate 受管制汇率 \jBy
JCN  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 dn=g!=  
administration expenses 行政费用 62J-)~_  
administration fee 手续费；行政费 BO-=X 78f@  
administration in bankruptcy 破产管理 /;rk-I  
administration order 遗产管理令 J(x42Q}*S  
administrator 管理人；遗产管理人 7Ust7%  
administrator of the estate 遗产管理人 Q 1e hW  
admission of debt 债项承认书 OYNPZRu
 
admission of proof 接纳债权证明 0p ZX_L'  
advance 放贷款项；垫付款项；预支款项；预付款项 o2NU~Ub  
advance account 暂支帐目；预付款帐户 E3o J
;E  
advance compensation 预付补偿金 /'>#1J|TlK  
advance from shareholder 股东垫款 '~kAsn*/  
advance pending reimbursement 预支以待日后付还 dK?vg@|'  
advanced economy 先进经济体系 4krK CD>|G  
advancement 预付；预付财产 YW
)&IA2  
advances warrant 垫款令 ZG)%vB2c  
advancing 贷出 /s^O M`5  
adverse balance 逆差 fk:oCPo  
adverse exchange 逆汇 Q::6|B,G  
advertisement addressed to shareholders 在报章刊登的致股东通告 }\)O1  
advice for collection 托收通知书 ]!04L}hy|P  
advice of drawing 提款通知书；汇票通知书 i.*Utm`1"e  
advice of payment 付款通知 qUF}rlS=r  
Advisory Committee [Securities and Futures Commission] iKuSk~  
谘询委员会〔证券及期货事务监察委员会〕 bZ*J]1y(.  
Advisory Committee on Diversification 经济多元化谘询委员会 L;k9}HWpP  
affidavit 誓章；遗产申报誓章 06S-3bis  
affidavit of no receipt 述明无收款的誓章 N6_<[`  
affiliate 联号；联营公司；附属公司 A!j6JY.w  
affiliated company 附属公司；联号；联营公司 I^fKZ^]8P  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 QBfsdu<@^  
affordability 负担能力 `O|PP3S  
African Development Bank [AfDB] 非洲开发银行 (E(k
w="  
after-acquired property 事后取得的财产 dD0:K3@  
after-hours dealing 市后交易 ~T<o?98  
after-tax profit 税后盈利；税后利润；税后溢利 y%x2  
agency agreement 代理协议 ^3  '7  
agency expenses 代理机构的开支 4zM$I  
agency fee 代理费 ?Wm.'S'to  
Agency Law 《代理法》 ?
-IjaDC}  
agent 代理人；承销人 'X(G><R9  
agent of company 公司代理人 geRD2`3;  
agent's fee 代理人费；经纪费 .I&]G  
aggregate 总计；总数；总体数字 _4jRUsvjY  
aggregate amount 总款额；总额 |0$wRl+kN  
aggregate assets and liabilities 总体资产与负债 }^ j"@{~  
aggregate at constant price 按固定价格计算的总体数字 Lz'05j3!  
aggregate demand 总需求 -I#1xJU  
aggregate gross position 总持仓量 Q+UqLass  
aggregate limit 总限额 lnoK.Vk9,  
aggregate of salaries tax 合计薪俸税 Ju"*>66  
aggregate performance 总体表现；总体业绩 J_^Ml)@iy  
aggregate supply 总体供应 e$+?l~  
aggregate surplus 总盈余 O0i[GCtP5  
aggregate total 整体总额 gLef6q{}  
aggregate value 总值；合计价值 { f@k2^  
aggregated basis 合计基准 s'/ g:aJ  
aggregated net chargeable income 合计应课税入息实额 8'B   
aggregation 合并计算；合计；总和 1]uHaI(  
aggregation of incomes of husband and wife 夫妇入息合并计算 _n;V iQMu  
aggregation of property 财产的总和 3G7Qo  
agio 差价；贴水 OK}+:Y  
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》 Zn`vL52_  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment HXTZ`'Rv  
《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》 W\?_o@d  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 7Bhi72&6  
《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》 c`(]j w  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment g&30@D"  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 mw1|>*X&R  
agreement for a settlement 授产协议 kU5chltGF  
agreement for assignment 转让协议 <ZV !fn  
agreement for sale 售卖协议；买卖协议 :3# t;  
agreement for sale and purchase 买卖协议 ;-1yG@KG  
agreement for the payment of interest 支付利息协议 ,nELWzz%{  
agreement for the repayment of money 还款协议 nRmZu\(Ow|  
agreement of reinsurance 再保险协议 Dog Tj  
Agricultural Bank of China 中国农业银行 6R+m;'  
air passenger departure tax 飞机乘客离境税 $(ugnnJ*  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Jn_; cN  
airport tax 机场税 *hp3w  
alcohol duty 酒精税 W:^\Oe5&a  
alienation 让与；让渡；转让 %usy`4 2  
alimony 生活费；赡养费 a0oM KGW:  
All Ordinaries Index [AOI] 所有普通股指数 'K=n}}&:  
all risks 全险；综合险 \)?[1b&[_  
All Sales Record for Stock Market 《股票市场成交报告》 \?_eQKiZ3  
Allied Capital Resources Limited 新联财务有限公司 K 5SHt'P  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 G#&R/Tc5N  
allocation letter 拨款信件 G:e9}  
allocation of fund 分配款项；预留款项 %hzl3>().  
allocation of profit 利润分配；溢利分配 x7=5 ;gf/X  
allocation warrant 拨款令 rQ^$)%uP  
allotment 分配；配股 p}j$p'D.RI  
allotment notice 股份配售通知；配股通知 n)(E 0h  
allotment of shares 股份分配 4{d!}R  
allowable 可获宽免；免税的 p<\yp<g  
allowable business loss 可扣除的营业亏损 `4& GumG  
allowable expenses 可扣税的支出 (0Xgv3wd  
allowance 免税额；津贴；备抵；准备金 U!L<v!$  
allowance for debts 债项的免税额 e?%Qv+)W  
allowance for depreciation by wear and tear 耗损折旧免税额 =Zcbfo_&  
allowance for funeral expenses 殡殓费的免税额 $4\,a^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 bojx:g  
allowance for repairs and outgoings 修葺及支出方面的免税额 q1Vh]d  
allowance to debtor 给债务人的津贴 i6p0(OS&D  
alteration of capital 资本更改 -o\r]24  
alternate trustee 候补受托人  2L~[dn.s  
amalgamation 合并 j"aimjqd3  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ei>8{v&g  
ambit of charges 征税范围；收费范围 w6MEY"<L  
amended valuation 经修订的估值 G(-1"7  
American Commodities Exchange 美国商品交易所 *5bKJgwJ  
American Express Bank Limited 美国运通银行 c[4H  
American Stock Exchange 美国证券交易所 !Qu)JR  
amortization 摊销 :_%  
amount due from banks 存放银行同业的款项 ^h z4IZ^  
amount due from banks abroad 存放海外银行同业的款项 gOpGwpYZ,  
amount due from holding companies 控股公司欠款 er Cl@sq
 
amount due from local banks 存放本港银行同业的款项 !tkP!%w  
amount due to banks 银行同业的存款 2G'Au}q0n  
amount due to banks abroad 海外银行同业的存款 6e6~82t8/  
amount due to holding companies 控股公司存款 <6=kwV6  
amount due to local banks 本港银行同业的存款 @3/.W+  
amount due to outport banks 外埠银行同业的存款 ,ufB*[~  
amount for note issue 发行纸币的款额 $\xS~w  
amount of bond 担保契据的款额 ewYZ} "o  
amount of consideration 代价款额 iol.RszlZ|  
amount of contribution 供款数额 &y?L^Aq  
amount of indebtedness 负债款额 FTx&] QN?  
amount of principal of the loan 贷款本金额 Y3+G
BqP  
amount of rates chargeable 应征差饷数额 jrGVC2*rD  
amount of share capital 股本额 )E<<
  
amount of sums assured 承保款额 1>$fLbmkI  
amount of variation 变动幅度
6>! ;g'k  
amount of vote 拨款数额 ho#]i$b}f2  
amount payable 应付款额 MXWCYi  
amount receivable 应收款额 ;Jex#+H(:D  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 o7N3:)  
analysis 分析 2 w2JFdm  
ancillary risk 附属风险 
Dz4fP;n  
annual account 周年帐目；周年帐目报表；年度决算；年结 d7+YCi?  
annual accounting date 年结日期 L3^WI( 8m  
annual allowance 每年免税额；年积金；年度津贴；年津 Fh u(u  
annual balance 年度余额 t =ErJ  
annual disposable income 每年可动用收入 LEoL6ga  
annual estimates 周年预算 N`7) 88>w  
annual fee 年费 FpjpsD~Qu  
annual general meeting 周年大会 ^Jb=&u$  
annual growth rate 年增率；每年增长率 +@wa?"  
annual long-term supplement 长期个案每年补助金 H@$\SUc{  
annual pensionable emolument 可供计算退休金的年薪 a)'^'jm)4  
annual report 年报 v%|^\A"V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 v%(2l|M  
annual return 周年报表；周年申报表；每年报税表格 Z!Njfq5  
Annual Return Rules 《周年报表规则》 -AUdBG  
annual review of consumer prices 每年消费物价回顾 {O-,JCq/  
annual roll-forward basis 逐年延展方式 aZGX`;3  
annual salary 年薪 w,(e,8#:  
annual statement 年度报表；年度决算表 )K2,h5zU  
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 F0O"rN{  
annuitant 年金受益人 2)DrZI  
annuity 年金 q| p6UL9  
annuity contract 年金合约 sM)n-Yy#9  
annuity on human life 人寿年金 E9_aNYD
 
antecedent debt 先前的债项 9H~3&-8&  
ante-dated cheque 倒填日期支票 LMchNTL  
anticipated expenditure 预期开支 ZzA4iT=KO  
anticipated net profit 预期纯利 [,s{/OM  
anticipated revenue 预期收入 %xE\IRlR  
anti-inflation measure 反通货膨胀措施 )v&r^DR_  
anti-inflationary stance 反通货膨胀立场 b&BSigrvou  
apparent deficit 表面赤字 +@),
Fk_  
apparent financial solvency 表面偿债能力 [ay~l%x  
apparent partner 表面合伙人 }Wf\\  
application for personal assessment 个人入息课税申请书 1{B^RR.  
application of fund 资金应用 Fj<#*2{]B  
application to release as liquidator and to destruct the books of accounts and documents "G\OKt'Z  
申请免除清盘人职务及毁灭帐簿与文件 H
CHZB*r[  
appointed actuary 委任精算师 Fw!CssW  
appointed auditor 委任核数师；委任审计师 @}:}7R6  
appointed trustee 委任的受托人 nd(O;XBI  
appointer 委任人 Ay'2!K,I  
apportioned pro rata 按比例分摊 u(B0X=B  
apportionment 分配；分摊 V_JM@VN}Kk  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t0XM#9L  
apportionment formula 分摊方程式 Xk[;MZ[  
apportionment of estate duty 遗产税的分摊 1<RB}M  
appraisal 估价；评估 n
5i#GvO^  
appreciable growth 可观增长 MsMNP[-l  
appreciable impact 显着影响 ^v.~FFK  
appreciable increase 可观增长 iJ HOLz"!  
appreciation 增值；升值 H~1&hF"d  
appreciation against other currencies 相对其他货币升值 -g'[1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 pj.}VF!d  
appreciation tax 增值税 Bd$i%.r  
appropriation 拨款；拨用；拨付 @RW=(&<1  
appropriation account 拨款帐目 E"7 iU  
Appropriation Bill 拨款法案 5tMp@$F\{[  
appropriation-in-aid system 补助拨款办法 vy?Zz<c;  
approved assets 核准资产 6;g_}Zx  
approved basket stock 认可一篮子证券 NLHF3h=?1p  
approved budget 核准预算 !\.%^LK1  
approved charitable donation 认可慈善捐款 [!
E pv<G  
approved charitable institution 认可慈善机构 k 9 Xi|Yj  
approved currency 核准货币；认可货币 ml$"C  
approved estimates 核准预算 mF\r]ovVm  
approved estimates of expenditure 核准开支预算 ]9]cef=h#  
approved overseas insurer 核准海外保险人 eyK=F:GO  
approved overseas trust company 核准海外信托公司 3*9<JHu  
approved pooled investment fund 核准汇集投资基金 :
K{!@=o  
approved provident fund scheme 认可公积金计划
=ja(;uC  
approved provision 核准拨款 tPh``o  
approved redeemable share 核准可赎回股份 i;!#:JX  
approved regional stock 认可地区性证券 7Pu.<b}  
approved retirement scheme 认可退休金计划 r=
YprVX  
approved subordinated loan 核准附属贷款 0U'g2F>{  
arbitrage 套戥；套汇；套利 y'ULhDgq^B  
arbitrageur 套戥者；套汇者 O(BAw  
arbitrary amount 临时款项 u!TVvc  
arrangement 措施；安排；协定 L=W8Q8hf  
arrears 欠款 [5$=G@ zf  
arrears of pay 欠付薪酬 {VqcZhqy/l  
arrears of revenue 逾期未收税款；逾期未收的帐项 _JZS;8WYR  
articles of association 组织章程；组织细则；组织章程细则 .0^-a=/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >D'Kt?L<]m  
ascertainment of profit 确定利润 Y@'ug N|[C  
"Asia Clear" “亚洲结算系统” l :\DC  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 lIHSy  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 R1Jj 3k  
Asian Development Fund [ADF] 亚洲发展基金 )*_4=-8H  
Asian dollar bond 亚洲美元债券 ~Ti  
Asian dollar market 亚洲美元市场 "I.PV$Rxl  
Asian dollar rate 亚洲美元利率 M$j]VZ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 _<x4/".}B3  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 zb/w^~J_i  
asked price 沽盘；喊价；索价；卖方报价 (orO=gST-/  
assessable income 应评税入息 / 0Z_$Q&e  
assessable loss 应评税亏损 o<T_Pjp  
assessable profit 应评税利润 L=zt\L  
assessable value 应评税值 qE73M5L&  
assessed profit 估定利润 sr(f
9Vl  
assessed value 经评估价值 0^htwec!  
assessment 评税；评定；估价；评税单 dQ+{
Dv3A  
assessment number 评税编号；估价编号 /L,VZ?CmtK  
assessment of additional tax 补加税评税 `* !t<?$i  
assessment of performance 业绩评估；实绩评价 ao>`[-  
Assessor 评税主任 Gr
WzgO  
asset price bubbles 资产价格泡沫 FL-yt  
asset-backed securities 具资产保证的证券 0mj^Tms  
assets accretion 资产增值 yeQ6\yi  
assets and liabilities 资产与负债 Y/Yp+W6n  
assets betterment statement 资产递增表；资产改进表 .0$$H"t  
assets lending 实物放款；有抵押贷款 .<8kDyim  
assets of the company passing on the death 死者去世时转移的公司资产 ,#Y>nP0  
assets pledged as security for liabilities 用作负债抵押的资产 595P04  
assets portfolio 资产投资组合 J6}J/  
assets price 资产价格 'Dl31w%:  
assets quality 资产质素 bbevy!m
 
assets realization 资产变现 {1 fva^O  
assets refinancing arrangement 资产再集资安排 qH(3Z^#.|  
assets securitization 资产证券化 871taL
=  
assets situated outside Hong Kong 在香港以外地方的资产 )LESdX  
assets stripping 削减资产；拆卖资产 ~x`BV+R  
assets value 资产值 afEhC0j  
assignee 承让人 '{9nQDgT  
assignment 转让；转让书；转让契 1muB* O  
assignment of interest 权益转让 'yG9Rt  
assignment of letters patent and trade mark 专利证书及商标转让 fv?vO2
nj  
assignment of property 物业转让；物业转让书 Ys|n9pW  
assignment right 转让权 6{/HNEI*1  
assignor 转让人 =1' / ?  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 C^
>txui8  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 f"emH  
associate member 附属会员  #P8R  
associated body corporate 相联法人团体 m4FT^^3yE  
associated company 相联公司；联属公司 pUV3n 1{2  
associated corporation 相联法团 ~Xa8\>  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "W:#4@ F  
公认会计师公会〔英国〕 #kD8U#  
Association of Futures Exchange Brokers 香港期货经纪协会 +c@s  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 cTW3\S=  
association of underwriters 承保人组织 t)Q6A@$:  
assumption of control 接管 Ra%" +=  
assurance 担保；保险；转易；转易书 jr$
]kLY  
assurance of interest 权益的转易 ~3YN;St-  
at 19XX price 按一九ＸＸ年价格计算 MH;5gC@ `  
at a discount 按赔价计算；按贴水价格计算；打折扣 FOz7W  
at a premium 按溢价计算；按升水价格计算 wGfU@!m  
at call 通知付款；按通知 Q9v OY8  
at constant market price 按固定市价计算
"p<B|  
at constant price 按固定价格计算 u*#j;Xc  
at cost 按成本计算 s>8;At-  
at current market price 按当时市价计算；按现时市价计算 =?Y%w%2  
at current price 按当时价格计算；按现时价格计算 4N&4TUIM  
at factor cost 按要素成本计算；按生产要素成本计算 te e  
at money-of-the-day price 按付款当日价格计算 Ys8p,.OMs  
at or better 按指定或较佳价位〔买卖指令〕 z:C VzK,  
at par 按面值计算；平价 u_+64c_7  
at sight 见票即付 FM\yf]'  
at the close 按收市盘 Qs(WyP#  
at the opening 按开市盘 Un{hI`3]  
attestation 见证；见证条款 5.st!Lp1  
at-the-money option 平价期权 (<RZZ{m  
attorney 受权人；受托代表人 {<XPE:1>Y  
attornment 新拥有人承认书 xE+Nz5F  
attributable profit 可归属利润 1t"  
attributable share value 可归属股份价值 <[9{Lg*D  
Auckland Stock Exchange 奥克兰证券交易所 o'
U::  
auction 拍卖 JWHKa=-H  
auctioneer 拍卖商 b65V*Vbj  
audit 审计；核数 NE Br)~  
Audit Commission 审计署
ROZOX$XM  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] t;ZA}>/  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 aYIAy]*1e  
audit review 帐目审查 D,FX&{TYU  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 p-d2HXo  
audited account 审计帐目；经审计的帐目 CF|c4oY82  
audited annual account 经审计的周年帐目 6|q\ M  
audited balance sheet 经审计的资产负债表 Qs24b   
auditor 核数师；核数主任；审计师 NYS|fa  
auditor's certificate 核数师证明书；审计师证明书 {Vy2uow0  
auditor's report 核数师报告；审计师报告 }cDw9;~D  
Aussie bond 澳元债券 laVqI|0q  
austerity budget 紧缩预算 [v7)xV@c  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 5&}
~W)"9  
Australia All Ordinaries Index 澳洲所有普通股票指数 SyHS9>  
Australian Dollar [AUD] 澳元 sdkKvo.y0  
Australian Options Market 澳大利亚期权市场 `?Wy;5-  
Australian Securities Commission 澳洲证券事务监察委员会 !1+yb.{\  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 K
jK.Sv{N  
Australian Stock Exchange 澳大利亚证券交易所 ~";GH20  
Austrian Schilling [ATS] 奥地利先令 m0XdIC]s  
authentication 认证；鉴证 cuenDw=e
C  
authority to purchase 委托购买证；委购书 k+8K[?K-  
authorization 认可；核准；授权；授权书 6.X| .N  
authorization by direction 指示授权 &DnX6%2  
authorization by instruction 指令授权 RLuA^ONI  
authorization by warrant 令状授权 X%iiz  
authorization of unit trust 单位信托的认可 Oj6PmUK4  
authorized agent 指定代理人 <5oG[1j  
authorized capital 法定资本 ;|(_;d  
authorized clerk 出市员 RzPqtN  
authorized dealer 认可交易商 ZH]n&%@j  
authorized financial institution 认可财务机构 4`(b(DL]  
authorized fund 认可基金 ^Fmp"[q  
authorized fund house 获授权的基金公司；认可基金公司 5[^pU$Y  
authorized institution 认可机构 \*5`@>_  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 v[S>   
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 s zgq7  
authorized insurer 获授权保险人；获认可承保人 s d-5AE  
authorized investment 特准投资项目 ["N{6d&Q  
authorized person 获授权人 K5; /  
authorized representative 获授权代表 {(o$? =  
authorized share capital 法定股本 2"Oj* ;  
automated quotation system 自动报价系统 r*e<`Is  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] NkWU5E!  
自动交易系统〔香港期货交易所有限公司〕 &O0@)jIV  
automatic adjustment mechanism 自动调整机制 I)@b#V=  
automatic adjustment system 自动调整系统 x.d;7  
Automatic Clearing House 自动票据交换所 |UA)s3Uhxb  
automatic exchange rates accumulation system 自动化汇率累集系统 aZK%?c  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ko-:)z  
automatic teller machine [ATM] 自动柜员机 NWK+.{s>m  
autopay 自动转帐 1+P&O4>  
available assets 可用资产 9~AAdD  
available fiscal reserve 现存财政储备 kB41{Y -  
available profit 可用利润 Yo`#G-]  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 sj@B0R=Qo  
average 平均；平均数；海损 ^zdZ"\x  
average basic salary 平均基本薪金 Z_Tu* F  
average consumer expenditure 平均消费开支；一般消费开支 gQXB=ywF  
average cost 平均成本 !'E{D`A9  
average cost of land production 增辟土地平均成本 0taopDi;d  
average daily turnover 平均每日成交额 aTJs.y-I~  
average daily wage rate 平均每日工资率 ?V3kIb  
average expenditure pattern 平均开支模式 } v#Tm  
average growth rate 平均增长率 La$*)qD,
  
average net fixed assets 固定资产平均净值 :C%cnU;N  
average of relatives 相对价格平均数 B2}|b^'I  
average price 平均价格 R?,Oh*  
average propensity to consume 平均消费倾向；一般消费倾向 %<4ZU!2L  
average propensity to save 平均储蓄倾向；一般储蓄倾向 eVD
O]5?  
average rate 平均率 "qb1jv#to  
average revenue 平均收入；平均收益 1y/_D$~ZO  
average stock 平均库存；平均存货 3`V#ImV>  
average yearly rent 平均年租 [QC|Kd^#  
avoidance of double taxation 避免双重课税 %XIPPEHU  
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 Us5P?}  
AD_aI %7  
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