一些有用的会计术语(也不知道发的地方对不对)A

A: }5o?7}?  
A share Ａ股；甲类股份 }
d$-:l,w  
abatement of tax 减税；减扣免税额 (8nv&|  
ABN AMRO Bank N.V. 荷兰银行 Tt;F-  
above-the-line expenditure 线上项目支出；经常预算支出 O5\r%&$xd  
above-the-line receipt 线上项目收入；经常预算收入 K^-1M?  
ABSA Asia Limited 南非联合亚洲有限公司 ">A<%5F2  
absolute change 绝对数值变更 !Sq<_TO  
absolute expenditure 实际开支 $ /VQsb  
absolute guideline figure 绝对准则数字 .nV2n@SR  
absolute interest 绝对权益 5*0zI\  
absolute order of discharge 绝对破产解除令 $KHm5*;nd  
absolute profit margin 绝对利润幅度 3"fDFR  
absolute value 实值；绝对值 sXKkZ+2q  
absolutely vested interest 绝对既得权益 [B0BHJ~  
absorbed cost 已吸收成本；已分摊成本 5>532X(0  
absorption 吸收；分摊；合并 :=QX^*  
absorption rate 吸收率；摊配率；分摊率 _ _Of0<  
ACB Finance Limited 亚洲商业财务有限公司 A|A~$v("R  
acceptable form of reciprocity 合理的互惠条件 j0=6B  
acceptable rate 适当利率；适当汇率 <}a?<):S  
acceptance agreement 承兑协议 "W<Y1$Y=Y  
acceptance for honour 参加承兑 MDMd$]CW  
acceptor 承兑人；接受人；受票人 x`CjFaE~F  
acceptor for honour 参加承兑人 s.3"2waZ=T  
accident insurance 意外保险 'o$j~Mr  
Accident Insurance Association of Hong Kong 香港意外保险公会 MJn-] E  
accident insurance scheme 意外保险计划  56.!L  
accident year basis 意外年度基准 &(F c .3m  
accommodation 通融；贷款 V>6klA}o
 
accommodation bill 通融票据；空头票据 T:}Q3  
accommodation party 汇票代发人 Y
$'j9bUJ  
account balance 帐户余额；帐户结余 1HJ: ?]  
account book 帐簿 }\4yU=JPK  
account collected in advance 预收款项 =j7Du[?Vu  
account current book 往来帐簿 /Vlc8G  
account of after-acquired property 事后取得的财产报告 'Waazk[@O  
account of defaulter 拖欠帐目 c-Gp|.C  
account payable 应付帐款 I8H3*DE  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 W/'1ftn?D  
account receivable 应收帐款 l1KMEGmG  
account receivable report 应收帐款报表 z4u&#.bU  
account statement 结单；帐单；会计财务报表 &AiAd6  
account title 帐户名称；会计科目 !V|{(>+<  
accountant's report 会计师报告 Y&2FH/(M  
Accountant's Report Rules 会计师报告规则 FW]tDGJOw  
accounting and auditing procedure 会计与审计程序；会计与核数程序 zAgX{$/Fg  
Accounting Arrangements 《会计安排》 1;B~n5C.   
accounting basis 会计基础 6v%yU3l  
accounting by Official Receiver 破产管理署署长呈交的帐目 IQqUFP$8g  
Accounting Circular 《会计通告》 84ij4ZYe  
accounting class 会计类别 g_>&
R58  
accounting date 记帐日期；会计结算日期 {!,K[QwcI  
accounting for money 款项核算 K3&xe(  
Accounting Officer 会计主任 Om3Ayk}  
accounting period 会计报告期；会计期 IZVP-  
accounting policy 会计政策；会计方针 *ug~LK5Y.  
accounting practice 会计惯例 Mj0,Y#=76  
accounting principle 会计准则 =m.Nm-g  
accounting record 会计记录 )~2\4t4|g  
accounting report 会计报告 RpdUR*K9x  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 O'4G'H)   
Accounting Society of China 中国会计学会 W"\~O"a  
accounting statement 会计报表 y)kxR  
accounting system 会计制度；会计系统 zs$r>rlO  
accounting transaction 会计事项；帐务交易 m8n)sw,,  
accounting treatment 会计处理 7x)Pt@c  
accounting year 会计年度 zB.cOMx  
accretion 增值；添加 ;lObqs*?
>  
accrual 应计项目；应累算数目 |q`NJ  
accrual basis 应计制；权责发生制 =<]`'15"V  
accrual basis accounting 应计制会计；权责发生制会计 7_~ A*LM  
accrue 应累算；应计 d$IROZK-D  
accrued benefit 应累算利益 %;`Kd}CO  
accrued charges 应计费用 j~v`q5X  
accrued cumulative preference share dividend 应累算的累积优先股股息 @SX%q&-  
accrued expenses 应累算费用 Ak[X`e T  
accrued interest payable 应付利息；应计未付利息 {FIzoR"  
accrued interest receivable 应收利息；应计未收利息 )uqzu%T  
accrued right 累算权益 rPH7 ]]  
accruing profit 应累算的利润 i>
M%)HN  
accumulated fiscal reserve 累积财政储备 aZ@pfWwa:  
accumulated profit 累积利润；滚存溢利 Pps$=`  
accumulated reserve 累积储备 "vGh/sXW  
accumulation of surplus income 累积收益盈余 0C4eer+D  
acquired assets 既得资产 i/:L^SQAq  
acquisition 收购；购置；取得 PMjNc_))  
acquisition cost 购置成本 U[C>Aoze  
acquisition expenses 购置费用 5|*{~O|  
acquisition of 100% interest 收购全部股权 % /:1eE`!S  
acquisition of control 取得控制权 -K|1w'E  
acquisition of fixed assets 购置固定资产 ly[yn{  
acquisition of shell “买壳” r]9-~1T  
acquisition price 收购价 }M4d
ze  
act of God 天灾 s|C[{n<_  
acting partner 执事合伙人 s8-RXEPb  
active market 买卖活跃的市场；交投畅旺的市场；旺市 M0 z%<_<}  
active partner 积极参与的合伙人 *aErwGLB8  
active trading 交投活跃 .W]k8N E  
actual circulation 实际流通 l!ow\ZuQBF  
actual cost 实际成本 BN*:*cmUl  
actual expenditure 实际开支；实际支出 [f+wP|NKL  
actual income 实际入息；实际收入；实际收益 K0w}l" )A  
actual market 现货市场 =O}I{dNKZV  
actual price 现货价；实际价格 ^0]0ss;##R  
actual profit 实际利润 `gSMb UgF  
actual quotation 实盘；实际价位；实际报价 }rQQe:{]B  
actual year basis 按实际年度计算 8D.c."q  
actuals 实货 ]B>76?2W  
actuarial investigation 精算调查 !MoAga_ j  
actuarial principle 精算原则 ~5 6&!4  
actuarial report 精算师报告 )
>@S8v,(  
Actuarial Society of Hong Kong 香港精算学会 ]_C"A  
actuarial valuation 精算师估值 Pe`mZCd^  
actuary 精算师 s;A7:_z#7  
ad referendum agreement 暂定协议；有待覆核的协定 a1pp=3Pd?~  
ad valorem duty 从价税；按值征税 @i ~A7L0/  
ad valorem duty system 从价税制 +4yre^gC  
ad valorem fee 从价费 `v-[&  
ad valorem tariff 从价关税 ~'M<S=W  
additional allowance 额外免税额 21TR_0g&<  
additional amount for unexpired risk 未过期风险的额外款额 u X,n[u  
additional assessable profit 补加应评税利润 L{/% "2>  
additional assessment 补加评税 O Z ./suR)  
additional commitment 额外承担 jNj;#C)  
additional commitment vote 额外承担拨款 UJO3Yn
 
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 etX@z'H  
additional dependent parent allowance 供养父母额外免税额 /8;m.J>bf  
additional provision 额外拨款 /&Q{B f  
additional stamp duty 附加印花税 AJyNlQ  
additional tax 补加税罚款；补加税款 |z)s9B;:#i  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 W.3b]zcV  
adjudged bankrupt 被裁定破产 x-i1:W9;  
adjudicated bankrupt 裁定破产人 2^[dy>[y0  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 tz;3  
adjudication of bankruptcy 裁定破产；宣告破产 cWW?@_  
adjudication of insolvency 裁定无力偿还债务 8 a]'G)(ts  
adjusted actual 经调整的实数；调整后的实数 sVx
}(J  
adjusted current assets 经调整的流动资产；调整后的流动资产 #mV2VIX#Jv  
adjusted figure 经调整的数字；调整后的数额 fkI 5~Y|  
adjusted liabilities 经调整的负债；调整后的负债 \'~ E%=Q  
adjusted loss 经调整的亏损；调整后的亏损 q7 PCMe  
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 ^N7H~CT"  
adjusted profit 经调整的利润；调整后的利润 k;\gYb%L  
adjusted surplus 经调整的盈余额；调整后的盈余额 *)K\&h<{  
adjusted value 经调整的价值；调整后的价值 1L,L/sOwB&  
adjustment 调整；修订；理算〔保险〕 R-%6v2;ry  
adjustment centre 调剂中心 $0$sM/%  
adjustment lag 调整过程的时间差距；调整时差 NP;W=A F  
adjustment mechanism 调整机制 0AHQ(+Ap  
adjustment of loss 亏损调整 tV!?Ol  
adjustment process 调整过程；调整程序 t:2DB)  
adjustment range 调整幅度 $udhTI#,  
administered exchange rate 受管制汇率 44KoOY_  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 N3"JouP  
administration expenses 行政费用 <0d2{RQ;  
administration fee 手续费；行政费 G*z\ ^H  
administration in bankruptcy 破产管理 'K4FS(
q  
administration order 遗产管理令 hywcj\[  
administrator 管理人；遗产管理人 +q&Hj|;8r  
administrator of the estate 遗产管理人 SnE^\I^O  
admission of debt 债项承认书 ?^voA.Bv<  
admission of proof 接纳债权证明 xhP~]akHN7  
advance 放贷款项；垫付款项；预支款项；预付款项 ZiUb+;
JA  
advance account 暂支帐目；预付款帐户 R;DU68R  
advance compensation 预付补偿金 SfS3}Tn[  
advance from shareholder 股东垫款 |gE1P/%k  
advance pending reimbursement 预支以待日后付还 +W4}&S  
advanced economy 先进经济体系 OZ\6qMH3e  
advancement 预付；预付财产 #Hrzk!&9  
advances warrant 垫款令 L/"MRQ"  
advancing 贷出 HAjl[c  
adverse balance 逆差 jn^X{R\  
adverse exchange 逆汇 %,bD| NKp  
advertisement addressed to shareholders 在报章刊登的致股东通告 -rO34l  
advice for collection 托收通知书 Db"mq'vT  
advice of drawing 提款通知书；汇票通知书 %:aXEjm@  
advice of payment 付款通知 3}nk9S:jr  
Advisory Committee [Securities and Futures Commission] 0O"W0s"T#  
谘询委员会〔证券及期货事务监察委员会〕 o*Qa*<n  
Advisory Committee on Diversification 经济多元化谘询委员会 ?=&; A  
affidavit 誓章；遗产申报誓章 oPi>]#X  
affidavit of no receipt 述明无收款的誓章 2 GR
I<M  
affiliate 联号；联营公司；附属公司 Ay(p~U;gN*  
affiliated company 附属公司；联号；联营公司 CM?:\$4  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 i}vJI}S.$  
affordability 负担能力 f\_RW;y|m  
African Development Bank [AfDB] 非洲开发银行 c|/HX%Y  
after-acquired property 事后取得的财产 <UGaIb  
after-hours dealing 市后交易 N|DfE{,  
after-tax profit 税后盈利；税后利润；税后溢利 Gd!-fqNa'x  
agency agreement 代理协议 BAQ-1kSz  
agency expenses 代理机构的开支 D[+LU(  
agency fee 代理费 hC2Fup1@  
Agency Law 《代理法》 `n$Ak5f  
agent 代理人；承销人 Z1 Nep!  
agent of company 公司代理人 z>N[veX%  
agent's fee 代理人费；经纪费
:7K a4  
aggregate 总计；总数；总体数字 Et3]n$  
aggregate amount 总款额；总额 
/x49!8  
aggregate assets and liabilities 总体资产与负债 0j@mzd2  
aggregate at constant price 按固定价格计算的总体数字 '?C6P5fm  
aggregate demand 总需求 7Bj,{9^aJ  
aggregate gross position 总持仓量 MhN;GMH  
aggregate limit 总限额 -,")GA+[7  
aggregate of salaries tax 合计薪俸税 ! VR&HEru  
aggregate performance 总体表现；总体业绩 D1rVgM  
aggregate supply 总体供应 `/sNX<mp  
aggregate surplus 总盈余 {JfQQP&FV  
aggregate total 整体总额 |<Ls;:5.  
aggregate value 总值；合计价值 \\SQACN  
aggregated basis 合计基准 p{Q6g>?[  
aggregated net chargeable income 合计应课税入息实额 yV.p=8:  
aggregation 合并计算；合计；总和 ]c>@RXY
'  
aggregation of incomes of husband and wife 夫妇入息合并计算 
m
[}P  
aggregation of property 财产的总和 v_XN).f;  
agio 差价；贴水 kk78*s {6  
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 +4v  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 2W+~{3[#  
《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》 vzSb(  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment DvH-M3  
《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》 W_B=}lP@x  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment g@#he95 }  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 +RJ{)Nec  
agreement for a settlement 授产协议 S
WrTM  
agreement for assignment 转让协议 W'4/cO  
agreement for sale 售卖协议；买卖协议 l>\EkUT  
agreement for sale and purchase 买卖协议 ^BF}wQb:j  
agreement for the payment of interest 支付利息协议 &ZD@-"@  
agreement for the repayment of money 还款协议 ]r;rAOWVV  
agreement of reinsurance 再保险协议 wlNL;W@w  
Agricultural Bank of China 中国农业银行 dWn6-es  
air passenger departure tax 飞机乘客离境税 B''yW{  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ^ 9+ Qxv  
airport tax 机场税 v*.R<-X:  
alcohol duty 酒精税 )=f}vHg$  
alienation 让与；让渡；转让 O?OAXPK2  
alimony 生活费；赡养费 jq H)o2"/  
All Ordinaries Index [AOI] 所有普通股指数 hJM&rM7  
all risks 全险；综合险 L62'Amml  
All Sales Record for Stock Market 《股票市场成交报告》 IRbyW?/Xv  
Allied Capital Resources Limited 新联财务有限公司 +;W%v7%<  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ^(JrOh'  
allocation letter 拨款信件 `%Fp'`ZM$8  
allocation of fund 分配款项；预留款项 OG}890$n  
allocation of profit 利润分配；溢利分配 x;[ .ZzQ  
allocation warrant 拨款令 (m3hD)!+y  
allotment 分配；配股 ]+:yfDtZd  
allotment notice 股份配售通知；配股通知 4.,EKw3  
allotment of shares 股份分配 #R5\k-I  
allowable 可获宽免；免税的 a{ST4d'T  
allowable business loss 可扣除的营业亏损 (}b~}X9  
allowable expenses 可扣税的支出 g!^N#o  
allowance 免税额；津贴；备抵；准备金 ~IZ-:?+S^  
allowance for debts 债项的免税额 I<2`wL=  
allowance for depreciation by wear and tear 耗损折旧免税额 ?J2{6,}O*.  
allowance for funeral expenses 殡殓费的免税额 Xy(QK2|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 c=u+X` Q  
allowance for repairs and outgoings 修葺及支出方面的免税额 4$R!)  
allowance to debtor 给债务人的津贴 [#GBn0BG)  
alteration of capital 资本更改 3uYLA4[-B  
alternate trustee 候补受托人 =G}a%)?As\  
amalgamation 合并 [bnu DS  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \~#\ [r_  
ambit of charges 征税范围；收费范围 Z
8=?Hu  
amended valuation 经修订的估值 yepRJ%mp  
American Commodities Exchange 美国商品交易所 NAo.79  
American Express Bank Limited 美国运通银行 ]KuM's  
American Stock Exchange 美国证券交易所 PzPNvV/o  
amortization 摊销 437Wy+Q|e  
amount due from banks 存放银行同业的款项 +nR("Il  
amount due from banks abroad 存放海外银行同业的款项 eP2Q2C8g  
amount due from holding companies 控股公司欠款 ]-t)wGr  
amount due from local banks 存放本港银行同业的款项 \udB4O  
amount due to banks 银行同业的存款 P8c_GEna  
amount due to banks abroad 海外银行同业的存款 QjLU@?&  
amount due to holding companies 控股公司存款 Z0&^(Fb  
amount due to local banks 本港银行同业的存款 FJ84'T\~  
amount due to outport banks 外埠银行同业的存款 bbjba36RO  
amount for note issue 发行纸币的款额 JM;bNW8  
amount of bond 担保契据的款额 eP~
3m  
amount of consideration 代价款额 |va@&;#wf  
amount of contribution 供款数额 )#AYb   
amount of indebtedness 负债款额 jN+`V)p  
amount of principal of the loan 贷款本金额 ).kU7;0  
amount of rates chargeable 应征差饷数额 x[t?hl=:  
amount of share capital 股本额 "22./vWV|i  
amount of sums assured 承保款额 R"OT&:0/  
amount of variation 变动幅度 d_ =K (}eR  
amount of vote 拨款数额 v.W!  
amount payable 应付款额 
"5eD >!  
amount receivable 应收款额 lB27Z}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 oI-Fr0!  
analysis 分析 W_XFTqp^  
ancillary risk 附属风险
(m1m}* @  
annual account 周年帐目；周年帐目报表；年度决算；年结 wA{)
9.  
annual accounting date 年结日期 W^elzN(  
annual allowance 每年免税额；年积金；年度津贴；年津 D&m1yl@\J  
annual balance 年度余额 dFg&|Lp  
annual disposable income 每年可动用收入 {b
-C,J  
annual estimates 周年预算 6Y[&1c8  
annual fee 年费 s>;"bzzq  
annual general meeting 周年大会 oRd{?I&NY  
annual growth rate 年增率；每年增长率 >*!T`P}p  
annual long-term supplement 长期个案每年补助金 @Xoh@:j\  
annual pensionable emolument 可供计算退休金的年薪 .U(6])%;@  
annual report 年报 iY>xx~V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #4|RaI|.  
annual return 周年报表；周年申报表；每年报税表格 {W?!tD43"  
Annual Return Rules 《周年报表规则》 f
#h0O3  
annual review of consumer prices 每年消费物价回顾 KeyKLkg>  
annual roll-forward basis 逐年延展方式 pJg:afCg  
annual salary 年薪 0iSNom}m  
annual statement 年度报表；年度决算表 ub 2'|CYw  
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 ;7Qem
&  
annuitant 年金受益人 {Q/@Y.~<  
annuity 年金 08
:K9zr  
annuity contract 年金合约 yHM29fEZk  
annuity on human life 人寿年金 x/1FQ>n:9  
antecedent debt 先前的债项 zpT{!V  
ante-dated cheque 倒填日期支票 |g7)A?2J~  
anticipated expenditure 预期开支 [vtDtwL  
anticipated net profit 预期纯利 ?bd!JW bg`  
anticipated revenue 预期收入 <;i&-,  
anti-inflation measure 反通货膨胀措施 Z2{$FN  
anti-inflationary stance 反通货膨胀立场 B#."cg4VR  
apparent deficit 表面赤字 C|
}yE;*a  
apparent financial solvency 表面偿债能力 'q9Ejig  
apparent partner 表面合伙人 ]Q^8 9?  
application for personal assessment 个人入息课税申请书 ])pX)(a  
application of fund 资金应用 R&s/s`pLW  
application to release as liquidator and to destruct the books of accounts and documents Jur$O,u40l  
申请免除清盘人职务及毁灭帐簿与文件 0D:uM$ i]  
appointed actuary 委任精算师 @uC
-dXA"  
appointed auditor 委任核数师；委任审计师 3znhpHO)  
appointed trustee 委任的受托人 RGV{KL  
appointer 委任人 N+SA$wG  
apportioned pro rata 按比例分摊 [9?
]|4  
apportionment 分配；分摊 iP7KM*ks  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
e7G>'K  
apportionment formula 分摊方程式 Ypm*or  
apportionment of estate duty 遗产税的分摊 JBQ>"X^  
appraisal 估价；评估 5YZ\@<|rH  
appreciable growth 可观增长 IwFf8? 3  
appreciable impact 显着影响 M-Nn \h$,  
appreciable increase 可观增长 KI<x`b  
appreciation 增值；升值 f
`8fNt  
appreciation against other currencies 相对其他货币升值 z=k*D^X  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ZbH6$2r  
appreciation tax 增值税 ^R\5'9K!  
appropriation 拨款；拨用；拨付 e /
XOmv  
appropriation account 拨款帐目 Kc9)Lzu+  
Appropriation Bill 拨款法案 ,[m4+6G5  
appropriation-in-aid system 补助拨款办法 9LQy0Gx  
approved assets 核准资产 X pXhg*}K  
approved basket stock 认可一篮子证券 j@JY-^~K5  
approved budget 核准预算 -eSI"To L<  
approved charitable donation 认可慈善捐款 6O5E4=  
approved charitable institution 认可慈善机构 p*P0<01Z  
approved currency 核准货币；认可货币 7;}TNK\+v  
approved estimates 核准预算 ku^2K  
approved estimates of expenditure 核准开支预算 C~iFFh6:  
approved overseas insurer 核准海外保险人 b(ryk./ogx  
approved overseas trust company 核准海外信托公司 Vfw +m1sS  
approved pooled investment fund 核准汇集投资基金 _}Gs9sHr0K  
approved provident fund scheme 认可公积金计划 RkdAzv!Y7  
approved provision 核准拨款 # 9f 4{=\  
approved redeemable share 核准可赎回股份 n O}x,sG2'  
approved regional stock 认可地区性证券 jM@@N.  
approved retirement scheme 认可退休金计划 AMgvk`<f  
approved subordinated loan 核准附属贷款 ;c~DBJg'|  
arbitrage 套戥；套汇；套利 F7x< V=4{  
arbitrageur 套戥者；套汇者 @7PE&3  
arbitrary amount 临时款项 `0ju=FP'u5  
arrangement 措施；安排；协定 BJ/#V)  
arrears 欠款 9.goO|~B~  
arrears of pay 欠付薪酬 OQX ek@~2  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;+qP
V7Z  
articles of association 组织章程；组织细则；组织章程细则 N~arxe(K  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,KibP_<%&P  
ascertainment of profit 确定利润 A%M&{S'+|X  
"Asia Clear" “亚洲结算系统” !as<UH"\  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ZoC?9=k  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ,v1-y ?kB  
Asian Development Fund [ADF] 亚洲发展基金 }Lwj~{  
Asian dollar bond 亚洲美元债券 H+2J.&Ch  
Asian dollar market 亚洲美元市场 ]O&A:Us  
Asian dollar rate 亚洲美元利率 Ip0@Q}^
 
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 'E8dkVlI  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 oB Bdk@  
asked price 沽盘；喊价；索价；卖方报价 [76mgj!K  
assessable income 应评税入息 f{Y|FjPp=E  
assessable loss 应评税亏损 cl7+DAE  
assessable profit 应评税利润 l 0b=;^6  
assessable value 应评税值 >|I3h5\M  
assessed profit 估定利润 ;/{Q4X
{  
assessed value 经评估价值 I0jEhg%JZ  
assessment 评税；评定；估价；评税单 Iei4yDv ;  
assessment number 评税编号；估价编号 vrW9<{  
assessment of additional tax 补加税评税 k0D&F;a%  
assessment of performance 业绩评估；实绩评价 !xqG-rd '  
Assessor 评税主任 kAk,:a;P  
asset price bubbles 资产价格泡沫 qV$',U*+T  
asset-backed securities 具资产保证的证券 $X&OGTlw^  
assets accretion 资产增值 E.% F/mM  
assets and liabilities 资产与负债 2Nl("e^kJr  
assets betterment statement 资产递增表；资产改进表 yb**|[By  
assets lending 实物放款；有抵押贷款 3x9C]  
assets of the company passing on the death 死者去世时转移的公司资产 ;%z0iZmg  
assets pledged as security for liabilities 用作负债抵押的资产 0Rk'sEX,  
assets portfolio 资产投资组合 01q7n`o#zf  
assets price 资产价格 @%cJjZ5y  
assets quality 资产质素 "RX?"pB  
assets realization 资产变现 u]MF r2  
assets refinancing arrangement 资产再集资安排 G7/LYTT)  
assets securitization 资产证券化 Z/RUrYeb  
assets situated outside Hong Kong 在香港以外地方的资产 Tx_(^K  
assets stripping 削减资产；拆卖资产 Iq}h}Wd  
assets value 资产值 |~CnELF)  
assignee 承让人 a@r K%Iff  
assignment 转让；转让书；转让契 D3lYy>~d5;  
assignment of interest 权益转让 80]TKf>  
assignment of letters patent and trade mark 专利证书及商标转让 ];2eIe   
assignment of property 物业转让；物业转让书 /eMZTh*1P  
assignment right 转让权 K+$c,1wb  
assignor 转让人 _0j}(Q>|H#  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 S+>]8ZY  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 x)yf!Dv5$  
associate member 附属会员 |f}NO~CA  
associated body corporate 相联法人团体 &lS0"`J=  
associated company 相联公司；联属公司 tx1jBh:e=  
associated corporation 相联法团 tr/dd&(Y1  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] y?@Y\ b  
公认会计师公会〔英国〕 aC$g(>xFt  
Association of Futures Exchange Brokers 香港期货经纪协会 d=KOV;~);  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 *nW9)T  
association of underwriters 承保人组织 8k`z
MT  
assumption of control 接管 d,+n,;6Cf  
assurance 担保；保险；转易；转易书 jb![
Lp  
assurance of interest 权益的转易 M>J ADt_]  
at 19XX price 按一九ＸＸ年价格计算 o%QQ7S3P  
at a discount 按赔价计算；按贴水价格计算；打折扣 HgBg,1  
at a premium 按溢价计算；按升水价格计算 yl 8v&e{  
at call 通知付款；按通知 4F4u1r+  
at constant market price 按固定市价计算 Y#Vy:x[  
at constant price 按固定价格计算 G\p; bUF  
at cost 按成本计算 CzEn_ZMb  
at current market price 按当时市价计算；按现时市价计算 Mqtp}<*@-  
at current price 按当时价格计算；按现时价格计算 8W[]#~77b  
at factor cost 按要素成本计算；按生产要素成本计算 enzQ}^  
at money-of-the-day price 按付款当日价格计算 eztk$o  
at or better 按指定或较佳价位〔买卖指令〕 @ty|HXW  
at par 按面值计算；平价 Z=c@Gd  
at sight 见票即付 >C}RZdO~  
at the close 按收市盘 r=Q5=(hn  
at the opening 按开市盘 _Usg`ax-  
attestation 见证；见证条款 *&0Hz{|  
at-the-money option 平价期权 9|WWA%p  
attorney 受权人；受托代表人 )x7hhEk=^  
attornment 新拥有人承认书 *vO'Z &  
attributable profit 可归属利润 oX4uRc7wR  
attributable share value 可归属股份价值 GKtQ>39B  
Auckland Stock Exchange 奥克兰证券交易所 5#o,]tP  
auction 拍卖 (*x"6)`  
auctioneer 拍卖商 k0IU~y%  
audit 审计；核数 `~]ReJ!X%  
Audit Commission 审计署 fx-*')  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] U.F65KaKF  
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〕 PK4UdT  
audit review 帐目审查 NGY I%:  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 qi2dTB  
audited account 审计帐目；经审计的帐目 iP%=Wo.  
audited annual account 经审计的周年帐目 )\;r V';  
audited balance sheet 经审计的资产负债表 [E~TYk;  
auditor 核数师；核数主任；审计师 E}=,"i  
auditor's certificate 核数师证明书；审计师证明书 EG.C2]Fi  
auditor's report 核数师报告；审计师报告 R7{hoqI2  
Aussie bond 澳元债券 \IfgL$+  
austerity budget 紧缩预算 (B-9M)  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 5w1[KO#K|  
Australia All Ordinaries Index 澳洲所有普通股票指数 X8x>oV;8  
Australian Dollar [AUD] 澳元 7$=@q|$  
Australian Options Market 澳大利亚期权市场 +3>4 ?,^g  
Australian Securities Commission 澳洲证券事务监察委员会 ;LE @Ezx  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 fdG.=7`  
Australian Stock Exchange 澳大利亚证券交易所 6I#DlAU@v  
Austrian Schilling [ATS] 奥地利先令 &zcjU+n  
authentication 认证；鉴证 Sh6Cw4 R  
authority to purchase 委托购买证；委购书 Vgn1I(Gj4  
authorization 认可；核准；授权；授权书 ZRm\d3x4  
authorization by direction 指示授权 3pW MS&  
authorization by instruction 指令授权 AZy2Pu56  
authorization by warrant 令状授权 []0~9,u  
authorization of unit trust 单位信托的认可 5,ahKB8  
authorized agent 指定代理人
l7!)#^`2_  
authorized capital 法定资本 6{X>9hD  
authorized clerk 出市员 OF/)-}!  
authorized dealer 认可交易商 q)b?X ^  
authorized financial institution 认可财务机构 QZox3LM1&.  
authorized fund 认可基金 [9_ (+E[}  
authorized fund house 获授权的基金公司；认可基金公司 Gnt!!1_8L  
authorized institution 认可机构 uP2a\C,$  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 T6roz  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 p&mtKLv  
authorized insurer 获授权保险人；获认可承保人 G9inNz*Cx  
authorized investment 特准投资项目 np^<HfYV  
authorized person 获授权人 p'k+0=  
authorized representative 获授权代表 7~nCK  
authorized share capital 法定股本 E0]h|/A]  
automated quotation system 自动报价系统 34kd|!e,  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] \=_q{  
自动交易系统〔香港期货交易所有限公司〕 1<`7MN  
automatic adjustment mechanism 自动调整机制 |uBC0f  
automatic adjustment system 自动调整系统 3og$'#6P  
Automatic Clearing House 自动票据交换所 S5KYZ W  
automatic exchange rates accumulation system 自动化汇率累集系统 _l=  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 i(iP}:3  
automatic teller machine [ATM] 自动柜员机 c@7hLUaE2  
autopay 自动转帐 O f@#VZ  
available assets 可用资产 A i){,nh`0  
available fiscal reserve 现存财政储备 >wO$Vu `t  
available profit 可用利润 ]GPJ(+5  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 otD?J= B  
average 平均；平均数；海损 %H@76NvEz  
average basic salary 平均基本薪金 E2H
<{Q   
average consumer expenditure 平均消费开支；一般消费开支 WcO,4:  
average cost 平均成本 _j\=FJz[  
average cost of land production 增辟土地平均成本 bXwoJ2  
average daily turnover 平均每日成交额 ]=VS~azZ5  
average daily wage rate 平均每日工资率 ?}v%JUcs  
average expenditure pattern 平均开支模式 >TnQ4^;v.  
average growth rate 平均增长率 kseJm+Hc  
average net fixed assets 固定资产平均净值 _I-VWDCk  
average of relatives 相对价格平均数 \nAHpF  
average price 平均价格 qK vr*xlC  
average propensity to consume 平均消费倾向；一般消费倾向 _JTxm>  
average propensity to save 平均储蓄倾向；一般储蓄倾向 uo'31V0  
average rate 平均率 S5u#g`I]  
average revenue 平均收入；平均收益 poYAiq_3T  
average stock 平均库存；平均存货 <Iyot]E  
average yearly rent 平均年租 DbU;jorwu  
avoidance of double taxation 避免双重课税 [RPAkp  
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 K}E7|gdG  
^h6$>n5  
给你加分了