一些有用的会计术语(也不知道发的地方对不对)A

A: Kfr1k  
A share Ａ股；甲类股份 +oq<}CNr{  
abatement of tax 减税；减扣免税额 ;ko6igx)+  
ABN AMRO Bank N.V. 荷兰银行 )5gj0#|CG@  
above-the-line expenditure 线上项目支出；经常预算支出 7')W+`o8eL  
above-the-line receipt 线上项目收入；经常预算收入 ,]W|"NUI  
ABSA Asia Limited 南非联合亚洲有限公司 G -+!h4p  
absolute change 绝对数值变更 slUi)@b  
absolute expenditure 实际开支 6)P.wW  
absolute guideline figure 绝对准则数字 CH 29kQ  
absolute interest 绝对权益 NY.*
S6  
absolute order of discharge 绝对破产解除令 ~(kqq#=s  
absolute profit margin 绝对利润幅度 nJ xO.wWE  
absolute value 实值；绝对值 ]dI^ S  
absolutely vested interest 绝对既得权益 4KnBb_w  
absorbed cost 已吸收成本；已分摊成本 Y:t?W  
absorption 吸收；分摊；合并 a#;;0R $  
absorption rate 吸收率；摊配率；分摊率 #jW=K&;
 
ACB Finance Limited 亚洲商业财务有限公司 TjYHoL5
 
acceptable form of reciprocity 合理的互惠条件 y_=y%  
acceptable rate 适当利率；适当汇率 #kq!{5,  
acceptance agreement 承兑协议 x
\8|A  
acceptance for honour 参加承兑 3}F>t{FDk  
acceptor 承兑人；接受人；受票人 El;"7Qn  
acceptor for honour 参加承兑人 <r
$h =hM  
accident insurance 意外保险 g=Vu'p 3u  
Accident Insurance Association of Hong Kong 香港意外保险公会 $Th)z}A}EA  
accident insurance scheme 意外保险计划 $T^q>v2u  
accident year basis 意外年度基准 &ah%^Z4um  
accommodation 通融；贷款 oW6Hufu+o  
accommodation bill 通融票据；空头票据 t"q'"FX  
accommodation party 汇票代发人 vc&+qI+I3  
account balance 帐户余额；帐户结余 ?_Z-}f  
account book 帐簿 }^ ,D~b-nB  
account collected in advance 预收款项 31alQ\TH  
account current book 往来帐簿 r]Wt!oHm5  
account of after-acquired property 事后取得的财产报告 n$r`s`}  
account of defaulter 拖欠帐目
#S'
uqP!  
account payable 应付帐款 Br7q.
 
account payee only [A/C payee only] 只可转帐；存入收款人帐户 d(d<@cB
9  
account receivable 应收帐款 /bB4ec8!  
account receivable report 应收帐款报表 KvPCb%!ZP  
account statement 结单；帐单；会计财务报表 orH6R8P]  
account title 帐户名称；会计科目 >(S)aug$1  
accountant's report 会计师报告 D5snaGss9a  
Accountant's Report Rules 会计师报告规则 '5De1K.\`  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Q47R`"  
Accounting Arrangements 《会计安排》 J 3C^tV  
accounting basis 会计基础 RO,TNS~  
accounting by Official Receiver 破产管理署署长呈交的帐目 7Y(Dg`8G  
Accounting Circular 《会计通告》 \&;y:4&l8  
accounting class 会计类别 xd^Pkf  
accounting date 记帐日期；会计结算日期 W/>a 1  
accounting for money 款项核算 K4<"XF1A:  
Accounting Officer 会计主任 1ruI++P  
accounting period 会计报告期；会计期 aSX4~UYB=  
accounting policy 会计政策；会计方针 i#t-p\Tcz  
accounting practice 会计惯例 )Ak#1w&q  
accounting principle 会计准则 Babzrt-  
accounting record 会计记录 n+ebi>
}P  
accounting report 会计报告 ^Z?m)qxvB  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 c]aU}[s1  
Accounting Society of China 中国会计学会 >Wt@O\k  
accounting statement 会计报表 9$;5J  
accounting system 会计制度；会计系统 -oyA5Yx0  
accounting transaction 会计事项；帐务交易 rSJ!vQo Cb  
accounting treatment 会计处理 t:fz%IOe  
accounting year 会计年度 fJc(  
accretion 增值；添加 u@#%SX  
accrual 应计项目；应累算数目 aq}hlA(w  
accrual basis 应计制；权责发生制 d4;$=P  
accrual basis accounting 应计制会计；权责发生制会计 QhJN/v  
accrue 应累算；应计 vxEi C:&]  
accrued benefit 应累算利益 {/,(F^T>2  
accrued charges 应计费用 [07E-TT2U  
accrued cumulative preference share dividend 应累算的累积优先股股息 zdrP56rzZ  
accrued expenses 应累算费用 D5@=#/
?*  
accrued interest payable 应付利息；应计未付利息 ofQs 
/  
accrued interest receivable 应收利息；应计未收利息 O0L]xr  
accrued right 累算权益 *m+FMyr  
accruing profit 应累算的利润
9U6$-
]J  
accumulated fiscal reserve 累积财政储备 bHnKtaK4c  
accumulated profit 累积利润；滚存溢利 <m`CLVx8m  
accumulated reserve 累积储备 /-[vC$B"  
accumulation of surplus income 累积收益盈余 yj4"eDg]  
acquired assets 既得资产 N{HAWB{  
acquisition 收购；购置；取得 i~]
60M>  
acquisition cost 购置成本 >B**fZ~L  
acquisition expenses 购置费用 ZY`9  
acquisition of 100% interest 收购全部股权 Uq#2~0n>  
acquisition of control 取得控制权 %Tp k1  
acquisition of fixed assets 购置固定资产 3Z9Yzv)A  
acquisition of shell “买壳” 92<+ug=  
acquisition price 收购价 =+MF@ 4  
act of God 天灾 -^CW}IM{ I  
acting partner 执事合伙人 w!6{{m  
active market 买卖活跃的市场；交投畅旺的市场；旺市 E0
+L?(;  
active partner 积极参与的合伙人 sT2`y$'  
active trading 交投活跃 =f!A o:Uc  
actual circulation 实际流通 RxYENG]/6  
actual cost 实际成本 }'eef"DJ9  
actual expenditure 实际开支；实际支出 a~0 ~Y y  
actual income 实际入息；实际收入；实际收益 l+"p$iZs  
actual market 现货市场 uD=K
ar  
actual price 现货价；实际价格 yC\UT ~j/  
actual profit 实际利润 z.-yL,Rc`-  
actual quotation 实盘；实际价位；实际报价 Eb4NPWo  
actual year basis 按实际年度计算 ";rXCH.  
actuals 实货 )Su>8f[?e  
actuarial investigation 精算调查 94#,dA,M  
actuarial principle 精算原则 ~F'6k&A^q  
actuarial report 精算师报告 m_/Ut  
Actuarial Society of Hong Kong 香港精算学会 ,FzkGB#  
actuarial valuation 精算师估值 JT0j2_*Rr  
actuary 精算师 XYWyxx5`  
ad referendum agreement 暂定协议；有待覆核的协定 %eDSo9Y  
ad valorem duty 从价税；按值征税 by @qg:  
ad valorem duty system 从价税制 @iuX~QA[9  
ad valorem fee 从价费 :k1?
I'q%  
ad valorem tariff 从价关税 -#f.}H'  
additional allowance 额外免税额 _D{A`z  
additional amount for unexpired risk 未过期风险的额外款额 erEB4q+ #O  
additional assessable profit 补加应评税利润 #U`AK9rP_g  
additional assessment 补加评税 1*hEbO  
additional commitment 额外承担 _dd! nU\A|  
additional commitment vote 额外承担拨款 kiM:(=5  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 LP#wE~K"b  
additional dependent parent allowance 供养父母额外免税额 Eu(QeST\  
additional provision 额外拨款 U|Fqna  
additional stamp duty 附加印花税 i6_}  
additional tax 补加税罚款；补加税款 Ct)58f2  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 "D.<~!  
adjudged bankrupt 被裁定破产 SzMh  
adjudicated bankrupt 裁定破产人 ]Wkgpfd56  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 R
Q8d1US  
adjudication of bankruptcy 裁定破产；宣告破产 Nq`;\E.M  
adjudication of insolvency 裁定无力偿还债务 qG;tD>jy  
adjusted actual 经调整的实数；调整后的实数 ZcX
Aqep8'  
adjusted current assets 经调整的流动资产；调整后的流动资产 T
4.wz 58  
adjusted figure 经调整的数字；调整后的数额 ;
99oJD,  
adjusted liabilities 经调整的负债；调整后的负债 N E9,kWI  
adjusted loss 经调整的亏损；调整后的亏损  wkZwtq  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ,gQl_Amvz  
adjusted profit 经调整的利润；调整后的利润 uxTgK'3  
adjusted surplus 经调整的盈余额；调整后的盈余额 <7U~0@<Y  
adjusted value 经调整的价值；调整后的价值 b&[".ibN1  
adjustment 调整；修订；理算〔保险〕 &!/>B .  
adjustment centre 调剂中心 )^o.H~Pv  
adjustment lag 调整过程的时间差距；调整时差 ?m*e$!M0  
adjustment mechanism 调整机制 NuR7pjNMZ  
adjustment of loss 亏损调整 :38{YCN  
adjustment process 调整过程；调整程序 d|RUxNjM-J  
adjustment range 调整幅度 *xNc^&.  
administered exchange rate 受管制汇率 wx3_?8z/O  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 <K^a2 D  
administration expenses 行政费用 G%bv<_R  
administration fee 手续费；行政费 5]Rbzg2t  
administration in bankruptcy 破产管理 akyMW7'3V<  
administration order 遗产管理令 bp9R
F d{  
administrator 管理人；遗产管理人 >p
-UQc  
administrator of the estate 遗产管理人 *zPqXtw!j  
admission of debt 债项承认书 o664b$5nsI  
admission of proof 接纳债权证明 :%sBY0 yF  
advance 放贷款项；垫付款项；预支款项；预付款项 h}SZ+G/L  
advance account 暂支帐目；预付款帐户 jXA/G%:[  
advance compensation 预付补偿金 uluAqDz`  
advance from shareholder 股东垫款 pCIS82L  
advance pending reimbursement 预支以待日后付还 0R)x"4Ww  
advanced economy 先进经济体系 p($vM^_<"  
advancement 预付；预付财产 HZ'rM5Kq  
advances warrant 垫款令 F@Sk=l(  
advancing 贷出 z<55[~3  
adverse balance 逆差 F&wAre<  
adverse exchange 逆汇 mh}D[K=~%  
advertisement addressed to shareholders 在报章刊登的致股东通告 LH4#p%Pb%  
advice for collection 托收通知书 nu\AEFT  
advice of drawing 提款通知书；汇票通知书 =|i_T%a  
advice of payment 付款通知 %htI!b+"@  
Advisory Committee [Securities and Futures Commission] 3*</vo#`  
谘询委员会〔证券及期货事务监察委员会〕 C+**!uYIB  
Advisory Committee on Diversification 经济多元化谘询委员会 ]F+|C  
affidavit 誓章；遗产申报誓章 i,;JI>U  
affidavit of no receipt 述明无收款的誓章 qa^cJ1@  
affiliate 联号；联营公司；附属公司 Kc\8GkdB  
affiliated company 附属公司；联号；联营公司 nIg 88*6b,  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 +w]#26`d  
affordability 负担能力 Cik1~5iF  
African Development Bank [AfDB] 非洲开发银行 X,w X)9]J  
after-acquired property 事后取得的财产 }BC%(ZH6  
after-hours dealing 市后交易 *w@1@6?j  
after-tax profit 税后盈利；税后利润；税后溢利 ;B 8Q,.t>x  
agency agreement 代理协议 rn)Gx25  
agency expenses 代理机构的开支 QO =5Q  
agency fee 代理费 4x)vy-y  
Agency Law 《代理法》 5/nL[4Z  
agent 代理人；承销人 2ul8]=  
agent of company 公司代理人 x,mt}>  
agent's fee 代理人费；经纪费 -6DRX  
aggregate 总计；总数；总体数字 `$> Y  
aggregate amount 总款额；总额 cS%dTrfo  
aggregate assets and liabilities 总体资产与负债 [voZ=+/  
aggregate at constant price 按固定价格计算的总体数字 ~Fh+y+g?  
aggregate demand 总需求 
+ytP5K7  
aggregate gross position 总持仓量 F62 uDyY  
aggregate limit 总限额 RWR{jM]V  
aggregate of salaries tax 合计薪俸税 :-jbIpj'  
aggregate performance 总体表现；总体业绩 H14Q-2U1xa  
aggregate supply 总体供应 OS#aYER~/  
aggregate surplus 总盈余 >G|RVB  
aggregate total 整体总额 F6sQeU  
aggregate value 总值；合计价值 y\_+,G0  
aggregated basis 合计基准 FcM)v"bF&]  
aggregated net chargeable income 合计应课税入息实额 =.8n K y  
aggregation 合并计算；合计；总和 gra
6&&^"  
aggregation of incomes of husband and wife 夫妇入息合并计算 ;j1 SSHZ  
aggregation of property 财产的总和 `D%i`"~Lf&  
agio 差价；贴水 129\H< m  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ) Z3KO  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment EmT_T3v  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Rr [_t FM  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment YtvDayR>  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 r =x"E$  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Ua \f]y  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 m OUO)[6y  
agreement for a settlement 授产协议 WOj}+?/3 R  
agreement for assignment 转让协议 } +Sp7F1q  
agreement for sale 售卖协议；买卖协议 KMi$0+  
agreement for sale and purchase 买卖协议 GwF8ze+cH  
agreement for the payment of interest 支付利息协议 $[A^8[//  
agreement for the repayment of money 还款协议 s]99'Q",  
agreement of reinsurance 再保险协议 .
9x*YS  
Agricultural Bank of China 中国农业银行 lU!_V%n  
air passenger departure tax 飞机乘客离境税 pZS]i "  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ^|Z'}p|&  
airport tax 机场税 a&JY x  
alcohol duty 酒精税 VLm\PS   
alienation 让与；让渡；转让 yJ!26  
alimony 生活费；赡养费 h.R46:  
All Ordinaries Index [AOI] 所有普通股指数 4eB'mPor  
all risks 全险；综合险 K@=u F1?  
All Sales Record for Stock Market 《股票市场成交报告》 pv0|6X?J"  
Allied Capital Resources Limited 新联财务有限公司 X[.%[G|oj}  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 a k5D  
allocation letter 拨款信件 =aB+|E  
allocation of fund 分配款项；预留款项 p+~Imf-Jk  
allocation of profit 利润分配；溢利分配 ,Gv}N&  
allocation warrant 拨款令 nZi&`HjQ  
allotment 分配；配股 _}[WX[Le{  
allotment notice 股份配售通知；配股通知 k-jFT3b$  
allotment of shares 股份分配 S6M7^_B4F  
allowable 可获宽免；免税的 ^&&Wv'7XQ  
allowable business loss 可扣除的营业亏损 Z]uc *Ed  
allowable expenses 可扣税的支出 {,5.svO  
allowance 免税额；津贴；备抵；准备金 `5- ;'nX  
allowance for debts 债项的免税额 <VD7(j]'^  
allowance for depreciation by wear and tear 耗损折旧免税额 CP\[9#]:  
allowance for funeral expenses 殡殓费的免税额 YZfi-35@g  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 BTwc(oL  
allowance for repairs and outgoings 修葺及支出方面的免税额 ngZq]8=o  
allowance to debtor 给债务人的津贴 
KgM|:'  
alteration of capital 资本更改 Io<T'K  
alternate trustee 候补受托人 bp'%UgA)1  
amalgamation 合并 5rLx b  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fUf1G{4  
ambit of charges 征税范围；收费范围 %iNgHoH  
amended valuation 经修订的估值 F-ZTy"z  
American Commodities Exchange 美国商品交易所 5)Z=FUupA~  
American Express Bank Limited 美国运通银行 qnyacI  
American Stock Exchange 美国证券交易所 nmn/4>  
amortization 摊销  GpTZp#~;  
amount due from banks 存放银行同业的款项 .$pe
q  
amount due from banks abroad 存放海外银行同业的款项 >dK0&+A  
amount due from holding companies 控股公司欠款 G.O;[(3ab  
amount due from local banks 存放本港银行同业的款项 neu<zSS  
amount due to banks 银行同业的存款 (L4llZ;q  
amount due to banks abroad 海外银行同业的存款 iC hIW/H  
amount due to holding companies 控股公司存款 `EgX#  
amount due to local banks 本港银行同业的存款 H2|'JA#v  
amount due to outport banks 外埠银行同业的存款 x7e0&  
amount for note issue 发行纸币的款额 .*6Nq
X$  
amount of bond 担保契据的款额 {i=V:$_#  
amount of consideration 代价款额 q1xSylE  
amount of contribution 供款数额 ;iYCeL(  
amount of indebtedness 负债款额 .BxQF  
amount of principal of the loan 贷款本金额 6, j60`f)  
amount of rates chargeable 应征差饷数额 <;#gcF[7>  
amount of share capital 股本额 Qa/1*Mb  
amount of sums assured 承保款额 -flcB|I`  
amount of variation 变动幅度 8Ckd.HKpQ  
amount of vote 拨款数额 .0yBI=QI  
amount payable 应付款额 *\#<2 QAe  
amount receivable 应收款额 "uuM#@h  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D8! Y0  
analysis 分析 J#H,QYnf(L  
ancillary risk 附属风险 Q*Jb0f  
annual account 周年帐目；周年帐目报表；年度决算；年结 5-0&`,  
annual accounting date 年结日期 fc
p_<2KH  
annual allowance 每年免税额；年积金；年度津贴；年津 .n_Z0&i/w  
annual balance 年度余额 I-8I/RRkmP  
annual disposable income 每年可动用收入 #*9 |\  
annual estimates 周年预算 LsI@_,XW<  
annual fee 年费 + R6X  
annual general meeting 周年大会 .= ~2"P  
annual growth rate 年增率；每年增长率 =/j!S|P  
annual long-term supplement 长期个案每年补助金 TR*vZzoy  
annual pensionable emolument 可供计算退休金的年薪 0J[B3JO@M  
annual report 年报 oMYFfnoAa  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1F>8#+B/W  
annual return 周年报表；周年申报表；每年报税表格 @Oz3A<M  
Annual Return Rules 《周年报表规则》 bbS,pid1  
annual review of consumer prices 每年消费物价回顾 \kV|S=~@  
annual roll-forward basis 逐年延展方式 #l
+Rs3T:  
annual salary 年薪 AW\uE[kg  
annual statement 年度报表；年度决算表 88:YU4:l`N  
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 VDv.N@)7  
annuitant 年金受益人 zk3\v "  
annuity 年金 28M^F~0  
annuity contract 年金合约 9Bpb?  
annuity on human life 人寿年金 ?{ \7th37  
antecedent debt 先前的债项 id+EBVHAd  
ante-dated cheque 倒填日期支票 )$1j"mV  
anticipated expenditure 预期开支 #ZPF&u"  
anticipated net profit 预期纯利 78:x{1nUM[  
anticipated revenue 预期收入 UxB3/!<5g3  
anti-inflation measure 反通货膨胀措施 }vx 46  
anti-inflationary stance 反通货膨胀立场 q;QasAQS`p  
apparent deficit 表面赤字 #F3'<(j  
apparent financial solvency 表面偿债能力 <i]-.>&J  
apparent partner 表面合伙人 s^6,"C  
application for personal assessment 个人入息课税申请书 2N |iOog  
application of fund 资金应用 ,>qtnwvlHP  
application to release as liquidator and to destruct the books of accounts and documents L Y4bn)Qf  
申请免除清盘人职务及毁灭帐簿与文件 $s ,g&7*-  
appointed actuary 委任精算师 si~zg\uY  
appointed auditor 委任核数师；委任审计师 4W
2.K0Ca  
appointed trustee 委任的受托人 yYe>a^r4R  
appointer 委任人 y+$vHnS/jC  
apportioned pro rata 按比例分摊 wPYeKOh'  
apportionment 分配；分摊 "fv+}'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 mHW%^R=  
apportionment formula 分摊方程式 x]hG2on!  
apportionment of estate duty 遗产税的分摊 0n4(Rj|}2  
appraisal 估价；评估 =n=!s{A:t  
appreciable growth 可观增长 n(LO`
{  
appreciable impact 显着影响 [vuikJP>1k  
appreciable increase 可观增长 _qOynW  
appreciation 增值；升值 H/ ejO_{  
appreciation against other currencies 相对其他货币升值 }jce5E  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^wSGrV'  
appreciation tax 增值税 -/B*\X
[  
appropriation 拨款；拨用；拨付 &)Zv>P8z`  
appropriation account 拨款帐目 m@I
}$  
Appropriation Bill 拨款法案 (p'/a.bn  
appropriation-in-aid system 补助拨款办法  HC
/a  
approved assets 核准资产 ~#so4<A`3  
approved basket stock 认可一篮子证券 #~m^RoE  
approved budget 核准预算 Exv!!0Cd^  
approved charitable donation 认可慈善捐款 iu{;|E  
approved charitable institution 认可慈善机构 VR_/Vh
]@  
approved currency 核准货币；认可货币 W:j9KhvT  
approved estimates 核准预算 bM_fuy55Op  
approved estimates of expenditure 核准开支预算 @@R&OR  
approved overseas insurer 核准海外保险人 &\5bo=5V  
approved overseas trust company 核准海外信托公司 fTX|vy<EMI  
approved pooled investment fund 核准汇集投资基金 vd^Z^cpip  
approved provident fund scheme 认可公积金计划 Xg
USJ*  
approved provision 核准拨款 ub1~+T'O
 
approved redeemable share 核准可赎回股份 MUtM^uY  
approved regional stock 认可地区性证券 <jFov`^  
approved retirement scheme 认可退休金计划 ZF#lh]  
approved subordinated loan 核准附属贷款 e{4e<hd  
arbitrage 套戥；套汇；套利 \%}]wf}  
arbitrageur 套戥者；套汇者 1W0[|Hf2v*  
arbitrary amount 临时款项 ;*nzb!u\\  
arrangement 措施；安排；协定 #@V<{/;49  
arrears 欠款 .2rpQa/h  
arrears of pay 欠付薪酬 N5#j}tT  
arrears of revenue 逾期未收税款；逾期未收的帐项 f
2KH&j>~r  
articles of association 组织章程；组织细则；组织章程细则 l.;^w  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,0nrSJED  
ascertainment of profit 确定利润 d7&d FvG  
"Asia Clear" “亚洲结算系统” Ps0<CUyI  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 eLHhfu;k  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 x}`)'a[  
Asian Development Fund [ADF] 亚洲发展基金 @3b@]l5  
Asian dollar bond 亚洲美元债券 k $ SMQ6  
Asian dollar market 亚洲美元市场 v3n T@ra'  
Asian dollar rate 亚洲美元利率 G:|]w,^i  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 8WQc8  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 pfl^GgP#  
asked price 沽盘；喊价；索价；卖方报价 XfIsf9  
assessable income 应评税入息 #{k+^7aQ  
assessable loss 应评税亏损 cj2^wmkB  
assessable profit 应评税利润 4}0YLwgJ  
assessable value 应评税值 !xg10N}I  
assessed profit 估定利润 wLfH/J  
assessed value 经评估价值 *[jq&  
assessment 评税；评定；估价；评税单 nD 4C $  
assessment number 评税编号；估价编号 |XQ\c.A  
assessment of additional tax 补加税评税 #4nBov3d  
assessment of performance 业绩评估；实绩评价 g38MF  
Assessor 评税主任 7;6'=0(  
asset price bubbles 资产价格泡沫 u,=?|M\  
asset-backed securities 具资产保证的证券 hDoFF8)c  
assets accretion 资产增值 gCL}Ba  
assets and liabilities 资产与负债 4`V&Yqwl  
assets betterment statement 资产递增表；资产改进表 c&<Ei1  
assets lending 实物放款；有抵押贷款 D^t:R?+  
assets of the company passing on the death 死者去世时转移的公司资产 LZ(K{+U/  
assets pledged as security for liabilities 用作负债抵押的资产 'c/8|9jX  
assets portfolio 资产投资组合 M3d%$q)<rW  
assets price 资产价格 x FvKjO)  
assets quality 资产质素 dgByl-8Q  
assets realization 资产变现 8{&.[SC7  
assets refinancing arrangement 资产再集资安排 / U~yYh  
assets securitization 资产证券化 \x\(36\u  
assets situated outside Hong Kong 在香港以外地方的资产 @,G\`;Ma  
assets stripping 削减资产；拆卖资产 LH@Kn?R6  
assets value 资产值 o=lZl_5/u;  
assignee 承让人 v}!^RW'X  
assignment 转让；转让书；转让契 ='e_9b\K  
assignment of interest 权益转让 ;kG"m7-/  
assignment of letters patent and trade mark 专利证书及商标转让 < jX5}@`z  
assignment of property 物业转让；物业转让书 uXA}" f2  
assignment right 转让权 S]e;p\8$Z  
assignor 转让人 ( YZ2&  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 S,Qa\\~z  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 qsQTJlq)  
associate member 附属会员 ][8`}ki 1  
associated body corporate 相联法人团体 pgv, Su  
associated company 相联公司；联属公司 cxPOO#  
associated corporation 相联法团 mgq4g  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] PyQ\O*  
公认会计师公会〔英国〕 G ,`]2'(@  
Association of Futures Exchange Brokers 香港期货经纪协会 &g8Xjx&zj  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 02:`Joy2D  
association of underwriters 承保人组织 |@'K]
$vZ*  
assumption of control 接管 \m<$qp,n
 
assurance 担保；保险；转易；转易书 ?
jbx7')  
assurance of interest 权益的转易 `lbRy($L  
at 19XX price 按一九ＸＸ年价格计算 %w!x \UV  
at a discount 按赔价计算；按贴水价格计算；打折扣 G8Ow;:Ro  
at a premium 按溢价计算；按升水价格计算 ':=20V  
at call 通知付款；按通知 M,r8 No  
at constant market price 按固定市价计算 %r(qQM.Pl  
at constant price 按固定价格计算
SapVS*yx@  
at cost 按成本计算 Y$ KR\ m  
at current market price 按当时市价计算；按现时市价计算 =|c7#GaiF  
at current price 按当时价格计算；按现时价格计算 (@*%moo  
at factor cost 按要素成本计算；按生产要素成本计算 ?cK67|%W  
at money-of-the-day price 按付款当日价格计算 x.I?)x!C'  
at or better 按指定或较佳价位〔买卖指令〕 lm{4x~y$h  
at par 按面值计算；平价 VEL!-e^X&  
at sight 见票即付 3r?T|>|  
at the close 按收市盘 3n_t^=  
at the opening 按开市盘 ,RAP_I!_x  
attestation 见证；见证条款 a]8W32  
at-the-money option 平价期权 w`/~y   
attorney 受权人；受托代表人 szOa yAS  
attornment 新拥有人承认书 g`6I,6G  
attributable profit 可归属利润 + :b"0pu-H  
attributable share value 可归属股份价值 Iq{/-,v  
Auckland Stock Exchange 奥克兰证券交易所 #~r+Z[(,p  
auction 拍卖 F}B2nL&  
auctioneer 拍卖商 {XnBj}C  
audit 审计；核数 <#./q LSR  
Audit Commission 审计署 3CSw
cD  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] A(+V{1L'  
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〕 Hm~.u.)\.  
audit review 帐目审查 iQiXwEAi[  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ,nUovWN07  
audited account 审计帐目；经审计的帐目 Q[T)jo,j%  
audited annual account 经审计的周年帐目 D~2n8h"2ye  
audited balance sheet 经审计的资产负债表 g6][N{xW0  
auditor 核数师；核数主任；审计师 S} &1_I  
auditor's certificate 核数师证明书；审计师证明书 T7?z0DKi  
auditor's report 核数师报告；审计师报告 5m>f1`4JS  
Aussie bond 澳元债券 t<^7s9r;I  
austerity budget 紧缩预算 3)(uC+?[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 7G Jhc  
Australia All Ordinaries Index 澳洲所有普通股票指数 [XP\WG>s  
Australian Dollar [AUD] 澳元 gU@R   
Australian Options Market 澳大利亚期权市场 Iqj?wI1)  
Australian Securities Commission 澳洲证券事务监察委员会 @k-GyV-v  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ,K.W
ni#m  
Australian Stock Exchange 澳大利亚证券交易所 |A=~aQot  
Austrian Schilling [ATS] 奥地利先令 :vFYqoCn  
authentication 认证；鉴证 {Bpu-R&T  
authority to purchase 委托购买证；委购书 >GDf* ox[  
authorization 认可；核准；授权；授权书 vU#>3[aC  
authorization by direction 指示授权 _akpW  
authorization by instruction 指令授权 3Z}KRsp3  
authorization by warrant 令状授权 \rH0=~F-P  
authorization of unit trust 单位信托的认可 0p*
Oxsy  
authorized agent 指定代理人 w)>/fG|;  
authorized capital 法定资本 WjvgDNk  
authorized clerk 出市员 GCxmqoQ  
authorized dealer 认可交易商 <.lt?!.ZH  
authorized financial institution 认可财务机构 h,MaF<~  
authorized fund 认可基金 &sJ6k/l  
authorized fund house 获授权的基金公司；认可基金公司 b>& 3XDz  
authorized institution 认可机构 /~/nhKm  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 6""i<oR  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
d @b ]/  
authorized insurer 获授权保险人；获认可承保人 e,*@+E\4  
authorized investment 特准投资项目 aL8Z|*  
authorized person 获授权人 K[q-[q#yc  
authorized representative 获授权代表 PD^Cj?wm  
authorized share capital 法定股本 ztC,[
 
automated quotation system 自动报价系统 1E$^ul-v  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] H_u%e*W  
自动交易系统〔香港期货交易所有限公司〕 YizwKcuZ  
automatic adjustment mechanism 自动调整机制 Se!B,'C%  
automatic adjustment system 自动调整系统 0.^67'  
Automatic Clearing House 自动票据交换所 CI|#,^  
automatic exchange rates accumulation system 自动化汇率累集系统 @3?dI@i(  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 =vb'T  
automatic teller machine [ATM] 自动柜员机 y*-D
 
autopay 自动转帐 G~f|Sx  
available assets 可用资产 22EI`}"J  
available fiscal reserve 现存财政储备 b C"rQJg  
available profit 可用利润 k!g%vx  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ca'c5*Fs  
average 平均；平均数；海损 o"qG'\x  
average basic salary 平均基本薪金 j__l'?s  
average consumer expenditure 平均消费开支；一般消费开支 lQVK~8t3  
average cost 平均成本 75c\.=G9q<  
average cost of land production 增辟土地平均成本 TTSq}sb}  
average daily turnover 平均每日成交额 Ge*N%=MX8  
average daily wage rate 平均每日工资率 $KsB'BZy  
average expenditure pattern 平均开支模式 `bNLmTS  
average growth rate 平均增长率 'D^@e0.3  
average net fixed assets 固定资产平均净值 a.XMeB  
average of relatives 相对价格平均数 xv_Z$&9e>l  
average price 平均价格 ]ia{N  
average propensity to consume 平均消费倾向；一般消费倾向 io7Zv*&T0  
average propensity to save 平均储蓄倾向；一般储蓄倾向 T?{F7  
average rate 平均率 i >BQRbU  
average revenue 平均收入；平均收益 wHs4~"EY9  
average stock 平均库存；平均存货 @-O%u*%J  
average yearly rent 平均年租 r3~YGY  
avoidance of double taxation 避免双重课税 =^w:G=ymS  
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 9gETWz(3I  
uh3<%9#\k  
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