一些有用的会计术语(也不知道发的地方对不对)A

A: F0@gSurg)  
A share Ａ股；甲类股份 ePo}y])2  
abatement of tax 减税；减扣免税额 gc$l^`+M  
ABN AMRO Bank N.V. 荷兰银行 O3kA;[f;  
above-the-line expenditure 线上项目支出；经常预算支出 J
DT`C2-Q  
above-the-line receipt 线上项目收入；经常预算收入 HLG"a3tt  
ABSA Asia Limited 南非联合亚洲有限公司 61'XgkacDS  
absolute change 绝对数值变更 rmg}N  
absolute expenditure 实际开支 7J<5f)  
absolute guideline figure 绝对准则数字 -e:`|(Mo  
absolute interest 绝对权益 P\k# >}}  
absolute order of discharge 绝对破产解除令 &^Q/,H~S  
absolute profit margin 绝对利润幅度 c\AfaK^KF  
absolute value 实值；绝对值 ;u)I\3`*!  
absolutely vested interest 绝对既得权益 1bX<$>x9u  
absorbed cost 已吸收成本；已分摊成本 SO0PF|{\r  
absorption 吸收；分摊；合并 [`7ThHX  
absorption rate 吸收率；摊配率；分摊率 20Wg=p9L  
ACB Finance Limited 亚洲商业财务有限公司 cyz3,3\e  
acceptable form of reciprocity 合理的互惠条件 }-=|^  
acceptable rate 适当利率；适当汇率 qY!Zt_Be6  
acceptance agreement 承兑协议 HN|%9{VeB  
acceptance for honour 参加承兑
& >fQp(f  
acceptor 承兑人；接受人；受票人 11;MN  
acceptor for honour 参加承兑人 #AQV(;r7@  
accident insurance 意外保险
g3y+&Y_  
Accident Insurance Association of Hong Kong 香港意外保险公会 oNF6<A(@$  
accident insurance scheme 意外保险计划 pFjK}JOF  
accident year basis 意外年度基准 *J`O"a  
accommodation 通融；贷款 /9fR'EO{x  
accommodation bill 通融票据；空头票据 O:Tj"@h  
accommodation party 汇票代发人 pYf-S?Y/V  
account balance 帐户余额；帐户结余 Qzw;i8n{  
account book 帐簿 /m

zlH  
account collected in advance 预收款项 P~X2^bw  
account current book 往来帐簿 EXqE~afm2  
account of after-acquired property 事后取得的财产报告 }0Ed]  
account of defaulter 拖欠帐目 CzrC%xy  
account payable 应付帐款 l,5+@i`5i  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 t*w/{|yO  
account receivable 应收帐款 Pe3o;mx  
account receivable report 应收帐款报表 &{t,'[ u  
account statement 结单；帐单；会计财务报表 hp|YE'uYT  
account title 帐户名称；会计科目 I%KYtv~`  
accountant's report 会计师报告 e+fN6v5pU  
Accountant's Report Rules 会计师报告规则 ?%[jR=w  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ?4T-@~~*`=  
Accounting Arrangements 《会计安排》 ysY*k`5  
accounting basis 会计基础 lL0APT;  
accounting by Official Receiver 破产管理署署长呈交的帐目 IJcsmNWm  
Accounting Circular 《会计通告》 \qJXF|z<K  
accounting class 会计类别 d8P^lv*rQW  
accounting date 记帐日期；会计结算日期 |P?*5xPB  
accounting for money 款项核算 `r 3  
Accounting Officer 会计主任 jAlv`uB|G"  
accounting period 会计报告期；会计期 %d9uTm;  
accounting policy 会计政策；会计方针 >i?oC^QM  
accounting practice 会计惯例 O?#7N[7  
accounting principle 会计准则 @`9]F7h5W  
accounting record 会计记录 wN~_v-~*Q  
accounting report 会计报告 .HABNPNg(  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :gFx{*xN/9  
Accounting Society of China 中国会计学会 uW %#  
accounting statement 会计报表 A|{(/G2*  
accounting system 会计制度；会计系统 KF:78C  
accounting transaction 会计事项；帐务交易 \:LW(&[!  
accounting treatment 会计处理 ,r_Gf5c  
accounting year 会计年度 bW(0Ng  
accretion 增值；添加 4;2uW#dG"  
accrual 应计项目；应累算数目 FGBbO\</  
accrual basis 应计制；权责发生制 Yrq~5)%  
accrual basis accounting 应计制会计；权责发生制会计 PLBrP  
accrue 应累算；应计 O*P.]d  
accrued benefit 应累算利益 5*u+q2\F  
accrued charges 应计费用 =>~:<X.,  
accrued cumulative preference share dividend 应累算的累积优先股股息 E|shs=I  
accrued expenses 应累算费用 gL/9/b4  
accrued interest payable 应付利息；应计未付利息 `C'H.g\>2Q  
accrued interest receivable 应收利息；应计未收利息 j8:\%|  
accrued right 累算权益 QS;f\'1bb  
accruing profit 应累算的利润 +]{G@pn  
accumulated fiscal reserve 累积财政储备 &s>Jb?_5Mx  
accumulated profit 累积利润；滚存溢利 S)"Jf?  
accumulated reserve 累积储备 ,f?*{Q2  
accumulation of surplus income 累积收益盈余 )Hr`MB  
acquired assets 既得资产 YKK*ER0  
acquisition 收购；购置；取得 &s!@29DXR  
acquisition cost 购置成本 2=!RQv~%  
acquisition expenses 购置费用 Y"$xX8o
  
acquisition of 100% interest 收购全部股权 b4Ekqas  
acquisition of control 取得控制权 6[AL|d DK  
acquisition of fixed assets 购置固定资产  6(R<{{  
acquisition of shell “买壳” [AJJSd/:  
acquisition price 收购价 nQ3A~ ()  
act of God 天灾 &q*Aj17  
acting partner 执事合伙人 42ge3>  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,
64-1!  
active partner 积极参与的合伙人 w7&A0M  
active trading 交投活跃 k$:|-_(w  
actual circulation 实际流通 t4-[Z$n5  
actual cost 实际成本 )NT*bLRPQ  
actual expenditure 实际开支；实际支出 (A.C]hD  
actual income 实际入息；实际收入；实际收益 {R{=+2K!|k  
actual market 现货市场 EU Fa5C:  
actual price 现货价；实际价格 ]A_`0"m.U  
actual profit 实际利润 j3ls3H&  
actual quotation 实盘；实际价位；实际报价 0jWVp-y  
actual year basis 按实际年度计算 4E}Yt$|  
actuals 实货 -m
#)B~)  
actuarial investigation 精算调查 HTTC
TR  
actuarial principle 精算原则 lPAQ3t!,  
actuarial report 精算师报告 SSzIih@u  
Actuarial Society of Hong Kong 香港精算学会 :\_ 5oVb  
actuarial valuation 精算师估值 Qn2&nD%zi  
actuary 精算师 buHJB*?9  
ad referendum agreement 暂定协议；有待覆核的协定 $3kH~3{]  
ad valorem duty 从价税；按值征税 j.= 1rwPt  
ad valorem duty system 从价税制
<9b&<K:  
ad valorem fee 从价费
Ab;.5O$y  
ad valorem tariff 从价关税 n~Lt\K:  
additional allowance 额外免税额 )D%~`,#pQ  
additional amount for unexpired risk 未过期风险的额外款额 WUTowr  
additional assessable profit 补加应评税利润 :
.`2^  
additional assessment 补加评税 7F.4Ga;  
additional commitment 额外承担 %A0/1{(  
additional commitment vote 额外承担拨款 >^{yF~(  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 j_j]"ew)  
additional dependent parent allowance 供养父母额外免税额 j B{8u&kz)  
additional provision 额外拨款 F_P~x(X  
additional stamp duty 附加印花税 9+!hg'9Qn  
additional tax 补加税罚款；补加税款 :[d9tm  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ^xk'Z  
adjudged bankrupt 被裁定破产 K)iF>y|{*q  
adjudicated bankrupt 裁定破产人 WTiD[u  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 a?oI>8*  
adjudication of bankruptcy 裁定破产；宣告破产 `XDl_E+>l  
adjudication of insolvency 裁定无力偿还债务 RT8 ?7xFc  
adjusted actual 经调整的实数；调整后的实数 G^@5H/)  
adjusted current assets 经调整的流动资产；调整后的流动资产 9W);rL|5  
adjusted figure 经调整的数字；调整后的数额 7a}k  
adjusted liabilities 经调整的负债；调整后的负债 AQ^u  
adjusted loss 经调整的亏损；调整后的亏损 + >!;i6|  
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 #4;wjcGWw  
adjusted profit 经调整的利润；调整后的利润 qZZK#,Qb  
adjusted surplus 经调整的盈余额；调整后的盈余额 )QJUUn#  
adjusted value 经调整的价值；调整后的价值 (**oRwr%  
adjustment 调整；修订；理算〔保险〕 |k9 C/  
adjustment centre 调剂中心 B`sAk %  
adjustment lag 调整过程的时间差距；调整时差 ?gXp*>Kg[  
adjustment mechanism 调整机制 a,o*=r  
adjustment of loss 亏损调整 pTuS*MYz  
adjustment process 调整过程；调整程序 QTnP'5y  
adjustment range 调整幅度 ksm~<;td  
administered exchange rate 受管制汇率 ,`sv1xwd  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 I( Mm?9F  
administration expenses 行政费用 K@%].:  
administration fee 手续费；行政费 zKK9r~ M  
administration in bankruptcy 破产管理 HK%7g  
administration order 遗产管理令 Pc]HP  
administrator 管理人；遗产管理人 MpOc  
administrator of the estate 遗产管理人 V]?R>qhgu  
admission of debt 债项承认书 l}P=/#</T  
admission of proof 接纳债权证明 |1Z)E+q*:  
advance 放贷款项；垫付款项；预支款项；预付款项 9jGu}Vo  
advance account 暂支帐目；预付款帐户 -F3-{E  
advance compensation 预付补偿金 EiaW1Cs  
advance from shareholder 股东垫款 wdoR
%b{M  
advance pending reimbursement 预支以待日后付还 ,/U6[P_C5  
advanced economy 先进经济体系 dD@(z:5M\  
advancement 预付；预付财产 J9 I:Q<;  
advances warrant 垫款令 _(zG?]y0P  
advancing 贷出 GKeU%x
 
adverse balance 逆差 3iU=c&P  
adverse exchange 逆汇 DW3G
 
advertisement addressed to shareholders 在报章刊登的致股东通告 og>uj>H&  
advice for collection 托收通知书 4I(Xy]wm  
advice of drawing 提款通知书；汇票通知书 CNx8] _2  
advice of payment 付款通知 BL4-7  
Advisory Committee [Securities and Futures Commission] 7x8 yxE  
谘询委员会〔证券及期货事务监察委员会〕 |&4/n6;P$0  
Advisory Committee on Diversification 经济多元化谘询委员会 MfkN]\Jyw  
affidavit 誓章；遗产申报誓章 kSo"Ak!  
affidavit of no receipt 述明无收款的誓章 DIUjn;>k8  
affiliate 联号；联营公司；附属公司 o,wUc"CE  
affiliated company 附属公司；联号；联营公司 7mfS*aCb  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 'E.w=7z&  
affordability 负担能力 @KUWxFak  
African Development Bank [AfDB] 非洲开发银行 /<BI46B\  
after-acquired property 事后取得的财产 *n"{J(Jt`  
after-hours dealing 市后交易 ;GD]dW#  
after-tax profit 税后盈利；税后利润；税后溢利 8JUwf  
agency agreement 代理协议 4`=mu}Y2  
agency expenses 代理机构的开支 `qwBn=  
agency fee 代理费 +W+|%qM,\  
Agency Law 《代理法》 {Hk}Kow  
agent 代理人；承销人 <\S:'g"(  
agent of company 公司代理人 W!(LF7_!  
agent's fee 代理人费；经纪费 "^iYLQOC  
aggregate 总计；总数；总体数字 %N_%J
K\{@  
aggregate amount 总款额；总额 {fp[BF  
aggregate assets and liabilities 总体资产与负债 uvS)
8-o&F  
aggregate at constant price 按固定价格计算的总体数字 E<*xx#p  
aggregate demand 总需求 wUM0M?_p[  
aggregate gross position 总持仓量 ,"0:3+(8;  
aggregate limit 总限额 Q=dy<kg']  
aggregate of salaries tax 合计薪俸税 ?Ss!e$jf  
aggregate performance 总体表现；总体业绩 ]J]h#ZH
x  
aggregate supply 总体供应 v(%*b,^  
aggregate surplus 总盈余 -H-~;EzU  
aggregate total 整体总额
r,2g^K)6  
aggregate value 总值；合计价值 rQ snhv  
aggregated basis 合计基准 Ef{Vp;]  
aggregated net chargeable income 合计应课税入息实额 ~7Ux@Sx;  
aggregation 合并计算；合计；总和 ;xn0;V'=  
aggregation of incomes of husband and wife 夫妇入息合并计算 J4U1t2@)9  
aggregation of property 财产的总和 [opGZ`>)j"  
agio 差价；贴水 Qe(
:|q_  
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》 ku M$UYTTX  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 0Wp|1)ljA  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 mRK>U$v  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment dUdT7ixo  
《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》 _PR4`C*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment )Xyn q(  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Yz)q
cU  
agreement for a settlement 授产协议 J<lO= +mg  
agreement for assignment 转让协议 oe~b}:  
agreement for sale 售卖协议；买卖协议 f(7GX3?  
agreement for sale and purchase 买卖协议 ~flV`wy$$1  
agreement for the payment of interest 支付利息协议 Fv`,3aNB  
agreement for the repayment of money 还款协议 sW8dPw O  
agreement of reinsurance 再保险协议 "tpSg  
Agricultural Bank of China 中国农业银行 Q=yg8CQ  
air passenger departure tax 飞机乘客离境税 [)X\|pO&  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Z;)%%V%o  
airport tax 机场税 B4 }bVjs  
alcohol duty 酒精税 JOBhx)E  
alienation 让与；让渡；转让 [z9Z5sLO  
alimony 生活费；赡养费 '@P^0+B!(.  
All Ordinaries Index [AOI] 所有普通股指数 KJZ4AWH`  
all risks 全险；综合险 b5n'=doR/I  
All Sales Record for Stock Market 《股票市场成交报告》 lsNd_7k  
Allied Capital Resources Limited 新联财务有限公司 iO; 7t@]-  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 kylVH! @l  
allocation letter 拨款信件 @pU)_d!pJ  
allocation of fund 分配款项；预留款项 %ULr8)R;  
allocation of profit 利润分配；溢利分配 Dv`c<+q(#  
allocation warrant 拨款令 SMK_6?MZ  
allotment 分配；配股 e\75:oQ  
allotment notice 股份配售通知；配股通知 ;i:d+!3XwC  
allotment of shares 股份分配 RViuJ;  
allowable 可获宽免；免税的 q'MZ R'<@  
allowable business loss 可扣除的营业亏损 ;gr9/Vl  
allowable expenses 可扣税的支出
IIx#
2r  
allowance 免税额；津贴；备抵；准备金 uY'
HT|@:{  
allowance for debts 债项的免税额 ^K@C"j?M/  
allowance for depreciation by wear and tear 耗损折旧免税额 ` sU/&  P  
allowance for funeral expenses 殡殓费的免税额 ,$&&-p I]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )w%!{hn  
allowance for repairs and outgoings 修葺及支出方面的免税额 \dQNLLg/  
allowance to debtor 给债务人的津贴 J5jvouR  
alteration of capital 资本更改 jEJT-*I1+  
alternate trustee 候补受托人 uM6+?A9@l  
amalgamation 合并 k"w"hg&e  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k|d+#u[Mj@  
ambit of charges 征税范围；收费范围 $* Kvc$D  
amended valuation 经修订的估值 wLr_-vJ  
American Commodities Exchange 美国商品交易所 iAU@Yg`pt  
American Express Bank Limited 美国运通银行 =w0R$&b&  
American Stock Exchange 美国证券交易所 :*\Pn!r  
amortization 摊销 bA->{OPkT  
amount due from banks 存放银行同业的款项 GR32S=\  
amount due from banks abroad 存放海外银行同业的款项 Yg1X  
amount due from holding companies 控股公司欠款 !g2+w$YVa  
amount due from local banks 存放本港银行同业的款项 ,zY$8y
]  
amount due to banks 银行同业的存款 lHX72s|V  
amount due to banks abroad 海外银行同业的存款 8}UIbF  
amount due to holding companies 控股公司存款 1|wL\I  
amount due to local banks 本港银行同业的存款 f& '  
amount due to outport banks 外埠银行同业的存款 N]sAji*  
amount for note issue 发行纸币的款额 ?FcAXA/J{  
amount of bond 担保契据的款额 C;urBsC  
amount of consideration 代价款额 uGlUc<B\*  
amount of contribution 供款数额 q'82qY  
amount of indebtedness 负债款额 um0N)&iY  
amount of principal of the loan 贷款本金额 P";'jVcR  
amount of rates chargeable 应征差饷数额 83q6Sv  
amount of share capital 股本额 ^y%T~dLkp'  
amount of sums assured 承保款额 n.0fVV-A  
amount of variation 变动幅度 ^gnZ+`3  
amount of vote 拨款数额 L;I]OC^J  
amount payable 应付款额 sLQ^F  
amount receivable 应收款额 8X|-rM{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 H_Q+&9^/  
analysis 分析 0"bcdG<}  
ancillary risk 附属风险 ea')$gR  
annual account 周年帐目；周年帐目报表；年度决算；年结 g}',(tPMZ  
annual accounting date 年结日期 ~Jz6O U*z  
annual allowance 每年免税额；年积金；年度津贴；年津 Dm<A ^
u8  
annual balance 年度余额 n6a`;0f[R  
annual disposable income 每年可动用收入 W6/yn
 
annual estimates 周年预算 D>tR-
  
annual fee 年费 @I!0-OjL  
annual general meeting 周年大会 )Z9>$V$j  
annual growth rate 年增率；每年增长率 s-T\r"d=j  
annual long-term supplement 长期个案每年补助金 RrQJ/ts7}  
annual pensionable emolument 可供计算退休金的年薪 )P|),S,;Z  
annual report 年报 "LTad`]<Ro  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A~t j/yq9  
annual return 周年报表；周年申报表；每年报税表格 k+pr \d~  
Annual Return Rules 《周年报表规则》 `+Q%oj#FF  
annual review of consumer prices 每年消费物价回顾 j8lb~0JD  
annual roll-forward basis 逐年延展方式 C>*u()q>4h  
annual salary 年薪 ?<'}r7D   
annual statement 年度报表；年度决算表 #4 pB

@_  
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 SI-Ops~e  
annuitant 年金受益人 r\V ={p  
annuity 年金 U\*J9  
annuity contract 年金合约 AkQ~k0i}b  
annuity on human life 人寿年金 !d0kV,F:  
antecedent debt 先前的债项 7O-x<P;  
ante-dated cheque 倒填日期支票 H~1jY4E  
anticipated expenditure 预期开支 _"rgET`vW  
anticipated net profit 预期纯利 Z>5b;8  
anticipated revenue 预期收入 ;hN!s`vq  
anti-inflation measure 反通货膨胀措施 *CI#+P  
anti-inflationary stance 反通货膨胀立场 5]Y?m'  
apparent deficit 表面赤字 }S<2A7)el  
apparent financial solvency 表面偿债能力 kL"2=7m;  
apparent partner 表面合伙人 YteO6A;  
application for personal assessment 个人入息课税申请书 4@# `t5H  
application of fund 资金应用 ._{H~R|  
application to release as liquidator and to destruct the books of accounts and documents VS8Rx.?  
申请免除清盘人职务及毁灭帐簿与文件 ^,T(mKS  
appointed actuary 委任精算师 }?Ai87-{  
appointed auditor 委任核数师；委任审计师
j HJ`,#  
appointed trustee 委任的受托人 L0WN\|D  
appointer 委任人 b!5~7Ub.No  
apportioned pro rata 按比例分摊 a HR"n|7{  
apportionment 分配；分摊 :E )>\&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Qjv}$`M  
apportionment formula 分摊方程式 bAtSVu  
apportionment of estate duty 遗产税的分摊 7! INkH]  
appraisal 估价；评估 _^%,x  
appreciable growth 可观增长 (M.&^w;`,  
appreciable impact 显着影响 N64dO[op  
appreciable increase 可观增长 3m!X/u  
appreciation 增值；升值 'kO!^6=4M  
appreciation against other currencies 相对其他货币升值 lp%pbx43s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ZeaA%y67U  
appreciation tax 增值税 ~%kkeh\j  
appropriation 拨款；拨用；拨付 P:MT*ra*,  
appropriation account 拨款帐目 t=W}SH  
Appropriation Bill 拨款法案 mSl.mi(JiZ  
appropriation-in-aid system 补助拨款办法 |imM#wF  
approved assets 核准资产 hy"\RW  
approved basket stock 认可一篮子证券 0[?Xxk}s0  
approved budget 核准预算 ?QdWrE_  
approved charitable donation 认可慈善捐款 aQ\$A`?  
approved charitable institution 认可慈善机构 >V8-i`  
approved currency 核准货币；认可货币 )cMh0SGcM1  
approved estimates 核准预算 -**g~ty)  
approved estimates of expenditure 核准开支预算 LIF7/$,0  
approved overseas insurer 核准海外保险人 )W _v:?A9  
approved overseas trust company 核准海外信托公司 68C%B9.b'  
approved pooled investment fund 核准汇集投资基金 OU $#5  
approved provident fund scheme 认可公积金计划 ud@%5d  
approved provision 核准拨款 <&g,Nc'5C  
approved redeemable share 核准可赎回股份 PmEsN&YP]  
approved regional stock 认可地区性证券 3kp+<$  
approved retirement scheme 认可退休金计划 6) [H?Q  
approved subordinated loan 核准附属贷款 N]=q|D  
arbitrage 套戥；套汇；套利 8\A#CQ5b  
arbitrageur 套戥者；套汇者 Sp]0c[37R  
arbitrary amount 临时款项 eiaF
aYe\  
arrangement 措施；安排；协定 XW)lDiJl  
arrears 欠款 !Pfr,a  
arrears of pay 欠付薪酬 Vd+T$uC  
arrears of revenue 逾期未收税款；逾期未收的帐项 C{xaENp  
articles of association 组织章程；组织细则；组织章程细则 ^EQ<SCh  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F8,RXlGfA[  
ascertainment of profit 确定利润 ,G?WAOy,  
"Asia Clear" “亚洲结算系统” h_,i&d@(  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 j@3Q;F0ba  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 X[BIA+6  
Asian Development Fund [ADF] 亚洲发展基金 u.m[u)HQ  
Asian dollar bond 亚洲美元债券 tGE$z]1c@  
Asian dollar market 亚洲美元市场 g(7rTyp4)  
Asian dollar rate 亚洲美元利率 1FL~ndJs  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 u(F_oZ~  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 bUdLs.:  
asked price 沽盘；喊价；索价；卖方报价 Q1I6$8:7  
assessable income 应评税入息 x}I+Iggi  
assessable loss 应评税亏损 &d?CCb$|0Y  
assessable profit 应评税利润 }?_?V&K|  
assessable value 应评税值 4-y:/8  
assessed profit 估定利润 By",rD- r  
assessed value 经评估价值 :v&$o'Sak  
assessment 评税；评定；估价；评税单 yfjWbW  
assessment number 评税编号；估价编号 Z4w!p?Wqa  
assessment of additional tax 补加税评税 6@F9G4<Z  
assessment of performance 业绩评估；实绩评价 sW'AjI  
Assessor 评税主任 17"uf.G  
asset price bubbles 资产价格泡沫 NgGp  
asset-backed securities 具资产保证的证券 ' ;FnIZ  
assets accretion 资产增值 Ma']?Rb`  
assets and liabilities 资产与负债 S3*`jF>q  
assets betterment statement 资产递增表；资产改进表 Hc$O{]sq  
assets lending 实物放款；有抵押贷款 a;qryUyG  
assets of the company passing on the death 死者去世时转移的公司资产 =M[bnq*\  
assets pledged as security for liabilities 用作负债抵押的资产 PQSP&  
assets portfolio 资产投资组合 jTtu0Q|  
assets price 资产价格 Q}K"24`=  
assets quality 资产质素 b;W3j  
assets realization 资产变现 M@H;pJ+B  
assets refinancing arrangement 资产再集资安排 4ber!rJM  
assets securitization 资产证券化 *:LK8U  
assets situated outside Hong Kong 在香港以外地方的资产 x$.^"l-vX  
assets stripping 削减资产；拆卖资产 g<;q.ZylT  
assets value 资产值 ?*1uN=oI{*  
assignee 承让人 o!Ieb  
assignment 转让；转让书；转让契 w3obIJm  
assignment of interest 权益转让 g._]8{K  
assignment of letters patent and trade mark 专利证书及商标转让 {{D)YldtA  
assignment of property 物业转让；物业转让书 *-=(Q`3  
assignment right 转让权 mt+Oi70  
assignor 转让人 7yH"l9Z  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 }1c|gQ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 r,1!?s^L  
associate member 附属会员 }mYx_=+VX  
associated body corporate 相联法人团体 )D5"ap]fX  
associated company 相联公司；联属公司 $m{:C;UH  
associated corporation 相联法团  vzs)[AD  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] j<99FW"@e  
公认会计师公会〔英国〕 fo#fg8zX%  
Association of Futures Exchange Brokers 香港期货经纪协会 BxWPC#5  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 HU8900k+  
association of underwriters 承保人组织 n,V[eW#m'L  
assumption of control 接管 p{Yv3dNl  
assurance 担保；保险；转易；转易书 M4oy  
assurance of interest 权益的转易 Ng2@z<>.  
at 19XX price 按一九ＸＸ年价格计算 p;59?  
at a discount 按赔价计算；按贴水价格计算；打折扣 y^,1a[U.  
at a premium 按溢价计算；按升水价格计算 R'bTN|Cq  
at call 通知付款；按通知 +\c5]`  
at constant market price 按固定市价计算 k}kQI~S9  
at constant price 按固定价格计算 ?FeYN+qR  
at cost 按成本计算 G%AbC"  
at current market price 按当时市价计算；按现时市价计算 7uS~MW  
at current price 按当时价格计算；按现时价格计算 0w\
zLU  
at factor cost 按要素成本计算；按生产要素成本计算 l|~A#kq  
at money-of-the-day price 按付款当日价格计算 vMi;+6'n>  
at or better 按指定或较佳价位〔买卖指令〕 Jr ,;>   
at par 按面值计算；平价 D3Ig>gKo?m  
at sight 见票即付 ug!s7fo^  
at the close 按收市盘 J6s`'gFns  
at the opening 按开市盘 qo90t{|c  
attestation 见证；见证条款 'KS,'%  
at-the-money option 平价期权 .9on@S  
attorney 受权人；受托代表人 z0p*Z&  
attornment 新拥有人承认书 X<`  
attributable profit 可归属利润 6Z6'}BDP  
attributable share value 可归属股份价值 x=hiQ>BIO0  
Auckland Stock Exchange 奥克兰证券交易所 pMx*F@&nU  
auction 拍卖 I {S;L  
auctioneer 拍卖商 b9KP(
_  
audit 审计；核数 G C),N\@Q  
Audit Commission 审计署 .779pT!,M
 
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ?cBwPetp  
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〕 \:# L)  
audit review 帐目审查 av}k)ZT_  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 [fya)}  
audited account 审计帐目；经审计的帐目 TluW-S  
audited annual account 经审计的周年帐目 F#,90F'  
audited balance sheet 经审计的资产负债表 55nlg>j  
auditor 核数师；核数主任；审计师 R[h9"0Y^  
auditor's certificate 核数师证明书；审计师证明书 g|DF[  
auditor's report 核数师报告；审计师报告 N=T<_`$5  
Aussie bond 澳元债券 U3ADsdn  
austerity budget 紧缩预算 t9kzw*U9  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 $k@O`xD,q  
Australia All Ordinaries Index 澳洲所有普通股票指数 b,l$1{  
Australian Dollar [AUD] 澳元 (Ft+uuG  
Australian Options Market 澳大利亚期权市场 jiV<+T?  
Australian Securities Commission 澳洲证券事务监察委员会 ^EtMxF@D  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ~rE|%o  
Australian Stock Exchange 澳大利亚证券交易所 LvH4{B  
Austrian Schilling [ATS] 奥地利先令 knu,"<  
authentication 认证；鉴证 =V,mtT  
authority to purchase 委托购买证；委购书 DbBcQ%  
authorization 认可；核准；授权；授权书 qOIyub  
authorization by direction 指示授权 1y4|{7bb  
authorization by instruction 指令授权 }WC[$Y_@  
authorization by warrant 令状授权 nMq,F#`3N  
authorization of unit trust 单位信托的认可 UAkT*'cB  
authorized agent 指定代理人 !=*g@mgF  
authorized capital 法定资本 T]f ;km  
authorized clerk 出市员 ~RW+GTe  
authorized dealer 认可交易商 BM%e0n7  
authorized financial institution 认可财务机构 APn
|\  
authorized fund 认可基金 m)ky*"(  
authorized fund house 获授权的基金公司；认可基金公司 :[p}  
authorized institution 认可机构 XV7Ex\D*  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 #px+;k5  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 VZp5)-!\  
authorized insurer 获授权保险人；获认可承保人 !_]Y~[  
authorized investment 特准投资项目 ''A_[J `>  
authorized person 获授权人 2@n{yYwy  
authorized representative 获授权代表 [`#CXq'  
authorized share capital 法定股本 O%WIf__Q  
automated quotation system 自动报价系统 #`qx<y*S  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] dc+>m,3$  
自动交易系统〔香港期货交易所有限公司〕 !fV+z%:  
automatic adjustment mechanism 自动调整机制 Fd%#78UEo}  
automatic adjustment system 自动调整系统 {g'(~ qv  
Automatic Clearing House 自动票据交换所 c?(4t67|  
automatic exchange rates accumulation system 自动化汇率累集系统 1*P~!2h  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 .wEd"A&j  
automatic teller machine [ATM] 自动柜员机 *<$*"p  
autopay 自动转帐 ttaM.  
available assets 可用资产 aq>kTaz  
available fiscal reserve 现存财政储备 B?eCe}*f;B  
available profit 可用利润 zq3\}9  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 }kw#7m54  
average 平均；平均数；海损 wjU9ZGM  
average basic salary 平均基本薪金 GL>O4S<`  
average consumer expenditure 平均消费开支；一般消费开支 afCW(zHp  
average cost 平均成本 /H[=5  
average cost of land production 增辟土地平均成本 ]g#:KAqz  
average daily turnover 平均每日成交额 fbyd"(V8r  
average daily wage rate 平均每日工资率 a(m2n.0'>  
average expenditure pattern 平均开支模式 a kkNI3  
average growth rate 平均增长率 |0&IXOW"XF  
average net fixed assets 固定资产平均净值 /7(W?xOe  
average of relatives 相对价格平均数 paA(C|%{  
average price 平均价格 Q4#.X=.d  
average propensity to consume 平均消费倾向；一般消费倾向 on!,c>nNa  
average propensity to save 平均储蓄倾向；一般储蓄倾向 HDz5&7* .  
average rate 平均率 iQ0KfoG?U  
average revenue 平均收入；平均收益 aG-vtld  
average stock 平均库存；平均存货 $f$SNx)),  
average yearly rent 平均年租 f%A;`4`q  
avoidance of double taxation 避免双重课税 nQF(vTDN  
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 #z'  
k`cfG\;r  
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