一些有用的会计术语(也不知道发的地方对不对)A

A: bK&+5t&  
A share Ａ股；甲类股份 y_-0tI\J  
abatement of tax 减税；减扣免税额 M!^az
[[  
ABN AMRO Bank N.V. 荷兰银行 5Yq@;e  
above-the-line expenditure 线上项目支出；经常预算支出 MAPGJ"?  
above-the-line receipt 线上项目收入；经常预算收入 lX4 x*  
ABSA Asia Limited 南非联合亚洲有限公司 "@0]G<H  
absolute change 绝对数值变更 +iRh
  
absolute expenditure 实际开支 f6>b|k
~  
absolute guideline figure 绝对准则数字 hhc,uJ">!  
absolute interest 绝对权益 7~.9=I'A  
absolute order of discharge 绝对破产解除令 V {ddr:]
4  
absolute profit margin 绝对利润幅度 Dp-z[]})1  
absolute value 实值；绝对值 ]Q)OL  
absolutely vested interest 绝对既得权益 DsCcK3 k  
absorbed cost 已吸收成本；已分摊成本 uz jU2  
absorption 吸收；分摊；合并 BUXpCxQ  
absorption rate 吸收率；摊配率；分摊率 JP[K;/  
ACB Finance Limited 亚洲商业财务有限公司 y}ev ,j  
acceptable form of reciprocity 合理的互惠条件 c4eBt))}V  
acceptable rate 适当利率；适当汇率 T+H!_ky`A  
acceptance agreement 承兑协议
JU&c.p /  
acceptance for honour 参加承兑 `Eo.v#<  
acceptor 承兑人；接受人；受票人 i$6ypuc  
acceptor for honour 参加承兑人 Pw"-S?`(  
accident insurance 意外保险 ,R* ]>'  
Accident Insurance Association of Hong Kong 香港意外保险公会 p6!x=cW  
accident insurance scheme 意外保险计划 sS'm!7*(3  
accident year basis 意外年度基准 VTY 5]|;  
accommodation 通融；贷款 .Vvx
,>>D  
accommodation bill 通融票据；空头票据 e=m42vIB-  
accommodation party 汇票代发人 RQ" ,3.R==  
account balance 帐户余额；帐户结余 d|Lj~x|  
account book 帐簿 ^o&. fQ*  
account collected in advance 预收款项 Z o(rTCZX  
account current book 往来帐簿 e1Hgw[l`  
account of after-acquired property 事后取得的财产报告 JOeeU8C  
account of defaulter 拖欠帐目 H8}oIA"b  
account payable 应付帐款 @Qt{jI!  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 $}<e|3_  
account receivable 应收帐款 k>si5'W  
account receivable report 应收帐款报表 mGg+.PFsM  
account statement 结单；帐单；会计财务报表 K_Eux rPn  
account title 帐户名称；会计科目 5MJS ~(  
accountant's report 会计师报告 #BH*Z(  
Accountant's Report Rules 会计师报告规则 `1IgzKL9  
accounting and auditing procedure 会计与审计程序；会计与核数程序 R`E~ZWC4V  
Accounting Arrangements 《会计安排》 $c(nF01  
accounting basis 会计基础 -;WGS o  
accounting by Official Receiver 破产管理署署长呈交的帐目 B>P{A7Q  
Accounting Circular 《会计通告》 }y gD3:vN7  
accounting class 会计类别 ^RIl  
accounting date 记帐日期；会计结算日期 0[W:d=C`a  
accounting for money 款项核算 U26}gT)  
Accounting Officer 会计主任 5vnrA'BhBU  
accounting period 会计报告期；会计期 4zFW-yy  
accounting policy 会计政策；会计方针 @*KZ}i@._  
accounting practice 会计惯例 5#E`=C%  
accounting principle 会计准则 &`2)V;t  
accounting record 会计记录 8$Y9ORs4  
accounting report 会计报告 lA8`l>I  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 di )L[<$DY  
Accounting Society of China 中国会计学会 :P0mx  
accounting statement 会计报表 iSs:oH3l  
accounting system 会计制度；会计系统 [FR`Z=%  
accounting transaction 会计事项；帐务交易 oE]QF.n#  
accounting treatment 会计处理 -]M5wb2,  
accounting year 会计年度 mrtb*7`$  
accretion 增值；添加 4ID5q~  
accrual 应计项目；应累算数目 _u QOHwn  
accrual basis 应计制；权责发生制 8&b,qQ~  
accrual basis accounting 应计制会计；权责发生制会计 C,|,-CY  
accrue 应累算；应计 %| Lfuz*  
accrued benefit 应累算利益 Z=vU}S>r|v  
accrued charges 应计费用 OYn}5RN  
accrued cumulative preference share dividend 应累算的累积优先股股息 FXkM#}RgNm  
accrued expenses 应累算费用 yEE*B:  
accrued interest payable 应付利息；应计未付利息 Zp=U W*g^  
accrued interest receivable 应收利息；应计未收利息 }b.%Im<3R  
accrued right 累算权益 FJ)$f?=Qd  
accruing profit 应累算的利润 n,WqyNt*  
accumulated fiscal reserve 累积财政储备 s|r3Gv|G  
accumulated profit 累积利润；滚存溢利 h>m"GpF x  
accumulated reserve 累积储备 k~1?VQ+?M  
accumulation of surplus income 累积收益盈余 >}6%#CAf  
acquired assets 既得资产 3L}A3de'  
acquisition 收购；购置；取得 St*h>V6  
acquisition cost 购置成本 PB\x3pV!}  
acquisition expenses 购置费用 u.xnOcOH!  
acquisition of 100% interest 收购全部股权 \(2sW^fY  
acquisition of control 取得控制权 B:'US&6Lf'  
acquisition of fixed assets 购置固定资产 ,r\o}E2  
acquisition of shell “买壳” YS"=yye3e  
acquisition price 收购价 P71Lqy)5}A  
act of God 天灾 -PR N:'T  
acting partner 执事合伙人 W
Nrk}LFof  
active market 买卖活跃的市场；交投畅旺的市场；旺市 C!bUI8x z  
active partner 积极参与的合伙人 E+;7>ja  
active trading 交投活跃 </*6wpN  
actual circulation 实际流通 h2fNuu"  
actual cost 实际成本 }:)&u|d_  
actual expenditure 实际开支；实际支出 Qq|57X)P*  
actual income 实际入息；实际收入；实际收益 f(MO_Sj]  
actual market 现货市场 YT(AUS5n  
actual price 现货价；实际价格 BLD gt~h#  
actual profit 实际利润  |Z +=  
actual quotation 实盘；实际价位；实际报价 =Jb>x#Y  
actual year basis 按实际年度计算 %n9aaoD  
actuals 实货 JIq=* '  
actuarial investigation 精算调查 Z/+#pWBI!  
actuarial principle 精算原则 6(ol
1 (U  
actuarial report 精算师报告 oYH-wQj  
Actuarial Society of Hong Kong 香港精算学会 C]A.i2o8  
actuarial valuation 精算师估值 yD}B%\45  
actuary 精算师 l!u_"I8j5  
ad referendum agreement 暂定协议；有待覆核的协定 g]0_5?i  
ad valorem duty 从价税；按值征税 zy }$i?  
ad valorem duty system 从价税制 v`1M[  
ad valorem fee 从价费 1p=]hC  
ad valorem tariff 从价关税 qY!Zt_Be6  
additional allowance 额外免税额 eehb1L2(b  
additional amount for unexpired risk 未过期风险的额外款额 5$C-9  
additional assessable profit 补加应评税利润 T9  
additional assessment 补加评税 Btcy)LRk  
additional commitment 额外承担 +52{-a,>  
additional commitment vote 额外承担拨款 -nV9:opD  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {_v#~595  
additional dependent parent allowance 供养父母额外免税额 *0=j?~&  
additional provision 额外拨款 *J`O"a  
additional stamp duty 附加印花税 ZPYS$Ydy  
additional tax 补加税罚款；补加税款 O:Tj"@h  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Xc&9Glf  
adjudged bankrupt 被裁定破产 Qzw;i8n{  
adjudicated bankrupt 裁定破产人 /m

zlH  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 P~X2^bw  
adjudication of bankruptcy 裁定破产；宣告破产 EXqE~afm2  
adjudication of insolvency 裁定无力偿还债务 }0Ed]  
adjusted actual 经调整的实数；调整后的实数 CzrC%xy  
adjusted current assets 经调整的流动资产；调整后的流动资产 |&i<bqLw:  
adjusted figure 经调整的数字；调整后的数额 {"KMs[M  
adjusted liabilities 经调整的负债；调整后的负债 7-fb.V9  
adjusted loss 经调整的亏损；调整后的亏损 R (n2A$  
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 &Au@S$ij  
adjusted profit 经调整的利润；调整后的利润 }k.Z~1y  
adjusted surplus 经调整的盈余额；调整后的盈余额 >fQMXfoY  
adjusted value 经调整的价值；调整后的价值 *\F~[  
adjustment 调整；修订；理算〔保险〕 m ~$v;?i  
adjustment centre 调剂中心 X!EP$!  
adjustment lag 调整过程的时间差距；调整时差 8YSAf+{FtK  
adjustment mechanism 调整机制 R0*|Lo$6  
adjustment of loss 亏损调整 X#
^[<5  
adjustment process 调整过程；调整程序 Slc\&Eb  
adjustment range 调整幅度 om:VFs\U  
administered exchange rate 受管制汇率 }Jj}%XxKs  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 nAlQ7'  
administration expenses 行政费用 +mT_QsLEv  
administration fee 手续费；行政费 |+D!= :x  
administration in bankruptcy 破产管理 a9Zq
{Ysj  
administration order 遗产管理令 FfT

`;j  
administrator 管理人；遗产管理人 ]Zh%DQ  
administrator of the estate 遗产管理人 SOA,kwHRe  
admission of debt 债项承认书 5\VWCI  
admission of proof 接纳债权证明 c@L< Z`u  
advance 放贷款项；垫付款项；预支款项；预付款项 ~((O8@}J  
advance account 暂支帐目；预付款帐户 {]4LULq  
advance compensation 预付补偿金 sK?twg;D*|  
advance from shareholder 股东垫款 HJ.-Dg5U  
advance pending reimbursement 预支以待日后付还 KHvYUTY  
advanced economy 先进经济体系 5]:U9ts#  
advancement 预付；预付财产 j^RmrOg,  
advances warrant 垫款令 JNnDts*w  
advancing 贷出 dioGAai'  
adverse balance 逆差 (KZ{^X?a  
adverse exchange 逆汇 gw<q.XL  
advertisement addressed to shareholders 在报章刊登的致股东通告 $VOFOc  
advice for collection 托收通知书 kb!%-k  
advice of drawing 提款通知书；汇票通知书 5wU]!bxr  
advice of payment 付款通知 SQ+Gvq%Q]  
Advisory Committee [Securities and Futures Commission] W ]8QM1$  
谘询委员会〔证券及期货事务监察委员会〕 j8:\%|  
Advisory Committee on Diversification 经济多元化谘询委员会 J\=*#*rJ1  
affidavit 誓章；遗产申报誓章 +]{G@pn  
affidavit of no receipt 述明无收款的誓章 &s>Jb?_5Mx  
affiliate 联号；联营公司；附属公司 S)"Jf?  
affiliated company 附属公司；联号；联营公司 ,f?*{Q2  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 )Hr`MB  
affordability 负担能力 YKK*ER0  
African Development Bank [AfDB] 非洲开发银行 &s!@29DXR  
after-acquired property 事后取得的财产 aV0"~5  
after-hours dealing 市后交易 ]\HvKCN}  
after-tax profit 税后盈利；税后利润；税后溢利 /&JT~M  
agency agreement 代理协议 s_p!43\J  
agency expenses 代理机构的开支 qwAT>4  
agency fee 代理费 jT;;/Fd3/  
Agency Law 《代理法》 n|yO9:Uw<  
agent 代理人；承销人 .O<obq~;C  
agent of company 公司代理人 -M#Wt`6A  
agent's fee 代理人费；经纪费 $M:*T.3  
aggregate 总计；总数；总体数字 C\hM =%  
aggregate amount 总款额；总额 i SQu#p@  
aggregate assets and liabilities 总体资产与负债 B^}yo65I  
aggregate at constant price 按固定价格计算的总体数字 {R{=+2K!|k  
aggregate demand 总需求 _Y m2/3!  
aggregate gross position 总持仓量 v4 E}D  
aggregate limit 总限额 j3ls3H&  
aggregate of salaries tax 合计薪俸税 0jWVp-y  
aggregate performance 总体表现；总体业绩 4E}Yt$|  
aggregate supply 总体供应 -m
#)B~)  
aggregate surplus 总盈余 HTTC
TR  
aggregate total 整体总额 lPAQ3t!,  
aggregate value 总值；合计价值 `){.+S(5C  
aggregated basis 合计基准 :\_ 5oVb  
aggregated net chargeable income 合计应课税入息实额 X2'0PXv>!  
aggregation 合并计算；合计；总和 &mM0AA'\?H  
aggregation of incomes of husband and wife 夫妇入息合并计算 ti,d&c_7  
aggregation of property 财产的总和 +&H4m=D-#a  
agio 差价；贴水 es0hm2HT3  
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》 +jgS
V.N  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment hOK8(U0  
《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》 n~Lt\K:  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment )D%~`,#pQ  
《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》 [()koU#w.  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 7F.4Ga;  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 [mueZQyI?0  
agreement for a settlement 授产协议
YuwI&)l  
agreement for assignment 转让协议 |;{6&S  
agreement for sale 售卖协议；买卖协议 7_[L o4_  
agreement for sale and purchase 买卖协议 cso8xq|b7  
agreement for the payment of interest 支付利息协议 tfWS)y7  
agreement for the repayment of money 还款协议 %\:Wi#w>  
agreement of reinsurance 再保险协议 .x&%HA  
Agricultural Bank of China 中国农业银行 MLp9y#  
air passenger departure tax 飞机乘客离境税 8H`[*|{'  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ]hV*r@d  
airport tax 机场税 <%mRSv  
alcohol duty 酒精税 9;If&uM  
alienation 让与；让渡；转让 uhq8  
alimony 生活费；赡养费 ,<X9Y2B  
All Ordinaries Index [AOI] 所有普通股指数 oxtay7fx  
all risks 全险；综合险 F((4U"   
All Sales Record for Stock Market 《股票市场成交报告》 _)iCa3z  
Allied Capital Resources Limited 新联财务有限公司 tX~w{|k  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 (**oRwr%  
allocation letter 拨款信件 ]eV8b*d6  
allocation of fund 分配款项；预留款项 m(P]k'ZH?  
allocation of profit 利润分配；溢利分配 ?gXp*>Kg[  
allocation warrant 拨款令 1{.9uw"2S  
allotment 分配；配股 pTuS*MYz  
allotment notice 股份配售通知；配股通知 /g.U&oI]D  
allotment of shares 股份分配 ksm~<;td  
allowable 可获宽免；免税的 7uk[Oy<_  
allowable business loss 可扣除的营业亏损 f%8C!W]Dm  
allowable expenses 可扣税的支出 "ocyK}l.?  
allowance 免税额；津贴；备抵；准备金 8RHUeRX  
allowance for debts 债项的免税额 TkF[x%o  
allowance for depreciation by wear and tear 耗损折旧免税额 bW:!5"_{H  
allowance for funeral expenses 殡殓费的免税额 )LCHy^'  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !dT4  
allowance for repairs and outgoings 修葺及支出方面的免税额 5~S5F3  
allowance to debtor 给债务人的津贴 tT._VK]o&R  
alteration of capital 资本更改 Ew$C ;&9  
alternate trustee 候补受托人 o#N+Y?O  
amalgamation 合并 @'|~v<<WZ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6wg^FD_Q  
ambit of charges 征税范围；收费范围 EhBKj |y  
amended valuation 经修订的估值 Ws12b$  
American Commodities Exchange 美国商品交易所 c[
s4EUG  
American Express Bank Limited 美国运通银行 wKY_Bo/d  
American Stock Exchange 美国证券交易所 ?r!o~|9|  
amortization 摊销 [<TrS/,)>  
amount due from banks 存放银行同业的款项 U%/+B]6jP  
amount due from banks abroad 存放海外银行同业的款项 -ze J#B)C  
amount due from holding companies 控股公司欠款 R^e'}+Z  
amount due from local banks 存放本港银行同业的款项 H6gSO(U  
amount due to banks 银行同业的存款 &,)&%Sg[  
amount due to banks abroad 海外银行同业的存款 A/?7w   
amount due to holding companies 控股公司存款 &6k3*dq  
amount due to local banks 本港银行同业的存款 7PF%76TO  
amount due to outport banks 外埠银行同业的存款 51.%;aY~z  
amount for note issue 发行纸币的款额 5E <kwi  
amount of bond 担保契据的款额 VG~Vs@c(  
amount of consideration 代价款额 :MDKC /mC  
amount of contribution 供款数额 'we>q@  
amount of indebtedness 负债款额 >C~6\L`c  
amount of principal of the loan 贷款本金额 bQ5\ ]5M  
amount of rates chargeable 应征差饷数额 BLJj(-  
amount of share capital 股本额 wS3'?PRX  
amount of sums assured 承保款额 a09<!0Rp  
amount of variation 变动幅度 y
~HP>~Oh  
amount of vote 拨款数额 W(/h Vt  
amount payable 应付款额 HLi%%"'  
amount receivable 应收款额 7o}J%z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 JjS?  
analysis 分析 (uidNq
 
ancillary risk 附属风险 hFBe,'3M  
annual account 周年帐目；周年帐目报表；年度决算；年结 q" 5(H5  
annual accounting date 年结日期 #)VF3T@#'  
annual allowance 每年免税额；年积金；年度津贴；年津 a-J.B.A$Z/  
annual balance 年度余额 Yz93'HDB  
annual disposable income 每年可动用收入 [1H^3g '  
annual estimates 周年预算 -|9=P\U8S  
annual fee 年费 \lNN Msd&  
annual general meeting 周年大会 M"To&?OI  
annual growth rate 年增率；每年增长率 |e0`nn
=  
annual long-term supplement 长期个案每年补助金 SZCze"`[  
annual pensionable emolument 可供计算退休金的年薪 K"@M,8hb  
annual report 年报 PTV:IzoW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 eJ81-!)  
annual return 周年报表；周年申报表；每年报税表格 j*m%*_kO  
Annual Return Rules 《周年报表规则》 9(<@O%YU  
annual review of consumer prices 每年消费物价回顾 Yu`~U,m  
annual roll-forward basis 逐年延展方式 r:TH]hs12+  
annual salary 年薪 Mrb)  
annual statement 年度报表；年度决算表
<QGXy=  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 m~ee/&T  
annuitant 年金受益人 S$XSei_q  
annuity 年金 _GPl gp:  
annuity contract 年金合约 kg\>
k2h  
annuity on human life 人寿年金 J9S>yLQK  
antecedent debt 先前的债项 6D_D';o  
ante-dated cheque 倒填日期支票 }W,[/)M
O  
anticipated expenditure 预期开支 UkGCyGyZ[  
anticipated net profit 预期纯利 {BU
;$  
anticipated revenue 预期收入 B#1;r-^P<  
anti-inflation measure 反通货膨胀措施 *}W_+qo"  
anti-inflationary stance 反通货膨胀立场 8*a&Jl  
apparent deficit 表面赤字 `~q<N  
apparent financial solvency 表面偿债能力 r9G>jiw8  
apparent partner 表面合伙人 UJ6v(:z<  
application for personal assessment 个人入息课税申请书 eb$#A _m  
application of fund 资金应用 ~WV"SaA)*U  
application to release as liquidator and to destruct the books of accounts and documents 1[-tD0{H  
申请免除清盘人职务及毁灭帐簿与文件 JOBhx)E  
appointed actuary 委任精算师 [z9Z5sLO  
appointed auditor 委任核数师；委任审计师 '@P^0+B!(.  
appointed trustee 委任的受托人 sdmT  
appointer 委任人 b5n'=doR/I  
apportioned pro rata 按比例分摊 lsNd_7k  
apportionment 分配；分摊 -d:Jta!}{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8DaL,bi*.  
apportionment formula 分摊方程式 ^sWT:BDh  
apportionment of estate duty 遗产税的分摊 8, >P  
appraisal 估价；评估 63B?.  
appreciable growth 可观增长 E8&TO~"a]e  
appreciable impact 显着影响 y4fdq7i~}9  
appreciable increase 可观增长 9=2$8JN=(l  
appreciation 增值；升值 0_t!T'jr7  
appreciation against other currencies 相对其他货币升值 b>JDH1)  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 SByW[JE  
appreciation tax 增值税 XU7qd:|  
appropriation 拨款；拨用；拨付 {.mngRQF  
appropriation account 拨款帐目 $L]lHji  
Appropriation Bill 拨款法案 K@hw.Xq"  
appropriation-in-aid system 补助拨款办法 ~W]TD@w  
approved assets 核准资产 +=8VTCn?  
approved basket stock 认可一篮子证券 l1Fc>:o{  
approved budget 核准预算 M
\Kx'N  
approved charitable donation 认可慈善捐款 m`r(p"  
approved charitable institution 认可慈善机构 iOO)Q\  
approved currency 核准货币；认可货币 hY8reQp1  
approved estimates 核准预算 VyGJ=[ ]  
approved estimates of expenditure 核准开支预算 N ZSSg2TX#  
approved overseas insurer 核准海外保险人 UFuX@Lu0  
approved overseas trust company 核准海外信托公司 $iz|\m  
approved pooled investment fund 核准汇集投资基金 4+ Z]3oIRE  
approved provident fund scheme 认可公积金计划 5/Uy{Xt  
approved provision 核准拨款 {Y9q[D'g.  
approved redeemable share 核准可赎回股份 '2^Q1{ :\  
approved regional stock 认可地区性证券 #Mw8^FST  
approved retirement scheme 认可退休金计划 #
>+HlT  
approved subordinated loan 核准附属贷款 Y:a]00&)#Y  
arbitrage 套戥；套汇；套利 H7:] ]j1  
arbitrageur 套戥者；套汇者 ]OzUGXxo~  
arbitrary amount 临时款项 ]z9=}=If  
arrangement 措施；安排；协定 HyWCMK6b  
arrears 欠款 ?6Y?a2 |  
arrears of pay 欠付薪酬 D}/vLw:v  
arrears of revenue 逾期未收税款；逾期未收的帐项 a:6m7U)P#5  
articles of association 组织章程；组织细则；组织章程细则 Tnm.A?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 M=r)I~  
ascertainment of profit 确定利润 5XBH$&Td  
"Asia Clear" “亚洲结算系统” TRq6NB  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 "9e\c;a  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 L;I]OC^J  
Asian Development Fund [ADF] 亚洲发展基金 sLQ^F  
Asian dollar bond 亚洲美元债券 8X|-rM{  
Asian dollar market 亚洲美元市场 H_Q+&9^/  
Asian dollar rate 亚洲美元利率 0"bcdG<}  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ea')$gR  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 'b{]:Y  
asked price 沽盘；喊价；索价；卖方报价 `W*U4?M  
assessable income 应评税入息 D}X\Ca"h  
assessable loss 应评税亏损 8-77d^cprR  
assessable profit 应评税利润 'Qe;vZ31K  
assessable value 应评税值 @s2y~0}#  
assessed profit 估定利润 'q:`? nJ^  
assessed value 经评估价值 :6\qpex  
assessment 评税；评定；估价；评税单 :20W\P<O!A  
assessment number 评税编号；估价编号 CizX<Cr}  
assessment of additional tax 补加税评税 B&uz;L3  
assessment of performance 业绩评估；实绩评价 k\G
cHI-  
Assessor 评税主任 JFk lUgg  
asset price bubbles 资产价格泡沫 9-*uPK]m9  
asset-backed securities 具资产保证的证券 omBoo5e  
assets accretion 资产增值 s!
7y  
assets and liabilities 资产与负债 k+pr \d~  
assets betterment statement 资产递增表；资产改进表 `+Q%oj#FF  
assets lending 实物放款；有抵押贷款 j8lb~0JD  
assets of the company passing on the death 死者去世时转移的公司资产 9;-p'C  
assets pledged as security for liabilities 用作负债抵押的资产 %8
~NqS|=  
assets portfolio 资产投资组合 a!AA]  
assets price 资产价格 SI-Ops~e  
assets quality 资产质素 jtc]>]6i  
assets realization 资产变现 NHZz _a=  
assets refinancing arrangement 资产再集资安排 s,&Z=zt0R  
assets securitization 资产证券化 JnM["Q=`  
assets situated outside Hong Kong 在香港以外地方的资产 '(|ofJe!  
assets stripping 削减资产；拆卖资产 _zi|  
assets value 资产值 WEi2=3dV  
assignee 承让人 @2 fg~2M1  
assignment 转让；转让书；转让契 E09:E  
assignment of interest 权益转让 v z '&%(  
assignment of letters patent and trade mark 专利证书及商标转让 0.k7oB;f(@  
assignment of property 物业转让；物业转让书 7%eK37@u  
assignment right 转让权 7E~;xn;  
assignor 转让人 wD'SPk5S?  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Z}Ft:7   
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 DN57p!z
 
associate member 附属会员 o
:Sa, !DK  
associated body corporate 相联法人团体 Z@PmM4F@S  
associated company 相联公司；联属公司 +!.^zp21  
associated corporation 相联法团 F@B]et7  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?+}_1x`  
公认会计师公会〔英国〕 'AS|ZRr/  
Association of Futures Exchange Brokers 香港期货经纪协会 b2&0Hx  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 vnZC,J `  
association of underwriters 承保人组织 U|Ta4W`k\  
assumption of control 接管 [:SWi1cK2  
assurance 担保；保险；转易；转易书 <lE<f+  
assurance of interest 权益的转易 GDiBl*D  
at 19XX price 按一九ＸＸ年价格计算 p4 ^yVa  
at a discount 按赔价计算；按贴水价格计算；打折扣 n]o<S+z  
at a premium 按溢价计算；按升水价格计算 %aVq+kC h  
at call 通知付款；按通知 x-&@wMqkc  
at constant market price 按固定市价计算 'kO!^6=4M  
at constant price 按固定价格计算 lp%pbx43s  
at cost 按成本计算 ZeaA%y67U  
at current market price 按当时市价计算；按现时市价计算 ~%kkeh\j  
at current price 按当时价格计算；按现时价格计算 P:MT*ra*,  
at factor cost 按要素成本计算；按生产要素成本计算 t=W}SH  
at money-of-the-day price 按付款当日价格计算 mSl.mi(JiZ  
at or better 按指定或较佳价位〔买卖指令〕 K^<BW
(s  
at par 按面值计算；平价 +}os&[S  
at sight 见票即付 UhQj Qaa~  
at the close 按收市盘 UJ')I`zuI  
at the opening 按开市盘 ?QdWrE_  
attestation 见证；见证条款 PP33i@G  
at-the-money option 平价期权 @YTaSz$L  
attorney 受权人；受托代表人 fN1-d&T  
attornment 新拥有人承认书 LIF7/$,0  
attributable profit 可归属利润 )W _v:?A9  
attributable share value 可归属股份价值 68C%B9.b'  
Auckland Stock Exchange 奥克兰证券交易所 |"CZ
T#  
auction 拍卖 5(Q%XQV*P  
auctioneer 拍卖商 y,,dCca  
audit 审计；核数 -ifFbT+x  
Audit Commission 审计署 4yA+h2  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 0rs"o-s<  
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〕 N]=q|D  
audit review 帐目审查 8\A#CQ5b  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 eF-."1  
audited account 审计帐目；经审计的帐目 qHlQ+:n  
audited annual account 经审计的周年帐目 .~~T\rmI  
audited balance sheet 经审计的资产负债表 "CQa.%  
auditor 核数师；核数主任；审计师 =wV<hg)C  
auditor's certificate 核数师证明书；审计师证明书 ^EQ<SCh  
auditor's report 核数师报告；审计师报告 a![{M<Y~  
Aussie bond 澳元债券 ,G?WAOy,  
austerity budget 紧缩预算 h_,i&d@(  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 j@3Q;F0ba  
Australia All Ordinaries Index 澳洲所有普通股票指数 q\4Xs$APq  
Australian Dollar [AUD] 澳元 T;a}#56{^  
Australian Options Market 澳大利亚期权市场 ~H<6gN<j(.  
Australian Securities Commission 澳洲证券事务监察委员会 +.b,AqJ/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 .2Elr(&*h  
Australian Stock Exchange 澳大利亚证券交易所 b&N'C9/8  
Austrian Schilling [ATS] 奥地利先令 3<f}nfB%r?  
authentication 认证；鉴证 2E)-M9ds  
authority to purchase 委托购买证；委购书 9ZsVy
 
authorization 认可；核准；授权；授权书 w4{<n/"  
authorization by direction 指示授权 U,{eHe ?>T  
authorization by instruction 指令授权 :vQrOn18p  
authorization by warrant 令状授权 :zke %Yx  
authorization of unit trust 单位信托的认可 \aUC(K~o\;  
authorized agent 指定代理人 0{p#j~ZhC  
authorized capital 法定资本 `*N[jm"  
authorized clerk 出市员 o&)8o5  
authorized dealer 认可交易商 k1Y?  
authorized financial institution 认可财务机构 }I6veagK  
authorized fund 认可基金 sW'AjI  
authorized fund house 获授权的基金公司；认可基金公司 dhf!o0'1M  
authorized institution 认可机构 u5b|#&-mX  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 `w7v*h|P  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Ma']?Rb`  
authorized insurer 获授权保险人；获认可承保人 S3*`jF>q  
authorized investment 特准投资项目 pG^  
authorized person 获授权人 vm7z,FfN  
authorized representative 获授权代表 @&3EJ1  
authorized share capital 法定股本 lc1(t:"[  
automated quotation system 自动报价系统 qUW! G&R  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] s %``H`  
自动交易系统〔香港期货交易所有限公司〕 &4x}ppX  
automatic adjustment mechanism 自动调整机制 0#s"e}@v  
automatic adjustment system 自动调整系统 )|R)Q6UJ  
Automatic Clearing House 自动票据交换所 t[;LD_  
automatic exchange rates accumulation system 自动化汇率累集系统 5o'FS{6U  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 U!?_W=?  
automatic teller machine [ATM] 自动柜员机 ;oKZ!ND  
autopay 自动转帐 qJa H,  
available assets 可用资产 { VfXsI  
available fiscal reserve 现存财政储备 r|fL&dtr  
available profit 可用利润 Zd}9O jz5  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 m_
?~OL S  
average 平均；平均数；海损 y@:h4u"3  
average basic salary 平均基本薪金 0oZ= yh  
average consumer expenditure 平均消费开支；一般消费开支 O1U=X:Zl  
average cost 平均成本 I7vz+>Jr  
average cost of land production 增辟土地平均成本 ):68%,  
average daily turnover 平均每日成交额 M2>Vj/  
average daily wage rate 平均每日工资率
+yH7v5W  
average expenditure pattern 平均开支模式 ,,&*:<Q  
average growth rate 平均增长率
kYqU9cB~  
average net fixed assets 固定资产平均净值 6azGhxh  
average of relatives 相对价格平均数 2Aazy'/  
average price 平均价格 $=8 NED5  
average propensity to consume 平均消费倾向；一般消费倾向 %G_B^p4  
average propensity to save 平均储蓄倾向；一般储蓄倾向 F^t DL:  
average rate 平均率 Vvn
2 Ep  
average revenue 平均收入；平均收益 HJLG=mU  
average stock 平均库存；平均存货 G )trG9 .a  
average yearly rent 平均年租 gx8ouOh  
avoidance of double taxation 避免双重课税 k"T}2 7  
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 x=hiQ>BIO0  
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