一些有用的会计术语(也不知道发的地方对不对)A

A: KHgn  
A share Ａ股；甲类股份 E+#<WK-  
abatement of tax 减税；减扣免税额 N/--6)5~0  
ABN AMRO Bank N.V. 荷兰银行 ?~!9\dek,  
above-the-line expenditure 线上项目支出；经常预算支出 4 Tw~4b  
above-the-line receipt 线上项目收入；经常预算收入 Vu=/<;-N  
ABSA Asia Limited 南非联合亚洲有限公司 ;BYuNQr  
absolute change 绝对数值变更 DfP-(Lm)  
absolute expenditure 实际开支 C+[)^2M{  
absolute guideline figure 绝对准则数字  Ip:54  
absolute interest 绝对权益 xwi6
#>  
absolute order of discharge 绝对破产解除令 44|tCB`  
absolute profit margin 绝对利润幅度 }a.j~>rq  
absolute value 实值；绝对值 HD/!J9&  
absolutely vested interest 绝对既得权益 p:z~>ca  
absorbed cost 已吸收成本；已分摊成本 7GWOJ^)  
absorption 吸收；分摊；合并 PMV,*`"9"A  
absorption rate 吸收率；摊配率；分摊率 zsJermF,O  
ACB Finance Limited 亚洲商业财务有限公司 ^gZ,A]  
acceptable form of reciprocity 合理的互惠条件 ]bY]YNt{7]  
acceptable rate 适当利率；适当汇率 J9p4\=9  
acceptance agreement 承兑协议 W)/^*, Q7  
acceptance for honour 参加承兑 Dfa3&##{  
acceptor 承兑人；接受人；受票人 4=MjyH|[Jx  
acceptor for honour 参加承兑人 fe,6YXUf  
accident insurance 意外保险 P(TBFu  
Accident Insurance Association of Hong Kong 香港意外保险公会 y& 1@d+Lf  
accident insurance scheme 意外保险计划 \ "$$c  
accident year basis 意外年度基准 {G VA4=UAE  
accommodation 通融；贷款 G0Qw& mqF  
accommodation bill 通融票据；空头票据 ]L7A$sTUQ  
accommodation party 汇票代发人 va'F '|  
account balance 帐户余额；帐户结余 -4&
i t:  
account book 帐簿 mpMAhm
:  
account collected in advance 预收款项 I4{xQI  
account current book 往来帐簿 L
zNfMvh  
account of after-acquired property 事后取得的财产报告 f$ xp74hw3  
account of defaulter 拖欠帐目 Xa?O)Bq.  
account payable 应付帐款 E<[ s+iX  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 x
I{4<m/0N  
account receivable 应收帐款 '=n?^EPE3  
account receivable report 应收帐款报表 Oo}h:3?  
account statement 结单；帐单；会计财务报表 g-~ _gt7  
account title 帐户名称；会计科目 $2?AJ/2r$b  
accountant's report 会计师报告 Mzp<s<BX  
Accountant's Report Rules 会计师报告规则 =abcLrf2G  
accounting and auditing procedure 会计与审计程序；会计与核数程序 MMs~f*  
Accounting Arrangements 《会计安排》 `KFEzv  
accounting basis 会计基础 0lg$zi x(  
accounting by Official Receiver 破产管理署署长呈交的帐目 :^v Q4/,  
Accounting Circular 《会计通告》 3I
_^F&T  
accounting class 会计类别 v$|~ g'6  
accounting date 记帐日期；会计结算日期 ~Ld5WEp k3  
accounting for money 款项核算 FklR!*oL,)  
Accounting Officer 会计主任 ZH_$Q$9  
accounting period 会计报告期；会计期 ERpAV-Zf  
accounting policy 会计政策；会计方针 >u&D@7~c  
accounting practice 会计惯例 si]VM_w6  
accounting principle 会计准则 ~oa}gJl:}-  
accounting record 会计记录 *c$[U{Px  
accounting report 会计报告 rPaJ<>Kz  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  AG@gOm  
Accounting Society of China 中国会计学会  GfE>?mG  
accounting statement 会计报表 4XjwU`  
accounting system 会计制度；会计系统 hG?y)g\A  
accounting transaction 会计事项；帐务交易 ga5Q  
accounting treatment 会计处理 :>0ywg  
accounting year 会计年度 V]F D'XAl  
accretion 增值；添加 "?NDN4l*  
accrual 应计项目；应累算数目 8tx*z"2S  
accrual basis 应计制；权责发生制 dLiiJ6pl*  
accrual basis accounting 应计制会计；权责发生制会计 R^l0Bu]X  
accrue 应累算；应计 (,U|H`  
accrued benefit 应累算利益 yE8D^M|g  
accrued charges 应计费用 # )y`Zz{h  
accrued cumulative preference share dividend 应累算的累积优先股股息 wk|+[Rl;L  
accrued expenses 应累算费用 _z@/~M(  
accrued interest payable 应付利息；应计未付利息 TEz;:*,CG  
accrued interest receivable 应收利息；应计未收利息 .G{cx=;  
accrued right 累算权益 NnLK!Q  
accruing profit 应累算的利润 gk%nF  
accumulated fiscal reserve 累积财政储备 gNB+e5[; 2  
accumulated profit 累积利润；滚存溢利 0;bdwIP3
 
accumulated reserve 累积储备 o[ZjXLJzV  
accumulation of surplus income 累积收益盈余 Lh[0B.g<  
acquired assets 既得资产 .-Lrrk)R+  
acquisition 收购；购置；取得 d&+]@ Ii
 
acquisition cost 购置成本 # e?B  
acquisition expenses 购置费用 ?Y4 +3`\x  
acquisition of 100% interest 收购全部股权 1K Fd ~U  
acquisition of control 取得控制权 @_ %RQO_X  
acquisition of fixed assets 购置固定资产 ZmsYRk~@-  
acquisition of shell “买壳” X30tO>  
acquisition price 收购价 `K{}  
act of God 天灾 {=GmXd%D  
acting partner 执事合伙人 5?0<.f,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 vi##E0,N'^  
active partner 积极参与的合伙人 T!
c|O3m  
active trading 交投活跃 +#Pb@^6"m  
actual circulation 实际流通 `+,?%W)  
actual cost 实际成本 n41#  
actual expenditure 实际开支；实际支出 |vs5N2_  
actual income 实际入息；实际收入；实际收益 s<YN*~  
actual market 现货市场 BN9e S   
actual price 现货价；实际价格 2.^{4 1:  
actual profit 实际利润 DT]4C!dh  
actual quotation 实盘；实际价位；实际报价 fpf]qQ W~7  
actual year basis 按实际年度计算 al[^pPK
Z  
actuals 实货 ]9YA~n\  
actuarial investigation 精算调查 u9"kF  
actuarial principle 精算原则 ljbAfd  
actuarial report 精算师报告 1 uU$V =  
Actuarial Society of Hong Kong 香港精算学会 v2x+_K}J  
actuarial valuation 精算师估值 7NvKpinQ  
actuary 精算师 %6Gg&Y$j!  
ad referendum agreement 暂定协议；有待覆核的协定 38w^="-T  
ad valorem duty 从价税；按值征税 fG0
ZVV!   
ad valorem duty system 从价税制 >w.;A%|N  
ad valorem fee 从价费 /h53;$zK  
ad valorem tariff 从价关税 T,!EL+o4  
additional allowance 额外免税额 #zsaQg, B  
additional amount for unexpired risk 未过期风险的额外款额 +?)7l  
additional assessable profit 补加应评税利润 eA& #33  
additional assessment 补加评税 a"@f< wU~  
additional commitment 额外承担 F~Dof({:  
additional commitment vote 额外承担拨款 c0o]O[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 WOn53|GQK  
additional dependent parent allowance 供养父母额外免税额 {Zc8,jm  
additional provision 额外拨款 3k'Bje?9~  
additional stamp duty 附加印花税 y,:WLk~  
additional tax 补加税罚款；补加税款 |:C0_`M9  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 uG
ZGI;9f4  
adjudged bankrupt 被裁定破产 `t/j6e]  
adjudicated bankrupt 裁定破产人 f&CQn.K"  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 D?dBm  
adjudication of bankruptcy 裁定破产；宣告破产 # `^nmC/F  
adjudication of insolvency 裁定无力偿还债务 v*V(hMy  
adjusted actual 经调整的实数；调整后的实数 g|Lbe4?  
adjusted current assets 经调整的流动资产；调整后的流动资产 o-bH3Jkb]&  
adjusted figure 经调整的数字；调整后的数额 uzHMQp  
adjusted liabilities 经调整的负债；调整后的负债 WVR/0l&bU  
adjusted loss 经调整的亏损；调整后的亏损 1Le8W)J  
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 brmSJ7  
adjusted profit 经调整的利润；调整后的利润 iZG-ca  
adjusted surplus 经调整的盈余额；调整后的盈余额 _.9 5>`  
adjusted value 经调整的价值；调整后的价值 [;wJM|Z J0  
adjustment 调整；修订；理算〔保险〕 jSpj6:@B  
adjustment centre 调剂中心 C<_\{de|9  
adjustment lag 调整过程的时间差距；调整时差 ?EC\.{  
adjustment mechanism 调整机制 t]SB.ja  
adjustment of loss 亏损调整 <r,5F:  
adjustment process 调整过程；调整程序 ?1L<VL=b  
adjustment range 调整幅度 rCF=m]1zxT  
administered exchange rate 受管制汇率 QKjn/%l"@  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 <%YW/k"o  
administration expenses 行政费用 =6U5^+|d  
administration fee 手续费；行政费 r
Ql9SUs  
administration in bankruptcy 破产管理 l)\Q~^cxd  
administration order 遗产管理令 \d;)U4__!  
administrator 管理人；遗产管理人 UJ,vE}=_{  
administrator of the estate 遗产管理人 (nO2+@!  
admission of debt 债项承认书 I8! .n  
admission of proof 接纳债权证明 2V]a+Cgk  
advance 放贷款项；垫付款项；预支款项；预付款项 w)ki<Dudg  
advance account 暂支帐目；预付款帐户 Ub\^3f  
advance compensation 预付补偿金 `xx.,;S  
advance from shareholder 股东垫款 |yz[mP*;o  
advance pending reimbursement 预支以待日后付还 G2N0'R"  
advanced economy 先进经济体系 z00X ?F  
advancement 预付；预付财产 kxKb}>=  
advances warrant 垫款令 &jY| :Fe  
advancing 贷出 g$NUu  
adverse balance 逆差 K&&T:'=/  
adverse exchange 逆汇  Y:/p0o  
advertisement addressed to shareholders 在报章刊登的致股东通告 G%k&|  
advice for collection 托收通知书 6~sU[thGW  
advice of drawing 提款通知书；汇票通知书 "Bwz Fh  
advice of payment 付款通知 iDcTO}  
Advisory Committee [Securities and Futures Commission] JkN*hm?  
谘询委员会〔证券及期货事务监察委员会〕 x"sbm  
Advisory Committee on Diversification 经济多元化谘询委员会 $
(gL#"T  
affidavit 誓章；遗产申报誓章 ,vLQx\m{  
affidavit of no receipt 述明无收款的誓章 y0Gblza  
affiliate 联号；联营公司；附属公司 842v^ 2  
affiliated company 附属公司；联号；联营公司 >d`GNE  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 |J4sQ!%K  
affordability 负担能力 %0 {_b68x  
African Development Bank [AfDB] 非洲开发银行 x%`YV):*  
after-acquired property 事后取得的财产 7[P-;8)tq  
after-hours dealing 市后交易 g%T
okl  
after-tax profit 税后盈利；税后利润；税后溢利 @]IRB1X  
agency agreement 代理协议 Odwf7>  
agency expenses 代理机构的开支 ;Q,t65+Am  
agency fee 代理费 %\-E R!b  
Agency Law 《代理法》 ;o'r@4^&$R  
agent 代理人；承销人 2]?=\_T  
agent of company 公司代理人 f.$[?Fi  
agent's fee 代理人费；经纪费 kh#QT_y  
aggregate 总计；总数；总体数字 ?;v\wx  
aggregate amount 总款额；总额 N@tKgx  
aggregate assets and liabilities 总体资产与负债 M.,D
XEZT  
aggregate at constant price 按固定价格计算的总体数字 [uGsF0#e  
aggregate demand 总需求 t O.5  
aggregate gross position 总持仓量 -5  
aggregate limit 总限额 .xwskzJ3  
aggregate of salaries tax 合计薪俸税 o}G`t Bz  
aggregate performance 总体表现；总体业绩 L,.~V
Ny-  
aggregate supply 总体供应 I;"pPJ3G  
aggregate surplus 总盈余 al}J^MJ  
aggregate total 整体总额 sM MtU@<x  
aggregate value 总值；合计价值 ?e6>dNw  
aggregated basis 合计基准 \~A qA!)6  
aggregated net chargeable income 合计应课税入息实额 VQqBo~  
aggregation 合并计算；合计；总和 "P#1=  
aggregation of incomes of husband and wife 夫妇入息合并计算 z]rr Q=dAA  
aggregation of property 财产的总和 Lfi6b%/z  
agio 差价；贴水 )aGSZ1`/  
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》 ,DE>:ARZ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment jr0j0$BF  
《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》 #0T/^ #  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 'm~=sC_uL  
《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》 DFWO5Y_  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment {aUTTEu  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 p&RC#wYu  
agreement for a settlement 授产协议 H}kSXKO8!8  
agreement for assignment 转让协议 TyIjDG6tM  
agreement for sale 售卖协议；买卖协议 F<b'{qf"  
agreement for sale and purchase 买卖协议 2rT^OGw6
  
agreement for the payment of interest 支付利息协议 -c]AS[(  
agreement for the repayment of money 还款协议 cg3}33Z;6  
agreement of reinsurance 再保险协议 g=4^u
*  
Agricultural Bank of China 中国农业银行 WqF,\y%W*  
air passenger departure tax 飞机乘客离境税 i:aW .QZ.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 3<W
%z]k@M  
airport tax 机场税 )%Fwfb  
alcohol duty 酒精税 ^C'0Y.H S  
alienation 让与；让渡；转让 SdYf^@%}F  
alimony 生活费；赡养费 ErNYiYLi]  
All Ordinaries Index [AOI] 所有普通股指数 7C7.}U  
all risks 全险；综合险 D`WRy}o  
All Sales Record for Stock Market 《股票市场成交报告》 1`7zYW&L  
Allied Capital Resources Limited 新联财务有限公司 4l  ZK@3  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
a,vS{434J  
allocation letter 拨款信件 i$E [@  
allocation of fund 分配款项；预留款项 1]G)41  
allocation of profit 利润分配；溢利分配 QKj0~ia 5  
allocation warrant 拨款令 FoK2h
!_  
allotment 分配；配股 :Mu*E5  
allotment notice 股份配售通知；配股通知 j-ej7  
allotment of shares 股份分配 nf /*n  
allowable 可获宽免；免税的 d{4;qM#  
allowable business loss 可扣除的营业亏损 EpAgKzVpJ  
allowable expenses 可扣税的支出  JaY"Wfc  
allowance 免税额；津贴；备抵；准备金 n6%`  
allowance for debts 债项的免税额 /J#(8p  
allowance for depreciation by wear and tear 耗损折旧免税额 vt#;j;liG  
allowance for funeral expenses 殡殓费的免税额 GjhTF|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \
2s`mCY  
allowance for repairs and outgoings 修葺及支出方面的免税额 z lr!  
allowance to debtor 给债务人的津贴 Tsg9,/vXM  
alteration of capital 资本更改 p' >i3T(  
alternate trustee 候补受托人 27eG8  
amalgamation 合并 |HK:\)L%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 yQ2=d5'V`  
ambit of charges 征税范围；收费范围 NGc~%
0n  
amended valuation 经修订的估值 Ki;SONSV~|  
American Commodities Exchange 美国商品交易所 92DM1~ *  
American Express Bank Limited 美国运通银行 0\%g@j-aD  
American Stock Exchange 美国证券交易所 -G,}f\Cg  
amortization 摊销 aZA``#p+  
amount due from banks 存放银行同业的款项 vamZKm~p  
amount due from banks abroad 存放海外银行同业的款项 !&VfOx:PN  
amount due from holding companies 控股公司欠款 6TW7E}a.  
amount due from local banks 存放本港银行同业的款项 =j,WQ66r3  
amount due to banks 银行同业的存款 [r/zBF-.  
amount due to banks abroad 海外银行同业的存款 TQ4@|S:OF  
amount due to holding companies 控股公司存款 \]9)%3I  
amount due to local banks 本港银行同业的存款 7PY$=L48A  
amount due to outport banks 外埠银行同业的存款 H-kX-7C  
amount for note issue 发行纸币的款额 rpT.n-H>%A  
amount of bond 担保契据的款额 bx3Q$|M?  
amount of consideration 代价款额 fW-C`x  
amount of contribution 供款数额 s\-,RQ1  
amount of indebtedness 负债款额 C%XO|
sP  
amount of principal of the loan 贷款本金额 PXb$]HV  
amount of rates chargeable 应征差饷数额 ":Dm/g  
amount of share capital 股本额 eM5?fE&!&  
amount of sums assured 承保款额 ix3LB!k<  
amount of variation 变动幅度 =hPXLCeC  
amount of vote 拨款数额 HxG8'G  
amount payable 应付款额 %=aKW[uq]  
amount receivable 应收款额 Z?axrGmg0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _Iy\,<  
analysis 分析 Ww7Ya]b.k  
ancillary risk 附属风险 ,EB}IG]  
annual account 周年帐目；周年帐目报表；年度决算；年结 <S@jf4  
annual accounting date 年结日期 Mbi]EZ  
annual allowance 每年免税额；年积金；年度津贴；年津 v4ot08 C  
annual balance 年度余额 Q.mJ7T~T  
annual disposable income 每年可动用收入 tb3VqFx  
annual estimates 周年预算 8|a./%gixs  
annual fee 年费 )kD
/ 8  
annual general meeting 周年大会 ]{>AU^=U  
annual growth rate 年增率；每年增长率 ~3&{`9Y  
annual long-term supplement 长期个案每年补助金 9j,g&G.K  
annual pensionable emolument 可供计算退休金的年薪 yeo&Qz2vU  
annual report 年报 %q{q.(M#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 OZ[YB  
annual return 周年报表；周年申报表；每年报税表格 /R)wM#&  
Annual Return Rules 《周年报表规则》 ,^(]zZh  
annual review of consumer prices 每年消费物价回顾 $<}c[Nm  
annual roll-forward basis 逐年延展方式 *ukyQZ9  
annual salary 年薪 aB9!}3@  
annual statement 年度报表；年度决算表 "W|A^@r}  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 iGN\ >m}  
annuitant 年金受益人 %`Re{%1;  
annuity 年金 !IxO''4  
annuity contract 年金合约 ._mep\#.:  
annuity on human life 人寿年金 yIMqQSt79z  
antecedent debt 先前的债项 8%?y)K^ D  
ante-dated cheque 倒填日期支票 :=*deZ<  
anticipated expenditure 预期开支 c
0!.ei  
anticipated net profit 预期纯利 J=4>zQ
LW  
anticipated revenue 预期收入 cr7MvXF-  
anti-inflation measure 反通货膨胀措施 7R+(3NU1A  
anti-inflationary stance 反通货膨胀立场 QrZ#<{,J5  
apparent deficit 表面赤字 Y+gY"  
apparent financial solvency 表面偿债能力 ~E<2gMKjO  
apparent partner 表面合伙人 ~(5r+Z}*`  
application for personal assessment 个人入息课税申请书 [}RoZB&I  
application of fund 资金应用 G dgL}"*F  
application to release as liquidator and to destruct the books of accounts and documents 92+8z
X  
申请免除清盘人职务及毁灭帐簿与文件 +n3I\7G>  
appointed actuary 委任精算师 wb-yAQ8  
appointed auditor 委任核数师；委任审计师 '`];=QY9pg  
appointed trustee 委任的受托人 &4#Zi.]  
appointer 委任人 s0kp(t!fiu  
apportioned pro rata 按比例分摊 q2GW3t  
apportionment 分配；分摊 Fe+ @;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lOIk$"Ne  
apportionment formula 分摊方程式 !<bw
g  
apportionment of estate duty 遗产税的分摊 E+td~&x  
appraisal 估价；评估 3Ob.OwA  
appreciable growth 可观增长 :5d>^6eoB?  
appreciable impact 显着影响 Rx%S<i;9  
appreciable increase 可观增长 tAX*CMW  
appreciation 增值；升值 ,Q`qnn&  
appreciation against other currencies 相对其他货币升值 . ,7bGY 1$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <hT\xBb:  
appreciation tax 增值税 "Fz.#U  
appropriation 拨款；拨用；拨付 ?J[3_!"t  
appropriation account 拨款帐目 %!|w(Povq  
Appropriation Bill 拨款法案 jDzQw>TX  
appropriation-in-aid system 补助拨款办法 h}b:-a  
approved assets 核准资产 Zg;$vIhn  
approved basket stock 认可一篮子证券 M5xJ_yjG  
approved budget 核准预算 zF&VzNR2  
approved charitable donation 认可慈善捐款 *zfgO pK  
approved charitable institution 认可慈善机构 6( HF
)z  
approved currency 核准货币；认可货币 .UyE|t4  
approved estimates 核准预算 jX53 owZ  
approved estimates of expenditure 核准开支预算 4=PjS<Lu8  
approved overseas insurer 核准海外保险人 $JE,u'JQ  
approved overseas trust company 核准海外信托公司 3;nOm =I  
approved pooled investment fund 核准汇集投资基金 5>532X(0  
approved provident fund scheme 认可公积金计划 D0. )%  
approved provision 核准拨款 Uj@th  
approved redeemable share 核准可赎回股份 TS<d?:  
approved regional stock 认可地区性证券 8tvmqe_G
 
approved retirement scheme 认可退休金计划 De$AJl  
approved subordinated loan 核准附属贷款 wjarQog5Y  
arbitrage 套戥；套汇；套利 "gJ?LojB<  
arbitrageur 套戥者；套汇者 X-pbSq~5  
arbitrary amount 临时款项 !oLn=  
arrangement 措施；安排；协定 Ik G&  
arrears 欠款 'C+cQLig@  
arrears of pay 欠付薪酬 m_NX[>&Y3  
arrears of revenue 逾期未收税款；逾期未收的帐项 \L
x=iKs<  
articles of association 组织章程；组织细则；组织章程细则 w$
2q00R>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 oqrx7
+0{  
ascertainment of profit 确定利润 ;p`1Y<d-O  
"Asia Clear" “亚洲结算系统” ttP7-
y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ^W |YE72Y  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 3o.x<G(  
Asian Development Fund [ADF] 亚洲发展基金 0b&#w  
Asian dollar bond 亚洲美元债券 ]xC56se  
Asian dollar market 亚洲美元市场 p_$^keOL  
Asian dollar rate 亚洲美元利率 ">V&{a-C4  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 U)}]Z@I-  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 SX4*804a_  
asked price 沽盘；喊价；索价；卖方报价 R >xd*A  
assessable income 应评税入息 *Pm
Zqe  
assessable loss 应评税亏损 )g5?5f;  
assessable profit 应评税利润 -jH|L{Iyq}  
assessable value 应评税值 @@d_F<Ym[  
assessed profit 估定利润 qHt/,w='Q  
assessed value 经评估价值 c3]t"TA,  
assessment 评税；评定；估价；评税单 hBgE%#`s  
assessment number 评税编号；估价编号 Z|$#  
assessment of additional tax 补加税评税 R%r bysP  
assessment of performance 业绩评估；实绩评价 (s8b?Ol/  
Assessor 评税主任 OB>Hiy   
asset price bubbles 资产价格泡沫 Bdo{zv&A  
asset-backed securities 具资产保证的证券 5es t  
assets accretion 资产增值 Nt>^2Mv   
assets and liabilities 资产与负债 y-<
.l=6A  
assets betterment statement 资产递增表；资产改进表 QM,#:m1o  
assets lending 实物放款；有抵押贷款 bY_'B5$.^2  
assets of the company passing on the death 死者去世时转移的公司资产 :saP :&  
assets pledged as security for liabilities 用作负债抵押的资产 }[+uHR6L  
assets portfolio 资产投资组合 OGZD$j  
assets price 资产价格 Xv1vq -cM  
assets quality 资产质素 WJ{Iv] }9  
assets realization 资产变现 vQWmHv\P  
assets refinancing arrangement 资产再集资安排 s'HsLe0|  
assets securitization 资产证券化 +\!.X_Ij  
assets situated outside Hong Kong 在香港以外地方的资产 ;|Cdq  
assets stripping 削减资产；拆卖资产 c^}G=Z1@  
assets value 资产值 xHgC':l(0  
assignee 承让人 &ALnE:F  
assignment 转让；转让书；转让契 Q2 q
~m8(  
assignment of interest 权益转让 U>tR:)  
assignment of letters patent and trade mark 专利证书及商标转让 5|*{~O|  
assignment of property 物业转让；物业转让书 
ETZf  
assignment right 转让权 9f~qD&~  
assignor 转让人 !y_FbJ8KC  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 qbyYNlXqm  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 *aErwGLB8  
associate member 附属会员 Q,?_;,I}  
associated body corporate 相联法人团体 6_mi9_w  
associated company 相联公司；联属公司 St5;X&Q  
associated corporation 相联法团 FjCGD4x1N  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] M?l v  
公认会计师公会〔英国〕 )kep:-wm  
Association of Futures Exchange Brokers 香港期货经纪协会 u X,n[u  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 (xgw';g  
association of underwriters 承保人组织 f*%kHfaXgN  
assumption of control 接管 4/ ` *mPW  
assurance 担保；保险；转易；转易书 Fk=SkSky  
assurance of interest 权益的转易 XG|N$~N+2  
at 19XX price 按一九ＸＸ年价格计算 x-i1:W9;  
at a discount 按赔价计算；按贴水价格计算；打折扣 tz;3  
at a premium 按溢价计算；按升水价格计算 X]y:uD{  
at call 通知付款；按通知 I>?oVY6M@u  
at constant market price 按固定市价计算 a0NiVF-m%  
at constant price 按固定价格计算 m%0-3c(  
at cost 按成本计算 Pd7\Q]of  
at current market price 按当时市价计算；按现时市价计算 {Zgd
  
at current price 按当时价格计算；按现时价格计算 Vn5T J
w  
at factor cost 按要素成本计算；按生产要素成本计算 A8f.h5~9  
at money-of-the-day price 按付款当日价格计算 <AU*lLZ  
at or better 按指定或较佳价位〔买卖指令〕 @43psq1  
at par 按面值计算；平价 4jXo5SkEJ  
at sight 见票即付 prZ ,4\  
at the close 按收市盘 _(-jk4 L  
at the opening 按开市盘 I)mB]j  
attestation 见证；见证条款 \%<M[r=  
at-the-money option 平价期权 1AAyzAP9`  
attorney 受权人；受托代表人 +W4}&S  
attornment 新拥有人承认书
k6CXuU  
attributable profit 可归属利润 ZVgfrvZP  
attributable share value 可归属股份价值 ^m z9sV  
Auckland Stock Exchange 奥克兰证券交易所 6*i**  
auction 拍卖 MZG
hN brd  
auctioneer 拍卖商 ?%5VaxWJ
 
audit 审计；核数 b`X''6  
Audit Commission 审计署 :|;@FkQ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] coAXYn  
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〕 c'2/C5  
audit review 帐目审查 .D W>c}1  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 N|DfE{,  
audited account 审计帐目；经审计的帐目 AM-bs^  
audited annual account 经审计的周年帐目 ~ *&\5rPb  
audited balance sheet 经审计的资产负债表 sqKx?r72  
auditor 核数师；核数主任；审计师 (H_dZL  
auditor's certificate 核数师证明书；审计师证明书 T >8P1p@A,  
auditor's report 核数师报告；审计师报告 !Ubm 586!  
Aussie bond 澳元债券 2iNLm6"  
austerity budget 紧缩预算 -$8
ew+  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 _^ENRk@  
Australia All Ordinaries Index 澳洲所有普通股票指数 e)uC  
Australian Dollar [AUD] 澳元 
m
[}P  
Australian Options Market 澳大利亚期权市场 z_>~=Mm  
Australian Securities Commission 澳洲证券事务监察委员会 |mtW)  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 uZ?P
{E,K  
Australian Stock Exchange 澳大利亚证券交易所 "VZ1LVI  
Austrian Schilling [ATS] 奥地利先令 +RJ{)Nec  
authentication 认证；鉴证 `bQ_eRw}  
authority to purchase 委托购买证；委购书 Xz4q^XJ  
authorization 认可；核准；授权；授权书 FQ>$Ps*a[  
authorization by direction 指示授权 
!R@LC  
authorization by instruction 指令授权 >SXSrXyYX  
authorization by warrant 令状授权 _9>,9aL  
authorization of unit trust 单位信托的认可 }<WJR Y6j  
authorized agent 指定代理人 eu5te0{G  
authorized capital 法定资本
F>\,`wP  
authorized clerk 出市员 ^8&}Nk[j  
authorized dealer 认可交易商 1]If< <  
authorized financial institution 认可财务机构 ^ =C>  
authorized fund 认可基金 S#GxKMO%  
authorized fund house 获授权的基金公司；认可基金公司 IRg2\Hq  
authorized institution 认可机构 SNqSp.>-U"  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 =b%f@x_U1  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 yepRJ%mp  
authorized insurer 获授权保险人；获认可承保人 CzV;{[?~;  
authorized investment 特准投资项目 ^\v]Ltd  
authorized person 获授权人 !sX$?P%U  
authorized representative 获授权代表 ,t 2CQ  
authorized share capital 法定股本 04U|Frc  
automated quotation system 自动报价系统 0'd@8]|H  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] im*sSz 0 (  
自动交易系统〔香港期货交易所有限公司〕 \>S.nW  
automatic adjustment mechanism 自动调整机制 6Y2,fW8i,  
automatic adjustment system 自动调整系统 oVw4M2!"K  
Automatic Clearing House 自动票据交换所 x[t?hl=:  
automatic exchange rates accumulation system 自动化汇率累集系统 -=lm`X<:  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 .!~ysy  
automatic teller machine [ATM] 自动柜员机 W_XFTqp^  
autopay 自动转帐 #N`'hPD}  
available assets 可用资产 6teu_FS  
available fiscal reserve 现存财政储备 P{dR pH|  
available profit 可用利润 E{6ku=2F  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 oRd{?I&NY  
average 平均；平均数；海损 #xmiUN,|  
average basic salary 平均基本薪金 ScJ:F-@>  
average consumer expenditure 平均消费开支；一般消费开支 :G#%+,  
average cost 平均成本 f
#h0O3  
average cost of land production 增辟土地平均成本 pXNhU88  
average daily turnover 平均每日成交额 tgBA(2/Co  
average daily wage rate 平均每日工资率 ZS:[ZehF  
average expenditure pattern 平均开支模式 CH+%q+I  
average growth rate 平均增长率 'tTlBf7#  
average net fixed assets 固定资产平均净值 Tyb_'|?rW  
average of relatives 相对价格平均数 IO#)r[JZ  
average price 平均价格 `*CoVx~fk  
average propensity to consume 平均消费倾向；一般消费倾向 'q9Ejig  
average propensity to save 平均储蓄倾向；一般储蓄倾向 8;=?F>]xn  
average rate 平均率 BfCib]V9C  
average revenue 平均收入；平均收益 Nj6Np^@sH  
average stock 平均库存；平均存货 w8o?wx*  
average yearly rent 平均年租 BCExhp  
avoidance of double taxation 避免双重课税 iP7KM*ks  
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 W6B o\UK  
suj}A  
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