一些有用的会计术语(也不知道发的地方对不对)A

A: ,~naKd.ZY  
A share Ａ股；甲类股份 dgpE3 37Lt  
abatement of tax 减税；减扣免税额 \,G9'c 'u  
ABN AMRO Bank N.V. 荷兰银行 1;$XX#7o  
above-the-line expenditure 线上项目支出；经常预算支出 aYaEy(m  
above-the-line receipt 线上项目收入；经常预算收入 -i:WA^yKgw  
ABSA Asia Limited 南非联合亚洲有限公司 XeI2<=@%  
absolute change 绝对数值变更 cZxY,UvYa  
absolute expenditure 实际开支 z;>$["t]6  
absolute guideline figure 绝对准则数字 C*b[J  
absolute interest 绝对权益 *uyP+f2O  
absolute order of discharge 绝对破产解除令 # -luE  
absolute profit margin 绝对利润幅度 ^qR|lA@=\  
absolute value 实值；绝对值 b!@PS$BTxq  
absolutely vested interest 绝对既得权益 ~r.R|f]IQ  
absorbed cost 已吸收成本；已分摊成本 (L*GU7m;  
absorption 吸收；分摊；合并 ?"9h-g3`x}  
absorption rate 吸收率；摊配率；分摊率 T06(Q[)  
ACB Finance Limited 亚洲商业财务有限公司 Q 84t=  
acceptable form of reciprocity 合理的互惠条件 D8wf`RUt  
acceptable rate 适当利率；适当汇率 W]oD(eZ  
acceptance agreement 承兑协议 z
)^|.  
acceptance for honour 参加承兑 2/*u$~  
acceptor 承兑人；接受人；受票人 ":udoVS!  
acceptor for honour 参加承兑人 N x&/p$d  
accident insurance 意外保险 ~|}]  
Accident Insurance Association of Hong Kong 香港意外保险公会 hi[nUG(OI  
accident insurance scheme 意外保险计划 8<C*D".T$  
accident year basis 意外年度基准 "V>}-G&  
accommodation 通融；贷款 #-;W|ib%z  
accommodation bill 通融票据；空头票据 1p.c6[9-  
accommodation party 汇票代发人 9Y,JYc#  
account balance 帐户余额；帐户结余 `MSig)V  
account book 帐簿 @vlP)"
 
account collected in advance 预收款项 F<I*?${[  
account current book 往来帐簿 M(I%y0  
account of after-acquired property 事后取得的财产报告 :0l+x0l}  
account of defaulter 拖欠帐目 " !EnQB=  
account payable 应付帐款 .kBkYK8*t  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,-e}Xw9  
account receivable 应收帐款  1c0'i  
account receivable report 应收帐款报表 -"I$$C  
account statement 结单；帐单；会计财务报表 Rs<q^w]  
account title 帐户名称；会计科目 ZG^<<V$h  
accountant's report 会计师报告 N55F5  
Accountant's Report Rules 会计师报告规则 epiviCYC  
accounting and auditing procedure 会计与审计程序；会计与核数程序 S1|u@d'  
Accounting Arrangements 《会计安排》 .]vb\N
BK7  
accounting basis 会计基础 ,j*9)  
accounting by Official Receiver 破产管理署署长呈交的帐目 0~ho/_  
Accounting Circular 《会计通告》 ;W?#l$R  
accounting class 会计类别 ;gZ ^c]\  
accounting date 记帐日期；会计结算日期 S&!(h {O  
accounting for money 款项核算 .2E/(VM  
Accounting Officer 会计主任 @ 8H$  
accounting period 会计报告期；会计期 2#.s{
Bv  
accounting policy 会计政策；会计方针 OeqKKVuQ  
accounting practice 会计惯例 ;A,X,f  
accounting principle 会计准则 +|LM"  
accounting record 会计记录 O-V|=t  
accounting report 会计报告 AmF[#)90P  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <r#FI8P;X  
Accounting Society of China 中国会计学会 |HmY`w6*z  
accounting statement 会计报表 %'iJVFF  
accounting system 会计制度；会计系统 @ual+=L  
accounting transaction 会计事项；帐务交易 ,'s}g,L  
accounting treatment 会计处理 FLWVI4*  
accounting year 会计年度 9A"s7iJ)  
accretion 增值；添加 Y$ jX  
accrual 应计项目；应累算数目 `<nxXsLe  
accrual basis 应计制；权责发生制 *tUOTA 3L  
accrual basis accounting 应计制会计；权责发生制会计 nFQuoU]ux  
accrue 应累算；应计 M@xU59$@  
accrued benefit 应累算利益 X84T F~2Y  
accrued charges 应计费用 qofAA!3z  
accrued cumulative preference share dividend 应累算的累积优先股股息 s\;/U|P_  
accrued expenses 应累算费用 MZV$YD^S  
accrued interest payable 应付利息；应计未付利息 v'i'I/  
accrued interest receivable 应收利息；应计未收利息 v[Q)L!J1  
accrued right 累算权益 6M >@DRZ'|  
accruing profit 应累算的利润 t5+p]7  
accumulated fiscal reserve 累积财政储备 1sHjM%  
accumulated profit 累积利润；滚存溢利 @-sWXz*W  
accumulated reserve 累积储备 ii?T:T@
 
accumulation of surplus income 累积收益盈余 PLk
S-B  
acquired assets 既得资产 ;eYG\uKC{  
acquisition 收购；购置；取得 i% 1UUI(W  
acquisition cost 购置成本 E]' f&0s  
acquisition expenses 购置费用 %6 *c40  
acquisition of 100% interest 收购全部股权 H7Q$k4\l  
acquisition of control 取得控制权 R,BJr y  
acquisition of fixed assets 购置固定资产 )
kWxp  
acquisition of shell “买壳” r-y;"h'  
acquisition price 收购价 3Z?ornS  
act of God 天灾 dx@dnWRT,  
acting partner 执事合伙人 f8;?WSGyD2  
active market 买卖活跃的市场；交投畅旺的市场；旺市 z,aMbgt  
active partner 积极参与的合伙人 gF,=rT1:>r  
active trading 交投活跃 T_D3WHp  
actual circulation 实际流通 >Hnm.?-AWl  
actual cost 实际成本 ?b+Y])SJK  
actual expenditure 实际开支；实际支出
94w)Yln  
actual income 实际入息；实际收入；实际收益 NF
&Sv  
actual market 现货市场 $eFMn$o  
actual price 现货价；实际价格 JN/=x2n.  
actual profit 实际利润 i M !`4  
actual quotation 实盘；实际价位；实际报价 6bPxEILm  
actual year basis 按实际年度计算 ?z.?(xZ 6  
actuals 实货 <YW)8J  
actuarial investigation 精算调查 BzfR8mD  
actuarial principle 精算原则 ;<M}ZL@m  
actuarial report 精算师报告 D\THe-Vtr  
Actuarial Society of Hong Kong 香港精算学会 <G}Lc  
actuarial valuation 精算师估值 vL@<l^`$0  
actuary 精算师 a]r+np]vTy  
ad referendum agreement 暂定协议；有待覆核的协定 MSmr7%g3D  
ad valorem duty 从价税；按值征税  4v`
/~a  
ad valorem duty system 从价税制 !MKecRG_  
ad valorem fee 从价费 /Z6lnm7wJ  
ad valorem tariff 从价关税 7*PBJt\  
additional allowance 额外免税额 vi}16V84l  
additional amount for unexpired risk 未过期风险的额外款额 ~pZ0B#K J  
additional assessable profit 补加应评税利润 PRU&y/zZmG  
additional assessment 补加评税 4z(~)
#'^  
additional commitment 额外承担 KyNu8s
k  
additional commitment vote 额外承担拨款 V| V9.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 c K\   
additional dependent parent allowance 供养父母额外免税额 |aP`hVm  
additional provision 额外拨款 Z4i))%or  
additional stamp duty 附加印花税 sm`c9[E  
additional tax 补加税罚款；补加税款 h}a}HabA  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 BI?, 3  
adjudged bankrupt 被裁定破产 \oWpyT _  
adjudicated bankrupt 裁定破产人 -|FHv+  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 X|a{Z*y;r*  
adjudication of bankruptcy 裁定破产；宣告破产 ]owgsR  
adjudication of insolvency 裁定无力偿还债务 nms[No?  
adjusted actual 经调整的实数；调整后的实数 )xy>:2!#Y  
adjusted current assets 经调整的流动资产；调整后的流动资产 ,y]-z8J  
adjusted figure 经调整的数字；调整后的数额 #ELeW3 S}  
adjusted liabilities 经调整的负债；调整后的负债 L(y
US)O  
adjusted loss 经调整的亏损；调整后的亏损 t}k:wzZ@  
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 `/[5/%  
adjusted profit 经调整的利润；调整后的利润 trDw|WA  
adjusted surplus 经调整的盈余额；调整后的盈余额 /p<9C?
 
adjusted value 经调整的价值；调整后的价值 =Q<VU/  
adjustment 调整；修订；理算〔保险〕 G{[w+ObX  
adjustment centre 调剂中心 )IcSdS0@M  
adjustment lag 调整过程的时间差距；调整时差 ~Y`ys[Z m  
adjustment mechanism 调整机制 yo[Sh6r/9b  
adjustment of loss 亏损调整 o6A$)m5V  
adjustment process 调整过程；调整程序 rhkKK_  
adjustment range 调整幅度 .L^*9Y0)  
administered exchange rate 受管制汇率 MJiVFfYW  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 -7&ywgxl  
administration expenses 行政费用 B/l^=u+-  
administration fee 手续费；行政费 oZ*?Uh*  
administration in bankruptcy 破产管理 XnP?hw%  
administration order 遗产管理令 ?+EAp"{j  
administrator 管理人；遗产管理人 RK.lzVaY  
administrator of the estate 遗产管理人 ta{24{?M\  
admission of debt 债项承认书 ^>E>\uz0v  
admission of proof 接纳债权证明 D\5+2 G  
advance 放贷款项；垫付款项；预支款项；预付款项 fof}I:vO  
advance account 暂支帐目；预付款帐户 UdrgUqq)  
advance compensation 预付补偿金 *{VC<<`  
advance from shareholder 股东垫款 pG"wQ  
advance pending reimbursement 预支以待日后付还 ]AA|BeL?|  
advanced economy 先进经济体系 zd%f5L('  
advancement 预付；预付财产 iYBc4'X  
advances warrant 垫款令 c/+6M  
advancing 贷出
:oy2mi;  
adverse balance 逆差 {x
g=Ym)  
adverse exchange 逆汇 We$ n  
advertisement addressed to shareholders 在报章刊登的致股东通告 :PBFFL
e  
advice for collection 托收通知书 ,G0"T~  
advice of drawing 提款通知书；汇票通知书 [KR%8[e  
advice of payment 付款通知 B{=DnB6  
Advisory Committee [Securities and Futures Commission] SWw!s&lP&  
谘询委员会〔证券及期货事务监察委员会〕 J.JD8o9sa  
Advisory Committee on Diversification 经济多元化谘询委员会 'a0M.*f}G  
affidavit 誓章；遗产申报誓章 ,iYhD-"'  
affidavit of no receipt 述明无收款的誓章 HsTY*^V  
affiliate 联号；联营公司；附属公司 R=.?el  
affiliated company 附属公司；联号；联营公司 xY]q[a?cy  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 9^DAlY,x.  
affordability 负担能力 w>*Jgc@A*  
African Development Bank [AfDB] 非洲开发银行 m7i_Iv  
after-acquired property 事后取得的财产 h._eP.W`  
after-hours dealing 市后交易 \%r0'
1f  
after-tax profit 税后盈利；税后利润；税后溢利 d:iJUVpr  
agency agreement 代理协议 w/ ~\NI  
agency expenses 代理机构的开支 I`oJ
OLV  
agency fee 代理费 d1_kw A2y  
Agency Law 《代理法》 ASov/<D_q  
agent 代理人；承销人 &Ih}"  
agent of company 公司代理人 <_8bAO8\  
agent's fee 代理人费；经纪费 )SP"V~^Wn  
aggregate 总计；总数；总体数字 'y!qrmMRr  
aggregate amount 总款额；总额 5|0/$ SWd*  
aggregate assets and liabilities 总体资产与负债 6p  }a!  
aggregate at constant price 按固定价格计算的总体数字 +x

{o
 
aggregate demand 总需求 >}f!. i  
aggregate gross position 总持仓量 o]tfvGvU*  
aggregate limit 总限额 ,{G\-(\  
aggregate of salaries tax 合计薪俸税 R\ 8[6H  
aggregate performance 总体表现；总体业绩 ##''d||u  
aggregate supply 总体供应 ZRYlm$C  
aggregate surplus 总盈余 YGPb8!  
aggregate total 整体总额 Zgh~7Z/  
aggregate value 总值；合计价值 <w}^Z}fpk&  
aggregated basis 合计基准 .!<yTh  
aggregated net chargeable income 合计应课税入息实额 p4IyKry,  
aggregation 合并计算；合计；总和
4tUoK[p  
aggregation of incomes of husband and wife 夫妇入息合并计算 ;{0alhMZ  
aggregation of property 财产的总和 h0m5oV  
agio 差价；贴水 U}:+Hz9
  
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》 xGr{ad.N  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment p#w8$Qjp  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 TU)Pi.Aa  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment h/A\QW8Sd  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ;]xc}4@=mg  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment _)<5c!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 uQbag]&j  
agreement for a settlement 授产协议 ;;i419  
agreement for assignment 转让协议 m$W2E.-$'#  
agreement for sale 售卖协议；买卖协议 zQ:nL*X'Z"  
agreement for sale and purchase 买卖协议 &a'mG=(K_c  
agreement for the payment of interest 支付利息协议 !BW!!/U  
agreement for the repayment of money 还款协议 qF^
P\cD
 
agreement of reinsurance 再保险协议 HOu$14g  
Agricultural Bank of China 中国农业银行 h #gI1(uL  
air passenger departure tax 飞机乘客离境税 +C;;4s)  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 [4C_iaE  
airport tax 机场税 HfH+U&  
alcohol duty 酒精税 1H
.;r(c  
alienation 让与；让渡；转让 ~]no7O4  
alimony 生活费；赡养费 ^W=hs9a+F  
All Ordinaries Index [AOI] 所有普通股指数 /L2ZI1v  
all risks 全险；综合险 KM)MUPr  
All Sales Record for Stock Market 《股票市场成交报告》 c
Xt&k  
Allied Capital Resources Limited 新联财务有限公司 |1 qrU(  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 J V}
7c$_  
allocation letter 拨款信件 8IL5:7H8  
allocation of fund 分配款项；预留款项 v -)<nox  
allocation of profit 利润分配；溢利分配 <(TAA15Xol  
allocation warrant 拨款令 Ep;?%o,G  
allotment 分配；配股 0LC]%x+"  
allotment notice 股份配售通知；配股通知 Zjn1,\(t~u  
allotment of shares 股份分配 rtJ@D2Hj^  
allowable 可获宽免；免税的 ]U~{?K'g@j  
allowable business loss 可扣除的营业亏损 e`][zx  
allowable expenses 可扣税的支出 Ff0V6j)ji  
allowance 免税额；津贴；备抵；准备金 6(?@B^S>2  
allowance for debts 债项的免税额 ^F?B_'  
allowance for depreciation by wear and tear 耗损折旧免税额 x&u@!# d]  
allowance for funeral expenses 殡殓费的免税额 7>@0nHec  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 20$Tky_  
allowance for repairs and outgoings 修葺及支出方面的免税额 ik?IC$*n3i  
allowance to debtor 给债务人的津贴 ^y ', l  
alteration of capital 资本更改 B!`.,3  
alternate trustee 候补受托人 BQUYT/$(  
amalgamation 合并 a'-xCV|^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r UZN$="N  
ambit of charges 征税范围；收费范围 ?nu<)~r53  
amended valuation 经修订的估值 J R~s`>2  
American Commodities Exchange 美国商品交易所 SkipP
EhA  
American Express Bank Limited 美国运通银行 COWlsca  
American Stock Exchange 美国证券交易所 xzz@Wc^_  
amortization 摊销 M@q)\UQ'  
amount due from banks 存放银行同业的款项 $A74V[1^  
amount due from banks abroad 存放海外银行同业的款项 kz1Z K  
amount due from holding companies 控股公司欠款 t':*~b{V@7  
amount due from local banks 存放本港银行同业的款项 WH $*\IGJL  
amount due to banks 银行同业的存款 Z^mIGy}  
amount due to banks abroad 海外银行同业的存款 uGl
z|C  
amount due to holding companies 控股公司存款 M>RLS/r>d  
amount due to local banks 本港银行同业的存款 23;\l   
amount due to outport banks 外埠银行同业的存款 OB(~zUe.R  
amount for note issue 发行纸币的款额 `+KLE(]vyH  
amount of bond 担保契据的款额 U!"RfRD.<  
amount of consideration 代价款额 S
)2Uoj  
amount of contribution 供款数额 hZe9Y?)  
amount of indebtedness 负债款额 3PzF^8KJ  
amount of principal of the loan 贷款本金额 )086u8w )y  
amount of rates chargeable 应征差饷数额 bX`]<$dr3  
amount of share capital 股本额 xU.Ymq& 5  
amount of sums assured 承保款额 *0a7H$iQ(]  
amount of variation 变动幅度 S +73 /Vs  
amount of vote 拨款数额 bw#\"uJ  
amount payable 应付款额 s5d[sx  
amount receivable 应收款额 tUfze9m  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 odcrP\S  
analysis 分析 jP3~O  
ancillary risk 附属风险 n n8N 9w  
annual account 周年帐目；周年帐目报表；年度决算；年结 
L<<v   
annual accounting date 年结日期 h*[sV  
annual allowance 每年免税额；年积金；年度津贴；年津 CS"k0V44}  
annual balance 年度余额 ? zic1i  
annual disposable income 每年可动用收入 y(K:,CI  
annual estimates 周年预算 b$Bq#vdg:  
annual fee 年费 <C*%N;F5R  
annual general meeting 周年大会 }2?-kj7  
annual growth rate 年增率；每年增长率 Si#XF[/  
annual long-term supplement 长期个案每年补助金 _{i-.
;K  
annual pensionable emolument 可供计算退休金的年薪 ).C>>1ZC  
annual report 年报 
k|_ >I  
Annual Report on the Consumer Price Index 《消费物价指数年报》 mxvV~X%  
annual return 周年报表；周年申报表；每年报税表格 a5g1.6hF  
Annual Return Rules 《周年报表规则》 sD XJXJZ  
annual review of consumer prices 每年消费物价回顾 X.)1>zk  
annual roll-forward basis 逐年延展方式 #>$w9}gFi  
annual salary 年薪 =6w(9O  
annual statement 年度报表；年度决算表 8=sMmpB 7u  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 g
'eJN  
annuitant 年金受益人 {}PBYXR  
annuity 年金 zgpvI~Ck  
annuity contract 年金合约 ~]K<Vh`  
annuity on human life 人寿年金 7XIG ne%v  
antecedent debt 先前的债项 }W]k1Bsx  
ante-dated cheque 倒填日期支票 f7]C1!]  
anticipated expenditure 预期开支
f%d =X>_  
anticipated net profit 预期纯利 2-wvL&pi)  
anticipated revenue 预期收入 l]e7  
anti-inflation measure 反通货膨胀措施 @2$iFZq~  
anti-inflationary stance 反通货膨胀立场 %eqL)pC]  
apparent deficit 表面赤字 oxqD/fY  
apparent financial solvency 表面偿债能力 Zf`ddT  
apparent partner 表面合伙人 j~9,Ct  
application for personal assessment 个人入息课税申请书 0.t1p(x;  
application of fund 资金应用 W&k2z,|  
application to release as liquidator and to destruct the books of accounts and documents TH}
+'m  
申请免除清盘人职务及毁灭帐簿与文件 O~g0R6M6e  
appointed actuary 委任精算师 w`0r`\#V/  
appointed auditor 委任核数师；委任审计师 G|]39/OO3{  
appointed trustee 委任的受托人 6sRKbp|r7  
appointer 委任人 Uw_z9ZL  
apportioned pro rata 按比例分摊 _RzcMX  
apportionment 分配；分摊 [+$o`0q;N?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i_;]UvP  
apportionment formula 分摊方程式 !;C *Wsp}  
apportionment of estate duty 遗产税的分摊 2KmPZ&r  
appraisal 估价；评估 o[eIwGxZ  
appreciable growth 可观增长 _9zydtw  
appreciable impact 显着影响 6JL:p{RLi  
appreciable increase 可观增长
v:] AS:  
appreciation 增值；升值 K_~SJbl  
appreciation against other currencies 相对其他货币升值 [R[Suf  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F{aM6I  
appreciation tax 增值税 vV9q5Bj:  
appropriation 拨款；拨用；拨付 YVL
aO*(f  
appropriation account 拨款帐目 V0WFh=CM@  
Appropriation Bill 拨款法案 q^w3n2
 
appropriation-in-aid system 补助拨款办法 n
\y%5J+  
approved assets 核准资产 ~v<,6BS<$Z  
approved basket stock 认可一篮子证券 u kKp,1xz  
approved budget 核准预算 DPsf]  
approved charitable donation 认可慈善捐款 r5?qz<WW~  
approved charitable institution 认可慈善机构 7e-l`]  
approved currency 核准货币；认可货币 #G ZGk?  
approved estimates 核准预算 ]LhNP}c  
approved estimates of expenditure 核准开支预算 &ExYul  
approved overseas insurer 核准海外保险人 !Q5ip'
L  
approved overseas trust company 核准海外信托公司 d6k`=Hlg  
approved pooled investment fund 核准汇集投资基金 0SziTM  
approved provident fund scheme 认可公积金计划 d<v>C-nk%  
approved provision 核准拨款 ]jS+ItL@  
approved redeemable share 核准可赎回股份 :3Z"Qk$uR  
approved regional stock 认可地区性证券 fOyLBixR  
approved retirement scheme 认可退休金计划 VXAgp6  
approved subordinated loan 核准附属贷款 zZ=.riK  
arbitrage 套戥；套汇；套利 :xT=uE.I  
arbitrageur 套戥者；套汇者 Gv}h/zu-  
arbitrary amount 临时款项 9m fYB  
arrangement 措施；安排；协定 DNaU mz  
arrears 欠款 7L:$Amb_F  
arrears of pay 欠付薪酬 ;-d :!*  
arrears of revenue 逾期未收税款；逾期未收的帐项 M-df Gk  
articles of association 组织章程；组织细则；组织章程细则 >p 7e6%  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Mc6?]wDB]  
ascertainment of profit 确定利润 a{6rQ  
"Asia Clear" “亚洲结算系统” HJ*W3Mg  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 a[GlqaQy+-  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 B/Lx,

 
Asian Development Fund [ADF] 亚洲发展基金 _6 ~/`_(KP  
Asian dollar bond 亚洲美元债券 vxo iPqo  
Asian dollar market 亚洲美元市场 /*lSpsBn  
Asian dollar rate 亚洲美元利率 &6E^<v?]  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 'N0/;k0ax  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 )nS;]7pB@  
asked price 沽盘；喊价；索价；卖方报价 d\V\,%&.  
assessable income 应评税入息 PU^Z7T);  
assessable loss 应评税亏损 s!2pOH!u
 
assessable profit 应评税利润 h30~2]hH  
assessable value 应评税值 ds4)Nk4%O  
assessed profit 估定利润 h2Z Gh  
assessed value 经评估价值 iCIu]6  
assessment 评税；评定；估价；评税单 zrt8ze=Su  
assessment number 评税编号；估价编号 a-,BBM8|  
assessment of additional tax 补加税评税 @"H+QVJ@  
assessment of performance 业绩评估；实绩评价 P~:W+!@5v  
Assessor 评税主任 '+|{4-V  
asset price bubbles 资产价格泡沫 m(8t |~S  
asset-backed securities 具资产保证的证券 $N=A,S  
assets accretion 资产增值 G~e`O,
+  
assets and liabilities 资产与负债 y@G5I>v  
assets betterment statement 资产递增表；资产改进表 %97IXrE  
assets lending 实物放款；有抵押贷款 T
UiXE~8=  
assets of the company passing on the death 死者去世时转移的公司资产 :(Feg2c  
assets pledged as security for liabilities 用作负债抵押的资产 t HPC  
assets portfolio 资产投资组合 g4I&3 M  
assets price 资产价格 oM$EQd`7  
assets quality 资产质素 }9Z?UtS  
assets realization 资产变现 % j7lLSusX  
assets refinancing arrangement 资产再集资安排 r 8,6qP[  
assets securitization 资产证券化 @`?"#^jT  
assets situated outside Hong Kong 在香港以外地方的资产 lYeot8  
assets stripping 削减资产；拆卖资产 X.g")Bt7  
assets value 资产值 )=X8kuB~  
assignee 承让人 ^m{kn8  
assignment 转让；转让书；转让契 !+T+BFw.  
assignment of interest 权益转让 %?C{0(Z{  
assignment of letters patent and trade mark 专利证书及商标转让 gRKmfJ*u  
assignment of property 物业转让；物业转让书 +MeEy{;  
assignment right 转让权 fdN-Zq@'  
assignor 转让人 t.>vLzrU  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 >'8.>f  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 3Cwqy#X#8  
associate member 附属会员 VWmZ|9Ri  
associated body corporate 相联法人团体 o;\0xuM@  
associated company 相联公司；联属公司 2HMlh.R(C  
associated corporation 相联法团 Srz.-,2PF  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 8Hs>+Udl  
公认会计师公会〔英国〕 Y'Jb@l`$-  
Association of Futures Exchange Brokers 香港期货经纪协会 ^^%sPtp  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ~^IS{
1  
association of underwriters 承保人组织 /z,sM"d  
assumption of control 接管 8sg8gBt  
assurance 担保；保险；转易；转易书 QKbX^C  
assurance of interest 权益的转易 ZV_Z)<  
at 19XX price 按一九ＸＸ年价格计算 '\dFhYs{*  
at a discount 按赔价计算；按贴水价格计算；打折扣 dLal15Pb  
at a premium 按溢价计算；按升水价格计算 ~c`@uGw  
at call 通知付款；按通知 ![:S~x1  
at constant market price 按固定市价计算 +?(2-RBd  
at constant price 按固定价格计算 n4ce)N@  
at cost 按成本计算 <<w $Ur  
at current market price 按当时市价计算；按现时市价计算 zpIl'/i  
at current price 按当时价格计算；按现时价格计算
2:/'  
at factor cost 按要素成本计算；按生产要素成本计算 M&y!w 
 
at money-of-the-day price 按付款当日价格计算 #=b_!~:%  
at or better 按指定或较佳价位〔买卖指令〕 ((Ec:(:c  
at par 按面值计算；平价 rFn;z}J2
 
at sight 见票即付 gV!Eotq  
at the close 按收市盘 Ab-S*|B  
at the opening 按开市盘 * "ER8\  
attestation 见证；见证条款 PT|^RF%fT  
at-the-money option 平价期权 QM9~O#rL  
attorney 受权人；受托代表人 < 7zyRm@S  
attornment 新拥有人承认书 g^^%4Y  
attributable profit 可归属利润 fh )QX  
attributable share value 可归属股份价值 IJo`O  
Auckland Stock Exchange 奥克兰证券交易所 ?a~=CC@  
auction 拍卖 P
QXyu1  
auctioneer 拍卖商 [FC7+ Ey^  
audit 审计；核数 7|T5N[3?l,  
Audit Commission 审计署 @C7S^|eo  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] m^O:k"+!  
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〕 McxJ C<  
audit review 帐目审查 _W]2~9  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 .?_wcp=  
audited account 审计帐目；经审计的帐目 N*lq)@smq  
audited annual account 经审计的周年帐目 [={pFq`  
audited balance sheet 经审计的资产负债表 (OYR, [*  
auditor 核数师；核数主任；审计师 6k42>e*p  
auditor's certificate 核数师证明书；审计师证明书 Q{H88g^=J  
auditor's report 核数师报告；审计师报告 \h :Rw|  
Aussie bond 澳元债券 Zo;@StN3}T  
austerity budget 紧缩预算 =1^Ru*G  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ~DPg):cZ  
Australia All Ordinaries Index 澳洲所有普通股票指数 8b(UqyV  
Australian Dollar [AUD] 澳元 +fAAkO*GP  
Australian Options Market 澳大利亚期权市场 . %tc7`k8  
Australian Securities Commission 澳洲证券事务监察委员会 ).N}x^  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 TpZ) wC  
Australian Stock Exchange 澳大利亚证券交易所 8:L%-  
Austrian Schilling [ATS] 奥地利先令 NV*aHci  
authentication 认证；鉴证 CTR|b}!  
authority to purchase 委托购买证；委购书 Zx55mSfx:  
authorization 认可；核准；授权；授权书 8S@ ~^D  
authorization by direction 指示授权 @+Berb  
authorization by instruction 指令授权 Otn,(j;u  
authorization by warrant 令状授权 k^]+I%?Q  
authorization of unit trust 单位信托的认可 Fmt5"3B  
authorized agent 指定代理人 \@['V   
authorized capital 法定资本 rd0BvQ9TK  
authorized clerk 出市员 2j4VW0:  
authorized dealer 认可交易商 K,|Gtaa~  
authorized financial institution 认可财务机构 s3_i5,y  
authorized fund 认可基金 Z=R>7~H  
authorized fund house 获授权的基金公司；认可基金公司 w^p 'D{{  
authorized institution 认可机构 qp  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 /I$g.f/#  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 F]z xx  
authorized insurer 获授权保险人；获认可承保人 ;r- \h1iA'  
authorized investment 特准投资项目 ]Vl*!,(i  
authorized person 获授权人 =^q:h<  
authorized representative 获授权代表 O<iE,PN)  
authorized share capital 法定股本 *u 3K8"XZ  
automated quotation system 自动报价系统 6peO9]Zy  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Nh]eZ3O  
自动交易系统〔香港期货交易所有限公司〕 a%;$l_wVT:  
automatic adjustment mechanism 自动调整机制 *J8j_-i,R  
automatic adjustment system 自动调整系统 6rt.ec(  
Automatic Clearing House 自动票据交换所 .4_EaQ;jX  
automatic exchange rates accumulation system 自动化汇率累集系统 isDBNXV:  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 8\. #  
automatic teller machine [ATM] 自动柜员机 0D|^S<z6  
autopay 自动转帐 vay_QxB5  
available assets 可用资产 V{{b^y  
available fiscal reserve 现存财政储备 wRnt$1  
available profit 可用利润 e0j*e7$  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 exTpy  
average 平均；平均数；海损 AJ^9[j}  
average basic salary 平均基本薪金 b,KQG|k  
average consumer expenditure 平均消费开支；一般消费开支 T9RR. ng  
average cost 平均成本 /ta-jOcRH&  
average cost of land production 增辟土地平均成本 ~6
kEpa  
average daily turnover 平均每日成交额 R7Zx
S  
average daily wage rate 平均每日工资率 cEve70MV  
average expenditure pattern 平均开支模式 h+,zfVJu  
average growth rate 平均增长率 2B=yT8  
average net fixed assets 固定资产平均净值 :~zK0v"  
average of relatives 相对价格平均数  Cj_cu  
average price 平均价格 UR1U; k  
average propensity to consume 平均消费倾向；一般消费倾向 7AV!v`  
average propensity to save 平均储蓄倾向；一般储蓄倾向 2P!Pbl<  
average rate 平均率 s7(mNpo  
average revenue 平均收入；平均收益 R\A5f\L9  
average stock 平均库存；平均存货 iW-w?!>|m  
average yearly rent 平均年租 2[r#y1ro  
avoidance of double taxation 避免双重课税 ysGK5kFz  
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 a7%5Qg9B;  
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