一些有用的会计术语(也不知道发的地方对不对)A

A: "Z-YZ>2  
A share Ａ股；甲类股份 `]/0&S  
abatement of tax 减税；减扣免税额 q-+_Y `_\  
ABN AMRO Bank N.V. 荷兰银行 ]^QO^{Sz  
above-the-line expenditure 线上项目支出；经常预算支出 mw\
Pv|  
above-the-line receipt 线上项目收入；经常预算收入 _Vt CC
/  
ABSA Asia Limited 南非联合亚洲有限公司 ^/$U(4  
absolute change 绝对数值变更 2(9~G|C.  
absolute expenditure 实际开支 07,&weQ  
absolute guideline figure 绝对准则数字 4(8BWP~.y2  
absolute interest 绝对权益 O<?.iF%  
absolute order of discharge 绝对破产解除令 7VfPS5se  
absolute profit margin 绝对利润幅度 U\"FYTC  
absolute value 实值；绝对值 =MmAnjo  
absolutely vested interest 绝对既得权益 jhka;m  
absorbed cost 已吸收成本；已分摊成本 FaG&U  
absorption 吸收；分摊；合并 <M,=(p{  
absorption rate 吸收率；摊配率；分摊率 FeZGPxc~  
ACB Finance Limited 亚洲商业财务有限公司 gJOD+~  
acceptable form of reciprocity 合理的互惠条件 9*[!ux7h  
acceptable rate 适当利率；适当汇率 yV)9KGV+:  
acceptance agreement 承兑协议 z) "(&__  
acceptance for honour 参加承兑 ~=$d>ZNQ  
acceptor 承兑人；接受人；受票人 r{Z4ifSl(  
acceptor for honour 参加承兑人 mr XmM<  
accident insurance 意外保险 i%r+/D)KvG  
Accident Insurance Association of Hong Kong 香港意外保险公会 Z4T{CwD`D  
accident insurance scheme 意外保险计划 L5]uT`Twa  
accident year basis 意外年度基准 qI2&a$Zb$  
accommodation 通融；贷款 `k9a$@X
g  
accommodation bill 通融票据；空头票据 )6U^!95  
accommodation party 汇票代发人 Xc
G   
account balance 帐户余额；帐户结余 Y0o{@)Y:  
account book 帐簿 eqU y>  
account collected in advance 预收款项 7<93n`byM  
account current book 往来帐簿 o-<.8Z}>at  
account of after-acquired property 事后取得的财产报告 W;P8'_2Y  
account of defaulter 拖欠帐目 G=KXA'R)1.  
account payable 应付帐款 TJ0;xn6o  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 s)kr=zdyo  
account receivable 应收帐款 ~<3J9\z1  
account receivable report 应收帐款报表 >\s+A2P  
account statement 结单；帐单；会计财务报表 ,Y0qGsV  
account title 帐户名称；会计科目 _6\"U5*Y  
accountant's report 会计师报告 nX+c HF  
Accountant's Report Rules 会计师报告规则 vyruUYFWe  
accounting and auditing procedure 会计与审计程序；会计与核数程序 xGw|@d  
Accounting Arrangements 《会计安排》 GrM`\MIO  
accounting basis 会计基础 i#Z#(D `m  
accounting by Official Receiver 破产管理署署长呈交的帐目 f"G-',O<  
Accounting Circular 《会计通告》 (U|WP%IM'  
accounting class 会计类别 Ap
<j;s4`  
accounting date 记帐日期；会计结算日期 Ce@"+k+w  
accounting for money 款项核算 e,@5`aYHM@  
Accounting Officer 会计主任 bxAHzOB(\  
accounting period 会计报告期；会计期 7$JE+gL/7  
accounting policy 会计政策；会计方针 {$_Gjv  
accounting practice 会计惯例 mFuHZ)iQG  
accounting principle 会计准则 i[n3ILn  
accounting record 会计记录 }^*m0`H  
accounting report 会计报告 tAS[T9B  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -N1X=4/fg  
Accounting Society of China 中国会计学会 "1-z'TV=  
accounting statement 会计报表 S2~im?^21  
accounting system 会计制度；会计系统 _j\8u`^n  
accounting transaction 会计事项；帐务交易 e
OUEhpE  
accounting treatment 会计处理 PED5>90  
accounting year 会计年度 /9 |BAQ:v;  
accretion 增值；添加 A7GWU{i  
accrual 应计项目；应累算数目 V`"Cd?R0Z  
accrual basis 应计制；权责发生制 .2*h!d)E  
accrual basis accounting 应计制会计；权责发生制会计 f.ws\^v%  
accrue 应累算；应计 &MJ`rj[%  
accrued benefit 应累算利益 BVxk}#d  
accrued charges 应计费用 iY3TB|tMt  
accrued cumulative preference share dividend 应累算的累积优先股股息 oSkvTK$&i  
accrued expenses 应累算费用 xZ`h8  
accrued interest payable 应付利息；应计未付利息 *XluVochrb  
accrued interest receivable 应收利息；应计未收利息 +qM2&M  
accrued right 累算权益 z_nY>_L83*  
accruing profit 应累算的利润 6G>loNM^  
accumulated fiscal reserve 累积财政储备 mZL0<v
U@^  
accumulated profit 累积利润；滚存溢利 )bK3%>H#  
accumulated reserve 累积储备 W-4R;!42  
accumulation of surplus income 累积收益盈余 li%A?_/m<&  
acquired assets 既得资产 t^g+nguz  
acquisition 收购；购置；取得 \_t[\&.a}  
acquisition cost 购置成本 -@mcu{&  
acquisition expenses 购置费用 G,,f' >  
acquisition of 100% interest 收购全部股权 d+&w7/F  
acquisition of control 取得控制权 4-W~1  
acquisition of fixed assets 购置固定资产 OT}P0 ~4s  
acquisition of shell “买壳”
y6gao
j  
acquisition price 收购价 z/f0.RJ  
act of God 天灾 L [X"N  
acting partner 执事合伙人 fWl #CI\]  
active market 买卖活跃的市场；交投畅旺的市场；旺市 3F{R$M}  
active partner 积极参与的合伙人 MZdj!(hO  
active trading 交投活跃 wo\O0?d3{  
actual circulation 实际流通 Xrzpn&Y=#  
actual cost 实际成本 F
)=*Ga  
actual expenditure 实际开支；实际支出 rVDOco+w  
actual income 实际入息；实际收入；实际收益 2mfG:^^c  
actual market 现货市场 x3 01uf[  
actual price 现货价；实际价格 Q`z2SYz>  
actual profit 实际利润 9PJnKzQ4  
actual quotation 实盘；实际价位；实际报价 muIJeQ.C  
actual year basis 按实际年度计算 Rh{`#dI~=  
actuals 实货 w,;ox2  
actuarial investigation 精算调查 $qM&iI-l0  
actuarial principle 精算原则 OA&r8WK3  
actuarial report 精算师报告 :VlMszy}B3  
Actuarial Society of Hong Kong 香港精算学会 E[A
o*  
actuarial valuation 精算师估值 6'jgjWEe3&  
actuary 精算师 4+F@BxpB  
ad referendum agreement 暂定协议；有待覆核的协定 M8f[ck  
ad valorem duty 从价税；按值征税 \}; 4rm}V  
ad valorem duty system 从价税制 k~=P0";  
ad valorem fee 从价费 _ IlRZ}
f  
ad valorem tariff 从价关税 9oj0X>| 1  
additional allowance 额外免税额 nSq$,tk(  
additional amount for unexpired risk 未过期风险的额外款额 Bh()?{q  
additional assessable profit 补加应评税利润 GCp90  
additional assessment 补加评税 d"}lh:L9  
additional commitment 额外承担 gyOAvx  
additional commitment vote 额外承担拨款 }C5Fvy6uz  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 /_tN&[  
additional dependent parent allowance 供养父母额外免税额 YG6Y5j[-X~  
additional provision 额外拨款 HK`r9frn  
additional stamp duty 附加印花税 pzxlh(a9  
additional tax 补加税罚款；补加税款 ~!'T!g%C  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 F-2Q3+7$  
adjudged bankrupt 被裁定破产 /D;cm  
adjudicated bankrupt 裁定破产人 ^2"w5F  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %WtF\p  
adjudication of bankruptcy 裁定破产；宣告破产 SQDc%I>b  
adjudication of insolvency 裁定无力偿还债务 ,sltB3f  
adjusted actual 经调整的实数；调整后的实数 P$
"s*otr  
adjusted current assets 经调整的流动资产；调整后的流动资产 b:x*H
jf  
adjusted figure 经调整的数字；调整后的数额 m0JJPB
p  
adjusted liabilities 经调整的负债；调整后的负债 kvam`8SeL  
adjusted loss 经调整的亏损；调整后的亏损 /1?{,Das=  
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 `k3s
l 0z%  
adjusted profit 经调整的利润；调整后的利润 Mqm9i  
adjusted surplus 经调整的盈余额；调整后的盈余额 Y$
FhV~m  
adjusted value 经调整的价值；调整后的价值 gTg[!}_;\N  
adjustment 调整；修订；理算〔保险〕 >UV?nXP}  
adjustment centre 调剂中心 0|]qWcD  
adjustment lag 调整过程的时间差距；调整时差 2\G[U#~bi  
adjustment mechanism 调整机制 r,wC5%&Za  
adjustment of loss 亏损调整 Q-||A  
adjustment process 调整过程；调整程序 |O[ I=!  
adjustment range 调整幅度 0t)5KO  
administered exchange rate 受管制汇率 $2$jV1s  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 3OJGBiDAr  
administration expenses 行政费用 1b8}TG2  
administration fee 手续费；行政费 ?n
D]p!  
administration in bankruptcy 破产管理 QMwV6cA  
administration order 遗产管理令 CA,2&v"  
administrator 管理人；遗产管理人 p}q]G
J  
administrator of the estate 遗产管理人 vJuL+'[i  
admission of debt 债项承认书  T_<:  
admission of proof 接纳债权证明 h]k1vp)Q y  
advance 放贷款项；垫付款项；预支款项；预付款项 ^6 \@$  
advance account 暂支帐目；预付款帐户 Uk4G9}I  
advance compensation 预付补偿金 y1Y  
advance from shareholder 股东垫款 __ G=xf  
advance pending reimbursement 预支以待日后付还 G
X%r-  
advanced economy 先进经济体系 &M2fcw?  
advancement 预付；预付财产 $K_-I8e|  
advances warrant 垫款令 TGI`}#  
advancing 贷出 Y2(,E e2  
adverse balance 逆差 M[^EHa<i  
adverse exchange 逆汇 ?1Uq ud  
advertisement addressed to shareholders 在报章刊登的致股东通告 ;i&t|5y~  
advice for collection 托收通知书 1#nY Z%  
advice of drawing 提款通知书；汇票通知书 l!%V&HJV  
advice of payment 付款通知 _j|U>s   
Advisory Committee [Securities and Futures Commission] HvW6=d(#  
谘询委员会〔证券及期货事务监察委员会〕 FyRr/0C>  
Advisory Committee on Diversification 经济多元化谘询委员会 J%8hf%!ud  
affidavit 誓章；遗产申报誓章 l,ra
24  
affidavit of no receipt 述明无收款的誓章 c~ Q5A  
affiliate 联号；联营公司；附属公司 I3dUI~}u  
affiliated company 附属公司；联号；联营公司 je=XZ's,i~  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
me@EKspX  
affordability 负担能力 ]wV_xZ)l^A  
African Development Bank [AfDB] 非洲开发银行 ]?~[!&h  
after-acquired property 事后取得的财产 "qw.{{:tf  
after-hours dealing 市后交易 A"~Oi  
after-tax profit 税后盈利；税后利润；税后溢利 BV]$= e'  
agency agreement 代理协议 wQ\bGBks  
agency expenses 代理机构的开支 =[`gfw  
agency fee 代理费 -
_BjzA|  
Agency Law 《代理法》 .$ 5*v  
agent 代理人；承销人 ~{[,0,lWU  
agent of company 公司代理人 :bz;_DZP  
agent's fee 代理人费；经纪费
BzI(  
aggregate 总计；总数；总体数字 A7TV-eWG  
aggregate amount 总款额；总额 %(g!,!l)  
aggregate assets and liabilities 总体资产与负债 JO\KTWtjO  
aggregate at constant price 按固定价格计算的总体数字 5} 1qo7;  
aggregate demand 总需求 5>~q4t)6z}  
aggregate gross position 总持仓量 ^c:I]_Ww  
aggregate limit 总限额 ;ZR^9%+y9  
aggregate of salaries tax 合计薪俸税 |}<!O@<|  
aggregate performance 总体表现；总体业绩 n)R[T.E)+  
aggregate supply 总体供应 vPx#TXY=b}  
aggregate surplus 总盈余 ;f2<vp;U  
aggregate total 整体总额 
CV*  
aggregate value 总值；合计价值 N~9zQ  
aggregated basis 合计基准 %QX"oRMn0  
aggregated net chargeable income 合计应课税入息实额 hr/|Fn+kA  
aggregation 合并计算；合计；总和 _kQOax{c/  
aggregation of incomes of husband and wife 夫妇入息合并计算 >`+lEob  
aggregation of property 财产的总和 ou[Wz{  
agio 差价；贴水 NucLf6  
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》 . "`f~s\G  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 3y-P-NI~=  
《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》 }62Q{>`  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment $"`e^J9!!  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 TV(%e4U=  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <"!'>ZUt  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 P;p;o]  
agreement for a settlement 授产协议 B{lL}"++0  
agreement for assignment 转让协议 (t"rzH  
agreement for sale 售卖协议；买卖协议 wy?Hp*E  
agreement for sale and purchase 买卖协议 qim|=  
agreement for the payment of interest 支付利息协议 5S&^mj-9  
agreement for the repayment of money 还款协议 uN(N2m  
agreement of reinsurance 再保险协议 k:CSH{s5{  
Agricultural Bank of China 中国农业银行 *|)O  
air passenger departure tax 飞机乘客离境税 'd9cCQ}  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 FO?I}G22  
airport tax 机场税 <u2iXH5w  
alcohol duty 酒精税 "Kf4v|6;  
alienation 让与；让渡；转让 ,pVq/1  
alimony 生活费；赡养费 F1&7m )f$l  
All Ordinaries Index [AOI] 所有普通股指数 #L xfE<^  
all risks 全险；综合险 $ Bdxu  
All Sales Record for Stock Market 《股票市场成交报告》 a`S3v  
Allied Capital Resources Limited 新联财务有限公司 _Uup*#m  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 >I9|N}I  
allocation letter 拨款信件 q%wF=<W  
allocation of fund 分配款项；预留款项 z. xRJ  
allocation of profit 利润分配；溢利分配 1DM$FG_Z-  
allocation warrant 拨款令 ^%Fn|U\u  
allotment 分配；配股 7dXh,sD  
allotment notice 股份配售通知；配股通知 luV_  
allotment of shares 股份分配 FSS~E [(DL  
allowable 可获宽免；免税的 J*]JH{  
allowable business loss 可扣除的营业亏损 E1Rz<&L  
allowable expenses 可扣税的支出 ;V)94YT  
allowance 免税额；津贴；备抵；准备金 0coRar?+b  
allowance for debts 债项的免税额 d(
6&kXK  
allowance for depreciation by wear and tear 耗损折旧免税额 zK&J2P`  
allowance for funeral expenses 殡殓费的免税额 f9J]-#Iif  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 u %&4[zb  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~,reS:9RZ  
allowance to debtor 给债务人的津贴 {aWfD XB1  
alteration of capital 资本更改 ~Ec@hz]js  
alternate trustee 候补受托人 tq5o  
amalgamation 合并 +yI
O  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xwu,<M v`  
ambit of charges 征税范围；收费范围 UJGmaE  
amended valuation 经修订的估值 a8r+G]Z  
American Commodities Exchange 美国商品交易所
StM)lVeF  
American Express Bank Limited 美国运通银行 pqxBu  
American Stock Exchange 美国证券交易所 DP4l %2m0  
amortization 摊销 0/?=FM>  
amount due from banks 存放银行同业的款项 k{pn~)xg  
amount due from banks abroad 存放海外银行同业的款项 nokMS  
amount due from holding companies 控股公司欠款 %{^kmlO  
amount due from local banks 存放本港银行同业的款项 d15E$?ZLH  
amount due to banks 银行同业的存款 Y# ?M%I%j  
amount due to banks abroad 海外银行同业的存款 v*EErQML8b  
amount due to holding companies 控股公司存款 _@ @"'  
amount due to local banks 本港银行同业的存款 cUM#|K#6  
amount due to outport banks 外埠银行同业的存款 Fj0h-7L  
amount for note issue 发行纸币的款额 }}~ t!/x  
amount of bond 担保契据的款额 z;[Z'_B  
amount of consideration 代价款额 3|.KEJC"
 
amount of contribution 供款数额 SLI358]$<  
amount of indebtedness 负债款额 e+P|PW  
amount of principal of the loan 贷款本金额 )lB*] n`Z]  
amount of rates chargeable 应征差饷数额 _JXb|FIp  
amount of share capital 股本额 -Hu]2J)  
amount of sums assured 承保款额 C**kJ  
amount of variation 变动幅度 ut;KphvSH  
amount of vote 拨款数额 PVUNi: h  
amount payable 应付款额 X.<2]V7!  
amount receivable 应收款额 ' $X}'u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @)m+b;  
analysis 分析  Q-Rt  
ancillary risk 附属风险 )z2hyGX  
annual account 周年帐目；周年帐目报表；年度决算；年结 [bJAh ` I  
annual accounting date 年结日期 ~CL^%\K  
annual allowance 每年免税额；年积金；年度津贴；年津 1dX)l  
annual balance 年度余额 kR|(hA,$N  
annual disposable income 每年可动用收入 z}*74lhF  
annual estimates 周年预算 ;/<J&#2.  
annual fee 年费 v0S7 ]?_  
annual general meeting 周年大会 ShRkL<  
annual growth rate 年增率；每年增长率 ];G$~[  
annual long-term supplement 长期个案每年补助金 pM7xnL4  
annual pensionable emolument 可供计算退休金的年薪 jRzQ`*KC#  
annual report 年报 E| =~rIKN  
Annual Report on the Consumer Price Index 《消费物价指数年报》 U2VnACCUZs  
annual return 周年报表；周年申报表；每年报税表格 ^LJ
?GJ$g  
Annual Return Rules 《周年报表规则》 J0"<}"  
annual review of consumer prices 每年消费物价回顾 ?$FvE4!n  
annual roll-forward basis 逐年延展方式 B|n<{g[-cM  
annual salary 年薪 /-jk_8@a  
annual statement 年度报表；年度决算表 @^93q  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 @Xe[5T  
annuitant 年金受益人 xT1{O`  
annuity 年金 _Vxk4KjP5  
annuity contract 年金合约 ij~023$DTt  
annuity on human life 人寿年金 6sp?'GO`~  
antecedent debt 先前的债项 _"#ucM=B:-  
ante-dated cheque 倒填日期支票 B#;yko  
anticipated expenditure 预期开支 _fQBXG2  
anticipated net profit 预期纯利 :ift{XR'  
anticipated revenue 预期收入 l<#*[TJ  
anti-inflation measure 反通货膨胀措施 a uz2n  
anti-inflationary stance 反通货膨胀立场 1u0NG)*f  
apparent deficit 表面赤字 u6(>?r-  
apparent financial solvency 表面偿债能力 &MsBcP[
 
apparent partner 表面合伙人 SZQ4e  
application for personal assessment 个人入息课税申请书 )51
H\o  
application of fund 资金应用 8y, ]>n  
application to release as liquidator and to destruct the books of accounts and documents ="*8ja-K  
申请免除清盘人职务及毁灭帐簿与文件 O;*.dR  
appointed actuary 委任精算师 p%6j2;D  
appointed auditor 委任核数师；委任审计师 -N[Q*;h|  
appointed trustee 委任的受托人 sw715"L  
appointer 委任人 ?krgZ;Jj  
apportioned pro rata 按比例分摊 I*^3 Z  
apportionment 分配；分摊 +e%U6&l{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 q^hL[:ms#  
apportionment formula 分摊方程式 <e&*Tx<8  
apportionment of estate duty 遗产税的分摊 !x
xu~j^T  
appraisal 估价；评估 v/yt C/WH"  
appreciable growth 可观增长 8L7ZWw d  
appreciable impact 显着影响 D*R49hja{  
appreciable increase 可观增长 tgbr/eCoU  
appreciation 增值；升值 zbDM+;  
appreciation against other currencies 相对其他货币升值 ' Z}/3 dp  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Dj9).lgc  
appreciation tax 增值税 Zu/}TS9bi  
appropriation 拨款；拨用；拨付 8
?rRLM4  
appropriation account 拨款帐目 *0`oFTJ  
Appropriation Bill 拨款法案 ~y(-
j[  
appropriation-in-aid system 补助拨款办法 z2QZ;ZjvRS  
approved assets 核准资产 *OQr:e<}  
approved basket stock 认可一篮子证券 G:2m)0bW  
approved budget 核准预算 ;9hi2_luV  
approved charitable donation 认可慈善捐款 -v(.]`Wo&;  
approved charitable institution 认可慈善机构 &<E*W*b[  
approved currency 核准货币；认可货币 w&7-:."1i  
approved estimates 核准预算 8f<[Bu ze  
approved estimates of expenditure 核准开支预算 uE6;;Ir#mF  
approved overseas insurer 核准海外保险人 WurpHOJt+  
approved overseas trust company 核准海外信托公司 ~D)!zQkD  
approved pooled investment fund 核准汇集投资基金 $3Ct@}=n  
approved provident fund scheme 认可公积金计划 I(dMiL  
approved provision 核准拨款 bNG;`VZ%  
approved redeemable share 核准可赎回股份 Ge>%?\  
approved regional stock 认可地区性证券 $(6 .K-D  
approved retirement scheme 认可退休金计划 LA.xLU3  
approved subordinated loan 核准附属贷款 6%B5hv24v  
arbitrage 套戥；套汇；套利 lll]FJ1  
arbitrageur 套戥者；套汇者 H0YxPk)  
arbitrary amount 临时款项 kgvB80$4  
arrangement 措施；安排；协定 I~$LIdzw  
arrears 欠款 ,/;mK_6  
arrears of pay 欠付薪酬 U8z$=Wo  
arrears of revenue 逾期未收税款；逾期未收的帐项 I%NPc4p  
articles of association 组织章程；组织细则；组织章程细则 |6pNe T[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ec4jiE  
ascertainment of profit 确定利润 7lvUIc?krW  
"Asia Clear" “亚洲结算系统” l ^*GqP5  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ~_TmS9  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 xPY/J#X$  
Asian Development Fund [ADF] 亚洲发展基金 0omg%1vt<A  
Asian dollar bond 亚洲美元债券 !ACWv*pW  
Asian dollar market 亚洲美元市场 \1[I(u  
Asian dollar rate 亚洲美元利率 Xp=Y<`dX  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 :A,V<Es}I"  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ?5qo>W<7  
asked price 沽盘；喊价；索价；卖方报价 RrkS!E[C  
assessable income 应评税入息  l+.E'  
assessable loss 应评税亏损 D@i,dPz5Zl  
assessable profit 应评税利润 [UVxtMJ  
assessable value 应评税值 $C UmRi{T  
assessed profit 估定利润 ,Z;z}{.hq  
assessed value 经评估价值 an 3"y6.8  
assessment 评税；评定；估价；评税单 @83h/Wcxd  
assessment number 评税编号；估价编号 uw@z1'D[i"  
assessment of additional tax 补加税评税 n2Oi< )  
assessment of performance 业绩评估；实绩评价 HN\Zrb  
Assessor 评税主任 >o=3RB=Fh  
asset price bubbles 资产价格泡沫 _be*B+?2t  
asset-backed securities 具资产保证的证券 W%f:+s}cI  
assets accretion 资产增值 4-4lh TE(  
assets and liabilities 资产与负债 C^S?W=1=w  
assets betterment statement 资产递增表；资产改进表 )*I=>v.Jq  
assets lending 实物放款；有抵押贷款 %6}S'yL  
assets of the company passing on the death 死者去世时转移的公司资产 mN^92@eebC  
assets pledged as security for liabilities 用作负债抵押的资产 {6v|d{V+e  
assets portfolio 资产投资组合 /vl]Oa&U  
assets price 资产价格 !<!sB)  
assets quality 资产质素 kSH3)CC P  
assets realization 资产变现 :5G3uN+\  
assets refinancing arrangement 资产再集资安排 2sjP"
:  
assets securitization 资产证券化 /LM*nN$%  
assets situated outside Hong Kong 在香港以外地方的资产 fv!l{  
assets stripping 削减资产；拆卖资产 ujZki.x  
assets value 资产值 ,|_ewye  
assignee 承让人 :".:Wd  
assignment 转让；转让书；转让契 2,O-/A;tW*  
assignment of interest 权益转让 Wiqy".YY  
assignment of letters patent and trade mark 专利证书及商标转让 dhN[\Z%  
assignment of property 物业转让；物业转让书 Ru Q\H0
pr  
assignment right 转让权 p;:tzH\l  
assignor 转让人 <0T4MR7  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 (}fbs/8\p  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 $jb0/  
associate member 附属会员 N:!XtYA<  
associated body corporate 相联法人团体 BJk:h-m [  
associated company 相联公司；联属公司 Jp.Sow  
associated corporation 相联法团 jMUE&/k  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Wxg,y{(`  
公认会计师公会〔英国〕 Eo\#*Cv*  
Association of Futures Exchange Brokers 香港期货经纪协会 xDu11W+g  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕   /I  
association of underwriters 承保人组织 Qw^nN(K!>  
assumption of control 接管 hA?j"y0?  
assurance 担保；保险；转易；转易书 sJX/YGHt  
assurance of interest 权益的转易 >U^AIaW  
at 19XX price 按一九ＸＸ年价格计算 !arcQ:T@G  
at a discount 按赔价计算；按贴水价格计算；打折扣 ]nN']?{7PW  
at a premium 按溢价计算；按升水价格计算 bC
k_ZA  
at call 通知付款；按通知 g*ES[JJH&  
at constant market price 按固定市价计算 .s|n}{D_i  
at constant price 按固定价格计算 Z~8Xp  
at cost 按成本计算 6rL'hB!!]*  
at current market price 按当时市价计算；按现时市价计算 j4le../N  
at current price 按当时价格计算；按现时价格计算 GEw
gwenv  
at factor cost 按要素成本计算；按生产要素成本计算 #6_?7 (X  
at money-of-the-day price 按付款当日价格计算 MC/$:PV  
at or better 按指定或较佳价位〔买卖指令〕 sMli!u  
at par 按面值计算；平价 #$%9XD3  
at sight 见票即付 .9> er  
at the close 按收市盘 YL&$cT]1  
at the opening 按开市盘 it\{#rb=4  
attestation 见证；见证条款 AqvRzi(Y  
at-the-money option 平价期权 ?V#%^ 57p  
attorney 受权人；受托代表人 71cc6T  
attornment 新拥有人承认书 ?]f+)tCMs  
attributable profit 可归属利润 (o{-1Dg)  
attributable share value 可归属股份价值 je.jui"  
Auckland Stock Exchange 奥克兰证券交易所 (`4^|_gw  
auction 拍卖 -:m;ePK  
auctioneer 拍卖商 4QK([q  
audit 审计；核数 JiP]FJ;  
Audit Commission 审计署 &6,GX7]Fo  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] *%'4.He7V  
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〕 #O^H?3Q3  
audit review 帐目审查 ppVjFCv0<  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 BgD;"GD*W  
audited account 审计帐目；经审计的帐目 h|dVVCsN  
audited annual account 经审计的周年帐目 N{iBVl  
audited balance sheet 经审计的资产负债表 7*OO k"9  
auditor 核数师；核数主任；审计师 5?k_Q"~  
auditor's certificate 核数师证明书；审计师证明书 ~*Ve>4  
auditor's report 核数师报告；审计师报告 HGB96,o f9  
Aussie bond 澳元债券 WE4
:Jy  
austerity budget 紧缩预算 {O#=%o[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 K8{j oh  
Australia All Ordinaries Index 澳洲所有普通股票指数 .%3bXK+F  
Australian Dollar [AUD] 澳元 mT5d[lz  
Australian Options Market 澳大利亚期权市场 I1kx3CwJ{P  
Australian Securities Commission 澳洲证券事务监察委员会 Q5r cPU>A  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 W!I"rdo;V  
Australian Stock Exchange 澳大利亚证券交易所 o&g=Z4jj<  
Austrian Schilling [ATS] 奥地利先令 6<NaME  
authentication 认证；鉴证 29u"\f a  
authority to purchase 委托购买证；委购书 dnNC = siY  
authorization 认可；核准；授权；授权书 d#I'9O0&  
authorization by direction 指示授权 k$}XZ,Q  
authorization by instruction 指令授权
O?D*<rwD  
authorization by warrant 令状授权 O~9 %!LAu  
authorization of unit trust 单位信托的认可 6YrkS;_HS  
authorized agent 指定代理人 .Q?cNSWU  
authorized capital 法定资本 5)V J  
authorized clerk 出市员 O9A.WSJ >}  
authorized dealer 认可交易商 nWbe=z&y8[  
authorized financial institution 认可财务机构 ~m[^|w  
authorized fund 认可基金 W$B>O  
authorized fund house 获授权的基金公司；认可基金公司 =bZ>
>-<  
authorized institution 认可机构 (E&}SI~  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 '\l(.N
 
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 k5xzC&  
authorized insurer 获授权保险人；获认可承保人 6"[`"~9'V  
authorized investment 特准投资项目 WUGPi'x  
authorized person 获授权人 0fXdE ;M3  
authorized representative 获授权代表 kE,~NG9P
  
authorized share capital 法定股本
jIZQ/xp8_  
automated quotation system 自动报价系统 R"!.|fH6  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] +=|Q'V  
自动交易系统〔香港期货交易所有限公司〕 nO$(\ z)  
automatic adjustment mechanism 自动调整机制 U[c,cdA  
automatic adjustment system 自动调整系统 x<P$$G/  
Automatic Clearing House 自动票据交换所 s8{3~Hv  
automatic exchange rates accumulation system 自动化汇率累集系统 +G?4Wc1  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 "Hg.pDNZ  
automatic teller machine [ATM] 自动柜员机 :bW}*0b-  
autopay 自动转帐 ]Tf.KUm  
available assets 可用资产 mDvZ1aj  
available fiscal reserve 现存财政储备 KZ`d3ad  
available profit 可用利润 {_ww1'|A  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 EHcqj;@m  
average 平均；平均数；海损 X
;v/$=-mz  
average basic salary 平均基本薪金 t}qoIxy)  
average consumer expenditure 平均消费开支；一般消费开支 2hw3+o6  
average cost 平均成本 =YB3^Z  
average cost of land production 增辟土地平均成本 BGodrb1  
average daily turnover 平均每日成交额 wP6~HiC  
average daily wage rate 平均每日工资率 $o
H?oD1  
average expenditure pattern 平均开支模式 ZdlZ,vK^.  
average growth rate 平均增长率 NV9D;g$Y  
average net fixed assets 固定资产平均净值 m!|u{<,R  
average of relatives 相对价格平均数 6t*pV [  
average price 平均价格 -/B}XNW  
average propensity to consume 平均消费倾向；一般消费倾向 CP|N
2rb  
average propensity to save 平均储蓄倾向；一般储蓄倾向 "\vEi &C  
average rate 平均率 5sM-E>8G^{  
average revenue 平均收入；平均收益 IpoZ6DB$  
average stock 平均库存；平均存货 SBAq,F'  
average yearly rent 平均年租 E6NkuBQ((  
avoidance of double taxation 避免双重课税 MQD UJ^I$  
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 Ua,Lg.z  
f/&Dy'OV7  
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