一些有用的会计术语(也不知道发的地方对不对)A

A: ]#!uke Q  
A share Ａ股；甲类股份 '&>"`q  
abatement of tax 减税；减扣免税额 QX,$JM3  
ABN AMRO Bank N.V. 荷兰银行 /l$x}  
above-the-line expenditure 线上项目支出；经常预算支出 m</m9h8  
above-the-line receipt 线上项目收入；经常预算收入 of
vR0yV  
ABSA Asia Limited 南非联合亚洲有限公司 t],a1I.gk  
absolute change 绝对数值变更 P_bB{~$4  
absolute expenditure 实际开支  W!Tx%  
absolute guideline figure 绝对准则数字 ]5%0EE64  
absolute interest 绝对权益 <-lM9}vd  
absolute order of discharge 绝对破产解除令 d;i|s[6ds`  
absolute profit margin 绝对利润幅度 %?~'A59  
absolute value 实值；绝对值 ycA<l"  
absolutely vested interest 绝对既得权益 \#sD`O  
absorbed cost 已吸收成本；已分摊成本 |IxHtg3>6{  
absorption 吸收；分摊；合并 dFg>uo  
absorption rate 吸收率；摊配率；分摊率 | dQ>
)_  
ACB Finance Limited 亚洲商业财务有限公司 #w$Y
1bjn  
acceptable form of reciprocity 合理的互惠条件 ,67Q!/O  
acceptable rate 适当利率；适当汇率 }{0}$#zu  
acceptance agreement 承兑协议 
(;NJ<x  
acceptance for honour 参加承兑 fN vQ.;  
acceptor 承兑人；接受人；受票人 =H95?\}T[  
acceptor for honour 参加承兑人 C6+ 5G-Z  
accident insurance 意外保险 ,p2UshOmd
 
Accident Insurance Association of Hong Kong 香港意外保险公会 {v={q1  
accident insurance scheme 意外保险计划 +qi& ?}  
accident year basis 意外年度基准 "Ih3  
accommodation 通融；贷款 !2!~_*sGe  
accommodation bill 通融票据；空头票据 sz7*x{E  
accommodation party 汇票代发人 5eAZfe%H  
account balance 帐户余额；帐户结余 L!f~Am:#  
account book 帐簿 _[:6.oNjIe  
account collected in advance 预收款项 nz 10/nw  
account current book 往来帐簿 i4D(8;  
account of after-acquired property 事后取得的财产报告 d_[H|H9i6  
account of defaulter 拖欠帐目 <,vIN,Kl8/  
account payable 应付帐款 G':3U  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Bwg(f_[1  
account receivable 应收帐款 >a3m!`lq  
account receivable report 应收帐款报表 UB~K/r`.|
 
account statement 结单；帐单；会计财务报表 <^S\&v1C_  
account title 帐户名称；会计科目 4KPnV+h"b  
accountant's report 会计师报告 
d<c29Y  
Accountant's Report Rules 会计师报告规则 0aT:Gy
;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 W]4Z4&  
Accounting Arrangements 《会计安排》 c!w[)>v  
accounting basis 会计基础 :>-zT[Lcn  
accounting by Official Receiver 破产管理署署长呈交的帐目 +'F;\E  
Accounting Circular 《会计通告》 cXXZ'y>FP  
accounting class 会计类别 >Eh U{@Y  
accounting date 记帐日期；会计结算日期 Qt u;
_  
accounting for money 款项核算 ^^q&VL  
Accounting Officer 会计主任 Y7GsL7I  
accounting period 会计报告期；会计期  bPsvoG  
accounting policy 会计政策；会计方针 L: $ `8  
accounting practice 会计惯例 4Kqo>|C  
accounting principle 会计准则 [^!SkQ  
accounting record 会计记录 e;i 6C%DB  
accounting report 会计报告 <4{m99  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &M-vKc"d  
Accounting Society of China 中国会计学会 ]9!y3"..W{  
accounting statement 会计报表 wv~:^v'  
accounting system 会计制度；会计系统 7_~sa{1R.  
accounting transaction 会计事项；帐务交易  \? /'
 
accounting treatment 会计处理 ~+.=  
accounting year 会计年度 r8"2C#  
accretion 增值；添加 f )Lc
s  
accrual 应计项目；应累算数目 w!lk&7Q7Z  
accrual basis 应计制；权责发生制 NuOA'e+i  
accrual basis accounting 应计制会计；权责发生制会计 }u#3hYa  
accrue 应累算；应计 81nD:]7  
accrued benefit 应累算利益 ,
#;hI{E  
accrued charges 应计费用 Nuqmp7C  
accrued cumulative preference share dividend 应累算的累积优先股股息 e5mu-  
accrued expenses 应累算费用 2n.HmS  
accrued interest payable 应付利息；应计未付利息 *+v*VH  
accrued interest receivable 应收利息；应计未收利息 >/ _#+,  
accrued right 累算权益 9L$OSy|  
accruing profit 应累算的利润 EIw] 9
;'_  
accumulated fiscal reserve 累积财政储备 P!-RZEt$  
accumulated profit 累积利润；滚存溢利 ;*?>w|t}w  
accumulated reserve 累积储备 b}TvQ+W]2  
accumulation of surplus income 累积收益盈余 V u")%(ix  
acquired assets 既得资产 {Q>OZm\+  
acquisition 收购；购置；取得 0"7+;(\1Rk  
acquisition cost 购置成本 1$RJzHS  
acquisition expenses 购置费用 H+*3e&  
acquisition of 100% interest 收购全部股权 f2~Aug  
acquisition of control 取得控制权 :]:)c8!6  
acquisition of fixed assets 购置固定资产 Y. J!]|  
acquisition of shell “买壳” Bq$IBAot  
acquisition price 收购价 rp\`uj*D  
act of God 天灾 /KvJjt'8  
acting partner 执事合伙人 k, N{  
active market 买卖活跃的市场；交投畅旺的市场；旺市 YPx+9^)  
active partner 积极参与的合伙人 Tdh(J",d  
active trading 交投活跃 LZ wCe$1  
actual circulation 实际流通
Muwlehuq  
actual cost 实际成本 WVD48}HF-  
actual expenditure 实际开支；实际支出 3;buC|ky  
actual income 实际入息；实际收入；实际收益 W=HvMD  
actual market 现货市场 uxyj6(  
actual price 现货价；实际价格 Xz@#,F:@  
actual profit 实际利润 7;+G
)44  
actual quotation 实盘；实际价位；实际报价 NC
h-BinK@  
actual year basis 按实际年度计算 SY|K9$M^  
actuals 实货 %|JiFDjp  
actuarial investigation 精算调查 u<8b5An;  
actuarial principle 精算原则 fY^CIb$Y  
actuarial report 精算师报告 "gy&eR>  
Actuarial Society of Hong Kong 香港精算学会 3w)r""C&  
actuarial valuation 精算师估值 6D Xja_lp  
actuary 精算师 ?L\"qz%gP  
ad referendum agreement 暂定协议；有待覆核的协定 WzstO}?P(  
ad valorem duty 从价税；按值征税 f I=G>[  
ad valorem duty system 从价税制 qkKl;Z?Y:  
ad valorem fee 从价费 i.'"`pn_  
ad valorem tariff 从价关税 ^"O>EY':  
additional allowance 额外免税额 6yy%_+k*  
additional amount for unexpired risk 未过期风险的额外款额 O:#YLmbCN  
additional assessable profit 补加应评税利润 _cvX$(Sg  
additional assessment 补加评税 <y8oYe_!  
additional commitment 额外承担 )Zr\W3yWX  
additional commitment vote 额外承担拨款 F%<*a,m6g  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 t$du|q(  
additional dependent parent allowance 供养父母额外免税额 oi|N8a2R  
additional provision 额外拨款  >%;i@"  
additional stamp duty 附加印花税 hlL$3.]  
additional tax 补加税罚款；补加税款 pMT7/y-  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 +rU{-`dy9'  
adjudged bankrupt 被裁定破产 kJmw
R  
adjudicated bankrupt 裁定破产人 MlYm\x8{M  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 nHm29{G0  
adjudication of bankruptcy 裁定破产；宣告破产 \}4Y]xjV2  
adjudication of insolvency 裁定无力偿还债务 7)QZ<fme  
adjusted actual 经调整的实数；调整后的实数 r'Wf4p^Xd  
adjusted current assets 经调整的流动资产；调整后的流动资产 =q0V%h{  
adjusted figure 经调整的数字；调整后的数额 }Q

4Vy  
adjusted liabilities 经调整的负债；调整后的负债 QTBc_Z  
adjusted loss 经调整的亏损；调整后的亏损 g;=VuQuP|  
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 [ne51F5_  
adjusted profit 经调整的利润；调整后的利润 o)XrC   
adjusted surplus 经调整的盈余额；调整后的盈余额 \{`^Q+<  
adjusted value 经调整的价值；调整后的价值 }| MX=:@*  
adjustment 调整；修订；理算〔保险〕 <L8|Wz  
adjustment centre 调剂中心 h#Z["BG  
adjustment lag 调整过程的时间差距；调整时差 joskKik^  
adjustment mechanism 调整机制 F/ZFO5C%  
adjustment of loss 亏损调整 qdI%v#'M  
adjustment process 调整过程；调整程序 )Xg5=zn$  
adjustment range 调整幅度 ( jU $  
administered exchange rate 受管制汇率 H2%Qu<Kg2  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 :0:Tl/))  
administration expenses 行政费用 %B\x %e;P  
administration fee 手续费；行政费 mP\V.^  
administration in bankruptcy 破产管理 "\EX)u9ze  
administration order 遗产管理令 `2]0 X#R  
administrator 管理人；遗产管理人 ;ZUj2WxE  
administrator of the estate 遗产管理人 1W'Ai"DLw  
admission of debt 债项承认书 2|^@=.4\  
admission of proof 接纳债权证明 H;4QuB'^  
advance 放贷款项；垫付款项；预支款项；预付款项 W9]z]6  
advance account 暂支帐目；预付款帐户 H2BRId  
advance compensation 预付补偿金 (a#gCG\  
advance from shareholder 股东垫款 d~qQ_2M[G  
advance pending reimbursement 预支以待日后付还 I+H~ 5zq.  
advanced economy 先进经济体系 E>s+"y  
advancement 预付；预付财产 7tlK'j'  
advances warrant 垫款令 3!l>\#q6  
advancing 贷出 cZ_)'0  
adverse balance 逆差 (*$F7oO<  
adverse exchange 逆汇 |Jn|GnM  
advertisement addressed to shareholders 在报章刊登的致股东通告 I;NW!"pU  
advice for collection 托收通知书 `;Tf_6c  
advice of drawing 提款通知书；汇票通知书 P4Pc;8T@!  
advice of payment 付款通知 J-tq
EK*  
Advisory Committee [Securities and Futures Commission] ,e43m=Kh
K  
谘询委员会〔证券及期货事务监察委员会〕 #4mRMsW5"  
Advisory Committee on Diversification 经济多元化谘询委员会 @CzFzVmF"  
affidavit 誓章；遗产申报誓章 \ji\r]k  
affidavit of no receipt 述明无收款的誓章 xg/(  
affiliate 联号；联营公司；附属公司 3eE=>E4,  
affiliated company 附属公司；联号；联营公司 Y M:9m)  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 BS fmS(.  
affordability 负担能力 5(ZOm|3ix  
African Development Bank [AfDB] 非洲开发银行 Axsezr/  
after-acquired property 事后取得的财产 =!q]0#  
after-hours dealing 市后交易 T"{~mQ*  
after-tax profit 税后盈利；税后利润；税后溢利 A#cFO)"  
agency agreement 代理协议 bUS:c 2"  
agency expenses 代理机构的开支 > pb}@\;:  
agency fee 代理费 d[9{&YnH !  
Agency Law 《代理法》 e-y$&[  
agent 代理人；承销人 tV(
iC~/  
agent of company 公司代理人 76rv$z{g^  
agent's fee 代理人费；经纪费 yS~Y"#F!.  
aggregate 总计；总数；总体数字 UxNn5(:sM@  
aggregate amount 总款额；总额 >`UqS`YQK  
aggregate assets and liabilities 总体资产与负债 N62;@Z\7  
aggregate at constant price 按固定价格计算的总体数字 1ARtFR2C{b  
aggregate demand 总需求 qI9j=4s.  
aggregate gross position 总持仓量 <@(\z   
aggregate limit 总限额 "'[M~Js  
aggregate of salaries tax 合计薪俸税 +h"i6`g  
aggregate performance 总体表现；总体业绩 y[$UeE"0  
aggregate supply 总体供应 &D M3/^70  
aggregate surplus 总盈余 6Sd:5eTEQ  
aggregate total 整体总额 =F_uK7W  
aggregate value 总值；合计价值 TNqL ')f  
aggregated basis 合计基准 A^,ul>!  
aggregated net chargeable income 合计应课税入息实额 I[&x-}w  
aggregation 合并计算；合计；总和 Xw9]WJc  
aggregation of incomes of husband and wife 夫妇入息合并计算 9ia&/BT7"z  
aggregation of property 财产的总和 gS<p~LPf  
agio 差价；贴水 h>!h|Ma  
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》 L?nhm=D  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment sC\?{B0r  
《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》 ?<t?G  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment o(e(|k {  
《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》 /E<Q_/'Z  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Zuzwc[Z1  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 3y.+03 W  
agreement for a settlement 授产协议 uxxk&+M  
agreement for assignment 转让协议 i}8OaX3x  
agreement for sale 售卖协议；买卖协议 cZN<}n+q  
agreement for sale and purchase 买卖协议 O:GPuVb\  
agreement for the payment of interest 支付利息协议 t8RtJ2;  
agreement for the repayment of money 还款协议 {H,O@  
agreement of reinsurance 再保险协议 T^^7@\vDI  
Agricultural Bank of China 中国农业银行 @Pc7$qD%  
air passenger departure tax 飞机乘客离境税 VvIUAn  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 &w^9#L  
airport tax 机场税 ;v]C8}L^  
alcohol duty 酒精税 $&.(7F^D  
alienation 让与；让渡；转让 0@?m"|G  
alimony 生活费；赡养费 [@qjy*5p  
All Ordinaries Index [AOI] 所有普通股指数 CP9Q|'oJ  
all risks 全险；综合险 W>!:K^8]  
All Sales Record for Stock Market 《股票市场成交报告》 W[I[Xg&  
Allied Capital Resources Limited 新联财务有限公司 VTL_I^p  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 *P\lzM  
allocation letter 拨款信件 <[ dt2)%L>  
allocation of fund 分配款项；预留款项 yH:p*|%:  
allocation of profit 利润分配；溢利分配 wclj9&k  
allocation warrant 拨款令 38&K"  
allotment 分配；配股 4j0;okQWV'  
allotment notice 股份配售通知；配股通知 =C$"e4%Be  
allotment of shares 股份分配 lGahwn:  
allowable 可获宽免；免税的 mN{H^  
allowable business loss 可扣除的营业亏损 , SUx!o  
allowable expenses 可扣税的支出 yqx!{8=V  
allowance 免税额；津贴；备抵；准备金 E2}X[EoBF  
allowance for debts 债项的免税额 zK~_e\m  
allowance for depreciation by wear and tear 耗损折旧免税额 /NB|N*}O)  
allowance for funeral expenses 殡殓费的免税额 Heqr1btK  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |a])o  
allowance for repairs and outgoings 修葺及支出方面的免税额 -}xK> ["  
allowance to debtor 给债务人的津贴 93Gj#Mk  
alteration of capital 资本更改 >P(.yQ8&kL  
alternate trustee 候补受托人 'S}3lsIE  
amalgamation 合并 &b:y#gvJ:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _)pOkS  
ambit of charges 征税范围；收费范围 ,]JIp~=nsh  
amended valuation 经修订的估值 KgYQxEbIW  
American Commodities Exchange 美国商品交易所 tol-PJS}  
American Express Bank Limited 美国运通银行 `yl|
NL  
American Stock Exchange 美国证券交易所 D dwFKc&  
amortization 摊销 $[HCetaqV  
amount due from banks 存放银行同业的款项 -h|[8UG^b  
amount due from banks abroad 存放海外银行同业的款项 9`qw,X&AK_  
amount due from holding companies 控股公司欠款 )Dv;,t  
amount due from local banks 存放本港银行同业的款项 9:%')M&Q  
amount due to banks 银行同业的存款 &N7q9t  
amount due to banks abroad 海外银行同业的存款 u-.5rH l  
amount due to holding companies 控股公司存款 >G?*rg4  
amount due to local banks 本港银行同业的存款 u*\QVOF  
amount due to outport banks 外埠银行同业的存款 SsMs#C8u%  
amount for note issue 发行纸币的款额 oEZhKVyc.y  
amount of bond 担保契据的款额 Xeja\5zB  
amount of consideration 代价款额 GRj [2I7:  
amount of contribution 供款数额 OJydt;a  
amount of indebtedness 负债款额 ~|~2B$JeV  
amount of principal of the loan 贷款本金额 U7zd7O  
amount of rates chargeable 应征差饷数额 YJz06E1 -9  
amount of share capital 股本额 2sqH >fen  
amount of sums assured 承保款额 ZBK)rmhMx  
amount of variation 变动幅度 "kc%d'c(  
amount of vote 拨款数额 LCIe1P2  
amount payable 应付款额 Ug#B( }/  
amount receivable 应收款额 B;iJ$gt]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 NP\/9 8|1  
analysis 分析 w?fq%-6f*  
ancillary risk 附属风险 BUI#y `J  
annual account 周年帐目；周年帐目报表；年度决算；年结 (3x2^M8  
annual accounting date 年结日期 Z~w?Qm:/  
annual allowance 每年免税额；年积金；年度津贴；年津 ;&w_.j*Is  
annual balance 年度余额 6~!7?FK  
annual disposable income 每年可动用收入 ^8ilUu  
annual estimates 周年预算 yJ; ;&  
annual fee 年费 #="Lr4T  
annual general meeting 周年大会 Qdc#v\B  
annual growth rate 年增率；每年增长率 oO &%&;[/A  
annual long-term supplement 长期个案每年补助金 $Vs5d=
B  
annual pensionable emolument 可供计算退休金的年薪 2jQ?-/Q8#  
annual report 年报 >A L^y(G  
Annual Report on the Consumer Price Index 《消费物价指数年报》 D_z&G)  
annual return 周年报表；周年申报表；每年报税表格 ey>tUmt6?  
Annual Return Rules 《周年报表规则》 N4yQ,tG>aa  
annual review of consumer prices 每年消费物价回顾 ]xV2=!J  
annual roll-forward basis 逐年延展方式 R6o07.]  
annual salary 年薪 8"wavh|g4  
annual statement 年度报表；年度决算表 2mthUq9b*  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ;,KT+!H$  
annuitant 年金受益人 )Y1+F,C  
annuity 年金 ` gor  
annuity contract 年金合约 We"\nOP  
annuity on human life 人寿年金 TDR#'i  
antecedent debt 先前的债项 `LTD|0;  
ante-dated cheque 倒填日期支票 Hg(nC*#/Q  
anticipated expenditure 预期开支 riglEA[^  
anticipated net profit 预期纯利 mFC9\   
anticipated revenue 预期收入 Zq/=uB7Z  
anti-inflation measure 反通货膨胀措施 i@YM{FycX  
anti-inflationary stance 反通货膨胀立场 ,f~8:LHq  
apparent deficit 表面赤字 8;,(D#p  
apparent financial solvency 表面偿债能力 b:*( f#"q  
apparent partner 表面合伙人 3=lQZi<]%  
application for personal assessment 个人入息课税申请书 l2 #^}-
 
application of fund 资金应用 'yAHB* rQR  
application to release as liquidator and to destruct the books of accounts and documents q+67Wc=  
申请免除清盘人职务及毁灭帐簿与文件 u9}LvQh_6,  
appointed actuary 委任精算师 9aKCO4  
appointed auditor 委任核数师；委任审计师 XXW.Uios  
appointed trustee 委任的受托人 PrEfJ?  
appointer 委任人 HqA~q  
apportioned pro rata 按比例分摊 H#I%6k*\a  
apportionment 分配；分摊 aD?ySc}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J#k.!]r,Y  
apportionment formula 分摊方程式 Et
"B8@'P  
apportionment of estate duty 遗产税的分摊 [iG4qI  
appraisal 估价；评估 N07FU\<9  
appreciable growth 可观增长 Si[xyG6=  
appreciable impact 显着影响 +JBYGYN&K  
appreciable increase 可观增长 9Or  
appreciation 增值；升值 F='rGQK!1  
appreciation against other currencies 相对其他货币升值 .
Aa(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~VO?PfxZ  
appreciation tax 增值税 n@| &jh  
appropriation 拨款；拨用；拨付 7`t[|o  
appropriation account 拨款帐目 [yfi:|n1  
Appropriation Bill 拨款法案 F,$ypGr  
appropriation-in-aid system 补助拨款办法 0VlB7oF  
approved assets 核准资产 ew6\Z$1c~  
approved basket stock 认可一篮子证券 9|LV x3]  
approved budget 核准预算 zE4TdT1y|  
approved charitable donation 认可慈善捐款 \bWo"Yo  
approved charitable institution 认可慈善机构 tv7A&Z)Rh  
approved currency 核准货币；认可货币 dpcFS0  
approved estimates 核准预算 ' +[fJ>Le  
approved estimates of expenditure 核准开支预算 ejPK-jxCa/  
approved overseas insurer 核准海外保险人 >_um-w#C  
approved overseas trust company 核准海外信托公司 :k.C|V!W  
approved pooled investment fund 核准汇集投资基金 73d7'Fw  
approved provident fund scheme 认可公积金计划 C{Er%  
approved provision 核准拨款 zJa,kN|m  
approved redeemable share 核准可赎回股份 roG f &  
approved regional stock 认可地区性证券 ){{]3r  
approved retirement scheme 认可退休金计划 Sg}]5Mn`  
approved subordinated loan 核准附属贷款 ZA/:\6gm  
arbitrage 套戥；套汇；套利 h"+|)'*n  
arbitrageur 套戥者；套汇者 $X:r&7t+Q[  
arbitrary amount 临时款项 ZAcW@xfb  
arrangement 措施；安排；协定 :raYt5n1,y  
arrears 欠款 1K'.QRZMb9  
arrears of pay 欠付薪酬 #}{1>g{sXt  
arrears of revenue 逾期未收税款；逾期未收的帐项 Epf[8La  
articles of association 组织章程；组织细则；组织章程细则 8'X:}O/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \a6knd  
ascertainment of profit 确定利润 Q:~>$5Em5  
"Asia Clear" “亚洲结算系统” $f^ \fa[  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 #4<Rs|K  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ;\Vi~2!8  
Asian Development Fund [ADF] 亚洲发展基金 b!Z-HL6  
Asian dollar bond 亚洲美元债券 K1K3s<y+  
Asian dollar market 亚洲美元市场 <n:j@a\up0  
Asian dollar rate 亚洲美元利率 ;^j2>Azn  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 <MH| <hP  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 d,9YrwbD
 
asked price 沽盘；喊价；索价；卖方报价 4uG:*0{Yx  
assessable income 应评税入息 _U`_;=(  
assessable loss 应评税亏损 z rV  
assessable profit 应评税利润 $'2yPoR  
assessable value 应评税值 u.s-/ g  
assessed profit 估定利润 H,!3s<1  
assessed value 经评估价值 qs]7S^yw  
assessment 评税；评定；估价；评税单 .w`1;o  
assessment number 评税编号；估价编号 Iq-+X3i  
assessment of additional tax 补加税评税 nUL8*#p-  
assessment of performance 业绩评估；实绩评价 'y?(s+  
Assessor 评税主任 StP7t  
asset price bubbles 资产价格泡沫 _lE0_X|d  
asset-backed securities 具资产保证的证券 `E),G;I  
assets accretion 资产增值 7]~65@%R-&  
assets and liabilities 资产与负债 P'4j
z&4  
assets betterment statement 资产递增表；资产改进表 B>CG/]  
assets lending 实物放款；有抵押贷款 IwHYuOED]  
assets of the company passing on the death 死者去世时转移的公司资产 uZ-yu|1  
assets pledged as security for liabilities 用作负债抵押的资产 tC=`J%Ik  
assets portfolio 资产投资组合 t6u01r{~`  
assets price 资产价格 =2z9Aq{  
assets quality 资产质素 QJaF6>m  
assets realization 资产变现 ad1%"~1  
assets refinancing arrangement 资产再集资安排 Cku&s  
assets securitization 资产证券化 wh\J)pA1  
assets situated outside Hong Kong 在香港以外地方的资产 os]P6TFFX?  
assets stripping 削减资产；拆卖资产 ^uu)
|  
assets value 资产值 cj:!uhZp7  
assignee 承让人
4$+9Wv  
assignment 转让；转让书；转让契 Vn`-w  
assignment of interest 权益转让 F;mK)Q-  
assignment of letters patent and trade mark 专利证书及商标转让 ?=%Q$|]-  
assignment of property 物业转让；物业转让书 :h>d'+\  
assignment right 转让权 Sn\S`D  
assignor 转让人 3@r_t|j  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 e7<//~W7W  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司  6[<*C?  
associate member 附属会员 jrMY]Ea2`  
associated body corporate 相联法人团体 $ePBw~yu  
associated company 相联公司；联属公司 `3Gjj&c  
associated corporation 相联法团 / ;U  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] s^X(G!V{c  
公认会计师公会〔英国〕 ^ $M@yWX6  
Association of Futures Exchange Brokers 香港期货经纪协会 R0R
 Xw  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 tp='PG.6  
association of underwriters 承保人组织 5YlY=J  
assumption of control 接管 [/}y!;3iXM  
assurance 担保；保险；转易；转易书 Md9b_&'  
assurance of interest 权益的转易 OIK14D:  
at 19XX price 按一九ＸＸ年价格计算 >9o(84AxIH  
at a discount 按赔价计算；按贴水价格计算；打折扣 Hnv{sND[  
at a premium 按溢价计算；按升水价格计算 }U=|{@%  
at call 通知付款；按通知 u.wm;eK[  
at constant market price 按固定市价计算 $'I+] ;  
at constant price 按固定价格计算 etX&o5A  
at cost 按成本计算 `.f {V  
at current market price 按当时市价计算；按现时市价计算 gW
o`i  
at current price 按当时价格计算；按现时价格计算 AnV\{A^  
at factor cost 按要素成本计算；按生产要素成本计算 WKf->W  
at money-of-the-day price 按付款当日价格计算 bwjjwu&  
at or better 按指定或较佳价位〔买卖指令〕 LFsrqdzJ  
at par 按面值计算；平价 ceakTAB[  
at sight 见票即付 jXEuK:exQ  
at the close 按收市盘 ,~ D_T  
at the opening 按开市盘 (nk)'ur.  
attestation 见证；见证条款 8Z TN  
at-the-money option 平价期权 93="sS  
attorney 受权人；受托代表人 olNgtSX  
attornment 新拥有人承认书 :"+/M{qz  
attributable profit 可归属利润 cTO\
Vhg  
attributable share value 可归属股份价值 sh []OSM
 
Auckland Stock Exchange 奥克兰证券交易所 P@ewr}  
auction 拍卖 WPBn?vb0<  
auctioneer 拍卖商 j)K[A%(  
audit 审计；核数 ~n:dHK`  
Audit Commission 审计署 cqzd9L6=  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] mE3^5}[>  
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〕 box(FjrZE  
audit review 帐目审查 nezdk=8J/  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 fk%yi[  
audited account 审计帐目；经审计的帐目 cPh U qET  
audited annual account 经审计的周年帐目 yoKl.U"&  
audited balance sheet 经审计的资产负债表 v:*t5M >  
auditor 核数师；核数主任；审计师 Mp=2}d%P  
auditor's certificate 核数师证明书；审计师证明书 .\kcWeC\  
auditor's report 核数师报告；审计师报告 Cx$M  
Aussie bond 澳元债券 D8a[zXWnc  
austerity budget 紧缩预算 t?NB#/#%x  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 W+ tI(JZ  
Australia All Ordinaries Index 澳洲所有普通股票指数 yvxdl=
s  
Australian Dollar [AUD] 澳元 HC0q_%j  
Australian Options Market 澳大利亚期权市场 2c>eMfa  
Australian Securities Commission 澳洲证券事务监察委员会 -!uut7Z|  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 14TA( v]T  
Australian Stock Exchange 澳大利亚证券交易所 6LUO  
Austrian Schilling [ATS] 奥地利先令 {C>.fg%t  
authentication 认证；鉴证 % AqUVt9}  
authority to purchase 委托购买证；委购书 +u%^YBr  
authorization 认可；核准；授权；授权书 %G6ml,  
authorization by direction 指示授权 Z:3N*YkL  
authorization by instruction 指令授权 h^F^|W
T$  
authorization by warrant 令状授权 x`@!hJc:[e  
authorization of unit trust 单位信托的认可 & 2MI(9v  
authorized agent 指定代理人 I@Vh
xJh  
authorized capital 法定资本 FLI\SF<  
authorized clerk 出市员 -%]O-'  
authorized dealer 认可交易商 zk8 o[4  
authorized financial institution 认可财务机构 0HUSN_3F  
authorized fund 认可基金 (~F{c0\C  
authorized fund house 获授权的基金公司；认可基金公司 R<VNbm;  
authorized institution 认可机构 8H4"mx
O  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ,-PzUR4_Kj  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 %u\Oj \8U  
authorized insurer 获授权保险人；获认可承保人 Jy)E!{#x  
authorized investment 特准投资项目 y9d[-j ;w  
authorized person 获授权人 h^klP:Q  
authorized representative 获授权代表 ]]lgCac_U9  
authorized share capital 法定股本 '< ]:su+  
automated quotation system 自动报价系统 Xg:w;#r,  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] /C(lQs*l  
自动交易系统〔香港期货交易所有限公司〕 Wx#((T  
automatic adjustment mechanism 自动调整机制 r\7F}ZW/  
automatic adjustment system 自动调整系统 )(~s-x^\z@  
Automatic Clearing House 自动票据交换所 3V:{_~~  
automatic exchange rates accumulation system 自动化汇率累集系统 tydD~a  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 OjxaA[$  
automatic teller machine [ATM] 自动柜员机 (Fq|hgOA>M  
autopay 自动转帐 9"Vch;U$  
available assets 可用资产 3R(GO.n=]  
available fiscal reserve 现存财政储备 ~=hM y`Ml  
available profit 可用利润 `>CHE'_  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 %bo0-lnp  
average 平均；平均数；海损 } ).rD  
average basic salary 平均基本薪金 *yJCnoF  
average consumer expenditure 平均消费开支；一般消费开支 :uhU<H<,f  
average cost 平均成本 n4Fh*d ixg  
average cost of land production 增辟土地平均成本 ( ONn{12Q  
average daily turnover 平均每日成交额 0r?975@A  
average daily wage rate 平均每日工资率 4|Z;EAFx  
average expenditure pattern 平均开支模式 c$?(zt;  
average growth rate 平均增长率 n_;qB7,,  
average net fixed assets 固定资产平均净值 eliT<sw8  
average of relatives 相对价格平均数 dQ6:c7hp>D  
average price 平均价格 0$)CWah  
average propensity to consume 平均消费倾向；一般消费倾向 0TA{E-A   
average propensity to save 平均储蓄倾向；一般储蓄倾向 &u5OL?>  
average rate 平均率 .?7u'%6x?{  
average revenue 平均收入；平均收益 tL0<xGI5^  
average stock 平均库存；平均存货 %:I\M)t}k  
average yearly rent 平均年租 +a$'<GvP  
avoidance of double taxation 避免双重课税 [fF0Qa-  
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 7!%/vO0m  
+O`3eP`u  
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