一些有用的会计术语(也不知道发的地方对不对)A

A: !W$3p'8Tu  
A share Ａ股；甲类股份 fJv0 B*  
abatement of tax 减税；减扣免税额 `@.YyPxX\  
ABN AMRO Bank N.V. 荷兰银行 `M
>{43dj  
above-the-line expenditure 线上项目支出；经常预算支出 |ry;'[*  
above-the-line receipt 线上项目收入；经常预算收入 U7crbj;c)d  
ABSA Asia Limited 南非联合亚洲有限公司 qw87B!D  
absolute change 绝对数值变更 O8u"Y0$*w  
absolute expenditure 实际开支 s*k"-5  
absolute guideline figure 绝对准则数字 \g4\a?i  
absolute interest 绝对权益 k9 *0xukJ  
absolute order of discharge 绝对破产解除令
|r-
<t  
absolute profit margin 绝对利润幅度 =X&h5;x'  
absolute value 实值；绝对值 `?JrC3  
absolutely vested interest 绝对既得权益 #<'/sqL  
absorbed cost 已吸收成本；已分摊成本 Rl5}W\&  
absorption 吸收；分摊；合并 N#.IpY'7Ze  
absorption rate 吸收率；摊配率；分摊率 +G/~v`Bv  
ACB Finance Limited 亚洲商业财务有限公司 e
^'?:j  
acceptable form of reciprocity 合理的互惠条件 M`?/QU~  
acceptable rate 适当利率；适当汇率 \f66ipZK*  
acceptance agreement 承兑协议 ip5s'S~  
acceptance for honour 参加承兑 /LSiDys  
acceptor 承兑人；接受人；受票人 >4EcV1y  
acceptor for honour 参加承兑人 flLmZ1"  
accident insurance 意外保险 wuYo@DDU#  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?7&VT1  
accident insurance scheme 意外保险计划 l"*>>/U k  
accident year basis 意外年度基准 5 (H; x74  
accommodation 通融；贷款 95]%j\  
accommodation bill 通融票据；空头票据 I:6xDDpZG`  
accommodation party 汇票代发人 +}+hTY$a  
account balance 帐户余额；帐户结余 WZ&#O#(eO`  
account book 帐簿 r LfS9H  
account collected in advance 预收款项 Fah}#
,  
account current book 往来帐簿 "\_}"0H  
account of after-acquired property 事后取得的财产报告 M.OWw#?p:_  
account of defaulter 拖欠帐目 g<.8iW 'c  
account payable 应付帐款 M3z7P.\G  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 u|:VQzPd-  
account receivable 应收帐款 SbI,9<  
account receivable report 应收帐款报表 S?3{G@!  
account statement 结单；帐单；会计财务报表 k6Tpaf^  
account title 帐户名称；会计科目 !m(6/*PAl  
accountant's report 会计师报告 kT$4X0}  
Accountant's Report Rules 会计师报告规则 H>7!
+&M  
accounting and auditing procedure 会计与审计程序；会计与核数程序 4x C0Aw  
Accounting Arrangements 《会计安排》 *E. 2R{  
accounting basis 会计基础 e@,L~\  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~r>UjC_ B:  
Accounting Circular 《会计通告》 Mvcl9  
accounting class 会计类别 F 1zc4l6  
accounting date 记帐日期；会计结算日期 2Qk\}KWs  
accounting for money 款项核算 (/KF;J^M  
Accounting Officer 会计主任 lmc-ofEv  
accounting period 会计报告期；会计期 8v6rS-iHP  
accounting policy 会计政策；会计方针 `UJW
:qqW  
accounting practice 会计惯例 {W4t]Ff  
accounting principle 会计准则 {(MG: B  
accounting record 会计记录 1b!l+ 8!  
accounting report 会计报告 cEQa 6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Rw\DJJrz  
Accounting Society of China 中国会计学会 { o;0Fx  
accounting statement 会计报表 &1u?W%(Px  
accounting system 会计制度；会计系统 :<(<tz7dj  
accounting transaction 会计事项；帐务交易 *xjIl<`pK  
accounting treatment 会计处理 ~Igo 8ykl  
accounting year 会计年度 RI*%\~6t?  
accretion 增值；添加 rFK *  
accrual 应计项目；应累算数目 C4cg,>P7  
accrual basis 应计制；权责发生制 PQ(%5c1e  
accrual basis accounting 应计制会计；权责发生制会计 kt:%]ZZL  
accrue 应累算；应计 6?iP z?5  
accrued benefit 应累算利益 dk]ro~ [  
accrued charges 应计费用 Lul?@>T  
accrued cumulative preference share dividend 应累算的累积优先股股息 VN".NEL  
accrued expenses 应累算费用 Ce)Wvuh  
accrued interest payable 应付利息；应计未付利息 , XR8qi~  
accrued interest receivable 应收利息；应计未收利息 P4AdfHk  
accrued right 累算权益 7>mYD3  
accruing profit 应累算的利润 ,Z^GN%Q7a  
accumulated fiscal reserve 累积财政储备 V9bLm,DtT  
accumulated profit 累积利润；滚存溢利 CFA>  
accumulated reserve 累积储备 ky%%H;  
accumulation of surplus income 累积收益盈余 .R"L$V$RU.  
acquired assets 既得资产 X5yhS  
acquisition 收购；购置；取得 `&6]P:_qp  
acquisition cost 购置成本 puyL(ohem  
acquisition expenses 购置费用 j w462h  
acquisition of 100% interest 收购全部股权 >k#aB.6  
acquisition of control 取得控制权 {2Ibd i  
acquisition of fixed assets 购置固定资产 ;5l|-&{@*  
acquisition of shell “买壳” [eN{
Ft0x  
acquisition price 收购价 ,5?MRqCM  
act of God 天灾 W!^=)Qs  
acting partner 执事合伙人 w#$k$T)  
active market 买卖活跃的市场；交投畅旺的市场；旺市 J|q_&MX/  
active partner 积极参与的合伙人 ~S6N'$^  
active trading 交投活跃 CYu8J@(\~g  
actual circulation 实际流通 %G SSy_c  
actual cost 实际成本 wz#n$W3mGf  
actual expenditure 实际开支；实际支出 e+WVN5"ID>  
actual income 实际入息；实际收入；实际收益 )5v .9N6v  
actual market 现货市场 cA\W|A)  
actual price 现货价；实际价格 <am7t[G."  
actual profit 实际利润 KAzRFX),  
actual quotation 实盘；实际价位；实际报价 TDGzXJf[  
actual year basis 按实际年度计算 `ouzeu9}  
actuals 实货 c2f$:XiM  
actuarial investigation 精算调查 &40]sxm  
actuarial principle 精算原则 b#U%aPH  
actuarial report 精算师报告 /km3L7L%R  
Actuarial Society of Hong Kong 香港精算学会 *X-$* ~J0  
actuarial valuation 精算师估值 "F}Ip&]hAG  
actuary 精算师 Oe!&Jma*>  
ad referendum agreement 暂定协议；有待覆核的协定 iy"Kg]  
ad valorem duty 从价税；按值征税 B" z5j  
ad valorem duty system 从价税制 GZt] 38V)g  
ad valorem fee 从价费 Jx<  
ad valorem tariff 从价关税 -tdG}Gu  
additional allowance 额外免税额 )]R?v,9*D  
additional amount for unexpired risk 未过期风险的额外款额 tK H!xit  
additional assessable profit 补加应评税利润 Zv\b`Cf}  
additional assessment 补加评税 WGx>{'LJ  
additional commitment 额外承担 #w@Pa L iS  
additional commitment vote 额外承担拨款 Hdx|k=-Q^  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ' ^
^K#f8  
additional dependent parent allowance 供养父母额外免税额 U*TN/6Qy.  
additional provision 额外拨款 xW4+)F5P(  
additional stamp duty 附加印花税 Fm':sd)'X  
additional tax 补加税罚款；补加税款 '7R'fhiO/3  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
88j ;7  
adjudged bankrupt 被裁定破产 Gf\_WNrSE+  
adjudicated bankrupt 裁定破产人 $O8V!R*  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 <UdD@(iZ#  
adjudication of bankruptcy 裁定破产；宣告破产 ~S!kn1&O  
adjudication of insolvency 裁定无力偿还债务 &:*+p-!2<  
adjusted actual 经调整的实数；调整后的实数 Uzn|)OfWP  
adjusted current assets 经调整的流动资产；调整后的流动资产 9A(K_d-!H  
adjusted figure 经调整的数字；调整后的数额 +GU16+w~E  
adjusted liabilities 经调整的负债；调整后的负债 \k_3IP?o=  
adjusted loss 经调整的亏损；调整后的亏损 !ei20@  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 4?&a?*M  
adjusted profit 经调整的利润；调整后的利润 M3 u8NRd5|  
adjusted surplus 经调整的盈余额；调整后的盈余额 %U7
f9  
adjusted value 经调整的价值；调整后的价值
ew$Z5N:  
adjustment 调整；修订；理算〔保险〕 x?'%  
adjustment centre 调剂中心 ;hJ*u  
adjustment lag 调整过程的时间差距；调整时差 8-ssiiJ}gh  
adjustment mechanism 调整机制 *XOKH+_u  
adjustment of loss 亏损调整 ="R6YL  
adjustment process 调整过程；调整程序 ie5ijkxZ(  
adjustment range 调整幅度 yZ$;O0f&&  
administered exchange rate 受管制汇率 ?/MXcI(  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ~[q:y|3b  
administration expenses 行政费用 Yj\yO(o/  
administration fee 手续费；行政费 |l(lrJ{  
administration in bankruptcy 破产管理 B31-<w  
administration order 遗产管理令 KBe {  
administrator 管理人；遗产管理人 ! hr@{CD  
administrator of the estate 遗产管理人 reJ?38(  
admission of debt 债项承认书 0 _}89:-  
admission of proof 接纳债权证明 vPNZFi-(  
advance 放贷款项；垫付款项；预支款项；预付款项 =Gz>ZWF  
advance account 暂支帐目；预付款帐户 ,{*fOpn  
advance compensation 预付补偿金 QvN <uxm  
advance from shareholder 股东垫款 L0  2~FT  
advance pending reimbursement 预支以待日后付还 7=A9E]:  
advanced economy 先进经济体系 9[E$>o"%  
advancement 预付；预付财产 c[lob{,  
advances warrant 垫款令 Ki6.'#%7  
advancing 贷出 1>y=i+T/b  
adverse balance 逆差 /,Id_TTCO  
adverse exchange 逆汇 'a?.X _t  
advertisement addressed to shareholders 在报章刊登的致股东通告 gGml c:/J%  
advice for collection 托收通知书 !bQ &n  
advice of drawing 提款通知书；汇票通知书 WC*:\:mh  
advice of payment 付款通知 4(GgaQFO?  
Advisory Committee [Securities and Futures Commission] Q8cPKDB  
谘询委员会〔证券及期货事务监察委员会〕 wg_CI,Kq  
Advisory Committee on Diversification 经济多元化谘询委员会 t>@3
RBEK  
affidavit 誓章；遗产申报誓章 E*CQG;^=N  
affidavit of no receipt 述明无收款的誓章 !BuJC$  
affiliate 联号；联营公司；附属公司 TcmZ0L^O  
affiliated company 附属公司；联号；联营公司 rOr1H!  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 =S8>  
affordability 负担能力 V9+"CB^  
African Development Bank [AfDB] 非洲开发银行 Sc3M#qm_  
after-acquired property 事后取得的财产 7d8qs%nA  
after-hours dealing 市后交易 S{7ik,Gdg  
after-tax profit 税后盈利；税后利润；税后溢利 6x,=SW@4  
agency agreement 代理协议 Lj-&TO}OZ  
agency expenses 代理机构的开支 
aq/Y}s?  
agency fee 代理费 DB'KIw  
Agency Law 《代理法》 x0$:"68PW  
agent 代理人；承销人 6ilC#yyp  
agent of company 公司代理人 {59VS Nl  
agent's fee 代理人费；经纪费 Mv`LF  
aggregate 总计；总数；总体数字 7h&`BS  
aggregate amount 总款额；总额 =1OAy`8  
aggregate assets and liabilities 总体资产与负债 `4$Qv'X*  
aggregate at constant price 按固定价格计算的总体数字 _m?(O/BTx  
aggregate demand 总需求 tF
g'RV{  
aggregate gross position 总持仓量 :fKz^@mY4  
aggregate limit 总限额 YkAWKC
Oni  
aggregate of salaries tax 合计薪俸税 `Mp7})  
aggregate performance 总体表现；总体业绩 KXA)i5z  
aggregate supply 总体供应 YGV#.  
aggregate surplus 总盈余 MGKeD+=5  
aggregate total 整体总额 @mRrA#E#{  
aggregate value 总值；合计价值 aa%&&  
aggregated basis 合计基准 n9fA!Wic  
aggregated net chargeable income 合计应课税入息实额 JP,(4h*  
aggregation 合并计算；合计；总和 iA{jKk=  
aggregation of incomes of husband and wife 夫妇入息合并计算 't?7.#,6O  
aggregation of property 财产的总和 ~G:2iSi(#  
agio 差价；贴水 v[DbhIXU  
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》 *[~o~e/YCb  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment C5PBfn<j  
《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》 nC.2./OwMf  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment !v4j`A;%  
《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》 =*:_swd  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment yO,`"Dc_0  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 S<]a@9W  
agreement for a settlement 授产协议 4'hcHdL9  
agreement for assignment 转让协议 C9Z\G 3
 
agreement for sale 售卖协议；买卖协议 %x8`fm  
agreement for sale and purchase 买卖协议 4J 51i*`  
agreement for the payment of interest 支付利息协议 dtnet_j  
agreement for the repayment of money 还款协议 ^C)TM@+  
agreement of reinsurance 再保险协议 -YjgS/g  
Agricultural Bank of China 中国农业银行 [gns8F#H\  
air passenger departure tax 飞机乘客离境税 Y0fO.k#C^  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 $gl<{{  
airport tax 机场税 $#ju?B~  
alcohol duty 酒精税 SP?U@w%}  
alienation 让与；让渡；转让 N|O]z  
alimony 生活费；赡养费 +\8krA  
All Ordinaries Index [AOI] 所有普通股指数 n$|c{2]=  
all risks 全险；综合险 zvb}p  
All Sales Record for Stock Market 《股票市场成交报告》 9C)3 b3  
Allied Capital Resources Limited 新联财务有限公司 !+DJhw&c,  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 i|]Va44  
allocation letter 拨款信件 =Pb5b6Y@6  
allocation of fund 分配款项；预留款项 (p.3'j(  
allocation of profit 利润分配；溢利分配 -0VA!3l  
allocation warrant 拨款令 fw|+7 O  
allotment 分配；配股 oBNX8%5w
 
allotment notice 股份配售通知；配股通知 mV*/zWh_  
allotment of shares 股份分配 8u'O`j  
allowable 可获宽免；免税的 -llx:  
allowable business loss 可扣除的营业亏损 t-7U1B}=<C  
allowable expenses 可扣税的支出 @-&(TRbZo  
allowance 免税额；津贴；备抵；准备金 1.95 ^8  
allowance for debts 债项的免税额 e
BC%2TF  
allowance for depreciation by wear and tear 耗损折旧免税额 YaNH.$.:  
allowance for funeral expenses 殡殓费的免税额 #W%)$k
c  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 L
}jF#*Q%  
allowance for repairs and outgoings 修葺及支出方面的免税额 vG<pc_ak
 
allowance to debtor 给债务人的津贴 ?9gTk \s?R  
alteration of capital 资本更改 d1TdH s\  
alternate trustee 候补受托人 Jg|cvu-+  
amalgamation 合并 s\C8
t0C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 it\DZGsg  
ambit of charges 征税范围；收费范围 #;"D)C  
amended valuation 经修订的估值 :IR9=nhS]  
American Commodities Exchange 美国商品交易所 $S=~YzO  
American Express Bank Limited 美国运通银行 d=Df.H+3  
American Stock Exchange 美国证券交易所 jWK@NXMH  
amortization 摊销 #3Ej0"A@-B  
amount due from banks 存放银行同业的款项 !H1tBg]5  
amount due from banks abroad 存放海外银行同业的款项 ey\m)6A$  
amount due from holding companies 控股公司欠款 E R]sDV  
amount due from local banks 存放本港银行同业的款项 BF@5&>E  
amount due to banks 银行同业的存款 Z2rzb{oS}  
amount due to banks abroad 海外银行同业的存款 f7Df %&d  
amount due to holding companies 控股公司存款 o`\.I&Ij  
amount due to local banks 本港银行同业的存款 ?)' 2l6  
amount due to outport banks 外埠银行同业的存款 x* =sRf  
amount for note issue 发行纸币的款额 y3cf[Q  
amount of bond 担保契据的款额 JpxbB)/  
amount of consideration 代价款额 z{@R.'BD  
amount of contribution 供款数额 *|k;a]HT  
amount of indebtedness 负债款额 5Z9~ &U  
amount of principal of the loan 贷款本金额 Z<ajET`)  
amount of rates chargeable 应征差饷数额 <wt$Gglk  
amount of share capital 股本额 'cAc{\)  
amount of sums assured 承保款额 UIf ZPf=  
amount of variation 变动幅度 JS/M~8+Et  
amount of vote 拨款数额 {+"g':><  
amount payable 应付款额 `D)Lzm R  
amount receivable 应收款额 ?AnjD8i  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &v$,pg%-:  
analysis 分析 Lvi[*une|  
ancillary risk 附属风险 1^L`)Up  
annual account 周年帐目；周年帐目报表；年度决算；年结 \6lh `U  
annual accounting date 年结日期 xEVLE,*?>  
annual allowance 每年免税额；年积金；年度津贴；年津 ^KkRF":  
annual balance 年度余额 8V
P"ydg-U  
annual disposable income 每年可动用收入 7}?k^x,1  
annual estimates 周年预算 WDEe$k4.  
annual fee 年费 !.3R~0b  
annual general meeting 周年大会 79SqYe=&uy  
annual growth rate 年增率；每年增长率 WG
h. ;-  
annual long-term supplement 长期个案每年补助金 \T`["<  
annual pensionable emolument 可供计算退休金的年薪 zb5N,!%r  
annual report 年报 Xb]=:x(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 I(]BMMj  
annual return 周年报表；周年申报表；每年报税表格 wqlcLIJPR  
Annual Return Rules 《周年报表规则》 IX<r5!  
annual review of consumer prices 每年消费物价回顾 ~^I\crx,U%  
annual roll-forward basis 逐年延展方式 #M5_em4kN  
annual salary 年薪 i s L{9^  
annual statement 年度报表；年度决算表 aqs%m (  
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 J]}FC{CD!  
annuitant 年金受益人 2yln7[a  
annuity 年金 kDzj%sm!  
annuity contract 年金合约 *me,(C  
annuity on human life 人寿年金 WY+(]Wkao  
antecedent debt 先前的债项 LY-lTr@A^  
ante-dated cheque 倒填日期支票 %5JW<9  
anticipated expenditure 预期开支 9<|m4  
anticipated net profit 预期纯利 U_}7d"<| ?  
anticipated revenue 预期收入 xfq]9<  
anti-inflation measure 反通货膨胀措施 F#(.v7Za  
anti-inflationary stance 反通货膨胀立场 ch@x]@-;A3  
apparent deficit 表面赤字 N5nvL)a~  
apparent financial solvency 表面偿债能力 >dpbCPJ9[  
apparent partner 表面合伙人 y(bsCsV&  
application for personal assessment 个人入息课税申请书 yjEI/9_  
application of fund 资金应用 J=UZ){c>:.  
application to release as liquidator and to destruct the books of accounts and documents Bx(yu'g|a  
申请免除清盘人职务及毁灭帐簿与文件 ! FNf>z+  
appointed actuary 委任精算师 oi2J:Y4  
appointed auditor 委任核数师；委任审计师 YywEZ?X  
appointed trustee 委任的受托人 ],8;eq%W)  
appointer 委任人 E: 9o;JU  
apportioned pro rata 按比例分摊 % f2<U;ff  
apportionment 分配；分摊 ?ork^4 $s  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 cYGRy,'gH  
apportionment formula 分摊方程式 HWqLcQ d:P  
apportionment of estate duty 遗产税的分摊 zKLn!b#>  
appraisal 估价；评估 NSw<t9Yi  
appreciable growth 可观增长 31~hlp;  
appreciable impact 显着影响 wms1IV%;  
appreciable increase 可观增长 Zta$R,[9h  
appreciation 增值；升值 U1l0Uke  
appreciation against other currencies 相对其他货币升值 /ZHO>LNN|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ||uZ bP@  
appreciation tax 增值税 h4f~5- Y  
appropriation 拨款；拨用；拨付 ZP"yq6!i  
appropriation account 拨款帐目 ezp<@'0ZT  
Appropriation Bill 拨款法案 !#q{Z>H`  
appropriation-in-aid system 补助拨款办法 hM~eJv  
approved assets 核准资产 Fb
veI4  
approved basket stock 认可一篮子证券 /H')~!Yz  
approved budget 核准预算 '/k^C9~m r  
approved charitable donation 认可慈善捐款 Bg-VCJI<  
approved charitable institution 认可慈善机构 tG/aH%4S  
approved currency 核准货币；认可货币 ?^|QiuU:n  
approved estimates 核准预算 Cz_AJ-WR  
approved estimates of expenditure 核准开支预算 <}d/v_+pnh  
approved overseas insurer 核准海外保险人 o]A XT
8  
approved overseas trust company 核准海外信托公司 1t+%Gv^sK  
approved pooled investment fund 核准汇集投资基金 d7* CwY9"  
approved provident fund scheme 认可公积金计划 Yi 6Nw+$  
approved provision 核准拨款 kl" ]Nw'C  
approved redeemable share 核准可赎回股份 -Q#o)o  
approved regional stock 认可地区性证券 q69H^E=  
approved retirement scheme 认可退休金计划 Q uB+vL  
approved subordinated loan 核准附属贷款 Vt'L1Wr0v  
arbitrage 套戥；套汇；套利 @rF/]UJ  
arbitrageur 套戥者；套汇者 MEEAQd<*  
arbitrary amount 临时款项 RcQ>eZHl  
arrangement 措施；安排；协定 Jy9bY  
arrears 欠款 !2z!8kI  
arrears of pay 欠付薪酬 l]H0g[  
arrears of revenue 逾期未收税款；逾期未收的帐项 ``!GI'^  
articles of association 组织章程；组织细则；组织章程细则 QZ&
4:K+{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 YgEM:'1f  
ascertainment of profit 确定利润 ?w*yW;V`  
"Asia Clear" “亚洲结算系统” gQy~kctQ#  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 be7L="vZw  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 tw=K&/@^O  
Asian Development Fund [ADF] 亚洲发展基金 \<ZLoy_  
Asian dollar bond 亚洲美元债券 S_2"7  
Asian dollar market 亚洲美元市场 (#$$nQj  
Asian dollar rate 亚洲美元利率 F"'n4|q4n  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 `fz,Lh*v  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 =`-|&  
asked price 沽盘；喊价；索价；卖方报价 =+<d1W`>0  
assessable income 应评税入息 u,eZ6  
assessable loss 应评税亏损 #4><r.v3  
assessable profit 应评税利润 Nsn~@.UuSW  
assessable value 应评税值 b$Ln}<  
assessed profit 估定利润 ;UrK{>B  
assessed value 经评估价值 ;|<(9u`  
assessment 评税；评定；估价；评税单 ~Q?!
W0ZBE  
assessment number 评税编号；估价编号 Lj8)'[K"  
assessment of additional tax 补加税评税 n+HsQ]z.  
assessment of performance 业绩评估；实绩评价 3y ryeS  
Assessor 评税主任 X8b|]Nr  
asset price bubbles 资产价格泡沫 [SkKz>rC  
asset-backed securities 具资产保证的证券 qgx?"$ Z  
assets accretion 资产增值 0 " y%9  
assets and liabilities 资产与负债 >Q=Ukn;k  
assets betterment statement 资产递增表；资产改进表 d8E,o7$m  
assets lending 实物放款；有抵押贷款 "b]#MO}P  
assets of the company passing on the death 死者去世时转移的公司资产 FQROK4x%"  
assets pledged as security for liabilities 用作负债抵押的资产 o2aM#Q  
assets portfolio 资产投资组合 ]9*;;4Mg  
assets price 资产价格 `XW*kxpm  
assets quality 资产质素 KXf<$\+zO  
assets realization 资产变现 ^O)ve^P  
assets refinancing arrangement 资产再集资安排 mRwT_(;t  
assets securitization 资产证券化 ^P?vkO"pB?  
assets situated outside Hong Kong 在香港以外地方的资产 WS:5MI,OL  
assets stripping 削减资产；拆卖资产 W`rMtzL5  
assets value 资产值 *"cD.)]#2  
assignee 承让人 
R-  
assignment 转让；转让书；转让契 OQScW2a&  
assignment of interest 权益转让 Q`A6(y/s?  
assignment of letters patent and trade mark 专利证书及商标转让 @*(4dt:V  
assignment of property 物业转让；物业转让书 "ZT.k5Z  
assignment right 转让权 _yvLuj  
assignor 转让人 OR4!YVVQ  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 f@@s1gdb  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 y\'P3ihK  
associate member 附属会员 \~#WY5  
associated body corporate 相联法人团体 Y%Ieg.o  
associated company 相联公司；联属公司 7J|&U2}c  
associated corporation 相联法团 |TTS?  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 6;+jIkkD)  
公认会计师公会〔英国〕
DI1(`y  
Association of Futures Exchange Brokers 香港期货经纪协会 __I/F6{ 9V  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ^:u?ye;  
association of underwriters 承保人组织 3F+Jdr'  
assumption of control 接管 BAV>o|-K  
assurance 担保；保险；转易；转易书 C!&y  
assurance of interest 权益的转易 .VM3D0aV  
at 19XX price 按一九ＸＸ年价格计算 ghAi{@s$)  
at a discount 按赔价计算；按贴水价格计算；打折扣  9S1)U$  
at a premium 按溢价计算；按升水价格计算 tHhHrMxO  
at call 通知付款；按通知 c#lPc>0xb  
at constant market price 按固定市价计算 zN~6HZ_:^  
at constant price 按固定价格计算 vfwA$7N  
at cost 按成本计算 r&%.z*q  
at current market price 按当时市价计算；按现时市价计算 MT6/2d  
at current price 按当时价格计算；按现时价格计算 R-rCh.  
at factor cost 按要素成本计算；按生产要素成本计算 Wto;bd  
at money-of-the-day price 按付款当日价格计算 = 96P7#%  
at or better 按指定或较佳价位〔买卖指令〕 sbo^"&%w  
at par 按面值计算；平价 T6M+|"92  
at sight 见票即付 PB53myDQ  
at the close 按收市盘 XIAeCU  
at the opening 按开市盘 Quzo8u  
attestation 见证；见证条款 p $ouh  
at-the-money option 平价期权 QTmZ(>z  
attorney 受权人；受托代表人
,=BLnsg  
attornment 新拥有人承认书 .Cz %:%9  
attributable profit 可归属利润 * R d#{Io7  
attributable share value 可归属股份价值 2p!"p`b~  
Auckland Stock Exchange 奥克兰证券交易所 W^\d^)  
auction 拍卖 `t(D!  
auctioneer 拍卖商 JObMZA$  
audit 审计；核数 }BJX/, H,  
Audit Commission 审计署 X!tf#tl  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] wRtZ`o  
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〕 3yA2WW  
audit review 帐目审查 ,v9f~qh  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 7N=-Y>$X  
audited account 审计帐目；经审计的帐目 &dR=?bz-A  
audited annual account 经审计的周年帐目 iv&v8;B  
audited balance sheet 经审计的资产负债表 q,%:h`t\  
auditor 核数师；核数主任；审计师 ?_g1*@pA  
auditor's certificate 核数师证明书；审计师证明书 hhI)' $  
auditor's report 核数师报告；审计师报告 jrMe G.e=D  
Aussie bond 澳元债券 :+rUBY
Wx  
austerity budget 紧缩预算 VDbI-P&c  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 P"_$uO(5x  
Australia All Ordinaries Index 澳洲所有普通股票指数 =ll=)"O  
Australian Dollar [AUD] 澳元 qO@@8/l  
Australian Options Market 澳大利亚期权市场 ~9\zWRh  
Australian Securities Commission 澳洲证券事务监察委员会 r0]4=6U  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 q|.dez'  
Australian Stock Exchange 澳大利亚证券交易所 #1.YKo  
Austrian Schilling [ATS] 奥地利先令 )G1P^WV4  
authentication 认证；鉴证 n_u1&a'  
authority to purchase 委托购买证；委购书 6oD\-H  
authorization 认可；核准；授权；授权书 l2jF#<S@  
authorization by direction 指示授权 ihCIh6  
authorization by instruction 指令授权 !CUoHTmB  
authorization by warrant 令状授权 TsQU6NNE  
authorization of unit trust 单位信托的认可 a W
%5~3  
authorized agent 指定代理人 d3;qsUh$yv  
authorized capital 法定资本 x=Hndx^  
authorized clerk 出市员 ^aZAw%K  
authorized dealer 认可交易商 >~nF=  
authorized financial institution 认可财务机构 58tVx'1y  
authorized fund 认可基金 t*XN_=E$f  
authorized fund house 获授权的基金公司；认可基金公司 FFKGd/:!  
authorized institution 认可机构 \ I`p|&vG  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 3)=c]@N0  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 u3 0s_\  
authorized insurer 获授权保险人；获认可承保人 28.~iw  
authorized investment 特准投资项目 tBATZ0nK`Q  
authorized person 获授权人 Gi2$B76<  
authorized representative 获授权代表 zDTv\3rZ4X  
authorized share capital 法定股本 V5f9]D  
automated quotation system 自动报价系统 3
< Od0J  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] :4gLjzL  
自动交易系统〔香港期货交易所有限公司〕 bM,1f/^  
automatic adjustment mechanism 自动调整机制 2";SJF'5\  
automatic adjustment system 自动调整系统 a2 +~;{?g  
Automatic Clearing House 自动票据交换所 Ro(Zmk\t  
automatic exchange rates accumulation system 自动化汇率累集系统 (la[KqqCO  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 U_GgCI)  
automatic teller machine [ATM] 自动柜员机 rQ
`i8GF  
autopay 自动转帐 IiBD?}  
available assets 可用资产 LwcIGhy  
available fiscal reserve 现存财政储备 GB7/x*u   
available profit 可用利润 Hu3wdq  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 [U, ?R  
average 平均；平均数；海损 M<PIeKIEB  
average basic salary 平均基本薪金 "KX=ow#z|  
average consumer expenditure 平均消费开支；一般消费开支 IuF
_M<d,  
average cost 平均成本 Nes=;%&]G  
average cost of land production 增辟土地平均成本 _PFnh)o  
average daily turnover 平均每日成交额 2i{cQ96  
average daily wage rate 平均每日工资率 Iq7}   
average expenditure pattern 平均开支模式 vQ}6y  
average growth rate 平均增长率 b75$?_+  
average net fixed assets 固定资产平均净值 ?p<.Fv8.  
average of relatives 相对价格平均数 u"1rF^j6k  
average price 平均价格 s*/bi W  
average propensity to consume 平均消费倾向；一般消费倾向 yS(}:'`r  
average propensity to save 平均储蓄倾向；一般储蓄倾向 !~]<$WZV  
average rate 平均率 }Ew hj>w  
average revenue 平均收入；平均收益 6z0@I*  
average stock 平均库存；平均存货 wr(*?p]R  
average yearly rent 平均年租 /H7&AiA  
avoidance of double taxation 避免双重课税 uj>WgU  
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
<JMcIV837  
OU5*9_7.  
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