一些有用的会计术语(也不知道发的地方对不对)A

A: 6_pDe  
A share Ａ股；甲类股份 %!>k#F^S  
abatement of tax 减税；减扣免税额 GsR-#tV@  
ABN AMRO Bank N.V. 荷兰银行 a\.//?  
above-the-line expenditure 线上项目支出；经常预算支出 @ 8A{ 9i  
above-the-line receipt 线上项目收入；经常预算收入 Hu[8HzJo  
ABSA Asia Limited 南非联合亚洲有限公司 `x5ll;"J  
absolute change 绝对数值变更 $Gr4sh!cE  
absolute expenditure 实际开支 }FuVY><l  
absolute guideline figure 绝对准则数字 v4X_v!CQ  
absolute interest 绝对权益 d5N)^\z  
absolute order of discharge 绝对破产解除令 ;&/sj-xJ2  
absolute profit margin 绝对利润幅度 [))gn  
absolute value 实值；绝对值 aS3P(s L  
absolutely vested interest 绝对既得权益 &f$a1#O}dx  
absorbed cost 已吸收成本；已分摊成本 lF)0aDk'h  
absorption 吸收；分摊；合并 ojiM2QT}m  
absorption rate 吸收率；摊配率；分摊率 BYTXAZLb  
ACB Finance Limited 亚洲商业财务有限公司
:t_}_!~  
acceptable form of reciprocity 合理的互惠条件 ;D6x=v=2  
acceptable rate 适当利率；适当汇率 ux)<&p.  
acceptance agreement 承兑协议 f|;HS!$  
acceptance for honour 参加承兑 %{7$\|;J'  
acceptor 承兑人；接受人；受票人 QxP` fKC8  
acceptor for honour 参加承兑人 oBhL}r  
accident insurance 意外保险 6(!,H<bON  
Accident Insurance Association of Hong Kong 香港意外保险公会 GZ;Z  
accident insurance scheme 意外保险计划 sxf}Mmsk  
accident year basis 意外年度基准 ADuZ}]  
accommodation 通融；贷款 *'kC8ZR5  
accommodation bill 通融票据；空头票据 /W7&U =d9  
accommodation party 汇票代发人 aY3pvOV  
account balance 帐户余额；帐户结余 s{b0#[  
account book 帐簿 >1_Dk7E0D  
account collected in advance 预收款项 ?*B;514  
account current book 往来帐簿 tsCz+MP  
account of after-acquired property 事后取得的财产报告  ^xBb$  
account of defaulter 拖欠帐目 zS&7[:IRs'  
account payable 应付帐款 @G^j8Nl+J}  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 :YkDn~@  
account receivable 应收帐款 Y j,9V],  
account receivable report 应收帐款报表 &Z;Eu'ia  
account statement 结单；帐单；会计财务报表 5%vP~vy_}  
account title 帐户名称；会计科目 sE(X:[Am  
accountant's report 会计师报告 yQ72v'  
Accountant's Report Rules 会计师报告规则 D'U\]'.  
accounting and auditing procedure 会计与审计程序；会计与核数程序 +H5 jRw  
Accounting Arrangements 《会计安排》 \JF57t}Zk  
accounting basis 会计基础 nS?S6G5h  
accounting by Official Receiver 破产管理署署长呈交的帐目 m-Mhf;  
Accounting Circular 《会计通告》 NB~*sP-l&  
accounting class 会计类别 p{('KE)  
accounting date 记帐日期；会计结算日期 Br_3qJNVP  
accounting for money 款项核算 V>~*
]N^f  
Accounting Officer 会计主任 q>Dr)x)  
accounting period 会计报告期；会计期 TXY
 
accounting policy 会计政策；会计方针 WV9[DFU  
accounting practice 会计惯例 t!+%g) @  
accounting principle 会计准则 7$E2/@f  
accounting record 会计记录 @y&h4^)z  
accounting report 会计报告 q[T_*X3o  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 EbHUGCMO  
Accounting Society of China 中国会计学会 $D0)j(v  
accounting statement 会计报表 0B#rqTEKu  
accounting system 会计制度；会计系统  mP`,I"u  
accounting transaction 会计事项；帐务交易 RXCygPT   
accounting treatment 会计处理 <"j"h=tm}  
accounting year 会计年度 0  /D5  
accretion 增值；添加 IJL^dXCu  
accrual 应计项目；应累算数目 [kU[}FT  
accrual basis 应计制；权责发生制 7KYF16A4  
accrual basis accounting 应计制会计；权责发生制会计 uWM4O@Qn)d  
accrue 应累算；应计 g[uE@Gaj&  
accrued benefit 应累算利益 x_>"Rnv:K  
accrued charges 应计费用 see'!CjVo2  
accrued cumulative preference share dividend 应累算的累积优先股股息 OV0cr  
accrued expenses 应累算费用 dNS9<8JX  
accrued interest payable 应付利息；应计未付利息 R[
2[[M  
accrued interest receivable 应收利息；应计未收利息 E!O(:/*  
accrued right 累算权益 kiBOyC!r6  
accruing profit 应累算的利润 r' 97\|  
accumulated fiscal reserve 累积财政储备 Z=1,<ydKV  
accumulated profit 累积利润；滚存溢利 r&LCoe'\{i  
accumulated reserve 累积储备 ]xVL11p  
accumulation of surplus income 累积收益盈余 SO8|]Fk  
acquired assets 既得资产 @i1.5z  
acquisition 收购；购置；取得 7D9h;gsP  
acquisition cost 购置成本 A=l?IC@O  
acquisition expenses 购置费用 ~h~r]tV*+  
acquisition of 100% interest 收购全部股权 ZFd{q)qe   
acquisition of control 取得控制权 PhI{3B/  
acquisition of fixed assets 购置固定资产 123-i,epg  
acquisition of shell “买壳” PdE)m/  
acquisition price 收购价 -qr:c9\px  
act of God 天灾 'p{Y{ $Q  
acting partner 执事合伙人 oGU.U9~!  
active market 买卖活跃的市场；交投畅旺的市场；旺市 o 2$<>1^  
active partner 积极参与的合伙人 d<^6hF  
active trading 交投活跃 ~T{d9yNW1  
actual circulation 实际流通 UVvt&=+4  
actual cost 实际成本 _
s=Pk[e  
actual expenditure 实际开支；实际支出 hPX2 Bp  
actual income 实际入息；实际收入；实际收益 ))we\I__8  
actual market 现货市场 `04Y ;@w  
actual price 现货价；实际价格 $4fjSSB~  
actual profit 实际利润 $;g%S0:3)  
actual quotation 实盘；实际价位；实际报价 (kD?},Z  
actual year basis 按实际年度计算  _j
?=&tc  
actuals 实货 b~N|DKj  
actuarial investigation 精算调查 )l/C_WEK  
actuarial principle 精算原则 kdZ-<O7@  
actuarial report 精算师报告 V0wC@?  
Actuarial Society of Hong Kong 香港精算学会 .(.G`aKnF  
actuarial valuation 精算师估值 O,z%7><  
actuary 精算师 1tK6lrhj  
ad referendum agreement 暂定协议；有待覆核的协定 =V4_DJ(&  
ad valorem duty 从价税；按值征税 vzT6G/  
ad valorem duty system 从价税制 c_j)8  
ad valorem fee 从价费 9/^Bj  
ad valorem tariff 从价关税 [Nzg 8FP  
additional allowance 额外免税额 H#d! `  
additional amount for unexpired risk 未过期风险的额外款额 w2mlqy2L  
additional assessable profit 补加应评税利润 1QdB`8in  
additional assessment 补加评税 FPM}:c4  
additional commitment 额外承担 Wg3WE1V  
additional commitment vote 额外承担拨款 -$Z-hxs^  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 A'P}mrY  
additional dependent parent allowance 供养父母额外免税额 R,k[
Kh  
additional provision 额外拨款 W(3~F2  
additional stamp duty 附加印花税 e?'k[ES^  
additional tax 补加税罚款；补加税款 V
3Rnr8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书   ]q\=  
adjudged bankrupt 被裁定破产 '$&(+>)z`  
adjudicated bankrupt 裁定破产人 1pBsr(  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3 %{'Uh,  
adjudication of bankruptcy 裁定破产；宣告破产 x[h<3V"  
adjudication of insolvency 裁定无力偿还债务 ?}>B4Z)  
adjusted actual 经调整的实数；调整后的实数 0yEyt7 ~@  
adjusted current assets 经调整的流动资产；调整后的流动资产 H'(o}cn7~  
adjusted figure 经调整的数字；调整后的数额 8`R}L  
adjusted liabilities 经调整的负债；调整后的负债 M}RFFg  
adjusted loss 经调整的亏损；调整后的亏损 kv FOk  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 #._6lESK  
adjusted profit 经调整的利润；调整后的利润 ]k%KTvX*G  
adjusted surplus 经调整的盈余额；调整后的盈余额 pJ@DHj2@  
adjusted value 经调整的价值；调整后的价值 >ww1
:Sn  
adjustment 调整；修订；理算〔保险〕 R^w >aZoJ  
adjustment centre 调剂中心 ?VHwYD.B  
adjustment lag 调整过程的时间差距；调整时差 >w2WyYJYH  
adjustment mechanism 调整机制 p9bxhnn|  
adjustment of loss 亏损调整 #esu@kMU`  
adjustment process 调整过程；调整程序 rzY@H
}u  
adjustment range 调整幅度 jMN@x]6w  
administered exchange rate 受管制汇率 7QRvl6cv  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 4Fht(B|  
administration expenses 行政费用 !wufoK  
administration fee 手续费；行政费 /[|md0,  
administration in bankruptcy 破产管理 ;$&
5I9N  
administration order 遗产管理令 2SCf]&  
administrator 管理人；遗产管理人 a!]QD`  
administrator of the estate 遗产管理人 '/)_{Ly  
admission of debt 债项承认书 +,w|
&y  
admission of proof 接纳债权证明 iZqFVr&JF  
advance 放贷款项；垫付款项；预支款项；预付款项 o+WrIAR  
advance account 暂支帐目；预付款帐户 .Af)y_  
advance compensation 预付补偿金 loVvr"&g  
advance from shareholder 股东垫款 XzwQ,+IAr  
advance pending reimbursement 预支以待日后付还 Zvw3C%In  
advanced economy 先进经济体系 AG!a=ufc0  
advancement 预付；预付财产 \7?MUa.4  
advances warrant 垫款令 aLo>Yi  
advancing 贷出 YedipYG9;  
adverse balance 逆差 Wn</",Gf  
adverse exchange 逆汇 1OGv+b)  
advertisement addressed to shareholders 在报章刊登的致股东通告 g KY ,G  
advice for collection 托收通知书 U@ QU8  
advice of drawing 提款通知书；汇票通知书 lfG&V +S1  
advice of payment 付款通知 h 7P?n.K  
Advisory Committee [Securities and Futures Commission] PL2Q!i`[o  
谘询委员会〔证券及期货事务监察委员会〕 @G-k]IWi  
Advisory Committee on Diversification 经济多元化谘询委员会 xRZT
 
affidavit 誓章；遗产申报誓章 RJm8K,3#  
affidavit of no receipt 述明无收款的誓章 -2~yc2:>A  
affiliate 联号；联营公司；附属公司 _ r)hr7
 
affiliated company 附属公司；联号；联营公司 ,,-3p#Pbw  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 o sH,(\4_  
affordability 负担能力 @(5RAYRV  
African Development Bank [AfDB] 非洲开发银行 "k@/Z7=  
after-acquired property 事后取得的财产 'F<e)D?  
after-hours dealing 市后交易 @g5]w&o_  
after-tax profit 税后盈利；税后利润；税后溢利 ju6_L<  
agency agreement 代理协议 ;SP3nU))  
agency expenses 代理机构的开支 ZQ8Aak  
agency fee 代理费 Y2$`o4*3  
Agency Law 《代理法》 5rSth.&  
agent 代理人；承销人 0-O.*Q^  
agent of company 公司代理人 2xxwQwg8  
agent's fee 代理人费；经纪费 \O4=
mJ  
aggregate 总计；总数；总体数字 n;Wf|>  
aggregate amount 总款额；总额 {oC69n
:  
aggregate assets and liabilities 总体资产与负债 K#yH\fn8  
aggregate at constant price 按固定价格计算的总体数字 `SbX`a0p2  
aggregate demand 总需求 T$B4DQ  
aggregate gross position 总持仓量 Ss/="jC  
aggregate limit 总限额 mq} #{  
aggregate of salaries tax 合计薪俸税 <p8y'KAlc  
aggregate performance 总体表现；总体业绩 K\r=MkA.>  
aggregate supply 总体供应 ?Qp_4<(5  
aggregate surplus 总盈余 im\W
s./  
aggregate total 整体总额 s'w0pZqj  
aggregate value 总值；合计价值 VrP%4P+  
aggregated basis 合计基准 oW9rl]+  
aggregated net chargeable income 合计应课税入息实额 gVWLY;c 3}  
aggregation 合并计算；合计；总和 C#c
EMKa  
aggregation of incomes of husband and wife 夫妇入息合并计算 ,6)y4=8 L  
aggregation of property 财产的总和 r+yLK(<zp  
agio 差价；贴水 .Cd$=v6  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 HC}C_Q5c91  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment b%$C!Tq'  
《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》 |"*:ZSj  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Sgy~Z^  
《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》 JFkjpBS  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment L{Zy7O]"d  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 M:M<bz Vu  
agreement for a settlement 授产协议 CK#PxT?"  
agreement for assignment 转让协议 A
Yerz  
agreement for sale 售卖协议；买卖协议 &^>r<~]  
agreement for sale and purchase 买卖协议 X28WQdP,7  
agreement for the payment of interest 支付利息协议 6u8fF|s  
agreement for the repayment of money 还款协议 a OHAG  
agreement of reinsurance 再保险协议 4<HJD&@V  
Agricultural Bank of China 中国农业银行 o8"xoXK5xf  
air passenger departure tax 飞机乘客离境税 4x>e7Kf  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 @~HD<K  
airport tax 机场税 W%:zvqg v  
alcohol duty 酒精税 f>PU# D@B  
alienation 让与；让渡；转让 '^AXUb  
alimony 生活费；赡养费 (J#3+I  
All Ordinaries Index [AOI] 所有普通股指数 4 ETVyK|  
all risks 全险；综合险 Kj5f:{Ur  
All Sales Record for Stock Market 《股票市场成交报告》 *a@UV%u  
Allied Capital Resources Limited 新联财务有限公司 |U0@(H  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 9_$Odc%]  
allocation letter 拨款信件 `Nr7N#g+u  
allocation of fund 分配款项；预留款项 r}bKVne  
allocation of profit 利润分配；溢利分配 6U]7V  
allocation warrant 拨款令 #d(r^U#I  
allotment 分配；配股 6Z=H>
w  
allotment notice 股份配售通知；配股通知 ,B!Qv3bn  
allotment of shares 股份分配 dy'?@Lj;  
allowable 可获宽免；免税的 B&D z(Bs  
allowable business loss 可扣除的营业亏损 8tk`1E8!j  
allowable expenses 可扣税的支出
HDxw2nz*R  
allowance 免税额；津贴；备抵；准备金 )I9(WVx!]  
allowance for debts 债项的免税额 }(6k7{,Gw,  
allowance for depreciation by wear and tear 耗损折旧免税额 mer{Jys  
allowance for funeral expenses 殡殓费的免税额 Rl8-a8j$f.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~VKXL,.  
allowance for repairs and outgoings 修葺及支出方面的免税额 Q0q$ZK6C  
allowance to debtor 给债务人的津贴 0:p#%Nvg  
alteration of capital 资本更改 n!nv.-n  
alternate trustee 候补受托人 } U.B$4Q  
amalgamation 合并 L1BpY-=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Uk4">]oct  
ambit of charges 征税范围；收费范围 FT=>haN  
amended valuation 经修订的估值 ]y e&#  
American Commodities Exchange 美国商品交易所 gw^+[}U#  
American Express Bank Limited 美国运通银行 MIJ~j><L  
American Stock Exchange 美国证券交易所 SqQB>;/p  
amortization 摊销 fZC,%p  
amount due from banks 存放银行同业的款项 on$a]zx'@  
amount due from banks abroad 存放海外银行同业的款项 l|{<!7a  
amount due from holding companies 控股公司欠款 v
2Y=vr  
amount due from local banks 存放本港银行同业的款项 hW&UG#PY>  
amount due to banks 银行同业的存款 hd' n"  
amount due to banks abroad 海外银行同业的存款 !NtY4O/  
amount due to holding companies 控股公司存款 Y'9deX+  
amount due to local banks 本港银行同业的存款 \8ZNXCP  
amount due to outport banks 外埠银行同业的存款 g(^l>niF:  
amount for note issue 发行纸币的款额 =\.
|'  
amount of bond 担保契据的款额 w8Yff[o  
amount of consideration 代价款额 :h@:F7N _  
amount of contribution 供款数额 ?9cy5z[  
amount of indebtedness 负债款额 ai RNd~\  
amount of principal of the loan 贷款本金额 ~r3g~MCHS  
amount of rates chargeable 应征差饷数额 mLO6`]p{H  
amount of share capital 股本额 )ej8vm  
amount of sums assured 承保款额 I5,Fh>  
amount of variation 变动幅度 3IIlAzne;  
amount of vote 拨款数额 z7o59&  
amount payable 应付款额 o-_a0j  
amount receivable 应收款额 -u{:39y{n  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Z)~2{)  
analysis 分析 _JS'~JO3{  
ancillary risk 附属风险 &V$R@~x  
annual account 周年帐目；周年帐目报表；年度决算；年结 @,vSR
ns  
annual accounting date 年结日期  T7`Jtqf  
annual allowance 每年免税额；年积金；年度津贴；年津 v.MWO]L  
annual balance 年度余额 ;Xns9  
annual disposable income 每年可动用收入 tti.-  
annual estimates 周年预算 $6N.ykJ  
annual fee 年费 +]X^b
B[  
annual general meeting 周年大会 yI)2:Ca*  
annual growth rate 年增率；每年增长率 v*pVcBY>  
annual long-term supplement 长期个案每年补助金 9viC3bj.o  
annual pensionable emolument 可供计算退休金的年薪 2#!D"F  
annual report 年报 3h&s=e!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Z)<>d.  
annual return 周年报表；周年申报表；每年报税表格  <_~`)t  
Annual Return Rules 《周年报表规则》 cl:YN]BK  
annual review of consumer prices 每年消费物价回顾 &x3y.}1
 
annual roll-forward basis 逐年延展方式 x8[8z^BV?e  
annual salary 年薪 pH%K4bV)8  
annual statement 年度报表；年度决算表 |NqQK
ot1  
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 lz>hP  
annuitant 年金受益人 =0Mmxd&o=M  
annuity 年金
%Vq@WF  
annuity contract 年金合约 :BS`Q/<w  
annuity on human life 人寿年金 7@\iBmr6  
antecedent debt 先前的债项 ,aeFEsi  
ante-dated cheque 倒填日期支票 \;]~K6=  
anticipated expenditure 预期开支 JG `QJ%  
anticipated net profit 预期纯利 PuWF:'w r  
anticipated revenue 预期收入 j,Y=GjfGM  
anti-inflation measure 反通货膨胀措施 W$W7U|Z9y+  
anti-inflationary stance 反通货膨胀立场 tF4"28"h  
apparent deficit 表面赤字 z|Xl%8  
apparent financial solvency 表面偿债能力 N.]8qz
W  
apparent partner 表面合伙人 =B\?(  
application for personal assessment 个人入息课税申请书 hn-S$3')`  
application of fund 资金应用 ;rX4${h  
application to release as liquidator and to destruct the books of accounts and documents X!m/I i$q  
申请免除清盘人职务及毁灭帐簿与文件 ty ~U~  
appointed actuary 委任精算师 ^t"\PpmK<d  
appointed auditor 委任核数师；委任审计师 <m!\Ma  
appointed trustee 委任的受托人 @m6E*2Gg  
appointer 委任人 +.=a R<Q  
apportioned pro rata 按比例分摊 kciH  
apportionment 分配；分摊 F n\)*; ^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2neiUNT  
apportionment formula 分摊方程式 xGqZ8v`v  
apportionment of estate duty 遗产税的分摊 Lt)t}0  
appraisal 估价；评估 vCJjZ%eO%D  
appreciable growth 可观增长 :mij%nQ>$  
appreciable impact 显着影响 BkcOsJIz  
appreciable increase 可观增长 nxG vh4'i8  
appreciation 增值；升值 jGt[[s  
appreciation against other currencies 相对其他货币升值 p&7>G-.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 xk,E A U  
appreciation tax 增值税 MxYCMe4S[  
appropriation 拨款；拨用；拨付 qz 'a.]{=  
appropriation account 拨款帐目 Wl1%BN0>  
Appropriation Bill 拨款法案 2axH8ONMu  
appropriation-in-aid system 补助拨款办法 W!{uEH{%l  
approved assets 核准资产 9T\:ID=h  
approved basket stock 认可一篮子证券 _z_uz\#,  
approved budget 核准预算 !cfn%+0  
approved charitable donation 认可慈善捐款 n[<Vj1n  
approved charitable institution 认可慈善机构 {d)+a$qj  
approved currency 核准货币；认可货币 {2,V3
*NF  
approved estimates 核准预算 LWY`J0/  
approved estimates of expenditure 核准开支预算 +f+\uObi:  
approved overseas insurer 核准海外保险人 1:-$mt_*  
approved overseas trust company 核准海外信托公司 +m"iJW0  
approved pooled investment fund 核准汇集投资基金 QDU^yVa_  
approved provident fund scheme 认可公积金计划 7%X$6N-X  
approved provision 核准拨款 #/n\C  
approved redeemable share 核准可赎回股份 |XQ!xFB  
approved regional stock 认可地区性证券 '1d-N[  
approved retirement scheme 认可退休金计划 P/27+5(|  
approved subordinated loan 核准附属贷款 !=a8^CV  
arbitrage 套戥；套汇；套利 ^ H'|iju  
arbitrageur 套戥者；套汇者 $Uzc  
arbitrary amount 临时款项 @r#>-p  
arrangement 措施；安排；协定 &.d~ M
1Mz  
arrears 欠款
aFLm,  
arrears of pay 欠付薪酬 %;gD_H4mm  
arrears of revenue 逾期未收税款；逾期未收的帐项 R\iU)QP  
articles of association 组织章程；组织细则；组织章程细则 U!('`TYe  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _c[t.\-`]  
ascertainment of profit 确定利润 ZI1[jM{4^F  
"Asia Clear" “亚洲结算系统” ;yH/GN#O  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 K]RkKMT,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 >J4_/p>Qs  
Asian Development Fund [ADF] 亚洲发展基金 /0zk&g  
Asian dollar bond 亚洲美元债券 ^K3{6}]  
Asian dollar market 亚洲美元市场 Q?vGg{>  
Asian dollar rate 亚洲美元利率 ifuVVFov  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 8Y:bvs.j  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ^NP" m
  
asked price 沽盘；喊价；索价；卖方报价 ^Xh9:OBF  
assessable income 应评税入息 
hd\
iW7  
assessable loss 应评税亏损 \i{=%[c  
assessable profit 应评税利润 {W@Y4Qqq  
assessable value 应评税值 klPc l[.w  
assessed profit 估定利润 tvI~?\Ylj  
assessed value 经评估价值 zp d4
uto5  
assessment 评税；评定；估价；评税单 % nJ'r?+h  
assessment number 评税编号；估价编号 _,5(HETE2  
assessment of additional tax 补加税评税 p3X>  
assessment of performance 业绩评估；实绩评价 qV5ME#TJ  
Assessor 评税主任 ZYg="q0x&  
asset price bubbles 资产价格泡沫 BVG 3 T  
asset-backed securities 具资产保证的证券 VaH#~!  
assets accretion 资产增值 Fe:0nr9;  
assets and liabilities 资产与负债 MSw/_{  
assets betterment statement 资产递增表；资产改进表 aVd{XVE  
assets lending 实物放款；有抵押贷款 ~W!sxM5(*  
assets of the company passing on the death 死者去世时转移的公司资产 LTrn$k3}  
assets pledged as security for liabilities 用作负债抵押的资产 O0wD"V^W  
assets portfolio 资产投资组合 &FGz53fd4  
assets price 资产价格 X|X6^}  
assets quality 资产质素 o: TO
[  
assets realization 资产变现 nsYS0  
assets refinancing arrangement 资产再集资安排 V+_L9  
assets securitization 资产证券化 Dg\fjuK9  
assets situated outside Hong Kong 在香港以外地方的资产 [&6l=a  
assets stripping 削减资产；拆卖资产 y2&G0y  
assets value 资产值 Q9{%  
assignee 承让人 Z|E( !"zE9  
assignment 转让；转让书；转让契 Ip|7JL0Z  
assignment of interest 权益转让 }*;Hhbox  
assignment of letters patent and trade mark 专利证书及商标转让 b bX2D/  
assignment of property 物业转让；物业转让书 B2VUH..am  
assignment right 转让权 /8lGP!z  
assignor 转让人 8xlj:5;(w  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 0
/;T\9  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 .hnGHX  
associate member 附属会员 8\/E/o3  
associated body corporate 相联法人团体 ^Km
yB6Yg  
associated company 相联公司；联属公司 BT>8  
associated corporation 相联法团 Z3=t"  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Es1Yx\/:  
公认会计师公会〔英国〕 }wz )"  
Association of Futures Exchange Brokers 香港期货经纪协会 zS]Yd9;X1  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 B$aboL2  
association of underwriters 承保人组织  !1;DRF  
assumption of control 接管 )N<>L/R  
assurance 担保；保险；转易；转易书 g;Bq#/w  
assurance of interest 权益的转易 #NwlKZ-  
at 19XX price 按一九ＸＸ年价格计算 H"6:!;9,  
at a discount 按赔价计算；按贴水价格计算；打折扣 [[ HXOPaV  
at a premium 按溢价计算；按升水价格计算 27}k63\  
at call 通知付款；按通知 S-g`rTx  
at constant market price 按固定市价计算 $wAVM/u&  
at constant price 按固定价格计算 L9&Z?$6J_p  
at cost 按成本计算 t: r   
at current market price 按当时市价计算；按现时市价计算 <5G*#0gw  
at current price 按当时价格计算；按现时价格计算 i e%ZX  
at factor cost 按要素成本计算；按生产要素成本计算 $D1Pk  
at money-of-the-day price 按付款当日价格计算  jmz, 1[  
at or better 按指定或较佳价位〔买卖指令〕 ,@8>=rT  
at par 按面值计算；平价 5,k&^CK}  
at sight 见票即付 U5%EQc-"P  
at the close 按收市盘 lhKd<Y"  
at the opening 按开市盘 9["yL{IPe  
attestation 见证；见证条款 :^%My]>T  
at-the-money option 平价期权 0; M+8  
attorney 受权人；受托代表人 !Tr +:SM  
attornment 新拥有人承认书 ' w!o!_T6  
attributable profit 可归属利润 o0_RU<bWN  
attributable share value 可归属股份价值
b>Iqk  
Auckland Stock Exchange 奥克兰证券交易所 rU%\ 8T0f  
auction 拍卖 .^fq$7Y}7  
auctioneer 拍卖商 esWgYAc3{  
audit 审计；核数 ySL 31%  
Audit Commission 审计署 32:q'
 
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 8it|yK.G@&  
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〕 M n3cIGL  
audit review 帐目审查 ts aD5B  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 /m(vIl  
audited account 审计帐目；经审计的帐目 U_y)p Cd  
audited annual account 经审计的周年帐目 _\1wLcFj  
audited balance sheet 经审计的资产负债表 \&n]W\  
auditor 核数师；核数主任；审计师 KzG8K 6wZ  
auditor's certificate 核数师证明书；审计师证明书 8!'#B^  
auditor's report 核数师报告；审计师报告 s'J8E+&5  
Aussie bond 澳元债券 `b+f^6SJn  
austerity budget 紧缩预算 Q9]7.^l  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 <G/O!02  
Australia All Ordinaries Index 澳洲所有普通股票指数 'cu( Sd}  
Australian Dollar [AUD] 澳元 Gmf.lHr$%  
Australian Options Market 澳大利亚期权市场 y/
'2WO[  
Australian Securities Commission 澳洲证券事务监察委员会 It!PP1$   
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Z ~:S0HDP  
Australian Stock Exchange 澳大利亚证券交易所 Da0E)  
Austrian Schilling [ATS] 奥地利先令 ej]^VS7w[r  
authentication 认证；鉴证 !Z`~=n3bk  
authority to purchase 委托购买证；委购书 8yF15['  
authorization 认可；核准；授权；授权书 Q+[gGe JUF  
authorization by direction 指示授权 z+C>P4c-y&  
authorization by instruction 指令授权 HJ:s)As  
authorization by warrant 令状授权 HBXp#
$dPc  
authorization of unit trust 单位信托的认可 =(3Qbb1i  
authorized agent 指定代理人 l%oie1g l  
authorized capital 法定资本 ]Jq1b210  
authorized clerk 出市员 1.4]T, `  
authorized dealer 认可交易商 b,cA mZ  
authorized financial institution 认可财务机构 'RC(ss1G  
authorized fund 认可基金 ck){N?y  
authorized fund house 获授权的基金公司；认可基金公司 ?sfA/9"  
authorized institution 认可机构 Nc,"wA  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 2kp.Ljt@  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 MLG%+@\  
authorized insurer 获授权保险人；获认可承保人 "[q/2vC  
authorized investment 特准投资项目 cAogz/<S  
authorized person 获授权人 z AacX@  
authorized representative 获授权代表 DyD#4J)E  
authorized share capital 法定股本 E;fYL]j/oZ  
automated quotation system 自动报价系统 Hl8-1M$&  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] !vHnMY~AG  
自动交易系统〔香港期货交易所有限公司〕 ;oH17  
automatic adjustment mechanism 自动调整机制 }3!83~Qbx  
automatic adjustment system 自动调整系统 snK$? 9vh  
Automatic Clearing House 自动票据交换所 Zm>Q-7r9  
automatic exchange rates accumulation system 自动化汇率累集系统 k3da*vwE  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 \SHYwD}*Pr  
automatic teller machine [ATM] 自动柜员机 A|,\}9)4X[  
autopay 自动转帐 ce0TQ  
available assets 可用资产 5hUYxF20h8  
available fiscal reserve 现存财政储备 8$io^n\i  
available profit 可用利润 |CexP^;!U  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 47ppyh6@  
average 平均；平均数；海损 hWfJh0I
 
average basic salary 平均基本薪金 rW0# 6  
average consumer expenditure 平均消费开支；一般消费开支 . p^='Kz?  
average cost 平均成本 I3uaEv7OZc  
average cost of land production 增辟土地平均成本 <x,u!}5J  
average daily turnover 平均每日成交额 F42r]k  
average daily wage rate 平均每日工资率 Qx1ZxJz #  
average expenditure pattern 平均开支模式 W/<]mm~95  
average growth rate 平均增长率 sU^2I v\%  
average net fixed assets 固定资产平均净值 M`*B/Fh2  
average of relatives 相对价格平均数 KdHR.;*  
average price 平均价格 s4<[f%^  
average propensity to consume 平均消费倾向；一般消费倾向 9x0B9&  
average propensity to save 平均储蓄倾向；一般储蓄倾向 (\{9W  
average rate 平均率 r /63  
average revenue 平均收入；平均收益 mT <4@RrB  
average stock 平均库存；平均存货 YAv
-5  
average yearly rent 平均年租 E{[c8l2B  
avoidance of double taxation 避免双重课税 22"M#:r$  
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 {mY<R`Ee  
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