一些有用的会计术语(也不知道发的地方对不对)A

A: wmR~e  
A share Ａ股；甲类股份 Fo;J3<U)  
abatement of tax 减税；减扣免税额 ,1CmB@  
ABN AMRO Bank N.V. 荷兰银行 b$nev[`{6  
above-the-line expenditure 线上项目支出；经常预算支出 SQ+r'g  
above-the-line receipt 线上项目收入；经常预算收入 1VG]|6f  
ABSA Asia Limited 南非联合亚洲有限公司 t(6i4c>  
absolute change 绝对数值变更 wRK27=\z  
absolute expenditure 实际开支 m&q0 _nay  
absolute guideline figure 绝对准则数字 |XNw&X1VF  
absolute interest 绝对权益 47{5{/B-  
absolute order of discharge 绝对破产解除令 {/5aF_0D.  
absolute profit margin 绝对利润幅度  o4yl3o  
absolute value 实值；绝对值 x7gd6"10^  
absolutely vested interest 绝对既得权益 (w"(RM~  
absorbed cost 已吸收成本；已分摊成本 %}~(%@qB>+  
absorption 吸收；分摊；合并 |9FrVO$M  
absorption rate 吸收率；摊配率；分摊率 UNv!G/i-5  
ACB Finance Limited 亚洲商业财务有限公司 /7+b.h])^  
acceptable form of reciprocity 合理的互惠条件 =\5f_g2M  
acceptable rate 适当利率；适当汇率 G[u6X_Q  
acceptance agreement 承兑协议 tZg)VJQys  
acceptance for honour 参加承兑 vy={ziJ  
acceptor 承兑人；接受人；受票人 "u$XEA  
acceptor for honour 参加承兑人 /D|q-`*K  
accident insurance 意外保险 s]A8C^;c  
Accident Insurance Association of Hong Kong 香港意外保险公会 [%6
)  
accident insurance scheme 意外保险计划 pH3\X cn  
accident year basis 意外年度基准 #M#$2Vt  
accommodation 通融；贷款 x)$0Nr62D  
accommodation bill 通融票据；空头票据 t3^`:T\  
accommodation party 汇票代发人 q&6|uV])H  
account balance 帐户余额；帐户结余 R@Gll60  
account book 帐簿 H!"TS-s`  
account collected in advance 预收款项 g$Vr9MH  
account current book 往来帐簿 V)5,E>;EN  
account of after-acquired property 事后取得的财产报告 ofz?L#:2  
account of defaulter 拖欠帐目 Q*'OY~  
account payable 应付帐款 ;0 +Dx~  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 0/!0W%f[}  
account receivable 应收帐款 <ycR/X  
account receivable report 应收帐款报表 o F_{oV'  
account statement 结单；帐单；会计财务报表 Y1ca=ewFx  
account title 帐户名称；会计科目 d9jD?HgM(  
accountant's report 会计师报告 }?6;;d#  
Accountant's Report Rules 会计师报告规则 pz/W#VN  
accounting and auditing procedure 会计与审计程序；会计与核数程序 !v%>W< 3Q  
Accounting Arrangements 《会计安排》 G8?Do+[  
accounting basis 会计基础 8 ?y|  
accounting by Official Receiver 破产管理署署长呈交的帐目 #v~dhx=R  
Accounting Circular 《会计通告》 &dni6E4  
accounting class 会计类别 q;sZwp<  
accounting date 记帐日期；会计结算日期 l:/x&=w  
accounting for money 款项核算 Ijz*wq\s;  
Accounting Officer 会计主任 *M#L)c;6  
accounting period 会计报告期；会计期 6;!)^b  
accounting policy 会计政策；会计方针 #s>'IPc0  
accounting practice 会计惯例 o.zP1n|G~r  
accounting principle 会计准则 4!96k~d}  
accounting record 会计记录 [,ulz4"  
accounting report 会计报告 ;+o6"ky5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 #CyqiOM\*  
Accounting Society of China 中国会计学会 }F9#3W&`c  
accounting statement 会计报表 lMg#zT!?  
accounting system 会计制度；会计系统 $txF|Fj]^A  
accounting transaction 会计事项；帐务交易 uz$p'Q  
accounting treatment 会计处理 ^k^?>h  
accounting year 会计年度 ~h=iZ/g_^_  
accretion 增值；添加 f
F#Fc&B  
accrual 应计项目；应累算数目 ;GOu'34j  
accrual basis 应计制；权责发生制 [C;Neslo  
accrual basis accounting 应计制会计；权责发生制会计 XUUP#<,s  
accrue 应累算；应计 BjTgZ98J  
accrued benefit 应累算利益 8~RJnwF^  
accrued charges 应计费用 H*f2fyC1\  
accrued cumulative preference share dividend 应累算的累积优先股股息 t7V7TL!5'  
accrued expenses 应累算费用 (64es)B}"  
accrued interest payable 应付利息；应计未付利息 {5%d#|?  
accrued interest receivable 应收利息；应计未收利息 ~>0H k}Hv  
accrued right 累算权益 JqYa~6 C  
accruing profit 应累算的利润 >YF=6zq.`  
accumulated fiscal reserve 累积财政储备 8uW%
jG3/  
accumulated profit 累积利润；滚存溢利 W*(- *\1[  
accumulated reserve 累积储备 9OY ao  
accumulation of surplus income 累积收益盈余 SwO$UqYU=  
acquired assets 既得资产 C
S-jDok  
acquisition 收购；购置；取得 Ar?ZUASJ  
acquisition cost 购置成本 _T8S4s8q  
acquisition expenses 购置费用 9^Web~yi#  
acquisition of 100% interest 收购全部股权 MI:%Eq  
acquisition of control 取得控制权 d`5AQfL&  
acquisition of fixed assets 购置固定资产 ~MYE8xrId  
acquisition of shell “买壳” o"A)t=  
acquisition price 收购价 Q^05n$ tI  
act of God 天灾 BYa#<jXtAT  
acting partner 执事合伙人 a+~b3  
active market 买卖活跃的市场；交投畅旺的市场；旺市 k:@N6K/$P^  
active partner 积极参与的合伙人 alNn(0MG  
active trading 交投活跃  _X=6M gU  
actual circulation 实际流通 :kwDa a  
actual cost 实际成本 .J+F HG'  
actual expenditure 实际开支；实际支出 kFyp;=d:K  
actual income 实际入息；实际收入；实际收益 Lg#(?tMp,'  
actual market 现货市场 {7%HK2='  
actual price 现货价；实际价格 >@4AxV\  
actual profit 实际利润 3kF+wifsz  
actual quotation 实盘；实际价位；实际报价 R1%J6wZq  
actual year basis 按实际年度计算 Q%J,:
J  
actuals 实货 S}]B|Q  
actuarial investigation 精算调查 ^\J-LU|"B  
actuarial principle 精算原则 GY0OVAW6'c  
actuarial report 精算师报告 R2 J A(Hn  
Actuarial Society of Hong Kong 香港精算学会 = 8y,7u)  
actuarial valuation 精算师估值 jWh)bsqI!  
actuary 精算师 !)W#|sys&  
ad referendum agreement 暂定协议；有待覆核的协定
[EZ=tk  
ad valorem duty 从价税；按值征税 Y(?SE< 4R  
ad valorem duty system 从价税制 |68/FJZ,5  
ad valorem fee 从价费 -O-?hsV)y  
ad valorem tariff 从价关税 g4+Hq *  
additional allowance 额外免税额 .ns=jp  
additional amount for unexpired risk 未过期风险的额外款额 :^>&t^E  
additional assessable profit 补加应评税利润 u5KAwMw%Q  
additional assessment 补加评税 Iij$ce`nx  
additional commitment 额外承担 8?: 2<  
additional commitment vote 额外承担拨款 +|5O b  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .4$F~!aj9  
additional dependent parent allowance 供养父母额外免税额 [*0M$4  
additional provision 额外拨款 '#,C5*`  
additional stamp duty 附加印花税 bs16G3-p  
additional tax 补加税罚款；补加税款 'Yc^9;C(  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 hH%fWB2(  
adjudged bankrupt 被裁定破产 p1HbD`ST  
adjudicated bankrupt 裁定破产人 F8Mf,jnPs  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 #qD[dC$[t  
adjudication of bankruptcy 裁定破产；宣告破产 ]\L+]+u~  
adjudication of insolvency 裁定无力偿还债务 ];b+f@  
adjusted actual 经调整的实数；调整后的实数 V3d$C&<(  
adjusted current assets 经调整的流动资产；调整后的流动资产 fH:S_7i  
adjusted figure 经调整的数字；调整后的数额 X6qgApyE  
adjusted liabilities 经调整的负债；调整后的负债 T-/3 A%v  
adjusted loss 经调整的亏损；调整后的亏损 FCKyKn  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 =20 +(<  
adjusted profit 经调整的利润；调整后的利润 ji.?bKqHE  
adjusted surplus 经调整的盈余额；调整后的盈余额 EN}XIa>R  
adjusted value 经调整的价值；调整后的价值 tXZMr  
adjustment 调整；修订；理算〔保险〕 )/~o'M3  
adjustment centre 调剂中心 ]fU&?z#  
adjustment lag 调整过程的时间差距；调整时差 H~>8q~o]  
adjustment mechanism 调整机制 PCV#O63[  
adjustment of loss 亏损调整 Q&^\YgkCf  
adjustment process 调整过程；调整程序 DxpJP,wY3  
adjustment range 调整幅度 Y3(I;~$!  
administered exchange rate 受管制汇率 yaWY>sB  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 +*Uv+oC|  
administration expenses 行政费用 KU+\fwYpnk  
administration fee 手续费；行政费 9$C?)XKXB  
administration in bankruptcy 破产管理 *">CEQ[MT  
administration order 遗产管理令 9d(#/n  
administrator 管理人；遗产管理人 C+5X8  
administrator of the estate 遗产管理人 Fr; 's(^   
admission of debt 债项承认书 ZW0\_1  
admission of proof 接纳债权证明 V7p hD3Y  
advance 放贷款项；垫付款项；预支款项；预付款项 IXR'JZ?f
H  
advance account 暂支帐目；预付款帐户 'RzO`-dr  
advance compensation 预付补偿金 u=vBjaN2_w  
advance from shareholder 股东垫款 gG}H5uN  
advance pending reimbursement 预支以待日后付还
M7 kWJ  
advanced economy 先进经济体系 a)Pr&9I  
advancement 预付；预付财产 *rHz/& ,  
advances warrant 垫款令 _9p79S<+  
advancing 贷出 d"Wuu1tEY  
adverse balance 逆差 NuUiW*|`7  
adverse exchange 逆汇 z1^
fG)  
advertisement addressed to shareholders 在报章刊登的致股东通告 3G2iRr.o  
advice for collection 托收通知书 7l~^KsX  
advice of drawing 提款通知书；汇票通知书 *,*O.#<6  
advice of payment 付款通知 ~kSOYvK$'  
Advisory Committee [Securities and Futures Commission] t*A[v  
谘询委员会〔证券及期货事务监察委员会〕 UX<-jY#'V  
Advisory Committee on Diversification 经济多元化谘询委员会 NJ-Ji> w  
affidavit 誓章；遗产申报誓章 J2! Q09 }5  
affidavit of no receipt 述明无收款的誓章 iXL^[/}&?M  
affiliate 联号；联营公司；附属公司 U?5lqq  
affiliated company 附属公司；联号；联营公司 bX(/2_l  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 o76!
7  
affordability 负担能力 kN8B,  
African Development Bank [AfDB] 非洲开发银行 ?TK`sGy  
after-acquired property 事后取得的财产 X!'C'3X  
after-hours dealing 市后交易 {&B_b|g*fW  
after-tax profit 税后盈利；税后利润；税后溢利 )|k#cT{=M  
agency agreement 代理协议 UwF-*(#41  
agency expenses 代理机构的开支 .QwB7+V4  
agency fee 代理费 I.T?A9Z  
Agency Law 《代理法》 v-q-CI?B#  
agent 代理人；承销人 6akI5\b  
agent of company 公司代理人 "19#{yX4  
agent's fee 代理人费；经纪费 *FZav2]-  
aggregate 总计；总数；总体数字 4#]g852  
aggregate amount 总款额；总额 M6^ \LtFt  
aggregate assets and liabilities 总体资产与负债 cL;%2TMk  
aggregate at constant price 按固定价格计算的总体数字 HX}B#T  
aggregate demand 总需求 /93z3o7D>  
aggregate gross position 总持仓量 gH\>",[  
aggregate limit 总限额 748:* (O  
aggregate of salaries tax 合计薪俸税 HpfZgkC+  
aggregate performance 总体表现；总体业绩 H)"]I3  
aggregate supply 总体供应 vD?D]8.F~Q  
aggregate surplus 总盈余 W83PMiN"T-  
aggregate total 整体总额 z/f._Z
(  
aggregate value 总值；合计价值 Ak kF6d+  
aggregated basis 合计基准 q5z^y(Sv  
aggregated net chargeable income 合计应课税入息实额 4\*:Lc,-  
aggregation 合并计算；合计；总和 w\eC{,00:  
aggregation of incomes of husband and wife 夫妇入息合并计算 /4c`[  
aggregation of property 财产的总和 4Y2I'~'  
agio 差价；贴水 ^H
1m8=  
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`K/f}d  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment QJrXn6`  
《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》 y"'p#j  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment KF1iYo>p  
《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》 [)GRP  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment -$0}rfX  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ?~t5>PEonv  
agreement for a settlement 授产协议 !k*B-@F  
agreement for assignment 转让协议 _5~|z$GW  
agreement for sale 售卖协议；买卖协议 K@g ~  
agreement for sale and purchase 买卖协议 ?*+U[*M  
agreement for the payment of interest 支付利息协议 \/;c^!(<  
agreement for the repayment of money 还款协议 J@E]Fl  
agreement of reinsurance 再保险协议 >3KlI  
Agricultural Bank of China 中国农业银行 fHEIys,{  
air passenger departure tax 飞机乘客离境税 z5(5\j]  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 2y!aXk\#C  
airport tax 机场税 ^v cnDi  
alcohol duty 酒精税 G
A[D@Wy  
alienation 让与；让渡；转让 UIU:^g0  
alimony 生活费；赡养费 /HhA2 (g%  
All Ordinaries Index [AOI] 所有普通股指数 fKqr$59>  
all risks 全险；综合险 pV u[  
All Sales Record for Stock Market 《股票市场成交报告》 p5vQ.Ni*\-  
Allied Capital Resources Limited 新联财务有限公司 L[Z^4l_!  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ex1!7A!}g  
allocation letter 拨款信件 N|2d9E  
allocation of fund 分配款项；预留款项 a{^z= =  
allocation of profit 利润分配；溢利分配 ]w _&%mB  
allocation warrant 拨款令 I]+ zG  
allotment 分配；配股 N0kCdJv  
allotment notice 股份配售通知；配股通知 )j~
{P  
allotment of shares 股份分配 K{/i2^4  
allowable 可获宽免；免税的 t,8?Tf+i  
allowable business loss 可扣除的营业亏损 "#7Q}d!x  
allowable expenses 可扣税的支出 f77W{T4  
allowance 免税额；津贴；备抵；准备金 !-470
J  
allowance for debts 债项的免税额 F1-"yX1B  
allowance for depreciation by wear and tear 耗损折旧免税额 7z1@XO<D  
allowance for funeral expenses 殡殓费的免税额 LmqSxHs0
Q  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 'h'pM#D  
allowance for repairs and outgoings 修葺及支出方面的免税额 hp(MKfhH  
allowance to debtor 给债务人的津贴 Y,Z$U| U  
alteration of capital 资本更改 ^\Q,ACkZb  
alternate trustee 候补受托人 2)|=+DN;  
amalgamation 合并 GQY" +xa8]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jLI1
Ed  
ambit of charges 征税范围；收费范围 y] D\i5Xv  
amended valuation 经修订的估值
&&P9T/Zks  
American Commodities Exchange 美国商品交易所 uj.$GAtO)  
American Express Bank Limited 美国运通银行 $p0D9mF  
American Stock Exchange 美国证券交易所 r/a@ x9  
amortization 摊销 gL&w:_  
amount due from banks 存放银行同业的款项 Tc||96%2^  
amount due from banks abroad 存放海外银行同业的款项 vnQFq  
amount due from holding companies 控股公司欠款 f~a 7E;y  
amount due from local banks 存放本港银行同业的款项 e.DN,rhqI  
amount due to banks 银行同业的存款 #I0FWZ>W  
amount due to banks abroad 海外银行同业的存款 3?"gfw W  
amount due to holding companies 控股公司存款 iBbaHU*V  
amount due to local banks 本港银行同业的存款 :'C?uk ?  
amount due to outport banks 外埠银行同业的存款 -p)`ob-  
amount for note issue 发行纸币的款额 nKr'cb  
amount of bond 担保契据的款额 .u#Hg'oP  
amount of consideration 代价款额 wUr(i*  
amount of contribution 供款数额 (UjaL@G  
amount of indebtedness 负债款额 yGt[Qvx#  
amount of principal of the loan 贷款本金额 Ew PJ|Z^  
amount of rates chargeable 应征差饷数额 <_|@~^u  
amount of share capital 股本额 Tr:@Dv.O  
amount of sums assured 承保款额 *v K~t|z  
amount of variation 变动幅度 a BMV6'  
amount of vote 拨款数额 S$fS|N3]%  
amount payable 应付款额 jFe8s@7  
amount receivable 应收款额 vvxD}p=y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Lv/}&'\(  
analysis 分析 u;rmqo1  
ancillary risk 附属风险 RS}_cm0  
annual account 周年帐目；周年帐目报表；年度决算；年结 l{C]0^6>i  
annual accounting date 年结日期 XfVdYmii  
annual allowance 每年免税额；年积金；年度津贴；年津 UMd.=HC L  
annual balance 年度余额 hN=kU9@knC  
annual disposable income 每年可动用收入 NdLe|L?c  
annual estimates 周年预算 R"O%##Ws  
annual fee 年费 ]f&]E ~i  
annual general meeting 周年大会 K3 BWj33  
annual growth rate 年增率；每年增长率 ~< UYJc  
annual long-term supplement 长期个案每年补助金 tg#jjXV\0p  
annual pensionable emolument 可供计算退休金的年薪 1z&"V}y  
annual report 年报 YQ?hAAJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2(3Q#3V  
annual return 周年报表；周年申报表；每年报税表格 YB7A5  
Annual Return Rules 《周年报表规则》 urx?p^c  
annual review of consumer prices 每年消费物价回顾 J9NuqV3  
annual roll-forward basis 逐年延展方式 #'%ii,;wQ  
annual salary 年薪 :'ZR!w  
annual statement 年度报表；年度决算表 3-:^mRPJ  
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 t/O^7)%  
annuitant 年金受益人 ?;P6#ByR  
annuity 年金 pn(i18x  
annuity contract 年金合约 ]3*w3Y!XK  
annuity on human life 人寿年金 vW*Mf}=  
antecedent debt 先前的债项 RPeH[M^  
ante-dated cheque 倒填日期支票 v*GS
>S  
anticipated expenditure 预期开支 Zh;}Q(w  
anticipated net profit 预期纯利 t6KKfb  
anticipated revenue 预期收入 > _sSni  
anti-inflation measure 反通货膨胀措施 L{>rN`{  
anti-inflationary stance 反通货膨胀立场 ~?b1x+soV  
apparent deficit 表面赤字 ,.*Df)+  
apparent financial solvency 表面偿债能力 yY UAH-  
apparent partner 表面合伙人 j1{`}\e  
application for personal assessment 个人入息课税申请书 }6%\/d1~ 6  
application of fund 资金应用 t-C|x)J+  
application to release as liquidator and to destruct the books of accounts and documents zsQkI@)sO  
申请免除清盘人职务及毁灭帐簿与文件 r-EIoZ"P  
appointed actuary 委任精算师 Y)]VlV!`  
appointed auditor 委任核数师；委任审计师 C/N;4  
appointed trustee 委任的受托人 [O_5`X9|  
appointer 委任人 wAi7jCY%OY  
apportioned pro rata 按比例分摊 (&Q!5{$W  
apportionment 分配；分摊 y,&[OrCm^\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &4WA/'>R  
apportionment formula 分摊方程式 }15&<s  
apportionment of estate duty 遗产税的分摊 ~$4(|Fq/  
appraisal 估价；评估 UYZC% $5x  
appreciable growth 可观增长 UIf#Gy
|l  
appreciable impact 显着影响 (NR( )2  
appreciable increase 可观增长 `&fW<5-  
appreciation 增值；升值 =d5;F`m  
appreciation against other currencies 相对其他货币升值 >T[Y>]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `fEzE\\!*  
appreciation tax 增值税 ?F[_5ls|]  
appropriation 拨款；拨用；拨付 ;rL1[qwk  
appropriation account 拨款帐目 ceks~[rP  
Appropriation Bill 拨款法案 o!+'<IQ'  
appropriation-in-aid system 补助拨款办法 !fAvxR  
approved assets 核准资产 +XBF,<P  
approved basket stock 认可一篮子证券 x{w|Hy  
approved budget 核准预算 ) aMiT  
approved charitable donation 认可慈善捐款 Fng  
approved charitable institution 认可慈善机构 -WyB2$!(  
approved currency 核准货币；认可货币 Y+23 jlgb  
approved estimates 核准预算 $RI$VyAjD  
approved estimates of expenditure 核准开支预算 sXP
va@8_  
approved overseas insurer 核准海外保险人 3A"TpR4f`  
approved overseas trust company 核准海外信托公司 Kzq^f=p  
approved pooled investment fund 核准汇集投资基金 y
nMYf  
approved provident fund scheme 认可公积金计划 s1Wn.OGR4  
approved provision 核准拨款 0$Mxu7 /  
approved redeemable share 核准可赎回股份 Sb2_&5  
approved regional stock 认可地区性证券 T^7}Qs9  
approved retirement scheme 认可退休金计划 'Bt!X^  
approved subordinated loan 核准附属贷款 Gy["_;+xU  
arbitrage 套戥；套汇；套利 .
c<U5/  
arbitrageur 套戥者；套汇者 R1Rk
00Ow:  
arbitrary amount 临时款项 _/P;`
@  
arrangement 措施；安排；协定 F)eP55C6  
arrears 欠款 V[WZ#u-p  
arrears of pay 欠付薪酬 Vtj*O'0  
arrears of revenue 逾期未收税款；逾期未收的帐项 A~>B?Wijqg  
articles of association 组织章程；组织细则；组织章程细则 ?rt[ aK  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z)*{bz]  
ascertainment of profit 确定利润 lAA6tlc#C  
"Asia Clear" “亚洲结算系统” =<9Mv+Ry8  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 'Tqusr>lPY  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕  n9&fH  
Asian Development Fund [ADF] 亚洲发展基金 [=cbzmX[  
Asian dollar bond 亚洲美元债券 &*O'qOO<2  
Asian dollar market 亚洲美元市场 7],y(:[=v  
Asian dollar rate 亚洲美元利率 P;gd!Yl<-  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 {*hGe_^  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 {y@8E>y5$  
asked price 沽盘；喊价；索价；卖方报价 qu$FpOJ  
assessable income 应评税入息 kl1Q:  
assessable loss 应评税亏损 {GT5   
assessable profit 应评税利润 ea$. +  
assessable value 应评税值 sEw ?349Bz  
assessed profit 估定利润 B!)9 >  
assessed value 经评估价值 Snmv  
assessment 评税；评定；估价；评税单 h'G
  
assessment number 评税编号；估价编号 wt@TR~a  
assessment of additional tax 补加税评税 IR2Qc6+{  
assessment of performance 业绩评估；实绩评价 @0H0!9'  
Assessor 评税主任 #!TlalV
 
asset price bubbles 资产价格泡沫 h1 "#  
asset-backed securities 具资产保证的证券 oIj/V|ByK  
assets accretion 资产增值 >^#Liwm  
assets and liabilities 资产与负债 YT[=o}jS  
assets betterment statement 资产递增表；资产改进表 UHfE.mTjM  
assets lending 实物放款；有抵押贷款 G;/> N'#  
assets of the company passing on the death 死者去世时转移的公司资产 +[ir7?Y.  
assets pledged as security for liabilities 用作负债抵押的资产 5HbJE'  
assets portfolio 资产投资组合 +B+cN[d  
assets price 资产价格 O<>+l*bk  
assets quality 资产质素 n?q+:P  
assets realization 资产变现 s`,g4ce`  
assets refinancing arrangement 资产再集资安排 {s6#h#U  
assets securitization 资产证券化 rWO#h{  
assets situated outside Hong Kong 在香港以外地方的资产 gV:0&g\v  
assets stripping 削减资产；拆卖资产 Q9p2.!/C1  
assets value 资产值 v1?G  
assignee 承让人 ;&?ITV  
assignment 转让；转让书；转让契 <H<Aba9\  
assignment of interest 权益转让 WyQ8}]1b  
assignment of letters patent and trade mark 专利证书及商标转让 ,_7m<(/f  
assignment of property 物业转让；物业转让书 &DtI+)[|  
assignment right 转让权 6y`FW[  
assignor 转让人 :TnU}i_/h  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 zC[LcC*+J  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司  +
+8 Xi1  
associate member 附属会员 ?6N
\AM'  
associated body corporate 相联法人团体 ^pfM/LQ@  
associated company 相联公司；联属公司 TOqx
l  
associated corporation 相联法团 p!T
ac%D+k  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Ft:_6T%  
公认会计师公会〔英国〕 :m'(8s8  
Association of Futures Exchange Brokers 香港期货经纪协会 Bv*VNfUm  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 %%wngiz\  
association of underwriters 承保人组织 hO
Ig7=v  
assumption of control 接管 v33[Rk'
 
assurance 担保；保险；转易；转易书 0f+]I
=1\  
assurance of interest 权益的转易 xTcY&   
at 19XX price 按一九ＸＸ年价格计算 :G^4/A_  
at a discount 按赔价计算；按贴水价格计算；打折扣 '}>8+vU`  
at a premium 按溢价计算；按升水价格计算 O7&OCo|b%>  
at call 通知付款；按通知 vj#m#1\f  
at constant market price 按固定市价计算 \ sz
](X  
at constant price 按固定价格计算 s1%2({wP  
at cost 按成本计算 l`j@QP  
at current market price 按当时市价计算；按现时市价计算 >E,/|K*  
at current price 按当时价格计算；按现时价格计算 n|QA\,=  
at factor cost 按要素成本计算；按生产要素成本计算 ~7\`qH  
at money-of-the-day price 按付款当日价格计算 )kKeA  
at or better 按指定或较佳价位〔买卖指令〕 3%x-^.  
at par 按面值计算；平价 Xh~oDnP  
at sight 见票即付 [c=![*}/  
at the close 按收市盘 b4ke'gx  
at the opening 按开市盘 P=9sP:[f6  
attestation 见证；见证条款 F*:H&,  
at-the-money option 平价期权 |NjyO>@Pa  
attorney 受权人；受托代表人 wlP% U  
attornment 新拥有人承认书 e6T?2`5P  
attributable profit 可归属利润 lL'K1%{+ \  
attributable share value 可归属股份价值 FklO#+<:  
Auckland Stock Exchange 奥克兰证券交易所 h{)`W ]~  
auction 拍卖
n2F*a  
auctioneer 拍卖商 &(x>J:b  
audit 审计；核数 sJg3WN  
Audit Commission 审计署 TQ {8 ee{  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] RC/&dB  
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〕
+fMW B  
audit review 帐目审查 Jx4~o{Z}c  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 yW"}%) d  
audited account 审计帐目；经审计的帐目 _B}QS"A  
audited annual account 经审计的周年帐目 oJ=u pnBn-  
audited balance sheet 经审计的资产负债表 diw5h};W  
auditor 核数师；核数主任；审计师 GL&rT&  
auditor's certificate 核数师证明书；审计师证明书 p1ER<_fp  
auditor's report 核数师报告；审计师报告 lcoJ1+`C  
Aussie bond 澳元债券 W;,RU8\f  
austerity budget 紧缩预算 w;Pe_m7\EO  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 `-rtU  
Australia All Ordinaries Index 澳洲所有普通股票指数 yN}<l%  
Australian Dollar [AUD] 澳元 Z>'hNj)ju  
Australian Options Market 澳大利亚期权市场 MB.LHIo  
Australian Securities Commission 澳洲证券事务监察委员会 DsBZ%  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 t{ridA}  
Australian Stock Exchange 澳大利亚证券交易所 D6FG$SV  
Austrian Schilling [ATS] 奥地利先令 kN vNV(4  
authentication 认证；鉴证 v[m1R'  
authority to purchase 委托购买证；委购书 *b1NVN$  
authorization 认可；核准；授权；授权书 B8V85R  
authorization by direction 指示授权 6y@o[=m  
authorization by instruction 指令授权 mx^rw*'JGC  
authorization by warrant 令状授权 F@X8a/;F-  
authorization of unit trust 单位信托的认可 YE@!`!`d:  
authorized agent 指定代理人 %U97{y  
authorized capital 法定资本 Fi+,omB&  
authorized clerk 出市员 D4+OWbf6  
authorized dealer 认可交易商 [rhK2fr:i  
authorized financial institution 认可财务机构 vRO`hGH  
authorized fund 认可基金 mgEZiAV?  
authorized fund house 获授权的基金公司；认可基金公司 =Ajw(I[56  
authorized institution 认可机构 n]wZ7z  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 .-p?skm=a  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 j 2Jew  
authorized insurer 获授权保险人；获认可承保人 ^F/H?V/PX  
authorized investment 特准投资项目 ]G=^7O]`C!  
authorized person 获授权人 Fz_8m4  
authorized representative 获授权代表 sJLJVSv8c  
authorized share capital 法定股本 ZpU4"x>  
automated quotation system 自动报价系统 ?eR^\-e  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] `&A-m8X  
自动交易系统〔香港期货交易所有限公司〕 E>}3MfL  
automatic adjustment mechanism 自动调整机制 ?)+I'lW!  
automatic adjustment system 自动调整系统 ?~~,?Uxw!  
Automatic Clearing House 自动票据交换所 NVo=5  
automatic exchange rates accumulation system 自动化汇率累集系统 (K>4^E8  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 d!q)FRzi  
automatic teller machine [ATM] 自动柜员机 w
Q9fPOm  
autopay 自动转帐 mY]R~:  
available assets 可用资产 DzvGR)>/  
available fiscal reserve 现存财政储备 )XD$YI  
available profit 可用利润 rEZMX2  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 cU=EXyP%  
average 平均；平均数；海损 HBgt!D0MZ  
average basic salary 平均基本薪金 MqswYK-s  
average consumer expenditure 平均消费开支；一般消费开支 9=MxuBl  
average cost 平均成本 7ZpU -':  
average cost of land production 增辟土地平均成本 ep\a  
average daily turnover 平均每日成交额 {UEZ:a  
average daily wage rate 平均每日工资率 0-A@X>6bs  
average expenditure pattern 平均开支模式 ).>O6A4:C  
average growth rate 平均增长率 ,N5-(W  
average net fixed assets 固定资产平均净值 N7qSbiRf<  
average of relatives 相对价格平均数 ?-PW
$p  
average price 平均价格 |Ns[{/  
average propensity to consume 平均消费倾向；一般消费倾向 Qc"UTvq  
average propensity to save 平均储蓄倾向；一般储蓄倾向 I78huYAYA  
average rate 平均率 0SWec7G  
average revenue 平均收入；平均收益 nSV OS6  
average stock 平均库存；平均存货 :mz6*0qW  
average yearly rent 平均年租 UR.l*+<W7  
avoidance of double taxation 避免双重课税 e@crM'R7Lo  
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 C)`y<O  
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phb5  
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