一些有用的会计术语(也不知道发的地方对不对)A

A: 6Z:|"AwC2  
A share Ａ股；甲类股份 |REU7?B  
abatement of tax 减税；减扣免税额 "<b84?V5  
ABN AMRO Bank N.V. 荷兰银行 Vdyx74xX  
above-the-line expenditure 线上项目支出；经常预算支出 H-lRgJdc  
above-the-line receipt 线上项目收入；经常预算收入 \/zS@fz  
ABSA Asia Limited 南非联合亚洲有限公司 yY|U}]u!V  
absolute change 绝对数值变更 NYRNop( N#  
absolute expenditure 实际开支 $%
t  
absolute guideline figure 绝对准则数字 ]UTP~2N  
absolute interest 绝对权益 /m:}rD  
absolute order of discharge 绝对破产解除令 8yl/!O,v  
absolute profit margin 绝对利润幅度 tJ3s#q6  
absolute value 实值；绝对值 Yb*}2  
absolutely vested interest 绝对既得权益 Xu0*sQK  
absorbed cost 已吸收成本；已分摊成本 #y%Ao\~kG  
absorption 吸收；分摊；合并
9a unv  
absorption rate 吸收率；摊配率；分摊率 ktb.fhO  
ACB Finance Limited 亚洲商业财务有限公司 ^jA}*YP  
acceptable form of reciprocity 合理的互惠条件 #{sb>^BF  
acceptable rate 适当利率；适当汇率 I`1=VC]^8  
acceptance agreement 承兑协议 ~.tu#Y?  
acceptance for honour 参加承兑 ['j,S<Bu~  
acceptor 承兑人；接受人；受票人 -`o:W?V$u  
acceptor for honour 参加承兑人 \GPc_m:qL  
accident insurance 意外保险 A+&Va\|x  
Accident Insurance Association of Hong Kong 香港意外保险公会 |R;=P(0it  
accident insurance scheme 意外保险计划 D1 z3E;:  
accident year basis 意外年度基准 fRmc_tx  
accommodation 通融；贷款 o,I642R~  
accommodation bill 通融票据；空头票据 L}+!<Ug  
accommodation party 汇票代发人 j>zVC;Sj*  
account balance 帐户余额；帐户结余 S/aPYrk>6  
account book 帐簿 ,"v%  
account collected in advance 预收款项 9X~^w_cdk  
account current book 往来帐簿 2(|V1]6D?  
account of after-acquired property 事后取得的财产报告 !b=$FOC>  
account of defaulter 拖欠帐目 ^&%?Q_]  
account payable 应付帐款 iV=#'yY  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 c$;enAf@  
account receivable 应收帐款 "G:>}cs%?  
account receivable report 应收帐款报表 b
%F*Nr  
account statement 结单；帐单；会计财务报表 x&wUPo{  
account title 帐户名称；会计科目 d=XhOC$  
accountant's report 会计师报告 glpdYg *  
Accountant's Report Rules 会计师报告规则 #.RI9B  
accounting and auditing procedure 会计与审计程序；会计与核数程序 AF}HS8
eYy  
Accounting Arrangements 《会计安排》 k:.c(_2M  
accounting basis 会计基础 HN! l-z  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~ln,Cm} 4  
Accounting Circular 《会计通告》 ebchHnOd  
accounting class 会计类别 ]]4E)j8  
accounting date 记帐日期；会计结算日期 ^C{a'
  
accounting for money 款项核算 &ReIe>L  
Accounting Officer 会计主任 {iv=KF_S_  
accounting period 会计报告期；会计期 {3>^nMv@e  
accounting policy 会计政策；会计方针 +Xk!)Ge5E*  
accounting practice 会计惯例 n:+MNr  
accounting principle 会计准则 _ev^5`>p/  
accounting record 会计记录 I/l]Yv!  
accounting report 会计报告  %JZIg!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 1C{~!=6#  
Accounting Society of China 中国会计学会 7E'C o|  
accounting statement 会计报表 $- L)>"  
accounting system 会计制度；会计系统 s*@.qN  
accounting transaction 会计事项；帐务交易  xMU)  
accounting treatment 会计处理 ~i4@sz&  
accounting year 会计年度 5+r#]^eQY-  
accretion 增值；添加 Tq+pFEgQ`@  
accrual 应计项目；应累算数目 wP i=+  
accrual basis 应计制；权责发生制 Jor?;qo3  
accrual basis accounting 应计制会计；权责发生制会计 STM
c
Mm3  
accrue 应累算；应计 +?p ;,Z%5  
accrued benefit 应累算利益 ZO~N|s6B^  
accrued charges 应计费用 T+fU+GLD  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~zx
-'sc?  
accrued expenses 应累算费用 d?>sy\{2  
accrued interest payable 应付利息；应计未付利息 1<F/boF~  
accrued interest receivable 应收利息；应计未收利息 lF<(yF5  
accrued right 累算权益 i || /=ai  
accruing profit 应累算的利润 Y!H"
LI  
accumulated fiscal reserve 累积财政储备 11uqs S2  
accumulated profit 累积利润；滚存溢利 Tm `CA0@  
accumulated reserve 累积储备 0=04:.%D  
accumulation of surplus income 累积收益盈余 sXUM,h8$!+  
acquired assets 既得资产 f &H`h
 
acquisition 收购；购置；取得 %`~8j H@  
acquisition cost 购置成本 1JM~Ls%Z  
acquisition expenses 购置费用 C`ok{SNtUy  
acquisition of 100% interest 收购全部股权 %<klz)!t  
acquisition of control 取得控制权
9Y(<W_{/  
acquisition of fixed assets 购置固定资产 .d2s4q\  
acquisition of shell “买壳” cg4,PI%hz  
acquisition price 收购价 l\eq/yg_  
act of God 天灾 f%af.cR*  
acting partner 执事合伙人 rRMC<.=  
active market 买卖活跃的市场；交投畅旺的市场；旺市 vDemY"wz  
active partner 积极参与的合伙人 S=o/n4@}  
active trading 交投活跃 0y(d|;':  
actual circulation 实际流通 O/-xkzR*  
actual cost 实际成本 `]Xbw^Y'x  
actual expenditure 实际开支；实际支出 q7;)&_'  
actual income 实际入息；实际收入；实际收益 ~ rRIWfhb  
actual market 现货市场 q+z,{K  
actual price 现货价；实际价格 Sb<=ROCg@  
actual profit 实际利润 ,^3D"Tky
 
actual quotation 实盘；实际价位；实际报价 6^p6v  
actual year basis 按实际年度计算 L6FUC6x"  
actuals 实货 r8qee$^M  
actuarial investigation 精算调查  QS!b]a3  
actuarial principle 精算原则 J&5|'yVX  
actuarial report 精算师报告 "_^FRz#h  
Actuarial Society of Hong Kong 香港精算学会 Z^sO`C  
actuarial valuation 精算师估值 A;kB"Tx  
actuary 精算师 *I~F7Z]|  
ad referendum agreement 暂定协议；有待覆核的协定 e='3gzz  
ad valorem duty 从价税；按值征税 a*=e 3nS  
ad valorem duty system 从价税制 d;>:<{z@CD  
ad valorem fee 从价费 #2pgh?  
ad valorem tariff 从价关税 sbRg=k&Ns  
additional allowance 额外免税额 =zsXa=<  
additional amount for unexpired risk 未过期风险的额外款额 :Qf^@TS}O  
additional assessable profit 补加应评税利润 6D$xG"c  
additional assessment 补加评税 P~~RK&+i  
additional commitment 额外承担 cu Nwv(P  
additional commitment vote 额外承担拨款 "k+QDQ3=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 P)T:6K  
additional dependent parent allowance 供养父母额外免税额 Dv$xP)./  
additional provision 额外拨款 bBZvL  
additional stamp duty 附加印花税 JL<}9K  
additional tax 补加税罚款；补加税款 CxO)d7c  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 h7g9:10  
adjudged bankrupt 被裁定破产 .AKx8=f  
adjudicated bankrupt 裁定破产人 3
M^ /  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 [ML4<Eb+x  
adjudication of bankruptcy 裁定破产；宣告破产 ?)9
6YX'  
adjudication of insolvency 裁定无力偿还债务 Dj[D|%9a  
adjusted actual 经调整的实数；调整后的实数 5ewQjwW0  
adjusted current assets 经调整的流动资产；调整后的流动资产 Ouj5NL  
adjusted figure 经调整的数字；调整后的数额 ;$86.2S>B  
adjusted liabilities 经调整的负债；调整后的负债 Dgd

h3q;  
adjusted loss 经调整的亏损；调整后的亏损 k|w6&k3  
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 j@9A!5<CCk  
adjusted profit 经调整的利润；调整后的利润 Blu^\:?#z-  
adjusted surplus 经调整的盈余额；调整后的盈余额 JAgec`T%  
adjusted value 经调整的价值；调整后的价值 |u03~L9G  
adjustment 调整；修订；理算〔保险〕 _yU e2Gd  
adjustment centre 调剂中心 #ujcT%1G  
adjustment lag 调整过程的时间差距；调整时差 R(csJ4F  
adjustment mechanism 调整机制 B-o"Y'iXs  
adjustment of loss 亏损调整 #x'C  
adjustment process 调整过程；调整程序 xe 6x!  
adjustment range 调整幅度 ^E5Xpza  
administered exchange rate 受管制汇率 k%hif8y  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 WC`<N4g|  
administration expenses 行政费用 ;v.l<AOE  
administration fee 手续费；行政费 $?
0<rvGJ  
administration in bankruptcy 破产管理 1y 6H2  
administration order 遗产管理令 ?Hq`*I?b9  
administrator 管理人；遗产管理人 3B>!9:w~f  
administrator of the estate 遗产管理人 6MZfoR  
admission of debt 债项承认书 [3j]r{0I  
admission of proof 接纳债权证明 iE$0-Qe[3  
advance 放贷款项；垫付款项；预支款项；预付款项 $)kIYM&  
advance account 暂支帐目；预付款帐户 gp;(M~we  
advance compensation 预付补偿金 nPKf~|\1{  
advance from shareholder 股东垫款 bvAO(`  
advance pending reimbursement 预支以待日后付还 X\M0Q%8  
advanced economy 先进经济体系 J`\%'pEn  
advancement 预付；预付财产 F> ..eK  
advances warrant 垫款令 -OoXb( I4  
advancing 贷出 $+$+;1[  
adverse balance 逆差 j'~xe3j  
adverse exchange 逆汇 ~?nPp$^  
advertisement addressed to shareholders 在报章刊登的致股东通告 %2V_%KA  
advice for collection 托收通知书 N@*v'MEko%  
advice of drawing 提款通知书；汇票通知书 7kleBDDT  
advice of payment 付款通知 1&wLNZXH  
Advisory Committee [Securities and Futures Commission] |rsu+0Mtz  
谘询委员会〔证券及期货事务监察委员会〕 ='>k|s:  
Advisory Committee on Diversification 经济多元化谘询委员会 I
A''-+9  
affidavit 誓章；遗产申报誓章 : wb\N'b  
affidavit of no receipt 述明无收款的誓章 O(CUwk  
affiliate 联号；联营公司；附属公司 1#XMUbFc  
affiliated company 附属公司；联号；联营公司 )KkA<O}f  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 *S*;rLH9c  
affordability 负担能力 %]d^B|  
African Development Bank [AfDB] 非洲开发银行  8DyE  
after-acquired property 事后取得的财产 g(|p/%H  
after-hours dealing 市后交易 cLX~NPD/  
after-tax profit 税后盈利；税后利润；税后溢利 C#;}U51:t  
agency agreement 代理协议 S__+S7]Nr  
agency expenses 代理机构的开支 ^-rb&kW@:  
agency fee 代理费 ?f:FmgQk  
Agency Law 《代理法》 _^Rf
*G!  
agent 代理人；承销人 vfmKYiLp  
agent of company 公司代理人 )4"G1R`3  
agent's fee 代理人费；经纪费 D{\hPv  
aggregate 总计；总数；总体数字 ASPfzW2  
aggregate amount 总款额；总额 v;irk<5  
aggregate assets and liabilities 总体资产与负债 izOtt^#DZt  
aggregate at constant price 按固定价格计算的总体数字 pvkru-i]  
aggregate demand 总需求 0!\pS{$zB  
aggregate gross position 总持仓量 *S`& XPj  
aggregate limit 总限额 L7C!rS  
aggregate of salaries tax 合计薪俸税 9qW^@5
m  
aggregate performance 总体表现；总体业绩 ^\J/l\n  
aggregate supply 总体供应 E2 #XXc  
aggregate surplus 总盈余 XP~4jOL]  
aggregate total 整体总额 s:,BcVLx^  
aggregate value 总值；合计价值 Y[@$1{YS  
aggregated basis 合计基准 m8#+w0p)  
aggregated net chargeable income 合计应课税入息实额 nQb{/ TqC'  
aggregation 合并计算；合计；总和 DCFYpkR%  
aggregation of incomes of husband and wife 夫妇入息合并计算 J!~?}Fq/z  
aggregation of property 财产的总和 >4b-NS/}0  
agio 差价；贴水 PudwcP{  
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》 @<r;>G  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment V;Te =
4  
《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》 m'@NF--#Oq  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment :p5V5iG  
《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》 P
G+IC

g  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment gtqgf<mS  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 @'jC>BS8`  
agreement for a settlement 授产协议 !Zlvz%X  
agreement for assignment 转让协议 ;y Wfb|!  
agreement for sale 售卖协议；买卖协议 ){ArZjG>  
agreement for sale and purchase 买卖协议 [$ vAjP  
agreement for the payment of interest 支付利息协议 FlgK:=Fmj  
agreement for the repayment of money 还款协议  UcKpid  
agreement of reinsurance 再保险协议 I~gU3(  
Agricultural Bank of China 中国农业银行 ="JLUq*]s  
air passenger departure tax 飞机乘客离境税 !*'uPw:l2  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Sc`W'q^X  
airport tax 机场税 =T|Z[/fto  
alcohol duty 酒精税 Tz:mj  
alienation 让与；让渡；转让 rq:R6e  
alimony 生活费；赡养费 ]|@RWzA  
All Ordinaries Index [AOI] 所有普通股指数 Xq` '^)  
all risks 全险；综合险 mtvfG  
All Sales Record for Stock Market 《股票市场成交报告》 uR"(0_  
Allied Capital Resources Limited 新联财务有限公司 ^dM,K p  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 zkA"2dh  
allocation letter 拨款信件 ;n?H/(6X8>  
allocation of fund 分配款项；预留款项 +Gg6h=u  
allocation of profit 利润分配；溢利分配 eZJrV}V  
allocation warrant 拨款令 7?Q<kB=f  
allotment 分配；配股 L*"Q5NzB]  
allotment notice 股份配售通知；配股通知 8fY1~\G:\  
allotment of shares 股份分配 \,+act"v  
allowable 可获宽免；免税的 Dh*Uv,  
allowable business loss 可扣除的营业亏损 tl !o;`W  
allowable expenses 可扣税的支出 ^/h,C^/;  
allowance 免税额；津贴；备抵；准备金 8F9sKRq|rO  
allowance for debts 债项的免税额 c!d>6:
\  
allowance for depreciation by wear and tear 耗损折旧免税额 ]_G!(`Udh  
allowance for funeral expenses 殡殓费的免税额 z GhJ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 nB[Aw7^|A  
allowance for repairs and outgoings 修葺及支出方面的免税额 0hp*(, L  
allowance to debtor 给债务人的津贴 j|N;&s`  
alteration of capital 资本更改 tg_v\n  
alternate trustee 候补受托人 2WE_NEpJI  
amalgamation 合并 \=P+]9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]k-<[Z;I,  
ambit of charges 征税范围；收费范围 1Y'9|+y+  
amended valuation 经修订的估值 (&npr96f  
American Commodities Exchange 美国商品交易所 ""|vhgP  
American Express Bank Limited 美国运通银行 8vjaQ5  
American Stock Exchange 美国证券交易所 D~P I_*h.  
amortization 摊销 fo;Ftf0  
amount due from banks 存放银行同业的款项 no~hYyW2  
amount due from banks abroad 存放海外银行同业的款项 5|._K(M  
amount due from holding companies 控股公司欠款 f5.rzrU  
amount due from local banks 存放本港银行同业的款项 {9S=:  
amount due to banks 银行同业的存款 Lnc _
)RF  
amount due to banks abroad 海外银行同业的存款 F@~zVu3'  
amount due to holding companies 控股公司存款 6p|*H?|It  
amount due to local banks 本港银行同业的存款 T:p,!?kc7  
amount due to outport banks 外埠银行同业的存款 Ztu _UlGC  
amount for note issue 发行纸币的款额 8+5z-vd  
amount of bond 担保契据的款额 uQIa"u7  
amount of consideration 代价款额 '85@U`e.  
amount of contribution 供款数额
v1*Lf/  
amount of indebtedness 负债款额 Y]!8Ymuww@  
amount of principal of the loan 贷款本金额 -!zyit5B  
amount of rates chargeable 应征差饷数额 e@}zp  
amount of share capital 股本额 $iu{u|VSu  
amount of sums assured 承保款额 =B-a]?lM  
amount of variation 变动幅度 yqi=9NB  
amount of vote 拨款数额 B! $a Y  
amount payable 应付款额 \3a(8Em  
amount receivable 应收款额 'mx_]b^O  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *.nC'$-2r  
analysis 分析 c((^l&  
ancillary risk 附属风险 Vj(}'h-c\  
annual account 周年帐目；周年帐目报表；年度决算；年结 " lar~  
annual accounting date 年结日期 1#9qP~#]'{  
annual allowance 每年免税额；年积金；年度津贴；年津 kqxX!  
annual balance 年度余额 a"ZBSg(  
annual disposable income 每年可动用收入 -L<''2t  
annual estimates 周年预算 NZ`Mq  
annual fee 年费 gb:)t}|  
annual general meeting 周年大会 >T: Yp<  
annual growth rate 年增率；每年增长率 BiI?eT+  
annual long-term supplement 长期个案每年补助金 RKB--$ibj  
annual pensionable emolument 可供计算退休金的年薪 K89 AZxH  
annual report 年报 i]oSVXx4WC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 QbA+\  
annual return 周年报表；周年申报表；每年报税表格 )xwWig.  
Annual Return Rules 《周年报表规则》 HMDQEd;  
annual review of consumer prices 每年消费物价回顾 7v\K,P8  
annual roll-forward basis 逐年延展方式 ?ra6Lo  
annual salary 年薪 YbjeM6#E  
annual statement 年度报表；年度决算表 BIyNiol$AJ  
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 s2s}5b3  
annuitant 年金受益人 j<[+vrj  
annuity 年金 4|i.b?"  
annuity contract 年金合约 0`y;[qAG[  
annuity on human life 人寿年金 yf5X=f.%@  
antecedent debt 先前的债项 aM/sD=}  
ante-dated cheque 倒填日期支票 B^`'2$3  
anticipated expenditure 预期开支 jF4h/((|EU  
anticipated net profit 预期纯利 H]>b<Cs  
anticipated revenue 预期收入 z@5t7e)!R  
anti-inflation measure 反通货膨胀措施 (9R;a np  
anti-inflationary stance 反通货膨胀立场 ~{MmUp rS  
apparent deficit 表面赤字 u7R:7$H  
apparent financial solvency 表面偿债能力 pI*/-!I  
apparent partner 表面合伙人 c}(fmJB&(  
application for personal assessment 个人入息课税申请书 ~&)  
application of fund 资金应用 Id-?her>B  
application to release as liquidator and to destruct the books of accounts and documents =<~/U?  
申请免除清盘人职务及毁灭帐簿与文件 `}uOlC]I  
appointed actuary 委任精算师 3e~X`K1Q<  
appointed auditor 委任核数师；委任审计师 96M?tTa  
appointed trustee 委任的受托人 e]N?{s   
appointer 委任人 G;r-f63N  
apportioned pro rata 按比例分摊 'Y`.0T[&  
apportionment 分配；分摊 QI\&D)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Z[+H$=$%  
apportionment formula 分摊方程式 eyPh^c]?`8  
apportionment of estate duty 遗产税的分摊 ~]t/|xep  
appraisal 估价；评估 >9KQWeD  
appreciable growth 可观增长 k8]=5C?k  
appreciable impact 显着影响 r2,AZ+4FP  
appreciable increase 可观增长 Sg$14B  
appreciation 增值；升值 !B36+W+  
appreciation against other currencies 相对其他货币升值 |%6zhkoufM  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h

]'VAt  
appreciation tax 增值税 CH h]v.V  
appropriation 拨款；拨用；拨付 )./pS~  
appropriation account 拨款帐目
&Uqm3z?v  
Appropriation Bill 拨款法案 P\#z[TuHKC  
appropriation-in-aid system 补助拨款办法 e>"/Uii  
approved assets 核准资产 "n'LF?/H'  
approved basket stock 认可一篮子证券 K.CwtUt`54  
approved budget 核准预算 l+$e|F  
approved charitable donation 认可慈善捐款 $'M:H
_T  
approved charitable institution 认可慈善机构 .^]=h#[e
 
approved currency 核准货币；认可货币 zD8q(]: A  
approved estimates 核准预算 OW$? 6  
approved estimates of expenditure 核准开支预算 "f'pa&oHi  
approved overseas insurer 核准海外保险人 t%jB[w&,os  
approved overseas trust company 核准海外信托公司 N"d*pi#h  
approved pooled investment fund 核准汇集投资基金 6fxf|R\  
approved provident fund scheme 认可公积金计划 RJMrSz$  
approved provision 核准拨款 ?R2`RvQ  
approved redeemable share 核准可赎回股份 gm;6v30e  
approved regional stock 认可地区性证券 ba_T:;';0  
approved retirement scheme 认可退休金计划 Iz;hje4JL  
approved subordinated loan 核准附属贷款 P
<@Yux#  
arbitrage 套戥；套汇；套利 Mk-C&#'  
arbitrageur 套戥者；套汇者 G(piq4D  
arbitrary amount 临时款项 O{" A3f  
arrangement 措施；安排；协定 h#p1wK;N  
arrears 欠款 NG!~<Kx  
arrears of pay 欠付薪酬 !
Pmv  
arrears of revenue 逾期未收税款；逾期未收的帐项 )KvQaC  
articles of association 组织章程；组织细则；组织章程细则 (C;oot
,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Oh9jr"Gm=  
ascertainment of profit 确定利润 :hB 8hTw]p  
"Asia Clear" “亚洲结算系统” -u6`B-T  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 23a&m04Rk  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 YE#OAfj~  
Asian Development Fund [ADF] 亚洲发展基金
GdN'G  
Asian dollar bond 亚洲美元债券 ^s'ozCk 0  
Asian dollar market 亚洲美元市场 cpV:y  
Asian dollar rate 亚洲美元利率 @=jcdn!\M  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 LGb.>O^  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ebF},Q(48  
asked price 沽盘；喊价；索价；卖方报价 k]*DuVCOX  
assessable income 应评税入息 #]`ejr:2O  
assessable loss 应评税亏损 .F
=15A  
assessable profit 应评税利润 8.vPh
  
assessable value 应评税值 Y4PU~l  
assessed profit 估定利润 5S:&^ A<  
assessed value 经评估价值 .MO"8}]8Z  
assessment 评税；评定；估价；评税单 @Bfwb?&  
assessment number 评税编号；估价编号 }<Y3jQnl  
assessment of additional tax 补加税评税 AuZ?~I1  
assessment of performance 业绩评估；实绩评价 n*\AB=|X  
Assessor 评税主任 Jt4T)c9  
asset price bubbles 资产价格泡沫 c9e 
}P  
asset-backed securities 具资产保证的证券 dOY+| P\  
assets accretion 资产增值 h[d|y_)f  
assets and liabilities 资产与负债 IQK
__)  
assets betterment statement 资产递增表；资产改进表 D_E^%Ea&`  
assets lending 实物放款；有抵押贷款 K%h83tm+  
assets of the company passing on the death 死者去世时转移的公司资产 ?k4O)?28  
assets pledged as security for liabilities 用作负债抵押的资产 lyzMKla"  
assets portfolio 资产投资组合 GiBq1U-Q  
assets price 资产价格 Z@j$i\,`  
assets quality 资产质素 E&k{ubcT  
assets realization 资产变现 6ju+#]T  
assets refinancing arrangement 资产再集资安排 r\+AeCyb"p  
assets securitization 资产证券化 "HR &Rf k  
assets situated outside Hong Kong 在香港以外地方的资产 {rr ED  
assets stripping 削减资产；拆卖资产 ~Ra1Zc$o:  
assets value 资产值 ilv6A9/  
assignee 承让人 Vxif0Bx&/d  
assignment 转让；转让书；转让契 bHcb.;<  
assignment of interest 权益转让 AR\1w'  
assignment of letters patent and trade mark 专利证书及商标转让 ;(3fr0cr:  
assignment of property 物业转让；物业转让书 >gDsjHQ6;  
assignment right 转让权 _nRY5YnL4P  
assignor 转让人 O'JH=
'  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 8<u_ wt@  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ~S Js2-2  
associate member 附属会员 6USet`#  
associated body corporate 相联法人团体 BzH7E[R49  
associated company 相联公司；联属公司 9s)YPlDz  
associated corporation 相联法团 .a:Oj3=0  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] B\bIMjXV  
公认会计师公会〔英国〕 {: EQ  
Association of Futures Exchange Brokers 香港期货经纪协会 9;;1 "^4/  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Yg%V  
association of underwriters 承保人组织 6YT*=\KT  
assumption of control 接管 &G55<tRE  
assurance 担保；保险；转易；转易书 (CYVSO  
assurance of interest 权益的转易 6m21Y8N  
at 19XX price 按一九ＸＸ年价格计算 lfR"22t  
at a discount 按赔价计算；按贴水价格计算；打折扣 ?
7:"D e  
at a premium 按溢价计算；按升水价格计算 hMw}[6m  
at call 通知付款；按通知 nZQZ!Vfj  
at constant market price 按固定市价计算 wP/rR
D6  
at constant price 按固定价格计算 &K k+RHM  
at cost 按成本计算 ,K7C2PV6  
at current market price 按当时市价计算；按现时市价计算 yoV"?W>!  
at current price 按当时价格计算；按现时价格计算 GMOv$Tn-_L  
at factor cost 按要素成本计算；按生产要素成本计算 {U=za1Ga  
at money-of-the-day price 按付款当日价格计算 uXeBOLC  
at or better 按指定或较佳价位〔买卖指令〕 0t7yK  
at par 按面值计算；平价 Jg k@ti.}Z  
at sight 见票即付 yB}y'5  
at the close 按收市盘 X4i$,$C  
at the opening 按开市盘 N|q:wyS|  
attestation 见证；见证条款 7w)#[^  
at-the-money option 平价期权 L.!:nu]
rV  
attorney 受权人；受托代表人 vE?qF9I{$0  
attornment 新拥有人承认书 ?Z!itB~  
attributable profit 可归属利润 R|t.wawCo  
attributable share value 可归属股份价值 ~;m~)D  
Auckland Stock Exchange 奥克兰证券交易所 /H^bDUC :r  
auction 拍卖 Q}]:lmqH  
auctioneer 拍卖商 3v:RLnB  
audit 审计；核数
]-{T-*h:  
Audit Commission 审计署 -$WiB  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] txr!3-Ne'!  
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〕 \@OKB<ra  
audit review 帐目审查 zy@ #R;  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 & A9psc(,&  
audited account 审计帐目；经审计的帐目 . 36'=K  
audited annual account 经审计的周年帐目 OY~5o&Oa  
audited balance sheet 经审计的资产负债表 UDyvTfh1X  
auditor 核数师；核数主任；审计师 y9\s[}c_  
auditor's certificate 核数师证明书；审计师证明书 1aYO:ZPy  
auditor's report 核数师报告；审计师报告 )#3,y6  
Aussie bond 澳元债券 TdD-#|5  
austerity budget 紧缩预算 !0Xes0gK0  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 N!RyncJ  
Australia All Ordinaries Index 澳洲所有普通股票指数 wrsETB c  
Australian Dollar [AUD] 澳元 \"Sqr(~_  
Australian Options Market 澳大利亚期权市场 5 +(YcV("  
Australian Securities Commission 澳洲证券事务监察委员会 2%vwC]A  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 @u6#Tvxy[  
Australian Stock Exchange 澳大利亚证券交易所 "hog A5
=  
Austrian Schilling [ATS] 奥地利先令 g;]2'Rj  
authentication 认证；鉴证 aDza"Ln  
authority to purchase 委托购买证；委购书 94nvh:n  
authorization 认可；核准；授权；授权书 Xg!Mc<wA[  
authorization by direction 指示授权 >YoK?e6  
authorization by instruction 指令授权 u#=N8
 
authorization by warrant 令状授权 IRo[|&c  
authorization of unit trust 单位信托的认可 0]>p|m9K^<  
authorized agent 指定代理人 V^L;Nw5h  
authorized capital 法定资本 HdWghxz?)  
authorized clerk 出市员 " I`YJEv  
authorized dealer 认可交易商 m}Tu^dy  
authorized financial institution 认可财务机构 8Yq6I>@!  
authorized fund 认可基金 1ygu>sKS&A  
authorized fund house 获授权的基金公司；认可基金公司 m U7Ad"  
authorized institution 认可机构 "c\T  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 HEe0dqG  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 nk-6W4  
authorized insurer 获授权保险人；获认可承保人 eMz,DYa/G  
authorized investment 特准投资项目 MzK&Jh  
authorized person 获授权人 Vg[U4,  
authorized representative 获授权代表  ]g?G0m  
authorized share capital 法定股本 ,5r 2!d  
automated quotation system 自动报价系统 D"1ciO8^I]  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ]]%C\Ryy}  
自动交易系统〔香港期货交易所有限公司〕 0TA/ExJ-LT  
automatic adjustment mechanism 自动调整机制 nsgNIE{>gO  
automatic adjustment system 自动调整系统 Vp5qul%  
Automatic Clearing House 自动票据交换所 s?%1/&.~  
automatic exchange rates accumulation system 自动化汇率累集系统 YVW!u6W'[6  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 T/S-}|fhQ  
automatic teller machine [ATM] 自动柜员机 ,u]kZ]  
autopay 自动转帐 J_P2%b=C  
available assets 可用资产 4TR:bQZs  
available fiscal reserve 现存财政储备 XTW/3pB  
available profit 可用利润 y'pG'"U]_  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
U?|s/
U  
average 平均；平均数；海损 (Z`Y   
average basic salary 平均基本薪金 N;[w`d'#  
average consumer expenditure 平均消费开支；一般消费开支 +}9%Duim  
average cost 平均成本 yxA0#6so  
average cost of land production 增辟土地平均成本 5@ZD'  
average daily turnover 平均每日成交额 yDd&*;9%Qg  
average daily wage rate 平均每日工资率 Pi*,&D>{7  
average expenditure pattern 平均开支模式 b:%>TPT  
average growth rate 平均增长率 /h2`?~k+  
average net fixed assets 固定资产平均净值 O4$: xjs  
average of relatives 相对价格平均数 u%*;gu"2  
average price 平均价格 'inWV* P*g  
average propensity to consume 平均消费倾向；一般消费倾向 I/^Lr_\  
average propensity to save 平均储蓄倾向；一般储蓄倾向 7%w4?Nv3I  
average rate 平均率 m?B@VDZ  
average revenue 平均收入；平均收益 ?+Qbr$]  
average stock 平均库存；平均存货 (x=NA )  
average yearly rent 平均年租 Mu:*(P/  
avoidance of double taxation 避免双重课税 #lVVSrF,-  
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 vB.LbYyF  
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