一些有用的会计术语(也不知道发的地方对不对)A

A: gJN0!N'  
A share Ａ股；甲类股份 )K
Soq/  
abatement of tax 减税；减扣免税额 TA18 gq  
ABN AMRO Bank N.V. 荷兰银行 LwqC~N  
above-the-line expenditure 线上项目支出；经常预算支出 -;(Q1)&  
above-the-line receipt 线上项目收入；经常预算收入 =HDI \LD<  
ABSA Asia Limited 南非联合亚洲有限公司 /lhz],w  
absolute change 绝对数值变更 }Rvm &?~O  
absolute expenditure 实际开支 sfT+i;p  
absolute guideline figure 绝对准则数字 RF}X ER  
absolute interest 绝对权益 j-@kW'K  
absolute order of discharge 绝对破产解除令 +>^7vq-\'  
absolute profit margin 绝对利润幅度 ]w).8=I  
absolute value 实值；绝对值 <z+:j!~  
absolutely vested interest 绝对既得权益  %V G/  
absorbed cost 已吸收成本；已分摊成本 b]Kk2S/  
absorption 吸收；分摊；合并 6(&Y(/  
absorption rate 吸收率；摊配率；分摊率 .\Fss(Zn  
ACB Finance Limited 亚洲商业财务有限公司 <Cpp?DW_  
acceptable form of reciprocity 合理的互惠条件 rt7<Q47QE  
acceptable rate 适当利率；适当汇率 Z [Xa%~5>5  
acceptance agreement 承兑协议 `NRH9l>B7  
acceptance for honour 参加承兑 `m@U!X  
acceptor 承兑人；接受人；受票人 : 9!%ZD  
acceptor for honour 参加承兑人 "bQ[CD  
accident insurance 意外保险 jF"YTr6  
Accident Insurance Association of Hong Kong 香港意外保险公会 >cMd\%^t  
accident insurance scheme 意外保险计划  P\m7 -  
accident year basis 意外年度基准 LHCsk{3
 
accommodation 通融；贷款 8ip7^  
accommodation bill 通融票据；空头票据 .Ce8L&cU  
accommodation party 汇票代发人 OWjJxORB  
account balance 帐户余额；帐户结余 . v)mZp  
account book 帐簿 0BPMmk  
account collected in advance 预收款项 &[R8Q|1j  
account current book 往来帐簿 8^^[XbH  
account of after-acquired property 事后取得的财产报告 /c#`5L[  
account of defaulter 拖欠帐目 V~MiO.B  
account payable 应付帐款 rZ1Hf11C  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 !cW[G/W8  
account receivable 应收帐款 k_|^kdWJ  
account receivable report 应收帐款报表 eJ8]g49mD6  
account statement 结单；帐单；会计财务报表 W_M'.1 t  
account title 帐户名称；会计科目 zoDZZ%{  
accountant's report 会计师报告 [U =Uo*  
Accountant's Report Rules 会计师报告规则 l.)}t)my}  
accounting and auditing procedure 会计与审计程序；会计与核数程序 o}Cq.[G4
k  
Accounting Arrangements 《会计安排》 -4#2/GXNO  
accounting basis 会计基础 ^n.WZUk  
accounting by Official Receiver 破产管理署署长呈交的帐目 ws/63d
*  
Accounting Circular 《会计通告》 FN[R(SLbL  
accounting class 会计类别 Zi$ziDz&  
accounting date 记帐日期；会计结算日期 )ukpJ z""  
accounting for money 款项核算 :\~+#/=:  
Accounting Officer 会计主任 ~i;fDQ&!  
accounting period 会计报告期；会计期 zdun,`6  
accounting policy 会计政策；会计方针 3:/'n  
accounting practice 会计惯例 9%)=`W  
accounting principle 会计准则 O09ke-lC  
accounting record 会计记录 ,1{Ep`
 
accounting report 会计报告 hqSJ(gs{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 !/{+WHxIr|  
Accounting Society of China 中国会计学会 h~Q)Uy5N(D  
accounting statement 会计报表 `\Ku]6J]5  
accounting system 会计制度；会计系统 Vn=qV3OE]  
accounting transaction 会计事项；帐务交易 KLQTKMNv  
accounting treatment 会计处理 B@v\eF;  
accounting year 会计年度 ,3DXFV'uxb  
accretion 增值；添加 Fig&&b a  
accrual 应计项目；应累算数目 `D5HC  
accrual basis 应计制；权责发生制 ;,'igdold  
accrual basis accounting 应计制会计；权责发生制会计 oS,I~}\kQ  
accrue 应累算；应计 NVV}6TUV  
accrued benefit 应累算利益 '(&%O8Yi  
accrued charges 应计费用 JWP*>\P  
accrued cumulative preference share dividend 应累算的累积优先股股息 V:NI4dv/R  
accrued expenses 应累算费用 X
J0{  
accrued interest payable 应付利息；应计未付利息 FE7)E.U  
accrued interest receivable 应收利息；应计未收利息 rEZ8
eeB[3  
accrued right 累算权益 hv$yV%.`  
accruing profit 应累算的利润 m#H3:-h,  
accumulated fiscal reserve 累积财政储备 Ei>m0 ~<\  
accumulated profit 累积利润；滚存溢利 C_:k8?  
accumulated reserve 累积储备 xvLn'8H.  
accumulation of surplus income 累积收益盈余 N6QVt f.  
acquired assets 既得资产 I8  
acquisition 收购；购置；取得 4b]a&_-}  
acquisition cost 购置成本 %~|HFYd  
acquisition expenses 购置费用 "%2xR[NF  
acquisition of 100% interest 收购全部股权 ~vdkFc(8B  
acquisition of control 取得控制权 W{cY
6@  
acquisition of fixed assets 购置固定资产
Q-TV*FD.  
acquisition of shell “买壳” a@d=>CT$  
acquisition price 收购价 .4.pJbOg  
act of God 天灾 c8 K3.&P6  
acting partner 执事合伙人 3B0lb"e  
active market 买卖活跃的市场；交投畅旺的市场；旺市 [t]X/O3<  
active partner 积极参与的合伙人 f2)XP$:  
active trading 交投活跃 he3SR@\T  
actual circulation 实际流通 `ejUs]SR  
actual cost 实际成本 y? (2U6c  
actual expenditure 实际开支；实际支出 Ma-\^S=  
actual income 实际入息；实际收入；实际收益 $.St ej1  
actual market 现货市场 eDO!^.<5  
actual price 现货价；实际价格 eEc4bVQa  
actual profit 实际利润 1[nG}  
actual quotation 实盘；实际价位；实际报价 ]Al;l*
yw  
actual year basis 按实际年度计算 k5d\w@G"~  
actuals 实货 &.i^dO^}  
actuarial investigation 精算调查 IputF<p  
actuarial principle 精算原则 LS>G4 ]  
actuarial report 精算师报告 =8G&3 R  
Actuarial Society of Hong Kong 香港精算学会 BG2)v.CU  
actuarial valuation 精算师估值 vW,snxK6y&  
actuary 精算师 ?@6b>='!  
ad referendum agreement 暂定协议；有待覆核的协定 q(^Q3  
ad valorem duty 从价税；按值征税 ]Z<_ "F  
ad valorem duty system 从价税制 c/W=$
3  
ad valorem fee 从价费 RWq{Ff}Hk  
ad valorem tariff 从价关税 /G{_7cb  
additional allowance 额外免税额 JwnAW}=  
additional amount for unexpired risk 未过期风险的额外款额 3M*Bwt;F_  
additional assessable profit 补加应评税利润 }w-
wSkl1  
additional assessment 补加评税 4_M>OD/"  
additional commitment 额外承担 /BKe+]dS*  
additional commitment vote 额外承担拨款 7J$b$P0}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {0\,0*^p  
additional dependent parent allowance 供养父母额外免税额 Y o
0FUj  
additional provision 额外拨款 )QKf7 [:  
additional stamp duty 附加印花税 jLg@FDb~  
additional tax 补加税罚款；补加税款 -#`c5y}P  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 "7%:sty  
adjudged bankrupt 被裁定破产 omZO+=8Q  
adjudicated bankrupt 裁定破产人 -PB[-CX  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 [^H"FA[  
adjudication of bankruptcy 裁定破产；宣告破产 v"u^M-_  
adjudication of insolvency 裁定无力偿还债务 ][PzgzG  
adjusted actual 经调整的实数；调整后的实数 ~o3Hdd_#}N  
adjusted current assets 经调整的流动资产；调整后的流动资产 C}g9'jY  
adjusted figure 经调整的数字；调整后的数额 XdgUqQb}  
adjusted liabilities 经调整的负债；调整后的负债 Zwt;d5U  
adjusted loss 经调整的亏损；调整后的亏损 D6D1S/:ij'  
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 Z~G my7h(  
adjusted profit 经调整的利润；调整后的利润 PnT)LqEF  
adjusted surplus 经调整的盈余额；调整后的盈余额 &FdWFt=X  
adjusted value 经调整的价值；调整后的价值 $*[{J+t_  
adjustment 调整；修订；理算〔保险〕 dB
CbL.!  
adjustment centre 调剂中心 |BMV.Zi  
adjustment lag 调整过程的时间差距；调整时差 @# P0M--X  
adjustment mechanism 调整机制 vP!GJX&n5  
adjustment of loss 亏损调整 mumXUX  
adjustment process 调整过程；调整程序 ]pA(K?Lbg  
adjustment range 调整幅度 : DG)g3#  
administered exchange rate 受管制汇率 H( -Y  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 6"T['6:j  
administration expenses 行政费用 dP$GThGl  
administration fee 手续费；行政费 M s9E@E  
administration in bankruptcy 破产管理 qgt[~i*  
administration order 遗产管理令 3{Nbp  
administrator 管理人；遗产管理人 %rQuBi# 1f  
administrator of the estate 遗产管理人 pfuW  
admission of debt 债项承认书 Lr;(xw\[
'  
admission of proof 接纳债权证明 z~6y+  
advance 放贷款项；垫付款项；预支款项；预付款项 z1OFcqm  
advance account 暂支帐目；预付款帐户 EfLO5$?rm  
advance compensation 预付补偿金 td2/9|Q  
advance from shareholder 股东垫款 w-B^ [<  
advance pending reimbursement 预支以待日后付还 R  
advanced economy 先进经济体系 u?ek|%Ok  
advancement 预付；预付财产 I&c ~8Dw  
advances warrant 垫款令 )-rW&"{U  
advancing 贷出 H14Ic.&  
adverse balance 逆差 ~Z/ ^c,[:  
adverse exchange 逆汇 }Y(]6$uS  
advertisement addressed to shareholders 在报章刊登的致股东通告 $V>98M>j  
advice for collection 托收通知书 !H][LXB~H  
advice of drawing 提款通知书；汇票通知书 ^^`Jcd/  
advice of payment 付款通知 n]W_e  
Advisory Committee [Securities and Futures Commission] K?x,T8<aW  
谘询委员会〔证券及期货事务监察委员会〕 SM0M%  
Advisory Committee on Diversification 经济多元化谘询委员会 5`/@N{e  
affidavit 誓章；遗产申报誓章 .@ C{3$,VG  
affidavit of no receipt 述明无收款的誓章 UUo;`rkT  
affiliate 联号；联营公司；附属公司 Ko>&)%))$X  
affiliated company 附属公司；联号；联营公司 f67NWFX  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 }0hL~i  
affordability 负担能力 N<|$h5isq  
African Development Bank [AfDB] 非洲开发银行 2g{)AtK$#  
after-acquired property 事后取得的财产 2],_^XBvB  
after-hours dealing 市后交易 p4>$z& _  
after-tax profit 税后盈利；税后利润；税后溢利 #h!*dj"  
agency agreement 代理协议 \/7i-B]G7  
agency expenses 代理机构的开支 oz'\q0  
agency fee 代理费 Ey{%XR+*;  
Agency Law 《代理法》 1iT\df  
agent 代理人；承销人 23(=Xp3;>  
agent of company 公司代理人 73A)lU.  
agent's fee 代理人费；经纪费 31+;]W=  
aggregate 总计；总数；总体数字 {Ee>n^1  
aggregate amount 总款额；总额 B-.v0R`5  
aggregate assets and liabilities 总体资产与负债 X#a`K]!B  
aggregate at constant price 按固定价格计算的总体数字 57{oh")  
aggregate demand 总需求 b<I9 MR  
aggregate gross position 总持仓量 ExSe=4q#  
aggregate limit 总限额 G}@#u9  
aggregate of salaries tax 合计薪俸税 j Ib  
aggregate performance 总体表现；总体业绩 ylf[/='0K  
aggregate supply 总体供应 Sgb*tE)T  
aggregate surplus 总盈余 U7mozHS,:9  
aggregate total 整体总额 PHg48Y"Nd  
aggregate value 总值；合计价值 ,''cNV  
aggregated basis 合计基准 jg 2qGC  
aggregated net chargeable income 合计应课税入息实额 ^ OJyN,A  
aggregation 合并计算；合计；总和 t-u|U(n
 
aggregation of incomes of husband and wife 夫妇入息合并计算 V5"CSMe  
aggregation of property 财产的总和 NY$uq+Z>  
agio 差价；贴水 "i.r@<)S  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 nm$Dd~mxW1  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Thy=yz;p  
《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》 $DFv30 f  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment QlFZO4 P3|  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 +YOKA*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment qJ!Z~-hS  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 39U5jj7i  
agreement for a settlement 授产协议 \ A1uhHP!  
agreement for assignment 转让协议 fHrt+_Zn|  
agreement for sale 售卖协议；买卖协议 6}~pq1IF{  
agreement for sale and purchase 买卖协议 Y/TlE?  
agreement for the payment of interest 支付利息协议 gsar[gZ  
agreement for the repayment of money 还款协议 sH,kW|D  
agreement of reinsurance 再保险协议 gMWBu~;!  
Agricultural Bank of China 中国农业银行 AEmNHO@%q  
air passenger departure tax 飞机乘客离境税 >M%\T}5  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ^da44Qqu  
airport tax 机场税 &Wp8u#4L  
alcohol duty 酒精税 S,fCV~Cio?  
alienation 让与；让渡；转让 F1;lQA*7K.  
alimony 生活费；赡养费 O40+M)e]  
All Ordinaries Index [AOI] 所有普通股指数 fjo{av~]y  
all risks 全险；综合险 {C
`GW}s{4  
All Sales Record for Stock Market 《股票市场成交报告》 :WGtR\tK  
Allied Capital Resources Limited 新联财务有限公司 LL^q1)o  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 P=N$qz
$U  
allocation letter 拨款信件 $FH18  
allocation of fund 分配款项；预留款项 r90+,aLM#?  
allocation of profit 利润分配；溢利分配 n>,L=wV  
allocation warrant 拨款令 e[u?_h  
allotment 分配；配股 yAT^VRbv  
allotment notice 股份配售通知；配股通知 {s?M*_{|  
allotment of shares 股份分配 14eW4~Mr  
allowable 可获宽免；免税的 os3 8u!3-  
allowable business loss 可扣除的营业亏损 CDj~;$[B  
allowable expenses 可扣税的支出 )'4P.>!!aQ  
allowance 免税额；津贴；备抵；准备金 rsn.4P=  
allowance for debts 债项的免税额 09KcKhFB  
allowance for depreciation by wear and tear 耗损折旧免税额 %U7.7dSOI;  
allowance for funeral expenses 殡殓费的免税额 S|V4[ssB  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 I:&/`K4,x,  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,y`CRlr:  
allowance to debtor 给债务人的津贴 3FSqd<t;D  
alteration of capital 资本更改 g3n'aD@'x  
alternate trustee 候补受托人 iq#b#PYA  
amalgamation 合并 Y&H}xn  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2N#$X'8  
ambit of charges 征税范围；收费范围 rj]F87"  
amended valuation 经修订的估值 PupM/?57  
American Commodities Exchange 美国商品交易所 .D,p@4  
American Express Bank Limited 美国运通银行 g]@(E  
American Stock Exchange 美国证券交易所 z2gk[zY&  
amortization 摊销 Zv]x'3J#Y  
amount due from banks 存放银行同业的款项 y
fQ5:X  
amount due from banks abroad 存放海外银行同业的款项 z@|dzvjl Q  
amount due from holding companies 控股公司欠款 A$0H .F>  
amount due from local banks 存放本港银行同业的款项 j!~l,::$"X  
amount due to banks 银行同业的存款
Kyt)2p  
amount due to banks abroad 海外银行同业的存款 &K_)#v`|  
amount due to holding companies 控股公司存款 Tl]e%A`|  
amount due to local banks 本港银行同业的存款 vD/NgRBww  
amount due to outport banks 外埠银行同业的存款 nL@KX>  
amount for note issue 发行纸币的款额 {U]H;~3 ?  
amount of bond 担保契据的款额 zIC;7 5#  
amount of consideration 代价款额 l:;PXy6)  
amount of contribution 供款数额 'k;4j|<  
amount of indebtedness 负债款额 B0$:b!  
amount of principal of the loan 贷款本金额 ~9^)wCM+  
amount of rates chargeable 应征差饷数额 <P ,~eX(r  
amount of share capital 股本额 @[<nQZw:  
amount of sums assured 承保款额 W/z7"#  
amount of variation 变动幅度 x_=n-lAF  
amount of vote 拨款数额 [u@Jc,  
amount payable 应付款额 Z 2}ah  
amount receivable 应收款额 <tpmUA[]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'crlA~&#/  
analysis 分析 UsGa  
ancillary risk 附属风险 5wB =>  
annual account 周年帐目；周年帐目报表；年度决算；年结 Hjv
CujJ  
annual accounting date 年结日期  ~I/@i  
annual allowance 每年免税额；年积金；年度津贴；年津 mOpTzg@  
annual balance 年度余额 CZnK8&VDY  
annual disposable income 每年可动用收入 HD,xY4q&N  
annual estimates 周年预算 .Ig+Dj{)  
annual fee 年费 cEW0;\
$  
annual general meeting 周年大会 Ng><n}  
annual growth rate 年增率；每年增长率 h2z_,`
iS7  
annual long-term supplement 长期个案每年补助金 682Z}"I0  
annual pensionable emolument 可供计算退休金的年薪 eg<bi@C1|  
annual report 年报 \}6;Kf}\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %98' @$:0  
annual return 周年报表；周年申报表；每年报税表格 <99M@ cF  
Annual Return Rules 《周年报表规则》 ]Y6cwZOe  
annual review of consumer prices 每年消费物价回顾 -m'j]1  
annual roll-forward basis 逐年延展方式 ^2d!*W|  
annual salary 年薪 iUMY!eqp  
annual statement 年度报表；年度决算表 K/m3  
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 eAUcv`[#p  
annuitant 年金受益人 /-zXM;h  
annuity 年金 UX-&/eScN  
annuity contract 年金合约 a8u9aEB  
annuity on human life 人寿年金 J]W5[)L  
antecedent debt 先前的债项 EcIE~qs  
ante-dated cheque 倒填日期支票 t$2_xX  
anticipated expenditure 预期开支 K]/4qH$:  
anticipated net profit 预期纯利 )m6M9eC  
anticipated revenue 预期收入 n%h^o  
anti-inflation measure 反通货膨胀措施 V$0dtvGvH  
anti-inflationary stance 反通货膨胀立场 Z UKf`m[  
apparent deficit 表面赤字 g71[6<D  
apparent financial solvency 表面偿债能力 rG?>
ltxB  
apparent partner 表面合伙人 tqAd$:L  
application for personal assessment 个人入息课税申请书 @3fn)YQ'  
application of fund 资金应用 W{z.?$SH  
application to release as liquidator and to destruct the books of accounts and documents }(a+aHH  
申请免除清盘人职务及毁灭帐簿与文件 }'r[m5T  
appointed actuary 委任精算师 !-s!f
&_  
appointed auditor 委任核数师；委任审计师 ,1'4o3
 
appointed trustee 委任的受托人 pZ`|iLNl-  
appointer 委任人 jF`BjxrG  
apportioned pro rata 按比例分摊 h%WE=\,Qp  
apportionment 分配；分摊 VxP&j0M>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xw{-9k-~  
apportionment formula 分摊方程式 A5,t+8`aci  
apportionment of estate duty 遗产税的分摊 *5tO0_L  
appraisal 估价；评估 y"]n:M:(  
appreciable growth 可观增长 y(R? ,wa=]  
appreciable impact 显着影响 YV=QF J'  
appreciable increase 可观增长 mw_Ew]&  
appreciation 增值；升值 *5bLe'^\|K  
appreciation against other currencies 相对其他货币升值 =to=8H-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !=;XBd-  
appreciation tax 增值税 Z*G(5SqUh"  
appropriation 拨款；拨用；拨付 W\1i,ew>  
appropriation account 拨款帐目 .xf<=ep  
Appropriation Bill 拨款法案 [c_|ob]  
appropriation-in-aid system 补助拨款办法 E{6~oZ#L  
approved assets 核准资产 (}.@b|s  
approved basket stock 认可一篮子证券 2Q;9G6p  
approved budget 核准预算 V"cKJ;s  
approved charitable donation 认可慈善捐款 XdH\OJ  
approved charitable institution 认可慈善机构 Q{e\}wN  
approved currency 核准货币；认可货币 :Xc@3gF  
approved estimates 核准预算 m*e{\)rd#  
approved estimates of expenditure 核准开支预算 zy*/T>{#  
approved overseas insurer 核准海外保险人 0$r^C6}f  
approved overseas trust company 核准海外信托公司 FP[!BUOf"  
approved pooled investment fund 核准汇集投资基金 .^J2.>.  
approved provident fund scheme 认可公积金计划 MX>[^
}n  
approved provision 核准拨款 f#ri'&}c :  
approved redeemable share 核准可赎回股份 0"~i^  
approved regional stock 认可地区性证券 "~TA SX_?  
approved retirement scheme 认可退休金计划 M
$f7sx  
approved subordinated loan 核准附属贷款 O25lLNmO  
arbitrage 套戥；套汇；套利 R^{)D3  
arbitrageur 套戥者；套汇者 =4d (b ;  
arbitrary amount 临时款项 8Sz})UZ  
arrangement 措施；安排；协定 Spt?>sm  
arrears 欠款 Y8flrM2CwG  
arrears of pay 欠付薪酬 JTi!Xu5Jq  
arrears of revenue 逾期未收税款；逾期未收的帐项 5zON}"EC  
articles of association 组织章程；组织细则；组织章程细则 8p[)MiC5W^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Vh>Z,()>>@  
ascertainment of profit 确定利润 p~LrPWHSTP  
"Asia Clear" “亚洲结算系统” 5n
bEf9&  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 {Ay"bjZh  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 P2Vg4   
Asian Development Fund [ADF] 亚洲发展基金 s+tGFjq  
Asian dollar bond 亚洲美元债券 0'nikLaKy  
Asian dollar market 亚洲美元市场 3Hf0MAt  
Asian dollar rate 亚洲美元利率 .s$
z/Jv  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ;c$J=h]  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .k,YlFvj  
asked price 沽盘；喊价；索价；卖方报价 0527Wj  
assessable income 应评税入息 |7x\m t  
assessable loss 应评税亏损 yA47"R  
assessable profit 应评税利润 2wF8 P)  
assessable value 应评税值 ^n0]dizB  
assessed profit 估定利润 X$/2[o#g  
assessed value 经评估价值 dH
( ('u[  
assessment 评税；评定；估价；评税单 NHlk|Y#6b  
assessment number 评税编号；估价编号 uslQ*7S[^  
assessment of additional tax 补加税评税 +}jJ&Z9)  
assessment of performance 业绩评估；实绩评价 Xr
Z*1V  
Assessor 评税主任 V)}rEX  
asset price bubbles 资产价格泡沫
W456!OHa  
asset-backed securities 具资产保证的证券 |JCU<_<  
assets accretion 资产增值 (XoH,K?{z  
assets and liabilities 资产与负债 +>JjvYx}\  
assets betterment statement 资产递增表；资产改进表 m.,U:>  
assets lending 实物放款；有抵押贷款 I!^O)4QRx  
assets of the company passing on the death 死者去世时转移的公司资产 Jaz?Ys|S  
assets pledged as security for liabilities 用作负债抵押的资产 p,"g+ MwP  
assets portfolio 资产投资组合 6AocmR0D'  
assets price 资产价格 qWb+r  
assets quality 资产质素 =*Bl|;>6  
assets realization 资产变现 /*0K92NB  
assets refinancing arrangement 资产再集资安排 7`u$  
assets securitization 资产证券化 y( y8+ZT  
assets situated outside Hong Kong 在香港以外地方的资产 B#9{-t3Vf  
assets stripping 削减资产；拆卖资产 &r:7g%{n  
assets value 资产值 %.Q !oYehj  
assignee 承让人 O$c
HZs$  
assignment 转让；转让书；转让契 y+7PwBo%e  
assignment of interest 权益转让 '(/7[tJ  
assignment of letters patent and trade mark 专利证书及商标转让 yr,=.?C-  
assignment of property 物业转让；物业转让书 {s;U~!3aY  
assignment right 转让权 3do)Vg4  
assignor 转让人 |fo0  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 5eWwgA  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 H= X|h)  
associate member 附属会员 p)+k=b  
associated body corporate 相联法人团体 n0is\ZK 0  
associated company 相联公司；联属公司 m)oJFF  
associated corporation 相联法团 [n}T|<  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4WK3.6GN  
公认会计师公会〔英国〕 {5  sO  
Association of Futures Exchange Brokers 香港期货经纪协会 m4*@o?Ow  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 G z)NwD  
association of underwriters 承保人组织 Po%(~ )S>  
assumption of control 接管 )+fh-Ui  
assurance 担保；保险；转易；转易书 ZK)%l~J  
assurance of interest 权益的转易 33}oO,}t,  
at 19XX price 按一九ＸＸ年价格计算 U,LTVYrO  
at a discount 按赔价计算；按贴水价格计算；打折扣 P
~ &$
l2  
at a premium 按溢价计算；按升水价格计算 9+pmS#>_  
at call 通知付款；按通知 {^N[("`  
at constant market price 按固定市价计算 :<|<|qJWo  
at constant price 按固定价格计算 LCQE_}Mh  
at cost 按成本计算 fj&i63?e  
at current market price 按当时市价计算；按现时市价计算 >]c*'~G&  
at current price 按当时价格计算；按现时价格计算 SCTA=l.  
at factor cost 按要素成本计算；按生产要素成本计算 K^R,Iu/M  
at money-of-the-day price 按付款当日价格计算 @$z<i `4  
at or better 按指定或较佳价位〔买卖指令〕 e>AE8T  
at par 按面值计算；平价 ^4o;$u4R  
at sight 见票即付 R=KQ  
at the close 按收市盘 vI@%F
g+D  
at the opening 按开市盘 wiBVuj#  
attestation 见证；见证条款 FJd]D[h  
at-the-money option 平价期权 qcT'nZ:  
attorney 受权人；受托代表人 ,#8e_3Z$  
attornment 新拥有人承认书 3
*@5S]]  
attributable profit 可归属利润 ^urDoB:  
attributable share value 可归属股份价值 Q1z;/A$Al  
Auckland Stock Exchange 奥克兰证券交易所 C$5[X7'  
auction 拍卖 OD_W8!-  
auctioneer 拍卖商 _l1NKk  
audit 审计；核数 `ta7Gc/:UY  
Audit Commission 审计署 )Qvk*9OS  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] x)_0OR2lkp  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 =J~ x  
audit review 帐目审查 6VhjJJ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 [0D Et  
audited account 审计帐目；经审计的帐目 _(KbiEB{  
audited annual account 经审计的周年帐目 0c#/hFn  
audited balance sheet 经审计的资产负债表 7t*"%]o  
auditor 核数师；核数主任；审计师 9WR6!.y#f  
auditor's certificate 核数师证明书；审计师证明书 &%/7E_j7  
auditor's report 核数师报告；审计师报告 b2FO$Os  
Aussie bond 澳元债券 _H/8_[xk  
austerity budget 紧缩预算 cA:*V|YV`  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 mbueP.q[?  
Australia All Ordinaries Index 澳洲所有普通股票指数 >&U,co$>  
Australian Dollar [AUD] 澳元 H8On<C=  
Australian Options Market 澳大利亚期权市场 Z@$8I{}G  
Australian Securities Commission 澳洲证券事务监察委员会 *H|M;G  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 `F>O;>i''  
Australian Stock Exchange 澳大利亚证券交易所 fX|Y;S-@+  
Austrian Schilling [ATS] 奥地利先令 >_LDMs[-p  
authentication 认证；鉴证 T'b_W,m~,u  
authority to purchase 委托购买证；委购书 =*LS%WI  
authorization 认可；核准；授权；授权书 %x} O1yV  
authorization by direction 指示授权 n9xAPB }  
authorization by instruction 指令授权 )<Hd T  
authorization by warrant 令状授权 s S7c!  
authorization of unit trust 单位信托的认可 vZBc!AW  
authorized agent 指定代理人 E^S
H\5B  
authorized capital 法定资本 ;I!MLI  
authorized clerk 出市员 BGu?<bET  
authorized dealer 认可交易商 h?azFA~  
authorized financial institution 认可财务机构 <(-hx+^  
authorized fund 认可基金 /n8B,-Z5s5  
authorized fund house 获授权的基金公司；认可基金公司 
v@d  
authorized institution 认可机构 0a"c2J  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 TG5XSy  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 P
->y_4O  
authorized insurer 获授权保险人；获认可承保人 ]:~OG
@(  
authorized investment 特准投资项目 o+$7'+y1n-  
authorized person 获授权人 Ht4;5?/y  
authorized representative 获授权代表 'u1?tQ=gmk  
authorized share capital 法定股本 Ez-[ )44/  
automated quotation system 自动报价系统 2]ape !(  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] >cCR2j,r  
自动交易系统〔香港期货交易所有限公司〕 go<W(
,O  
automatic adjustment mechanism 自动调整机制 ..R-Ms)k=  
automatic adjustment system 自动调整系统 [bk?!0]aV  
Automatic Clearing House 自动票据交换所 X.e7A/ClEo  
automatic exchange rates accumulation system 自动化汇率累集系统 5>\/[I/!  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 [E ]E  
automatic teller machine [ATM] 自动柜员机 c*@E_}C#  
autopay 自动转帐 g'm+/pU)w)  
available assets 可用资产 1OF& *  
available fiscal reserve 现存财政储备 E3iW-B8u8  
available profit 可用利润 :B:"NyPA  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 6 M*O{f
 
average 平均；平均数；海损 n= u&uqA*  
average basic salary 平均基本薪金 &sL&\+=<(  
average consumer expenditure 平均消费开支；一般消费开支 M%0C_=zg  
average cost 平均成本 JQ@E>o7_  
average cost of land production 增辟土地平均成本 [YcG(^^  
average daily turnover 平均每日成交额 McQe1  
average daily wage rate 平均每日工资率 1cD! :[  
average expenditure pattern 平均开支模式 K]0JC/R6(@  
average growth rate 平均增长率 5)MS~ii  
average net fixed assets 固定资产平均净值 gjAIEI  
average of relatives 相对价格平均数 ixT:)|'i  
average price 平均价格 )}?#  
average propensity to consume 平均消费倾向；一般消费倾向 A?pbWt~
}  
average propensity to save 平均储蓄倾向；一般储蓄倾向 g #6E|n  
average rate 平均率 fk x \=  
average revenue 平均收入；平均收益 a,WICv0E  
average stock 平均库存；平均存货 L');!/:  
average yearly rent 平均年租 :d#VE-e  
avoidance of double taxation 避免双重课税 jyZWVL:_  
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 +P`*kj-P\  
`.Qi?* ^  
给你加分了