一些有用的会计术语(也不知道发的地方对不对)A

A: my\oC^/9  
A share Ａ股；甲类股份 Ef*.}gcU  
abatement of tax 减税；减扣免税额 v=Bh A9[  
ABN AMRO Bank N.V. 荷兰银行 N n-6/]d#  
above-the-line expenditure 线上项目支出；经常预算支出 mBgx17K/-_  
above-the-line receipt 线上项目收入；经常预算收入 Y 
X{  
ABSA Asia Limited 南非联合亚洲有限公司 [Oy2&C  
absolute change 绝对数值变更 xY}j8~k  
absolute expenditure 实际开支 ^5@"|m1  
absolute guideline figure 绝对准则数字 8/kO9'.P  
absolute interest 绝对权益 7Caap/L:  
absolute order of discharge 绝对破产解除令 o >4>7  
absolute profit margin 绝对利润幅度 Zz*mf+  
absolute value 实值；绝对值 [6
gHi.`p'  
absolutely vested interest 绝对既得权益 %Ja{IWz9L  
absorbed cost 已吸收成本；已分摊成本 Hr,lA(  
absorption 吸收；分摊；合并 ZxeE6&#M^w  
absorption rate 吸收率；摊配率；分摊率 ?bYQZJ>&  
ACB Finance Limited 亚洲商业财务有限公司 gl\{QcI8<  
acceptable form of reciprocity 合理的互惠条件 p
YvF}8  
acceptable rate 适当利率；适当汇率 Pg8=  
acceptance agreement 承兑协议 8}`8
lOE7  
acceptance for honour 参加承兑 .Fz6+m;Z  
acceptor 承兑人；接受人；受票人 *M!YQ<7G^d  
acceptor for honour 参加承兑人 |/Q."d  
accident insurance 意外保险 3LnyQ  
Accident Insurance Association of Hong Kong 香港意外保险公会 9l
^  
accident insurance scheme 意外保险计划 M,U=
zNPnk  
accident year basis 意外年度基准 L$?~TY  
accommodation 通融；贷款
Zu73x#pI  
accommodation bill 通融票据；空头票据 7ofH@U  
accommodation party 汇票代发人 \^W?  
account balance 帐户余额；帐户结余 (']z\4o  
account book 帐簿 exN#!&;  
account collected in advance 预收款项 oW1olmpp=  
account current book 往来帐簿 D~?*Xv]s~  
account of after-acquired property 事后取得的财产报告 n[S*gX0  
account of defaulter 拖欠帐目 7XC}C
+  
account payable 应付帐款 pQ`L=#WM  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >;U%~yy}qc  
account receivable 应收帐款 q9z!g/,d/  
account receivable report 应收帐款报表 zyn =Xv@p  
account statement 结单；帐单；会计财务报表 B-p5;h>  
account title 帐户名称；会计科目 K>JU/(  
accountant's report 会计师报告 kT=|tQ@  
Accountant's Report Rules 会计师报告规则 ' g!_Flk  
accounting and auditing procedure 会计与审计程序；会计与核数程序 NP`ll0s  
Accounting Arrangements 《会计安排》 ?B:wV?-`  
accounting basis 会计基础 eOO*gM=  
accounting by Official Receiver 破产管理署署长呈交的帐目 MP&4}De  
Accounting Circular 《会计通告》 U~@B%Msb L  
accounting class 会计类别 Fm~}A4  
accounting date 记帐日期；会计结算日期 mNB ]e5;N  
accounting for money 款项核算 %z_b/yG  
Accounting Officer 会计主任 c@{^3V##T  
accounting period 会计报告期；会计期 {YLJKu!M  
accounting policy 会计政策；会计方针 p.Yg-CA  
accounting practice 会计惯例 _BaS\U%1(  
accounting principle 会计准则 n/Z =q?_  
accounting record 会计记录 BqAwo  
accounting report 会计报告 X"59`Yh  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 bGnJ4R3J  
Accounting Society of China 中国会计学会 ebwoMG,B-  
accounting statement 会计报表 hUvH t+d  
accounting system 会计制度；会计系统 BnY|t2r  
accounting transaction 会计事项；帐务交易 (&x\,19U$  
accounting treatment 会计处理 c`=hK*  
accounting year 会计年度 3/<^R}w\  
accretion 增值；添加 J-?(sjIX  
accrual 应计项目；应累算数目 j'b4Sbs-f  
accrual basis 应计制；权责发生制 -+Ji~;b  
accrual basis accounting 应计制会计；权责发生制会计 5.UgJ/  
accrue 应累算；应计 J, U~.c  
accrued benefit 应累算利益 ?Og;W9i  
accrued charges 应计费用 F<<H [,%0  
accrued cumulative preference share dividend 应累算的累积优先股股息 >(J!8*7  
accrued expenses 应累算费用 PEhLzZX+  
accrued interest payable 应付利息；应计未付利息 XYVeHP!  
accrued interest receivable 应收利息；应计未收利息 ptfADG  
accrued right 累算权益 itM
c!bUQ  
accruing profit 应累算的利润 O@&I.d$  
accumulated fiscal reserve 累积财政储备 j`hbQp\`  
accumulated profit 累积利润；滚存溢利 KywT Oq  
accumulated reserve 累积储备 NT:>.~ah@&  
accumulation of surplus income 累积收益盈余 }i~j"m  
acquired assets 既得资产 )Em,3I/.l  
acquisition 收购；购置；取得 HYa!$P3}[  
acquisition cost 购置成本 AU\!5+RDB  
acquisition expenses 购置费用 ZWW}r~d{  
acquisition of 100% interest 收购全部股权 pDN,(Ip  
acquisition of control 取得控制权 W]]2Uo.  
acquisition of fixed assets 购置固定资产 t$%}*@x7  
acquisition of shell “买壳” GUZi }a|=  
acquisition price 收购价 ?E+XD'~  
act of God 天灾 ;!Bkk9r"H  
acting partner 执事合伙人 5mBk[{  
active market 买卖活跃的市场；交投畅旺的市场；旺市 CBHWMetJ*  
active partner 积极参与的合伙人 @isqFKjph  
active trading 交投活跃 ew~FN  
actual circulation 实际流通 1 SZa\ ][@  
actual cost 实际成本 5n#&Hjb*F0  
actual expenditure 实际开支；实际支出 D4T+Gk"n  
actual income 实际入息；实际收入；实际收益 |,f6c Omf  
actual market 现货市场 B}T72!a  
actual price 现货价；实际价格 l/M+JT~R  
actual profit 实际利润 g}h0J%s
 
actual quotation 实盘；实际价位；实际报价 I[C.iILL  
actual year basis 按实际年度计算 J(L$pIM  
actuals 实货 yU`IyaazZ  
actuarial investigation 精算调查 3P>@ :  
actuarial principle 精算原则 Dn!V)T  
actuarial report 精算师报告 Fm{y.URo  
Actuarial Society of Hong Kong 香港精算学会 |
mX8fRh  
actuarial valuation 精算师估值 C*<LVW{P  
actuary 精算师 |a3b2x,  
ad referendum agreement 暂定协议；有待覆核的协定 --D`YmB  
ad valorem duty 从价税；按值征税 IC42O_^  
ad valorem duty system 从价税制 QY!A[!6h  
ad valorem fee 从价费 HX[#tT|m~  
ad valorem tariff 从价关税 jlZNANR3  
additional allowance 额外免税额 7MfvU|D[d/  
additional amount for unexpired risk 未过期风险的额外款额 Jl}7]cVq#  
additional assessable profit 补加应评税利润 ~=Sr0+vV  
additional assessment 补加评税 ;T(^riAEl  
additional commitment 额外承担 ,+{ 43;a  
additional commitment vote 额外承担拨款 2/WXdo  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ? 'nMZ  
additional dependent parent allowance 供养父母额外免税额 AO]e^Q  
additional provision 额外拨款 BJTljg({o  
additional stamp duty 附加印花税 XoOe=V?I )  
additional tax 补加税罚款；补加税款 c Ix(;[U  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 KcE=m\h  
adjudged bankrupt 被裁定破产 J0o[WD$Ax  
adjudicated bankrupt 裁定破产人 !b_IH0]U  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 _l<"Qqt  
adjudication of bankruptcy 裁定破产；宣告破产 ~a Rq\fx{  
adjudication of insolvency 裁定无力偿还债务 W3kilhZ  
adjusted actual 经调整的实数；调整后的实数 =#Jb9=zdR  
adjusted current assets 经调整的流动资产；调整后的流动资产 ?Ci\3)u,P  
adjusted figure 经调整的数字；调整后的数额 m-]"I8[  
adjusted liabilities 经调整的负债；调整后的负债 xCD+qP^  
adjusted loss 经调整的亏损；调整后的亏损 Z m>69gl  
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 1owoh,V6  
adjusted profit 经调整的利润；调整后的利润 6ZJQ '9f  
adjusted surplus 经调整的盈余额；调整后的盈余额 kM@,^`&  
adjusted value 经调整的价值；调整后的价值 P nDZi  
adjustment 调整；修订；理算〔保险〕 FUqiP(A  
adjustment centre 调剂中心 HC$cK+,ZU}  
adjustment lag 调整过程的时间差距；调整时差 C2T,1=  
adjustment mechanism 调整机制 >@o*v*25  
adjustment of loss 亏损调整 T9 1Iz+j
 
adjustment process 调整过程；调整程序 ^ TS\x/P  
adjustment range 调整幅度 MvA_tRO  
administered exchange rate 受管制汇率 'rgV]Oy  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 vJs/ett  
administration expenses 行政费用 7#`:m|$  
administration fee 手续费；行政费 O5w\oDhMb  
administration in bankruptcy 破产管理 *{bqHMd4L  
administration order 遗产管理令 7dRU7p>  
administrator 管理人；遗产管理人 12E"6E)
 
administrator of the estate 遗产管理人 }K\_N]#6n  
admission of debt 债项承认书 'Z[R*Ikzq  
admission of proof 接纳债权证明 dEnhNPeRl  
advance 放贷款项；垫付款项；预支款项；预付款项 A_+WY|#M  
advance account 暂支帐目；预付款帐户 X5=7DE]  
advance compensation 预付补偿金 O)?0G$0  
advance from shareholder 股东垫款 Lj#6K@u@Z  
advance pending reimbursement 预支以待日后付还 %]` WsG  
advanced economy 先进经济体系 pD9c%P  
advancement 预付；预付财产 P:o<kRj1  
advances warrant 垫款令  E7,\s   
advancing 贷出 lPQH_+)Z"  
adverse balance 逆差 *Bj G3Jc5  
adverse exchange 逆汇 B^Q#@[T   
advertisement addressed to shareholders 在报章刊登的致股东通告 6lGL.m'Ra  
advice for collection 托收通知书 (`N/1}vk  
advice of drawing 提款通知书；汇票通知书 _e W*  
advice of payment 付款通知 <f%9w]  
Advisory Committee [Securities and Futures Commission] r_",E=e  
谘询委员会〔证券及期货事务监察委员会〕 ~*qGH  
Advisory Committee on Diversification 经济多元化谘询委员会 E*$:~w  
affidavit 誓章；遗产申报誓章 VI4d/2e  
affidavit of no receipt 述明无收款的誓章 R.7"ZG  
affiliate 联号；联营公司；附属公司 <5 +?&i  
affiliated company 附属公司；联号；联营公司 S;C3R5*:  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 POf \l  
affordability 负担能力 0qv)'[O  
African Development Bank [AfDB] 非洲开发银行 oT'XcMn  
after-acquired property 事后取得的财产 Jq->DzSmj/  
after-hours dealing 市后交易 W~qo `r  
after-tax profit 税后盈利；税后利润；税后溢利 uE2Yn`Ha  
agency agreement 代理协议 ME(!xI//JZ  
agency expenses 代理机构的开支 QZY(S*Up  
agency fee 代理费 VmW_,  
Agency Law 《代理法》 b({2|R  
agent 代理人；承销人 cjL!$OE6  
agent of company 公司代理人 ;%)i/MGEB  
agent's fee 代理人费；经纪费 (
0S"ZT  
aggregate 总计；总数；总体数字 sr\MQ?\fB  
aggregate amount 总款额；总额 9D@Ez
"xv  
aggregate assets and liabilities 总体资产与负债 C<pF13*4  
aggregate at constant price 按固定价格计算的总体数字 w?[)nlNW  
aggregate demand 总需求 1VeCAx[e  
aggregate gross position 总持仓量 otOl7XF  
aggregate limit 总限额 Ldu!uihx  
aggregate of salaries tax 合计薪俸税 %+.
]>''a  
aggregate performance 总体表现；总体业绩 R#t~i&v/  
aggregate supply 总体供应 psMagzr&)e  
aggregate surplus 总盈余 4xlsdq8`t  
aggregate total 整体总额 &HE8O}<>  
aggregate value 总值；合计价值 LZeR.8XM>  
aggregated basis 合计基准 ;rFa I^  
aggregated net chargeable income 合计应课税入息实额 srCjq  
aggregation 合并计算；合计；总和 E-/]UH3u H  
aggregation of incomes of husband and wife 夫妇入息合并计算 ;RrfE8mGj  
aggregation of property 财产的总和 # a3Q<%V  
agio 差价；贴水 H/b(dbs  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 7J_H Ox#  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment k$hWR;U  
《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=R4A4Y7  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Djzb#M'm  
《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》 1osI~oNZ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment @ZmpcoDI  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 3|A"CU/z@  
agreement for a settlement 授产协议 )z aMycW  
agreement for assignment 转让协议 Vq*p?cF .  
agreement for sale 售卖协议；买卖协议 Ai/#C$MY$  
agreement for sale and purchase 买卖协议 GV9"8MZ6  
agreement for the payment of interest 支付利息协议 .sLx6J%  
agreement for the repayment of money 还款协议 @{a(f;  
agreement of reinsurance 再保险协议 {kC]x2 U  
Agricultural Bank of China 中国农业银行 j>6{PDaT  
air passenger departure tax 飞机乘客离境税 H;^6%HV1  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 h'bxgIl'`  
airport tax 机场税 @/9> /?JP  
alcohol duty 酒精税 8E" .y$AW  
alienation 让与；让渡；转让 {3;4=R3  
alimony 生活费；赡养费 Sc
I9.{  
All Ordinaries Index [AOI] 所有普通股指数 W] lFwj  
all risks 全险；综合险 
~6OdPD  
All Sales Record for Stock Market 《股票市场成交报告》 NENbr$,G  
Allied Capital Resources Limited 新联财务有限公司 wiutUb Y  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 GVg0)}  
allocation letter 拨款信件 a+X X?uN{  
allocation of fund 分配款项；预留款项 PBUc9/  
allocation of profit 利润分配；溢利分配 r1[0#5kJ;J  
allocation warrant 拨款令 2]7nw1&  
allotment 分配；配股 !,\]> c  
allotment notice 股份配售通知；配股通知 N=wB1gJ  
allotment of shares 股份分配 &W ~,q(  
allowable 可获宽免；免税的 h7*m+/O  
allowable business loss 可扣除的营业亏损 G~_dSa@g G  
allowable expenses 可扣税的支出 JeO(sj$e  
allowance 免税额；津贴；备抵；准备金 ]@'YlPU  
allowance for debts 债项的免税额 n>@(gDq
  
allowance for depreciation by wear and tear 耗损折旧免税额 L0
|u^J  
allowance for funeral expenses 殡殓费的免税额 rR7}SEa  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 m1
(rAr1  
allowance for repairs and outgoings 修葺及支出方面的免税额 2sXWeiJy;  
allowance to debtor 给债务人的津贴 )'q
Z6%  
alteration of capital 资本更改 s^6S
{XJ  
alternate trustee 候补受托人 Tx!mW-Lt  
amalgamation 合并 K <0ItNv  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 p1Els/|  
ambit of charges 征税范围；收费范围 S]<Hx_[}  
amended valuation 经修订的估值 NZ Xmrc{S  
American Commodities Exchange 美国商品交易所 :+u?A  
American Express Bank Limited 美国运通银行 U*6r".sz  
American Stock Exchange 美国证券交易所 [1s B  
amortization 摊销 Y+D#Dv |  
amount due from banks 存放银行同业的款项 U#Ud~Q q  
amount due from banks abroad 存放海外银行同业的款项 _/K
N98+  
amount due from holding companies 控股公司欠款 P'g$F<~V  
amount due from local banks 存放本港银行同业的款项 !#>{..}}3  
amount due to banks 银行同业的存款 _xbV
AI4  
amount due to banks abroad 海外银行同业的存款 x1TB (^aX  
amount due to holding companies 控股公司存款 2cww
7z/B  
amount due to local banks 本港银行同业的存款 nzU@}/A/  
amount due to outport banks 外埠银行同业的存款 ~*H!zKIx  
amount for note issue 发行纸币的款额 :HwB+Bjy  
amount of bond 担保契据的款额 9XS'5AXN  
amount of consideration 代价款额 ^Zg"`&E  
amount of contribution 供款数额 #wt#-U;  
amount of indebtedness 负债款额 ,3x
3&c  
amount of principal of the loan 贷款本金额 oJ5V^.  
amount of rates chargeable 应征差饷数额 "_9Dau$  
amount of share capital 股本额 t,&1~_9  
amount of sums assured 承保款额 x;kW }U  
amount of variation 变动幅度 O7E0{8  
amount of vote 拨款数额 /Wt<[g#  
amount payable 应付款额 A_CK,S*\,&  
amount receivable 应收款额 Iz V
tiX  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 c$>Tfa'H  
analysis 分析 G6L'RP  
ancillary risk 附属风险  aj1Zi3h  
annual account 周年帐目；周年帐目报表；年度决算；年结 TJ+yBMd*%  
annual accounting date 年结日期 ,%Dn}mWu  
annual allowance 每年免税额；年积金；年度津贴；年津 +Ge-!&.;A  
annual balance 年度余额 )y._]is)b  
annual disposable income 每年可动用收入 Z:5e:M  
annual estimates 周年预算 iEnDS@7  
annual fee 年费 m&fm<?|  
annual general meeting 周年大会 U"/":w ~  
annual growth rate 年增率；每年增长率 ?&"-y)FG  
annual long-term supplement 长期个案每年补助金 Td?a=yu:J  
annual pensionable emolument 可供计算退休金的年薪 bKiV<&Z5d  
annual report 年报 W*N^Gp@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 B!6?+<J"  
annual return 周年报表；周年申报表；每年报税表格 SxH b76 ;  
Annual Return Rules 《周年报表规则》 8
1`-xVd  
annual review of consumer prices 每年消费物价回顾 { "=d7i  
annual roll-forward basis 逐年延展方式 y1z4qSeM  
annual salary 年薪 Bh<)e5lP:  
annual statement 年度报表；年度决算表 fsb_*sh&  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 r;SA1n#  
annuitant 年金受益人 jgbE@IA@!'  
annuity 年金 k\I+T~~xD  
annuity contract 年金合约 n-0RA~5z  
annuity on human life 人寿年金 Q`'w)aV  
antecedent debt 先前的债项 g"^<LX-  
ante-dated cheque 倒填日期支票 fn]f$n*`  
anticipated expenditure 预期开支 ``DS?pUY  
anticipated net profit 预期纯利 F^z&s]^~  
anticipated revenue 预期收入 9F@Q  
anti-inflation measure 反通货膨胀措施 !3E33
 
anti-inflationary stance 反通货膨胀立场 n](Q)h'nlo  
apparent deficit 表面赤字 xmsw'\  
apparent financial solvency 表面偿债能力 hv2@}<r?  
apparent partner 表面合伙人 [ lW~v:W  
application for personal assessment 个人入息课税申请书 $QN}2lJ>  
application of fund 资金应用 cl/}PmYIZ  
application to release as liquidator and to destruct the books of accounts and documents G?v]p~6  
申请免除清盘人职务及毁灭帐簿与文件 |aIY  
appointed actuary 委任精算师 ,p {|f}0  
appointed auditor 委任核数师；委任审计师 =*_T;;E  
appointed trustee 委任的受托人 \%g# __\  
appointer 委任人 ^U)xQD"  
apportioned pro rata 按比例分摊 cA m>f[  
apportionment 分配；分摊 rzsAnLxo  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *#\da]"{  
apportionment formula 分摊方程式 PS7ta?V QC  
apportionment of estate duty 遗产税的分摊 XmJu{RbS  
appraisal 估价；评估 <xv@us7  
appreciable growth 可观增长 Bs:INvhYW  
appreciable impact 显着影响 f_I6g uDPz  
appreciable increase 可观增长 g 67;O(3  
appreciation 增值；升值 ~|QhWgq  
appreciation against other currencies 相对其他货币升值 Wo+fMn(O  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ER-X1fD  
appreciation tax 增值税 Rw-!P>S$  
appropriation 拨款；拨用；拨付
1CX
O=Q  
appropriation account 拨款帐目 xy;u"JY*  
Appropriation Bill 拨款法案 [+j}:u  
appropriation-in-aid system 补助拨款办法 pbJC A&  
approved assets 核准资产 P+K< /i  
approved basket stock 认可一篮子证券 lXso@TNrZ0  
approved budget 核准预算 V $Y=JK@  
approved charitable donation 认可慈善捐款 <#H
QU<  
approved charitable institution 认可慈善机构 ROq
z$yY  
approved currency 核准货币；认可货币 EVYICR5g  
approved estimates 核准预算 ,}?x
!3  
approved estimates of expenditure 核准开支预算 1g<jr.  
approved overseas insurer 核准海外保险人 -!4Mmp"2@u  
approved overseas trust company 核准海外信托公司 u]RI,3Z  
approved pooled investment fund 核准汇集投资基金 v!~tX*q  
approved provident fund scheme 认可公积金计划 #k?uYg8
 
approved provision 核准拨款 ~?E.U,R  
approved redeemable share 核准可赎回股份 WOkAma-  
approved regional stock 认可地区性证券 _3YZz$07  
approved retirement scheme 认可退休金计划 jjLx60|{  
approved subordinated loan 核准附属贷款 _ x8gEK8  
arbitrage 套戥；套汇；套利 g4z*6L,u  
arbitrageur 套戥者；套汇者 >JVdL\3  
arbitrary amount 临时款项 ~$w9L998+  
arrangement 措施；安排；协定 zp.-=)D4e  
arrears 欠款 tr?U/YG  
arrears of pay 欠付薪酬 e,V @t%  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;xqN#mqq  
articles of association 组织章程；组织细则；组织章程细则 l|{q8i#4V  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Z8 eB5!$  
ascertainment of profit 确定利润 IPHZ~'M  
"Asia Clear" “亚洲结算系统” Qze.1h  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 3&`LVhx  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ;[)O{%s  
Asian Development Fund [ADF] 亚洲发展基金 ?E +[  
Asian dollar bond 亚洲美元债券 |k,M$@5s  
Asian dollar market 亚洲美元市场 eICav
p  
Asian dollar rate 亚洲美元利率 ykMdH:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 n[+$a)$8  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 sQ"; t=yC  
asked price 沽盘；喊价；索价；卖方报价 Q7#Yw"#G!  
assessable income 应评税入息 }o,-@R~  
assessable loss 应评税亏损 \k 9EimT}  
assessable profit 应评税利润 e2F{}N  
assessable value 应评税值 b';oFUU>Q  
assessed profit 估定利润 ~$PY6s  
assessed value 经评估价值 8@rddk  
assessment 评税；评定；估价；评税单 4 x|yzUx  
assessment number 评税编号；估价编号 1RHFWK5Si  
assessment of additional tax 补加税评税  :d)y  
assessment of performance 业绩评估；实绩评价 ngLpiU0H&  
Assessor 评税主任 XiW~? *Z  
asset price bubbles 资产价格泡沫 X\Gbs=sf6  
asset-backed securities 具资产保证的证券 Gv\39+9=  
assets accretion 资产增值 i0q<,VSl$_  
assets and liabilities 资产与负债 lD9QS ;  
assets betterment statement 资产递增表；资产改进表 ^jYE4gHM  
assets lending 实物放款；有抵押贷款 Q
 h~  
assets of the company passing on the death 死者去世时转移的公司资产 K&'Vd@  
assets pledged as security for liabilities 用作负债抵押的资产 'Bx"i  
assets portfolio 资产投资组合 y <] x  
assets price 资产价格 qe[P'\]L  
assets quality 资产质素 H3#rFO"C*  
assets realization 资产变现
W6^YFN  
assets refinancing arrangement 资产再集资安排 fug Fk  
assets securitization 资产证券化 Gg TrIF  
assets situated outside Hong Kong 在香港以外地方的资产 7ILb&JQ!%{  
assets stripping 削减资产；拆卖资产 Wd>gOE  
assets value 资产值 eXA@J[-M:  
assignee 承让人 }kZ)|/]kn  
assignment 转让；转让书；转让契 3Z_\.Z1R@  
assignment of interest 权益转让 )=TS)C4  
assignment of letters patent and trade mark 专利证书及商标转让 j"5 $m@lgn  
assignment of property 物业转让；物业转让书 vX;~m7+  
assignment right 转让权 }Gf9.ACQ  
assignor 转让人 89Ch'D  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 )dh_eqnX  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 }}b &IA#  
associate member 附属会员 +wIv|zj9  
associated body corporate 相联法人团体 Xte"tf9(C  
associated company 相联公司；联属公司 }'u0Q6Obj  
associated corporation 相联法团 ~{cG"  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] b=PB"-  
公认会计师公会〔英国〕 1ir~WFP  
Association of Futures Exchange Brokers 香港期货经纪协会 p N+1/m,  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 y^:N^Gt  
association of underwriters 承保人组织 | Kw}S/F  
assumption of control 接管 rO[ Zx'a  
assurance 担保；保险；转易；转易书 / n@by4;W  
assurance of interest 权益的转易 tRYi q  
at 19XX price 按一九ＸＸ年价格计算 }rA _4%  
at a discount 按赔价计算；按贴水价格计算；打折扣 FR^(1+lx&  
at a premium 按溢价计算；按升水价格计算 irooFR[L9  
at call 通知付款；按通知 ]k)h<)nY  
at constant market price 按固定市价计算 v43FU3  
at constant price 按固定价格计算 (|dN6M-.K  
at cost 按成本计算 HDQH7Bs  
at current market price 按当时市价计算；按现时市价计算  ovsI2  
at current price 按当时价格计算；按现时价格计算 #`qP7E w  
at factor cost 按要素成本计算；按生产要素成本计算 \Xpq=2`  
at money-of-the-day price 按付款当日价格计算 @)x8<  
at or better 按指定或较佳价位〔买卖指令〕 $:IEpV{  
at par 按面值计算；平价 } m&La4E  
at sight 见票即付 ~y" ^t@!E  
at the close 按收市盘 !SAR/sdXf  
at the opening 按开市盘 A(1
dq  
attestation 见证；见证条款 P$i d?  
at-the-money option 平价期权 =bh.V@*  
attorney 受权人；受托代表人 o2_mcJ  
attornment 新拥有人承认书 "t&_!Rm  
attributable profit 可归属利润 oi\e[qE  
attributable share value 可归属股份价值 QHPC?a6CD  
Auckland Stock Exchange 奥克兰证券交易所 9B
9:lR  
auction 拍卖 MVkO >s  
auctioneer 拍卖商 3-4CGSX;X  
audit 审计；核数 ' }T6dS  
Audit Commission 审计署 wvz_)bN~A  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] cr>"LAi  
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〕 R4AKp1Y  
audit review 帐目审查 Sp\ 7  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 JW9U&Bj
{  
audited account 审计帐目；经审计的帐目 &Xp<%[:  
audited annual account 经审计的周年帐目 NsF8`rg  
audited balance sheet 经审计的资产负债表 eUEO~M2&U{  
auditor 核数师；核数主任；审计师 EZ)$lw/!J  
auditor's certificate 核数师证明书；审计师证明书 wq>0W4(  
auditor's report 核数师报告；审计师报告 I%tJLdL  
Aussie bond 澳元债券 :>o2UH  
austerity budget 紧缩预算 !8}x
6  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 m!sMr^W  
Australia All Ordinaries Index 澳洲所有普通股票指数 Uu(FFd~3  
Australian Dollar [AUD] 澳元 "zx4k8  
Australian Options Market 澳大利亚期权市场 hngdeGa  
Australian Securities Commission 澳洲证券事务监察委员会 M?.[Rr-uw  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 r8TNl@Z  
Australian Stock Exchange 澳大利亚证券交易所 '[`pU>9  
Austrian Schilling [ATS] 奥地利先令 {wCzm  
authentication 认证；鉴证 cUD}SOW  
authority to purchase 委托购买证；委购书 ";*Iwd*V  
authorization 认可；核准；授权；授权书 't#E-+o  
authorization by direction 指示授权 CAtdx!  
authorization by instruction 指令授权 TKrh3   
authorization by warrant 令状授权 D)GD9MJ  
authorization of unit trust 单位信托的认可 s^>1rV]=(`  
authorized agent 指定代理人 $[M5Vv  
authorized capital 法定资本 YdF\*tZ  
authorized clerk 出市员 We:b1sZR  
authorized dealer 认可交易商 m8NKuhu  
authorized financial institution 认可财务机构 ]x^v;r~  
authorized fund 认可基金 MClvmv^  
authorized fund house 获授权的基金公司；认可基金公司 ~spfQV~  
authorized institution 认可机构 'J(B{B7|  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 <p\iB'y  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 09
w<@#  
authorized insurer 获授权保险人；获认可承保人 (@ixV$Y  
authorized investment 特准投资项目 N3?@CM^hHw  
authorized person 获授权人 '/~j!H4q9  
authorized representative 获授权代表 m\;@~o'k  
authorized share capital 法定股本 vj4n=F,Z  
automated quotation system 自动报价系统 WN9K*Tt~o&  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] C ]
+J  
自动交易系统〔香港期货交易所有限公司〕 ';Ew-u  
automatic adjustment mechanism 自动调整机制 ylPDM7Ka  
automatic adjustment system 自动调整系统 _H)>U[  
Automatic Clearing House 自动票据交换所 rBrJTF:
.  
automatic exchange rates accumulation system 自动化汇率累集系统 h?+bW'm  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 " twq#Alx  
automatic teller machine [ATM] 自动柜员机 \K%A}gnHe  
autopay 自动转帐  >q^l  
available assets 可用资产 vY'E+M"+@  
available fiscal reserve 现存财政储备 qgk6 \&K[  
available profit 可用利润 |nq}#  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 V>:ubl8j0l  
average 平均；平均数；海损 -Gn0TA2/C  
average basic salary 平均基本薪金 mrId`<L5l{  
average consumer expenditure 平均消费开支；一般消费开支 6ujePi <U  
average cost 平均成本 #P5tTCM  
average cost of land production 增辟土地平均成本 !/wR[`s9w  
average daily turnover 平均每日成交额 E'wJ+X9 +  
average daily wage rate 平均每日工资率 :y8wv|m  
average expenditure pattern 平均开支模式 =6^phZ(  
average growth rate 平均增长率 J={R@}u  
average net fixed assets 固定资产平均净值 2SlOqH1  
average of relatives 相对价格平均数 zD%@3NA4
1  
average price 平均价格 HL34pmc  
average propensity to consume 平均消费倾向；一般消费倾向 CH4 ~9mmE  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Y!nxHRE  
average rate 平均率 ! C|VX,w  
average revenue 平均收入；平均收益 |Y|gT*v  
average stock 平均库存；平均存货 c0Oc-,6J  
average yearly rent 平均年租 j_Qkw ?  
avoidance of double taxation 避免双重课税 C,#FH}  
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 (S=RFd  
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