一些有用的会计术语(也不知道发的地方对不对)A

A: Za\RM[Z!I  
A share Ａ股；甲类股份 DS 1JF  
abatement of tax 减税；减扣免税额 p#b{xK  
ABN AMRO Bank N.V. 荷兰银行 I2*oTUSik  
above-the-line expenditure 线上项目支出；经常预算支出 |p'i,.(c_W  
above-the-line receipt 线上项目收入；经常预算收入 70<K.T<b  
ABSA Asia Limited 南非联合亚洲有限公司 4? {*(  
absolute change 绝对数值变更 $f(agG]  
absolute expenditure 实际开支 bD@@tGr;W  
absolute guideline figure 绝对准则数字 Orc>.~+f%A  
absolute interest 绝对权益  {@\/a  
absolute order of discharge 绝对破产解除令 A}eOR=E  
absolute profit margin 绝对利润幅度 W}k[slqZA  
absolute value 实值；绝对值 nE<J`Wo$f  
absolutely vested interest 绝对既得权益 c+;S<g0  
absorbed cost 已吸收成本；已分摊成本 Ij$)RSPtH  
absorption 吸收；分摊；合并 ]xB6cPdLu  
absorption rate 吸收率；摊配率；分摊率 QAXYrRu  
ACB Finance Limited 亚洲商业财务有限公司 9<qx!-s2rr  
acceptable form of reciprocity 合理的互惠条件 Et0&E  
acceptable rate 适当利率；适当汇率 y(a}IM3~  
acceptance agreement 承兑协议 9R:(^8P8  
acceptance for honour 参加承兑 VLd=" ~  
acceptor 承兑人；接受人；受票人 %jgg59  
acceptor for honour 参加承兑人 Z>HNe9pr  
accident insurance 意外保险 lDU#7\5.  
Accident Insurance Association of Hong Kong 香港意外保险公会 </hR!Sb]  
accident insurance scheme 意外保险计划 %f#\i#G<k  
accident year basis 意外年度基准 Jh(mbD  
accommodation 通融；贷款 2_Jb9:/X  
accommodation bill 通融票据；空头票据 DD6'M U4  
accommodation party 汇票代发人 A xR\ned  
account balance 帐户余额；帐户结余 &u4Ve8#  
account book 帐簿 z{V8@q/  
account collected in advance 预收款项 T;%+]:w<  
account current book 往来帐簿 %rFllb7  
account of after-acquired property 事后取得的财产报告 ?7 X3P  
account of defaulter 拖欠帐目 u dUXc6U  
account payable 应付帐款 T@>63  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Q5T(nEA  
account receivable 应收帐款 'w`d$c/p  
account receivable report 应收帐款报表 L.Vq1RU\"  
account statement 结单；帐单；会计财务报表 6fQ*X~| p  
account title 帐户名称；会计科目 PJ6$);9}6  
accountant's report 会计师报告 k#-[ M.i  
Accountant's Report Rules 会计师报告规则 p|;o5j{  
accounting and auditing procedure 会计与审计程序；会计与核数程序 SOYDp;j  
Accounting Arrangements 《会计安排》 Vg) ^|  
accounting basis 会计基础 6<Be#Y]b  
accounting by Official Receiver 破产管理署署长呈交的帐目 h?3f5G*&H  
Accounting Circular 《会计通告》 t.u{.P\Md\  
accounting class 会计类别 x6~Fb~aP  
accounting date 记帐日期；会计结算日期 #m_\1&g  
accounting for money 款项核算 t3M0La&  
Accounting Officer 会计主任 KD9Ca $-  
accounting period 会计报告期；会计期 B4 <_"0  
accounting policy 会计政策；会计方针 OT"lP(,  
accounting practice 会计惯例 ~CJYQFt  
accounting principle 会计准则 cxk=| ?l  
accounting record 会计记录 "vvFq ,c  
accounting report 会计报告 G)K9la<p  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >d)|r  
Accounting Society of China 中国会计学会 "9.6\Y\*  
accounting statement 会计报表 ~v,!n/('  
accounting system 会计制度；会计系统 hXBqz9
 
accounting transaction 会计事项；帐务交易 Zm5nLxM  
accounting treatment 会计处理 ]#+5)[N$>  
accounting year 会计年度 ;
S{ZC5  
accretion 增值；添加 q w"e0q%)  
accrual 应计项目；应累算数目 G+;g:_E=  
accrual basis 应计制；权责发生制 @D2`*C9  
accrual basis accounting 应计制会计；权责发生制会计 <,#rtVO$  
accrue 应累算；应计 5@""_n&FV  
accrued benefit 应累算利益 d?E4[7<t$1  
accrued charges 应计费用 EywZIw?mjX  
accrued cumulative preference share dividend 应累算的累积优先股股息 rHR5,N:  
accrued expenses 应累算费用 CcbWW4 )  
accrued interest payable 应付利息；应计未付利息 rjt O`Mt`  
accrued interest receivable 应收利息；应计未收利息 Y}*Ctdrl  
accrued right 累算权益 s')!<E+z\t  
accruing profit 应累算的利润 \y<+Fac1S  
accumulated fiscal reserve 累积财政储备 pq@$&G  
accumulated profit 累积利润；滚存溢利 UYlJO{|a  
accumulated reserve 累积储备 {=UKTk/t8  
accumulation of surplus income 累积收益盈余 @)+i{Niuv  
acquired assets 既得资产 C3^X1F0  
acquisition 收购；购置；取得 fdvi}SS8  
acquisition cost 购置成本 pZW}^kg=  
acquisition expenses 购置费用 T`j  
acquisition of 100% interest 收购全部股权 >2*6qx>V  
acquisition of control 取得控制权 ?m`R%>X"  
acquisition of fixed assets 购置固定资产 g(M(Hn7  
acquisition of shell “买壳”
\q|e8k4p  
acquisition price 收购价 [UUM^!1  
act of God 天灾 >V3W>5X  
acting partner 执事合伙人 6eVe}V4W  
active market 买卖活跃的市场；交投畅旺的市场；旺市 r(748Qc4f?  
active partner 积极参与的合伙人 ,2Sv1v$  
active trading 交投活跃 O7E;W| ]  
actual circulation 实际流通 (%=lq#,  
actual cost 实际成本 b'i%B9yU:%  
actual expenditure 实际开支；实际支出 G>9'5Lt  
actual income 实际入息；实际收入；实际收益 kemr@_  
actual market 现货市场 :6qUSE  
actual price 现货价；实际价格 9LUP{(uq  
actual profit 实际利润 +G>aj'\M|  
actual quotation 实盘；实际价位；实际报价 v#zfs'  
actual year basis 按实际年度计算 p=je"{  
actuals 实货 ?d,acm  
actuarial investigation 精算调查 =W97|BIW,  
actuarial principle 精算原则 N$L&|4r  
actuarial report 精算师报告 !:`Ra  
Actuarial Society of Hong Kong 香港精算学会 a'(lVZA;  
actuarial valuation 精算师估值 +/1P^U /  
actuary 精算师 o
%QhV6(F  
ad referendum agreement 暂定协议；有待覆核的协定 ,5%aP%  
ad valorem duty 从价税；按值征税 V1AEjh  
ad valorem duty system 从价税制 4{1c7g  
ad valorem fee 从价费 GZ-n! ^  
ad valorem tariff 从价关税 aa'0EU:  
additional allowance 额外免税额 :X]lXock
0  
additional amount for unexpired risk 未过期风险的额外款额 9.]Cy8  
additional assessable profit 补加应评税利润 ZnxOa  
additional assessment 补加评税 .'+|>6eU  
additional commitment 额外承担 \3 O-}n1S  
additional commitment vote 额外承担拨款 y^vfgP<@  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 S<)RVm,!e  
additional dependent parent allowance 供养父母额外免税额 $]`'Mi  
additional provision 额外拨款 ~%::r_hQ  
additional stamp duty 附加印花税 :5n"N5Go  
additional tax 补加税罚款；补加税款 +$Ddd`J'  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 oC;l5v<  
adjudged bankrupt 被裁定破产 ^[SbV^DOL  
adjudicated bankrupt 裁定破产人 gw*yIZ@3)  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 9^=t@  
adjudication of bankruptcy 裁定破产；宣告破产 FeincZ!M  
adjudication of insolvency 裁定无力偿还债务 >(YPkmH  
adjusted actual 经调整的实数；调整后的实数 ~Y}Z4" o  
adjusted current assets 经调整的流动资产；调整后的流动资产 mw%[qeLV  
adjusted figure 经调整的数字；调整后的数额 ~gcst;  
adjusted liabilities 经调整的负债；调整后的负债 zS>:7eG  
adjusted loss 经调整的亏损；调整后的亏损 xw/h~:NT  
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 UOOR0$4  
adjusted profit 经调整的利润；调整后的利润 P+D|_3j  
adjusted surplus 经调整的盈余额；调整后的盈余额 C'xU=OnA8  
adjusted value 经调整的价值；调整后的价值 Mf,Mcvs  
adjustment 调整；修订；理算〔保险〕 h1D~AgZOVj  
adjustment centre 调剂中心 *
]DJAF]  
adjustment lag 调整过程的时间差距；调整时差 XJV3oj  
adjustment mechanism 调整机制 2Q;Y@%G  
adjustment of loss 亏损调整 ~]D\&D9=?  
adjustment process 调整过程；调整程序 p'9 V._h  
adjustment range 调整幅度 @O*ev|o@x  
administered exchange rate 受管制汇率 UC<[z#]\;  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 [M zc^I&  
administration expenses 行政费用 vX!dMJa0  
administration fee 手续费；行政费 1Tts3O.  
administration in bankruptcy 破产管理 U_=wL  
administration order 遗产管理令 2TevdyI  
administrator 管理人；遗产管理人 Cvu8X&y  
administrator of the estate 遗产管理人 +A&IxsTq5=  
admission of debt 债项承认书 ^FyvaO  
admission of proof 接纳债权证明 %i JU)N!  
advance 放贷款项；垫付款项；预支款项；预付款项 [b\lcQ8O  
advance account 暂支帐目；预付款帐户 hr 6LB&d_  
advance compensation 预付补偿金 bx%hizb  
advance from shareholder 股东垫款 `U?H^,FVA  
advance pending reimbursement 预支以待日后付还 LQ&d|giA  
advanced economy 先进经济体系 5)o-]S>  
advancement 预付；预付财产 {/[?YTDU  
advances warrant 垫款令 3K;b~xg`nw  
advancing 贷出 ]!S)O|_D[  
adverse balance 逆差 emDvy2uA#  
adverse exchange 逆汇 Rh-8//&vZ/  
advertisement addressed to shareholders 在报章刊登的致股东通告 qS[p|*BL  
advice for collection 托收通知书 Qe=Q8c
T  
advice of drawing 提款通知书；汇票通知书 O(sFs1  
advice of payment 付款通知 1x<rh\oo  
Advisory Committee [Securities and Futures Commission] =.=. \K  
谘询委员会〔证券及期货事务监察委员会〕 \]d*h]Hms  
Advisory Committee on Diversification 经济多元化谘询委员会 b~jvmcr  
affidavit 誓章；遗产申报誓章 Rcm(Y7  
affidavit of no receipt 述明无收款的誓章 "Jv,QTIcS  
affiliate 联号；联营公司；附属公司 |jCE9Ve#  
affiliated company 附属公司；联号；联营公司 2w.9Q (Sn  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 y^+[eT&  
affordability 负担能力 9W,}AWf:Y  
African Development Bank [AfDB] 非洲开发银行 8aIf{(/k  
after-acquired property 事后取得的财产 0m| Gp  
after-hours dealing 市后交易 QW"6]  
after-tax profit 税后盈利；税后利润；税后溢利 e|+;j}^C  
agency agreement 代理协议 ,LW%'tQ~"  
agency expenses 代理机构的开支 E'kQ  
agency fee 代理费 s }R:
q  
Agency Law 《代理法》 4 d1Y\  
agent 代理人；承销人 {G
*:N[pJp  
agent of company 公司代理人 E0?\DvA  
agent's fee 代理人费；经纪费 do?n /<@o  
aggregate 总计；总数；总体数字 e
z<wEtS  
aggregate amount 总款额；总额 %A[p!U  
aggregate assets and liabilities 总体资产与负债 o3[sF  
aggregate at constant price 按固定价格计算的总体数字 cX]{RVZo-/  
aggregate demand 总需求 Q)|LiCR,  
aggregate gross position 总持仓量 GLcZ=6)"'  
aggregate limit 总限额 '9F{.]  
aggregate of salaries tax 合计薪俸税 z E7ocul  
aggregate performance 总体表现；总体业绩 e
hB1`%@  
aggregate supply 总体供应 .$x[!fuuR&  
aggregate surplus 总盈余 <OO/Tn'a  
aggregate total 整体总额 oG_'<5Bv>  
aggregate value 总值；合计价值 E*b[.vUp  
aggregated basis 合计基准 D;8V{Hs  
aggregated net chargeable income 合计应课税入息实额 _ JJ0pc9t  
aggregation 合并计算；合计；总和 fkUH]CdaB  
aggregation of incomes of husband and wife 夫妇入息合并计算 nQYS{`hk  
aggregation of property 财产的总和 v'~nABYH  
agio 差价；贴水 BU?MRcHC  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 U;
A5-|C  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment {q>4:lsS  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 b2@x(5#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment e~~k}2~  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 F vk:c-  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment X}QmeY[0I  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 (7#lN  
agreement for a settlement 授产协议 q^+NhAMz  
agreement for assignment 转让协议 ~ M>zO#U6  
agreement for sale 售卖协议；买卖协议 qQRYHo>/e  
agreement for sale and purchase 买卖协议 f*&JfP  
agreement for the payment of interest 支付利息协议 GB0b|9(6D"  
agreement for the repayment of money 还款协议 >^ 1S2
6  
agreement of reinsurance 再保险协议 KI QBY!N+  
Agricultural Bank of China 中国农业银行 e/#&5ISk  
air passenger departure tax 飞机乘客离境税 ?GfA;O  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 (p
K4i5lT  
airport tax 机场税 ?m7"G)  
alcohol duty 酒精税 FG36,6N%2j  
alienation 让与；让渡；转让 xla^A}{  
alimony 生活费；赡养费 9}Ave:X^  
All Ordinaries Index [AOI] 所有普通股指数 {3uSg)  
all risks 全险；综合险 Wjk;"_"gd  
All Sales Record for Stock Market 《股票市场成交报告》
!P^$g R  
Allied Capital Resources Limited 新联财务有限公司 $u.T1v  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 oK1[_ko|  
allocation letter 拨款信件 v})
Ti190  
allocation of fund 分配款项；预留款项 -
&$%m)wN  
allocation of profit 利润分配；溢利分配 R;,HtN  
allocation warrant 拨款令 K?m:.ZM  
allotment 分配；配股 kb\v}gfiD/  
allotment notice 股份配售通知；配股通知 q9(}wvtr  
allotment of shares 股份分配 67:<X(u+!  
allowable 可获宽免；免税的 _SW a3O#'  
allowable business loss 可扣除的营业亏损 d_qVk4h
\  
allowable expenses 可扣税的支出 D>^ix[:J  
allowance 免税额；津贴；备抵；准备金 n#'',4f  
allowance for debts 债项的免税额 rBPxGBd4  
allowance for depreciation by wear and tear 耗损折旧免税额 )g<qEyJR  
allowance for funeral expenses 殡殓费的免税额 <RsKV$Je I  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 X}FF4jE]D(  
allowance for repairs and outgoings 修葺及支出方面的免税额 !D5`8  
allowance to debtor 给债务人的津贴 hQxe0Pdt  
alteration of capital 资本更改 gUtbCqDS  
alternate trustee 候补受托人 &t:MWb;  
amalgamation 合并 Ym2
m1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 iDxgAV f*  
ambit of charges 征税范围；收费范围 .7rsbZzs  
amended valuation 经修订的估值 GV[BpH  
American Commodities Exchange 美国商品交易所 s'=]a-l~  
American Express Bank Limited 美国运通银行 u"|nu!p`  
American Stock Exchange 美国证券交易所 Y }d>%i+  
amortization 摊销 LtIZgOd<  
amount due from banks 存放银行同业的款项 phSP+/w  
amount due from banks abroad 存放海外银行同业的款项 iW$i%`>  
amount due from holding companies 控股公司欠款 xT>V;aa\  
amount due from local banks 存放本港银行同业的款项 En_8H[<%  
amount due to banks 银行同业的存款 O]!DNN  
amount due to banks abroad 海外银行同业的存款 w2V E_  
amount due to holding companies 控股公司存款 <7Lz<{jaJ  
amount due to local banks 本港银行同业的存款 >Cc$ P  
amount due to outport banks 外埠银行同业的存款 >R-$JrU.=  
amount for note issue 发行纸币的款额 LEa:{s<:  
amount of bond 担保契据的款额 h*%1Jkxu  
amount of consideration 代价款额 3=I Q  
amount of contribution 供款数额 Vi-@z;k  
amount of indebtedness 负债款额 xGPv3TLH^  
amount of principal of the loan 贷款本金额 k/Q]Ke  
amount of rates chargeable 应征差饷数额 `-2`UGB-  
amount of share capital 股本额 A 76yz`D  
amount of sums assured 承保款额 AkC\CdmA  
amount of variation 变动幅度 oLRio.u*  
amount of vote 拨款数额 Hc!_o`[{l  
amount payable 应付款额 c+VUk*c3  
amount receivable 应收款额 LYv2ll`XP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 K~G^jAk+  
analysis 分析 ?~8V;Qn  
ancillary risk 附属风险 m0YDO0  
annual account 周年帐目；周年帐目报表；年度决算；年结 7c7SU^hD  
annual accounting date 年结日期 [c~zO+x  
annual allowance 每年免税额；年积金；年度津贴；年津 cl5:|)  
annual balance 年度余额 <#i'3TUR  
annual disposable income 每年可动用收入 fN;
y\!q5  
annual estimates 周年预算 *}=W wG  
annual fee 年费 nAOId90wue  
annual general meeting 周年大会 &[xJfL  
annual growth rate 年增率；每年增长率 dfce/QOV  
annual long-term supplement 长期个案每年补助金 MI3_<[  
annual pensionable emolument 可供计算退休金的年薪 K+H82$ #  
annual report 年报 IFe[3mB5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N0NMRU]zT  
annual return 周年报表；周年申报表；每年报税表格 A,@"(3  
Annual Return Rules 《周年报表规则》 i[swOYz]X  
annual review of consumer prices 每年消费物价回顾 3@SfCG&|e  
annual roll-forward basis 逐年延展方式 R8_qZ;t:z  
annual salary 年薪 H>?@nYP  
annual statement 年度报表；年度决算表 7UfyOOFa  
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 2*N# %ZUX  
annuitant 年金受益人 [ q}WS5Cp  
annuity 年金 e5Z\v0  
annuity contract 年金合约 6$Y1[  
annuity on human life 人寿年金 /on p<u  
antecedent debt 先前的债项 ]|oqJ2P  
ante-dated cheque 倒填日期支票
<=lP6B  
anticipated expenditure 预期开支 *niQ*A  
anticipated net profit 预期纯利 :Li)]qN.I  
anticipated revenue 预期收入 HukHZ;5  
anti-inflation measure 反通货膨胀措施 SJfsFi?n  
anti-inflationary stance 反通货膨胀立场 mDhU wZH  
apparent deficit 表面赤字 lsd\ `X5,  
apparent financial solvency 表面偿债能力 $kdfY'u  
apparent partner 表面合伙人 Hmz[pTQ|87  
application for personal assessment 个人入息课税申请书 $%<gp@Gz  
application of fund 资金应用 s<{c?4T  
application to release as liquidator and to destruct the books of accounts and documents ??4QDa-  
申请免除清盘人职务及毁灭帐簿与文件 +oc}kv,h]  
appointed actuary 委任精算师 15B$Sp!/`e  
appointed auditor 委任核数师；委任审计师 !eW<4jYB  
appointed trustee 委任的受托人 rW6LMkt72  
appointer 委任人 QH;
aJ(>$  
apportioned pro rata 按比例分摊 jWQB~XQY  
apportionment 分配；分摊 cIH`,bR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 MFVFr "  
apportionment formula 分摊方程式 aLr^uce]  
apportionment of estate duty 遗产税的分摊 i ):el=  
appraisal 估价；评估 m{X;|-DK[  
appreciable growth 可观增长 `7NgQ*g.d/  
appreciable impact 显着影响 ;YB8X&H$  
appreciable increase 可观增长 r&#q=R},p  
appreciation 增值；升值 ^T"A9uaG  
appreciation against other currencies 相对其他货币升值 zx^)Qb/EL6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 IQ\`n|  
appreciation tax 增值税 7Sokn?~i  
appropriation 拨款；拨用；拨付 ~V<jeb  
appropriation account 拨款帐目 ;^;5"nh  
Appropriation Bill 拨款法案 Zhw _L  
appropriation-in-aid system 补助拨款办法 &{8 "- dw  
approved assets 核准资产 7+0hIKrFC  
approved basket stock 认可一篮子证券 Z]aSo07  
approved budget 核准预算 YWTo]DJV  
approved charitable donation 认可慈善捐款 Mcf
SB(59  
approved charitable institution 认可慈善机构 /g21.*Z  
approved currency 核准货币；认可货币 3.>jagu  
approved estimates 核准预算 <1ai0]  
approved estimates of expenditure 核准开支预算 HtMlSgx,8>  
approved overseas insurer 核准海外保险人 oY{*X6:6<  
approved overseas trust company 核准海外信托公司 o)NWsUXf  
approved pooled investment fund 核准汇集投资基金 {KR/
TQ?A  
approved provident fund scheme 认可公积金计划 Z-WWp#b  
approved provision 核准拨款 q,2 @X~T  
approved redeemable share 核准可赎回股份 x9uA@$l^|
 
approved regional stock 认可地区性证券  iGR(  
approved retirement scheme 认可退休金计划 bf3)^ 49}  
approved subordinated loan 核准附属贷款 4>(?R[:p)  
arbitrage 套戥；套汇；套利 #df Aqg'  
arbitrageur 套戥者；套汇者 371E S4  
arbitrary amount 临时款项 ~_K  
arrangement 措施；安排；协定 ^s%Qt  
arrears 欠款 S_^
"$j  
arrears of pay 欠付薪酬 "~GudK &  
arrears of revenue 逾期未收税款；逾期未收的帐项 pt=[XhxC(>  
articles of association 组织章程；组织细则；组织章程细则 p@P[pzxI  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c
45Mv_  
ascertainment of profit 确定利润 luV%_[F  
"Asia Clear" “亚洲结算系统” `toSU>:  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
kG%<5QH  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 4*'NpqC(_  
Asian Development Fund [ADF] 亚洲发展基金 H~ (I  
Asian dollar bond 亚洲美元债券 D4@=+  
Asian dollar market 亚洲美元市场 %$b 5&>q  
Asian dollar rate 亚洲美元利率 D0uf=BbS  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 &:Q""e!  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 1cUC>_%?  
asked price 沽盘；喊价；索价；卖方报价 rGoB&% pc  
assessable income 应评税入息 L/V3sSt  
assessable loss 应评税亏损 EQg 6*V  
assessable profit 应评税利润 Yd]f}5F  
assessable value 应评税值 v%_sCg  
assessed profit 估定利润 sH6srwI  
assessed value 经评估价值 e7<~[>g)  
assessment 评税；评定；估价；评税单 A=BpB}b  
assessment number 评税编号；估价编号 T%Z`:mf  
assessment of additional tax 补加税评税 S!rUdxO  
assessment of performance 业绩评估；实绩评价 7/Ew(X8Fs  
Assessor 评税主任 CvlAn7r,@  
asset price bubbles 资产价格泡沫 ofS9h*wrJ  
asset-backed securities 具资产保证的证券 csYICLj  
assets accretion 资产增值 kD
2MqR>  
assets and liabilities 资产与负债 Yzd-1Jvk  
assets betterment statement 资产递增表；资产改进表 h4sEH  
assets lending 实物放款；有抵押贷款 zS.7O'I<'  
assets of the company passing on the death 死者去世时转移的公司资产 ZWYwVAo  
assets pledged as security for liabilities 用作负债抵押的资产 N:=D@x~]  
assets portfolio 资产投资组合 d ;
ry!X  
assets price 资产价格 e;Q~P]x  
assets quality 资产质素 w:pc5N>we0  
assets realization 资产变现 NJn~XCq  
assets refinancing arrangement 资产再集资安排 gJ2R(YMF
 
assets securitization 资产证券化 nQ8EV>j2  
assets situated outside Hong Kong 在香港以外地方的资产 =_=jXWOQv  
assets stripping 削减资产；拆卖资产 H3MT.Cpd  
assets value 资产值 1w?X~VZAX  
assignee 承让人 ZSxKk6n}J  
assignment 转让；转让书；转让契 WC}mt%H*O  
assignment of interest 权益转让 .nT"f>S&'  
assignment of letters patent and trade mark 专利证书及商标转让 a]75z)XR  
assignment of property 物业转让；物业转让书 wtMS<$  
assignment right 转让权 !! #\P7P  
assignor 转让人 8iq~ha$]|  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 jt?R a1Z  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 z^~fVl  
associate member 附属会员 ZN
^9w"A  
associated body corporate 相联法人团体 0!xD
+IA!8  
associated company 相联公司；联属公司 (gz|6N  
associated corporation 相联法团 ~bvx<:8*%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] AlGD .K  
公认会计师公会〔英国〕 ,v(G2`Z  
Association of Futures Exchange Brokers 香港期货经纪协会 owQLAV  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 2Ask]  
association of underwriters 承保人组织 }K0.*+M  
assumption of control 接管 "x&H*"  
assurance 担保；保险；转易；转易书 M=@U]1n*c  
assurance of interest 权益的转易 ==Ju2D?%  
at 19XX price 按一九ＸＸ年价格计算 f'*HP%+Y  
at a discount 按赔价计算；按贴水价格计算；打折扣 >[ywrB ?T  
at a premium 按溢价计算；按升水价格计算 julAN$2  
at call 通知付款；按通知 {_PV~8u  
at constant market price 按固定市价计算 VAV@Qn  
at constant price 按固定价格计算 IC7n;n9  
at cost 按成本计算 :x= ZvAvo  
at current market price 按当时市价计算；按现时市价计算 r0?`t!%V  
at current price 按当时价格计算；按现时价格计算 PE+N5n2Tl  
at factor cost 按要素成本计算；按生产要素成本计算 eF!c< Kcr  
at money-of-the-day price 按付款当日价格计算 ;p1%KmK3  
at or better 按指定或较佳价位〔买卖指令〕 0A\o8T.12  
at par 按面值计算；平价 2qw~hWX  
at sight 见票即付 W&6ye  
at the close 按收市盘 @zSoPDYv,  
at the opening 按开市盘 H`m|R  
attestation 见证；见证条款 dc"Vc 3)  
at-the-money option 平价期权 HA"LU;5>2J  
attorney 受权人；受托代表人 7J##IH+z35  
attornment 新拥有人承认书 (]'4_
~e  
attributable profit 可归属利润 ^PO0(rh  
attributable share value 可归属股份价值 @^/JNtbH!  
Auckland Stock Exchange 奥克兰证券交易所 zI(b#eUF  
auction 拍卖 [JsQ/|=z  
auctioneer 拍卖商 lLoFM  
audit 审计；核数 XgU]Ktl  
Audit Commission 审计署 sg{>-KHM  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] P !6r`d  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 [R6du*P  
audit review 帐目审查 oQFpIX;\m  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 >e"1a/2%>&  
audited account 审计帐目；经审计的帐目 n(-XI&Kn  
audited annual account 经审计的周年帐目 z$H |8L  
audited balance sheet 经审计的资产负债表 7RTp+FC]  
auditor 核数师；核数主任；审计师 dAohj QH:  
auditor's certificate 核数师证明书；审计师证明书 d(42ob.Tr  
auditor's report 核数师报告；审计师报告 O" n/.`  
Aussie bond 澳元债券 P#"vlNa  
austerity budget 紧缩预算 %F1 Ce/  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 7t
eg*M{  
Australia All Ordinaries Index 澳洲所有普通股票指数 2A {k>TjQ  
Australian Dollar [AUD] 澳元 Z6 (;~"Em  
Australian Options Market 澳大利亚期权市场 yAXw?z!`O  
Australian Securities Commission 澳洲证券事务监察委员会 <c^m
|v  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 f`P%aX'cBQ  
Australian Stock Exchange 澳大利亚证券交易所 592q`m\  
Austrian Schilling [ATS] 奥地利先令 fGY. +W_  
authentication 认证；鉴证 &`0heJ 5Yn  
authority to purchase 委托购买证；委购书 N
^CD4l  
authorization 认可；核准；授权；授权书 /3'>MRzR  
authorization by direction 指示授权 WZ;f3 "  
authorization by instruction 指令授权 M%sWtgw(  
authorization by warrant 令状授权 Q_qc_IcM y  
authorization of unit trust 单位信托的认可 _K8ob8)m  
authorized agent 指定代理人 \<a(@#E*~  
authorized capital 法定资本 a*KB'u6
&  
authorized clerk 出市员 -E?h^J&U  
authorized dealer 认可交易商 ZOyq{w!2  
authorized financial institution 认可财务机构 "{AS5jw  
authorized fund 认可基金 &3'II:x(  
authorized fund house 获授权的基金公司；认可基金公司 B7_:,R.l  
authorized institution 认可机构 jvCk+n[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 0=yKE J  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 WwPfz<I  
authorized insurer 获授权保险人；获认可承保人 Hq< Vk.Nk  
authorized investment 特准投资项目 DpoRR`  
authorized person 获授权人 ]7fqVOiOu  
authorized representative 获授权代表 %v4/.4sR,;  
authorized share capital 法定股本 `4gm'C  
automated quotation system 自动报价系统 cdf8YN0!  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] j ]F  Zy  
自动交易系统〔香港期货交易所有限公司〕 r[JgCj+$&  
automatic adjustment mechanism 自动调整机制 {{SeD:hx  
automatic adjustment system 自动调整系统 l%rwJLN1  
Automatic Clearing House 自动票据交换所 Ik(TII_  
automatic exchange rates accumulation system 自动化汇率累集系统 X+ h|s
y  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 #=q)>+\  
automatic teller machine [ATM] 自动柜员机 "#qyX[\  
autopay 自动转帐 Ks{^R`Oau  
available assets 可用资产 M~zdcVTbH  
available fiscal reserve 现存财政储备 Zii<jZ.)<  
available profit 可用利润 0".pw; .}  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 F]0O4p~fl  
average 平均；平均数；海损 [x'xbQLGd  
average basic salary 平均基本薪金 vB#&XK.aW  
average consumer expenditure 平均消费开支；一般消费开支 Cn[`]  
average cost 平均成本 =;i@,{ ~  
average cost of land production 增辟土地平均成本 CT6a  
average daily turnover 平均每日成交额 P}KyT?X:  
average daily wage rate 平均每日工资率 2~K.m@U}!Z  
average expenditure pattern 平均开支模式 K9;pX2^z9  
average growth rate 平均增长率 8m2-fuJz  
average net fixed assets 固定资产平均净值 =ugxPgn  
average of relatives 相对价格平均数 RL[?&L$7^%  
average price 平均价格 ?sdVd  
average propensity to consume 平均消费倾向；一般消费倾向 r}+U1l3#2  
average propensity to save 平均储蓄倾向；一般储蓄倾向 i o 3qG6  
average rate 平均率 +Y0Wiwr'  
average revenue 平均收入；平均收益 dl6d!Nz*  
average stock 平均库存；平均存货 1ZOHyO  
average yearly rent 平均年租 |l 03,dOF  
avoidance of double taxation 避免双重课税 #-+!t<\  
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 zC\ pd#  
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