一些有用的会计术语(也不知道发的地方对不对)A

A: G|-\T(&J  
A share Ａ股；甲类股份 %i&/$0.8  
abatement of tax 减税；减扣免税额 M7DLs;sD  
ABN AMRO Bank N.V. 荷兰银行 FGwnESCC  
above-the-line expenditure 线上项目支出；经常预算支出 6%.  
above-the-line receipt 线上项目收入；经常预算收入 28R>>C=R  
ABSA Asia Limited 南非联合亚洲有限公司 'xbERu(Y  
absolute change 绝对数值变更 A6N~UV*_  
absolute expenditure 实际开支 V(2,\+t  
absolute guideline figure 绝对准则数字 +^*5${g;@H  
absolute interest 绝对权益 GwQZf|  
absolute order of discharge 绝对破产解除令 O<1vSav!K  
absolute profit margin 绝对利润幅度 ~zxwg+:QO  
absolute value 实值；绝对值 t@(9ga(  
absolutely vested interest 绝对既得权益 /> 3  
absorbed cost 已吸收成本；已分摊成本 Q)Iv_N/  
absorption 吸收；分摊；合并 icPp8EwH  
absorption rate 吸收率；摊配率；分摊率  @yt2_  
ACB Finance Limited 亚洲商业财务有限公司 RM&H!E<#  
acceptable form of reciprocity 合理的互惠条件 Y=a v8Y|`  
acceptable rate 适当利率；适当汇率 $>r>0S#+\&  
acceptance agreement 承兑协议 S\9t4Ki_'  
acceptance for honour 参加承兑 6~ 7 ;o_>  
acceptor 承兑人；接受人；受票人 @fqV0l!GR  
acceptor for honour 参加承兑人 vx!::V7s6  
accident insurance 意外保险 WQ[}&kY~  
Accident Insurance Association of Hong Kong 香港意外保险公会 +_X,
uvR  
accident insurance scheme 意外保险计划 ,g/ _eROJ  
accident year basis 意外年度基准 G
#w^:UL  
accommodation 通融；贷款 zg#m09[4  
accommodation bill 通融票据；空头票据 f6B-~x<l  
accommodation party 汇票代发人 \\S/NA  
account balance 帐户余额；帐户结余 dK}WM46$  
account book 帐簿 #0bO)m+NZ  
account collected in advance 预收款项 7}ws |4Y  
account current book 往来帐簿 ZU|6jI}  
account of after-acquired property 事后取得的财产报告 dP$8JI{  
account of defaulter 拖欠帐目 _ }E-~I>  
account payable 应付帐款 %j'G.*TD  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 mDQEXMD  
account receivable 应收帐款 rGnI(m.  
account receivable report 应收帐款报表
[1b6#I"x  
account statement 结单；帐单；会计财务报表 =.36y9Mfo  
account title 帐户名称；会计科目 U g}8y8  
accountant's report 会计师报告 !/Iq{2LX  
Accountant's Report Rules 会计师报告规则 0]T.Lh$3  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Y=vVxVI\  
Accounting Arrangements 《会计安排》 B;Xoa,  
accounting basis 会计基础 7fju  
accounting by Official Receiver 破产管理署署长呈交的帐目 t7w-TJvP  
Accounting Circular 《会计通告》 ~u /aOd  
accounting class 会计类别 &8<<!#ob  
accounting date 记帐日期；会计结算日期 0R HS]cN  
accounting for money 款项核算 khU6*`lQ  
Accounting Officer 会计主任 7/H^<%;y  
accounting period 会计报告期；会计期 A~Z6jK  
accounting policy 会计政策；会计方针 1,"I=  
accounting practice 会计惯例 ~+O`9&  
accounting principle 会计准则 K8HIuQ!=  
accounting record 会计记录 /&
PKCtm&~  
accounting report 会计报告 yoBgr7g
S  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;n`R\NO9  
Accounting Society of China 中国会计学会 3 p
/b  
accounting statement 会计报表 ;V_.[aX  
accounting system 会计制度；会计系统 B_{HkQ.PW  
accounting transaction 会计事项；帐务交易 sm 's-gD  
accounting treatment 会计处理 G2.|fp_}pG  
accounting year 会计年度 Bo`Tl1K#  
accretion 增值；添加 {=3J/)='  
accrual 应计项目；应累算数目 X'fuF2owd  
accrual basis 应计制；权责发生制 0A;"V'i  
accrual basis accounting 应计制会计；权责发生制会计 >~I#JQ%  
accrue 应累算；应计 #`W=mN(+k  
accrued benefit 应累算利益 S6v
!GQ  
accrued charges 应计费用 I eG=J4:*  
accrued cumulative preference share dividend 应累算的累积优先股股息 yND"bF9  
accrued expenses 应累算费用 %35L=d[  
accrued interest payable 应付利息；应计未付利息 D.'h?^kA  
accrued interest receivable 应收利息；应计未收利息 JD6aiI!Su  
accrued right 累算权益 ]N*L7AVl  
accruing profit 应累算的利润  _e%dM  
accumulated fiscal reserve 累积财政储备 v" }WP34  
accumulated profit 累积利润；滚存溢利 (` 5FZgN  
accumulated reserve 累积储备 1/B]TT  
accumulation of surplus income 累积收益盈余 XC[]E)8  
acquired assets 既得资产 eR:b=%T8  
acquisition 收购；购置；取得 <W>++< -  
acquisition cost 购置成本 *7ZGq(O  
acquisition expenses 购置费用 dj'm, k b  
acquisition of 100% interest 收购全部股权 GCDwWCxh  
acquisition of control 取得控制权 Sw~(uH_l  
acquisition of fixed assets 购置固定资产 #j;Tb2&w  
acquisition of shell “买壳” |% z^N*  
acquisition price 收购价 X1+wX`f  
act of God 天灾 J/2j;,8D  
acting partner 执事合伙人 :Sr?6FPc  
active market 买卖活跃的市场；交投畅旺的市场；旺市 96d~~2p  
active partner 积极参与的合伙人 1y J5l,q  
active trading 交投活跃 /~De2mq1  
actual circulation 实际流通 bEm7QgV{X  
actual cost 实际成本 *5_V*v6  
actual expenditure 实际开支；实际支出 BZK2$0  
actual income 实际入息；实际收入；实际收益 .XXW|{  
actual market 现货市场 zuSq+pxL@  
actual price 现货价；实际价格 R}8XRe  
actual profit 实际利润 Wf#VA;d  
actual quotation 实盘；实际价位；实际报价 Ck\7F?S  
actual year basis 按实际年度计算 RK[D_SmS  
actuals 实货 F^QQ0h]2  
actuarial investigation 精算调查 O] Y v  
actuarial principle 精算原则 {C3U6kKs;R  
actuarial report 精算师报告 <$%X<sDkq  
Actuarial Society of Hong Kong 香港精算学会 -$(Jk<  
actuarial valuation 精算师估值 jMM$d,7B  
actuary 精算师 E@-ta):  
ad referendum agreement 暂定协议；有待覆核的协定 rcV-_+KE(B  
ad valorem duty 从价税；按值征税 8WL8/  
ad valorem duty system 从价税制 &-%>qB|*  
ad valorem fee 从价费 1B|8ZmFJj  
ad valorem tariff 从价关税 Z$p0&~  
additional allowance 额外免税额 b
B!#:j>(v  
additional amount for unexpired risk 未过期风险的额外款额 8)N@qUV  
additional assessable profit 补加应评税利润 a5@z:i  
additional assessment 补加评税 >nzu],U  
additional commitment 额外承担 "wAf.=F  
additional commitment vote 额外承担拨款 oH^(qZ8W  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %Y]=1BRk}  
additional dependent parent allowance 供养父母额外免税额 w~z[wmOkp  
additional provision 额外拨款 k|xtrW`qo;  
additional stamp duty 附加印花税 Y34/+Fi  
additional tax 补加税罚款；补加税款 +k.%PO0np  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 (a@?s$LG  
adjudged bankrupt 被裁定破产 W+Xz$j/u  
adjudicated bankrupt 裁定破产人 `:eU.  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 -&|:0#@P  
adjudication of bankruptcy 裁定破产；宣告破产 {`(>O"_[Q  
adjudication of insolvency 裁定无力偿还债务 5c5oSy+  
adjusted actual 经调整的实数；调整后的实数 pd3,pQ  
adjusted current assets 经调整的流动资产；调整后的流动资产 Y4E/?37j  
adjusted figure 经调整的数字；调整后的数额 $<nCXVqL,  
adjusted liabilities 经调整的负债；调整后的负债 %@Oma  
adjusted loss 经调整的亏损；调整后的亏损 Rx7X_A}  
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 V8WFQdXc  
adjusted profit 经调整的利润；调整后的利润 uI~s8{0T6  
adjusted surplus 经调整的盈余额；调整后的盈余额 Yw'NX5#)g  
adjusted value 经调整的价值；调整后的价值 ).5RPAP  
adjustment 调整；修订；理算〔保险〕 qnM|w~G  
adjustment centre 调剂中心 :`\) P,  
adjustment lag 调整过程的时间差距；调整时差 BecPT  
adjustment mechanism 调整机制 :u6JjW[a)  
adjustment of loss 亏损调整 PRkSQ4  
adjustment process 调整过程；调整程序 b&#DnZcf  
adjustment range 调整幅度 'm3t|:nMU  
administered exchange rate 受管制汇率 6KHN&P  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 R\mR
$\cS  
administration expenses 行政费用 T f4tj!t-  
administration fee 手续费；行政费 <q (z>*-e  
administration in bankruptcy 破产管理 p =(@3%k  
administration order 遗产管理令 2o3EHZ+]cm  
administrator 管理人；遗产管理人 *T`-|H*6@  
administrator of the estate 遗产管理人 SJ?6{2^  
admission of debt 债项承认书 !345 %,  
admission of proof 接纳债权证明 :O-iykXyI  
advance 放贷款项；垫付款项；预支款项；预付款项 :kMHRm@{  
advance account 暂支帐目；预付款帐户 xYfD()w<I  
advance compensation 预付补偿金 d>0+A)6>  
advance from shareholder 股东垫款 K4Sk+ v  
advance pending reimbursement 预支以待日后付还 6"/WZmOp  
advanced economy 先进经济体系 $P z`
$~  
advancement 预付；预付财产 ,CvG 20>  
advances warrant 垫款令 vxFTen{-F  
advancing 贷出 `F t]MR  
adverse balance 逆差 ~]HN9R^&  
adverse exchange 逆汇 5| B(\wqG  
advertisement addressed to shareholders 在报章刊登的致股东通告 @I`C#~  
advice for collection 托收通知书 R=Zn -q  
advice of drawing 提款通知书；汇票通知书 7F^#o-@=J  
advice of payment 付款通知 "9!d]2.-Vk  
Advisory Committee [Securities and Futures Commission] 2I/xJ+  
谘询委员会〔证券及期货事务监察委员会〕 0(U#)  
Advisory Committee on Diversification 经济多元化谘询委员会 Fmyj*)J[Z  
affidavit 誓章；遗产申报誓章 S4UM|`  
affidavit of no receipt 述明无收款的誓章 t5B7I59  
affiliate 联号；联营公司；附属公司 1'.7_EQ4T  
affiliated company 附属公司；联号；联营公司 z~*g~RKS!  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 @"-</x3o  
affordability 负担能力 e~l#4{w  
African Development Bank [AfDB] 非洲开发银行 ;U9J++\d<A  
after-acquired property 事后取得的财产 5xCT~y/a  
after-hours dealing 市后交易 Fd]\txOXj  
after-tax profit 税后盈利；税后利润；税后溢利 B* kcNlW  
agency agreement 代理协议 $ _
j[2EU  
agency expenses 代理机构的开支 h4|i%,f  
agency fee 代理费 NLS"eDm  
Agency Law 《代理法》 x5}'7
,A  
agent 代理人；承销人 <BFQ:  
agent of company 公司代理人 M`YWn ;  
agent's fee 代理人费；经纪费 >Fio;cn?  
aggregate 总计；总数；总体数字 Tm}rH]F&  
aggregate amount 总款额；总额 XfPFo6  
aggregate assets and liabilities 总体资产与负债 te
|?)j  
aggregate at constant price 按固定价格计算的总体数字 d^03"t0O]  
aggregate demand 总需求 ncu`vYI.  
aggregate gross position 总持仓量 N;Dp~(1 J1  
aggregate limit 总限额 >F1kR\!  
aggregate of salaries tax 合计薪俸税 dZ#&YG)?e  
aggregate performance 总体表现；总体业绩 {7u[1[L1  
aggregate supply 总体供应 6!x&LoM  
aggregate surplus 总盈余 vo>d!rVCV  
aggregate total 整体总额 C%d_@*82  
aggregate value 总值；合计价值 `Z:R Ce^  
aggregated basis 合计基准 N6K*d` o  
aggregated net chargeable income 合计应课税入息实额 hu_ ^OlF  
aggregation 合并计算；合计；总和 }%b;vzkG5  
aggregation of incomes of husband and wife 夫妇入息合并计算 Kl7WQg,XOi  
aggregation of property 财产的总和 PyVC}dUAX  
agio 差价；贴水 %^sTU4D5  
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》 9.'h^#C  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [(Xy.L7x  
《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》 *IgE
)N>  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment De7Ts  
《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》 =4V&*go*\  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ZkL8
e  
《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mlQ  
agreement for a settlement 授产协议 O[tvR:Nh  
agreement for assignment 转让协议 Q!- 0xlx  
agreement for sale 售卖协议；买卖协议 P-F)%T[  
agreement for sale and purchase 买卖协议 W} WI; cI  
agreement for the payment of interest 支付利息协议 Lbe\@S  
agreement for the repayment of money 还款协议 .2d9?p3Y  
agreement of reinsurance 再保险协议 We0.3aG  
Agricultural Bank of China 中国农业银行 T134ZXqqz  
air passenger departure tax 飞机乘客离境税 V7#v6!7A@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Xq'cA9v=$J  
airport tax 机场税 EA ]+vq  
alcohol duty 酒精税 f}g\D#`]/  
alienation 让与；让渡；转让 R_M?dEtE>  
alimony 生活费；赡养费 *I}`dC[  
All Ordinaries Index [AOI] 所有普通股指数 'iLpE7  
all risks 全险；综合险 4tL<q_  
All Sales Record for Stock Market 《股票市场成交报告》 4XVCHs
(  
Allied Capital Resources Limited 新联财务有限公司 X%yO5c\l2  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ]7-&V-Ct*  
allocation letter 拨款信件 F, U*
yj  
allocation of fund 分配款项；预留款项 oFOnjK"|F  
allocation of profit 利润分配；溢利分配 %ZHP2j %~  
allocation warrant 拨款令 "KcA  
allotment 分配；配股 n>@oBG)!  
allotment notice 股份配售通知；配股通知 W3`>8v1?o  
allotment of shares 股份分配 pv|Pm  
allowable 可获宽免；免税的 R$;n)_H  
allowable business loss 可扣除的营业亏损 @`\VBW  
allowable expenses 可扣税的支出 (&/2\0QV  
allowance 免税额；津贴；备抵；准备金 }VDqj}is  
allowance for debts 债项的免税额 hW{j\@R  
allowance for depreciation by wear and tear 耗损折旧免税额 *s@Qtgu  
allowance for funeral expenses 殡殓费的免税额 U qG .:@T  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +`3!I  
allowance for repairs and outgoings 修葺及支出方面的免税额 V_plq6z  
allowance to debtor 给债务人的津贴 P[s8JDqu  
alteration of capital 资本更改 +P.+_7+:  
alternate trustee 候补受托人 ^C2\`jLMY  
amalgamation 合并 gV&z2S~"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +`?Y?L^ J  
ambit of charges 征税范围；收费范围 Y*mbjyt[?X  
amended valuation 经修订的估值 pr%nbl  
American Commodities Exchange 美国商品交易所 \u6^Varw  
American Express Bank Limited 美国运通银行 LC1(Xbf  
American Stock Exchange 美国证券交易所 7 |DHplI  
amortization 摊销 L^Jk=8  
amount due from banks 存放银行同业的款项 =zwOq(Bh W  
amount due from banks abroad 存放海外银行同业的款项 ~]ZpA-*@Ut  
amount due from holding companies 控股公司欠款 jxYc2  
amount due from local banks 存放本港银行同业的款项 (O0Urm  
amount due to banks 银行同业的存款 R|i/lEq  
amount due to banks abroad 海外银行同业的存款 H'Yh2a`!o  
amount due to holding companies 控股公司存款 f/CuE%7BR  
amount due to local banks 本港银行同业的存款 4CGPOc  
amount due to outport banks 外埠银行同业的存款 ^eW}XRI  
amount for note issue 发行纸币的款额 J\e+}{  
amount of bond 担保契据的款额 JN7k2]{  
amount of consideration 代价款额 N},n `Yl.  
amount of contribution 供款数额 1q;#VS/D;H  
amount of indebtedness 负债款额 @A)R_p  
amount of principal of the loan 贷款本金额 +V&{*f)  
amount of rates chargeable 应征差饷数额 o)'y.-@Q  
amount of share capital 股本额 bH"hX  
amount of sums assured 承保款额 {BKl`1z  
amount of variation 变动幅度 \QmCeB  
amount of vote 拨款数额 IIy~[4dW  
amount payable 应付款额 ~'R(2[L!;  
amount receivable 应收款额 S_~z-`;h!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qCv20#!"|  
analysis 分析 >E*$ E  
ancillary risk 附属风险 ,o]4?-  
annual account 周年帐目；周年帐目报表；年度决算；年结 `a9L%z  
annual accounting date 年结日期 ZE%
YXG  
annual allowance 每年免税额；年积金；年度津贴；年津 =]k {"?j  
annual balance 年度余额 b(9FZ]7S  
annual disposable income 每年可动用收入 >I=2!C1w  
annual estimates 周年预算 J,b&XD@m  
annual fee 年费 xW92ch+t  
annual general meeting 周年大会 znJ'iVf  
annual growth rate 年增率；每年增长率 {d?$m*YR3`  
annual long-term supplement 长期个案每年补助金 1b
Gopi/  
annual pensionable emolument 可供计算退休金的年薪 GguFo+YeZ  
annual report 年报   zxp`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^iQn'++
Q  
annual return 周年报表；周年申报表；每年报税表格 2)j0Ai%  
Annual Return Rules 《周年报表规则》 s3W@WH^.  
annual review of consumer prices 每年消费物价回顾 ak:c rrkx  
annual roll-forward basis 逐年延展方式 Q X%&~  
annual salary 年薪 ,m,)
I  
annual statement 年度报表；年度决算表 [TNj;o5J  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 s: 3z'4oX  
annuitant 年金受益人 VN%INUi@  
annuity 年金 I*VCpaA  
annuity contract 年金合约 a')|1DnR  
annuity on human life 人寿年金 cV`E>w=D0  
antecedent debt 先前的债项 RQMEBsI}  
ante-dated cheque 倒填日期支票 - M,7N}z@;  
anticipated expenditure 预期开支 n8.kE)?  
anticipated net profit 预期纯利 SXt{k<|  
anticipated revenue 预期收入 Bn!$UUC  
anti-inflation measure 反通货膨胀措施 >2By +/!X  
anti-inflationary stance 反通货膨胀立场 _v* nlc  
apparent deficit 表面赤字
j) ,,"54*  
apparent financial solvency 表面偿债能力 }2ZsHM^]%  
apparent partner 表面合伙人 Ko^c|}mh*!  
application for personal assessment 个人入息课税申请书 Vx @|O%  
application of fund 资金应用 Yq/.-4y  
application to release as liquidator and to destruct the books of accounts and documents  YBnA+l*  
申请免除清盘人职务及毁灭帐簿与文件 'g9"Qv?0{`  
appointed actuary 委任精算师 [V}S<Xp  
appointed auditor 委任核数师；委任审计师 ]D,MiDph  
appointed trustee 委任的受托人 frBX{L  
appointer 委任人 B
<-
kzt  
apportioned pro rata 按比例分摊 Uo-`>7  
apportionment 分配；分摊
\%p34K\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 yS=oUE$  
apportionment formula 分摊方程式 6)BR+U  
apportionment of estate duty 遗产税的分摊 u a\,->  
appraisal 估价；评估 "]-Xmdk09  
appreciable growth 可观增长 /y>>JxAEb  
appreciable impact 显着影响 pAk/Qxl3eo  
appreciable increase 可观增长 [xKd7"d/n  
appreciation 增值；升值 iPrLwheb  
appreciation against other currencies 相对其他货币升值 N:9>dpP}O  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8|$3OVS  
appreciation tax 增值税 Ka,^OW}<%q  
appropriation 拨款；拨用；拨付 B4]`-mahO  
appropriation account 拨款帐目 z,|{fKtY}  
Appropriation Bill 拨款法案 qgDRu]ba  
appropriation-in-aid system 补助拨款办法 }mZwd_cK  
approved assets 核准资产 LzCw+@-umw  
approved basket stock 认可一篮子证券 WQHd[2Z#e  
approved budget 核准预算 <EST?.@~+  
approved charitable donation 认可慈善捐款 T\r@5X
v  
approved charitable institution 认可慈善机构 ~/_SMPLo  
approved currency 核准货币；认可货币 r 6Q Q  
approved estimates 核准预算 /6_|]ijc  
approved estimates of expenditure 核准开支预算 :f$xQr4Qz  
approved overseas insurer 核准海外保险人 uB7 V?A  
approved overseas trust company 核准海外信托公司 E#F/88(  
approved pooled investment fund 核准汇集投资基金 *@TZ+{t  
approved provident fund scheme 认可公积金计划 N;+[`l  
approved provision 核准拨款 t>H`X~SR?  
approved redeemable share 核准可赎回股份 K).n.:vYZ  
approved regional stock 认可地区性证券 @'=Uq  
approved retirement scheme 认可退休金计划 }Nb8
}(6  
approved subordinated loan 核准附属贷款 ?h1H.s2X
 
arbitrage 套戥；套汇；套利 }ZqW@-  
arbitrageur 套戥者；套汇者 z'`y,8Y1l  
arbitrary amount 临时款项 F0690v0mB[  
arrangement 措施；安排；协定 f#Xy
oa%  
arrears 欠款 Sua[O$  
arrears of pay 欠付薪酬 +\r+n~w  
arrears of revenue 逾期未收税款；逾期未收的帐项 "HXYNS>  
articles of association 组织章程；组织细则；组织章程细则 }=!,o  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )7:J[0ZiQ  
ascertainment of profit 确定利润 o`.R!wm:W  
"Asia Clear" “亚洲结算系统” `N5|Ho*C  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 h`MF#617  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 _wdG|{p
x  
Asian Development Fund [ADF] 亚洲发展基金 pN
Rk.m]  
Asian dollar bond 亚洲美元债券 "gD-8C3  
Asian dollar market 亚洲美元市场 %r+vSGt;5  
Asian dollar rate 亚洲美元利率 |$7vI&m  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 CX m+)a-L  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 m5Tr-w$QY  
asked price 沽盘；喊价；索价；卖方报价 "5A&_E }3  
assessable income 应评税入息 Uw4>v:  
assessable loss 应评税亏损 z;u  
assessable profit 应评税利润 %4W$Lq}  
assessable value 应评税值 V:G
>G'Eh0  
assessed profit 估定利润 |g3?y/l  
assessed value 经评估价值 >YUoh-]`  
assessment 评税；评定；估价；评税单 rhL"i^  
assessment number 评税编号；估价编号 ,E.' o=Z  
assessment of additional tax 补加税评税 i>_u_)-  
assessment of performance 业绩评估；实绩评价 Vn~UB#]'3  
Assessor 评税主任 \qUKP"dr  
asset price bubbles 资产价格泡沫 v)
_nWu  
asset-backed securities 具资产保证的证券 i{I~mrm/'\  
assets accretion 资产增值 " ZX3sfkh  
assets and liabilities 资产与负债 Sc7U|s  
assets betterment statement 资产递增表；资产改进表 4l&g6YneX  
assets lending 实物放款；有抵押贷款 /W<>G7%.  
assets of the company passing on the death 死者去世时转移的公司资产 eu|j=mB  
assets pledged as security for liabilities 用作负债抵押的资产 4hw@yTUo  
assets portfolio 资产投资组合 b]a@  
assets price 资产价格 "U\JV)N  
assets quality 资产质素 p^iRPI  
assets realization 资产变现 RQFI'@Ks  
assets refinancing arrangement 资产再集资安排 +<prgP`v  
assets securitization 资产证券化 ;us%/kOR  
assets situated outside Hong Kong 在香港以外地方的资产 eX_D/25 $  
assets stripping 削减资产；拆卖资产 jV8q)=}*)  
assets value 资产值 hkOsm6  
assignee 承让人 jP~Z`yf  
assignment 转让；转让书；转让契 rS1fK1dys  
assignment of interest 权益转让 |7#[ (%D!  
assignment of letters patent and trade mark 专利证书及商标转让 P4Th_B7  
assignment of property 物业转让；物业转让书 jzK5-;b  
assignment right 转让权 4H+Ked&Oq  
assignor 转让人 S(mF%WJ  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 {hJXj,  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 U?!>Nd  
associate member 附属会员 O 1oxZj <  
associated body corporate 相联法人团体 A_;8IlW  
associated company 相联公司；联属公司 j:w{;(1=W  
associated corporation 相联法团 >><.3  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ]QuM<ms  
公认会计师公会〔英国〕 =~I-]4  
Association of Futures Exchange Brokers 香港期货经纪协会 IuZ) [*W  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 .SWt3|Pi5  
association of underwriters 承保人组织 {-A^g!jT&  
assumption of control 接管
mYc.x  
assurance 担保；保险；转易；转易书 #Oha(mRY  
assurance of interest 权益的转易 )z8!f}:De=  
at 19XX price 按一九ＸＸ年价格计算 %0Y=WYUH>  
at a discount 按赔价计算；按贴水价格计算；打折扣 KLX/O1B  
at a premium 按溢价计算；按升水价格计算 'Z`$n8  
at call 通知付款；按通知 ~8m=1)A{(  
at constant market price 按固定市价计算 jLJ1u/l>;  
at constant price 按固定价格计算 Jxqh)l  
at cost 按成本计算 IG3,XW  
at current market price 按当时市价计算；按现时市价计算 $x6$*K(F  
at current price 按当时价格计算；按现时价格计算 %AN/>\#p  
at factor cost 按要素成本计算；按生产要素成本计算 r&Ca"dI  
at money-of-the-day price 按付款当日价格计算 ?X&6M;Zi  
at or better 按指定或较佳价位〔买卖指令〕 W>b(Om_%  
at par 按面值计算；平价 MC&\bf  
at sight 见票即付 eyp,y2Tz  
at the close 按收市盘 *.&HD6Qr  
at the opening 按开市盘 VtOZ%h[#  
attestation 见证；见证条款 >q7BVF6V|  
at-the-money option 平价期权 _ %%Z6x(  
attorney 受权人；受托代表人 *6U&Qy-M  
attornment 新拥有人承认书 IHp_A  
attributable profit 可归属利润 I!wX[4p eg  
attributable share value 可归属股份价值 G Xt4j  
Auckland Stock Exchange 奥克兰证券交易所 uGs;}<<8  
auction 拍卖 ~r{5`;c  
auctioneer 拍卖商 }Yv\0\~'W|  
audit 审计；核数 mA7m  
Audit Commission 审计署 .qA{xbu  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 1&:@  
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〕 % },Pe  
audit review 帐目审查 B4XZko(  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 d^(1TNS  
audited account 审计帐目；经审计的帐目 CB~Q%QLG  
audited annual account 经审计的周年帐目 *MI*Rz?4  
audited balance sheet 经审计的资产负债表 kbPE "urR  
auditor 核数师；核数主任；审计师 7a=S  
auditor's certificate 核数师证明书；审计师证明书 c)&>$S8*  
auditor's report 核数师报告；审计师报告 `Bn=
?9  
Aussie bond 澳元债券 ,^8MB.  
austerity budget 紧缩预算 NU(AEfF  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 _W3Y\cs,-  
Australia All Ordinaries Index 澳洲所有普通股票指数 $W;b{H=F  
Australian Dollar [AUD] 澳元 b6E<r>q  
Australian Options Market 澳大利亚期权市场 t\v+ogbk)  
Australian Securities Commission 澳洲证券事务监察委员会 >5G>D~b  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 C!C|\$)-  
Australian Stock Exchange 澳大利亚证券交易所 MCh#="L2  
Austrian Schilling [ATS] 奥地利先令 HMY@F_qY`u  
authentication 认证；鉴证 Ol$WpM  
authority to purchase 委托购买证；委购书 )~jqW=d 2  
authorization 认可；核准；授权；授权书 K)Zlc0e  
authorization by direction 指示授权 #'4OYY.  
authorization by instruction 指令授权 E|:!Q8"%w  
authorization by warrant 令状授权 joul<t-  
authorization of unit trust 单位信托的认可 gh6d&ucQ^  
authorized agent 指定代理人 !AJ]j|@VBd  
authorized capital 法定资本 Npn=cLC&  
authorized clerk 出市员 %PJhy2  
authorized dealer 认可交易商 @d"wAZzD?  
authorized financial institution 认可财务机构 AOrHU M[I  
authorized fund 认可基金 h.K
(P+h  
authorized fund house 获授权的基金公司；认可基金公司 YRlDX:oX~  
authorized institution 认可机构 [Vf}NF  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 _7a'r</@  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Q:6VYONN  
authorized insurer 获授权保险人；获认可承保人 V^Rkt%JY  
authorized investment 特准投资项目 tZ2e!<C  
authorized person 获授权人 D@X+{  
authorized representative 获授权代表 /XS&d%y  
authorized share capital 法定股本 /(t sb  
automated quotation system 自动报价系统  j<"nO(  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] KjB/.4lLq  
自动交易系统〔香港期货交易所有限公司〕 woq)\;CK  
automatic adjustment mechanism 自动调整机制 5.tvB  
automatic adjustment system 自动调整系统 Tp<k<uKD  
Automatic Clearing House 自动票据交换所 bzi|s5!'<  
automatic exchange rates accumulation system 自动化汇率累集系统 c-j_INGm  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 t5 a7DD  
automatic teller machine [ATM] 自动柜员机 TOLl@p]lU  
autopay 自动转帐 >6Lm9&}
 
available assets 可用资产 Fl>]&x*~  
available fiscal reserve 现存财政储备 7m5Co>NkuK  
available profit 可用利润 z1,tJH0  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 (bn Zy0  
average 平均；平均数；海损 + E"[  
average basic salary 平均基本薪金 bXM/2Z?6  
average consumer expenditure 平均消费开支；一般消费开支 }jF+`!*
!  
average cost 平均成本 6ri\>QrF  
average cost of land production 增辟土地平均成本 *@V*~^V"J[  
average daily turnover 平均每日成交额 VSOz.g>  
average daily wage rate 平均每日工资率 ep(g`e  
average expenditure pattern 平均开支模式 U\+&cob.  
average growth rate 平均增长率 5+X_4lEJK(  
average net fixed assets 固定资产平均净值 c#xP91.m  
average of relatives 相对价格平均数 `"k9wC1  
average price 平均价格 6@4n'w{"  
average propensity to consume 平均消费倾向；一般消费倾向 `#IcxweA  
average propensity to save 平均储蓄倾向；一般储蓄倾向 i[semo\E  
average rate 平均率 /-0' Qa+*  
average revenue 平均收入；平均收益 I_ "Z:v{  
average stock 平均库存；平均存货 j?n+>/sG,  
average yearly rent 平均年租 P"7ow-  
avoidance of double taxation 避免双重课税 2Ohp]G  
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 iz}sM>^  
L&Qi@D0P  
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