一些有用的会计术语(也不知道发的地方对不对)A

A: ikY]8BCc  
A share Ａ股；甲类股份 >C:"$x2"#(  
abatement of tax 减税；减扣免税额 5hJYy`h~  
ABN AMRO Bank N.V. 荷兰银行 @4_rxu&  
above-the-line expenditure 线上项目支出；经常预算支出 '9 *|N=  
above-the-line receipt 线上项目收入；经常预算收入 &:DCtjK  
ABSA Asia Limited 南非联合亚洲有限公司 y*}vG}e%  
absolute change 绝对数值变更 DN"S,  
absolute expenditure 实际开支 &,N3uy;Gc  
absolute guideline figure 绝对准则数字 (~G5t(+  
absolute interest 绝对权益 gVa+.x]  
absolute order of discharge 绝对破产解除令 3|K=%jr[  
absolute profit margin 绝对利润幅度 Q"_T2fl]vP  
absolute value 实值；绝对值 QtnM(m  
absolutely vested interest 绝对既得权益 5%QC ][,  
absorbed cost 已吸收成本；已分摊成本 4+5OR&kxZ  
absorption 吸收；分摊；合并 hJ;f1dZ7}  
absorption rate 吸收率；摊配率；分摊率 
s!@=rq  
ACB Finance Limited 亚洲商业财务有限公司 {UdcX~\~  
acceptable form of reciprocity 合理的互惠条件 AB2mt:^  
acceptable rate 适当利率；适当汇率 \ W 'i0+  
acceptance agreement 承兑协议 (:?5 i`  
acceptance for honour 参加承兑 t+3   
acceptor 承兑人；接受人；受票人 >[|GC/
C  
acceptor for honour 参加承兑人 lrs0^@.+  
accident insurance 意外保险 ;]gsJ9FK<  
Accident Insurance Association of Hong Kong 香港意外保险公会 :F^$"~(,  
accident insurance scheme 意外保险计划 ~KAp\!,  
accident year basis 意外年度基准 d; mmM\3]  
accommodation 通融；贷款 8! H8[J  
accommodation bill 通融票据；空头票据 @],6SKbG6  
accommodation party 汇票代发人 :BL'>V  
account balance 帐户余额；帐户结余 <JL\?)}n  
account book 帐簿 s-,=e  
account collected in advance 预收款项 `Di ^6UK(  
account current book 往来帐簿 fiE>H~  
account of after-acquired property 事后取得的财产报告 z^gQ
\\,4  
account of defaulter 拖欠帐目 `1fJ:b/M  
account payable 应付帐款 {PODisl>\D  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4|> rwQ~t  
account receivable 应收帐款 p^KlH=1n.6  
account receivable report 应收帐款报表 Rwc[:6;fn  
account statement 结单；帐单；会计财务报表 r,2Xu  
account title 帐户名称；会计科目 "x#]i aDjf  
accountant's report 会计师报告 L_THU4^j  
Accountant's Report Rules 会计师报告规则 mL:m;>JJ n  
accounting and auditing procedure 会计与审计程序；会计与核数程序 2^)D .&  
Accounting Arrangements 《会计安排》 c*x J=Gz6d  
accounting basis 会计基础 KInUe(g<9M  
accounting by Official Receiver 破产管理署署长呈交的帐目 ^&+zA,aL,A  
Accounting Circular 《会计通告》 7
tpAZ<{  
accounting class 会计类别 MxO W)$f  
accounting date 记帐日期；会计结算日期 3>-[B`dD(  
accounting for money 款项核算
@Jb@L  
Accounting Officer 会计主任 Rk($lW)  
accounting period 会计报告期；会计期 O.@g/05C  
accounting policy 会计政策；会计方针 n-b>m7O(  
accounting practice 会计惯例 LP^p~5Az  
accounting principle 会计准则 wGEWr2$  
accounting record 会计记录 #4P8
Rzl$/  
accounting report 会计报告 V";mWws+?#  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 K#qoR/:  
Accounting Society of China 中国会计学会 &`9j)3^J.  
accounting statement 会计报表 e>L5.~i  
accounting system 会计制度；会计系统 z.
eJEK  
accounting transaction 会计事项；帐务交易 ]b4pI*:$I  
accounting treatment 会计处理 Ik`O.Q.}  
accounting year 会计年度 F(Lb8\to\M  
accretion 增值；添加 5;IT64&]  
accrual 应计项目；应累算数目 _PK}rr?"7O  
accrual basis 应计制；权责发生制 k$ZRZ{ E+  
accrual basis accounting 应计制会计；权责发生制会计 )Rjb/3*!  
accrue 应累算；应计 @v>l[6]>^  
accrued benefit 应累算利益 E%<w5d.lq  
accrued charges 应计费用 v<L=!-b^  
accrued cumulative preference share dividend 应累算的累积优先股股息 nd.57@*M  
accrued expenses 应累算费用 J.1O/Pw!.a  
accrued interest payable 应付利息；应计未付利息 P@qMJ}<j  
accrued interest receivable 应收利息；应计未收利息 7~_{.f  
accrued right 累算权益 Yo>`h2C4  
accruing profit 应累算的利润 `wNm%*g  
accumulated fiscal reserve 累积财政储备 )
.pO2lLF4  
accumulated profit 累积利润；滚存溢利 /8f>':zUb  
accumulated reserve 累积储备 r?fH &u  
accumulation of surplus income 累积收益盈余 h/,R{A2mO  
acquired assets 既得资产 u@<Pu@?xm  
acquisition 收购；购置；取得 :lUX5j3  
acquisition cost 购置成本 K@B" ]6  
acquisition expenses 购置费用 <^d!Vzr]  
acquisition of 100% interest 收购全部股权 cNe0x2Z$?  
acquisition of control 取得控制权 h,^BC^VU9-  
acquisition of fixed assets 购置固定资产 u3
U4UK  
acquisition of shell “买壳” ?n)Xw)]  
acquisition price 收购价 Z:K+I+:t  
act of God 天灾 $z*@2Non  
acting partner 执事合伙人 
>BBl7  
active market 买卖活跃的市场；交投畅旺的市场；旺市 M2}np  
active partner 积极参与的合伙人 O`cdQ
u  
active trading 交投活跃 H5~1g6b@  
actual circulation 实际流通 ?Phk~ jE  
actual cost 实际成本 kW#S]fsfU  
actual expenditure 实际开支；实际支出 q[-|ZA bbr  
actual income 实际入息；实际收入；实际收益 n'THe|:I  
actual market 现货市场 9/#0
?(K8  
actual price 现货价；实际价格 1o8wy_eSs  
actual profit 实际利润 0s1'pA'  
actual quotation 实盘；实际价位；实际报价 G3G/xC"  
actual year basis 按实际年度计算 $30oc Tt{  
actuals 实货 W7t >&3l  
actuarial investigation 精算调查 }*NF&PD5RU  
actuarial principle 精算原则 *P`v^&  
actuarial report 精算师报告 xdPcsox~  
Actuarial Society of Hong Kong 香港精算学会 YQ; cJ$  
actuarial valuation 精算师估值
)T9;6R$b  
actuary 精算师 bG"HD?A_  
ad referendum agreement 暂定协议；有待覆核的协定 "jT#bIm  
ad valorem duty 从价税；按值征税 :4|M jn  
ad valorem duty system 从价税制 S@x}QQ|.  
ad valorem fee 从价费 UEzsDJu  
ad valorem tariff 从价关税 1!vPc93 $$  
additional allowance 额外免税额 R,%_deV\(  
additional amount for unexpired risk 未过期风险的额外款额 YydA6IK4  
additional assessable profit 补加应评税利润 7AFE-'S  
additional assessment 补加评税 WZq,()h  
additional commitment 额外承担 %dc3z"u  
additional commitment vote 额外承担拨款 .;9jdGBf  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *.oKI@  
additional dependent parent allowance 供养父母额外免税额 W;4Lkk$  
additional provision 额外拨款 {;*}WPYb  
additional stamp duty 附加印花税 ]bm=LA  
additional tax 补加税罚款；补加税款 "f4<B-9<$  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 a5|@R<iF  
adjudged bankrupt 被裁定破产 >-M ]:=L  
adjudicated bankrupt 裁定破产人 #b'N}2'p#V  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %,/lqcFo  
adjudication of bankruptcy 裁定破产；宣告破产 N>0LQ MI  
adjudication of insolvency 裁定无力偿还债务 k'Gw!p}  
adjusted actual 经调整的实数；调整后的实数 -ey)J +?t  
adjusted current assets 经调整的流动资产；调整后的流动资产 TjxA#D)   
adjusted figure 经调整的数字；调整后的数额 L1sqU-gt  
adjusted liabilities 经调整的负债；调整后的负债 +Gow5-(  
adjusted loss 经调整的亏损；调整后的亏损 %#u.J  
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 l;OYUq~F  
adjusted profit 经调整的利润；调整后的利润 8'_ 0g[s  
adjusted surplus 经调整的盈余额；调整后的盈余额 /prYSRn8  
adjusted value 经调整的价值；调整后的价值 [F+,YV%t  
adjustment 调整；修订；理算〔保险〕 1_uvoFLk  
adjustment centre 调剂中心 eJHp6)2  
adjustment lag 调整过程的时间差距；调整时差 6g"C#&{@  
adjustment mechanism 调整机制 >"%ob,c:#  
adjustment of loss 亏损调整 {pWBwf>R C  
adjustment process 调整过程；调整程序 xST4}Mb^f  
adjustment range 调整幅度 >^=gDJ\a  
administered exchange rate 受管制汇率 zPR8f-Uvw  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %m eLW&  
administration expenses 行政费用 ?DPHo)w  
administration fee 手续费；行政费 Z.'syGuV  
administration in bankruptcy 破产管理 dQD$K|aUp  
administration order 遗产管理令 sHdp  
administrator 管理人；遗产管理人 _\\ -md:  
administrator of the estate 遗产管理人 EiWd+v,QJQ  
admission of debt 债项承认书 $ KB  
admission of proof 接纳债权证明 )T1iN(Z  
advance 放贷款项；垫付款项；预支款项；预付款项 ^/toz).Q  
advance account 暂支帐目；预付款帐户 8YX)0i'  
advance compensation 预付补偿金 3-C
\2  
advance from shareholder 股东垫款 E=AVrv5T  
advance pending reimbursement 预支以待日后付还 jZd}OC<  
advanced economy 先进经济体系 n*<v]1  
advancement 预付；预付财产 .po>qb6  
advances warrant 垫款令 NLyXBV[hV  
advancing 贷出 9 |{%i$  
adverse balance 逆差 \K7t'20  
adverse exchange 逆汇  Q=#I9-  
advertisement addressed to shareholders 在报章刊登的致股东通告 9pLg+6O  
advice for collection 托收通知书 ~jN
'J+_$  
advice of drawing 提款通知书；汇票通知书 eh(<m8I  
advice of payment 付款通知 SJk>Jt=  
Advisory Committee [Securities and Futures Commission] A_R!uRD8-  
谘询委员会〔证券及期货事务监察委员会〕 ys8Q.oBv_`  
Advisory Committee on Diversification 经济多元化谘询委员会 )&,{?$.  
affidavit 誓章；遗产申报誓章 Qs9OC9X1  
affidavit of no receipt 述明无收款的誓章 &eQJfc\a  
affiliate 联号；联营公司；附属公司 20tO#{Li  
affiliated company 附属公司；联号；联营公司 aC!EWgwW[  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 .WX,Nd3@  
affordability 负担能力 wvN
`R  
African Development Bank [AfDB] 非洲开发银行 <{Q'&T  
after-acquired property 事后取得的财产 |quij0_'e  
after-hours dealing 市后交易 s_[VHPN  
after-tax profit 税后盈利；税后利润；税后溢利 DMn4ll|  
agency agreement 代理协议 $4m*kQ  
agency expenses 代理机构的开支 N|K4{Frm  
agency fee 代理费 uwmQ?LS]V  
Agency Law 《代理法》 TTZe$>f  
agent 代理人；承销人 ~aTKG|74  
agent of company 公司代理人 <jA105U"m>  
agent's fee 代理人费；经纪费 </[: 9Cl  
aggregate 总计；总数；总体数字 8 lT{1ro  
aggregate amount 总款额；总额 },@``&
e  
aggregate assets and liabilities 总体资产与负债 (=u'sn:s  
aggregate at constant price 按固定价格计算的总体数字 lG:kAtx4  
aggregate demand 总需求 eSfnB_@x2  
aggregate gross position 总持仓量 Y@uh[aS!  
aggregate limit 总限额 )C~9E 5E  
aggregate of salaries tax 合计薪俸税 Q@S-f:!  
aggregate performance 总体表现；总体业绩 $IX\O  
aggregate supply 总体供应 O )d[8jw"  
aggregate surplus 总盈余 * F4UAQzYb  
aggregate total 整体总额 nP3 E  
aggregate value 总值；合计价值 Vh<A2u3&  
aggregated basis 合计基准 >~\w+^2f8  
aggregated net chargeable income 合计应课税入息实额 _}mK!_`  
aggregation 合并计算；合计；总和 [`Cq\mI-W  
aggregation of incomes of husband and wife 夫妇入息合并计算 up%Z$"Y  
aggregation of property 财产的总和 ^# A.@  
agio 差价；贴水 ~/IexQB&  
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》 m~],nl  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment n^hocGH*  
《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》 1j\aH&)GH  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment _ jAo:K_Z  
《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》 =C f(B<u  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Dz_eB"}  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 @-#T5?  
agreement for a settlement 授产协议 O4No0xeWo  
agreement for assignment 转让协议 |c2v%'J2G  
agreement for sale 售卖协议；买卖协议 8@M'[jT  
agreement for sale and purchase 买卖协议 N8!TZ~1$  
agreement for the payment of interest 支付利息协议 S^f:`9ab9  
agreement for the repayment of money 还款协议 df=zF.5  
agreement of reinsurance 再保险协议 ecX/K.8l  
Agricultural Bank of China 中国农业银行 !]S=z^"<  
air passenger departure tax 飞机乘客离境税 -qebQv  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 l SkEuN  
airport tax 机场税 z}.
D" P+  
alcohol duty 酒精税 cX At:m  
alienation 让与；让渡；转让 1Qh`6Ya f  
alimony 生活费；赡养费 Z0
fJ9HW  
All Ordinaries Index [AOI] 所有普通股指数 L|^o71t|  
all risks 全险；综合险 DI&MC9j(   
All Sales Record for Stock Market 《股票市场成交报告》 ^ft]b
2i  
Allied Capital Resources Limited 新联财务有限公司 l[/q%Ca'>  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 fw{,bJ(U  
allocation letter 拨款信件 .h;Se  
allocation of fund 分配款项；预留款项 >&H~nGP.  
allocation of profit 利润分配；溢利分配 t#<KxwhcN  
allocation warrant 拨款令 hN(L@0)  
allotment 分配；配股 Z,WW]Y,$  
allotment notice 股份配售通知；配股通知 {@r
*+~C3  
allotment of shares 股份分配 :w
?7j_p#  
allowable 可获宽免；免税的 WwW^[k (X  
allowable business loss 可扣除的营业亏损 ~4)Y#IxL  
allowable expenses 可扣税的支出 *(*+`qZL{(  
allowance 免税额；津贴；备抵；准备金 gvnj&h.GV  
allowance for debts 债项的免税额 djT. 1(  
allowance for depreciation by wear and tear 耗损折旧免税额 LW39YMw<  
allowance for funeral expenses 殡殓费的免税额 LxT rG)4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [BBpQN.^q6  
allowance for repairs and outgoings 修葺及支出方面的免税额 (3md:r<-  
allowance to debtor 给债务人的津贴 P 4;{jG  
alteration of capital 资本更改 &.*uc|{  
alternate trustee 候补受托人 daOS8_py  
amalgamation 合并 >$F:*lO  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 XKq@]=\F  
ambit of charges 征税范围；收费范围 Qa
$NBNxKl  
amended valuation 经修订的估值  v_sm  
American Commodities Exchange 美国商品交易所 7aQcP  
American Express Bank Limited 美国运通银行 67J*&5? |  
American Stock Exchange 美国证券交易所 >;i\v7  
amortization 摊销 bZ#X9fT  
amount due from banks 存放银行同业的款项 'Kis hXOn]  
amount due from banks abroad 存放海外银行同业的款项 aed+C:N  
amount due from holding companies 控股公司欠款 lug} Uj  
amount due from local banks 存放本港银行同业的款项 =ef1XQ{i*  
amount due to banks 银行同业的存款 ARx0zI%N  
amount due to banks abroad 海外银行同业的存款 JCQ:
+eqt  
amount due to holding companies 控股公司存款 -NDi5i\  
amount due to local banks 本港银行同业的存款 $o^e:Y, a  
amount due to outport banks 外埠银行同业的存款 lEfBe)7+  
amount for note issue 发行纸币的款额 i=8UBryr'e  
amount of bond 担保契据的款额 -3mgza  
amount of consideration 代价款额 ^'B-sz{{  
amount of contribution 供款数额 u3Do~RyL[  
amount of indebtedness 负债款额 7C5pAb:  
amount of principal of the loan 贷款本金额 X&\o{w9%  
amount of rates chargeable 应征差饷数额 id?_>9@P  
amount of share capital 股本额 4uX(_5#j  
amount of sums assured 承保款额 f
[qPG&  
amount of variation 变动幅度 ypA:  P  
amount of vote 拨款数额 EDN(eh(_  
amount payable 应付款额 +{6`F1MO  
amount receivable 应收款额 ek[kq[U9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Igjr~@#  
analysis 分析 Ky&KF0  
ancillary risk 附属风险 uu>lDvR*  
annual account 周年帐目；周年帐目报表；年度决算；年结 (/fT]6(  
annual accounting date 年结日期 )C}K
R`"  
annual allowance 每年免税额；年积金；年度津贴；年津 lcig7%  
annual balance 年度余额 e}Q>\t45  
annual disposable income 每年可动用收入 vOgLEN&]  
annual estimates 周年预算 j@C0af  
annual fee 年费 dYyW]nZ&  
annual general meeting 周年大会 ~Oh=   
annual growth rate 年增率；每年增长率 g+9v$[!  
annual long-term supplement 长期个案每年补助金 !BRcq~-.  
annual pensionable emolument 可供计算退休金的年薪 @*_ZoO7{  
annual report 年报 & zgPN8u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 q2!'==h2i  
annual return 周年报表；周年申报表；每年报税表格 d
wp:iM  
Annual Return Rules 《周年报表规则》 )nnCCRS6  
annual review of consumer prices 每年消费物价回顾 L*O>IQh2  
annual roll-forward basis 逐年延展方式 XTj73 MWY  
annual salary 年薪 !~d'{sy6  
annual statement 年度报表；年度决算表 Yzd2G,kZ=  
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 Y*\6o7  
annuitant 年金受益人 [`
'd#pR  
annuity 年金 `Z8^+AMc  
annuity contract 年金合约 0IFlEe[>#  
annuity on human life 人寿年金 sJ7sjrEp1  
antecedent debt 先前的债项 </yo9.  
ante-dated cheque 倒填日期支票 h^d\xn9GT#  
anticipated expenditure 预期开支 ;>C9@S+  
anticipated net profit 预期纯利 S*rO0s:  
anticipated revenue 预期收入 `r]TA]DR  
anti-inflation measure 反通货膨胀措施 )]A9~H  
anti-inflationary stance 反通货膨胀立场 M1(9A>|nF  
apparent deficit 表面赤字 0h:G4  
apparent financial solvency 表面偿债能力 K6(.KEW  
apparent partner 表面合伙人 qwP$~Bj  
application for personal assessment 个人入息课税申请书 1$OVe4H1  
application of fund 资金应用 jIZ+d;1  
application to release as liquidator and to destruct the books of accounts and documents bx7\QU+  
申请免除清盘人职务及毁灭帐簿与文件 K>LpN')d  
appointed actuary 委任精算师 gr\@sx?b  
appointed auditor 委任核数师；委任审计师 <p)Z/  
appointed trustee 委任的受托人 |1i]L@&  
appointer 委任人 |>@-grs  
apportioned pro rata 按比例分摊 mo*'"/  
apportionment 分配；分摊 `+^sW
#ki  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4 iKR{P6  
apportionment formula 分摊方程式 @%H8"A  
apportionment of estate duty 遗产税的分摊 5&G 5eA  
appraisal 估价；评估 TC@bL<1  
appreciable growth 可观增长 @9<S*  
appreciable impact 显着影响 0`Gai2\1@  
appreciable increase 可观增长 R|H[lbw  
appreciation 增值；升值 = uk`pj  
appreciation against other currencies 相对其他货币升值 lY->ucS %P  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1XGG.+D  
appreciation tax 增值税 3!bK d2"  
appropriation 拨款；拨用；拨付 u&tFb]1@)  
appropriation account 拨款帐目 +:!ScG*  
Appropriation Bill 拨款法案 wH#-mu#Yl<  
appropriation-in-aid system 补助拨款办法 N)P((>S;  
approved assets 核准资产 a!?.F_T9A  
approved basket stock 认可一篮子证券 K@*rVor{  
approved budget 核准预算 a(5y>HF  
approved charitable donation 认可慈善捐款 \boL`X  
approved charitable institution 认可慈善机构 bk
0Y  
approved currency 核准货币；认可货币 IyT?-R  
approved estimates 核准预算 [='p!7z  
approved estimates of expenditure 核准开支预算 33,;i
E  
approved overseas insurer 核准海外保险人 LjC6?a_?l  
approved overseas trust company 核准海外信托公司 n3*UgNg%fK  
approved pooled investment fund 核准汇集投资基金 ;n` $+g:>  
approved provident fund scheme 认可公积金计划 pY,O_ t$  
approved provision 核准拨款 ?-d Ain1w  
approved redeemable share 核准可赎回股份 QQT G9s  
approved regional stock 认可地区性证券 -}<d(c  
approved retirement scheme 认可退休金计划 ^~, ndH{  
approved subordinated loan 核准附属贷款 BL0|\&*1  
arbitrage 套戥；套汇；套利 2J)74SeH  
arbitrageur 套戥者；套汇者 /<6ywLD  
arbitrary amount 临时款项 C#ZhsWS!b  
arrangement 措施；安排；协定 Y=3X9%v9g  
arrears 欠款 ckAsGF_B~!  
arrears of pay 欠付薪酬 QP+c?ct}hF  
arrears of revenue 逾期未收税款；逾期未收的帐项 'xsbm^n6a&  
articles of association 组织章程；组织细则；组织章程细则 :cEd[J
m9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 QTeFR&q8  
ascertainment of profit 确定利润 |GuKU!  
"Asia Clear" “亚洲结算系统” ,7t3>9-M"  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 C(xqvK~p  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 =zz+<!!  
Asian Development Fund [ADF] 亚洲发展基金 db<q-u  
Asian dollar bond 亚洲美元债券 J &{q
p
pN  
Asian dollar market 亚洲美元市场 _IC
,9bbg  
Asian dollar rate 亚洲美元利率 'xQna+%h  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 jT{f<P0  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Lr wINVa  
asked price 沽盘；喊价；索价；卖方报价 wInY7uBd!  
assessable income 应评税入息 ZU)BJ!L,s  
assessable loss 应评税亏损 v3?kFd7%H~  
assessable profit 应评税利润 hTDV!B-_(  
assessable value 应评税值 bd}
r#^'K  
assessed profit 估定利润 T.J`S(oI  
assessed value 经评估价值 pn|p
(6  
assessment 评税；评定；估价；评税单 DL %S(l  
assessment number 评税编号；估价编号 [k!-;mi   
assessment of additional tax 补加税评税 ~."!l'a  
assessment of performance 业绩评估；实绩评价 lfXH7jL2~  
Assessor 评税主任 1 pa*T!  
asset price bubbles 资产价格泡沫 nG!&u1*  
asset-backed securities 具资产保证的证券 KlY,NSlQ  
assets accretion 资产增值 #NWZk.S  
assets and liabilities 资产与负债 O>nK,.  
assets betterment statement 资产递增表；资产改进表 Z+r%_|kZ  
assets lending 实物放款；有抵押贷款 mVa?aWpez  
assets of the company passing on the death 死者去世时转移的公司资产 _yiRh:  
assets pledged as security for liabilities 用作负债抵押的资产 1% asx'^  
assets portfolio 资产投资组合 ;gEp!R8  
assets price 资产价格 7t ZW^dF  
assets quality 资产质素 t'dHCp}  
assets realization 资产变现 (D0C#<4P  
assets refinancing arrangement 资产再集资安排 3fm;r5  
assets securitization 资产证券化 '`9%'f)  
assets situated outside Hong Kong 在香港以外地方的资产 3%_ 4+zd  
assets stripping 削减资产；拆卖资产 txj wZ_p  
assets value 资产值 -,FK{[h]ka  
assignee 承让人 6#-6Bh)>4  
assignment 转让；转让书；转让契 u)tHOV>&  
assignment of interest 权益转让 N[0 xqQ  
assignment of letters patent and trade mark 专利证书及商标转让 a3Z:C!|O'  
assignment of property 物业转让；物业转让书 mfu*o0   
assignment right 转让权 P4hZB_.=  
assignor 转让人 fL(':W&n-  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 5ze`IY  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 I/mvQxp  
associate member 附属会员 !'Pk jP  
associated body corporate 相联法人团体 VV?]U$  
associated company 相联公司；联属公司 ;RNM   
associated corporation 相联法团 caGML|DeI  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] c:3@[nF~  
公认会计师公会〔英国〕 O|HIO&M  
Association of Futures Exchange Brokers 香港期货经纪协会 <sgZ3*,A  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 \_lG#p|  
association of underwriters 承保人组织 |P^]
@om  
assumption of control 接管 \R6;Fef  
assurance 担保；保险；转易；转易书 E}
]I%fi  
assurance of interest 权益的转易 F5<"ktnI  
at 19XX price 按一九ＸＸ年价格计算 BO?mQu~  
at a discount 按赔价计算；按贴水价格计算；打折扣 nu;}S!J  
at a premium 按溢价计算；按升水价格计算 hq5NQi` %  
at call 通知付款；按通知 ~!8%_J_  
at constant market price 按固定市价计算 0|.7Kz^  
at constant price 按固定价格计算 C<r(-qO{5  
at cost 按成本计算 B*-ToXQQr  
at current market price 按当时市价计算；按现时市价计算 ,AdusM  
at current price 按当时价格计算；按现时价格计算 ]jHgo](%  
at factor cost 按要素成本计算；按生产要素成本计算 ,:v.L}+Z  
at money-of-the-day price 按付款当日价格计算 vh<]aiY  
at or better 按指定或较佳价位〔买卖指令〕 //#xK D  
at par 按面值计算；平价 fKPiRlLS  
at sight 见票即付 T[i7C3QS  
at the close 按收市盘 M,.b`1-w  
at the opening 按开市盘 jz|Wj  
attestation 见证；见证条款 ybD{4&ZE  
at-the-money option 平价期权
?l6>6a7  
attorney 受权人；受托代表人 C>.]Bvg  
attornment 新拥有人承认书 Py|H? ,6=  
attributable profit 可归属利润 i0,%}{`  
attributable share value 可归属股份价值 >v^2^$^u  
Auckland Stock Exchange 奥克兰证券交易所 Am>_4  
auction 拍卖 s$f+/Hs  
auctioneer 拍卖商 >E//pr)_Km  
audit 审计；核数 &eThH,w$2  
Audit Commission 审计署 w^ixMn~nLF  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] k)N2+/  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 <bEN8b  
audit review 帐目审查 n%83jep9  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @?<N +qdH>  
audited account 审计帐目；经审计的帐目 mA
&RN"+V  
audited annual account 经审计的周年帐目 4?9soc  
audited balance sheet 经审计的资产负债表 (Wm/$P;  
auditor 核数师；核数主任；审计师 d%}crM-KTL  
auditor's certificate 核数师证明书；审计师证明书 r4;5b s6wm  
auditor's report 核数师报告；审计师报告 ^m6k@VM  
Aussie bond 澳元债券
9F2w.(m  
austerity budget 紧缩预算 c*y$bf<  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 {toyQ)C7  
Australia All Ordinaries Index 澳洲所有普通股票指数 >$7wA9YhL  
Australian Dollar [AUD] 澳元 L LYHr  
Australian Options Market 澳大利亚期权市场 i1b4 J  
Australian Securities Commission 澳洲证券事务监察委员会 L eG7x7n  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 '#cT4_D^lI  
Australian Stock Exchange 澳大利亚证券交易所 |y{;|K  
Austrian Schilling [ATS] 奥地利先令 lH#@^i|G  
authentication 认证；鉴证 F|]o9&/<]  
authority to purchase 委托购买证；委购书 }XfS#Xr1aV  
authorization 认可；核准；授权；授权书 w?V[[$  
authorization by direction 指示授权 tz\+'6NpOb  
authorization by instruction 指令授权 8w{#R{w  
authorization by warrant 令状授权 c8k6(#\  
authorization of unit trust 单位信托的认可 ;4-pupK~%  
authorized agent 指定代理人 u^#4G7<  
authorized capital 法定资本 :GwSs'$O  
authorized clerk 出市员 'k-u9  
authorized dealer 认可交易商 :$SRG^7md  
authorized financial institution 认可财务机构 ch5`fm  
authorized fund 认可基金 ?)Czl4J  
authorized fund house 获授权的基金公司；认可基金公司 %=NM_5a}]  
authorized institution 认可机构 egxJ3.  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 }5o~R~H  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 / K_e;(Y_  
authorized insurer 获授权保险人；获认可承保人 VgFF+Eg  
authorized investment 特准投资项目 e'/  
authorized person 获授权人 t6<sNzF&  
authorized representative 获授权代表 :f?,]|]+-  
authorized share capital 法定股本 X]JpS  
automated quotation system 自动报价系统 YA^wUx  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] c:?#zX  
自动交易系统〔香港期货交易所有限公司〕 p0[,$$pM  
automatic adjustment mechanism 自动调整机制 E&iWtwkz  
automatic adjustment system 自动调整系统 &J6o$i  
Automatic Clearing House 自动票据交换所 dbMu6Bm\G  
automatic exchange rates accumulation system 自动化汇率累集系统 ! kOl$!X4  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 V 9QvQA r  
automatic teller machine [ATM] 自动柜员机 s{"`=dKT  
autopay 自动转帐 0TuOY%+  
available assets 可用资产 i">z8?qF  
available fiscal reserve 现存财政储备 `L"p)5H  
available profit 可用利润 m]-v IUpb  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 x;ICV%g/  
average 平均；平均数；海损 K+h9bI/Sf  
average basic salary 平均基本薪金 DmXDg7y7s  
average consumer expenditure 平均消费开支；一般消费开支 @Q$/eL  
average cost 平均成本 r3c\;Ra7  
average cost of land production 增辟土地平均成本 MuFU?3ovG*  
average daily turnover 平均每日成交额 Ew?/@KAV\  
average daily wage rate 平均每日工资率 |L.~Amd  
average expenditure pattern 平均开支模式 9h3~;Q  
average growth rate 平均增长率 Cdt,//xrz  
average net fixed assets 固定资产平均净值  0'V-  
average of relatives 相对价格平均数 pE(<XD3Q  
average price 平均价格 L6rs9su=7  
average propensity to consume 平均消费倾向；一般消费倾向 {x&jh|f`g  
average propensity to save 平均储蓄倾向；一般储蓄倾向 s!j(nUd/  
average rate 平均率 Eis%)oE  
average revenue 平均收入；平均收益 `jUS{ 3^  
average stock 平均库存；平均存货 sh
Dt&_n  
average yearly rent 平均年租 HjUw[Yz+6  
avoidance of double taxation 避免双重课税 I*vj26qvg  
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 *(\;}JF-  
<_sT]?N#  
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