一些有用的会计术语(也不知道发的地方对不对)A

A: CyWaXp65  
A share Ａ股；甲类股份 A,WZ}v}_  
abatement of tax 减税；减扣免税额 dxz.%a@PW  
ABN AMRO Bank N.V. 荷兰银行 xlhc`wdm  
above-the-line expenditure 线上项目支出；经常预算支出 T#>1$0yv  
above-the-line receipt 线上项目收入；经常预算收入 7GyJmzEE  
ABSA Asia Limited 南非联合亚洲有限公司 @D'NoA@1A  
absolute change 绝对数值变更 )q+Qtz6D  
absolute expenditure 实际开支 =}8:zO 2'{  
absolute guideline figure 绝对准则数字 GfG!CG^%  
absolute interest 绝对权益 z }t{bm  
absolute order of discharge 绝对破产解除令 F74^HQ*J  
absolute profit margin 绝对利润幅度 wM2[i
  
absolute value 实值；绝对值 GadZ!_.f  
absolutely vested interest 绝对既得权益 xe=/T#%  
absorbed cost 已吸收成本；已分摊成本 Lwy9QZL  
absorption 吸收；分摊；合并 P ~sX S  
absorption rate 吸收率；摊配率；分摊率 $@wTc  
ACB Finance Limited 亚洲商业财务有限公司 o1dECLQa  
acceptable form of reciprocity 合理的互惠条件 vz~QR i*  
acceptable rate 适当利率；适当汇率 1TuN  
acceptance agreement 承兑协议 @Yl&Jg2l'  
acceptance for honour 参加承兑 :X66[V&eH  
acceptor 承兑人；接受人；受票人 u4W2{  
acceptor for honour 参加承兑人 "1#piJ  
accident insurance 意外保险 ~boTh  
Accident Insurance Association of Hong Kong 香港意外保险公会 aYmC LLj  
accident insurance scheme 意外保险计划 QoU0>p+2  
accident year basis 意外年度基准 NI1jJfH|l  
accommodation 通融；贷款 Kt 0 3F$  
accommodation bill 通融票据；空头票据 gbl`_t/  
accommodation party 汇票代发人 8}Qmhm`_j=  
account balance 帐户余额；帐户结余 nWyn}+C-  
account book 帐簿 ~.dmfA{  
account collected in advance 预收款项 t/3t69\x  
account current book 往来帐簿 YpGG^;M$  
account of after-acquired property 事后取得的财产报告 SDW_Y^Tb  
account of defaulter 拖欠帐目 E|Q|Nx!6[  
account payable 应付帐款 G(;C~kHX  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 6oQSXB@  
account receivable 应收帐款 -=+@/@nV  
account receivable report 应收帐款报表 {p70( ]v  
account statement 结单；帐单；会计财务报表 G!^}z(Mgi  
account title 帐户名称；会计科目 w7;,+Jq  
accountant's report 会计师报告 Q;'{~!=  
Accountant's Report Rules 会计师报告规则 0fpxr`  
accounting and auditing procedure 会计与审计程序；会计与核数程序 {e1akg.  
Accounting Arrangements 《会计安排》 JIA'3"C  
accounting basis 会计基础 2,3pmb  
accounting by Official Receiver 破产管理署署长呈交的帐目 >@mvb@4*  
Accounting Circular 《会计通告》 DO^K8~]
 
accounting class 会计类别 $?e_l  
accounting date 记帐日期；会计结算日期 +@j@#~=K  
accounting for money 款项核算 JF+E.-fy$  
Accounting Officer 会计主任 {cW%i:  
accounting period 会计报告期；会计期 AMm)E  
accounting policy 会计政策；会计方针 uxKj7!(#  
accounting practice 会计惯例 9A-=T>|of  
accounting principle 会计准则 ISbhC!59  
accounting record 会计记录 '0\v[f{K3G  
accounting report 会计报告 ,f]GOH  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Y >83G`*}b  
Accounting Society of China 中国会计学会 I|SQhbi  
accounting statement 会计报表 XEB1%. p  
accounting system 会计制度；会计系统
';\v:dP  
accounting transaction 会计事项；帐务交易 &t1Uk[  
accounting treatment 会计处理 saj%[Gsy  
accounting year 会计年度 `F^~*FnR,B  
accretion 增值；添加 uE}A-\G  
accrual 应计项目；应累算数目 {tN?)~ZQ  
accrual basis 应计制；权责发生制 WqHsf1?N  
accrual basis accounting 应计制会计；权责发生制会计 %+{[%?xh  
accrue 应累算；应计 N1vPY]8  
accrued benefit 应累算利益 }%@q; "9`  
accrued charges 应计费用 8}^R jMgI  
accrued cumulative preference share dividend 应累算的累积优先股股息 ):c)$$dn  
accrued expenses 应累算费用 !=Hu?F p  
accrued interest payable 应付利息；应计未付利息 e[:i`J2  
accrued interest receivable 应收利息；应计未收利息 V*C%r:5 ,v  
accrued right 累算权益 XuY#EJbZ  
accruing profit 应累算的利润 !I8m(axW  
accumulated fiscal reserve 累积财政储备 v"
LH^!/  
accumulated profit 累积利润；滚存溢利 SFiK_;  
accumulated reserve 累积储备 8(b C.  
accumulation of surplus income 累积收益盈余 KH~o0 W  
acquired assets 既得资产 'Y%@fZf x  
acquisition 收购；购置；取得 4dgo*9  
acquisition cost 购置成本 T|L_+(M{  
acquisition expenses 购置费用 9r efv  
acquisition of 100% interest 收购全部股权 k\NwH?ppu  
acquisition of control 取得控制权 
k
-zkb2  
acquisition of fixed assets 购置固定资产 q9^6A90  
acquisition of shell “买壳” JJ+A+sfdk  
acquisition price 收购价 y;r{0lTB  
act of God 天灾 `> :^c  
acting partner 执事合伙人 Vp.&X 8  
active market 买卖活跃的市场；交投畅旺的市场；旺市 !
UV1OU  
active partner 积极参与的合伙人 I\,m6=q  
active trading 交投活跃 H E'1Wa0r  
actual circulation 实际流通 ?uBZ"^'  
actual cost 实际成本 zBKfaQI,  
actual expenditure 实际开支；实际支出 ?##3E, /"9  
actual income 实际入息；实际收入；实际收益 ?c;T4@mB  
actual market 现货市场 ~hk;OB;  
actual price 现货价；实际价格 E;vF :?|  
actual profit 实际利润 G""L1?  
actual quotation 实盘；实际价位；实际报价 +pefk+  
actual year basis 按实际年度计算 Bc!ZHW*&  
actuals 实货 ; { MK  
actuarial investigation 精算调查
WA$Ug  
actuarial principle 精算原则 r) SG!;X  
actuarial report 精算师报告 8F;f&&L"y  
Actuarial Society of Hong Kong 香港精算学会 yG ,oSp|  
actuarial valuation 精算师估值 K4[XP]\jr  
actuary 精算师 ;GjZvo  
ad referendum agreement 暂定协议；有待覆核的协定 :=J^"c  
ad valorem duty 从价税；按值征税 DJ
:N  
ad valorem duty system 从价税制  el"XD"*  
ad valorem fee 从价费 Hx|<NS0}_  
ad valorem tariff 从价关税 yltzf #%  
additional allowance 额外免税额 |_ADG  
additional amount for unexpired risk 未过期风险的额外款额 8do7`mN  
additional assessable profit 补加应评税利润 P>wDr`*  
additional assessment 补加评税 0]._|Ubn6)  
additional commitment 额外承担 9eh9@~mU"l  
additional commitment vote 额外承担拨款 XeJ|Z)qZ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 `-J$7)d@  
additional dependent parent allowance 供养父母额外免税额 mx ]a@tu  
additional provision 额外拨款 jO9w7u6  
additional stamp duty 附加印花税 ku&m)'  
additional tax 补加税罚款；补加税款 'cpO"d?{  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 -<jd/ 5  
adjudged bankrupt 被裁定破产 !idQ-&  
adjudicated bankrupt 裁定破产人 (3[Lz+W.u  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Z{".(?+}1  
adjudication of bankruptcy 裁定破产；宣告破产 XoZw8cY  
adjudication of insolvency 裁定无力偿还债务 ,o{|W9  
adjusted actual 经调整的实数；调整后的实数 1yg5d9  
adjusted current assets 经调整的流动资产；调整后的流动资产 l[cBDNlrC;  
adjusted figure 经调整的数字；调整后的数额 KBO{g:"  
adjusted liabilities 经调整的负债；调整后的负债 =ll{M{0Q]!  
adjusted loss 经调整的亏损；调整后的亏损 rRK^vfoJ`  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 v6$ }saTX  
adjusted profit 经调整的利润；调整后的利润 "4,Zox{^  
adjusted surplus 经调整的盈余额；调整后的盈余额 Jy?#@/~  
adjusted value 经调整的价值；调整后的价值 (X(296<;  
adjustment 调整；修订；理算〔保险〕 nG+L'SmI  
adjustment centre 调剂中心 wRATe 0'
 
adjustment lag 调整过程的时间差距；调整时差 $zR[2{bg  
adjustment mechanism 调整机制 &AS<2hB  
adjustment of loss 亏损调整 KXS{@/"-B  
adjustment process 调整过程；调整程序 Naqz":%.  
adjustment range 调整幅度 Idzr
QP  
administered exchange rate 受管制汇率 <.N337!  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Y2B",v"  
administration expenses 行政费用 M }H7`
,@I  
administration fee 手续费；行政费 2!y%nkO*  
administration in bankruptcy 破产管理 vvDaL$  
administration order 遗产管理令 
`H7V['
 
administrator 管理人；遗产管理人 4NN81~v 4  
administrator of the estate 遗产管理人 \kQ@G  
admission of debt 债项承认书 )HFl 0[vT  
admission of proof 接纳债权证明 TfFuHzZZ  
advance 放贷款项；垫付款项；预支款项；预付款项 _Q $D6+  
advance account 暂支帐目；预付款帐户 )}KQtkU8:  
advance compensation 预付补偿金 L 2Z9g`>  
advance from shareholder 股东垫款 1,/L&_=_A  
advance pending reimbursement 预支以待日后付还 m$UrY(6d  
advanced economy 先进经济体系 {Yp;R  
advancement 预付；预付财产 .AzGPcJY  
advances warrant 垫款令 5V($|3PI  
advancing 贷出
FV1!IE-}-  
adverse balance 逆差 [HV9KAoA  
adverse exchange 逆汇 a BHV  
advertisement addressed to shareholders 在报章刊登的致股东通告 j+E[[  
advice for collection 托收通知书 F9Bj$`#)  
advice of drawing 提款通知书；汇票通知书 RwR.*?#  
advice of payment 付款通知 R\+O.vX  
Advisory Committee [Securities and Futures Commission] 2S{IZ]  
谘询委员会〔证券及期货事务监察委员会〕 sXmZ0Dv  
Advisory Committee on Diversification 经济多元化谘询委员会 "?yu
^  
affidavit 誓章；遗产申报誓章 2Y2J)5,  
affidavit of no receipt 述明无收款的誓章 GkutS.2G#  
affiliate 联号；联营公司；附属公司 2Y+8!4^L a  
affiliated company 附属公司；联号；联营公司 N)0I+>, ^  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 yU"'h[^  
affordability 负担能力 pR VL}^Rk  
African Development Bank [AfDB] 非洲开发银行 >UQ`@GdafR  
after-acquired property 事后取得的财产 K
ioD/  
after-hours dealing 市后交易 ZYBK'&J4m  
after-tax profit 税后盈利；税后利润；税后溢利 h>l  
agency agreement 代理协议 d:x=g i!  
agency expenses 代理机构的开支 A)X 'We  
agency fee 代理费 "E><:_,\  
Agency Law 《代理法》 6EeUiLd  
agent 代理人；承销人 !{L6 4qI  
agent of company 公司代理人 S(5aJ[7Zm  
agent's fee 代理人费；经纪费 F%v?,`_&I  
aggregate 总计；总数；总体数字 OFtAT@=O  
aggregate amount 总款额；总额 'za4c4b*u  
aggregate assets and liabilities 总体资产与负债 :<`hsKy&  
aggregate at constant price 按固定价格计算的总体数字 'aWzam>  
aggregate demand 总需求 <<Fk[qMA  
aggregate gross position 总持仓量 2yFXX9!@  
aggregate limit 总限额 4/rdr80  
aggregate of salaries tax 合计薪俸税 n<x NE%  
aggregate performance 总体表现；总体业绩 &>!WhC16  
aggregate supply 总体供应 >H,t^i}@  
aggregate surplus 总盈余 in^Rf` "  
aggregate total 整体总额 x4HVB  
aggregate value 总值；合计价值 )$wX~k  
aggregated basis 合计基准 g!k'tizYD  
aggregated net chargeable income 合计应课税入息实额
mB:I8g7  
aggregation 合并计算；合计；总和 m>@$T x  
aggregation of incomes of husband and wife 夫妇入息合并计算 CDz-IQi  
aggregation of property 财产的总和 n-cz xq%n  
agio 差价；贴水 Xu1tN9:oE  
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》 h.\9a3B:r  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment f"0{e9O]2  
《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》 o~I
m5j],*  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
mh4NZ @;  
《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》 #hBDOXHPf  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment qP"<vZ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 *+E9@r=HF  
agreement for a settlement 授产协议 D\:~G}M  
agreement for assignment 转让协议 sf|[oD  
agreement for sale 售卖协议；买卖协议 quB.A7~^=  
agreement for sale and purchase 买卖协议 CVi3nS5Yl  
agreement for the payment of interest 支付利息协议 ;tR,w   
agreement for the repayment of money 还款协议 D [#1~M  
agreement of reinsurance 再保险协议 qYMTud[Vf  
Agricultural Bank of China 中国农业银行 A3UC=z<y  
air passenger departure tax 飞机乘客离境税 iG[an*#X  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 JvHGu&Nr!  
airport tax 机场税 y`~[R7E  
alcohol duty 酒精税 ((U-JeFW   
alienation 让与；让渡；转让 S> f8j?n  
alimony 生活费；赡养费 sQT0y(
FW  
All Ordinaries Index [AOI] 所有普通股指数 T1@]:`&  
all risks 全险；综合险 YdgaZJs  
All Sales Record for Stock Market 《股票市场成交报告》 j
HOE%  
Allied Capital Resources Limited 新联财务有限公司 Q6cF<L`bW  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 V9 pKbX  
allocation letter 拨款信件 v:YW[THre  
allocation of fund 分配款项；预留款项 ]hBp elKJ  
allocation of profit 利润分配；溢利分配 nnU &R  
allocation warrant 拨款令 B=:7N;BT  
allotment 分配；配股 cD6$C31Y]  
allotment notice 股份配售通知；配股通知 @x>J-Owd]J  
allotment of shares 股份分配 a9ab>2G?FR  
allowable 可获宽免；免税的 i%+p\eeq*  
allowable business loss 可扣除的营业亏损 y@|gG&f T  
allowable expenses 可扣税的支出 NhxTSyT"t  
allowance 免税额；津贴；备抵；准备金 H\
f.a R=  
allowance for debts 债项的免税额 -Kj^ l3w  
allowance for depreciation by wear and tear 耗损折旧免税额 [Ng#/QXk{  
allowance for funeral expenses 殡殓费的免税额 o)P'H"Ki  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Y9TaU]7]  
allowance for repairs and outgoings 修葺及支出方面的免税额 [T;0vv8  
allowance to debtor 给债务人的津贴 O)'Bx=S4Ke  
alteration of capital 资本更改 pI>i1f=W  
alternate trustee 候补受托人 m
CFScT  
amalgamation 合并 `N~;X~XFk  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 npH2&6Yhi^  
ambit of charges 征税范围；收费范围 uvK1gJrA)  
amended valuation 经修订的估值 R}Ih~zw  
American Commodities Exchange 美国商品交易所 |wKC9O@%  
American Express Bank Limited 美国运通银行 CQo<}}-o  
American Stock Exchange 美国证券交易所 %Ot22a  
amortization 摊销 9L}=xX`>?  
amount due from banks 存放银行同业的款项 i#t)tM
"  
amount due from banks abroad 存放海外银行同业的款项 -E4e8'P;5  
amount due from holding companies 控股公司欠款 1/Pou)D  
amount due from local banks 存放本港银行同业的款项 \c&%F=1+*  
amount due to banks 银行同业的存款 ?hh
4M  
amount due to banks abroad 海外银行同业的存款 g4WN+y`  
amount due to holding companies 控股公司存款 ZB'/DO=i  
amount due to local banks 本港银行同业的存款 .`84Y
 
amount due to outport banks 外埠银行同业的存款 \: H&.VQ"  
amount for note issue 发行纸币的款额 "CdL?(  
amount of bond 担保契据的款额 _5vAnt*  
amount of consideration 代价款额 We#u-#k_O  
amount of contribution 供款数额 [N
}:Di,S  
amount of indebtedness 负债款额 )5r*2I  
amount of principal of the loan 贷款本金额 uL^Qtmm>M  
amount of rates chargeable 应征差饷数额 igp[cFN  
amount of share capital 股本额 'aQ"&GX@  
amount of sums assured 承保款额 NhyVX%qt:  
amount of variation 变动幅度 <im BFw  
amount of vote 拨款数额 yz}Agc4.I  
amount payable 应付款额 F:.rb Ei  
amount receivable 应收款额 (gQ^jmZPG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 DFKU?#R  
analysis 分析 c|[:vin  
ancillary risk 附属风险 he0KzwBF  
annual account 周年帐目；周年帐目报表；年度决算；年结 !HM|~G7  
annual accounting date 年结日期 )miY>7K  
annual allowance 每年免税额；年积金；年度津贴；年津 9 veq  
annual balance 年度余额 7hq*+e  
annual disposable income 每年可动用收入 66x>*  
annual estimates 周年预算 +A 6xY  
annual fee 年费  T|NNd1>  
annual general meeting 周年大会 `MAluu+b  
annual growth rate 年增率；每年增长率 >-YP

CW  
annual long-term supplement 长期个案每年补助金 CwQgA%)!i  
annual pensionable emolument 可供计算退休金的年薪 d]0.6T1[K  
annual report 年报 q;a`*gX^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "8wRxDr+  
annual return 周年报表；周年申报表；每年报税表格 `s (A&=g\  
Annual Return Rules 《周年报表规则》 .'C$w1[w  
annual review of consumer prices 每年消费物价回顾 &Avd  
annual roll-forward basis 逐年延展方式 W$7db%qFx  
annual salary 年薪 ID"'`DKxe  
annual statement 年度报表；年度决算表 wSHE~Xx  
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 )A9K
9pZj  
annuitant 年金受益人 D.H$4[u;j  
annuity 年金 wt4uzg8  
annuity contract 年金合约 |;o#-YosP  
annuity on human life 人寿年金 rxu 6 #v F  
antecedent debt 先前的债项 ,vEwck#  
ante-dated cheque 倒填日期支票 &B\tcF  
anticipated expenditure 预期开支 F gM<2$h  
anticipated net profit 预期纯利 _D:#M  
anticipated revenue 预期收入 Z-`j)3Y  
anti-inflation measure 反通货膨胀措施 JnCp'`  
anti-inflationary stance 反通货膨胀立场 ]%jlaXb  
apparent deficit 表面赤字 (i^3Lw :  
apparent financial solvency 表面偿债能力 [L 0`B9TD~  
apparent partner 表面合伙人 ps1ndGp~#  
application for personal assessment 个人入息课税申请书 B5>h@p-UV  
application of fund 资金应用 h4x*C=?A  
application to release as liquidator and to destruct the books of accounts and documents E(A7DXzbR  
申请免除清盘人职务及毁灭帐簿与文件 mw9;LNi\D  
appointed actuary 委任精算师 z5PFppSQ  
appointed auditor 委任核数师；委任审计师 GUJ[2/V~A  
appointed trustee 委任的受托人 sZ #Ck"n  
appointer 委任人 *joy%F  
apportioned pro rata 按比例分摊 uBI?nv,  
apportionment 分配；分摊 A-e#&pJ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 r- 0BLq]~{  
apportionment formula 分摊方程式 i|PQNhUe  
apportionment of estate duty 遗产税的分摊 AK\X{>$a!  
appraisal 估价；评估 jZu">Eh,  
appreciable growth 可观增长 YHN@?}T()  
appreciable impact 显着影响 = R|?LOEK+  
appreciable increase 可观增长 )=TD}Xb  
appreciation 增值；升值 /NCEZ@2BN,  
appreciation against other currencies 相对其他货币升值 j?D=Ij"o  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
[$)C(1zY  
appreciation tax 增值税 [@Y<:6  
appropriation 拨款；拨用；拨付 de
Srs:.  
appropriation account 拨款帐目 m`!C|?hu  
Appropriation Bill 拨款法案 bj4cW\b(  
appropriation-in-aid system 补助拨款办法 _y&m4Vuu  
approved assets 核准资产 %;kr%%t%  
approved basket stock 认可一篮子证券 )NJD+yQ%  
approved budget 核准预算 z5-vx`  
approved charitable donation 认可慈善捐款 R,CFU l7Q  
approved charitable institution 认可慈善机构 L6yRN>5aE  
approved currency 核准货币；认可货币 ucQ2/B#'4l  
approved estimates 核准预算 Mw2?U>h1  
approved estimates of expenditure 核准开支预算 -M}#-qwf  
approved overseas insurer 核准海外保险人 ;u!qu$O  
approved overseas trust company 核准海外信托公司 0Qvbc}KP8  
approved pooled investment fund 核准汇集投资基金 4*W ??(=j  
approved provident fund scheme 认可公积金计划 Uj&2'>MJ$  
approved provision 核准拨款 B Jp\a7`;  
approved redeemable share 核准可赎回股份 ?1JVzZ4H  
approved regional stock 认可地区性证券 @K/}Ob4   
approved retirement scheme 认可退休金计划 =vLeOX  
approved subordinated loan 核准附属贷款 \tTZN  
arbitrage 套戥；套汇；套利 =8S*t
5  
arbitrageur 套戥者；套汇者 =,&PD(.  
arbitrary amount 临时款项 +h^>?U,  
arrangement 措施；安排；协定 | Zx  
arrears 欠款 X=)Ue  
arrears of pay 欠付薪酬 "M5P-l$p}  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~TwjcI*/  
articles of association 组织章程；组织细则；组织章程细则 tj

c3;9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 P]:r'^Yn  
ascertainment of profit 确定利润 44 ,:@  
"Asia Clear" “亚洲结算系统” _#xS
1sD  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @Y+YN;57  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 p@]\N  
Asian Development Fund [ADF] 亚洲发展基金 IBWUXG;  
Asian dollar bond 亚洲美元债券 z/u;afB9q  
Asian dollar market 亚洲美元市场 {Y-<#U~iH  
Asian dollar rate 亚洲美元利率 6}"P m  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 AFO g*{1  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 }
z6@Z#%q  
asked price 沽盘；喊价；索价；卖方报价 ;Ut0tm  
assessable income 应评税入息 <R
Y5ZP  
assessable loss 应评税亏损 :5hKE(3Q  
assessable profit 应评税利润 bI.LE/yk  
assessable value 应评税值 K5gh7  
assessed profit 估定利润 ^T`)ltI]V  
assessed value 经评估价值 Xwy0dXk
o  
assessment 评税；评定；估价；评税单 <4SY'-w  
assessment number 评税编号；估价编号 IMLk{y%6  
assessment of additional tax 补加税评税 O\;Z4qn2=  
assessment of performance 业绩评估；实绩评价 d;O16xcM/  
Assessor 评税主任 GlYNC&,VL  
asset price bubbles 资产价格泡沫 -
C]RFlV  
asset-backed securities 具资产保证的证券 (&R/ns~  
assets accretion 资产增值 ei)ljvvmHP  
assets and liabilities 资产与负债 D+?/MrP  
assets betterment statement 资产递增表；资产改进表 4eTfb  
assets lending 实物放款；有抵押贷款
s>(OK.o  
assets of the company passing on the death 死者去世时转移的公司资产 Xdj` $/RI  
assets pledged as security for liabilities 用作负债抵押的资产 >2tQ')%DJ  
assets portfolio 资产投资组合 '"&M4.J{  
assets price 资产价格 qeLfO  
assets quality 资产质素 x!GHUz*:uz  
assets realization 资产变现 (hej
 3;W  
assets refinancing arrangement 资产再集资安排 
"Mzb  
assets securitization 资产证券化 c}GmS@  
assets situated outside Hong Kong 在香港以外地方的资产 k4jZu?\C]  
assets stripping 削减资产；拆卖资产 WrH7tz  
assets value 资产值  4b]/2H  
assignee 承让人 \U $'3M  
assignment 转让；转让书；转让契 [:<CgU9C  
assignment of interest 权益转让 KM$Lu2
  
assignment of letters patent and trade mark 专利证书及商标转让 /NfuR$oMd  
assignment of property 物业转让；物业转让书 }SYR)eE\  
assignment right 转让权 /.r|ron:e  
assignor 转让人 |kJ'FZZd  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 =W'a6)WE  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 3Ob"R%Yo  
associate member 附属会员 vI3L <[W  
associated body corporate 相联法人团体 i"mN0%  
associated company 相联公司；联属公司 i[1K~yXq:  
associated corporation 相联法团 a^_\#,}  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 0nUcUdIf+  
公认会计师公会〔英国〕 F#_J
cEE  
Association of Futures Exchange Brokers 香港期货经纪协会 U@21N3_@_  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 \M0-$&[+Z  
association of underwriters 承保人组织 P34UD:  
assumption of control 接管 7(cRm$)L  
assurance 担保；保险；转易；转易书 1!_$HA  
assurance of interest 权益的转易 !$
N^Ak5#  
at 19XX price 按一九ＸＸ年价格计算 {`,dWjy{%  
at a discount 按赔价计算；按贴水价格计算；打折扣 _/Ky;p.  
at a premium 按溢价计算；按升水价格计算 Xkcy~e  
at call 通知付款；按通知  tKOTQ8i4  
at constant market price 按固定市价计算 vYQ0e:P  
at constant price 按固定价格计算 $SAq/VHI1]  
at cost 按成本计算 @9_H4V  
at current market price 按当时市价计算；按现时市价计算 wdg,dk9e$  
at current price 按当时价格计算；按现时价格计算 =K'X:UM  
at factor cost 按要素成本计算；按生产要素成本计算 AjBwj5K  
at money-of-the-day price 按付款当日价格计算 _N!L?b83P  
at or better 按指定或较佳价位〔买卖指令〕 C+ar]Vi
 
at par 按面值计算；平价 " &2Kvsz  
at sight 见票即付 "D#+:ix8G|  
at the close 按收市盘 91%QO?hz  
at the opening 按开市盘 BSt^QH-'  
attestation 见证；见证条款 KZoIjK]  
at-the-money option 平价期权 ~I[Z2&I  
attorney 受权人；受托代表人 "TW%-67  
attornment 新拥有人承认书 KMC]<  
attributable profit 可归属利润 rTTde^^_  
attributable share value 可归属股份价值 iAD'MB  
Auckland Stock Exchange 奥克兰证券交易所 6.%M:j00E  
auction 拍卖 Xg+Eeg#  
auctioneer 拍卖商 xgoG>~F  
audit 审计；核数 | 4/'~cYV  
Audit Commission 审计署 !9A6DWAE$  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] `-@8IZ7  
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〕 -P
XRd)~  
audit review 帐目审查 q"){PRTm/  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 O[%"zO"S  
audited account 审计帐目；经审计的帐目 &V/n!|q<H  
audited annual account 经审计的周年帐目 vbEAd)*S  
audited balance sheet 经审计的资产负债表 /}+VH_N1  
auditor 核数师；核数主任；审计师 \Ps}1)wT  
auditor's certificate 核数师证明书；审计师证明书 ; kP
x@C   
auditor's report 核数师报告；审计师报告 k1Z"Qmz  
Aussie bond 澳元债券 f_A'.oq+  
austerity budget 紧缩预算 }AfX
0[!O  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 j9Qd 45  
Australia All Ordinaries Index 澳洲所有普通股票指数 `
pr$l  
Australian Dollar [AUD] 澳元 7#/->Y  
Australian Options Market 澳大利亚期权市场 a#3+PB#  
Australian Securities Commission 澳洲证券事务监察委员会 #r5IwyL  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 (gW#T\Eln  
Australian Stock Exchange 澳大利亚证券交易所 wW2b?b{*Z  
Austrian Schilling [ATS] 奥地利先令 "&h{+DHS  
authentication 认证；鉴证 co!o+jP  
authority to purchase 委托购买证；委购书 s<3cvF<  
authorization 认可；核准；授权；授权书 Hq<Sg4nz  
authorization by direction 指示授权 SURbH;[  
authorization by instruction 指令授权 9*s''=  
authorization by warrant 令状授权 dH]0(aJ  
authorization of unit trust 单位信托的认可 Z;M}.'BE  
authorized agent 指定代理人 FuqMT`  
authorized capital 法定资本 {qxFRi#\k  
authorized clerk 出市员 j v9DQr  
authorized dealer 认可交易商 Dp1FX"
a)  
authorized financial institution 认可财务机构 VpmwN`  
authorized fund 认可基金 gbvM2  
authorized fund house 获授权的基金公司；认可基金公司 _0HCtx ;  
authorized institution 认可机构 R1'tW=  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 kyV!ATL1F  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 vh+ ' W  
authorized insurer 获授权保险人；获认可承保人 e!V3/*F  
authorized investment 特准投资项目 #6
3)I9>  
authorized person 获授权人 117`=9F  
authorized representative 获授权代表 *xHj*  
authorized share capital 法定股本 =AaTn::e/  
automated quotation system 自动报价系统 4pU|BL\j  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] :+?eF^5  
自动交易系统〔香港期货交易所有限公司〕 m@(8-_  
automatic adjustment mechanism 自动调整机制 |#OMrP+oi  
automatic adjustment system 自动调整系统 sA^_I6>M"  
Automatic Clearing House 自动票据交换所 j&
6O1  
automatic exchange rates accumulation system 自动化汇率累集系统 {7EnM1]  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 wY$'KmNW  
automatic teller machine [ATM] 自动柜员机 T2EQQFs  
autopay 自动转帐 Pv-El+e!  
available assets 可用资产 [\i0@  
available fiscal reserve 现存财政储备 |76G#K~<X  
available profit 可用利润 6f=,$:S$  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ~HW8mly'  
average 平均；平均数；海损 dP[vXhc  
average basic salary 平均基本薪金 0EWov~Y?  
average consumer expenditure 平均消费开支；一般消费开支 AQ}(v,DOb  
average cost 平均成本 &P2tzY'  
average cost of land production 增辟土地平均成本 Q4~/Tl;  
average daily turnover 平均每日成交额 [Eq7!_3  
average daily wage rate 平均每日工资率
|A .U~P):  
average expenditure pattern 平均开支模式 {TmrWFo  
average growth rate 平均增长率 n,,hE_  
average net fixed assets 固定资产平均净值 zY11.!2  
average of relatives 相对价格平均数 ~Qg:_ @@\  
average price 平均价格 |ZJ<J)y  
average propensity to consume 平均消费倾向；一般消费倾向 D./!/>@f  
average propensity to save 平均储蓄倾向；一般储蓄倾向 m!'moumL;  
average rate 平均率 *U<l$gajq  
average revenue 平均收入；平均收益 $!?tJ@{  
average stock 平均库存；平均存货 2il)@&^  
average yearly rent 平均年租 %R|_o<(#MJ  
avoidance of double taxation 避免双重课税 L>trLD1pt  
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 SRP.Mqg9  
Q4H(JD1f)  
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