一些有用的会计术语(也不知道发的地方对不对)A

A: Ov4y%Pj  
A share Ａ股；甲类股份 O[s{ Gk'>  
abatement of tax 减税；减扣免税额 7/ysVWt  
ABN AMRO Bank N.V. 荷兰银行 gp^5#  
above-the-line expenditure 线上项目支出；经常预算支出 iZNts%Y]  
above-the-line receipt 线上项目收入；经常预算收入 xtE_=
5$~  
ABSA Asia Limited 南非联合亚洲有限公司 TI#''XCB5  
absolute change 绝对数值变更 !2A:"2Kys:  
absolute expenditure 实际开支 hMUs" <.  
absolute guideline figure 绝对准则数字 wEE\+3b)  
absolute interest 绝对权益 8a="/J  
absolute order of discharge 绝对破产解除令 ~\.w^*$#Y  
absolute profit margin 绝对利润幅度 P8>d6;o($  
absolute value 实值；绝对值 8XzR wYV  
absolutely vested interest 绝对既得权益
X*39c b(b  
absorbed cost 已吸收成本；已分摊成本 -/cZeQDPb  
absorption 吸收；分摊；合并 7_Z#m (  
absorption rate 吸收率；摊配率；分摊率 ,M6Sy]Aj  
ACB Finance Limited 亚洲商业财务有限公司 V7[zAq  
acceptable form of reciprocity 合理的互惠条件 , GY h9  
acceptable rate 适当利率；适当汇率 qg!|l7e  
acceptance agreement 承兑协议 HATA-M  
acceptance for honour 参加承兑 j!4et;  
acceptor 承兑人；接受人；受票人 T[uiPs/xD  
acceptor for honour 参加承兑人 +~roU{& o  
accident insurance 意外保险 9@52Fg;mj  
Accident Insurance Association of Hong Kong 香港意外保险公会 tqeZ#w7  
accident insurance scheme 意外保险计划 6s\Kt3=  
accident year basis 意外年度基准 W#BM(I  
accommodation 通融；贷款 Y$Y_fjd_  
accommodation bill 通融票据；空头票据 rN<b?KE  
accommodation party 汇票代发人 Z@&Dki  
account balance 帐户余额；帐户结余 xw T%),  
account book 帐簿 k
.^coI5  
account collected in advance 预收款项 dBe`p5Z  
account current book 往来帐簿 1Q4}'0U4  
account of after-acquired property 事后取得的财产报告 )h|gwERj  
account of defaulter 拖欠帐目 )\be2^p  
account payable 应付帐款 ;M#_6Hd?qD  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 YoLx>8  
account receivable 应收帐款 S_v'hlrrT  
account receivable report 应收帐款报表
i|}[A  
account statement 结单；帐单；会计财务报表 EG0auzW?  
account title 帐户名称；会计科目 f=!VsR2o  
accountant's report 会计师报告 ,FMx5$  
Accountant's Report Rules 会计师报告规则 z=_Ef3`M  
accounting and auditing procedure 会计与审计程序；会计与核数程序 E}_[QEY;Y  
Accounting Arrangements 《会计安排》 $w0lrh[+  
accounting basis 会计基础 <~!Hx+j   
accounting by Official Receiver 破产管理署署长呈交的帐目 MR,R}B$  
Accounting Circular 《会计通告》 HJ[/|NZU$  
accounting class 会计类别 r"a5(Q;n  
accounting date 记帐日期；会计结算日期 |),'9  
accounting for money 款项核算 *B\H-lp?  
Accounting Officer 会计主任 xIGfM>uq  
accounting period 会计报告期；会计期 f{i8w!O"~  
accounting policy 会计政策；会计方针 `S.ZS}~!F  
accounting practice 会计惯例 bY2 C]r(n  
accounting principle 会计准则 V8wKAj Ux  
accounting record 会计记录 .tmiQ.  
accounting report 会计报告 saAxGG  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ND,Kldji  
Accounting Society of China 中国会计学会 5"]~oPK  
accounting statement 会计报表 nG,U>)  
accounting system 会计制度；会计系统 c.f"Gv  
accounting transaction 会计事项；帐务交易 7,MS '2nz  
accounting treatment 会计处理 c8M2 ^{O,`  
accounting year 会计年度 #n
O|A\N  
accretion 增值；添加 Za7q$7F7Bc  
accrual 应计项目；应累算数目 ,\d6VBP&  
accrual basis 应计制；权责发生制 j:&4-K};Z`  
accrual basis accounting 应计制会计；权责发生制会计 1s*.A6EP"  
accrue 应累算；应计 +"}=d3E6  
accrued benefit 应累算利益 G633Lm`ri  
accrued charges 应计费用 p!V>XY'N^  
accrued cumulative preference share dividend 应累算的累积优先股股息 j0GMT
ri3  
accrued expenses 应累算费用 ai^4'{#zi  
accrued interest payable 应付利息；应计未付利息 %?hsoj&k  
accrued interest receivable 应收利息；应计未收利息 -MugnB6  
accrued right 累算权益 ,prF6*g+WE  
accruing profit 应累算的利润 H:JLAK  
accumulated fiscal reserve 累积财政储备 <0.$'M~E  
accumulated profit 累积利润；滚存溢利 5P hX"7  
accumulated reserve 累积储备 %tt%`0  
accumulation of surplus income 累积收益盈余 g3sUl&K  
acquired assets 既得资产 oi&Wo'DX  
acquisition 收购；购置；取得 &G>(9  
acquisition cost 购置成本 $]&(7@'qo  
acquisition expenses 购置费用 C#=bW'C  
acquisition of 100% interest 收购全部股权 ";w}3+R  
acquisition of control 取得控制权 HXVBb%pP  
acquisition of fixed assets 购置固定资产 "SoHt]%#  
acquisition of shell “买壳” M4LktR-[  
acquisition price 收购价 uw7{>9  
act of God 天灾 25|8nfeC5  
acting partner 执事合伙人 9>#:/g/  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ;C/bJEgdd  
active partner 积极参与的合伙人 rJ'I>Q~x6  
active trading 交投活跃 ZRUhAp'<qj  
actual circulation 实际流通 /<3<. ~  
actual cost 实际成本 Hj1 EGCA  
actual expenditure 实际开支；实际支出 xg{HQQ|TC  
actual income 实际入息；实际收入；实际收益 &~f3psA  
actual market 现货市场 ~ZlC '  
actual price 现货价；实际价格 [rOaM$3|  
actual profit 实际利润 rn:!dV[  
actual quotation 实盘；实际价位；实际报价 $O:w(U  
actual year basis 按实际年度计算 rt+..t\  
actuals 实货 0gF!!m  
actuarial investigation 精算调查 UU}7U]9u  
actuarial principle 精算原则 w[Ep*-yeI  
actuarial report 精算师报告 r\9TMg`C  
Actuarial Society of Hong Kong 香港精算学会 $ C
jk  
actuarial valuation 精算师估值 @gBE{)Fj  
actuary 精算师 w,jcm;  
ad referendum agreement 暂定协议；有待覆核的协定 1(GHCxA8G  
ad valorem duty 从价税；按值征税 F X1ZG!  
ad valorem duty system 从价税制 snp v z1iS  
ad valorem fee 从价费 ]yX@'f  
ad valorem tariff 从价关税 "n\%_'R\hH  
additional allowance 额外免税额 7yiJ1K<bIt  
additional amount for unexpired risk 未过期风险的额外款额 6j8<Q 2  
additional assessable profit 补加应评税利润 P8gXCX!>U  
additional assessment 补加评税 TQ1WVq }*  
additional commitment 额外承担 .Nx W=79t  
additional commitment vote 额外承担拨款 cf[vf!vi  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {R&ZqEo'D  
additional dependent parent allowance 供养父母额外免税额 gS"Q=ZK"  
additional provision 额外拨款 dyFKxn`,  
additional stamp duty 附加印花税 ; a/cty0Ch  
additional tax 补加税罚款；补加税款 F}rPY:  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ZAg;q#z j  
adjudged bankrupt 被裁定破产 "t&{yBQ0u  
adjudicated bankrupt 裁定破产人 Ew^ @Aq  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 cc>  
adjudication of bankruptcy 裁定破产；宣告破产 JA
n1{<Ky  
adjudication of insolvency 裁定无力偿还债务 _& 4its  
adjusted actual 经调整的实数；调整后的实数 X#+`e+Df  
adjusted current assets 经调整的流动资产；调整后的流动资产 8gmn6dCf  
adjusted figure 经调整的数字；调整后的数额 RyRqH:p)3  
adjusted liabilities 经调整的负债；调整后的负债 {.#zHL ;  
adjusted loss 经调整的亏损；调整后的亏损 U?U(;nSR\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 <e6=% 9  
adjusted profit 经调整的利润；调整后的利润 `h;}3r#R{  
adjusted surplus 经调整的盈余额；调整后的盈余额 z-0:m|=yH  
adjusted value 经调整的价值；调整后的价值 Wm6dQQ;Bj  
adjustment 调整；修订；理算〔保险〕 5&4F,v[zp  
adjustment centre 调剂中心 #cEq_[
yI  
adjustment lag 调整过程的时间差距；调整时差 U=o Z.\  
adjustment mechanism 调整机制 x|apQ6  
adjustment of loss 亏损调整 S[@6Lp3q_  
adjustment process 调整过程；调整程序 .9\Cy4_qSd  
adjustment range 调整幅度 z=?0)e(H,  
administered exchange rate 受管制汇率 T=? bdIl  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 @&/\r 7 '  
administration expenses 行政费用 g+Ph6W  
administration fee 手续费；行政费 mMxHR$2  
administration in bankruptcy 破产管理 ~{ .,8jE  
administration order 遗产管理令 o#d$[oa  
administrator 管理人；遗产管理人 {qAu/ixp  
administrator of the estate 遗产管理人 BpXEK.Xw  
admission of debt 债项承认书 p6blD-v  
admission of proof 接纳债权证明 c=t*I0-OVS  
advance 放贷款项；垫付款项；预支款项；预付款项 nJ# XVlHc  
advance account 暂支帐目；预付款帐户 *Pb.f  
advance compensation 预付补偿金 oBUh]sR{.  
advance from shareholder 股东垫款 > I%zd/q?  
advance pending reimbursement 预支以待日后付还 Rc7.M"wzjX  
advanced economy 先进经济体系 iy 3DX|]  
advancement 预付；预付财产 A[Cg/ +Z  
advances warrant 垫款令 U3q5^{0d/  
advancing 贷出 H5q:z=A  
adverse balance 逆差 S1>Z6  
adverse exchange 逆汇 OX,F09.C  
advertisement addressed to shareholders 在报章刊登的致股东通告 vadM1c*z  
advice for collection 托收通知书 KS>Fl->  
advice of drawing 提款通知书；汇票通知书 uf0^E3H  
advice of payment 付款通知 `
]yK
M0 Z  
Advisory Committee [Securities and Futures Commission] `1p?*9Ssn  
谘询委员会〔证券及期货事务监察委员会〕 }I<N^j=/pO  
Advisory Committee on Diversification 经济多元化谘询委员会 \R;K>c7=  
affidavit 誓章；遗产申报誓章 ?lG;,,jc,W  
affidavit of no receipt 述明无收款的誓章 Hrv),Ce  
affiliate 联号；联营公司；附属公司 rH^/8|}&s  
affiliated company 附属公司；联号；联营公司 9t\ [N/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 #y`k$20"  
affordability 负担能力 3V!x?H$  
African Development Bank [AfDB] 非洲开发银行 'qlxAYw<f  
after-acquired property 事后取得的财产 +wjlAqMQ  
after-hours dealing 市后交易 r2)pAiTM*  
after-tax profit 税后盈利；税后利润；税后溢利 R]fYe#!"  
agency agreement 代理协议 W.GN0(uG  
agency expenses 代理机构的开支 'v`~(9'Rcj  
agency fee 代理费 .kzms  
Agency Law 《代理法》 `i{4cT8:  
agent 代理人；承销人 dTgM"k  
agent of company 公司代理人 6A@Lj*:2m  
agent's fee 代理人费；经纪费 $u-lo|  
aggregate 总计；总数；总体数字 u;{T2T  
aggregate amount 总款额；总额 HO G=c!b  
aggregate assets and liabilities 总体资产与负债 8ST~$!z$  
aggregate at constant price 按固定价格计算的总体数字 -q|*M:R  
aggregate demand 总需求 z'v9j_\  
aggregate gross position 总持仓量 %`N&ti  
aggregate limit 总限额 <X9T-b"$h  
aggregate of salaries tax 合计薪俸税 0I649
9FQ  
aggregate performance 总体表现；总体业绩 EsNk<Ra  
aggregate supply 总体供应 I[a%a!QO  
aggregate surplus 总盈余 } pSt@3o,  
aggregate total 整体总额 >cSi/a,L  
aggregate value 总值；合计价值 &?fvt  
aggregated basis 合计基准 Ld'EABM  
aggregated net chargeable income 合计应课税入息实额 s:G[Em1  
aggregation 合并计算；合计；总和 S@;&U1@h  
aggregation of incomes of husband and wife 夫妇入息合并计算 1_XO3P\  
aggregation of property 财产的总和 }$&);7(w  
agio 差价；贴水 7n$AkzO0  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ENpaaW@!Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment </2,2AV4q*  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 939]8BERt  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment /6A:J]Q_  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 G<Th<JF)Q  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ejDCmD  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 QJniM"8v  
agreement for a settlement 授产协议 Pi^ECSzQu[  
agreement for assignment 转让协议 z1)$  
agreement for sale 售卖协议；买卖协议 knI*-  
agreement for sale and purchase 买卖协议 &8o :  
agreement for the payment of interest 支付利息协议 F?!};~$=Z  
agreement for the repayment of money 还款协议 nDwq!LEx%5  
agreement of reinsurance 再保险协议 o$^O<zL  
Agricultural Bank of China 中国农业银行 (bM)Nd  
air passenger departure tax 飞机乘客离境税 Uv#>d}P  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ZA) SJWwD  
airport tax 机场税 ]wJ}-#Kx  
alcohol duty 酒精税 *tIdp`xT/T  
alienation 让与；让渡；转让 BvNl?A@]A  
alimony 生活费；赡养费 
7/[TE  
All Ordinaries Index [AOI] 所有普通股指数 >}xAg7\^  
all risks 全险；综合险 zWP.1 aA&  
All Sales Record for Stock Market 《股票市场成交报告》 f/$-Nl.  
Allied Capital Resources Limited 新联财务有限公司 \a9D[wk;@  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 8N</Yi|n  
allocation letter 拨款信件 V!jK3vc  
allocation of fund 分配款项；预留款项 $4#=#aKW.  
allocation of profit 利润分配；溢利分配 YqK+F=0  
allocation warrant 拨款令 'Y~8_+J?  
allotment 分配；配股 }L{_xyi>#  
allotment notice 股份配售通知；配股通知 nph7&[xQI  
allotment of shares 股份分配 oP 6.t-<dU  
allowable 可获宽免；免税的 U4 go8  
allowable business loss 可扣除的营业亏损 |>jqH @\P  
allowable expenses 可扣税的支出 {66Q" H"I  
allowance 免税额；津贴；备抵；准备金 Cw9@2E'b  
allowance for debts 债项的免税额 N{0+C?{_  
allowance for depreciation by wear and tear 耗损折旧免税额 Q 37V!  
allowance for funeral expenses 殡殓费的免税额 tk]_QX %  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 vfk7J5y  
allowance for repairs and outgoings 修葺及支出方面的免税额 cQUH%7m  
allowance to debtor 给债务人的津贴 3> n2  
alteration of capital 资本更改 $\JQGic`  
alternate trustee 候补受托人 DKaG?Y,*p  
amalgamation 合并 Q0[CH~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 p4<M|1Z&  
ambit of charges 征税范围；收费范围 OXa5Jg}=  
amended valuation 经修订的估值 hSLwiX~  
American Commodities Exchange 美国商品交易所 7>c 0V&  
American Express Bank Limited 美国运通银行 LRqw\fKk[  
American Stock Exchange 美国证券交易所 xC=3|,U  
amortization 摊销 r7wx?{~ 28  
amount due from banks 存放银行同业的款项 `gBXeG2fn  
amount due from banks abroad 存放海外银行同业的款项 OLd$oxKR  
amount due from holding companies 控股公司欠款 m;$F@JJ  
amount due from local banks 存放本港银行同业的款项 Hz;jJ&S  
amount due to banks 银行同业的存款 KNUMz4  
amount due to banks abroad 海外银行同业的存款 l{D,O?`Av  
amount due to holding companies 控股公司存款 /4f 5s#hR  
amount due to local banks 本港银行同业的存款 y:^>
(l#;  
amount due to outport banks 外埠银行同业的存款 ,~ia$vI}R  
amount for note issue 发行纸币的款额 eaZ)1od  
amount of bond 担保契据的款额 (dGM;Dq8  
amount of consideration 代价款额 qKI4p3&E  
amount of contribution 供款数额 y[
rB"  
amount of indebtedness 负债款额 hD9'`SQ  
amount of principal of the loan 贷款本金额 :g]HB,78  
amount of rates chargeable 应征差饷数额 ~[ ks|  
amount of share capital 股本额 v2W"+QS}u  
amount of sums assured 承保款额 G-Ml+@e>  
amount of variation 变动幅度 BW(DaNt^  
amount of vote 拨款数额 NIXcib"tG  
amount payable 应付款额 >R'VY "\  
amount receivable 应收款额 \I o?ul}za  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 EL)/5-=S  
analysis 分析
07G*M ]  
ancillary risk 附属风险 *t]&b ;=gE  
annual account 周年帐目；周年帐目报表；年度决算；年结 #mz,HK0|aC  
annual accounting date 年结日期 vSHIl"h  
annual allowance 每年免税额；年积金；年度津贴；年津 VQW)qOR9  
annual balance 年度余额 OrKT~JQVC&  
annual disposable income 每年可动用收入 si"mM>e  
annual estimates 周年预算 ;^H+ |&$>  
annual fee 年费 hvv>UC/  
annual general meeting 周年大会 lLwQridFXh  
annual growth rate 年增率；每年增长率 GXvo't@N  
annual long-term supplement 长期个案每年补助金 @gVyLefS6g  
annual pensionable emolument 可供计算退休金的年薪 #t9=qR~"  
annual report 年报 DoPF/m}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Xy(SzJ%  
annual return 周年报表；周年申报表；每年报税表格 }s)&/~6  
Annual Return Rules 《周年报表规则》 FoelOq6  
annual review of consumer prices 每年消费物价回顾 ~D-OL*2  
annual roll-forward basis 逐年延展方式 uD*s^  
annual salary 年薪 />j+7ts  
annual statement 年度报表；年度决算表 N~K)0RETn  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 #+DmH  
annuitant 年金受益人 !6fpMo  
annuity 年金 V/wc[p ~  
annuity contract 年金合约 "GC]E8&>H  
annuity on human life 人寿年金 jX8C2}j  
antecedent debt 先前的债项 ,I:m*.q  
ante-dated cheque 倒填日期支票 CR8r|+(8  
anticipated expenditure 预期开支 GyXs{*  
anticipated net profit 预期纯利 oB}G^t  
anticipated revenue 预期收入 -D^y)  
anti-inflation measure 反通货膨胀措施 &DhA$o
"'  
anti-inflationary stance 反通货膨胀立场 Appz1q  
apparent deficit 表面赤字 GWE0 UO}  
apparent financial solvency 表面偿债能力 'jlXLb  
apparent partner 表面合伙人 aKFA&Xnsl  
application for personal assessment 个人入息课税申请书 |>fS"u  
application of fund 资金应用 2P>za\  
application to release as liquidator and to destruct the books of accounts and documents 5Yibv6:3a  
申请免除清盘人职务及毁灭帐簿与文件 F p=Q$J|  
appointed actuary 委任精算师 C-b%PgA  
appointed auditor 委任核数师；委任审计师 Y>!W&Gtu  
appointed trustee 委任的受托人 [^BUhm3a  
appointer 委任人 Z.OrHg1  
apportioned pro rata 按比例分摊 U:p"IY#%  
apportionment 分配；分摊 AT'$VCYC(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xgw)`>p,W  
apportionment formula 分摊方程式 nXaX=  
apportionment of estate duty 遗产税的分摊 )KhVUFS1  
appraisal 估价；评估 v2X0Px_  
appreciable growth 可观增长 zc~xWy+  
appreciable impact 显着影响 ]f @LhC1x  
appreciable increase 可观增长 !!X9mI|2|  
appreciation 增值；升值 -oT+;2\2  
appreciation against other currencies 相对其他货币升值 ymVd94L  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Pisr&"A  
appreciation tax 增值税 c5+lm}R?  
appropriation 拨款；拨用；拨付 , p=8tf#  
appropriation account 拨款帐目 ^* v{t?u  
Appropriation Bill 拨款法案 *H<g9<Dn  
appropriation-in-aid system 补助拨款办法 f<:SdtG5  
approved assets 核准资产 5
va&N<U  
approved basket stock 认可一篮子证券 V>j`  
approved budget 核准预算 ;mKU>F<V  
approved charitable donation 认可慈善捐款 hg/&[/eodm  
approved charitable institution 认可慈善机构 n\al}KG  
approved currency 核准货币；认可货币 )7mJ+d[  
approved estimates 核准预算 ,$ret@.H  
approved estimates of expenditure 核准开支预算 k3h53QTmC  
approved overseas insurer 核准海外保险人 b'"%  
approved overseas trust company 核准海外信托公司 BjJ
gQ`X  
approved pooled investment fund 核准汇集投资基金 n|2-bRK-  
approved provident fund scheme 认可公积金计划 lXy@Cf  
approved provision 核准拨款 rX d2[pp  
approved redeemable share 核准可赎回股份 3t6'5{  
approved regional stock 认可地区性证券 RWcQT`  
approved retirement scheme 认可退休金计划 p<['FRf"  
approved subordinated loan 核准附属贷款 n.>'&<H>9  
arbitrage 套戥；套汇；套利 t[ocp
;Q  
arbitrageur 套戥者；套汇者 5Cka."bQ  
arbitrary amount 临时款项 1h0ohW  
arrangement 措施；安排；协定 A'R sy6  
arrears 欠款 6_><W"r:]  
arrears of pay 欠付薪酬 +6-!o,(  
arrears of revenue 逾期未收税款；逾期未收的帐项 Z6ex<[`I  
articles of association 组织章程；组织细则；组织章程细则 f^)
nZ:~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 OB@t(KNx*P  
ascertainment of profit 确定利润 1k({(\>qq  
"Asia Clear" “亚洲结算系统” L,GtIZkE  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 NistW+{<  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 X*):N]  
Asian Development Fund [ADF] 亚洲发展基金 r
qo<Xt`  
Asian dollar bond 亚洲美元债券 Db:WAjU  
Asian dollar market 亚洲美元市场 +38P$Koz{r  
Asian dollar rate 亚洲美元利率 9xp ;$14  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ?OdA`!wE  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .H.v c_/  
asked price 沽盘；喊价；索价；卖方报价 "&|2IA  
assessable income 应评税入息 &NnMz9  
assessable loss 应评税亏损 Ro$XbU)  
assessable profit 应评税利润 Q
X|K(`of  
assessable value 应评税值 :AGQkJb  
assessed profit 估定利润 l!'iLq"K(  
assessed value 经评估价值 oI
/ThM`=q  
assessment 评税；评定；估价；评税单 7QFEQ}  
assessment number 评税编号；估价编号 'm:B(N@+  
assessment of additional tax 补加税评税 H:Le^WS  
assessment of performance 业绩评估；实绩评价 c:TP7"vG  
Assessor 评税主任 C[,-1e?  
asset price bubbles 资产价格泡沫 /HD2F_XA  
asset-backed securities 具资产保证的证券 (#`o>G(  
assets accretion 资产增值 Ey%NqOs0#  
assets and liabilities 资产与负债 gC-0je  
assets betterment statement 资产递增表；资产改进表 ;
hDr+&J|  
assets lending 实物放款；有抵押贷款
fXj  
assets of the company passing on the death 死者去世时转移的公司资产 ?^p8]Va%  
assets pledged as security for liabilities 用作负债抵押的资产 -]%@,L^@  
assets portfolio 资产投资组合 (5 hu W7v  
assets price 资产价格 @I:&ozy }=  
assets quality 资产质素 H0 t1& :  
assets realization 资产变现 2Mp;/b!  
assets refinancing arrangement 资产再集资安排 mD3#$E!A1  
assets securitization 资产证券化 M$9h)3(B  
assets situated outside Hong Kong 在香港以外地方的资产 V:18]:  
assets stripping 削减资产；拆卖资产  5<poN)"  
assets value 资产值 HS9U.G>  
assignee 承让人 `Fr$q1qae{  
assignment 转让；转让书；转让契 Hy'&x?F6  
assignment of interest 权益转让 eNb =`  
assignment of letters patent and trade mark 专利证书及商标转让 ~ .-'pdz%  
assignment of property 物业转让；物业转让书 L zC~>Uj  
assignment right 转让权 *1Q?~  
assignor 转让人 jT',+  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 u)-
l
+U.  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 )&K%Me  
associate member 附属会员 |Sm/Uq(c  
associated body corporate 相联法人团体 J.d<5`7  
associated company 相联公司；联属公司 ]vMft?  
associated corporation 相联法团 ,H8Pmn?  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] *6DKUCA/  
公认会计师公会〔英国〕 L\I/2aiE  
Association of Futures Exchange Brokers 香港期货经纪协会 mDUS9>  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 4<|]k?@  
association of underwriters 承保人组织 C4,W[L]4"  
assumption of control 接管 }dCnFZ{K3  
assurance 担保；保险；转易；转易书 =1C9lKm  
assurance of interest 权益的转易 E:AXnnGKO  
at 19XX price 按一九ＸＸ年价格计算 RWYA`  
at a discount 按赔价计算；按贴水价格计算；打折扣 rcCMx"L=  
at a premium 按溢价计算；按升水价格计算 va\cE*,@ns  
at call 通知付款；按通知 G(i/ @>l  
at constant market price 按固定市价计算 `fXcW)  
at constant price 按固定价格计算 ryPzq}#  
at cost 按成本计算 lf 3W:0K  
at current market price 按当时市价计算；按现时市价计算 lUmaNZ  
at current price 按当时价格计算；按现时价格计算 FsjblB3?E  
at factor cost 按要素成本计算；按生产要素成本计算 gueCP+a_  
at money-of-the-day price 按付款当日价格计算 .vg
;K@{  
at or better 按指定或较佳价位〔买卖指令〕 y$rp1||lH  
at par 按面值计算；平价 ~p&sd)  
at sight 见票即付 |yr
}g-m  
at the close 按收市盘 I~,*Rgv/Z  
at the opening 按开市盘 P$Nwf,d2u  
attestation 见证；见证条款 S"*wP[d.9  
at-the-money option 平价期权 S:wmm}XQ  
attorney 受权人；受托代表人 i{.!1i:  
attornment 新拥有人承认书 1QThAFN  
attributable profit 可归属利润 6;Bqu5_Cj  
attributable share value 可归属股份价值 _:J! |'  
Auckland Stock Exchange 奥克兰证券交易所 _ ._'\  
auction 拍卖 gO29:L[t  
auctioneer 拍卖商 ~O!v?2it8q  
audit 审计；核数 UWz<~Vy  
Audit Commission 审计署 ;-59#S&?tB  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] o&zeOJW  
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〕 92EvCtf  
audit review 帐目审查 c(fwl`y!x  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 yo5|~"yZY  
audited account 审计帐目；经审计的帐目 b@Fa|>"_  
audited annual account 经审计的周年帐目 c8h 9  
audited balance sheet 经审计的资产负债表 EyhQjsaT  
auditor 核数师；核数主任；审计师 IsI\T8yfc  
auditor's certificate 核数师证明书；审计师证明书 @<_4Nb  
auditor's report 核数师报告；审计师报告 Gmc
0yRN  
Aussie bond 澳元债券 2!A/]
:[F  
austerity budget 紧缩预算 I/c* ?  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 >
354O6  
Australia All Ordinaries Index 澳洲所有普通股票指数 &@yW<<  
Australian Dollar [AUD] 澳元 uv,t(a.^  
Australian Options Market 澳大利亚期权市场 YkTEAI|i  
Australian Securities Commission 澳洲证券事务监察委员会 w1[F]|  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Xcb\N  
Australian Stock Exchange 澳大利亚证券交易所 "!2Fy-Y  
Austrian Schilling [ATS] 奥地利先令 fU,sn5zZ  
authentication 认证；鉴证 p\Jz<dkN1  
authority to purchase 委托购买证；委购书 Zx@{nVoYe~  
authorization 认可；核准；授权；授权书 k@^)>J^  
authorization by direction 指示授权 2|+**BxHD  
authorization by instruction 指令授权 e(sQgtM6  
authorization by warrant 令状授权 M^a QH/=:"  
authorization of unit trust 单位信托的认可 ACs?
m\$Q  
authorized agent 指定代理人 !RV}dhI  
authorized capital 法定资本 94Z~]C  
authorized clerk 出市员 99vm7"5hQ  
authorized dealer 认可交易商 bPWIf*3#  
authorized financial institution 认可财务机构 bX8Bn0#a+  
authorized fund 认可基金 \59+JLmP4  
authorized fund house 获授权的基金公司；认可基金公司 xI$B",?(  
authorized institution 认可机构 M '[.ay  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 @wbV@  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 z6\Y& {  
authorized insurer 获授权保险人；获认可承保人 5F$W^N  
authorized investment 特准投资项目 w[t!?(![>  
authorized person 获授权人 7i`8 c =.  
authorized representative 获授权代表 sJ,:[  
authorized share capital 法定股本 !ce5pA  
automated quotation system 自动报价系统 ;kY'DKL(  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] s-
[_%  
自动交易系统〔香港期货交易所有限公司〕 3DbS\jja  
automatic adjustment mechanism 自动调整机制 J"# o #~  
automatic adjustment system 自动调整系统 ?Jio9Zr  
Automatic Clearing House 自动票据交换所 Qn_*(CSp  
automatic exchange rates accumulation system 自动化汇率累集系统 1jpcoJ@s  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ; 7k@_  
automatic teller machine [ATM] 自动柜员机 ^<Q+=\h  
autopay 自动转帐 /aP4'U8ov  
available assets 可用资产 =otJf
~  
available fiscal reserve 现存财政储备 8V?O=3<a  
available profit 可用利润 BNL Q]  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Cwl#(;@  
average 平均；平均数；海损 <J!#k@LY]7  
average basic salary 平均基本薪金 jw]~g+x#$  
average consumer expenditure 平均消费开支；一般消费开支 jNBvy1  
average cost 平均成本 9v=5x[fE  
average cost of land production 增辟土地平均成本 ^^1
rjh1I  
average daily turnover 平均每日成交额 T_i]y4dg  
average daily wage rate 平均每日工资率 3!ZndWSHV  
average expenditure pattern 平均开支模式 e4ym6q<6!  
average growth rate 平均增长率 *DcJ).  
average net fixed assets 固定资产平均净值 ,
onOwPz  
average of relatives 相对价格平均数 gZ8n[zxf6  
average price 平均价格 8bd&XieE  
average propensity to consume 平均消费倾向；一般消费倾向 UsP1bh4  
average propensity to save 平均储蓄倾向；一般储蓄倾向 WW\t<O;z  
average rate 平均率 5srj|'ja  
average revenue 平均收入；平均收益 ;Sl]8IZ  
average stock 平均库存；平均存货 9)}Nx>K  
average yearly rent 平均年租 b;A(6^V  
avoidance of double taxation 避免双重课税 >VIb|YA  
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 IWc?E  
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