一些有用的会计术语(也不知道发的地方对不对)A

A: 3_atv'I  
A share Ａ股；甲类股份 ?CS jn  
abatement of tax 减税；减扣免税额 kCR)k=*  
ABN AMRO Bank N.V. 荷兰银行 FGOa!G  
above-the-line expenditure 线上项目支出；经常预算支出 1>*]jj}  
above-the-line receipt 线上项目收入；经常预算收入 {zGIQG9  
ABSA Asia Limited 南非联合亚洲有限公司 OvPy+I  
absolute change 绝对数值变更 V=|^r?  
absolute expenditure 实际开支 rI}E2J  
absolute guideline figure 绝对准则数字 &F}1\6{fL  
absolute interest 绝对权益 &bJ98Nxl  
absolute order of discharge 绝对破产解除令 k~Pm.@,3o  
absolute profit margin 绝对利润幅度 zJMKgw,i*  
absolute value 实值；绝对值 l\^q7cXG  
absolutely vested interest 绝对既得权益 LeW.uh3.  
absorbed cost 已吸收成本；已分摊成本 e![Q1!r  
absorption 吸收；分摊；合并 lq@Vb{Z  
absorption rate 吸收率；摊配率；分摊率 AEwb'  
ACB Finance Limited 亚洲商业财务有限公司 {K'SOhH4?  
acceptable form of reciprocity 合理的互惠条件 8mA6l0  
acceptable rate 适当利率；适当汇率 F$ .j|C1a  
acceptance agreement 承兑协议 04;y%~,}U/  
acceptance for honour 参加承兑 S'-<p<;D\B  
acceptor 承兑人；接受人；受票人 B>?Y("E  
acceptor for honour 参加承兑人 &Jj> jCg  
accident insurance 意外保险 E|9LUPcb  
Accident Insurance Association of Hong Kong 香港意外保险公会 .bl0w"c^qq  
accident insurance scheme 意外保险计划 g]xZ^M+  
accident year basis 意外年度基准 6\,^MI  
accommodation 通融；贷款 t%z7#}9$  
accommodation bill 通融票据；空头票据 IQ{Xj3;?y  
accommodation party 汇票代发人 V8&/O)}o  
account balance 帐户余额；帐户结余 MatC2-aV1  
account book 帐簿 bT-G<h*M  
account collected in advance 预收款项 (?\ZN+V)  
account current book 往来帐簿 4Sg!NPuu7&  
account of after-acquired property 事后取得的财产报告 cM4?Ggn  
account of defaulter 拖欠帐目 +>qBK}`  
account payable 应付帐款 "tIf$z  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 savz>E&  
account receivable 应收帐款 FA^x|C=$  
account receivable report 应收帐款报表 5 J|;RtcR  
account statement 结单；帐单；会计财务报表 gSj-~kP  
account title 帐户名称；会计科目 CHpDzG>]4  
accountant's report 会计师报告 sW2LNE  
Accountant's Report Rules 会计师报告规则 `^J~^Z7Y-  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,H[AC}z2X  
Accounting Arrangements 《会计安排》 0D#!!r ;  
accounting basis 会计基础 &`L5UX  
accounting by Official Receiver 破产管理署署长呈交的帐目 s*CKFEb#  
Accounting Circular 《会计通告》 K=5_jE^e  
accounting class 会计类别 vB4cdW 2#3  
accounting date 记帐日期；会计结算日期 ap%o\&T;  
accounting for money 款项核算 ]bnxOk  
Accounting Officer 会计主任 Ql*/{#$  
accounting period 会计报告期；会计期 z3*G(,  
accounting policy 会计政策；会计方针 =w A< F  
accounting practice 会计惯例 mFF]d  
accounting principle 会计准则 3/rvSR!  
accounting record 会计记录 Sw1]]-Es  
accounting report 会计报告 N~>?w#?J  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 CJKH"'u3^  
Accounting Society of China 中国会计学会 A}y1v;FB  
accounting statement 会计报表 c0G/irK  
accounting system 会计制度；会计系统 deT
bvl  
accounting transaction 会计事项；帐务交易 >qF KXzI  
accounting treatment 会计处理 g[M@  
accounting year 会计年度 u}%&LI`.  
accretion 增值；添加 <uTsXv  
accrual 应计项目；应累算数目 $
Qy
(ed  
accrual basis 应计制；权责发生制 8]?1gDS|9O  
accrual basis accounting 应计制会计；权责发生制会计 W=EO=}l#  
accrue 应累算；应计 UiZ61lw  
accrued benefit 应累算利益 <Ab:yD`K!  
accrued charges 应计费用 (Z"Xp{u  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~$\j$/A8/  
accrued expenses 应累算费用 1UM]$$:i  
accrued interest payable 应付利息；应计未付利息 #8z\i2I  
accrued interest receivable 应收利息；应计未收利息 d}o1 j  
accrued right 累算权益 `f'
q
/  
accruing profit 应累算的利润 fd,~Yj$R?  
accumulated fiscal reserve 累积财政储备 oM7^h3R  
accumulated profit 累积利润；滚存溢利 |(P;2q4>  
accumulated reserve 累积储备 ;W+-x]O  
accumulation of surplus income 累积收益盈余 Z
],"<[E  
acquired assets 既得资产 }\0"gM  
acquisition 收购；购置；取得 b/K&8C,c  
acquisition cost 购置成本 YqJIp. Z  
acquisition expenses 购置费用 ^w12k2a  
acquisition of 100% interest 收购全部股权 KncoIw  
acquisition of control 取得控制权 \QM
Ska>  
acquisition of fixed assets 购置固定资产 ?@#}%<yEq  
acquisition of shell “买壳” Ys_YjlMIbl  
acquisition price 收购价  yY| .  
act of God 天灾 3QHZC0AY  
acting partner 执事合伙人 ^r& {V"l]  
active market 买卖活跃的市场；交投畅旺的市场；旺市 R]Yhuo9,&n  
active partner 积极参与的合伙人 =5|5j!
i=q  
active trading 交投活跃 7}x-({bqy  
actual circulation 实际流通 )ED[cYGx  
actual cost 实际成本 Pj
P%,-@1  
actual expenditure 实际开支；实际支出 =0)^![y]v  
actual income 实际入息；实际收入；实际收益 2>!ykUw^O  
actual market 现货市场 m5p~>]}fYF  
actual price 现货价；实际价格 @Hf}PBb  
actual profit 实际利润 k`AJ$\=  
actual quotation 实盘；实际价位；实际报价 >gSerDH8\  
actual year basis 按实际年度计算 $F-XXBp  
actuals 实货 )g --=w3  
actuarial investigation 精算调查 &rd(q'Vi  
actuarial principle 精算原则 $~YuS_sYg  
actuarial report 精算师报告 Qm.kXlsDI  
Actuarial Society of Hong Kong 香港精算学会 bvx:R
~E$  
actuarial valuation 精算师估值 heKI<[8l  
actuary 精算师 !:t9{z{Ixg  
ad referendum agreement 暂定协议；有待覆核的协定 3-R3Qlr  
ad valorem duty 从价税；按值征税 [dJ\|=  
ad valorem duty system 从价税制 =e;wEf%`  
ad valorem fee 从价费 'JMa2/7CG  
ad valorem tariff 从价关税 bevT`D  
additional allowance 额外免税额 }m H>lN  
additional amount for unexpired risk 未过期风险的额外款额 \$C4H  
additional assessable profit 补加应评税利润 ^8
m+*t  
additional assessment 补加评税 W =zG  
additional commitment 额外承担 jyGVbno
`  
additional commitment vote 额外承担拨款 E%^28}dN  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 yx
2.7h3  
additional dependent parent allowance 供养父母额外免税额 i4I0oRp  
additional provision 额外拨款 MP,*W
}@  
additional stamp duty 附加印花税 fI1
;&{f   
additional tax 补加税罚款；补加税款 Du>HF;Fv  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 3I5WD
uq  
adjudged bankrupt 被裁定破产 OVyy}1Hx  
adjudicated bankrupt 裁定破产人 88>Uu!M=f  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Z~(XyaN  
adjudication of bankruptcy 裁定破产；宣告破产 JLu0;XVK  
adjudication of insolvency 裁定无力偿还债务 Ln_l>X6j51  
adjusted actual 经调整的实数；调整后的实数 j1F+,   
adjusted current assets 经调整的流动资产；调整后的流动资产 %-l:_A  
adjusted figure 经调整的数字；调整后的数额 |&Pl4P  
adjusted liabilities 经调整的负债；调整后的负债 OD]J@m  
adjusted loss 经调整的亏损；调整后的亏损 "AouiZkh  
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 a+/|O*>#  
adjusted profit 经调整的利润；调整后的利润 X6.O;  
adjusted surplus 经调整的盈余额；调整后的盈余额 :xPvEK[B7  
adjusted value 经调整的价值；调整后的价值 w4'K2 7  
adjustment 调整；修订；理算〔保险〕 qYiAwK$  
adjustment centre 调剂中心 r(i)9RI+(  
adjustment lag 调整过程的时间差距；调整时差 5G!U'.gr  
adjustment mechanism 调整机制 f4S@lyYF  
adjustment of loss 亏损调整 {{3H\ rR  
adjustment process 调整过程；调整程序 GX)QIe~;qJ  
adjustment range 调整幅度 g8+,wSE  
administered exchange rate 受管制汇率 zb/Xfu.)?6  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 @(c<av?  
administration expenses 行政费用 @S7=6RKa[  
administration fee 手续费；行政费 H040-Q;S'  
administration in bankruptcy 破产管理 =BS'oBn^6  
administration order 遗产管理令 XQOprIJ U  
administrator 管理人；遗产管理人 SSLshY~d  
administrator of the estate 遗产管理人 ['emP1g~  
admission of debt 债项承认书 %h"< IA S.  
admission of proof 接纳债权证明 ({KAh?  
advance 放贷款项；垫付款项；预支款项；预付款项  _)E8XyzF  
advance account 暂支帐目；预付款帐户 qm=F6*@}  
advance compensation 预付补偿金 0xUj#)  
advance from shareholder 股东垫款 {,FeNf46  
advance pending reimbursement 预支以待日后付还 " B{0-H+  
advanced economy 先进经济体系 4p8jV*:@{  
advancement 预付；预付财产 23$hwr&G\  
advances warrant 垫款令 |u"R(7N*  
advancing 贷出 0juIkN#  
adverse balance 逆差 )m8>w6"  
adverse exchange 逆汇 rp#*uV9;  
advertisement addressed to shareholders 在报章刊登的致股东通告 X&s\_jQ  
advice for collection 托收通知书 R0mT/h2  
advice of drawing 提款通知书；汇票通知书 &H1D!N  
advice of payment 付款通知 H}V*<mgw  
Advisory Committee [Securities and Futures Commission] $Q?G
*@y  
谘询委员会〔证券及期货事务监察委员会〕 Zfv(\SI  
Advisory Committee on Diversification 经济多元化谘询委员会 s66XdM  
affidavit 誓章；遗产申报誓章 ~cBc&u:"  
affidavit of no receipt 述明无收款的誓章 sK-|xU.  
affiliate 联号；联营公司；附属公司 jL+}F/~r  
affiliated company 附属公司；联号；联营公司 'uACoME@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 0a6@HwO  
affordability 负担能力 0^.4eX:E_  
African Development Bank [AfDB] 非洲开发银行 +N$7=oGC  
after-acquired property 事后取得的财产 UT<bv}(J  
after-hours dealing 市后交易 Qz)8eIO:  
after-tax profit 税后盈利；税后利润；税后溢利 7Y|>xx=v  
agency agreement 代理协议 $a*Q).^  
agency expenses 代理机构的开支 c9TAV,/fF*  
agency fee 代理费 bNjaCK<  
Agency Law 《代理法》 fC GDL6E  
agent 代理人；承销人 J5p!-N`NS  
agent of company 公司代理人 ,35:Srf|  
agent's fee 代理人费；经纪费 }0*ra37z>  
aggregate 总计；总数；总体数字 sq(Ar(L<  
aggregate amount 总款额；总额 E'S;4B5?  
aggregate assets and liabilities 总体资产与负债 dh;M
pE  
aggregate at constant price 按固定价格计算的总体数字 0 ,Qj:  
aggregate demand 总需求 y?z_^ppj  
aggregate gross position 总持仓量 gVA}?t;  
aggregate limit 总限额 ws2j:B  
aggregate of salaries tax 合计薪俸税 J=SB/8tQ)T  
aggregate performance 总体表现；总体业绩 a-A+.7  
aggregate supply 总体供应 cw]>a&d  
aggregate surplus 总盈余 5'c+313 lm  
aggregate total 整体总额 #X@<U <R  
aggregate value 总值；合计价值 v#%>uLl  
aggregated basis 合计基准 {9.~]dI|L  
aggregated net chargeable income 合计应课税入息实额 <fsn2[V:B%  
aggregation 合并计算；合计；总和 iC|6roO!jk  
aggregation of incomes of husband and wife 夫妇入息合并计算 QjjJtKz  
aggregation of property 财产的总和 Na 9l#  
agio 差价；贴水 $ lsRg:J  
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》 HvgK_'  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment zHoO?tGf  
《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》 {iIg 4PzrU  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 7! b)'W?  
《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》 h[je_^5  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment B,vHn2W  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 JNM@Q  
agreement for a settlement 授产协议 TQ\wHJ  
agreement for assignment 转让协议 f
FZ`rPb  
agreement for sale 售卖协议；买卖协议 ,gL)~6!A  
agreement for sale and purchase 买卖协议 -=[o{r`  
agreement for the payment of interest 支付利息协议 6 ,pZRc  
agreement for the repayment of money 还款协议 N<Z)b!o%u  
agreement of reinsurance 再保险协议 b!5tFX;J  
Agricultural Bank of China 中国农业银行 OwiWnS<  
air passenger departure tax 飞机乘客离境税 gv
c' $9%  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 G<u.+V  
airport tax 机场税 *VC4s`<  
alcohol duty 酒精税 Hu9-<upc&  
alienation 让与；让渡；转让 sx(l  
alimony 生活费；赡养费 ^W[B[Y<k  
All Ordinaries Index [AOI] 所有普通股指数 ghobu}wuF  
all risks 全险；综合险 |
6(qg5"  
All Sales Record for Stock Market 《股票市场成交报告》 llaZP(pJ  
Allied Capital Resources Limited 新联财务有限公司 K!-&Zv  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 %YvSHh;c  
allocation letter 拨款信件 ~0[G/A$]  
allocation of fund 分配款项；预留款项 \/'#=q1  
allocation of profit 利润分配；溢利分配 X\p`pw$  
allocation warrant 拨款令 -4y)qGb*?  
allotment 分配；配股 o.A}``  
allotment notice 股份配售通知；配股通知 t=W$'*P0}  
allotment of shares 股份分配 tU)r[2H2  
allowable 可获宽免；免税的 }OP%p/eY  
allowable business loss 可扣除的营业亏损 ^{fi^lL=  
allowable expenses 可扣税的支出 4-d99|mv  
allowance 免税额；津贴；备抵；准备金 ;!0.Kk 4  
allowance for debts 债项的免税额 g=oeS%>E  
allowance for depreciation by wear and tear 耗损折旧免税额 76IALJ00V  
allowance for funeral expenses 殡殓费的免税额 Z\*5:a]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 n$m]58w  
allowance for repairs and outgoings 修葺及支出方面的免税额 {*<O"|v  
allowance to debtor 给债务人的津贴 @wB'3q}(  
alteration of capital 资本更改 d)hzi  
alternate trustee 候补受托人 6Y>,e;R  
amalgamation 合并 xu"94y+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0XR;5kd%  
ambit of charges 征税范围；收费范围 Wp7@  
amended valuation 经修订的估值 P$(WdVG  
American Commodities Exchange 美国商品交易所 D,GPn%Wqi  
American Express Bank Limited 美国运通银行 MgH1d&R  
American Stock Exchange 美国证券交易所 K.V!@bPlw9  
amortization 摊销 VeD+U~ d  
amount due from banks 存放银行同业的款项 RP`GG+K  
amount due from banks abroad 存放海外银行同业的款项 i^yH?bH @~  
amount due from holding companies 控股公司欠款 ^T
}}4I_Y  
amount due from local banks 存放本港银行同业的款项 qUEd E`B  
amount due to banks 银行同业的存款 iJdrY6qd  
amount due to banks abroad 海外银行同业的存款 eHR&N.2  
amount due to holding companies 控股公司存款 <i:*p1#Bm  
amount due to local banks 本港银行同业的存款 hyk|+z`B  
amount due to outport banks 外埠银行同业的存款 H)j[eZP  
amount for note issue 发行纸币的款额 >ggk>s|  
amount of bond 担保契据的款额 a9? v\hG  
amount of consideration 代价款额 &e HM#as  
amount of contribution 供款数额 KD%xo/Z.  
amount of indebtedness 负债款额 e_I; y  
amount of principal of the loan 贷款本金额 \'s$ZN$k  
amount of rates chargeable 应征差饷数额 xJ=ZQ)&]  
amount of share capital 股本额 r}_Lb.1]  
amount of sums assured 承保款额 ;l/}O
r2  
amount of variation 变动幅度 +K$5tT6b  
amount of vote 拨款数额 XQ0#0<  
amount payable 应付款额 "o^bN 9=  
amount receivable 应收款额 nl)_`8=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "q9~C  
analysis 分析 WIEx '{  
ancillary risk 附属风险 a%MzNH  
annual account 周年帐目；周年帐目报表；年度决算；年结 @O}IrC!bf  
annual accounting date 年结日期 $tDCS  
annual allowance 每年免税额；年积金；年度津贴；年津 vDK:v$g  
annual balance 年度余额 ;Ch+X$m9  
annual disposable income 每年可动用收入 =2.tu*!C  
annual estimates 周年预算 zJnL<Q  
annual fee 年费 )d770Xg+  
annual general meeting 周年大会 ^Txu~r0@  
annual growth rate 年增率；每年增长率 xUiWiOihr6  
annual long-term supplement 长期个案每年补助金 t-*VsPy  
annual pensionable emolument 可供计算退休金的年薪 "4Lg8qm  
annual report 年报 JAGi""3HG  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1AV1d%F  
annual return 周年报表；周年申报表；每年报税表格 g{g`YvLu^  
Annual Return Rules 《周年报表规则》 3:]{(@J  
annual review of consumer prices 每年消费物价回顾 Gsds!z$  
annual roll-forward basis 逐年延展方式 #/n|@z'  
annual salary 年薪 T@K7DkP@  
annual statement 年度报表；年度决算表 w|!YoMk+o  
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 nV!2Dfd  
annuitant 年金受益人 r,`Z.A  
annuity 年金 y'J:?!S,Yu  
annuity contract 年金合约 (xk.NZnF  
annuity on human life 人寿年金 `DgaO-Dg3  
antecedent debt 先前的债项 #Acon7Rp  
ante-dated cheque 倒填日期支票 (TT3(|v  
anticipated expenditure 预期开支 :DOr!PNA  
anticipated net profit 预期纯利 kP!%|&w;  
anticipated revenue 预期收入 Tm%$J  
anti-inflation measure 反通货膨胀措施 f
s2mN1  
anti-inflationary stance 反通货膨胀立场 XPHQAo[(s  
apparent deficit 表面赤字 ]Y_{P~ZX  
apparent financial solvency 表面偿债能力 egZyng pB  
apparent partner 表面合伙人 C/mg46 v2W  
application for personal assessment 个人入息课税申请书 Hnfvo*6d.e  
application of fund 资金应用 T6sr/<#<(  
application to release as liquidator and to destruct the books of accounts and documents kVV\*"9y  
申请免除清盘人职务及毁灭帐簿与文件 mDb-=[W5  
appointed actuary 委任精算师 Jz~+J*r;]A  
appointed auditor 委任核数师；委任审计师 kmZ.U>#  
appointed trustee 委任的受托人 3x04JE3!  
appointer 委任人 th5,HO~  
apportioned pro rata 按比例分摊 [Z#
+gh  
apportionment 分配；分摊 Of1IdE6~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 pBlRd{#fL  
apportionment formula 分摊方程式 4fu'QZ(}  
apportionment of estate duty 遗产税的分摊  5Waw?1GL  
appraisal 估价；评估 Wr]O  
appreciable growth 可观增长 fm3(70F\  
appreciable impact 显着影响 8# 6\+R  
appreciable increase 可观增长 ^36M0h|R  
appreciation 增值；升值 .i MnWW  
appreciation against other currencies 相对其他货币升值 5,F;j<F  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Bj;\mUsk  
appreciation tax 增值税 2~vo+ng  
appropriation 拨款；拨用；拨付 Lf5%M|o.)  
appropriation account 拨款帐目 nVz5V%a!\q  
Appropriation Bill 拨款法案 \9046An  
appropriation-in-aid system 补助拨款办法 m
,\i  
approved assets 核准资产 x^zdTMNhw  
approved basket stock 认可一篮子证券 D~cW ]2  
approved budget 核准预算 =YWT|%^uX  
approved charitable donation 认可慈善捐款 mG0L !5  
approved charitable institution 认可慈善机构 aML#Z|n  
approved currency 核准货币；认可货币 +2- qlU  
approved estimates 核准预算 6kP7  
approved estimates of expenditure 核准开支预算 y:qx5Mi  
approved overseas insurer 核准海外保险人 A|2 <A !  
approved overseas trust company 核准海外信托公司 Q}WL/X5  
approved pooled investment fund 核准汇集投资基金 V]r hr  
approved provident fund scheme 认可公积金计划 9TqoLX  
approved provision 核准拨款 +#0~:&!
9  
approved redeemable share 核准可赎回股份 u@AI&[Z  
approved regional stock 认可地区性证券 pI
&o?n  
approved retirement scheme 认可退休金计划 Bk&-1>cY  
approved subordinated loan 核准附属贷款 Xwn3+tSIa  
arbitrage 套戥；套汇；套利 7rH'1U  
arbitrageur 套戥者；套汇者 [:Be[pLC
 
arbitrary amount 临时款项 %_>Tcm=  
arrangement 措施；安排；协定 1#/6r :  
arrears 欠款 g+e:@@ug  
arrears of pay 欠付薪酬 [6O04"6K  
arrears of revenue 逾期未收税款；逾期未收的帐项 @XeEpDn]  
articles of association 组织章程；组织细则；组织章程细则 DNmb[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $"/UK3|d  
ascertainment of profit 确定利润 DLU[<!C  
"Asia Clear" “亚洲结算系统” VK9Q?nu  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 JRD8Lz]Q3  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 UMT\Q6p  
Asian Development Fund [ADF] 亚洲发展基金 DG3[^B  
Asian dollar bond 亚洲美元债券 ldK>HxM%Z  
Asian dollar market 亚洲美元市场 _Q> "\_,  
Asian dollar rate 亚洲美元利率 p Z"o@';!  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 >J.Q
m0TY(  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 |Mt&p#y  
asked price 沽盘；喊价；索价；卖方报价 \xF;{}v  
assessable income 应评税入息 {z=j_;<]  
assessable loss 应评税亏损 Ah*wQow  
assessable profit 应评税利润 w %;hl#s  
assessable value 应评税值 yDzdE;  
assessed profit 估定利润 I
eZ&7u  
assessed value 经评估价值 UIQQ\,3  
assessment 评税；评定；估价；评税单 ~ W@
X-  
assessment number 评税编号；估价编号 :]yg  
assessment of additional tax 补加税评税 `Uv)Sf{  
assessment of performance 业绩评估；实绩评价 tzPC/?  
Assessor 评税主任 )Ea8{m!  
asset price bubbles 资产价格泡沫 "t=UX -3  
asset-backed securities 具资产保证的证券 \N?7WQ  
assets accretion 资产增值 5qC:yI  
assets and liabilities 资产与负债 }X.>4\
B5  
assets betterment statement 资产递增表；资产改进表 3!>/smb!  
assets lending 实物放款；有抵押贷款 +yCTH
 
assets of the company passing on the death 死者去世时转移的公司资产 mqdOu{kQ  
assets pledged as security for liabilities 用作负债抵押的资产 Vz'HM$  
assets portfolio 资产投资组合 p+RAtRf  
assets price 资产价格 >'N!dM.+9  
assets quality 资产质素 _$8{;1$T?  
assets realization 资产变现 8qN"3 Et  
assets refinancing arrangement 资产再集资安排 V>B'+b+<  
assets securitization 资产证券化 m*`cuSU|o  
assets situated outside Hong Kong 在香港以外地方的资产 lw s(/a*c  
assets stripping 削减资产；拆卖资产 {$0&R$v3  
assets value 资产值 !Qcir&]C>  
assignee 承让人 ]Dh1~k.Kp  
assignment 转让；转让书；转让契 te)n{K",  
assignment of interest 权益转让 <.}Ua(  
assignment of letters patent and trade mark 专利证书及商标转让 \2j|=S6  
assignment of property 物业转让；物业转让书 BMdSf(l  
assignment right 转让权 6ga5^6W  
assignor 转让人 *o!l/>4g  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 @7fm1b  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 :\mRtVH  
associate member 附属会员 k}HQq_Y(<  
associated body corporate 相联法人团体 vu<#wW*9  
associated company 相联公司；联属公司 _|X7 n~  
associated corporation 相联法团 zi }(^~Fe  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] iTu0T!4F  
公认会计师公会〔英国〕 )%qtE34`  
Association of Futures Exchange Brokers 香港期货经纪协会 ~\[?wN  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 p'g^Wh  
association of underwriters 承保人组织 %&tb9_T)d  
assumption of control 接管 .1LPlZ  
assurance 担保；保险；转易；转易书 7-X/>v  
assurance of interest 权益的转易 2 Kla8  
at 19XX price 按一九ＸＸ年价格计算 Ssf+b!e]  
at a discount 按赔价计算；按贴水价格计算；打折扣 MQJ%He"  
at a premium 按溢价计算；按升水价格计算 3"Yif  
at call 通知付款；按通知 0yz~W(tsm  
at constant market price 按固定市价计算 S7CV w,2  
at constant price 按固定价格计算 'l|R5   
at cost 按成本计算 FN!1|'VK  
at current market price 按当时市价计算；按现时市价计算 '#W_boN  
at current price 按当时价格计算；按现时价格计算 W^k,Pmopy  
at factor cost 按要素成本计算；按生产要素成本计算 lufe
ieW  
at money-of-the-day price 按付款当日价格计算 (
UGol[f<  
at or better 按指定或较佳价位〔买卖指令〕 @(>XOj?+  
at par 按面值计算；平价 [zQWyDu  
at sight 见票即付 T9?54r  
at the close 按收市盘 3 z=\.R  
at the opening 按开市盘 v,jhE9_O0  
attestation 见证；见证条款 =U"dPLax  
at-the-money option 平价期权 f`?0WJ(M  
attorney 受权人；受托代表人 #uKWuGz]  
attornment 新拥有人承认书 H2U:@.o2&  
attributable profit 可归属利润 3$_*N(e  
attributable share value 可归属股份价值 RLHYw@-j@  
Auckland Stock Exchange 奥克兰证券交易所 ybE[B}pOeZ  
auction 拍卖 bAiJn<  
auctioneer 拍卖商 s"coQ!e1.  
audit 审计；核数 \(fq8AL?  
Audit Commission 审计署 Xu#:Fe}:  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Xpl?g=B&u  
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〕 Xm|ib%no  
audit review 帐目审查 ,9\Snn  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 K6B4sE  
audited account 审计帐目；经审计的帐目 8teJ*
sz  
audited annual account 经审计的周年帐目 n=o_1M|  
audited balance sheet 经审计的资产负债表 Za%LAyT_s  
auditor 核数师；核数主任；审计师 6,+nRiZ  
auditor's certificate 核数师证明书；审计师证明书 B |&F%P0:  
auditor's report 核数师报告；审计师报告 a$$ Wt<&Y
 
Aussie bond 澳元债券 QPs:RhV7  
austerity budget 紧缩预算 [7.agI@=  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 CTp!di|  
Australia All Ordinaries Index 澳洲所有普通股票指数 7$7n71o  
Australian Dollar [AUD] 澳元 H\#:,s{1  
Australian Options Market 澳大利亚期权市场 ")%r}:0  
Australian Securities Commission 澳洲证券事务监察委员会 [!~}S  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 q@ZlJ3%l,  
Australian Stock Exchange 澳大利亚证券交易所 |')-VhLLK  
Austrian Schilling [ATS] 奥地利先令 NXI[q'y  
authentication 认证；鉴证 hcyO97@r  
authority to purchase 委托购买证；委购书 S-!=NX&C  
authorization 认可；核准；授权；授权书 0 iRR{a<  
authorization by direction 指示授权 "hPCQp`Tj  
authorization by instruction 指令授权 <lj\#'G3  
authorization by warrant 令状授权 R ]P;sk5  
authorization of unit trust 单位信托的认可 >1ZJ{se  
authorized agent 指定代理人 g
5Td("&n  
authorized capital 法定资本 /:p8I6;  
authorized clerk 出市员  ;:OsSq&  
authorized dealer 认可交易商 B+"g2Y  
authorized financial institution 认可财务机构 9M'DC^x*T  
authorized fund 认可基金 )yj:PY]  
authorized fund house 获授权的基金公司；认可基金公司 qyyq&  
authorized institution 认可机构 !h: Q  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 eW50s`bKY  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 <n^3uXzD  
authorized insurer 获授权保险人；获认可承保人 .~mCXz<x  
authorized investment 特准投资项目 2|{V,!/cvG  
authorized person 获授权人 iM5vrz`n  
authorized representative 获授权代表 9Cvn6{  
authorized share capital 法定股本 ;LMWNy4  
automated quotation system 自动报价系统 c1%rV`)]  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] A,#2^dR  
自动交易系统〔香港期货交易所有限公司〕 SaO3zz@L  
automatic adjustment mechanism 自动调整机制 {rXs:N@  
automatic adjustment system 自动调整系统 61@EDIYPc  
Automatic Clearing House 自动票据交换所 yZ3nRiuRT  
automatic exchange rates accumulation system 自动化汇率累集系统 RH[+1z8  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 JE;+T[I  
automatic teller machine [ATM] 自动柜员机 %e_"CS  
autopay 自动转帐 Qf@iU%
G  
available assets 可用资产 f$F*3  
available fiscal reserve 现存财政储备  'Cc(3  
available profit 可用利润 d8OL!Rk  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 LM"y\q ]  
average 平均；平均数；海损 _^\$"nw  
average basic salary 平均基本薪金 ][7p+IsB  
average consumer expenditure 平均消费开支；一般消费开支 F]_cbM{8/  
average cost 平均成本 e;ty!)]  
average cost of land production 增辟土地平均成本 &y\sL"YL!  
average daily turnover 平均每日成交额 926Tl  
average daily wage rate 平均每日工资率 }V`mp  
average expenditure pattern 平均开支模式 lZWX7FO'  
average growth rate 平均增长率 OYmi?y\  
average net fixed assets 固定资产平均净值 8)wt$b  
average of relatives 相对价格平均数 s9j7Psd  
average price 平均价格 FxRXPt FK  
average propensity to consume 平均消费倾向；一般消费倾向 "A[ b rG  
average propensity to save 平均储蓄倾向；一般储蓄倾向 |d}MxS`^  
average rate 平均率 2UadV_s+s  
average revenue 平均收入；平均收益 _MfD  
average stock 平均库存；平均存货 k \qiF|B)Z  
average yearly rent 平均年租 e@n!x}t8  
avoidance of double taxation 避免双重课税 L?RF;
jf  
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 :&w{\-0{  
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