一些有用的会计术语(也不知道发的地方对不对)A

A: K6)Gc%:`  
A share Ａ股；甲类股份 ,X?{07gH  
abatement of tax 减税；减扣免税额 8$]1M,$r  
ABN AMRO Bank N.V. 荷兰银行 xf'V{9*  
above-the-line expenditure 线上项目支出；经常预算支出 mn'A9er  
above-the-line receipt 线上项目收入；经常预算收入 b.OsiT;_j  
ABSA Asia Limited 南非联合亚洲有限公司 4XL^D~V  
absolute change 绝对数值变更 DVO.FTV^`  
absolute expenditure 实际开支 fQ7V/x!  
absolute guideline figure 绝对准则数字 +Z,;,5'5G  
absolute interest 绝对权益 ^23~ZHu  
absolute order of discharge 绝对破产解除令 RV1coC.g4x  
absolute profit margin 绝对利润幅度 Mg+2. 8%  
absolute value 实值；绝对值 \wmN  
absolutely vested interest 绝对既得权益 .S EdY:  
absorbed cost 已吸收成本；已分摊成本  X hR4ru`  
absorption 吸收；分摊；合并 {% 6}'  
absorption rate 吸收率；摊配率；分摊率 hy9\57_#  
ACB Finance Limited 亚洲商业财务有限公司 xKbXt;l2  
acceptable form of reciprocity 合理的互惠条件 r[e##M  
acceptable rate 适当利率；适当汇率 D2#ZpFp"h  
acceptance agreement 承兑协议 -$\y_?}  
acceptance for honour 参加承兑 OUE(I3_  
acceptor 承兑人；接受人；受票人 NCveSP  
acceptor for honour 参加承兑人 L]7=?vN=8  
accident insurance 意外保险 )w em|:H  
Accident Insurance Association of Hong Kong 香港意外保险公会 ~"gA,e-)  
accident insurance scheme 意外保险计划 p;a,#IJu  
accident year basis 意外年度基准 vN}#Kc\  
accommodation 通融；贷款 DmK57V4L^  
accommodation bill 通融票据；空头票据 >[f?vrz  
accommodation party 汇票代发人 #-rH1h3*q  
account balance 帐户余额；帐户结余 0mp/Le5  
account book 帐簿 *YI98  
account collected in advance 预收款项 P-[-pi@  
account current book 往来帐簿 _IMW{  
account of after-acquired property 事后取得的财产报告 qfF~D0}  
account of defaulter 拖欠帐目 SZ7:u895E  
account payable 应付帐款 B
X/8O<s0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2B1q*`6R  
account receivable 应收帐款 3=#<X-);  
account receivable report 应收帐款报表 LG0;#3YwH  
account statement 结单；帐单；会计财务报表 q~Hn-5H4Q  
account title 帐户名称；会计科目 k:i4=5^*GX  
accountant's report 会计师报告 Mc lkEfn  
Accountant's Report Rules 会计师报告规则 I@\lN&HC  
accounting and auditing procedure 会计与审计程序；会计与核数程序 t3WiomNCc  
Accounting Arrangements 《会计安排》 uo:J\E  
accounting basis 会计基础 299H$$WS,Z  
accounting by Official Receiver 破产管理署署长呈交的帐目 @3i\%R)n;  
Accounting Circular 《会计通告》 :9afg  
accounting class 会计类别 evJ4C#Pr  
accounting date 记帐日期；会计结算日期 sFKX-S~:  
accounting for money 款项核算 Yu/ID!`Z  
Accounting Officer 会计主任 ,u=`uD  
accounting period 会计报告期；会计期 DPY}?dC  
accounting policy 会计政策；会计方针 ]OhiYU4  
accounting practice 会计惯例 Z3e| UAif  
accounting principle 会计准则 &,vcJ{.  
accounting record 会计记录 G&SB-  
accounting report 会计报告 R+:yVi[F]U  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ufj`euY  
Accounting Society of China 中国会计学会 .~db4d]  
accounting statement 会计报表 <V'@ks%  
accounting system 会计制度；会计系统 lgAoJ[  
accounting transaction 会计事项；帐务交易 P;y45b  
accounting treatment 会计处理 CT@ jZtg0  
accounting year 会计年度 s
jTZF-  
accretion 增值；添加 T"Y+m-<%  
accrual 应计项目；应累算数目 umfD>" ^I  
accrual basis 应计制；权责发生制 Xq4O@V  
accrual basis accounting 应计制会计；权责发生制会计 fb7;|LF  
accrue 应累算；应计 ;V_e>TyG  
accrued benefit 应累算利益 ITQA0PISL  
accrued charges 应计费用 SGRp3,1\4%  
accrued cumulative preference share dividend 应累算的累积优先股股息 FkDmP`Od  
accrued expenses 应累算费用 B IEO,W|  
accrued interest payable 应付利息；应计未付利息 `7Q<'oK  
accrued interest receivable 应收利息；应计未收利息 \sixI;-2  
accrued right 累算权益 pX<`+
t[  
accruing profit 应累算的利润 "Y.tht H  
accumulated fiscal reserve 累积财政储备 2W(s(-hD  
accumulated profit 累积利润；滚存溢利 u#fM_>ML  
accumulated reserve 累积储备 @7c?xQVd$  
accumulation of surplus income 累积收益盈余 5I;&mW`1,`  
acquired assets 既得资产 c]<5zyl"j1  
acquisition 收购；购置；取得 Es`Px_k  
acquisition cost 购置成本 2qN
t,;DQ  
acquisition expenses 购置费用 .LZ?S"z$w  
acquisition of 100% interest 收购全部股权
//MUeTxR  
acquisition of control 取得控制权 }K>d+6qk5  
acquisition of fixed assets 购置固定资产 =s{>Fsm1  
acquisition of shell “买壳” FUzzB94a  
acquisition price 收购价 K3m/(jdO  
act of God 天灾 Q*cf
(  
acting partner 执事合伙人 }&D WaO]J7  
active market 买卖活跃的市场；交投畅旺的市场；旺市 QL/(72K  
active partner 积极参与的合伙人 :4w ?#  
active trading 交投活跃 Hio0HL-  
actual circulation 实际流通 E=Bf1/c\  
actual cost 实际成本 zI uJ-8T"  
actual expenditure 实际开支；实际支出 kH1~k,|\&K  
actual income 实际入息；实际收入；实际收益 8W7J3{d  
actual market 现货市场 VGN5<?PrN  
actual price 现货价；实际价格 #%2rP'He  
actual profit 实际利润 ty!`T+3  
actual quotation 实盘；实际价位；实际报价 Vp\,CuQ  
actual year basis 按实际年度计算 _61gF[r4!Y  
actuals 实货 2pCaX\t  
actuarial investigation 精算调查 t}4,]ms  
actuarial principle 精算原则 Rp7mh]kZ  
actuarial report 精算师报告 yPp9\[+^j  
Actuarial Society of Hong Kong 香港精算学会 ~8+ Zs
  
actuarial valuation 精算师估值 o/)h"i0P  
actuary 精算师 >'
$Mp<  
ad referendum agreement 暂定协议；有待覆核的协定 TX/Xt7#R:  
ad valorem duty 从价税；按值征税 Jpq~  
ad valorem duty system 从价税制 djZqc5t  
ad valorem fee 从价费 T>Z<]s  
ad valorem tariff 从价关税 8,%^ M9zBP  
additional allowance 额外免税额 wlvgg  
additional amount for unexpired risk 未过期风险的额外款额 P+sW[:  
additional assessable profit 补加应评税利润 kD%( _K5  
additional assessment 补加评税 0+ '&`Q
!u  
additional commitment 额外承担 uW{l(}0N  
additional commitment vote 额外承担拨款 u=sp`%?  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :cECRm*  
additional dependent parent allowance 供养父母额外免税额 EZGIf/ 3  
additional provision 额外拨款 n>XdU%&  
additional stamp duty 附加印花税 BxmWIItz  
additional tax 补加税罚款；补加税款 gf@:R'$:+  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ObS3 M  
adjudged bankrupt 被裁定破产 /SB;Von  
adjudicated bankrupt 裁定破产人 CRE3icXbQ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 RqrdAkg  
adjudication of bankruptcy 裁定破产；宣告破产 T^KKy0ZGM  
adjudication of insolvency 裁定无力偿还债务 ND;#7/$>  
adjusted actual 经调整的实数；调整后的实数 m(!FHPvN  
adjusted current assets 经调整的流动资产；调整后的流动资产 {
\5
  
adjusted figure 经调整的数字；调整后的数额 +6\Zj)  
adjusted liabilities 经调整的负债；调整后的负债 \2$|Ei7  
adjusted loss 经调整的亏损；调整后的亏损 0S~rgq|O  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ~0$&3a<n1  
adjusted profit 经调整的利润；调整后的利润 x;d6vBTUb  
adjusted surplus 经调整的盈余额；调整后的盈余额 b$joY*< 6  
adjusted value 经调整的价值；调整后的价值 )t#W{Gzfmh  
adjustment 调整；修订；理算〔保险〕 4[eXe$  
adjustment centre 调剂中心 /x$nje,.  
adjustment lag 调整过程的时间差距；调整时差 uXvtfc  
adjustment mechanism 调整机制 bn5 Su
=]  
adjustment of loss 亏损调整 R/YqyT\SM  
adjustment process 调整过程；调整程序 i/4>2y9/F4  
adjustment range 调整幅度 /8S>;5hvK@  
administered exchange rate 受管制汇率 L,!?Nt\  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 o+'6`g'8  
administration expenses 行政费用 1+s;FJ2}  
administration fee 手续费；行政费 fHFE){  
administration in bankruptcy 破产管理 4r}51 N\  
administration order 遗产管理令 hgq;`_;1,  
administrator 管理人；遗产管理人 >[#f\bG>  
administrator of the estate 遗产管理人 <5051UEu  
admission of debt 债项承认书 PW0LG^xp`  
admission of proof 接纳债权证明 ]f_p8?j"  
advance 放贷款项；垫付款项；预支款项；预付款项 ~xTt204S  
advance account 暂支帐目；预付款帐户 ;_=&-mz  
advance compensation 预付补偿金 n@3>6_^rwT  
advance from shareholder 股东垫款 Hl=xW/%6y  
advance pending reimbursement 预支以待日后付还 8Zdn,}Z  
advanced economy 先进经济体系 ca9X19NG  
advancement 预付；预付财产 6y<EgYzdE  
advances warrant 垫款令 kJR`:J3DJ  
advancing 贷出 |.dRily+  
adverse balance 逆差 uY*L,j^)  
adverse exchange 逆汇 P+}h$_x  
advertisement addressed to shareholders 在报章刊登的致股东通告 v$9y,^p@e  
advice for collection 托收通知书 EqiY\/S  
advice of drawing 提款通知书；汇票通知书 fP1!)po  
advice of payment 付款通知 *^`Vz?g<  
Advisory Committee [Securities and Futures Commission] eO1lnO|  
谘询委员会〔证券及期货事务监察委员会〕
(@YG~0  
Advisory Committee on Diversification 经济多元化谘询委员会 7zc^!LrW<  
affidavit 誓章；遗产申报誓章 %so]L+r2!  
affidavit of no receipt 述明无收款的誓章 MQ2_
`pi  
affiliate 联号；联营公司；附属公司 b,@/!ia  
affiliated company 附属公司；联号；联营公司 eS!/(#T  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 dRMx[7jVA  
affordability 负担能力 5V-I1B&  
African Development Bank [AfDB] 非洲开发银行 [F7hu7zY8  
after-acquired property 事后取得的财产 unxqkU/<Z  
after-hours dealing 市后交易 $[|mGae  
after-tax profit 税后盈利；税后利润；税后溢利 ,x
$,l  
agency agreement 代理协议 6u%&<")4HP  
agency expenses 代理机构的开支 ~J]qP#C  
agency fee 代理费 <3 uNl  
Agency Law 《代理法》 VU#7%ufu&  
agent 代理人；承销人 HOi`$vX}N  
agent of company 公司代理人  !u hT  
agent's fee 代理人费；经纪费 Q{/Ef[(a@  
aggregate 总计；总数；总体数字 ^z\cyT%7t  
aggregate amount 总款额；总额 |y*c9  
aggregate assets and liabilities 总体资产与负债 Y0> @vTUX  
aggregate at constant price 按固定价格计算的总体数字 I+(nu47ZT  
aggregate demand 总需求 QV8g#&z  
aggregate gross position 总持仓量 /_.|E]  
aggregate limit 总限额 p4QU9DF  
aggregate of salaries tax 合计薪俸税 A}w/OA97RO  
aggregate performance 总体表现；总体业绩 }B^tL$k  
aggregate supply 总体供应 _v:SP LU  
aggregate surplus 总盈余 +,l-Nz  
aggregate total 整体总额 kf9X$d6   
aggregate value 总值；合计价值 +ai< q>+  
aggregated basis 合计基准 3$/IC@+  
aggregated net chargeable income 合计应课税入息实额 F[MFx^sT{  
aggregation 合并计算；合计；总和 SfR%s8c`  
aggregation of incomes of husband and wife 夫妇入息合并计算 ~Gw*r\\+  
aggregation of property 财产的总和 ABkl%m6xf  
agio 差价；贴水 d5-qZ{W  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ,z6~?6m  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment (%9$!v{3  
《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》 T{'RV0%   
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ! P4*+')M  
《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》 [hsds\  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment $Q0n  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 *ui</+  
agreement for a settlement 授产协议 92{\B- l  
agreement for assignment 转让协议 -qoH,4w  
agreement for sale 售卖协议；买卖协议 =c7;r]Ol  
agreement for sale and purchase 买卖协议 ]^
]wP]R_  
agreement for the payment of interest 支付利息协议 Mihg:  
agreement for the repayment of money 还款协议 ,?3G;-  
agreement of reinsurance 再保险协议 ;kK/_%gN-G  
Agricultural Bank of China 中国农业银行 7Lt)nq-b  
air passenger departure tax 飞机乘客离境税 .V*^|UXbHi  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 v,t:+ !8  
airport tax 机场税 <GsuZ  
alcohol duty 酒精税 s`UJ1eJ  
alienation 让与；让渡；转让 KlqY@Xt  
alimony 生活费；赡养费 }\LQ3y"[  
All Ordinaries Index [AOI] 所有普通股指数 W>LR\]Ti@  
all risks 全险；综合险 f!"w5qC^  
All Sales Record for Stock Market 《股票市场成交报告》 KmF]\:sMD  
Allied Capital Resources Limited 新联财务有限公司 T;#FEzBz  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 cNH7C"@GVu  
allocation letter 拨款信件 ZB{EmB0W  
allocation of fund 分配款项；预留款项 =Sv/IXX\di  
allocation of profit 利润分配；溢利分配 \Cj B1]I  
allocation warrant 拨款令 wS*E(IAl  
allotment 分配；配股  @8 6f  
allotment notice 股份配售通知；配股通知 @@%ataUSBT  
allotment of shares 股份分配 #1[u(<AS  
allowable 可获宽免；免税的 He)%S]RLk  
allowable business loss 可扣除的营业亏损 ME dWLFf  
allowable expenses 可扣税的支出 W4N{S.#!  
allowance 免税额；津贴；备抵；准备金 {8aTV}Ha2  
allowance for debts 债项的免税额 n|;Im&,  
allowance for depreciation by wear and tear 耗损折旧免税额 _j3fAr(V  
allowance for funeral expenses 殡殓费的免税额 D]}G.v1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 iB{V^ksU  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]{iQ21`a-  
allowance to debtor 给债务人的津贴 $^P0F9~0  
alteration of capital 资本更改 HV.t6@\};  
alternate trustee 候补受托人 c|%6e(g"L  
amalgamation 合并 A's{j7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3u;oQ5<(v  
ambit of charges 征税范围；收费范围 PeT'^?>  
amended valuation 经修订的估值 nlYNN/@"  
American Commodities Exchange 美国商品交易所 +0~YP*I`/  
American Express Bank Limited 美国运通银行 ]! dTG  
American Stock Exchange 美国证券交易所 xwr8`?]y  
amortization 摊销 uS-|wYE  
amount due from banks 存放银行同业的款项 Z7#+pPt!  
amount due from banks abroad 存放海外银行同业的款项 Zh,71Umz  
amount due from holding companies 控股公司欠款 OnK4] S5  
amount due from local banks 存放本港银行同业的款项 <!+Az,-  
amount due to banks 银行同业的存款 .h[:xYm  
amount due to banks abroad 海外银行同业的存款
WM{=CD  
amount due to holding companies 控股公司存款 RpK@?[4s  
amount due to local banks 本港银行同业的存款 G"6 !{4g  
amount due to outport banks 外埠银行同业的存款 y^k$Us  
amount for note issue 发行纸币的款额 `gJ(0#ac  
amount of bond 担保契据的款额 ~zgGa:uU  
amount of consideration 代价款额 Tk>#G{Wb-  
amount of contribution 供款数额 GmG5[?)  
amount of indebtedness 负债款额 y(&Ac[foS}  
amount of principal of the loan 贷款本金额 \lY_~*J  
amount of rates chargeable 应征差饷数额 TV:9bn?r)  
amount of share capital 股本额 ),)lzN%!  
amount of sums assured 承保款额 5bIw?%dk(  
amount of variation 变动幅度 Bwrx*J  
amount of vote 拨款数额 2/f}S?@   
amount payable 应付款额 fox6)Uot  
amount receivable 应收款额 omFz@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 H.;Q+A,8^  
analysis 分析
q| 7(  
ancillary risk 附属风险 K'xV;r7Nt  
annual account 周年帐目；周年帐目报表；年度决算；年结 BWNi [^]  
annual accounting date 年结日期 No$3"4wk  
annual allowance 每年免税额；年积金；年度津贴；年津 9^x> 3Bo  
annual balance 年度余额 /efUjkP  
annual disposable income 每年可动用收入 D=$)n_F  
annual estimates 周年预算 YQ}o?Q$z  
annual fee 年费 +mPx8P&%  
annual general meeting 周年大会 -4K5-|>O  
annual growth rate 年增率；每年增长率
t:S+%u U  
annual long-term supplement 长期个案每年补助金 :]"V-1#}  
annual pensionable emolument 可供计算退休金的年薪 Pfhmo $  
annual report 年报 E$e5^G9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 KoRV%@I  
annual return 周年报表；周年申报表；每年报税表格 7^Uv7<pw  
Annual Return Rules 《周年报表规则》 yu|>t4#GT  
annual review of consumer prices 每年消费物价回顾 N mG#  
annual roll-forward basis 逐年延展方式 e.%nRhSs3  
annual salary 年薪 K}y f>'O  
annual statement 年度报表；年度决算表 ;"I^ZFYX  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 l]vm=7:  
annuitant 年金受益人 xk5]^yDp  
annuity 年金 5G#n"}T  
annuity contract 年金合约 @WhHUd4s  
annuity on human life 人寿年金 :0/7,i  
antecedent debt 先前的债项 s.rm7r@#  
ante-dated cheque 倒填日期支票 Ef\-VKh  
anticipated expenditure 预期开支 Wqnc{oq|$  
anticipated net profit 预期纯利 VTM/hJmwJ  
anticipated revenue 预期收入 n<,BmVQ  
anti-inflation measure 反通货膨胀措施 OI*H,Z"  
anti-inflationary stance 反通货膨胀立场 1 zZlC#V  
apparent deficit 表面赤字 e.>P8C<&  
apparent financial solvency 表面偿债能力 #cJ@uqR  
apparent partner 表面合伙人 .`lCWeHN  
application for personal assessment 个人入息课税申请书 H}!r|nG  
application of fund 资金应用 PCvWS.{  
application to release as liquidator and to destruct the books of accounts and documents {ax:RUQxy  
申请免除清盘人职务及毁灭帐簿与文件 >z03{=sAN  
appointed actuary 委任精算师 ;gkM{={`p  
appointed auditor 委任核数师；委任审计师 ~&T~1xsFJ  
appointed trustee 委任的受托人 RN1_S  
appointer 委任人 }EPY^VIw  
apportioned pro rata 按比例分摊 oRFq@g  
apportionment 分配；分摊 pRqx`5 }  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .8R@2c`}Cs  
apportionment formula 分摊方程式 NUZl`fu1Z4  
apportionment of estate duty 遗产税的分摊 M{@(G5  
appraisal 估价；评估 |=w@H]r  
appreciable growth 可观增长 3<!7>]A  
appreciable impact 显着影响 ]'}L 1r  
appreciable increase 可观增长 pkzaNY/q  
appreciation 增值；升值 WY/}1X9.%  
appreciation against other currencies 相对其他货币升值 *g%yRU{N  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 t!Xw
W$@  
appreciation tax 增值税 *T/']t  
appropriation 拨款；拨用；拨付 X, n:,'  
appropriation account 拨款帐目 vQCy\Gi  
Appropriation Bill 拨款法案 NOva'qk  
appropriation-in-aid system 补助拨款办法 UVP vOtZj  
approved assets 核准资产 #] QZ  
approved basket stock 认可一篮子证券 WJ#[LF!e  
approved budget 核准预算 @5FQX  
approved charitable donation 认可慈善捐款 u_enqC3  
approved charitable institution 认可慈善机构 QV!up^Zso  
approved currency 核准货币；认可货币 CrLrw T  
approved estimates 核准预算 X8|,   
approved estimates of expenditure 核准开支预算 iMlWM-wz>O  
approved overseas insurer 核准海外保险人 icgfB-1|i  
approved overseas trust company 核准海外信托公司 _b 0&!l<  
approved pooled investment fund 核准汇集投资基金 /xhKd]Q  
approved provident fund scheme 认可公积金计划 Hka2  
approved provision 核准拨款 \h
XDO_U  
approved redeemable share 核准可赎回股份 +[VXs~I q  
approved regional stock 认可地区性证券 V`- 9m$  
approved retirement scheme 认可退休金计划 GOPfXtkC  
approved subordinated loan 核准附属贷款 LoV<:|GTI  
arbitrage 套戥；套汇；套利 qPNR`%}Q  
arbitrageur 套戥者；套汇者 Tk
}]Gev  
arbitrary amount 临时款项 V!
Uc(  
arrangement 措施；安排；协定 h{Y",7]!  
arrears 欠款 LVGe]lD  
arrears of pay 欠付薪酬 l#o  ~W`  
arrears of revenue 逾期未收税款；逾期未收的帐项 )5,v!X)  
articles of association 组织章程；组织细则；组织章程细则 qGo.WZ$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1zv'.uu.,  
ascertainment of profit 确定利润 %J(:ADu]  
"Asia Clear" “亚洲结算系统” vs
Pu*[%  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 P pb\6|*  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 $4LzcwG  
Asian Development Fund [ADF] 亚洲发展基金 54T`OE =  
Asian dollar bond 亚洲美元债券 uRvP hkqm  
Asian dollar market 亚洲美元市场 +7Gwg  
Asian dollar rate 亚洲美元利率 [0!(xp^  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 SUiOJ[5,  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 B\~}3!j  
asked price 沽盘；喊价；索价；卖方报价 |Cv!,]9:r  
assessable income 应评税入息 teRTu  
assessable loss 应评税亏损 }bxs]?OW>  
assessable profit 应评税利润 D.:Zx  
assessable value 应评税值 #qki  
assessed profit 估定利润 Nn6%9PX_)  
assessed value 经评估价值 Oketwa  
assessment 评税；评定；估价；评税单  /Ef4EX0  
assessment number 评税编号；估价编号 r &c_4%y  
assessment of additional tax 补加税评税 Fi k@hu  
assessment of performance 业绩评估；实绩评价 7CYH'DL  
Assessor 评税主任 Qf~| S9,  
asset price bubbles 资产价格泡沫 \y,;Cfl<  
asset-backed securities 具资产保证的证券 6DO0zNTY  
assets accretion 资产增值 >2t cEz%  
assets and liabilities 资产与负债 ty9rH=1  
assets betterment statement 资产递增表；资产改进表 z}mvX.j7  
assets lending 实物放款；有抵押贷款 9`,,%vdj  
assets of the company passing on the death 死者去世时转移的公司资产 g)nXo:)&  
assets pledged as security for liabilities 用作负债抵押的资产 w=gQ3j#s  
assets portfolio 资产投资组合 Cea"qNq=k  
assets price 资产价格 HWOek"}Z[  
assets quality 资产质素 \cFAxL(  
assets realization 资产变现 MXh^dOWR  
assets refinancing arrangement 资产再集资安排 w8U2y/:>  
assets securitization 资产证券化 ;,FT&|3o  
assets situated outside Hong Kong 在香港以外地方的资产 v7g
[Lk  
assets stripping 削减资产；拆卖资产 i:R!T,  
assets value 资产值 cy9N:MR(c  
assignee 承让人 [6tR&D#K  
assignment 转让；转让书；转让契 -wBnwn-  
assignment of interest 权益转让 Y]?Kqc  
assignment of letters patent and trade mark 专利证书及商标转让 s%FP6u7[i  
assignment of property 物业转让；物业转让书 rkbl/py  
assignment right 转让权 1k0^6gE|  
assignor 转让人 M3)v-"  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 '/n\Tg+  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Q1K"%  
associate member 附属会员 'o7R/`4KR  
associated body corporate 相联法人团体 'et(:}i  
associated company 相联公司；联属公司 r .{rNR  
associated corporation 相联法团 I4A;  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] iM4mkCdOO  
公认会计师公会〔英国〕 yl[2et  
Association of Futures Exchange Brokers 香港期货经纪协会 ngtuYASc  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 R %Rv  
association of underwriters 承保人组织 R>^5$[  
assumption of control 接管 4+BrTGp  
assurance 担保；保险；转易；转易书 pq%t@j(X  
assurance of interest 权益的转易 cq-e c7  
at 19XX price 按一九ＸＸ年价格计算 -t;?P2  
at a discount 按赔价计算；按贴水价格计算；打折扣 6(!,H<bON  
at a premium 按溢价计算；按升水价格计算 r[Zg 2  
at call 通知付款；按通知 ajf_)G5X P  
at constant market price 按固定市价计算 kO /~i  
at constant price 按固定价格计算 dOYlI`4  
at cost 按成本计算 4;B=Qoxe  
at current market price 按当时市价计算；按现时市价计算 1uKD&k%q  
at current price 按当时价格计算；按现时价格计算 J(H??9(s  
at factor cost 按要素成本计算；按生产要素成本计算 Ir'DA_..  
at money-of-the-day price 按付款当日价格计算 (or =f`  
at or better 按指定或较佳价位〔买卖指令〕 !NlB%
cF  
at par 按面值计算；平价 n=lggBRx  
at sight 见票即付 11nO<WH  
at the close 按收市盘 $`cy'ZaF  
at the opening 按开市盘 Yb,G^+;  
attestation 见证；见证条款 THegPD67J  
at-the-money option 平价期权 C?_t8G./_  
attorney 受权人；受托代表人 VQZT.^  
attornment 新拥有人承认书 XRX7qo(0g  
attributable profit 可归属利润 /3xFd)|Ds  
attributable share value 可归属股份价值 {&6l\|  
Auckland Stock Exchange 奥克兰证券交易所 >2!^ dT^D  
auction 拍卖 ?j},O=JFn  
auctioneer 拍卖商 (7 ]\p  
audit 审计；核数 arpJiG~JR  
Audit Commission 审计署 1tuator  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] \`p|,
j  
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〕 v=8~ZDY  
audit review 帐目审查 C5W-B8>  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 4cv|ok8P  
audited account 审计帐目；经审计的帐目 Au\=ypK  
audited annual account 经审计的周年帐目 $)WH^Ir~  
audited balance sheet 经审计的资产负债表
Bk@_]a  
auditor 核数师；核数主任；审计师 }J4BxBuV8  
auditor's certificate 核数师证明书；审计师证明书 -f 'q  
auditor's report 核数师报告；审计师报告 Rwi5+;N  
Aussie bond 澳元债券 noD7G2o  
austerity budget 紧缩预算 `s|\"@2  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 fitK2d   
Australia All Ordinaries Index 澳洲所有普通股票指数 dzk?Zg  
Australian Dollar [AUD] 澳元 oGU.U9~!  
Australian Options Market 澳大利亚期权市场
hyr5D9d  
Australian Securities Commission 澳洲证券事务监察委员会 LXOF
{FG  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 3mnLV*aRt  
Australian Stock Exchange 澳大利亚证券交易所 ~>wq;T:=  
Austrian Schilling [ATS] 奥地利先令 'j=PbA  
authentication 认证；鉴证 9EY_R&Yq%  
authority to purchase 委托购买证；委购书 .Jnp{Tet  
authorization 认可；核准；授权；授权书 \&|w;  
authorization by direction 指示授权 u6CMRZ$  
authorization by instruction 指令授权 4<!}4  
authorization by warrant 令状授权 #0$eTdx#  
authorization of unit trust 单位信托的认可 A&@jA5Jb  
authorized agent 指定代理人 ;L/T}!Dx  
authorized capital 法定资本 ,L;c{[*
rh  
authorized clerk 出市员 l.LFlwt  
authorized dealer 认可交易商 7dL=E"WL  
authorized financial institution 认可财务机构 U#^:f7-$.  
authorized fund 认可基金 OW5|oG  
authorized fund house 获授权的基金公司；认可基金公司 {:q9:  
authorized institution 认可机构 h;h,dx  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 we@En .>f  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 xsypIbN  
authorized insurer 获授权保险人；获认可承保人 d4rJ?qw  
authorized investment 特准投资项目 `J;/=tf09  
authorized person 获授权人 #._6lESK  
authorized representative 获授权代表 ;Z<*.f'^fc  
authorized share capital 法定股本 KARQKFp!C>  
automated quotation system 自动报价系统 lKD<  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] x'PjP1  
自动交易系统〔香港期货交易所有限公司〕 rzY@H
}u  
automatic adjustment mechanism 自动调整机制 7|?@\ZE  
automatic adjustment system 自动调整系统 *d*;M>  
Automatic Clearing House 自动票据交换所 ~$`YzK^*X  
automatic exchange rates accumulation system 自动化汇率累集系统 9kiy^0 7
G  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Q,+*u%/u  
automatic teller machine [ATM] 自动柜员机 Z`Eb L  
autopay 自动转帐 .Af)y_  
available assets 可用资产 6je%LHhL  
available fiscal reserve 现存财政储备 $@!&ML  
available profit 可用利润 (E]K)d  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Bwvc@(3v  
average 平均；平均数；海损 0BZOr-i  
average basic salary 平均基本薪金 761"S@tf$}  
average consumer expenditure 平均消费开支；一般消费开支 544I#!
  
average cost 平均成本 SYhspB  
average cost of land production 增辟土地平均成本 ,oVBgCf  
average daily turnover 平均每日成交额 @G-k]IWi  
average daily wage rate 平均每日工资率 YQd&rkr  
average expenditure pattern 平均开支模式 /hy!8c7  
average growth rate 平均增长率 5m;wMW<  
average net fixed assets 固定资产平均净值 3cQmxp2*  
average of relatives 相对价格平均数 G U/k^Qy  
average price 平均价格 WmBnc#>gK  
average propensity to consume 平均消费倾向；一般消费倾向
-m-WUox4"  
average propensity to save 平均储蓄倾向；一般储蓄倾向 -]MP,P%  
average rate 平均率 WK5bt2x  
average revenue 平均收入；平均收益 #j5^/*XW  
average stock 平均库存；平均存货 X-WvKH(=w  
average yearly rent 平均年租 { J%$.D(/  
avoidance of double taxation 避免双重课税 .-*nD8b  
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 X28WQdP,7  
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