一些有用的会计术语(也不知道发的地方对不对)A

A: 5`e;l$ M`  
A share Ａ股；甲类股份 QX}J
Q<8  
abatement of tax 减税；减扣免税额 (U$;0`  
ABN AMRO Bank N.V. 荷兰银行 /%7&De6Xg  
above-the-line expenditure 线上项目支出；经常预算支出 7D>_<)%d=  
above-the-line receipt 线上项目收入；经常预算收入 95j
`^M)Q  
ABSA Asia Limited 南非联合亚洲有限公司 Tr}XG  
absolute change 绝对数值变更 V>obMr^5  
absolute expenditure 实际开支 u' kG(<0Y  
absolute guideline figure 绝对准则数字 B0Z>di:  
absolute interest 绝对权益 AFBWiuwI3  
absolute order of discharge 绝对破产解除令 fD\Fq'29{  
absolute profit margin 绝对利润幅度 J[uH@3v  
absolute value 实值；绝对值 ]gnEo.R  
absolutely vested interest 绝对既得权益 7Q Ns q  
absorbed cost 已吸收成本；已分摊成本 +3XaAk  
absorption 吸收；分摊；合并 f>Ua7!b  
absorption rate 吸收率；摊配率；分摊率 P{%Urv{U  
ACB Finance Limited 亚洲商业财务有限公司 9a+Y )?z  
acceptable form of reciprocity 合理的互惠条件 Hq gg*4#  
acceptable rate 适当利率；适当汇率 0uM&F[.x@g  
acceptance agreement 承兑协议 -\B*reC  
acceptance for honour 参加承兑 b|E ZD3y  
acceptor 承兑人；接受人；受票人 -~(d_  
acceptor for honour 参加承兑人 HEc.3 
 
accident insurance 意外保险 <2<2[F5Q%  
Accident Insurance Association of Hong Kong 香港意外保险公会 yDZm)|<.  
accident insurance scheme 意外保险计划 noz1W ]  
accident year basis 意外年度基准 Yd~J(  
accommodation 通融；贷款
#ucb  
accommodation bill 通融票据；空头票据 jy>?+hm?  
accommodation party 汇票代发人 8b-mW>xsA  
account balance 帐户余额；帐户结余 }:$ot18  
account book 帐簿 NySa%7@CD  
account collected in advance 预收款项 #UwX~  
account current book 往来帐簿 8EdaxeDq  
account of after-acquired property 事后取得的财产报告 .=-a1p/  
account of defaulter 拖欠帐目 O/#uQn}  
account payable 应付帐款 +03/A`PKrB  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 6;s[dw5T  
account receivable 应收帐款 2)0J@r'  
account receivable report 应收帐款报表 1k)pJzsc  
account statement 结单；帐单；会计财务报表 R:Ih#2R  
account title 帐户名称；会计科目 F1-C8V2H  
accountant's report 会计师报告 u&TXN;I,p  
Accountant's Report Rules 会计师报告规则 b3 =Z~iLv  
accounting and auditing procedure 会计与审计程序；会计与核数程序 [MbbL  
Accounting Arrangements 《会计安排》 aqQ+A:g  
accounting basis 会计基础 q
7soV(P  
accounting by Official Receiver 破产管理署署长呈交的帐目 .$y'>O*$G  
Accounting Circular 《会计通告》 BAvz @H  
accounting class 会计类别 (@!K tW  
accounting date 记帐日期；会计结算日期 d@a<Eq  
accounting for money 款项核算 }f}?|&q  
Accounting Officer 会计主任 [kxOv7a  
accounting period 会计报告期；会计期 [~\]<;;\  
accounting policy 会计政策；会计方针 IqepR >5t  
accounting practice 会计惯例 PXtF#,roP  
accounting principle 会计准则 *2vp2xMA@  
accounting record 会计记录 ~G=E Q]a
  
accounting report 会计报告 v
)gMNzt  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6=,zkU*i^  
Accounting Society of China 中国会计学会 -$g~,dIwj  
accounting statement 会计报表 xb0,dZb  
accounting system 会计制度；会计系统 #%E^cGfY  
accounting transaction 会计事项；帐务交易  !j%  
accounting treatment 会计处理 P?|\Ig1Gk
 
accounting year 会计年度 gzat!>*  
accretion 增值；添加 ,#GB  
accrual 应计项目；应累算数目 H-u SdT  
accrual basis 应计制；权责发生制 d2gYBqag  
accrual basis accounting 应计制会计；权责发生制会计 rMjb,2*rC7  
accrue 应累算；应计 2&]LZ:(  
accrued benefit 应累算利益 )Qe]!$tqfD  
accrued charges 应计费用 I 2OQ
  
accrued cumulative preference share dividend 应累算的累积优先股股息 `T1bY9O.  
accrued expenses 应累算费用 =6=:OId  
accrued interest payable 应付利息；应计未付利息 =v<A&4  
accrued interest receivable 应收利息；应计未收利息 0QfDgDX  
accrued right 累算权益 -
Hw3rv3o  
accruing profit 应累算的利润 +%K~  
accumulated fiscal reserve 累积财政储备 vV9vB3K5?  
accumulated profit 累积利润；滚存溢利 EH M59s|B  
accumulated reserve 累积储备 8qw{e`c  
accumulation of surplus income 累积收益盈余 &?1^/]'"r  
acquired assets 既得资产 olxxs(  
acquisition 收购；购置；取得 ln8N
cAEx  
acquisition cost 购置成本 /2/aMF(J  
acquisition expenses 购置费用 5=#d#dDc  
acquisition of 100% interest 收购全部股权 emrA!<w!W  
acquisition of control 取得控制权 OA\]|2 :  
acquisition of fixed assets 购置固定资产 VMJaL}J]  
acquisition of shell “买壳” k%O3\q  
acquisition price 收购价 _$D!"z7i  
act of God 天灾 h.ftl2
>  
acting partner 执事合伙人 }KIS_krs  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,tyPZR_  
active partner 积极参与的合伙人 @^-Y&N!b=  
active trading 交投活跃 (/]#G8  
actual circulation 实际流通 CP%^)LX *  
actual cost 实际成本 4~FRE)8  
actual expenditure 实际开支；实际支出 $2i@@#g8  
actual income 实际入息；实际收入；实际收益 L'aB/5_%  
actual market 现货市场 hp9LV2_5  
actual price 现货价；实际价格 7(tsmP  
actual profit 实际利润 .{`C>/"}  
actual quotation 实盘；实际价位；实际报价 5%fWX'mS  
actual year basis 按实际年度计算 _JNYvngm  
actuals 实货 r`EjD}2d  
actuarial investigation 精算调查 F?H=2mzKbz  
actuarial principle 精算原则 &zEBfr  
actuarial report 精算师报告 =GF=_
Ac  
Actuarial Society of Hong Kong 香港精算学会 h:?qd  
actuarial valuation 精算师估值 );t+~YPS  
actuary 精算师 uG6.(A1LM  
ad referendum agreement 暂定协议；有待覆核的协定 yOKzw~;0%  
ad valorem duty 从价税；按值征税 zP2X}VLMo  
ad valorem duty system 从价税制 zYY]+)k?  
ad valorem fee 从价费 G?XA",AC  
ad valorem tariff 从价关税 Mb\(52`)Q  
additional allowance 额外免税额 ,>kVVp
u  
additional amount for unexpired risk 未过期风险的额外款额 Ng W"wh  
additional assessable profit 补加应评税利润 ty[p5%L1  
additional assessment 补加评税 MOCcp s*  
additional commitment 额外承担 0wV9Trp  
additional commitment vote 额外承担拨款 u "k< N|.3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 oxL<\4)WJ  
additional dependent parent allowance 供养父母额外免税额 C|3Xz[k{  
additional provision 额外拨款 g<0K i^#  
additional stamp duty 附加印花税 BQg3+w:>  
additional tax 补加税罚款；补加税款 &V(6N%A^U  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 vS0 ii  
adjudged bankrupt 被裁定破产 !-3;Qj}V  
adjudicated bankrupt 裁定破产人 Y\B6c
^E)  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Z^as ?k(iM  
adjudication of bankruptcy 裁定破产；宣告破产 il!B={  
adjudication of insolvency 裁定无力偿还债务 N_iy4W(NU  
adjusted actual 经调整的实数；调整后的实数 5<v1v
&  
adjusted current assets 经调整的流动资产；调整后的流动资产 ^5TVm>F@3  
adjusted figure 经调整的数字；调整后的数额 q jc4IW t~  
adjusted liabilities 经调整的负债；调整后的负债 Cfd* Q  
adjusted loss 经调整的亏损；调整后的亏损 ~AX~z)  
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 _FE uQ9E  
adjusted profit 经调整的利润；调整后的利润 NjEi.]L*fX  
adjusted surplus 经调整的盈余额；调整后的盈余额 xYYa%PhIC  
adjusted value 经调整的价值；调整后的价值 ?0*[ L  
adjustment 调整；修订；理算〔保险〕 C:5d/9k  
adjustment centre 调剂中心 K#X/j'$^  
adjustment lag 调整过程的时间差距；调整时差 v)_FiY QQ6  
adjustment mechanism 调整机制 ?(d1;/0v>  
adjustment of loss 亏损调整 N AY3.e  
adjustment process 调整过程；调整程序 u?dPCgs;h  
adjustment range 调整幅度 U887@-!3  
administered exchange rate 受管制汇率 'xkl|P>=],  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 7f ub^'_  
administration expenses 行政费用 =IQ}Y_xr  
administration fee 手续费；行政费 BYM6cp+S  
administration in bankruptcy 破产管理 {9V.l.Q  
administration order 遗产管理令 O]@#53)Tz  
administrator 管理人；遗产管理人 d*gv.mE  
administrator of the estate 遗产管理人 <n#X~}i)  
admission of debt 债项承认书 -wg}X-'z0  
admission of proof 接纳债权证明 vMEN14;yH_  
advance 放贷款项；垫付款项；预支款项；预付款项 /(5"c>  
advance account 暂支帐目；预付款帐户 8Ala31  
advance compensation 预付补偿金 @$%GszyQ'  
advance from shareholder 股东垫款 y<Xu65  
advance pending reimbursement 预支以待日后付还 fDqT7}L  
advanced economy 先进经济体系 x:!s+q` s  
advancement 预付；预付财产 1@KiP`DA  
advances warrant 垫款令 zEW+1-=)+7  
advancing 贷出 |%XTy7^a  
adverse balance 逆差 SiX<tj#HH\  
adverse exchange 逆汇 ~).D\Q\  
advertisement addressed to shareholders 在报章刊登的致股东通告 O |P<s+  
advice for collection 托收通知书 G(#t,}S}@  
advice of drawing 提款通知书；汇票通知书 C7NSmZ  
advice of payment 付款通知 z_ycH%p  
Advisory Committee [Securities and Futures Commission] p5or"tK  
谘询委员会〔证券及期货事务监察委员会〕 M;ADL|  
Advisory Committee on Diversification 经济多元化谘询委员会 ~:T@SrVI  
affidavit 誓章；遗产申报誓章 2m yxwA5  
affidavit of no receipt 述明无收款的誓章 eeCG#NFY5  
affiliate 联号；联营公司；附属公司 miQ*enZi  
affiliated company 附属公司；联号；联营公司 =N
C??e{  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 *4`5&) `  
affordability 负担能力 AK&>3D  
African Development Bank [AfDB] 非洲开发银行 |w{Qwf!2  
after-acquired property 事后取得的财产 MAFdJ+n#  
after-hours dealing 市后交易 ,7)hrA$(  
after-tax profit 税后盈利；税后利润；税后溢利 Yn="vpM1  
agency agreement 代理协议 d:K\W[$Bz  
agency expenses 代理机构的开支 F.$z7ee@  
agency fee 代理费 }p2iF2g9`  
Agency Law 《代理法》 Gg9MAK\C9  
agent 代理人；承销人 =cjO]  
agent of company 公司代理人 ]Rxo}A  
agent's fee 代理人费；经纪费 X=]utn  
aggregate 总计；总数；总体数字 ~r8<|$;  
aggregate amount 总款额；总额 0@cIj ]  
aggregate assets and liabilities 总体资产与负债 pIcg+~  
aggregate at constant price 按固定价格计算的总体数字
qNj?Rwc  
aggregate demand 总需求 HBE[q#  
aggregate gross position 总持仓量 #lvt4a"P"  
aggregate limit 总限额 _(h=@cv  
aggregate of salaries tax 合计薪俸税 A[;deHg=  
aggregate performance 总体表现；总体业绩 vQi=13Pw  
aggregate supply 总体供应 N?vb^?  
aggregate surplus 总盈余 5<ruN11G  
aggregate total 整体总额 k B]`py!  
aggregate value 总值；合计价值 L7 }nmP>aR  
aggregated basis 合计基准 ?cRF;!o"  
aggregated net chargeable income 合计应课税入息实额 Ei
@  
aggregation 合并计算；合计；总和 \/3(>g?4  
aggregation of incomes of husband and wife 夫妇入息合并计算 0x-g0]  
aggregation of property 财产的总和 TxG@#" ^g}  
agio 差价；贴水 fS4W*P[B3  
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》 }BlyEcw'aN  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment r4*H96l  
《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》 $Xlr@)%  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment !X-\;3kC0  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 C'$}{%Cc@$  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 'A:Y&w"r  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 :\"0jQ.y|  
agreement for a settlement 授产协议 G'/GDN^j  
agreement for assignment 转让协议 JnBc@qnP6  
agreement for sale 售卖协议；买卖协议 )x/#sW%)  
agreement for sale and purchase 买卖协议 Zc~7R`v7}  
agreement for the payment of interest 支付利息协议 OU,FU@6,7w  
agreement for the repayment of money 还款协议 X<;.  
agreement of reinsurance 再保险协议 \]Ah=`  
Agricultural Bank of China 中国农业银行 S^pb9~  
air passenger departure tax 飞机乘客离境税 ,jg #^47I  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 nA,=g'7S  
airport tax 机场税 SQcic]Ep  
alcohol duty 酒精税 xc}[q`vK  
alienation 让与；让渡；转让 ch0^g8@Q[  
alimony 生活费；赡养费 X#$ oV#  
All Ordinaries Index [AOI] 所有普通股指数 P knOeW"j  
all risks 全险；综合险 X|hYZR  
All Sales Record for Stock Market 《股票市场成交报告》 LQPQ !):;  
Allied Capital Resources Limited 新联财务有限公司 R'c dEo
y  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 M+ %O-B  
allocation letter 拨款信件 (rBsh6@)  
allocation of fund 分配款项；预留款项 Zio!j%G  
allocation of profit 利润分配；溢利分配 #2_FM!e  
allocation warrant 拨款令 u5}:[4N%I  
allotment 分配；配股 06.%9R{  
allotment notice 股份配售通知；配股通知 N+c|0  
allotment of shares 股份分配 q%;cu1^"M  
allowable 可获宽免；免税的 qK%N{ro[{?  
allowable business loss 可扣除的营业亏损 xQvI$vP  
allowable expenses 可扣税的支出 _j, Tc*T  
allowance 免税额；津贴；备抵；准备金 ; D
<k  
allowance for debts 债项的免税额 9/0H,qZc  
allowance for depreciation by wear and tear 耗损折旧免税额 *>=tmW;%  
allowance for funeral expenses 殡殓费的免税额 `S|F\mI~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $GRw
k>N  
allowance for repairs and outgoings 修葺及支出方面的免税额 9abUh
3  
allowance to debtor 给债务人的津贴 a[~[lk=7  
alteration of capital 资本更改 3pWav 1"  
alternate trustee 候补受托人 L.@$rFhA  
amalgamation 合并 |9S8sfw  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 f<bB= 9J  
ambit of charges 征税范围；收费范围 cwzkA,e@  
amended valuation 经修订的估值 fKY-@B[|  
American Commodities Exchange 美国商品交易所 7Fo^:"  
American Express Bank Limited 美国运通银行 j.Uy>ol  
American Stock Exchange 美国证券交易所 \2y/:  
amortization 摊销 ,V9qiu=m   
amount due from banks 存放银行同业的款项 uZn_*_J!  
amount due from banks abroad 存放海外银行同业的款项 X2Ak  
amount due from holding companies 控股公司欠款 Fw&ImRMk  
amount due from local banks 存放本港银行同业的款项 wd*B3  
amount due to banks 银行同业的存款 jV*10kM<  
amount due to banks abroad 海外银行同业的存款 [IOI&`?D  
amount due to holding companies 控股公司存款 LD[\eJ_  
amount due to local banks 本港银行同业的存款 GW>F:<p  
amount due to outport banks 外埠银行同业的存款 &qXobJRM  
amount for note issue 发行纸币的款额 )b1hF  
amount of bond 担保契据的款额 QHO n?e  
amount of consideration 代价款额 t!rrYBSCr  
amount of contribution 供款数额 -rcEG!  
amount of indebtedness 负债款额 E6~VHQa2?  
amount of principal of the loan 贷款本金额 q&@s/k  
amount of rates chargeable 应征差饷数额 SzpUCr"  
amount of share capital 股本额 xFp$JN  
amount of sums assured 承保款额 zy$jTqDH  
amount of variation 变动幅度 $jh$nMx)!  
amount of vote 拨款数额 RM_%
u=jC  
amount payable 应付款额 9)tb=  
amount receivable 应收款额 4Y59^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 p)B/(%  
analysis 分析 =a,qRO  
ancillary risk 附属风险 ASy?^Jrs5  
annual account 周年帐目；周年帐目报表；年度决算；年结 7(o`>7x*
 
annual accounting date 年结日期 D@uVb4uK  
annual allowance 每年免税额；年积金；年度津贴；年津 o$L%t@  
annual balance 年度余额 |E6_TZ#=  
annual disposable income 每年可动用收入 k5-4^
 
annual estimates 周年预算 ~|=D.}#$  
annual fee 年费 xwD`R*  
annual general meeting 周年大会 ir.RO7f  
annual growth rate 年增率；每年增长率 cL#-vW<s3  
annual long-term supplement 长期个案每年补助金 *RS/`a;,  
annual pensionable emolument 可供计算退休金的年薪 Fya*[)HBo  
annual report 年报 A;rk4)lij  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Rf4K Rhi  
annual return 周年报表；周年申报表；每年报税表格 Fvk=
6$d2  
Annual Return Rules 《周年报表规则》 %|H]T]s  
annual review of consumer prices 每年消费物价回顾 O MQ?*^eA
 
annual roll-forward basis 逐年延展方式 ~

`BkCTT  
annual salary 年薪 Ich^*z(F$  
annual statement 年度报表；年度决算表 P,] ./m\J  
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 mF@7;dpr  
annuitant 年金受益人 5?H8?~&dz  
annuity 年金 >+7{PF+sB  
annuity contract 年金合约 ] hK}ASC  
annuity on human life 人寿年金 %7mGMa/  
antecedent debt 先前的债项 n32"cFPpT  
ante-dated cheque 倒填日期支票 _s@PL59,  
anticipated expenditure 预期开支 '-A;B.GV%  
anticipated net profit 预期纯利 5XX)8gAo  
anticipated revenue 预期收入 P0>2}/;o  
anti-inflation measure 反通货膨胀措施 +:^l|6%}  
anti-inflationary stance 反通货膨胀立场 'v<v6vs  
apparent deficit 表面赤字 tUH?N/qn  
apparent financial solvency 表面偿债能力 T=YVG@fm?  
apparent partner 表面合伙人 '9u?lA^9$  
application for personal assessment 个人入息课税申请书 jA9uB.I,"b  
application of fund 资金应用 AcuZ?LYzK  
application to release as liquidator and to destruct the books of accounts and documents ,(q] $eO
Z  
申请免除清盘人职务及毁灭帐簿与文件 grE(8M  
appointed actuary 委任精算师 0#TL$?=|  
appointed auditor 委任核数师；委任审计师 L~/,;PHN  
appointed trustee 委任的受托人 f$:Y'$Z1  
appointer 委任人 lv/
im/]v  
apportioned pro rata 按比例分摊 l9uocP:D  
apportionment 分配；分摊 3 orZBT  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 I]d-WTd  
apportionment formula 分摊方程式 w.58=Pr  
apportionment of estate duty 遗产税的分摊
'MW%\W;  
appraisal 估价；评估 R/"f  
appreciable growth 可观增长 RgV3,z  
appreciable impact 显着影响 bj@sci(1?  
appreciable increase 可观增长 ^X{U7?x  
appreciation 增值；升值 =$4I}2  
appreciation against other currencies 相对其他货币升值 f@YdL6&d-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \k=dqWBr7  
appreciation tax 增值税 W2rd[W  
appropriation 拨款；拨用；拨付 LQk^l`  
appropriation account 拨款帐目 :y7K3:d3  
Appropriation Bill 拨款法案 P9 HKev?y  
appropriation-in-aid system 补助拨款办法 M7?ktK9`ma  
approved assets 核准资产 P6kDtUXF  
approved basket stock 认可一篮子证券 h=
`$ec  
approved budget 核准预算 kP$E+L  
approved charitable donation 认可慈善捐款 gk| % 4.  
approved charitable institution 认可慈善机构 !`N:.+DT  
approved currency 核准货币；认可货币
pnSKIn  
approved estimates 核准预算 z4_B/Q  
approved estimates of expenditure 核准开支预算 36{OE!,i  
approved overseas insurer 核准海外保险人 ;SI (5rS?  
approved overseas trust company 核准海外信托公司 eEBNO*2  
approved pooled investment fund 核准汇集投资基金 '6vo#D9M  
approved provident fund scheme 认可公积金计划 kCEuzd=$V  
approved provision 核准拨款 ) ??N]V_U  
approved redeemable share 核准可赎回股份 A^FkU  
approved regional stock 认可地区性证券 (U#,;  
approved retirement scheme 认可退休金计划 G@Z%[YN
w  
approved subordinated loan 核准附属贷款 .n8O 3V  
arbitrage 套戥；套汇；套利 +&)/dHbL`]  
arbitrageur 套戥者；套汇者 @P~%4:!Hr  
arbitrary amount 临时款项 ?&9=f\/P  
arrangement 措施；安排；协定 *K_8=TIA*  
arrears 欠款 >ye.rRZd`  
arrears of pay 欠付薪酬 M`K]g&57hL  
arrears of revenue 逾期未收税款；逾期未收的帐项 4GI3|{  
articles of association 组织章程；组织细则；组织章程细则 ]@Y!,bw&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 IrZ\;!NK  
ascertainment of profit 确定利润 &4ev
h<z  
"Asia Clear" “亚洲结算系统” .gfi9J  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ZqrS]i@$  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 3'x>$5W  
Asian Development Fund [ADF] 亚洲发展基金 @"NP`#
 
Asian dollar bond 亚洲美元债券 xltN-<n7  
Asian dollar market 亚洲美元市场 ^_3Ey  
Asian dollar rate 亚洲美元利率 v`
QDms,{  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ?XdvZf $  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 QAx9W%  
asked price 沽盘；喊价；索价；卖方报价 xP~GpVhLF  
assessable income 应评税入息
ds+K7B$  
assessable loss 应评税亏损 \( V1-,  
assessable profit 应评税利润 a]fFR~OY  
assessable value 应评税值 ZKrK>X  
assessed profit 估定利润 \?t8[N\_[(  
assessed value 经评估价值 @` Pn<_L  
assessment 评税；评定；估价；评税单 `lE&:)  
assessment number 评税编号；估价编号 I~F&@  
assessment of additional tax 补加税评税 ,nL~?h-Zh  
assessment of performance 业绩评估；实绩评价 `AE6s.p?  
Assessor 评税主任 \^,J
h|T  
asset price bubbles 资产价格泡沫 >;Oa|G  
asset-backed securities 具资产保证的证券 C)
FO:lLr\  
assets accretion 资产增值 @C@9Tw2Y  
assets and liabilities 资产与负债 QyL]-zNg  
assets betterment statement 资产递增表；资产改进表 oy jkk  
assets lending 实物放款；有抵押贷款 j?*n@'   
assets of the company passing on the death 死者去世时转移的公司资产 VRY(@# q  
assets pledged as security for liabilities 用作负债抵押的资产 *:d``L  
assets portfolio 资产投资组合 sx azl]
 
assets price 资产价格 !VI
xEu^ke  
assets quality 资产质素 }iDRlE,  
assets realization 资产变现 C ibfuR  
assets refinancing arrangement 资产再集资安排 Pi=FnS  
assets securitization 资产证券化 aWimg6q  
assets situated outside Hong Kong 在香港以外地方的资产 |-vyhr0  
assets stripping 削减资产；拆卖资产 1J1Jp|j.  
assets value 资产值 *A!M0TK?i,  
assignee 承让人 A4(L47^  
assignment 转让；转让书；转让契 XM!oN^  
assignment of interest 权益转让 "Cxj_V@\  
assignment of letters patent and trade mark 专利证书及商标转让 16eP
7s  
assignment of property 物业转让；物业转让书 [dLc+h1{B  
assignment right 转让权 `:Wyw<^  
assignor 转让人 !NNPg?Y  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 z =H?@z  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 `f}ZAX  
associate member 附属会员 !-T#dU  
associated body corporate 相联法人团体 037\LPO  
associated company 相联公司；联属公司 s1]Pv/a=y  
associated corporation 相联法团 z)KoK`\mE"  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] h(nE
)j  
公认会计师公会〔英国〕 s[{8:Px  
Association of Futures Exchange Brokers 香港期货经纪协会 Ay6T*Nu`  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 9nQyPb6  
association of underwriters 承保人组织 ApSseBhh  
assumption of control 接管 P\WHM
(  
assurance 担保；保险；转易；转易书 >DY/CcG\P  
assurance of interest 权益的转易 U7fpaxc-  
at 19XX price 按一九ＸＸ年价格计算 YhglL!pC  
at a discount 按赔价计算；按贴水价格计算；打折扣 l2W+VBn6  
at a premium 按溢价计算；按升水价格计算 }` `oojz  
at call 通知付款；按通知 PT,*KYF_O"  
at constant market price 按固定市价计算 ,e$RvFB  
at constant price 按固定价格计算 Bi fI.2|  
at cost 按成本计算 D_<B^3w)  
at current market price 按当时市价计算；按现时市价计算 JfJ
ln[  
at current price 按当时价格计算；按现时价格计算 +1qvT_  
at factor cost 按要素成本计算；按生产要素成本计算 'p[6K'Uq5  
at money-of-the-day price 按付款当日价格计算 l]DRJ  
at or better 按指定或较佳价位〔买卖指令〕 oIOeX1$V  
at par 按面值计算；平价 B> i^w1  
at sight 见票即付 N%:uOX8{  
at the close 按收市盘 7.NL>:lu  
at the opening 按开市盘 JYjc^m  
attestation 见证；见证条款 H4v%$R;K  
at-the-money option 平价期权 `4@`G:6BL  
attorney 受权人；受托代表人 :,H_ e! X  
attornment 新拥有人承认书 .Sw4{m[g  
attributable profit 可归属利润 </<z7V,{  
attributable share value 可归属股份价值 n@@tO#!\  
Auckland Stock Exchange 奥克兰证券交易所 tZ=|1lM  
auction 拍卖 5r8 ["  
auctioneer 拍卖商 s
dXchVC  
audit 审计；核数 .w\4Th#  
Audit Commission 审计署 a&[[@1OY  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] n$j B"1  
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〕 >Gg[J=7`  
audit review 帐目审查 aAoAjVNkK  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ;/m>c{  
audited account 审计帐目；经审计的帐目 "OUY^ cM  
audited annual account 经审计的周年帐目 X+emJ&Z$@  
audited balance sheet 经审计的资产负债表 '%Oo1:wJ  
auditor 核数师；核数主任；审计师 6"?#s/fk  
auditor's certificate 核数师证明书；审计师证明书 lKI]q<2  
auditor's report 核数师报告；审计师报告 ,trh)ZZYW|  
Aussie bond 澳元债券 _mdJIa0D6k  
austerity budget 紧缩预算 PK?}hz  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 D0f7I:i1  
Australia All Ordinaries Index 澳洲所有普通股票指数 S#+ _HFUK{  
Australian Dollar [AUD] 澳元 .*EP$pc  
Australian Options Market 澳大利亚期权市场 (#je0ES  
Australian Securities Commission 澳洲证券事务监察委员会 .q]K:}9!\  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 IP !zg|c,  
Australian Stock Exchange 澳大利亚证券交易所 IMSm  
Austrian Schilling [ATS] 奥地利先令 QKz2ONV=)  
authentication 认证；鉴证 Q(8W5Fb?  
authority to purchase 委托购买证；委购书 c$A}mL_  
authorization 认可；核准；授权；授权书 e!i.u
'z  
authorization by direction 指示授权 =|-xj h  
authorization by instruction 指令授权 3kJSz-_M  
authorization by warrant 令状授权 \<%FZT_4~  
authorization of unit trust 单位信托的认可 &@7|_60  
authorized agent 指定代理人 K1<l/ s  
authorized capital 法定资本 N/^[c+J  
authorized clerk 出市员 U_B`SS  
authorized dealer 认可交易商 Dh
g/>@tw  
authorized financial institution 认可财务机构 =g@hh)3wP  
authorized fund 认可基金 @izS_I,  
authorized fund house 获授权的基金公司；认可基金公司 ";0-9*I  
authorized institution 认可机构 &E k\  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 4f0dc\$  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 GEb)nHQq  
authorized insurer 获授权保险人；获认可承保人 |("5 :m  
authorized investment 特准投资项目 hW cM.  
authorized person 获授权人 NX+ eig</-  
authorized representative 获授权代表 ;rF:$37^  
authorized share capital 法定股本 gY=+G6;=<  
automated quotation system 自动报价系统 6d 8n1_  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] N)z] F9Kg  
自动交易系统〔香港期货交易所有限公司〕  93`  
automatic adjustment mechanism 自动调整机制 QPF[D7\  
automatic adjustment system 自动调整系统 |4Q><6"G  
Automatic Clearing House 自动票据交换所 ',RR*{I  
automatic exchange rates accumulation system 自动化汇率累集系统 +n`^W(  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 yFP#z5G  
automatic teller machine [ATM] 自动柜员机 .Qj`_q6=  
autopay 自动转帐 Sag\wKV8  
available assets 可用资产 VHws9)  
available fiscal reserve 现存财政储备 ]Otl(\v(h  
available profit 可用利润 \=~<I  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 gwF@'Uu  
average 平均；平均数；海损 !lB,2_  
average basic salary 平均基本薪金 q%^gG03.  
average consumer expenditure 平均消费开支；一般消费开支 }W%}_UT  
average cost 平均成本 Ipmr@%~  
average cost of land production 增辟土地平均成本 ==j39  
average daily turnover 平均每日成交额 UuA=qWC  
average daily wage rate 平均每日工资率 f.r-,%^6{  
average expenditure pattern 平均开支模式 Y!s/uvRI  
average growth rate 平均增长率 V'?nS&,i  
average net fixed assets 固定资产平均净值 54LCoG/  
average of relatives 相对价格平均数 9zd)[4%=  
average price 平均价格 (C QgT3V  
average propensity to consume 平均消费倾向；一般消费倾向 J.`.lQ$z  
average propensity to save 平均储蓄倾向；一般储蓄倾向 *XzUqK  
average rate 平均率 u09OnP\  
average revenue 平均收入；平均收益 kp;MNRc  
average stock 平均库存；平均存货 L,X6L @Q  
average yearly rent 平均年租 ^jhHaN]G^  
avoidance of double taxation 避免双重课税 7y`
~T+  
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 !kKKJ~,;  
@',;/j80  
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