一些有用的会计术语(也不知道发的地方对不对)A

A: FYcMvY  
A share Ａ股；甲类股份 Xq>e]#gR  
abatement of tax 减税；减扣免税额 -;P<Q`{I  
ABN AMRO Bank N.V. 荷兰银行 N^ D/}n  
above-the-line expenditure 线上项目支出；经常预算支出 Xb^\{s?b  
above-the-line receipt 线上项目收入；经常预算收入 _f3A6ER`  
ABSA Asia Limited 南非联合亚洲有限公司 M2@q
{RiS  
absolute change 绝对数值变更 b=|&0B$E  
absolute expenditure 实际开支 8nnkv,wa  
absolute guideline figure 绝对准则数字 M?cKt
.t  
absolute interest 绝对权益 K%=n \Y  
absolute order of discharge 绝对破产解除令
0dcXgP  
absolute profit margin 绝对利润幅度 {my=Li<_H  
absolute value 实值；绝对值 OaCL'!  
absolutely vested interest 绝对既得权益 }uHc7gTBF7  
absorbed cost 已吸收成本；已分摊成本 a ^)Mx9  
absorption 吸收；分摊；合并 b(Z%#*e  
absorption rate 吸收率；摊配率；分摊率 n/,7ryu  
ACB Finance Limited 亚洲商业财务有限公司 G'Q7(c  
acceptable form of reciprocity 合理的互惠条件 )%y~{j+M  
acceptable rate 适当利率；适当汇率 =H,cwSE+%  
acceptance agreement 承兑协议 7t04!dD}  
acceptance for honour 参加承兑 ooZ-T>$  
acceptor 承兑人；接受人；受票人 <go~WpA|r  
acceptor for honour 参加承兑人 qz0v1057#  
accident insurance 意外保险 4[J3HLQ  
Accident Insurance Association of Hong Kong 香港意外保险公会 z}Z`kq+C  
accident insurance scheme 意外保险计划 7lVIN&.=  
accident year basis 意外年度基准 #Y5I_:k  
accommodation 通融；贷款 68HX,t  
accommodation bill 通融票据；空头票据 {-Y_8@&  
accommodation party 汇票代发人 kuH;AMdv  
account balance 帐户余额；帐户结余 g?>AY2f[5  
account book 帐簿 GVl u4  
account collected in advance 预收款项 r0X2cc  
account current book 往来帐簿 /M3D[aR<d  
account of after-acquired property 事后取得的财产报告 z'qV
EHc)  
account of defaulter 拖欠帐目 7%E1F)%  
account payable 应付帐款 *(vq-IE\$  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 -YuvEm#f  
account receivable 应收帐款 h+74W0 $  
account receivable report 应收帐款报表 zDl, bLiJ  
account statement 结单；帐单；会计财务报表 O h"^  
account title 帐户名称；会计科目 i9xv`Ev=R  
accountant's report 会计师报告 W1@;94Sb~  
Accountant's Report Rules 会计师报告规则 X#3<hN*v  
accounting and auditing procedure 会计与审计程序；会计与核数程序 +uLo~GdbE  
Accounting Arrangements 《会计安排》 87^ 4",  
accounting basis 会计基础 oX}n"5o:  
accounting by Official Receiver 破产管理署署长呈交的帐目 R{
[Q+y'E  
Accounting Circular 《会计通告》 "T&uS1+=c  
accounting class 会计类别 '!2t9B8XX  
accounting date 记帐日期；会计结算日期 NdNfai  
accounting for money 款项核算 %7d"()L  
Accounting Officer 会计主任 N/%#GfXx  
accounting period 会计报告期；会计期 (t]>=p%4g  
accounting policy 会计政策；会计方针 wi9|  
accounting practice 会计惯例 
*n*y!z  
accounting principle 会计准则 r\ %O$zu  
accounting record 会计记录 x>J3tp$2  
accounting report 会计报告 @}?D<O8#"#  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =N{eiJ.(p  
Accounting Society of China 中国会计学会 &tgvE6/V  
accounting statement 会计报表 2:N_c\Vi  
accounting system 会计制度；会计系统 q],R6GcVr  
accounting transaction 会计事项；帐务交易 qE{cCS  
accounting treatment 会计处理 jkP70Is  
accounting year 会计年度 KNg5Ptk  
accretion 增值；添加 Q'a N|^w"f  
accrual 应计项目；应累算数目 1ZL_;k  
accrual basis 应计制；权责发生制 fv_wK_. %:  
accrual basis accounting 应计制会计；权责发生制会计 Dgm%Ng  
accrue 应累算；应计 84!4Vz^  
accrued benefit 应累算利益 SNU bY6  
accrued charges 应计费用 rl^LSz  
accrued cumulative preference share dividend 应累算的累积优先股股息 -7O/ed+  
accrued expenses 应累算费用 h(8;7}K  
accrued interest payable 应付利息；应计未付利息 o3yqG#dA  
accrued interest receivable 应收利息；应计未收利息 (7b_g6>:  
accrued right 累算权益 +lT]s#Fif  
accruing profit 应累算的利润 wY.g-3  
accumulated fiscal reserve 累积财政储备 gkz#kiGF  
accumulated profit 累积利润；滚存溢利 .V3Dql@z"  
accumulated reserve 累积储备 Qy
juzfmz  
accumulation of surplus income 累积收益盈余 N1!5J
(V4  
acquired assets 既得资产 NACY;XQ%  
acquisition 收购；购置；取得 u-9t s  
acquisition cost 购置成本 Mdrv/x{  
acquisition expenses 购置费用 H ZLOn  
acquisition of 100% interest 收购全部股权 y|Y3,s  
acquisition of control 取得控制权 BNCJT$tYX  
acquisition of fixed assets 购置固定资产 'c[LTpn4=  
acquisition of shell “买壳” +7/*y}.U  
acquisition price 收购价 'q'Y:A?,  
act of God 天灾 3K!0 4\  
acting partner 执事合伙人 ijqdZ+  
active market 买卖活跃的市场；交投畅旺的市场；旺市 &{/>Sv!6#  
active partner 积极参与的合伙人 i`aG  
active trading 交投活跃 -NPkN%h  
actual circulation 实际流通 wDhcHB  
actual cost 实际成本 'h^DI`  
actual expenditure 实际开支；实际支出 $JB:rozE  
actual income 实际入息；实际收入；实际收益 gyQ9Z}  
actual market 现货市场 Kg`x9._2  
actual price 现货价；实际价格 7=.VqC^  
actual profit 实际利润 pmyM&'#Id  
actual quotation 实盘；实际价位；实际报价 Au._n,<  
actual year basis 按实际年度计算 +@uC:3jM  
actuals 实货 ^Ai_/!"  
actuarial investigation 精算调查 !;*2*WuO;  
actuarial principle 精算原则 56Y5kxmi  
actuarial report 精算师报告 :J`!'{r  
Actuarial Society of Hong Kong 香港精算学会 C)
96/k  
actuarial valuation 精算师估值 i>Bi&azx  
actuary 精算师 6&QTVdK'O  
ad referendum agreement 暂定协议；有待覆核的协定 2Ml2Ue-9  
ad valorem duty 从价税；按值征税 j'*p  
ad valorem duty system 从价税制 x\hn;i<  
ad valorem fee 从价费 !J=;Z9  
ad valorem tariff 从价关税 !en F8a  
additional allowance 额外免税额 #KNq:@wp6  
additional amount for unexpired risk 未过期风险的额外款额 gZEA;N:H%<  
additional assessable profit 补加应评税利润 DVoV:pk  
additional assessment 补加评税 n{Qh8"  
additional commitment 额外承担 3d'ikkXK  
additional commitment vote 额外承担拨款 P>T*:!s;  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 06@0r  
additional dependent parent allowance 供养父母额外免税额 To8v#.i  
additional provision 额外拨款 wt.{Fqm  
additional stamp duty 附加印花税 M}oj!xGB  
additional tax 补加税罚款；补加税款 c^Gwri4  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 N"x\YHp  
adjudged bankrupt 被裁定破产 ms\/=96F  
adjudicated bankrupt 裁定破产人 FJ%R3N\  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 #oroY.o  
adjudication of bankruptcy 裁定破产；宣告破产 (bFWT_CChz  
adjudication of insolvency 裁定无力偿还债务 i)=89?8  
adjusted actual 经调整的实数；调整后的实数 7x7r!rSe,  
adjusted current assets 经调整的流动资产；调整后的流动资产 gqd
B!l4  
adjusted figure 经调整的数字；调整后的数额 KaQq[a  
adjusted liabilities 经调整的负债；调整后的负债 ua|Z`qUyq  
adjusted loss 经调整的亏损；调整后的亏损  mz VuQ  
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[ECa{v  
adjusted profit 经调整的利润；调整后的利润 R`C_CsXir  
adjusted surplus 经调整的盈余额；调整后的盈余额 "">fn(  
adjusted value 经调整的价值；调整后的价值 %cr]ZR  
adjustment 调整；修订；理算〔保险〕 W3V{Xk|  
adjustment centre 调剂中心 LYy:IBI7_  
adjustment lag 调整过程的时间差距；调整时差 T3t~=b>&L  
adjustment mechanism 调整机制 )Kk(P/s  
adjustment of loss 亏损调整 Fma`Cm.  
adjustment process 调整过程；调整程序 ;*4tVp,  
adjustment range 调整幅度 t6%xit+  
administered exchange rate 受管制汇率 FP'u)eU&3  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 \eMYw7y5M  
administration expenses 行政费用 J]Gc  
administration fee 手续费；行政费 tD~PvUJ  
administration in bankruptcy 破产管理 4}8+)Pd  
administration order 遗产管理令 -m'3L7:  
administrator 管理人；遗产管理人 a,57`Ks+n<  
administrator of the estate 遗产管理人 >,"D9!  
admission of debt 债项承认书 !!+/Wgd:6  
admission of proof 接纳债权证明 [5p7@6:$u  
advance 放贷款项；垫付款项；预支款项；预付款项 KG-k$glD  
advance account 暂支帐目；预付款帐户 ;vv!qBl|@  
advance compensation 预付补偿金 \,%o>M'  
advance from shareholder 股东垫款 QVG0>,+}$  
advance pending reimbursement 预支以待日后付还 ;[OJ-|Q  
advanced economy 先进经济体系 @maZlw1q  
advancement 预付；预付财产 p[
@oF5M  
advances warrant 垫款令 _KM$u>B8  
advancing 贷出 hKH$AEHEU}  
adverse balance 逆差 Ss<_K>wk  
adverse exchange 逆汇 Q 9gFTLQ  
advertisement addressed to shareholders 在报章刊登的致股东通告 (:y,CsR}4  
advice for collection 托收通知书 }Uwkef.Q  
advice of drawing 提款通知书；汇票通知书 27*(oT  
advice of payment 付款通知 zA'gb'MmW  
Advisory Committee [Securities and Futures Commission] -0KbdHIKb'  
谘询委员会〔证券及期货事务监察委员会〕 L=$?q/=-  
Advisory Committee on Diversification 经济多元化谘询委员会 -M1~iOb  
affidavit 誓章；遗产申报誓章 c6Yf"~TD0  
affidavit of no receipt 述明无收款的誓章 S QM(8*:X  
affiliate 联号；联营公司；附属公司 WJY4>7}{B@  
affiliated company 附属公司；联号；联营公司 N+C)/EN$  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 RlslF9f  
affordability 负担能力 #lyM+.
T  
African Development Bank [AfDB] 非洲开发银行 A"BtVy[[9  
after-acquired property 事后取得的财产 V6z@"+  
after-hours dealing 市后交易 v/aPiFlw  
after-tax profit 税后盈利；税后利润；税后溢利 T[4[/n>i  
agency agreement 代理协议 =!g/2;-or  
agency expenses 代理机构的开支 *_{l  
agency fee 代理费 p(H)WD  
Agency Law 《代理法》 "BLv4s|y7L  
agent 代理人；承销人 ||'i\X|[  
agent of company 公司代理人 u1pc5 Y{  
agent's fee 代理人费；经纪费 E*r
 
aggregate 总计；总数；总体数字 @tE&<[e  
aggregate amount 总款额；总额 \
C+*loLs  
aggregate assets and liabilities 总体资产与负债 s#
+"5&!s  
aggregate at constant price 按固定价格计算的总体数字 hs{&G^!jo  
aggregate demand 总需求 C"U[ b%  
aggregate gross position 总持仓量 ;*wT,2;  
aggregate limit 总限额 <*A|pns  
aggregate of salaries tax 合计薪俸税 `bZ2x
@  
aggregate performance 总体表现；总体业绩 z|G|Y 22  
aggregate supply 总体供应 \8>  
aggregate surplus 总盈余 0\EpH[m}-  
aggregate total 整体总额 bRK CY6  
aggregate value 总值；合计价值 wuBlFUSg  
aggregated basis 合计基准 z<yNG/M1>U  
aggregated net chargeable income 合计应课税入息实额 ?ae[dif  
aggregation 合并计算；合计；总和 v9t47>V  
aggregation of incomes of husband and wife 夫妇入息合并计算 ^)9MzD^_nV  
aggregation of property 财产的总和 .# !'c  
agio 差价；贴水 Nl$gU3kL  
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》 ;o-\.=l  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment TbKP8zw{  
《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?nPxa<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment g+>=C   
《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》 ;gxN@%}@  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment xZ.~:V03\t  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 i14[3bPLk!  
agreement for a settlement 授产协议 VjA wn}eO  
agreement for assignment 转让协议 ( Lok  
agreement for sale 售卖协议；买卖协议 \A'|XdQ  
agreement for sale and purchase 买卖协议 /-
!&
k  
agreement for the payment of interest 支付利息协议 .6O52E  
agreement for the repayment of money 还款协议 H )BOSZD  
agreement of reinsurance 再保险协议 l)tTg+:  
Agricultural Bank of China 中国农业银行 $zk^yumdE  
air passenger departure tax 飞机乘客离境税 wMH[QYb<*  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 H4PbO/{xO  
airport tax 机场税 toS(UM n  
alcohol duty 酒精税 Q vv\+Jp^  
alienation 让与；让渡；转让 p3M#XC_H]  
alimony 生活费；赡养费 rxs~y{Xi  
All Ordinaries Index [AOI] 所有普通股指数 Z&+NmOY4  
all risks 全险；综合险 a,/M'^YyN  
All Sales Record for Stock Market 《股票市场成交报告》 w?]ZU-  
Allied Capital Resources Limited 新联财务有限公司 e-[>( n/[  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 B`?N,N"  
allocation letter 拨款信件 Af2=qe  
allocation of fund 分配款项；预留款项 Fb<n0[m  
allocation of profit 利润分配；溢利分配 ]&Y#)ebs  
allocation warrant 拨款令 7=7!| UV  
allotment 分配；配股 Hv8SYQ|  
allotment notice 股份配售通知；配股通知 ,s1&O`  
allotment of shares 股份分配 <^,o$b  
allowable 可获宽免；免税的 M!eoe5  
allowable business loss 可扣除的营业亏损 9">zdFC'  
allowable expenses 可扣税的支出 fOa6,  
allowance 免税额；津贴；备抵；准备金 kZV^F*7  
allowance for debts 债项的免税额 'i@,~[Z4  
allowance for depreciation by wear and tear 耗损折旧免税额 zW*}`S"  
allowance for funeral expenses 殡殓费的免税额 +R|U4`12  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 k1ipvKxp:8  
allowance for repairs and outgoings 修葺及支出方面的免税额 {Oy9RESqc  
allowance to debtor 给债务人的津贴 JP{UgcaF  
alteration of capital 资本更改 5SoZ$,a<e  
alternate trustee 候补受托人 NoFs-GGGh  
amalgamation 合并 SQq6X63 \  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1^Kj8*O8e  
ambit of charges 征税范围；收费范围 :7 qqjs  
amended valuation 经修订的估值 Jt##rVN  
American Commodities Exchange 美国商品交易所 DJmoW  
American Express Bank Limited 美国运通银行 ayV6m  
American Stock Exchange 美国证券交易所 ;;ER"N  
amortization 摊销 "KMLk  
amount due from banks 存放银行同业的款项 jrIA]K6  
amount due from banks abroad 存放海外银行同业的款项 |ZS 57c:  
amount due from holding companies 控股公司欠款 7%{R#$F  
amount due from local banks 存放本港银行同业的款项 Hze-Ob8  
amount due to banks 银行同业的存款 T?W[Z_D  
amount due to banks abroad 海外银行同业的存款 nqZA|-}  
amount due to holding companies 控股公司存款 W3^
zIj  
amount due to local banks 本港银行同业的存款 xj0cgK|!  
amount due to outport banks 外埠银行同业的存款 PV?]UUc'n<  
amount for note issue 发行纸币的款额 m!rwG(  
amount of bond 担保契据的款额 F0@Qgk]\  
amount of consideration 代价款额 @@'nit  
amount of contribution 供款数额 uWUR3n  
amount of indebtedness 负债款额 Dc5bkm  
amount of principal of the loan 贷款本金额 M,crz  
amount of rates chargeable 应征差饷数额 ao)Ck3]  
amount of share capital 股本额 HH"$#T^-  
amount of sums assured 承保款额 , p_G/OU  
amount of variation 变动幅度 Wm<z?.lS  
amount of vote 拨款数额 {*N^C@  
amount payable 应付款额 .4wTjbO6  
amount receivable 应收款额 fJX\'Rc\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 u K'<xM"%T  
analysis 分析 A:kkCG!~Nf  
ancillary risk 附属风险 dSwm|kIa  
annual account 周年帐目；周年帐目报表；年度决算；年结 J#0GlK@"  
annual accounting date 年结日期 2< p{z  
annual allowance 每年免税额；年积金；年度津贴；年津 I^WIa"u_  
annual balance 年度余额 #MUiL=  
annual disposable income 每年可动用收入 JxjP@nr  
annual estimates 周年预算  OQ6sv/  
annual fee 年费 V/J>GRjw  
annual general meeting 周年大会 O~.U:45t  
annual growth rate 年增率；每年增长率 ?$3r5sx  
annual long-term supplement 长期个案每年补助金 =K&#.r  
annual pensionable emolument 可供计算退休金的年薪 >[a FOA  
annual report 年报 6MuWlCKF8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (YIhTSL"]  
annual return 周年报表；周年申报表；每年报税表格 Z
)/6??/R  
Annual Return Rules 《周年报表规则》 Am=wEu[b  
annual review of consumer prices 每年消费物价回顾 \@i=)dA  
annual roll-forward basis 逐年延展方式 =K:(&6f<t  
annual salary 年薪 \ZS\i4  
annual statement 年度报表；年度决算表 [!G)$<  
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 4RhR[  
annuitant 年金受益人 QjLji+L  
annuity 年金 p"KU7-BfvC  
annuity contract 年金合约 ,E&Bn8L~O  
annuity on human life 人寿年金 u,fA
!  
antecedent debt 先前的债项 prZ55MS.  
ante-dated cheque 倒填日期支票 U|8[#@r  
anticipated expenditure 预期开支 So#dJ>  
anticipated net profit 预期纯利 iSlFRv?a  
anticipated revenue 预期收入 rnu e(t  
anti-inflation measure 反通货膨胀措施 k_!+V`Ro#  
anti-inflationary stance 反通货膨胀立场 ~wTX>qV  
apparent deficit 表面赤字 X:Q$gO?[4  
apparent financial solvency 表面偿债能力 gA_krK,Z  
apparent partner 表面合伙人 r=qLaPG  
application for personal assessment 个人入息课税申请书 yIOLs}!SF  
application of fund 资金应用 P<u"97@8a  
application to release as liquidator and to destruct the books of accounts and documents s;J\Kc?"|  
申请免除清盘人职务及毁灭帐簿与文件 va5FxF*%  
appointed actuary 委任精算师 _Fizgs  
appointed auditor 委任核数师；委任审计师 9RxO7K  
appointed trustee 委任的受托人 "IG+V:{ou  
appointer 委任人 ;W0]66&  
apportioned pro rata 按比例分摊 +
vz`go  
apportionment 分配；分摊 H>?F8R_iq  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7IW> >RBF  
apportionment formula 分摊方程式 Y;,Hzmbs6w  
apportionment of estate duty 遗产税的分摊 a\pi(9R  
appraisal 估价；评估 %fv)7 CRM  
appreciable growth 可观增长 /&h+t^l_Qj  
appreciable impact 显着影响 "x&3Z@q7  
appreciable increase 可观增长 .B>B`q;B
 
appreciation 增值；升值 Tw//!rpG  
appreciation against other currencies 相对其他货币升值 L~dC(J)@ZI  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Noh?^@T`Ov  
appreciation tax 增值税 IZ8y}2  
appropriation 拨款；拨用；拨付 _R7 w?!t8  
appropriation account 拨款帐目 t}Ss=0dJO  
Appropriation Bill 拨款法案 Tr&E4e  
appropriation-in-aid system 补助拨款办法 +yWR#[`n  
approved assets 核准资产 RZO5=L9E  
approved basket stock 认可一篮子证券 Sj)}qM-y#  
approved budget 核准预算 t+Z`n(>  
approved charitable donation 认可慈善捐款 ?U_9{}r  
approved charitable institution 认可慈善机构 ~GG?GB  
approved currency 核准货币；认可货币 Gy!P,a)z  
approved estimates 核准预算 ^Dr.DWi{$  
approved estimates of expenditure 核准开支预算 ,GrB'N{8e  
approved overseas insurer 核准海外保险人 8Mu;U3cIW  
approved overseas trust company 核准海外信托公司 U<47WfcW  
approved pooled investment fund 核准汇集投资基金 se!mb _!  
approved provident fund scheme 认可公积金计划 }>&KUl  
approved provision 核准拨款 /s c.C  
approved redeemable share 核准可赎回股份  ]>Si0%  
approved regional stock 认可地区性证券 M^6$ MMx  
approved retirement scheme 认可退休金计划 1zjaR4Tf  
approved subordinated loan 核准附属贷款 Ax!Gu$K2o  
arbitrage 套戥；套汇；套利 <C<`J{X0  
arbitrageur 套戥者；套汇者 xhw-2dl*H  
arbitrary amount 临时款项 6z?gg3GV  
arrangement 措施；安排；协定 `tE^jqrke5  
arrears 欠款 gi]ZG  
arrears of pay 欠付薪酬 bU`=*  
arrears of revenue 逾期未收税款；逾期未收的帐项 =x0No*#|'  
articles of association 组织章程；组织细则；组织章程细则 )`8pd 7<.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 t)N;'v &  
ascertainment of profit 确定利润 j$x)pB3]  
"Asia Clear" “亚洲结算系统” u,7zFg)H  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %6ub3PLw8  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 K=6UK%y A  
Asian Development Fund [ADF] 亚洲发展基金 Y-p<qL|_  
Asian dollar bond 亚洲美元债券 +y&d;0!  
Asian dollar market 亚洲美元市场 ?t rV72D  
Asian dollar rate 亚洲美元利率 `.=sTp2rbc  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 rg5]&<Vq8  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 \t3qS eWc/  
asked price 沽盘；喊价；索价；卖方报价 kIvvEh<L=  
assessable income 应评税入息 0xpx(T[  
assessable loss 应评税亏损 TfRGA(+#  
assessable profit 应评税利润 0mexF@  
assessable value 应评税值 '{f=hE_/  
assessed profit 估定利润 S#8>ZwQ  
assessed value 经评估价值 jtKn3m7 +p  
assessment 评税；评定；估价；评税单 :gI.l1  
assessment number 评税编号；估价编号 a3@w|KLt  
assessment of additional tax 补加税评税 !@g)10u  
assessment of performance 业绩评估；实绩评价 1f4bt6[  
Assessor 评税主任 },c,30V'  
asset price bubbles 资产价格泡沫 IfV 3fJ7  
asset-backed securities 具资产保证的证券 Cd]/  
assets accretion 资产增值 GBP-V66  
assets and liabilities 资产与负债 =Q(vni83<  
assets betterment statement 资产递增表；资产改进表 4nkE IZ  
assets lending 实物放款；有抵押贷款 'iUg[{'+  
assets of the company passing on the death 死者去世时转移的公司资产 t`|,6qEG  
assets pledged as security for liabilities 用作负债抵押的资产 6EJVD!#[K  
assets portfolio 资产投资组合 #Hu~}zy  
assets price 资产价格 Ip?]K*sq  
assets quality 资产质素 G'x 
.
NL  
assets realization 资产变现 E\{<;S  
assets refinancing arrangement 资产再集资安排 vR>o}%`  
assets securitization 资产证券化 z`$J_CjY  
assets situated outside Hong Kong 在香港以外地方的资产 H4<Nnd\   
assets stripping 削减资产；拆卖资产 C!%:o/  
assets value 资产值 h`5)2n+P  
assignee 承让人 XU-m"_t  
assignment 转让；转让书；转让契 nWWM2v  
assignment of interest 权益转让 8`v$liH  
assignment of letters patent and trade mark 专利证书及商标转让 uQeu4$k!  
assignment of property 物业转让；物业转让书 bAF )Bli  
assignment right 转让权 Ec]|p6a3  
assignor 转让人 x<B'.3y  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 *'ZN:5%H  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 x5Zrz<Y$w  
associate member 附属会员 HIf{Z* mb  
associated body corporate 相联法人团体 #^rU x.  
associated company 相联公司；联属公司 [-w@.^:]X  
associated corporation 相联法团 nr\q7  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] nr2r8u9r  
公认会计师公会〔英国〕 Llz['"m  
Association of Futures Exchange Brokers 香港期货经纪协会 Bjj<\8^M  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 UUtbD&\  
association of underwriters 承保人组织 <I=$ry6 8  
assumption of control 接管 cHD%{xlb  
assurance 担保；保险；转易；转易书 -_8*41  
assurance of interest 权益的转易 ?o[L7JI  
at 19XX price 按一九ＸＸ年价格计算 H+ZSPHs  
at a discount 按赔价计算；按贴水价格计算；打折扣 =_pwA:z"A  
at a premium 按溢价计算；按升水价格计算 r;qzo.  
at call 通知付款；按通知 1n%8j*bJq  
at constant market price 按固定市价计算 3qMNl>>  
at constant price 按固定价格计算 /8gL.i$  
at cost 按成本计算 &35|16z%@  
at current market price 按当时市价计算；按现时市价计算 {'bip`U.  
at current price 按当时价格计算；按现时价格计算 ?Zcj}e.r  
at factor cost 按要素成本计算；按生产要素成本计算 \pY^^ l*  
at money-of-the-day price 按付款当日价格计算 RK
Tb'3H  
at or better 按指定或较佳价位〔买卖指令〕 B0)]s<<  
at par 按面值计算；平价 `M@Ak2gcR+  
at sight 见票即付 0 bSA_  
at the close 按收市盘 cF+ X,]=6  
at the opening 按开市盘 c^.l2Q!  
attestation 见证；见证条款 =-jD~rN4;P  
at-the-money option 平价期权 30F!kP*E  
attorney 受权人；受托代表人 wu~hqd  
attornment 新拥有人承认书 ?S#\K^  
attributable profit 可归属利润 O\beKBT;  
attributable share value 可归属股份价值 'ks{D(`  
Auckland Stock Exchange 奥克兰证券交易所 raB+,Oi$G  
auction 拍卖 0[a}n6XTk  
auctioneer 拍卖商 cFZCf8:zB  
audit 审计；核数 `
2%6V)s  
Audit Commission 审计署 ,x_Z JL  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] JW+*d`8Z[  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 (> "QVxr  
audit review 帐目审查 rVryt<2:@r  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 :FQ1[X1xm  
audited account 审计帐目；经审计的帐目 8^yJ
qAXK  
audited annual account 经审计的周年帐目 |V&G81sM  
audited balance sheet 经审计的资产负债表 HW_& !ye  
auditor 核数师；核数主任；审计师 Hi,t@!
!  
auditor's certificate 核数师证明书；审计师证明书 N{joXHCu  
auditor's report 核数师报告；审计师报告 .;I29yk\XS  
Aussie bond 澳元债券 KL3<Iz]  
austerity budget 紧缩预算 sH!O0WL  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 lZ+!H=`  
Australia All Ordinaries Index 澳洲所有普通股票指数 ')#,X^   
Australian Dollar [AUD] 澳元 TZB+lj1  
Australian Options Market 澳大利亚期权市场 }Uw#f@Wh  
Australian Securities Commission 澳洲证券事务监察委员会 >bm|%Ou"  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Ewo~9 4{  
Australian Stock Exchange 澳大利亚证券交易所 Z=$T1|  
Austrian Schilling [ATS] 奥地利先令 QT!5l`  
authentication 认证；鉴证 ;j}y
B  
authority to purchase 委托购买证；委购书 a/:XXy |  
authorization 认可；核准；授权；授权书 x8N|($1  
authorization by direction 指示授权 J !#Zi#8sF  
authorization by instruction 指令授权  '3,\@4  
authorization by warrant 令状授权 Ex(3D[WmMW  
authorization of unit trust 单位信托的认可 \M+L3*W  
authorized agent 指定代理人 'fW#7W  
authorized capital 法定资本 Ka-p& Uv1<  
authorized clerk 出市员 kDsIp=  
authorized dealer 认可交易商 i g71/'D  
authorized financial institution 认可财务机构 X>l*v\F9  
authorized fund 认可基金 vzR=>0#  
authorized fund house 获授权的基金公司；认可基金公司 PEXq:TA  
authorized institution 认可机构
+V8b  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 {]/8skov5]  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 f} K`Jm_}?  
authorized insurer 获授权保险人；获认可承保人 l I-p_K  
authorized investment 特准投资项目 =xl~][  
authorized person 获授权人 =nxKttmU0  
authorized representative 获授权代表 tJD] (F  
authorized share capital 法定股本 k`YYZt]@  
automated quotation system 自动报价系统 ]n v( aM?d  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] {=JF=8@A  
自动交易系统〔香港期货交易所有限公司〕 !-tz4vjw  
automatic adjustment mechanism 自动调整机制 Dz&+PES_k  
automatic adjustment system 自动调整系统 jPJAWXB4a  
Automatic Clearing House 自动票据交换所 v.g"{us  
automatic exchange rates accumulation system 自动化汇率累集系统 k*$3i  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
igkz2SI  
automatic teller machine [ATM] 自动柜员机 M7dU@Ag  
autopay 自动转帐 z'MS#6|}  
available assets 可用资产 _6LoVS  
available fiscal reserve 现存财政储备 -T_\f?V88  
available profit 可用利润
~brFo2  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 pB01J<@m  
average 平均；平均数；海损 +"!aM?o  
average basic salary 平均基本薪金 *Xr$/N  
average consumer expenditure 平均消费开支；一般消费开支 zK5bO=0j  
average cost 平均成本 =nRuY'  
average cost of land production 增辟土地平均成本 }C#3O{5  
average daily turnover 平均每日成交额 ?p^2Z6J'$  
average daily wage rate 平均每日工资率 8tc*.H{^+  
average expenditure pattern 平均开支模式 %'ZN`XftG  
average growth rate 平均增长率 y\PxR708  
average net fixed assets 固定资产平均净值 ;A#~`P  
average of relatives 相对价格平均数 `/:
cfP\  
average price 平均价格 Ot9V< D6h  
average propensity to consume 平均消费倾向；一般消费倾向 f(:1yl\a  
average propensity to save 平均储蓄倾向；一般储蓄倾向 bXdY\&fE  
average rate 平均率 Y E1Hpeb  
average revenue 平均收入；平均收益 cyF4iG'M,y  
average stock 平均库存；平均存货 3Sh+u>w  
average yearly rent 平均年租 SI-X[xf  
avoidance of double taxation 避免双重课税 i/qTFQst _  
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 r0\f;q  
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