一些有用的会计术语(也不知道发的地方对不对)A

A: g|ewc'y  
A share Ａ股；甲类股份 #pO=\lJ
,  
abatement of tax 减税；减扣免税额 kN_ i0~y@-  
ABN AMRO Bank N.V. 荷兰银行 ZmeSm& hQ_  
above-the-line expenditure 线上项目支出；经常预算支出 _rt+OzZ*L  
above-the-line receipt 线上项目收入；经常预算收入 hAX@|G.  
ABSA Asia Limited 南非联合亚洲有限公司 jLo(Uf  
absolute change 绝对数值变更 >?>@&A/  
absolute expenditure 实际开支 r0t4\d_&  
absolute guideline figure 绝对准则数字 Lgp{ hK  
absolute interest 绝对权益 9"hH2jc  
absolute order of discharge 绝对破产解除令 Z>

Jm  
absolute profit margin 绝对利润幅度 .P(k |D&  
absolute value 实值；绝对值 p^QZGu-.W  
absolutely vested interest 绝对既得权益 RQxL`7H  
absorbed cost 已吸收成本；已分摊成本 /}A"F[5  
absorption 吸收；分摊；合并 2-=Ov@y2k!  
absorption rate 吸收率；摊配率；分摊率 |`vwykhezO  
ACB Finance Limited 亚洲商业财务有限公司 @i2"+_}*  
acceptable form of reciprocity 合理的互惠条件 /iURP-rl  
acceptable rate 适当利率；适当汇率 zGgPW  
acceptance agreement 承兑协议 -E{D'X  
acceptance for honour 参加承兑 PJ}d- 
 
acceptor 承兑人；接受人；受票人 8p D$
/  
acceptor for honour 参加承兑人 w3l2u1u  
accident insurance 意外保险 m#6RJbEz  
Accident Insurance Association of Hong Kong 香港意外保险公会 )+ifVv50  
accident insurance scheme 意外保险计划 j'r"_*%  
accident year basis 意外年度基准 4P(muOS  
accommodation 通融；贷款 X.}i9a 6  
accommodation bill 通融票据；空头票据 'kU5  
accommodation party 汇票代发人 w]L^)_'Th  
account balance 帐户余额；帐户结余 Xb#!1hA  
account book 帐簿 E,IeW {6s  
account collected in advance 预收款项 R 6JHR
d  
account current book 往来帐簿 "y~tAg  
account of after-acquired property 事后取得的财产报告 wr);+.T9R  
account of defaulter 拖欠帐目 oVlh4"y#Lf  
account payable 应付帐款 lRA=IRQ]  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 s1 mKz0q  
account receivable 应收帐款 ((0nJJjz  
account receivable report 应收帐款报表 0b=1Ce+0q  
account statement 结单；帐单；会计财务报表 3Ye{a<ckK  
account title 帐户名称；会计科目 r~rftw  
accountant's report 会计师报告 7m.#No>^  
Accountant's Report Rules 会计师报告规则 yuP1*QJ%  
accounting and auditing procedure 会计与审计程序；会计与核数程序 1N\/61+aA  
Accounting Arrangements 《会计安排》 l9{}nz  
accounting basis 会计基础 P=3mLz-  
accounting by Official Receiver 破产管理署署长呈交的帐目  T.d1?  
Accounting Circular 《会计通告》 ,f*Q3 S/I  
accounting class 会计类别 7b8+"5~  
accounting date 记帐日期；会计结算日期 2F7(Y)  
accounting for money 款项核算 P^'TI[\L9  
Accounting Officer 会计主任 :/A7Z<u,  
accounting period 会计报告期；会计期 Ymvd3>_  
accounting policy 会计政策；会计方针 a+mrsyM  
accounting practice 会计惯例 w?#s)z4}g  
accounting principle 会计准则 Cb}I-GtO  
accounting record 会计记录 ehTrjb3k  
accounting report 会计报告  zSd!n  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ww=^P{q\  
Accounting Society of China 中国会计学会 Gxhr0'  
accounting statement 会计报表 _v6x3 Z  
accounting system 会计制度；会计系统 TXL!5, X_  
accounting transaction 会计事项；帐务交易 E P3Vz8^  
accounting treatment 会计处理 b-8}TTL>  
accounting year 会计年度 G0%},Q/  
accretion 增值；添加 >U\1*F,Om,  
accrual 应计项目；应累算数目 ]`eP
"U{  
accrual basis 应计制；权责发生制 |hl:!j.t  
accrual basis accounting 应计制会计；权责发生制会计 vKO/hZBh  
accrue 应累算；应计 sP:nTpTsC  
accrued benefit 应累算利益 HPryq)z  
accrued charges 应计费用 <
%4M\n  
accrued cumulative preference share dividend 应累算的累积优先股股息 X 0vcBHh  
accrued expenses 应累算费用
g1kYL$o4  
accrued interest payable 应付利息；应计未付利息 J7
;8 S  
accrued interest receivable 应收利息；应计未收利息 ,A%p9  
accrued right 累算权益 OLS/3c z  
accruing profit 应累算的利润 )L/0X40<.  
accumulated fiscal reserve 累积财政储备 ;kDUQw  
accumulated profit 累积利润；滚存溢利 \>$3'i=mQ  
accumulated reserve 累积储备 rP{J
ep!  
accumulation of surplus income 累积收益盈余 P,J+'.@  
acquired assets 既得资产 Y_zMj`HE  
acquisition 收购；购置；取得 xovsh\s  
acquisition cost 购置成本 c/DK31K  
acquisition expenses 购置费用 O!G!Gq&  
acquisition of 100% interest 收购全部股权 zm!M'|~@7  
acquisition of control 取得控制权 4`e[gvh  
acquisition of fixed assets 购置固定资产 q6'Q-e)  
acquisition of shell “买壳” !8e;3W  
acquisition price 收购价 -e4TqzRr  
act of God 天灾 ~pT1,1  
acting partner 执事合伙人 }el7@Gv  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Xj9\:M-  
active partner 积极参与的合伙人 a[_IG-l|i4  
active trading 交投活跃 ${)oi:K@:  
actual circulation 实际流通 5pT8 }?7  
actual cost 实际成本 p'`?CJq8  
actual expenditure 实际开支；实际支出 PrHoN2y5E  
actual income 实际入息；实际收入；实际收益 \483S]_-z{  
actual market 现货市场 h+R26lI1x  
actual price 现货价；实际价格 Xf#+^cQ  
actual profit 实际利润 NDUH10Y:[  
actual quotation 实盘；实际价位；实际报价 9.%t9RM^  
actual year basis 按实际年度计算 iE?yvtr8  
actuals 实货 Vk> &
 
actuarial investigation 精算调查 4/ WKR3X  
actuarial principle 精算原则 b:5-0uxjs  
actuarial report 精算师报告 $cWt^B'  
Actuarial Society of Hong Kong 香港精算学会 _\.4ofK(  
actuarial valuation 精算师估值 Ht:\ z;cu  
actuary 精算师 dVs=*GEl9  
ad referendum agreement 暂定协议；有待覆核的协定 ODEFs?%'  
ad valorem duty 从价税；按值征税 ~&aULY?)]  
ad valorem duty system 从价税制 7gcR/HNeF  
ad valorem fee 从价费 = GyABK  
ad valorem tariff 从价关税 &]h`kvtBC  
additional allowance 额外免税额 uPq@6,+  
additional amount for unexpired risk 未过期风险的额外款额 to'CuPkT  
additional assessable profit 补加应评税利润 ypgM&"eR  
additional assessment 补加评税 Uc,MZV4  
additional commitment 额外承担 R< L =&I  
additional commitment vote 额外承担拨款 fK6[ p&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "}"/d(  
additional dependent parent allowance 供养父母额外免税额 qSGM6kb  
additional provision 额外拨款 !1Hs;K  
additional stamp duty 附加印花税 ?fN6_x2e3  
additional tax 补加税罚款；补加税款 's.e"F#  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 NB4Q,iq$  
adjudged bankrupt 被裁定破产 Y&1N*@YP  
adjudicated bankrupt 裁定破产人 3G[|4v?[<_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 "=w:LRw  
adjudication of bankruptcy 裁定破产；宣告破产 Er;qs*f  
adjudication of insolvency 裁定无力偿还债务 NLr
a"Z  
adjusted actual 经调整的实数；调整后的实数 ^Ze(WE)  
adjusted current assets 经调整的流动资产；调整后的流动资产 &~Y%0&F,&  
adjusted figure 经调整的数字；调整后的数额 qm"SN<2S*  
adjusted liabilities 经调整的负债；调整后的负债 ;mYZ@g%e  
adjusted loss 经调整的亏损；调整后的亏损 ^J&D)&"j  
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 jEE!H/  
adjusted profit 经调整的利润；调整后的利润 8_E(.]U  
adjusted surplus 经调整的盈余额；调整后的盈余额 twu,yC!  
adjusted value 经调整的价值；调整后的价值 XG*>
yra`  
adjustment 调整；修订；理算〔保险〕 qyxd9Lk1  
adjustment centre 调剂中心 t7xJ$^p[|K  
adjustment lag 调整过程的时间差距；调整时差 m_;fj~m  
adjustment mechanism 调整机制 O,Tp,wT  
adjustment of loss 亏损调整 == E8^jYJw  
adjustment process 调整过程；调整程序 Xt:$H6 y  
adjustment range 调整幅度 lu00@~rx/  
administered exchange rate 受管制汇率 ?=LT ^Zp`  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 { "M2V+ep  
administration expenses 行政费用 D;s%cL`  
administration fee 手续费；行政费 `#'j3,\6  
administration in bankruptcy 破产管理 wAw1K2d  
administration order 遗产管理令 .'&pw}F  
administrator 管理人；遗产管理人 tfe]=_U  
administrator of the estate 遗产管理人 0%Le*C'yk  
admission of debt 债项承认书 c~4Cpy^  
admission of proof 接纳债权证明 ZY8w1:'  
advance 放贷款项；垫付款项；预支款项；预付款项 tkH]_cH'w  
advance account 暂支帐目；预付款帐户 g^Hf^%3xP  
advance compensation 预付补偿金 qTK(sW  
advance from shareholder 股东垫款 %W8iC%~  
advance pending reimbursement 预支以待日后付还 o">~ObR  
advanced economy 先进经济体系 Ka6u*:/  
advancement 预付；预付财产 I`(53LCqo  
advances warrant 垫款令 `Th~r&GvF  
advancing 贷出 (6B;  
adverse balance 逆差 %.hJDX\j
 
adverse exchange 逆汇 up+0-!AH  
advertisement addressed to shareholders 在报章刊登的致股东通告 dOKp:|9G  
advice for collection 托收通知书 'YB[4Q /0  
advice of drawing 提款通知书；汇票通知书 PJ;WNo8  
advice of payment 付款通知 vQ*RrHG?c  
Advisory Committee [Securities and Futures Commission] AmHj\NX$  
谘询委员会〔证券及期货事务监察委员会〕 SzIzQR93&  
Advisory Committee on Diversification 经济多元化谘询委员会 _?:jZ1wZ  
affidavit 誓章；遗产申报誓章 :o'|%JE  
affidavit of no receipt 述明无收款的誓章 "b~C/-W I  
affiliate 联号；联营公司；附属公司 #2s}s<Sc;  
affiliated company 附属公司；联号；联营公司 }ymW};W  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ?$K-f:?c  
affordability 负担能力 V]; i$  
African Development Bank [AfDB] 非洲开发银行 }2@Z{5sh)  
after-acquired property 事后取得的财产
|,@D<  
after-hours dealing 市后交易 MOK}:^bSu  
after-tax profit 税后盈利；税后利润；税后溢利 <!g]q1  
agency agreement 代理协议 YTFU#F  
agency expenses 代理机构的开支 Y~g\peG7  
agency fee 代理费 (_|*&au J  
Agency Law 《代理法》 41Z@_J|&  
agent 代理人；承销人 _Iminet  
agent of company 公司代理人 %SOXw8-  
agent's fee 代理人费；经纪费 l99Lxgx=  
aggregate 总计；总数；总体数字 >zqaV@T  
aggregate amount 总款额；总额 4/|x^Ky>G  
aggregate assets and liabilities 总体资产与负债 {N
>ju  
aggregate at constant price 按固定价格计算的总体数字 `@ YV  
aggregate demand 总需求 sBB[u'h!  
aggregate gross position 总持仓量 #lrwKHZ+  
aggregate limit 总限额
L~-/'+  
aggregate of salaries tax 合计薪俸税 pDZewb&cA  
aggregate performance 总体表现；总体业绩 m_*wqNFA6  
aggregate supply 总体供应 z`IW[N7Z
 
aggregate surplus 总盈余 uDie
2
05  
aggregate total 整体总额 /M%>M]  
aggregate value 总值；合计价值 tu<<pR>  
aggregated basis 合计基准 BW7AjtxQ&  
aggregated net chargeable income 合计应课税入息实额 {iX#  
aggregation 合并计算；合计；总和 ". tW5O>  
aggregation of incomes of husband and wife 夫妇入息合并计算 F$)l8}  
aggregation of property 财产的总和 2PYnzAsl  
agio 差价；贴水 &RYdSXM  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 V\Gs&>  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment E+i*u   
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 z'm}p  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment UP^8Yhdo  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Ny2 Z <TW  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment _i {Y0d+  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 zawu(3?~)5  
agreement for a settlement 授产协议 Q3tyK{JE  
agreement for assignment 转让协议 z^U+
oG  
agreement for sale 售卖协议；买卖协议 &'$Bk5D@G  
agreement for sale and purchase 买卖协议 $uHQl#!;  
agreement for the payment of interest 支付利息协议 LAlwQ^v|  
agreement for the repayment of money 还款协议 {/]2~!  
agreement of reinsurance 再保险协议 R|8vdZ%@  
Agricultural Bank of China 中国农业银行 6&os`!  
air passenger departure tax 飞机乘客离境税 `jGeS[FhR  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 xcr2|  
airport tax 机场税 qg& /!\  
alcohol duty 酒精税 vSR&>Q%X  
alienation 让与；让渡；转让 ;:D-}t;  
alimony 生活费；赡养费 ;.uYWP|9  
All Ordinaries Index [AOI] 所有普通股指数 ?OFa Q  
all risks 全险；综合险 3/`BK{  
All Sales Record for Stock Market 《股票市场成交报告》 (p{%]M
  
Allied Capital Resources Limited 新联财务有限公司 YK6LJv}  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 i8V\x>9  
allocation letter 拨款信件 a2B71RT~  
allocation of fund 分配款项；预留款项 4W"A*A  
allocation of profit 利润分配；溢利分配 [*^.$s(  
allocation warrant 拨款令 ,gVVYH?qR  
allotment 分配；配股 DLrV{8%W  
allotment notice 股份配售通知；配股通知 E xhih^[_  
allotment of shares 股份分配 >`0U2K  
allowable 可获宽免；免税的 \W.CHSD  
allowable business loss 可扣除的营业亏损 3W7^,
ir  
allowable expenses 可扣税的支出 :awkhx  
allowance 免税额；津贴；备抵；准备金 OP1`!P y  
allowance for debts 债项的免税额 KAC
lV%jP  
allowance for depreciation by wear and tear 耗损折旧免税额 qR'FbI  
allowance for funeral expenses 殡殓费的免税额 !b+4[xky  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 p75o1RU  
allowance for repairs and outgoings 修葺及支出方面的免税额 LZn'+{\`  
allowance to debtor 给债务人的津贴 aDdGhB  
alteration of capital 资本更改 T&_&l;syA  
alternate trustee 候补受托人 #gQn3.PX+y  
amalgamation 合并 3P6O]x<-?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %3a-@!|1<  
ambit of charges 征税范围；收费范围 >BbX:  
amended valuation 经修订的估值 L*Z.T^h  
American Commodities Exchange 美国商品交易所 9m M3Ve*  
American Express Bank Limited 美国运通银行 DzGUKJh6  
American Stock Exchange 美国证券交易所 }_'5Vb_  
amortization 摊销 `[sFh%:  
amount due from banks 存放银行同业的款项 RxMsP;be  
amount due from banks abroad 存放海外银行同业的款项 *)Qv;'U=rn  
amount due from holding companies 控股公司欠款 X(
ph
$,[  
amount due from local banks 存放本港银行同业的款项 @wcF#?J  
amount due to banks 银行同业的存款 309
pl  
amount due to banks abroad 海外银行同业的存款 O6hzOyNX@  
amount due to holding companies 控股公司存款 syR"p,3EC  
amount due to local banks 本港银行同业的存款 P+j=]Yg  
amount due to outport banks 外埠银行同业的存款 _p*9LsN$L  
amount for note issue 发行纸币的款额 =IC.FT}  
amount of bond 担保契据的款额 mITB\,,G  
amount of consideration 代价款额 - Z,Qj"V  
amount of contribution 供款数额 T'5{p  
amount of indebtedness 负债款额 )$n%4 :  
amount of principal of the loan 贷款本金额 5*$yY-A  
amount of rates chargeable 应征差饷数额 cX-M9Cz  
amount of share capital 股本额 ,s~l; Gkj  
amount of sums assured 承保款额 13s/m&  
amount of variation 变动幅度 ">bhxXeiN  
amount of vote 拨款数额 ZIx-mC5  
amount payable 应付款额 gyvrQ, u  
amount receivable 应收款额 a!$kKOK  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 I`0-q?l  
analysis 分析 cj[b^Wv:  
ancillary risk 附属风险 0VNLhM(LM  
annual account 周年帐目；周年帐目报表；年度决算；年结 >s^$-  
annual accounting date 年结日期 [7@g*!+d  
annual allowance 每年免税额；年积金；年度津贴；年津 >_?i)%+)  
annual balance 年度余额 TwkT|Piw S  
annual disposable income 每年可动用收入 4`,(*igEv  
annual estimates 周年预算 R
ml'{S  
annual fee 年费 U>PZ3  
annual general meeting 周年大会 kG>jb!e@(  
annual growth rate 年增率；每年增长率 BmX'%5ho  
annual long-term supplement 长期个案每年补助金 a#j,0FKv  
annual pensionable emolument 可供计算退休金的年薪 IIR+qJ__|  
annual report 年报 y&$n[j  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #|b*l/t8  
annual return 周年报表；周年申报表；每年报税表格 7_\sx7h{3  
Annual Return Rules 《周年报表规则》 Yj
&Sb  
annual review of consumer prices 每年消费物价回顾 XZ%,h  
annual roll-forward basis 逐年延展方式 ]rlZP1".  
annual salary 年薪 ^~H}N$W"-q  
annual statement 年度报表；年度决算表 &42]#B"*  
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 !vwio!  
annuitant 年金受益人 ]UvB+M]Lv)  
annuity 年金 6iU&9Z<%  
annuity contract 年金合约 8o5[tl ?w  
annuity on human life 人寿年金 [{7#IZL  
antecedent debt 先前的债项 ps{4_V-3u  
ante-dated cheque 倒填日期支票 K}l3t2uk  
anticipated expenditure 预期开支 ]pR?/3  
anticipated net profit 预期纯利 Q VTL}AT2:  
anticipated revenue 预期收入 ;_cTrjMv\  
anti-inflation measure 反通货膨胀措施 [inlxJD  
anti-inflationary stance 反通货膨胀立场 >-MnB  
apparent deficit 表面赤字 N!K%aH~O  
apparent financial solvency 表面偿债能力 T)mQ+&|  
apparent partner 表面合伙人 g"P%sA/E+  
application for personal assessment 个人入息课税申请书 ftYJ 3/WH  
application of fund 资金应用 1 (<n^\J(  
application to release as liquidator and to destruct the books of accounts and documents eI1zRoIl-  
申请免除清盘人职务及毁灭帐簿与文件 A%8 Q}s$<s  
appointed actuary 委任精算师 Av.tr&ZNb  
appointed auditor 委任核数师；委任审计师 Y7t#)?  
appointed trustee 委任的受托人 _w\9 \<%  
appointer 委任人 6eSo.@*l  
apportioned pro rata 按比例分摊 CQWXLQED>  
apportionment 分配；分摊 DsHF9Mn  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -$Fj-pO\  
apportionment formula 分摊方程式 J8:s=#5  
apportionment of estate duty 遗产税的分摊 k$kE5kh,S  
appraisal 估价；评估 HgQjw!  
appreciable growth 可观增长 ?Q]&;5o  
appreciable impact 显着影响 GY$Rkg6d  
appreciable increase 可观增长 .RxTz9(  
appreciation 增值；升值 ,t`V^(PEq  
appreciation against other currencies 相对其他货币升值 6F(z6_<  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0>|q[SC  
appreciation tax 增值税 o[!'JUxZ  
appropriation 拨款；拨用；拨付 geG0F}oC!  
appropriation account 拨款帐目 wsQnjT>
 
Appropriation Bill 拨款法案 *?m)VvR>|  
appropriation-in-aid system 补助拨款办法 ^Hn}\5  
approved assets 核准资产 X?_rD'3  
approved basket stock 认可一篮子证券 WzzA:X  
approved budget 核准预算
ew1L+  
approved charitable donation 认可慈善捐款 ..`c# O&  
approved charitable institution 认可慈善机构 1ubu~6  
approved currency 核准货币；认可货币 ]K(a32VCH  
approved estimates 核准预算 ,j%\3g`  
approved estimates of expenditure 核准开支预算 #*.!J zOg  
approved overseas insurer 核准海外保险人 ^OV; P[  
approved overseas trust company 核准海外信托公司 >eGg 1  
approved pooled investment fund 核准汇集投资基金 E'WXi!>7p  
approved provident fund scheme 认可公积金计划 MJ:c";KCq0  
approved provision 核准拨款 /!Rva"  
approved redeemable share 核准可赎回股份 2|,$#V=  
approved regional stock 认可地区性证券 >fC&bab  
approved retirement scheme 认可退休金计划 lD0p=`.  
approved subordinated loan 核准附属贷款 TQn!MUj/^  
arbitrage 套戥；套汇；套利 oKn$g[,SJh  
arbitrageur 套戥者；套汇者 !4p{b f  
arbitrary amount 临时款项 Kki(A4;7F  
arrangement 措施；安排；协定 JT 7WZc)  
arrears 欠款 7\UHADr  
arrears of pay 欠付薪酬 $>/d)o  
arrears of revenue 逾期未收税款；逾期未收的帐项 H(^Ehv>  
articles of association 组织章程；组织细则；组织章程细则 _`?0w#>0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :qo[@x{  
ascertainment of profit 确定利润 tiZH;t';<  
"Asia Clear" “亚洲结算系统” ='"Yj  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 L0![SE>  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 [Hx}#Kds  
Asian Development Fund [ADF] 亚洲发展基金 !RKuEg4hQ  
Asian dollar bond 亚洲美元债券 3/RwCtc  
Asian dollar market 亚洲美元市场 ;#Po}8Y=  
Asian dollar rate 亚洲美元利率 Q6(~VvC-  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Y(,RJ&7  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 M ygCg(h  
asked price 沽盘；喊价；索价；卖方报价 Gpu[<Z4  
assessable income 应评税入息 s,_+5ukv  
assessable loss 应评税亏损 K28L(4)  
assessable profit 应评税利润 %B@NW2ZQ[  
assessable value 应评税值 .F ?ww}2p]  
assessed profit 估定利润 /gu VA  
assessed value 经评估价值 "(mJupI  
assessment 评税；评定；估价；评税单 I"x'  
assessment number 评税编号；估价编号 2VV>?s  
assessment of additional tax 补加税评税 (XOz_K6c%K  
assessment of performance 业绩评估；实绩评价 iF`_
-t/k  
Assessor 评税主任 a?-Jj\q  
asset price bubbles 资产价格泡沫 m'2F#{  
asset-backed securities 具资产保证的证券 Ft>B% -;  
assets accretion 资产增值
hlVC+%8  
assets and liabilities 资产与负债 b()8l'x_|K  
assets betterment statement 资产递增表；资产改进表 U.TZd"  
assets lending 实物放款；有抵押贷款 f,ro1Nke  
assets of the company passing on the death 死者去世时转移的公司资产 VESvCei  
assets pledged as security for liabilities 用作负债抵押的资产 xC< )]  
assets portfolio 资产投资组合 Qh@Q6  
assets price 资产价格  m}yu4  
assets quality 资产质素 QbdXt%gZe  
assets realization 资产变现 dg|+?M^9`  
assets refinancing arrangement 资产再集资安排 g+o$&'
\  
assets securitization 资产证券化 rai'x/Ut}+  
assets situated outside Hong Kong 在香港以外地方的资产 !8p>4|VM  
assets stripping 削减资产；拆卖资产 rRevyT
s  
assets value 资产值 8J,^O04<  
assignee 承让人 `O7vPE  
assignment 转让；转让书；转让契 ]{tWfv|Xg8  
assignment of interest 权益转让 ]:f.="  
assignment of letters patent and trade mark 专利证书及商标转让 ^?e[$}  
assignment of property 物业转让；物业转让书 >.
SO2w  
assignment right 转让权 jZIT[HM  
assignor 转让人 `)O9 '568  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 N~|f^#L  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 q;AD#A|\  
associate member 附属会员 OG
#^d5(  
associated body corporate 相联法人团体 lZwjrU| _  
associated company 相联公司；联属公司 C 9%bD  
associated corporation 相联法团 7Ydqg&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Ow-ejo  
公认会计师公会〔英国〕 lz=DGm  
Association of Futures Exchange Brokers 香港期货经纪协会 pKLcg"{[F  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 W<<G  'Km  
association of underwriters 承保人组织 6`9QGi,)  
assumption of control 接管 pRfKlTU\  
assurance 担保；保险；转易；转易书 UusAsezm:  
assurance of interest 权益的转易 VsA
_
x  
at 19XX price 按一九ＸＸ年价格计算 $idToOkw  
at a discount 按赔价计算；按贴水价格计算；打折扣 y1 a%f.F`  
at a premium 按溢价计算；按升水价格计算 zDYJe_m ~  
at call 通知付款；按通知 =F[M>o  
at constant market price 按固定市价计算 !wAnsK  
at constant price 按固定价格计算 >XZ2w_  
at cost 按成本计算 ydD:6bBX  
at current market price 按当时市价计算；按现时市价计算 ]9@4P$I  
at current price 按当时价格计算；按现时价格计算 Rs<S}oeLn  
at factor cost 按要素成本计算；按生产要素成本计算 qo9&e~Y<G  
at money-of-the-day price 按付款当日价格计算 0of:tZU  
at or better 按指定或较佳价位〔买卖指令〕 jYU0zGpj  
at par 按面值计算；平价 eZ
) |m  
at sight 见票即付 {X,-T&  
at the close 按收市盘 Rq15AR  
at the opening 按开市盘 z .lb(xQ  
attestation 见证；见证条款 >$}Mr%49  
at-the-money option 平价期权 #p"F$@N  
attorney 受权人；受托代表人 '5$: #|-  
attornment 新拥有人承认书 djf8FNnn  
attributable profit 可归属利润 fwtsr>SV  
attributable share value 可归属股份价值 `
mkOjsj &  
Auckland Stock Exchange 奥克兰证券交易所 :V8oWMY  
auction 拍卖 :TrP3wV_  
auctioneer 拍卖商 '\H & EJ'  
audit 审计；核数 >a@1y8B  
Audit Commission 审计署 uYTyR;a  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] =2Ju)!%wr  
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〕 -X EK[  
audit review 帐目审查 34k(:]56|  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 H"+|n2E^  
audited account 审计帐目；经审计的帐目 H|s Iw:  
audited annual account 经审计的周年帐目 W*H%\Y:N  
audited balance sheet 经审计的资产负债表 6jr}l  
auditor 核数师；核数主任；审计师 O0^Y1l  
auditor's certificate 核数师证明书；审计师证明书 1|*%  
auditor's report 核数师报告；审计师报告 t":^:i'M  
Aussie bond 澳元债券 [9EL[}  
austerity budget 紧缩预算 #~*v*F~3  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 TbMlYf]It  
Australia All Ordinaries Index 澳洲所有普通股票指数 +SV!QMIg  
Australian Dollar [AUD] 澳元 :^7_E&  
Australian Options Market 澳大利亚期权市场  K0*er  
Australian Securities Commission 澳洲证券事务监察委员会 6mZpyt  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 2QHu8mFU  
Australian Stock Exchange 澳大利亚证券交易所 a"O9;&};&  
Austrian Schilling [ATS] 奥地利先令 g7%vI8Y)@  
authentication 认证；鉴证 :@~3wD[y  
authority to purchase 委托购买证；委购书 _uh@fRyh  
authorization 认可；核准；授权；授权书 @zR_[s  
authorization by direction 指示授权 };(2 na  
authorization by instruction 指令授权 o) eW5s,6  
authorization by warrant 令状授权 .Xta;Py|J  
authorization of unit trust 单位信托的认可 cCtd\/ \  
authorized agent 指定代理人 qzD  
authorized capital 法定资本 vO{[P#L}  
authorized clerk 出市员 -% B)+yq>  
authorized dealer 认可交易商 DKQQZ`PF  
authorized financial institution 认可财务机构 c1%ki%J#  
authorized fund 认可基金 <Dnv=)Rq  
authorized fund house 获授权的基金公司；认可基金公司 G* mLb1  
authorized institution 认可机构 o,1Fzdh6(  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 uN9.U  _  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 az:lG(ZGw  
authorized insurer 获授权保险人；获认可承保人 [:Odb?+`F  
authorized investment 特准投资项目 wu0JXB%&^  
authorized person 获授权人 M>Ws}Y
 
authorized representative 获授权代表 YWhS<}^  
authorized share capital 法定股本 1p>&j%dk  
automated quotation system 自动报价系统 kJXy)  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Re\V<\$J  
自动交易系统〔香港期货交易所有限公司〕 "'8o8g  
automatic adjustment mechanism 自动调整机制 ~xZ)b
tf  
automatic adjustment system 自动调整系统 am WIA`n=  
Automatic Clearing House 自动票据交换所 Qa16x<Xlm  
automatic exchange rates accumulation system 自动化汇率累集系统 xJzO?a'  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 \]/6>yT  
automatic teller machine [ATM] 自动柜员机 !ImtnU}  
autopay 自动转帐 G_p13{"IM  
available assets 可用资产 `H;O! ty&d  
available fiscal reserve 现存财政储备 ]kkH|b$[T  
available profit 可用利润 2L2)``*   
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 7 ( /  
average 平均；平均数；海损 ;#D:S6 L  
average basic salary 平均基本薪金 %}~Ncn_r  
average consumer expenditure 平均消费开支；一般消费开支 0Ioa;XgOn  
average cost 平均成本 ]\R%@FCYc  
average cost of land production 增辟土地平均成本 [k +fkr]  
average daily turnover 平均每日成交额 bDcWPwe  
average daily wage rate 平均每日工资率 o2(*5*b!@e  
average expenditure pattern 平均开支模式 @6DV?VL  
average growth rate 平均增长率 pzBd(d^*  
average net fixed assets 固定资产平均净值 i*vf(0G  
average of relatives 相对价格平均数 r#.\5aQt  
average price 平均价格 my3W[3#  
average propensity to consume 平均消费倾向；一般消费倾向 } SA/,4/9  
average propensity to save 平均储蓄倾向；一般储蓄倾向 d
'wWj  
average rate 平均率 oY%NDTVN  
average revenue 平均收入；平均收益 Jo ]8?U(^  
average stock 平均库存；平均存货 _q\w9gN  
average yearly rent 平均年租 78+PG(Q_M  
avoidance of double taxation 避免双重课税 Q[F$6m%o  
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 Ih0kdi  
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