一些有用的会计术语(也不知道发的地方对不对)A

A: O9 r44ww  
A share Ａ股；甲类股份 D2mAyU-  
abatement of tax 减税；减扣免税额 _rWXcK3cjr  
ABN AMRO Bank N.V. 荷兰银行 Sf8Xj|u  
above-the-line expenditure 线上项目支出；经常预算支出 iO#xIl<  
above-the-line receipt 线上项目收入；经常预算收入 a\.?{/  
ABSA Asia Limited 南非联合亚洲有限公司 ,DsT:8  
absolute change 绝对数值变更 y"n~ET}e7  
absolute expenditure 实际开支 $7ME a"a  
absolute guideline figure 绝对准则数字 %-zH]"Q$  
absolute interest 绝对权益 ZXRN?
b  
absolute order of discharge 绝对破产解除令 S%%qn  
absolute profit margin 绝对利润幅度 Vf2!0  
absolute value 实值；绝对值 wZolg~dg  
absolutely vested interest 绝对既得权益 "PM:&v  
absorbed cost 已吸收成本；已分摊成本 RB 0j!H:  
absorption 吸收；分摊；合并 = ~R3*GN  
absorption rate 吸收率；摊配率；分摊率 >?\ !k c  
ACB Finance Limited 亚洲商业财务有限公司 O4+w2'.,  
acceptable form of reciprocity 合理的互惠条件 _-nN( ${{  
acceptable rate 适当利率；适当汇率 |6G5 ?|  
acceptance agreement 承兑协议 /]UNN~(  
acceptance for honour 参加承兑 kUBHK"}K  
acceptor 承兑人；接受人；受票人 m=b+V#4i(  
acceptor for honour 参加承兑人 8IcQpn#  
accident insurance 意外保险 H0:6zSsc=|  
Accident Insurance Association of Hong Kong 香港意外保险公会 Kd21:|!t^  
accident insurance scheme 意外保险计划 Gf$>!zXr  
accident year basis 意外年度基准 ojI"<Q~g  
accommodation 通融；贷款 v*p)"J *  
accommodation bill 通融票据；空头票据 &~6O;}\  
accommodation party 汇票代发人 E&=?\KM  
account balance 帐户余额；帐户结余 HCZ%DBU96  
account book 帐簿 iONql7S @  
account collected in advance 预收款项 z^a?t<+  
account current book 往来帐簿 r]vBr^kq  
account of after-acquired property 事后取得的财产报告  Z~:lfCK`  
account of defaulter 拖欠帐目 &l)v'  
account payable 应付帐款 O[J+dWyp  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 z~;qDf|I  
account receivable 应收帐款 { ^k,iTx
 
account receivable report 应收帐款报表 W_lNvzag  
account statement 结单；帐单；会计财务报表 X=}0+W  
account title 帐户名称；会计科目 @)Y7GM+^  
accountant's report 会计师报告 um4zLsd#v  
Accountant's Report Rules 会计师报告规则 h*'5h!  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Q^;\!$:M  
Accounting Arrangements 《会计安排》 .Zm }  
accounting basis 会计基础 aYX'&k `  
accounting by Official Receiver 破产管理署署长呈交的帐目 0To 5|r  
Accounting Circular 《会计通告》 u+I3VK_)  
accounting class 会计类别 c_=zd6 b$S  
accounting date 记帐日期；会计结算日期 ,l"2MXD  
accounting for money 款项核算 S5p\J!k\B  
Accounting Officer 会计主任 =hb87g.  
accounting period 会计报告期；会计期 %zVv3p:  
accounting policy 会计政策；会计方针 D($UbT-v  
accounting practice 会计惯例 *m/u3.\  
accounting principle 会计准则 PhdL@Mr  
accounting record 会计记录 4&WzGnK  
accounting report 会计报告 _Xe< JJvq  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^W*)3;5  
Accounting Society of China 中国会计学会 FX%E7H  
accounting statement 会计报表 :jCaDhK  
accounting system 会计制度；会计系统 ?XrTZ{5'  
accounting transaction 会计事项；帐务交易 {x$#5PW  
accounting treatment 会计处理 6XqO'G  
accounting year 会计年度 2(xKE_|  
accretion 增值；添加 5,fzB~$TX(  
accrual 应计项目；应累算数目 ZPog)d@!  
accrual basis 应计制；权责发生制 H*<dte<  
accrual basis accounting 应计制会计；权责发生制会计 \Fjq|3`<l  
accrue 应累算；应计 AE~}^(G`  
accrued benefit 应累算利益 Hc3/`.nt  
accrued charges 应计费用 e6a8ad  
accrued cumulative preference share dividend 应累算的累积优先股股息 @K>Pw arl  
accrued expenses 应累算费用 |bUmkw  
accrued interest payable 应付利息；应计未付利息 Sv",E@!f  
accrued interest receivable 应收利息；应计未收利息 At:C4>HE@  
accrued right 累算权益 $^GnY7$!>  
accruing profit 应累算的利润 8`<Gp
lO  
accumulated fiscal reserve 累积财政储备 :RG6gvz  
accumulated profit 累积利润；滚存溢利 $9$NX/P  
accumulated reserve 累积储备 TR7TF]itb  
accumulation of surplus income 累积收益盈余 $l0w{m!P  
acquired assets 既得资产 l0)6[yXK  
acquisition 收购；购置；取得 ZmF32Ir  
acquisition cost 购置成本 J>|`  
acquisition expenses 购置费用 6f1Y:qK'@  
acquisition of 100% interest 收购全部股权 (b5af_ c  
acquisition of control 取得控制权 >@W#@W*I@  
acquisition of fixed assets 购置固定资产 KLB?GN?Pb  
acquisition of shell “买壳” A}O9e  
acquisition price 收购价 D7wWk ,B  
act of God 天灾 #{PNdINoU  
acting partner 执事合伙人 cFo-NI2  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Nzt1JHRS  
active partner 积极参与的合伙人
SesO$=y  
active trading 交投活跃 Ml ^Tb#  
actual circulation 实际流通 w Nnb@  
actual cost 实际成本 o$;x[US  
actual expenditure 实际开支；实际支出 ObnB6ShKi  
actual income 实际入息；实际收入；实际收益 \`&fr+x  
actual market 现货市场 A
2 )%+  
actual price 现货价；实际价格 ~d]7 Cl  
actual profit 实际利润 jeNEC&J  
actual quotation 实盘；实际价位；实际报价 vN
+!l3O  
actual year basis 按实际年度计算 $'wl{D"  
actuals 实货 7 |A,GH  
actuarial investigation 精算调查 y+<HS]vyV  
actuarial principle 精算原则 (d\bSo$]  
actuarial report 精算师报告 Vh&KfYY  
Actuarial Society of Hong Kong 香港精算学会 |M&/(0  
actuarial valuation 精算师估值 >Li?@+Zl  
actuary 精算师 -tJ*F!w6U  
ad referendum agreement 暂定协议；有待覆核的协定 Z]CH8GS~<  
ad valorem duty 从价税；按值征税 %kT:"j(xW  
ad valorem duty system 从价税制 z9ZAY!Zhq]  
ad valorem fee 从价费 ;E_{Zji_e  
ad valorem tariff 从价关税 -0Ek&"=Z^  
additional allowance 额外免税额 wq#3f#3V  
additional amount for unexpired risk 未过期风险的额外款额 9 R1]2U$|  
additional assessable profit 补加应评税利润 4B 6Aw?  
additional assessment 补加评税 .Dz /MSl  
additional commitment 额外承担 K
Yaf7qy]  
additional commitment vote 额外承担拨款 D=$<Ex^p  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ml2HA4X&$Y  
additional dependent parent allowance 供养父母额外免税额 =nl,5^  
additional provision 额外拨款 fq'Of wT  
additional stamp duty 附加印花税 oB@C-(M  
additional tax 补加税罚款；补加税款 h !1c(UR  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Bc@e;k@i  
adjudged bankrupt 被裁定破产 R _%pR_\  
adjudicated bankrupt 裁定破产人 OX2\H  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3& $E  
adjudication of bankruptcy 裁定破产；宣告破产 J(]nPwm=.-  
adjudication of insolvency 裁定无力偿还债务 "-oC,;yq  
adjusted actual 经调整的实数；调整后的实数 6fiJ' j@  
adjusted current assets 经调整的流动资产；调整后的流动资产 ]Ea6Z  
adjusted figure 经调整的数字；调整后的数额 .nN7*))Fj  
adjusted liabilities 经调整的负债；调整后的负债 82<
!b]^1  
adjusted loss 经调整的亏损；调整后的亏损 J^T66}r[f,  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 195(Kr<5$  
adjusted profit 经调整的利润；调整后的利润 `N0E;=g  
adjusted surplus 经调整的盈余额；调整后的盈余额 bYfcn]N  
adjusted value 经调整的价值；调整后的价值 RPu-E9g@  
adjustment 调整；修订；理算〔保险〕 xN]bRr  
adjustment centre 调剂中心 TV}SKvu  
adjustment lag 调整过程的时间差距；调整时差 bhRpYP%x  
adjustment mechanism 调整机制 [F$3mzx  
adjustment of loss 亏损调整 9UZX+@[F  
adjustment process 调整过程；调整程序 ()Z$j,2  
adjustment range 调整幅度 ]cD!~nJ  
administered exchange rate 受管制汇率 l)Hu.1~  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ]z,?
{S  
administration expenses 行政费用
nHX@  
administration fee 手续费；行政费 ,~!lNyL  
administration in bankruptcy 破产管理 (~#9KA1A}  
administration order 遗产管理令 FVHL;J]nf1  
administrator 管理人；遗产管理人 )Z#7%,o  
administrator of the estate 遗产管理人 ,3K?=e2  
admission of debt 债项承认书 AWzpk}\  
admission of proof 接纳债权证明 :c>,=FUT  
advance 放贷款项；垫付款项；预支款项；预付款项 M:~#"lfK  
advance account 暂支帐目；预付款帐户 ]KmYPrCl0  
advance compensation 预付补偿金 B4?P"
|  
advance from shareholder 股东垫款 K"D9.%7  
advance pending reimbursement 预支以待日后付还 >_o_&;=`v  
advanced economy 先进经济体系 Kt-@a%O0  
advancement 预付；预付财产 <Aa%Uwpc  
advances warrant 垫款令 Je'$V%{E  
advancing 贷出 KK?}`o  
adverse balance 逆差 ?$?Ni)Z  
adverse exchange 逆汇 @'QBrE  
advertisement addressed to shareholders 在报章刊登的致股东通告 7Vi[I< *  
advice for collection 托收通知书 o7 kGZ
 
advice of drawing 提款通知书；汇票通知书 g!8-yri  
advice of payment 付款通知 9
}=Fdt  
Advisory Committee [Securities and Futures Commission] `
fH6E8N  
谘询委员会〔证券及期货事务监察委员会〕 lyyi?/W%  
Advisory Committee on Diversification 经济多元化谘询委员会 cG<?AR?wDT  
affidavit 誓章；遗产申报誓章 GZ1>]HB>r^  
affidavit of no receipt 述明无收款的誓章 ci!c7 ,'c  
affiliate 联号；联营公司；附属公司 IpWl;i`__  
affiliated company 附属公司；联号；联营公司 o]vdxkU]  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 |G1U$p  
affordability 负担能力 jH8F^KJM[  
African Development Bank [AfDB] 非洲开发银行 >,[(icyzn  
after-acquired property 事后取得的财产 <(v!Xj^yO  
after-hours dealing 市后交易 C$P3&k#W  
after-tax profit 税后盈利；税后利润；税后溢利 8ydOS  
agency agreement 代理协议 6l4l74  
agency expenses 代理机构的开支 ]k hY8it  
agency fee 代理费 }*%
%GPJ  
Agency Law 《代理法》 <rU(zm  
agent 代理人；承销人 cj[y]2{1h  
agent of company 公司代理人 #q\C"N5ip  
agent's fee 代理人费；经纪费 *+ 7#z;
  
aggregate 总计；总数；总体数字 <
X: 9y  
aggregate amount 总款额；总额 7L!k9"X`0F  
aggregate assets and liabilities 总体资产与负债 h:|aQJG5  
aggregate at constant price 按固定价格计算的总体数字 nPKj%g3h  
aggregate demand 总需求 A 9u9d\  
aggregate gross position 总持仓量 TPrwC~\B/  
aggregate limit 总限额 6wGf47  
aggregate of salaries tax 合计薪俸税 wDsEx!\#  
aggregate performance 总体表现；总体业绩 Y!5-WXH  
aggregate supply 总体供应 $ZA71TzMV  
aggregate surplus 总盈余 yEH30zSt  
aggregate total 整体总额 @A:Xct  
aggregate value 总值；合计价值 ?vXy7y&4  
aggregated basis 合计基准 n@*NQ`(_  
aggregated net chargeable income 合计应课税入息实额 [P^ .=F  
aggregation 合并计算；合计；总和 aJub("  
aggregation of incomes of husband and wife 夫妇入息合并计算 xHf l>C'  
aggregation of property 财产的总和 noacnQ_I$  
agio 差价；贴水 YcIk{_N3  
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》 /t816,i  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment t({:TQ  
《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》 nF)|oA   
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment \=.i
M?T  
《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》 "2 Kh2[K  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment _ZJP]5  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 s)}C&T$Y.  
agreement for a settlement 授产协议 $ED<:[3N  
agreement for assignment 转让协议 +Ta7b)  
agreement for sale 售卖协议；买卖协议 FsD}Nk=m~  
agreement for sale and purchase 买卖协议 P?>p+dM  
agreement for the payment of interest 支付利息协议 =ahD'*R^A  
agreement for the repayment of money 还款协议 *b> ~L  
agreement of reinsurance 再保险协议 X@TQD  
Agricultural Bank of China 中国农业银行 )s!x)< d;  
air passenger departure tax 飞机乘客离境税 ]]Wa.P~]O  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 =|H/[",gg  
airport tax 机场税 $} ~:x_[  
alcohol duty 酒精税 eOS#@6U=u  
alienation 让与；让渡；转让 N/Z<v* i"  
alimony 生活费；赡养费 g4Tc (k#  
All Ordinaries Index [AOI] 所有普通股指数 +YP,LDJ!v  
all risks 全险；综合险 NO'-HKHj  
All Sales Record for Stock Market 《股票市场成交报告》 )jnxR${M  
Allied Capital Resources Limited 新联财务有限公司 ,<%],-Lt[  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 O<fbO7.-  
allocation letter 拨款信件 9'}m797I'  
allocation of fund 分配款项；预留款项 q
$K^E  
allocation of profit 利润分配；溢利分配 PQ1\b-I  
allocation warrant 拨款令 .Zo8KwkFY  
allotment 分配；配股 cd\0  
allotment notice 股份配售通知；配股通知 @;pTQ 5 I  
allotment of shares 股份分配 S/8xo@vct]  
allowable 可获宽免；免税的 d<xBI,g
  
allowable business loss 可扣除的营业亏损 @dGj4h.  
allowable expenses 可扣税的支出 =*}|y;I  
allowance 免税额；津贴；备抵；准备金 R`Q9|yF\  
allowance for debts 债项的免税额 r6"t`M  
allowance for depreciation by wear and tear 耗损折旧免税额 [gU z9iU  
allowance for funeral expenses 殡殓费的免税额 z1s9[5  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 x#U?~6.6  
allowance for repairs and outgoings 修葺及支出方面的免税额 WG9x_X&XJ  
allowance to debtor 给债务人的津贴 B+,Z 3*  
alteration of capital 资本更改 41$7P[M;  
alternate trustee 候补受托人 kZfO`BVL  
amalgamation 合并 <wa}A!fu  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 iB{O"l@w  
ambit of charges 征税范围；收费范围 LvB-%@n  
amended valuation 经修订的估值 /,wG$b+  
American Commodities Exchange 美国商品交易所 DT;Hr4Z8^"  
American Express Bank Limited 美国运通银行 ^IY1^x  
American Stock Exchange 美国证券交易所 hmQD-E{Ab  
amortization 摊销 Nn+le
M  
amount due from banks 存放银行同业的款项 {R\"x|  
amount due from banks abroad 存放海外银行同业的款项 #k*e>d$  
amount due from holding companies 控股公司欠款 8 "|')f#  
amount due from local banks 存放本港银行同业的款项 t-e:f0
iz  
amount due to banks 银行同业的存款 BoXQBcG]w  
amount due to banks abroad 海外银行同业的存款 |K7JU^"OQ  
amount due to holding companies 控股公司存款 d.sxB}_O  
amount due to local banks 本港银行同业的存款 C}%g(YRhb  
amount due to outport banks 外埠银行同业的存款  ^~?VD  
amount for note issue 发行纸币的款额 v:eVK!O  
amount of bond 担保契据的款额 [Cvo^cC  
amount of consideration 代价款额 hK3?m.>"g  
amount of contribution 供款数额 \ c9EE-  
amount of indebtedness 负债款额 [T.kwQf4$  
amount of principal of the loan 贷款本金额 D>PB|rS@  
amount of rates chargeable 应征差饷数额 xrS;06$  
amount of share capital 股本额 ^I@43Jy/  
amount of sums assured 承保款额 [{L4~(uU8  
amount of variation 变动幅度 %3|0_  
amount of vote 拨款数额 t /1KKEZM  
amount payable 应付款额 }hhDJ_I5M  
amount receivable 应收款额 :voQ#f=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ["kk.*&  
analysis 分析 uveTx  
ancillary risk 附属风险 YOy/'Le^:  
annual account 周年帐目；周年帐目报表；年度决算；年结 vaW,O/F  
annual accounting date 年结日期 N.l+9L0b  
annual allowance 每年免税额；年积金；年度津贴；年津 7&qunK'  
annual balance 年度余额 KYZ/b8C  
annual disposable income 每年可动用收入 }PUQvIGZZ&  
annual estimates 周年预算 m6bAvy]3<t  
annual fee 年费 =;4cDmZh  
annual general meeting 周年大会 ^g"G1,[%w  
annual growth rate 年增率；每年增长率 A7C+-N  
annual long-term supplement 长期个案每年补助金 T32C=7  
annual pensionable emolument 可供计算退休金的年薪 +'
QX`  
annual report 年报 ez@`&cJ7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /z.Y<xOc  
annual return 周年报表；周年申报表；每年报税表格 'D;v>r  
Annual Return Rules 《周年报表规则》 n>"0y^v  
annual review of consumer prices 每年消费物价回顾 M| :wC  
annual roll-forward basis 逐年延展方式 _Y?p =;  
annual salary 年薪 nRzD[3I  
annual statement 年度报表；年度决算表 %A|9=x*  
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 F2saGpGH  
annuitant 年金受益人 R%=u<O  
annuity 年金 1kEXTs=,  
annuity contract 年金合约 tt$DWmm  
annuity on human life 人寿年金 9@9(zUS|  
antecedent debt 先前的债项 !?,7Cu.5#6  
ante-dated cheque 倒填日期支票 |#^wYZO1U  
anticipated expenditure 预期开支 iimTr_TEt  
anticipated net profit 预期纯利 C4Z}WBS(  
anticipated revenue 预期收入 9nN$%(EO5;  
anti-inflation measure 反通货膨胀措施 $WED]X@X!  
anti-inflationary stance 反通货膨胀立场 g 4G&  
apparent deficit 表面赤字 ?);6]"k:3  
apparent financial solvency 表面偿债能力 &Op_!]8`U  
apparent partner 表面合伙人 9~/k25P  
application for personal assessment 个人入息课税申请书 >hHjDYjbf  
application of fund 资金应用 O/Ub{=g  
application to release as liquidator and to destruct the books of accounts and documents G:7HL5u  
申请免除清盘人职务及毁灭帐簿与文件 ry)g<OA  
appointed actuary 委任精算师 >4 4A  
appointed auditor 委任核数师；委任审计师 N_Q)AXr)  
appointed trustee 委任的受托人 P:,' 
 
appointer 委任人  >\6T
m  
apportioned pro rata 按比例分摊 P/6$T2k_  
apportionment 分配；分摊 SVB> 1s9F  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 I]+xerVd  
apportionment formula 分摊方程式 Wn6~x2LaV  
apportionment of estate duty 遗产税的分摊 aDceOhfx  
appraisal 估价；评估 6O"?wN%$  
appreciable growth 可观增长 |Ii[WfFA|J  
appreciable impact 显着影响 Aru=f~!  
appreciable increase 可观增长 FOV%\=Hl  
appreciation 增值；升值 C-O~Oil  
appreciation against other currencies 相对其他货币升值 <#/r.}.x  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (&t741DN|  
appreciation tax 增值税 #;~`+[y?\  
appropriation 拨款；拨用；拨付 ?-C=_eZJ  
appropriation account 拨款帐目 g?&_5)&  
Appropriation Bill 拨款法案 1?%Q"*Y&  
appropriation-in-aid system 补助拨款办法 ;n]GHqzY_  
approved assets 核准资产 x8x8T$  
approved basket stock 认可一篮子证券 #[ZToE4  
approved budget 核准预算 Zq1ZrwPF  
approved charitable donation 认可慈善捐款 B?n 6o|8  
approved charitable institution 认可慈善机构 {| ~  
approved currency 核准货币；认可货币 Kcf1$`
F24  
approved estimates 核准预算 J< Ljg<t+  
approved estimates of expenditure 核准开支预算 goBl~fqy0  
approved overseas insurer 核准海外保险人 IC"lsNq52  
approved overseas trust company 核准海外信托公司 r:;nv D  
approved pooled investment fund 核准汇集投资基金 2MY
-9(no  
approved provident fund scheme 认可公积金计划 F/O5Z?C?  
approved provision 核准拨款 &BTgISYi  
approved redeemable share 核准可赎回股份 i82sMN1jl7  
approved regional stock 认可地区性证券 9BR/zQ2  
approved retirement scheme 认可退休金计划 R. :~e  
approved subordinated loan 核准附属贷款 $.HZz  
arbitrage 套戥；套汇；套利 ,'!x9 `  
arbitrageur 套戥者；套汇者 Rn?Yz^ 1q  
arbitrary amount 临时款项 3lr9nBR  
arrangement 措施；安排；协定 u*}[fQ`aF  
arrears 欠款 ]6s7?07m4  
arrears of pay 欠付薪酬 8.JFQ/)i  
arrears of revenue 逾期未收税款；逾期未收的帐项 $[(amj-;l  
articles of association 组织章程；组织细则；组织章程细则 @2(7 ZxI  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [l# 8}dy  
ascertainment of profit 确定利润 n92*:Y  
"Asia Clear" “亚洲结算系统” v\lhbpk  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Hreu3N  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 zP554Gr?  
Asian Development Fund [ADF] 亚洲发展基金 oW ! Z=;  
Asian dollar bond 亚洲美元债券
f wE b  
Asian dollar market 亚洲美元市场 r7|_Fm Qf  
Asian dollar rate 亚洲美元利率 O2;iY_P7lV  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 _EHz>
DJ9  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 omdoH?  
asked price 沽盘；喊价；索价；卖方报价 \G4L+Q/13  
assessable income 应评税入息 A$ 2AYQ
 
assessable loss 应评税亏损 0nOkQVMk>  
assessable profit 应评税利润 k65V5lb  
assessable value 应评税值  _"0,  
assessed profit 估定利润 KYw~(+gHv2  
assessed value 经评估价值 0c}pg:XT  
assessment 评税；评定；估价；评税单 ]F'o  
assessment number 评税编号；估价编号 ^lvYj E  
assessment of additional tax 补加税评税 srL|Y&8p  
assessment of performance 业绩评估；实绩评价 <[l0zE5Z8'  
Assessor 评税主任 !m {d6
C[  
asset price bubbles 资产价格泡沫 1Jm'9iy3  
asset-backed securities 具资产保证的证券 E^s<5BC;  
assets accretion 资产增值 o,NTIh  
assets and liabilities 资产与负债 kz!C
x
I (  
assets betterment statement 资产递增表；资产改进表 P55Q
E+B  
assets lending 实物放款；有抵押贷款 [k~}Fe)x  
assets of the company passing on the death 死者去世时转移的公司资产 ;bYS#Bid{V  
assets pledged as security for liabilities 用作负债抵押的资产 jK(]eiR$S  
assets portfolio 资产投资组合 FH3^@@Y%  
assets price 资产价格 t GS>f>i  
assets quality 资产质素 t/$:g9V%FA  
assets realization 资产变现 s2Rg-:7  
assets refinancing arrangement 资产再集资安排 @"h@4q/W  
assets securitization 资产证券化 !=)b2}e/>  
assets situated outside Hong Kong 在香港以外地方的资产 [[XbKg`"?  
assets stripping 削减资产；拆卖资产 h/goV  
assets value 资产值 {)`tN&\  
assignee 承让人 XfZ^,'z  
assignment 转让；转让书；转让契 OUtXu7E$  
assignment of interest 权益转让 D`4>Wh/H  
assignment of letters patent and trade mark 专利证书及商标转让 D`9a"o  
assignment of property 物业转让；物业转让书 (_0r'{`  
assignment right 转让权 e'l@M$^  
assignor 转让人 q 3nF\Me0  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 l/i7<q  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 D[H #W[  
associate member 附属会员 eo [eN.  
associated body corporate 相联法人团体 U0m 5Rc  
associated company 相联公司；联属公司 \8^c"%v,:  
associated corporation 相联法团 $eu-8E'  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ,@Fde=Lw  
公认会计师公会〔英国〕 vk><S|[n  
Association of Futures Exchange Brokers 香港期货经纪协会 Mn<#rBE B  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 R3bHX%T  
association of underwriters 承保人组织 H13kNhV9  
assumption of control 接管 (O!Q[WLS  
assurance 担保；保险；转易；转易书 dje}CbZ  
assurance of interest 权益的转易 \+#>XDD  
at 19XX price 按一九ＸＸ年价格计算 (5/>arDn  
at a discount 按赔价计算；按贴水价格计算；打折扣 x
J rKH  
at a premium 按溢价计算；按升水价格计算 `b:yW.#w3l  
at call 通知付款；按通知 Z#vU~1W  
at constant market price 按固定市价计算 7Zw.mM!i  
at constant price 按固定价格计算 2kfX_RK  
at cost 按成本计算 )`z{T  
at current market price 按当时市价计算；按现时市价计算 #S|DoeFs  
at current price 按当时价格计算；按现时价格计算 }7HR<%<7  
at factor cost 按要素成本计算；按生产要素成本计算 qdNt2SO  
at money-of-the-day price 按付款当日价格计算 ^[g7B"`K5  
at or better 按指定或较佳价位〔买卖指令〕 #d*)W3e2{  
at par 按面值计算；平价 dX;Q\  ]"  
at sight 见票即付 7=@3cw H  
at the close 按收市盘 Ri<'apl  
at the opening 按开市盘 eEmuE H@X  
attestation 见证；见证条款 'D
dR2  
at-the-money option 平价期权 "6t#
  
attorney 受权人；受托代表人 pNNvg,hS8  
attornment 新拥有人承认书 PRi1 `%d  
attributable profit 可归属利润 Dt~ |)L+  
attributable share value 可归属股份价值 /%{
Qf  
Auckland Stock Exchange 奥克兰证券交易所 "8l&m6`U-  
auction 拍卖 b?]Lx.l-  
auctioneer 拍卖商 /H'F4->  
audit 审计；核数 E[a|.lnV  
Audit Commission 审计署 igO,Ge8}  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Qq{>]5<  
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〕 %] #XIr  
audit review 帐目审查 SL$
bV2T  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 H"vkp~u]I  
audited account 审计帐目；经审计的帐目 :vXlni7N[M  
audited annual account 经审计的周年帐目 YIn H8Ex  
audited balance sheet 经审计的资产负债表 vPce6 Cl*  
auditor 核数师；核数主任；审计师 kn9e7OO##  
auditor's certificate 核数师证明书；审计师证明书 Yc3Rq4I'G  
auditor's report 核数师报告；审计师报告 Wz+7CRpeP  
Aussie bond 澳元债券 x='T`*HD  
austerity budget 紧缩预算 vrX@T?>  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 [X^Oxs  
Australia All Ordinaries Index 澳洲所有普通股票指数 I-L:;~.  
Australian Dollar [AUD] 澳元 0nsjihw  
Australian Options Market 澳大利亚期权市场 iOrpr,@  
Australian Securities Commission 澳洲证券事务监察委员会 [k{2)g  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 PBOZ^%k  
Australian Stock Exchange 澳大利亚证券交易所 xe@11/F  
Austrian Schilling [ATS] 奥地利先令 4S1\5C9  
authentication 认证；鉴证 E(-@F%Q  
authority to purchase 委托购买证；委购书 "n%0L4J  
authorization 认可；核准；授权；授权书 Ql]+,^kA@  
authorization by direction 指示授权 ~]V}wZt>h  
authorization by instruction 指令授权 8nE}RD7bx  
authorization by warrant 令状授权 0K'^g0G  
authorization of unit trust 单位信托的认可 ]AB'POa  
authorized agent 指定代理人 r7Zx<c  
authorized capital 法定资本 (RU\a]Ry  
authorized clerk 出市员 ?2nF1>1  
authorized dealer 认可交易商 x2h5,.K  
authorized financial institution 认可财务机构 }8eu 9~  
authorized fund 认可基金 {?RVw`g&f  
authorized fund house 获授权的基金公司；认可基金公司 R5& R~1N  
authorized institution 认可机构 6DT^:LHS  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 <! Z06  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 %3Tz%>n  
authorized insurer 获授权保险人；获认可承保人 ;"w?@ELE  
authorized investment 特准投资项目 jxqKPMf>@%  
authorized person 获授权人 x%RG>),U  
authorized representative 获授权代表 @Yj+u2!  
authorized share capital 法定股本 yllEg9L0z  
automated quotation system 自动报价系统 W|CZA  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] W,fXHYst  
自动交易系统〔香港期货交易所有限公司〕 ?aWMU?S  
automatic adjustment mechanism 自动调整机制 TGH"OXV*@  
automatic adjustment system 自动调整系统 *?3c2Jg=E  
Automatic Clearing House 自动票据交换所
Ku`u%5<  
automatic exchange rates accumulation system 自动化汇率累集系统 $(fhO  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 .K`EflN  
automatic teller machine [ATM] 自动柜员机 wCgi@\  
autopay 自动转帐 {'a
|$u+  
available assets 可用资产 {$QkerW3  
available fiscal reserve 现存财政储备 ~-f"&@){,  
available profit 可用利润 -*[:3%  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 _lMSW6  
average 平均；平均数；海损 i_f\dkol  
average basic salary 平均基本薪金 !hjA   
average consumer expenditure 平均消费开支；一般消费开支 Ox%p"xuP,  
average cost 平均成本 (sqI:a  
average cost of land production 增辟土地平均成本 e#odr{2#4u  
average daily turnover 平均每日成交额 :^rt8>~  
average daily wage rate 平均每日工资率 0b(x@>
 
average expenditure pattern 平均开支模式 mlix^P  
average growth rate 平均增长率 iHKX#*  
average net fixed assets 固定资产平均净值 y$y!{R@   
average of relatives 相对价格平均数 R3|r`~@@  
average price 平均价格 wl/1~!  
average propensity to consume 平均消费倾向；一般消费倾向 %:}o\ _w  
average propensity to save 平均储蓄倾向；一般储蓄倾向 3=-V!E  
average rate 平均率 r(KAG"5  
average revenue 平均收入；平均收益 g[Q+DT  
average stock 平均库存；平均存货 e!=~f%c<N  
average yearly rent 平均年租 <j}A=SDZ)  
avoidance of double taxation 避免双重课税 KBa ]s q_  
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  k`w/  
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